Mudança dos processos de negócios e adequação da TI nas empresas em decorrência da implantação do sistema público de escrituração digital SPED: um estudo de casos múltiplos

Companies have always been organized by processes, often imperceptible to its employees. With the advancement of technology, organizational processes currently run an organization through computers, and thus generate immediate information that is available to each sector. With the objective of seeking business information in real time, the government created the SPED - Public System of Digital, which involves three subsystems, which are the Electronic Invoice, Digital Accounting Bookkeeping and Digital Tax Bookkeeping. This system is revolutionizing the business structures when gathering, in an innovative way, all information and interlinked business processes. For the implementation of SPED, a revision in the organizational processes is required, since the information is generated and is sent online to the government, without mistakes. Thus the study aimed to analyze the change brought about by the implementation of the Public System of Digital SPED in the main business processes. In order to do so, we have performed a multiple case study involving three companies in the state of Para, two operate in wholesale and one explores agribusiness. The Data collection was performed by accounting professionals, IT and managers. According to the results obtained, it was found that in two companies, the IT infrastructure was capable of deploying the new system without major problems, while one company had more difficulties to cope with the new system. However, all companies had to examine its processes to make the customizations needed to fit. It was also observed that there is no IT Governance in two companies. Therefore, we recommend the use of an appropriate model, not only for the implementation of SPED, but as a way to manage and extract better results from investment in information technology

Arquitetura empresarial: um estudo de caso sobre a integração entre a plataforma moodle e o sigaa na UFRN

Atualmente, um dos aspectos da gestão da informação que se encontra em evidência é o da arquitetura empresarial, entendida como o conjunto de políticas e escolhas técnicas de padronização e integração para viabilizar as estratégias de negócios da organização. Esta pesquisa tem por objetivo analisar a integração de dois sistemas de gestão na Universidade Federal do Rio Grande do Norte (UFRN) a partir das lentes da arquitetura empresarial. A influência dessa abordagem induz a organização a desenvolver um alicerce de execução com o interesse de suportar com maior eficiência sua estratégia e obter agilidade em seus processos de negócio. A análise da integração desses dois sistemas, através de entrevistas semiestruturadas, no âmbito da UFRN possibilitou a percepção da necessidade de uma estruturação dos processos de TI a partir de uma arquitetura que favoreça um melhor alinhamento das capacidades de TI aos objetivos da organização. A ausência de um modelo operacional pode comprometer a eficiência do Sistema Integrado de Gestão das Atividades Acadêmicas (SIGAA) da UFRN na realização do seu objetivo como plataforma única de gestão das informações da universidade

Análise da gestão da cadeia de suprimentos de um supermercado varejista através da utilização do modelo SCOR

In the last decade the complexity of the environment in which organizations are embedded increased dramatically, having on one side the increasingly demanding consumers in regard to the quality and value of the product and the other companies with the need to reduce operating costs in order to achieve greater profitability, without this there is a downturn in growth or market share powers. In this context the necessity of effectively structuring actions relating to the line with the operational work processes so that business objectives are achieved organizational strategic planning, ensuring the competitiveness of the organization. This study aims to analyze how you have made the management of the supply chain in a grocery retailer in the light of guidelines of Supply Chain Management by using the SCOR model. For realization of this study a survey was needed, classified according to their goals, exploratory and descriptive as to its procedure, document, field and case study. Thus, the processing of data will be qualitative merit, using the thematic categorical analysis of Bardin (1977). Thus, to obtain data interviews together the operational and strategic management of a company that was named Supermarket Omega were performed. After analyzing the information obtained is perceived that there is an effort of the organization enhance its management of the supply chain. However, there is a lack of alignment between the various areas that compose it. About their work processes, we stress that the focus of the company is still very directed on sailing than profitability, although it is undergoing a transformation in its organizational culture However, records the existence of many improvement projects in developing. Thus, it can be noticed that there is some consistency between the assumptions of the SCOR model and applied within the supply chain Omega Supermarket, although a greater effort to better align with the model still needs to be studied

O algodão sem veneno do assentamento queimadas, na Paraíba: agentes sociais, alinhamento em rede, produção e comercialização

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Influência do número de refundições da liga Ni-Cr-Mo-Ti sobre as propriedades de próteses metalocerâmicas

A frequently encountered difficulty in oral prosthetics is associated with the loss of metallic alloys during the melting stage of the production of metal-ceramic replacement systems. Remelting such materials could impar their use in oral rehabilitation due to loss in esthetics, as well as in the chemical, physical, electrochemical and mechanical properties. Nowadays, the Ni-Cr-Mo-Ti alloy is widely used in metal-ceramic systems. Manufacturers state that this material can be remelted without significant alterations in its behavior, however little has been established as to the changes in the performance of this alloy after successive remelting, which is common practice in oral prosthetics. Therefore, the objective of this study was to evaluate possible changes in the esthetics and associated properties of metalceramic samples consisting of Ni-Cr-Mo-Ti and dental porcelain. Three to five remelting steps were carried out. The results revealed that Ni-Cr-Mo-Ti can be safely used even after three remelting steps. Further remelting significantly affect the characteristics of the alloys and should not be recommended for the manufacture of metal-ceramic systems

Influência das espécies ativas na absorção de intersticiais durante a carbonitretação a plasma do TI

Physical-chemical properties of Ti are sensible to the presence of interstitial elements. In the case of thermochemical treatments plasma assisted, the influence of different active species is not still understood. In order to contribute for such knowledge, this work purposes a study of the role played by the active species atmosphere into the Ar N2 CH4 carbonitriding plasma. It was carried out a plasma diagnostic by OES (Optical Emission Spectroscopy) in the z Ar y N2 x CH4 plasma mixture, in which z, y and x indexes represent gas flow variable from 0 to 4 sccm (cm3/min). The diagnostic presents abrupt variations of emission intensities associated to the species in determined conditions. Therefore, they were selected in order to carry out the chemical treatment and then to investigate their influences. Commercial pure Ti disks were submitted to plasma carbonitriding process using pre-established conditions from the OES measurements while some parameters such as pressure and temperature were maintained constant. The concentration profiles of interstitial elements (C and N atoms) were determined by Resonant Nuclear Reaction Analysis (NRA) resulting in a depth profile plots. The reactions used were 15N(ρ,αγ)12C and 12C(α,α)12C. GIXRD (Grazing Incidence X-Ray Diffraction) analysis was used in order to identify the presence of phases on the surface. Micro-Raman spectroscopy was used in order to qualitatively study the carbon into the TiCxN1 structure. It has been verified which the density species effectively influences more the diffusion of particles into the Ti lattice and characteristics of the layer formed than the gas concentration. High intensity of N2 + (391,4 nm) and CH (387,1 nm) species promotes more diffusion of C and N. It was observed that Hα (656,3 nm) species acts like a catalyzer allowing a deeper diffusion of nitrogen and carbon into the titanium lattice.

Adição de nanopartículas de Ti em matriz de Fe através da deposição por magnetron sputtering

Microalloyed steels constitute a specific class of steel with low amount of carbon and microalloying elements such as Vanadium (V), Niobium (Nb) and Titanium (Ti). The development and application of microalloyed steels and steels in general are limited to the handling of powders with particles of submicron or nanometer dimensions. Therefore, this work presents an alternative in order to construction of microalloyed steels utilizing the deposition by magnetron sputtering technique as a microalloying element addiction in which Ti nanoparticles are dispersed in an iron matrix. The advantage of that technique in relation to the conventional metallurgical processes is the possibility of uniformly disperse the microalloying elements in the iron matrix. It was carried out deposition of Ti onto Fe powder in high CH4, H2, Ar plasma atmosphere, with two deposition times. After the deposition, the iron powder with nanoparticles of Ti dispersed distributed, were compacted and sintered at 1120 ° C in resistive furnace. Characterization techniques utilized in the samples of powder before and after deposition of Ti were Granulometry, Scanning Electron Microscopy (SEM), energy-dispersive X-ray spectroscopy (EDX) and X-ray diffraction (DRX). In the case of sintered samples, it was carried out characterization by SEM and Vickers Microhardness assays. The results show which the deposition technique by magnetron sputtering is practicable in the dispersion of particles in iron matrix. The EDX microanalysis detected higher percentages of Ti when the deposition were carried out with the inert gas and when the deposition process was carried out with reactive gas. The presence of titanium in iron matrix was also evidenced by the results of X-ray diffraction peaks that showed shifts in the network matrix. Given these results it can be said that the technique of magnetron sputtering deposition is feasible in the dispersion of nanoparticles of iron matrix in Ti.

Caracterização Microestrutural e Tribocorrosiva de Sistemas Metalocerâmicos Odontológicos do Tipo Ni-Cr/Porcelana E Ni-Cr/Ti/Porcelana

The partial fixed prosthodontics restoration is used to rehabilitate form and function of partial or total compromised teeth, having to remain permanently joined to remainder tooth. The most useful material on prosthodontics is the feldspar porcelain, commercialized as aluminosilicate powders. Dental porcelains are presented with limited mechanical properties to rehabilitate extensive spaces. The association with Ni-Cr metallic systems (metal-ceramic system) allows that the metallic substructure compensates the fragile porcelain nature, preserving the thermal insulation and aesthetics desirable, as well as reducing the possibility of cracking during matication efforts. Cohesive flaws by low mechanical strength connect the metallic substructure to the oral environment, characterized by a electrolytic solution (saliva), by aggressive temperature, pH cyclic changes and mechanical requests. This process results on ionic liberation that could promote allergic or inflammatory responses, and/or clinical degradation of ceramometal system. The aim of this study was to evaluate the presence of an intermediate titanium layer on the microscopic fracture behavior of porcelains on ceramometal systems. Plasma deposition of titanium films result in regular passivating oxide layers which act as barriers to protect the metallic substrate against the hazardous effects of corrosive saliva. Tribocorrosion tests were performed to simulate the oral environment and mechanical stress, making it possible the early detection of crack formation and growth on metal-ceramic systems, which estimate the adherence between the compounds of this system. Plain samples consisting of dental feldspar porcelain deposited either onto metallic substrates or titanium films were fired and characterized by scanning electron microscopy. The result showed that the titanium film improved the adherence of the system compared to conventional metal-ceramic interfaces, thus holding crack propagation

Sobrevivência e tamanho populacional do Tiê-preto Tachyphonus Rufus (aves: thraupidae) em fragmento de restinga no extremo Norte da Mata Atlântica

For a long time, we believed in the pattern that tropical and south hemisphere species have high survival. Nowadays results began to contradict this pattern, indicating the need for further studies. Despite the advanced state of the study of bird population parameters, little is known about their variation throughout the year and the factors affecting them. Reproduction, for example, is one factor that may alter adult survival rates, because during this process the breeding pair allocates resources to maintain itself to maintain offspring, making itself more susceptible to diseases and predation. The aim of this study was to estimate survival and population size of a Central and South America passerine, Tachyphonus rufus (Boddaert, 1783), testing hypotheses about the factors that define these parameters. We performed data collection between Nov/2010 and ago/2012 in 12 ha plot, in a fragment of Atlantic Forest in northeastern Brazil. We used capture-mark-recapture methods to generate estimates using Closed Design Robust model in the program MARK. We generated Multi-state models to test some assumptions inherent to Closed Robust Design. The influence of co-variables (time, rain and reproductive cycle) and the effect of transient individuals were measured. Capture, recapture and apparent survival parameters were defined by reproductive cycle, while temporary dispersal was influence by rain. The estimates showed a higher apparent survival during the non-breeding period (92% ± 1%) than during breeding (40% ± 9%), revealing a cost of reproduction and suggesting a trade-off between surviving and reproducing. The low annual survival observed (34%) did not corroborate the pattern of high rates expected for a tropical bird. The largest population size was estimated to be 56 individuals in Nov/11, explained by high recruitment of juveniles, while the lowest observed in May/12: 10 individuals, probably as a result of massive influx of competitor species. Results from this study add to the growing literature on life history of Neotropical species. We encourage studies like this especially in Brazil, where there are few information, and suggest that covariates related to habitat quality and environmental changes should be tested, so that we can generate increasingly reliable models

Influência do alinhamento de plantio na severidade da mancha-preta-dos-citros, produção e qualidade do suco

Os níveis de incidência e severidade de sintomas das doenças resultam da interação hospedeiro-patógeno-ambiente. Nesse contexto, a favorabilidade do ambiente, em particular, depende do nível de umidade, intensidade de radiação solar, luminosidade e molhamento foliar, dentre outros fatores. Por outro lado, a magnitude de expressão desses fatores é dependente do ciclo e porte das plantas, e possivelmente, também, do alinhamento de plantio. No presente estudo, foi avaliada a influência dos alinhamentos de plantio N-S, L-O, NE-SO E NO-SE no desempenho agronômico de plantas de laranjas 'Natal'e 'Valência', assim como na severidade de sintomas da mancha-preta-dos-citros (MPC), causada por Guignardia citricarpa. Para tal, foram selecionadas cinco propriedades distribuídas ao longo do cinturão citrícola paulista, de talhões semelhantes, a partir das quais foram coletadas amostras de 50 frutos, em dez plantas de mesma linha, da região central dos mesmos. Tais frutos foram levados para laboratórios e analisados quanto aos níveis de severidade de sintomas da MPC, produção e qualidade do suco. Constatouse que os frutos oriundos de pomares implantados no alinhamento N-S apresentavam menores níveis de severidade da doença, enquanto no alinhamento NE-SO, os mais elevados. Propriedades localizadas mais ao sul do Estado de São Paulo apresentaram menores níveis de doença, provavelmente em consequência da ocorrência recente da doença em tais áreas. em relação à produção, os alinhamentos de plantio N-S e L-O proporcionaram maior número de frutos por planta, assim como quanto ao número de caixas por planta. Por outro lado, a menor produção foi verificada nos alinhamentos NO-SE. em relação à qualidade do suco, não foi possível estabelecer um padrão definido em termos de ratio e ºBrix e os respectivos alinhamentos de plantio. Foi verificado que os valores de ratio foram menores nos frutos de pomares localizados mais ao sul do Estado, de maiores latitudes.

Gestão do Conhecimento e o uso estratégico de Tecnologias de Informação: um estudo em Redes de Franquias no Estado do Rio Grande do Norte

This study discusses the use of information technologies for knowledge management in networks of franchises in the Rio Grande do Norte/Brazil, whose management and operation are complex activities, characterized by the geographic spread of their network unities, creating barriers to communication and information sharing between franchisors, franchisees and final customers. In view of this, the following hypotheses were formulated: the knowledge management can be a positive alternative for improving communication between units; and information technology can eliminate many problems related mainly to capture and share knowledge. In general, it aims to investigate, in qualitative and quantitative aspects, how information technology can support knowledge management in networks of franchises. Specifically purposes to register the existence of managerial practices related to knowledge management in enterprises at the franchising sector; to verify whether they have the technological resources with the potential to facilitate the sharing of information; to identify what are the technologies of information and communication used in the organizational environment; and suggest measures that will facilitate the process of organizational learning, using information technology and communication as tools. It concludes that knowledge management becomes a positive alternative, especially in strengthening of bonds of communication and sharing of knowledge between the franchises. In this regard, information technology must provide all the services of the corporation to facilitate communication between franchisor and franchisee, through a single and integrated system. However, they still show unsuitable for more sophisticated technology platforms

Impactos da certificação ISO 9000 no desempenho estratégico :um estudo em empresas brasileiras do setor químico

This thesis deals with analyzing the contribution grade of the ISO 9000 quality system to the strategic performance of the Brazilian firms in the Chemistry sector, using the Balanced Scorecard system as reference. An exploratory research is developed to get technical information about these two management systems, with emphasis in their integration. After, a quantitative research is implemented using a questionnaire, to know and to obtain necessaries data for improving statistical estimations of the multiple relationships between the variables and the strategic performance for the universe of 352 Brazilians firms that make use of ISO 9000 as quality system. The size of the sample totalized 111 firms, which represent more than 31% of the selected universe. The main results show different visions of directors and managers about the significant variables that contribute for the strategic performance of the analyzed firms. The ISO 9000 system presents a big contribution to the strategic performance, when referred by the four perspectives of the Balanced Scorecard: learning and growth; internal process; customer and financial. Better performance was verified in the learning and growth perspective and reasonable performance was verified in the financial perspective

Os princípios da organização focada na estratégia: um estudo em empresas vencedoras do prêmio nacional de qualidade

The Balanced Scorecard (BSC) has been used as a communication tool and strategy monitoring, helping organizations alignment, inserting a new vision with integrated use of performance indicators nonfinancial together with some financial measures. Their proper use leads to a new management style, focused on management strategies, using for this, basically three dimensions: strategy, which should be translated as the primary responsibility for the organizational agenda, the focus that should be concentrated, and the organization with the mobilization of employees. This paper deals with theoretical considerations about strategies, strategic planning, BSC and principles of the organization focused on strategy (OFE). Describes a study of four companies that won the National Quality Award - PNQ, among which, three have adopted the BSC and adopts a particular model of strategic management. The research aimed to make an analysis of the companies regarding adherence to the five principles of OFE, proposed by the BSC, seeking to answer whether the use of BSC is a prerequisite for accession to the Principles of OFE. The results showed that the BSC is a strategic management model that promotes focus and organizational alignment and is a major facilitator in the process, however, cannot be considered a prerequisite for accession to the principles of the OFE, because the four companies studied, including the one that adopt its own model of strategic management, have great levels of adherence to such principles. Making the organization focused on strategy can be considered a natural movement essential for the strategic management, which is not necessarily conditioned by the use of BSC

Gestão de organizações sem fins lucrativos: uma avaliação de desempenho através do balanced scorecard

The methodology Balanced Scorecard (BSC) focuses on the major critical issues of modern organizations, whether with or without profit. The measurement of the effective performance of the latter is by evaluating the successful implementation of organizational strategy. The aim of this paper is to present the development of a system of performance measurement strategy for a nonprofit organization, whose object of study is the Associação de Apoio as Comunidades do Campo - AACC, in the context of the BSC methodology of Kaplan and Norton. The methodology of this case study is an exploratory, descriptive and qualitative, and diagnose the coherence of the Strategy Map in an organization, based strategic planning from 2010 to 2012. Initially conducted a literature review covering the main aspects of strategy maps and performance evaluation involving the translation of the BSC and strategy evaluation. The main results of the proposed approach refers to evaluation of overall scores for each dimension of the BSC methodology, financial, customer, internal processes, learning and growth. These results are able to help the organization evaluate and revise their strategy and, in general, to adopt management methods more accurately. Data collection is centered on interviews with semi-structured questionnaire. The findings highlight on balancing and alignment of strategic objectives, low causality map, strategic communication insufficient and fragmented. For interviewees organizational culture is the biggest impediment to structuring a management model based on indicators and strategic process should be initiated by non-financial indicators gradually. The performance indicators of the AACC/RN portray more meritocracy operational procedures of social projects in the context of the Strategic Map determined in a shortterm over the long term. However, there is evidence of improved performance management and strategic taken as a basis of planning as both the strategic map structured. Therefore, the nonprofits need to adopt a form of management that enables planning, setting objectives and targets that provide the continuity of its activities, and generating instruments that can measure the financial performance and non-financial, in order to develop strategic actions for growth and sustainability

A eficácia na execução do planejamento estratégico no poder judiciário do Rio Grande do Norte

This paper presents an analysis of the current strategic plan of the Judiciary of Rio Grande do Norte emphasizing the evaluation of strategic indicators verifying the effectiveness in implementation, since the implementation of the Balanced Scorecard as a tool for performance evaluation of strategic management. The research presents the strategy map and the evaluation indices of strategic performance reporting on the effectiveness. After literature review and documentary, is making the measurement of indicators that are treated from the standpoint of an exploratory and descriptive in strategic planning used by the judiciary Potiguar. The problem was evaluated qualitatively and quantitatively using statistical techniques for data analysis comparing them between Judiciaries of Brazilian States. With respect to data collection was used performance indicators extracted from the data of Justice in Numbers provided by CNJ the period from 2004 to 2011, and the information sought in the Sector Strategic Planning TJ / RN. The main results of this study are as follows: Acquisition of insight into what level is the strategic planning of the judiciary of Rio Grande do Norte and the evolution of its performance indicators comparing them with the states of RS, CE, SE and the National Judiciary