Efici��ncia na arrecada����o de tributos: an��lise atrav��s de uma fronteira estoc��stica de custo aplicada as delegacias da Receita Federal do Brasil

O presente estudo pretende avaliar o desempenho das Delegacias da Receita Federal atrav��s do estabelecimento de uma fronteira de efici��ncia param��trica baseada nos custos, utilizando para tal um modelo estoc��stico que divide o ru��do em dois componentes, sendo um aleat��rio e outro proveniente da inefici��ncia de cada unidade. O trabalho ter�� por base dados relativos aos anos de 2006 e 2008 em uma an��lise em corte transversal e visa avaliar a pol��tica p��blica de unifica����o dos ��rg��os estatais respons��veis pela arrecada����o de tributos em n��vel Federal, a Secretaria da Receita Federal (SRF) com a Secretaria da Receita Previdenci��ria (SRP), ocorrida atrav��s da lei 11.457 de 16 de mar��o de 2007. O objetivo principal da pesquisa �� determinar se as unidades descentralizadas da Receita Federal, notadamente as Delegacias da Receita Federal est��o operando com efici��ncia, na tarefa de arrecadar tributos, em fun����o dos recursos colocados a disposi����o para execu����o de suas atividades. Na presente pesquisa o produto da unidade a ser avaliado �� a arrecada����o, dentre as in��meras atividades realizadas pelo ��rg��o, no sentido de proporcionar ao Estado recurso para implanta����o de Pol��ticas P��blicas. O resultado encontrado indica que as regi��es onde existe um grande n��mero de empresas optantes pelo regime de tributa����o do SIMPLES, bem como as que possuem em sua jurisdi����o empresas consideradas DIFERENCIADAS pelo seu porte, provocam um aumento nos custos das Delegacias. As unidades que se encontram nas capitais dos Estados melhoraram o seu desempenho ap��s a unifica����o. Al��m disso, uma propor����o maior de Auditores Fiscais dentro da Delegacia em rela����o ao total de servidores reduz a inefici��ncia. O trabalho espera contribuir na avalia����o desse novo modelo de gest��o implantado na administra����o tribut��ria federal no pa��s.

Proposta de acelera����o da oferta de vagas em creches na cidade de S��o Paulo

Este trabalho apresenta como objetivo principal a constru����o de proposta que vise acelerar a oferta de vagas em creches na Cidade de S��o Paulo. Desenvolvido a partir de Termo de Refer��ncia organizado pela Secretaria Municipal de Educa����o de S��o Paulo (SME), tem como objeto a pol��tica p��blica de creches nesse munic��pio, que atende a cerca de 190 mil crian��as, mas enfrenta o expressivo d��ficit de aproximadamente 127 mil vagas frente a um universo de 736 mil crian��as entre 0 e 3 anos. �� luz da base te��rica e emp��rica da ��rea da gest��o e pol��ticas p��blicas, contextualizamos o problema e indicamos alternativas para a expans��o. Inicialmente, buscou-se percorrer a contextualiza����o hist��rica e o marco legal referente �� provis��o de creches. Com base em entrevistas com especialistas e levantamento de dados secund��rios, foi avaliado o atual desenho e implementa����o da pol��tica de creches. A partir desse diagn��stico, identificamos como principais gargalos a serem superados: (i) a acelera����o da expans��o da quantidade de vagas em creches; (ii) a equaliza����o da distribui����o da expans��o de acordo com a vulnerabilidade socioecon��mica; (iii) o aumento da qualidade do atendimento das entidades e redu����o da desigualdade de padr��es de qualidade entre as modalidades direta e conveniada; (iv) o aprimoramento da capacidade gerencial e de planejamento da SME; e (v) a constitui����o de vis��o integrada da pol��tica de primeira inf��ncia para o munic��pio de S��o Paulo. A proposta sugere, portanto, investimentos para amplia����o da capacidade gerencial da SME ��� incluindo o potencial de articula����o com outras entidades e atores ���, mudan��as no atual desenho da pol��tica de creches, e ferramentais de planejamento, acompanhamento e avalia����o da pol��tica. Foi elaborada, para fins ilustrativos, a simula����o da concretiza����o de planejamento estrat��gico para a pol��tica de creches, que abrange dois conjuntos de medidas alternativas para a expans��o de vagas e suas necessidades or��ament��rias associadas.

Configura����o da gest��o da educa����o a dist��ncia: entendendo os resultados do ENADE para o curso piloto da universidade aberta do Brasil

A educa����o a dist��ncia tem tido expressivo crescimento no Brasil nos ��ltimos anos e com essa expans��o aumentam tamb��m os desafios relacionados �� sua gest��o. Este trabalho focaliza as diversas concep����es e fundamentos te��ricos acerca das abordagens sobre estrutura organizacional e sistemas de educa����o a dist��ncia, para concep����o do que denominou-se configura����o da gest��o da EAD. Como delineamento de pesquisa analisou-se a rela����o entre as configura����es das gest��es dos cursos a dist��ncia de Administra����o, projeto piloto da Universidade Aberta do Brasil e os seus conceitos definidos pelo Exame Nacional de Desempenho de Estudantes, identificando-se as teorias e modelos manifestos em seu contexto. O trabalho parte de uma descri����o da estrutura organizacional da ��rea respons��vel pela educa����o a dist��ncia na Universidade Estadual do Maranh��o, na Universidade Estadual da Para��ba e na Universidade Federal do Cear��, realizando uma an��lise comparativa das dimens��es complexidade, centraliza����o e coordena����o nessas tr��s institui����es. Tamb��m foram analisados e comparados os sistemas de EAD do curso piloto da UAB, a partir dos referenciais de qualidade para educa����o superior a dist��ncia do MEC, especificamente concentrados nos componentes interdisciplinaridade, materiais did��ticos, avalia����o, equipe multidisciplinar, comunica����o e infraestrutura de polos. Com base nessas an��lises, discute-se os diferentes conceitos atribu��dos pelo Enade aos referidos cursos e explicam-se as correspond��ncias das estruturas organizacionais e dos sistemas de EAD descritos, em rela����o a esses resultados. Trata-se de uma pesquisa predominantemente qualitativa, descritiva, explicativa e multicaso, cuja coleta de dados foi feita a partir de entrevistas, grupos focais, question��rios online e documentos. Os dados prim��rios foram tratados mediante an��lise de conte��do categorial e os dados secund��rios, por meio da an��lise documental. As observa����es elaboradas, dentro de uma perspectiva descritivo-interpretativa e de um corte seccional permitem indu����es acerca das configura����es das gest��es em cada universidade. Evidencia-se rela����o forte e direta entre as configura����es das gest��es do curso piloto e os respectivos resultados no Enade. Constata-se que a teoria da industrializa����o de Otto Peters e o modelo de educa����o a dist��ncia baseado na distribui����o em polos podem explicar a estrutura����o traduzida no modus operandi da Universidade Aberta do Brasil. Assim, conclui-se que as diferen��as nos resultados no Enade dos estudantes da Uema, UEPB e UFC t��m rela����o direta com o modo de estrutura����o dos setores respons��veis pela intermedia����o da EAD nessas universidades. Constata-se que o curso piloto da UAB na UEPB n��o demonstrou ter a ader��ncia necess��ria aos referenciais de qualidade do MEC, enquanto a Uema e a UFC demonstraram grande adequa����o aos crit��rios estabelecidos, o que confirma a rela����o entre tais referenciais de qualidade e o resultado no Enade. Conclui-se, ainda, que os componentes avalia����o e equipe multidisciplinar foram os que mais sugestionaram rela����o com os desempenhos dos estudantes no Enade. Os resultados encontrados foram discutidos �� luz do referencial te��rico revisado e foram apresentadas recomenda����es derivadas dos achados desta pesquisa.

An��lise da agrega����o de custo e de valor por atividades, em uma cadeia agroindustrial : caso do gado de corte

A tem��tica central desta tese consiste em avaliar, ao longo da cadeia produtiva do setor agropecu��rio, quais s��o as atividades que interferem diretamente na constitui����o de valor do produto percebido pelo cliente. Para tanto, est�� fundamentada, teoricamente, no m��todo do Custeio Baseado em Atividades (ABC), para a decomposi����o e an��lise da cadeia de valor do produto carne bovina, bem como na perspectiva do Marketing, que �� fundamental para o entendimento e aproxima����o dos aspectos pertinentes ao consumidor final. A metodologia utilizada foi o estudo de caso, realizado atrav��s do desdobramento de variadas t��cnicas de coleta de dados, aplicadas junto a especialistas acad��micos e da produ����o. Verificou-se uma concentra����o de valora����o nas atividades localizadas pr��ximo ao final do processo de produ����o. Esta varia����o est�� em concord��ncia com a distribui����o das margens, ao longo da cadeia analisada. Percebe-se, ent��o, que o recorte do setor agropecu��rio avaliado neste estudo n��o est�� adequado, no que diz respeito aos esfor��os e investimentos, ��s demandas e expectativas valorativas do mercado. Do ponto de vista do consumidor, evidencia-se a valoriza����o predominante de atividades que interferem apenas na apar��ncia do produto, em detrimento de outras ligadas �� qualidade.

Development and evaluation of a range anxiety-reducing business model for connected full electric vehicles

This thesis develops and evaluates a business model for connected full electric vehicles (FEV) for the European market. Despite a promoting political environment, various barriers have thus far prevented the FEV from becoming a mass-market vehicle. Besides cost, the most noteworthy of these barriers is represented by range anxiety, a product of FEVs��� limited range, lacking availability of charging infrastructure, and long recharging times. Connected FEVs, which maintain a constant connection to the surrounding infrastructure, appear to be a promising element to overcome drivers��� range anxiety. Yet their successful application requires a well functioning FEV ecosystem which can only be created through the collaboration of various stakeholders such as original equipment manufacturers (OEM), first tier suppliers (FTS), charging infrastructure and service providers (CISP), utilities, communication enablers, and governments. This thesis explores and evaluates how a business model, jointly created by these stakeholders, could look like, i.e. how stakeholders could collaborate in the design of products, services, infrastructure, and advanced mobility management, to meet drivers with a sensible value proposition that is at least equivalent to that of internal combustion engine (ICE) cars. It suggests that this value proposition will be an end-2-end package provided by CISPs or OEMs that comprises mobility packages (incl. pay per mile plans, battery leasing, charging and battery swapping (BS) infrastructure) and FEVs equipped with an on-board unit (OBU) combined with additional services targeted at range anxiety reduction. From a theoretical point of view the thesis answers the question which business model framework is suitable for the development of a holistic, i.e. all stakeholder-comprising business model for connected FEVs and defines such a business model. In doing so the thesis provides the first comprehensive business model related research findings on connected FEVs, as prior works focused on the much less complex scenario featuring only ���offline��� FEVs.

Programa de aquisi����o de alimentos (2003-2010): avalia����o da implementa����o pela CONAB no Rio Grande do Norte

This thesis aimed to evaluate the implementation of the Food Acquisition Program(PAA) through CONAB RN in the period of 2003-2010 with the perception of all agents involved in the implementation of the government program.For the methodological trajectory it was adopted a descriptive bibliographical and documentary approach with triangular qualitative and quantitative, also called evaluative research.The theoretical model was supported by the authors Draibe (2001), Aguilar and Ander-Egg (1994) and Silva(2001), among others, that focused on family farming and evaluation of implementation of public policy having as a category of analysis the size implementation of policy and the latter divided into 10 theoretical dimensions.The universe consisted of three groups: the first were the managers and technicians from CONAB(RN and Brasilia), totaling 15 subjects. The second group was of associations/cooperatives that participated in the programin 2010, totaling a sample in each access of 15 representatives. The third group of subjects totaled with 309 representatives of governmental and non-governmental organizations that received donations of food for the same period. Semi-structured interviews and forms were adopted as instruments of data collection.The data were processed qualitatively by the analysis of content (interviews and documents) and quantitatively by means of statistical tests that allowed inferences and adoption of frequencies. Among the key find ingests that the program is not standing as a structure supported by planning. The interests of the performers do not necessarily converge with the objectives of the Food Acquisition Program (PAA). A shockof goals was identified (within the same program) when comparingthe financial agent (Ministry of Rural Development and of Social Development and Fight Against Hunger Ministry r) and the executor, CONAB/RN. Within the assessed dimensions, the most fragileis the sub-managerial decision-making and Organizational Environment and internal assessment, still deserves attention the sizeof logistical and operational Subsystem, as this also proved weak.The focusin the quest toexpand thequantificationof the resultsof theFood Acquisition Program (PAA)by CONAB/RN does forget a quality management focused on what really should be:the compliance with the institutional objectives of the government program.Finally, the perspective for the traded implementation should be re-examined because excessive discretion by managers along with technical staff has characterized there al role of the Food Acquisition Program (PAA) as public policy. We conclude that the implementation model, which apparently aggregates values to the benefitted citizens, has weakened the context of work on family farms having the management model of the implementation process be reviewed by the Federal Government and point too ther paths, which have as a guide line the emancipation and developmentof the field or in the field andat the same time enables the reduction of nutritional deficiency of beneficiaries in a balanced and coherent way

A satisfa����o profissional e a cultura organizacional : uma an��lise a partir do modelo ASH no Centro Federal de Educa����o Tecnol��gica do Rio Grande do Norte

With the need of the companies in becoming more competitive within the market, it arises an incessant search for selective human potential, with a high level of capacity and low rotativity, which motivation results in production raise, quality optimization and waste reduction. This scenario requires a strategy development which advantages the Human Resources Quality Management. This way, the model of the Human System Audit (HSA), developed by the Spanish researchers Ouijano and Navarro, presents itself as an important tool to diagnosis and evaluation, contemplating the environment where the organization is inserted, its strategies, its organizational design, its processes and its organizational effectiveness. In this sense, the present study has identified the existent relation between the professional satisfaction and the Organizational Culture, based in the model HSA. The research has been a quantitative-descriptive one and has had as population the technical-administrative workers from the Federal Center of Technical Education of Rio Grande do Norte (CEFET RN). The data collection has occurred during May, 2008, by means of the application of a questionnaire in the HSA model. The sample was composed by 167 subjects, distributed among the Five units of the institution. It was used the factorial analysis, with the extraction method of main components and orthogonal rotation varimax, in order to extract the dimensions of the satisfaction and of the organizational culture and the calculation of Cronbach s Alpha coefficient, to evaluate the reliability of these dimensions. The factorial analysis of the satisfaction indicators has identified four factors,, all of them showing significance: gratefulness and relationship , self-realization , stability and security and physical conditions and social benefits . The result of the factorial analysis with the indicators of the organizational culture has extracted four factors and among them, three of them have obtained significance: Personal Satisfaction Style , Competitive-Denial-Power Style and the Conventional-Dependent Style . After identifying the dimensions of the satisfaction and culture found at CEFET-RN, it has been notice the existence or not of relation among them, through the application of Pearson s coefficient. It has been verified that all of the dimensions of the Professional satisfaction are correlated with some dimension of the organizational culture, having in outstand position, with higher intensity, the relation between the culture style of Personal Satisfaction and the satisfaction factor referring to the self-realization

Projeto caf�� do trabalhador como promotor de seguran��a alimentar e nutricional: avalia����o da efic��cia da unidade Natal-RN

The evaluation of public policies that promote Food Security and Nutrition (FSN) it s a multidisciplinary activity extremely relevant to the effectiveness of actions to legitimize the Human Right to Adequate Food (HRAF). This study aimed at assessing the effectiveness of the unit project Natal-RN Caf�� do Trabalhador in promoting SAN to its users. The theoretical framework is based on the public and political and on the dimensions of the concept of FSN (quantity and quality-regularity). Through a qualitative approach, methodologically this was the work of an evaluation of efficiency of the unit Natal-RN of Caf�� do Trabalhador project in light of the assumptions of the concept of SAN. Data collection was conducted through retrospective archival research in official documents of the project, semi-structured interviews with managers involved in its implementation (representative of the Secretary of State for Employment, Housing and Care of RN SETHAS and third party), socioeconomic questionnaire applied to the users of the unit, check the amount, regularity and quality of meals offered for 15 days (menu routine) using the descriptive form menu and form filling type checklist for verification of compliance with good practices . Methods of analysis, we used content analysis, descriptive statistics and compared to previously established parameters for the project. As categories of analysis were defined organizational arrangement, access, user, food quantity-regularity and food quality. The results show that, it was found in the category arrangement that will implement the project dismissed technical criteria for choosing the districts and the quantitative distribution of meals for each location. It was found that the valuation of the shares of the company outsources technical SETHA has not been performed. We observed in the access category, the unit has a strategic location, but lack of space in the refectory. The main obstacle to economic access for users is the lack of a register for the beneficiaries. In the category of users, it was identified that the clientele of the project it is predominantly men, with more than 51 years, low education, earning wages less 1 obtained through informal employment, which they move up through the unit transport collective, go to all days of operation due primarily to price. About the meals category quantity-regularity of food showed that the menu serves 95% of the desired needs, and that holidays and weekends are periods of disrupting the regularity of supply of meals. Regarding the category of food quality, it was found that the nutritional aspect on the menu are food sources rich in sodium, nitrates and low in fiber. In the aspect of hygiene and sanitation are the main limitations related to waste management, lack of exposure controls of food prepared and inadequacies of the physical structure. The results showed that in general and the institutional arrangement of the organs attached to the project should establish a systematic evaluation project is to establish as a promoter of and FSN overcome these obstacles

Cartografia da percep����o de m��s e profissionais sobre a aten����o a sa��de de crian��as/adolescentes soropositivos no munic��pio de Natal

This study had as objective to identify to the perception of mothers and professionals of health on the attention to the health of HIV-Positive children/adolescents in the city of Natal-RN. It is a descriptive-exploratory study with quantitative and qualitative approach, carried through in the Giselda Trigueiro Hospital and in the State and Municipal Health Councils in Natal - RN, from march to december of 2005. The sample was composed by 56 participants, 33 mothers of children who use specialized assistance and 23 professionals. Data collection occurred with the application of a half-structuralized interview. Quantitative data were analyzed through descriptive statistics and qualitative data were submitted to content analysis. Prevailing categories in relation to the cartography of the attention to seropositive children and adolescents in Natal were: Organization and dynamics of the attention; Institutional management and human development; Control and prevention; other contexts of attention; relationship/communication team-patient and organization and functioning of the services. The profile epidemiologist of the children, adolescents and of the people/mothers, who take care of them with HIV/Aids, followed the evolution of the epidemic in the country and the world. It was verified that mothers need care and information; however they make a positive evaluation of the attendance they receive. It was also observed many gaps in the services of assistance, in which the researched group was attended, beyond imperfections in the communication between health professionals and users. The professionals recognize the advances that the politics represent for the assistance of people with Aids; however feel themselves limited by the precariousness of the system and the partner-economic conditions of the people. According to these data, it can be verified great challenges to go through in the context of integrality of the assistance to HIV positive children and adolescents in the city of Natal and in the improvement of the communication in the institution of reference

Evaluation of mango loss (Mangifera indica L.) in the retail market of Botucatu-SP

Losses in the mango commercialization process in Brazil has reduced its offer to the consumer. The present study aims at determining these losses in different purchase sites of the retail market, its causes and suggestions for reducing them. Twenty two retail points, including supermarkets, greengroceries and free fair were selected in Botucatu, state of S��o Paulo, Brazil. The total amount commercialized was 114 ton/year. The following average losses were verified for each mango variety: 'Tommy Atkins'(11, 5%), Haden (12, 4%) and 12, 7% for other varieties. The total loss in retail market reached US$ 25.231,00 corresponding to 14 tons. The average loss percentage observed is compatible with previous studies running in other cities. The results suggest the need of better management, the exposure of the fruit to the consumer, technology in the transportation of the fruits and most appropriate storage for maintaining the quality and the reduction of losses. The results show the need of higher investment in technical personnel reskilling in fruit and vegetable sector.

Avalia����o de efetividade do centro de reabilita����o de adultos - CRA/NATAL/RN

Public services with an emphasis on rehabilitation treatment of disabled people, as established law, have aimed to ensure quality and equity assistance in a rehabilitation way to the segment highlighted. As for people with physical disabilities, the Unified Health System (hereby SUS) through the directive GM/ MS No. 818 of 2001, requires the creation of hierarchical and regionalized services networks at different levels of complexity to ensure appropriate assistance. This study whose title is Evaluation of effectiveness of the Adult Rehabilitation Center in Rn: elements for a discussion aimed to evaluate the effectiveness of rehabilitation services that institution, reference in the State of Rio Grande do Norte, has directed its patients, more specifically those who have had a stroke and therefore are disabled ones. From the standpoint of methodological conduction, it was prioritized a qualitative and empirical theoretical research which was carried out from the following courses: literature references with authors who are the themes pertaining to rehabilitation, inclusion, public policy evaluation, health policy and disability; documentary research through Regulation of Technical Procedures, files, records, informative booklets that were of great importance to the knowledge of the institution, as well as its functioning and dynamics of field research that was materialized with the managers, rehabilitation staff and Center s users, through the application of semi-structured interviews as a tool for data collection. The information obtained was analyzed from the critical analysis of discourse. As a result, it was identified some technical, administrative and financial difficulties which have obliterated the effectiveness of services provided, such as: lack of many professionals to meet existing demand, poor quality of equipment and the physical structure, limits on autonomy management as a result of dependence along with the SESAP/RN; besides the excessive bureaucratization in the administrative processes compromising Center s problem-solving needs. However, in the narratives of managers, rehabilitation staff of patients, despite the difficulties, treatment made by Centre has effectiveness to the extent that has been contributing even in a limited way to improve their quality of life

Evaluation of thyroxine (T4) and progesterone-17-alpha-OH circadian rhythm in swine females (Sus scrofa domestica - Linnaeus, 1758)

No presente trabalho foram utilizadas quatro f��meas su��nas, adultas, mesti��as, n��o-gestantes e sem sinais cl��nicos de estro, criadas e mantidas sob condi����es industriais de cria����o. Objetivou-se avaliar a ocorr��ncia de ritmicidade biol��gica circadiana para tiroxina e 17-alfa -OH progesterona. Os ensaios para dosagens hormonais foram executados utilizando-se a t��cnica de radioimunoensaio (RIE) em fase s��lida e para isso foi empregado conjunto de reagentes comerciais (COAT-A-COUNT R). As an��lises s��ricas de tiroxina mostraram valores mais elevados ao redor das 15 horas, decrescendo a partir dai at�� atingir n��veis menores no intervalo da zero ��s 4 horas. Quanto a 17-alfa -OH progesterona, observaram-se n��veis mais elevados por volta das 3 horas, decrescendo gradativamente ao longo do dia, at�� atingir menor concentra����o no intervalo das 12 ��s 15 horas.

A influ��ncia da cultura organizacional na ado����o de pr��ticas de qualidade Seis Sigma: um estudo explorat��rio no segmento de farm��cia de manipula����o do Estado do Rio Grand do Norte

In recent debates about the issues of quality, the theme organizational culture and Six Sigma has appeared ever more frequently. In this context several authors suggest that the adoption of Six Sigma practices is influenced by culture. This work focuses on the relationship of organizational culture and quality to the practices of Six Sigma quality. Thus a descriptive-exploratory and correlational study of forty pharmacies of manipulation from Rio Grande do Norte was undertaken. Data collection identified features of companies and the level of use of the practices of Six Sigma quality that have been identified in the literature. For the Organizational Culture evaluation was used the Competitive Value Model (Cameron & Quinn, 1996), tested on north-American organizations and considered a high value academic and professional instrument. This model has been involved with the taximetrics created by Cameron who classifies quality culture in four levels. The results suggest that the Group and Developmental cultures are associated with higher levels of use of the practices of Six Sigma quality than the Rational and Hierarchical Cultures. Regarding the levels of the culture s quality, the highest levels were most frequently cited in Errors Prevention and Perpetual Improvement and Creativity, being the last one more positively related to the Six Sigma indicators