O impacto da internacionalização sobre o sistema de controle de gestão de empresas gaúchas: um estudo de caso múltiplo entre as empresas de capital aberto Fras-le S/A, Gerdau S/A e Forjas Taurus S/A

O presente estudo buscou analisar os principais impactos sofridos pelos sistemas de controle de gestão das empresas em decorrência de sua internacionalização e consequente aumento da complexidade de suas operações. A pesquisa buscou analisar também algum afastamento ou aproximação da literatura pesquisada, sobre a forma como este processo de internacionalização acontece. Assim sendo, foram feitas comparações entre as características de controle e de internacionalização encontradas na literatura e as situações encontradas nas empresas entrevistadas nesta pesquisa. Para possibilitar tais comparações, foi realizada uma revisão da literatura sobre as teorias acerca do controle de gestão nas empresas, sobre os processos de internacionalização e também sobre as teorias de internacionalização de empresas, descritas pelos principais autores destas áreas. Definido o plano de referência, foi adotado o método de estudo de caso aplicado em três das maiores empresas do estado do Rio Grande do Sul, a Gerdau S/A, a Fras-le S/A e a Forjas Taurus S/A, a fim de explorar mais aprofundadamente os reais procedimentos e controles encontrados nestas empresas, de tamanha relevância para a economia Gaúcha e Brasileira, observando suas características em relação ao plano de referência proposto. Com base nas entrevistas presenciais realizadas, foi possível verificar a real importância dos sistemas de controle de gestão nas companhias internacionalizadas e o grande desafio que as empresas atravessam para conseguir monitorar e planejar, de forma eficiente, as complexas atividades realizadas em diferentes locais do mundo. Os principais achados indicam que os sistemas de controle sofrem vários impactos para adaptação aos diferentes mercados, sendo identificadas relevantes mudanças estruturais, conceituais e de acompanhamento e controle nos casos analisados. Deve-se destacar a grande impotância dos investimentos em tecnologia, pesquisa e desenvolvimento e a atenção constante que as empresas devem dispensar ao capital intelectual para a obtenção de eficiência e qualidade nas operações. Quanto às características do processo de internacionalização, foram encontradas aproximações relevantes entre teoria e prática.

Le système monétaire international comme facteur d'instabilité: une ébauche de réforme

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Observations de la temperature et des courants sur le plateau continental ivoirien

The Centre de Recherches Océanographiques d'Abidjan has carried out the HYDROBIOCLIMAT program in order to study the seasonal and interannual fluctuations of the physical and biological parameters over the continental shelf of Ivory Coast ; two subsurface moorings with from one to three AANDERAA current meters fixed on the lines, were deployed in front of Abidjan and San Pedro. Temperature and current measurement records are presented at these two locations.

Observations hydrologique et dynamique le long de deux radiales du plateau continental ivoirien durant l'année focale 1983

In this report, vertical distributions of the temperature and horizontal velocity components of the currents, got from the two sections BELIER (305 1'W) and VRIDI (4°O 5'W), carried out once a week during the 1983 year, on the Continental shelf of Ivory Coast, are shown.

Les acadjas traditionnels dans le sud-est du Bénin

This study mission on acadja, the traditional way of fishing in the lagoons of the South-East part of Benin, permits us to understand how well-established this fishing practice is, in terms of time and spatial extention. The exploitation of acadja has a great profitability but it also represents the source of some problems as deterioration of branches, deforestation and social conflits. However, when acadjas are rationally exploited, they constitute a hope for waters which are in the process of losing their biological richness.

La peche artisanale maritime en Cote d'Ivoire: le potentiel de peche

The marine artisanal fishery in Ivory Coast covers all the continental shelf, with high activities around Abidjan and San-Pedro. Four types of fishing tackles are recorded: purse seines, beach seines, gillnets and lines. The first three ones are used by Fanti and Awran, who represent three quarters of total artisanal fishermen; lines are used by Ghan, Aladjan and Nanakrou. Canoe, the only artisanal way of navigation, varies in size and shape according to the different fishing communities.

Suivi cartographique de l'expansion des macrophytes envahissant le système lagunaire Ebrié (Côte d'Ivoire)

Remote mapping were realised from December 1986 to September 1989 to describe the seasonal evolution of macrophytes colonizing the surface waters of the eastern sector of the Ebrié lagoon. The vegetal cover of this sector and associated lagoons is essentially composed of Eichhornia crassipes (water hyacinth). Its expansion is favored by the decrease in the salinity of the lagoon waters which is due to rain falls. Its migration through the lagoon environment is ensured by the overflow of the Comoé river. The opening of the Bassam inlet induced its temporary disappearence from the newly created estuarian zone.

Incidences de la modification de la circulation des eaux sur l'hydrochimie et le degré de contamination bacterienne d'un estuaire eutrophe tropical

In order to control the proliferation of floating aquatic vegetation in Côte d'Ivoire, a coastal inlet, allowing a direct communication between the Comoe river and the ocean, was created in September 1987. The impact of this operation on the hydrochemistry (salinity, nutrients, algal biomass) and the bacterial contamination level was studied in the area close to the Vridi canal.

Les effets de la réouverture de l'embouchure du fleuve Comoé sur le végétation littorale lagunaire (Lagune Ebrié - Côte d'Ivoire)

The results of floristic data collected during two surveys in the eastern region of Ebrié lagoon in 1987 (before the reopening of the inlet) and in 1988 (after the reopening of the inlet) are discussed in this article. Salinity increase (from 4‰ to 30‰) as a result of the reopening in September 1987 of the channel of Comoé river, profoundly modified qualitatively and quantitatively, the plant population. Floating or fixed macrophytes have been completely destroyed. Mangrove forest being the hydrophytic belt of the lagunar rives.

Doses efficaces en glyphosate et en 2,4-D pour le contrôle chimique des laitue d'eau (Pistia stratiotes, Linn.) et toxicité du glyphosate vis-à-vis des tilapias (Sarotherodon melanotheron)

The toxic effects of two herbicides Round up (gliphosate) and 2,4-D (herbazol) were tested on Pistia stratiotes (Linn. Araceae) samples cultivated in glass aquariums. The gliphosate appears to be more toxic on Pistia Stratiotes than 2,4-D. It was then tested on tilapia Sarotherodon melanotheron juveniles. The lethal dose for tilapia (CL50 = 13.25 mg.l -1) is about 18, 37 and 74 times higher than the glyphosate toxic dose for plants at 1, 2 and 4 meters water depth respectively.

Écologie de bassins de lagunage pour le traitement d'effluents domestiques en milieu tropical humide (Côte d'Ivoire)

The waste water treatment of Dabou (Côte d'Ivoire), made of three oxydation ponds (B1, B2 and B3), is designed to ensure a biological treatment of domestic sewage and a valorization of the final effluent in aquaculture. In order to understand the ecological mechanisms and the performance of this system, a pluridisciplinary program was achieved in February 1989.

Importance de certaines caractéristiques biologiques dans la structuration génétique des espèces de poissons: le cas de Ethmalosa fimbriata et Sarotherodon melanotheron

Six populations of Ethmalosa fimbriata and six of Sarotherodon melanotheron have been analysed using enzymatic electrophoresis. The study of gene flow intensity in these two species indicate that: - In Ethmalosa fimbriata, a migratory species with high fecundity and pelagic eggs, there is a high gene flow between populations (3 Nm 83). - In Sarotherodon melanotheron, a sedentary and mouthbrooder species with low fecundity, there is a low gene flow between populations (1 Nm 4).

Toxicité de l'ammoniaque chez le silure africain Heterobranchus longifilis

The acute toxicity of ammonia to the African catfish (Heterobranchus longifilis, Valenciennes 1840) was studied using static bioassay systems.

Toxicité des sulfures dissous chez le poisson-chat africain, Heterobranchus longifilis (Valenciennes, 1840)

Biological tests were carried out using static bioassay systems to determine the median lethal concentration of total sulfide (H2S, HS, S2) for African catfish (Heterobranchus longifilis, Valenciennes, 1840) at fry and juvenile stages.

Étude quantitative de l'upwelling sur le plateau continental ivorien

A wind-driven upwelling occurs on the continental shelf of Ivory Coast during the northern summer months; by studying the average conditions in the wind field, it has been found that in steady state the vertical speed upwards does not exceed 70 cm per day. The vertical flow per km super(2) is estimated in 46 m super(3)/s for a channel 50 m depth and in 92m super(3)/s for a channel 300 m depth. This study does not include the inclination of isopycnes in geostrophic adjustment with the variations of the Guinea current.