976 resultados para Financeiros


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The purpose of this paper is to identify how real estate companies from the city of Natal measure their organizational performance. Traditionally these companies measure their performance using financial measures; however, the technological improvement, the internationalization of the economy and the change in consumer behavior all demand better products and services, and other measuring models. Those changes motivate organizations to continually improve the quality of their products and services. In this way, these companies need to associate their financial results to their global performance. Therefore, it is necessary to have organizational performance models that associate financial and non-financial measures to the strategies of the companies. The research also tries to identify which performance indicators are used by these companies, as well as to test a model who questions: a) if there is any relationship between managers´ characteristics and performance measuring systems´ characteristics; b) if there is any relationship between the company s characteristics and the characteristics of the measuring system used to evaluate its organizational performance and c) finally to verify if there is a relationship between the characteristics of the measuring system and the company s performance. The information which served as a basis for the study was obtained through an empirical research, with questionnaires, answered by 66 (sixty six) companies from the city of Natal, capital of the state of Rio Grande do Norte. The results show that none of the companies investigated use any of the performance measurement models proposed in the modern literature. However, they use on an isolated way some of the measures those models, including some measures from adopted in the Balanced Scorecard, as well as the benchmarking process, making comparisons with the performance of their competitors. The research also reveals that either bigger companies, companies with more experienced managers or with better performance show better performance measurement systems

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At the semiarid regions of developing countries the rural population has always been vulnerable to the climatic variations e its consequences. The effects of the semiarid climate, together with other biophysics, social and political-economic factors, impair the agricultural production, generating a situation of food insecurity and poverty in the rural areas. With the occurrence of climate change, natural resources of the semiarid regions can became scarcer, what would directly affect the agricultural production and those who depend on it. Therefore, the present study sought to study one of the most susceptible areas to the effects of the semiarid climate and desertification of Rio Grande do Norte, the potiguar s Serido. The study aimed to analyze the socioeconomic and environmental factors that put farmers in a position of vulnerability to the effects of climate; assess their perceptions about climate variations that have already occurred and their knowledge about climate change and global warming, also to identify which adaptation strategies to climate they have adopted at the rural establishment. The survey was conducted in 29 communities of four counties of the potiguar s Serido Caico, Parelhas, Lagoa Nova and Acari. Semi-structured interviews were conducted with local leaders and 241 questionnaires were applied with the family farmers. It was found that in addition to environmental factors such as the scarcity of water resources and climatic conditions, other factors such as the environmental degradation, the small size of the properties, the lack of technical assistance and financial resources and also the low education levels reduce the resilience capacity of family farming to the effects of the Semiarid climate. With the occurrence of climate change, the challenges for family farming at Serido will intensify. If farmers cannot adapt, the impacts may preclude this category of agricultural production causing serious harm to food security and further increasing the vulnerability situation of these populations. Although the farmers perceived changes in climate, the lack resources and information appears as the main reasons preventing the adoption of adaptation strategies. The lack of knowledge about climate change and global warming and the impacts that these phenomena may cause are also limiting factors for adaptation. It is therefore essential to identify the factors that influence the adoption of adaptation strategies, and seek alternatives to living with the semiarid that can strengthen the resilience of family farming and social reproduction that allow agricultural segment, even in a climate change scenario

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Study about environment education public policies, emphasizing the directress since the 1970 . It analyses the environment education administration of Mossoró city, indentifying its articulation with the international directresses and the Environment Education National Policy (PNEA), established according the law number 9.795/99. The text takes as empiric reference the Environment Education National Policy (PNEA) of Mossoró city, realized since 2006. In order to make the research, we employed as methodologic proceedings a bibliographical and documental revision from wich we developed a contextualization of the propolsals toward a environment Education policy and administration, the institution of the environment Education in Brazil, in the neoliberal context on the State reform ambit. We also employed a semi-structured interview, having as individuals two Environment Education Municipal Program Administration of Mossoró city / RN state administrators and nine Municipal Education System educators. The analysis was done from the historic and dialetic perspective, trying to understand the facts in its totallity. The results revealed that the environment Education has become to be emphasize as an environment crises superation strategy since the 1970 s. In this context, the environment Education administration directress, in the United Nations (UN) initiative ambit, emphasizes the participation and the partnership as a way to share responsabilities between the State and society. In the neoliberalism affirmation context, in the 1990 s, these directresses were fortified, once, since the State reform, their functions were redimensioned and the State turns into a stronger planner an controller, inducing the society to act as a public polcies executor. Therewith, a deconcentration action process is consolidated, rather than an administrative and pedagocgic decentralization, historically revendicated on Education by the progressist sectors. Even though the administrators interviewed have revealed the wish that the schools become autonomous on the PMEA execution, through the NEAs, we notice that the methods employed do not contribute to that, because of the decisions concentration on the associated managership ambit and the few human and financial resources. In spite of the difficulties, the research showed that the Mossoró municipality innovated on the environment Education field, by the institution of the NEAs, even though they demonstrate fragilities regarding their performance, revealed on the educators and adiminstration talk on the interviews. We verify that the main difficulties come from the politc culture installed on the municipality, ruled by a technocracy and power concentration wich brings difficulties to the implementation of a democratic and participative administration, even though it would not be totally impossible, even on the circumstances described

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The generation of direction, sensemaking, is the process where the actors start to perceive the events around them establishing and creating meanings in their actions that they play daily. At the moment where they happen the interactions in a net business-oriented between the actors are that sensemaking is generated. A business-oriented example of a relationship net is the work developed for the Committee of Associations and Regional Cooperatives of Handcraft of Seridó - CRACAS. This organization, with headquarters in the city of Caicó - Rio Grande of North exists with the objective to manage the net of craftsmen of the region of the norteriograndense Seridó. The present inquiry had as objective generality to understand the generation of sensible of the activities carried through for the organizational, inserted actors in the CRACAS in Caicó/RN, directed toward the use of the resources in its daily business-oriented. The specific objectives had been) To identify the resources used for the organizational actors of the CRACAS; b) To apprehend the way for which the craftsmen play activities directed toward the control and use of the available resources in its environment business-oriented; c) To identify the role played for the organizational actors (craftsmen) in its business-oriented daily activities; d) To understand as the organizational actors of the CRACAS they generate sensible of its business-oriented activities and finally e) To verify the principles that guide the interactions of the craftsmen. Of this process of empirical inquiry, the methodology used in the inquiry consisted of a Study of Case in the CRACAS and the seven Associations of the Embroidering it. It was concluded that sensemaking happens during the accomplishment of the activity as during the confection of the products. In accordance with craftsman the financial resources do not come from the CRACAS. One evidenced that the seven cities of the business-oriented embroidering interact as a net of the handcraft and that it exists a lack of resources and infrastructure in the associations

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This study was based on the analysis and understanding of the dynamics of the lower circuit of the economy and the size of the street trading in the city of Mossoro (RN). The operationalization of the theory of the two circuits of the urban economy, based on Santos (2008a) was essential to understand the street trading as part of the entire city of Mossoro. It was given emphasis on the study of the lower circuit of the economy and its coverage in the street trading in the commercial center of the city, specifically in street trading in Coronel Gurgel. The dynamics of that street reveals the different ways that the territory is used simultaneously by different social actors as pedestrians, consumers, business owners, and especially by street vendors. These vendors occupy the spaces along the streets of the city commercial center, placing their tents or stalls, especially on sidewalks, excellent strategic locations for the marketing of their products, due to the large influx of people seeking goods and services nearby. As methodological and technical procedures for gathering primary data, we opted for the use of questionnaires and interviews, with many users of the lower circuit, both consumers and vendors. The analysis of these questionnaires, along with the theoretical background, has revealed that there are several social and political conflicts related to the use of public spaces, such as sidewalks and flowerbeds, in the city commercial center, and that these conflicts are increasingly demonstrating that vendors need a space endowed with infrastructure to conduct their activities. The lack of efficiency of the government, as well as the slowness of their actions to organize a space that is able to properly fit salespersons, constitutes one of the main problems faced by these small traders who have limited financial resources and materials to get their activities through in the globalized world. At the same time, this study revealed the importance of these agents, as the last link of the urban economy, in the distribution of various consumer goods, enabling the satisfaction of some needs of the population, especially the poorer people

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OBJETIVO: Caracterizar as leis sobre saúde vocal publicadas em todo território nacional até o ano de 2006. MÉTODOS: Foram feitas buscas da documentação em sites oficiais, assim como um questionário elaborado pelas autoras foi divulgado no meio fonoaudiológico, por correio eletrônico, para captar o maior número de leis possível. Obtiveram-se 22 documentos que foram analisados quanto ao raio de abrangência, ações propostas, natureza dessas ações, público-alvo, secretarias envolvidas, iniciativa e promulgação das leis. Tais dados foram analisados de maneira absoluta (numérica) e relativa (percentualmente). RESULTADOS: Os documentos são, em sua maioria, leis de abrangência estadual, mais numerosas na região sudeste, propostas pelo poder legislativo, cuja viabilização compete a uma parceria entre secretarias de saúde e educação estaduais. As ações propostas, de modo geral, preconizam a implementação de assistência preventiva por meio de cursos teórico-práticos (90,91%), com periodicidade anual, ministrados por fonoaudiólogos, com a ressalva de que será oferecido, ao professor com distúrbio vocal, acesso ao tratamento fonoaudiológico e/ou médico (77,27%). em apenas três documentos (13,64%) avança-se para além de cursos, com propostas de ações de promoção à reabilitação, inclusive com menção ao ambiente de trabalho. Dois deles (9,09%) consideram os direitos do professor trabalhador. CONCLUSÃO: Levando-se em conta o grande número de casas legislativas no Brasil, poucas são as leis propostas a favor da saúde do professor, especialmente em relação à voz. Além disso, para que sejam aplicadas e transformadas em programas de saúde vocal, tais iniciativas devem partir de competência constitucional própria, a fim de garantir os recursos financeiros necessários para a sua viabilização.

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A Sigatoka-negra (Mycosphaerella fijiensis) ameaça os bananais comerciais em todas as áreas produtoras do mundo e provoca danos quantitativos e qualitativos na produção, acarretando sérios prejuízos financeiros. Faz-se necessário o estudo da vulnerabilidade das plantas em diversos estádios de desenvolvimento e das condições climáticas favoráveis à ocorrência da doença. Objetivou-se com este trabalho desenvolver um modelo probabilístico baseado em funções polinomiais que represente o risco de ocorrência da Sigatokanegra em função da vulnerabilidade decorrente de fatores intrínsecos à planta e ao ambiente. Realizou-se um estudo de caso, em bananal comercial localizado em Jacupiranga, Vale do Ribeira, SP, considerando o monitoramento semanal do estado da evolução da doença, séries temporais de dados meteorológicos e dados de sensoriamento remoto. Foram gerados mapas georreferenciados do risco da Sigatoka-negra em diferentes épocas do ano. Um modelo para estimar a evolução da doença a partir de imagens de satélite foi obtido com coeficiente de determinação R² igual a 0,9. A metodologia foi desenvolvida para a detecção de épocas e locais que reúnem condições favoráveis à ocorrência da Sigatoka-negra e pode ser aplicada, com os devidos ajustes, em diferentes localidades, para avaliar o risco da ocorrência da doença em polos produtores de banana.

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A implantação de microcentrais hidrelétricas é uma das alternativas para suprir com energia comunidades pequenas e isoladas, situadas normalmente na área rural. O aproveitamento de potenciais hidráulicos de pequeno porte é uma alternativa cada vez mais viável devido não só à falta de recursos financeiros para os grandes empreendimentos, mas também pelo imenso potencial de geração em centrais de pequeno porte, que pouco tem sido aproveitado. O objetivo deste trabalho foi de apresentar uma metodologia simples de engenharia para estimar o custo das Bombas Funcionando como Turbinas (BFTs) utilizadas em microcentrais hidrelétricas, que possam ser usadas em estudos preliminares de novos aproveitamentos hidrelétricos, sem uma investigação detalhada dos lugares onde se pretende implantar. Os custos foram obtidos consultando-se diretamente os fabricantes de equipamentos e o mercado da praça de Ponta Grossa - PR. Os resultados mostraram que, para as microcentrais hidrelétricas, sempre que os custos constituírem o aspecto dominante, e para potências até 50 kW, a opção por Bombas Funcionando como Turbinas (BFTs) deve ser considerada em lugar das turbinas hidráulicas.

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O desenvolvimento de novos produtos, que atendam às necessidades do mercado consumidor, é atividade estratégica para sustentabilidade das organizações. O objetivo deste artigo é comparar e avaliar o nível de maturidade desses processos em duas montadoras de veículos instaladas na região Sul Fluminense do País. São discutidas algumas características dos processos, expõe-se o modelo de avaliação, baseado nos critérios do CMMI (Capability Maturity Model Integration), e são apresentados os resultados de pesquisa que investigou o nível de maturidade junto a 47 representantes das empresas estudadas. Como resultado, foi possível identificar lacunas na estruturação dos PDP's, com diversas práticas e ferramentas usadas de forma isolada e não integradas, havendo campo suficiente - no entendimento dos próprios executivos - para serem aprimorados e refinados, o que permitiria torná-los mais completos, abrangentes e potentes para alavancar os resultados de mercado e financeiros das próprias organizações.

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O Conselho de Saúde - órgão colegiado composto por representantes do governo, profissionais prestadores de serviço da saúde e usuários - atua na formação de estratégias e no controle da execução da política de saúde na instância correspondente, inclusive nos aspectos econômicos e financeiros, e tem suas decisões homologadas pelo chefe do Poder Executivo. Este artigo avalia o perfil dos conselhos municipais de saúde de cinco municípios de pequeno porte do estado de São Paulo, através da análise do conhecimento de seus membros.

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Não obstante o peso decisivo das receitas geradas pelo café para os balanços financeiros das ferrovias paulistas entre 1888 e 1917, e a centralidade da atividade cafeeira na economia paulista de então, discute-se neste artigo a especialização relativa ao nível da produção verificada em São Paulo e a questão dos fretes das ferrovias neste cenário. Parte-se da ideia de que a cafeicultura, em seu desenvolvimento, demandava a diversificação de culturas agrícolas, pois as unidades básicas de produção - as fazendas de café - não se caracterizavam unicamente pela monocultura, sendo que os nexos entre uma produção voltada à exportação e outra voltada ao mercado interno davam-se nas relações de trabalho estabelecidas entre contratantes e contratados, e nas formas pelas quais os fazendeiros expropriavam aqueles que se subordinavam aos seus interesses. Verifica-se no caso estudado o aumento simultâneo das quantidades de café e de alimentos transportadas e transacionadas pela Cia. Mogiana nos marcos da periodização proposta; porém, percebe-se estreita dependência em relação à receita gerada pelo transporte de café. Aponta-se, ainda, a especialização absoluta ao nível do crédito e da circulação (transportes) que caracterizavam este complexo econômico.

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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Incluye Bibliografía

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Incluye Bibliografía