A (in)segurança jurídica do contencioso administrativo tributário estadual : estudo de casos sobre a aplicação da súmula nº 166 nas saídas por transferência de mercadorias

DISSERTAÇÃO DE MESTRADO - ESCOLA DE DIREITO DE SÃO PAULO DA FUNDAÇÃO GETULIO VARGAS.

Gestão da demandas em cadeias farmacêuticas brasileiras: um estudo de casos múltiplos

Apesar de ser um dos principais componentes da gestão da cadeia de suprimentos, devido ao seu impacto na melhoria de diversos processos, a gestão da demanda ainda é, na prática, bastante ineficiente, resultando em sérios problemas operacionais em diversas cadeias. Comparando os dados quantitativos de três cadeias farmacêuticas e tendo como base entrevistas realizadas com responsáveis pelas áreas de suprimentos de três grandes laboratórios, a pesquisa investigou e mapeou a configuração da cadeia de suprimentos farmacêutica no Brasil, analisou a amplificação da demanda (“efeito chicote”) e o nível de sincronização entre oferta e demanda ao longo de diversos elos da cadeia. Mesmo sendo reconhecidos, pelos três casos, como fatores relevantes para o alcance das estratégias associadas a suprimentos, conceitos como compartilhamento de informações, cooperação e integração de processos não são implementados, resultando em elevada variabilidade de demanda e distorções entre a oferta e a procura. Além disso, o estudo concluiu também que a política fiscal brasileira e a regulamentação do setor farmacêutico são fortes barreiras que dificultam a implementação de conceitos e processos para a melhoria do desempenho operacional da cadeia farmacêutica, tornando a gestão da demanda uma ferramenta usada apenas para monitoramento de vendas

Os impactos tecnológicos da implantação da nota fiscal eletrônica: um estudo de casos múltiplos

Increasingly, the Information Technology is used in the society, including the private, public and third sector organizational context. Technological tools are created in order to speed, automate, control and monitor processes. These technologies generate impacts on areas that permeate their use and the objective of this study is to investigate the implementation process of the Eletronic Invoice and the impacts arising from this technological tool in companies. For that, case studies have been conducted in three companies that emit and receive Eletronic Invoice, in a Information System consultancy, that provides softwares of Eletronic Invoice, and in a State Tax Department. Data collection was performed with organizations representatives through electronic questionnaires. The study concludes that it is expected, by the investigated organizations, that the tool reaches the benefits offered by the Tax Administration. However, these benefits have not been identified yet and neither have the use of methodologies in order to identify them. Moreover, the main impact found was the need for better training and participant´s technical qualification, followed by reducing printing costs and paper purchase

A influência do processo de terceirização de tecnologia da informação na utilização dos modelos de contratação de serviços: um estudo de casos múltiplos

The change in the economic world and the emergence of Internet as a tool for communication and integration among the markets have forced organizations to adopt a different structure, process-oriented with a focus on information management. Thus, information technology has gained prominence in the organizational context, increasing its complexity and range of services provided by this function. Moreover, outsourcing has become an important model for flexible corporate structure, helping organizations to achieve better results when carrying out their activities and processes and be more competitive. To make the IT outsourcing, it is necessary to follow certain steps that range from strategic assessment to the management of outsourced service. Such steps can influence the form of contracting services, varying the types of service providers and contractors. Thus, the study aimed to identify how this IT outsourcing process influences the use of models for contracting services. For this, a study was conducted in multiple cases study involving two companies in Rio Grande do Norte State, specifically the health sector. Data collection was carried out with the CIOs of the companies surveyed through semi-structured interviews. According to the results obtained, it was found that the outsourcing process more structured influences the use of a more advanced contracting model. However, there are features found in these steps carrying more clearly this influence, as the goals pursued by outsourcing, the criteria used in selecting the supplier, a contract negotiation, how to transition services and the use of methods management, but can vary depending on the level of maturity in the relationship of the companies examined. Moreover, it was found that the use of contracting model may also influence how it is developed the IT outsourcing process, requiring or not its more formalized and organization