Avaliação econômica dos incentivos fiscais e financeiros: uma análise das empresas industriais têxteis localizadas no Rio Grande do Norte, no período de 1999 a 2003

This study has as main objective to verify the effect of the tax and financial incentives granted by the brazilian states, specially in the reduction of ICMS on the investment decision of the entities, which in the last years led to the companies to decide new projects in based on the region that presented the better infrastructure beyond lesser tributary expense. For in such was made an economic valuation of the companies with focus in the beneficiary s optics using an adaptation of the Discounted Cash Flow method to measure the impact of the tax incentives in the value of the companies, this study selected the textile industry segment located in the State of Rio Grande do Norte, Brazil. The results indicated that such incentives created addition in the value of the companies, however the inexistence of incentives would not be enough to a negative decision of investment in the Rio Grande do Norte. The smallest difference between the value with and without incentive observed was 8.9%, and the biggest 31.7%, and the average of value aggregation with the tax incentives represented 18.9%

Impacto do racionamento nos resultados das empresas concessionárias do serviço público de distribuição de energia elétrica: um estudo nas empresas privadas da Região Nordeste

This work verifies the impact caused by the Emergencial Program of Reduction of Consumption of Electric Energy (energy-rationing program) in the results of the concessionary private companies of the public service of electric energy distribution localized in the Northeast Area. As the rationing invigorated from June 2001 to February 2002, its effects are diluted in the results presented by these companies in the second semester of 2001 and first quarter of 2002, with prominence for the last quarter of 2001, when the revenue of extraordinary tariff restore was instituted by the National Agency of Electric Energy (ANEEL), consequence of the so-called General Agreement of the Electric Sector made between the federal government and the companies of the electric sector. The structure of a generic electric sector and a historical review of the Brazilian electric sector from the time it was controlled by the private enterprises, including the State control period, about 1960, and returning to the control of the private enterprises in 1990, under a new regulation structure are presented. An explanation of the models of economic regulation that Brazil used for the electric sector is made, with prominence for the price cap that is the actual effective model. The process of tariff revision foreseen in the concession contracts signed by the federal government and the concessionary companies is presented, highlighting its two stages: the tariff rebalancing that defines the new price cap and the calculation of the factor X that establishes the efficiency goals for the companies. There is made a presentation of the Emergencial Program of Reduction of Consumption of Electric Energy and of the consequent General Agreement of the Electric Sector, which created the revenue of extraordinary tariff restore. A conceptual revision on reviews is presented, regarding to concepts, accomplishment and recognition. A brief review of the six companies that made part of the worked sample is also presented. Analyzing the quarters historical review and of amount of sold energy, it was possible to conclude that the energy-rationing altered the results of the studied companies significantly and that alteration was masked by the accounting process of the revenue of extraordinary tariff restore

A incorporação de preceitos ambientais no sistema de gestão de resíduos sólidos do município de João Câmara - RN Brasil

The reality points to the global environmental sustainability as the only viable option for addressing the crisis at hand. The move towards sustainability calls for the generation / evaluation systems in their direction, through the incorporation of environmental requirements and in line with the National Policy on Solid Waste. Therefore, the proposed research supports the importance of social and environmental vision, complementing the technical view, the system for management of solid waste from East London, which is a municipality that has a system whose inadequacies are configured in environmental risk and health. Therefore, by observing, applying the model of sustainability indicators and content analysis of interviews, this research proposes to investigate the principles of sustainability and social participation are presented and what is the perception of risk about the inadequacies in the system. The results confirmed the hypotheses of the study and draw a picture of worrying data, such as very unfavorable indicators of sustainability, lack of channels of participation, uncommitted investments with the management system, devaluation of the collector of waste and differing perceptions about the risk by making actors act in isolation. This worrying situation is eased by the appearance of a series of elements are configured as opportunities for the integration of environmental principles in the system. And despite the inability of managers to participate in the research system, yet it behaves as an opportunity to implement public policies in the area of solid waste such as: the preparation of the municipal waste, the institutionalization of selective collection and organization of cooperative with the support of companies present in the city and educational institutions as the Federal Institute. The research is an opportunity for the implementation of policies in the area of solid waste and will collaborate with the building instruments for the quality of life of residents, for the socioeconomic conditions of collectors and the move towards a sustainable society

Adaptação sociocultural de gestores espanhóis expatriados no Brasil

This study aims at understanding how sociocultural adjustment occurs in the case of managers, and their spouses, expatriated to Brazil by private and public Spanish organizations. To do so, it adopts as main theoretical frame the expatriate adaptation model proponed by Parker & McEvoy (1993), based on Black, Mendenhall & Oddou s model (1991), which establishes three dimensions of adaptation: adjustment to work; adjustment to general environment and adjustment to interaction with host country nationals. This work, of exploratory and descriptive nature, used field research to gather primary data subsequently analyzed with a qualitative approach. Data collection came from individual in-depth interviews with three Spanish managers expatriated in Brazil and two of their spouses. Resulting data were analyzed through one of content analysis procedures, thematic analysis. This research shows that adjustment is obstructed by cultural distance or cultural novelty rather than by work role characteristics, being more successful in expatriates that carry previous solid sociocultural knowledge about host country. It also verifies that the degree of expatriate adjustment is enhanced by the comprehension of cultural differences that originate values and behaviors different from those of the expatriate. It points out that individual factors such as perception and relation skills, flexibility, empathy and self-efficacy are positively linked to the three dimensions of adjustment: work, general adjustment and interaction adjustment. It finds expatriate adjustment to be lowered by spouse unsuccessful adjustment and shows that location in an environment perceived as short in key infrastructures is negatively linked to adjustment in expatriates coming from strongly urban environments. It concludes that expatriate adjustment occurs through progressive understanding of host country environment and through comprehension of the sociocultural context that explains differences between host country behaviors and values and those from the country of origin, a process which is favored by expatriate individual characteristics not directly linked to his/her technical qualification, such as perception and relation skills, flexibility and empathy, together with solid sociocultural knowledge about the host country. This research propones, therefore, that organizations involved in expatriation processes should include in their selection criteria the degree to which candidates possess personal characteristics and sociocultural knowledge that may facilitate adaptation

Características físico-químicas de amidos modificados de grau alimentício comercializados no Brasil

Amidos nativos e modificados têm grande importância na indústria de alimentos, sendo empregados principalmente como espessantes e/ou estabilizantes. As limitações das pastas e géis obtidos a partir de amidos nativos tornaram necessário o desenvolvimento de muitos tipos de amidos modificados para aplicações alimentícias. Neste trabalho, algumas amostras de amidos modificados (n=20) disponíveis no Brasil foram recebidas de empresas produtoras e analisadas em relação a algumas características físico-químicas e propriedades tecnológicas. Um levantamento do uso de amidos modificados em alimentos também é apresentado, revelando crescente interesse pela indústria nesses ingredientes. Constatou-se que, enquanto alguns alimentos industrializados, como maioneses contêm em suas formulações amidos modificados, outros como condimento preparado de mostarda contêm apenas amido nativo. As análises físico-químicas permitiram concluir que alguns amidos modificados apresentavam teores elevados de acidez, relacionados à presença de reagentes utilizados em sua obtenção, não havendo presença de carboxilas nas suas macromoléculas. de maneira geral, os resultados de algumas propriedades tecnológicas avaliadas, tais como viscosidade aparente das pastas, resistência a congelamento/descongelamento e propriedade de expansão, estavam de acordo com a descrição dos produtos. As fontes mais observadas nas modificações foram, em ordem decrescente de importância, a mandioca, o milho ceroso e o milho regular.

Expectativas positivas com o uso de álcool e o beber se embriagando: diferenças de gênero em estudo do Projeto GENACIS, São Paulo, Brasil

O objetivo deste trabalho foi investigar as expectativas de homens e mulheres com relação ao uso do álcool e a associação dessas com o comportamento de beber com embriaguez. Foi realizado inquérito epidemiológico, domiciliar, transversal, de base populacional, com amostra probabilística estratificada por conglomerados, na Região Metropolitana de São Paulo, Brasil. Foram entrevistadas 2.083 pessoas de ambos os sexos utilizando-se o questionário GENACIS (Gender, Alcohol and Culture: An International Study). Beber com embriaguez foi considerada variável dependente, e foram construídos modelos de regressão logística para cada sexo, ajustando-se os modelos para idade, escolaridade e renda. Todas as expectativas, exceto achar mais fácil falar com companheiro, associaram-se ao comportamento de beber com embriaguez. Nosso estudo mostrou que beber com embriaguez pode estar associado a expectativas com uso do álcool. Compreender essas expectativas pode contribuir para elaboração de estratégias mais efetivas de prevenção do beber excessivo.

Saúde pública e as empresas químico-farmacêuticas

O artigo trata da formação da indústria farmacêutica brasileira. Aborda algumas questões de história econômica e social, tais como o surgimento do sistema de saúde pública, as práticas de combate às doenças infecciosas, desde as desinfecções e produção de substâncias químicas pela indústria, à soroterapia e produção de soros e vacinas nas instituições de pesquisa científica públicas e nas empresas farmacêuticas privadas. Toma para análise da indústria farmacêutica privada nacional, a empresa Instituto Pinheiros - Produtos Terapêuticos S.A., enfatizando as relações entre seus cientistas, no desenvolvimento de produtos, de tecnologia e da própria discussão científica com as instituições públicas de pesquisa criadas no âmbito da política de saúde pública pelo estado de São Paulo.

O cromossomo Y na raça Chianina no Brasil

Foram cariotipados 95 touros puros de origem, da raça Chianina, ditribuidos em 19 empresas pastoris, em 5 estados brasileiros. O objetivo foi investigar a incidência de indivíduos portadores de cromossomo Y acrocêntrico, típico das raças de Bos taurus indicus, face às especulações de que as raças indianas poderiam ter contribuido para a formação do Chianina. Todos os indivíduos avaliados mostraram o cromossomo Y de Bos taurrus taurus. O índice centromérico obtido foi de 43,91%, o que permitiu classificar o centrômero deste cromossomo como localizado na região mediana. Foram avaliados também 29 touros com o objetivo de verificar a presença do polimorfismo intraracial do cromossomo Y. O índice centromérico e o tamanho relativo do Y foi determinado. O tamanho do cromossomo X serviu como base para estimar o tamano relativo do Y. A análise de variância mostrou diferenças entre touros apenas no tamanho relativo do Y, sendo que o índice centromérico não difereiu entre os mesmos. Concluimos que este polimorfismo indica que a raça Chianina pode ter recebido contribuição de outras raças em passado remoto ou pode também indicar a possibilidade de cruzamentos mais recentes.

Verdes e competitivas?: a influência da gestão ambiental no desempenho operacional de empresas brasileiras

Argumentos de que a gestão ambiental pode se relacionar positivamente com o desempenho operacional das empresas vêm se propagando pela literatura especializada desde a década de 1990. Esses argumentos ficaram conhecidos como abordagem verde e competitiva ou Hipótese ganha-ganha, de que tanto o Meio Ambiente quanto as empresas se beneficiariam com a adoção de práticas de gestão ambiental. Entretanto, há uma lacuna sobre tal temática, que carece de evidências empíricas que validem ou refutem tais argumentos para a realidade brasileira. Por isso, esta pesquisa tem o objetivo de verificar empiricamente, se a gestão ambiental influencia positivamente o desempenho das operações de empresas do setor automotivo brasileiro, com foco no segmento de autopeças e componentes automotivos. Metodologicamente, realizou-se um survey com 75 empresas do setor mencionado, cujos dados foram analisados por meio de Modelagem de Equações Estruturais, uma análise multivariada de segunda-geração. Os principais resultados indicam que a adoção de práticas de gestão ambiental se relaciona positivamente com o desempenho operacional das empresas analisadas, confirmando a hipótese da pesquisa. Entretanto, a gestão ambiental explica o desempenho operacional com intensidade fraca, o que pode indicar que há outras variáveis de gestão organizacional influenciando o desempenho operacional das empresas, merecendo pesquisas futuras.

Anemia em crianças menores de dois anos atendidas nas unidades básicas de saúde no Estado de São Paulo, Brasil

The present study sought to determine the prevalence of anemia in 2,992 children, aged between 6 and 23 months, who voluntarily attended 160 Basis Health Care Units, located in 63 cities of the 5 Regional Health Coordinating areas of the State of S. Paulo, Brazil. Blood samples were collected by venous puncture and hemoglobin was measured by the cianometahemoglobin method. The WHO criteria for the diagnosis of anemia (Hb < 11.0 g/dl) were used: 59.1% of the children were shown to be anemic, with prevalence varying from 47.8% to 68.7% in the 5 RHCs. RHC 1, which comprises the Greater S. Paulo Region, presented a prevalence of anemia significantly lower than the other 4 RHCs, which cover the rest of the State. Hemoglobin levels 9.5 g/dl were found in 25.1% of the children. Anemia was more frequent in male children in male children, in those born, with a weight of less than 3,000 gr, in those who were breastfed for less than 2 months and in those that who presented some degree of energy deficient proteic malnutrition, according to Gomez's criteria. This is the first of a series of 4 articles whose purpose is the determining the prevalence of anemia in the State of S. Paulo and of testing the intervention alternatives with a view to curtailing the incidence of this pathology which today is the most prevalent nutritional disturbance in the world.

Avaliação da população canina da zona urbana do Município de Araçatuba, São Paulo, SP, Brasil

Planning control programs, for diseases such as rabies requires information on the size and structure of the dog and cat population. In order to evaluate the dog population of the urban area of Araçatuba city, S. Paulo State, Brazil, a survey was conducted using a questionnaire to interview members of households. Eighty-eight districts were visited (37,778 houses) and the interview was possible at 77.93% of these. Human population size evaluated was 113,157 inhabitants. Houses that owned animals represented 55.2%, 26,926 of the animals concerned were dogs and 5,755 were cats. Of the dogs, 56.64% were 1-4 year olds and males represented 56.2% of the total population. Dog: person ratio was estimated at 2.8 dogs to every 10 persons, almost 3 times the ratio hitherto estimated and used in the planning of rabies vaccination campaigns.

Interacción genotipo x ambiente sobre el peso al destete de bovinos nelore en Brasil

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Administração pública: O pacto pela saúde como uma nova estratégia de racionalização das ações e serviços em saúde no Brasil

The health pact arises in the Brazilian scene after a number of attempts for the improvement of the Unified Health System (SUS), so as to consolidate social equity. In this perspective, this paper discusses the pact using documental analysis, in order to help the public administration process in Brazil. This new policy, still in the initial phase of implementation, is a unique reality and highly feasible for the improvement of national practices in public health. Its performance is intimately related to overcoming the political barriers inherent to each rank of the administration.

Las pequeñas y medianas empresas industriales en América Latina y el Caribe

Incluye Bibliografía