Estudo comparativo do desempenho empresarial no Brasil e na China no período de 2005-2009: uma análise de empresas de capital aberto do setor de siderurgia

A teoria em finanças tem evoluído cada vez mais aproximando a teoria financeira às práticas reais adotadas nas empresas e nos mercados financeiros. A partir de Modigliani e Miller, que contribuíram para o ramo das finanças com a teoria da Irrelevância Financeira, o caminho se abriu para uma série de debates a cerca da importância das variáveis financeiras na determinação do valor da empresa. Foram levantados questionamentos a respeito da perfeição dos mercados e apresentado argumentos como a assimetria de informações, os custos de agência, a restrição financeira e outras implicações à teoria do investimento. Atualmente o que se sabe é que o fator investimento está altamente ligado às finanças e, portanto, relaciona-se com os meios de financiamento presentes no mercado e com a organização interna e financeira das firmas, esse ramo de estudo recebe o nome de Finanças Corporativas. Diante da teoria financeira, o objetivo é analisar a indústria siderúrgica de duas economias atualmente em destaque, Brasil e China através da análise econômico-financeira de quatro empresas de capital aberto do setor: Gerdau, Usiminas, Baosteel e Masteel. Cabe destacar que a indústria siderúrgica é base para outras indústrias, como construção civil, automóveis, máquinas, entre outros e, por isso, é tida como sinalizadora do desenvolvimento econômico de um país, assim também, o Brasil e a China são caracterizados como grandes potenciais emergentes e fontes de atração de investimentos internacionais

Procedimentos para análise de lucratividade de produtos no setor de autopeças metálicas

In a globalized world, organizations face an increasingly dynamic, innovative and competitive environment, so that this condition requires continuous adaptation to market developments. Intense competition requires organizations to further improve their performance, making productive efficiency a key factor for survival. A methodology that has added value to the product through a reconfiguration of the production method is the implementation of a management philosophy called Lean Six Sigma. The main objective of this work is, in the light of the Lean Six Sigma philosophy, intervene in a critical-collaborative way to develop procedures for analyzing the profitability of products in a company specializing in steel processing. To achieve this goal, were applied the method of action-research to intervene in a group of professionals for the study of the profitability of products in a auto parts industry. The interaction of practical and theoretical knowledge provided by the action-research allowed the business program was enhanced. The procedures proposed in this study were able to identify the current profitability of the product, the main causes of inefficiency and productive for solutions to reduce production inefficiencies, when the productive systems planned and actual production system were compared. The results indicate that current profitability of -3%, while the parameter provided during budget was 10%. Thus, it is concluded that the low profitability of the products may compromise the company's financial results and affect their competitiveness in the market. To address this problem, the Lean Six Sigma presents itself as a versatile and high applicability philosophy, providing relevant results for characterization and troubleshooting. It was also observed that the evidence presented in this paper can be adapted to other companies in the metal auto parts segment to identify and recover the profitability of products

Uma análise empírica do setor bancário, níveis 1 e novo mercado das práticas de governança corporativa, baseada nas expectativas dos agentes

O presente trabalho apresenta em sua essência conceitos relacionados as práticas de Governança Corporativa no mundo e, principalmente, no Brasil. Tais práticas são leis que ajudam na Bolsa de Valores, trazendo mais transparência e confiança para os agentes e está desenvolvido no segundo capítulo. Tais práticas, então, afetarão diretamente as expectativas dos agentes a investirem seus capitais de forma mais segura. Para tanto, é necessário ter uma ideia geral de como são afetadas tais expectativas e é onde está desenvolvido o primeiro capítulo. Para concluir, é feita uma análise empírica, baseada em séries temporais, de econometria para auxiliar se o que a teoria nos diz é comprovada na prática e são usadas como base os Bancos Nossa Caixa e Banco Bradesco

Aspectos técnicos e ambientais da incorporação de novas tecnologias no setor sucroalcooleiro: produção de hidrogênio e gaseificação do bagaço

The purpose of this work is to study the incorporation of hydrogen production (Case A) and the process of gasification of sugarcane bagasse associated with combined cycle gas turbine and steam turbine (Case B) for Distillery Pioneers process. These technologies can be used to improve the energy supply in the sugarcane mill. Initially the processes for obtaining sugar and ethanol from sugarcane is discussed, with a theoretical introduction to hydrogen, the process of steam reforming and gasification of biomass (bagasse) by inserting a turbine associated with the recovery boiler gas. Subsequently makes up the energy and exergy analysis of the incorporation of the above technologies. In end stage makes it an ecological analysis considering or not the carbon cycle (photosynthesis), to determine the levels of emissions of pollutants, carbon dioxide equivalent, indicators of pollution and ecological efficiencies associated with technological developments proposed. It is concluded that hydrogen production by steam reforming of ethanol and gasification of bagasse are viable alternatives from the point of view of technical and environmental applications in the biofuels industry, contributing to the development of the sector in the country

A dinâmica do setor de serviços de saúde na região administrativa de Barretos

The dynamics of the health services sector can be seen in studies of geographical features as analysis on the quantity and quality of médical and hospital services provided and the demand or need sensed by the population, whether the public sector, whether private sector within a defined portion of space, in analysis in this study, the Administrative Region of Barretos, State of São Paulo. This study seeks to better understand the dynamics of the health services sector (Public and Private) in the production of urban space of the Administrative Region of Barretos, for it will be reviewed, in particular, the Cities Health Centers, Bebedouro and Barretos. Also proposes through this, try to clarify the central regional Barretos and Bebedouro in the context of health services

Foraminíferos de manguezais do rio Curimataú (RN): estudos sinecológicos com aplicação no setor de petróleo e gás

O sistema estuarino do Rio Curimataú, uma planície lamosa amplamente coberta por vegetação de mangue e relativamente pouco impactada, foi estudado quanto à distribuição espacial da microfauna de foraminíferos e suas condicionantes. Vinte e cinco gêneros e quarenta espécies foram identificadas a partir dos sedimentos superficiais, considerando-se os indivíduos vivos e mortos presentes em 10 pontos ao longo do estuário, dos quais se extraíram ao menos 100 espécimes por amostra. O sistema pôde ser compartimentado em quatro sub-ambientes halínicos (hiperhalino, mesohalino, polihalino e euhalino), correspondentes, respectivamente, a quatro ecofácies de foraminíferos designadas de Ammotium spp., Miliammina fusca, Arenoparrella mexicana e Ammonia spp. Cada um destes segmentos ambientais foi caracterizado segundo os padrões de riqueza, diversidade e equitatividade das espécies. Os resultados deste estudo poderão servir para comparações a serem feitas com outros estuários tropicais modernos (impactados antropicamente ou não) e antigos. Tem aplicação, portanto, no setor de petróleo e gás, sendo de interesse às atividades de gestão ambiental de áreas litorâneas e de investigação da história geológica das bacias sedimentares

O setor de venture capital, as startups e o empreendedorismo em Israel, nos anos recentes

Some of the factors that help to explain the Israeli success case on promoting high-tech start-ups backed by venture capital funds can be found in the risk-taking culture of the country, the vast technological know-how associated with the huge military development, the high offer of human intellectual capital due to the immigration processes, and finally also the FDI inflows, mainly from the United States. Even though, these factors would not have the same effects in the economy unless the right structures were founded by the public-private sectors partnerships for the high-tech industry development and the adaptation of the investment industry surpasses two of the deepest global financial crisis: the dot-com bubble in the 2000’s and the subprime in 2008

Estudo das principais políticas para melhoria da eficiência energética no setor elétrico

This paper aims at comparing the national and international incentive policies in energy efficiency investment and presenting the main trends, measures adopted and economical and environmental results obtained, as well as possible improvements and expansions of these programs. This analysis is justified by the current moment, not only of the Brazilian Power Systems (SEB) but also of the global power systems with the constant increase of demand and depletion of natural resources implying in a need of a better use of them and of the power they generate, which directly affects the losses on the generation, transmission, distribution and consumption of energy, in addition to reducing the impacts on the environment. At last but not least, through this study it was possible to gleam not only at new possible ways for these programs, but also failures and inefficiencies that can be improved in the measures currently being used

Incorporação de novas tecnologias no setor sucroalcooleiro: produção de hidrogênio e aumento da oferta de eletricidade

This work studies the incorporation of new technologies in the sugarcane sector. Are considered the ethanol steam reforming and the gasification of sugarcane bagasse(by-product) processes associated with combined cycle systems (Gas Turbine + Steam Turbine), aggregating hydrogen production and increased electricity supply in the sector, respectively. To verify the technical feasibility of the incorporation processes was performed a thermodynamic analysis, considering data from a typical Brazilian Sugar Cane Industry. In another step the economic viability study of the hydrogen production process was made, with consideration on hydrated and anhydrous ethanol steam reform, comparing the cost of hydrogen production. Also considered studies of economic engineering of the gasification process and the generation of electricity associated. As conclusions, it follows that the ethanol steam reforming is a great alternative for hydrogen production, presenting production cost relatively low, especially when is considered the steam reforming of hydrated ethanol. For the gasification process associated with combined cycle, can be observed an increase of 8.56 times of the electricity production in the sugar cane industry, indicating a positive annual saving when the sales price of the supply electricity is greater than 0.070 US$/kWh. Finally it can be concluded that the incorporation of these new processes allow greater profitability and operational flexibility of Brazilian sugarcane mills

Estudo das características fluidodinâmicas do bagaço de cana de açúcar para aplicações da gaseificação no setor sucroalcooleiro

In this work is studied the fluid dynamic characteristics of sugarcane bagasse for gasification applications and use of syngas in the sugarcane sector. This is an experimental work, which is initially performed the particle size separation of sugarcane bagasse particles, using appropriate equipment. Through the experiment is possible to determine the average diameter of particles pomace typical sugarcane mill. The equipment used for the grading sieve separation assembly consists of several dimensions, arranged vertically and which shows adequate for good separation from the pulp. Later, it makes immediate analysis for the determination of moisture, ash, volatile materials and fixed carbon. The study also determines the gross calorific value and allows analysis of densities of particles of sugar cane bagasse. Also studied the bagasse morphology using electron microscopes, where it was possible to visualize the geometry of the particles of bagasse. The use of Electronic Scanning Microscopy (SEM) provided better understand the morphology and particle size measured by using photography methods. Two methods for determining the sphericity of the particles were also used. The experiments carried out using appropriate standards and specific equations, allowing compare the present results with the values found by several researchers. Subsequently, fluid dynamic simulations were performed for the determination of porosity and minimum fluidization velocity theoretical. It follows that the sphericity and porosity of the bagasse particles influence the minimum fluidization velocity of biomass

Precificação no Setor de serviço

Given the competitive reality of the globalized market, companies are compelled to develop strategic aspects of the management process, in order to ensure their survival. Among the strategic aspects is the price formation process, whose reasoning occurs mainly of adoption through cost system. Knowledge of costs and expenses provides conditions for the company to position itself strategically in the market, being able to follow the price of competition and sometimes even surpass them, called, more and more attention with regard to price formation. This study aims to identify the best price to be transferred to the market. To this end, were approached concept of pricing and its components, their strategies and pricing objectives, as well as the influence of demand on price formation, as well as the added value the brand and quality; and even a careful analysis of the price established by the said company in the service offered. We used the method of literature review and case study in the company ESA international aeronautical industry. Thus, we sought to explain about the main concepts for pricing in order to support decision making

Terceirização e terceirizados: um estudo sobre os impactos objetivos e subjetivos da terceirização sobre trabalhadores terceirizados que atuam no setor de limpeza em Escolas Estaduais no Município de Marília-SP

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Questão jurídica e social para o Terceiro Setor: associações sem fins lucrativos de atividades profissionais e clubes de serviços - Franca-SP

Pós-graduação em Serviço Social - FCHS

Implantação do controle estatístico de processo: um estudo de caso em uma empresa do setor alimentício

Pós-graduação em Engenharia de Produção - FEB

Análise de indicadores econômicos e financeiros: estudo em empresa do setor sucroenergético no interior do estado de São Paulo

Não disponível