1000 resultados para Bodegas cooperativas


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O presente relatório, referente à Prática de Ensino Supervisionada do Mestrado em Ensino do 1.º e do 2.º Ciclo do Ensino Básico, apresentase dividido em duas partes principais. Na primeira parte apresenta-se uma reflexão crítica e fundamentada sobre todo o percurso ao longo deste Mestrado, com base nas principais experiências vividas nos diversos contextos em que foi realizada a Prática Pedagógica no 1.º e no 2.º Ciclo do Ensino Básico. Na segunda parte do relatório apresenta-se a investigação realizada em contexto da Prática Pedagógica em 1.º CEB, numa turma do 3.º ano de escolaridade, na qual se privilegiava o esforço e resultados individuais em detrimento do trabalho cooperativo. Face às dificuldades de relacionamento interpessoal existentes entre os alunos, à falta de autonomia e de responsabilidade pelas aprendizagens e tarefas a desempenhar, promovi a implementação da metodologia de trabalho em grupos cooperativos em contexto de sala de aula. Através da utilização desta metodologia, procurei compreender que dificuldades apresentam os alunos quando trabalham em grupos cooperativos, bem como as aprendizagens sociais que esta metodologia promove. Do mesmo modo, procurei perceber que dificuldades enfrenta o professor na promoção e dinamização do trabalho cooperativo, bem como as estratégias que, de facto, contribuem para o fomento da cooperação nos grupos. Os resultados finais do estudo evidenciaram que, para a amostra selecionada, o trabalho cooperativo favoreceu de forma positiva a aquisição e desenvolvimento de competências sociais cooperativas e o relacionamento interpessoal entre os alunos da turma. Do mesmo modo, verificou-se melhorias no grau de autonomia e responsabilidade dos alunos durante a realização das tarefas propostas.

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Organizations of the Social Economy in Spain accounted for 13% of employment and 12% of GDP in 2013, according to the Spanish Confederation fo Social Economy. Also, according to various institutions and studies, the role of Social Economy has become relevant due to they represent a model promoting the creation of collective business projects with greater sustainability and potential than models of individual self-employment. However, despite all this, there are few academic studies or sectoral reports analyzing employment in this sector, especially in the case of youth employment. This study aims to fill this gap in the literature analyzing the scared available data in order to show the numbers and characteristics of youth employment in this sector. Results show the weight of youth employment in the Social Economy is higher than the economy overall.

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Internet and the Web have changed the way that companies communicate with their publics, improving relations between them. Also providing substantial benefits for organizations. This has led to small and medium enterprises (SMEs) to develop corporate sites to establish relationships with their audiences. This paper, applying the methodology of content analysis, analyzes the main factors and tools that make the Websites usable and intuitive sites that promote better relations between SMEs and their audiences. Also, it has developed an index to measure the effectiveness of Webs from the perspective of usability. The results indicate that the Websites have, in general, appropriate levels of usability.

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This paper aims to analyse a sample of Galician co-ops to verify whether or not it is possible to deduce different financial behaviours among co-op partners from the amount of net-surplus. To this end, our study adds net-surplus to the variation registered in some account entries so that other residual incomes yielded by the co-op may be considered. The distribution of these revenues shows that partners do not usually choose to fully anticipate residual incomes. This reveals that some firms follow a positive net-surplus strategy, which is actually different from the null net-surplus strategy asserted by the classical financial theory. Furthermore, results show that differences between both strategies are statistically significant. This opens a path to future research on determinants explaining why co-op partners voluntarily renounce to anticipating these residual incomes. Such behaviour only arises when yearly accounts render a positive result, thereby making the accounting net-surplus a useful tool to analyse financial information in co-op societies.

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The substantive legislation on which Agricultural Processing Companies is based has some notable gaps with regard to the pertinent accounting system. There are grey areas concerning compulsory accounting records and their legalization, together with the process for drawing up, checking, approving and depositing the annual accounts.Consequently, in this paper, we will look first at the corporate and accounting records for Agricultural Processing Companies, putting forward proposals in the wake of recent legislation on the legalization of generally applied corporate and accounting documents.A critical analysis will also be made of the entire process of drafting, auditing, approving and depositing the annual accounts and other documents that Agricultural Processing Companies must send each year to their respective regional registries. Legal and mercantile registries will be differentiated from administrative ones and, in this last sense, changes will be suggested with regard to the place and objective of the deposit of such documents.After thirty-four years old, the substantive legislation in economic and accounting matters of the SAT is out of step with the current law, so a review is necessary. Recent regional regulations have not been a real breakthrough in this regard. We assert the existence of a gap between the substantive rules of the SAT and general accounting rules on financial statements, which is unsustainable and it needs a quick legislative action to be canceled.

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En Portugal, como en otros países, las cooperativas agrícolas tienen un papel económico importante en el sistema alimentario. Similar a otras organizaciones económicas, las cooperativas agrícolas han sido testigos de cambios estructurales en las últimas décadas en términos de modelos de gobernación y gestión. Las cooperativas agrícolas portuguesas se han visto constreñidas por su contexto a adoptar un modelo tradicional de propiedad y control. El objetivo principal de este estudio era analizar cuestiones relacionadas con la estructura de gestión y desempeño financiero de las cooperativas, basada en los datos recogidos de cooperativas de aceite de oliva situadas en la región interior norte de Portugal. La combinación de un análisis cualitativo de la estructura y toma de decisiones, una evaluación financiera y la aplicación de un enfoque en varios criterios (PROMETHEE II), los resultados están en línea con expectativas (por ejemplo, bajos niveles de participación de los miembros, gestión no profesional, ratios de rentabilidad bajos, bajo apalancamiento y una capacidad para cumplir compromisos financieros), excepto la relación entre la gestión profesional y el desempeño financiero. La existencia de gestión profesional no conduce a mejores resultados financieros. Este resultado refuerza la creencia de que las cooperativas que están estructuradas de diferente manera tienen intereses diferentes y contradictorios a las partes interesadas.

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O presente relatório foi elaborado no âmbito do Mestrado em Educação PréEscolar e Ensino do 1.º Ciclo do Ensino Básico para a obtenção do grau de mestre. Ao longo do corpo do mesmo encontram-se descritas as intervenções pedagógicas realizadas no pré-escolar e no 1.º ciclo do ensino básico, antecedidas por uma fundamentação teórica que constituiu a base de toda a ação pedagógica nos diferentes contextos educativos. No pré-escolar a ação realizou-se no Infantário “O Carrocel”, com crianças entre os três e os cinco anos, e decorreu em torno de uma problemática de investigação-ação que visava o desenvolvimento da socialização das crianças do grupo em questão. No 1.º ciclo do ensino básico, a intervenção realizou-se na Escola Básica do 1.º Ciclo com PréEscolar da Ladeira, numa turma de 3.º ano de escolaridade e teve como objetivo a adoção de estratégias que possibilitassem o desenvolvimento da motivação dos alunos, bem como a aquisição de hábitos de trabalho. Com o intuito de adequar e melhorar a prática para que atendesse aos interesses e necessidades das crianças, foi adotada uma postura reflexiva desde o início até o seu términus. Sendo o docente um profissional prático-reflexivo, é possível construir a sua identidade profissional ao longo da sua intervenção contextualizada ao meio, e que de forma desconcentrada proporciona atividades diversificadas num sistema educativo centralizado. Com as atividades apresentadas, pretendeu-se proporcionar às crianças momentos de aprendizagem ativa e significativa, onde os seus conhecimentos prévios foram valorizados e potencializavam o seu desenvolvimento através de uma atitude experiencial de forma autónoma. Assim, através das atividades cooperativas, interdisciplinares, com recurso a material didático diversificado e ao valorar a relação escola-família, foi possível contribuir para uma melhor qualidade na educação baseada nos pressupostos de vários pedagogos.

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This thesis aimed to evaluate the implementation of the Food Acquisition Program(PAA) through CONAB RN in the period of 2003-2010 with the perception of all agents involved in the implementation of the government program.For the methodological trajectory it was adopted a descriptive bibliographical and documentary approach with triangular qualitative and quantitative, also called evaluative research.The theoretical model was supported by the authors Draibe (2001), Aguilar and Ander-Egg (1994) and Silva(2001), among others, that focused on family farming and evaluation of implementation of public policy having as a category of analysis the size implementation of policy and the latter divided into 10 theoretical dimensions.The universe consisted of three groups: the first were the managers and technicians from CONAB(RN and Brasilia), totaling 15 subjects. The second group was of associations/cooperatives that participated in the programin 2010, totaling a sample in each access of 15 representatives. The third group of subjects totaled with 309 representatives of governmental and non-governmental organizations that received donations of food for the same period. Semi-structured interviews and forms were adopted as instruments of data collection.The data were processed qualitatively by the analysis of content (interviews and documents) and quantitatively by means of statistical tests that allowed inferences and adoption of frequencies. Among the key find ingests that the program is not standing as a structure supported by planning. The interests of the performers do not necessarily converge with the objectives of the Food Acquisition Program (PAA). A shockof goals was identified (within the same program) when comparingthe financial agent (Ministry of Rural Development and of Social Development and Fight Against Hunger Ministry r) and the executor, CONAB/RN. Within the assessed dimensions, the most fragileis the sub-managerial decision-making and Organizational Environment and internal assessment, still deserves attention the sizeof logistical and operational Subsystem, as this also proved weak.The focusin the quest toexpand thequantificationof the resultsof theFood Acquisition Program (PAA)by CONAB/RN does forget a quality management focused on what really should be:the compliance with the institutional objectives of the government program.Finally, the perspective for the traded implementation should be re-examined because excessive discretion by managers along with technical staff has characterized there al role of the Food Acquisition Program (PAA) as public policy. We conclude that the implementation model, which apparently aggregates values to the benefitted citizens, has weakened the context of work on family farms having the management model of the implementation process be reviewed by the Federal Government and point too ther paths, which have as a guide line the emancipation and developmentof the field or in the field andat the same time enables the reduction of nutritional deficiency of beneficiaries in a balanced and coherent way

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The current study analyzes the birth and development of two strategic alliances established between shrimp producers in Rio Grande do Norte: the Unipesca and the Coopercam. To achieve this aim, two approaches which, at first sight, could be considered contradictory were used: the Transactional Costs Economy and Embeddedness. The first approach is fundamentally based in the studies of Williamson (1985; 1991; 1996; 1999; 2000; 2002). Embededness, on the other hand, went through the review of a series of authors, such as Burt (1992), Granovetter (1973; 1985), Uzzi (1997), Gulati (1994; 1995; 1997; 1998; 1999; 2000), Nielsen (2005), Ring (2002), Ring and Van de Ven (1994), Zafirovski (2002), among others. To analyze the birth and development of the cooperatives in this study, Gulati s work (1998) was used. This study shows the steps to be studied for a better comprehension of an alliance: the decision of starting an alliance and the choice of the partners, the decision about the governance structure, the evolution of the alliance and the development of the companies which established this partnership. To carry this study out, a study case accordingly to Yin s proposal (2001) was adopted. Semi-structured interviews with pre-defined plots were conducted in two phases: in the beginning of 2006 and in the beginning of 2007. The subjects from the research were, in 2006, representative members of the main associations and corporations, besides the shrimp producers from the state, when the context of the activity was set. In the second phase, in 2007, representative members from the two cooperatives that were listed above were interviewed the president from Coopercam and the marketing manager from Unipesca. Besides these two members, directors from two important organizations in each of these cooperatives were also interviewed, giving out the necessary information for the research. Secondary data was also collected from the Brazilian Association of Crab producers website, as well as from news from important newspapers in RN, such as Tribuna do Norte. The primary data was analyzed in terms of quality, accordingly to the documental analysis technique. Thus, through the data that was collected, it can be concluded that the reasons that motivated the companies to cooperate can be explained in terms of the transactional costs economy. However, the choice of partners is more connected to aspects approached by the social embededness. When aspects related to development and evolution were analyzed, it could be seen that both aspects from TCE and Embededness were vital to explain the development of the cooperatives mentioned