Information access law and disclosing of information by joint-stock companies in Brazil: open data and Extensible Business Reporting Language (XBRL) standard

The strategic management of information plays a fundamental role in the organizational management process since the decision-making process depend on the need for survival in a highly competitive market. Companies are constantly concerned about information transparency and good practices of corporate governance (CG) which, in turn, directs relations between the controlling power of the company and investors. In this context, this article presents the relationship between the disclosing of information of joint-stock companies by means of using XBRL, the open data model adopted by the Brazilian government, a model that boosted the publication of Information Access Law (Lei de Acesso à Informação), nº 12,527 of 18 November 2011. Information access should be permeated by a mediation policy in order to subsidize the knowledge construction and decision-making of investors. The XBRL is the main model for the publishing of financial information. The use of XBRL by means of new semantic standard created for Linked Data, strengthens the information dissemination, as well as creates analysis mechanisms and cross-referencing of data with different open databases available on the Internet, providing added value to the data/information accessed by civil society.

Gestão do Conhecimento aplicada à redes de Fast-Food

The knowledge currently stands as one of the intangible assets of fundamental importance in the competitive market in which it is organizations. Knowledge management has become mandatory in the competitive environment of today, as a tool to systematize knowledge within the organization. Underscoring the importance of this management process, this thesis aimed to identify possible problems and generate recommendations for improving the performance of Knowledge Management. The objective was achieved by conducting the analysis of a case study of a fast-food franchise through a case study in the ground plan of all the franchise restaurants. For the preparation of the case study was required to respect a theoretical review on the introduction of the concepts of knowledge management in fast-food restaurants, in addition to reviewing the theory on the concepts of organizational learning and on Standardization. When finalizing the theoretical review and analyze the case study was proposed recommendations and highlight difficulties and good practice found in the analyzed organization, and procedures for demonstrating the success of knowledge management in organizations

Revista Destarte

The objective of this Project Completion of Course is the production of a magazine's variety, monthly, aimed at a mixed audience, between 20 and 60 years old, seeking relevant information from different areas of knowledge. The Destarte,'s proposal, is to be a dynamic magazine, bold and irreverent, which leads the reader information in a way alternative to those already written in publishing today. Through Style magazine, informative and literary genres coexist with a visual language and creative, seductive and flexible. The experimental product has features and well defined parameters so as to result in an editorial project, not just a single publication in a competitive market

Marketing em odontologia: uma ferramenta que faz a diferença

The large number of dentists in Brazilian job market has increased the competitiveness in the dentistry field, leading the professional to use different strategies in an attempt to attract more patients. This study aimed to report different forms of dental marketing, showing how they can strengthen the bond between professional and patient, making it an alternative to face the competitive market. It was concluded that there are various marketing tools that can be applied in an effective and simple manner; since supported on ethics, it can make the dentist be highlighted, attracting and retaining patients and ensuring their professional success.

Diagnóstico de situação das práticas de manejo sanitário em sistemas de produção de bovinos de corte

We interviewed 21 farmers in order to access which sanitary practices adopted in the production systems of beef cattle on farms located in São Paulo, Mato Grosso, Mato Grosso do Sul and Rondonia. The survey was conducted through a qualitative approach to the collection of data obtained through questionnaire and personal interview with the landowners. We questioned the attitudes and sanitation procedures in these current production systems such as veterinary assistance, preventive health practices and disease surveillance, knowledge of health hazards for the safe production of food, animal feed, vaccine and immunizations, registration system, measures with newborns, products used in the environment and animals, grace period, employee training, destination of the dead animals, among others. Along with the data found that only 30% of properties had veterinary care, 67% said they meet the expiration dates of the products, although it was not mentioned on the products if there were any. In only 48% of properties were veterinarians who prescribed drugs to animals. Only two of the owners confirmed buying and using expired products in animals and only 48% have received some training on the property. In this setting, it is evident that farmers should be better prepared for insertion of its products in a highly demanding and competitive market. In this context, add value to the product depends mainly on the condition of sanitation of the herds.

Teoria dos Jogos aplicada à inteligência competitiva organizacional no âmbito da Ciência da Informação

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Sistema de monitoramento da temperatura e umidade em silos graneleiros via radiofrequencia

The use of Information and Communication Technology has grown in most agricultural activities. As a consequence, it has changed the way of thinking and acting of the farmer who wants to establish a more and more competitive market. However, the high costs of acquisition and maintenance of those technologies may be a factor which can inhibit its spread and acceptance, mainly to a large number of small grain Brazilian farmers. In this context, there is a need for innovative solutions that are proper for this universe of farmers. Starting from this premise, this paper presents the development of a low cost prototype to the monitoring process of temperature and humidity values of grains stored in silos, using communication based on wireless technology by radio frequency. Therefore, the economic implications of cost/benefit ratio of innovative application of wireless transmission in the process of thermometry of grains were analysed. The prototype was made of two electronic units, one of acquisition and another one of data reception, as well as computational software, which offered the farmer more precise information for the control of aeration. By means of stability, integrity and reliability tests of data transmission via radio, using low cost electronic components, the development system can be considered as potentially viable. It presented the difference regarding the wireless communication via radio in the process of grains thermometry, providing mobility, reducing cabling costs and maintenance, and also offering an easy system expansion; it was also appropriate to temperature and humidity monitoring in grain silos; and revealed operational viability, besides the low cost development when compared to similar products available in the Brazilian market.

Redução de tempos de setup: aplicação de troca rápida de ferramentas em indústria de bebidas

The current competitive market requires companies to adapt so that they can meet the needs of customers in an agile manner and aimed at the lowest possible cost in their manufacture, be it a product or service. The Toyota Production System is aimed at higher profits through lean manufacturing practices with reduced spending, smaller lots and inventories, generated by market demand. The variety of products makes the setup of the equipment a critical point and it should be reduced as much as possible so it does not affect productivity. The rapid exchange of tools allows with few actions and a modification that time does not exceed one digit on your total time. In this study, a case study showed that only with standardization and use of cheap improvements made it possible to reduce setup time in bottle labeling machine by 98 minutes for a final time of approximately 10 minutes with little investment, demonstrating the feasibility the displayed and a monthly gain tool in bottles at approximately 120,000, generating a performance gain and budget of approximately R$ 94,000.00 per month

Redução de tempos de setup: aplicação de troca rápida de ferramentas em indústria de bebidas

The current competitive market requires companies to adapt so that they can meet the needs of customers in an agile manner and aimed at the lowest possible cost in their manufacture, be it a product or service. The Toyota Production System is aimed at higher profits through lean manufacturing practices with reduced spending, smaller lots and inventories, generated by market demand. The variety of products makes the setup of the equipment a critical point and it should be reduced as much as possible so it does not affect productivity. The rapid exchange of tools allows with few actions and a modification that time does not exceed one digit on your total time. In this study, a case study showed that only with standardization and use of cheap improvements made it possible to reduce setup time in bottle labeling machine by 98 minutes for a final time of approximately 10 minutes with little investment, demonstrating the feasibility the displayed and a monthly gain tool in bottles at approximately 120,000, generating a performance gain and budget of approximately R$ 94,000.00 per month

An empirical examination of relative profitability in the nursing facility industry between ownership form and regionality in the state of Texas

The purpose of this research is to examine the relative profitability of the firm within the nursing facility industry in Texas. An examination is made of the variables expected to affect profitability and of importance to the design and implementation of regulatory policy. To facilitate this inquiry, specific questions addressed are: (1) Do differences in ownership form affect profitability (defined as operating income before fixed costs)? (2) What impact does regional location have on profitability? (3) Do patient case-mix and access to care by Medicaid patients differ between proprietary and non-profit firms and facilities located in urban versus rural regions, and what association exists between these variables and profitability? (4) Are economies of scale present in the nursing home industry? (5) Do nursing facilities operate in a competitive output market characterized by the inability of a single firm to exhibit influence over market price?^ Prior studies have principally employed a cost function to assess efficiency differences between classifications of nursing facilities. The inherent weakness in this approach is that it only considers technical efficiency. Not both technical and price efficiency which are the two components of overall economic efficiency. One firm is more technically efficient compared to another if it is able to produce a given quantity of output at the least possible costs. Price efficiency means that scarce resources are being directed towards their most valued use. Assuming similar prices in both input and output markets, differences in overall economic efficiency between firm classes are assessed through profitability, hence a profit function.^ Using the framework of the profit function, data from 1990 Medicaid Costs Reports for Texas, and the analytic technique of Ordinary Least Squares Regression, the findings of the study indicated (1) similar profitability between nursing facilities organized as for-profit versus non-profit and located in urban versus rural regions, (2) an inverse association between both payor-mix and patient case-mix with profitability, (3) strong evidence for the presence of scale economies, and (4) existence of a competitive market structure. The paper concludes with implications regarding reimbursement methodology and construction moratorium policies in Texas. ^

Three essays on prices and selection

Competitive Market Segmentation Abstract In a two-firm model where each firm sells a high-quality and a low-quality version of a product, customers differ with respect to their brand preferences and their attitudes towards quality. We show that the standard result of quality-independent markups crucially depends on the assumption that the customers' valuation of quality is identical across firms. Once we relax this assumption, competition across qualities leads to second-degree price discrimination. We find that markups on low-quality products are higher if consuming a low-quality product involves a firm-specific disutility. Likewise, markups on high-quality products are higher if consuming a high-quality product creates a firm-specific surplus. Selection upon Wage Posting Abstract We discuss a model of a job market where firms announce salaries. Thereupon, they decide through the evaluation of a productivity test whether to hire applicants. Candidates for a job are locked in once they have applied at a given employer. Hence, such a market exhibits a specific form of the bargain-then-ripoff principle. With a single firm, the outcome is efficient. Under competition, what might be called "positive selection" leads to market failure. Thus our model provides a rationale for very small employment probabilities in some sectors. Exclusivity Clauses: Enhancing Competition, Raising Prices Abstract In a setting where retailers and suppliers compete for each other by offering binding contracts, exclusivity clauses serve as a competitive device. As a result of these clauses, firms addressed by contracts only accept the most favorable deal. Thus the contract-issuing parties have to squeeze their final customers and transfer the surplus within the vertical supply chain. We elaborate to what extent the resulting allocation depends on the sequence of play and discuss the implications of a ban on exclusivity clauses.

The NACIR Project: New Applications for CPV'S: A fast way to improve reliability and Technology progress

The main goal of this proposal is to join together the owners of the most advanced CPV technology, with respect to the state of the art, in order to research from its leading position new applications for CPV systems. In addition to opening up new markets, it will unveil possible sources of failure in new environments outside Europe, in order to assure component reliability. The proposed project will also try to improve the current technology of the industrial partners (ISOFOTON and CONCENTRIX) by accelerating the learning curve that CPV must follow in order to reach the competitive market, and lowering the cost under the current flat panel PV significantly within 3-4 years. The use of CPV systems in remote areas, together with harsher radiation, ambient and infrastructure conditions will help to increase the rate of progress of this technology. In addition, the ISFOC s contribution, which brings together seven power plants from seven CPV technologies up to 3 MWpeak, will allow creating the most complete database of components and systems performance to be generated as well as the effects of radiation and meteorology on systems operations. Finally, regarding the new applications for CPV subject, the project will use a CPV system sized 25 kWp in a stand-alone station in Egypt (NWRC) for the first time for water pumping and irrigation purposes. In a similar way ISOFOTON will connect up to 25 kWp CPV to the Moroccan ONE utility grid. From the research content point of view of this project, which is directly addressed by the scope of the call, the cooperative research between UPM, FhG-ISE and the two companies will be favoured by the fact that all are progressing in similar directions: developing two-stage optics CPV systems. In addition to these technology improvements the UPM is very interested in developing a new concept of module, recently patented, which will fulfil all required characteristics of a good CPV with less components and reducing cost.

Testing equipment for the improvement of mechanical devices to minimize damage to fruit in commercial packing lines.

Damages -reduced in fruit packing lines is a major cause of grace reduction and quality loos in fresh marks: fruit. Fruit must be treated gently during in sir handling to improve their qualityin order to get a good price in a competitive market. The correct post-hardvest handling in fruit packing lines is a prerequisite to cut down the heavy post-harvest losses. Fruit packing lines must be evaluated, studying their design, the impacts applied to the fruits, the characteristics of the materials, etc. This study establishes the possibility of carrying out modifications and tests in a packing line during a long period of time. For this purpose, an experimental fruit packing line has been designed and located in the Agricultural Engineering Department of the Polythecnic University of Madrid with the aim of improving mechanical devices and fruit handling conditions to minimize damage to fruit. The experimental line consists of several transporting belts, one rollers transporter, one sizer, one elevator, one singularizer, and three trays to receive the calibrated fruit. The line has a length of 6.15 m and a width cf 1.9 m. Movement of the different components is regulated by electric motors with variable velocity electronically controlled. The height of the transfer points is variable and can be easily modified. The experimental line has been calibrated using two instrumented spheres IS 100 (8.8 cm Ø and6.2cm Ø). Average acceleration values obtained in all the transfers of the experimental line lay under 80 g's, although there is big variation for some of them being some values above 100 g's.

A INFLUÊNCIA DAS PRÁTICAS PEDAGÓGICAS DOCENTES E DAS BARREIRAS DISCENTES SOBRE O DESENVOLVIMENTO DA CRIATIVIDADE DO FUTURO ADMINISTRADOR

As empresas que almejam garantir e melhorar sua posição dentro de em um mercado cada vez mais competitivo precisam estar sempre atualizadas e em constante evolução. Na busca contínua por essa evolução, investem em projetos de Pesquisa & Desenvolvimento (P&D) e em seu capital humano para promover a criatividade e a inovação organizacional. As pessoas têm papel fundamental no desenvolvimento da inovação, mas para que isso possa florescer de forma constante é preciso comprometimento e criatividade para a geração de ideias. Criatividade é pensar o novo; inovação é fazer acontecer. Porém, encontrar pessoas com essas qualidades nem sempre é tarefa fácil e muitas vezes é preciso estimular essas habilidades e características para que se tornem efetivamente criativas. Os cursos de graduação podem ser uma importante ferramenta para trabalhar esses aspectos, características e habilidades, usando métodos e práticas de ensino que auxiliem no desenvolvimento da criatividade, pois o ambiente ensino-aprendizagem pesa significativamente na formação das pessoas. O objetivo deste estudo é de identificar quais fatores têm maior influência sobre o desenvolvimento da criatividade em um curso de graduação em administração, analisando a influência das práticas pedagógicas dos docentes e as barreiras internas dos discentes. O referencial teórico se baseia principalmente nos trabalhos de Alencar, Fleith, Torrance e Wechsler. A pesquisa transversal de abordagem quantitativa teve como público-alvo os alunos do curso de Administração de uma universidade confessional da Grande São Paulo, que responderam 465 questionários compostos de três escalas. Para as práticas docentes foi adaptada a escala de Práticas Docentes em relação à Criatividade. Para as barreiras internas foi adaptada a escala de Barreiras da Criatividade Pessoal. Para a análise da percepção do desenvolvimento da criatividade foi construída e validada uma escala baseada no referencial de características de uma pessoa criativa. As análises estatísticas descritivas e fatoriais exploratórias foram realizadas no software Statistical Package for the Social Sciences (SPSS), enquanto as análises fatoriais confirmatórias e a mensuração da influência das práticas pedagógicas e das barreiras internas sobre a percepção do desenvolvimento da criatividade foram realizadas por modelagem de equação estrutural utilizando o algoritmo Partial Least Squares (PLS), no software Smart PLS 2.0. Os resultados apontaram que as práticas pedagógicas e as barreiras internas dos discentes explicam 40% da percepção de desenvolvimento da criatividade, sendo as práticas pedagógicas que exercem maior influencia. A pesquisa também apontou que o tipo de temática e o período em que o aluno está cursando não têm influência sobre nenhum dos três construtos, somente o professor influencia as práticas pedagógicas.

Saving for Retirement and Investing for Growth. Report of the CEPS-RCMI Task Force on Long-term Investing and Retirement Savings. CEPS Task Force Report, September 2013

Europe is facing a double challenge: a significant need for long-term investments – crucial levers for economic growth – and a growing pension gap, both of which call for resolute action. Crucially, at a time when low interest rates and revised prudential standards strain the ability of life insurers and pension funds to offer guaranteed returns, Europe lacks a framework ensuring the quality and accessibility of long-term investment solutions for small retail investors and defined contribution pension plans. This report considers the potential to steer household financial wealth – accounting for over 60% of total financial wealth in Europe – towards long-term investing, which would achieve two goals at once: higher growth and higher pensions. It follows a holistic approach that considers both solution design – how to gear product structuring towards long-term investing – and market structure – how to engineer a competitive market setting that is able to deliver high-quality and cost-efficient solutions. The report also considers prudential rules for insurers and pension funds and the potential to build a single market for less-liquid funds, occupational and personal pensions, with improved investor protection. It urges policy-makers to act aggressively to deliver more inclusive, efficient and resilient retail investment markets that are better equipped and more committed to deliver value over the long-term for beneficiaries.