The perception of Executives and other Employees on the answer to the Sarbanes-Oxley: case study of a subsidary of the American auto industry established in Brazil

To attend and obtain the systems and. internal controls mechanisms proposed by Sarbanes-Oxley certifications is actually a big challenge,for most of the multinational companies registered in SEC (US Securities and Exchange Commission). This work has the objective of contributing to the analysis of this methodology, not only to attend the law but to reduce cost and generate value through the strengthen of the internal control systems, turning them into animating value generation process mechanisms. So, the idea is to identify the main gaps in the theory through the literature revision and a case study in order to put a question to the main deficiencies, strong points or contributions through the evaluation of the noticed practices. Finally, we can say that a a result of the research and the analyses made in. this case, the vast majority of executives and other employees recognize the benefit that Sarbanes-Oxley Act has brought to the company searched. Also recognize that, although there is still necessity for systemic adequacy and infrastructure, it helps and reinforce reducing and controlling the risks. the system of internal controls in all areas of expertise. They approach and understand that there is the need for a change in the other employees` culture to be inserted in the day-today routine as internal controls, attention to Sarbanes-Oxley and Corporate Governance, making the control cost smaller when compared to the benefits generated.

Auto industry bailout: too big to fail. To big for whom?

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Economics from the NOVA – School of Business and Economics

The market for wood pallets in the auto industry : a case study of Ford Motor Company /

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Dress- and Auto- Makers in the “Free Trade” Arena

Even though there have been many studies on the impact of trade liberalisation on labour standards, most of the studies are at national level, and there is a lack of research at industry level. This paper examines the impact of free trade on labour standards in capital- and labour-intensive industries in a developing country. For empirical findings, I take the case of the garment industry, representing labour-intensive industry, and automotive industry, representing capital-intensive industry, in Indonesia in the face of ASEAN Free Trade Area (AFTA). Since the garment industry is a women-dominated industry, while the automotive industry is a men-dominated industry, this paper also employs a feminist perspective. As such, this paper also investigates whether free trade equally affects men and women workers. Besides free trade, other independent variables are also taken into account. Employing quantitative and qualitative methods, empirical evidence shows that there is an indication that free trade has a negative relationship with labour standards in the garment industry, whereas a positive relationships with labour standards in the automotive industry. This implies that free trade might result in decreasing labour standards in labour-intensive industry, while increasing standards in capital-intensive industry. It can also be inferred that free trade unequally affect men and women workers, in that women workers bear the brunt of free trade. The results also show that other internal and external independent variables are indicated to have relationships with labour standards in the garment and automotive industries. Therefore, these variables need to be considered in examining the extent of the impact of free trade on labour standards in labour- and capital-intensive industries.

Choices associated with automobiles for Men and Women: convergence or divergence?

The increase of the women purchase power has led some companies to adopt strategies of products differentiation as well as to produce specific products to the female public. The auto industry is not immune to this phenomenon, once the women represent, approximately half of the automobile sales in the country. Considering the consumption and the behavior differences between women and men, it has set the following question: are there differences between the choices associated to the automobile by men and the choices associated to the automobile by women? It has been presented to the participants items found in the people`s day-by-day, which are valorized by them, and the participants have been asked to choose and associate these items to the automobile. The results analysis revealed there are more similarities than differences between choices associated to the automobile by men ad choices associated to the automobile by women. The similarity between the choices suggests that the representations, the meanings and values assigned. to the car by men ana women are similar and thus the strategy of product differentiation does not apply to the automotive industry

ECG signals for biometric applications: are we there yet?

The potential of the electrocardiographic (ECG) signal as a biometric trait has been ascertained in the literature over the past decade. The inherent characteristics of the ECG make it an interesting biometric modality, given its universality, intrinsic aliveness detection, continuous availability, and inbuilt hidden nature. These properties enable the development of novel applications, where non-intrusive and continuous authentication are critical factors. Examples include, among others, electronic trading platforms, the gaming industry, and the auto industry, in particular for car sharing programs and fleet management solutions. However, there are still some challenges to overcome in order to make the ECG a widely accepted biometric. In particular, the questions of uniqueness (inter-subject variability) and permanence over time (intra-subject variability) are still largely unanswered. In this paper we focus on the uniqueness question, presenting a preliminary study of our biometric recognition system, testing it on a database encompassing 618 subjects. We also performed tests with subsets of this population. The results reinforce that the ECG is a viable trait for biometrics, having obtained an Equal Error Rate of 9.01% and an Error of Identification of 15.64% for the entire test population.

Análisis de los componentes de la cadena de suministro y su relación con el desempeño superior de la organización en el sector manufacturero

En este documento se evidencia como el desempeño organizacional de una empresa, entendido como el rendimiento superior de la misma, se ve modificado por las prácticas o metodologías utilizadas, aplicadas e integradas a cada uno de los componentes de la Cadena de suministros. Es así que el propósito principal es demostrar cual es la relación entre los componentes de la Cadena de Suministros y su gestión sobre los rendimientos económicos de la empresa. De esa manera se encontraron múltiples actividades que toman lugar en los procesos característicos de cada uno de los componentes de la cadena de suministros y que al final nos presentan una variabilidad sobre los rendimientos de la empresa. Cabe recalcar que la investigación se realizó con respecto a empresas pertenecientes al sector manufacturero y abarca una buena parte de este. La importancia que tiene la investigación, es el haber entregado como resultado, el conocimiento sobre algunas de las practicas más utilizadas en el sector en cada uno de sus componentes, lo cual hace de la Cadena de suministros, un factor por excelencia para ser tratado e implementado con el fin de alcanzar mayores rendimientos económicos a nivel de empresa. En la investigación se utilizaron los casos de empresas reales tanto nacionales como internacionales y se encontraron situaciones claves que evidenciaban la hipótesis de la relación entre la cadena de suministros y el desempeño organizacional. Es por ello, que si bien es ahora cierto, que las actividades desarrolladas en los componentes de la Cadena de Suministros de las empresas influyen en el incremento de los rendimientos, es importante que las empresas conozcan de esta información para tener una idea de cómo desarrollar ventajas competitivas que los posicionen como empresa y les genere entonces mayores rendimientos, o por el contrario, les genere ahorros en costos y por ende altos beneficios y nuevas inversiones en prácticas que a la larga volverá a la empresa en un organismo eficientes y próspero.

Quality change in Brazilian automobiles

In this paper I investigate the quality evolution ofBrazilian autos. To measure the quality evolution of Brazilian autos, I have assembled a data set for Brazilian passenger cars for the period 1960-1994, to which I have applied the hedonic pricing methodology. To the best of my k:nowledge, this is the first time an index of quality change has been constructed for the Brazilian automobile industry. The results presented here have two major implications. They allow a better -- ......... understanding of product innovation in Brazil's auto industry, and they provide a clearer explanation of the behavior of auto prices.

Indústria automobilística no Brasil: protagonista no palco de uma eminente transformação global

No artigo, apresenta-se um estudo sobre os impactos que uma cadeia de suprimentos globalizada, em conjunto com as políticas macroeconômicas podem causar ao desenvolvimento de todo um setor econômico em um país emergente ou não, e com poder de influenciar as estratégias corporativas globais e os destinos dos arranjos produtivos de todo um setor industrial. As estratégias corporativas são globais, mas a implementação é regional. Cada país é soberano e independente, possuem suas próprias diretrizes e prioridades macroeconômica. Para o estudo utilizou-se entrevistas em profundidade com executivos da área, assim como a realização de um “workshop” reunindo montadoras, fornecedores e universidades, para discutir as causas desta estagnação e as tendências para um futuro com a política de incentivo fiscal adotado pelo governo Brasileiro, conhecido como INOVAR AUTO (Decreto 7819/2012) e os impactos na cadeia de suprimentos global. Ao final desta pesquisa, constatou-se a fragilidade deste setor no Brasil, devido a: arquitetura internacionalizada e desbalanceada da cadeia de suprimentos, com grandes multinacionais dividindo o mesmo cenário competitivo com pequenas empresas nacionais e ainda familiares; elevados e crescentes custos de produção; instabilidade macroeconômica, entre outras, acelerando o processo de esvaziamento da produção local, redução do nível de empregos, utilização intensiva de automação. Outros países também possuem fragilidades, portanto as indústrias automobilísticas, devem repensar o modelo globalizado, partindo para uma redefinição das novas competências centrais, levando a reverticalização de várias atividades.

Gestão de satisfação e fidelidade do cliente: um estudo dos fatores que afetam a satisfação e fidelidade dos compradores de automóveis

This Master s thesis presents a discussion on customer satisfaction models investigating the relations of antecedent variables service quality, price index, complaint handling, image, affective and calculative commitment, with satisfaction and loyalty. The scope of the research is the influence of service dimensions in the car buyer s satisfaction and loyalty. A sample of 91 customers was surveyed among new cars buyers of one brand in Natal city, Brazil, and the data was analyzed using multiple regression analysis. The literature review covers subjects such as customer satisfaction, management system, customer satisfaction measurement index models. The main findings suggest that satisfaction with the car brand is mainly influenced by customization of the service, time for accomplishing servicing, and the way the dealer handle complains. Regarding the dealer itself the main variable related to satisfaction is also time for accomplishing servicing. Considering customer loyalty, the customer satisfaction with the dealer explain strongly the loyalty with the brand/manufacturer. Also, the satisfaction, affective commitment and complains handling were found related to loyalty, as the stronger variables explaining the loyalty variance. One main conclusion is that service provided by dealers is one key factor influencing the customer satisfaction and loyalty in auto industry

Inovação tecnológica na indústria automobilística: características e evolução recente

O objetivo principal deste artigo é analisar as características básicas da evolução recente do processo de inovação tecnológica na indústria automobilística. A hipótese de trabalho é que estariam ocorrendo mudanças na intensidade do processo de inovação técnica nessa indústria. O ponto de partida é a observação de que, nos últimos anos, tem havido na indústria automotiva - provavelmente em decorrência da intensificação da concorrência setorial e de uma maior oportunidade tecnológica - tanto uma ampliação dos gastos em P&D quanto uma crescente incorporação da microeletrônica (nos produtos e nos processos produtivos). Finalmente, são feitas também algumas considerações procurando relacionar os resultados obtidos neste artigo com a discussão do processo de de-maturity (rejuvenescimento) industrial, proposto por Abernathy e outros autores.