The Adequacy of the Enterprise Resources Planning (ERP) Systems for the Creation of intangible Managerial Accounting Information: an exploratory study

The general objective of this work was to study the contribution of the ERP for the quality of the managerial accounting information, through the perception of managers of large sized Brazilian companies. The initial principle was that, presently, we live in an enterprise reality characterized by global and competitive worldwide scenery where the information about the enterprise performance and the evaluation of the intangible assets are necessary conditions for the survival, of the companies. The research of the exploratory type is based on a sample of 37 managers of large sized-Brazilian companies. The analysis of the data treated by means of the qualitative method showed that the great majority of the companies of the sample (86%) possess an ERP implanted. It also showed that this system is used in combination with other applicative software. The managers, in its majority, were also satisfied with the information generated in relation to the dimensions Time and Content. However, with regard to the qualitative nature of the information, the ERP made some analysis possible when the Balanced Scorecard was adopted, but information able to provide an estimate of the investments carried through in the intangible assets was not obtained. These results Suggest that in these companies ERP systems are not adequate to support strategic decisions.

Adopción de TIC como mecanismos facilitadores de la gestión organizacional

Los avances tecnológicos y la entrada a una nueva era digital son una realidad presente en todos los aspectos de la sociedad actual. El mundo organizacional se incluye en esta nueva era digital modernizando sus procesos y soportando sus actividades empresariales en tecnologías de la información y comunicaciones. La inclusión en la era digital por parte de las organizaciones es un paso importante que se debe dar para obtener los crecientes beneficios que la tecnología ofrece. Esta transformación organizacional hacia la implementación de herramientas TIC, como soporte del quehacer misional, debe darse bajo unos lineamientos de planeación estratégica e integración organizacional. Este estudio contiene una revisión conceptual con los lineamientos que una empresa debe tener en cuenta al momento de implementar herramientas TIC a sus áreas y actividades. Los hallazgos teóricos planteados son llevados a la realidad estudiando cómo empresas de Bogotá adoptan recursos tecnológicos. Los resultados principales del estudio muestran que la agrupación empresarial clasificada como gran empresa es el segmento que mejor aplica los lineamientos teóricos para la implementación correcta de herramientas TIC en un ambiente organizacional. El segmento de mediana y pequeña empresa da muestras de uso de herramientas TIC, sin embargo se nota una debilidad en la falta de planeación estratégica e integración de estos recursos tecnológicos al sistema organizacional. Esta investigación concluye mostrando un conjunto de recomendaciones y hallazgos de acuerdo a los datos analizados.

Incorporating climate change into water resources planning in England and Wales

Public water supplies in England and Wales are provided by around 25 private-sector companies, regulated by an economic regulator (Ofwat) and and environmental regulator (Environment Agency). As part of the regulatory process, companies are required periodically to review their investment needs to maintain safe and secure supplies, and this involves an assessment of the future balance between water supply and demand. The water industry and regulators have developed an agreed set of procedures for this assessment. Climate change has been incorporated into these procedures since the late 1990s, although has been included increasingly seriously over time and it has been an effective legal requirement to consider climate change since the 2003 Water Act. In the most recent assessment in 2009, companies were required explicitly to plan for a defined amount of climate change, taking into account climate change uncertainty. A “medium” climate change scenario was defined, together with “wet” and “dry” extremes, based on scenarios developed from a number of climate models. The water industry and its regulators are now gearing up to exploit the new UKCP09 probabilistic climate change projections – but these pose significant practical and conceptual challenges. This paper outlines how the procedures for incorporating climate change information into water resources planning have evolved, and explores the issues currently facing the industry in adapting to climate change.

Uma análise de aspectos relacionados ao desenvolvimento e adoção de Enterprise Resources Planning livre de código aberto

Sistemas Integrados de Gestão ou Enterprise Resources Planning - ERP possibilitam o processamento das informações necessárias em uma empresa usando um único banco de dados. Muito tem se escrito sobre este tipo de software, abordando questões como o alto custo da aquisição de licenças, e a dependência de consultoria para a sua adaptação e implantação nas empresas. Atualmente vem crescendo o desenvolvimento e uso de ERP Livre de Código Aberto (FOS-ERP). Porém verifica-se que este tipo de sistema ainda não é suficientemente explorado, mesmo no meio acadêmico. Este artigo relata alguns trabalhos publicados sobre o assunto e levanta questões que devem ser tratadas por pesquisadores e demais interessados para adequar e viabilizar o uso desses sistemas conforme a realidade nacional. Assim, após uma introdução ao tema, são apresentadas algumas diferenças entre o FOS-ERP e seus equivalentes proprietários (Proprietary ERP ou P-ERP) em termos de modelos de negócios, seleção, customização e evolução. em seguida são elencados alguns desafios e oportunidades que o FOS-ERP pode oferecer a usuários, fornecedores, pesquisadores e colaboradores individuais. Concluindo, este artigo busca ampliar a discussão sobre FOS-ERP, destacando fatores tais como seu potencial de inovação tecnológica e estratégias de negócios.

Summary report of Human Resources Planning Conference : Hunt Valley, November 1984.

Mode of access: Internet.

A demonstration of areawide water resources planning /

Mode of access: Internet.

Reference handbook : for use with the principles, standards and procedures for water resources planning (Level C) /

"To assist in the implementation of the Water Resources Council's Principles, Standards, and Procedures for Water and Related Land Resources Planning (level C)."

Final report on environmental evaluation system for water resources planning /

"PB 208 822."

A report on water resources planning in Taiwan, 1958 /

Prepared for the Water Resources Planning Commission, Ministry of Economic Affairs, Republic of China.

Special analytic study of methods for estuarine water resources planning.

Mode of access: Internet.

Federal aids to local planning. June 30, 1940. National resources planning board.

"National resources planning board publications": p. 150-151.

Water resources planning in Illinois : papers /

Papers presented at the 1964 Illinois Conference on Water Resources Development.

Alternative goals : 1985 Resources Planning Act Program.

"December 1981."

Natural resources planning for economic development : the AID/NPS project for managing natural resources on a substantial basis in LDCs.

Mode of access: Internet.