Ana Paula Mussi Szabo Cherobim

Fontes de Financiamento à inovação: incentivos e óbices às micro e pequenas empresas – estudo de casos múltiplos no Estado do Paraná

Este estudo trata do financiamento a inovacao tecnologica em empresas, com foco no Programa de Subvencao Economica a Inovacao. Tem-se o objetivo de analisar os fatores condicionantes, incentivos e obices, ao acesso a recursos governamentais para o fi nanciamento da inovacao, no contexto de micro e pequenas empresas – MPEs do Parana. Para a pesquisa empirica, foi realizado estudo de casos multiplos por meio de entrevistas semi-estruturadas, analise de documentos e registros em arquivos. As conclusoes evidenciam os fatores condicionantes, tendo como incentivos: programas que privilegiaram a participacao de MPEs; contrapartida de recursos facilitada; maior acesso a informacoes pela proximidade delas com as universidades e centros de pesquisa; e a experiencia na proposicao de projetos que predispoem a um maior sucesso na aprovacao. Por outro lado, verifi caram-se os obices: dependencia delas em relacao as instituicoes de pesquisa para proposicao de projetos; necessidade da criacao de capacidade interna para execucao dos projetos; problemas estruturais que as fazem buscar assessoria/consultoria para proposicao de projetos; e falta de comunicacao da agencia de fomento sobre a avaliacao dos projetos.

RELAÇÃO ENTRE ÁREAS FOCO E INSTRUMENTOS DE GOVERNANÇA DE TECNOLOGIA DA INFORMAÇÃO EM EMPRESAS DE SOFTWARE: ESTUDO MULTICASO EM EMPRESAS DO APL DE SOFTWARE DE CURITIBA

This paper seeks to identify the presence of ITG (Information Technology Governance) focus-areas and instruments, as well as associations between them, through a multi case study with 13 companies in the software LPA (Local Productive Arrangement) in Curitiba. A survey was used for data collection. Analysis was performed using quantitative methods with the support of statistical techniques: descriptive and Fishers exact test. Results show the strong presence and the good contribution of maturity models – such as CMMI and MPS.BR – and project management, for IT management in the surveyed companies. On the other hand, emblematic ITG instruments – COBIT and ITIL – showed little expression among those companies. This invites to a reflection on the effectiveness of such instruments in companies with similar characteristics to those of the surveyed companies. Through these findings, this paper contributes to filling gaps in the empirical studies on the presence of ITG focus-areas and instruments in software companies.

An investigation about disclosure of operational risk: a multicase study in brazilian financial institutions

This paper discusses operational risks in financial institutions. It tries to verify whether Brazilian financial institutions disclose the concept of operational risk, as well as other aspects related to risk management, according to the principles of the Basel Committee on Bank Supervision contained in the Sound Practices for the Management and Supervision of Operational Risk , specifically principles 01 (focused on the definition of operational risk) and 10 (public disclosure of risk management). Complementarily, the disclosure is also investigated through the use of the 20-F Form in those institutions that fill it in. In order to do this, the checklist based on the categories established by Helbok and Wagner (2004) was used. Their study is related to the disclosure of operational risk in banks. This paper is descriptive and comprises a theoretical review and a documental investigation of the banks’ financial statements and annual reports of December 2003. It comprehends those banks that have stocks negotiated in the stock exchange: Banco do Brasil S.A., Banco Bradesco S.A., Banco Itau Holding Financeira S.A. and Unibanco – Uniao de Bancos Brasileiros S.A. The main result is that these institutions do disclose operational risks through two means: financial reports disclosed in Brazil and the 20-F Form. Key words: operational risk, disclosure, operational risk disclosure .