Antonio Carlos Teixeira Álvares

Participação nos lucros definida pelos resultados

In December 1994, a Federal Constitution article was regulated determining employees’ participation in the companies’ profits or results (PLR). Thereafter, “PLR” was incorporated to the union jargon and sometimes used to compose collective wage negotiations, including on a workers’ category basis. This explicitly confronted the law, since not only participation is not supposed to supplement wages, but also profit and results are each and every company’s unique features. The purpose of this article is to analyze the mistakes made by companies when using such an important instrument, with the sole objective of reducing payment of social taxes.

O retorno dos sistemas de sugestão: abordagens, objetivos e um estudo de caso

Companies that see technological innovations as privileged instruments for their strategy should get prepared to create and manage ideas on systematic bases. An important source of ideas is the workforce since there is a system enough to stimulate creation of ideas. The suggestion systems created for that end turned into important tools for the quality movement and for that reason they became strongly related with incremental innovation. Thus, such systems were hardly forgotten by the dominant literature on technological innovation. Few people have analyzed them as a means of creating an environment favorable to all sorts of innovations and as knowledge management instruments. Firstly this paper presents a briefing bibliographic review about suggestion systems, highlight the main challenges of creating and managing ideas in quantity and quality compatible with an innovation-based strategies. After, the paper presents a case study on a Brazilian company that has attained an average of 34,3 ideas per employee per year. It is a very expressive number under any criterion, close to the current average of corporate leaders in Japan, according to the National Association of Suggestion System. The study draws attention to the importance of point out the management of the suggestion systems, the fitness to overall organization management system and the outputs reached.

Incentivo à geração de ideias: sistema interno de sugestões de alto desempenho

THE IDEA-DRIVEN ORGANIZATION: UNLOCKING THE POWER IN BOTTOM-UP IDEASDe Alan G. Robinson; Dean M. Schroeder. San Francisco, USA: Barret-Koehler Publishers, Inc, 2014. 190 paginas.

EFEITOS FISCAIS DA INFLAÇÃO NA ANÁLISE DE PROJETOS

The industrial project analysis, reflecting a planning horizon which varies from five to twenty years, is naturally exposed to wide conditions of uncertainty. One important condition of uncertainty is the inflationary phenomenon, which is dribbled by Economic Engineering with the utilization of constant value cash flow and real interest rates. However, in cases of tax analysis made after the income tax, the depreciation expenses will be monetarily devaluated by inflation. To demonstrate the penalties incurred with capital expenditures due to this phenomenon, the classical example “buy versus lease” is used for a sensitivity analysis of different inflation rates. Thus, changes are suggested in the traditional methodology of investment analysis in inflationary environment.