Miguel Juan Bacic

COORDENAÇÃO DAS RELAÇÕES EM REDES DE EMPRESAS

O objetivo e apresentar e discutir aparatos teorico-metodologicos adequados para explicitar os mecanismos de coordenacao de redes de empresas. E um estudo do tipo exploratorio, assentado na revisao da literatura, deixando evidentes duas perspectivas:- abordagem focada no controle hierarquico e no sistema de comunicacao entre os agentes, e enfoque da aprendizagem interorganizacional. Ambas tem em comum a preocupacao com a divisao de tarefas entre parceiros e a integracao de atividades, desempenhadas individual ou conjuntamente. A principal diferenca entre as duas perspectivas e o reconhecimento pelo enfoque da aprendizagem interorganizacional de que a natureza da relacao e das atividades pode se modificar ao longo do tempo. Para a abordagem focada na hierarquia/controle, a natureza da interdependencia entre as atividades esta associada a procedimentos especificos de coordenacao. Para o enfoque da aprendizagem inteorganizacional, nao existem mecanismos de coordenacao pre-determinados; estes se modificam ao longo do processo de relacionamento entre os parceiros.

Pequenas empresas industriais de longa permanência no mercado: uma análise a partir da literatura e de evidências empíricas

Abstract: This study aims to identify the influence of age, size, scope, and location on the probability of long-term survival of small industrial enterprises. This is a descriptive study based on a database that embodies information of small business located in the region of Campinas, Sao Paulo state, with data from the Campinas Industrial Region and Sao Paulo State Treasury Office. The present study showed that product line breadth, market coverage, and size influence the probability of survival of small industrial enterprises. Keywords: Small businesses. Longevity. Strategic management. Resumo: O trabalho visa identificar a influencia da idade, tamanho, escopo e efeitos do local sobre a probabilidade de sobrevivencia a longo prazo das pequenas empresas industriais. E um estudo descritivo que se apoia em um banco de dados com informacoes das pequenas empresas industriais da regiao de Campinas, construido a partir do Cadastro Industrial da Regiao de Campinas e dados da Secretaria da Fazenda do Estado de Sao Paulo (SEFAZ). O estudo evidenciou que a amplitude da linha de produtos, a abrangencia em termos de mercado e o tamanho exercem influencia sobre a probabilidade de sobrevivencia das pequenas empresas industriais.

MODELO PARA MELHORIA DE PROCESSOS APLICADO NA GESTÃO DE CUSTOS

Assistance activities developed by non-profit entities are relevant for society. Therefore, State defines policies to motivate the maintenance and creation of non-governmental entities which contribute with their primordial purpose of collective well-being. By disregarding certain taxes to which it would be entitled, State enables those benefited entities to help better the underpriviledged. In the case of Beneficent Entities of Social Assistance (EBAS) which are the object of this study, State, besides granting them tax immunity, offers them exemption from social contributions. However, that exemption is conditioned by opting for the Certificate of Beneficent Entity of Social Assistance (CEAS), solely granted to the entity that – among other requirements — would apply annually at least twenty percent of its annual gross revenue to needy people, gratuitously. Consequently, EBAS need to opt either for the payment of social contributions or for the CEAS, accomplishing the necessary gratuitousness. Those situations generate new accounting elements which influence the EBAS property dynamics. Having said that, our study proposes a methodology to register and evidence property variations that happen in a beneficient entity, triggered by its option for the CEAS, in order to satisfy needs for information of the accounting services users. Keywords: Beneficient entities. Social assistance. Accounting Evidence.This research has investigated whether Brazilian open companies manage their results with the purpose of reducing their variability. The data encompassing the period from 1995 to 1999 were collected from the Economatica system. Some specific accounts’ effects were empirically controlled, verifying their impacts on the variability of results: depreciation expenses, provision for doubtful debtors and non-operational results are examples of monitored elements. The study has pointed out that, at the moment of deciding on expenses amount to be recognized, the concern with the reduction of variability of results is a conditioning factor. Taking these observations into account, one should be careful when analyzing adopted cost allocation methods, because they can be strategically defined to influence the accounting result. Keywords: Management. Accouting results. Brazilian open companies.This article has as its objective to present a study of the impact of tax costs of the investment destined to the expansion of a metallurgical plant in Brazil, compared with the tax load that would occur if such the investment were made in other countries, specifically, the USA, Canada and Chile. The study has been developed within the context of recognition that certain events which provoke effects upon the level of competitiveness of companies are beyond their action range. Among such events, the tax load, an integral element of government macroeconomic policies, has been considered in this study. The multiple case study method was used to measure the tax cost of a planned investment, contemplating the effective legislation in each of the examined countries. Results of the study allow concluding that, among the four countries under analysis, Brazil presents the largest tax cost, significantly greater than the other countries, which offer fiscal incentives, including a negative tax load. Among the remaining three countries, the company competitiveness has been favoured according to the following order: by Chile, the USA and Canada. Keywords: Capital goods. Tax cost. Competitiveness.The companies have always acted in order to maintain the best levels of productivity and the biggest competitive advantages with respect to market. Nowadays, when knowledge has been considered the fundamental element or resource in economy, it becomes necessary to conserve it, so that one could transfer it to the successors in case those who possess it now were no longer in the company. In this article, a product of a review and analysis of specialized literature, it is sought to present some aspects which shed light on why and how knowledge conservation and transfer (knowledge continuity management) are seen as strategy that enables costs to be reduced in organizations. To achieve this proposal, tentative answers will be given to the following questions: a) How can organizations conserve and transmit operating knowledge to maintain knowledge continuity?, b) Which are organizations’ costs when operating knowledge is created?, c) Why do conservation and transmission of operating knowledge become competitive advantage for organizations?, d) Why can knowledge conservation and transmission be seen as a strategy to reduce costs? Keywords: Knowledge conservation and transfer. Costs of operating knowledge creation. Costs reduction

Social and solidarity economics in India and Brazil

Purpose The purpose of this paper is to present the policies in the field of social and solidarity economics (SSE) in India and in Brazil, to draw a comparison between them and to present their strengths and weaknesses. This proposal is based on the innovative initiative of an ongoing collaboration between India and Brazil in the field of SSE within the South-South Triangular Cooperation framework of the International Labor Organization. Design/methodology/approach The methodological procedures used for the elaboration of this article were: literature review in both countries and field trips to India and Brazil. Findings The study helped us understand the realities of SSE in both countries. The importance of SSE can be observed as a means to deal with poverty and the need to generate income for portions of the population, in spite of the historic, cultural, political, economic and social differences. The Indian experience contributes to the theme of the insertion of women in the mechanisms of generation of work positions and income opportunities, whereas the Brazilian experience contributes to the topic of social cooperativism. Research limitations/implications Despite the contributions of SSE to mitigate poverty and income deficiency, considering a significant share of the poor, particularly in India, the mechanisms for inclusion of this population are limited. A similar situation, however, to a lesser degree can also be observed in Brazil. Practical implications This study is an input for the elaboration of public policies of SSE, including the advantages of its transversality. Social implications Besides, it will also help in the analysis and elaboration of social policies from an integrated and emancipatory view. Originality/value Within the international context, the authors understand that this was the first comparative study on the topic of SSE, undertaken between Brazil and India.

Social metabolism analysis using emergy

After studying ecosystems and biosphere function for decades, Howard T. Odum sketched a methodology for calculating the value of the biophysical resources of nature and also the products of human activity. The methodology of “emergy” or “solar energy previously added” measures the biophysical work embedded in processes that use geological and biological resources and also human labor. According to Odum, the economic value (price) and the biophysical value (work added) generally do not coincide, as the market ignores or does not consider all factors of production. This paper explains the analysis of production-consumption systems using the emergy and discusses its potential utility in sustainable regional planning.

AS PESSOAS NA MENSURAÇÃO DO DESEMPENHO DOS SERVIÇOS LOGÍSTICOS

O objetivo deste artigo e discutir lacunas observadas nos modelos teoricos publicados sobre modelos de mensuracao dos servicos logisticos. O problema desta pesquisa esta concentrado nas dimensoes e atributos utilizados para mensuracao do desempenho dos servicos logisticos e das organizacoes empresariais de uma forma geral. Nao e verificada nos modelos teoricos para avaliacao do desempenho a dimensao Pessoas e seus respectivos atributos. A conducao da pesquisa fez-se em duas etapas: revisao bibliografica e estudos de casos multiplos exploratorios. Duas premissas foram definidas para conducao dos casos estudados: a primeira afirma que as dimensoes Clientes, Fornecedores e Processos estao intensamente presentes na mensuracao de desempenho dos servicos logisticos, tanto nos provedores de servicos logisticos quanto nas organizacoes empresariais de outros segmentos. A segunda afirma que os atributos relativos a dimensao Pessoas sao competencias, produtividade e clima social.

Information Security In S&M Brazilian Companies

The Managing Committee for Internet Use in Brazil has verified a migration of the target of attacks from the larger companies to individuals and small and medium (S&M) sized companies, largely due to a lack of security in relation to Internet access. Most of the S&M companies have a total lack of a culture of security. They tend to have problems with employees accessing Internet sites with inappropriate content matter, as well as the unauthorized on-job utilization of instant communicators. This means that it has become relatively easier and more efficient to attack residential and small business users directly. True digital inclusion must be based on an education consistent with the safe and adequate use of computational resources, not just their availability: this will contemplate both the existing networked companies and entrepreneurial networks. Governmental organs are taking initiatives to facilitate the acquisition of informational products by smaller companies and the population in general, but educational campaigns are also necessary so that such resources will truly bring about an economic and social evolutionThis work deals with these concerns and intends to instigate a reflection about the evolvement of society information processing and its related securities aspects (the motivation of why security is important in such a context) as well as on the negative social impact on S&M companies.

MODELO PARA APOIO A GESTÃO CONSISTENTE DE CUSTOS EM PEQUENAS E MÉDIAS EMPRESAS: APLICAÇÃO NUMA EMPRESA DO SETOR QUÍMICO

One of the most discussed issues in Brazil recently has been the substitution of the Statement of Origins and Applications of Funds for the Statement of Cash Flow. This substitution is included in the project to change Law no 6.404/76, known as the “Law for Public Companies”. Thus it seems necessary to discuss the Statement of Cash Flow, mainly its disclosure method: direct or indirect. The theory indicates that the Direct Method is simpler to understand than the Indirect Method. However, the Indirect Method is considered to be more informative because it reconciles earnings and cash. This paper analyses the opinions of academics, market analysts and accountants, and with the objective of identifying whether one of the disclosure methods is preferred. The results indicate that there is no specific