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Leadership—it is a difficult phenomenon to precisely define, and perhaps even more importantly, it is difficult to identify the effects thereof. In business, it is believed that leadership is important, that it really matters. There have been countless books written on the subject. There have been numerous researchers who have tried to debunk all the myths and rumors, using qualitative, quantitative, and mixed methods research strategies. Over time, leadership theories have changed. Theories that include trait- centered leadership, situational leadership, servant leadership, democratic leadership, Laissez-faire leadership, Theory X, Theory Y, and others have been well documented and researched. Transactional leadership and transformational leadership theories are fairly new concepts on the leadership landscape. Both have provided revolutionary ideas into the way leadership is viewed today. Industrial distribution is an integral component to the manufacturing industry. For many companies, in many different market segments, industrial distributors provide a channel to the market for their products. Therefore, the health and success of industrial distribution companies are critical for the overall strength of the U.S. economy. There has been little research conducted on the effect of leadership at industrial distributors, specifically at the branch level. So, does leadership really matter? This research attempts to quantitatively examine the benefits, or effects of, transformational and transactional leadership style on the success of industrial distributors, at the branch level. Using the Multilevel Leadership Questionnarie (MLQ), leadership data were gathered from both leaders and followers at the branch level of industrial distributors engaged in the sale of construction-related goods and services. Moderated multiple regression techniques were used to analyze the data collected on independent variables (transformational and transactional leadership), moderating variables (age, duration, education, and experience), and the dependent variables (sales and margin). The results of the analysis indicate that transformational leadership style has a statistically significant, positive relationship to year-over-year sales and margin.

La empresa en estudio dedicada a la distribución de productos de limpieza ha presentado elevados costos operativos provenientes de una gestión desorganizada en los procesos de compras e inventarios. Este es un problema que acontece a muchas empresas del sector retail ya que, no poseen herramientas o controles que le permitan evaluar su desarrollo en tales procesos. Para resolver este problema, se propone una gestión de compras y abastecimiento basado en herramientas que implican el desarrollo de pronosticación de demanda con el fin de poder evaluar la tendencia y fluctuación de la demanda, para que la empresa esté preparada ante cualquier cambio. Por otra parte, una clasificación ABC de productos para poder tener en cuenta aquellos productos que tienen una mayor rotación. Además, el desarrollo de lotes económicos, stocks de seguridad y puntos de reposición para el seguimiento de los inventarios existentes en el almacén. Por último, un control adecuado de la gestión mediante procedimientos, políticas y formatos que permitirán una estandarización y un flujo correcto de dichos procesos. Todo ello, con el fin de poder contribuir a la reducción de los costos operativos y aumentar la utilidad de la de la empresa. / The Company under study dedicated to the distribution of cleaning products has presented high operating costs resulting from a disorganized management in the processes of purchases and supply. This is a problem that happens to many companies in the retail sector because, it does not have tools or controls that allow it to evaluate its development in such processes. To solve this problem, a management of purchases and inventories is proposed based on tools that involve the development of demand forecasting in order to be able to evaluate the trend and fluctuation of the demand, so that the company is prepared for any change. On the other hand, an ABC classification of products to be able to consider those products that have a higher turnover. In addition, the development of economic lots, safety stocks and replenishment points to track inventories in the warehouse. Finally, an adequate control of the management by means of procedures, policies and formats that will allow a standardization and a correct flow of said processes. All this, to contribute to the reduction of operating costs and increase the utility of the company. / Trabajo de Suficiencia Profesional

Made available in DSpace on 2016-08-18T17:23:43Z (GMT). No. of bitstreams: 1 Dissertacao de Nierbeth.pdf: 3695988 bytes, checksum: 31fb8a2da31b87bfb2a6f03dc1a92b3b (MD5) Previous issue date: 2014-05-16 / Distributed Microgeneration has increased its stake in electric participation in various countries of the world, mainly due to government incentives for using renewable energy sources with direct impact on reducing environment damage associated with the production of electricity and for being an opportunity to diversify the sources of electricity generation. After the regulation of the subject by the National Electricity Regulator, there is the expectation of the widespread use of distributed microgeneration in CEMAR electrical grids. This research proposes to identify the main impacts of distributed microgeneration to CEMAR electrical grids and its prospects in order to guide the Direction of distribution company on its way of working in this area. The research is guided in the general study of the subject, the current legislation, applicable regulations and the main sources of energy used in the generation and especially the impacts of the widespread use of this technology in CEMAR electrical grids. The need to prepare the company for this new form of grid operation in the presence of distributed microgeneration.is very important. / A Microgeração Distribuída tem aumentado a sua participação na matriz elétrica de diversos países do mundo principalmente devido a incentivos governamentais por utilizar fontes renováveis de energia com impacto direto na diminuição dos danos ambientais associados à produção de energia elétrica e por ser uma oportunidade de diversificar as fontes de geração de energia elétrica. Após a regulamentação do assunto pelo órgão regulador de energia elétrica nacional, há a expectativa da disseminação do uso da microgeração distribuída nas redes elétrica da CEMAR. Esta pesquisa propõe a identificação dos principais impactos da microgeração distribuída para as redes elétricas da CEMAR e suas perspectivas de forma a nortear a diretoria de distribuição da empresa sobre a sua forma de atuação neste tema. A pesquisa orienta-se no estudo geral sobre o tema, a legislação vigente, as normas aplicáveis e as principais fontes de energia utilizadas na geração e principalmente nos impactos do amplo uso desta tecnologia nas redes elétricas da CEMAR. Observou-se a necessidade de prepararmos a empresa para esta nova forma de operação das redes com a presença da microgeração distribuída.

Due to the tough competitions that exist today, most pharmaceutical distribution companies are in a continuous effort to increase their profits and reduce their costs. Actually, both shortage and surplus of goods can lead to loss of income for these companies. One of the problems in pharmaceutical distribution organizations which deal with public health and pharmaceutical products is how to control inventory levels by means of accurate sales prediction in order to prevent costs of excessive inventory also prevent losing their customers because of drug shortage. Accurate sales prediction is certainly a valuable management tool to meet the mentioned goals since this leads to improved customer service, also, reduced lost sales and costs. However, most pharmaceutical distribution companies in Iran are still using heuristic or traditional statistical techniques to make sales prediction for their products. Thus, the purpose of this research is to apply an innovative and reliable sales prediction method for pharmaceutical distribution companies.To make sales prediction for a pharmaceutical distribution company, we needed to have past sales records of each drug. Accordingly, we gathered sales data of three years from Pakhsh Hejrat Co. which is one of the leading pharmaceutical distributors in Iran. We chose neural networks as our basic tools for sales prediction since most traditional methods like ARIMA are incapable of modeling nonlinearities that exist in most real data; also, they need forecaster’s supervision for the parameter estimation phase. In fact, neural networks are versatile tools for sale prediction since estimation with neural networks can be automatized, and they have proved very effective in order to make prediction by handling non-linear input and output variables Due to the fact that we did not have enough past sales records of drug items, we came up to a new idea of grouping drugs to find group members and make use of co-members’ sales data for each other. Thus, we did a comprehensive network based analysis in order to find clique-sets and group members. Afterwards, we built sales forecasting models with three different approaches: a) ARIMA methodology for time series forecasting, b) Hybrid neural network approach for time series forecasting by means of each drug’s past recodes, and c) Hybrid neural network approach for time series forecasting by means of each drug’s past records and its group members’ past records. Our evaluations and results indicated that our new methodology (number 3 above) was the best methodology, and the weakest one was ARIMA model. / <p>Validerat; 20130304 (marikav)</p>

La investigación tuvo como objetivo mejorar la gestión de inventarios para reducir las pérdidas económicas de una empresa distribuidora de alimentos de consumo masivo; asimismo, la metodología presentó un enfoque cuantitativo, fue de tipo aplicada, nivel explicativo y diseño no experimental. Por otro lado, los resultados del primer objetivo mostraron un nivel de servicio de 87,42%; además de un nivel de ruptura de stock correspondiente al 12,58% y unas pérdidas económicas que ascendían a un valor de S/1 615 075,89. En cuanto al segundo objetivo, para el desarrollo de la propuesta de mejora se plantearon tres mecanismos que podrían dar solución al problema de estudio tales como, el planteamiento de procedimientos de trabajo para los procesos de almacenamiento y abastecimiento, el desarrollo de un modelo EOQ y un plan de capacitaciones; para ello, se emplearon técnicas tales como la clasificación ABC y proyecciones de la demanda mediante el método de Winters; con ello, se obtuvo que la implementación de la propuesta reduciría en un 31.3% las pérdidas económicas de la empresa. Finalmente, para el tercer objetivo se realizó el análisis económico de la propuesta, mediante el cual se pudo concluir que la propuesta es económicamente viable y a su vez, resulta rentable; generando un total de S/168 127,29 en beneficios económicos, un VAN de S/132,040.60, un TIR de 48,2% y una relación costo beneficio de 1,43 soles por cada sol invertido. / The objective of the research is to improve inventory management to reduce the economic losses of a mass consumption food distribution company; likewise, the methodology presented a quantitative approach, it was of an applied type, explanatory level and non-experimental design. On the other hand, the results of the first objective showed a service level of 87.42%; in addition to a stock-out level corresponding to 12.58% and economic losses that amounted to a value of S/1,615,075.89. Regarding the second objective, for the development of the improvement proposal, three mechanisms were proposed that could provide a solution to the study problem, such as, the approach of work procedures for the storage and supply processes, the development of an EOQ model and a training plan; For this, techniques such as the ABC classification and demand projections through the Winters method were used; With this, it was obtained that the implementation of the proposal would reduce the economic losses of the company by 31.3%. Finally, for the third objective, the economic analysis of the proposal was carried out, through which it was possible to conclude that the proposal is economically viable and, in turn, is profitable; generating a total of S/168,127.29 in economic benefits, a NPV of S/132,040.60, an IRR of 48.2% and a cost-benefit ratio of 1.43 soles for each sol invested.

Este trabalho analisa a potencialidade da contabilidade na identificação do equilíbrio econômico-financeiro dos contratos de concessão de distribuição do setor elétrico brasileiro. São apresentadas as abordagens da contabilidade regulatória do setor em questão, o novo ambiente contábil societário estabelecido pela lei 11.638/2007 e a Medida Provisória 449/2008, que altera a legislação societária vigente, a fim de fornecer elementos teóricos para discussão do papel da contabilidade na regulação econômica. Especial ênfase é dada aos subsídios contábeis na determinação e manutenção do equilíbrio econômico-financeiro dos contratos de concessão do serviço de distribuição de energia elétrica no Brasil, para identificar como estes podem conter restrições à adoção de um novo modelo de contabilidade. A análise procura investigar a contabilidade regulatória como instrumento de regulação econômica do setor de distribuição de energia elétrica para entender sua contribuição na identificação do equilíbrio econômico-financeiro estabelecido pelo marco regulatório do setor elétrico nacional, haja vista a mudança estabelecida pela Lei 11.638/2007. Para tanto, a metodologia utilizada é uma pesquisa analítica e comparativa através da simulação de um contrato de concessão de acordo com o modelo contábil atual e o novo modelo com a aplicação das interpretações internacionais de contabilidade. Conclui-se que o modelo elaborado de acordo com as normas internacionais de contabilidade proporciona melhor identificação do equilíbrio econômico e financeiro estabelecido nos contratos de concessão. / This work analyzes the accounting potentiality in the identification of the economic and financial equilibrium of the distribution concession contracts of Brazilian electrical sector. The regulatory accounting approaches of the mentioned sector are presented, the new business accounting environment established by law 11.638/2007 and the law 449/2008, which alters the effective partnership law, in order to provide theoretical elements to discuss the role of accounting in economic regulation. Especial emphasis is given to account subsidies when determining and maintaining the economic and financial equilibrium of concession contracts for electricity distribution service in Brazil, to identify how they may be restrictive to the adoption of a new accounting standard. The analysis tries to investigate the regulatory accounting as an economic regulation tool of the electricity distribution sector to understand the identification of the economic and financial equilibrium established by the regulatory mark of national electricity sector, have seen the change of the law 11.638/2007. Therefore, the methodology used is analytical and comparative research through simulation of a concession contract according to the effective accounting model and the new model applying accounting international standards. It was concluded that the model elaborated according to international accounting standards provides better identification of economic and financial equilibrium established in concession contracts.

Submitted by Maicon Juliano Schmidt (maicons) on 2015-04-27T17:10:28Z No. of bitstreams: 1 Cristiano Rempel.pdf: 802687 bytes, checksum: 0da97154db93c5073c586acabccf6507 (MD5) / Made available in DSpace on 2015-04-27T17:10:28Z (GMT). No. of bitstreams: 1 Cristiano Rempel.pdf: 802687 bytes, checksum: 0da97154db93c5073c586acabccf6507 (MD5) Previous issue date: 2014-01-14 / Nenhuma / Essa dissertação tem como objetivo principal analisar a eficiência técnica relativa de empresas brasileiras distribuidoras de energia elétrica. A busca por eficiência tem sido uma constante em muitos setores e tem crescido em vista do maior grau de competição e das pressões sociais por melhor aproveitamento de recursos. Entre estes, o setor de energia elétrica tem sido demandado a oferecer crescente desempenho que possa apoiar o ciclo de desenvolvimento econômico do país. A técnica de pesquisa utilizada é o levantamento ou survey, classifica-se como descritivo, com abordagem quantitativa, realizado com base em dados de 2012. Utilizando a metodologia de Análise Envoltória de Dados (DEA) foi possível mensurar a eficiência técnica relativa das empresas selecionadas, identificar os determinantes da eficiência dessas unidades, definir as unidades benchmarks, bem como os percentuais de melhorias. A partir da aplicação DEA e com base no rol de variáveis selecionadas, identificou-se que são eficientes tecnicamente sete empresas dentre as 18 concessionárias de distribuição de energia elétrica brasileiras da amostra, sendo elas: CPFL-PI, CEMAR, ELETROPAULO, COELCE, RGE, COSERN e CPFL-PA. A empresa RGE é o melhor benchmark para as empresas ineficientes, detentora de diferentes prêmios de qualidade e gestão do setor. Por fim, o que contribuiu para os escores de eficiência das empresas foi a variável Potência Instalada, tendo como melhorias potenciais para as empresas ineficientes principalmente as variáveis Extensão da Rede, Número de Empregados e o Tempo Médio de Atendimento. / This dissertation has as main objective to analyze the relative technical efficiency of Brazilian electricity distribution companies. The quest of efficiency has been constant in many sectors and has grown due to the greater degree of competition and social pressures for better utilization of resources. Among these, the electricity sector has been prosecuted to offer increased performance that can support the cycle of economic development of the country. The technique used is the survey, ranks as descriptive, quantitative approach carried out based on 2012 data. Using the methodology of Data Envelopment Analysis (DEA) was possible to measure the relative efficiency of the selected companies, to identify the determinants of the efficiency of these units, set the benchmark units and the percentage of improvement. From the DEA application and based on the list of selected variables, there were identified seven technically efficient companies, among 18 dealers of Brazilian electricity distribution in the sample, namely: CPFL-PI, CEMAR, ELETROPAULO, COELCE, RGE, COSERN and CPFL-PA The company RGE is the best benchmark for inefficient firms, holder of different awards of quality and management of the sector. Finally, contributing to the efficiency scores of companies was the variable Installed Capacity, with the potential improvements for inefficient firms mainly consisting of variables Network Extension, Number of Employees and Average Time of Service.

Este trabalho analisa a potencialidade da contabilidade na identificação do equilíbrio econômico-financeiro dos contratos de concessão de distribuição do setor elétrico brasileiro. São apresentadas as abordagens da contabilidade regulatória do setor em questão, o novo ambiente contábil societário estabelecido pela lei 11.638/2007 e a Medida Provisória 449/2008, que altera a legislação societária vigente, a fim de fornecer elementos teóricos para discussão do papel da contabilidade na regulação econômica. Especial ênfase é dada aos subsídios contábeis na determinação e manutenção do equilíbrio econômico-financeiro dos contratos de concessão do serviço de distribuição de energia elétrica no Brasil, para identificar como estes podem conter restrições à adoção de um novo modelo de contabilidade. A análise procura investigar a contabilidade regulatória como instrumento de regulação econômica do setor de distribuição de energia elétrica para entender sua contribuição na identificação do equilíbrio econômico-financeiro estabelecido pelo marco regulatório do setor elétrico nacional, haja vista a mudança estabelecida pela Lei 11.638/2007. Para tanto, a metodologia utilizada é uma pesquisa analítica e comparativa através da simulação de um contrato de concessão de acordo com o modelo contábil atual e o novo modelo com a aplicação das interpretações internacionais de contabilidade. Conclui-se que o modelo elaborado de acordo com as normas internacionais de contabilidade proporciona melhor identificação do equilíbrio econômico e financeiro estabelecido nos contratos de concessão. / This work analyzes the accounting potentiality in the identification of the economic and financial equilibrium of the distribution concession contracts of Brazilian electrical sector. The regulatory accounting approaches of the mentioned sector are presented, the new business accounting environment established by law 11.638/2007 and the law 449/2008, which alters the effective partnership law, in order to provide theoretical elements to discuss the role of accounting in economic regulation. Especial emphasis is given to account subsidies when determining and maintaining the economic and financial equilibrium of concession contracts for electricity distribution service in Brazil, to identify how they may be restrictive to the adoption of a new accounting standard. The analysis tries to investigate the regulatory accounting as an economic regulation tool of the electricity distribution sector to understand the identification of the economic and financial equilibrium established by the regulatory mark of national electricity sector, have seen the change of the law 11.638/2007. Therefore, the methodology used is analytical and comparative research through simulation of a concession contract according to the effective accounting model and the new model applying accounting international standards. It was concluded that the model elaborated according to international accounting standards provides better identification of economic and financial equilibrium established in concession contracts.

[pt] No Brasil, as distribuidoras (DisCos) devem suprir seu crescimento de carga por meio de contratos comercializados em leilões centralizados de Energia Nova, nos quais são leiloados contratos com entrega 4 anos a frente. No entanto, projetar a demanda de energia para vários anos à frente é muito desafiador, pois o consumo de energia é muito dependente da taxa de crescimento da economia, da possibilidade de surgimento de uma nova solução/tecnologia (geração solar distribuída) e da migração de consumidores cativos para o mercado livre. Embora as distribuidoras possam repassar os custos do excedente contratual de até 5 por cento nas tarifas de energia, esse limite tem se mostrado insuficiente desde que a última crise econômica no Brasil (2015) derrubou as expectativas de crescimento do consumo, deixando as distribuidoras com um superavit de contrato enorme. Essa situação tornou-se um problema para as distribuidoras, uma vez que esses contratos são liquidados no mercado spot, expondo-as ao preço spot, variável demasiadamente volátil no Brasil, e comprometendo assim a os seus fluxos de caixa. Neste contexto, criou-se o Mecanismo de Venda de Excedentes - MVE, um importante instrumento regulatório para gerenciamento do portfólio das distribuidoras. Por meio deste mecanismo as distribuidoras são capazes de vender, em um leilão centralizado, seus excedentes contratuais, reduzindo assim sua exposição ao mercado spot. Assim, este trabalho tem como objetivo propor uma metodologia para otimizar a estratégia das distribuidoras nos processamentos de MVE utilizando o conceito de Decisão sob Incerteza. Em outras palavras, o modelo indicará uma estratégia de venda de contratos no MVE, considerando o perfil de aversão ao risco do agente, avaliando os diferentes custos de oportunidade existentes neste processo de tomada de decisão. / [en] In Brazil, distribution companies (DisCos) must supply their expected load growth with contract purchases in centralized New Energy Auctions, in which commercial operation date – COD of generation projects being sold is (at least) 4 years ahead. Projecting energy demand for several years ahead is very challenging as energy consumption is very dependent on economy growth rate, the possibility of a surge of a new solution/technology (solar distributed generation) and the migration of captive consumers to the free market, to name a few. Even though distribution companies are allowed to pass through the costs of contract surplus of up to 5 percent in energy tariffs, this threshold was shown insufficient when the latest economic crisis in Brazil (2015) has knocked over consumption growth expectations, leaving distribution companies with huge contract surplus. This situation became a problem for the distribution companies since these contracts must be settled in the spot market, exposing them to the spot price, which is very volatile, and compromising their cash flow. In this context, the Mecanismo de Venda de Excedentes - MVE was created, an essential regulatory instrument to help distribution companies manage their energy portfolio. Through this mechanism, DisCos can sell in a centralized auction their contracts surplus, reducing their position in the spot market. This work aims to propose a methodology to optimize the distribution companies strategy in the MVE auctions using the theory of the Decision under Uncertainty. In other words, the model will indicate a strategy to sell contracts in the MVE, considering the agent s risk aversion profile, evaluating all the opportunity costs involving in this decision-making.