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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
741

La souveraineté alimentaire dans une perspective de sécurité alimentaire durable : illusion ou réalité ? : le cas de la filière riz dans la commune de Malanville au Nord-Est du Bénin / Is the perspective of food safety through its sovereignty illusory? : examination of rice culture in the region of Malanville – Benin north

Kinhou, Viwagbo 31 January 2019 (has links)
Le riz est devenu une denrée de grande consommation au Bénin et les études prospectives le présentent comme la céréale qui sera la plus consommée en Afrique de l’Ouest dans les prochaines décennies. Malgré le potentiel rizicole dont dispose le Bénin et les stratégies nationales de promotion du riz, l’offre domestique est faible par rapport aux ambitions affichées par ce pays de parvenir à la souveraineté alimentaire. Cette thèse vise à analyser les mesures de politiques de souveraineté alimentaire en matière de riz dans une perspective de sécurité alimentaire durable. Des enquêtes exploratoires et approfondies ont été réalisées auprès des riziculteurs. Des données quantitatives et qualitatives ont été collectées à l’aide de questionnaires et guides d’entretien. Les résultats de cette recherche montrent que le riz local dispose d’un avantage comparatif par rapport au riz importé. Cependant, des efforts doivent être faits pour réduire les coûts de production afin de rendre le riz malanvillois plus compétitif. Le niveau d’instruction, l’accès au crédit, l’expérience en riziculture et le statut social du producteur peuvent contribuer à améliorer le taux d’adoption des technologies et augmenter la productivité. Une politique rizicole combinant simultanément une politique de soutien du prix, de subvention d’engrais spécifiques au riz, de culture attelée et agricole climato-intelligente augmenterait la production et permettrait de parvenir à la souveraineté alimentaire. / Rice has become a primary consumed product in Benin. Studies have revealed it will become the most consumed cereal in west Africa within the next decades. Despite the resources Benin possesses favouring rice culture and the government measures to promote it, the household supply remains unsatisfactory when compared to the objective set by the country to reach food sovereignty. The present essay analyses the government policies in order to reach a sustainable food sovereignty through rice culture. In depth, exploratory surveys have been conducted among the rice farmers. Qualitative and quantitative data was collected through structured questionnaires and guided interviews revealing the comparative advantage local rice has over imported one. Efforts have yet to be made in order for Malanville rice famers to reduce their production costs and become more competitive. Education level, access to loans, rice farmers experience as well as their social status are the key factors influencing the implementation of new technologies allowing an increase of productivity. Rice production and food sovereignty should be attained by implementing simultaneously income support policies, funded fertilizers, climate-smart culture and ploughing by oxen.
742

Desenvolvimento de parques tecnológicos para fortalecimento da competitividade industrial em setores com adoção de política de conteúdo local

Monteiro, Luiz Otavio de Luca 27 July 2017 (has links)
Submitted by Secretaria Pós de Produção (tpp@vm.uff.br) on 2017-07-27T20:18:45Z No. of bitstreams: 1 M2014 - LUIZ OTAVIO DE LUCA MONTEIRO.pdf: 11595202 bytes, checksum: e16cb581530b32169591d230c114e1a4 (MD5) / Made available in DSpace on 2017-07-27T20:18:45Z (GMT). No. of bitstreams: 1 M2014 - LUIZ OTAVIO DE LUCA MONTEIRO.pdf: 11595202 bytes, checksum: e16cb581530b32169591d230c114e1a4 (MD5) / Este trabalho visa avaliar a atratividade para participação e a percepção dos agentes envolvidos no fomento e operação do Parque Tecnológico do Rio, dedicados a práticas de inovação e Pesquisa & Desenvolvimento (P&D) que suportem o setor de petróleo e gás no Brasil. Aliados a adoção da política industrial de Conteúdo Local para este setor, o objetivo conjunto destas iniciativas é alavancar a rotina de P&D na indústria nacional, tornando-a robusta e com níveis de competitividade para atuar em outros mercados globais, para suprir as demandas nacionais e externas, sendo autossuficiente quando a política industrial de Conteúdo Local deixar de ser mandatória. Os participantes foram agrupados em diferentes blocos de respondentes, de acordo com as características de atuação, e por intermédio de um questionário busca-se identificar os aspectos possíveis de melhoria. As análises realizadas, baseadas na técnica de Teoria do Incidente Crítico, estabelecem abordagem com opiniões de todos os agentes e também avaliações desassociadas para gerar perfil de cada grupo em estudo. O capítulo 1 introduz o tema, descreve aspectos fundamentais para a formulação do problema e elenca os objetivos principais do estudo. O capítulo 2 descreve a revisão ibliográfica que embasou o estudo. O capítulo 3 aponta a metodologia utilizada, a estratégia de pesquisa, a coleta e o tratamento dos dados. O capítulo 4 detalha o estudo de caso e explicita os resultados da pesquisa. O capítulo 5 apresenta a conclusão e as recomendações do trabalho. / This work aims to evaluate the attractiveness for participating and perceptions of the actors involved in the promotion and operation of the Rio Technology Park, dedicated to innovation and Research & Development (R & D) to support the oil and gas sector in Brazil. With adoption of Local Content industrial policy for this sector, all initiatives aim is to leverage the R & D in the domestic industry culture of work, making it robust and competitive to act in other global markets, supplying the domestic and external demands being self-sufficient when the industrial policy of the Local Content no longer is mandatory. The participants were grouped into different blocks according to their role in this project, and a questionnaire was sent to these participants to identify improvement in the Technology Park´s operation and management. The analysis based on the Critical Incident Technique establishes a consolidated view with opinions of all agents and also generate a disassociated view from each block of participant, based on their role. Chapter 1 introduces the subject, describes fundamental aspects for the formulation of the problem and lists the main objectives of the study. Chapter 2 is about the bibliographies that based the study. Chapter shows the applied methodology, the survey strategy and the data collection and treatment. Chapter 4 details the case study and explicit search results. Chapter 5 presents the conclusion and recommendations of the work.
743

Konkurenceschopnost průmyslu ČR v EU / Competitiveness of Czech industry in EU

Kratochvíl, Jakub January 2011 (has links)
Czech Republic has been always traditional industrial country and the importance of its industry will not diminish, even in spite of the growing share of services on GDP. The goal of this thesis is therefore to analyze strong and weak points of Czech manufacturing and its particular sectors. Measuring various indicators of macroeconomic competitiveness, the results for the Czech Republic have revealed relatively low labour costs, at least in comparison with the EU average, but this comparative advantage can be depleted over time. The challenge for the Czech manufacturing is thus to pass over to upper levels of production with higher margins and higher value added. The thesis is also dealing with different points of view on the topic of industrial policy and the role of government in this policy. The thesis introduces two strategical documents as well, Europe 2020 strategy published by the European Commission and Back on Top strategy published by Czech Ministry of Industry and Trade.
744

Vliv podpory malých a středních podniků na konkurenceschopnost regionů ČR / Impact of support for small and medium enterprises on competitiveness of czech regions

Toman, Vladimír January 2011 (has links)
The diploma thesis is focused on evaluating the impact of programs supporting small and medium enterprises on the competitiveness of czech regions. The first part defines small and medium enterprises and their importance. The second section focuses on describing the various forms of supports for small and medium enterprises. The third part is divided into the three chapters. The first part deals with the specificities of the czech regions. The second chapter analyzes the effectiveness and real impact of the two major programs for supporting entrepreneurship. There are used three different analyzes: analysis of the efficiency of allocation, convergence analysis and correlation analysis of transferred resources and competitiveness factors. The conclusion of this section is accompanied by recommendations for regional policy.
745

Analýza vztahu vzdělání a ekonomického růstu se zaměřením na terciární školství / Analysis of the relationship of education and economic growth with the focus on tertiary education

Pantovič, Nikola January 2010 (has links)
The thesis verifies the relationship between education and economic growth using economic theory and current data about education in the Czech Republic. After verifying this relationship the current state and the form of Czech education are analyzed. Demonstration of declining results of Czech primary and secondary education with the usage of international comparative investigations follows together with the detection of the absence of similar data in tertiary education. These findings direct the main goal of the thesis to ascertain the causes of the declining results of primary and secondary schools and their impact on the quality of higher education. Subsequent analysis of the Czech tertiary education identifies the strengths and weaknesses of the higher education system and also positive and negative trends in this area during the last decade. Final identification of the causes determining the current level and quality of tertiary education leads to the submission of recommendations to improve the quality and increase the competitiveness of Czech universities in international comparisons. Providing top quality education is one of the decisive factors influencing the competitiveness and future economic growth of the country.
746

Dealing with potential break up of Economic and Monetary Union / Dealing with potential break up of Economic and Monetary Union

Shpitontsev, Leonid January 2011 (has links)
The main principle of the thesis is to address issues concerning structural problems of Economic and Monetary Union (EMU) and assess economical impact of its potential break up. This in turn implies the need to discuss certain issues. Firstly, since the EMU is based on the concept of Optimal Currency Area (OCA); I start my research with the test whether EMU in its current structure fits the definition of OCA. Secondly, I provide the extensive study on the reasons of current crisis in order to understand the root causes. Thirdly, I assess the potential implications of different ways out of the current sovereign debt crisis.
747

Expansão de fronteiras e intensificação da pecuária / Expansion of frontier and beef cattle intensification

Borba, Andrezza Oliveira Silva 15 April 2011 (has links)
Submitted by Erika Demachki (erikademachki@gmail.com) on 2015-02-13T17:17:10Z No. of bitstreams: 2 Dissertação - Andrezza Oliveira Silva Borba - 2011.pdf: 1947110 bytes, checksum: a6ab033c478788d44b76eefbebe748c4 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Approved for entry into archive by Erika Demachki (erikademachki@gmail.com) on 2015-02-13T17:17:45Z (GMT) No. of bitstreams: 2 Dissertação - Andrezza Oliveira Silva Borba - 2011.pdf: 1947110 bytes, checksum: a6ab033c478788d44b76eefbebe748c4 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2015-02-13T17:17:45Z (GMT). No. of bitstreams: 2 Dissertação - Andrezza Oliveira Silva Borba - 2011.pdf: 1947110 bytes, checksum: a6ab033c478788d44b76eefbebe748c4 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2011-04-15 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / The present thesis had as objective to carry out an analysis about the intensification of Brazilian cattle in the central region of Brazil, more specifically in the States of Minas Gerais, Goiás, Tocantins, Mato Grosso and Pará. The element that calls the attention is that the cattle is one of the main factors that had contributed for the expansion of frontier in the country. In this context, it is observed that the cattle, following dynamics of agriculture, also it passed for important changes amongst which detach the adoption of techniques that allow to increase the productivity and profitability of the beef cattle, as the confinement. But, regarding the advantages of the available technologies one notices that only a few farmers use these techniques to increase their productivity. Moreover national cattle , although it is important for the agribusiness and to be in world-wide prominence, faces some problems. Therefore the productive chain of the meat is losing market in the international trade due to issues like lack of sanitary adequacy, environmental and social certification of the meat, amongst others. / A presente dissertação tem como objetivo fazer uma análise a respeito da expansão da intensificação da pecuária brasileira na região central do Brasil, mais especificamente nos estados de Minas Gerais, Goiás, Tocantins, Mato Grosso e Pará. O elemento que chama a atenção é que a pecuária é um dos principais fatores que contribuíram para a expansão de fronteiras no país. Neste contexto, observa-se que a pecuária de corte, acompanhando a dinâmica da agricultura, também passou por mudanças importantes dentre as quais se destaca a adoção de técnicas que permitem aumentar a produtividade e rentabilidade da atividade, como o confinamento. Mas, a despeito das vantagens das tecnologias disponíveis nota-se que são poucos os pecuaristas que utilizam dessas técnicas para aumentar a sua produtividade. Além disso, a pecuária nacional, apesar de sua importância para o agronegócio e de ser destaque mundial, enfrenta alguns problemas, pois a cadeia produtiva da carne está perdendo mercado no comércio internacional devido à falta de adequação sanitária, certificação da carne, questões ambientais e sociais, dentre outros.
748

Aprendizagem cooperativa como possibilidade de superaÃÃo das dificuldades no aprendizado da quÃmica: o olhar dos educandos no ensino mÃdio / Cooperative learning as of the possibility of overcoming difficulties in learning chemistry: the look of middle school students

Samuel Pedro Dantas Marques 22 August 2013 (has links)
FundaÃÃo de Amparo à Pesquisa do Estado do Cearà / A Aprendizagem Cooperativa â AC â à uma metodologia de ensino que propÃe o trabalho em cooperaÃÃo e a participaÃÃo ativa dos educandos com base no estudo em grupos heterogÃneos e interdependentes, de maneira a possibilitar a interaÃÃo e a corresponsabilizaÃÃo dos educandos, promovendo nÃo apenas a apreensÃo cognitiva, mas tambÃm o desenvolvimento das habilidades sociais. O presente trabalho tem como objetivos analisar as possibilidades de aplicaÃÃo da AC no ensino da fÃsico-quÃmica, mais especificamente, no estudo das soluÃÃes, integrada ao desenvolvimento das relaÃÃes interpessoais; identificar aspectos relativos ao rendimento escolar dos estudantes e desenvolver instrumentos pedagÃgicos contendo os elementos fundamentais dessa abordagem. O percurso metodolÃgico incluiu oficinas de sensibilizaÃÃo e histÃrias de vida, aplicaÃÃo de tÃcnicas distintas de AC, tendo como conteÃdos os assuntos pertinentes ao estudo das soluÃÃes. No que diz respeito à avaliaÃÃo cognitiva do aprendizado, aproximadamente 80% dos estudantes obtiveram mÃdia igual ou superior à mÃdia escolar nas avaliaÃÃes individuais realizadas, com destaque para os testes relativos ao mÃtodo dos pares e testes cooperativos com percentuais de 96 e 88%, respectivamente. Verificou-se ainda o crescimento processual do nÃmero de grupos que atingiram o critÃrio de sucesso grupal que, ao inÃcio do percurso, estava entre 40 e 55%, chegando ao final estabilizado entre 80 e 100%. As histÃrias de vida e o processamento de grupo foram considerados por 96% dos estudantes como propiciadores do desenvolvimento de competÃncias relacionais e sociais. A ambiÃncia e a inclusÃo de prÃticas lÃdicas foram referendadas pelos educandos como potencializadoras da criatividade. Dessa forma, a AC aponta como possibilidade metodolÃgica no ensino de QuÃmica, na construÃÃo de relaÃÃes cooperativas, que favorecem o protagonismo estudantil. / Cooperative Learning is a teaching methodology that proposes the cooperative work and active participation of students in the study based on heterogeneous and interdependent groups, in order to make possible the interaction and co-responsibility of the students, promoting not only the cognitive apprehension, but also the development of social skills. This work aims to analyze the possibilities of application of Cooperative Learning in teaching physical chemistry, more specifically, in the study of solutions, integrated development of interpersonal relationships, identify aspects of school performance of students and to develop pedagogical tools containing the elements fundamental to this approach. The methodology included awareness workshops and life stories, applying different techniques of AC having as content issues pertinent to the study of solutions. Regarding the assessment of cognitive learning, approximately 80% of students scored at or above the average middle school in individual evaluations, especially for tests concerning the method of testing and peer cooperative with percentages of 96 and 88 %, respectively. It was further growth in the number of procedural groups that meet the criterion of success that group, at the beginning of the route was between 40 and 55% , reaching the end stabilized between 80 and 100%. The life histories and group processing were considered by 96% of students as providers of development social and relational skills. The ambience and the inclusion of playful practices were approved by the students as a potentiating creativity. Thus, the AC points as methodological possibility in teaching chemistry to build cooperative relationships that look after the student role.
749

Cooperativismo em Goiás: como equalizar competitividade e solidariedade? / Cooperativism in Goias: how to match compettiveness and accountabilit?

Santos, Mauro Pereira dos 08 May 2015 (has links)
Submitted by Erika Demachki (erikademachki@gmail.com) on 2016-08-05T19:01:49Z No. of bitstreams: 2 Dissertação - Mauro Pereira dos Santos - 2015.pdf: 2106089 bytes, checksum: d9f42f224906f0c4a85d91ae7d8c6990 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2016-08-09T11:16:04Z (GMT) No. of bitstreams: 2 Dissertação - Mauro Pereira dos Santos - 2015.pdf: 2106089 bytes, checksum: d9f42f224906f0c4a85d91ae7d8c6990 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-08-09T11:16:04Z (GMT). No. of bitstreams: 2 Dissertação - Mauro Pereira dos Santos - 2015.pdf: 2106089 bytes, checksum: d9f42f224906f0c4a85d91ae7d8c6990 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2015-05-08 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / Cooperatives have become a key tool for socio-economic development of countless people around the world, both in cities and rural areas. In Brazil, much of the agricultural production is sold through cooperatives for local as well as foreign markets. This study aims to understand how cooperatives of family farmers manage to play a dual role of benefiting its membership as well as becoming competitive in the market. Specifically, it seeks to assess the cooperatives’ competitiveness by evaluating the management approaches adopted, the markets accessed and the financial viability. It also aims to assess how family farmers are benefiting from their membership in the cooperatives by evaluating the market accessed, the actual income generated and the strengthening of social relations. Five cooperatives based in the State of Goiás, Brazil, were selected as case studies because their members are mostly family farmers. Interviews were carried out with associated family farmers in order to understand how members benefit from their cooperatives. As a result, the study revealed that cooperatives can foster rural development. The studied cooperatives have different degrees of market integration and management efficiency, but respond in a similar manner to farmers’ demands for markets and social integration. Overall, the survey indicated that cooperatives are an important tool for rural development, although some still lacks improved access to markets as well as management skills. / O cooperativismo tornou-se uma ferramenta necessária para o desenvolvimento no campo econômico e social de inúmeras pessoas pelo mundo, nas cidades e também no meio rural. No Brasil, além do segmento crédito, grande parte da produção agrícola para exportação e do consumo interno passam pelo segmento cooperativo. O presente trabalho buscou compreender como se dá o desenvolvimento do cooperativismo em empreendimentos de agricultura familiar frente ao contexto da competividade e solidariedade numa empresa de dupla função, que busca competir no mercado e contribuir com o desenvolvimento de seus associados. Especificamente, buscamos conhecer a competitividade dos empreendimentos cooperativos, considerando sua gestão, acesso a mercados e viabilidade financeira; e avaliar como os cooperados estão se beneficiando dos empreendimentos no acesso aos mercados, na geração de renda e no fortalecimento das relações sociais. Foram selecionadas cinco cooperativas instaladas no estado de Goiás, pelo fato do seu quadro social ser composto, na sua maioria, por agricultores familiares. Também foram entrevistados os cooperados, buscando entender como essas cooperativas de fato estão beneficiando seu quadro social. Como resultados, o trabalho revelou que as cooperativas representam uma alternativa de desenvolvimento rural; as cooperativas analisadas tiveram diferentes graus de inserção comercial e de eficiência na gestão, mas responderam de forma similar às necessidades dos agricultores cooperados como alternativa de mercado e espaço de fortalecimento das relações sociais. De forma geral, a pesquisa apontou que o cooperativismo é um instrumento importante para o desenvolvimento rural, mas ainda carece de melhorias no acesso aos mercados e também na gestão dessas cooperativas.
750

Análise de competitividade dos custos logísticos do modal aéreo: estudo no setor produtor de relógios do PIM

Jesus, Sâmia Regina Picanço de 22 October 2014 (has links)
Submitted by Kamila Costa (kamilavasconceloscosta@gmail.com) on 2015-06-12T21:02:40Z No. of bitstreams: 1 Dissertação-Sâmia R P de Jesus.pdf: 1496109 bytes, checksum: 39f7de05bedc950f76b531552785b161 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-06-15T18:21:52Z (GMT) No. of bitstreams: 1 Dissertação-Sâmia R P de Jesus.pdf: 1496109 bytes, checksum: 39f7de05bedc950f76b531552785b161 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-06-15T18:23:02Z (GMT) No. of bitstreams: 1 Dissertação-Sâmia R P de Jesus.pdf: 1496109 bytes, checksum: 39f7de05bedc950f76b531552785b161 (MD5) / Made available in DSpace on 2015-06-15T18:23:02Z (GMT). No. of bitstreams: 1 Dissertação-Sâmia R P de Jesus.pdf: 1496109 bytes, checksum: 39f7de05bedc950f76b531552785b161 (MD5) Previous issue date: 2014-10-22 / Não Informada / Logistics has become a very important primary activity, assigning a key factor of competitiveness to the logistics costs. The search for a sustainable competitive advantage has become a concern of organizations toward the market actualities. This research assessed the competitiveness related to the costs of logistics processes of the air transportation for the watches industry at the Manaus Industrial Hub - Polo Industrial de Manaus (PIM). This survey was conducted through qualitative, exploratory, documental and sampling (accessibility and convenience) methods, where 80% of the population answered questionnaires, with a confidence interval of 99%. Two questionnaires were used: the first collected data regarding logistics costs of participating companies and the second collected data regarding the perception of the same population regarding the avaliation of competitiveness related to the logistics costs. Logistical factors, identified through the existing relationship between suppliers and customers, were based on the Supply Chain Operations Reference (SCOR) model, through the movements between inputs and outputs of finished goods, identified in logistics processes of transport, handling, storage and clearance, being the calculation done through activity-based costs method (ABC). More than 70% of companies bring their supplies using domestic air transportation. For international supplies, 42% of companies use the sea and air multimodality and 32% use only air transportation. For transportation of finished products in the domestic market, 99.7% of companies use air transportation. The months of October and November were considered as the “high season”. The seasonality of the retail sector directly impacts the purchase of watches, mainly on special celebrations as the Mother's Day, Valentine's Day and Christmas. Regarding costs, the shipping cost is the most important one, accounting for more than 85% of the total cost, followed by 6.7% at warehouse processes, 4.8% for local transportation and 2.4% of customs clearance. Thus the total logistics costs in “high season” is R$ 6.1 million, which represents 7.7% of revenues in the sector. Conclude that logistics costs in 2013 affected the competitiveness of these companies, because in the most part of the respondents opinion, watches companies located at PIM has no competitive logistics costs, considering the reality of each company, the economic scenario at PIM and national and international economic scenario as well. The reduction of logistics costs, reduction of tax burden, mainly related to the cost of personnel could help to the reduction of this indicator. Another factor that would help to the reduction of logistics costs in air transportation would be the investments in infrastructure, with bigger volume of funds invested and more quality as well. As a practical contribution, it is proposed that the model might be used as a tool for assessing logistics costs of companies. The research can be justified as per interest of the academic community, in order to develop methods for verification and management of logistics costs related to the evaluation of the competitiveness of companies. / A logística tornou-se uma atividade primária de grande importância, atribuindo aos custos logísticos o fator chave de competitividade. A busca da vantagem competitiva sustentável tem se tornado uma preocupação das organizações perante as realidades do mercado. Esta pesquisa avaliou a competitividade em relação aos custos dos processos logísticos do modal aéreo para o setor produtor de relógios do Polo Industrial de Manaus (PIM). A pesquisa foi realizada por meio dos métodos qualitativos, exploratórios, documental e amostrais por acessibilidade e conveniência, onde 80% da população respondeu o questionário, com intervalo de confiança de 99%. Foram aplicados dois questionários, sendo que o primeiro consistiu na coleta de dados sobre os custos logísticos das empresas participantes e o segundo na coleta da percepção dos respondentes quanto a avaliação da competitividade em relação aos custos logísticos. Os fatores logísticos identificados por meio da relação existente entre fornecedores e clientes foram fundamentados no modelo de referência Modelo de Referência para Operações na Cadeia de Suprimentos (SCOR), através das movimentações de entradas e saídas de produtos acabados, identificados nos processos logísticos de transporte, movimentação, armazenagem e desembaraço, sendo o cálculo realizado por meio do método de custeio por atividades. Mais de 70% das empresas transportam os insumos nacionais pelo modal aéreo e nos insumos internacionais, 42% usam a multimodalidade marítimo e aéreo e 32% usam o aéreo. Para o transporte de produtos acabados no mercado nacional, 99,7% das empresas usam o modal aéreo. Os meses de outubro e novembro foram considerados os de maior movimentação. A sazonalidade do varejo impacta diretamente o setor de relógios, principalmente nas datas comemorativas, tais como: dia das mães, dia dos namorados e Natal. O custo de transporte é o mais relevante, correspondendo mais de 85% do custo total, seguido de 6,7% nos processos de armazenagens, 4,8% em movimentação e 2,4% de desembaraços aduaneiros. Assim, os custos logísticos totalizam no mês de maior movimentação R$ 6,1 milhões, representando 7,7% do faturamento do setor. Conclui-se que os custos logísticos de 2013 afetaram a competitividade destas empresas, pois na opinião da maioria dos respondentes, as empresas de relógio do PIM não possuem custos logísticos competitivos, considerando os cenários da própria empresa, do setor no PIM, nacional e internacional. A redução dos custos com logística e a desoneração da carga tributária, vinculada principalmente ao custo de pessoal poderiam contribuir na redução deste indicador. Outro fator que contribuiria para a redução dos custos com logística no modal aéreo seria a realização de investimentos em infraestrutura, com maior volume de recursos aplicados e mais qualidade. Como contribuição prática propõe-se que o modelo seja usado como instrumento de avaliação dos custos logísticos de empresas. A pesquisa pode ser justificada quanto ao interesse da comunidade acadêmica em desenvolver métodos sobre apuração e gestão de custos logísticos relacionados à avaliação da competitividade de empresas.

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