Made available in DSpace on 2015-12-03T18:32:50Z (GMT). No. of bitstreams: 1 Manoel_Antonio_Pontes_de_Oliveira.pdf: 1991437 bytes, checksum: 59f8676086f194d6e839c19dab2ca08b (MD5) Previous issue date: 2002-10-29 / The purpose of this study is to know the stakeholders opinio onthe corporate social responsability, with regard to the aspects of importance and legitimacy of the decisions made by managers from a household product manufacturer established in Sao Paulo. Business ethics is approached, once the managers are supposed to have duties to the stockholders interest. The fieldwork was performed among the employees of a company that is the market leader in Brazil. A theoretical model was developed from the literature review, aiming to orient the research. The model was built on three dimensions: a) stakeholders; b) legitimacy of corporate social activies; c) importance of corporate social activies. Interviews, documentation and direct observation support the case study. The data analysis includes comparison of opinio between the different employee groups. The conclusion is that the employees understand the corporate social reponsability as equally important and legitimate, with small differences encountered among the groups studied. Recommendations are provided in order to help a corporate social responsability program to be implemented. / Este trabalho tem como objetivo investigar a opini??o de "stakeholders" sobre a import??ncia e a legitimidade das a????es sociais praticadas por administradores de uma empresa da ind??stria de produtos de limpeza dom??stica de S??o Paulo. As quest??es ??ticas envolvidas s??o abordadas, uma vez que entende-se que os administradores t??m obriga????es assumidas com os propriet??rios do neg??cio, as quais deveriam nortear primariamente suas a????es. Por outro lado, teorias normativas defendem que as demais partes interessadas tamb??m devem receber aten????o adequada dos gerentes, quando se trata de decis??es que podem afetar os "stakeholders", de um modo geral. Foram escolhidos os empregados de uma empresa l??der de mercado para a realiza????o do trabalho de campo. O estudo da teoria permitiu o desenvolvimento de um modelo te??rico que tem como objetivo principal a orienta????o da pesquisa. O modelo foi constru??do com base em tr??s dimens??es: a) os "stakeholders"; b) a legitimidade das a????es sociais corporativas; c) a import??ncia das a????es sociais corporativas. O trabalho de campo deste estudo de caso consiste em entrevistas com diferentes classes de empregados, realizadas atrav??s de question??rios e complementadas com documenta????o e observa????es diretas. Na an??lise de dados tamb??m s??o comparadas as diferentes vis??es dos diferentes empregados estudados. Os resultados da pesquisa indicam que os empregados da empresa estudada entendem que as a????es sociais corporativas s??o igualmente leg??timas e importantes. Foram encontradas poucas diferen??as de opini??es entre os diversos grupos de empregados estudados. A an??lise do caso permitiu que fossem feitas algumas recomenda????es para implementa????o de um programa de responsabilidade social corporativa.

Made available in DSpace on 2015-12-03T18:33:03Z (GMT). No. of bitstreams: 1 Walter_Tadeu _Soares_de_Camargo.pdf: 522765 bytes, checksum: f4bd89139e7cd90e152148e0254a86e5 (MD5) Previous issue date: 2004-08-30 / This research analyzed the introduction of management integrative systems, called ERP, as to major success factors in undertakings of this nature, comparing users' satisfaction level with the new system. These integrative systems are ready software available in the retail market and offered to companies; they are also called packages, multimodules which link all the operations of a company on a single database and spreadsheet. This research was developed with multiple case study methodology, in which two international companies from the chemical sector participated. It was carried out by the means of both qualitative and quantitative analyses. In the qualitative analysis a series of interviews was made use of in order to find out, from those involved in the projects, the success factors in the introduction of the ERP system. In the quantitative analysis questionnaires were used and made valid by data handling in a statistical perspective of factor analysis which reduced the variables to seven influencing factors as to the system users' satisfaction: meeting users' needs; system operation; impact on activities; success factors; users' adaptation; quality of system information and difficulties with introduction. This study demonstrated a particular which was an amplitude of projects herewith presented in an integration proposal within a global plan, linking all the assessed companies to other corporate units of their organization all over the world. The final result of the research showed that as for the users, their information needs have not been thoroughly met yet, however, they are satisfied with the system and they are aware of its importance to the performance of the company. As for the opinion of those involved in the project, four major success factors were identified in the introduction of ERP, the human element being the main factor, the people who take on the responsibility of achieving the goals; then a sound project management, the instructions and objectives put forth by the company directors, and a satisfactory training for the permanent users, providing confidence in the operation of the new system. / Esta pesquisa analisou a implanta????o de sistemas integrados de gest??o, denominados ERP, quanto aos fatores cr??ticos de sucesso em empreendimentos dessa natureza, comparando-os com o grau de satisfa????o dos usu??rios do novo sistema. Os sistemas integrados s??o softwares prontos oferecidos no mercado ??s empresas, tamb??m chamados de pacotes multimodulares, que integram todas as opera????es de uma organiza????o numa base ??nica de dados e de processos. A pesquisa foi desenvolvida com a utiliza????o da metodologia de estudo de caso m??ltiplo, da qual participaram duas empresas multinacionais dos setores qu??mico e farmac??utico, atrav??s de an??lises qualitativa e quantitativa. Na an??lise qualitativa, utilizou-se um roteiro de entrevistas com o objetivo de identificar os fatores de sucesso na implanta????o de sistema ERP, na vis??o dos envolvidos nos projetos. Na an??lise quantitativa, utilizou-se question??rio validado pelo tratamento de dados numa perspectiva estat??stica da an??lise fatorial, que reduziu as vari??veis em sete fatores de influ??ncia na satisfa????o dos usu??rios do sistema: atendimento das necessidades dos usu??rios, opera????o do sistema, impacto nas atividades, fatores de sucesso, adapta????o dos usu??rios, qualidade de informa????o do sistema e dificuldades de implanta????o. Este estudo apresentou uma particularidade, a amplitude dos projetos aqui investigados, cuja proposta era a integra????o das empresas em um plano global, interligando-as a outras unidades corporativas instaladas no planeta. O resultado final da pesquisa apontou que, quanto aos usu??rios, as suas necessidades de informa????es ainda n??o foram atendidas completamente, por??m est??o satisfeitos com o sistema e t??m consci??ncia da sua import??ncia aos resultados da empresa. Quanto ?? opini??o dos envolvidos no projeto, foram identificados quatro grandes principais fatores de sucesso na implanta????o de sistemas ERP, sendo o principal o car??ter humano, as pessoas que assumem a responsabilidade pelo cumprimento dos objetivos, seguido de um adequado gerenciamento do projeto, das diretrizes e metas propostos pela dire????o da empresa, e de um treinamento satisfat??rio dos usu??rios finais, garantindo seguran??a na opera????o do novo sistema.

Made available in DSpace on 2015-12-03T18:33:04Z (GMT). No. of bitstreams: 1 Miriam_Christi_Midori_Oishi.pdf: 470893 bytes, checksum: 172d2ccfe57873a4d28111e3e66751e2 (MD5) Previous issue date: 2005-06-29 / The chemical industry has great importance in the development of several economic activities and its different segments present great importance in the formation of industrial chains and complexes. The proposal of this work was to describe an exploratory study on technological management, investigating the processes of innovation and transfer of technology in a group of small and medium-sized enterprises of the paint and varnish segment located in the city and in the metropolitan region of S??o Paulo. Due to the lack of studies on the production and marketing of industrial inputs and to the challenge of researching and exploring studies within the technological context, many companies limit themselves only to their internal environment. The research was based on studies of multiple cases of a qualitative and descriptive character, backed by interviews with the officers responsible for the technical area of the companies (R&D - Research and Development) and by the application of questionnaires. The results obtained from the data collected in the research were presented according to the following structure: initially, the profile of the company is presented vis-??-vis its time of existence, number of employees, product lines or families and their share in the invoicing of the company, and the system of distribution and sale. In the second stage, the different relevant evolution periods since the starting of the company are presented. In the third stage, the study presents the evaluation that was made to identify the position of the product in relation to its competitors and the factors derived from information sources for the development of the product / for carrying out the evaluation. In the fourth stage, it presents the degree of relevance of the factors required to overcome current strategic dilemmas and the current-stage technological management. Finally, the study presents the conclusions of the research. / A proposta deste trabalho foi descrever um estudo explorat??rio sobre gest??o tecnol??gica, investigando o processo de inova????o e transfer??ncia de tecnologia em um grupo de pequenas e m??dias empresas, localizadas na cidade de S??o Paulo e regi??o metropolitana, no segmento de produ????o de tintas e verniz. A pesquisa foi fundamentada em estudos de casos m??ltiplos de car??ter qualitativo e descritivo baseado principalmente em entrevista junto aos respons??veis pela ??rea t??cnica das empresas (P&D - Pesquisa e Desenvolvimento) e aplica????o de question??rios. A partir dos dados coletados na pesquisa realizada, os resultados foram apresentados conforme a seguinte estrutura????o: inicialmente, apresenta-se o perfil da empresa com rela????o a tempo de exist??ncia, n??mero de empregados, linhas ou fam??lias de produtos e sua participa????o no faturamento bruto da empresa e, o sistema de distribui????o e vendas. Na segunda etapa, faz-se a apresenta????o dos est??gios evolutivos de destaque desde a exist??ncia da empresa. Na terceira etapa, aborda-se a avalia????o realizada para identificar o posicionamento do produto em rela????o ?? concorr??ncia, al??m dos fatores derivados de fontes de informa????es para o desenvolvimento do mesmo. Na quarta etapa, apresenta-se o grau de relev??ncia dos fatores para superar os dilemas estrat??gicos atuais e a gest??o tecnol??gica no est??gio atual. E, por ??ltimo, as considera????es finais pertinentes ?? pesquisa realizada.

Made available in DSpace on 2015-12-03T18:35:03Z (GMT). No. of bitstreams: 1 Alecia_Buarque_Bernardinelli.pdf: 3242901 bytes, checksum: 048df9ca8891c83cc179c003d7bddc13 (MD5) Previous issue date: 2006-08-21 / The present aims at the contribution of the forecast and simulation of the main financial statements and its contribution to the decision process. The research is initiated with the conceptualization of the main financial statements made by accounting department - Balance Sheet and Profit and Loss. After that, it treats to explain the main inside and outside variables and as they affect the elaboration of these statements. The following step is to know the process of management through the budget. The simulation of the main financial statements is the last topic to be studied. In order to corroborate with the bibliographical survey a study of case with the purpose of ratifying the conclusions found in the bibliography was made, proving, thus, the formulated hypothesis. The company searched is one of the chemical branch and it is established in Brazil for almost fifty years. The answers to this research were tabulated and demonstrated, in its majority, by graphs to better explain the incidence of the pointed conclusions. The conclusions confirm the evidence of the projection contributes to the decision process generating establishment of future results, communication of goals and objectives in one determined period of time, strategically decision and elaboration of plans of action, measurement and control of performance, allocation of operational resources and decisions of capital investment. Can be said about the simulation that this generates the knowledge of the threats and chances of the company through measurement evaluating the possible impacts of the taken decisions and the anticipation of the impacts of the modifications of the variables in its result. / O presente trabalho trata das contribui????es da proje????o e da simula????o das principais demonstra????es financeiras ao processo decis??rio. Para tanto, apresenta-se a conceitua????o das principais demonstra????es financeiras elaboradas pela contabilidade - o Balan??o Patrimonial e a Demonstra????o do Resultado do Exerc??cio. Em seguida, explicam-se as principais vari??veis end??genas e ex??genas e como elas afetam a elabora????o das demonstra????es, prop??e-se um processo de gest??o atrav??s da ferramenta do or??amento. Por fim, ?? apresentada a simula????o das principais demonstra????es financeiras. A fim de corroborar com o trabalho bibliogr??fico, foi elaborado um estudo de caso com o prop??sito de ratificar as conclus??es encontradas na bibliografia, comprovando, assim, a hip??tese formulada. A empresa pesquisada ?? do ramo qu??mico e est?? estabelecida no Brasil h?? quase cinquenta anos. As respostas ??s pesquisas foram tabuladas e demonstradas, na sua maioria, em gr??ficos para melhor exemplificar a incid??ncia das conclus??es apontadas. As conclus??es apontam para a comprova????o de que a proje????o contribui ao processo decis??rio gerando estabelecimento de resultados futuros, comunica????o de metas e objetivos num determinado per??odo de tempo, decis??o estrat??gica e elabora????o de planos de a????o, medi????o e controle de desempenho, aloca????o de recursos operacionais e decis??es de investimento de capital. Com rela????o ?? simula????o pode-se dizer que esta gera o conhecimento das amea??as e oportunidades da empresa atrav??s de uma mensura????o, avaliando os poss??veis impactos das decis??es tomadas e a antecipa????o dos impactos das modifica????es das vari??veis end??genas e ex??genas no seu resultado.

Made available in DSpace on 2015-12-03T18:35:10Z (GMT). No. of bitstreams: 1 Fabio_Ytoshi_Shibao.pdf: 654564 bytes, checksum: 7d370556d0998aff33e634a9f063b397 (MD5) Previous issue date: 2008-02-22 / During the last years, it has been given much importance to the process of keeping, maintaining, recovering, enriching, reusing and sharing the knowledge, experiences and abilities that are developed and used inside an organization. According to Kruglianskas (1996b), due to globalization, contemporary world has seen the development of situations inside the organizations' environment, much more turbulent and dynamic, in terms of market, technologies, education, ecology, changes on politics, economy, culture and society, and concluded that organizations' survival means more and more learning and learning, that is, becoming an intelligent, agile and adaptable organization. This study is about the perception of Latin American Air Liquide employees that work at accounting-financial departments about organizational memory, as well as practices of reusing this knowledge solving problems inside the company. It is a field research, exploratory, with quantitative handling. One hundred and sixty-six questionnaires were applied with Likert scale in 61 locations in Latin America. The obtained data were treated by descriptive and multivariate statistics, with the support of SPSS software. Although the respondents represent a non-probabil istic sample, the results indicated that those employees from Air Liquide, recognize the importance of the explicit organizational memory and valorize its processes, like happened with the research accomplished by Spiller (2005). The result obtained concerning the respondents' perception is that the company motivates and valorizes the process, differently from the result obtained by previous study. Mainly for the participants of cluster 1 (managers) that has as profile people or already had occupied management positions. While those belonging to the cluster 2 (operational) those who are in the current position for less than five years, possess superior education, and in its great majority they work outside of Brazil try to affirm the opposite, even so they agree with the sensation that they already had known how to decide problems, and they had not forgotten as to make it and the information that they day-by-day use to decide problems accounting-financial are the same ones found available for its pairs in the company and that in its respective departments is of reusing existing solutions. In synthesis, this study indicated that at Air Liquide exists the concern with relation to the explicit technological organizational memory and the reusing of the knowledge, according to field research. / Nos ??ltimos anos tem se dado muita import??ncia ao processo de reter, manter, recuperar, enriquecer, reutilizar e compartilhar o conhecimento, experi??ncias e habilidades que s??o desenvolvidos e empregados dentro de uma organiza????o. Kruglianskas (1996b) j?? falava que, em decorr??ncia da globaliza????o, o mundo contempor??neo assistiu ao desenrolar de situa????es em que o ambiente no qual atuam as organiza????es se apresenta de forma cada vez mais turbulenta e din??mica, em termos de mercados, tecnologias, educa????o, ecologia, mudan??as pol??ticas, econ??micas, culturais e sociais, e conclu??a que a sobreviv??ncia das empresas significa cada vez mais aprender a aprender, isto ??, tornar-se uma organiza????o inteligente, ??gil e adaptativa. Este trabalho procurou estudar a percep????o dos profissionais que trabalham na ??rea cont??bil-financeira da empresa Air Liquide, localizada na regi??o da Am??rica Latina, sobre a mem??ria organizacional, bem como as pr??ticas de reutiliza????o deste conhecimento na resolu????o de problemas dentro da empresa. ?? uma pesquisa de campo, explorat??ria, com tratamento quantitativo. Foram aplicados 166 question??rios com escala Likert em 61 localidades na Am??rica Latina. Os dados obtidos foram tratados pela estat??stica descritiva e multivariada, com o aux??lio do software SPSS. Apesar de os respondentes representarem uma amostra n??o-probabil??stica, os resultados indicam que os profissionais que atuam na Air Liquide reconhecem a import??ncia da mem??ria organizacional expl??cita e valorizam os processos que a comp??em, como ocorreu com a pesquisa realizada por Spiller (2005). O resultado obtido quanto ?? percep????o pelos respondentes ?? que a empresa incentiva e valoriza o processo, o que difere do resultado obtido pelo trabalho anterior. Principalmente pelos participantes do cluster 1 (gerentes) que tem como perfil sujeitos que est??o no cargo h?? mais de seis anos, possuem ensino m??dio ou superior e ocupam ou j?? ocuparam cargos de ger??ncia. Enquanto aqueles pertencentes ao cluster 2 (operacionais), que est??o no atual cargo h?? menos de cinco anos, possuem ensino superior e, em sua grande maioria, trabalham fora do Brasil, tendem a afirmar o contr??rio, embora concordem quanto ?? sensa????o de que j?? souberam resolver problemas e que n??o se esqueceram de como faz??-lo; que as informa????es utilizadas no dia-a-dia para resolver problemas cont??bil-financeiros s??o as mesmas que se encontram dispon??veis para os seus pares na empresa; e que em seus respectivos departamentos ?? usual a reutiliza????o de solu????es existentes. Em s??ntese, este estudo indicou que, na Air Liquide, existe a preocupa????o com rela????o ?? mem??ria organizacional tecnol??gica expl??cita e a reutiliza????o do conhecimento, segundo a pesquisa de campo.

Made available in DSpace on 2015-12-04T11:45:34Z (GMT). No. of bitstreams: 1 Robson_de_Oliveira.pdf: 643288 bytes, checksum: 18329e7e7b1f697d21ecb335826fcf40 (MD5) Previous issue date: 2005-08-29 / The companies, as integrant part of the society, are being forced to meet environmental goals, besides the economical ones, demonstrating that besides the economical return generated to the shareholders, they are also creating social return to the communities where they are located. Environmental Accounting is the system of information which main aim is to gather, measure and disclose the environmental transactions seeking to exercise the important role of communication vehicle between company and society. In this context, the accounting statements deserve attention and special study, regarding that they represent the main disclosure channel of economic-environmental items of which the Accounting uses. The objective of this work was to analyze a sample of accounting statements published in Brazil with the objective of verifying how the investments, liabilities and environmental costs have been disclosed. Unhappily, the accounting statements of this companies had revealed little adequate to the new necessities of the users of the accounting information, and parallel, insufficient to take care of to the requirements of NBC T 15 - Information of Social and Ambient Nature, approved for the Resolution of the Federal Advice of Accounting - CFC n?? 1.003, that it will enter in vigor from 1?? of January of 2006. / As empresas, como parte integrante da sociedade, est??o sendo fortemente demandadas a cumprirem metas ambientais, al??m das econ??micas; demonstrando que, al??m do retorno econ??mico gerado aos acionistas, tamb??m est??o gerando retorno social ??s comunidades em que se encontram inseridas. A Contabilidade Ambiental apresenta-se como o sistema de informa????es que tem como finalidade principal coletar, mensurar e evidenciar as transa????es ambientais visando a exercer o importante papel de ve??culo de comunica????o entre a empresa e a sociedade. Neste sentido, as demonstra????es cont??beis merecem aten????o e estudo especiais, haja vista que representam o principal canal de evidencia????o de itens econ??mico-ambientais do qual faz uso a Contabilidade. O objetivo deste trabalho foi o de analisar uma amostra de demonstra????es cont??beis publicadas no Brasil, das empresas Petrobr??s, Braskem, Refap, Copesul, Bunge Fertilizantes, Basf, Petroqu??mica Uni??o e OPP, todas do ramo qu??mico e petroqu??mico, no intuito de verificar como t??m sido evidenciados os investimentos, passivos e custos ambientais pelas referidas empresas. Infelizmente, as demonstra????es cont??beis dessas companhias mostraram-se pouco adequadas ??s novas necessidades dos usu??rios da informa????o cont??bil, e paralelamente, insuficientes para atender ??s exig??ncias da NBC T 15 - Informa????es de Natureza Social e Ambiental, aprovadas pela Resolu????o do Conselho Federal de Contabilidade - CFC n?? 1.003, que entrar?? em vigor a partir de 1?? de janeiro de 2006.