Tématem mé práce je offshoring v sektoru služeb ve Spojených státech amerických. Offshoring je proces, při kterém jsou rozděleny jednolivé části produkce a některé z nich jsou pak přesunuty do zahraničí. Většinou je motivací k offshoringu snižování nákladů. Offshoring může být spojen s outsourcingem, tj. zajištěním služby nebo výrobku externím dodavatelem. Ve své práci prezentuji teoretické přístupy k offshoringu a outsourcingu a platnost jejich závěrů zkoumám na datech ze sektoru služeb Spojených států amerických. Zaměřila jsem se na služby z kategorie informačních a komunikačních technologií, administrativních služeb poskytovaných firmám a výzkumu a vývoje. Analyzuji zejména data o produkci, produktivitě, zaměstnanosti a mezinárodním obchodě. Poslední část mé práce je analýzou americké vládní politiky zaměřené na negativní dopady offshoringu v sektoru zpracovatelského průmyslu. Zkoumám, je-li účelné takovou politiku zavádět také pro sektor služeb.

CUNHA, Antônia Karina Barroso Gouveia. A atividade de fiscalização de contratos de terceirização em uma instituição federal de ensino superior. 2017. 101f. – Dissertação (Mestrado) – Universidade Federal do Ceará, Programa de Pós-Graduação em Políticas Públicas e Gestão da Educação Superior, Fortaleza (CE), 2017. / Submitted by Gustavo Daher (gdaherufc@hotmail.com) on 2017-01-26T12:11:03Z No. of bitstreams: 1 2017_dis_akbgcunha.pdf: 1282832 bytes, checksum: f5d6c529c9fb2afb84ac2ee3616554b0 (MD5) / Approved for entry into archive by Márcia Araújo (marcia_m_bezerra@yahoo.com.br) on 2017-02-01T12:56:09Z (GMT) No. of bitstreams: 1 2017_dis_akbgcunha.pdf: 1282832 bytes, checksum: f5d6c529c9fb2afb84ac2ee3616554b0 (MD5) / Made available in DSpace on 2017-02-01T12:56:09Z (GMT). No. of bitstreams: 1 2017_dis_akbgcunha.pdf: 1282832 bytes, checksum: f5d6c529c9fb2afb84ac2ee3616554b0 (MD5) Previous issue date: 2017 / Outsourcing services represent significant amounts in public contracting, and are essential for the Administration to carry out its final activities, providing public service to society. Thus, in order to ensure that the contracting of these services is effectively advantageous and efficient, Law 8.666/93 established that the Administration should designate a public server for the supervision and monitoring of public contracting. In the meantime, the role of prosecutor for outsourced contracts with labor assignment requires extensive knowledge of the server in relation to labor, social security and tax obligations, as well as knowledge of administrative contract, otherwise the public prosecutor may not perform an efficient, as well as not complying with normative determinations, such as Normative Ruling 02/2008/SLTI/MPOG. This qualitative-quantitative study, with an exploratory and descriptive approach, has as a general objective to present a comparative analysis of the degree of execution of the surveillance activities and the degree of importance assigned by the fiscal to the activity of surveillance of outsourcing contracts in a IFES. The theoretical approach is based on concepts of administrative contracts, their characteristics and main modalities, general notions about surveillance of contracts, surveillance activities and the responsibility of the Administration and the fiscal. As a data collection tool, a questionnaire elaborated on a Likert Scale was used, which identifies eight factors related to the surveillance activities of outsourced services contracts with assignment of labor, which was applied to outsourced fiscal servers of IFES in study. For the analysis of the quantitative data and interpretations of the results, classic methods of Descriptive Statistics were applied, already for the qualitative data, an interpretative analysis of the report of the fiscal servers was carried out. The results show that the main fragilities of the surveillance correspond to the activities of the first month of services rendered and to the activities when the contract expires. Linked to this is the need for fiscal qualification, and also to increase the number of servers assigned to the fiscal role. It is concluded, therefore, that the Administration needs to improve the conditions of work of the fiscal servers and to find ways to qualify and train these fiscal to carry out more efficient inspections and in compliance with the current legislation. / As terceirizações de serviços representam montantes significativos nas contratações públicas, e são essenciais para que a Administração realize suas atividades finalísticas, prestação de serviço público à sociedade. Desse modo, para garantir que as contratações desses serviços sejam efetivamente vantajosas e eficientes, a Lei nº 8.666/93 estabeleceu que a Administração deve designar servidor para a fiscalização e o acompanhamento das contratações públicas. O papel de fiscal de contratos de serviços terceirizados com cessão de mão de obra, no entanto, exige amplos conhecimentos do servidor em relação às obrigações trabalhistas, previdenciárias, fiscais, como também informações precisas sobre contrato administrativo, pois, do contrário, o fiscal poderá não realizar uma fiscalização eficiente, bem como não cumprir com as determinações normativas, a exemplo da Instrução Normativa nº 02/2008/SLTI/MPOG. Este estudo, de caráter qualitativo-quantitativo, com abordagem exploratória e descritiva, tem como objetivo geral apresentar uma análise comparativa do grau de execução das atividades de fiscalização e do nível de importância atribuído pelos servidores fiscais à atividade de fiscalização de contratos de terceirização em uma IFES. A abordagem teórica está baseada em conceitos de contratos administrativos, suas características e principais modalidades, assim como noções gerais sobre fiscalização de contratos, as atividades de fiscalização e a responsabilidade da Administração e dos fiscais. Como meio de coleta de dados, foi utilizado um questionário elaborado em Escala de Likert, que identifica oito fatores relacionados às atividades de fiscalização de contratos de serviços terceirizados com cessão de mão de obra, o qual foi aplicado aos servidores fiscais de serviços terceirizados da IFES em estudo. Para as análises dos dados quantitativos e interpretações dos resultados, foram aplicados métodos clássicos de Estatística Descritiva, enquanto para os dados qualitativos, foi realizada uma análise interpretativa do relato dos fiscais. Os resultados obtidos revelam que as principais fragilidades da fiscalização correspondem às atividades do primeiro mês de prestação dos serviços e às atividades quando da extinção do contrato. Atrelada a isso, está a necessidade de capacitação dos fiscais, e também de aumentar o número de servidores designados para o papel de fiscal. Conclui-se, portanto, que a Administração precisa melhorar as condições de trabalho dos fiscais e buscar meios de qualificá-los e treiná-los para a realização de fiscalizações mais eficientes e em conformidade com a legislação vigente.

В России аутсорсинг является хотя и динамично развивающимся видом услуг, но в тоже время относительно новым. Перед отечественным рынком аутсорсинга стоит множество задач, включая формирование новой индустрии и профессии, подготовку профессиональных кадров аутсорсинга, разработку индустриальных стандартов. Руководители организаций с подозрением относятся к перспективе отказаться от реализации ряда обеспечивающих процессов, передать их на откуп сторонней организации. Таким образом, Цель исследования – проанализировать отношение организаций к использованию аутсорсинга в деловой практике на примере крупных промышленных компаний Уральского и других регионов России, а также в системе высшего образования (методом сравнительного анализа). Актуальность исследования усиливается ее практической направленностью. Материалы работы могут быть использованы в последующих научных исследованиях эффективности функционирования сферы аутсорсинговых услуг на рынке труда и подготовке рекомендаций для руководителей и сотрудников организаций, необходимых в рамках практического применения механизма аутсорсинга. Анализ эмпирического материала, полученного с помощью метода анкетного опроса в ходе изучения мнений организаций (на примере Уральского рынка труда и УрФУ) об эффективности использования аутсорсинга, показал, что отношение руководителей и персонала к этому механизму настороженное из-за наличия рисков, связанных с финансовыми, юридическими и психологическими аспектами в его применении для решения бизнес-задач организации. / In Russia, outsourcing is a dynamically developing type of service, but at the same time it is relatively new. The domestic outsourcing market faces many challenges, including forming a new industry and profession, training professional outsourcing personnel, and developing industry standards. Managers of organizations are suspicious of the prospect of abandoning the implementation of a number of supporting processes and transferring them to a third-party organization. Thus, the purpose of the study is to analyze the attitude of organizations to the use of outsourcing in business practice on the example of large industrial companies in the Ural and other regions of Russia, as well as in the higher education system (by comparative analysis). The relevance of the research is enhanced by its practical orientation. The materials of this work can be used in subsequent research on the effectiveness of the sphere of outsourcing services in the labor market and the preparation of recommendations for managers and employees of organizations that are necessary for the practical application of the outsourcing mechanism. The analysis of empirical material obtained using the questionnaire method in the course of studying the opinions of organizations (for example, the Ural labor market and Urfu) on the effectiveness of outsourcing showed that the attitude of managers and staff to this mechanism is cautious due to the presence of risks associated with financial, legal and psychological aspects in its application to solve business problems of the organization.

С ростом числа компаний, оказывающих консалтинговые услуги, усиливается конкуренция между ними, что требует от руководства поиска путей увеличения конкурентных преимуществ. В работе были проведены исследования, позволяющие повысить эффективность учетно-аналитического обеспечения в области бухгалтерского консалтинга и аутсорсинга. Идентифицированы и систематизированы факторы риска финансово-хозяйственной деятельности в сфере бухгалтерского консалтинга и аутсорсинга для целей повышения эффективности управления процессом формирования финансовых результатов. Разработана модель интегрированного анализа финансовых результатов на основании объединения традиционных аналитических расчетов показателей «Отчета о финансовых результатах» и SWOT-анализа деятельности коммерческой организации. Проанализированы прикладные аспекты и разработаны практические рекомендации, позволяющие совершенствовать финансовую и учетную политику организаций, оказывающих услуги в области бухгалтерского консалтинга и аутсорсинга, для целей управления процессом формирования финансовых результатов. / With the growing number of companies providing consulting services, competition between them increases, which requires management to find ways to increase competitive advantages. The research was conducted to improve the efficiency of accounting and analytical support in the field of accounting consulting and outsourcing. Identified and systematized risk factors of financial and economic activities in the field of accounting consulting and outsourcing for the purpose of improving the efficiency of managing the process of generating financial results. A model of integrated analysis of financial results is developed based on combining traditional analytical calculations of indicators Of the "report on financial results" and SWOT analysis of the activities of a commercial organization. Applied aspects are analyzed and practical recommendations are developed to improve the financial and accounting policies of organizations that provide services in the field of accounting consulting and outsourcing for the purpose of managing the process of generating financial results.

nÃo hà / As terceirizaÃÃes de serviÃos representam montantes significativos nas contrataÃÃes pÃblicas, e sÃo essenciais para que a AdministraÃÃo realize suas atividades finalÃsticas, prestaÃÃo de serviÃo pÃblico à sociedade. Desse modo, para garantir que as contrataÃÃes desses serviÃos sejam efetivamente vantajosas e eficientes, a Lei n 8.666/93 estabeleceu que a AdministraÃÃo deve designar servidor para a fiscalizaÃÃo e o acompanhamento das contrataÃÃes pÃblicas. O papel de fiscal de contratos de serviÃos terceirizados com cessÃo de mÃo de obra, no entanto, exige amplos conhecimentos do servidor em relaÃÃo Ãs obrigaÃÃes trabalhistas, previdenciÃrias, fiscais, como tambÃm informaÃÃes precisas sobre contrato administrativo, pois, do contrÃrio, o fiscal poderà nÃo realizar uma fiscalizaÃÃo eficiente, bem como nÃo cumprir com as determinaÃÃes normativas, a exemplo da InstruÃÃo Normativa n 02/2008/SLTI/MPOG. Este estudo, de carÃter qualitativo-quantitativo, com abordagem exploratÃria e descritiva, tem como objetivo geral apresentar uma anÃlise comparativa do grau de execuÃÃo das atividades de fiscalizaÃÃo e do nÃvel de importÃncia atribuÃdo pelos servidores fiscais à atividade de fiscalizaÃÃo de contratos de terceirizaÃÃo em uma IFES. A abordagem teÃrica està baseada em conceitos de contratos administrativos, suas caracterÃsticas e principais modalidades, assim como noÃÃes gerais sobre fiscalizaÃÃo de contratos, as atividades de fiscalizaÃÃo e a responsabilidade da AdministraÃÃo e dos fiscais. Como meio de coleta de dados, foi utilizado um questionÃrio elaborado em Escala de Likert, que identifica oito fatores relacionados Ãs atividades de fiscalizaÃÃo de contratos de serviÃos terceirizados com cessÃo de mÃo de obra, o qual foi aplicado aos servidores fiscais de serviÃos terceirizados da IFES em estudo. Para as anÃlises dos dados quantitativos e interpretaÃÃes dos resultados, foram aplicados mÃtodos clÃssicos de EstatÃstica Descritiva, enquanto para os dados qualitativos, foi realizada uma anÃlise interpretativa do relato dos fiscais. Os resultados obtidos revelam que as principais fragilidades da fiscalizaÃÃo correspondem Ãs atividades do primeiro mÃs de prestaÃÃo dos serviÃos e Ãs atividades quando da extinÃÃo do contrato. Atrelada a isso, està a necessidade de capacitaÃÃo dos fiscais, e tambÃm de aumentar o nÃmero de servidores designados para o papel de fiscal. Conclui-se, portanto, que a AdministraÃÃo precisa melhorar as condiÃÃes de trabalho dos fiscais e buscar meios de qualificÃ-los e treinÃ-los para a realizaÃÃo de fiscalizaÃÃes mais eficientes e em conformidade com a legislaÃÃo vigente. / Outsourcing services represent significant amounts in public contracting, and are essential for the Administration to carry out its final activities, providing public service to society. Thus, in order to ensure that the contracting of these services is effectively advantageous and efficient, Law 8.666/93 established that the Administration should designate a public server for the supervision and monitoring of public contracting. In the meantime, the role of prosecutor for outsourced contracts with labor assignment requires extensive knowledge of the server in relation to labor, social security and tax obligations, as well as knowledge of administrative contract, otherwise the public prosecutor may not perform an efficient, as well as not complying with normative determinations, such as Normative Ruling 02/2008/SLTI/MPOG. This qualitative-quantitative study, with an exploratory and descriptive approach, has as a general objective to present a comparative analysis of the degree of execution of the surveillance activities and the degree of importance assigned by the fiscal to the activity of surveillance of outsourcing contracts in a IFES. The theoretical approach is based on concepts of administrative contracts, their characteristics and main modalities, general notions about surveillance of contracts, surveillance activities and the responsibility of the Administration and the fiscal. As a data collection tool, a questionnaire elaborated on a Likert Scale was used, which identifies eight factors related to the surveillance activities of outsourced services contracts with assignment of labor, which was applied to outsourced fiscal servers of IFES in study. For the analysis of the quantitative data and interpretations of the results, classic methods of Descriptive Statistics were applied, already for the qualitative data, an interpretative analysis of the report of the fiscal servers was carried out. The results show that the main fragilities of the surveillance correspond to the activities of the first month of services rendered and to the activities when the contract expires. Linked to this is the need for fiscal qualification, and also to increase the number of servers assigned to the fiscal role. It is concluded, therefore, that the Administration needs to improve the conditions of work of the fiscal servers and to find ways to qualify and train these fiscal to carry out more efficient inspections and in compliance with the current legislation.