Esta dissertação analisa a necessidade de elaboração de um plano de recuperação para empresas em crise financeira a partir da aprovação do Projeto de Lei 4376/93, o qual trata da reforma da atual Lei de Falências (DL 7661/45) e cria a Recuperação Judicial em substituição ao atual Instituto da Concordata. Reconhece a necessidade de uma abordagem estratégica para o tratamento dos processos de concordata e de recuperação judicial e propõe a elaboração do plano segundo metodologias usadas no planejamento estratégico. Discorre sobre os elementos básicos constantes do planejamento estratégico sob a ótica da concordata e do Plano de Recuperação Judicial, previsto no projeto de lei. Aponta os pontos críticos e as recomendações mais relevantes, tomando-se os textos legais como referência. Finalmente, através de um estudo de caso, estuda a viabilidade da aplicação de um modelo de planejamento estratégico ao caso particular de concordata e as adaptações necessárias para a recuperação judicial. / This dissertation analyzes the necessity of elaboration of a recovery plan for firms in financial crisis from the approval of the proposed legislation PL 4376/93, which deals with the reform of the current Brazilian Bankruptcy Code (DL 7661/45) and creates the Judicial Recovery in substitution to the current Institute of “Concordata", the Brazilian equivalent of a U.S. Chapter 11 bankruptcy. It recognizes the necessity of a strategic approach for the treatment of the processes of “concordata" and judicial recovery and considers the elaboration of the plan according to used methodologies in the strategic planning. It discourses on the constant basic elements of the strategic planning under the optics of the “concordata" and the Judicial Recovery Plan, foreseen in the proposed legislation. It points the critical points and the recommendations most excellent, being overcome the legal texts as reference. Finally, through a case study, it studies the viability of the application of a strategic planning model to the particular case of “concordata" and the necessary adaptations for the judicial recovery

The extremely shrinking demand of domestic market on PS resin has been resulted by the relocation of sub-manufacturing lines to overseas and the threat of substitutes. Thereof, the export becomes the main life pulse for PS resin industry. However, in the recent years, both China and oil supply countries in Middle East have aggressively made the development in petrochemical industry ,our export has been confronted strong competitiveness accordingly. On top, the vacillated policy on resin restriction and the getting stricter environmental protection law from government have become the obstacles for PS resin industry to make further development and have increased the manufacturing cost. Facing this high competitiveness and various obstacles, manufacturers have to increase their competitiveness in their business strategy , or they could be eliminated from the competition. This thesis is based on the methodology of ¡§qualitative research¡¨ by referring to the national and international related documentation and the analysis of the entire environment and the external environment of industry in order to seek the opportunity and threat for the industry. Besides, through the internal analysis, the advantages and disadvantages have been understood. In addition, base on the practice of business strategy, the possible solutions; references and proposals to increase the competitiveness have been listed for manufacturers of traditional industry to make their business plan. The summary per our study to increase competitiveness for business strategy can be covered by the following: 1. To make differential products to seek new customers in different category. 2. To well control the cost of raw material to seek the opportunity profit. 3. To setup alliance strategy to improve the weakness of business. 4. To develop targeted market to build up new sales channel. 5. To adjust and develop the production line for alternative use to create more profitable products¡¦ production. 6. To make cooperation forum for R&D to develope value added products

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Strateginio valdymo magistro baigiamojo darbo tema yra aktuali, nes šių dienų sąlygomis, kuomet rinkos pokyčiai yra itin spartūs, dinamiški, įtakojami globalizacijos, technologijų plėtos ir kitų faktorių, organizacijos, negalinčios greitai ir lanksčiai sureaguoti į šiuos kitimus tampa nebekonkurencingos. Todėl norint to išvengti, įmonei yra būtinas veiksmų planas – strategija. Strateginiai planai padeda prisitaikyti, identifikuoja priemones, kuriomis reikia atsakyti į rinkos dalyvių atitinkamus veiksmus, be to, šis instrumentas padeda sukurti sąmoningą visų organizacijos narių susitelkimą, siekiant užsibrėžtų tikslų. Magistro baigiamajame darbe objektas yra UAB „Kauno autobusai“. Pagrindinis darbo tikslas – stategijos projekto sukūrimas. Įgyvendinant tikslą yra formuojami šie uždaviniai: pateikiama mokslinės literatūros analizė, padėsianti susipažinti su strategijos kūrimo etapais, įvardijama viešojo transporto padėtis Kauno miesto ir visos valstybės strateginiuose planuose, pateikta išsami įmonės veiklos analizė bei apžvelgti keleivių ir įmonės personalo tyrimų rezultatai, galų gale suformuojamas naujos strategijos projektas. Darbe keliama hipotezė, kad bendrovės paslaugomis besinaudojančių gyventojų skaičius ateityje didės. Rašant strategijos projektą remtasi J.A.F. Stoner (2006), J. C. Collins (2004), A. Vasiliausku (2006), O. Andersen et al. (2004) R. Jucevičiumi (1998), A.A. Thompson ir A.J. Strickland (1992), R. Vogelius (2008) ir kitais autoriais. Duomenų analizės... [toliau žr. visą tekstą] / The object of this Master work is UAB “Kauno autobusai”. The main goal is to prepare a new strategic plan, which could improve company's position in the market and help to solve the problems. In the first part of the work are given theoretical prepositions, such as strategy, strategy planning process and the most important elements of it. Many different authors gives different possibilities to create the best strategy for the company, some of them are presented. In the second part, the importance of public transport to City of Kaunas and the Lithuanian Republic is presented. Then the company‘s character, exterior and interior environments, main competitors are discussed. After that is made a prognosis for UAB „Kauno autobusai” future clients quantity changes. According to all analyses results a SWOT analysis was generated. In the last part of the Master work is made a suggestion of a new strategic plan to this organization.

El objetivo general del trabajo de investigación fue aplicar el análisis e interpretación de estados financieros y su incidencia en la toma de decisiones.La situación en que se encuentra la empresa en el periodo del 2014 no es favorable por el cambio constante y falta de compromiso de personal, la falta de comunicación entre los responsables que elaboran los estados financieros y los que realizan el análisis, por esta razón no se aplican las herramientas de análisis e interpretación de estados financieros para una acertada toma de decisiones. The general objective of the research work was to apply the analysis and interpretation of financial statements and their impact on decision-making. The situation in which the company finds itself in the 2014 period is not favorable the constant change and lack of commitment of personnel, the lack of communication between those responsible for preparing the financial statements and those who carry out the analysis, for this reason the analysis and interpretation tools do not apply of financial statements for sound decision making.

Esta dissertação analisa a necessidade de elaboração de um plano de recuperação para empresas em crise financeira a partir da aprovação do Projeto de Lei 4376/93, o qual trata da reforma da atual Lei de Falências (DL 7661/45) e cria a Recuperação Judicial em substituição ao atual Instituto da Concordata. Reconhece a necessidade de uma abordagem estratégica para o tratamento dos processos de concordata e de recuperação judicial e propõe a elaboração do plano segundo metodologias usadas no planejamento estratégico. Discorre sobre os elementos básicos constantes do planejamento estratégico sob a ótica da concordata e do Plano de Recuperação Judicial, previsto no projeto de lei. Aponta os pontos críticos e as recomendações mais relevantes, tomando-se os textos legais como referência. Finalmente, através de um estudo de caso, estuda a viabilidade da aplicação de um modelo de planejamento estratégico ao caso particular de concordata e as adaptações necessárias para a recuperação judicial. / This dissertation analyzes the necessity of elaboration of a recovery plan for firms in financial crisis from the approval of the proposed legislation PL 4376/93, which deals with the reform of the current Brazilian Bankruptcy Code (DL 7661/45) and creates the Judicial Recovery in substitution to the current Institute of “Concordata”, the Brazilian equivalent of a U.S. Chapter 11 bankruptcy. It recognizes the necessity of a strategic approach for the treatment of the processes of “concordata” and judicial recovery and considers the elaboration of the plan according to used methodologies in the strategic planning. It discourses on the constant basic elements of the strategic planning under the optics of the “concordata” and the Judicial Recovery Plan, foreseen in the proposed legislation. It points the critical points and the recommendations most excellent, being overcome the legal texts as reference. Finally, through a case study, it studies the viability of the application of a strategic planning model to the particular case of “concordata” and the necessary adaptations for the judicial recovery

El presente estudio propone un modelo de plan estratégico para mejorar la competitividad y productividad en empresas constructoras medianas y pequeñas. Ya que estas en su mayoría no cuentan con un plan estratégico, debido a la falta de conocimiento o al poco interés en el tema. En desarrollo del plan estratégico se evaluó los factores externos que influyen en una empresa constructora, con la finalidad de identificar oportunidades y amenazas. De igual manera se evaluó los factores internos en una empresa constructora para identificar las fortalezas y detectar debilidades. Una vez identificas los factores positivos y negativos se propuso un re direccionamiento de misión, visión y valores para los cuales se plantearon objetivos a largo y corto plazo que llevaran al cumplimiento del nuevo horizonte de la empresa. Para el cumplimiento de los objetivos se propusieron estrategias a partir de matrices como FODA (fortalezas, oportunidades, debilidades, amenazas), PEYEA (Posición estratégica y evaluación de la acción) y EI (externa - interna). Finalmente con las estrategias y objetivos se propuso el modelo de plan estratégico. En el desarrollo de la investigación se aplicó una metodología basada en encuestas realizadas a 20 empleados y entrevistas a 3 gerentes en la empresa. Con el objetivo de recolectar información, que permita analizar los factores internos; también se recolecto información secundaria, para el análisis externo. Al concluir la investigación se propuso un total de 26 estrategias, dando prioridad a las 10 más importantes que cumplirán fundamentalmente los objetivos a corto plazo, los cuales llevarán cumplir los objetivos a largo plazo y así llegar a cumplir la visión de la empresa. This study proposes a model of strategic plan to improve competitiveness and productivity in small and medium sized construction companies. Since these mostly do not have a strategic plan, due to lack of knowledge or little interest in the subject. In developing the strategic plan external factors influencing a construction company, in order to identify opportunities and threats we are evaluated. Similarly internal factors was evaluated in a construction company to identify the strengths and weaknesses detected. Once the positive and negative factors you identify one re addressing mission, vision and values for which targets long-term and short take to fulfill the new horizon of the company raised was proposed. To fulfill the objectives set out strategies from matrices as SWOT (strengths, weaknesses, opportunities, threats), PEYEA (Strategic Position and evaluation of action) and EI (external - internal). Finally with the strategies and objectives of the strategic plan model it was proposed. In the course of the investigation a methodology based on surveys and interviews with 20 employees in the company three managers applied. In order to gather information in order to analyze the internal factors; secondary information was also collected, for external analysis. Upon completion of the investigation a total of 26 proposed strategies, giving priority to the 10 most important that fundamentally meet the short-term objectives, which will meet the long-term goals and reach fulfill the vision of the company.

Master of Public Health - MPH / Background: Malaria was a major cause of mortality and morbidity in Namibia from 1999 to 2001. Malaria epidemics were recorded in 1990, 1996, 2000 and in 2001. In 2001 alone 733, 509 malaria morbidity cases and 1,728 mortality cases were documented. In recent years, however, malaria morbidity and mortality in the country have drastically declined by over 90%. This has influenced the Ministry of Health and Social Services (MoHSS) in Namibia to adopt a malaria elimination approach as opposed to the malaria case management approach. A malaria programme, known as the National Vector Disease Control Program (NVDCP) was instituted and mandated to coordinate malaria case management (diagnosis and treatment) as well as the current malaria elimination focus (elimination of transmission foci). This is all aimed at effectively addressing the current malaria epidemiology and sustain the decline observed over the last decade. Aim and Methodology: The study’s purpose was to analyse how the Namibia Malaria Strategic Plan (MSP) for 2010-2016 was developed and its relationship to health promotion. It employed an exploratory design which included stakeholders involved in malaria programmes and activities in the country. Data collection methods were of a qualitative nature through in-depth interviews and documentary review. Seven people were interviewed representing stakeholders from the public and private sectors. Those interviewed from the public sector were the Ministry of Environment and Tourism (MET), MoHSS’s division for Malaria, Policy Planning and Information Education and Communication (IEC). Others interviewed included national and international non-governmental organizations’ representatives from the World Health Organisation (WHO) and Society for Family Health (SFH). Documents reviewed include MSP 2010-2016, MSP 2003-2007, Malaria Policy of 2005, National Health Promotion policy 2012 and the Namibian Constitution. Data was analysed using content and thematic processes. Respondents were assured of confidentiality and anonymity. Key findings: The study found that information with regard to the formulation process of the MSP 2010-2016 was limited to a few superficially described events. These events involved, amongst others, a review of the previous (2003-2007) MSP, a pre-assessment questionnaire and two to three workshops. The events were not explicitly described or documented. The researcher concluded that the evidence to better understand the development processes of the MSP 2010-2016 was deficient. Consequently, the study concluded that the policy formulation aspects of the MSP were inadequate. The literature indicates that policy formulation and analysis is a complex undertaking and the MSP process did not meet these criteria. Amongst the limitations were limited stakeholder engagement and incomplete descriptions of the processes undertaken. In relation to the MSP’s focus on health promotion, the study found varied understanding of health promotion among the stakeholders. Some respondents were not aware of their organisation’s health promotion interventions while others believed that health promotion was limited to the health sector only. However, while national documents, such as the Namibian Constitution, advocate for ‘health investment as a just cause’ the MSPs limited inclusion of relevant stakeholders, such as the Ministry of Environment (MET) and the Information, Education and Communication (IEC) unit, restricted the ability of the MSP to offer malaria expansive programmes – that is, those beyond the health realm. Moreover, the implementation of malaria activities through the involvement of a limited range of actors in the malaria programmes will continue to perpetuate the existing narrow focus of health promotion by these stakeholders, as opposed to a more broad-base understanding. As a result malaria prevention will continue to be delivered as silo events or programmes. This poses serious implications in working towards the MSP goal of malaria elimination. Recommendations: The Ottawa Charter advocates for ‘Building healthy public policies’. This specifically refers to multi-disciplinary programmes. This study therefore recommends that the NVDCP follow existing international and national guidelines which systematically guide the development of MSPs and official health documents. Doing so would enable a more streamlined policy development process which would describe and contextualize the dimension of policy formulation, namely context, content, process and actors. It also recommends that the MSP is developed through a broad-based collaborative stakeholder engagement process which would facilitate an appropriately integrated inter-sectoral approach to malaria in the country.

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