No description available.

Παγκόσμια η φαρμακευτική αγορά ορίζεται από εταιρίες όπως οι: GlaxoSmithKline, Sanofi, Novartis, Roche, Wyeth, Merck, Pfizer, Eli Lilly, Abbott και πολλές άλλες που ανταγωνίζονται σκληρά για μεγαλύτερη διείσδυση στην φαρμακευτική αγορά. Οι επιχειρήσεις ανταγωνίζονται όχι μόνο προκειμένου να εξασφαλίσουν ένα ικανοποιητικό μερίδιο αγοράς μέσω της στρατηγικής τους τοποθέτησης, αλλά μάχονται κυριολεκτικά σε συνθήκες υπέρ ανταγωνισμού για να εξασφαλίσουν τον σεβασμό και την αφοσίωση συγκεκριμένων κοινωνικών ομάδων: πελατών, εργαζομένων, μετόχων, κοινωνίας. Τι αναμένει όμως κάθε ομάδα συμφερόντων(stakeholders) προκειμένου να αποκομίσει θετική αντίληψη για μια επιχείρηση; Εμπιστοσύνη, σεβασμός, αξιοπιστία, κοινωνική υπευθυνότητα είναι οι κρίσιμοι παράγοντες. Η ευνοϊκή φήμη εξασφαλίζει για τις επιχειρήσεις: προνομιακή τιμολόγηση για τα προϊόντα, μειωμένο κόστος λειτουργίας, σταθερότητα, ικανούς εργαζόμενους, μειωμένο ρίσκο στις αποφάσεις. Κατά καιρούς έχουν προταθεί διάφορες προσεγγίσεις σχετικά με την κατάταξη των εταιριών βάσει της αντίληψης που υπάρχει για αυτές τις εταιρίες από τις ομάδες των stakeholders. Η πλέον γνωστή προσέγγιση είναι αυτή του Fombrun, η οποία προτείνει την αξιολόγηση της φήμης των εταιριών στην βάση των εξής παραμέτρων: αξιοπιστία διοίκησης, ποιότητα προϊόντων και υπηρεσιών, καινοτομικότητα, μακροπρόθεσμες επενδύσεις, διαχείριση και προσέλκυση ικανών εργαζομένων, κοινωνική υπευθυνότητα, οικονομική ευρωστία, αξιοποίηση στοιχείων ενεργητικού. Η παρούσα εργασία εστιάζει το ενδιαφέρον της στον παράγοντα που λέγεται φήμη των φαρμακευτικών εταιριών, και αναζητά μέσω της βιβλιογραφίας τις παραμέτρους που ως μεταβλητές προσδιορίζουν τον παράγοντα φήμη. Εν τέλει, αξιοποιώντας τα στοιχεία που θα προκύψουν από την πρωτογενή έρευνα θα αξιολογήσουμε την κάθε εταιρία που συμπεριλάβαμε στην έρευνα για κάθε μεταβλητή. Τα στελέχη που συμμετείχαν στην έρευνα θεωρούν ως πλέον σημαντικό παράγοντα στην οικοδόμηση της εταιρικής φήμης την ποιότητα της διοίκησης μιας εταιρίας. οι εταιρίες που αξιολογήθηκαν στην ποσοτική έρευνα είναι: Gsk, Pfizer, Novartis, Astra, Merck, Sanofi, Lilly, Wyeth. Η έρευνα στηρίζεται στην ποσοτική ερεύνα με ερωτηματολόγια και απευθύνεται σε στελέχη φαρμακευτικών εταιριών που εργάζονται στα τμήματα: sales, marketing, medical, HR, finance. Γεωγραφικά η έρευνα καλύπτει όλη την επικράτεια και το μέγεθος του δείγματος είναι 200 στελέχη. Η στατιστική επεξεργασία των ερωτηματολογίων έγινε κατόπιν κωδικοποίησης των απαντήσεων που ακολουθούν κλίμακα Likert, με τη βοήθεια του προγράμματος SPSS V.18 και του MS Excel 2007. Επίσης για να εξαχθούν συμπεράσματα ανάλογα με ποιοτικά χαρακτηριστικά του δείγματος όπως το τμήμα που εργάζονται χρησιμοποιήθηκαν στατιστικές παραγοντικές μέθοδοι και τα αποτελέσματα υποβλήθηκαν σε έλεγχο υποθέσεων μέσω Τ- test και One way ANOVA. / Companies and executives compete in order to secure competitive advantage and earn respect from stakeholders (employees, customers, society, investors). Some of the well known pharmaceutical companies which are: GlaxoSmithKline, Sanofi, Novartis, Roche, Wyeth, Merck, Pfizer, Eli Lilly, Abbott. What are the expectations of the stakeholders? : Trustworthiness, respect, reliability, social responsibility, are critical success factors. A favorable reputation provides a lot of benefits for a company: preferential pricing, cost saving, stability, talented employees, dejected risk in decision making process are some of them. Our dissertation focuses on reputation of pharmaceutical companies seeking for factors which construct a favorable corporate reputation. The most famous model has been proposed by C. Fombrun and evaluate companies on the following parameters: reliable management, quality of products and services, innovativeness, long term investments, talent management, social responsibility, economic soundness, use of assets. Our survey will utilize the results in order to rank the biggest pharmaceutical companies which operate in Greek market, based on these dimensions. Employees who participated in this reserch work in pharmaceutical sector and specifically in sales, marketing, medical, HR and finance department. The size of sample was 200 participants. We used SPSS V.18 for the statistical analysis and one way Anova analysis in order to check our assumptions.

Submitted by Luciana Cristina Leite (luciana.leite@etec.sp.gov.br) on 2018-06-06T19:15:04Z No. of bitstreams: 1 Leite_LC_Specialty Foods_PGAD_Unesp.pdf: 2399189 bytes, checksum: 7231363a289cebcb70c13992708dee26 (MD5) / Approved for entry into archive by Eliana Katia Pupim (katiapupim@tupa.unesp.br) on 2018-06-11T14:29:15Z (GMT) No. of bitstreams: 1 leite_lc_me_tupa.pdf: 2209116 bytes, checksum: c93aeabee3cd99bbb84447d9f03ae85f (MD5) / Made available in DSpace on 2018-06-11T14:29:15Z (GMT). No. of bitstreams: 1 leite_lc_me_tupa.pdf: 2209116 bytes, checksum: c93aeabee3cd99bbb84447d9f03ae85f (MD5) Previous issue date: 2018-02-23 / O segmento de produtos Specialty Foods vem ganhando reconhecimento nos mercados globais, por apresentar atributos cada vez mais demandados pelos consumidores. Nessa perspectiva, esse segmento vem se caracterizando como uma oportunidade de atuação de organizações produtoras brasileiras que desejam acessar mercados internacionais, tendo em vista o potencial do Brasil na produção e exportação de alimentos, e as ações da Agência Brasileira de Promoção de Exportações e Investimentos (Apex-Brasil), no desenvolvimento dos projetos setoriais para promoção internacional de empresas exportadoras. Nesse aspecto, e levando-se em conta as peculiaridades de se acessar os mercados internacionais, o presente trabalho teve por objetivo analisar o processo de internacionalização das organizações e instituições vinculadas aos projetos setoriais da Apex-Brasil na categoria de produtos Specialty Foods. Para tanto, foi utilizada uma pesquisa qualitativa, cujos objetivos foram descritivos. Os procedimentos metodológicos envolveram o desenvolvimento teórico abordando questões ligadas à internacionalização de empresas, do marketing internacional e do papel da esfera pública nesse processo; a pesquisa de campo, com profissionais da instituição Apex-Brasil e uma Associação, e estudos de casos com cinco empresas do estado de São Paulo. Os resultados indicaram que a estratégia utilizada pelas empresas tem sido o modelo de exportação direta, justificada pela vantagem de controle sobre as atividades de exportação. Identificou-se que o ambiente de marketing tem forte impacto no planejamento estratégico das empresas, desafiando-as na adaptação e inovação de estratégias para serem mais competitivas nos mercados, tendo como impulsionador a força cultural. Em relação a barreiras de acesso, as empresas estão sujeitas às barreiras sanitárias e fitossanitárias, devido à categoria de produtos alimentícios e também às barreiras técnicas e ambientais. Em relação às ações da Apex-Brasil e da Associação Setorial ABBA, constatou-se as ações de promoção comercial implicaram em aperfeiçoamentos relevantes para as empresas em seu processo internacionalização, assim como ampliaram as oportunidades de atuação no mercado dos Estados Unidos, em termos de Specialty Foods. Limitações da pesquisa, bem como as contribuições e sugestões de direcionamento de novas pesquisas, com o intuito de progredir nos estudos sobre agências de promoção comercial, no âmbito das empresas e das ações da Agência em diferentes mercados são apresentados nas considerações finais. / The Specialty Foods product segment has been gaining recognition in global markets because of the increasingly demanding attributes of consumers. In this perspective, this segment has been characterized as an opportunity for Brazilian producer organizations wishing to access international markets, in reason of Brazil's potential in the production and export of food, and the actions of the Brazilian Agency for the Promotion of Exports and Investments (Apex-Brasil), in the development of sectoral projects for the international promotion of export companies. In this regard, and taking into account the peculiarities of accessing international markets, the objective of this work was to analyze the internationalization organizations process and institutions linked to Apex-Brasil's sectorial projects in the category of Specialty Foods products. For that, a qualitative research was used, whose objectives were descriptive. The methodological procedures involved the theoretical development addressing issues related to the internationalization of companies, international marketing and the role of the public sphere in this process; the field research, with professionals from the Apex-Brazil institution and an Association, and case studies with five companies from the state of São Paulo. The results indicated that the strategy used by the companies has been the direct export model, justified by the advantage of control of the export activities. It was identified that the marketing environment has a strong impact on the strategic planning of the companies, challenging them in the adaptation and innovation of strategies to be more competitive in the markets, having as booster the cultural force. In relation to the access barriers, companies are subject to sanitary and phytosanitary barriers due to the category of food products as well as technical and environmental barriers. In relation to the actions of Apex-Brasil and the ABBA Sectorial Association, it was found that the commercial promotion actions implied in relevant improvements for the companies in their internationalization process, as well as expanded opportunities in the United States market in terms of Specialty Foods. Limitations of the research, as well as the contributions and suggestions for the direction of new research, in order to progress in the studies on commercial promotion agencies, within the scope of the companies and the actions of the Agency in different markets are presented in the final considerations.

Problemformulering: År 2002 genomfördes en kvantitativ studie om hur svenska börsnoterade bolag arbetar med internprissättning. Studien visade att det finns skillnader i hur tillverkande företag och tjänsteföretag arbetar med internprissättning. Resultatet av undersökningen belyste att det finns ett behov av mer djupgående kunskap gällande internprissättning i tjänsteföretag och dess följder. Syfte: Syftet med denna studie är att analysera vilka faktorer som beaktas vid utformningen av ett internprissättningssystem i tjänsteföretag samt vilka följder tillämpningen av ett internprissättningssystem medför i tjänsteföretag. Forskningsfrågor: Vilka faktorer ligger bakom val av internprissättningssystem i tjänsteföretag? Vilka är följderna av valt internprissättningssystem i tjänsteföretag? Forskningsbidrag: Tidigare studier har ej kunnat förklara tjänsteföretags val av internprissättningssystem eller vad tillämpningen av ett internprissättningssystem medför i ett tjänsteföretag. Syftet med denna studie är att fylla denna kunskapslucka, inom ramen för ekonomistyrning. Slutsats: Resultatet av denna studie visar att ett flertal faktorer beaktas vid utformning av internprissättningssystem i tjänsteföretag. Vilken organisationsstruktur ett tjänsteföretag har ligger till grund för huruvida det finns ett behov av att styra den interna handeln genom internprissättning. Hur frekvent den interna handeln sker bör vidare beaktas vid val av internprissättningssystem då det påverkar vilken prismodell som är mest lämplig. Då tjänster har en låg standardiseringsgrad måste det valda internprissättningssystemet även ta hänsyn till att tjänster är svåra att värdera. Den kompetens som finns inom en organisation gällande utformningen av interna system är ytterligare en faktor som bör beaktas vid val av internprissättningssystem. Resultatet av denna studie påvisar att tillämpningen av internprissättning och de valda prismodellerna medför ett flertal positiva och negativa följder i ett tjänsteföretag. / Problem definition: A quantitative study in 2002 indicated that there are differences in how manufacturing companies and service companies design their transfer pricing systems. According to the study there is a need for more profound knowledge about transfer pricing systems in service companies as well as the impact of the systems. Purpose: The aim of this study is to analyse which factors service companies take into account when designing a transfer pricing system and to analyse what impact a transfer pricing system has in a service company. Research questions: What are the underlying factors behind the choice of transfer pricing system in service companies? What is the impact of the chosen transfer pricing system in service companies? Research contribution: Previous research cannot explain the choice of transfer pricing systems in service companies or the consecutions of the systems. The aim of this study is to respond to these unanswered questions, within the field of management controlling. Conclusion: The result of this study indicates that service companies take several factors into account when designing a transfer pricing system. Whether or not there is a need for a transfer pricing system in a service company is decided by the organisational structure. The frequency of transactions within the organisation is another factor that must be considered when designing the system, since it affects which model that should be used for transfer pricing. The low degree of standardisation of services should also be taken into account when it comes to transfer pricing. Moreover, this study finds that the capacity within the organisation for designing internal systems also should affect the choice of transfer pricing system. Finally, the result of this study shows that the appliance of a transfer pricing system as well as the chosen model induce several positive and negative consecutions in a service company.

Baseado num posicionamento crítico perante a denominada teoria da administração, o autor propõe uma análise do comportamento da administração pública nas empresas estatais brasileiras, a partir dos limites estruturais-históricos que conformam o campo dentro do qual agem os atores sociais. O argumento básico do trabalho é o de que as especificidades históricas brasileiras, sem prejuízo da utilização crítica de quadro s referenciais teóricos desenvolvidos em outros contextos, são um elemento crucial para a compreensão do comportamento administrativo nas organizações locais.os postulados da teoria da administração, desde o Taylorismo até a teoria dos sistemas abertos, obscurecem ou desconsideram os determinantes históricos-políticos, econômicos, e ideológicos - do comportamento administrativo. Daí que nos levam a elaborar interpretações falsas ou parciais da realidade. A análise do comportamento da administração das empresas estatais brasileiras elabora pelo autor, faz uso de um referencial teórico histórico-estrutural, valendo-se em especial da ciência política e da sociologia. Analisando um caso particular - uma empresa estatal real - o autor explora as relações entre o comportamento dos seus dirigentes e os seus determinantes, econômicos, ideológicos e políticos. Neste último nível, destaca as relações do Estado com a sociedade civil, e as relações internas na estrutura organizacional do Estado. As conclusões realçam algumas questões. Primeiramente, a eficiência e a eficácia da empresa estatal, vistas de uma ótica política, apresentam-se de acordo com os interesses da direção. Daí resulta que a racionalidade burocrática na empresa estatal. Por sua vez os interesses da direção coadunam-se com os interesses dominantes a nível do Estado. Em segundo lugar, esta questão remete ao problema do controle das empresas estatais, as quais apresentam-se formalmente com objetivos sociais. Tal questão envolve-se com a democratização da sociedade, o que pressupões também a democratização das gestão organizacional. Os postulados clássicos impossibilitam a compreensão das influências do contexto da sociedade no comportamento administrativo. Os postulados atuais, fundamental na teoria dos sistemas abertos, obscurecem o exercício da dominação nas organizações. Por conseguinte, não questionam a distribuição do poder na sociedade, e comprometem seus status cientifico ao desconsiderar as lutas pela democratização na sociedade e nas organizações. / Based on a critical positioning against the so-colled "Administrative Theory", the author makes an analysis of the behavior of public administration in State-owned enterprises in Brazil, having as a starting point the historical-estrutural limitations which set the boundaries whithin which social forces interact. This study starts from the assumption that the historical speficities of Brazil - no harm done to the use of referencial and critical frameworks developed in different contexts - are the crutial elements for the understanding of administrative behavior in local business organizations. From Taylorism to the Open-system theory, all of the postulates used by the administrative theories lessem the role - or else do not consider at all - the historical (political, economic and ideologic) factores as determining ones in administrative behavior. Thus, these lead one to the elaboration of false, or partial, interpretations of reality. The author's analysis of administrative behavior in Brazilian State-owned enterprises makes use of a historical-estructural theoretical framework as reference - the same ones used in Political Science and Sociology. In the analysis of a particular case - a State-owned enterprise, the author explores the relations between the behavior of its managers and its contextual economic, ideological and political determining factory. The relations between the State and civil society, as well as the State's organizational structure's internal relations are analysed in depth. Firstly, this study concludes that the efficiency of State-owned enterprises - when analysed from a political point of view - is consonant with the interests of their managers; that results in the fact that their bureaucratic rationality is run politically by authoritarian management. Furthermore, management's interests are highly tuned with the State's dominant interests. Secondly, it is also concluded that this first issue leads one to the problem of control in these Stateowned enterprises; who are presented as having social objective. This raises the question of the democratization processes of a society, which, by its turn, presupposes the democratization of organizational management. Finally, the author shows the limitations of the Administrative Theory. The classical assumptions make it impossible for one to understand the influence of a social context over administrative behavior. Current assumptions in this field - mainly the open-system theory - cover up the use of domination powers in different organizations. Thus, they do not question a society's distribution of power; that hampers their scientificity, since they do not consider the struggles for democratization as a social and organizational faet.

Notable in strategic management research is a paradigm shift from industry/market factors as determinants of competitive strategy to a resource-based view. This study focuses on the extent to which firms in the reinsurance industry use resources for strategic positioning and differentiation. A qualitative case study approach has been adopted for this study. On the basis of open-ended questions, interviews were conducted with 6 executives of the 6 chosen non-life reinsurance companies. In addition to interviews, company annual reports were used. Results obtained point to similarities in broader categorisation of resources, namely human capital, financial resources, information systems and organisational culture. Despite similarities in the broader grouping of resources, uniqueness in resources and competitive advantage derived therefrom is in the attributes of each of the resources that a reinsurance firm own. The main driver for basing positioning and differentiation strategies is that resources are controllable and manipulative compared to industry factors. Though the results support the underlying principles of the resource-based view, it is notable that its prescriptive nature with regard to resource characteristics, does not hold for some of the resources such as human resources, which are not perfectly immobile. / Graduate School of Business Leadership / MBL

O Design passou a ser executado em níveis cada vez mais complexos. No entanto, ainda existem desafios relacionados à inserção integrada das competências dos designers nas empresas, em virtude de uma visão fragmentada de muitas corporações acerca dos benefícios daquele. Por isso, a Gestão do Design ainda se assume como um desafio, quando se procura coordenar as práticas do Design de forma vertical nos níveis estratégico, tático e operacional. Nesse sentido, pesquisadores têm se detido em investigar sobre tal área, mas, de forma geral, os resultados restringem-se a contribuições mais teóricas do que aplicáveis em companhias. Dessa forma, a presente pesquisa visa apresentar um framework de Gestão do Design para aplicação em empresas desenvolvedoras de produtos. Para alcançar esse objetivo, foi necessário: compreender, sob uma perspectiva teórica e prática, os níveis de aplicação dessa gestão nas empresas, seus benefícios e desafios; identificar os fatores críticos de sucesso presentes na aplicação integrada do Design em companhias; explorar formas de realizar uma aplicação prática em empresas; analisar os elementos constitutivos de um framework conceitual e avaliar a aplicabilidade do framework. A fim de viabilizar tais discussões, a presente investigação foi delineada por meio de revisão bibliográfica, pesquisa de campo exploratória (composta pela opinião de noventa designers), Estudo de Caso (realizada com colaboradores e gestores de três empresas) e Pesquisa Ação (destinada a cinco empresas desenvolvedoras de produtos). Os resultados obtidos permitiram construir um framework de Gestão do Design, composto por oito etapas, que visam, respectivamente, pretender, engajar, estruturar e executar a inserção de práticas integradas do Design nas empresas. Cada etapa do framework apresenta, de forma clara, seu objetivo, as ações necessárias e os impactos organizacionais que tais atividades produzem na organização. Além disto, são recomendados alguns processos contínuos para a manutenção da inserção integral do Design nas companhias. / In the last decades, Design started being practiced in more complex levels. However, there are still challenges related to its vertical insertion due to a limited vision that many companies still have of its benefits. For this reason, Design Management is seen as a challenge since it aims to coordinate design practices in an integrated manner on strategic, tactical and operational levels. In this sense, many researchers have been investigating this area, but in general, the results are restricted to more theoretical contributions than applicable in companies. Thus, the present research presents a Design Management Framework for application in companies. To achieve this objective, it was necessary: to understand, from a theoretical and practical perspective, the application of this kind of management inside of companies, its benefits and challenges; identify the critical success factors present in application of design in companies; explore ways to achieve a practical application in companies; analyze the components of a conceptual framework and validate your applicability. In order to facilitate such discussions, this research was designed through a literature review, exploratory study (composed of the opinion of ninety designers), Case Study (conducted with employees and managers of three companies) and Research Action (aimed at five developers of companies). The results achieved enabled the construction of a framework composed by eight stages which aims to “intend, engage, structure and undertake” the insertion of integrated Design practices in companies. Each stage of the framework has the objective, the actions and the organizational impacts produced in the organization. Furthermore, some continuous processes are recommended for the maintenance of insertion of the Design in companies.

Este trabalho objetiva analisar o papel da distribuição de seguros por bancos (bancassurance) no mercado segurador brasileiro. A união dos dois mercados se deu a partir de 1967, quando toda a cobrança relativa a seguros passou a ser obrigatoriamente executada através da rede bancária, proporcionando a estes uma farta captação de recursos para a atividade principal da instituição: a concessão de crédito. A partir de então, o movimento de convergência entre os dois negócios só aumentou, através de fusões e aquisições de bancos e seguradoras, com marcos históricos importantes, como a constituição de 1988 que estabeleceu a vinculação do setor securitário ao Sistema Financeiro Nacional, ao lado das instituições bancárias. Atualmente, a atratividade da venda de seguros para os bancos continua muito grande. Com a concessão de crédito já tendo atingido um grande patamar junto ao público bancarizado, os bancos estão buscando a ampliação de suas receitas através de outros produtos e serviços. Dentre eles, seguros ocupa lugar de destaque. Para a execução da pesquisa, foram analisados indicadores econômicos, financeiros e sociais de diversos órgãos que aglutinam e estratificam dados sobre o mercado securitário e bancário nacional e internacional. Além disso, foram abordados marcos teóricos relativos à estratégia empresarial e competitiva, bem como a crescente participação dos bancos no mercado segurador. Por fim, foram expostos resultados qualitativos obtidos através das entrevistas, onde foi discutida a aplicação prática das decisões estratégicas que norteiam as posicionamentos das empresas envolvidas neste mercado, além das diferenças entre as formas de distribuição de seguros no mercado brasileiro. Apoiado pelo fenômeno da bancarização e na capilaridade da rede bancária, o bancassurance tem relevante papel na massificação de seguros junto à população. Como efeito, este mercado apresenta crescimento superior ao observado na economia brasileira, passando de uma participação inferior a 2% em 1994 para mais de 5% do Produto Interno Bruto (PIB) no início da presente década. A decisão da instituição financeira pela venda de seguros passa pela estratégia de diversificação do portfólio de produtos, com o objetivo de cobrir os seus custos através de produtos e serviços complementares à intermediação financeira, havendo diferenças entre bancos proprietários de seguradoras e bancos que realizam parcerias com seguradoras terceiras atuando apenas na distribuição. Um ponto fundamental do bancassurance é a proteção do patrimônio dos clientes, evitando a retirada de recursos da instituição financeira para a reposição do bem sinistrado, e a fidelização de clientes no longo prazo. / This paper aims to analyze the role of the distribution of insurance by banks (bancassurance) in the Brazilian insurance market. The union of the two markets occurred after 1967, when the entire collection related to insurances started to be done, mandatorily, through the banking network, thereby providing a rich fundraising for the institution's main activity: lending. Since then, convergence movement between the two businesses only grew through mergers and acquisitions of banks and insurance companies, with major historical milestones, such as the 1988 constitution that established the linkage of the insurance industry to the nation’s financial system, along with banking institutions. Currently, the attractiveness of selling insurance for banks remains very high. With the extension of credit already reached a great level with the bank going public, banks are seeking to expand their revenue through other products and services. Among them, insurances occupy a leading place. To carry out the research, we analyzed the economic, financial and social indicators of various bodies that bind and stratify data on the insurance and bank market national and international. Moreover, theoretical frameworks were addressed relating to business and competitive strategy, as well as the increasing participation of banks in the insurance market. Finally, qualitative results obtained from the interviews were exposed, where they discussed the practical application of strategic decisions that guide the positioning of the companies involved in this market, and the differences between the types of insurance distribution in the Brazilian market. Backed by the phenomenon that is banking and the stratification of the banking network, the bancassurance has a relevant role in the popularization of insurance among the population. In effect, this market presents a superior growth in comparison to the Brazilian economy, starting with participation percentage of less than 2% in 1994 to more than 5% of Gross Domestic Product (GDP) at the beginning of this decade. The decision by the financial institution to start selling insurance goes through the strategy of diversifying product portfolio, in order to cover its costs through products and services that are complementary to financial intermediation, when having differences between banks that own insurances companies and banks that have partnerships with insurance companies acting only in distribution. A key point of bancassurance is the protection of client’s assets, avoiding the withdrawal of funds from the financial institution for the replacement of a lost asset as well, and maintaining customer loyalty in the long run.

O Projeto Setorial Wines of Brasil é coordenado pelo Instituto Brasileiro do Vinho em parceria com a Agência Brasileira de Promoção de Exportações e Investimentos e busca promover o vinho brasileiro no mercado internacional. Esse trabalho teve como objetivo identificar a percepção das empresas do setor vinícola brasileiro em relação aos benefícios de marketing na internacionalização, propiciados pela participação no projeto Wines of Brasil. Foi feito um estudo exploratório utilizando a técnica de estudo de caso e trabalhou-se com o universo das empresas participantes do projeto consideradas internacionalizadas. O trabalho se desenvolveu em duas etapas: uma qualitativa, na qual os dados foram obtidos por meio de pesquisa bibliográfica e entrevistas em profundidade; e uma quantitativa, por meio da aplicação de questionários. As empresas foram caracterizadas conforme o uso da marca no exterior e os mercados-alvo. Os resultados apontaram que todas as empresas utilizam marca própria no mercado externo e têm como principal destino de seus produtos os Estados Unidos. Foi medida a média da importância dos benefícios percebidos pelas empresas ao participar do projeto Wines of Brasil, que apontou que a melhora na imagem do vinho brasileiro é considerada mais importante pelas empresas. Também se buscou saber a percepção das empresas quanto às vantagens de internacionalização e marketing ao participar do projeto. Nesse quesito, as publicações específicas de cunho editorial ganharam destaque, assim como as ações desenvolvidas pelas empresas, principalmente participação em feiras, além de visitas aos clientes, parcerias e treinamentos. Por meio dos resultados foi possível afirmar que o projeto é importante para o marketing e para a internacionalização das vinícolas participantes. Desta forma, os resultados aqui apresentados poderão servir como argumento motivador para as empresas que ainda não são consideradas internacionalizadas pelo Instituto Brasileiro do Vinho (IBRAVIN) a buscarem essa alternativa. / The Wines of Brazil Sectorial Project is coordinated by the Brazilian Wine Institute in partnership with the Brazilian Agency of Promotion of Exports and Investments seeking to promote the brazilian wine in the international market. This study aimed to identify the perception of the companies in the brazilian wine industry on the benefits of international marketing, enabled by the participation in the Wines of Brazil Sectorial Project. An exploratory research using the method of case study worked with the universe of companies participating in the project that are considered internationalized. The work was developed in two stages: one qualitative, in which the data was obtained by bibliographich research and in-depth interviews; and one quantitative through the use of questionnaires. The companies were grouped according to the use of the brand abroad and target markets. The results showed that all companies use their own brands in foreign markets and their main destination of its products is the United States. The average of the importance of perceived benefits was measured by companies for participating in the Wines of Brazil project, which pointed out that the improvement in the image of Brazilian wine is considered more important by the companies. It was also sought to discover the perception of the companies about the advantages of internationalization and marketing by joining the project. In this aspect, the specific editorial publications were highlighted, as well as the actions developed by the companies, mostly by the psarticipation at fairs, and visits to customers, partnerships and training. Through the results it was possible to say that the project is important for marketing and the internationalization of the participating wineries. Thus, the results presented here can serve as a motivating argument for those companies that are not considered internationalized by the Brazilian Wine Institute (IBRAVIN) to pursue this alternative.

Ao considerar que as empresas de serviços contábeis não prestam somente serviços na área contábil, mas também nas áreas societária, trabalhista e tributária, dentre outras; que clientes de portes semelhantes geram serviços com dificuldades de elaboração diferenciada em razão da forma de tributação, da atividade exercida e de questões de organização interna de cada empresa, entre outros fatores; que muitos dos escritórios contábeis cresceram e hoje são considerados empresas de serviços contábeis e constituem um segmento de grande importância no cenário empresarial brasileiro, faz-se necessário estudos quanto aos custos dos serviços prestados, a fixação do preço de venda destes serviços e a análise da lucratividade de cada cliente. O presente estudo, que tem como objetivo de propor um modelo de mensuração de custos mensais para as empresas de serviços contábeis, com o intuito de viabilizar a análise da lucratividade de cada um de seus clientes. O trabalho parte de uma abordagem administrativa, com enfoque gerencial da empresa de serviços contábeis, identifica custos e despesas, utiliza-se de conceitos de diversos métodos de custeio para direcionar os custos a cada departamento da empresa de serviços contábeis e, consequentemente, a cada cliente usuário dos serviços. Identifica, portanto, os custos, compara com os preços de venda praticados, e analisa, individualmente, a lucratividade de cada cliente da empresa de serviços contábeis. / Considering that accounting services companies do not only provide services in accounting, but also in corporation, labor and taxation, and other fields, considering that clients of similar sizes generate services with special development difficulties due to the way they are taxed, the type of business being carried out, and matters of each company’s internal structure, among other factors, considering that many accounting firms grew and today are considered financial services companies which constitute a segment of great importance in the Brazilian business scenario, studies on the costs of services provided to each client are made necessary as well as fixing the selling price of services and profitability analysis of each client. The present study aims to propose a measurement model of monthly costs for businesses providing accounting services, it intends to facilitate the analysis of the profitability of each client. It comes from an administrative perspective, with a managerial focus on accounting services companies, it identifies costs and expenses and uses the concepts of various defrayment methods to direct the costs to each department of the accounting services company and therefore to each client user of the services. Therefore it identifies the costs, compares them with the sales prices, and analyzes individually the profitability of each client of the accounting services company.