O presente estudo buscou avaliar, a partir de informações da Pesquisa Anual Industrial do IBGE, a evolução da Produtividade Total dos Fatores (PTF) para a indústria farmacêutica nacional, objetivando contribuir com o debate acerca dos reajustes de preços do setor no âmbito da resolução Nº 1, de 27 de Fevereiro de 2004 da CMED. Para tanto, foram estimadas as fronteiras de produção estocásticas segundo o modelo implementado em Battese e Coelli (1995) com o emprego da Forma Flexível de Fourrier. A partir da metodologia citada acima, calculou-se os índices PTF de Malmquist para o período compreendido entre 1996 e 2003. Foram construídos seis índices distintos de produtividade para avaliar o setor. Tal construção se deveu à necessidade de se atribuir exogenamente as taxas de depreciação para o cálculo do estoque de capital. Desta forma, três hipóteses distintas (8%, 9% e 10%, seguindo valores dentro do intervalo utilizado pela literatura de ciclos reais no Brasil) foram atribuídas com o objetivo de checar a robustez dos índices. A partir deste conjunto de três séries, foram calculados índices de média geométrica (seguindo a metodologia mais popular entre os autores da literatura de índices de Malmquist) e de média ponderada (cujo peso atribuído foi a participação do Valor da Transformação Industrial de cada empresa em relação ao total do mercado). Dentre os resultados obtidos, vale destacar que, no período investigado, o setor não apresentou variações tecnológicas significativas. Os coeficientes são, numericamente próximos a zero e os índices de variação técnica variam positivamente até 1999 e, posteriormente, apresentam variações negativas que compensam o efeito positivo do período anterior. O mesmo não pode ser dito ineficiência técnica. De acordo com as equações estimadas, a ineficiência não apenas está presente, como predomina a variância do erro idiossincrático. Sua variação não apresenta um padrão decrescente nítido como a tecnologia. Entretanto, quando avaliada de maneira acumulada, os resultados mostram que, em todos os índices elaborados, houve uma perda de eficiência. Os resultados finais dos índices, obtidos a partir da variação da eficiência técnica e da variação técnica, apontam para uma perda de produtividade acumulada nos dois grupos de índices, isto é, tomando como base o ano de 1996. Desta forma, o ano de 2003 apresentou uma perda média de 8% para a média ponderada e de aproximadamente 7% na média geométrica. / The aim of this study is develop a contribution about the prices readjustments in Brazilian Pharmaceutical Industrial Sector, which is regulated by Resolution Nº 1 from 27 February of Brazilian?s Medicines Chamber (CMED). The present work uses information from IBGE?s Industrial Annual Research between 1996-2003. This contribution comes from measuring the Malmquist Total Factor Productivity Index of this sector. In order to do so, Battese and Coelli?s (1995) stochastic productions frontiers were estimated whit employment of Fourrier Flexible Form. Six different indexes were constructed by the necessity to attribute an exogenous depreciation factor to calculus of capital stock. Therefore, three distinct hypotheses (8%, 9% and 10%) were established to this factor, following the values used by Brazilian Real Business Cycles Literature. Apart from these values, two sets of indexes were constructed: a geometric mean index (following the most popular methodology in the Malmquist Index Literature) and a weighted mean index (the weight used is the relatively participation of each firm at the total Industrial Transformation Value). The results shows that the sector doesn?t have a significant technological variation in the investigated period. The technological coefficients are numerically near to zero and the derivative technological indexes present positive variation until 1999. After this period, the technological indexes present negative variation, so the final effect is quite null. Looking to the technical efficiency, we can?t assume the same result. According to the estimated equation, inefficiency is not only present but it?s effects seem dominate the idiosyncratic error. Moreover, the inefficiency doesn?t show a clear decreasing pattern like technological variation. However, when someone evaluate this variable accumulated, the results show an efficiency lost. The final results of these indexes were got by the technical indexes and technical efficiencies indexes and present an accumulated efficiency lost in two sets of indexes with 1996 as basis. Therefore, 2003 shows an average lost about 8% in weighted mean and about 7% in geometric mean.

Numerous companies experienced the digital transformation of their functional and operationalstrategies. Among all the business sectors, which are being transformed, the industrial sector exhibits aconsiderable delay in transforming its operational strategy. The most significant underlying reason isthe high expenditure involved in upgrading the hardware components and infrastructure. According tothe literature, transformed companies enjoyed higher revenues and became more innovative. However,in most researches, an instant character was given to the transformation, and only a few years wereinvestigated; therefore, there was a need to describe the dynamics of the transformation with differentstages based on how it was executed. The digital transformation variable constructed in this studycontained the missing information from both the time the transformation was implemented and thespecific level it has reached. In particular, the investigated sample included ten firms from theindustrial sector of motion, automation, and robotics over ten years, and a panel data analysis wasconducted by utilizing the developed digital transformation variable. The analysis revealed that boththe business revenue and patented innovations were positively related to the transformation. Thetransformation brought immediate results to the innovation aspects, and all the examined companiesimproved their patented innovations. In contrast, the relationship of the business revenue with thelevel of the digital transformation was found impaired compared to previous studies. The investigationof the impact of the time lag resulted in the same conclusions for both explored variables, whereas themodel has been found robust against changes in the constructed digital transformation variable. Sincemore time and resources are required for the industrial sector to enjoy the transformation benefits, thissector must be studied independently by understanding its unique implications for the interpretation ofthe transformation outcomes.

This paper empirically estimates the effect of tax exemptions from the carbon tax and energy taxon emissions in Sweden. After the tax exemptions in 1992, carbon dioxide emissions from theSwedish industrial sector increased by, on average, over 34 percent, compared to a synthetic control unit constructed from a comparable group of OECD countries. The main finding is robust to various placebo tests, robustness tests and a dose-response test, suggesting that the tax exemptions are the driver of the result.

El presente proyecto tiene como principal alcance brindar una propuesta de transformación digital a los procesos core de la empresa, asimismo realizar la evaluación del nivel de capacidad de los procesos de TI de la empresa Volta SA bajo el proceso de evaluación de COBIT PAM, los mismos que deben estar alineados a cumplir los objetivos estratégicos de la empresa. En base a la evaluación se determinarán los planes de acción a considerar para llegar al nivel de capacidad objetivo. El desarrollo del proyecto está dividido en 4 capítulos, los cuales serán descritos a continuación. El primer capítulo detalla información del negocio, su estructura, procesos, objetivos estratégicos. Los cuáles serán de base inicial para el desarrollo de los demás capítulos. El segundo capítulo nos presenta el fundamento teórico y base de conocimiento de todo lo considerado en el documento. El tercer capítulo representa la base central del documento, en este capítulo se evaluarán los diferentes procesos de COBIT PAM aplicados a los procesos de TI seleccionados, así como la selección del proceso de negocio candidato para la propuesta de transformación digital. Finalmente, en el cuarto capítulo se reflejará el resultado de la evaluación en donde se podrá apreciar el nivel de capacidad de los procesos TI y se deberá determinar los planes de acción para superar las brechas existentes entre el nivel de capacidad alcanzado y nivel objetivo. / The main scope of this project is to provide a digital transformation proposal to the core processes of the company, also to carry out the evaluation of level of capacity of IT processes of the company Volta SA under the COBIT PAM evaluation process, the same ones that must be aligned to meet strategic objectives of the company. Based on the evaluation, the action plans to be considered to reach the target capacity level will be determined. The development of the project is divided into chapters, which will be described below. The first chapter details business information, structure, processes and strategic objectives. Which will be the initial basis for the development of the other chapters. The second chapter presents the theorical basis and knowledge base of everything considered in the document. The third chapter represents the central basis of the document, in this chapter will be evaluated the different processes of COBIT PAM applied to the selected IT processes, as well as the selection of business process candidate for the digital transformation proposal. Finally, the fourth chapter will reflect the outcome of the evaluation where the capacity level of IT processes can be assessed, and actions plans should be determined to overcome the gaps between the capacity level reached and the target level. / Tesis

El crecimiento industrial en el país va en aumento, lo que genera un incremento de la necesidad de nuevas estructuras industriales. La siguiente tesis tiene como objetivo principal representar una guía, mediante un ejemplo aplicativo, de análisis y diseño estructural de una nave industrial con puente grúa, debido a que el Perú no cuenta con lineamientos exclusivos para este tipo de estructuras. Se presenta una recopilación teórica que cubre los lineamientos para el análisis y diseño estructural de naves industriales, teniendo en cuenta los efectos que genera un puente grúa en la estructura, para después establecer una metodología clara y concisa. Se plantea un proyecto teórico de una nave industrial que cubre un área de 600 m2, cuyo uso será de almacén y cuenta con un puente grúa de 10 toneladas de capacidad, con el objetivo de desarrollar la metodología establecida. La metodología, que comprende el análisis y diseño estructural de naves industriales con puente grúa, cumple con los requerimientos de las normativas: Reglamento Nacional de Edificaciones (RNE), American Institute of Steel Construction (AISC) y el American Concrete Institute (ACI). / Industrial growth in the country is increasing, which generates an increase in the need for new industrial structures. The following thesis has as main objective to represent a guide, through an application example, of analysis and structural design of an industrial building with travelling crane, because Peru doesn´t have exclusive guidelines for this type of structures. A theoretical compilation is presented covering the guidelines for the analysis and structural design of industrial buildings, considering the effects generated by a traveling crane on the structure, and then establishing a clear and concise methodology. It proposes a theoretical project of an industrial building covering an area of 600 m2, whose use will be Warehouse and has a crane bridge of 10 tons of capacity, with the aim of developing the established methodology. The methodology, which includes the analysis and structural design of industrial buildings with Crane bridges, meets the requirements of the regulations: National Building Regulations (RNE), American Institute of Steel Construction (AISC) and the American Concrete Institute (ACI). / Tesis

Uno de los principales problemas que preocupa tanto a los teóricos de la ciencia de la administración de empresas, como a los altos ejecutivos de las empresas, es qué estrategia debe aplicar una entidad económica para obtener una ventaja competitiva y, eventualmente, aumentar tanto su cuota de mercado en el mercado en el que opera como para conseguir una mayor rentabilidad. La crisis económica que comenzó en 2008, ha llevado a la recesión a muchos países y muchas empresas se enfrentan a condiciones difíciles en sus operaciones comerciales, lo que en algunos casos es una amenaza directa para su supervivencia. Este hecho ha llevado a un resurgimiento del interés por la recuperación de las empresas y las estrategias necesarias para ello, mientras dichas empresas tratan de mejorar sus resultados durante la recesión (Schoenberg, Collier and Bowman, 2013). Slatter (1984) señala la recesión como la quinta de las 18 operaciones de activación del declive. Los estudios suelen identificar “respuestas de austeridad” y/o “de inversión” para garantizar la supervivencia y la mejora de los resultados (por ejemplo, Robbins y Pearce II, 1992; Denis y Kruse, 2000), aunque tales esfuerzos pueden fracasar (por ejemplo, Slatter, 1984; Pajunen, 2008). Las revisiones de la literatura sobre recuperación, muestran que la austeridad es la clave para una recuperación exitosa, ya sea a través de un enfoque autónomo, o como preludio de una estrategia de recuperación (Pearce II y Robbins, 1993; Barker III y Duhaime, 1997). La estrategia de recuperación pertenece al grupo de estrategias empresariales de rescate/reversión y es utilizada principalmente por las empresas que se enfrentan a problemas económicos o de otra índole y que intentan superar la situación poco propicia a la que se enfrentan. Además, esta estrategia es utilizada alternativamente por las empresas que desean prevenir problemas futuros. Estos casos se caracterizan por la falta de recursos, la escasa confianza de los empleados, la falta de tiempo o el fracaso de la gestión. La causa de estos problemas son los cambios repentinos en los requisitos de los factores externos del mercado, ya sean competidores, proveedores o clientes (Johnson y Scholes, 2002). El objetivo general de la estrategia de recuperación es revertir la situación de estancamiento y recuperar la normalidad en términos de niveles aceptables de rentabilidad. Para aplicar esta estrategia, es necesario diagnosticar las causas de los problemas a los que se enfrenta la empresa y también es necesario comprender el marco macroeconómico general, así como el microentorno de la industria específica. Las razones que llevan a un deterioro significativo de los resultados económicos de la empresa pueden ser tanto internas (factores internos) como externas (factores externos). Además, algunos autores como Barker III y Duhaime (1997) y Pearce y Robbins (1993) también plantean la cuestión de la categorización del descenso de los negocios si éste se produce por causas propias (internas) o por una bajada general del sector. Schendel, Patton y Riggs (1976) se centraron en el análisis de las verdaderas razones del declive de una empresa, clasificándolas en función de si se derivan de la falta de aplicación de los cambios, de estrategias inadecuadas, de procesos y operaciones imprecisas y costosas, o del fracaso total de la estrategia. Investigaciones posteriores de Schendel y Patton (1975), demuestran que existen marcadas diferencias en determinadas variables que son descritas por las empresas que han aplicado con éxito la estrategia de recuperación. Tras analizar las causas que llevan a una empresa a sufrir pérdidas, hay que valorar si merece la pena mantenerla en funcionamiento y no declararla en bancarrota como mencionan Routledge y Gadenne (2004), quienes identifican que la primera decisión importante que se debe tomar es si la empresa debe ser reorganizada o liquidada y, finalmente, si la decisión no es liquidar, la alta dirección debe aplicar una estrategia de recuperación. La aplicación de la estrategia de recuperación se logra mediante una planificación adecuada y procedimientos concretos (procesos); a título indicativo, podemos mencionar algunos de ellos, como la gestión del cambio, la desinversión de activos específicos, la reducción de costes (operativos y otros) y las adquisiciones estratégicas. Sin embargo, en la literatura existente no hay ningún estudio sobre las estrategias de recuperación empresariales, ni durante la recesión económica, ni en condiciones sin precedentes como las de la economía griega, que analicen la conveniencia de aplicar las tácticas utilizadas y el impacto de los factores internos y externos en el plan estratégico, la facturación, los resultados, el ROI y el ROA de la empresa. Además, tratamos de entender el impacto en el éxito de la recuperación, según quién elabora la estrategia de la empresa. Esta investigación se lleva a cabo en unas condiciones sin precedentes para la economía griega, con una caída del PIB de 237.000 millones en 2009 a 179.000 millones en 2014, y un aumento del desempleo del 9% en 2009 al 27% en 2015 (Autoridad Estadística Helénica). En el primer capítulo de este trabajo, intentamos atribuir la importancia conceptual de la estrategia y la gestión estratégica, así como su desarrollo y utilidad. Además, analizamos el entorno externo que afecta a la estrategia empresarial, así como la jerarquía de las estrategias. En el segundo capítulo, hacemos referencia a la estrategia operativa a la que pertenece la estrategia de recuperación. En el tercer capítulo, hablamos de la definición de crisis en general, pero también de la crisis de las empresas y de su ciclo de vida. Hacemos referencia a las crisis económicas más importantes que ha vivido el planeta, así como una amplia referencia a la crisis económica de Grecia, país sobre el que trata esta investigación. Además, se incluye una descripción y un análisis de la situación de las empresas griegas durante el período pandemia-covid 19. Así mismo, se incluyen referencias bibliográficas y un análisis detallado de la gestión del cambio en el cuarto capítulo, tanto por su importancia como por su interpretación. Nos referimos a la interpretación cuantitativa del cambio y a los criterios que determinan que una empresa se encuentra en una situación crítica, pero también a los criterios que indican que una empresa ha vuelto a la normalidad. En el mismo capítulo, presentamos un informe detallado sobre las causas por las que una organización puede encontrarse en una situación crítica, así como la división de dichas causas en externas e internas. En el capítulo 4, hacemos referencia a las estrategias de recuperación, pero también a los modelos de recuperación que se mencionan en la literatura, así como a los factores de éxito de una estrategia de recuperación. También se hace referencia a la categorización de las empresas que aplican una estrategia de recuperación en función de los resultados de la misma. En el quinto capítulo, se hace referencia a las metodologías de investigación que llevamos a cabo para las operaciones griegas. Inicialmente, con la ayuda de la estadística descriptiva, analizamos las características demográficas de quienes participaron en la encuesta y de las empresas que representaban. Registramos los porcentajes de influencia de sus factores empresariales, como su plan estratégico, sus resultados, su facturación, su ROI y su ROA. Recogemos en porcentaje los factores externos e internos que influyeron en ellos, los resultados que se obtuvieron y las tácticas que se aplicaron. En el mismo capítulo, con la ayuda de modelos estadísticos, llegamos a conclusiones útiles para la correlación de numerosos factores relativos al índice de facilidad/dificultad de aplicación de las tácticas que se aplicaron, así como para la correlación de los factores que aportaron resultados exitosos, pero también la importancia que tienen para obtener resultados exitosos, para quien formula y aplica el plan estratégico. Además, se describen conclusiones útiles para el orden correcto de las tácticas de recuperación aplicadas en base a la experiencia y los conocimientos de los directivos de las empresas griegas. Para el análisis de todos ellos, se utilizaron las pruebas Chi cuadrado de Pearson, los modelos de coeficiente de correlación de Spearman, la prueba de Kruskal Wallis (análisis de la varianza) y la regresión logística binaria. Adicionalmente, aplicamos análisis factorial, análisis de conglomerados implementado y analizado con prueba de correlación de coeficiente de Spearmen y análisis ANOVA.

Purpose: To identify among temporary agency workers at Proffice AB in Jönköping, which de-motivators constitute a problem with-in the industrial sector, and further propose a framework that can be used as an indicative tool for alleviating these prob-lems for companies working in the sector. Background: Temporary agency work is an increasingly growing industry. In the EU it has been the fastest growing market the last 20 years. At the same time, the rate at which temporary agency workers (TAWs) quit their jobs due to dissatisfaction is high-er than for most industries. Research on the subject has dis-covered that this is due to underlying reasons that emerge in the everyday work of the TAWs. These are labeled de-motivators. This research is aimed at the industrial sector, a sector within temporary agency work that has been over-looked in previous research. Due to the special working con-ditions, it contains many de-motivational factors, making it an interesting area to research. Method: In order to answer the purpose, interviews with managers at Proffice (a Swedish temporary agency), TAWs at Proffice, and managers at host companies have been conducted in or-der to test de-motivational theories, discover new de-motivators, and gain knowledge in order to develop a new framework for dealing with de-motivators subjected to TAWs within the industrial sector. Since the interviewees are differ-ent types of respondents, the methods of interviewing have varied between being semi-structured, and unstructured. Conclusion: As a result of the case study, the authors suggest a framework for how managers at temporary agencies and host companies could prioritize dealing with the most important de-motivators in accordance with the empirical findings. This framework indicates that previous research done on de-motivators among TAWs does not completely correspond to TAWs within the industrial sector.

<p> </p><p><strong>Purpose</strong>: To identify among temporary agency workers at Proffice AB in Jönköping, which de-motivators constitute a problem with-in the industrial sector, and further propose a framework that can be used as an indicative tool for alleviating these prob-lems for companies working in the sector.</p><p><strong>Background</strong>: Temporary agency work is an increasingly growing industry. In the EU it has been the fastest growing market the last 20 years. At the same time, the rate at which temporary agency workers (TAWs) quit their jobs due to dissatisfaction is high-er than for most industries. Research on the subject has dis-covered that this is due to underlying reasons that emerge in the everyday work of the TAWs. These are labeled de-motivators. This research is aimed at the industrial sector, a sector within temporary agency work that has been over-looked in previous research. Due to the special working con-ditions, it contains many de-motivational factors, making it an interesting area to research.</p><p><strong>Method</strong>: In order to answer the purpose, interviews with managers at Proffice (a Swedish temporary agency), TAWs at Proffice, and managers at host companies have been conducted in or-der to test de-motivational theories, discover new de-motivators, and gain knowledge in order to develop a new framework for dealing with de-motivators subjected to TAWs within the industrial sector. Since the interviewees are differ-ent types of respondents, the methods of interviewing have varied between being semi-structured, and unstructured.</p><p><strong>Conclusion:</strong> As a result of the case study, the authors suggest a framework for how managers at temporary agencies and host companies could prioritize dealing with the most important de-motivators in accordance with the empirical findings. This framework indicates that previous research done on de-motivators among TAWs does not completely correspond to TAWs within the industrial sector.</p><p> </p>

More and more companies and organizations around the world are aiming towards a sustainable path for their businesses. Pressure from stakeholders and society pushes companies to report on their sustainability performance; however, companies are also seeing the opportunities which arise with these reports and especially large companies are embracing the sustainable path according to prior studies. With an increasing number of sustainability reports produced around the world, the need for measuring the performance indicators within these reports is increasing.With the expansion of sustainability reports among companies, the use of the Global Reporting Initiatives (GRI) Guidelines becomes a popular framework for companies to adopt. GRI is widely used around the world, as their comprehensive framework includes many performance indicators for companies to report on.It has also been proved that the use of sustainability reports and the number of indicators disclosed in these reports are depending on several criteria among which the size of the company, its sector of activity, and its nationality.As master students studying in Sweden, we considered it would be interesting to know more about the sustainability reporting inside the country we are studying in. Large-size companies tend to disclose use more sustainability reporting and to disclose more information. Some sectors as the industrial sector are in need of sustainability reporting. As no prior studies were found in our search for showing which GRI indicators companies of the industrial sector preferably report on, we decided to embrace the challenge and fill the research gap by conducting a research of large Swedish companies within the industrial sector.This thesis adopted a quantitative approach. We collected data from 30 large Swedish companies within the industrial sector. We also conducted five hypotheses for our analysis in order to make conclusions on our work, and our main findings show that among the Swedish large-size companies belonging to the industrial sector, the largest report more on sustainability using the GRI. Besides, among the large companies which disclose on the GRI the largest disclose on more indicators than the smallest. Finally, we succeeded in identifying indicators of the GRI which are largely and poorly disclosed by the Swedish large-size companies belonging to the industrial sector.

[pt] Este estudo examina, mediante o uso de indicadores de liquidez tradicionais, Rentabilidade e o Modelo Fleuriet, a administração do capital de giro das empresas. Dentro da gestão financeira é necessário analisar o capital de giro e se os seus níveis são adequados, excessivos ou insuficientes. Esta análise deve ajudar-nos a entender que ter um capital de giro suficiente é uma garantia para a estabilidade da empresa e o permite conduzir as suas operações em uma base mais econômica e sem restrições financeiras, tornando possível confrontar emergências e perdas sem o perigo de uma crise financeira. Essa metodologia foi aplicada a uma amostra composta de empresas brasileiras e peruanas pertencentes a seis setores industriais. Estas empresas são de capital aberto e tiveram ações negociadas na Bolsa de Valores de seus países, no período compreendido entre os anos de 2000 a 2007. O resultado da análise mostrou que os índices econômico-financeiros tradicionais explicam a rentabilidade da empresa. O índice que apresentou melhor resultado foi o Índice de liquidez corrente. Já na abordagem do Modelo Fleuriet para gerenciamento dinâmico do capital de giro, as empresas foram classificadas de acordo com a estrutura financeira estabelecida por esse modelo. Verificou-se que a maior freqüência para as empresas brasileiras foram as de tipo V, as quais são sólidas, financeiramente e têm capital de giro positivo, alem de um saldo de tesouraria positivo. A necessidade de capital de giro positiva mostra que as empresas devem gerenciar suas políticas de capital de giro eficientemente e efetivamente. No caso das empresas peruanas, o tipo III, insatisfatório, teve a freqüência maior. Neste caso apresentam um capital de giro positivo, uma necessidade de capital de giro também positiva e um saldo de tesouraria negativo. Mostrando que as empresas têm uma dependência de empréstimos de curto prazo para o financiamento de suas operações. / [en] This study examines, by the means of traditional liquidity indicators and the Fleuriet model, the working capital management of firms. Within financial management, it is necessary to analyze working capital and whether its levels are adequate, excessive, or insufficient. This analysis should help us to understand that having sufficient working capital is a guarantee for the stability of the firm and permits it to conduct its operations on a more economic basis and without financial restrictions, making it possible to confront emergencies and losses without a financial crisis. This methodology was applied to a sample composed of Brazilian and Peruvian enterprises from six industrial sectors. These firms have their shares traded on the stock exchange of their respective countries, in the period from 2000 to 2007. The result of the analysis was that the traditional financial-economic indicators explained corporate profitability. The indicator that presented the best result was that of current liquidity. Using the approach of the Fleuriet model for dynamic working capital management, the companies were classified according to the financial structure established by this model. The greatest frequency for Brazilian firms was of type V, which are solid financially with positive working capital, aside from a positive Treasury position. The positive necessity for working capital shows that firms must manage their working capital policies efficiently and effectively. In the case of the Peruvian firms, type III, insatisfactory, had the greatest frequency. In this case are presented a positive working capital, a necessity for working capital also positive, and a negative treasury balance. This shows firms with a dependence on short-term loans for their financing.