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PROGRAMA BOLSA FAMÍLIA: O ACOMPANHAMENTO DAS CONDICIONALIDADES BOLSA familia计划:监测条件
Pub Date : 2015-12-01 DOI: 10.17058/CEPE.V0I42.6640
Rita Inês Paetzhold Pauli, L. Fraga, K. Vieira
O objetivo do artigo e mostrar se as condicionalidades do Programa Bolsa Familia estao sendo cumpridas, e se sao aplicadas advertencias no caso de ocorrencia de descumprimento pelas familias beneficiarias. Relaciona-se o acompanhamento das condicionalidades vis a vis o avanco de indices sociais e economicos do pais. A pesquisa caracteriza-se como descritiva e de cunho quantitativo. Foram utilizados e comparados os dados secundarios do Brasil e Rio Grande do Sul (RS), coletados no Portal Data Social. Os resultados com relacao ao cumprimento das condicionalidades concernentes a educacao, mostraram que o percentual de beneficiarios acompanhados na frequencia escolar aumentou entre os anos de 2009 e 2013, no Brasil e numa proporcao maior no RS. Os dados relativos a saude revelaram avancos, porem, e muito elevado o percentual de beneficiarios nao acompanhados em ambas as esferas. As informacoes sociais e economicas de 2004 e 2012 , indicaram uma reducao das taxas de analfabetismo, percentual de pessoas em extrema pobreza, domicilios em situacao de habitacao precaria, trabalho infantil , desigualdade de renda e aumento no rendimento per capita das familias. Depreende-se que ha uma necessidade de maior fiscalizacao, uma vez que houve um maior numero de descumprimentos em relacao as penalidades.
本文的目的是表明Bolsa Familia计划的条件是否得到满足,以及如果受益家庭不遵守,是否会发出警告。它与监测与国家社会和经济指标进展有关的条件有关。本研究具有描述性和定量性质。我们使用并比较了在社交数据门户网站上收集的巴西和南大州的二级数据。结果和关系执行附加条件相关的教育中所占的比例,表明受益人伴随着学校在频率增加到2009年的2013,在巴西,在RS的比例大,健康数据显示avancos占的比例很高,但受益者不伴随着两个球。2004年和2012年的社会和经济信息显示,文盲率、极端贫困人口比例、住房状况不稳定、童工、收入不平等和家庭人均收入增加。由此可见,有必要进行更多的检查,因为在处罚方面有更多的违规行为。
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引用次数: 1
MUDANÇAS DE MÉTODO DE CUSTEIO E O IMPACTO NO SISTEMA DE INFORMAÇÃO GERENCIAL: UM ESTUDO QUALITATIVO 成本计算方法的变化及其对管理信息系统的影响:定性研究
Pub Date : 2015-11-18 DOI: 10.17058/CEPE.V0I42.6208
F. Fontoura, R. Cardoso
This research consists of indentify the impacts caused on the Management Information System with the change of the Variable Costing method to Production Effort Unit (UEP), through the realization of a case study in a food industry. Information were collected from documentary analysis and complete interview with two directors or the company. Grounded on theoretical reference related to accounting information evaluation for management purposes (JOHNSON e KAPLAN, 1993; ALLORA, 1996; BORNIA, 2010), the performance indicators regarding two periods (before and after the change of the variable costing method) were analyzed. The results suggest that the order of information, fundamental to implementation of method UEP, provoked changes on the Organizational Control Mechanism, however, there is a lack of holistic vision and an integration with the strategic management. Additionally, we reiterate the maximum that there isn’t costing method more adequate or more exact; there is, methods more appropriate to the organization management if integrated to the organizational strategy process.
本研究通过对某食品行业的案例研究,确定可变成本法向生产努力单位(UEP)的转变对管理信息系统的影响。通过文献分析和对公司两名董事的完整访谈收集信息。基于有关管理目的的会计信息评价的理论参考(JOHNSON e KAPLAN, 1993;ALLORA, 1996;BORNIA, 2010),分析了两个时期(变动成本法变更前后)的绩效指标。结果表明,信息的顺序是实施UEP方法的基础,引发了组织控制机制的变化,但缺乏整体视野和与战略管理的整合。此外,我们重申,最大限度地没有成本核算方法更充分或更准确;如果将组织战略过程整合起来,就会有更适合组织管理的方法。
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引用次数: 0
ANÁLISE DA EVOLUÇÃO DA CONCENTRAÇÃO INDUSTRIAL NO VAREJO SUPERMERCADISTA BRASILEIRO ENTRE 1998 E 2013 1998 - 2013年巴西零售超市产业集中度演变分析
Pub Date : 2015-11-11 DOI: 10.17058/CEPE.V0I42.6207
J. C. Oliveira, Felipe dos Santos Delgado
This article aims to measure and to analyze the evolution of the Brazilian supermarket sector market concentration in the period between 1998 and 2013. This was made possible by the analysis of the main indicators of concentration calculated namely: concentration ratio (CR), Herfindahl-Hirschman index (H) and the Theil entropy index (ET). It was found that there was increased concentration in the supermarket sector, driven by the entry of foreign networks and the expressive movement of mergers and acquisitions recorded from the 1990s.
本文旨在测量和分析1998年至2013年期间巴西超市部门市场集中度的演变。这是通过分析计算的浓度主要指标,即浓度比(CR)、赫芬达尔-赫希曼指数(H)和Theil熵指数(ET)来实现的。研究发现,在外国网络的进入和20世纪90年代记录的富有表现力的并购运动的推动下,超市部门的集中度有所提高。
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引用次数: 2
IMPACTOS DA REDUÇÃO DO IMPOSTO SOBRE BENS INDUSTRIALIZADOS NAS VENDAS DE VEÍCULOS AUTOMOTORES 工业产品税收减免对汽车销售的影响
Pub Date : 2015-11-11 DOI: 10.17058/CEPE.V0I42.5677
C. Sonaglio, Jean dos Santos Flor
O setor automobilistico brasileiro foi responsavel por 18% do Produto Interno Bruto Industrial em 2012, alem disso, esse setor possui fortes encadeamentos com os demais setores da economia. Apos queda nas vendas de veiculos, no intuito de incentivar o crescimento do setor, o governo adotou como medida anticiclica a reducao do Imposto sobre Produtos Industrializados (IPI). O objetivo deste trabalho foi verificar se tal medida foi eficaz para a recuperacao das vendas de veiculos. A analise segue um modelo econometrico de cointegracao que permite mensurar as elasticidades de curto e de longo prazo entre as variaveis. Algumas simulacoes indicam que a medida de reducao do IPI foi responsavel por 31,07% das vendas de veiculos entre maio a dezembro de 2012, o que sugere que a medida adotada foi eficaz e alavancou o setor automotivo
2012年,巴西汽车行业占国内生产总值(gdp)的18%,此外,该行业与其他经济部门有着紧密的联系。在汽车销售下降后,为了刺激该行业的增长,政府采取了降低工业产品税(IPI)作为预期措施。本研究的目的是验证这一措施是否有效地恢复汽车销售。该分析遵循协整计量模型,允许测量变量之间的短期和长期弹性。一些模拟表明,在2012年5月至12月期间,IPI降低措施占汽车销售的31.07%,这表明该措施是有效的,并利用了汽车行业
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引用次数: 2
CRISE FINANCEIRA DE 2008 E OS IMPACTOS NA RENTABILIDADE DAS INSTITUIÇÕES BANCÁRIAS BRASILEIRAS 2008年金融危机及其对巴西银行盈利能力的影响
Pub Date : 2015-11-11 DOI: 10.17058/CEPE.V0I42.6256
Jonnes Chan Bekoski, Gilberto Francisco Ceretta, G. R. Mello
The present study aimed to verify whether the Brazilian banking sector was affected by the financial crisis of 2008 in terms of profitability. The methodological approach was to quantitatively because we used the average pairwise testing, especially the nonparametric Wilcoxon. The study population comprised all banks classified by BM&FBovespa, a total of 27 companies, but due to lack of information 2 institutions were removed from the study. At the end, since it was found negative impacts on most indices and periods analyzed, concluding that Brazilian banks really were affected by the 2008 financial crisis. Therefore, despite the negative impact of higher institutions, the analysis demonstrates a lesser impact to the short term.
本研究旨在验证巴西银行业在盈利能力方面是否受到2008年金融危机的影响。方法学方法是定量的,因为我们使用了平均两两检验,特别是非参数Wilcoxon。研究对象包括BM&FBovespa分类的所有银行,共27家公司,但由于缺乏信息,2家机构被排除在研究之外。最后,由于发现对大多数指数和时期的负面影响进行了分析,得出巴西银行确实受到2008年金融危机影响的结论。因此,尽管高等院校有负面影响,但分析表明短期内的影响较小。
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引用次数: 0
O NACIONALISMO METODOLÓGICO NA ECONOMIA E A ECONOMIA POLÍTICA DOS SISTEMAS-MUNDO COMO POSSIBILIDADE DE SUA SUPERAÇÃO 经济学中的方法论民族主义和世界体系的政治经济学作为克服它们的可能性
Pub Date : 2015-11-11 DOI: 10.17058/CEPE.V0I42.6204
P. Vieira
This paper traces the persistence of Methodological Nationalism (MN) in economic analysis, from Classical Political Economy to the new Political Economy of the World System. The central argument is that the adoption of a national outlook is almost inevitable when theoretical efforts aim to support public policies. In this sense, Georg Friedrich List was a pioneer of MN in economic analysis. For the same reason, MN was reinforced by Latin American developmentalism and couldn´t be overcome by the new Political Economy of the World System. The article claims that the Political Economy of the World-System has the potential to surpass MN, and illustrates this potential with an initial application of such a perspective to the Brazilian case.
本文追溯了方法论民族主义(MN)在经济分析中的坚持,从古典政治经济学到世界体系的新政治经济学。其核心论点是,当理论努力旨在支持公共政策时,采用国家观点几乎是不可避免的。从这个意义上说,乔治·弗里德里希·李斯特是MN在经济分析中的先驱。由于同样的原因,拉丁美洲的发展主义强化了MN,并且无法被世界体系的新政治经济学所克服。文章声称世界体系的政治经济学有超越MN的潜力,并通过对巴西案例的初步应用来说明这种潜力。
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引用次数: 5
O FOMENTO ÀS MICRO E PEQUENAS EMPRESAS POR MEIO DE TRATAMENTO DIFERENCIADO NAS LICITAÇÕES REALIZADAS PELOS GOVERNOS 通过政府在投标中给予不同待遇来促进小微企业的发展
Pub Date : 2015-11-11 DOI: 10.17058/CEPE.V0I42.5623
Simonelle Wivian Nascimento
O presente trabalho tem como objetivo evidenciar o tratamento diferenciado realizado pelo Governo para com as pequenas e micro empresas. O estudo se baseia em uma analise dos dados dos pregoes eletronicos realizados pelo Instituto Federal e Ciencia e Tecnologia – Campus Recife constantes no COMPRASNET (site onde sao realizados os pregoes eletronicos do Governo Federal). O trabalho mostrou que na linha de tempo analisada as politicas publicas de fomento as micro e pequenas empresas tem sido eficazes quanto ao seu proposito.
本研究旨在突出政府对小微企业的区别对待。这项研究是基于对联邦科学技术研究所-累西腓校区进行的电子钉数据的分析,这些数据包含在COMPRASNET(联邦政府进行电子钉的网站)中。研究表明,在时间轴分析的公共政策促进小微企业的目的是有效的。
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引用次数: 1
MARKETING DE RELACIONAMENTO: A PERCEPÇÃO DO CLIENTE DA SOUZA CRUZ 关系营销:SOUZA CRUZ的客户感知
Pub Date : 2015-09-24 DOI: 10.17058/CEPE.V0I41.4465
Jorne Ricardo Peiter, A. Abicht, A. Ceolin
Due to the increasing concern of the organizations with the constant developments and changes in business processes, especially with regard to the quality of its products and services, it became necessary to conduct studies on ways of approaching clients and prospecting for new customers. This practice gained paramount importance to add value to the organization, and increasingly understand the needs of customers through relationship marketing. This study aims to investigate the perception of customers regarding relationship marketing tools used by the company Souza Cruz AS. Therefore, we present the main concepts involving relationship marketing process and customer loyalty. The methodology used was divided into two stages, the first being exploratory and qualitative literature and the second is descriptive and quantitative literature. The sample of 50 clients of Souza Cruz. The results show that customers consider important the relationship with the company, which is proven by the average search attributes in communication / attendance of employees (4.35 in degree of importance, and 4.58 in satisfaction). In the synthesis of overall satisfaction, the mean degree of satisfaction given by the research sample is 3.98. This percentage was considered good, as close to the item content (grade 4). This result may be related to the work of relationship the company Souza Cruz has been performing with his team which seeks to constantly enhance its customers to build strong and lasting relationships. Keywords: Marketing. Relationship. Satisfaction. Customer. Tobacco.
由于组织越来越关注业务流程的不断发展和变化,特别是关于其产品和服务的质量,因此有必要研究接近客户和寻找新客户的方法。这种做法对增加组织的价值至关重要,并通过关系营销日益了解客户的需求。本研究旨在调查客户对Souza Cruz AS公司使用的关系营销工具的看法。因此,我们提出了关系营销过程和顾客忠诚的主要概念。所使用的方法分为两个阶段,第一阶段是探索性和定性文献,第二阶段是描述性和定量文献。苏萨·克鲁兹的50个客户样本。结果表明,客户认为与公司的关系是重要的,这一点可以通过员工在沟通/出席方面的平均搜索属性(重要性为4.35,满意度为4.58)来证明。在综合满意度中,研究样本给出的平均满意度为3.98。这个百分比被认为是好的,因为接近项目内容(等级4)。这个结果可能与Souza Cruz公司和他的团队一直在进行的关系工作有关,他们寻求不断增强客户,建立牢固和持久的关系。关键词:营销。的关系。的满意度。客户。烟草。
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引用次数: 0
Definição e desenvolvimento de competências: um paradigma no processo estratégico 能力的定义和发展:战略过程中的一个范例
Pub Date : 2015-09-24 DOI: 10.17058/CEPE.V0I41.6294
G. C. Corrêa
This study aims to examine the issue of defining and developing of competences and their definitive insertion in the strategic process of organizations. The relevance is evident, since in the globalized world of the twenty-first century new skills are being required of workers, employers and citizens in general. The understanding of the current dynamics of competence-based management becomes important, since it can be approached as a set of knowledge, skills and attitudes that accredit an individual to perform a certain function or, on the other hand, as achievements of the citizen in his/her work, i.e., the first definition focuses on the acquired potential and the second one lies in the effected performance. The paper also identifies the methods and techniques for assessing competences, in order to obtain a more objective view of human potential that exists in certain company and what are the needs for updating. Moreover, it attempts to present the importance of emotional competence in the strategic process and its close links with the concept of emotional intelligence, as well as it aims to demonstrate the importance of the irrevocable insertion of competences as a paradigm in the strategic process. Keywords: Competences. Management. Organizations. Globalization. Strategic Process.
本研究旨在探讨界定和发展能力的问题,以及它们在组织战略过程中的最终插入。这种相关性是显而易见的,因为在二十一世纪全球化的世界中,工人、雇主和一般公民都需要新的技能。理解基于能力的管理的当前动态变得很重要,因为它可以被理解为一套知识、技能和态度,这些知识、技能和态度使个人能够履行某种职能,或者,另一方面,作为公民在他/她的工作中的成就,即,第一个定义侧重于获得的潜力,第二个定义在于实际的表现。本文还确定了能力评估的方法和技术,以便更客观地了解某公司存在的人力潜力以及更新的需求。此外,它试图呈现情感能力在战略过程中的重要性及其与情商概念的密切联系,并旨在证明在战略过程中不可撤销地插入能力作为范式的重要性。关键词:能力。管理。组织。全球化。战略过程。
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引用次数: 13
Investigando as Publicações sobre Transparência Eletrônica em Revistas Nacionais 调查国家期刊上关于电子透明度的出版物
Pub Date : 2015-09-24 DOI: 10.17058/CEPE.V0I41.5060
F. Raupp, R. Zuccolotto
To investigate the transparency of electronic publications in national journals ranked in the Qualis-CAPES, was held an exploratory research through a bibliometric study with a quantitative approach. From the few articles identified, we identified a concentration of publications in 2008, 2009 and 2011. A second observed concentration refers to the number of articles in Journals A2, with emphasis for the Revista de Administracao Publica, with seven articles. This concentration was expected because of the editorial line of this journal. Although it has been observed a concentration of articles regarding the authorship of the papers, this concentration is not related to the journals with the largest number of published papers. In other words, authors who have published more no concentrated their publications in journals with the highest number of papers. Concerning to the authors and more referenced papers the findings confirm the occurrences of subjects used in the construction of background of the papers. The most used themes in building the framework of the articles were e-government and transparency. In relation to e-government, it is evident the presence of two perspectives: restricted and expanded. With regard to transparency, there was the constant use of the term to support the requirements from the legal point of view. From reading the articles, the few that there are studies that make explicit the basic theories used to give support to the investigation. Keywords: Publications. Electronic transparency. National journals.
为了调查在Qualis-CAPES中排名的国家期刊的电子出版物的透明度,通过文献计量学研究和定量方法进行了探索性研究。从确定的几篇文章中,我们确定了2008年、2009年和2011年的集中发表。第二个观察到的集中是指A2期刊上的文章数量,重点是Revista de Administracao Publica,有七篇文章。这种集中是意料之中的,因为该杂志的编辑路线。虽然已经观察到关于论文作者的文章集中,但这种集中与发表论文数量最多的期刊无关。换句话说,发表论文更多的作者并没有把他们的论文集中在论文数量最多的期刊上。对于作者和更多被引用的论文,研究结果证实了在论文背景构建中使用的主题的出现。在构建文章框架时,使用最多的主题是电子政务和透明度。在电子政务问题上,存在着限制和扩展两种观点。关于透明度,人们经常使用这个词来从法律的角度支持这些要求。从阅读的文章中,很少有研究明确的基本理论,用来支持调查。关键词:出版物。电子透明度。国家期刊。
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引用次数: 0
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Estudos do CEPE
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