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Indústria 4.0: implementação em uma indústria de rodas 工业4.0:车轮工业的实施
Q4 MANAGEMENT Pub Date : 2020-01-29 DOI: 10.22567/rep.v9i1.588
Jorge Eduardo Ribeiro, Sérgio Rodrigues Vitoriano, João Carlos Lopes Fernandes, Renato De Brito Sanchez
This research sought to understand the concepts of Industry 4.0 and how it is occurring its implementation in the production process in a wheeler industry. The organization studied is a multinational company owned by a company that operates in fourteen countries and is the world leader in the production of automotive wheels. A semi-structured interview was conducted with the development engineer. The results indicate that the Industry 4.0 model will gradually be integrated into the Brazilian economy and that although today there are many challenges such as the Brazilian economic structure, the lack of knowledge about digital technologies and the structure of companies in the investment issue, the expected results are absolutely positive and attractive in terms of productivity increase, cost reduction, development of new products and markets and much more attractive when these values are transported to the country's economy. The contributions offered by this research are evidence of the implementation process of Industry 4.0 as well as the expected benefits and challenges encountered by an organization that is leader in its segment and use of this study as support material for other academics and professionals interested in the topic Industry 4.0.
本研究旨在了解工业4.0的概念,以及它是如何在车轮行业的生产过程中实现的。所研究的组织是一家跨国公司,该公司在14个国家开展业务,是世界汽车车轮生产的领导者。对开发工程师进行了半结构化的采访。结果表明,工业4.0模式将逐步融入巴西经济,尽管今天存在许多挑战,如巴西的经济结构,缺乏对数字技术的了解,以及公司在投资问题上的结构,但预期的结果是绝对积极和有吸引力的,在生产率提高,成本降低,开发新的产品和市场,当这些价值被输送到国家的经济时,就更具吸引力。本研究提供的贡献证明了工业4.0的实施过程,以及在其领域处于领先地位的组织所面临的预期收益和挑战,并将本研究作为对工业4.0主题感兴趣的其他学者和专业人士的支持材料。
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引用次数: 0
Um algoritmo de negociação automatizado baseado em uma análise gráfica, pode apresentar um bom resultado? 基于图形分析的自动化交易算法能带来好的结果吗?
Q4 MANAGEMENT Pub Date : 2020-01-29 DOI: 10.22567/rep.v9i1.594
Alexandre Augusto Martins Carvalho, F. Barboza, José Augusto Fiorucci
Investments based on technical analysis have been used more frequently to examine the strategic performance of automated negotiations through an investment algorithm, in particular using parabolic SAR indicators and Fibonacci. This work used the scenario evaluation to later compare their results in relation to the buy and hold strategy. Scenarios differ from the use of risk factors, timeframes and price levels. Backrests were carried out for a period from January 20015 to April 2017 to compare the strategies. As a result, it was noticed that the use of technical analysis through automated trading can result in profits higher than buy and hold. However, such a form of trading presents a high level of volatility.
基于技术分析的投资已被更频繁地用于通过投资算法,特别是使用抛物线SAR指标和斐波那契来检查自动谈判的战略绩效。这项工作使用了情景评估,稍后将他们的结果与买入和持有策略进行比较。情景不同于风险因素、时间框架和价格水平的使用。在20015年1月至2017年4月期间进行了休息,以比较策略。因此,人们注意到,通过自动化交易使用技术分析可以获得比买入和持有更高的利润。然而,这种交易形式具有高度的波动性。
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引用次数: 0
Relação entre os valores de benefícios concedidos a colaboradores e desempenhos financeiros: uma análise com foco na DVA de empresas do IBRX-100 员工福利价值与财务绩效之间的关系:以IBRX-100公司的DVA为重点的分析
Q4 MANAGEMENT Pub Date : 2020-01-29 DOI: 10.22567/rep.v9i1.583
Ismael De Araújo Moura, Mércia de Lima Pereira, Elenildo Santos Bezerra
A Ciência contábil tem como um dos seus grandes desafios demonstrar e colocar à disposição de seus usuários, informações que retratem as relações das empresas com a sociedade. Assim, em 2008, tornou-se obrigatória a elaboração e divulgação da Demonstração do Valor Adicionado (DVA) para as empresas de capital aberto, essa evidencia a distribuição da riqueza das empresas entre diversos agentes interno e externos a elas. Nesse sentido, o estudo teve como objetivo, analisar a relação entre os valores de benefícios concedidos a colaboradores e os desempenhos obtidos por empresas que compõem o Ibrx-100, durante o período de 2010 a 2017. Os dados sobre os benefícios concedidos a colaboradores foram identificados de forma quantitativa (na DVA das empresas, pelo banco de dados, ComDinheiro®) e de forma qualitativa (nas notas explicativas das empresas), já os indicadores de desempenho, foram coletados do banco de dados ComDinheiro®. A amostra da pesquisa é formada por 54 empresas que compõe do Ibrx-100 da B3, durante 8 anos (2010 a 2017). Por meio do teste de correlação de Pearson, verificou-se uma forte correlação positiva existente entre o EBITDA e os benefícios oferecidos a colaboradores. Desta forma, indica-se que quanto maior é o valor de benefícios a colaboradores, melhor será também o desempenho das empresas, obtido pelo EBITDA; que por ser uma medida essencialmente operacional, é capaz de capturar a performance das empresas e o nível de produtividade por elas alcançadas em suas atividades-fim, relacionando-se com o esforço dos colaboradores nas atividades operacionais existentes.
会计科学面临的最大挑战之一是向其用户展示和提供描绘公司与社会关系的信息。因此,在2008年,上市公司必须准备和披露增值表(DVA),这突出了公司财富在各种内部和外部代理人之间的分配。从这个意义上说,本研究旨在分析2010年至2017年期间给予员工的福利价值与组成Ibrx-100的公司获得的绩效之间的关系。关于员工福利的数据是定量确定的(在公司的DVA中,通过数据库,ComDinheiro®)和定性确定的(在公司的注释中),因为绩效指标是从数据库ComDinheiro®中收集的。研究样本包括54家属于B3 Ibrx-100的公司,历时8年(2010 - 2017年)。通过Pearson相关检验,发现EBITDA与员工福利之间存在很强的正相关关系。因此,表明员工福利的价值越高,公司的业绩也越好,EBITDA获得的;作为一种本质上的操作度量,它能够捕捉公司在其最终活动中所达到的绩效和生产力水平,与员工在现有操作活动中的努力有关。
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引用次数: 1
Avaliação Institucional: O Modelo Brasileiro e Seu Potencial de Mensuração das Metodologias Ativas 机构评估:巴西模式及其衡量积极方法的潜力
Q4 MANAGEMENT Pub Date : 2020-01-29 DOI: 10.22567/rep.v9i1.636
Arlindo José da Cruz Neto, Angélica Maria Constantino de Moura, Edna Caroline Alexandria da Cunha Oliveira, A. Araujo
The present work proposes a bibliographical review elaborated about how the Brazilian model of institutional evaluation can deal with the active methodologies, for that, it was compared to the North American and European models of institutional evaluation, exposing the similar points between them and their divergences. Starting from the training, it was also observed as an assessment of the accounting professional, through certifications that perform the exercise of the profession (a), seeking observation as well as the methods activated to display skills used by market participants. Therefore, it serves as a positive indicator for its use, while observing how it accredits also in tornadoes, it is possible to observe whether the evaluated methods use as indicators of the skills and abilities used by the actions and methods used by the HEIs. Regarding institutional evaluation, observe if the Brazilian model ends up sharing similarities with the European and North American model. Regarding the accreditation of the accounting professional, or Brazilian model, when compared to the North American has a lower degree of adherence and skills of the skills used by the use of active methodologies, or that ultimately raises questions about market expectations about accounting professional.
本工作提出了一项书目审查,详细阐述了巴西机构评价模式如何处理积极的方法,为此,将其与北美和欧洲的机构评价模式进行了比较,揭示了它们之间的相似点和分歧。从培训开始,它也被观察为对会计专业人员的评估,通过执行专业操作的认证(a),寻求观察以及激活的方法来显示市场参与者使用的技能。因此,它可以作为其使用的积极指标,在观察它如何在龙卷风中进行认证的同时,有可能观察到评估的方法是否用作高等教育机构采取行动和使用方法所使用的技能和能力的指标。关于制度评价,观察巴西模式是否最终与欧洲和北美模式有相似之处。关于会计专业人员的认证,或巴西模式,当与北美相比具有较低的依从性和技能的技能使用的积极方法,或最终提出了关于市场对会计专业人员的期望的问题。
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引用次数: 0
A percepção dos comerciantes do mercado de artesanato paraibano sobre o regime tributário relativo ao MEI 来自paraiba手工艺品市场的商人对税收制度的看法
Q4 MANAGEMENT Pub Date : 2020-01-29 DOI: 10.22567/rep.v9i1.637
Antonio Martins do Nascimento Neto, Inajá Allane Santos Garcia, M. Souza, Marielly Cleane Gomes de Menezes
Este estudo teve como objetivo analisar a percepção dos artesãos do Mercado de Artesanato Paraibano (MAP) sobre o regime tributário relativo ao MEI. O MAP está localizado em João Pessoa, próximo à praia de Tambaú, onde funciona há 26 anos. Com uma estrutura de dois pavimentos, acomoda 128 lojas, sendo assim um ponto estratégico para turistas que estão em busca de lembranças da cidade. Para o alcance do objetivo desta pesquisa, os artesãos responderam a um questionário com perguntas objetivas e subjetivas, as quais versavam sobre: o perfil dos respondentes, o perfil das empresas e o conhecimento desse público em relação aos tributos pagos pela categoria do MEI. Os resultados apontaram que a maioria dos artesãos é cadastrada como microempreendedor individual e muitos deles não possuem conhecimentos relevantes acerca dos tributos  pagos e, na maioria das vezes, repetiam ideias de senso comum. Mesmo sem saber quanto pagam de tributos, afirmam que a carga tributária é alta e que no Brasil pagam-se muitos impostos. Porém, quando os mesmos são questionados sobre o desejo de conhecer mais sobre o tema, uma vez que conhecem pouco a respeito, a maioria afirma não possuir interesse algum em aprimorar seus conhecimentos sobre a temática da carga tributária. 
摘要本研究旨在分析paraiba手工艺品市场(MAP)工匠对MEI税收制度的认知。MAP位于joao Pessoa,靠近tambau海滩,在那里工作了26年。它有两层结构,可容纳128家商店,因此是寻找城市纪念品的游客的战略点。为了达到本研究的目的,工匠们回答了一份问卷,其中有客观和主观的问题,包括:受访者的概况,公司的概况和公众对MEI类别所支付的税收的知识。结果表明,大多数工匠都是注册的个体微型企业家,他们中的许多人对所缴纳的税款没有相关的知识,大多数时候,重复常识的想法。即使不知道他们交了多少税,他们也声称税收负担很高,巴西交了很多税。然而,当被问及他们想要更多地了解这一主题时,由于他们对这一主题了解甚少,大多数人表示他们对提高税收负担这一主题的知识没有兴趣。
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引用次数: 0
Sanciones penales más recurrentes de los contadores públicos en Colombia: un desafío para la ética profesional 哥伦比亚公共会计师最频繁的刑事制裁:对职业道德的挑战
Q4 MANAGEMENT Pub Date : 2020-01-29 DOI: 10.22567/rep.v9i1.661
G. Rubio-Rodríguez, José Alfredo Susunaga Rodríguez, Julio León Solano De La Oz, Leidy milena Guzmán García, María Angélica Gordo Vargas
The present manuscript intends to deepen the responsibility that the Public Accountant acquires in front of his work, which is immersed in the fulfillment of applicable norms, legal principles, and techniques, that must be carried out so that the work is carried out to satisfaction. For this reason, in the Public Accounting Guild since its passage through the academy, there is a need to advocate the importance of professional ethics, given that there is a lack of commitment in the exercise of this profession. The objective that guides this research is to analyze the causes contemplated in Chapter IV of Law 43 of 1990 -Code of Professional Ethics-, based on the criminalized cases of practicing professionals who were sanctioned by the Central Board of Accountants during the period that covers 2014-2016, in Colombia. The information provided by the Central Board of Accountants will be taken as the foundation for the methodological construction, with which it is hoped to build the matrix that will guide the mixed methodological development of the research, where all the ethical principles violated by the accountants can be contemplated public, whether due to ignorance, omission, doubts in the ideal development of the profession or external pressures. Throughout the investigation, weaknesses were evident in regard to the duties that the Public Accountant must assume .
本手稿旨在加深公共会计师在其工作前获得的责任,这是沉浸在适用规范,法律原则和技术的履行中,必须执行,以便工作得到满意的执行。出于这个原因,在公共会计协会通过学院后,有必要提倡职业道德的重要性,因为在这个职业的实践中缺乏承诺。指导本研究的目标是分析1990年第43号法律第四章“职业道德准则”中所考虑的原因,基于2014-2016年期间由哥伦比亚中央会计师委员会批准的执业专业人员的刑事案件。中央会计师委员会提供的信息将作为方法论构建的基础,希望以此构建矩阵,指导研究的混合方法论发展,其中会计师违反的所有道德原则都可以被公开考虑,无论是由于无知,遗漏,对职业理想发展的怀疑还是外部压力。在整个调查过程中,在公共会计师必须承担的职责方面,弱点是显而易见的。
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引用次数: 1
A mensuração do Capital Intelectual: análise do modelo adequado à Práxis Organizacional 智力资本的计量:组织实践的适用模型分析
Q4 MANAGEMENT Pub Date : 2020-01-29 DOI: 10.22567/rep.v9i1.562
A. Feil
Knowledge, at the present time, is an essential element that contributes in the generation of competitive advantages and riches to the organizations. In this context, this study aims to identify and measure intellectual capital by the appropriate method to the civil construction organization and related activities. The methodology focuses on the quali-quantitative and descriptive approach, with the aid of documentary research and unstructured interviewing. The analysis unit comprises an industry and trade in materials, mortar for construction and asphalt roads, known as Alfa. The models of intellectual capital used in this study, based on the limitations of information available in the organization, include the market capitalization methods (Market-to-book Ratio, Tobin's q and the scorecard methods (intellectus, Skandia Navigator and Stewart). The results show that market capitalization methods are quick and simple to evaluate, because of this they are inexact and inefficient; and the scorecard methods are complex and slow for the measurement and evaluation of intellectual capital, but they cover greater breadth and depth. In this sense, it is concluded that the most appropriate method for the measurement and analysis of intellectual capital in Alfa is Skandia Navigator, since it covers a set of indicators and its result presents absolute values and reason that aid in the process of internal and external management.
在当今时代,知识是为组织创造竞争优势和财富的基本要素。在此背景下,本研究旨在通过适当的方法识别和测量土木建筑组织及其相关活动的智力资本。方法侧重于定性定量和描述性的方法,借助文献研究和非结构化访谈。该分析单位包括材料、建筑砂浆和沥青道路的工业和贸易,被称为阿尔法。基于组织中可用信息的局限性,本研究中使用的智力资本模型包括市值法(市净率,托宾q)和记分卡法(intellectus, Skandia Navigator和Stewart)。结果表明,市场资本化方法的评估速度快、操作简单,但存在不精确和效率低下的问题;而计分卡方法对智力资本的测量和评价较为复杂和缓慢,但涵盖的广度和深度较大。从这个意义上说,我们得出结论,对于Alfa的智力资本的测量和分析最合适的方法是Skandia Navigator,因为它涵盖了一套指标,其结果呈现出有助于内部和外部管理过程的绝对值和原因。
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引用次数: 0
Editorial 社论
Q4 MANAGEMENT Pub Date : 2020-01-01 DOI: 10.22567/rep.v9i1.760
José Antonio Siqueira Ribeiro
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引用次数: 0
Editorial 编辑
Q4 MANAGEMENT Pub Date : 2019-07-31 DOI: 10.22567/rep.v8i2.680
José Antonio Siqueira Ribeiro
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引用次数: 0
Associação da relação entre os preços de fretes de soja e do óleo diesel no período de 2015 a 2018 2015-2018年大豆和柴油运费价格之间的关系
Q4 MANAGEMENT Pub Date : 2019-07-30 DOI: 10.22567/REP.V8I2.545
A. Filippi, R. Figueiredo
O objetivo desse trabalho foi analisar as relações entre os preços de fretes de soja e preços do óleo diesel da cidade de Sorriso/MT até o porto de Santos/SP, no período de janeiro de 2015 a maio de 2018. Para tanto, foi determinados e analisados as relações entre as variáveis preço de frete de soja e preço do óleo diesel através do diagrama de dispersão, correlação e regressão linear. Os principais resultados indicam que existe baixa correlação linear positiva entre frete de soja e preço do diesel, e, portanto, o preço do óleo diesel influencia pouco o frete de soja para o período e rota estudada, sendo que outros fatores como oferta e demanda, sazonalidade, disponibilidade de armazenagem, greves, condições de infraestrutura, distância origem/destino, porto exportador, carga de retorno e etc, também afetam o preço do frete de soja.
本研究的目的是分析2015年1月至2018年5月期间,从Sorriso/MT市到Santos/SP港的大豆运费和柴油价格之间的关系。为此,采用离散图、相关图和线性回归分析了大豆运费与柴油价格之间的关系。主要结果显示货物之间存在正线性相关性很低的大豆和柴油的价格,因此,柴油的价格影响大豆的运费和方向的研究,供给和需求等因素,季节性、存储可用性罢工,基础设施条件,距离原点出口国装运港/目的地,等等的回报,也影响大豆运费的价格。
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引用次数: 0
期刊
Revista ENIAC Pesquisa
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