Estudos do CEPEPub Date : 2015-12-01DOI: 10.17058/CEPE.V0I42.6640
Rita Inês Paetzhold Pauli, L. Fraga, K. Vieira
{"title":"PROGRAMA BOLSA FAMÍLIA: O ACOMPANHAMENTO DAS CONDICIONALIDADES","authors":"Rita Inês Paetzhold Pauli, L. Fraga, K. Vieira","doi":"10.17058/CEPE.V0I42.6640","DOIUrl":"https://doi.org/10.17058/CEPE.V0I42.6640","url":null,"abstract":"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.","PeriodicalId":30288,"journal":{"name":"Estudos do CEPE","volume":"1 1","pages":"150-165"},"PeriodicalIF":0.0,"publicationDate":"2015-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67621194","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Estudos do CEPEPub Date : 2015-11-18DOI: 10.17058/CEPE.V0I42.6208
F. Fontoura, R. Cardoso
{"title":"MUDANÇAS DE MÉTODO DE CUSTEIO E O IMPACTO NO SISTEMA DE INFORMAÇÃO GERENCIAL: UM ESTUDO QUALITATIVO","authors":"F. Fontoura, R. Cardoso","doi":"10.17058/CEPE.V0I42.6208","DOIUrl":"https://doi.org/10.17058/CEPE.V0I42.6208","url":null,"abstract":"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.","PeriodicalId":30288,"journal":{"name":"Estudos do CEPE","volume":"1 1","pages":"95-112"},"PeriodicalIF":0.0,"publicationDate":"2015-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67621436","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Estudos do CEPEPub Date : 2015-11-11DOI: 10.17058/CEPE.V0I42.6207
J. C. Oliveira, Felipe dos Santos Delgado
{"title":"ANÁLISE DA EVOLUÇÃO DA CONCENTRAÇÃO INDUSTRIAL NO VAREJO SUPERMERCADISTA BRASILEIRO ENTRE 1998 E 2013","authors":"J. C. Oliveira, Felipe dos Santos Delgado","doi":"10.17058/CEPE.V0I42.6207","DOIUrl":"https://doi.org/10.17058/CEPE.V0I42.6207","url":null,"abstract":"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.","PeriodicalId":30288,"journal":{"name":"Estudos do CEPE","volume":"1200 1","pages":"41-60"},"PeriodicalIF":0.0,"publicationDate":"2015-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67621310","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Estudos do CEPEPub Date : 2015-11-11DOI: 10.17058/CEPE.V0I42.5677
C. Sonaglio, Jean dos Santos Flor
{"title":"IMPACTOS DA REDUÇÃO DO IMPOSTO SOBRE BENS INDUSTRIALIZADOS NAS VENDAS DE VEÍCULOS AUTOMOTORES","authors":"C. Sonaglio, Jean dos Santos Flor","doi":"10.17058/CEPE.V0I42.5677","DOIUrl":"https://doi.org/10.17058/CEPE.V0I42.5677","url":null,"abstract":"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","PeriodicalId":30288,"journal":{"name":"Estudos do CEPE","volume":"1 1","pages":"61-77"},"PeriodicalIF":0.0,"publicationDate":"2015-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67620732","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Estudos do CEPEPub Date : 2015-11-11DOI: 10.17058/CEPE.V0I42.6256
Jonnes Chan Bekoski, Gilberto Francisco Ceretta, G. R. Mello
{"title":"CRISE FINANCEIRA DE 2008 E OS IMPACTOS NA RENTABILIDADE DAS INSTITUIÇÕES BANCÁRIAS BRASILEIRAS","authors":"Jonnes Chan Bekoski, Gilberto Francisco Ceretta, G. R. Mello","doi":"10.17058/CEPE.V0I42.6256","DOIUrl":"https://doi.org/10.17058/CEPE.V0I42.6256","url":null,"abstract":"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.","PeriodicalId":30288,"journal":{"name":"Estudos do CEPE","volume":"1 1","pages":"07-24"},"PeriodicalIF":0.0,"publicationDate":"2015-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67621478","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Estudos do CEPEPub Date : 2015-11-11DOI: 10.17058/CEPE.V0I42.6204
P. Vieira
{"title":"O NACIONALISMO METODOLÓGICO NA ECONOMIA E A ECONOMIA POLÍTICA DOS SISTEMAS-MUNDO COMO POSSIBILIDADE DE SUA SUPERAÇÃO","authors":"P. Vieira","doi":"10.17058/CEPE.V0I42.6204","DOIUrl":"https://doi.org/10.17058/CEPE.V0I42.6204","url":null,"abstract":"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.","PeriodicalId":30288,"journal":{"name":"Estudos do CEPE","volume":"1 1","pages":"78-94"},"PeriodicalIF":0.0,"publicationDate":"2015-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67621299","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Estudos do CEPEPub Date : 2015-11-11DOI: 10.17058/CEPE.V0I42.5623
Simonelle Wivian Nascimento
{"title":"O FOMENTO ÀS MICRO E PEQUENAS EMPRESAS POR MEIO DE TRATAMENTO DIFERENCIADO NAS LICITAÇÕES REALIZADAS PELOS GOVERNOS","authors":"Simonelle Wivian Nascimento","doi":"10.17058/CEPE.V0I42.5623","DOIUrl":"https://doi.org/10.17058/CEPE.V0I42.5623","url":null,"abstract":"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.","PeriodicalId":30288,"journal":{"name":"Estudos do CEPE","volume":"1 1","pages":"25-40"},"PeriodicalIF":0.0,"publicationDate":"2015-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67620718","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Estudos do CEPEPub Date : 2015-09-24DOI: 10.17058/CEPE.V0I41.4465
Jorne Ricardo Peiter, A. Abicht, A. Ceolin
{"title":"MARKETING DE RELACIONAMENTO: A PERCEPÇÃO DO CLIENTE DA SOUZA CRUZ","authors":"Jorne Ricardo Peiter, A. Abicht, A. Ceolin","doi":"10.17058/CEPE.V0I41.4465","DOIUrl":"https://doi.org/10.17058/CEPE.V0I41.4465","url":null,"abstract":"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. \u0000 \u0000Keywords: Marketing. Relationship. Satisfaction. Customer. Tobacco.","PeriodicalId":30288,"journal":{"name":"Estudos do CEPE","volume":"1 1","pages":"134-152"},"PeriodicalIF":0.0,"publicationDate":"2015-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67620881","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Estudos do CEPEPub Date : 2015-09-24DOI: 10.17058/CEPE.V0I41.6294
G. C. Corrêa
{"title":"Definição e desenvolvimento de competências: um paradigma no processo estratégico","authors":"G. C. Corrêa","doi":"10.17058/CEPE.V0I41.6294","DOIUrl":"https://doi.org/10.17058/CEPE.V0I41.6294","url":null,"abstract":"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. \u0000 \u0000Keywords: Competences. Management. Organizations. Globalization. Strategic Process.","PeriodicalId":30288,"journal":{"name":"Estudos do CEPE","volume":"1 1","pages":"103-116"},"PeriodicalIF":0.0,"publicationDate":"2015-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67621140","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Estudos do CEPEPub Date : 2015-09-24DOI: 10.17058/CEPE.V0I41.5060
F. Raupp, R. Zuccolotto
{"title":"Investigando as Publicações sobre Transparência Eletrônica em Revistas Nacionais","authors":"F. Raupp, R. Zuccolotto","doi":"10.17058/CEPE.V0I41.5060","DOIUrl":"https://doi.org/10.17058/CEPE.V0I41.5060","url":null,"abstract":"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. \u0000 \u0000Keywords: Publications. Electronic transparency. National journals.","PeriodicalId":30288,"journal":{"name":"Estudos do CEPE","volume":"1 1","pages":"46-66"},"PeriodicalIF":0.0,"publicationDate":"2015-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67620984","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}