Dados do SEBRAE (2014) destacam que as micro e pequenas empresas-MPEs respondem por cerca de 91% dos empregos e 27% do Produto Interno Bruto. No entanto, apesar da importância das MPEs, nota-se um interesse ainda pequeno no sentido de conhecer, analisar e propor alternativas para esse segmento empresarial. O presente estudo objetiva verificar se os gestores das MPEs recebem, compreendem e utilizam informações contábeis em seu processo de gestão. Três construtos foram investigados, (1) compreensão da informação; (2) utilização da informação e (3) recebimento da informação e relacionamento entre gestor e contador. A amostra foi constituída por 50 empresas da região centro-oeste do Estado do Paraná. A coleta de dados foi realizada pessoalmente, por meio de questionário com questões abertas e fechadas com escala Likert. Os resultados mostram que os gestores recebem parte das informações, não as compreendem, porém as usam como subsídio em seu processo decisório, dentro do limite de sua compreensão. Ainda se observou que o nível de formação do gestor interfere na compreensibilidade da informação. Com α < 0,01 foi demonstrado que o grau de instrução do gestor é determinante na compreensão da informação, já que existe diferença entre o escore médio de cada grupo.

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Small and medium enterprises (SMEs) play an important role in economic and social development of nations: they generate wealth, jobs and innovation. Companies like Apple® and Microsoft®, the world's largest today, have already appeared in the size of these companies. However, understanding the dynamics of these enterprises has proven a challenge for academic research. In the international context it appears that about 25% of new companies survive less than two years, and about 50%, less than five. The aim of this study consisted in to identify and test the factors that determine the survival and performance of SMEs. The sample consisted of 410 companies in the central southern State of Paraná, including 74 inactive companies (non-survivors) and 336 active (survivors). The performance measure resulted from eight indicators, and was tested in three ways: a) survival versus nonsurvival b) groups: no survivors, marginal survival and high performance, and; c) performance as a continuous variable. The independent variables were divided into eight dimensions: human capital, social capital, managerial characteristics, environmental conditions, organizational characteristics, motivation and perceived risk, personal demographics and size, that, in turn, formed the eight hypothesis reported in the study. Inferences were made in the context of each of the dimensions and in relation to the general assembly by use of statistical factor analysis, multiple linear regression and logistic regression. Of the eight dimensions, six (human capital, social capital, managerial characteristics, environmental conditions, organizational characteristics and size) had at least one influential indicator, and had rejected the null hypothesis. The highest density was presented by the general logistic model (R 2 = 75%) where government support, occupational experience, capital, seasonality and quality of staff were indicators that showed greater discriminatory power, demonstrating that the chances of survival of SMEs increase with the improvement of these factors. By multinomial model (R 2 = 80%) found that planning before of the opening of the company, the availability of resources, access to credit and the sources and costs of short-term financing had higher capacity discrimination, demonstrating that the impoverishment and deterioration of managerial characteristics and factors of capital decrease the likelihood of the company surviving or get high performance. In OLS regression (R 2 = 42%) the quality of staff (32%) and government support (22%) best explained the performance of SMEs. It was noted also that about 35% of influential variables are associated with earlier stage the opening of the company, such as planning or business plan, experience and availability of capital.

There are several impacts of the relationship between stress and work that profoundly affect the quality of life of people both inside and outside of organizations. The main objective of this paper was to identify stressors in the work environment that may be caused by its nature and conditions as interpersonal conflicts between work, personal obligations and the needs of self-realization in work. The sample consisted of 78 employees, 47 women and 31 men, were administered self-report questionnaires to the respondents. The chi-square test (p = 0.757) in relation to gender showed that the sample is adherent. We used factor analysis, where the factors were extracted based on the analysis of the total variance by the method of Principal Component Analysis (PCA) was used and the test of Kaiser-Meyer-Olkin (KMO). The results showed that both men and women have rates above the recommended stress, with specific variations. The women surveyed had higher incidence of physical problems related to stress than men. Physical activity has proven to be an important form of organization reduce or even avoid stress among employees, implementing prevention programs within the workplace.

ResumoEsta pesquisa tem como propósito analisar os estilos de liderança, a orientação para resultados, e as praticas de gestão estratégica de pessoas utilizadas pelas instituições financeiras públicas e privadas. O estudo possui corte temporal transversal e é de natureza exploratória. A pesquisa foi baseada em questionários estruturados que procuram medir as Políticas de Recursos Humanos (14 questões) e as Características de Liderança (13 questões). Os dados foram coletados no mês de março de 2015 em 13 agencias bancárias com uma amostra de 124 bancários escolhidos aleatoriamente. Com uso da Análise Fatorial, as 27 questões iniciais foram resumidas em três fatores (dimensões): 1) Políticas de Recursos Humanos; 2) Liderança: Motivação e Eficiência em Resultados, e; 3) Liderança: Foco em Resultados. Os resultados evidenciam a tendência dos gestores em adotar a liderança transformada, fator que favorece o comprometimento dos funcionários com a missão e objetivos da organização. Já o estilo de liderança predominente é o orientado para resultados, demonstrando adequação aos objetivos empresariais. Por fim verificou-se o foco das instituições financeiras no comprometimento, retratando a satisfação dos colaboradores com as políticas de gestão de pessoas empregadas. Espera-se que essa pesquisa possa favorecer a identificação das lideranças e a gestão estratégica de pessoas tanto nas instituições financeiras, como como nas demais organizações, uma vez que demonstra que quanto maior for o investimento em políticas de gestão estratégica de pessoas com visão transformada, e orientada para resultados, maior a satisfação dos colaboradores. Palavras-chaves: Gestão Estratégica de Pessoas. Políticas de Recursos Humanos. Liderança. AbstractThis research aims to examine the leadership styles, the results orientation and strategic management practices of people used by financial institutions public and private. The study has cross-cutting and time is exploratory in nature. The research was based on structured questionnaires that seek to measure the Human Resources Policies (14 issues) and Leadership Characteristics (13 questions). Data were collected in March in 13 bank branches with a sample of 124 randomly chosen bank. With use of factor analysis, the 27 initial questions were summarized in three factors (dimensions): 1) Human Resources Policies; 2) Leadership: Motivation and Efficiency in results, and; 3) Leadership: Focus on Results. The results show the tendency of managers to adopt the transformed leadership, a factor that favors the employee commitment to the mission and goals of the organization. But the leadership style is resultsoriented, showing suitability for business goals. Finally there was the focus of financial institutions in the compromise, portraying the satisfaction of employees with the employed people management policies. It is hoped that this research will facilitate the identification of leadership and strategic management of people both in the financial institutions, such as other organizations, since it s...