This thesis is a study of a phenomenon in Swedish education: the RegionalDevelopment Centre (Regionalt utvecklingscentrum, RUC). Insetting up RUC, the Swedish state’s original intention was to enhancecollaboration between teacher education and training, research andschool development. RUC was specified in the appropriation directionsfor Swedish higher education institutions (HEIs) that trained teachers in1997–2010. The purpose of this thesis is to clarify and analyse differinginterpretations and implications of RUC as a phenomenon and conceptualisethe task of addressing them in a changing education-policy context.Empirical sources for the study are central government publicationsand interviews with RUC representatives at 22 HEIs. This empiricalmaterial has been modified and analysed in four stages: a survey of RUCas a phenomenon, construal of ‘ideal types’ of RUC, testing of the construedideal types as analytical tools, and application of the construedideal types as analytical tools to gain an ‘explanatory understanding’ ofRUC. Through analysis of needs, actors and value, five ideal types empiricallybased on transcribed interviews are construed: the receiveroriented,trust-creating, region-boosting, conceptualising and salesorientedtypes. A model shows how these ideal types can be mutuallyunderstood and conceptualised. Examples are given, based on this model,of specific interpretations and implications that may fit each idealtype. RUC’s legitimacy in 2012 still entails a marked emphasis on RUCas a receiver-oriented associate. Three aspects enhancing the likelihoodof RUC, in 2012, being deemed important to retain at an HEI appear tobe the HEI’s goodwill towards RUC, its dependence on remits from theSwedish National Board of Education and schools’ research needs. Focusingmore on RUC as the region-boosting partner would mean oncemore uniting RUC’s role in teacher education with school developmentand research, but on the basis of ‘common needs’ within the frameworkof a distinct growth policy.

Background and Aim The South African higher education sector has undergone numerous changes over the past years due to external factors such as globalisation, managerialism and neo-liberalism (Ntshoe, Higgs, Higgs&Wolhuter, 2008). Furthermore De Villiers and Steyn (2009) add that state funding of higher education in South Africa has been decreased to such an extent that higher education institutions (HEI’s) have been unable to parallel the increase in the number of students enrolled per year. As mentioned by Mouton (2010) universities in sub-Saharan Africa continue to operate under conditions which are seriously under-resourced, which poses significant challenges for the scholars concerned. The changes in the Higher Education Institutional environment have forced HEI’s to increase their level of output in terms of: enrollments, qualifications awarded, research output and institution size and number of disadvantaged students (De Villiers&Steyn, 2009) in order to remain competitive. The number of changes in performance outputs as well as the growing market for competitive higher education (HE) has greatly impacted the job demands of academics in South Africa. The environment in which academics in South Africa function now demands more of them than in previous years. For example the employment relationship has changed (i.e. teacher-driven to student-driven), altering the type of work that people do, when they work and how much they do (Barkhuizen, Rothmann&Van de Vijver, in press). Accordingly, it appears that the job demands of academics have escalated, whilst the levels of support and other resources have declined. The objective of this study was to investigate whether job demands and resources are significant predictors of dispositional employability of academics in South Africa. Method A cross–sectional research design was followed. The Job Characteristics Scale developed by Barkhuizen and Rothman (2005) and the Dispositional Measure of Employability (Fugate&Kinicki, 2008) were used as measures in this study. A total of 360 questionnaires were sent out to the sample, of which 158 completed questionnaires were received, but only 146 of these responses could be used for data analyses. This represents a 40.55% response rate. Results The results showed that there is a significant relationship between job demands and the change identity of the academics and that job demands do act as a predictor of the dispositional employability of academics in terms of their change identity. No significant relationship between the job resources and the dispositional employability of the academics were found, however all of the dimensions of DE had a positive relationship with job resources. A significant relationship between job demands and the ethnicity, home language, age, the respondent’s job level and the number of hours they work was found. However, no statistically significant differences were found within gender, qualifications, job categories, years in service and the number of years in current positions. According to the results the white ethnic group experiences higher job demands than the black ethic group. Furthermore respondents speaking either Afrikaans or English experience higher job demands then respondents speaking indigenous languages. In relation to this, the age group 50 to 59 experience higher job demands compared to that of the age group 20-29. Associate professors experience higher job demands than junior lecturers. No significant relationship between the academics’ perception of their job resources and their demographic characteristics was found. There are significant differences between the DE of the academics and their ethnicity, home language, job category, years in service and hours of work. No statistically significant differences were found within gender, age, qualifications, job level or years in the current position. The Black ethnic group indicates higher levels of resilience and motivation compared to the other ethnic groups, and indigenous languages have higher levels of resilience compared to the other two language groups. Academics that function as both researchers and lecturers have higher levels of career proactivity compared to the academics that function only as a researcher or lecturer. Respondents that have been in the industry for between zero to 10 years have a higher level of resilience compared to the respondents who have served for longer. The working hours of group four (between 31 to 40 hours) show higher levels of resilience compared to the other groups. / Dissertation (MCom)--University of Pretoria, 2012. / Human Resource Management

No description available.

Objective. Determine the relationship between dietary quality and body weight/composition in college women. Specific emphasis was made regarding adherence to current MyPyramid guidelines, fruit, vegetable and junk food consumption. Design/Participants. The study used a cross-sectional design. One hundred and sixty three women were recruited to participate in the study. All participants were university students (20.4 ± 1.6 y). Diet intake was measured using the Dietary History Questionnaire (DHQ) and the Healthy Eating Index (HEI) was calculated to assess diet quality. Body fat percentage was assessed using the Bod Pod and BMI was calculated using height and weight measurements. Physical activity was measured objectively using accelerometers over seven consecutive days. Results. There was no significant difference in BMI or body fat percentage across university year. There was no relationship between diet quality (as measured using the Healthy Eating Index) and percent body fat or BMI. The number of MyPyramid equivalents of fruit was negatively correlated to body fat percentage (r = -0.2, p ≤ 0,05) but not BMI (r = -0.093, p =0.26). The number of MyPyramid equivalents of dairy was also negatively related to both body fat percentage (r = -0.21, p ≤ 0.05) and BMI (r = -0.21, p ≤ 0.05). Percentage of calories from Non Nutrient Dense Foods (NNDF) was positively related to percent body fat ( r= 0.179, p = 0.029). For every 1-percentage increase in NNDF, there was a 0.12 percentage point increase in body fat. Conclusion. Increasing fruit, dairy, and vegetable intake, and reducing intake from Non Nutrient Dense Foods (NNDF) such as French fries, cookies, and candy, may have a beneficial influence on body composition in college women.

The Higher Education Institution and the Construction Industry are yet to define the most appropriate and effective design parameters for E-learning spaces. Those which exist, focus mainly on cost, budget and timely delivery i.e. the process only not the product. An effective approach to E-learning space design is needed to address the problems of space efficiency, effectiveness, quality, innovativeness, performance and client satisfaction. This study aimed to develop a novel methodology for e-learning space design, by investigating: the impact of e-learning on facilities and design; the impact of e-learning on the design of future spaces; the impact of blended learning on space design; designing for the learn anytime, anywhere paradigm; security issues of e-learning and e-learning space design, the levels of design risk in an e-learning infrastructure and inclusive design issues. A Grounded theory approach was used during initial desk studies, synchronized with a three part forum and pilot survey of 33participants. From this process, two hypotheses emerged; firstly, e-learning space design could affect users‘ learning outcomes and secondly that; user‘s learning requirements were different and varied. To investigate further, site based analyses of 11 HEI‘s, 10 interviews and subsequently a questionnaire survey was administered. Users‘ and stakeholders requirements and good examples of e-learning space design were identified. Data were analysed using a mixed-method research design approach. Three main constructs, Space design, Technology and the E-learning Space Design research focus (ELSD focus), emerged as significant components in the development of a novel framework for the design of e-learning spaces. The relationship between the components is such that the design of spaces with consideration of the ELSD research focus would ensure the effective identification, interpretation and delivery of users‘ requirement while maximising the benefits of the adoption of appropriate technology within HEI facilities. This was therefore proposed as the realistic framework/model for future design of E- learning Spaces in HEI campuses. The framework was adapted into a conceptual design guide to provide guidance for future space design. It is expected the study will support the HEI sector globally as it moves towards achieving best practice solutions to future E-learning space design in HEI campuses.

Introduction: Plusieurs indices de qualité alimentaire globale ont été élaborés en misant sur la consommation de certains nutriments ou aliments, ou des groupes d’aliments. Les indices de la qualité alimentaire globale sont en mesure d’évaluer de manière intégrée les aspects recherchés d’une bonne alimentation. C’est dans ce cadre que le Canadian Healthy Eating Index (C-HEI) a été développé pour évaluer le degré auquel les apports alimentaires des individus rencontrent les consignes du guide alimentaire canadien et les Recommandations nutritionnelles canadiennes. Objectif: Evaluer les liens entre l’indice de la qualité alimentaire globale C-HEI calculé à partir de la moyenne de trois rappels alimentaires de 24 heures et des paramètres nutritionnels, anthropométriques et des indicateurs de santé au recrutement (T1) dans l’étude longitudinale québécoise sur la nutrition et le vieillissement réussi (NuAge). Méthodologie: Des analyses bivariées (coefficients de corrélation, tableaux croisés et la statistique khi deux) ont été réalisées afin de déterminer les associations entre le score total C-HEI et certaines variables nutritionnelles, anthropométriques et le nombre de maladies chroniques. Résultats et discussion: Les participants ont rencontré ou dépassé la plupart de leurs apports nutritionnels de référence. Le C-HEI n’a pas été fortement corrélé aux nutriments individuels (rs= 0,14-0,52, p<0,01). Le C-HEI total était significativement associé aux recommandations canadiennes pour l’apport en fibres (rs= 0,51), le % d’énergie provenant des lipides (rs=-0,60) et des acides gras saturés (rs= -0,59), p<0,01. De plus, la suffisance en protéines et en énergie est augmentée lorsqu’on passait du Q1 (plus faible) à Q4 (plus élevé) du C-HEI (p<0,05). De même, les proportions des sujets ayant des mesures anthropométriques associées aux risques accrus pour la santé sont diminuées en passant du Q1 au Q4 (p<0,05), témoignant ainsi des liens entre une alimentation de bonne qualité et la protection des risques de santé associés à l’embonpoint et à l’obésité. Conclusion : Les résultats de cette recherche ont fourni des preuves additionnelles sur le lien entre le score C-HEI et certains paramètres nutritionnels et anthropométriques d’intérêt, et ce, provenant des données alimentaires quantitatives colligées au sein d’une population âgée vivant dans la communauté. / Introduction: Several diet quality indicators have been developed based on nutrient intakes, foods or food groupings, or a combination of nutrient and foods. Measures of overall diet quality consider numerous aspects of dietary intake. It is within this framework that the Canadian Healthy Eating Index (C-HEI) was adapted to Canadian dietary and nutritional guidance using Canada’s Food Guide and Nutrition recommendations for Canadians. Objectives: To determine the links between the C-HEI using the mean of three 24-hour diet recalls, and certain health outcomes at entry into the study (T1). The analyses were carried out using data collected from participants in the Quebec Longitudinal Study on Nutrition and Successful Aging (NuAge). Methodology: Bivariate analyses (Spearman correlation, cross-tabulation and chi-square) were carried out to assess relationships between nutritional and anthropometric variables, the number of chronic disease and the C-HEI. Results and Discussion: Participants met or exceeded most Dietary Reference Intakes (DRI). The C-HEI did not show consistent relationships with individual nutrients (rs= 0.14-0.52, p<0.01). However, selected sub-scores of the C-HEI reflect attainment of Canada’s Food Guide recommendations, showing a strong association with dietary fiber intakes (rs= 0.51) and nutrition recommendations addressing percent energy as fat (rs=-0.60) and as saturated fat (rs= -0.59), p<0.01. Energy and protein adequacy increased from Q1 to Q 4 of C-HEI (p<0.05). In addition, proportions of subjects with anthropometric measures associated with a health risk decreased from quartiles Q1 to Q4 (p<0.05), attesting to links between good diet quality and lower health risks associated with overweight and obesity. Conclusion: The C-HEI discriminates overall diet quality based on dietary data collected from 24HR, providing further evidence on the links between the C-HEI and selected nutritional and anthropometric parameters as applied to quantitative dietary data obtained from community-dwelling older adults.

Between 1916 and 1928 Dr Louis Fourie, Medical Officer for the Protectorate of South West Africa and amateur anthropologist, amassed a collection of some three and a half thousand artefacts, three hundred photographs and diverse documents originating from or concerned with numerous Khoisan groups living in the Protectorate. He gathered this material in the context of a complex process of colonisation of the area, in which he himself was an important player, both in his official capacity and in an unofficial role as anthropological adviser to the Administration. During this period South African legislation and administration continued the process of deprivation and dehumanisation of the Khoisan that had begun during the German occupation of the country. Simultaneously, anthropologists were constructing an identity for the Khoisan which foregrounded their primitiveness. The tensions engendered in those whose work involved a combination of civil service and anthropology were difficult to reconcile, leading to a form of melancholia. The thesis examines the ways in which Fourie’s collection was a response to, and a part of the consolidation of, these parallel paradigms. Fourie moved to King William’s Town in South Africa in 1930, taking the collection with him, removing the objects still further from their original habitats, and minimising the possibility that the archive would one day rest in an institution in the country of its origin. The different parts of the collection moved between the University of the Witwatersrand and a number of museums, at certain times becoming an academic teaching tool for social anthropology and at others being used to provide evidence for a popular view of the Khoisan as the last practitioners of a dying cultural pattern with direct links to the Stone Age. The collection, with its emphasis on artefacts made in the “traditional” way, formed a part of the archive upon which anthropologists and others drew to refine this version of Khoisan identity in subsequent years. At the same time the collection itself was reshaped and re-characterised to fit the dynamics of those archetypes and models. The dissertation establishes the recursive manner in which the collection and colonial constructs of Khoisan identity modified and informed each other as they changed shape and emphasis. It does this through an analysis of the shape and structure of the collection itself. In order to understand better the processes which underlay the making of the Fourie Collection there is a focus on the collector himself and an examination of the long tradition of collecting which legitimised and underpinned his avocation. Fourie used the opportunities offered by his position as Medical Officer and the many contacts he made in the process of his work to gather artefacts, photographs and information. The collection became a colonial artefact in itself. The thesis questions the role played by Fourie’s work in the production of knowledge concerning the Bushmen (as he termed this group). Concomitant with that it explores the recursive nature of the ways in which this collection formed a part of the evidentiary basis for Khoisan identities over a period of decades in the twentieth century as it, in turn, was shaped by prevailing understandings of those identities. A combination of methodologies is used to read the finer points of the processes of the production of knowledge. First the collection is historicised in the biographies of the collector himself and of the collection, following them through the twentieth century as they interact with the worlds of South West African administrative politics, anthropological developments in South Africa and Britain, and the Khoisan of the Protectorate. It then moves to do an ethnography of the collection by dividing it into three components. This allows the use of three different methodologies and bodies of literature that theorise documentary archives, photographs, and collections of objects. A classically ethnographic move is to examine the assemblage in its own terms, expressed in the methods of collecting and ordering the material, to see what it tells us about how Fourie and the subsequent curators of the collections perceived the Khoisan. In order to do so it is necessary to outline the history of the discourses of anthropologists in the first third of the twentieth century, as well as museum practice and discourse in the mid to late twentieth century, questioning them as knowledge and reading them as cultural constructs. Finally, the thesis brings an archival lens to bear on the collection, and explores the implications of processing the collection as a historical archive as opposed to an ethnographic record of material culture. In order to do this I establish at the outset that the entire collection formed an archive. All its components hold knowledge and need to be read in relation to each other, so that it is important not to isolate, for example, the artefacts from the documents and the photographs because any interpretation of the collection would then be incomplete. Archive theories help problematise the assumption that museum ethnographic collections serve as simple records of a vanished or vanishing lifestyle. These methodologies provide the materials and insights which enable readings of the collection both along and across the grain, processes which draw attention to the cultures of collecting and categorising which lie at the base of many ethnographic collections found in museums today. In addition to being an expression of his melancholy, Fourie’s avocation was very much a part of the process of creating an identity for himself and his fellow colonists. A close reading of the documents reveals that he was constantly confronted with the disastrous effects of colonisation on the Khoisan, but did not do anything about the fundamental cause. On the contrary, he took part in the Administration’s policy-making processes. The thesis tentatively suggests that his avocation became an act of redemption. If he could not save the people (medically or politically), he would create a collection that would save them metonymically. Ironically those who encountered the collection after it left his hands used it to screen out what few hints there were of colonisation. Finally the study leads to the conclusion that the processes of making and institutionalising this archive formed an important part of the creation of the body of ethnography upon which academic and popular perceptions of Khoisan identity have been based over a period of many decades.

Depuis une vingtaine d'années, l'industrie de la microélectronique et en particulier le marché des mémoires non-volatiles connaît une évolution considérable, en termes d'augmentation de la capacité d'intégration et de diminution du prix de revient. Ceci a permis au grand public d'accéder aux produits électroniques (téléphones portables, baladeurs MP3, clés USB, appareils photos numériques...) qui connaissent actuellement un énorme succès. Cependant, la miniaturisation des mémoires Flash risque de rencontrer des limitations. C'est pourquoi les industriels et les laboratoires recherchent actuellement de nouvelles voies qui permettraient de prolonger la durée de vie de ces dispositifs. Dans ce contexte, l'objectif premier de cette thèse est l'étude expérimentale et théorique des mémoires non-volatiles à nanocristaux de silicium. Nous avons montré les différentes possibilités d'intégration des nanocristaux de silicium à partir d'un procédé de fabrication standard. Un démonstrateur Flash NOR 32 Mb à nanocristaux de silicium a été réalisé à partir d'un produit ATMEL. Nous nous sommes ensuite intéressés à la caractérisation électrique des cellules et matrices mémoires. Une étude exhaustive de l'influence des conditions de programmation ainsi que des paramètres technologiques sur les performances électriques a été menée. La modélisation de l'effacement Fowler-Nordheim et du « gate disturb » a permis de comprendre l'influence de certains de ces paramètres. Concernant l'écriture par porteurs chauds, nous avons étudié l'influence des conditions d'écriture sur la localisation de la charge à l'aide de simulations TCAD et d'un modèle analytique couplé à des mesures expérimentales.

Made available in DSpace on 2016-08-02T21:42:28Z (GMT). No. of bitstreams: 1 Antonio Cannas Neto.pdf: 746599 bytes, checksum: 90355b343064f34bacdec88bbe9fea00 (MD5) Previous issue date: 2012-12-11 / The use of technological resources as facilitators of the teaching-learning process, at all levels of education, has been the subject of controversy among researchers of the subject. On the one hand those responsible for education - teachers often resist changes that occur every day in the modern world; on the other hand, the students, who claim for a learning environment with technologic tools they are used to and dominate. Finally, managers of educational institutions, which have a major challenge to provide the resources within the institutions, without allowing, however, that compromise the financial health of the institution. Nevertheless, in Brazil the competition between educational institutions has been fierce, especially in private institutions of higher education. Thus, institutions search a differential to attract your customers, to maintain its financial sustainability. This research sets out to bring the issues of management of higher education with the implementation of technology use represented by the tablet device, showing the results for the management of the institution of higher education before and after their deployment. The methodology of the case study - the institution where he was examined - showed that the implementation of technology has provided competitive advantages for management - through analysis of financial indicators and the development of student base. Technology alone does not prove the advantages desired, however, correlated with a project teaching models used and courseware that addresses the use of technology, logistics costs were reduced and increased the attraction of new students, promoting the competitive advantages of Education Institution. / O uso de recursos tecnológicos como facilitadores do processo ensino-aprendizado em todos os níveis de ensino tem sido objeto de polêmica entre os pesquisadores do tema. Por um lado aqueles responsáveis pelo ensino os professores resistem às mudanças que a cada dia ocorrem no mundo moderno; por outro os estudantes solicitam um ambiente de aprendizagem que utilize as tecnologias as quais estão acostumados e dominam. Por fim, os gestores das instituições de ensino, que possuem um grande desafio de proporcionar os recursos no interior das instituições, sem permitir, contudo, que comprometam a saúde financeira da instituição. Não obstante, no Brasil a concorrência entre as instituições de ensino tem sido acirrada, principalmente nas instituições de ensino superior privadas. Assim, as instituições procuram um diferencial para atrair seus clientes, objetivando manter a sua sustentabilidade financeira. Esta pesquisa se dispõe a aproximar os temas de gestão do ensino superior com a implantação do uso da tecnologia representada pelo equipamento tablet, demonstrando os resultados para a gestão da instituição de ensino superior antes e depois de sua implantação. A metodologia do estudo de caso - na instituição onde foi analisada mostrou que a implantação da tecnologia proporcionou vantagens competitivas para a gestão - por meio da análise dos indicadores financeiros e a evolução da base de alunos. A tecnologia por si só não prova as vantagens desejadas, porém, com um projeto correlacionado ao modelo de ensino utilizado e material didático que contemple o uso da tecnologia, os custos logísticos foram reduzidos e aumentou a atração de novos alunos, promovendo as vantagens competitivas da Instituição de Ensino.

Submitted by LUIS FERNANDO CONDUTA null (fernando.condutta@hotmail.com) on 2016-05-09T13:21:19Z No. of bitstreams: 1 Dissertação_Luis Fernando Conduta .pdf: 2154091 bytes, checksum: 902b6caf5f0402ca54d8a91f1fc1a7db (MD5) / Approved for entry into archive by Felipe Augusto Arakaki (arakaki@reitoria.unesp.br) on 2016-05-12T13:29:51Z (GMT) No. of bitstreams: 1 conduta_lf_me_mar.pdf: 2154091 bytes, checksum: 902b6caf5f0402ca54d8a91f1fc1a7db (MD5) / Made available in DSpace on 2016-05-12T13:29:51Z (GMT). No. of bitstreams: 1 conduta_lf_me_mar.pdf: 2154091 bytes, checksum: 902b6caf5f0402ca54d8a91f1fc1a7db (MD5) Previous issue date: 2016-04-11 / As Instituições de Ensino Superior (IES) do Terceiro Setor estão ganhando, cada vez mais, espaço no atual cenário econômico, empresarial e social e, em paralelo a isso, seu montante de recursos vem aumentando - recursos esses caracterizados pela entrada e saída de numerários nessas instituições -, e tal fato demanda um maior controle sobre suas contas, remetendo, assim, à gestão da informação e, em consequência, a aplicação dos fluxos informacionais. No caso desta pesquisa, foram tratados os fluxos das informações contábil-financeira de natureza orçamentária, sendo essa uma das formas de desdobramento da informação contábil-financeira. Posto isso, pode-se formular a seguinte questão: De que maneira se originam os fluxos informacionais e como os mesmos contribuem como subsídios ao processo decisório, sob o âmbito da informação contábil-financeira de natureza orçamentária, tendo como universo de estudo uma IES do Terceiro Setor? Em um contexto geral, a presente pesquisa analisou os fluxos informacionais das informações contábil-financeira de natureza orçamentária presentes em uma IES do Terceiro Setor, no que tange à relevância para o processo decisório. Esta pesquisa faz uso do método indutivo e, possui finalidade descritiva. Já em relação à abordagem do problema, a presente pesquisa classifica-se como sendo qualiquantitativa. Quanto as técnicas de coleta de dados, optou-se pelo uso de duas estratégias de pesquisa: a bibliográfica e o estudo de caso. E como instrumentos de coleta de dados tem-se os questionários, entrevistas e análise documental. No processo de coleta de dados aplicou-se um corte transversal, em que os dados foram coletados em um período específico, período esse compreendido entre novembro de 2015 e janeiro de 2016. Os dados coletados foram, posteriormente, tabulados e analisados, proporcionando, assim, a elaboração do mapeamento dos respectivos fluxos informacionais e a posterior análise dos mesmos; salienta-se que os respectivos fluxos estão representados e descritos na seção 7 (sete) desta pesquisa. Observou-se, desde as análises dos respectivos fluxos, que o fluxo informacional é interrompido no nível estratégico da instituição: ou seja, as informações contábil-financeira de natureza orçamentária de cada departamento são elaboradas (pelos respectivos departamentos) e encaminhadas para análise da Pró-Reitoria Administrativa e Reitoria. Porém, o retorno a respeito da aprovação (ou não) dessas informações não é retornada aos departamentos. Com isso, os gestores ficam desprovidos de informações contábil-financeira de natureza orçamentária para tomar decisões pertinentes aos seus departamentos. Os mesmos gestores apontam outros elementos a respeito desse tipo de informação, tal como o restrito acesso às mesmas informações e a sua má disseminação. Por fim, foi proposto um modelo conceitual de fluxo informacional. Sendo que tal modelo proposto de fluxo permite aplicação a toda IES do Terceiro Setor, inclusive à entidade universo desse estudo; contudo, para que a respectiva proposta possa ocorrer de forma cíclica, é necessário que haja um efetivo retorno das informações contábil-financeira de natureza orçamentária aos departamentos. Salienta-se, por fim, que é imperioso disseminar a valorização da informação no ambiente organizacional, para assim implantar uma política informacional mais efetiva na organização, para que os sujeitos participantes deste processo consigam ter mais acesso a esse tipo de informação e, em consequência, consigam angariar maiores subsídios aos seus processos decisórios, fazendo com que a organização se desenvolva com maior efetividade, eficácia e eficiência. / Higher Education Institutions (HEIs) from the third sector are gaining more and more space in the current economic, business and social scene and in parallel to this, amount of resources is increasing - resources that characterized the input and output numerary these institutions - and this fact demand greater control over their accounts, referring thus to the management of information and, consequently, the application of information flows. In the case of this study, the flow of accounting and financial information of budgetary nature were treated, which is one of the ways to split the accounting and financial information. That said, you can ask the following question: How originate the information flows and how they contribute as inputs to decisionmaking under the scope of the accounting and financial reporting of budgetary nature, with the universe of study HEI's Third sector? In a general context, this research analyzed the information flows of the accounting and financial information of budgetary nature present in a third of the HEI sector, regarding the relevance to the decisionmaking process. This research makes use of the inductive method, and has descriptive purpose. Regarding the problem of approach, this research is classified as qualitative. The data collection techniques, we opted for the use of two research strategies: the literature and the case study. And as data collection tools has been the questionnaires, interviews and document analysis. In the data collection process was applied to a crosssection, in which data were collected in a specific period, a period between November 2015 and January 2016. The data were subsequently tabulated and analyzed, thus providing , the preparation of the mapping of respective information flows and subsequent analysis thereof; It stresses that these flows are shown and described in section 7 (seven) of this research. It was observed from the analysis of these flows, the information flow is interrupted at the strategic level of the institution: that is, the accounting and financial information of budgetary nature of each department are prepared (by the respective departments) and forwarded to Pro analysis Administrative and Rectory -Reitoria. However, the return concerning the approval (or not) of such information is not returned to the departments. Thus, managers are devoid of accounting and financial information of budgetary nature to take relevant decisions for their departments. The same managers point to other elements on this type of information, such as restricted access to the same information and its poor dissemination. Finally, it proposed a conceptual model of information flow. And such proposed flow model allows application to all Third Sector HEI, including the universe entity of this study; however, that its proposal may occur cyclically, there needs to be an effective return of the accounting and financial information of budgetary nature to departments. It should be noted, finally, that it is imperative to disseminate the value of information in the organizational environment, so as to implement more effective informational policy in the organization, so that participants subject of this process are able to have more access to such information and, as a result , able to raise larger subsidies to their decision-making processes, causing the organization to develop with greater effectiveness, efficiency and effectiveness.