Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-04-04T13:23:51Z No. of bitstreams: 1 Selma Culturati Vasquez.pdf: 1150063 bytes, checksum: bfc80f42a447cf6d00f20de8dbfb6936 (MD5) / Made available in DSpace on 2017-04-04T13:23:51Z (GMT). No. of bitstreams: 1 Selma Culturati Vasquez.pdf: 1150063 bytes, checksum: bfc80f42a447cf6d00f20de8dbfb6936 (MD5) Previous issue date: 2017-03-23 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / Fundação São Paulo - FUNDASP / Management models based on the generation of value for the company's competitiveness and, especially, for the society in which the company is inserted, are now gaining strength, due to the current attitude of consumers to judge them in relation to commitment to public and social problems. The motto has been to focus on increasing revenues and profits without neglecting meeting the needs of society. Porter and Kramer (2011), claiming that it is not just about social responsibility, philanthropy or even sustainability, advocate that the sustainable solution to contemporary challenges lies in the principle of shared value, which involves generating economic value at the same time as value is created for society. The purpose of this case study is to analyze the applicability of the Shared Value Creation strategy in the company DSOP Educação Financeira, with a view to develop policies and operational practices that aims to increase the company's competitiveness while improving economic and social conditions of the community/clientele with which DSOP operates / Ganham força, na atualidade, modelos de gestão baseados na geração de valor para a competitividade da empresa e, principalmente, para a sociedade na qual essa empresa está inserida, em decorrência da atitude bastante corrente por parte dos consumidores de julgá-las com relação ao seu comprometimento com problemas públicos e sociais. O mote tem sido focar no aumento de receitas e lucros sem deixar de lado o atendimento às necessidades da sociedade. Porter e Kramer (2011), afirmando que não se trata apenas de responsabilidade social, filantropia ou mesmo sustentabilidade, advogam que a solução sustentável para os desafios contemporâneos está no princípio do valor compartilhado, que envolve a geração de valor econômico ao mesmo tempo em que se cria valor para a sociedade. O presente estudo de caso tem por objetivo analisar a aplicabilidade da estratégia de Criação de Valor Compartilhado na empresa DSOP Educação Financeira tendo em vista o desenvolvimento de políticas e práticas operacionais que visem aumentar a competitividade da empresa ao mesmo tempo em que melhorem as condições econômicas e sociais da comunidade/clientela com a qual a DSOP opera

Made available in DSpace on 2016-04-25T18:39:35Z (GMT). No. of bitstreams: 1 Marcelo Viaro Berloffa.pdf: 1801452 bytes, checksum: ebf522fef9e532d6e953af4ec2d82baa (MD5) Previous issue date: 2010-11-12 / This research studied the effectiveness of the Fiscal Responsibility Law Lei de Responsabilidade Fiscal LRF on the control of personnel expenditures of the Legislative Branch in small municipalities (up to 38.000 inhabitants) in the Campinas metropolitan area, analyzing the evolution of personnel expenditures compared with the other expenditures in order to make personnel expenditures fit the limits established by the Fiscal Responsibility Law FRL. As an initial contextualization, it was carried out a literary revision on the history of public accounting in Brazil, of the Fiscal Responsibility Law, and of personnel expenditures. The analysis assumed the hypothesis of the occurrence of high or increasing expenditures with other public budget rubrics as a way of making personnel expenditures fit the limits established in the article 20, III, of the FRL. It was determined the period 1998 through 2008 to reach this objective. It was analyzed the expenditures before the implementation of the FRL (2000) for subsequent comparison with the behavior of the expenditures after the implementation of the FRL. It was possible to conclude that the personnel expenditures of the Legislative Branch does not have high growth, remaining, on average, at the levels of inflation over the period. However, it could be established that the Legislative Branch of the researched municipalities raised their investments in other rubrics such as consumption supplies, tickets and spending on locomotion, outsourcing, constructions and facilities, equipments and permanent materials / Buscou a presente pesquisa estudar a eficácia da Lei de Responsabilidade Fiscal LRF sobre o controle dos gastos com pessoal do poder legislativo em pequenos municípios (até 38.000 habitantes) da região metropolitana de Campinas, analisando a evolução dos gastos com pessoal frente aos demais gastos, para que seja possível o enquadramento do gasto com pessoal nos limites estabelecidos pela Lei de Responsabilidade Fiscal LRF. Como contextualização inicial realizou-se uma revisão literária sobre a história da contabilidade pública no Brasil, da Lei de Responsabilidade Fiscal e dos gastos com pessoal. A análise partiu da hipótese da ocorrência de gastos elevados ou crescentes com outras rubricas do orçamento público, como forma de enquadrar os gastos com pessoal nos limites estabelecidos no art. 20, III, da LRF. Para tanto, baseou-se em um período de 1998 à 2008, o qual faz uma verificação dos gastos anteriores à implantação da LRF (2000) para posterior comparação ao comportamento dos gastos após a implantação da LRF. Podendo, assim, concluir que as despesas com pessoal do Poder Legislativo não tem elevado crescimento, ficando, em média aos níveis da inflação do período, porem, pode ser constatado que o Poder Legislativo dos municípios pesquisados elevaram seus investimentos em outras rubricas, tais como, material de consumo, passagens e despesas com locomoção, outros serviços de terceiros, obras e instalações, equipamentos e material permanente

A presente pesquisa foi desenvolvida com o objetivo de analisar qual a maneira mais adequada de evidenciar na Demonstração do Valor Adicionado, as receitas das entidades do terceiro setor diante das diversas fontes disponíveis para captá-las. Subsidiariamente e com base na conclusão da tese de doutorado de Fregonesi (2009) de que os investimentos socioambientais feitos pelas empresas às entidades sem fins lucrativos são, em determinadas situações, distribuição do valor adicionado, o presente estudo objetivou analisar o impacto da referida conclusão na DVA das entidades sem fins lucrativos, mais especificamente, das fundações e institutos empresariais e suas eventuais implicações na utilidade da DVA como instrumento auxiliar para o cálculo da participação deste setor no produto nacional. As entidades utilizadas como exemplos são as associadas ao Grupo de Institutos, Fundações e Empresas (GIFE) sendo descartadas as que não possuíam a expressão \"Instituto\" ou \"Fundação\" em suas denominações sociais e entidades que não publicaram suas demonstrações contábeis de 2010 com notas explicativas em suas páginas eletrônicas ou no Diário Oficial Empresarial de São Paulo entre o período de janeiro a abril de 2011. Foram incluídas na análise a Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras (FIPECAFI) e a Fundação Salvador Arena em função de sua notoriedade e para enriquecer a compreensão do modus operandi dessas entidades no processo de captação de recursos. Os resultados sugerem que nem todas as entidades do terceiro setor geram valor adicionado, assumindo, em alguns casos, o papel de meras gestoras de recursos advindos de suas mantenedoras, que buscam dar forma à sua responsabilidade social. Neste caso, por haver redistribuição secundária de renda, o produto nacional não computaria a participação dessas entidades. / This research was developed in order to analyze what the most appropriate way to highlight the Value Added Statement, revenues from the third sector entities on the various sources available to capture them. Secondly and based on the conclusion of the doctoral thesis of Fregonesi (2009) that social and environmental investments made by companies to nonprofits are, in certain situations, the distribution of value added, this study aimed to analyze the impact of this conclusion at VAS of nonprofits, more specifically, enterprise foundations and institutes and its possible implications on the usefulness of the VAS as an aid for calculating the contribution of this sector in the national gross product. The entities used as examples are associated with the Group of Institutes, Foundations and Enterprises (GIFE) being discarded those that did not have the term \"Institute\" or \"Foundation\" in their names or entities that did not publish its financial statements with notes, 2010 explanatory in its pages in the Official Gazette or Electronic Business São Paulo between January and April 2011. Were included in the analysis the Research Institute of Accounting, Actuarial and Financial (FIPECAFI) and Salvador Arena Foundation because of its reputation and to enrich the understanding of the modus operandi of these entities in the process of fundraising. The results suggest that not all third sector entities generate added value, assuming in some cases, the role of mere management of resources from their keepers, who seek to shape their social responsibility. In this case, because there is secondary redistribution of income, national gross product does not compute the participation of these entities.

Le développement et l'internationalisation des entreprises de distribution dont le succès repose sur des techniques de vente en masse à bas coûts se sont accompagnés d’une prise de conscience des conséquences sociales et environnementales de ces activités. Parallèlement, l'émergence du concept de responsabilité sociétale incite les entreprises à contribuer aux objectifs de développement durable de la société. Ainsi, des démarches de responsabilité sociétale (RSE) sont mises en œuvre par un nombre croissant d'entreprises, et notamment par les distributeurs, pour intégrer ces enjeux dans leur business model.Mais comment évaluer la pertinence des actions mises en oeuvre au regard des enjeux RSE des distributeurs ? Comment évaluer leur contribution aux objectifs RSE de l’organisation ? Comment évaluer celles visant à réduire un impact environnemental ciblé mais générant d’autres impacts sociaux et environnementaux, positifs comme négatifs ? Comment tenir compte de la multitude de parties prenantes, d’enjeux, parfois difficilement quantifiables, empreint d'incertitude et évolutifs dans le temps ? Malgré le foisonnement des méthodes existantes, celles-ci ne permettent pas, à notre connaissance, d’identifier et d’évaluer ces enjeux de manière satisfaisante.Menés au sein de la direction Environnement d’une entreprise multinationale de distribution, ces travaux proposent une méthode d’évaluation des impacts RSE d'actions, selon une approche a priori, qualitative et quantitative, structurée autour des domaines d’actions ISO 26 000. Afin d'identifier les limites et les apports de cette approche, celle-ci a été testée sur des actions de remplacement d’installations frigorifiques. / The development and internationalization of retailers whose success is based on new sales techniques on a mass scale at low prices were accompanied by an awareness of the social and environmental impacts of these activities. Meanwhile, the emergence of the concept of corporate social responsibility encourages companies to contribute to sustainable development goals. Thus, corporate social responsibility (CSR) approaches are implemented by a growing number of companies, including retailers, to integrate these issues into their business model.But how to evaluate the relevance of the actions against retailers' CSR issues? How to assess their contribution to companies' CSR goals? How to assess the multiple potential positive and negative effects of actions that are initially proposed to reduce one specific environmental impact? How to account for the multitude of stakeholders and issues, sometimes difficult to quantify, subject to uncertainty and changing over time? Despite the numerous existing methods, they do not adequately enable the identification and the assessment of these issues.Conducted within the Environment Department of a multinational retailer, this work tries to overcome these limitations by providing a methodological approach for a prior assessment of social and environmental impacts of actions both qualitatively and quantitatively on the basis of issues listed in the ISO 26000 standard. To identify the limitations and benefits of this approach, it was tested on actions aimed at remplacing commercial refrigeration equipments.

Made available in DSpace on 2016-04-28T20:19:14Z (GMT). No. of bitstreams: 1 2004-Maria de Fatima Bernardes do Amaral.pdf: 2137909 bytes, checksum: 240add6c702738baf693d944f6603a7c (MD5) Previous issue date: 2004-03-30 / This bibliography study analysed the social responsability conception, as well as the different degrees which can be adopted by organizations. It presented arguments for and against the participation of organizations in social responsability iniciatives. The general goal in this study was to identify how far social responsability can cause an impact on management of people and on organizational culture. So, this above-mentioned has carefully dealed with the social responsability subject on management of people and on organizational culture performance, contributing to development of new social projects in the organizations, independent of their capacity. The study has also contributed to provide a new view on the management of people area, including the new roles of management professionals and its connection with organizational development. It was also relevant to comprehend the social responsabity influence on organizational culture and its reflection in the execution of social programs. As an ilustrative example, we took Petrobras, the 14th biggest petroleum company in the world, working in Brazil and in many other countries. Once it puts in practise its social responsability in an effective way and it is engaged to maintainable development. As an agent of the human maintainable development, Petrobras aided , in 2002, the total of 1016 projects which were born in civil society. To analyse the performance of Petrobras, Vergara s definition of a human company was used. This company is also a notable organization due to the way it succeeds in having an ethical relationship with co-workers, communities and society in general. / Este estudo bibliogr?fico analisou o conceito de responsabilidade social, bem como os v?rios graus que podem ser ser adotados pelas organiza??es. Apresentou-se os argumentos contr?rios e favor?veis ? participa??o de organiza??es em atividades de responsabilidade social. O estudo teve como objetivo geral identificar at? que ponto a responsabilidade social pode impactar a Gest?o de Pessoas e a Cultura Organizacional. Assim, o referido estudo tratou de forma especial ? quest?o dos impactos da Responsabilidade Social nas pr?ticas de Gest?o de Pessoas e na Cultura Organizacional, contribuindo para o desenvolvimento de novos projetos sociais nas organiza??es, independente do seu porte. O estudo contribuiu tamb?m para uma nova vis?o da ?rea de Gest?o de Pessoas, incluindo os novos pap?is do profissional de gest?o de pessoas e sua rela??o com o desenvolvimento organizacional. Tamb?m foi relevante compreender a influ?ncia da responsabilidade social na cultura organizacional e seus reflexos na implementa??o dos programas sociais. Utilizou-se como exemplo ilustrativo a Petrobras, 14a maior Companhia de Petr?leo do Mundo, operando no Brasil e em diversos outros pa?ses, j? que ela exerce sua responsabilidade social de forma efetiva e est? comprometida com o desenvolvimento sustent?vel. Como agente do desenvolvimento humano sustent?vel, a Petrobras apoiou, em 2002, um totlal de 1016 projetos nascidos na sociedade civil. Para an?lise do desempenho da Petrobras, utilizou-se a defini??o de empresa humanizada de Vergara. Essa Companhia tamb?m ? uma organiza??o not?vel pela forma com consegue ter um relacionamento ?tico com colaboradores, comunidades e sociedade em geral.

The aim of this study was to examine the relations between women’s perceived stress off the job (dependent variable), responsability for household chores, emotional support, number of children living at home, neuroticism and age (independent variables). Comparisons between the present sample and two independent samples from previous research were made with regard to perceived stress and neuroticism. The sample of this study consisted of 186 women working in the fields of health care and geriatric care. The results showed that perceived stress correlated positively with neuroticism and number of children and negatively with emotional support, though the effectsizes for number of children and emotional support were fairly small. Neuroticism was the strongest predictor for perceived stress. Implemented comparisons showed that the present sample reported significantly higher levels of perceived stress and neuroticism than the two independent samples. Keywords: women, perceived stress off the job, responsability for household chores, emotional support, number of children, neuroticism, age.

<p>The aim of this study was to examine the relations between women’s perceived stress off the job (dependent variable), responsability for household chores, emotional support, number of children living at home, neuroticism and age (independent variables). Comparisons between the present sample and two independent samples from previous research were made with regard to perceived stress and neuroticism. The sample of this study consisted of 186 women working in the fields of health care and geriatric care. The results showed that perceived stress correlated positively with neuroticism and number of children and negatively with emotional support, though the effectsizes for number of children and emotional support were fairly small. Neuroticism was the strongest predictor for perceived stress. Implemented comparisons showed that the present sample reported significantly higher levels of perceived stress and neuroticism than the two independent samples.</p><p>Keywords: women, perceived stress off the job, responsability for household chores, emotional support, number of children, neuroticism, age.</p>

[pt] Este estudo identificou padrões de orientação estratégica das operadoras brasileiras de planos de saúde/odontológicos quanto à adoção de práticas de alianças estratégicas e de responsabilidade social e seus impactos no desempenho no período de 2013 a 2015. Apresentou ainda uma taxionomia estratégica destas operadoras. A metodologia incluiu a aplicação de Análise de Cluster, MANOVA e ANOVA em uma amostra de 123 empresas deste setor. Os construtos desempenho, alianças estratégicas e responsabilidade social foram operacionalizados a partir de revisão bibliográfica abrangente e consulta a especialistas do setor. Os resultados indicam que a adoção de práticas de alianças estratégicas ― (1) construção de conhecimento sobre experiência regulatória ou mercadológica, em cooperação com outras operadoras; (2) construção de conhecimento para geração de habilidades, talento gerencial ou de novas competências em cooperação com outras operadoras; (3) desenvolvimento de novas tecnologias de produtos/serviços ou processos em cooperação com universidades, hospitais ou organizações de pesquisa sem fim lucrativo; (4) acesso a novos clientes em cooperação com outras organizações (sindicatos, associações); (5) diminuição do risco, partilhando grandes investimentos com outras operadoras de plano de saúde/odontológico ― possuem correlação estatística com o desempenho das empresas do setor, especificamente com a média trienal do ROE (Retorno sobre o Patrimônio) nos últimos três anos e com a percepção de crescimento de mercado nos últimos três anos. As operadoras de plano de saúde/odontológicos que possuíam alianças estratégicas com enfoque mercadológico (maior atenção nas práticas 1, 2, 4 e 5) obtiveram resultados de ROE melhores que as outras empresas do setor e percepção de crescimento de mercado menor que seus concorrentes. Quanto à adoção de práticas deresponsabilidade social, não foi encontrada correlação estatística com medidas subjetivas ou objetivas de desempenho, corroborando achados anteriores de diversos autores. / [en] This study identified patterns of strategic orientation of the Brazilian health care /dental care plan providers regarding the adoption of strategic alliances and social responsibility practices and their impacts in the performance in the period from 2013 to 2015. It also presented a strategic taxonomy of these providers. The methodology included the application of Cluster Analysis, MANOVA and ANOVA in a sample of 123 companies in this sector. The constructs performance, strategic alliances and social responsibility were operationalized based on a comprehensive bibliographic review and the opinion of sector experts.The results indicate that the adoption of strategic alliance practices ― (1) development of knowledge about regulatory or market experience, in collaboration with other providers; (2) development of knowledge to generate know-how, managerial talent or new skills in collaboration with other providers; (3) development of new product / service technologies or processes in collaboration with universities, hospitals or non-profit research organizations; (4) access to new clients in collaboration with other institutions (syndicate, associations); (5) corporate risk reduction by sharing high investments with other health care /dental care plan providers ― have a statistical correlation with the performance of companies in the sector, specifically with the three-year ROE (Return on Equity) average in the last three years and with market growth perception in the last three years. The health care /dental care plan providers that had strategic alliances with a market focus (greater attention in practices 1, 2, 4 and 5) obtained better ROE results than the other companies in the sector and perceived market growth lower than their competitors. Regarding the adoption of social responsibility practices, no statistical correlation was found with subjective and objective measures of performance, corroborating previous findings of several authors.

L’adolescente-mère est fragilisée par la précocité de sa grossesse et le regard intolérant de sa communauté. Pourtant elle est appelée à devenir un véritable sujet, responsable de son destin et de celui de son enfant. C’est un défi qui consiste à dire « un grand "oui" à la vie humaine ». La maternité adolescente au Togo est alors une interpellation pour l'Église et la société. Comment la question de maternité adolescente est / était-elle perçue dans la tradition nawda ? Quel rôle jouait la femme face à ce problème ? L’Église, en raison de sa vocation de protéger et de donner la vie à chaque personne humaine, est tenue de donner une réponse éthique au questionnement du phénomène de la maternité adolescente. Elle peut : intégrer les éléments positifs de la pédagogie nawda et africaine en général ; renforcer la pratique de la justice miséricordieuse, en recourant, le cas échéant, au mécanisme de la palabre africaine ; accompagner les adolescentes-mères en les considérant comme des actrices responsables de leur vie et non comme des victimes que l’on assiste ; encourager la femme africaine à se former pour pouvoir former à son tour ; créer des structures d’accueil et d'encadrement à l’instar du Préau du Grand Arbre (qui est une école de la petite enfance où l'on part des réalités socioculturelles de chaque milieu pour apprendre aux enfants le sens du respect de soi) et de la Résidence Universitaire la Providence (qui se veut une arme contre ceux pour qui l’enfant est un obstacle). La société togolaise devrait concevoir une politique de sécurité sociale en faveur des adolescentes-mères en situation de précarité. Il s’agit d’une question de justice et d’équité fondée sur le respect de la dignité humaine auquel a droit toute personne, fût-elle adolescente-mère. / The teenage mother is weakened by her early pregnancy and the intolerant view of her community. Yet she is destined to become a real subject, responsible for her destiny and of her child’s. It is a challenge to say "a great " yes " to human life". The adolescent motherhood in Togo is thus an interpellation toward the Church and the society. How the issue of adolescent motherhood is / was seen in the Nawda tradition ? What was the role of women to deal with this problem ? The Church, because of its vocation to protect and give life to every human person, is required to give an ethical response to the issue of the phenomenon of teen motherhood. It can : integrate the positive elements of the Nawda and African pedagogy in general ; strengthen the practice of the merciful justice, by using, when appropriate, the mechanism of the African palaver ; support teenage mothers by considering them as actresses responsible for their life and not as victims that we are witnessing ; encourage the African woman to train to be able to train in her turn ; provide care and support facilities like the Préau du Grand Arbre (which is a school of early childhood based on the sociocultural realities of each environment in order to teach children the sense of self-respect) and University Residence Providence (wishing to fight against those considering the child as an obstacle). The Togolese society should develop a social security policy to support teenage mothers in precarious situations. It is a matter of justice and equity based on respect of the human dignity to which everyone is entitled, albeit teenage mother.

La responsabilité de l'État du fait des lois déclarées contraires à la Constitution, parmi les derniers îlots d'irresponsabilité de la puissance, est en passe d'être consacrée en droit français. Le développement d'un régime constitutionnaliste d'expression de la volonté générale, parachevée par l'entrée en vigueur de la question prioritaire constitutionnalité, a conduit le tribunal administratif de Paris à reconnaître une voie de droit permettant l'indemnisation des préjudices consécutifs à l'application d'une loi inconstitutionnelle. En effet, en vertu du principe constitutionnel de responsabilité, que le Conseil constitutionnel a dégagé de l'article 4 de la Déclaration de 1789, l'État a l'obligation de répondre des fautes causées par son organe législatif. Si la faute n'a pas été retenue à propos de la responsabilité de l’État du fait des lois méconnaissant les engagements internationaux de la France, elle devrait l'être concernant les lois inconstitutionnelles. Le principe constitutionnel de responsabilité, en tant que fondement juridique, constitue une habilitation autorisant le juge administratif à qualifier les inconstitutionnalités prononcées par le Conseil constitutionnel de faute de nature à engager la responsabilité de l'État. Par suite, faire entrer la responsabilité de l'État-législateur dans le droit commun de la responsabilité de la puissance publique parachève sa soumission à l'État de droit. La loi n'est plus cet acte incontestable et incontesté. Dorénavant, toute irrégularité d'une disposition législative peut être à l'origine de l'engagement de la responsabilité de l'État. / The responsibility of the State for unconstitutional statutes, which is among the last islets of sovereign immunity, is about to be enshrined in French law. The flourishing of a constitutional mode of parliamentary sovereignty as expression of the general will, completed by the entry into force of an original form of indirect concrete review of parliamentary legislation -the so-called "priority preliminary ruling on the issue of constitutionality" (Question prioritaire de constitutionnalité) -, led the Paris Administrative tribunal to recognize a legal remedy allowing the compensation for damages resulting from the application of an unconstitutional statute. Indeed, by virtue of the constitutional principle of responsibility, which the Constitutional Council has derived from article 4 of the Declaration of 1789, the State is held accountable for the unlawful acts committed by its legislative body. In this kind of situation, if an act cannot be considered "unlawful" on the basis of the State's responsibility because of laws that disregard France's international commitments, it can always be so on the basis of the responsibility of the State for unconstitutional statutes. The constitutional principle of responsibility, as a legal basis, constitutes a norm that confer power to the administrative judge to qualify the unconstitutionalities pronounced by the Constitutional Council as a fault of a nature to engage the responsibility of the State. The parliamentary legislation is no longer this indisputable and uncontested act. From now on, any irregularity in a legislative provision can justify engaging the responsibility of the State.