Le but de cette thèse était de comprendre le processus émotionnel per-compétitif opérant dans un contexte interpersonnel de performance sportive. Nous avons élaboré un modèle théorique appelé Processus Emotionnel Interpersonnel, que nous avons testé au travers de deux études menées sur des populations de rugby à XV de niveaux élites. La première étude était une analyse du processus émotionnel en contexte naturel. Une analyse des 44 entretiens relatifs à huit matches joués par 22 joueurs professionnels a notamment montré l’inclusion d’une dimension interpersonnelle enrichissant la théorie Relationnelle Cognitive et Motivationnelle des émotions (Lazarus, 1999) ainsi que le modèle de la Régulation émotionnelle (Gross, 1998). La seconde étude consistait en une recherche quasi-expérimentale, étudiant la dimension interpersonnelle du processus émotionnel et sa relation à la performance, chez l’ensemble des joueurs (N=30) des deux équipes participant à un match de rugby. Au travers d’un design quantitatif et qualitatif, les résultats ont permis de comprendre l’influence de la dimension interpersonnelle sur le vécu per-compétitif et la performance individuelle et collective. Ce travail de recherche a permis de valider le modèle du Processus Emotionnel Interpersonnel. Il offre des perspectives nouvelles dans la compréhension du processus émotionnel et de sa relation à la performance, ainsi que des applications pratiques à destination des entraîneurs / The aim of this doctoral work is to understand the emotional process occurring during competition in an interpersonal sport performance context. To this end, we elaborated a theoretical model that we labelled Interpersonal Emotion Process. This framework was based on knowledge from psychological literature on emotions, social psychology, and sport psychology. To test the validity of such a theoretical model, we conducted two studies on populations from rugby union playing at elite levels. The first study was an analysis of the emotional process in a natural setting. An analysis of 44 interviews, on eight games played by 22 professional players, showed especially the inclusion of an interpersonal dimension improving Cognitive-Motivational-Relational theory of emotions (Lazarus, 1999), and of Emotion Regulation model (Gross, 1998). The second study was a quasi-experimental research, studying the interpersonal dimension of the emotional process and its relationship to performance, among all players (N = 30) of the two teams taking part in a rugby match. Through a quantitative and qualitative design, the results allowed us to understand the influence of the interpersonal dimension of the competitive emotional experience and on individual and collective performance. This research has validated the Interpersonal Emotion Process model. It offers new perspectives for further research in understanding the emotional process and its relationship with performance, while also providing practical applications for coaches

The present paper is a thorough study on the recent developments of excise tax in Peru. It begins by showing the most recent regulatory treatment on this tax, then focusing on the current system of it, analyzing the most relevant aspects of the excise tax, aiming to be a contribution to the future improvement of this tax. / El presente artículo es un estudio minucioso de la evolución reciente del Impuesto de Alcabala en Perú. Parte de presentar los más recientes tratamientos normativos de dicho impuesto, para luego centrarse en el actual régimen del mismo, analizando los aspectos más relevantes del Impuesto de Alcabala, procurando servir de aporte para la futura mejora de este tributo.

[pt] Instigada a entender possíveis fatores e situações que possam provocar angústias e medos nos docentes, minha pesquisa tem por objetivo analisar as percepções de um grupo de professores de uma escola particular sobre suas aflições e as potenciais causas destas através do discurso. A partir da verbalização das percepções, busco entender as motivações do sofrimento e de que modo o mesmo afeta nossa prática pedagógica, nossas visões sobre educação e/ou nossas relações interpessoais com alunos, colegas e direção. Para tal, recorro a um arcabouço teórico variado, que abrange conceitos teóricos sobre Linguística Aplicada (Moita Lopes, 2006; 2013; Miller, 2013), Prática Exploratória (Allwright, 2006; Miller et al., 2008), Emoções (Zembylas, 2003, 2004, 2005; Rezende e Coelho, 2010; Palmer, 2012) e Sistema de Avaliatividade (Martin & White, 2005; Almeida, 2010; Vian Jr, 2009; 2010). Alinhada ao paradigma qualitativo-interpretativista de pesquisa, à perspectiva contemporânea da Linguística Aplicada e ao viés ético-metodológico da Prática Exploratória, apresento a análise de excertos de uma conversa de pesquisa (Araujo, 2014) gerada num ambiente informal entre mim e quatro colegas. Os resultados mostram haver o predomínio dos afetos dos tipos INSATISFAÇÃO e INSEGURANÇA, demonstrando que parte do nosso sofrimento advém do desagrado com nossas funções profissionais e de um temor em relação à escola em que trabalhamos, os quais atribuímos a uma visão mercadológica de ensino. Os dados levam ao entendimento de que nossa visão de educação está em dissonância com a da instituição em que lecionamos, fazendo-nos agir, muitas vezes, em desacordo com nossas concepções pessoais de educação; porém, seguimos em frente devido à afeição que temos pelos alunos e ao afeto que alguns de nós nutrimos por esta escola. / [en] Motivated to understand the possible factors and situations that may cause anguish and fear in teachers, the aim of my research is to analyse the perceptions of a group of teachers that works in a private school about their afflictions and the potential causes of these through discourse. From the verbalization of these perceptions, I try to understand what motivates suffering and how it affects our pedagogical practice, our visions about education and/or our interpersonal relationships with students, colleagues and school management. In order to do this, I turn to a diverse theoretical framework, which encompasses theoretical concepts on Applied Linguistics (Moita Lopes, 2006, 2013, Miller, 2013), Exploratory Practice (Allwright, 2006, Miller et al., 2008), Emotions (Zembylas, 2003, 2004, 2005; Rezende e Coelho, 2010; Palmer, 2012) and Appraisal System (Martin & White, 2005; Almeida, 2010; Vian Jr, 2009; 2010). Aligned with the qualitative-interpretative paradigm of research, with the contemporary perspective of Applied Linguistics and with the ethical-methodological perspective of Exploratory Practice, I present the analysis of some excerpts of a research talk (Araujo, 2014) that happened between four colleagues and me in an informal place. The results show that INSATISFACTION and INSECURITY (types of affects) predominate, demonstrating that part of our suffering comes from a dislike related to our professional functions and a fear of the school where we work, which we attribute to a marketing model of education. The data lead to the understanding that our view of education is at odds with that of the institution where we teach, making us act, many times, in contrary to our personal conceptions of education; however, we move on because of the affection we have for the students and because of the affection some of us have for this school.

Nos últimos anos, com a aceleração da globalização, tem-se intensificado a atividade de análise e avaliação de investimentos. Dentre as diversas técnicas de mensuração de valor e risco, mereceu especial destaque as ferramentas de avaliação de empresas, em razão da significativa profusão de negociações de e entre empresas, que inclui grande número de fusões aquisições e parcerias. Em diferentes segmentos empresas privadas de capital fechado, passam a ser alvo de grandes companhias ou vislumbram vir a ser, o que traz a necessidade ao empresariado de saber qual o valor do seu negócio, qual o valor mínimo aceitável em uma negociação, seja de venda ou de compra de investimentos. Estas necessidades justificam a busca de ferramenta de valoração. Diante disto, este trabalho visa identificar, e discutir os principais aspectos relacionados à valoração de empresas. No levantamento bibliográfico foram identificados os principais modelos de valoração onde foram criticados, apontando limitações ou desvantagens; procurou-se identificar, dentre eles, o que se adaptaria para avaliar uma empresa de capital fechado dada a limitação de informações possíveis de serem levantadas na empresa, que fosse mais referendado pelos estudiosos e o mais utilizado neste momento. Optou-se então pelos modelos de Fluxo de Caixa Descontado (FCD) e Valor Econômico, comparando-os ao Valor Patrimonial Contábil. apresentando-se à empresa e acionistas um preço de referência para que possam iniciar negociações de compra ou venda de parte ou todo do negócio. No segmento supermercadista, nos últimos anos, houve grandes negociações, passando para um nível de concentração das 5 maiores redes de 61% do mercado nacional. No estudo de caso, realizado em uma empresa do ramo de supermercados, foi feito o levantamento dos dados históricos dos últimos 5 anos, e feitas as projeções para os próximos seis exercícios, sendo calculados ou estimados, também: o beta do setor, o ROIC, o WACC, o CAPM, o Capital Operacional Investido, o Spread e a composição do capital atual. Após aplicação das premissas e cálculo do período de projeção, foi calculado o valor da perpetuidade, adicionando-o aos dois modelos de avaliação, e com isso chegou-se a um mesmo valor de valoração da empresa, que confirmaram as afirmações encontradas na bibliografia. Após comparou-se o resultado da avaliação pelo FCD e pelo Valor Econômico com o valor Patrimonial Contábil sem ajustes, apresentando assim para a empresa uma ferramenta para avaliações ou projeções de cenários e a discrepância entre os valores contábeis e econômicos da empresa. / In the last years, due to the acceleration on globalization, the activity of analysis and evaluation of investments has been intensified. Among several techniques of measurement of value and risk, the tools for firm evaluation has got special notice for the reason that it has been a meaningful profusion and partnerships. In different segments, private owned companies become or are willing to become the target of big companies and so the entrepreneurs have the necessity to know the minimum value of their businesses in transactions of buying or selling investments. That necessity justifies the search for business valuation resources. Thus, this paper aims at identify and discuss the main aspects related to business valuation. In the bibliographic search the main models of business valuation resources were identified and passed judgment on their limitations or disadvantages. An attempt on identifying one among those resources which would adapt for evaluating a privately owned company and which would be referenced by scholars and most used at the moment was made. The difficulty found was due to limitation of possible information gathering from firms. The chosen alternative was the Discounted Cash Flow models – DCF – and Economic Value in comparison to Accounting Patrimonial Value to show the company and shareholders a referential price to start transactions of buying and selling of part or the whole business. In the supermarket segment, in the last years, there were huge negotiations ending up in a concentration of five big chains which represent 61% of Brazilian market. A case study carried in a supermarket gathered historical data from the last 5 years and from those, projections for the next 6 ones were made calculating the sector beta, ROIC, WACC, CAPM and the Operational Capital invested, Spread e the composition of updated capital. After applying the predictions and calculating the projection period, perpetual value was calculated by adding that to two models of appraisal and then getting to the same value of assessment which confirm the statements in the review of bibliography. Afterwards the result of the assessment was compared to DCF and to Economic Value with Accounting Patrimonial Value without adjustments featuring an evaluating or projecting scenarios and the discrepancy between accounting values and economic values within firms.

This thesis is focused for accounting responsability, which purpose is capturing the responsibility of individual economic centers and evaluation of their performance. The work is divided into two parts. The theoretical part explains the basic concepts of responsibility accounting. The practical part is already focused on the application of responsibility accounting in selected company. First, it is characterized by the company and its line of business. Furthermore, it analyzes the organizational structure of the company, based on results together with the scope of business are proposed economic centers. Individual departments are compiled results of operations and established key performance indicators used to evaluate the performance of departments. The work could especially contribute to the eventual development of society.

Submitted by ANTONIO DIAS FIGUEIREDO FILHO (toni.figueiredo@terra.com.br) on 2016-02-26T04:39:17Z No. of bitstreams: 1 antonio_dissertacao_fgv_final.pdf: 794189 bytes, checksum: 2016ed8e754ff01d5d0ee3db29d7a691 (MD5) / Approved for entry into archive by Fabiana da Silva Segura (fabiana.segura@fgv.br) on 2016-02-26T14:04:50Z (GMT) No. of bitstreams: 1 antonio_dissertacao_fgv_final.pdf: 794189 bytes, checksum: 2016ed8e754ff01d5d0ee3db29d7a691 (MD5) / Made available in DSpace on 2016-02-26T14:12:27Z (GMT). No. of bitstreams: 1 antonio_dissertacao_fgv_final.pdf: 794189 bytes, checksum: 2016ed8e754ff01d5d0ee3db29d7a691 (MD5) Previous issue date: 2016-02-03 / A avaliação de imóveis é uma prática normatizada pela ABNT que vem desde a década de 60, quando surge a necessidade de se fazer grandes desapropriações. A normatização para imóveis rurais ganha corpo na década de 70 e desde então a ABNT NBR 14653-3 organiza e padroniza os conceitos da engenharia de avaliações. O método utilizado para se avaliar imóveis rurais se baseia em preços de mercado e este apresenta algumas fragilidades. Neste contexto, o objetivo deste trabalho é de propor o uso de uma metodologia, baseada no valor presente da renda do imóvel rural, que complemente a metodologia de preços de mercado, incorporando assim geradores de valor que são importantes para a gestão na alocação de capital em propriedades agrícolas. Discorre-se também ao longo deste trabalho a exemplificação da metodologia proposta por meio de um estudo de caso, abordando a caracterização do imóvel, premissas utilizadas para análise e a valoração do hectare da propriedade, comparando-a com a avaliação pelo método de preços de mercado. Acredita-se que esta abordagem baseada em fundamentos econômico-financeiros, aliada ao levantamento de preços de mercado trarão mais robustez para a avaliação de imóveis agrícolas com propósito gerencial, trazendo para discussão outras variáveis de relevância para a gestão agro imobiliária. / Real estate appraisal is a well established discipline in Brazil, which is standardized by ABNT, a Brazilian private entity, member of the International Organization for Standardization (ISO). Rural real estate appraisal standardization starts to build up from the 70´s and since then ABNT NBR 14653-3 organizes the appraisal discipline. The commonly used method to value land in Brazil is the sale value estimates from comparable sales, but it offers some fragilities. In this context, the objective of this research paper is to suggest a methodology capable of incorporating value drivers into farmland price, assessing the agricultural potential available at the property being analyzed. This method takes into account farmland rents to estimate its value, which adds to the current method applied by appraisers. This research paper also develops a case study to test the proposed methodology, approaching issues such as property agronomical characteristics, economic and financial assumptions to realize the property value. It is believed that this approach, based upon economic and financial fundamentals, coupled with sale value estimates will bring together a robust and comprehensive appraisal toolkit.

Submitted by Rodolfo Furtado de Carvalho Bullara (rb933@bol.com.br) on 2018-01-17T01:58:42Z No. of bitstreams: 1 Rodolfo Furtado de Carvalho Bullara - Dissertação MPA - 2017.pdf: 1467314 bytes, checksum: 8efbc4cabb36c78e8ba70a886498ed06 (MD5) / Approved for entry into archive by Mayara Costa de Sousa (mayara.sousa@fgv.br) on 2018-01-17T17:53:40Z (GMT) No. of bitstreams: 1 Rodolfo Furtado de Carvalho Bullara - Dissertação MPA - 2017.pdf: 1467314 bytes, checksum: 8efbc4cabb36c78e8ba70a886498ed06 (MD5) / Made available in DSpace on 2018-01-17T18:39:06Z (GMT). No. of bitstreams: 1 Rodolfo Furtado de Carvalho Bullara - Dissertação MPA - 2017.pdf: 1467314 bytes, checksum: 8efbc4cabb36c78e8ba70a886498ed06 (MD5) Previous issue date: 2017-12-18 / A cobrança por resultados gerenciais aumenta continuamente, o que leva os gerentes à busca por maior proficiência em competências (conhecimentos, habilidades e atitudes) necessárias ao cumprimento de objetivos cada vez mais agressivos. Por outro lado, a empresa necessita não só medir se os seus gerentes cumprem os objetivos organizacionais, mas de que forma o fazem. É o que se espera do sistema de avaliação de desempenho da organização. O objetivo do presente estudo foi determinar, se, e em que magnitude, o nível de proficiência individual em 6 competências gerenciais de gerentes de agência influencia o desempenho efetivo das agências nas quais atuavam em um dos maiores bancos comerciais do Brasil. Os dados foram coletados de avaliações reais de desempenho. Os resultados indicam claramente que a proficiência em competências gerenciais não estava ligada ao desempenho organizacional medido por variáveis objetivas de performance das agências. A proficiência na competência “sentido de dono” teve impacto irrelevante na nota final da agência e nos seus subcomponentes. Todas as outras competências não mostraram relação significante com as notas de desempenho das agências, indicando que a performance organizacional foi determinada por outros fatores não medidos neste estudo. Como os resultados contrariam estudos anteriores no Brasil e no exterior, o trabalho discute suas importantes implicações para a teoria e para a prática de gestão de pessoas e desempenho, em especial sobre avaliações de desempenho com base em competências e sua relação com práticas de remuneração e gestão de carreira em organizações. / The pressure for managerial results are increasing continuously. This mandates managers to develop stronger proficiency in competencies (knowledge, skills and attitudes) which are needed to achieve ever more aggressive objectives. On the other hand, the company needs to measure not only if their managers are achieving their strategic objectives, but also how they achieve their results. This is what is expected from an organization's performance appraisal system. The objective of the present study was to determine if, and to what extent, the level of individual proficiency in six managerial competencies influences the effective performance of the branches which they manage in one of the largest brazilian commercial banks. For this, the study verified whether the proficiency of these six competencies influenced the effectiveness of the performance of the branches managed by the subjects. The data was obtained from real performance evaluations. The results clearly indicate that proficiency in managerial competencies was not linked to organizational performance as measured from the branches performance system. The proficiency in the ownership competence had an irrelevant impact on the final evaluation of the branches and its subcomponents. All other competencies also did not show a significant influence on the branches performance scores, indicating that the organizational performance was determined by other factors not measured in this study. As the results contradict previous studies in Brazil and abroad, this paper discusses its important implications in theory and practice of people management and performance, especially regarding performance evaluation based in competencies and its relationship with remuneration practices and career management organizations.

This study describes the research that was carried out at a boys-only primary school in the Pinetown District of Kwazulu-Natal. The study was conducted with the purpose of investigating the management duties undertaken by the principal regarding time, staff and curriculum. In order to achieve the aim of this study the main research question was formulated, that is: How does the principal of X primary boys-only school manage the administrative and instructional programme in the process of executing his duties? Chapter One orientates the reader regarding the purpose, research problem, motivation and design of the study. Chapter Two provides the theoretical framework in terms of the types of school management models with particular focus on the democratic management model and the systems theory. Qualitative research in the form of in-depth interviews and participant observation was undertaken in an attempt to answer the research question. Interviews were conducted with the school principal and four educators. Chapter Four presents the findings of the study which highlight the role of the principal in managing the aspects of the school while he delegates the various areas of management to the members of staff. The findings further reveal the principal’s involvement in all the processes from inception to end. Chapter Five concludes the study summatively. The chapter includes a brief account of what the study covered, assumptions made in the theoretical framework, and draws important conclusions and makes relevant recommendations about the management duties of the school principal. / Educational Studies / M.Ed. (Education Management)

Text in Afrikaans, abstract in Afrikaans and English / Die primere doelstellings van die navorsing is om die verband tussen persoonlikheid en toesighouersukses te bepaal. Persoonlikheid is deur die 16-Persoonlikheidsfaktorvraelys ( 16PF) en toesighouersukses deur 'n prestasiebeoordelingstelsel gemeet. 'n Literatuurstudie van persoonlikheidsteoriee en vorige navorsing is gebruik om die verwantskap tussen persoonlikheid en werksukses te verifieer en die navorsingsbehoefte aan te dui. Die steekproef is 74 toesighouers, hoofsaaklik blanke mans, by 'n fabriek van 'n suiwelvervaardigingsmaatskappy. Die verwantskap tussen die 16PF-resultate en toesighouersukses is statisties deur Pearson en Spearman se Produkmomentkorrelasiemetode, Standaard en Stapsgewyse meervoudige regressie en T-toetse vir onafhanklike groepe bepaal. Die resultate toon dat slegs faktore B, C, L, 0, Q4 en die tweedeordefaktor QII van die 16PF 'n beduidende verband met toesighouersukses het. Dit is bevind dat ouderdom, ondervinding en kwalifikasie nie die verwantskap tussen persoonlikheid en toesighouersukses be'invloed nie. Hoewel hierdie bevindinge nie veralgemeen kan word nie, moet persoonlikheid wel deeglik by die evaluering van personeel, byvoorbeeld in seleksie, oorweeg word. / The aim of the research is to establish the relationship between personality and supervisor success. Personality was measured with the 16-Personality Factor Questionnaire (16PF) and supervisor success through a performance measuring system. A literature study was done to verify the relationship between personality and work success. The sample consisted of 74 supervisors, mainly white males, working at a dairy factory. The relationship between the 16PF results and supervisor success has been statistically established through Pearson and Spearman's Product-moment correlation method, standard and stepwise multiple regression analysis and T-tests for independent groups. The results show that factors B, C, L, 0, Q4 and the second order factor QII of the 16PF has a meaningful relationship with supervisor success. It was found that age, qualifications and experience do not influence the relationship between personality and supervisor success. The findings cannot be generalized but personality can be taken into consideration when evaluating employees, for example in selection. / Industrial and Organisational Psychology / M. Comm. (Bedryfsielkunde)

An increasing number of reports indicate that managers are opposed to performance appraisal. It is important to understand why managers have favourable or unfavourable attitudes towards performance appraisal and it is necessary to investigate the causing factors of these attitudes. The aim of this research was therefore to gain a deeper understanding of the factors that influence managers’ attitudes towards performance appraisal. This study was conducted within the interpretive research paradigm and situated in a medium-sized organisation within the financial services industry. The sample was purposefully selected and the data were collected through in-depth interviews and naïve sketches. The data were analysed applying Tesch’s descriptive analysis method. The main findings indicated that managers who needed to conduct performance appraisals perceived and experienced performance appraisal as an uncomfortable and emotional process that might cause them to become defensive. Moreover, it was revealed that the managers experienced uncertainties about aspects of performance appraisal, such as the purpose of performance appraisal, what must be measured and frequency of performance appraisal. As a result of such uncertainties, managers might not always have the ability or readiness to conduct performance appraisals, especially when the performance appraisal contains negative performance feedback. Furthermore, the organisational context might put managers in an undesirable situation to distort performance ratings of employees in order to achieve organisational goals or the manager’s personal goals, which in turn influence the attitude of the manager. The findings of the study can assist organisations in influencing managers’ attitudes more positively and in enhancing the overall performance appraisal process. / Industrial and Organisational Psychology / M. Com. (Industrial and Organisational Psychology)