Submitted by Verena Pereira (verenagoncalves@uefs.br) on 2018-11-12T23:33:02Z No. of bitstreams: 1 ASSOCIATIVISMO RURAL NO MUNIC?PIO DE TEOFIL?NDIA-BA.pdf: 6882741 bytes, checksum: e7815ba60699f0e31711a1cadb04b588 (MD5) / Made available in DSpace on 2018-11-12T23:33:02Z (GMT). No. of bitstreams: 1 ASSOCIATIVISMO RURAL NO MUNIC?PIO DE TEOFIL?NDIA-BA.pdf: 6882741 bytes, checksum: e7815ba60699f0e31711a1cadb04b588 (MD5) Previous issue date: 2018-09-05 / The municipality of Teofil?ndia - Ba, located in the semi - arid region of Bahia, presents characteristics that do not differ significantly from the Territory of Sisal as a whole, since most of its population is a resident of rural areas historically marked by contradictions, conflicts and social exclusion. These facets were appropriated and diffused through a representation of a fragile space, associated with hunger and misery with little visibility or effective actions of the public power. However, it is possible to observe a significant number of rural community associations present in the Territory of Sisal and in this particular municipality, which point to a struggle for the guarantee of greater political participation and of rights that allow the population to survive in the countryside. The struggle for these rights involves the establishment of complex and diversified relations of rural community associations with other entities, establishing networks with multi-territorial actions, in which they establish relations at different scales (local, territorial, state and national) using complex and several strategies of articulation to obtain to obtain benefits for the rural population, that at the same time, is triggered like syntagmatic actors of this process. The purpose of this dissertation is to analyze how rural community associations in the municipality of Teofil?ndia - Ba contribute to the construction of territorialities, using solidarity networks to strengthen them. Seeking a greater understanding of this reality, we seek to articulate the categories of associativism, territory, territorialities and networks as tools to understand the nature of this process, investigating the interactions and appropriations derived from this reality / O munic?pio de Teofil?ndia ? Ba localizado no semi?rido baiano, apresenta caracter?sticas que n?o diferem de forma significativa do Territ?rio do Sisal como um todo, pois apresenta a maior parte de sua popula??o ? residente do espa?o rural historicamente marcado por contradi??es, conflitos e exclus?o social. Essas facetas foram sendo apropriadas e difundidas atrav?s de uma representatividade de um espa?o fr?gil, associado ? fome e a mis?ria com pouca visibilidade ou a??es efetivas do poder p?blico. No entanto, ? poss?vel observar um n?mero expressivo de associa??es comunit?rias rurais presentes no Territ?rio do Sisal e neste munic?pio em particular, que apontam para uma luta pela garantia de maior participa??o pol?tica e de direitos que possibilitem ? popula??o sobreviver no campo. A luta por esses direitos, perpassa pelo estabelecimento de rela??es complexas e diversificadas das associa??es comunit?rias rurais com demais entidades, estabelecendo redes com atua??es multiterritoriais, nas quais estabelecem rela??es em diversas escalas (local, territorial, estadual e nacional) utilizando-se de complexas e diversas estrat?gias de articula??o para conseguir angariar benef?cios para a popula??o rural, que por vez, ? acionada como atores sintagm?ticos desse processo. Desta forma, a presente disserta??o tem por objetivo analisar como as associa??es comunit?rias rurais do munic?pio de Teofil?ndia ? Ba contribuem para a constru??o de territorialidades, utilizando-se de redes de solidariedades para o fortalecimento das mesmas. Buscando um entendimento maior dessa realidade, buscamos articular as categorias de associativismo, territ?rio, territorialidades e redes como ferramentas para entender a natureza desse processo, investigando as intera??es e apropria??es derivadas dessa realidade

Made available in DSpace on 2015-12-04T11:45:33Z (GMT). No. of bitstreams: 1 Luciana_Gavazzi_Barragan.pdf: 2466329 bytes, checksum: 52fa875ffa8e9e3558cbdcc3c31ccc03 (MD5) Previous issue date: 2005-06-01 / The objective of this research is to study the organizations that belong to the third sector, as a way to investigate the use of internal control tools. In addition, it will verify the existence of such tolls, its periodicity and development degree in the process of accounting and financial management, as well as propose the enhancement of the already existing controls. This will consider all the goals and difficulties found in the field research. Therefore, aiming to reach the proposed objectives and answer the research question, it was made a field research in a closed event of the third sector in S??o Paulo city, involving 61 entities located in Brazil. This was to identify the profile of such entities regarding the internal controls. As a result, it was discovered that the third sector entities use tools that come from other economic sectors, and they do not consider its specificities and necessities. This might have happened mainly because of the lack of research, as well as insufficient capacity of the sector. So, this work was developed to give a contribution to the third sector and, for this, it will present efficient internal controls and relevant help to develop the already existing controls. Those are crucial to provide credibility for the said entities. The suggested models are to solve those managements problems in a simplified way, and will not enhance costs. Moreover, they will create standards and references that could be tested and amplified in the future. / A presente pesquisa tem como objetivo o estudo das organiza????es pertencentes ao terceiro setor, visando investigar a utiliza????o de ferramentas de controles internos, verificando sua exist??ncia, periodicidade e grau de desenvolvimento, no processo de gest??o cont??bil-financeiro, bem como propor melhorias nos controles internos existentes, considerando os objetivos e dificuldades, identificados na pesquisa de campo. Portanto, para alcan??ar os objetivos propostos e responder a quest??o de pesquisa foi realizada uma pesquisa de campo em um evento fechado do terceiro setor em S??o Paulo com 61 entidades localizadas no Brasil. Procurou-se identificar o perfil dessas em rela????o aos controles internos e constatou-se que as entidades do terceiro setor utilizam ferramentas que migraram de outros setores econ??micos, sem levar em considera????o suas especificidades e necessidades, isso pode ter decorrido principalmente da escassez de pesquisas e insuficiente capacita????o do setor. Pretende-se com este trabalho contribuir com o setor, apresentando uma estrutura de controles internos eficiente e auxiliando no aprimoramento dos controles j?? existentes. Os controles internos s??o fundamentais para proporcionar credibilidade nas entidades e os modelos aqui sugeridos pretendem resolver de forma simplificada, sem aumentar os custos, criando padr??es e refer??ncias que, futuramente, poder??o ser ampliados e testados.

Made available in DSpace on 2014-12-17T14:19:43Z (GMT). No. of bitstreams: 1 JoseLM.pdf: 398026 bytes, checksum: e2d17f58ca897b2f202d32e4cad15f4f (MD5) Previous issue date: 2008-03-14 / It historizes and it analyzes the social capital in the area Serid?. The traditions associative seridoenses are reconstructed starting from the dimensions: economical, social, religious person and politics. In them it is possible to notice actions that form the social capital of the area. The country of Serid? present an associative tradition based on the mutual help, in the trust and reciprocity that she remount there are decades in your history. The relationship among the Catholic Church, that historically it is present in the area, and rural communities, through your community associations, it is the backdrop where you/they are the responsible associative elements for the tear of the regional social fabric: in him (the backdrop) he/she is the responsible social capital for the work of the rural community organizations. The Catholic Church, through your social action and the Program of Combat to the Rural Poverty, of Rio Grande do Norte is the league that sustains the actions collective seridoenses / Historia e analisa o capital social na regi?o Serid?. As tradi??es associativas seridoenses s?o reconstru?das a partir das dimens?es: econ?mica, social, religiosa e pol?tica. Nelas ? poss?vel perceber a??es que formam o capital social da regi?o. Os sertanejos do Serid? apresentam uma tradi??o associativa baseada na ajuda m?tua, na confian?a e reciprocidade que se remonta h? d?cadas na sua hist?ria. A rela??o entre a Igreja Cat?lica, que historicamente est? presente na regi?o, e comunidades rurais, atrav?s de suas associa??es comunit?rias, ? o pano de fundo onde se encontram os elementos associativos respons?veis pelo tear do tecido social regional: nele (o pano de fundo) encontra-se o capital social respons?vel pelo trabalho das organiza??es comunit?rias rurais. A Igreja Cat?lica, atrav?s de sua a??o social e o Programa de Combate ? Pobreza Rural, do Rio Grande do Norte s?o a liga que sustenta as a??es coletivas seridoenses

Made available in DSpace on 2014-12-17T14:33:09Z (GMT). No. of bitstreams: 1 HonaraMS_DISSERT.pdf: 1764050 bytes, checksum: 8846e2477a7b0e0f242d2ada60121e07 (MD5) Previous issue date: 2013-03-26 / This study to aimed investigate the community of ectoparasites associated with birds in the Mata do Olho D ?gua, in the municipality of Maca?ba, Rio Grande do Norte (RN), Brazil, its structure and the ambiental and hosts influential variables on it, and to verify microhabitats preferences by species of chewing lice and feather mites. We examined 172 individuals belonging to 38 species of Passeriformes and non-Passeriformes. 12 new geographic records are reported and 11 host-parasite associations not yet known for chewing lice and feather mites species. Significant relationship was found between the abundance of chewing lice and the variables total length (r = 0.29, p <0.05) and exposed culmen (r = 0.38, p <0.05) of the hosts. A principal component (PC1) accounted for 90.1% of the hosts morphological variation was significantly influential on the abundance of chewing lice (p <0.05), indicating that the morphological characteristics of the hosts may be positively influencing the abundance of these ectoparasites. Significantly higher frequency of individuals with high loads of chewing lice was detected during the dry period (x ? = 8.5, p <0.05), corroborating studies that propose that birds of arid environments suffer as much pressure as those of parasitic humid environments. Analyses of null models of co-occurrence and niche overlap showed a high degree of structure in the feather mites and chewing lice assemblies, when compared with other groups, and preferences in the use of microhabitats by taxa identified. These results corroborate ecological theories in host-parasite systems, contribute to the knowledge of ectoparasites associated with neotropical birds, and the need for experimental studies, as well as further deepening the biology of these arthropods / O presente estudo teve como objetivos investigar a comunidade de ectoparasitos associada a aves Mata do Olho D ?gua, localizada no munic?pio de Maca?ba, Rio Grande do Norte, BR, sua estrutura e a influ?ncia de vari?veis ambientais e morfol?gicas dos hospedeiros, al?m de averiguar prefer?ncias de microh?bitat pelas esp?cies de ?caros de pena e mal?fagos em associadas ?s aves em estudo. Foram examinados 172 indiv?duos pertencentes a 38 esp?cies de aves Passeriformes e n?o-Passeriformes. S?o reportados 12 novos registros geogr?ficos para o Brasil e 11 associa??es ainda n?o conhecidas com hospedeiros de ?caros de pena e mal?fagos. Foi detectada rela??o significativa entre abund?ncia de mal?fagos e as vari?veis comprimento total (r= 0,29; p<0,05) e c?lmen exposto (r= 0,38; p<0,05) dos hospedeiros. Uma componente principal (CP1) respons?vel por 90,1% da varia??o morfol?gica dos hospedeiros foi significativamente influente sobre a abund?ncia de mal?fagos (p<0,05), indicando que caracter?sticas morfol?gicas dos hospedeiros podem estar influenciando positivamente a abund?ncia desses ectoparasitos. Frequ?ncia significativamente maior de indiv?duos com altas cargas de mal?fagos foi dectada durante o per?odo de seca (x?= 8,5; p<0,05), corroborando estudos que prop?em que aves de ambientes ?ridos sofrem tanta press?o parasit?ria quanto aquelas de ambientes ?midos. An?lises de modelos nulos de coocorr?ncia e sobreposi??o de nicho apontaram alto grau de estrutura nas assembleias de ?caros e mal?fagos, quando comparadas com outros grupos, e prefer?ncias no uso de microh?bitats pelos t?xons identificados. Estes resultados corroboram teorias ecol?gicas nos sistemas parasito-hospedeiro, contribuem para o conhecimento dos ectoparasitos associados ?s aves neotropicais e apontam a necessidade de estudos experimentais, assim como maior aprofundamento na biologia desses artr?podos

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-03-20T19:31:23Z No. of bitstreams: 1 KarolineNobregaCelino_DISSERT.pdf: 3448363 bytes, checksum: cfa50cf91ac40ab42de7c9708504bc89 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-03-22T00:01:11Z (GMT) No. of bitstreams: 1 KarolineNobregaCelino_DISSERT.pdf: 3448363 bytes, checksum: cfa50cf91ac40ab42de7c9708504bc89 (MD5) / Made available in DSpace on 2017-03-22T00:01:11Z (GMT). No. of bitstreams: 1 KarolineNobregaCelino_DISSERT.pdf: 3448363 bytes, checksum: cfa50cf91ac40ab42de7c9708504bc89 (MD5) Previous issue date: 2016-09-15 / Neste trabalho, foi realizada e s?ntese e caracteriza??o de copol?meros a partir de N-isopropilacrilamida(Nipam) e 6-O-viniladipoil-D-glicose(ADG), utilizando as raz?es molares Nipam:ADG 1:9, 3:7, 1:1, 7:3 e 9:1. Tamb?m foram sintetizados e caracterizados os homopol?meros de Nipam e ADG, com intuito avaliar a influ?ncia da adi??o de ADG na cadeia. Os pol?meros foram submetidos ? caracteriza??o por espectroscopia na regi?o do infravermelho (FTIR), resson?ncia magn?tica nuclear de hidrog?nio (1H RMN), reometria e an?lise elementar (CHNO). Os copol?meros obtidos a partir de 30, 50 e 70 mol% de ADG na alimenta??o apresentaram insolubilidade em ?gua. Esse resultado foi associado ? forma??o de arranjos micelares compactados, com superf?cie predominantemente hidrof?lica e n?cleo predominantemente hidrof?bico. Nesses casos, a porcentagem de ADG incorporada, indicada por 1H RMN e CHNO, foi aproximadamente a mesma, o que justifica a diminui??o no rendimento dessas rea??es. Os espectros de FTIR e 1H RMN dos copol?meros comprovaram a inser??o da Nipam e do ADG em todas as amostras. Os copol?meros obtidos a partir de 10% e 90% mol de ADG na alimenta??o foram sol?veis em ?gua e sua composi??o foi determinada por 1H RMN, respectivamente, Nipam:ADG 9:1 e 3:7. O copol?mero Poli(Nipam-co-ADG) 9:1 promoveu um aumento significativo de viscosidade da ?gua, mesmo em baixas concentra??es, que pode ser atribu?do ao seu car?ter associativo. / In this study was performed synthesis and characterization of copolymers from N-isopropylacrylamide (Nipam) and 6-O-vinyladipoyl-D-glucose) (ADG) using the molar ratios of Nipam:ADG 1:9, 3:7, 1:1, 7:3 and 9:1. The homopolymers were also synthesized and characterized, Pnipam and poly(ADG), aiming to evaluate the influence of the addition of ADG in polymer. The polymers were submitted to characterization using spectroscopy in the infrared (FTIR), nuclear magnetic resonance of hydrogen (1H RMN), rheometry and elemental analysis (CHNO). The copolymers obtained from 30%, 50% and 70% mol of ADG feed had water insolubility. This result was associated with the formation of micellar arrangements compact with predominantly hydrophilic surface and core predominantly hydrophobic. In such cases, the percentage of embedded ADG, indicated by 1H NMR and CHNO, was about the same, which explains the decrease in the yield of these reactions. The FTIR and 1H NMR spectra of the copolymers confirmed the insertion of Nipam and the ADG for all samples. The copolymers obtained from 10% to 90% mol of the feed ADG were soluble in water and its composition was determined by 1 H NMR, respectively, Nipam:ADG 9:1 and 3:7. The poly(Nipam-co-ADG) 9:1 produced a significant increase of viscosity in water, even at low concentrations, which can be attributed to its associative character.

Made available in DSpace on 2015-12-03T18:35:07Z (GMT). No. of bitstreams: 1 Carlos_Alberto_Martins.pdf: 714359 bytes, checksum: 08b7973c087f581efc234d5addb20ef3 (MD5) Previous issue date: 2008-08-28 / The present work had as focus the evaluation of economical-financial performance of the entities belonging to the denominated Non Profit Sector, more specifically of the entities of social welfare and the need of having believable information based on an accounting system structured to sustain this evaluation, where factor as the voluntary work and the gratuitous social benefit should be treated as integral elements of the accounting bookkeeping as source of information for the administration of the entities. This dissertation is based on a study of case of an entity of social welfare, headquartered in the area of Great S??o Paulo. With base in the relative operational information to the exercises of 2004 and 2005, was measured and it was studied the economical-financial influence of the mentioned factors, in the operational structure of the entity and the need of a reliable control of the same ones in order to evidence the value transferred to the society, value this that doesn't suffer control and, so a little, disclorure, in the demonstrative ones accounting-financial. The studied problem treated of the need of a more effective control, for administration ends, of factors no documented in the way as foresees the Brazilian legislation, in order to evidence the effectiveness of the activities of an entity of social welfare. The obtained results indicate that the vision economical, financial and managerial of these entities would become more evident and interesting as social result to the investors and holders of resources destined to the welfare, what will take the a perfected revision of the control and disclosure of these factors with the creation of techniques of specific evaluation for this sector. / O presente trabalho teve como foco a avalia????o de desempenho econ??mico-financeiro das entidades pertencentes ao denominado Terceiro Setor, mais especificamente das entidades de assist??ncia social e a necessidade de se ter informa????es cr??veis baseadas em um sistema de contabiliza????o estruturado para sustentar esta avalia????o, onde fatores como o trabalho volunt??rio e as a????es gratuitas devem ser tratados como elementos integrantes da escritura????o cont??bil e como fonte de informa????es para a gest??o das entidades. Esta disserta????o est?? baseada em um estudo de caso de uma entidade de assist??ncia social, sediada na regi??o da Grande S??o Paulo. Com base nas informa????es operacionais relativas aos exerc??cios de 2004 e 2005, mensurou-se e estudou-se a influ??ncia econ??mico-financeira dos fatores citados, na estrutura operacional da entidade e a necessidade de um controle confi??vel dos mesmos a fim de evidenciar o valor transferido ?? sociedade, valor este que n??o sofre controle e, t??o pouco, evidencia????o nos demonstrativos cont??bil-financeiros. O problema estudado tratou da necessidade de um controle mais eficaz, para fins de gest??o, de fatores n??o documentados da maneira como prev?? a legisla????o brasileira, a fim de evidenciar a efic??cia das atividades de uma entidade de assist??ncia social. Os resultados obtidos indicam que a vis??o econ??mica, financeira e gerencial destas entidades tornar-se-iam mais claras e interessantes como resultado social aos investidores e detentores de recursos destinados ?? assist??ncia, o que levaria a uma revis??o mais acurada do controle e evidencia????o destes fatores com a cria????o de t??cnicas de avalia????o espec??fica para este setor.

Made available in DSpace on 2015-12-03T18:35:25Z (GMT). No. of bitstreams: 1 Suelen_Bevilaqua.pdf: 2791503 bytes, checksum: dba342255d0d3198499e75d6d8fad255 (MD5) Previous issue date: 2013-04-11 / The State reform that developed in the 1990s in several countries, aimed to make the state strong and efficient. To achieve this goal it was necessary to define the functions of the state, reducing its level of interference then increase its governance and governability. The government has thus worrying about organizational development and enhancement, and mainly, with the active participation of society. The e-governance was the means used to reach that information to citizens quickly and efficiently, and in order to facilitate monitoring by users. With this era of information technology governance was needed also in the third sector. This study aims to analyze the practices of e-governance in corporate foundations through an index and its relationship with the financial resources acquired (total and by donations). For this, the methodological procedures were divided into three stages: the first sought to use the literature to identify and organize the set of best practices of e-governance adopted in the foundations, which were divided into 5 groups: content with 18 practices, with 16 services practices, 10 practices with citizen participation, privacy and security practices with 6 and 18-usability and accessibility practices. The second stage sought to use the framework of electronic governance practices for the development of Electronic Governance Index of Foundations called IGEF that was applied on the websites of 58 GIFE foundations associated with the period from 15/12/2012 to 10/01/2013. The third phase sought to identify the relationship between electronic governance, represented by IGEF and total revenues with 39 foundations and endowments with 40. Through IGEF was possible to identify the percentage of practices implemented and concluded that both total revenues and the revenues from donations are positively correlated with the level of implementation of electronic governance practices. / A reforma do Estado que se desenvolveu na d??cada de 1990 em diversos pa??ses, tinha como objetivo tornar o Estado forte e eficiente. Para alcan??ar tal objetivo era necess??rio delimitar as fun????es do Estado, reduzir seu n??vel de interfer??ncia e em seguida aumentar sua governan??a e governabilidade. A administra????o p??blica passou desta forma, a se preocupar com o desenvolvimento e valoriza????o organizacional, e principalmente, com a participa????o ativa da sociedade. A governan??a eletr??nica foi o meio utilizado para que as informa????es chegassem aos cidad??os de forma r??pida e eficiente, e de forma a facilitar a fiscaliza????o por parte dos usu??rios. Com a era da inform??tica esta governan??a se fez necess??ria tamb??m no terceiro setor. Este trabalho tem como objetivo analisar as pr??ticas de governan??a eletr??nica nas funda????es empresariais por meio de um ??ndice e estudar sua rela????o com os recursos financeiros adquiridos (totais e por doa????es). Para isso, os procedimentos metodol??gicos foram divididos em tr??s etapas: a primeira buscou utilizar da pesquisa bibliogr??fica para identificar e organizar o conjunto de boas pr??ticas de governan??a eletr??nica adotada nas funda????es, que foram divididas em 5 grupos: conte??do com 18 pr??ticas, servi??os com 16 pr??ticas, participa????o cidad?? com 10 pr??ticas; privacidade e seguran??a com 6 pr??ticas e usabilidade e acessibilidade com 18 pr??ticas. A segunda etapa buscou usar a estrutura das pr??ticas de governan??a eletr??nica para a elabora????o do ??ndice de Governan??a Eletr??nica das Funda????es denominado de IGEF que foi aplicado nos websites de 58 funda????es associados ao GIFE, no per??odo de 15/12/2012 a 10/01/2013. A terceira etapa procurou identificar a rela????o entre a governan??a eletr??nica, representada pelo IGEF e os recursos financeiros adquiridos pelas funda????es (receitas totais e receitas de doa????es). Ap??s a constru????o do IGEF, foi poss??vel identificar o percentual de pr??ticas implantadas e concluir que tanto as receitas totais como as receitas obtidas de doa????es est??o relacionadas positivamente com o n??vel de implanta????o das pr??ticas de governan??a eletr??nica.

Made available in DSpace on 2015-12-04T11:45:14Z (GMT). No. of bitstreams: 1 Regiane_Arantes.pdf: 1085325 bytes, checksum: 5d3058e371edf09420927794e1ada4a9 (MD5) Previous issue date: 2005-08-05 / The objective of this thesis is to identify the perception of last-year-Graduation-course students, from two private universities located in S??o Paulo, about Accountancy Class Entities actions which intend to promote valuation of the referred profession to the society and the professionals they represent. It was researched about the following Entities: CFC, CRC-SP, SINDCONT-SP, SESCON-SP, APEJESP, IBRACON and AUDIBRA, besides service marketing tools and competitive advantage, that gave support to the questionnaire building process. This is an exploratory research which made use of a questionnaire to obtain data and this data was statistically treated by Statistical Package for the Social Sciences (SPSS), which is a software specialized in Social Sciences. Based on the analysis, the conclusion is that most of the students researched believes that the accountancy profession is appreciated by society and that Class Entities are developing actions that aims to increase the value of this profession by using service marketing tools and competitive strategy concepts, however, these students believe the entities need to develop more of this kind of actions to raise the value of Accountancy profession together with society and the accountancy professionals themselves. / Este trabalho tem por objetivo identificar qual ?? a percep????o dos alunos que est??o cursando o ??ltimo ano de Gradua????o em Ci??ncias Cont??beis - de duas IESs localizadas na cidade de S??o Paulo - quanto ??s atividades desenvolvidas pelos ??rg??os de classe cont??beis, as quais visam a promover a valoriza????o da referida profiss??o perante a sociedade como um todo e perante os pr??prios profissionais. Para tanto, foram abordadas algumas caracter??sticas dos ??rg??os pesquisados - sendo eles: CFC, CRC-SP, SINDCONT-SP, SESCON-SP, APEJESP, IBRACON e AUDIBRA -, al??m dos conceitos de marketing de servi??os e de estrat??gias competitivas, os quais embasaram a elabora????o do question??rio. Esta ?? uma pesquisa explorat??ria, cuja coleta de dados foi feita com uso de question??rio, e os dados, por sua vez, foram tratados estatisticamente, por meio do Statistical Package for the Social Sciences (SPSS), um software especializado em estat??sticas para as Ci??ncias Sociais. Com base nas an??lises, concluiu-se que a maioria dos respondentes acredita que a profiss??o cont??bil seja valorizada pela sociedade e que os ??rg??os de classe estejam desenvolvendo a????es que promovam a valoriza????o da profiss??o por meio da utiliza????o de ferramentas de marketing de servi??os e dos conceitos de estrat??gias competitivas. No entanto, apesar disso, os referidos alunos acreditam ser necess??rio aos ??rg??os desenvolver mais a????es que utilizem as ferramentas de marketing de servi??os e os conceitos de estrat??gias competitivas para promover a valoriza????o da profiss??o perante a sociedade como um todo e os pr??prios profissionais da ??rea.

Made available in DSpace on 2015-12-04T11:45:32Z (GMT). No. of bitstreams: 1 Frederico_Otavio_Sirotheau_Cavalcante.pdf: 471399 bytes, checksum: fa4ed52f51ff3ba6569017085424fab3 (MD5) Previous issue date: 2006-06-12 / The present work deals with to the Strategical Planning for the Entities of the Third Sector, by means of a bibliographical research, objectifying the specific theoretical revision on the subject, complemented for a research of field in the Organizations of the third Sector of Hortol??ndia/SP. The main objective of this dissertation was to make a comparative analysis enters current the practical ones of management of the OTS, object of study of this work with deriving concepts of the strategical Planning. The work counted on an internal research (questionnaire), having as conclusion of that current the practical ones of management of the OTS of Hortol??ndia are searching if to line up to the concepts of Strategical Planning, according to perception of the managers and by means of a critical analysis of current the practical ones of management of the company. / O presente trabalho trata do Planejamento Estrat??gico para as Entidades do Terceiro Setor, por meio de uma pesquisa bibliogr??fica, objetivando a revis??o te??rica espec??fica sobre o tema, complementado por um estudo de caso nas Organiza????es do terceiro Setor de Hortol??ndia/SP. O objetivo principal desta disserta????o foi fazer uma an??lise comparativa entre as atuais pr??ticas de gest??o das OTS, objeto de estudo deste trabalho com conceitos oriundos do Planejamento estrat??gico. O trabalho contou com uma pesquisa interna (question??rio), tendo como conclus??o de que as atuais pr??ticas de gest??o das OTS de Hortol??ndia est??o buscando se alinhar aos conceitos de Planejamento Estrat??gico, segundo a percep????o dos gestores e por meio de uma an??lise cr??tica das atuais pr??ticas de gest??o das OTS.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-01-26T16:13:44Z No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Marcia_Marcondes_da_Silva.pdf: 8069358 bytes, checksum: edc95c2e7701b52300c68a3c39bd3698 (MD5) / Made available in DSpace on 2016-01-26T16:13:44Z (GMT). No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Marcia_Marcondes_da_Silva.pdf: 8069358 bytes, checksum: edc95c2e7701b52300c68a3c39bd3698 (MD5) Previous issue date: 2008-06-19 / The purpose of this work is to identify the occurrence of noises that affect the communication process, with accounting statements working as businesses language within the process of account rendering between the social work entities and the City Hall of the City of Tabo??o da Serra - City Council of Social Work (CMAS) and City Hall of Tabo??o da Serra (PMTS). In order to do that, it is based on studies that suggest the existence of a relationship between the accounting process, as business language, and the communication theory, with emphasis on the noises that may interfere in any communication process. The investigation tries to identify the occurrence of noises according to the perception of the users of accounting statements, issues - social work entities and receivers - CMAS and PMTS. The reason for carrying out this research comes from the study carried out by the Commission of Guidance Analysis and Inspection COAF/CMAS, where it was detected that the majority of the registered entities had their registrations cancelled or suspended because of problems with the account rendering and research carried out at CMAS, where it was observed the difficulty of the CMAS in establishing and maintaining partnerships with the social work entities in the city. The communication theory reveals that, some times, the level of knowledge of the issuer and the receiver, the social and cultural context where both of them are inserted, the channel used, the content of the message are responsible for problems that occur in the communication process. Therefore, this theory establishes parameters to determine if the communicative act takes place efficiently and effectively. As the main purpose of accounting is the supply of useful information for taking decisions, if accounting statements are not understood, it means that noises took place during the process and that the communicative act did not fully take place. In order to avoid or diminish the harmful effects of the noise it is essential to know where and how they take place. / O objetivo deste trabalho foi identificar a ocorr??ncia de ru??dos que comprometem o processo de comunica????o, sendo as demonstra????es cont??beis atuantes como linguagem de neg??cios no processo de presta????o de contas entre as entidades assistenciais e o Poder P??blico do Munic??pio de Tabo??o da Serra - Conselho Municipal de Assist??ncia Social (CMAS) e Prefeitura Municipal de Tabo??o da Serra (PMTS). Para tanto, baseou-se em estudos que sugerem existir rela????o entre o processo cont??bil, enquanto linguagem de neg??cios e a teoria da comunica????o, com ??nfase aos ru??dos que podem intervir em qualquer processo de comunica????o. A investiga????o buscou identificar a incid??ncia de ru??dos segundo a percep????o dos usu??rios das demonstra????es cont??beis, emissores - entidades assistenciais e receptores - CMAS e PMTS. A motiva????o desta pesquisa adv??m de estudo realizado pela Comiss??o de Orienta????o An??lise e Fiscaliza????o COAF/CMAS, neste estudo detectado que a maioria das entidades cadastradas estava com seus registros cancelados ou suspensos por problemas com as presta????o de contas e pesquisa realizada no pr??prio CMAS, onde foi detectado a dificuldade que este tem encontrado em formar e manter parcerias com as organiza????es de assist??ncia social do munic??pio. A teoria da comunica????o vem revelar que, por vezes, o n??vel de conhecimento do emissor e do receptor, o contexto s??cio-cultural em que ambos se encontram o canal utilizado, o conte??do da mensagem s??o respons??veis por problemas ocasionados no processo de comunica????o. Portanto, essa teoria estabelece par??metros para avaliar se o ato comunicativo ocorre com efici??ncia e efic??cia. Conclui-se que, como o objetivo principal da contabilidade ?? o fornecimento de informa????es ??teis para a tomada de decis??es, se as demonstra????es cont??beis n??o forem compreendidas, significa que ru??dos ocorreram durante o processo e que o ato comunicativo n??o ocorreu plenamente. Para evitar ou minimizar os efeitos nocivos do ru??do ?? imprescind??vel conhecer onde e como eles ocorrem.