Made available in DSpace on 2016-04-28T20:19:22Z (GMT). No. of bitstreams: 1 2003 - Helida Delgado Ribeiro Macedo.pdf: 351099 bytes, checksum: 3143806e5a250144bdfee15e33f1a061 (MD5) Previous issue date: 2003-12-08 / This paper is a study of a financial performance analysis model through the technical of Data Envelopment Analysis using the economical and financial indexes from the accountable and financial analysis. The model proposes the identification and classification, in a limited universe, of the units named as efficient and inefficient, recognizing the relative efficiency of each one of them related to the others, having as basis the variables (indexes) pointed as relevant. Through the analysis of business units (Unimed partnerships), considered on the model, the study has the aim to analyze the efficiency of each one of these with the use of a hybrid methodology, which balances the Data Envelopment Analysis and the Accountable and Financial Analysis. Besides, these results aim to enlarge and add the view of many studies developed previously about the companies performance using economical and financial indexes, as the proposal methodology searches for the organizational performance evaluation through the relation among many economical and financial indexes. Coverage and relevance themselves of this study are based on the fact that mangers can use the indexes from the accountable and financial analysis to take decisions related to the strengths, weaknesses, opportunities and threats that exist in and out of the companies. Besides, the market analysts, the stakeholders? and stockholder s representatives, can use these information to analyze the performance of the companies. In this context, the methodology presented shows an index of efficiency which increases the analysis ability of the managers and of the analysts, because it simplifies the analysis process to a single decision key instead of the analysis of a row of indexes that many times have conflicting conclusions. Another justification to this paper would be the possibility of the practice of benchmarking, regarding the model points among a group of companies, which ones are the efficient and these ones can serve as reference to the inefficient companies. / Este trabalho consiste no estudo de um modelo de an?lise de performance financeira a partir da t?cnica de An?lise Envolt?ria de Dados utilizando os ?ndices econ?mico-financeiros da an?lise cont?bil-financeira. O modelo prop?e a identifica??o e classifica??o, dentro de um universo limitado, das unidades consideradas eficientes e das ineficientes, reconhecendo a efici?ncia relativa de cada uma delas em rela??o ?s outras, tendo como base as vari?veis (?ndices) identificadas como relevantes. Atrav?s da an?lise de unidades de neg?cio (cooperativas unimed), consideradas no modelo, o trabalho tem o prop?sito de analisar a efici?ncia de cada uma destas com o uso de uma metodologia h?brida, que conjuga a An?lise Envolt?ria de Dados e An?lise Cont?bil-Financeira. Al?m disso, estes resultados visam ampliar e complementar a vis?o de v?rios estudos desenvolvidos anteriormente sobre a performance de empresas utilizando ?ndices econ?mico-financeiros, j? que pela metodologia proposta busca-se a avalia??o do desempenho organizacional atrav?s da rela??o entre diversos ?ndices econ?mico-financeiros. A abrang?ncia e relev?ncia deste estudo est?o no fato de que os gestores das empresas podem utilizar os ?ndices da an?lise cont?bil-financeira para tomarem decis?es relativas ?s for?as, fraquezas, oportunidades e amea?as existentes internamente e externamente ? organiza??o. Al?m disso, os analistas de mercado, representantes dos stakeholders e dos acionistas, podem se utilizar destas informa??es para analisar o desempenho das empresas. Neste contexto, a metodologia proposta apresenta um indicador de efici?ncia que melhora a capacidade de an?lise dos gestores e dos analistas, pois simplifica o processo de an?lise a um ?nico fator de decis?o ao inv?s da an?lise de uma s?rie de ?ndices que muitas vezes possuem conclus?es conflitantes. Uma outra justificativa para este trabalho seria a possibilidade da pr?tica do benchmarking, pois o modelo destaca dentre um conjunto de empresas, quais s?o as eficientes e estas podem servir de refer?ncia para as ineficientes.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2016-04-25T21:18:31Z No. of bitstreams: 1 LuisFilipeAzevedoDeOliveira_DISSERT.pdf: 2758518 bytes, checksum: 7f5afec1f5d1f9f925d4aac95380ba09 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2016-04-27T19:58:21Z (GMT) No. of bitstreams: 1 LuisFilipeAzevedoDeOliveira_DISSERT.pdf: 2758518 bytes, checksum: 7f5afec1f5d1f9f925d4aac95380ba09 (MD5) / Made available in DSpace on 2016-04-27T19:58:21Z (GMT). No. of bitstreams: 1 LuisFilipeAzevedoDeOliveira_DISSERT.pdf: 2758518 bytes, checksum: 7f5afec1f5d1f9f925d4aac95380ba09 (MD5) Previous issue date: 2014-02-24 / No Brasil, o agente regulador do setor de energia el?trica ? representado pela Ag?ncia Nacional de Energia El?trica. A revis?o das tarifas tem sido uma das suas principais atribui??es, ao estabelecer uma pr?tica tarif?ria em um n?vel compat?vel com a cobertura dos custos operacionais eficientes e a remunera??o adequada dos investimentos realizados pelas distribuidoras. As mudan?as nos procedimentos adotados pelo agente regulador para redefini??o dos custos eficientes, bem como os diversos estudos encontrados na literatura sobre os procedimentos utilizados na regula??o desse segmento denotam o desafio enfrentado sobre qual a melhor estrat?gia metodol?gica a ser empregada. Nesse contexto, esta pesquisa tem como objetivo propor um modelo para avalia??o de benchmarking, aplicado ao sistema de regula??o nacional no estabelecimento dos custos operacionais eficientes das concession?rias de distribui??o de energia el?trica. O modelo ? formulado para promover o desenvolvimento do mercado de energia el?trica, associado com pol?ticas governamentais e em benef?cio da sociedade. Para conduzir esta pesquisa, adota-se uma integra??o do modelo de An?lise Envolt?ria de Dados (DEA) com a An?lise de Fronteira Estoc?stica (SFA), em um procedimento que estabelece tr?s est?gios para corrigir a efici?ncia em termos dos efeitos ex?genos: (i) avalia??o por meio de DEA para mensurar as folgas nos custos operacionais das distribuidoras, em que as vari?veis ex?genas s?o omitidas; (ii) as folgas calculadas no primeiro est?gio s?o regredidas sobre um conjunto de vari?veis ambientais, por meio de SFA e os custos operacionais s?o corrigidos para contabilizar o impacto dos efeitos ambientais e o ru?do estat?stico; e, (iii) reavalia??o do desempenho das concession?rias de distribui??o de energia el?trica, respaldado pelo uso de DEA. A partir dessa metodologia foi poss?vel obter- uma avalia??o do desempenho exclusivamente expresso em termos de efici?ncia de gest?o, nos quais s?o controlados pelos efeitos do meio ambiente operacional e do ru?do estat?stico. A metodologia em tr?s est?gios alcan?ou o principal objetivo, ao nivelar os custos das concession?rias em termos do efeito ex?geno e aleat?rio, tornando o desempenho das concession?rias mais homog?neos. / In Brazil, the National Agency of Electric Energy (ANEEL) represents the energy regulator. The rates review have been one of its main tasks, which establish a pricing practice at a level to cover the efficient operating costs and also the appropriate return of the distributors investments. The changes in the procedures to redefine the efficient costs and the several studies on the methodologies employed to regulate this segment denote the challenge faced by regulators about the best methodological strategy to be employed. In this context, this research aims to propose a benchmarking evaluation applied to the national regulation system in the establishment of efficient operating costs of electricity distribution utilities. The model is formulated to promote the electricity market development, partnering with government policies ant to society benefit. To conduct this research, an integration of Data Envelopment Analysis (DEA) with the Stochastic Frontier Analysis (SFA) is adopted in a three stages procedure to correct the efficiency in terms of environmental effects: (i) evaluation by means of DEA to measure operating costs slacks of the utilities, in which environmental variables are omitted; (ii) The slacks calculated in the first stage are regressed on a set of environmental variables by means of SFA and operating costs are adjusted to account the environmental impact and statistical noise effects; and, (iii) reassess the performance of the electric power distribution utilities by means of DEA. Based on this methodology it is possible to obtain a performance evaluation exclusively expressed in terms of management efficiency, in which the operating environment and statistical noise effects are controlled.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-01-10T11:46:30Z No. of bitstreams: 1 RenataLissaSoaresDaSilvaGuidi_TESE.pdf: 2409421 bytes, checksum: bc84887865cc09d05933131b6bb89df7 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-01-11T11:33:35Z (GMT) No. of bitstreams: 1 RenataLissaSoaresDaSilvaGuidi_TESE.pdf: 2409421 bytes, checksum: bc84887865cc09d05933131b6bb89df7 (MD5) / Made available in DSpace on 2017-01-11T11:33:35Z (GMT). No. of bitstreams: 1 RenataLissaSoaresDaSilvaGuidi_TESE.pdf: 2409421 bytes, checksum: bc84887865cc09d05933131b6bb89df7 (MD5) Previous issue date: 2016-05-30 / A valoriza??o da gest?o dentro do ?mbito educacional tem se tornado uma realidade cont?nua nas mais diferentes formas e inst?ncias, seja no meio acad?mico, seja nos meios pol?ticos e governamentais, seja na m?dia, seja no senso comum. Acredita-se, de modo geral, que, se o ensino n?o est? bom, grande parte da responsabilidade cabe ? m? administra??o das escolas, em especial, daquelas mantidas pelo poder p?blico. Embora exista uma vasta literatura sobre gest?o escolar, os trabalhos cient?ficos que tratam especificamente da educa??o profissional brasileira ainda carecem de mais pesquisas que sintetizem e validem modelos de avalia??o de efici?ncia dos Institutos Federais de Educa??o, Ci?ncia e Tecnologia (IFs). Nesse sentido, o presente estudo busca analisar a efici?ncia dos IFs, institui??es de ensino que comp?em a Rede Federal de Educa??o Profissional e Tecnol?gica do Brasil, ? luz da Teoria Institucional na perspectiva de Acemoglu e Robinson (2012), visando criar um framework de avalia??o de efici?ncia institucional. Ao longo do desenvolvimento do estudo, discute-se a Teoria Institucional e sua aplica??o ao contexto educacional dos IFs, com ?nfase na compreens?o da rela??o existente entre os fatores pol?ticos e econ?micos e suas influ?ncias na efici?ncia educacional desses institutos. No que se refere aos aspectos metodol?gicos empregados s?o utilizadas a ferramenta da An?lise Envolt?ria de Dados (DEA) para medir a efici?ncia dos IFs bem como a pesquisa qualitativa, com o intuito de verticalizar o conhecimento, por meio da aplica??o de question?rios com os trinta e oito Reitores dos IFs. Os resultados revelam que a efici?ncia dos Institutos Federais ? influenciada por fatores institucionais n?o apenas pol?ticos e econ?micos, mas tamb?m educacionais, administrativos e sociais, consequ?ncia da necessidade de atender a complexidade do contexto educacional. Uma implica??o desse estudo ? a abertura de uma nova vis?o para an?lise e reflex?o das rela??es institucionais que exercem influ?ncia na efici?ncia dos Institutos Federais, buscando, nesse conhecimento, que a educa??o voltada para ci?ncia e tecnologia se torne o fio condutor para uma forma??o t?cnica de excel?ncia para a juventude brasileira. / The appreciation of management within the educational context has become an ongoing reality in many different ways and instances, whether in academic, political and government circles, the media and common sense. It is believed generally that if the school is not good, much of the blame lies with the mismanagement of our schools, especially those maintained by the Government. Although there is a vast literature on school management, the scientific papers that deal specifically with the Brazilian professional education still need more research to summarize and validate models for evaluating efficiency of the Federal Institutes of Education, Science and Technology (IF's). In this sense, the present study aims to analyze the efficiency of IF's, educational institutions that make up the Federal Network of Vocational and Technological Education of Brazil, in the light of institutional theory in view of Acemoglu and Robinson (2012), to create a framework institutional effectiveness assessment. Throughout the study of development, discusses the institutional theory and its application to the educational context of IF's, with emphasis on understanding the relationship between political and economic factors and their influence on educational effectiveness of these institutes. With regard to methodological aspects employed, it is used tool data envelopment analysis (DEA) to measure the efficiency of IF's as well as the use of qualitative research in order to verticalize the knowledge, by the application of questionnaires with thirty-eight rectors of IF's. The results show that the efficiency of the Federal Institutes is influenced by institutional factors not only political and economic, but also educational, administrative and social factors, as a result of the need to address the complexity of the educational context. An explanation of this study is the opening of a new vision for analysis and reflection of what lies behind the efficiency of the Federal Institutes, searching, perhaps, that this education geared to science and technology is the common thread for technical training of excellence for Brazilian youth.