Submitted by SBI Biblioteca Digital (sbi.bibliotecadigital@puc-campinas.edu.br) on 2018-02-16T16:02:23Z No. of bitstreams: 1 CHAIELEN MARCHIOLLI BARBOZA.pdf: 3840582 bytes, checksum: 873a64e4262506fc161b1fec5c032f59 (MD5) / Made available in DSpace on 2018-02-16T16:02:23Z (GMT). No. of bitstreams: 1 CHAIELEN MARCHIOLLI BARBOZA.pdf: 3840582 bytes, checksum: 873a64e4262506fc161b1fec5c032f59 (MD5) Previous issue date: 2017-12-13 / Conselho Nacional de Pesquisa e Desenvolvimento Cient?fico e Tecnol?gico - CNPq / The Human Figure drawing is a tool widely considered and used in the area of Psychology. There are many controversies regarding its form of interpretation and its validity of the emotional indicators presented by the test. The objective of this study was to investigate the evidences of validity of the Human Figure Drawing (HFD) as an emotional measure. The sample consisted of 310 children, 173 of the regular group, 82 of the clinical group and 55 of the regular / problem group. The regular group comprised of children attending public elementary schools, the clinical group for children attended by two private clinics in the State of S?o Paulo, coming from both public school and private school, and the regular group / problem by school children indicated by those responsible as having behavioral problems, but did not go through psychological care. The instruments used were: Identification card elaborated by the researcher, DFH evaluated by the system of emotional difficulties, Multidimensional Scale of Life Satisfaction for Children (EMSVC) and Positive Affect Scale and Negative. Data were analyzed through Pearson's Correlation, Multivariate Analysis of Variance (MANOVA) and Analysis of Variance (ANOVA). The results indicated that the variable group was significant only for the emotional indicators in the HFD. The correlations between the emotional indicators in the HFD were negative as expected between the total female figure and the positive self factor of the infant life satisfaction scale (r = -, 174; p?0.01), and with the factor of positive school (r = -, 161; p?0.01). In the total of the male figure, similar significant relationships were found, with positive self factors (r = -, 176, p?0.01) and positive schooling (r = -, 173; p?0.01). In the positive and negative affect scale only the sex/group interaction in the fact of negative affect had a significant influence (F=3,367; p?0,05), and in the income variable in Negative affect (F=3,978; p?0,01). In the Multidimensional Scale of Life Satisfaction for Children and in the Positive and Negative Affect Scale, we can see that the results are affected by income, that is, contextual indicators. It is concluded that the emotional HFD screening system is a valid measure and can be used in children's psychodiagnosis. / O desenho da Figura Humana ? uma ferramenta considerada altamente difundida e utilizada na ?rea da Psicologia. H? muitas controv?rsias em rela??o a sua forma de interpreta??o e sua validade dos indicadores emocionais apresentados pelo teste. O objetivo deste estudo foi de investigar as evid?ncias de validade do Desenho da Figura Humana (DFH) enquanto medida emocional. A amostra foi composta por 310 crian?as sendo 173 do grupo regular, 82 do grupo cl?nico e 55 do grupo regular/problema. O grupo regular formado por crian?as que frequentavam escolas p?blicas do Ensino Fundamental, o grupo cl?nico por crian?as atendidas por duas cl?nicas particulares do Estado de S?o Paulo, provenientes tanto de escola p?blica como de escola particular, e o grupo regular/problema por crian?as de escola p?blica indicadas por seus respons?veis como portadoras de problemas de comportamento, mas n?o passavam por atendimento psicol?gico. Os instrumentos utilizados foram: Ficha de identifica??o elaborada pela pesquisadora, DFH avaliado pelo sistema de dificuldades emocionais, Escala Multidimensional de Satisfa??o de Vida para Crian?as (EMSVC) e Escala de Afeto Positivo e Negativo. Os dados foram analisados por meio da Correla??o de Pearson, An?lise Multivariada da Vari?ncia (MANOVA) e An?lise de Vari?ncia (ANOVA). Os resultados encontrados indicaram que a vari?vel grupo foi significativa somente para os indicadores emocionais no DFH. As correla??es entre os indicadores emocionais no DFH foram negativas significativas como era esperado entre o total da figura feminina com o fator do eu positivo da escala satisfa??o de vida infantil (r=-,174; p?0,01), e com o fator de escola positiva (r=-,161; p?0,01). No total da figura masculina foram encontradas rela??es significativas semelhantes, com os fatores do eu positivo (r=-,176, p?0,01) e escola positiva (r=-,173; p?0,01). Na Escala de afeto positivo e negativo somente a intera??o sexo/grupo no fato de afeto negativo teve influ?ncia significativa (F=3,367; p?0,05), e na vari?vel renda no Afeto Negativo (F=3,978; p?0,01). Na Escala Multidimensional de Satisfa??o de Vida para Crian?as e na Escala de Afeto Positivo e Negativo, nota-se que os resultados s?o afetados pela renda, ou seja, indicadores contextuais. Conclui-se que o sistema de triagem do DFH emocional ? uma medida v?lida e pode ser utilizada no psicodiagn?stico infantil.

Submitted by SBI Biblioteca Digital (sbi.bibliotecadigital@puc-campinas.edu.br) on 2018-03-27T18:51:02Z No. of bitstreams: 1 LUISA BASTOS GOMES.pdf: 1412598 bytes, checksum: ea727ad18de502ab68a256bc28b9183b (MD5) / Made available in DSpace on 2018-03-27T18:51:02Z (GMT). No. of bitstreams: 1 LUISA BASTOS GOMES.pdf: 1412598 bytes, checksum: ea727ad18de502ab68a256bc28b9183b (MD5) Previous issue date: 2018-02-15 / CNPQ / Considering creativity and resilience as important personal characteristics reported in the scientific literature, especially in the Positive Psychology movement, this research carries out studies focusing on the relationship between the two constructs by applying validated instrument to adults. Two psychometric studies were carried out, both involving the search for evidence of validity based on relationship with external variables, precisely the convergent type. The first study used the instrument Creative and Thinking Styles (2003) with the Pillars of Resiliency Scales test (Cardoso & Martins, 2013) in a sample of 134 subjects, with 64% (n = 86) of female participants, aged between 18 and 65 years (M = 32.27 and DP = 11.75). The second study used once more Pillars of Resiliency Scales test (2013) and the test Thinking Creatively with Words-Torrance Tests (Wechsler, 2006) in a sample of 101 subjects, with 66% (n = 67) of female participants, between the ages of 18 and 65 years old. The results of the study 1 showed positive and significant correlations between all the pillars of resiliency and the Nonconformist-Transformer Style, as well as negative correlations in the majority of the pillars of resiliency with the Cautious-Reflective Style. In study 2, no significant correlations were displayed between the creative measures offered by Torrance and the pillars of resiliency. We discuss the possible relationship found in results between qualitative and quantitative measures of creativity and its affinity with resilience, and finally, we suggest further studies should be conducted with other instruments that assess other resiliency models. / Considerando a criatividade e a resili?ncia como importantes caracter?sticas pessoais relatadas na literatura cient?fica, especialmente dentro do movimento da Psicologia Positiva, essa pesquisa tem como objetivo realizar estudos que investiguem a rela??o entre os dois construtos. Foram realizados dois estudos psicom?tricos, ambos envolvendo a busca por evid?ncias de validade com base na rela??o com vari?veis externas, do tipo convergente. O primeiro estudo utilizou o instrumento Estilos de Pensar e Criar com o teste Escalas Pilares de Resili?ncia em uma amostra de 134 sujeitos, sendo que 64% (n=86) dos participantes eram do sexo feminino, com idade entre 18 e 65 anos (M = 32,27 e DP = 11,75). Os resultados apontaram correla??es positivas e significativas entre todas os pilares de resili?ncia e o estilo Inconformista-Transformador, assim como correla??es negativas de grande parte dos pilares de resili?ncia com o estilo Cauteloso-Reflexivo. O segundo estudo utilizou novamente o instrumento Escala de Pilares de Resili?ncia e o Teste Pensando Criativamente com Palavras de Torrance em uma amostra de 101 sujeitos, sendo que 66% (n=67) eram do sexo feminino, com idade entre 18 e 65 anos (M = 28,83 e DP = 11,63). N?o foram encontradas correla??es significativas entre as medidas criativas proporcionadas pelo Torrance e os pilares de resili?ncia. Discute-se as poss?veis rela??es entre as diferen?as encontradas quando se faz uso de medida qualitativa e quantitativa da criatividade na sua rela??o com a resili?ncia. Por fim, sugere-se novos estudos com outros instrumentos que avaliem a resili?ncia a partir de outros modelos.

Made available in DSpace on 2015-12-03T18:33:02Z (GMT). No. of bitstreams: 1 Joaquim_Candido_de_Sousa_Filho.pdf: 1004600 bytes, checksum: 661ceb11db839e3575a23fbf10618f08 (MD5) Previous issue date: 2005-12-19 / This thesis has, as its main purpose, to study the analysis and extension of credit process for legal entities of any size, made by non-financial companies, involving only medium and large industrial companies, and, at the same time, distributors of its own products. It is an exploratory research, involving one hundred and twenty-nine companies of eight segments: food; beverage; audio, video, and home appliances; cleaning products; paper; stationery shop; toiletries; and domestic utilities. The main topics were: feeling, technique, and confidence participation in the process of analysis and extension of credit; the position within the company which defines the credit policy; the importance degree attributed by the credit gestor to several aspects; the main variables with regard to the company and the partners thereof, used by the credit gestor in the analysis and extension of credit process; the importance degree attributed thereof; the variables which, severally, can hinder the extension of credit; the variables less important with regard to the company and the partners thereof, in the analysis and extension of credit process; the impact of the computer utilization (hardware and software) in the analysis and extension of credit process, and the main difficulties undergone by the credit gestor in such process. The statistical analysis of data revealed a great uniformity in the analysis and extension of credit process among the re searched companies. Although the use this technique is preponderant in the analysis and extension of credit process, feeling and confidence are still liable for a material part of such process. Other relevant conclusion was that the intensive usage by the credit gestor of some variables in the analysis and extension of credit process does not necessarily implicate in the attribution of a correspondent level of important to these variables. Finally, the research performed investigated the greatest difficulties undergone by the credit gestors, identifying that the difficulties are the same, regardless of the companies segment. Such difficulties involve, basically, the credit area and the commercial area of the companies, showing clearly the necessity of a deep work to eliminate or minimize such difficulties. / Esta disserta????o tem como objetivo principal o estudo do processo de an??lise e concess??o de cr??dito para pessoas jur??dicas de qualquer porte, realizado por empresas n??o financeiras, envolvendo somente m??dias e grandes empresas industriais e ao mesmo tempo, distribuidoras de seus pr??prios produtos. Trata-se de uma pesquisa explorat??ria, envolvendo cento e vinte e nove empresas de oito segmentos: alimentos, bebidas, eletroeletr??nico,produtos de limpeza, papel, papelaria, toucador e utilidades dom??sticas. Os principais t??picos abordados foram: a participa????o do feeling, da t??cnica e da confian??a no processo de an??lise e concess??o de cr??dito; o cargo dentro da empresa que define a pol??tica de cr??dito; o grau de import??ncia atribu??do pelo gestor de cr??dito a diversos aspectos; as principais vari??veis em rela????o ?? empresa e aos s??cios da mesma, utilizadas pelo gestor de cr??dito no processo de an??lise e concess??o de cr??dito; o grau de import??ncia atribu??do ??s mesmas; as vari??veis que isoladamente podem impedir a concess??o de cr??dito; as vari??veis menos importantes em rela????o ?? empresa e aos s??cios da mesma, no processo de an??lise e concess??o de cr??dito; o impacto da utiliza????o do computador (hardware e software) no processo de an??lise e concess??o de cr??dito e as principais dificuldades encontradas pelo gestor de cr??dito neste processo. A an??lise estat??stica de dados revelou grande uniformidade no processo de an??lise e concess??o de cr??dito entre as empresas pesquisadas. Embora a utiliza????o da t??cnica seja preponderante no processo de an??lise e concess??o de cr??dito, o feeling e a confian??a, ainda respondem por uma parcela significativa deste processo. Outra conclus??o relevante foi que o fato do gestor de cr??dito utilizar intensamente algumas vari??veis no processo de an??lise e concess??o de cr??dito, n??o implica necessariamente a atribui????o de correspondente n??vel de import??ncia a estas vari??veis. Finalizando, a pesquisa realizada abordou as maiores dificuldades encontradas pelos gestores de cr??dito, sendo identificado que as dificuldades s??o as mesmas, independentemente do segmento das empresas. Estas dificuldades envolvem, basicamente, a ??rea de cr??dito e a ??rea comercial das pr??prias empresas, demonstrando, claramente, a necessidade da realiza????o de um profundo trabalho objetivando eliminar ou minimizar estas dificuldades.

Made available in DSpace on 2015-12-03T18:33:06Z (GMT). No. of bitstreams: 1 Carlos_Eduardo_Mariano.pdf: 710546 bytes, checksum: bfd5e394d9f24b4dfec66130ce7f5628 (MD5) Previous issue date: 2002-07-11 / Building strong brands provide owners a host of benefits, such as greater customer loyalty, less vulnerability to competitor activities or marketing crises, higher margins and better response to price increases or decreases, among other factors. Measuring the brand equity is an important element in the management process of this intangible asset. Perhaps the dominant theme in this dissertation is the difficulty in arriving at a single measure that captures the importance and the complexity of brand equity concept. There is always the risk of losing important aspects of the brand equity dimensions. A theoretical study and an analysis of the existing brand valuation methods have been undertaken. From these elements, a model trying to incorporate all dimensions of brand equity is proposed. A pilot test is presented to gauge the workability of the model. / Construir marcas fortes proporciona, para seus detentores, uma s??rie de benef??cios como uma maior lealdade de seus consumidores, menor vulnerabilidade ?? a????o dos concorrentes ou por ocasi??o de crises de mercado, maiores margens e maior resposta aos aumentos ou decr??scimos de pre??o, entre outros fatores. Mensurar o valor da marca torna-se um importante elemento de gest??o deste ativo intang??vel. Talvez o tema dominante nesta disserta????o tenha sido a dificuldade de se conseguir uma ??nica medida que capture a import??ncia e a complexidade do conceito de brand equity. H?? sempre o risco de se perder importantes aspectos do patrim??nio da marca. Para tanto, foi realizado um estudo te??rico e uma an??lise dos modelos de avalia????o do valor da marca existentes. A partir desses elementos ?? proposto um modelo que tenta incorporar todas as dimens??es do brand equity. Um teste piloto de funcionalidade do modelo, tamb??m ?? apresentado.

Made available in DSpace on 2015-12-03T18:33:10Z (GMT). No. of bitstreams: 1 Leandro_Araujo.pdf: 2644348 bytes, checksum: deb630f7c75e53425ea8d96bb840a31f (MD5) Previous issue date: 2014-09-01 / The scarcity and high cost of long term financing, especially in developing countries, are limiting factors of a greater investment and economic growth. In Brazil, the majority of long-term loans are granted by BNDES. The main objective of this study is to empirically investigate the possible influence of BNDES loans on firm performance. Through analytical data for the period 2008-2012, provided by the BNDES and a large Financial Institution, I estimate models using two methods: pooled ordinary least squares and fixed effects. Firm performance was measured using financial ratios that capture productivity, efficiency and profitability. The results indicated that the funding did not improve the performance of recipient firms in the year following the loan / The scarcity and high cost of long term financing, especially in developing countries, are limiting factors of a greater investment and economic growth. In Brazil, the majority of long-term loans are granted by BNDES. The main objective of this study is to empirically investigate the possible influence of BNDES loans on firm performance. Through analytical data for the period 2008-2012, provided by the BNDES and a large Financial Institution, I estimate models using two methods: pooled ordinary least squares and fixed effects. Firm performance was measured using financial ratios that capture productivity, efficiency and profitability. The results indicated that the funding did not improve the performance of recipient firms in the year following the loan

Made available in DSpace on 2015-12-03T18:35:04Z (GMT). No. of bitstreams: 1 Hugo_Paulo_Ehrentreich.pdf: 747017 bytes, checksum: ef3f9fa4a37bc3f42541638646b6e1dd (MD5) Previous issue date: 2009-03-27 / Information made public by the media about financial scandals, fraudulent administration and unsuitable financial options has been increasing the concern of shareholders or owners about the risks incurred by their organizations, the exposure rate of their assets and the measures to be taken to avoid unpleasant surprises. All this leads to an adequate risk management - the issue this dissertation seeks to identify: What is the perception of company managers of an auto part distribution net, on the existence and use of internal controls to identify and mitigate risks in the organization they work for? The specific objectives are: a) to identify the existence of a risk management culture; b) to check out, if internal controls are use in risk management); c) to verify, if internal audits are considered as a risk identification and mitigation factor; d) to verify the existence of risk management practices; e) to verify, if the accounting is used as a tool to identify and mitigate risks. The research discloses two hypotheses to solve the problem: one ratifies, that companies formed by the target population use to adopt internal controls and risk management practices in their business conduction; the other denies such assertion. The research was carried out in two stages, the first one a descriptive exploration by means of bibliographic research and the second, a field research with survey. The results obtained allow us to conclude, that the researched officers recognize the existence and use of internal controls to identify and mitigate the risk to which the companies they work for are exposed to. Notwithstanding, they also indicate that there are space and need of improvement with respect to the practices of internal controls and risk management adopted in the researched organizations. / Informa????es divulgadas pela m??dia sobre esc??ndalos financeiros, gest??es fraudulentas e op????es financeiras inadequadas t??m aumentado a preocupa????o de acionistas ou propriet??rios sobre os riscos incorridos por suas organiza????es, o grau de exposi????o do seu patrim??nio e quanto aos cuidados a serem adotados para se evitar surpresas desagrad??veis. Tudo isso aponta para uma adequada gest??o de risco, tema desta disserta????o que buscou identificar: Qual ?? a percep????o dos gestores de empresas de uma rede de distribui????o de autope??as sobre a exist??ncia e uso de controles internos para a identifica????o e mitiga????o de riscos nas organiza????es em que atuam? Os objetivos espec??ficos s??o: a) identificar a exist??ncia de uma cultura voltada ?? gest??o de riscos; b) verificar se os controles internos s??o usados na gest??o de riscos; c) verificar se a auditoria interna ?? considerada como fator de identifica????o e mitiga????o de riscos; d) verificar a exist??ncia de pr??ticas voltadas ?? gest??o de risco; e) verificar se a contabilidade ?? instrumento para a identifica????o e mitiga????o de riscos. A pesquisa apresenta duas hip??teses para a solu????o do problema, uma confirmando que as empresas formadas pela popula????o-alvo adotam controles internos e uma pr??tica de gest??o de riscos na condu????o de seus neg??cios e outra, negando essa assertiva. A elabora????o desta pesquisa teve duas etapas, a primeira um estudo explorat??rio descritivo por meio de pesquisa bibliogr??fica e a segunda, pesquisa de campo por meio da aplica????o de question??rio. Os resultados obtidos permitem concluir que os gestores pesquisados reconhecem a exist??ncia e uso de controles internos na identifica????o e mitiga????o de riscos aos quais as empresas em que atuam est??o expostas. Entretanto, indicam tamb??m que h?? espa??o e necessidade de melhorias em rela????o ??s pr??ticas de controle interno e gest??o de riscos adotadas nas organiza????es pesquisadas.

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 2015-12-03T18:35:11Z (GMT). No. of bitstreams: 1 Maria_de_Gracia_Lopez_Martin.pdf: 615865 bytes, checksum: 95e1f5f84598f74302eb88ec9304ba4e (MD5) Previous issue date: 2009-02-04 / The aim of this research was to study the perception of 16 executives of a planning group in a retail company concerning the use of performance management tools, so as to obtain competitive advantage. This research was composed of two methodological parts: the first one was exploratory, through bibliographic research, and the second one was exploratory, through the use of a questionnaire, and the results were treated by means of descriptive and discrimination statistics. Taking into account the obtained concordance rates, those results show that the subjects believe the company has an integrated management. However, 62% state that there is not an adequate alignment between the decisions made in several areas in the company and the operational area. Furthermore, only 56% believe that all areas in the company are integrated. The results indicate that the Performance Management Model was not totally established in the company, because only some subjects reported having perceived the indicated goals. The main tools used by the company in its Performance Management were the budget and the Balanced Score Card BSC, as well as People Management. Through this research, it was possible to present the subjects?? perception concerning the Performance Management. However, the results suggest that new studies should be done, for instance, with more subjects, or changing the focus to other areas in the Retail Sector or even focusing the differences among subjects / Este trabalho buscou estudar a percep????o de 16 executivos do grupo de planejamento de uma empresa de varejo sobre a utiliza????o de ferramentas de gest??o de desempenho em busca de vantagem competitiva. Do ponto de vista metodol??gico, a elabora????o desta pesquisa tem duas etapas: a primeira, explorat??ria, por meio de pesquisa bibliogr??fica; a segunda trata-se de pesquisa explorat??ria com investiga????o atrav??s de question??rio. Os dados obtidos foram tratados pela estat??stica descritiva e discriminat??ria. Pelos ??ndices de concord??ncia obtidos, os resultados apontam para o entendimento de que os respondentes acreditam em uma gest??o integrada da empresa. No entanto, 62% opinam que n??o existe um alinhamento adequado entre as decis??es tomadas nas diversas ??reas da empresa com a ??rea de opera????es, e apenas 56% afirmam que todas as ??reas da empresa trabalham de forma integrada. Tais resultados indicam que o modelo de gest??o de desempenho n??o foi totalmente institucionalizado na empresa, pois os prop??sitos indicados n??o foram percebidos por todos os respondentes. No que se refere ??s ferramentas utilizadas pela empresa em sua gest??o de desempenho, destacam-se o or??amento e o Balanced Scorecard (BSC), seguidos da Gest??o de Pessoas. A pesquisa permitiu a apresenta????o da percep????o dos respondentes a respeito da gest??o de desempenho. Os resultados obtidos, no entanto, sugerem a realiza????o de trabalhos posteriores, seja abrangendo maior n??mero de sujeitos pesquisados, seja focalizando outros ramos do varejo ou mesmo focalizando as diverg??ncias apresentadas entre os respondentes

Made available in DSpace on 2015-12-03T18:35:16Z (GMT). No. of bitstreams: 1 Pachoal_Tadeu_Russo.pdf: 2519396 bytes, checksum: 4b17f1a07ca3b891d0773e2efee5c57e (MD5) Previous issue date: 2011-02-24 / Sabesp is the largest Brazilian basic sanitation company and one of the largest in the world, serving 26.7 million people in S??o Paulo. As a mixed capital company, it manages the dualism that exists between a business vision and another vision that is essential to public service. This complex situation has made Sabesp strive to find management mechanisms that would enable it to reconcile its strategic guidelines with its operational actions, and so, since 2004 it has been developing a Strategic Planning and Management Support Mechanism project of which Balanced Scorecard (BSC) is a part. It is known that despite the broad dissemination of BSC, its use remains controversial. The general objective of this research is to propose an evaluation model of the institutionalization of Balanced Scorecard by organizations. The research was conducted using the single case study methodology. Starting with New Institutional Sociology - NIS and from the concepts of institutionalization stages and comparative dimensions developed by Tolbert and Zucker, a model was proposed to evaluate the institutionalization of BSC in a given organization. The model not only places BSC in stages (pre-institutional, semi-institutional and total institutionalization), but also makes it possible to know each of the characteristics of BSC that associate it with this stage, as well as revealing the consequences that the stage has on BSC itself. Based on this, a methodology was structured by means of a research tool for an empirical study that enabled knowing the factors responsible for the institutionalization stage of BSC, and which was applied in the development of a study in the case of Sabesp. It can be concluded that BSC at Sabesp is part of a set of tools for managing the strategy that has not been limited to the model proposed by Kaplan and Norton and that at Sabesp the managers have a low level of agreement with the practices adopted in the organization compared to those proposed by their creators, especially those related to the third, fourth and fifth principles of BSC, so that an organization can be oriented for the strategy. The results show that the Sabesp BSC is at the semi-institutionalization stage in a process of deinstitutionalization, which could cause its discontinuation and loss of the benefits generated by it. / A Sabesp ?? a maior empresa de saneamento b??sico brasileira e uma das maiores do mundo. Atende a 26,7 milh??es de pessoas em S??o Paulo. Como companhia de capital misto vive a gest??o do dualismo existente entre uma vis??o de neg??cio e outra de servi??o p??blico essencial. Essa complexa situa????o fez com que a Sabesp buscasse encontrar mecanismos de gest??o que possibilitassem estabelecer a concilia????o de suas diretrizes estrat??gicas com as a????es operacionais e para tanto desde 2004 vem desenvolvendo um projeto de Planejamento Estrat??gico e Mecanismos de Suporte ?? Gest??o do qual o Balanced Scorecard (BSC) faz parte. Sabe-se que apesar da grande difus??o do BSC seu uso ainda ?? controverso. O objetivo geral desta pesquisa ?? o de propor um modelo de avalia????o da institucionaliza????o do Balanced Scorecard pelas organiza????es. A pesquisa foi desenvolvida por meio da metodologia do estudo de caso ??nico. A partir da Nova Sociologia Institucional (New Institutional Sociology - NIS) e dos conceitos de est??gios de institucionaliza????o e dimens??es comparativas desenvolvidos por Tolbert e Zucker, foi proposto um modelo para realizar a avalia????o da institucionaliza????o do BSC numa dada organiza????o. O modelo n??o somente enquadra o BSC em est??gios (pr??-institucional, semi-institucional e total institucionaliza????o), mas possibilita ainda conhecer de forma detalhada cada uma das caracter??sticas do BSC que o associam a esse est??gio, al??m de evidenciar as conseq????ncias que tal est??gio tem sobre o pr??prio BSC. Com base nele foi estruturada uma metodologia, por meio de um instrumento de pesquisa para um estudo emp??rico, que possibilitou conhecer os fatores respons??veis pelo est??gio de institucionaliza????o do BSC e que foi aplicado no desenvolvimento de um estudo de caso na Sabesp. Pode-se concluir que o BSC na Sabesp, faz parte de um conjunto de instrumentos para a gest??o da estrat??gia que n??o se limitou ao modelo proposto por Kaplan e Norton e que, na Sabesp, seus gestores t??m baixo n??vel de concord??ncia das praticas adotadas na organiza????o comparativamente ??s propostas por seus idealizadores, enfaticamente aquelas relacionadas aos terceiros, quarto e quinto princ??pios do BSC para que uma organiza????o esteja orientada para a estrat??gia. Os resultados apontam que o BSC da Sabesp se encontra no est??gio de semi-institucionaliza????o num processo de desinstitucionaliza????o o que pode causar sua descontinuidade e a perda dos benef??cios que s??o por ele gerados

Made available in DSpace on 2015-12-04T11:45:17Z (GMT). No. of bitstreams: 1 Laurimar_Veloso_Lima.pdf: 983919 bytes, checksum: 1a7d57e7d11895081f21c0851218fcc7 (MD5) Previous issue date: 2005-04-27 / This study has the objective to elaborate a critical analysis of the process of consolidation of the financial statements when the results of these are used for comparability purposes. Through an exploratory research, with examples analysis of accounting statements from 3 (three) business groups, it tries to evaluate the adaptation of these statements for comparative purposes and the capacity of these in predicting future tendencies, when analyzed separately. Understands that in spite of the consolidation of the accounting financial statements had represented a progress in the accounting science, of the legal demand and of the recognition of most of the doctrinaires of the value of the consolidated information the use of these statements possesses limitations and they are not exempt of critics. Significant variations in the results of controlled companies can commit the analysis of the consolidated statements or financial conditions of controlled company can be hidden in the consolidated results, in such a way that for a correct analysis of the group in subject, to analyse individual demonstrations is the best alternative. For development of the study it is done necessary, initially, to approach the methodology for evaluation of permanent investments in other companies and the procedures and techniques for the consolidation of the financial statements in Brazil. The methodology to be used will be exploratory research, through the techniques of bibliographical research, of documental research, demonstration and examples analysis. / Este estudo tem por objetivo elaborar uma an??lise cr??tica do processo de consolida????o dos demonstrativos financeiros quando os resultados destes s??o utilizados para fins de comparabilidade. Por meio de uma pesquisa explorat??ria, juntamente com a an??lise de exemplos de demonstra????es cont??beis de 3 (tr??s) grupos empresariais, procurou-se avaliar a adequa????o desses demonstrativos para fins comparativos e a capacidade para prognosticar tend??ncias futuras, quando analisados isoladamente. Entendeu-se que, apesar de a consolida????o das demonstra????es cont??beis ter representado um avan??o na ci??ncia cont??bil, da exig??ncia legal e do reconhecimento da maioria dos doutrinadores do valor das informa????es consolidadas, a utiliza????o desses demonstrativos possuem limita????es e n??o est?? isenta de cr??ticas. Varia????es significativas nos resultados das controladas podem comprometer a an??lise dos demonstrativos consolidados ou condi????es financeiras de controladas podem ser encobertas nos resultados consolidados, de tal forma que, para uma correta an??lise do grupo em quest??o, analisar demonstra????es individuais foi a melhor alternativa. Para o desenvolvimento do estudo foi necess??rio, inicialmente, abordar a metodologia para avalia????o de investimentos permanentes em outras sociedades e os procedimentos e t??cnicas para a consolida????o dos demonstrativos financeiros no Brasil. A metodologia empregada foi a pesquisa explorat??ria, por meio das t??cnicas da pesquisa bibliogr??fica, da pesquisa documental e da apresenta????o e an??lise de casos pr??ticos.