Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-05-24T17:04:08Z No. of bitstreams: 1 LuizSergioVieiraJonasDissertacao2016.pdf: 3529206 bytes, checksum: 7dc07e02d5b502d7c93a97ce9f485e78 (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-05-24T17:04:21Z (GMT) No. of bitstreams: 1 LuizSergioVieiraJonasDissertacao2016.pdf: 3529206 bytes, checksum: 7dc07e02d5b502d7c93a97ce9f485e78 (MD5) / Made available in DSpace on 2017-05-24T17:04:21Z (GMT). No. of bitstreams: 1 LuizSergioVieiraJonasDissertacao2016.pdf: 3529206 bytes, checksum: 7dc07e02d5b502d7c93a97ce9f485e78 (MD5) Previous issue date: 2016-08-19 / The presente study aims the investigation of the current state of adoption of social media by organizations of the Brasilian banking sector. Social media are made up of a group of internet based applications and built on technological foundations of Web 2.0 allow the creation and exchange of user-generated content. The adopted research methodology was exploratory and descriptive, considering that the subject is still considered new in academia. For better characterization of social media applications, a questionnaire structured type is available from online via. Five banks among public, private, regional and national activities comprised the sample observed. The evaluation of the data was performed based on both technical content analysis, considering the existence of open questions in the survey instrument, and in psychometric measurement of responses through the Likert scale. The relationship with customers was the main reason pointed out by banks as justification for the use of social media. The results presented, it was found that Facebook, Youtube and Twitter are the tools that the sample institutions more resort with the main objective of building a identity with your audience. Despite the risks associated with the corporate image, it was noted that such banks have well-defined strategies to mitigate the negative comments, a fact corroborated by including response time indicator to interactions made by consumers through this service channel. / A presente pesquisa tem por objetivo a investiga????o do atual estado de ado????o das m??dias sociais pelas organiza????es do setor banc??rio brasileiro. As m??dias sociais constituem-se de um grupo de aplica????es baseadas em internet e que, constru??das sobre as funda????es tecnol??gicas da Web 2.0, permitem a cria????o e troca de conte??do gerado pelos usu??rios. A metodologia de investiga????o adotada foi do tipo explorat??ria e descritiva, considerando que o tema ainda ?? considerado novo no meio acad??mico. Para melhor caracteriza????o das aplica????es de m??dia social, foi criado um question??rio do tipo estruturado e disponibilizado pela via online. Um total de cinco bancos entre p??blicos, privados, com atua????o regional e nacional compuseram a amostra observada. A avalia????o dos dados foi efetuada com base nas t??cnicas de an??lise de conte??do, considerando a exist??ncia de perguntas abertas no instrumento de pesquisa, e tamb??m na mensura????o das respostas por meio da escala do tipo Likert de cinco pontos. O relacionamento com os clientes foi a principal motiva????o apontada pelos bancos como justificativa pelo uso das m??dias sociais. Dos resultados apresentados, verificou-se que o Facebook, o Youtube e o Twitter s??o as ferramentas que as institui????es pesquisadas mais recorrem com o objetivo principal de construir uma identidade junto ao seu p??blico. Apesar dos riscos associados ?? imagem institucional, observou-se que tais bancos possuem estrat??gias definidas para mitiga????o dos coment??rios negativos, fato corroborado pelo indicador de tempo de resposta ??s intera????es feitas pelos consumidores por meio desse canal de atendimento.

Submitted by PPG Economia do desenvolvimento (economia-pg@pucrs.br) on 2018-06-05T21:59:54Z No. of bitstreams: 1 DIEGO_PADILHA_VENEROSO_DIS.pdf: 2301066 bytes, checksum: 1821930bd93b1257a9607d77d5052e05 (MD5) / Approved for entry into archive by Sheila Dias (sheila.dias@pucrs.br) on 2018-06-13T11:15:24Z (GMT) No. of bitstreams: 1 DIEGO_PADILHA_VENEROSO_DIS.pdf: 2301066 bytes, checksum: 1821930bd93b1257a9607d77d5052e05 (MD5) / Made available in DSpace on 2018-06-13T11:24:30Z (GMT). No. of bitstreams: 1 DIEGO_PADILHA_VENEROSO_DIS.pdf: 2301066 bytes, checksum: 1821930bd93b1257a9607d77d5052e05 (MD5) Previous issue date: 2018-03-22 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / This paper analyzes the behavior of interest rates in Brazil, with emphasis on the banking sector. We analyze the behavior of the banking sector in the face of the fall in the SELIC rate observed in the period between 2009 and 2012 and how it has impacted this market. For this, we use graphical analysis, statistical tests and econometric models to understand the impact of federal government decisions on each of the agents involved. The federal government used its influence to lower interest rates, both SELIC and banking, assuming price leadership by controlling about 40% of the financial market. However, this intervention goes against the fundamental principles of governance. Thus, the objective is to confirm the intervention of the government in the Brazilian banking market and to find out the effect that this conduct had on public banks and shareholders, qualitatively and, if possible, quantitatively. / O presente trabalho analisa o comportamento da taxa de juros no Brasil, com ?nfase para o setor banc?rio. Analisamos o comportamento do setor banc?rio ante a queda da taxa SELIC verificada no per?odo entre 2009 e 2012 e de que forma ela influenciou nesse mercado. Para tal, utilizamos an?lises gr?ficas, testes estat?sticos e modelos econom?tricos para compreendermos o impacto das decis?es do governo federal em cada um dos agentes envolvidos. O governo federal utilizou de sua influ?ncia para baixar as taxas de juros, tanto a SELIC quando a banc?ria, assumindo uma lideran?a de pre?os atrav?s do controle de cerca de 40% do mercado financeiro. Contudo, essa interven??o vai de encontro aos princ?pios fundamentais da governan?a. Assim, objetiva-se confirmar a interven??o do governo no mercado banc?rio brasileiro e descobrir qual o efeito que tal conduta acarretou nos bancos p?blicos e acionistas, qualitativamente e, se poss?vel, quantitativamente.

Made available in DSpace on 2015-04-14T14:48:10Z (GMT). No. of bitstreams: 1 438483.pdf: 11122491 bytes, checksum: 7f1bb095c263ea9a1226bc73bbdcf247 (MD5) Previous issue date: 2012-03-26 / This dissertation, master s degree in Criminal Science, concentration area Penal System and Criminal Violence, research line Legal and Criminal Contemporary Systems rules basically about the legal-criminal implications brought with the legal obligation attributed to financial actors in providing information to government and the question of balance between privacy and public interest in a context of complexity. This paper aims to try to define to what extent, compared to the current scenario of relations occurring within the financial and tax systems domestically and internationally, is reasonable, from the standpoint of criminal law, also assign to financial agents, criminal liability for non-delivery, or by providing misleading, information to state regulatory bodies, regardless of legal authorization, even where it is legitimate to affront the right to privacy against the public interest in the serach of the real truth . / Esta disserta??o versa sobre as implica??es jur?dico-penais decorrentes da presta??o de informa??es pelos agentes financeiros ?s autoridades p?blicas fora dos casos em que se apresente autoriza??o judicial e a quest?o da pondera??o entre privacidade e interesse pela informa??o em um contexto de complexidade. O presente trabalho visa tentar definir at? que ponto, ante o cen?rio atual das rela??es ocorrentes no ?mbito dos sistemas tribut?rio e financeiro nacional e internacional, ? razo?vel, do ponto de vista do Direito Penal, ainda atribuir aos agentes financeiros responsabilidade criminal pelo n?o fornecimento ou pelo fornecimento equivocado de informa??es a entes reguladores estatais, independentemente de autoriza??o judicial, e at? onde ? leg?tima a afronta ao direito ? privacidade ante o chamado interesse p?blico na busca da verdade real.

Made available in DSpace on 2014-12-17T15:38:56Z (GMT). No. of bitstreams: 1 AnaMSL.pdf: 1004465 bytes, checksum: f27d56ee5460854348d9177af532fced (MD5) Previous issue date: 2006-05-19 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / The current study analyses the relation between commitment (focusing on organization, career and syndicate) and the meaning of the work for 123 employees from a bank of mixed economy, crowed in agencies located in the Northeast capitals and also in four capitals out of this region: Belo Horizonte-MG, Bras?lia-DF, Rio de Janeiro-RJ and S?o Paulo-SP. It explores the commitment variability in the work of participants, as well as the score combination in foci, generating the commitment patterns, having used as an instrument a questionnaire consisting: a reduced version of OCQ Organizational Commitment Questionnaire (09 items), which measures the organizational commitment; the reduced Gordon s Scale (10 items), which measures the syndicate commitment; and the Blau s Scale, which measures the commitment to the career/occupation. It speculates, likewise, the meaning of work variability to the sample, seeking for the value attributes (what work should be), descriptive attributes (what work is) and its hierarchy, for which the ISMT-Invent?rio do Significado e Motiva??o no Trabalho has been applied; the work centrality, for which two specific inquires were used. The answers were registered in data at SPSS-Statically Package for Social for Windows, and from this point the statistical analyses were accomplished. Eight commitments to work patterns and six from the meaning of work were identified (Cluster analyses). The relation between both constructs was confirmed, corroborating other studies / O presente estudo examina a associa??o entre o comprometimento em tr?s focos (organiza??o, carreira e sindicato) e o significado atribu?do ao trabalho em 123 funcion?rios de um banco de economia mista, lotados em ag?ncias de capitais do Nordeste e em quatro capitais extra-regionais: Belo Horizonte, Bras?lia, Rio de Janeiro e S?o Paulo. Explora a variabilidade do comprometimento no trabalho dos participantes, bem como, a combina??o dos escores nos focos gerando os padr?es do comprometimento, tendo utilizado como instrumento um question?rio compreendendo: a vers?o reduzida do OCQ Organizational Commitment Questionnaire (09 itens), que mede o comprometimento organizacional; escala reduzida de Gordon (10 itens) que mede o comprometimento com o sindicato; e a escala de Blau (07 itens), que mede o comprometimento com a carreira/profiss?o. Investiga, igualmente, a variabilidade do significado do trabalho para a amostra, buscando conhecer os atributos descritivos e valorativos do significado do trabalho, como tamb?m a hierarquia destes atributos, para tal foi aplicado o ISMT - Invent?rio do Significado e Motiva??o no Trabalho; e a centralidade do trabalho, para a qual foram usadas duas quest?es espec?ficas. As respostas foram registradas em forma de banco de dados SPSS Statistical Package for Social Science for Windows, e a partir da? realizadas as an?lises estat?sticas. Foram identificados 8 padr?es do comprometimento e 6 do significado do trabalho. A associa??o entre os dois construtos foi evidenciada, corroborando estudos anteriores

Made available in DSpace on 2014-12-17T15:39:08Z (GMT). No. of bitstreams: 1 JanineMCV.pdf: 558685 bytes, checksum: 18c82ef29cd36d9fe7317fb56c3c7f73 (MD5) Previous issue date: 2006-11-20 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / This master s dissertation deals with motivation and the meaning of work amongst bank employees. This is done considering a cognitive perception. Work is understood here under a social and subjective comprehension, once it deals with significance attribution. Motivation is the process that rules choice of the different possibilities of individual behavior, all of which according to the Expectation Theory. This study aims to analyze the implications of the productive restructure, since it is related to technological innovation, organizational changes and management, in motivation and work significance. Thus, the objective of the research is to verify motivational differences and the meaning of work amongst bank employees. This is done in two distinct moments of the productive restructure of bank employees in Natal-RN. The research is divided in two parts. In the first one, changes that occurred in banks between 1999 until 2005 were identified by the means of interviews with 7 bank managers. The analyzed perspective was training intensifying, quality emphasis of customer attendance, the use of automation/technology, staff stabilization, change in staff profile, work intensification, etc. In the second study the Inventory of Motivation and Work Meaning was applied. Thus, questions related to work focus, social demographic data, in 187 bank employees were dealt with. The collected data was compared to data from previous work. It was observed that productive restructure has a reflection in the meaning of work increasing self-expression, economical reward, and responsibility in work conditions. All of the item mention beforehand maintain the level of inhumanness and consummation and respond as being the characteristics of the real work environment. On the other hand, bank employees value less justice, self-expression and more the survival perspective, implying instrumental values to work. As for motivation, it is increased among bank employees. These employees have greater expectations that their work produce results since they believe in their interference in work results / A presente disserta??o estuda a motiva??o e o significado do trabalho entre banc?rios, sob uma perspectiva cognitiva. Entende-se o significado do trabalho como uma compreens?o subjetiva e social, pois deriva do processo de atribuir significado. A motiva??o ? o processo que governa as escolhas de diferentes possibilidades de comportamento do indiv?duo segundo a Teoria das Expectativas. Este estudo buscou analisar o reflexo da reestrutura??o produtiva, enquanto processo que engloba inova??es tecnol?gicas, mudan?as organizacionais e de gest?o, na motiva??o e significado do trabalho. Para tanto, objetivou verificar diferen?as na motiva??o e no significado do trabalho dos banc?rios em dois momentos distintos da reestrutura??o produtiva em bancos de Natal-RN. Por isso, esta pesquisa est? dividida em dois estudos. No primeiro, identificou-se, a partir de entrevistas com 7 gerentes de ag?ncias banc?rias, as mudan?as ocorridas nos bancos entre 1999 e 2005, tais como: intensifica??o dos treinamentos, ?nfase na qualidade do atendimento ao cliente, intenso uso da inform?tica/automa??o, estabiliza??o do quadro de pessoal, mudan?a no perfil do banc?rio, intensifica??o do trabalho, etc. No segundo estudo, aplicou-se o Invent?rio de Motiva??o e Significado do Trabalho; quest?es sobre centralidade do trabalho e ficha s?cio-demogr?fica, em 187 banc?rios. Os dados coletados foram comparados aos dados de estudo anterior com banc?rios. Observou-se que a reestrutura??o produtiva se reflete no significado do trabalho aumentando a percep??o de auto-express?o, recompensa econ?mica, responsabilidade e condi??es de trabalho e mantendo o n?vel de percep??o de desgaste e desumaniza??o, enquanto caracter?sticas que descrevem o trabalho na realidade. Por outro lado, os banc?rios passaram a valorizar menos justi?a e auto-express?o, enquanto valorizam mais a sobreviv?ncia, implicando um valor instrumental ao trabalho. Em rela??o ? motiva??o, observou-se um aumento da motiva??o dos banc?rios, visto que estes t?m mais expectativas de que os resultados do trabalho ocorram e acreditam mais fortemente que podem interferir nestes resultados

Made available in DSpace on 2015-04-14T14:26:53Z (GMT). No. of bitstreams: 1 426905.pdf: 260176 bytes, checksum: d2757a4bf9f435928f6d1a1b32eb1e38 (MD5) Previous issue date: 2010-08-30 / Este estudo apresenta uma an?lise sobre a influ?ncia das redes sociais no ?mbito do cr?dito banc?rio, com base no referencial te?rico do capital social. O trabalho investiga como a presen?a da assimetria de informa??o entre os agentes pode modificar os crit?rios utilizados pelo sistema financeiro nas suas pol?ticas de cr?dito. O estudo utiliza entrevistas com gerentes de ag?ncias banc?rias para entender como eles combinam os procedimentos padr?es recomendados pelos respectivos bancos e as informa??es privadas que t?m sobre seus clientes. Os resultados mostram que as rela??es pessoais e de um ambiente de confian?a podem mudar suas decis?es finais, que enfatizam a relev?ncia do capital social para melhorar os resultados do sistema de cr?dito. Portanto, embora tenha o car?ter de ineditismo, este trabalho pode pavimentar os futuros trabalhos sobre este assunto importante e pol?mico, considerando a certeza da influ?ncia do capital social em cr?ditos banc?rios, otimizando e proporcionando um aumento de todo o sistema financeiro.

Made available in DSpace on 2016-04-28T20:19:10Z (GMT). No. of bitstreams: 1 2007-Ludimila Hanna Arbach.pdf: 1443768 bytes, checksum: 0c436bd66da3f8c03c866ce31a488dad (MD5) Previous issue date: 2007-08-15 / The theoretical support for this research is concentrated upon the competence based management principles. Its objective overall is to identify the employees and clients perceptions regarding the individual competencies developed, acquired and applied by the bank workers during their daily routine. A revision survey of the literature for the concept of competence is presented as well as a historical report about the banking institutions and the evolution of the activities of their employees. Two banking agencies in the city of Resende RJ have been analyzed, one public and the other one private, aiming at the comparison of the perceptions among the bank workers and with that of their clients afterwards. As a means to data collection a questionnaire to be responded by the bank workers and the clients was applied. The results showed to be positive for the bank workers perception of their individual competencies. However, the clients perception for the public bank was showed to be otherwise but the clients perception for the private was showed the same. / A fundamenta??o te?rica desta pesquisa concentra-se nas proposi??es da gest?o baseada em compet?ncias. O objetivo geral deste trabalho ? identificar a percep??o declarada dos funcion?rios e dos clientes do setor banc?rio, em rela??o ?s compet?ncias individuais desenvolvidas, adquiridas e aplicadas pelos banc?rios na sua rotina de trabalho. Faz-se uma revis?o bibliogr?fica sobre o conceito de compet?ncia, um hist?rico sobre as institui??es banc?rias e a evolu??o das atividades exercidas pelos profissionais que trabalham nessas organiza??es. A pesquisa analisou duas ag?ncias banc?rias da cidade de Resende - RJ, sendo uma do setor p?blico e outra do setor privado, visando ? compara??o da percep??o entre os pr?prios banc?rios e posterior compara??o com a percep??o dos clientes destas ag?ncias. A pesquisa indicou resultado positivo para a percep??o dos banc?rios sobre suas compet?ncias individuais entre as ag?ncias estudadas. Entretanto a percep??o dos clientes da institui??o banc?ria p?blica diverge da opini?o dos seus respectivos funcion?rios, enquanto a percep??o dos clientes da ag?ncia privada apresenta similaridades.

Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-04-17T14:20:44Z No. of bitstreams: 1 FernandaDantasAlmeidaTese2016.pdf: 2319400 bytes, checksum: f6fb411112df029c4bb77d8f3bb375bf (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-04-17T14:20:57Z (GMT) No. of bitstreams: 1 FernandaDantasAlmeidaTese2016.pdf: 2319400 bytes, checksum: f6fb411112df029c4bb77d8f3bb375bf (MD5) / Made available in DSpace on 2017-04-17T14:20:57Z (GMT). No. of bitstreams: 1 FernandaDantasAlmeidaTese2016.pdf: 2319400 bytes, checksum: f6fb411112df029c4bb77d8f3bb375bf (MD5) Previous issue date: 2016-06-01 / Banking credit plays a key role for the economic development and, therefore, it is important to understand its dynamics and its actuation for the transmission of the monetary policy. Thus, this thesis consists of two studies that aim to understand the micro and macroeconomic behavior of bank credit, investigating the main determinants of bank credit as well as the interaction of the banking sector with other sectors of the economy. The microeconomic analysis aims to identify the major determinants of banking credit in the Brazilian economy, considering the influence of specific characteristics of the financial institutions and monetary policy in the period 2001 to 2012. This paper contributes with the literature by showing that there was no relevant impact from the macroeconomic environment on the credit supply in the analyzed period. The government has adopted a countercyclical credit policy mismatched from prevailing macroeconomic conditions. In turn, the macroeconomic analysis investigates the effects of credit risk for the financial intermediation and how this risk is transmitted to other agents in the economy. The DSGE model with financial frictions of Gertler and Karadi (2011) was modified to incorporate the risk of default given by the probability of non-payment of loans granted by the bank. This study contributes to the literature by deriving the probability of default of firms endogenously in the model, unlike most of the studies that assume it as exogenous. Moreover, as the model assumes two different interest rates for the two kinds of borrowers ("good" and "bad" payers), it allows the analysis of the impacts of the borrowers??? quality on the overall interest rate on loans. As a result, we identified a countercyclical default rate, which compensates the bank for the lost with ???bad??? payers. / O cr??dito banc??rio possui um papel fundamental para o desenvolvimento econ??mico de um pa??s e, por isso, ?? muito importante compreender sua din??mica e sua atua????o na transmiss??o da pol??tica monet??ria. Por essa raz??o, esta tese ?? formada por dois estudos que visam entender o comportamento do cr??dito banc??rio de forma micro e macroecon??mica, investigando os principais aspectos que o determinam, bem como a intera????o do setor banc??rio com os demais setores da economia. A an??lise microecon??mica buscou identificar empiricamente os determinantes do cr??dito banc??rio no Brasil, sob a ??tica da oferta, de modo a averiguar o efeito das estrat??gias dos bancos e evidenciar o impacto da pol??tica monet??ria sobre a oferta de cr??dito no per??odo de 2001 a 2012. Esse estudo constatou que n??o houve impacto do ambiente econ??mico sobre a oferta de cr??dito no per??odo analisado, dado que o governo adotou uma pol??tica credit??cia antic??clica descasada das condi????es macroecon??micas vigentes. Por outro lado, a an??lise macroecon??mica buscou investigar os efeitos do risco de cr??dito na intermedia????o financeira e como esses efeitos s??o repassados aos demais agentes da economia. Para tanto, utilizou-se o modelo DSGE com fric????es financeiras de Gertler e Karadi (2011), que foi modificado de modo a incorporar o risco de default dado pela probabilidade de n??o pagamento dos empr??stimos concedidos pelo banco. Esse estudo contribui com a literatura ao derivar a probabilidade de default das firmas endogenamente ao modelo, diferente de grande parte dos artigos que a tratam como uma medida ex??gena. Ademais, ao trazer duas taxas de juros distintas para diferentes tomadores de cr??dito, os ???bons??? e os ???maus??? pagadores, o modelo permite a an??lise de como a qualidade dos mutu??rios impacta na taxa de juros global dos empr??stimos. Como resultado, encontra-se uma taxa de default antic??clica, que funciona como uma compensa????o para o banco pelas perdas com os ???maus??? pagadores.

Made available in DSpace on 2015-12-03T18:35:23Z (GMT). No. of bitstreams: 1 Erasmo_Aparecido_Piccolo.pdf: 1376633 bytes, checksum: e1caf1219ae76bbc8c1e8dd1273f1aa4 (MD5) Previous issue date: 2012-09-05 / The court appointed expertise in the judicial exerts an important social function, to assist the court with explanations of technical and / or scientific, helping make decisions in the course of civil proceedings. This requires that the work of the expert, the expert report materialized accounting, is quality. The number of lawsuits related to financial institutions leads the top of the list of the Courts of Justice, which provided the opportunity to investigate the performance of professional experts in this environment. The eim of this study was to investigate the procedures used by experts appointed by the judges in the region of Bauru-SP in civil operations with overdraft. The research is descriptive, qualitative and documentary analysis. The raised the necessary procedures to work in the literature and expert in the rules of the CFC - Federal Accounting Council. In the sequel, began the field research, in an exploratory way, through the analysis documents obtained from six cases to civil courts in the region of Bauru-SP, in which we investigated the performanced of experts and sentences handed down by judges. The assessment was made by triangulation of existing procedures in the literature and in the CFC rules with the reports of the experts, accountants, administrators and economists, with the sentences handed down by judges. The model developed allowed gouge the quality of expert advice through compliance procedures and expert Degree Award of Use - GUL - by judges, with the use of keywords. The results showed that the accounting expertise is required in civil operations with overdraft and also the studies analyzed are good quality. It was found that increasing the quality and/or compliance with existing procedures in the literature and in the CFC rules are reflected in the GUL, causing its increase. The research revealed that the higher the quality of forensic work, the greater its use in their sentencing judges / A per??cia cont??bil no ??mbito judicial exerce uma fun????o social relevante, ao auxiliar o juiz com esclarecimentos de natureza t??cnica e / ou cient??fica, ajudando-o tomar decis??es no curso do processo civil. Isso requer que o trabalho do perito, materializado no laudo pericial cont??bil, seja de qualidade. A quantidade de a????es judiciais relacionadas ??s institui????es financeiras lidera o topo da lista dos Tribunais de Justi??a, o que ofereceu a oportunidade para investigar a atua????o profissional dos peritos neste ambiente. O objetivo do estudo foi investigar os procedimentos adotados por peritos nomeados pelos ju??zes na regi??o de Bauru-SP em processos c??veis de opera????es com cheque especial. A pesquisa ?? descritiva, qualitativa e com an??lise documental. Foram levantados os procedimentos necess??rios ao trabalho pericial existentes na literatura e nas normas do CFC - Conselho Federal de Contabilidade. Na sequencia, iniciou-se a pesquisa de campo, de forma explorat??ria, por meio da an??lise documental de seis processos obtidos junto ??s varas c??veis da regi??o de Bauru-SP, nos quais foram investigadas as atua????es dos peritos e as senten??as proferidas pelos ju??zes. A aprecia????o se deu pela triangula????o dos procedimentos existentes na literatura e nas normas do CFC com os laudos dos peritos, contadores, administradores e economistas, com as senten??as proferidas pelos ju??zes. O modelo elaborado permitiu aferir a qualidade do laudo pericial por meio do cumprimento dos procedimentos periciais e o Grau de Utiliza????o do Laudo - GUL - pelos ju??zes, com o uso de palavras-chave. Os resultados evidenciaram que a per??cia cont??bil ?? necess??ria nos processos c??veis de opera????es com cheque especial e, ainda, os trabalhos analisados s??o de boa qualidade. Constatou-se que o aumento da qualidade e/ou a concord??ncia dos procedimentos existentes na literatura e nas normas do CFC refletem-se no GUL, provocando seu aumento. A pesquisa revelou que, quanto maior a qualidade do trabalho pericial, maior a sua utiliza????o nas senten??as proferidas pelos ju??zes

Submitted by Kelson Anthony de Menezes (kelson@ucb.br) on 2016-10-28T18:48:01Z No. of bitstreams: 1 JeffersonJoseCeruttiGauerDissertacao2016.pdf: 1448138 bytes, checksum: 7c0985d46840a27fe872a0de79761029 (MD5) / Made available in DSpace on 2016-10-28T18:48:01Z (GMT). No. of bitstreams: 1 JeffersonJoseCeruttiGauerDissertacao2016.pdf: 1448138 bytes, checksum: 7c0985d46840a27fe872a0de79761029 (MD5) Previous issue date: 2016-03-10 / Similarities of products and services, market stagnation, the portability of operations among institutions, competition and competitiveness in banking sector have motivated more attention to customer loyalty. It is essential to win new clients as well as to retain them in order to avoid churn. So management tools that concern relations with customers require an increasing amount of variables. Present study covers the best clients in a big-size Brazilian financial institution. It proposes a model for churn predicting, based on the evolution of their loans and investments. Operations from ca. 291 thousands clients were the input data for software QlikView (a user-oriented Business Intelligence platform). The model transformed the Daily Balance Average into a logarithm scale in order to assess the value oscillation according to periods. The achieved index seems to be a possible churn predictor, which indicates that relations management should regard carefully customers susceptible to churn. Nevertheless this index alone does not explain the churn rate. It is recommended to apply it as a complement and a refinement of other indexes that are already deployed in customer loyalty management. / As semelhan??as de produtos e servi??os, a estagna????o do mercado, a portabilidade de opera????es entre institui????es e a concorr??ncia e competitividade no setor banc??rio t??m motivado mais aten????o ?? fideliza????o do cliente. A considera????o de tais fatores ?? essencial para a conquista de novos clientes, bem como para a sua reten????o, a fim de evitar o churn. Assim, ferramentas de gest??o de relacionamento com o cliente exigem uma quantidade crescente de vari??veis. O presente estudo abrange os melhores clientes de uma institui????o financeira brasileira de grande porte. Prop??e um modelo para a predi????o de churn, com base na evolu????o dos seus empr??stimos e investimentos. Opera????es de 291.761 clientes foram os dados de entrada para a ferramenta QlikView (uma plataforma de BI ??? Business Intelligence ??? orientada ao usu??rio). O modelo transformou a M??dia de Saldos Di??rio (MSD) em uma escala logar??tmica, a fim de avaliar a oscila????o de acordo com os per??odos. O indicador alcan??ado parece ser um poss??vel preditor de churn, o que indica que a gest??o de relacionamento deve considerar cuidadosamente os clientes suscet??veis ?? evas??o. No entanto, s?? este indicador n??o explica a taxa de churn. Recomenda-se aplic??-lo como um complemento e um refinamento de outros indicadores que j?? est??o implantados na gest??o da fideliza????o com o cliente.