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Mestres em ciências contábeis da região sul do Brasil : um estudo à luz da teoria do capital humanoBonotto, Mariana Manfroi da Silva 29 May 2012 (has links)
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Previous issue date: 2012-05-29 / Nenhuma / Este estudo objetivou traçar o perfil de uma amostra composta por 164 mestres em Ciências Contábeis da Região Sul do Brasil que exercem atividade docente, exclusivamente ou não, sob o enfoque da teoria do capital humano. Trata-se de uma pesquisa descritiva, documental e de natureza aplicada, com abordagem qualitativa e quantitativa do problema. Os dados foram coletados nos currículos Lattes dos mestres, atualizados com data igual ou posterior a 31 de dezembro de 2010. As categorias examinadas são: formação acadêmica; atuação profissional; gênero; domínio de idioma estrangeiro; cálculo da taxa de conversão e do índice de produtividade; produção intelectual e atividade acadêmica. Podem ser apontados como principais resultados do estudo: pouco mais da metade dos egressos se encontra exercendo atividade exclusivamente acadêmica; majoritariamente cursaram Ciências Contábeis como primeira graduação e levaram quase sete anos em média para ingressar no mestrado; a maioria custeou seus estudos; ainda apresentam pouco conhecimento em idioma estrangeiro; preferencialmente atuam na sua região de origem; publicam mais artigos em eventos científicos do que em periódicos científicos da área, realidade que tende a se modificar na medida em que forem se doutorando; as publicações já revelam uma importante migração para periódicos de estratos B2 e B3 do qualis-CAPES; a vinculação com grupos de pesquisa é ainda bastante modesta; assim como a participação em corpos editoriais e como revisores de periódicos. / This study aimed to profile a sample of 164 teachers in Accounting from Southern Brazil engaged in educational activity, whether or not exclusively, with a focus on human capital theory. This is a descriptive, documentary and applied nature, with qualitative and quantitative approach to the problem. Data were collected in the Lattes curricula of teachers, updated date on or after December 31, 2010. The categories are examined: education, professional experience, gender, mastery of foreign languages; calculating the conversion rate and the productivity index, the intellectual and academic activity. May be cited as the main results of the study: slightly more than half of graduates is exerting activity solely academic; attended mostly Accounting Sciences as the first graduate and took nearly seven years on average to enter the Masters, the majority has paid for his studies, yet have little knowledge in foreign language, preferably working in their region of origin; publish more articles in scientific journals than in the area, a reality that tends to modify the extent that it is a doctoral student; publications already show a significant migration to periodic strata of the B2 and B3 qualis-CAPES, linking with research groups is still quite modest, as well as participation in editorial boards and as reviewers of journals.
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O ensino superior no Centro Estadual de Educação Tecnológica Paula Souza: sujeitos, experiências e currículo (1969-1976)Broti, Marcelo Peralli 31 August 2012 (has links)
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Previous issue date: 2012-08-31 / The research analyzed the history of the State Center for Technological Education Paula
Souza (CEETEPS), between the years 1969 to 1976. We examined the first curriculum of
the institution, within the mentioned period, emphasizing the relationship between
curriculum and context. In addition, the survey sought to identify individuals who played
important role in the institutional trajectory CEETEPS. The selected fonts are stored in the
Document Management Center of the institution (CGD). The documentation has been
analyzed from different types located in the collection. The analysis was based on
theoretical references that discuss the curriculum and its relations with society, with
emphasis on ideas and categories, and Michael W. Ivor F.Goodson Apple, in addition to
the theoretical framework developed by the English historian EP Thompson. Inserted
within the framework of social and economic transformations of the state of Sao Paulo in
the early 1970s, the institution was an important vehicle for development policy of the
state government in the period highlighted. Its curriculum was in line with situation
university reform of 1968, based in many ways, in the human capital theory / A pesquisa analisou a história do Centro Estadual de Educação Tecnológica Paula Souza
(CEETEPS), entre os anos de 1969 a 1976. Foram examinadas as primeiras grades
curriculares da referida instituição, dentro do período citado, privilegiando as relações
entre currículo e contexto. Além disso, a pesquisa procurou identificar sujeitos que
desempenharam papel relevante na trajetória institucional do CEETEPS. As fontes
selecionadas estão arquivadas no Centro de Gestão Documental da instituição (CGD). A
documentação foi analisada a partir das diferentes tipologias localizadas no acervo. A
análise fundamentou-se em referenciais teóricos que discutem o currículo e suas relações
com a sociedade, com destaque às ideias e categorias de Ivor F.Goodson e Michael W.
Apple, além dos aportes teóricos desenvolvidos pelo historiador inglês E.P. Thompson.
Inserida nos marcos das transformações sociais e econômicas do estado de São Paulo no
início da década de 1970, a instituição foi um importante veículo da política
desenvolvimentista do governo paulista no período em destaque. Sua proposta curricular
esteve em consonância à conjuntura da reforma universitária de 1968, fundamentada, em
muitos aspectos, na teoria do capital humano
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EducaÃÃo de adultos e escola âsobreâ os trilhos das teorias clÃssicas da administraÃÃo e da teoria do capital humano: o caso da Rede FerroviÃria Federal S.A. â RFFSA, no CearÃ, de 1970-1975 / Education of adults and schools on "the tracksâ of the classical theories of administration and the theory of human capital: the case of the Federal Railway Network S.A - RFFSA, CearÃ, 1970-1975Angela Maria EugÃnio Lopes 27 January 2017 (has links)
nÃo hà / Esta investigaÃÃo tem como objetivo analisar os sentidos das experiÃncias de educaÃÃo de adultos e de escolas da RFFSA, construÃdos pelos sujeitos, e sua relaÃÃo com os princÃpios das Teorias ClÃssicas da AdministraÃÃo e da Teoria do Capital Humano, norteadoras das prÃticas administrativas e educacionais da empresa. Tais experiÃncias ocorreram na dÃcada 1970, em Fortaleza-CE, quando a RFFSA jà mantinha escolas para os filhos dos ferroviÃrios e, promovia cursos de alfabetizaÃÃo de adultos direcionados aos trabalhadores de nÃveis mais baixos de escolarizaÃÃo; o domÃnio das habilidades de leitura e escrita e das operaÃÃes bÃsicas de matemÃtica dava-lhes a possibilidade de acesso a novos cargos, de acordo com o que determinava a empresa. Trata-se de pesquisa descritiva e explicativa, de abordagem qualitativa, caracterizada como estudo de caso histÃrico baseado em Bogdan e Bicklen. Os dados empÃricos foram colhidos atravÃs de entrevistas semiestruturadas com seis sujeitos idosos, bem como pesquisa documental. O referencial teÃrico utilizado para as categorias conceituais de educaÃÃo e alfabetizaÃÃo de adultos foram Freire, Haddad e Di Pierro, Saviani, FernandÃz, Carvalho, Costa e Furtado; para as Teorias ClÃssicas da AdministraÃÃo: Silva, Taylor, Fayol, Zanatta e Kuenzer; para a Teoria do Capital Humano: Schultz e Frigotto. Para contextualizaÃÃo das ferrovias, teve como suporte os estudos de Telles, Pereira e Muniz, Mota, Almeida, Azevedo, Possas e Segnini. Outros autores foram incluÃdos para referendar a anÃlise que, pautada na dialÃtica, busca analisar as circunstÃncias e as contradiÃÃes que ligaram o contexto histÃrico ao sentido das experiÃncias construÃdos pelos sujeitos. Constatou-se que as experiÃncias educativas ocorreram sob a Ãgide da pedagogia tecnicista, de visÃo utilitarista e orientada pelos princÃpios das Teorias ClÃssicas de AdministraÃÃo e da Teoria do Capital Humano, presentes nas polÃticas e nas prÃticas administrativas; desvelavam-se assim aspectos internos caracterÃsticos de uma cultura assistencialista e clientelista, bastante comum à Ãpoca. Evidencia-se que as repercussÃes das experiÃncias de alfabetizaÃÃo e de qualificaÃÃo foram muito mais no Ãmbito pessoal e profissional. Neste sentido, se apresentam para os trabalhadores como a oportunidade de alfabetizaÃÃo e qualificaÃÃo tÃcnica que, apesar de aligeiradas, podem ter contribuÃdo para o acesso a outros cargos e resultado na elevaÃÃo da autoestima, sem que isso representasse significativas mudanÃas nas condiÃÃes de vida e de trabalho. Quanto Ãs experiÃncias nas escolas, propiciou o acesso à educaÃÃo aos filhos dos trabalhadores, e quando interrompidas geraram perdas tanto para os trabalhadores e suas famÃlias, como para as professoras. Constata-se, portanto, que os sentidos das experiÃncias nÃo confluem na mesma direÃÃo para todos os sujeitos, mas podem ser traduzidos como movimentos constantes de luta dos trabalhadores no sentido de mobilizaÃÃo-desmobilizaÃÃo, dominaÃÃo-resistÃncia, controle-ousadia. Verifica-se que, nos anos 1970, triunfa o poder desmobilizador do Estado autoritÃrio que, em nome da racionalidade, provoca a diminuiÃÃo do quadro de empregados, o fechamento das escolas com a supressÃo do ensino primÃrio para, nas dÃcadas seguintes, culminar no processo de privatizaÃÃo da estatal, em consonÃncia com a pauta neoliberal.
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Educação profissional continuada sobre IFRS para PMEs: a percepção de contabilistas do Estado de Mato GrossoMorais, Marcio Iris de 14 December 2012 (has links)
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Previous issue date: 2012-12-14 / Nenhuma / O objeto deste estudo é a percepção de contabilistas do Estado de Mato Grosso
sobre educação profissional continuada em IFRS aplicada às PMEs. Partindo do
reconhecimento de crescimento econômico através da educação continuada, com aquisição de habilidades e competências, a Teoria do Capital Humano evidenciaria então, ao profissional da contabilidade, maior empregabilidade, rendimento potencial, projeção e satisfação. O Objetivo foi analisar a percepção de contabilistas do Estado de Mato Grosso sobre educação profissional continuada em IFRS aplicada às PMEs. Para a coleta das evidências, foram desenvolvidas duas etapas: na primeira, realizou-se entrevistas com quinze profissionais de empresas de serviços contábeis. Posteriormente, analisou-se o conteúdo das entrevistas, que contribuiu para a construção do questionário. Na sequência, este foi submetido à apreciação de cinco especialistas e incorporado as sugestões de melhorias. Em seguida, o questionário foi aplicado como pré-teste a dezoito contabilistas de empresas de serviços contábeis. Novos ajustes foram realizados e deu-se início a submissão aos contabilistas de empresas de serviços contábeis ativas do Estado de Mato Grosso. Com um total de 302 respostas, desenvolveu-se a análise descritiva por meio de distribuição de frequências, medidas de tendência central e variabilidade. As análises das respostas pela percepção dos contabilistas indicaram esperar efeitos positivos com a educação profissional continuada em IFRS para PMEs. Também, reconhecem a possibilidade de melhora no desempenho profissional, assim como maior empregabilidade e rendimentos. Como resultado da capacitação através da educação continuada em IFRS ambicionam a ampliação de oportunidades de trabalho e a valorização do profissional, conforme preconizado
pela Teoria do Capital Humano. Também, a noção pela inserção da contabilidade de forma global, na falta de profissionais qualificados e cursos de capacitação. Estabelecem ainda, nível de dificuldade regular na apresentação das demonstrações contábeis de acordo com a nova norma: IFRS para PMEs. Para finalizar, indicam a necessidade e oferta de educação continuada, apontando o conselho regional de contabilidade e as universidades como agentes promotores importantes no processo de qualificação dos profissionais contábeis. / The object of this study is the perception of accountants in the State of Mato Grosso on continuing professional education on IFRS applied to SMEs. Recognizing economic growth through continuing education, with the acquisition of skills and competencies, Human Capital Theory would evidence then, to the accounting professional, greater employability, income potential, projection and fulfillment. The aim was to analyze the perception of accountants in the State of Mato Grosso on continuing professional education on IFRS applied to SMEs. To collect evidence, two steps were developed: first, interviews with fifteen professional from accounting service firms were conducted. Subsequently, it was analyzed the content of the interviews, which contributed to the construction of the questionnaire. Following, it underwent assessment of five experts and incorporated to suggestions for improvements. Later, the questionnaire was administered as pre-test to eighteen accountants from accounting service firms. New adjustments were performed and the submission to accountants from accounting service companies active in the State of Mato Grosso started. With a total of 302 responses, it was developed a descriptive analysis using frequency distribution, measures of central tendency and variability. The analysis of responses for the perception of accountants indicates positive effects expected with continuing professional education on IFRS for SMEs. They also recognize the possibility of improvement in job performance, as well as greater employability and income. As a result of training through continuing education on IFRS, aspire to expand job opportunities and professional enhancement as recommended by the Human Capital Theory. Also, the notion by inserting accounting globally and in the absence of qualified Professionals and training courses. Establish also difficulty regulating in the presentation of financial statements according to the
new standard: IFRS for SMEs. Finally, indicate the need and way of conducting
continuing education, pointing the regional council of accounting and universities
were identified as important agents in the process of qualification of accounting professionals.
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A Social Capital Perspective on Projects: Measuring the Unobservable Using Structural Equation ModelingSjoberg, Sandra 01 January 2016 (has links)
Project leadership requires a diverse blend of technical and behavioral skills. Researchers have focused on the technical aspects of project management, leaving a void in understanding the behavioral skills of project leadership. The purpose of this correlational study was to gain insights into the behavioral aspects of projects by understanding the social capital and knowledge integration abilities of project leaders. Nahapiet and Ghoshal's social capital definition and its structural, relational, and cognitive attributes form the basis for the social capital theory constructs used in this study. The focus of the research questions was on the relationship of social capital to knowledge integration and project success. A self-designed survey (α = .925) was used to measure the latent variables of a project leader's social capital and knowledge integration abilities on the observed variable of project success. Survey research, conducted using a sample of project management professionals (N = 108), elicited project members' perceptions on the behavioral aspects of project leaders. Structural equation modeling validated that knowledge integration assists in achieving project success and that 2 types of social capital, structural and relational, have a significant influence on knowledge integration. Structural social capital has a positive effect, and relational social capital has a negative effect. The findings indicated that project management professionals need not only technical skills, but also behavioral skills. Having project leaders with the right blend of competencies will improve project success rates, affecting social change by enabling organizations to achieve greater economic benefits from better understanding the behavioral aspects of project teams.
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A future for human resources: A Specialised role in knowledge managementMakarand, Tare, tmakarand@swin.edu.au January 2003 (has links)
This thesis is broadly concerned with the future of the Human Resources function within organisations. The nature of these concerns is two-fold: first, how can Human Resources deal effectively with the challenges of organisational life today; second, how can Human Resources convince senior management that it is both relevant, and necessary, to the economic success of the enterprise, and so assure its future as an internal organisational function. This thesis posits that not only does an involvement in the knowledge management process hold considerable benefits for an organisation through a direct and positive influence on the �bottom-line�, but that such an involvement takes on a specialised set of aims and objectives within the human resource perspective that should not be ignored.
The argument is that Human Resources, with its own knowledge-awareness and overview of the structures, manpower, performance and reward systems, and training and development programs, is uniquely placed to be instrumental in creating the open, unselfish culture required to make a success of Knowledge Management, and secure its own future as a trusted and valued strategic partner, fully contributing to the enhancement of organisational performance, and ultimately, the organisation�s place in the world.
The thesis commences with an overview of how Human Resources has defined its role within organisations since the 1980s. The challenges and concerns of human resources professionals are discussed, and the opportunity for them to take the lead in developing the social networks that are vital to the capture and transfer of knowledge is foreshadowed. An examination of knowledge and knowledge management concepts and principles, and a discussion of the specialised aims and objectives that a knowledge management system can be argued to have within a human resources management perspective in the 21st century is discussed next. As learning from experience with the aim of improving business performance is one of the uses of knowledge management, a discussion of �learning� and the concepts of the �learning organisation� follows.
The chapters in the first part of the thesis contain the theoretical material concerning knowledge and knowledge management, learning and the Learning Organisation, and the argument that Human Resources is in a position to play a major role in moving the organisation's culture to one of value creation and valuable strategic decision-making capability, through its awareness of the concept of knowledge and its implementation of knowledge systems, policies, and practices.
The second part of the thesis is more empirically based, and reports the results of recent research by the author into the levels of awareness of the knowledge concept, and the degree to which knowledge management systems, policies, and practices are being implemented. The purpose of the study was to test a number of hypotheses about knowledge and knowledge management and the role of the Human Resources function vis-a-vis these issues. The results and their implications are subsequently discussed.
The thesis concludes with some reflections on the concepts of knowledge and learning, and the specialised role that the Human Resources professional can play in knowledge work.
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Youth unemployment and schooling in relation to human resources development in Papua New GuineaKereme, Philip Tene, n/a January 1997 (has links)
n/a
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臺灣高等教育投資回報率估算之研究 / The rate of return to investment in Taiwan higher education江志強 Unknown Date (has links)
本研究主要目的在探討臺灣高等教育投資回報率的估算,乃利用2010年行政院主計處之人力運用調查資料庫的資料,並採用Mincer的薪資所得擴展模型來分析臺灣的大學之教育類科報酬率,以最普通最小平方法進行實證分析。本文得到的實證結果如下:
1.臺灣不同大學教育類科畢業的勞動者之薪資所得估算結果,與Mincer(1974)的薪資所得模型與Psacharopoulos(1987)採用的模型一樣。
2.在教育回報率達顯著水準的教育類科中,男性及已婚勞動者的回報率均高於女性或未婚者,工作地點在都會區則沒有顯著性較高的回報率。
3.在七個教育類科中,以商科、理科、工科及醫(藥)護科達顯著水準,其中以理科為11.5%為最高,再者為醫(藥)護科為5.4%,商科及工科則為最低。 / The main purpose of this study is to examine the rate of return to investment in Taiwan higher education.The sample of this study is adopted from the Manpower Utilization Survey issued by the Directiorate-General of Budget,Accounting and Statistics(2010). It used the Mincer equation to estimate the rate of different department return to investment in Taiwan higher education.It employs Ordinary Least Squares(OLS)for data analysis and the findings of current study can be summarized as follow:
1.Using Mincer’s and Psacharopoulos’s wage equation to estimate the different department of higher education was confired in Taiwan data.
2.In the returns to education on different department was significant,Male rate of return was higher than that of female, and the married was also higher than unmarried. The estimating results for urban employees was no significant higher rate of return.
3.In the returns to education on different department, business, engineering, science and medical was significant. The highest returns to education of department was science for 11.5%, and the higher was medical for 5.4%. The lowest returns to education was business and engineering.
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Determinants and Consequences of Language-in-Education Policies : Essays in Economics of EducationGarrouste, Christelle January 2007 (has links)
This thesis consists of three empirical studies. The first study, Rationales to Language-in-Education Policies in Postcolonial Africa: Towards a Holistic Approach, considers two issues. First, it explores the factors affecting the choice of an LiE policy in 35 African countries. The results show that the countries adopting a unilingual education system put different weights on the influential parameters than countries adopting a bilingual education system. Second, the study investigates how decision makers can ensure the optimal choice of language(s) of instruction by developing a non-cooperative game theoretic model with network externalities. The model shows that it is never optimal for two countries to become bilingual, or for the majority linguistic group to learn the language of the minority group, unless there is minimum cooperation to ensure an equitable redistribution of payoffs. The second study, The Role of Language in Learning Achievement: A Namibian Case Study, investigates the role played by home language and language proficiency on SACMEQ II mathematics scores of Namibian Grade-6 learners. HLM is used to partition the total variance in mathematics achievement into its within- and between-school components. Results show that although home language plays a limited role in explaining within- and between-school variations in mathematics achievement, language proficiency (proxied by reading scores) plays a significant role in the heterogeneity of results. Finally, the third study, Language Skills and Economic Returns, investigates the economic returns to language skills, assuming that language competencies constitute key components of human capital. It presents results from eight IALS countries. The study finds that in each country, skills in a second language are a significant factor that constrains wage opportunities positively.
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Ökonomische Analyse der PersonalentwicklungGary, Andreas 15 March 2012 (has links) (PDF)
Personalentwicklung ist mit erheblichem Aufwand für Humankapitalinvestitionen für Unternehmen verbunden, wobei die Aneignung des Investitionsobjektes selbst und auch der Erträge aus der Investition unsicher sind.
Zunächst werden aus realgeschichtlichen Befunden betriebswirtschaftliche Begründungen für die Personalentwicklung abgeleitet, und ökonomisch interpretiert.
Im Hauptteil wird die Personalentwicklung innerhalb des Rahmens eines dreigeteilten Arbeitsmarktes ökonomisch analysiert.
Schlussendlich werden einige Prognosen zur künftigen Rolle der Personalentwicklung auf Basis der aktuellen Entwicklungen am Arbeitsmarkt erstellt.
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