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Este trabalho analisa os fatores do ambiente de negócios que favorecem a formação de centros de excelências (Frost; Birkinshaw; Ensign, 2002). Centros de Excelência são importantes fontes para a criação e desenvolvimento de tecnologia. A presença desses centros no Brasil pode significar um papel importante para o país na economia global do conhecimento, sendo relevante a compreensão dos fatores ambientais que possam levar à decisão das multinacionais estrangeiras em criar tais centros. Em relação aos instrumentos de análise do ambiente de negócios, foram utilizados os modelos do diamante da vantagem competitiva nacional de Porter (1989) e o do diamante duplo generalizado de Moon, Rugman e Verbeke (1998). O diamante nacional já foi utilizado em pesquisa realizada por Frost, Birkinshaw e Ensign, (2002). Esta tese ampliou a análise do ambiente de negócios com a perspectiva do diamante internacional, possibilitada pelo modelo do duplo diamante generalizado, o qual considera relevante o papel das multinacionais. Foi realizado um survey com amostra de 172 questionários respondidos por CEOs de subsidiárias brasileiras pertencentes a multinacionais estrangeiras. Os resultados mostram que os determinantes do diamante nacional são relevantes para o desempenho de 154 das subsidiárias entrevistadas, 89,53% da amostra. E, os determinantes do diamante internacional são relevantes para o desempenho de 118 empresas, ou seja, 68,60% da amostra. Entretanto a análise de regressão apresenta limitações quanto à capacidade do diamante nacional de propiciar a formação de centros de excelência. / This thesis analyzes the factors of business environment that favors the formation of centers of excellence (Frost; Birkinshaw; Ensign, 2002). The centers of excellence have been seen as an important source for the creation and development of technology. The presence of these centers in Brazil could mean an important role for the country in the global knowledge economy, so it is relevant understanding the environmental factors that may lead to the decision of foreign multinationals to establish such centers. In order to analysis the business environment were used the models Porter\'s diamond (1989) of national competitive advantage and the approach by Moon, Rugman and Verbeke, (1998), the generalized double diamond model. The national diamond has been used in research by Frost, Birkinshaw and Ensign (2002). This thesis has extended the analysis of the business environment with the perspective of the international diamond, made possible by the generalized double diamond model, which considers the relevant role of multinational corporations. The research was a survey with a sample of 172 questionnaires sends to CEOs of foreign subsidiaries. The results show that the determinants of national diamond are relevant to performance subsidiaries of 154 respondents, 89.53% of the sample. And, the international diamond determinants are relevant to performance 118 companies, i.e., 68.60% of the sample. However, the regression analysis has limitations as to the capacity of the national diamond propitiate the formation of centers of excellence.

Este trabalho analisa os fatores do ambiente de negócios que favorecem a formação de centros de excelências (Frost; Birkinshaw; Ensign, 2002). Centros de Excelência são importantes fontes para a criação e desenvolvimento de tecnologia. A presença desses centros no Brasil pode significar um papel importante para o país na economia global do conhecimento, sendo relevante a compreensão dos fatores ambientais que possam levar à decisão das multinacionais estrangeiras em criar tais centros. Em relação aos instrumentos de análise do ambiente de negócios, foram utilizados os modelos do diamante da vantagem competitiva nacional de Porter (1989) e o do diamante duplo generalizado de Moon, Rugman e Verbeke (1998). O diamante nacional já foi utilizado em pesquisa realizada por Frost, Birkinshaw e Ensign, (2002). Esta tese ampliou a análise do ambiente de negócios com a perspectiva do diamante internacional, possibilitada pelo modelo do duplo diamante generalizado, o qual considera relevante o papel das multinacionais. Foi realizado um survey com amostra de 172 questionários respondidos por CEOs de subsidiárias brasileiras pertencentes a multinacionais estrangeiras. Os resultados mostram que os determinantes do diamante nacional são relevantes para o desempenho de 154 das subsidiárias entrevistadas, 89,53% da amostra. E, os determinantes do diamante internacional são relevantes para o desempenho de 118 empresas, ou seja, 68,60% da amostra. Entretanto a análise de regressão apresenta limitações quanto à capacidade do diamante nacional de propiciar a formação de centros de excelência. / This thesis analyzes the factors of business environment that favors the formation of centers of excellence (Frost; Birkinshaw; Ensign, 2002). The centers of excellence have been seen as an important source for the creation and development of technology. The presence of these centers in Brazil could mean an important role for the country in the global knowledge economy, so it is relevant understanding the environmental factors that may lead to the decision of foreign multinationals to establish such centers. In order to analysis the business environment were used the models Porter\'s diamond (1989) of national competitive advantage and the approach by Moon, Rugman and Verbeke, (1998), the generalized double diamond model. The national diamond has been used in research by Frost, Birkinshaw and Ensign (2002). This thesis has extended the analysis of the business environment with the perspective of the international diamond, made possible by the generalized double diamond model, which considers the relevant role of multinational corporations. The research was a survey with a sample of 172 questionnaires sends to CEOs of foreign subsidiaries. The results show that the determinants of national diamond are relevant to performance subsidiaries of 154 respondents, 89.53% of the sample. And, the international diamond determinants are relevant to performance 118 companies, i.e., 68.60% of the sample. However, the regression analysis has limitations as to the capacity of the national diamond propitiate the formation of centers of excellence.

The large accounting firms recently created U.S.-based audit support groups to advance efficiency and consistency by applying firm-wide methodologies and standard audit procedures in judgmental/routine accounting areas. These groups—hereafter called the centralized audit team (CAT)—service several engagements simultaneously and execute procedures independently without core teams' oversight. However, the core teams are required to review and finalize the CAT's completed assessments and audit conclusions. This authority can result in unintended consequences, such as the core team discounting the results of the CAT's testing, which can reduce consistency across engagements. I investigate this concern by conducting an experiment to examine if the core team's review of the procedures used by the CAT and the client's views about the CAT's evidence requests influence core team reviewers' evaluations of the CAT's work. I predict and find that dissimilarities between the nature and extent of audit procedures used by core teams in prior audits and those currently used by CATs create an association effect such that reviewers are more likely to disagree with the CAT's conclusions. Inconsistent with my prediction that core teams will feel the need to please their clients, I find marginal evidence that reviewers are more likely to agree with the CAT's conclusions when clients complain versus when clients do not complain about CATs' excessive evidence requests. I fail to find evidence of an interaction effect. This study contributes to existing research and practice by highlighting conditions that can affect firms' ability to obtain their anticipated consistency and efficiency goals because core teams may discount the CAT's audit approach. / Doctor of Philosophy / Audit clients hire external audit firms to evaluate their financial information and provide reasonable assurance to the public that the financial information is presented in accordance with U.S. accounting standards, the Generally Accepted Accounting Principles (GAAP). Once a client hires a firm, the firm assigns a core team to the audit engagement. The core team performs interim and year-end audit procedures to assess the client's financial statements. To ensure that core teams conduct a sufficient assessment that meets U.S.-based auditing standards, firms employ firm-wide audit methodologies and standard tools that aid auditors in planning, performing, and documenting their procedures. However, inspections conducted by the Public Company Accounting Oversight Board (PCAOB) indicate that some core teams do not adequately follow firms' methodologies, often leading to engagements that do not meet certain requirements in the auditing standards. These types of discrepancies identified during PCAOB inspections could lead to monetary fines and damage firms' reputations. To help combat these issues, audit firms have begun employing Centralized Audit Teams (CATs) whose objective is to assist core teams by using firm-wide methodologies to perform standard procedures on certain audit areas within engagements. By applying standard procedures to multiple audit engagements simultaneously, CATs have the potential to improve the firms' audit consistency and efficiency. While the CAT plans, performs, and documents its audit procedures in the assigned area, the core team remains ultimately responsible for the overall audit. Therefore, the core team must review the CAT's work to ensure they completed sufficient and appropriate procedures. Existing audit research documents that different conditions within an audit can affect reviewers' judgment. For instance, a reviewer is less likely to scrutinize and disagree with the preparer's audit conclusion when the reviewer is familiar with the preparer. In my dissertation, I examine if certain factors that occur during CAT audits impact core team reviewers' judgment, lowering the possibility that firms will achieve their audit efficiency and consistency goals across engagements. Extant research posits that some core teams choose to follow firm standard methodologies while others choose to deviate from the methodologies and perform client-specific procedures. Once the core team chooses to perform standard or client-specific procedures, it does not often change procedure type. Thus, the standard procedures that CATs employ may be similar or dissimilar to the procedures that core teams performed in prior years. In this dissertation, I conduct an experiment using experienced external auditors to determine whether the similarity between core teams' prior audit procedures and CATs' standard procedures impact core team auditors' judgments when reviewing CATs' work. I predict that core team reviewers will form favoritism towards CATs when CATs perform procedures that are similar as opposed to dissimilar to the procedures that their team utilized in prior years. Therefore, the core team reviewers will be less likely to scrutinize and disagree with the CAT's audit conclusion. Audit research also indicates that clients complain when auditors inconvenience them in hopes that the complaint will cause the auditors to behave in a manner that pleases them. For example, clients may complain when auditors ask them to provide a significant amount of evidence to support the reporting of a certain account balance. Since CATs follow standard procedures, they make similar evidence requests to all clients; however, these requests may differ from the core team's prior requests (i.e., clients should be more accustomed to the core team's prior requests). This dissimilarity may cause clients to complain. I predict that core team reviewers are more likely to attempt to please their client by adjusting a CAT's audit conclusion in a manner that favors the client when the client complains about the CAT compared to when the client does not complain. However, prior research also implies that reviewers are more likely to react to a client's complaint if they believe it is authentic. Therefore, I predict that core team reviewers are more likely to adjust a CAT's audit conclusion when the client complains about a CAT that conducts dissimilar versus similar procedures relative to the core team's prior procedures. The results of my study imply that when the CAT's standard audit procedures are dissimilar to the core team's prior procedures, reviewers are more likely to overrule CAT's audit recommendations by making significant changes to the audit results. These results are driven by the reviewer's perception that the CAT is more competent to audit the client's financial information accurately when the CAT uses similar procedures. I also find marginal evidence that when a client complains about the CAT, core team reviewers are more likely to agree with the CAT's conclusions even though the conclusions do not favor the client. I fail to find evidence that reviewers are even more likely to disagree with the CAT when the client complains, and the CAT's procedures are dissimilar as opposed to similar. My study sheds light on how CAT audit engagement conditions can influence core team reviewers' judgment. Given that firms have made significant investments to create and employ CATs, this dissertation provides insight to audit practitioners by highlighting engagement factors that lower firms' ability to achieve their related efficiency and consistency goals.

Made available in DSpace on 2016-10-13T14:10:08Z (GMT). No. of bitstreams: 1 Marcelo Rocha e Silva Zorovich.pdf: 1492239 bytes, checksum: 0fa523647b63b49d42fbf11c0a92cf30 (MD5) Previous issue date: 2012-12-18 / The objective of this project is to verify which factors influence the formation of Centers of Excellence (COEs) in the Brazilian automotive industry. Specifically, the influence of the Innovation, the Business Network, the Technical Network, the Business Context as well as the Acquisition of Technology were analyzed. The proposed methodology was based on a quantitative research, through the application of a Survey along with the suppliers of the automotive industry. The statistical technique of Multiple Linear Regression model was used for data analysis by having the COEs as the dependent variable. Based on 91 questionnaires answered, the results conclude that the activities related to innovation, as well as the Acquisition of Technology and the Business Context contribute to the formation of COEs, rejecting the hypothesis related to the Technical Network and the Business Context in which the companies are inserted in. / O objetivo deste trabalho é verificar quais fatores influenciam a formação de Centros de Excelência na indústria automobilística brasileira. Especificamente, verificou-se a influência da Inovação, da Rede de Negócios, da Rede Técnica, do Contexto de Negócios bem como da Aquisição de Tecnologia. A metodologia proposta teve como base o método de pesquisa quantitativo, do tipo Survey, com aplicação junto aos fornecedores da indústria automobilística. Utilizou-se a técnica estatística de Regressão Linear Múltipla para a análise de dados, tendo os Centros de Excelência (COEs) como variável dependente. Com 91 questionários respondidos, o estudo conclui que as atividades ligadas à Inovação, à Aquisição de Tecnologia e à Rede de Negócios contribuem para a formação de COEs, rejeitando-se as hipóteses ligadas à Rede Técnica e ao Contexto de Negócios em que as subsidiárias estão inseridas.

Made available in DSpace on 2016-10-13T14:10:43Z (GMT). No. of bitstreams: 1 MARCELO ROCHA E SILVA ZOROVICH.pdf: 1492239 bytes, checksum: 0fa523647b63b49d42fbf11c0a92cf30 (MD5) Previous issue date: 2012-12-18 / The objective of this project is to verify which factors influence the formation of Centers of Excellence (COEs) in the Brazilian automotive industry. Specifically, the influence of the Innovation, the Business Network, the Technical Network, the Business Context as well as the Acquisition of Technology were analyzed. The proposed methodology was based on a quantitative research, through the application of a Survey along with the suppliers of the automotive industry. The statistical technique of Multiple Linear Regression model was used for data analysis by having the COEs as the dependent variable. Based on 91 questionnaires answered, the results conclude that the activities related to innovation, as well as the Acquisition of Technology and the Business Context contribute to the formation of COEs, rejecting the hypothesis related to the Technical Network and the Business Context in which the companies are inserted in. / O objetivo deste trabalho é verificar quais fatores influenciam a formação de Centros de Excelência na indústria automobilística brasileira. Especificamente, verificou-se a influência da Inovação, da Rede de Negócios, da Rede Técnica, do Contexto de Negócios bem como da Aquisição de Tecnologia. A metodologia proposta teve como base o método de pesquisa quantitativo, do tipo Survey, com aplicação junto aos fornecedores da indústria automobilística. Utilizou-se a técnica estatística de Regressão Linear Múltipla para a análise de dados, tendo os Centros de Excelência (COEs) como variável dependente. Com 91 questionários respondidos, o estudo conclui que as atividades ligadas à Inovação, à Aquisição de Tecnologia e à Rede de Negócios contribuem para a formação de COEs, rejeitando-se as hipóteses ligadas à Rede Técnica e ao Contexto de Negócios em que as subsidiárias estão inseridas.

Traditionally the teaching of Chemistry is worked in a decontextualized way, requiring students to memorize excessive formulas and concepts that contribute little so that they can live in a techno-scientific society. In this sense, the CTS (Science, Technology and Society) model emerges as a viable alternative to promote a scientific education that allows the student the chemical knowledge in a contextualized way and the development of values that provide the formation of citizens aware of their rights and duties Social, helping them to make responsible decisions from the perspective of science, technology and society. The present work had as objective to verify to what extent the innovations in the teaching of Chemistry are present in the pedagogical political project of the schools Experimental Centers of the State of Sergipe (Colégio Estadual Marco Maciel, Colégio Estadual Vitória de Santa Maria and State College Atheneu Sergipense) and What the teachers of Chemistry of these schools have of the CTS model. The choice of schools was based on the fact that they are part of the "ProEMI" program of public policies and present a differentiated teaching proposal, which aims at solving the common problems of secondary education (avoidance, repetition, distortion Age and series), training and improvement of young people, including ethical and citizen training, intellectual and critical thinking development, as well as an understanding of the scientific-technological foundations, relating theory and practice, thus favoring the interdisciplinary nature of Education. The methodology used was a qualitative approach. The instruments of data collection used were the semi-structured interview and the VOSTS questionnaire (Viewson Science-Technology-Society). The analysis of the results was done using content analysis according to Bardin. Five teachers were interviewed, of whom three said they used the CTS model as teaching strategies, one knows the model, but does not make use of it, while another does not know it. This research work was carried out with the three teachers who affirmed knowing and using the CTS model in their classes. / Tradicionalmente o ensino de Química é trabalhado de forma descontextualizada, exigindo dos alunos a memorização excessiva de fórmulas e conceitos que pouco contribui para que estes possam viver em uma sociedade tecnocientífica. Neste sentido, o modelo CTS (Ciência, Tecnologia e Sociedade) surge como uma alternativa viável por promover uma educação científica que permite ao aluno o conhecimento químico de forma contextualizada e o desenvolvimento de valores que proporcionam a formação de cidadãos cientes de seus direitos e deveres sociais, auxiliando-os nas tomadas de decisões responsáveis sob a ótica da ciência, da tecnologia e da sociedade. O presente trabalho teve como objetivo verificar em que medida as inovações no ensino de Química estão presentes no projeto político pedagógicos das escolas Centros Experimentais do Estado de Sergipe (Colégio Estadual Marco Maciel, Colégio Estadual Vitória de Santa Maria e o Colégio Estadual Atheneu Sergipense) e quais as percepções que os professores de Química dessas escolas têm do modelo CTS. A escolha das escolas foi baseada no fato destas fazerem parte do programa de políticas públicas “Programa Ensino Médio Inovador (ProEMI)” e apresentarem uma proposta diferenciada de ensino, que visa além de resolver os problemas comuns do ensino médio (evasão, repetência, distorção idade/série), a formação e o aprimoramento dos jovens, incluindo a formação ética e cidadã, o desenvolvimento intelectual e do pensamento crítico bem como a compreensão dos fundamentos científico-tecnológicos, relacionando a teoria com a prática, privilegiando assim o caráter interdisciplinar da Educação. A metodologia utilizada foi uma abordagem qualitativa. Os instrumentos de coleta de dados utilizados foram a entrevista semiestruturada e o questionário VOSTS (Viewson Science-Tecnology-Society). A análise dos resultados foi feita utilizando-se a análise de conteúdos de acordo com Bardin. Foram entrevistados cinco professores dos quais três afirmou utilizar o modelo CTS como estratégias de ensino, um conhece o modelo, mas não faz uso, enquanto que outro o desconhece. Este trabalho de pesquisa foi realizado com os três professores que afirmaram conhecer e utilizar o modelo CTS em suas aulas.