Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-08-28T18:59:40Z No. of bitstreams: 2 AIRTON ADELAR BAUERMANN.pdf: 1283958 bytes, checksum: c6bbd44aa44f60771c158cb8e831a81e (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-08-28T18:59:40Z (GMT). No. of bitstreams: 2 AIRTON ADELAR BAUERMANN.pdf: 1283958 bytes, checksum: c6bbd44aa44f60771c158cb8e831a81e (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-28 / In order for the sum of the results of processes of scientific research or science to become effective, it is necessary to focus on its formal quality, so as for it not to lose its potential in transforming and advancing science. For that purpose, the communication of scientific production and its constant evaluation are essential aspects. The main objective of this research is to show core themes given in dissertations and theses on the education of university professors, defended in three graduate programs in Accounting, in the period of 2009 through 2013, with the intent of describing methodology aspects and dimensions of education of professors valued by research done in the period investigated. In order for this to be accomplished, an explorative qualitative research was undertaken. The data was collected through documental analysis and analyzed with content analysis. It was noted that the topic of professional formation in dissertations and thesis, in the area of accounting, is still scarce, with only 06 (six) researches out of 287 in the period of 2009 through 2013 focusing on the education of the university professor. It was found, also, that 05 (five) of these studies are on the profession of professors and 01 (one) on politics of education of the professor. Another find had to do with the focus of the researches in evidencing the profile of professional competencies for teaching. Among these, 02 (two) studies focused on the ethic-political education of professors. In conclusion, the theme of education of professors is still not a part of the research that was investigated in graduate programs in Accounting, demonstrating the little interest in this field of study, even though one of the primordial objectives of courses of specialization is the education of professionals for teaching in higher levels. / Para que a acumula????o de resultados dos processos de pesquisa cient??fica ou a ci??ncia se torne eficaz ?? preciso atentar para a sua qualidade formal sob pena de esvaziar o seu potencial de transforma????o e de avan??o cient??fico. Sendo assim, a comunica????o da produ????o cient??fica e a sua avalia????o constante s??o aspectos essenciais. Esta pesquisa tem como objetivo geral evidenciar eixos tem??ticos abordados nas disserta????es e teses sobre forma????o de professores universit??rios, defendidas em tr??s programas de p??s-gradua????o em Ci??ncias Cont??beis, no per??odo de 2009 a 2013, procurando descrever aspectos metodol??gicos e dimens??es da forma????o docente valorizadas pelas pesquisas analisadas no per??odo investigado. Para tanto, realizou-se uma pesquisa explorat??ria, de natureza qualitativa. Os dados foram coletados por meio da an??lise documental e analisados por meio da an??lise de conte??do. Constatou-se que ainda ?? escassa a presen??a da tem??tica da forma????o de professores nas disserta????es e teses, na ??rea cont??bil, sendo que das 287 pesquisas produzidas no per??odo de 2009 a 2013, apenas 06 (seis) t??m como foco de preocupa????o a forma????o do docente universit??rio. Constatou-se, tamb??m, que 05 (cinco) destes estudos s??o sobre profissionalidade docente e 01 (um) sobre pol??ticas de forma????o do docente. Outra constata????o foi quanto ?? preocupa????o das pesquisas em evidenciar o perfil de compet??ncias profissionais para a doc??ncia. Dentre estas, 02 (duas) pesquisas tiveram como preocupa????o a dimens??o ??tico-pol??tica da forma????o docente. Conclui-se que a tem??tica envolvendo a forma????o de professores ainda n??o faz parte das linhas de pesquisas pertencentes aos programas de p??s-gradua????o em Ci??ncias Cont??beis investigados, demonstrando o pouco interesse por este campo de estudos, mesmo que um dos objetivos primordiais da p??s-gradua????o seja a forma????o de profissionais para o magist??rio superior.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2018-03-21T17:46:59Z No. of bitstreams: 2 Jessica Barros Anastacio.pdf: 1323678 bytes, checksum: 5d615221810ac7158202d1f26819b435 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-03-21T17:46:59Z (GMT). No. of bitstreams: 2 Jessica Barros Anastacio.pdf: 1323678 bytes, checksum: 5d615221810ac7158202d1f26819b435 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-12-05 / This paper aims to study teaching cases reported by a professor of Accounting Sciences. To do so, it carried out an exploratory qualitative approach. The data was collected in interviews with three teachers from public higher education institutions in Southeast Brazil, and was analyzed through content analysis method. The knowledge was identified in the case study "How to facilitate the learning of Cost Accounting for students who did not choose the Accounting career?", in witch is used: active methodologies; professional ethics; knowledge of the specific content and discipline; respect for student opinion; planning and evaluation of learning; reflection on teaching practice; background of contents; and theoretical-practical relation. The knowledge we can identify in the teaching case: "Formative assessment of the student in a constructive perspective" is about: evaluation of learning in the identification of advantages and difficulties of students and it's reflection in teaching practice; ethics and academic honesty; usage of tools and evaluation criteria for learning; new technologies in education; research of teaching practice; encouraging ethics and positive attitudes in students; and the use of reflection on teaching practice. The knowledge identified in the other teaching case called "Evaluation as an opportunity to develop professional ethics", is: use of ethics in teaching; academic honesty; encouragement of positive attitudes in students; and reflection on the teaching practice. We highlight the common knowledge of the three teaching cases: a) confronting ethical dilemmas in teaching; b) reflection on the teaching practice; c) use of evaluation to develop academic honesty, learning the contents and valuing the accounting profession. It is concluded that the identified knowledge comes from the knowledge of the discipline, the classroom practice, the institution of education where the teachers work, the coexistence with the peers and with the students, as well as of the personal, professional and academic trajectory experienced by teachers until then. / O presente trabalho tem como objetivo conhecer e analisar os saberes que se fazem presentes em casos de ensino relatados pelo professor de Ci??ncias Cont??beis. Para tanto, realizou-se uma pesquisa explorat??ria de abordagem qualitativa. Os dados foram coletados em entrevistas realizadas com tr??s docentes de institui????es de ensino superior p??blicas da regi??o Sudeste do Brasil, e as informa????es foram analisadas por meio da an??lise de conte??do. Os saberes identificados no caso de ensino "Como facilitar a aprendizagem da Contabilidade de Custos para alunos que n??o escolheram o curso de Ci??ncias Cont??beis?" foram: uso de metodologias ativas; ??tica profissional; saber do conte??do especifico e da disciplina; respeito ?? opini??o dos alunos; planejamento e avalia????o da aprendizagem; reflex??o sobre a pr??tica docente; contextualiza????o dos conte??dos; e rela????o te??rico-pr??tica. Os saberes identificados no caso de ensino ??Avalia????o formativa do aluno em uma perspectiva construtiva?? foram: a avalia????o da aprendizagem na identifica????o de avan??os e dificuldades dos alunos e na reflex??o sobre a pr??tica de ensino; ??tica e honestidade acad??mica; uso de instrumentos e crit??rios da avalia????o da aprendizagem; novas tecnologias no ensino; a pesquisa da pr??tica de ensino e incentivo ?? ??tica e a atitudes positivas nos alunos. Os saberes identificados no caso de ensino "Avalia????o como oportunidade para desenvolver a ??tica profissional" foram: uso da ??tica na doc??ncia; honestidade acad??mica; incentivo de atitudes positivas nos alunos; e reflex??o sobre a pr??tica docente. Destacam-se os saberes em comum aos tr??s casos de ensino: a) enfrentamento de dilemas ??ticos na doc??ncia; b) reflex??o sobre a pr??tica docente; c) uso da avalia????o para desenvolver a honestidade acad??mica, a aprendizagem dos conte??dos e a valoriza????o da profiss??o cont??bil. Conclui-se que os saberes identificados s??o provenientes do conhecimento da disciplina, da pr??tica de sala de aula, da institui????o de educa????o onde os professores atuam, da conviv??ncia com os pares e com os alunos, bem como da trajet??ria pessoal, profissional e acad??mica vivenciada pelos docentes at?? ent??o.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2015-12-21T13:23:36Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Alessandra_Silva_Santana_Camargo.pdf: 1266679 bytes, checksum: 24758c03a417603eff560c8b32df783c (MD5) / Made available in DSpace on 2015-12-21T13:23:36Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Alessandra_Silva_Santana_Camargo.pdf: 1266679 bytes, checksum: 24758c03a417603eff560c8b32df783c (MD5) Previous issue date: 2015-04-08 / Different ways of conceiving knowledge strengthen discussions on curriculum changes, active methods of teaching and learning and pedagogical innovations. Digital media are highlighted in this context and, thus, new questions arise to the pedagogical debate at the university. This research aimed to know and analyze the perceptions about the use of digital media as an educational resource for teachers who work in accounting courses offered in distance mode for two Higher Education Institutions - IES - Brazil, seeking to identify achievements and difficulties that may impact the performance of teachers facing the challenges and requirements regarding the use of technology in higher education. To this end, an exploratory research with a quantitative approach, in which data were collected through an online questionnaire and analyzed using descriptive statistics and content analysis was performed. It was found that the teaching practice is the main source of learning teaching 58 seconds questioned. As for the higher purpose of the internet stand out statements such as "seeking knowledge" and "doing research" with 63 responses (75%). The purpose of using the internet is presented as essential in the practice of teachers as 71 respondents claim to use it to "do research"; "Prepare lessons", 67 responses and "distributing materials via e-mail", 65 responses (77%). Stand out with lower average items "presentation classes", 51 responses (61%), and "develop forums, mailing lists and chats with students" with 42 responses (50%). As for the use of media in teaching practice has been that 78% of teachers have sufficient regarding the use of forums, mailing lists, chats, blogs, etc., followed by 82% who say they used social networks and 66% of teachers who say "create, edit and use videos in their classrooms." This shows that teachers have a good level of knowledge of the use of interactive digital media, as 95% of teachers say they use virtual environments in their classes. With regard to the perception of the field of knowledge on the use of digital media as an educational resource it has to be above 70% of teachers claim to have Total Domain or almost total in relation to: 1. Use AVA, and other virtual spaces ; 2. Using digital media as forums, mailing lists etc .; 3. Use social networks to create spaces of interaction and communication with students. For other media, approximately 40% claim to have Domain Enough about attitudes as: 1. Create learning situations with the use of interactive tools; 2. Create spaces for the student to carry out research. We conclude, therefore, that teachers use digital media more as teaching tools than as teaching resources. In many cases, teachers judge still has an insufficient mastery of the use of digital media in higher education. These limitations can be overcome, in the perception of teachers through training processes in which digital media are understood beyond the instrumental use, but as potentiating the expression and cultural production. / Modos diferentes de conceber o conhecimento fortalecem discuss??es sobre mudan??as curriculares, metodologias ativas de ensino-aprendizagem e inova????es pedag??gicas. As m??dias digitais ganham destaque nesse contexto e, desse modo, novas quest??es colocam-se ao debate pedag??gico na universidade. A presente pesquisa teve como objetivo conhecer e analisar as percep????es sobre o uso das m??dias digitais como recurso pedag??gico de docentes que atuam em cursos de Ci??ncias Cont??beis oferecidos na modalidade a dist??ncia por duas institui????es de Ensino Superior - IES - brasileiras, procurando identificar avan??os e dificuldades que podem impactar o desempenho docente diante dos desafios e exig??ncias quanto ao uso das tecnologias na educa????o superior. Para tanto, foi realizada uma pesquisa explorat??ria de abordagem quantitativa, onde dados foram coletados por meio de question??rio online e analisados por meio da estat??stica descritiva e da an??lise de conte??do. Foi poss??vel constatar que a pr??tica de ensino ?? a principal fonte de aprendizagem da doc??ncia segundo 58 questionados. Quanto ?? finalidade maior do acesso ?? internet destacam-se afirma????es tais como a ???busca de conhecimento??? e ???fazer pesquisa??? com 63 respostas (75%). Esta finalidade do uso da internet apresenta-se como fundamental na pr??tica dos docentes, pois 71 questionados afirmam utiliz??-la para ???fazer pesquisas???; ???preparar aulas???, 67 respostas e ???distribuir material via e-mail???, 65 respostas. Destacam-se com m??dias mais baixas os itens ???apresenta????o de aulas???,51 respostas (61%), e ???desenvolver f??runs, listas de discuss??o e chats com os alunos??? com 42 respostas, (50%). J?? quanto ao uso das m??dias na pr??tica pedag??gica tem-se que 78% dos docentes possuem n??vel suficiente quanto ao uso de f??runs, listas de discuss??es, chats, blogs, etc., seguido de 82% que afirmam utilizar-se das redes sociais e 66% dos docentes que dizem ???criar, editar e utilizar v??deos nas suas aulas???. Isso evidencia que os docentes possuem um bom n??vel de conhecimento do uso das m??dias digitais interativas, pois 95% dos docentes afirmam se utilizar de ambientes virtuais em suas aulas. No que se refere ?? percep????o sobre o dom??nio do conhecimento quanto ao uso de m??dias digitais como recurso pedag??gico tem-se que acima de 70% dos docentes afirmam possuir Dom??nio Total ou quase total em rela????o a: 1. Utilizar AVA, e outros espa??os virtuais; 2. Utilizar m??dias digitais como f??runs, listas de discuss??es etc.; 3. Usar as redes sociais para criar espa??os de intera????o e a comunica????o com alunos. Em rela????o a outras m??dias, aproximadamente 40%, afirmam possuir Dom??nio Suficiente quanto a atitudes como: 1. Criar situa????es de aprendizagem com o uso das ferramentas interativas; 2. Criar espa??os para que o aluno realize pesquisas. Conclui-se, assim, que os docentes utilizam as m??dias digitais mais como instrumentos did??ticos do que como recursos pedag??gicos. Em muitos dos casos, os docentes julgam possuir ainda um dom??nio insuficiente do uso das m??dias digitais na educa????o superior. Estas limita????es podem ser superadas, na percep????o dos docentes, mediante processos formativos em que as m??dias digitais sejam entendidas para al??m do uso instrumental, mas como potencializadoras da express??o e produ????o cultural.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-05-30T16:37:30Z No. of bitstreams: 2 Wellington Rodrigues Silva Souza.pdf: 2159942 bytes, checksum: 4bcc65837dc19c9e3effdadb756567d0 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-05-30T16:37:30Z (GMT). No. of bitstreams: 2 Wellington Rodrigues Silva Souza.pdf: 2159942 bytes, checksum: 4bcc65837dc19c9e3effdadb756567d0 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2016-03-29 / This research has provided a discussion about the impacts on qualitative characteristics of comparability of information resulting from the lack of monetary correction of financial statements in the current Brazilian economic scenario. In face of that, the monetary correction of balance sheet was applied in the financial statements of Brazilian companies included in the subsector of steel and metallurgy that are listed on BM&FBOVESPA, from 2009 to 2014. It was calculated the comparability ratio between different companies and between different periods of the same company both at historical values and at adjusted for inflation values, considering the net profit, return on equity (ROE) and the economic value added (EVA??), which are important performance ratio used by investors as users of accounting information. Hypotheses were made for each variable in order to verify the differences of comparability between the adjusted information and the historical information. Those hypotheses were tested through the application of Student???s T-test, assuming as the null hypothesis the equality between the comparability of adjusted ratio and historical ratio, so the test???s role is indicate its acceptance or rejection. Moreover, it was calculated and analysed the percentage change between the comparability ratio considering inflationary effects and the comparability ratio without those effects. The results of hypothesis tests have shown comparability between different companies for all variables. In another hand, the results of the time axis tests have shown comparable differences for the ROE, with no statistical evidence of differences in comparability between periods for net income and for EVA??. However, the percentage change of the adjusted ratio of temporal comparability compared to historical ratio for those variables has shown significant impacts on the companies, which should not be neglected. This discovery corroborates the importance of the monetary correction of financial statements. / Este estudo promoveu uma discuss??o sobre os impactos causados ?? caracter??stica qualitativa de comparabilidade da informa????o decorrentes da aus??ncia da corre????o monet??ria das demonstra????es cont??beis no atual contexto econ??mico brasileiro. Para tanto, aplicou-se ??s demonstra????es financeiras das empresas brasileiras do subsetor de ???siderurgia e metalurgia??? listadas na BM&FBOVESPA, no per??odo de 2009 a 2014, a sistem??tica de corre????o monet??ria de balan??os (CMB). Foram calculados ??ndices de comparabilidade entre diferentes empresas e entre per??odos da mesma empresa tanto a valores hist??ricos quanto a valores monetariamente corrigidos, considerando-se as vari??veis lucro l??quido, retorno sobre o patrim??nio l??quido (ROE) e valor econ??mico agregado (EVA??), importantes indicadores de performance utilizados pelos investidores enquanto usu??rios da informa????o. Formularam-se hip??teses para cada uma destas vari??veis buscando-se verificar a exist??ncia de diferen??as de comparabilidade entre as informa????es corrigidas e as informa????es hist??ricas. Estas hip??teses foram testadas por meio da aplica????o do teste t de Student, pressupondo-se como hip??tese nula a igualdade entre os ??ndices de comparabilidade corrigidos e os ??ndices hist??ricos, cabendo ao teste indicar sua aceita????o ou rejei????o. Ademais, foram calculadas e analisadas as varia????es percentuais entre os ??ndices de comparabilidade com os efeitos inflacion??rios e os ??ndices isentos destes efeitos. Os resultados dos testes de hip??teses evidenciaram diferen??as de comparabilidade entre empresas para todas as vari??veis. J?? os resultados dos testes relativos ao eixo temporal apontaram diferen??as de comparabilidade para a vari??vel ROE, n??o havendo evid??ncia estat??stica de diferen??as na comparabilidade entre per??odos para o lucro l??quido e EVA??. No entanto, as varia????es percentuais dos ??ndices corrigidos de comparabilidade temporal em rela????o aos ??ndices hist??ricos para estas vari??veis revelaram impactos relevantes para parte das empresas, os quais n??o devem ser desprezados. Os achados da pesquisa corroboram com a import??ncia da corre????o monet??ria das demonstra????es financeiras.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-09-19T20:01:16Z No. of bitstreams: 2 DOUGLA_ BOD??_DO_NASCIMENTO.pdf: 3995834 bytes, checksum: 315dd4e835c8d114bcd4bbe83d0c4bf8 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-09-19T20:01:16Z (GMT). No. of bitstreams: 2 DOUGLA_ BOD??_DO_NASCIMENTO.pdf: 3995834 bytes, checksum: 315dd4e835c8d114bcd4bbe83d0c4bf8 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2015-08-26 / The market growth of the creative economy and the arising of the international accounting standards that comes to clarify the goal of the financial statements that is the disclose of a Company fair value to its stakeholders. The study???s goal is to verify if in the financial statements of a Company inside the creative economy reflects its fair value regarding the records of the intangibles and competitive advantages. The study was made thru the analysis of the financial statement and the financial reports from years 2013 and 2014. In order to reach the goal of the study we performed contents analysis add to documentation analysis, with what try seeking in the contents of the financial statements and financial reports evidences of intangible assets and competitive advantages that are not record in CIA Hering financial statement. Performing all analytical procedures in the report`s contents trying to identify eleven (11) elements listed and elaborated from an theoretical research that eight (8) regard intangible and three (3) regard competitive advantages. It was found that from the eleven elements we seek, only six was found in one of the reports analyzed, therefore, five elements wasn???t find in both reports. The data collected are analyzed and described over this study. / Com o crescimento do mercado da economia criativa e com o advindo das normas internacionais de contabilidade, que veio elucidar que a representa????o do valor justo da companhia ?? o objetivo das demonstra????es financeiras elaboradas aos stakeholders. O objetivo deste estudo ?? verificar se o n??vel de divulga????o dos ativos intang??veis e os diferenciais competitivos nas demonstra????es financeiras de uma empresa da economia criativa refletem o seu valor justo, realizando uma an??lise das Demonstra????es Financeiras e os Relat??rios da Administra????o dos anos de 2013 e 2014. Para atingir este objetivo proposto, realizou-se um estudo baseado na t??cnica de an??lise documental combinado com a an??lise de conte??do, com os quais buscou identificar, no conte??do das demonstra????es financeiras e dos relat??rios da administra????o, evid??ncias de ativos intang??veis e diferenciais competitivos que n??o est??o registrados nas demonstra????es financeiras da CIA Hering. Tendo realizado a an??lise do conte??do desses relat??rios e buscando identificar 11 elementos, listados e elaborados a partir do levantamento te??rico, sendo estes, 8 referentes ?? intang??veis e 3 referentes ?? diferenciais competitivos. Foi constatado que, desses 11 elementos buscados, somente 6 foram encontrados em um dos relat??rios analisados ou em ambos, sendo assim, 5 desses elementos n??o foram encontrados em nenhum destes relat??rios. Os dados coletados s??o analisados e descritos no desenvolvimento deste estudo.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-06-07T18:03:34Z No. of bitstreams: 2 HAMILTON CRUZ NEVES JUNIOR.pdf: 4080164 bytes, checksum: dcfca2a4598c2741282bf94fc30c3bde (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-06-07T18:03:34Z (GMT). No. of bitstreams: 2 HAMILTON CRUZ NEVES JUNIOR.pdf: 4080164 bytes, checksum: dcfca2a4598c2741282bf94fc30c3bde (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-07-27 / This research outlined a longitudinal view of Asset Backed Securities (in Brazilian version named FIDC) presenting evaluation events and problems that led to the early amortization and/or settlement by analyzing 44 ABS of a sample selected in the period between the years 2005 and 2014. It???s a descriptive and bibliographic research, with a qualitative approach and informative material content analysis related to such funds: regulations, prospectuses, rating reports and minutes of shareholders' meetings available on the websites of Brazilian Securities Commission (CVM) and Center for Custody and Financial Settlement of Securities (CETIP). The limitation of this research was that the document databases for the history of each existing fund with the CVM are not always complete. This study aimed to identify the main features of these ABS, the reasons that led to the evaluation events, and the presence of evidence to suggest "conflict of interest" from the perspective of agency theory in the management of these funds. On the one hand the results showed that many ABS who enjoyed high preliminary rating had operational problems that hampered receivables flows for these funds: only 20% of evaluated cases, ratings agencies could lower the ratings before evaluation events were announced . On the other hand, during biennium 2014/2015 CVM sought to improve legislation to prevent conflicts of interest among the participants of these operations, and to create mechanisms to ensure necessary information flows for credit rating agencies to carry out their monitoring work more effectively. / Essa disserta????o delineou um panorama longitudinal dos Fundos de Investimento em Direitos Credit??rios (FIDCs) que apresentaram eventos de avalia????o e problemas que levaram ?? amortiza????o e/ou liquida????o antecipada, analisando 44 FIDCs de uma amostra selecionada no per??odo que vai entre os anos de 2005 a 2014. Trata-se de uma pesquisa descritiva e bibliogr??fica, com abordagem qualitativa e an??lise de conte??do de material informativo referente a esses fundos: regulamentos, prospectos, relat??rios de rating e atas das assembleias de cotistas dispon??veis nas p??ginas da internet da Comiss??o de Valores Mobili??rios (CVM) e da Central de Cust??dia e Liquida????o Financeira de T??tulos (CETIP). A limita????o para a realiza????o desta pesquisa foi que os bancos de dados de documentos referentes ao hist??rico de cada fundo existente junto a CVM nem sempre s??o completos. Este trabalho objetivou identificar as principais caracter??sticas desses FIDCs, os motivos que levaram aos eventos de avalia????o e a presen??a de elementos que indiquem ???conflito de interesses??? sob a ??tica da Teoria da Ag??ncia na administra????o desses fundos. De um lado os resultados mostraram que diversos FIDCs que gozavam de elevado rating preliminar apresentaram problemas operacionais que prejudicaram o fluxo de receb??veis para esses fundos: somente em 20% dos casos avaliados, as ag??ncias puderam rebaixar os ratings antes que fossem acionados os eventos de avalia????o. Por outro lado, a CVM no bi??nio (2014/2015) procurou aprimorar a legisla????o para evitar conflitos de interesse entre os participantes dessas opera????es, bem como criar mecanismos que garantam o fluxo de informa????es necess??rias para que a ag??ncias de classifica????o de risco possam realizar seus trabalhos de monitoramento com mais efic??cia.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-08-16T18:06:18Z No. of bitstreams: 2 Fab??ola D???Agostini Peleias.pdf: 1095248 bytes, checksum: c2e855673f21c61c746dc10139ca07b2 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-08-16T18:06:18Z (GMT). No. of bitstreams: 2 Fab??ola D???Agostini Peleias.pdf: 1095248 bytes, checksum: c2e855673f21c61c746dc10139ca07b2 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-01-31 / The accounting professional who prepares financial statements, which must be clear and accurate, needs to consider the comprehension degree of the user of financial information. Therefore, they have to enhance the language quality necessary to prepare these statements. In this context, there has been an increase in readability studies and a need to increase the written language of financial information. The aim of this research was to verify the (un) favorable linguistic features in financial statements of companies listed in Brazilian capital market, in Brazilian Portuguese. In this regard, the Textual Linguistics was chosen as a basis theory, because it allows the study of grammatical, semantic and pragmatic features of the Language. Based on the proposed aim, a tool was designed ??? a checklist of (un) favorable linguistic features pointed in financial information literature. Two constructs were considered for this end: cohesion and coherence. The favorable linguistic features categorized in the tool are: pause, ellipsis, simple sentences, sentences up to two lines, connectors and substitution. And the unfavorable are: repetition of words, long sentences, complex sentences, lack of parallelism, lack of pause, confused text, words of more than three syllables and jargon. The financial statements of IBRX50 BOVESPA 2015 social year were researched, and, for each one, the Flesch test was applied. It was observed very little variability in Flesch results. Therefore, three companies with the highest Flesch results and three with the smallest were chosen and analyzed in Atlas TI Software, through the codes. For each code, a(n) (un) favorable feature was categorized and observed in the six selected financial statements. All (un) favorable features were detected in the financial statements, in higher or smaller quantity. However, when comparing these results with the Flesch ones, there was no relationship between them. It was expected that companies with higher Flesch for readability would present more favorable features, and companies with smaller Flesch, more unfavorable. Nonetheless, this was not found in the researched sample. In this sense, it could be said that the Flesch test alone is insufficient for Financial Statements readability. It is necessary to consider other qualitative features. / O profissional cont??bil que atua na prepara????o das demonstra????es financeiras, que devem ser claras, precisa considerar o grau de compreens??o do usu??rio que utiliza a informa????o cont??bil. Por isso, deve buscar melhorar a qualidade da linguagem que utiliza na prepara????o dessas demonstra????es. Nesse cen??rio, tem havido um aumento de estudos da readability e da necessidade de melhora na linguagem escrita das informa????es cont??beis. O objetivo deste trabalho foi verificar os mecanismos lingu??sticos (des)favor??veis nas demonstra????es financeiras de empresas listadas no mercado de capitais brasileiro, no idioma portugu??s brasileiro. Para isso, optou-se pela Lingu??stica Textual como teoria de base, pois ela permite estudar as caracter??sticas gramaticais, sem??nticas e pragm??ticas da l??ngua. Ao considerar o objetivo proposto, foi constru??do um instrumento, que ?? um checklist de mecanismos (des)favor??veis apontados na literatura para as demonstra????es financeiras. Para isso, dois constructos foram considerados: coes??o e coer??ncia. No instrumento, os mecanismos lingu??sticos favor??veis categorizados foram: pausa, elipse, estruturas simples, senten??as de at?? duas linhas, uso de conectores e a substitui????o. E os desfavor??veis foram: repeti????o de palavras, frases longas, estruturas complexas, quebra de paralelismo, falta de pausa, confus??o no texto, poliss??labas e jarg??o. Foram pesquisadas as demonstra????es financeiras do exerc??cio de 2015 das empresas do IBRX50 (BOVESPA) e para cada uma, foi aplicada a m??trica de Flesch. Observou-se pouca variabilidade na nota de Flesch nas empresas. Foram ent??o selecionadas tr??s com maior Flesch e tr??s com menor para an??lise no software Atlas TI, por meio dos c??digos. Para cada um, foi elencado um mecanismo (des)favor??vel. Esses mecanismos foram observados nas seis demonstra????es financeiras selecionadas. Todos os mecanismos favor??veis e desfavor??veis do instrumento foram observados nas demonstra????es financeiras, em maior ou menor grau. Contudo, ao comparar esses resultados com as notas de Flesch, n??o se verificou rela????o entre eles. Esperava-se que empresas com maior Flesch para readability apresentariam mais mecanismos favor??veis, e empresas com menor Flesch, mais desfavor??veis. Entretanto, isso n??o ocorreu na amostra pesquisada. Assim, entende-se que a m??trica de Flesch, sozinha, ?? insuficiente para a readability das Demonstra????es, sendo necess??rio observar outros atributos qualitativos.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-08-17T16:16:38Z No. of bitstreams: 2 Sidnei Gomes de Avelar.pdf: 503633 bytes, checksum: 795c78f00786fce33104d54a1120051d (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-08-17T16:16:38Z (GMT). No. of bitstreams: 2 Sidnei Gomes de Avelar.pdf: 503633 bytes, checksum: 795c78f00786fce33104d54a1120051d (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2007-10-23 / This research deals with the accounting of the Liability in concession contracts of highways in the State of Sao Paulo in according to national and international regulations. Its main objective is to check the perception of experts in the subject, under a vision of the power of both the grantor and concessionaires, regarding the subject and the repercussions of the monetary correction in highway concession contracts with payable liability. Methodologically, this research is divided in 3 steps. The first step consisted of an exploratory research through review of the existing literature, which was very poor in terms of specific accounting of the liability of highways in the State of Sao Paulo. The second step consisted of the search of various opinions on the issue, both the regulatory agencies and the concessionaires. The third step consisted of interviews with experts in the subject and the projection of the effects of monetary correction in the long term. The survey revealed the lack of national regulatory agencies??? definition on the accounting treatment of road concessions, the difficulties of applying international standards to concession contracts in Brazil because its specificity and the effect of the monetary correction applied to both forms of liability registration. / Esta pesquisa trata da contabiliza????o do ??nus Fixo nos contratos de concess??o de rodovias no Estado de S??o Paulo frente ?? regulamenta????o nacional e internacional. Tem como objetivo principal verificar a percep????o de especialistas da ??rea, tanto numa vis??o do poder concedente quanto das concession??rias, a respeito do tema e os reflexos da atualiza????o monet??ria em concess??o de rodovia com ??nus Fixo a pagar. Metodologicamente, esta disserta????o divide-se em 3 etapas. Na primeira, houve uma pesquisa explorat??ria por meio de revis??o da literatura existente, que se revelou bastante escassa no que tange ao aspecto da contabiliza????o espec??fica do ??nus Fixo das rodovias paulistas. Uma segunda etapa consistiu da busca dos diversos posicionamentos a respeito do tema, tanto dos ??rg??os reguladores como das concession??rias. A terceira etapa consistiu de entrevistas com especialistas da ??rea e proje????o dos efeitos da atualiza????o monet??ria no longo prazo. A pesquisa revelou a indefini????o dos ??rg??os reguladores nacionais sobre o tratamento cont??bil das concess??es rodovi??rias, as dificuldades de aplica????o das normas internacionais aos contratos de concess??o no Brasil dada sua especificidade e o efeito da atualiza????o monet??ria aplicada as duas formas de registro do ??nus Fixo.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-06-05T18:15:26Z No. of bitstreams: 1 CeciliaMariaMedeirosDantasDeMelo_DISSERT.pdf: 1373911 bytes, checksum: 0b5059e6a28df228fafad46f8f5cc835 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-06-12T20:02:22Z (GMT) No. of bitstreams: 1 CeciliaMariaMedeirosDantasDeMelo_DISSERT.pdf: 1373911 bytes, checksum: 0b5059e6a28df228fafad46f8f5cc835 (MD5) / Made available in DSpace on 2017-06-12T20:02:22Z (GMT). No. of bitstreams: 1 CeciliaMariaMedeirosDantasDeMelo_DISSERT.pdf: 1373911 bytes, checksum: 0b5059e6a28df228fafad46f8f5cc835 (MD5) Previous issue date: 2017-03-10 / Os estudos sobre remunera??o de executivos t?m sido foco de bastante discuss?o no meio acad?mico e no mercado. Esta pesquisa busca analisar se a remunera??o dos executivos exerce influ?ncia na persist?ncia do desempenho das empresas listadas na BM&FBOVESPA. Para atingir este objetivo, foi utilizado um modelo econom?trico com as vari?veis ? lucro operacional, remunera??o fixa, b?nus, participa??o nos lucros, pagamento baseado em a??es, tamanho, alavancagem e grau de responsabilidade social, para uma amostra de cento e quatro empresas abertas, no per?odo de 2011 a 2015, cujas informa??es est?o dispon?veis na base de dados da Bloomberg. Utilizou-se, como ferramenta estat?stica, uma abordagem de painel din?mico por estima??o pelo M?todo dos Momentos Generalizados de Sistema (GMM-SYS), de Arellano e Bover (1995) e Blundell e Bond (1998). Os resultados mostram que apenas as empresas de controle governamental n?o apresentaram resultados persistentes. Quanto ? remunera??o, observou-se que a parcela fixa contribui para o aumento da persist?ncia no desempenho das companhias de controle institucional, familiar e difuso. Al?m disso, verificou-se, em todos os tipos de controle, a n?o signific?ncia do pagamento de b?nus, apesar de ter apresentado coeficientes relevantes. Por outro lado, a participa??o nos lucros apresentou uma rela??o positiva com o lucro operacional no ano anterior nas companhias de controle governamental. J? o pagamento baseado em a??es influencia na gera??o de lucros mais persistentes apenas quando o controle ? do tipo difuso, divergindo dos achados de Baber, Kang e Kumar (1998) e Ashley e Yang (2004), em que n?o foi observada signific?ncia de tal vari?vel. Constatou-se, ainda, que vari?veis como tamanho e alavancagem contribuem para elevar a persist?ncia dos lucros, enquanto a responsabilidade social contribui para a sua redu??o. / Studies on business executives? compensation have been the focus of much discussion in academia and in the market. This research seeks to analyze whether executive compensation influences the performance persistence of the companies listed on BM&FBOVESPA. To achieve this objective, an econometric model was used with the variables - operating profit, fixed compensation, bonus, profit sharing, share-based payment, size, leverage and social responsibility level - for a sample of one hundred and four open companies, in the period from 2011 to 2015, whose information are available in the Bloomberg database. As a statistical tool, a dynamic panel approach was used by Arellano and Bover (1995) and Blundell and Bond (1998) to estimate the system Generalized Moments of Time (GMM-SYS) method. The results show that only the governmental control companies did not present persistent results. Regarding the compensation, it was observed that the fixed compensation contributes to increase the performance persistence on institutional, family and diffuse controlled companies. In addition, it was found, in all types of control, the non-significance of the payment of bonuses, despite the relevant coefficients. On the other hand, profit sharing had a positive outcome with operating profit in the previous year in government-owned companies. The stock-based payment influences the generation profit in a more persistent way only when the control is diffuse, differing from the findings of Baber, Kang and Kumar (1998) and Ashley and Yang (2004), in which there was no significant variable change. It was also observed that variables such as size and leverage contributes to increase the persistence of profits, while social responsibility contributes to their reduction.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-07-04T14:43:30Z No. of bitstreams: 1 FernandaNunesDantas_DISSERT.pdf: 3317619 bytes, checksum: 0b72fbcf250a561dcbb44cbe53001767 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-07-14T13:59:34Z (GMT) No. of bitstreams: 1 FernandaNunesDantas_DISSERT.pdf: 3317619 bytes, checksum: 0b72fbcf250a561dcbb44cbe53001767 (MD5) / Made available in DSpace on 2017-07-14T13:59:34Z (GMT). No. of bitstreams: 1 FernandaNunesDantas_DISSERT.pdf: 3317619 bytes, checksum: 0b72fbcf250a561dcbb44cbe53001767 (MD5) Previous issue date: 2017-03-27 / As quest?es sociais e ambientais t?m impulsionado a sociedade moderna na busca por um novo modelo de gest?o no qual as empresas procurem definir estrat?gias que estejam alinhadas a aspectos de sustentabilidade empresarial que n?o sejam meramente financeiros. Associado a esta nova realidade, o Governo Federal editou em 2016 a Lei n? 13.303 que torna obrigat?ria a ado??o de pr?ticas de sustentabilidade empresarial e Responsabilidade Social Corporativa pelas empresas estatais brasileiras, situa??o que deve ser implantada pelos Portos P?blicos no Brasil. Face ao exposto, a presente pesquisa busca contribuir neste sentido, objetivando avaliar o desempenho empresarial das Companhias Docas brasileiras em rela??o aos aspectos que permeiam a sustentabilidade empresarial. Para tanto, foram selecionados indicadores de desempenho que permitem avaliar a performance das Companhias Docas brasileiras em rela??o a esses aspectos, que foram analisados atrav?s do m?todo multicrit?rio PROMETHEE II, aos quais foram atribu?dos pesos de import?ncia pelos gestores das Companhias investigadas, de forma a agregar menos subjetividade ? an?lise dos dados. Os resultados encontrados sugerem que empresas com melhores indicadores econ?mico-financeiros n?o necessariamente possuem os melhores ?ndices sociais e ambientais, o que permite inferir que, no geral, as companhias necessitam implantar um sistema de acompanhamento voltado para a gest?o da sustentabilidade alicer?ada na tr?ade ambiental, social e econ?mico-financeira. Os achados da pesquisam apontam, ainda, que a Companhia Docas do Par? possui a gest?o mais sustent?vel, apresentando boa coloca??o para as tr?s vertentes de sustentabilidade. Em seguida, tem-se a Companhia Docas do Cear?, que obteve um ?timo desempenho ambiental, ocupando a primeira posi??o para esse aspecto no per?odo analisado. Por outro lado, a Companhia Docas do Rio Grande do Norte ocupou a ?ltima posi??o no ranking final influenciada pelos fracos desempenhos nas gest?es social e econ?mico-financeira. / Social and environmental issues have driven modern society to seek a new management model in which companies look for strategies that join aspects related to Managerial Sustaintability. The Law 13303/16 makes practices of corporate sustainability and Corporate Social Responsibility mandatory by Brazilian state-owned companies, including Brazilian Public Ports. The present research aims to evaluate the business performance of Brazilian Docks Companies in relation to the aspects that permeate the area of business sustainability. We selected performance indicators that allow us to evaluate the performance of the Brazilian Docks Companies in relation to these aspects, to which weightings were assigned by the managers of the Companies investigated, in order to add less subjectivity in the data analysis. The results suggest that companies with better economic and financial indicators do not necessarily have the best social and environmental indexes, which makes it possible to infer that, in general, companies need to implement a monitoring system focused on sustainability management based on the environmental, social and financial triad. The findings also point out that Para Dock Company has the most sustainable management, presenting a good placement for the three sustainability strands. Next, we have Ceara Dock Company, which have obtained a good environmental performance, occupying the first position for this aspect in the analyzed period. On the other hand, Rio Grande do Norte Dock Company has occupied the last position in the final ranking influenced by the poor performance in social and financial management.