Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-07-04T15:00:56Z No. of bitstreams: 1 JisleneTrindadeMedeiros_DISSERT.pdf: 1038203 bytes, checksum: 05572eddaeca26de6c070ab2f41399b2 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-07-14T14:57:18Z (GMT) No. of bitstreams: 1 JisleneTrindadeMedeiros_DISSERT.pdf: 1038203 bytes, checksum: 05572eddaeca26de6c070ab2f41399b2 (MD5) / Made available in DSpace on 2017-07-14T14:57:18Z (GMT). No. of bitstreams: 1 JisleneTrindadeMedeiros_DISSERT.pdf: 1038203 bytes, checksum: 05572eddaeca26de6c070ab2f41399b2 (MD5) Previous issue date: 2017-04-17 / Este estudo teve como objetivo identificar se as empresas brasileiras listadas na BM&FBovespa, no per?odo de 2010 a 2015, que atingiram as metas de resultados estabelecidas nas previs?es dos analistas financeiros gerenciaram seus resultados por meio de atividades reais e/ou atrav?s de accruals discricion?rios. Para tanto, foram estimados os n?veis de gerenciamento de resultados atrav?s de decis?es operacionais e de accruals discricion?rios; enquanto que a surpresa na previs?o dos analistas foi identificada pelo erro de previs?o. Buscando atingir o objetivo desta pesquisa, foi utilizado o m?todo de m?nimos quadrados ordin?rios (MQO) com dummies para o ano e setor. Os resultados mostraram, primeiramente, que mais de 50% das empresas listadas na BM&FBovespa, no per?odo de 2010 a 2015, de forma geral, adotaram pr?ticas de gerenciamento de resultados por meio de atividade reais para aumentar o resultado cont?bil do per?odo corrente. No tocante ao gerenciamento de resultados atrav?s dos accruals discricion?rios, os resultados apontaram que os gestores possuem incentivos para gerenciar seus resultados para atingir o lucro previsto pelos analistas financeiros. No que se refere ? utiliza??o das estrat?gias de gerenciamento de resultados, para evitar divulgar surpresa nos lucros em rela??o a previs?o dos lucros dos analistas financeiros, os resultados apontaram um relacionamento negativo entre os accruals discricion?rios e o erro de previs?o, sugerindo que quanto maior o n?vel dos accruals das empresas da amostra, menor ? o erro da previs?o, ou seja, que possivelmente os gestores gerenciam os resultados por escolhas cont?beis de modo oportunista, com a finalidade de alcan?ar a previs?o dos lucros dos analistas. Entretanto, o mesmo n?o se observou em rela??o ao gerenciamento de resultados por meio de atividades reais. Assim, n?o foram encontrados ind?cios de que os gestores adotam, conjuntamente, o gerenciamento de resultados por meio das atividades reais e atrav?s de accruals discricion?rios, para atingir as metas de lucros previstas pelos analistas. / This study aimed to identify whether Brazilian companies listed on the BM&FBovespa in the period from 2010 to 2015 that achieved the results targets established in the financial analysts? forecasts managed their results through real activities and/or discretionary accruals. For that, the levels of results management were estimated through discretionary operational and accrual decisions; While the surprise in the analysts? prediction was identified by the forecast error. In order to reach the objective of this research, we used the ordinary least squares (OLS) method with dummies for the year and sector. The results showed, first of all, that more than 50% of the companies listed on the BM&FBovespa, from 2010 to 2015, generally adopted practices of results management through real activity to increase the accounting result of the current period. Regarding the management of results through discretionary accruals, the results pointed out that managers have incentives to manage their results to achieve the profit predicted by financial analysts. With regard to the use of results management strategies, in order to avoid surprising profits in relation to the prediction of financial analysts? profits, the results pointed to a negative relationship between discretionary accruals and forecast error, suggesting that the greater the Level of the accruals of the sample companies, the smaller the error of the forecast, that is, that the managers possibly manage the results by accounting choices opportunistically, in order to reach the forecast of the profits of the analysts. However, the same has not been observed in relation to the management of results through real activities. Thus, no evidence has been found that managers jointly manage results management through real activities an

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-04-03T23:58:55Z No. of bitstreams: 2 Juliana_Cristina_Milan.pdf: 2666498 bytes, checksum: 489e19e6f6b77014d08dd347bc4e4aa2 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-04-03T23:58:55Z (GMT). No. of bitstreams: 2 Juliana_Cristina_Milan.pdf: 2666498 bytes, checksum: 489e19e6f6b77014d08dd347bc4e4aa2 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2014-08-29 / Corporate fraud and other harmful practices might find support in accounting. For managers and preparers of financial statements the presence of rules that allow discretion in the choice of practices for recognition and measurement could encourage opportunistic behavior. Opportunistic behavior occurs when someone deliberately departs from the faithful representation of the economic event to benefit himself or others, generating a biased information. The subjects are influenced in their choice by a number of reasons, which may be internal or external nature. The external reasons are derived from capital markets, regulation, contracts, among others, while the internal are connected to the emotions, psychological profile, etc. The objective of this research was to determine whether opportunistic behavior in accounting choices is influenced by emotions and the personality trait of machiavellianism. A questionnaire was developed and 505 valid responses from students in their final year undergraduate and postgraduate were collected. With regard to the data processing, univariate and bivariate descriptive analysis of the variables, factor analysis for the development of the constructs of emotions and machiavellianism, and finally, multinomial logistic regression were performed to study the relationship between accounting choices and the demographic profile the constructs of emotions and machiavellianism. For the emotions, it was observed that while the negative promotes, the positive inhibit opportunistic behavior on accounting choices. About machiavellianism, the results indicate that amorality promotes and the desire to control inhibits opportunistic behavior on accounting choices. Based on the research findings we can infer that internal motivation should be observed, to the extent that positive emotions if promoted by market regulators and academia, and negative, if avoided, may contribute to inhibit corporate fraud. / Fraudes corporativas e outras pr??ticas lesivas podem encontrar suporte na contabilidade. Para gestores e preparadores das demonstra????es financeiras a presen??a de normas que permitem a discricionariedade na escolha de pr??ticas de reconhecimento e mensura????o pode favorecer o comportamento oportunista. Considera-se comportamento oportunista aquele que deliberadamente distancia da representa????o fidedigna do evento econ??mico para benef??cio pr??prio ou de terceiros, gerando uma informa????o com vi??s. Os sujeitos s??o influenciados no momento da escolha por uma s??rie de motiva????es, as quais podem ser de cunho interno ou externo. As de cunho externo s??o provenientes do mercado de capitais, da regula????o, de contratos, entre outros, enquanto as de cunho interno s??o ligadas ??s emo????es, perfil psicol??gico, etc. O objetivo desta pesquisa foi verificar se o comportamento oportunista nas escolhas cont??beis ?? influenciado pelas emo????es e pelo tra??o de personalidade do maquiavelismo. Para a operacionaliza????o de tal pesquisa foi desenvolvido um question??rio e coletadas 505 respostas v??lidas de alunos do ??ltimo ano de gradua????o e de p??s-gradua????o. No que concerne ao tratamento dos dados, foram realizadas an??lise descritiva univariada e bivariada das vari??veis, an??lise fatorial para o desenvolvimento dos constructos de emo????es e maquiavelismo e, por fim, uma regress??o log??stica multinomial para estudar a rela????o entre as escolhas cont??beis e o perfil dos respondentes, os constructos de emo????es e maquiavelismo. Os resultados obtidos indicaram que emo????es afetam o comportamento oportunista em escolhas cont??beis, sendo que as negativas promovem enquanto as positivas inibem. Sobre o maquiavelismo, os resultados indicam que amoralidade promove e desejo de controle inibe o comportamento oportunista em escolhas cont??beis. Com base nos resultados da pesquisa ?? poss??vel inferir que as motiva????es internas devem ser observadas, na medida em que as emo????es positivas, se promovidas pelos reguladores de mercado e academia, e as negativas se forem evitadas, podem contribuir para inibir fraudes corporativas.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-07-04T22:10:10Z No. of bitstreams: 2 Jos?? Paulo Albanez Ferreira Luscri.pdf: 771478 bytes, checksum: 2dddd2efa1e505f2d6e8d63695764210 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-07-04T22:10:10Z (GMT). No. of bitstreams: 2 Jos?? Paulo Albanez Ferreira Luscri.pdf: 771478 bytes, checksum: 2dddd2efa1e505f2d6e8d63695764210 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-12-14 / The issue of environmental management gains remarkable importance, reaching many segments of industry and commerce. One of the great challenges of Accounting Sciences is to contribute to the reality of new fields of study; Is the case, for example, of the environmental issue. This study aimed to know and analyze the disclosure criteria in accounting statements and explanatory notes from this perspective .With a long tradition of exclusively financial reports, companies have come to realize that in drawing up sustainability reports, they find a way to reflect and internalize the issue, as well as to make their own vision,challenges and economic, social and environmental results public in the field of construction.And how these actions reflect on their results. The procedures used for data collection were documental research and motivated by its accessibility. We analyzed a set of annual financial statements and explanatory notes published in the period between 2011 and 2015. / A quest??o da gest??o ambiental ganha not??vel import??ncia, alcan??ando a muitos segmentos da ind??stria e com??rcio. Um dos grandes desafios das Ci??ncias Cont??beis ?? o de contribuir com a realidade de novos campos de estudo; como ?? o caso, por exemplo, da quest??o ambiental. Este trabalho teve como objetivo conhecer e analisar os crit??rios de divulga????o das informa????es em demonstrativos cont??beis e notas explicativas nesta perspectiva. Com longa tradi????o em relat??rios, exclusivamente, financeiros, as empresas v??m percebendo que, ao elaborar relat??rios de sustentabilidade, encontram um caminho para refletir e internalizar o tema; al??m de tornar p??blicas sua pr??pria vis??o, desafios, resultados econ??micos, sociais e ambientais do ramo da constru????o civil e como estas a????es refletem em seus resultados. Os procedimentos utilizados para coleta de dados foram originados pela pesquisa documental e foram motivados pela sua acessibilidade. Foi analisado um conjunto de demonstra????es cont??beis anuais e notas explicativas publicadas no per??odo entre 2011 e 2015.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-08-16T18:39:07Z No. of bitstreams: 2 Matheus dos Santos Bastos.pdf: 7851303 bytes, checksum: 6ea51565b1939762c7be1b1280b37583 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-08-16T18:39:07Z (GMT). No. of bitstreams: 2 Matheus dos Santos Bastos.pdf: 7851303 bytes, checksum: 6ea51565b1939762c7be1b1280b37583 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-26 / The dynamism and the speed at which companies transform themselves is increasing significantly, interfering in the tools used by managers to take decision. In this sense, the present research has as objective to identify the evidence of adherence of the artifacts of managerial accounting in relation to the stage of the life cycle of a digital company that showed an accelerated growth. The methodology used to obtain the results was the single case study, justified by the high complexity and important contribution to the understanding of the use of artifacts of management accounting in a given stage in the cycle of life. The survey was conducted in a company leader in the segment in which it operates by selling goods over the internet which showed a growth of 911% between 2007 to 2015. The model used for identification of the organizational life cycle was developed by Lester, Parnell and Carreher (2003) and for obtaining data were used documentary analysis, interviews and questionnaires, generating multiple sources of evidence were examined through a descriptive analysis of the data. The results showed that: (a) company studied is in a transition phase between the stage of existence and decline (decline); b) the artifacts of managerial accounting are classified as traditional tests used by the company are Strategic Planning, Budget, and analysis of budget : Profitability by Products and Panels of Indicators (Tableau de Bord). The intersection between the information indicated the use of artifacts that are consistent with those used by other organizations and a stage of life cycle of divergent current in relation to the artifacts of managerial accounting, timely proposals were submitted for the reduction of the gap between these two variables. / O dinamismo e a velocidade com que as empresas se transformam est??o aumentando de forma significativa, interferindo nas ferramentas utilizadas pelos gestores para a tomada de decis??o. Neste sentido, a presente pesquisa possui como objetivo identificar as evid??ncias da ader??ncia dos artefatos da contabilidade gerencial em rela????o ao est??gio do ciclo de vida atual de uma empresa digital que apresentou um crescimento acelerado. A metodologia utilizada para a obten????o dos resultados foi o estudo de caso ??nico, justificado pela alta complexidade, e sua importante contribui????o para a compreens??o da utiliza????o de tais artefatos em determinado est??gio do ciclo de vida de uma firma. A pesquisa foi realizada em uma empresa l??der no segmento em que atua ??? venda de mercadorias pela internet ??? e que apresentou um crescimento de 911% no per??odo de 2007 a 2015. O modelo utilizado para identifica????o do ciclo de vida organizacional foi desenvolvido por Lester, Parnell e Carreher (2003), e para obten????o de dados foram utilizados an??lise documental, entrevistas e question??rios, gerando m??ltiplas fontes de evid??ncias que foram trianguladas por meio de uma an??lise descritiva dos dados. Os resultados apontaram que: a) a empresa estudada se encontra em uma fase de transi????o entre o est??gio de exist??ncia e decl??nio (Decline); b) os artefatos da Contabilidade Gerencial classificados como tradicionais e utilizados pela empresa s??o Planejamento Estrat??gico, Or??amento (Budget), e An??lise de Varia????es Or??ament??rias - Rentabilidade por Produtos e Pain??is de Indicadores (Tableau de Bord). O cruzamento das informa????es indicou a utiliza????o de artefatos coerentes com os empregados por outras organiza????es, e um est??gio de ciclo de vida atual divergente em rela????o aos artefatos de contabilidade gerencial. O trabalho apresenta propostas para a redu????o da lacuna entre essas duas vari??veis. Durante a realiza????o desta pesquisa n??o foram encontrados estudos desta natureza aplicados em empresas atuantes no com??rcio eletr??nico, o que refor??ou a contribui????o do presente trabalho para futuras pesquisas relacionadas ao tema proposto.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-08-17T14:43:53Z No. of bitstreams: 2 Amauri Gon??alves de Oliveira.pdf: 597730 bytes, checksum: 1ae60c4065723a9326b4eef6d4d90c53 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-08-17T14:43:53Z (GMT). No. of bitstreams: 2 Amauri Gon??alves de Oliveira.pdf: 597730 bytes, checksum: 1ae60c4065723a9326b4eef6d4d90c53 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2014-09-23 / In the family business rules and customs are dictated by family members, not being influenced by external agents. To this end, the present study was to analyze the experience lived by the Comptroller in a family business of Mato Grosso State. However, the study sought to know if the controller implemented in a family business of Mato Grosso influences or is influenced. To this was worn a semi-structured interview with the former controller and the Chief Financial Officer in a company that operates in the Brazilian agribusiness and of great importance in Brazil to produce about 6 % of soybean country. The case study was the strategy adopted for the realization of this study in which a content analysis was performed. The main results show that the Comptroller is of great significance for better management, but that the influence exerted by it is limited to aspects of imposing standards and controls, qualify the management process, contribute to the professionalization of management and assist in internationalization, but that has little influence with respect to personal commitment of managing partners, it is noteworthy that this is a single case study. Thus it is understood that the Comptroller both influences as is influenced in the family environment, because the empirical practices exercised by the managers of the studied company. / No neg??cio familiar as regras e costumes s??o ditados pelos membros da fam??lia, sendo pouco influenciadas por agentes externos. Neste intuito, o presente estudo buscou conhecer a experi??ncia vivida pela Controladoria em uma empresa familiar do Estado do Mato Grosso. A pesquisa procurou conhecer se a controladoria implementada em uma empresa familiar de Mato Grosso influencia ou ?? influenciada. Para isto foi usado uma entrevista semiestruturada com o antigo controller e com o Diretor financeiro numa empresa que atua no agroneg??cio brasileiro e de grande relev??ncia no Brasil por produzir cerca de 6% da soja do pa??s. O estudo de caso foi a estrat??gia adotada para a efetiva????o deste estudo em que foi realizada uma an??lise de conte??do. Os principais resultados apontam que a Controladoria tem import??ncia relevante para uma melhor gest??o, mas que a influ??ncia exercida por ela se limita aos aspectos de impor padr??es e controles, qualificar o processo de gest??o, contribuir para a profissionaliza????o da gest??o e auxiliar na internacionaliza????o, mas que exerce pouca influ??ncia com rela????o ao comprometimento pessoal dos s??cios gestores. Assim entende-se que a Controladoria tanto exerce influ??ncia como ?? influenciada no ambiente familiar, devido as pr??ticas emp??ricas que s??o exercidas pelos gestores da empresa estudada.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-09-20T12:15:55Z No. of bitstreams: 2 Isis de Oliveira Domingues.pdf: 1638983 bytes, checksum: 0df0ba91fb833bf8a1587120c313917e (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-09-20T12:15:55Z (GMT). No. of bitstreams: 2 Isis de Oliveira Domingues.pdf: 1638983 bytes, checksum: 0df0ba91fb833bf8a1587120c313917e (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-07-05 / The changes undergone in the international scenery between the XX and XXI centuries brought challenges to the business environment, turning continuous improvement in risk management tools into a necessity. To adapt, organizations began to implement changes in its administrative and operational structures and, hence, improved their internal control systems. This study aims to identify and analyze the internal control and risk management practices implemented on the Brazilian commercial aviation companies. The commercial aviation industry, in addition to working with small operating margins, deal directly with lives of passengers and their own employees every day, which requires an alignment of internal control practices and risk management within the company culture. It is an empirical research, qualitative and descriptive, supported by bibliographic and documentary research. To achieve that goal interviews have been conducted with managers and representatives of the accounting / financial areas as well as areas involved in operation and maintenance. The results show there is a big diversity between the internal control and risk management procedures when you compare administrative and operating areas, but also between companies. It has been noted that the internal control settings usually used are related with the duties the airline companies have with national and international institutions. / As mudan??as sofridas no cen??rio internacional entre os s??culos XX e XXI trouxeram desafios ao ambiente de neg??cios, tornando necess??rio um aprimoramento cont??nuo das chamadas ferramentas de gest??o de riscos. Para se adaptarem, as organiza????es come??aram a implantar mudan??as em suas estruturas administrativas e operacionais e, consequentemente, adequaram seus sistemas de controles internos. Este trabalho objetiva identificar e analisar as pr??ticas de controle interno e gest??o de riscos implementadas nas empresas de avia????o civil brasileiras. O setor de avi??o civil, al??m de trabalhar com margens operacionais pequenas, lida diretamente com a vida de passageiros e de seus pr??prios colaborados todos os dias, ou seja, sua pr??pria natureza exige um alinhamento de pr??ticas de controle interno e gest??o de riscos dentro da cultura da empresa. Trata-se de uma investiga????o de car??ter emp??rico, qualitativo e descritivo, apoiada por pesquisa bibliogr??fica e documental. Para tanto foram realizadas entrevistas com gestores e representantes das ??reas cont??bil/financeira e tamb??m de ??reas inerentes ?? opera????o e manuten????o. Os resultados apontam que h?? uma grande diversidade entre os processos de controle interno e gest??o de riscos adotados, ao comparar ??reas administrativas e operacionais, e tamb??m de empresa para empresa. Notou-se que os controles internos utilizados est??o ligados ??s regulamenta????es e obrigatoriedades por parte de ??rg??os nacionais e internacionais de avia????o civil.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-11-18T16:08:32Z No. of bitstreams: 2 Marcio Roberto de Souza.pdf: 3290425 bytes, checksum: beebb33e7919dbb799efa3b2b936dfb3 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-11-18T16:08:32Z (GMT). No. of bitstreams: 2 Marcio Roberto de Souza.pdf: 3290425 bytes, checksum: beebb33e7919dbb799efa3b2b936dfb3 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-08-28 / Understanding and practicing Supply Chain Management ??? SCM - with excellence has become a prerequisite for the continuity of the organizations in the era of network competition. However, even after some decades of evolution under the aegis of the systemic approach, the methodology still needs to provide instruments capable of measuring the economic results of this broader system, since the existing models in the area - SCOR and GSCF - do not fulfill this function in its completeness and, therefore, does not allow to check if the supply chain is effective. The probable solution of the problem passes through the use of innovations developed in the scope of Managerial Accounting such as the Model of Economic Management in the SCM. To the accounting-management artifact is attributed the concepts of economic events and economic profit - the best indicator of effectiveness of the "enterprise system" and, it is believed, the "supply chain system" - whose application in the context of the supply chain depends on the ability of managers from companies with greater bargaining power to perceive systems, because if they do not see it, they do not understand it or manage it strategically, nor do they know adequate measures for this angle of analysis. This work aimed, therefore, to know the systemic view of the managers of purchases of Brazilian retailers, of the areas of telephony and/or electronics products, on the process of management of the economic events of the upstream supply chain, not properly for that moment to apply a system of measurement of the global economic results of the system, but to investigate if there is fertile field to develop it, because these managers, supported by the company with greater bargaining power in the chain, have in their hands the decision about the economic event "purchase" and can influence the strategic objectives of the chains that their company integrates and the adoption of instruments to manage them. To achieve the proposed goal, the Focus Group technique was used with six retail managers and content analysis to handle the data collected at this stage. Subsequently, their inferences were investigated through questionnaires sent to retail purchasing managers from all over the country. The data of 44 respondents were modeled with logistic regression and it was verified that the congruence of objectives and the creation of knowledge together are the constructs that most influence the systemic vision that the managers have on the process of management of the economic events of the chain of and there is propensity for the development of systems for measuring the overall economic profit of the system. / Compreender e praticar o gerenciamento da cadeia de suprimentos ??? ou SCM, acr??nimo de Supply Chain Management ??? com excel??ncia tornou-se pr??-requisito para a continuidade das organiza????es na era da competi????o em rede. No entanto, mesmo depois de algumas d??cadas de evolu????o sob a ??gide da abordagem sist??mica, ainda falta ?? metodologia prover instrumentos capazes de mensurar os resultados econ??micos desse sistema mais amplo, pois os modelos existentes na ??rea ??? SCOR e GSCF ??? n??o cumprem essa fun????o em sua plenitude e, por isso, alijam a capacidade de conferir se a cadeia de suprimentos ?? eficaz. Conjectura-se que a solu????o do problema passa pelo aproveitamento no SCM de inova????es desenvolvidas no ??mbito da Contabilidade Gerencial como ?? o Modelo de Gest??o Econ??mica. Ao artefato cont??bil-gerencial se atribui os conceitos de eventos econ??micos e lucro econ??mico ??? o melhor indicador de efic??cia do ???sistema empresa??? e, acredita-se, do ???sistema cadeia de suprimentos??? ??? cuja aplica????o no contexto da cadeia de suprimentos depende da habilidade dos gestores das empresas integrantes com maior poder de barganha em perceber sistemas, pois se n??o o enxergam, n??o o compreendem nem o gerenciam de modo estrat??gico, nem tampouco conhecem medidas adequadas para esse ??ngulo de an??lise. Este trabalho buscou, portanto, conhecer a vis??o sist??mica dos gestores de compras de varejistas brasileiros, das ??reas de telefonia e/ou eletr??nicos, sobre o processo de gest??o dos eventos econ??micos da rede ?? montante, n??o propriamente para j?? nesse momento aplicar um sistema de mensura????o dos resultados econ??micos globais do sistema, mas sim para investigar se h?? campo f??rtil para desenvolv??-lo, pois esses gestores, suportados pela companhia com maior poder de barganha da rede, t??m em suas m??os a decis??o sobre o evento econ??mico ???compra??? e podem influenciar os objetivos estrat??gicos das cadeias que sua empresa integra e a ado????o de instrumentos para gerenci??-las. Para atingir o objetivo proposto, utilizou-se a t??cnica de Focus Group com seis gestores do varejo e an??lise de conte??do para tratar os dados levantados nessa etapa. Posteriormente, se investigou suas infer??ncias por meio de question??rios enviados a gestores de compras do varejo de todo o pa??s. Os dados de 44 respondentes foram modelados com regress??o log??stica e constatou-se que a congru??ncia de objetivos e a cria????o de conhecimento em conjunto s??o os constructos que mais influenciam a vis??o sist??mica que os gestores t??m sobre o processo de gest??o dos eventos econ??micos da cadeia de suprimentos e que h?? espa??o para o desenvolvimento de sistemas de mensura????o do lucro econ??mico global do sistema.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-12-19T21:54:33Z No. of bitstreams: 2 Aurelino Vargas da Silveira.pdf: 2622111 bytes, checksum: 16409aec71e1c595d1e49cbfc7558182 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-12-19T21:54:33Z (GMT). No. of bitstreams: 2 Aurelino Vargas da Silveira.pdf: 2622111 bytes, checksum: 16409aec71e1c595d1e49cbfc7558182 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-08-31 / The studied company has been Brazil for 60 years, and 126 worldwide. It uses the centralized control, and the transference price of trucks, bus and engines is accomplished with the delivery value, base costs, factory price and final price of business units. The search for continuous development creates an environment to defy costs and prices with the internal transference price locally. In this context, the aim of this research was to evaluate the institutionalization of the transference price of the company. For this we used the single case study methodology. The model was based in the New Institucional Sociology ??? NIS, in the concepts of the institutionalization stages, in Tolbert and Zucker??s dimensions, in Seo and Creed ??s institutional contradictions (inefficience, unadaptable, incompatibility and interests mismatch), as well as in Guapo??s study (principles, business units and practices). The analyzes showed the transfer price system used in a single case study in a relevant and global organization that was developed in a normative way and presented very specific specificities. In addition, the low autonomy of the business units and the centralization of decisions regarding the artefact in the organization supported the cost system and the price system used for the decision and formation of the sales price in the organization. It can be concluded that the transference price is used in a integrated way, and according to the head office rules, in spite of the local adaptation with the annual meetings. The results show that it can be found in the objetification process, with the tendency of the semi-institutional stage to the total institutionalization one. Besides that, the medium institutional contradiction, and the theorization and low dissemination activities have kept the legitimacy and the maintenance of the artefact structure in the company. In this way, the activity of theorization and the institutional contradictions can contribute with the risk of the artefact not being able to sediment. / A organiza????o em estudo est?? h?? 60 anos no Brasil e 126 no mundo. Utiliza o controle centralizado, e o pre??o de transfer??ncia de caminh??es, ??nibus e motores ?? realizado com o delivery value, base costs, factory price e pre??o final nas unidades de neg??cios. A busca por melhoria cont??nua cria um ambiente para desafiar custos e pre??os com o pre??o de transfer??ncia interno localmente. Nesse contexto, o objetivo geral desta pesquisa foi avaliar a institucionaliza????o do pre??o de transfer??ncia na organiza????o. Utilizou-se a metodologia do estudo de caso ??nico. O modelo se baseou na Nova sociologia Institucional (New Institucional Sociology - NIS), nos conceitos de est??gios de institucionaliza????o e dimens??es de Tolbert e Zucker, nas contradi????es institucionais de Seo e Creed (inefici??ncia, inadaptabilidade, incompatibilidade e desalinhamento de interesses) e no estudo de Guapo (princ??pios, unidades de neg??cios e pr??ticas). As an??lises evidenciaram o sistema de pre??o de transfer??ncia utilizado em um estudo de caso ??nico em uma organiza????o relevante e de atua????o global, que foi desenvolvido de forma normativa e apresentou especifidades bem particulares. Ademais, a baixa autonomia das unidades de neg??cios e a centraliza????o das decis??es quanto ao artefato na organiza????o suportaram o sistema de custos e o sistema de pre??os, utilizado para a decis??o e forma????o do pre??o de vendas na organiza????o. Pode-se concluir que ele ?? utilizado de forma integrada e de acordo com as normas da matriz, apesar da adapta????o local com as reuni??es anuais. Os resultados apontam que eles e encontra no processo de objetifica????o, com tend??ncia da fase de semi-institucionaliza????o para a de total institucionaliza????o. Al??m disso, a contradi????o institucional m??dia e atividade de teoriza????o e difus??o baixas, localmente, mantiveram a legitimidade e manuten????o da estrutura do pre??o de transfer??ncia na organiza????o. Desta forma, a atividade de teoriza????o e as contradi????es institucionais podem contribuir com o risco do artefato n??o conseguir se sedimentar.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2018-01-23T20:12:41Z No. of bitstreams: 2 Adriana_Caetano.pdf: 1859971 bytes, checksum: 798ec0440f1a81854733046a5f60138b (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-01-23T20:12:41Z (GMT). No. of bitstreams: 2 Adriana_Caetano.pdf: 1859971 bytes, checksum: 798ec0440f1a81854733046a5f60138b (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2015-08-19 / The objective of this study was to develop a performance analysis structure of the Brazilian companies, based on the literature, corroborated by the information disclosed in their financial statements in order to support the private equity investors estimate the value of an entity. To meet the proposed goal it was made a bibliographic research, aiming to identify the relevant elements to valuate a company concerning accounting and financial information. In this sense, it was developed the referred structure. It was conducted a research based on the document analysis technique, attempting to identify in the content of the financial statements of the selected companies the terms presented in the developed performance analysis structure. The research was descriptive and it was applied the qualitative and quantitative approach, to analyze the content of the four companies registered in the BOVESPA MAIS, part of the Clean Energy and Information Technology segments. The proposed goal of this study was reached, as the performance analysis structure was developed based on the literature and, the items of the strucuture had a high level index of presence in the financial statements of the companies analyzed, indicating that is possible to apply such structure in the process of estimating the value of a company. / O objetivo deste estudo foi desenvolver uma estrutura de avalia????o de desempenho de companhias brasileiras, a partir da bibliografia, corroborada com as informa????es divulgadas em suas demonstra????es financeiras, a fim de auxiliar os investidores de private equity em estimar o valor de uma entidade. Para se atingir o objetivo proposto, realizou-se uma pesquisa bibliogr??fica, com a finalidade de identificar os elementos relevantes na avalia????o de uma empresa no que se refere ??s informa????es cont??beis e financeiras e, a partir da??, desenvolveu-se a referida estrutura. Efetuou-se uma pesquisa baseada na t??cnica de an??lise documental, que buscou identificar no conte??do apresentado nas demonstra????es cont??beis das empresas selecionadas os elementos contemplados na estrutura de avalia????o de desempenho desenvolvida. A pesquisa tem car??ter descritivo e usou abordagem quantitativa e qualitativa, para avaliar o conte??do das demonstra????es financeiras das quatro empresas registradas no BOVESPA MAIS, dos segmentos de Energia Renov??vel e Tecnologia da Informa????o. O objetivo proposto neste estudo foi alcan??ado, visto que se desenvolveu uma estrutura de avalia????o de desempenho a partir da bibliografia e os itens contemplados nessa estrutura apresentaram um alto ??ndice de presen??a nas demonstra????es financeiras das empresas analisadas, corroborando a possibilidade da utiliza????o de tal estrutura no processo de estima????o do valor de uma empresa.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2018-03-26T16:30:03Z No. of bitstreams: 2 Marta de Lourdes Ferreira.pdf: 815747 bytes, checksum: 5a3ca6df9a2d575450bc76d1bec0c528 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-03-26T16:30:03Z (GMT). No. of bitstreams: 2 Marta de Lourdes Ferreira.pdf: 815747 bytes, checksum: 5a3ca6df9a2d575450bc76d1bec0c528 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-06 / The main objective of this research was to raise and present isomorphism???s evidences in Operational Risk Management (ORM) of Financial Institutions (FIs) operating in Brazil. As specific objectives, to identify convergences and evaluate why they occur. It was made a qualitative and descriptive study of the historical development of ORM in FIs, regulations and similar works. It was carried out content analysis of "Pillar 3" Reports from ten IFs (75% of total assets) that acted in Brazil between 2013 and 2015. It was used descriptive categorizations of situations/events based on the theoretical framework, classified as performance evidence. It was found the presence of 100% of categories from coercive mechanism, 78% from the normative and 70% from the mimetic, proving the simultaneous performance of the mechanisms. The main categories for mechanism and disclosure index were: a) Coercive: related to legal compliance (100%); other risk management beyond the mandatory (89%); Business Continuity Plan (78%), a model of the three defense lines (56%), and prioritization of risks (56%). b) normative: committee responsibilities, executive officers and alike (100%); training in operational risk (78%), and dissemination of the risk culture (67%). c) mimetic: the use of technology in ORM (100%) and in loss databases (78%); the standardization of procedures between headquarters and branches (78%), as well as the use of indicators (78%). As a convergence point, there is a search for improvement of the ORM, and the compliance with requested criteria for approval of internal models to calculate capital requirements. The homogenization of the ORM was due to the legal demands, and its beneficial effects positively change the environment. The public disclosure of principles, the best practices and "Pillar 3" Reports allow other companies to use the main information and implement their own ORM structures. As future researches, we suggest the evolution of operational losses and evidence of the ORM performance; the current development stage of internal models; the profile analysis of people hired in the area, from the perspective of normative isomorphism; the technologies used in the ORM to identify mimetic isomorphism; the categories update of each mechanism, including technology area characteristics and human resources; as well as the research replication for companies subject to specific regulations, such as SOX and capital markets. / O objetivo principal da pesquisa ?? levantar e apresentar evid??ncias do isomorfismo na Gest??o de Riscos Operacionais (GRO) de Institui????es Financeiras (IFs) que operam no Brasil. O objetivo espec??fico ?? identificar pontos de converg??ncia e avaliar porque ocorrem. Realizada pesquisa qualitativa e descritiva da evolu????o hist??rica da GRO em IFs, regulamenta????es e trabalhos semelhantes. Efetuada an??lise de conte??do do Relat??rio ???Pilar 3??? de dez IFs (75% do total de ativos) que atuaram no Brasil entre 2013 e 2015. Utilizadas categoriza????es descritivas de situa????es/eventos conforme referencial te??rico, classific??veis como evid??ncias de atua????o. Constatou-se a presen??a de 100% das categorias do mecanismo coercitivo, 78% do normativo e 70% do mim??tico, comprovando a atua????o simult??nea dos mecanismos. Principais categorias por mecanismo e ??ndices de evidencia????o: a) coercitivo: relacionadas ao atendimento legal (100%); gest??o de outros riscos al??m dos obrigat??rios (89%); Plano de Continuidade de Neg??cios (78%), Modelo das Tr??s Linhas de Defesa (56%) e prioriza????o de riscos (56%). b) normativo: responsabilidades de comit??s, diretores e assemelhados (100%); treinamento em risco operacional (78%) e dissemina????o da cultura de risco (67%). c) mim??tico: uso de tecnologias na GRO (100%) e em bancos de dados de perdas (78%); padroniza????o de procedimentos entre matriz e filiais (78%) e o uso de indicadores (78%). Como ponto de converg??ncia, v??-se a busca pelo aperfei??oamento da GRO e o atendimento aos requisitos necess??rios para aprova????o de modelos internos para c??lculo de requerimentos de capital. A homogeneiza????o da GRO ocorreu em fun????o das demandas legais e seus efeitos ben??ficos alteram positivamente o ambiente. A divulga????o p??blica de princ??pios, melhores pr??ticas e relat??rios ???Pilar 3??? permite que outras organiza????es usem as informa????es como base e implantem suas pr??prias estruturas de GRO. Sugest??es de pesquisa: evolu????o de perdas operacionais e com evid??ncias de atua????o da GRO; est??gio atual de desenvolvimento dos modelos internos; an??lise do perfil dos profissionais contratados na ??rea, sob a ??tica do isomorfismo normativo; tecnologias usadas na GRO buscando evid??ncias do isomorfismo mim??tico; e replica????o da pesquisa para organiza????es sujeitas a regulamenta????es espec??ficas como SOX e mercado de capitais.