Submitted by Elba Lopes (elba.lopes@fecap.br) on 2015-12-21T17:09:17Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Alex_Borges.pdf: 1243508 bytes, checksum: 299a264a9b99bbe6fe8969297230ab8a (MD5) / Made available in DSpace on 2015-12-21T17:09:17Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Alex_Borges.pdf: 1243508 bytes, checksum: 299a264a9b99bbe6fe8969297230ab8a (MD5) Previous issue date: 2015-10-26 / Accounting applied to the public sector in Brazil is being elevated to a new level, through convergence to international standards. This convergence process in the public sector has as objective the adoption of IPSAS (International Public Sector Accounting). From this process was rescued in the Brazilian public sector the focus on patrimony, which made possible the introduction of new accounting procedures of the asset, such as revaluation decrease in recoverable value (impairment) and depreciation. Therefore, the present research aimed to analyze the impact on fixed assets of the city of Santa B??rbara D'oeste, due to the adoption of international standards. The methodology used was the action research, where we sought to perform procedures for the initial evaluation of the fixed assets of the city, due to the adoption of new accounting standards. The data was collected from the asset management system. To start the analysis of the fixed assets, there was the need of some items that did not meet the criteria for assets. Giving progress in the analysis were defined the life and the residual value of each of the fixed assets account group. Passing finally for the initial assessment process of fixed assets through market research, were later identified the existence of goods with nominal values very underestimated. As a result, one can consider that the situation problem and the overall objective of this work has been achieved, since through the involvement of the researcher and the commission of public employees in this research were demonstrated the impact on fixed assets of the city due to the convergence to international standards. In general it was found that the Liquid Asset was reduced and the Fixed Assets increased. In addition, could be identified several particularities involving the permanent assets of the public sector, due to the budget focus, such as the lack of registration of assets, assets that should not be registered and assets under or overvalued. / A Contabilidade Aplicada ao Setor P??blico no Brasil est?? sendo elevada a um novo n??vel por meio da converg??ncia aos padr??es internacionais. Este processo de converg??ncia tem como objetivo a ado????o das IPSAS (International Public Sector Accounting). A partir desse processo foi resgatado no setor p??blico brasileiro o foco patrimonial que possibilitou a introdu????o de novos procedimentos de contabiliza????o do ativo, tais como reavalia????o, redu????o ao valor recuper??vel (impairment) e deprecia????o. Sendo assim, a presente pesquisa tem por objetivo analisar o impacto no ativo imobilizado da C??mara Municipal de Santa B??rbara D???Oeste, em raz??o da ado????o das normas internacionais. A metodologia utilizada foi a pesquisa-a????o, onde buscou-se realizar os procedimentos para a avalia????o inicial do ativo imobilizado da C??mara Municipal, em virtude da ado????o das novas normas cont??beis. Os dados foram coletados a partir do sistema de patrim??nio. Ao iniciar a an??lise do ativo imobilizado, verificou-se a necessidade da baixa de alguns itens que n??o atendiam ao crit??rio de ativo. Durante o progresso da an??lise foram definidas a vida ??til e o valor residual de cada grupo de conta do ativo imobilizado. Posteriormente foi identificada a exist??ncia de bens com valores irris??rios, passando finalmente para o processo de avali????o inicial do ativo imobilizado, atrav??s da pesquisa de mercado. Como resultado, pode-se considerar que a situa????o problema e o objetivo geral deste trabalho foram alcan??ados uma vez que, atrav??s do envolvimento do pesquisador e da comiss??o de servidores nessa pesquisa, foram demonstrados os impactos no ativo imobilizado da C??mara Municipal em consequ??ncia da converg??ncia aos padr??es internacionais. Verificou-se que os bens m??veis sofreram uma redu????o e o bem im??vel um aumento. Al??m disso, foram identificadas v??rias particularidades que envolvem o ativo imobilizado do setor p??blico, em virtude do foco or??ament??rio, como por exemplo a falta de registro de bens que n??o deviam mais estar registrados e bens sub ou superavaliados.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-01-27T12:34:30Z No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Pedro_de_Oliveira.pdf: 637237 bytes, checksum: efde0586a138b0db8f9ce76edafba44e (MD5) / Made available in DSpace on 2016-01-27T12:34:30Z (GMT). No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Pedro_de_Oliveira.pdf: 637237 bytes, checksum: efde0586a138b0db8f9ce76edafba44e (MD5) Previous issue date: 2006-08-31 / The intellectual capital is characterized as an intangible asset, which has been considered as the most important factor on the results of the organizations. In that sense, this study analyzes the relation between the intellectual capital and the performance of a Brazilian public organization. This is an exploratory research which was carried out on the Instituto Nacional da Seguridade Social - INSS, a public organization responsible for the management of financial resources which represents about 8% of the GNP. In order to achieve the proposal objectives, first some intellectual capital indicators were select from the model named Skandia developed by Edvinsson and Malone (1998) and some variables related to the activities performed by the unit studied. Later, it was collected data from INSS, regarding to the Benefits Department. After the data collection and the statistical treatment, it was possible to establish relations between the intellectual capital indicators and some performance variables of this organization. The reached results show that the indicators related to the experience of the civil servants, the aging of the systems, and the services available in the web, have contributed to the better results, which can be explained by the accuracy and the reduction in the time of analysis process. However, the indicators related to training and education didn't show a significant relation to the chosen variables, which suggests that external factors should be considered in a future research. / O capital intelectual caracteriza-se como um ativo intang??vel, que vem sendo considerado como o fator diferencial nos resultados das organiza????es privadas. Nesse sentido, este estudo analisa a rela????o entre o capital intelectual de uma organiza????o p??blica brasileira e seu desempenho. Trata-se de uma pesquisa explorat??ria, realizada em uma unidade do Instituto Nacional da Seguridade Social - INSS, ??rg??o respons??vel pela gest??o de recursos financeiros que representam cerca de 8% do PIB do pa??s. Para consecu????o do objetivo proposto, foram inicialmente selecionados indicadores de capital intelectual do modelo Skandia, desenvolvido por Edvinsson e Malone (1998), e indicadores de desempenho pertinentes ??s atividades da unidade objeto de estudo. Posteriormente, foram coletados dados junto ao INSS, referentes ?? divis??o de benef??cios concedidos aos segurados. Ap??s a coleta e tratamento estat??stico dos dados foi poss??vel estabelecer rela????es entre os referidos indicadores de capital intelectual e algumas vari??veis que mostram o desempenho da institui????o. Os resultados obtidos mostram que os indicadores "experi??ncia do servidor p??blico", "maturidade dos sistemas" e "utiliza????o dos servi??os dispon??veis na internet" contribu??ram para um melhor desempenho, representado por uma melhor qualidade e menor tempo de an??lise para a concess??o dos benef??cios. J?? os indicadores referentes a treinamento e grau de escolaridade de pessoal n??o apresentaram uma rela????o direta com as vari??veis de desempenho selecionadas, o que sugere que outros fatores externos devam ser considerados em pesquisas futuras.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-01-27T17:03:34Z No. of bitstreams: 2 Renato_Ros.pdf: 443506 bytes, checksum: 7e56f02b1178c2be1cc1a5b8fbe2b165 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-01-27T17:03:34Z (GMT). No. of bitstreams: 2 Renato_Ros.pdf: 443506 bytes, checksum: 7e56f02b1178c2be1cc1a5b8fbe2b165 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2011-11-08 / Scientific work using accounting statistical tools with indicative accounting variables were used to study corporate frauds abroad in early nineties. However, studies using with this approach are practically non-existent in Brazil. The purpose of this research was to analyze whether accounting variables used as fraud indicators in foreign studies could be applied to non-financial listed companies in Brazil. For this purpose, based on 220 sentenced lawsuits (Common and Summary Proceedings) containing corporate fraud indications with decisions disclosed by the Brazilian Securities and Exchange Commission (CVM) from 2000 to 2010, an 'analyzed group' was formed with 26 companies with fraud indications available in Econom??tica?? software and a 'control group' with 52 companies without fraud indications. It was extracted 13 fraud-indicating accounting variables most used in foreign researches during the last 10 years. To analyze results, it was applied the descriptive analysis and the logistic regression. From the main results, it can be said that the indicative accounting variables "gross profit/ total asset and "operating gross revenue/ total asset" could be considered relevant fraud predictors in non-financial listed companies in Brazil. This work has the intention to contribute as a helping tool for companies' transparency, ethics and responsibility, as well as to assess capital markets and involved agents, as regulation organs, auditors and corporations as a whole. At the end of this work, it is suggested future scientific works. / Trabalhos cient??ficos com ferramental estat??stico em contabilidade, utilizando vari??veis cont??beis indicativas, deram seus primeiros passos no estudo das fraudes corporativas no exterior no in??cio da d??cada de 90, e com esse enfoque, praticamente inexistem no Brasil. O objetivo desta pesquisa foi analisar se as vari??veis cont??beis utilizadas como indicativas de fraudes em estudos no exterior podem ser aplicadas em empresas n??o financeiras de capital aberto no Brasil. Para isto, baseado nos 220 processos julgados (Ritos Ordin??rios e Sum??rios) com ind??cio de fraude corporativa com julgamentos divulgados pela Comiss??o de Valores Mobili??rios - CVM entre 2000 e 2010, formou-se um 'grupo analisado' com 26 empresas com ind??cios de fraude que continham dados dispon??veis na Econom??tica?? e um 'grupo de controle' com 52 empresas que n??o apontavam ind??cios de fraude. Extraiu-se as 13 vari??veis cont??beis indicativas de fraudes mais utilizadas em pesquisas no exterior dos ??ltimos 10 anos. Para an??lise dos resultados, utilizou-se an??lise descritiva e regress??o log??stica. Dentre os principais resultados obtidos, destaca-se que as vari??veis cont??beis indicativas 'lucro bruto/ativo total' e 'receita operacional bruta/ativo total' podem ser consideradas importantes previsoras de fraudes em empresas n??o financeiras de capital aberto no Brasil. Esta pesquisa visa a contribuir como ferramenta de aux??lio ?? transpar??ncia, ??tica e responsabilidade das empresas, auxiliando mercado de capitais e agentes envolvidos como ??rg??os reguladores, auditores e corpora????es como um todo. Ao t??rmino desta pesquisa, sugere-se novas pesquisas para futuros trabalhos cient??ficos.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-01-27T19:43:45Z No. of bitstreams: 2 Edilei_Rodrigues_de_Lames.pdf: 983194 bytes, checksum: a3a4909ed07c884e0a84ee7808c854b0 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-01-27T19:43:45Z (GMT). No. of bitstreams: 2 Edilei_Rodrigues_de_Lames.pdf: 983194 bytes, checksum: a3a4909ed07c884e0a84ee7808c854b0 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2011-11-09 / The present work is stimulated by current investigations about university teacher's formation that, besides daily school life studies, constitute a set of topics considered mobilizers of the didactic reflection and superior teaching practice. To know how the teacher has been using the materials and resources and how has been constructing the pedagogical activities, has to do directly with the significance of the teaching function. This research had as an objective delineate the experiential knowledge outline of the professor who teaches the discipline of Cost Management in the Account Science course offered by a Higher Education Institution in the state of Sao Paulo, trying to identify the processes which structure and give meaning to their pedagogics practices in the university context. To this end, there was an exploratory research - qualitative. Data were collected through observation and interviews in order to identify aspects of professional life and the teacher's pedagogic practice, under the form of description and interpretation of their lived experiences, their habitus and their procedural knowledge. It was verified that the construction of the teacher's experiential knowledge happens through the mastery of educational fields such as: a) the way teacher presents the material to learners, b) the planning of education, c) the management of the classroom, d) the management of content. We can notice that the teacher's teaching knowledge is structured from the experiences he lived in the personal, academic, professional and organizational. His way of being and living as a teacher, his professorial habitus tends to set the rules, or ways of acting in pedagogical practice. These rules are present in the teacher's class, whether as a know-how, or as an instrument of expectations and/or standards judging and evaluating of students and their behaviors. It is concluded that the process of building experiential knowledge of the teacher does not occur in emptiness, their professional development and their teaching performances are inserted in a real and specific context, where their practices must be in line and responding. In this sense, this work contribute with data for the creation of proposals of monitoring and promoting to the experiences of teachers so that they can develop their creativity and originality of daily practice and the generation of a reflexive habitus indispensable for the improvement of teacher's knowledge. / O presente trabalho ?? estimulado pelas investiga????es atuais sobre a forma????o de docentes universit??rios que, ao lado de estudos sobre o cotidiano escolar, constituem o conjunto de temas considerados como mobilizadores da reflex??o did??tica e da pr??tica de ensino superior. Saber como o professor vem utilizando seus materiais e recursos e como v??m construindo suas atividades pedag??gicas t??m a ver diretamente com a significa????o da fun????o docente. Essa pesquisa teve como objetivo delinear o perfil do conhecimento experiencial do professor que ministra a disciplina de Gest??o de Custos no curso de Ci??ncias Cont??beis oferecido por uma IES do Estado de S??o Paulo, procurando identificar os processos que estruturam e d??o sentido ??s suas pr??ticas pedag??gicas no contexto universit??rio. Para tanto, realizou-se uma pesquisa explorat??ria - qualitativa. Os dados foram coletados por meio de observa????o e de entrevista, buscando identificar aspectos da vida profissional e da pr??tica pedag??gica do professor, sob a forma de descri????o e interpreta????o de suas experi??ncias vivenciadas, de seu habitus e de seus saberes procedimentais. Constatou-se que a constru????o do saber experiencial do professor acontece por meio do dom??nio de campos did??ticos tais como: a) o modo como o professor apresenta a mat??ria aos alunos; b) o planejamento de ensino; c) a gest??o da sala de aula; d) a gest??o do conte??do. Pode-se perceber que o saber docente do professor se estrutura a partir das experi??ncias por ele vivenciadas no ??mbito pessoal, acad??mico, profissional e organizacional. Seu modo de ser e de estar na doc??ncia, seu habitus professoral, tende a configurar as disposi????es, ou as maneiras de agir na pr??tica pedag??gica. Estas disposi????es se fazem presentes nas aulas do professor, seja em forma de um saber fazer, seja como instrumento de expectativas e/ou padr??es de julgamento e de avalia????o de alunos e de comportamentos. Conclui-se que o processo de constru????o do saber experiencial do professor n??o ocorre no vazio, seu desenvolvimento profissional e suas atua????es pedag??gicas est??o inseridos em contexto real e espec??fico, com os quais suas pr??ticas devem estar em sintonia e para os quais devem dar respostas. Neste sentido, este trabalho contribui com dados para a cria????o de propostas de acompanhamento e de fomento ??s experi??ncias dos professores para que possam desenvolver a criatividade e a originalidade da pr??tica cotidiana e da gera????o de um habitus reflexivo indispens??vel para o aprimoramento dos saberes docentes.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-02-04T15:30:16Z No. of bitstreams: 2 Luis_Carlos_Costa_Fontes_Junior.pdf: 510399 bytes, checksum: c38bdb63713503d76c9fb875b64dc90b (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-02-04T15:30:16Z (GMT). No. of bitstreams: 2 Luis_Carlos_Costa_Fontes_Junior.pdf: 510399 bytes, checksum: c38bdb63713503d76c9fb875b64dc90b (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2004-07-28 / The process of transforming local financial market into global centers is contributing to the functional convergence among the markets and favoring the establishment of the Basel II. Activities which were firstly related to the offer of services in local basis, are becoming financial services with uniform and homogeneous characteristics, where the service suppliers are universal instituitions. This liberal moviment has resulted in the removal and simplification of policies, when it authorized the banks to act without the regulation limits through acts previously prohibited.The liberalization and flexibilization of these rules have caused great instability in the financial market, because the economic agents have tried more and more profitability rather than great risks. Because of this complexity that the connected financial system worldwide and the magnitude of the capital flow negotiated was tranformed; the financial risks and economic turbulence have risen. The Basel Capital Accord was created by part of Central banks and entity supervisors of G10 members, then, as an attempt to define the objectives and general mechanisms of supervision of national financial systems , with focus on the banking systems. However, it was noticed later that the present accord was not sufficient to prevent crisis, mainly, the banking crisis. Thus, the Basel Commitee representing once again the international banking industry, elaborated a new Basel Accord, yet more demanding (called Basel II), which has the objective of prevention of banking crisis and correcting the distortion of the old accord. This study it had as objective to verify the impacts of this new Agreement in the national banking institutions. In research carried through with Brazilian banks, showed that the credit area, for being one of most important of a bank, will have that to readjust itself quickly. It showed, also, that the small Brazilian financial institutions will suffer to greaters impacts from the Basel II. / O processo de transforma????o de mercados financeiros locais em centros globais est?? contribuindo para a converg??ncia funcional entre mercados. Atividades antes relacionadas com oferta de servi??os em bases locais ganham dimens??o de servi??os financeiros dotados de caracter??sticas uniformes e homog??neas, em que os prestadores de servi??os s??o institui????es universais. Este movimento liberal implicou na retirada e na simplifica????o das normas, ao autorizar os Bancos a agir sem os limites regulamentares por meio de comportamentos anteriormente vedados. A liberaliza????o e a flexibiliza????o desses regulamentos causou grande instabilidade no sistema financeiro, j?? que os agentes econ??micos buscaram, cada vez mais, rentabilidade ?? custa de maiores riscos. Em face dessa complexidade em que se transformaram os sistemas financeiros mundialmente interligados e da magnitude dos fluxos de capitais transacionados, ampliaram-se os riscos financeiros e as turbul??ncias econ??micas. O Acordo da Basil??ia surgiu, ent??o, como uma tentativa por parte dos Bancos Centrais e entidades supervisoras dos pa??ses membros do G-10 de definir objetivos e mecanismos gerais de supervis??o dos sistemas financeiros nacionais, com foco no sistema banc??rio. Entretanto, observou-se com o tempo que o Acordo vigente n??o foi suficiente para prevenir crises, principalmente, as banc??rias. Desse modo, o Comit?? da Basil??ia, representando mais uma vez a ind??stria banc??ria internacional, elaborou um novo Acordo, ainda mais exigente (denominado Basil??ia II), que tem como objetivo a preven????o de crises banc??rias e de corrigir eventuais distor????es do Acordo antigo. Este estudo teve como objetivo verificar os impactos desse novo Acordo nas institui????es banc??rias nacionais. Em pesquisa realizada com Bancos brasileiros, a ??rea de cr??dito, por ser uma das mais importantes, ter?? que se readaptar rapidamente. Mostrou, tamb??m, que as pequenas institui????es financeiras brasileiras sofrer??o os maiores impactos com a implanta????o da Basil??ia II.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-02-04T16:27:41Z No. of bitstreams: 2 Eduardo_Antonio_Stanisci_Pedro.pdf: 480497 bytes, checksum: 4ea5a6b0b6415717ef78f1afe7adc15a (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-02-04T16:27:41Z (GMT). No. of bitstreams: 2 Eduardo_Antonio_Stanisci_Pedro.pdf: 480497 bytes, checksum: 4ea5a6b0b6415717ef78f1afe7adc15a (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2003-06-09 / This research was done in order to help organizations, investors and managers to analyze the main market trends that influence them whenever it's necessary to make certain economic decisions that may cause a significant impact, when it's about such an interesting subject as e-commerce, that each day has been more and more discussed and spread quickly through the world. But, on the other hand, it doesn't have enough parameters that allow establishing rules for its analysis. In order to do a research about virtual commerce against traditional commerce, a powerful tool of management accountancy was used, that is a budgetary planning to improve the management process, covering both planning and results control. To reach this goal, the following things were detailed: merchandise budgetary phases (sale, logistics, purchase), expenses' and investments' budgets that happen between the two types of commerce, since the elaboration and preparation of the budgetary planning. The conceptual and technical differences of the operational and capital budget were explained through this budgetary process. And so the following processes were identified: the convergence and divergence of sales, logistics, expenses, capital investment and strategic planning processes between the traditional and virtual commerce. To obtain the aimed result, the hypothetic-inferential method was used with the formulation of presupposed ideas, which were tested along the research and evaluated through the exploration and examples of certain situations. All this resulted in an investigation capable to discover and analyze the technical and conceptual differences of the company's budget, and also the convergence and divergence existing in the budget's phases between the two types of commerce. The study result was very significant, as it was possible to point the innumerous technical and conceptual differences in the budget elaboration in all phases. It also showed a lot of convergence and divergence along the process that characterize both the traditional and the virtual commerce. As a consequence, the success was reached because the work could express the main relevant points to be considered between the two types of commerce and this way, to improve the company's view of those who are willing to ingress in the virtual world, without forgetting important concepts of the traditional world. / Este estudo explorat??rio visa contribuir com as organiza????es, investidores e gestores no sentido de auxili??-los a avaliar as principais tend??ncias mercadol??gicas que os influenciam, no momento em que seja necess??rio tomar determinadas decis??es econ??micas que possam causar um impacto significativo, quando se tratar de um assunto instigante como ?? o com??rcio eletr??nico, que a cada dia se torna mais discutido e difundido, mas que ainda n??o possui par??metros que permitam o estabelecimento de regras para sua an??lise. Com o prop??sito de pesquisar o com??rcio virtual em face do com??rcio tradicional, foi utilizada esta poderosa ferramenta da contabilidade gerencial, o or??amento empresarial, para tornar eficaz a execu????o do processo de gest??o, compreendendo tanto o planejamento quanto o controle de resultados. Para conseguir este objetivo, foram detalhadas as fases do or??amento de mercadorias (vendas e log??stica), o or??amento de despesas e de investimentos que ocorrem entre os dois tipos de com??rcio, quando da elabora????o e prepara????o do planejamento or??ament??rio. Foi atrav??s da utiliza????o do processo or??ament??rio que foram relatadas as diferen??as t??cnicas e conceituais do or??amento operacional e de capital, como tamb??m foram identificadas as converg??ncias e diverg??ncias dos processos de vendas, log??sticas, despesas, investimentos de capital e do planejamento estrat??gico entre o com??rcio tradicional e o com??rcio virtual. Para obter o resultado desejado utilizou-se o m??todo hipot??tico-dedutivo com a formula????o de pressupostos, que no decorrer da pesquisa, foram testados e avaliados a partir da explora????o e exemplifica????o de determinadas situa????es, que resultaram em uma investiga????o capaz de descobrir e analisar as diferen??as t??cnicas e conceituais do or??amento empresarial, e as converg??ncias e diverg??ncias existentes nas fases do or??amento entre os dois tipos de com??rcio. O resultado da pesquisa foi bastante significativo, pois conseguiu apontar em todas as etapas, in??meras diferen??as t??cnicas e conceituais quando da elabora????o do or??amento e mostrar v??rias converg??ncias e diverg??ncias no decorrer do processo que caracterizam tanto o com??rcio tradicional quanto o com??rcio virtual e por conseq????ncia, o ??xito maior foi alcan??ado, pois o trabalho conseguiu expressar as principais relev??ncias a serem consideradas entre os dois tipos de com??rcio e com isso melhorar a vis??o empresarial daqueles que desejam ingressar no mundo virtual, sem deixar de lado importantes conceitos do mundo tradicional.

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 2016-01-26T21:10:41Z No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Janete_de_Fatima_Mendonca.pdf: 932624 bytes, checksum: 67d14617b1df6f791d62ead903b2f7e6 (MD5) / Made available in DSpace on 2016-01-26T21:10:41Z (GMT). No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Janete_de_Fatima_Mendonca.pdf: 932624 bytes, checksum: 67d14617b1df6f791d62ead903b2f7e6 (MD5) Previous issue date: 2007-08-21 / The Graduating of Accounting professionals in the globalized world brings a discussion concerning the main subjects in the Accounting field, which can be perceived in its perfil profissiogr??fico (PPP- a type of document of the Brazilian high education). The aim of this dissertation was to identify the perception of some Accountig professors regarding the importance of interdiciplinarity for the professionals of this field, as such professors are to contribute for the future of Accounting professionals, who should be able to interact and compete in a dinamic market. Firstly, it was carried an experimental study through documentary and bibliographic research. The results disclosed that the interdisciplinarity is more a conceipt than a real application in the Brazilian Accounting universities. Secondly, it was carried a field research, through an interview with some Accounting professors in the of four universities, all of them located in S??o Paulo city. The results confirm the conclusions of the literature and highlight that there is still a gap between the conceipt of interdisciplinarity and its real application by the interviewed professors, even though they are aware of its importance. / A forma????o de profissionais de Ci??ncias Cont??beis no mundo globalizado traz ?? tona a discuss??o sobre a grade curricular dos cursos dessa ??rea, a respeito da legisla????o que direciona tais curr??culos e da necess??ria rela????o com o mercado de trabalho, traduzida em seu perfil profissiogr??fico. O objetivo desta pesquisa foi identificar a percep????o dos professores de Controladoria do curso de Ci??ncias Cont??beis sobre a import??ncia da Interdisciplinaridade na forma????o do Contador, j?? que cabe a eles contribuir para a forma????o de futuros profissionais, aptos ao mercado de trabalho din??mico e exigente de compet??ncias. Para atingir esse objetivo, utilizou-se, em uma primeira etapa, o estudo explorat??rio por meio de pesquisa documental e bibliogr??fica, resultando dessa ??ltima a constata????o de que o fen??meno da Interdisciplinaridade ?? mais pensado e falado que efetivamente realizado no ensino superior brasileiro de Ci??ncias Cont??beis. A segunda etapa da pesquisa consistiu de pesquisa de campo, por meio de entrevista realizada com professores de Controladoria de quatro IES - Institui????es de Ensino Superior situadas no munic??pio de S??o Paulo. As informa????es obtidas confirmaram as constata????es da revis??o bibliogr??fica e chamaram a aten????o para o fato de que, embora sensibilizados pela import??ncia da Interdisciplinaridade na forma????o dos futuros contadores e, em sua maioria, praticantes intuitivos da Interdisciplinaridade, ainda h?? uma dist??ncia entre o falado e pensado e o efetivamente colocado em pr??tica pelos professores de Controladoria entrevistados.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-01-27T13:10:55Z No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Joao_Cursino_Neto.pdf: 2054291 bytes, checksum: 37acee8ed5ec3de1eaec9790e7b49216 (MD5) / Made available in DSpace on 2016-01-27T13:10:55Z (GMT). No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Joao_Cursino_Neto.pdf: 2054291 bytes, checksum: 37acee8ed5ec3de1eaec9790e7b49216 (MD5) Previous issue date: 2007-09-26 / his study deals with the structure of the electric energy industry in Brazil starting with the privatization process that occurred in the second half of the 90's; it encloses the revision and systematization of the current legislation on the concessions in the sector. By means of bibliographical and documentary research it composes a revision of the Investment Theory and its relation with investment projects in Hydroelectric Energy Generation (HEG); taking into account the new conformation of the investors groups in the energy generation market. Through a quantitative and qualitative character research a case study of a medium sized HEG unit implementation was developed, detailing the phases, from the bidding to the investment consolidation, operational and financial results projections. From the analysis that includes pre-operational and operational phases, the budgetary deviation and its effects are shown according to the macroeconomic context that influence the capital cost (rate of return). As main results, we have observed the critical elements of technical (relevant), environmental and financial order; such results are discussed under the current regulatory conditions as the results of the governmental strategies (privatization of these enterprises) for the sector and, emphasizing the competences required by the investor groups in these enterprises. / Este estudo trata da estrutura da ind??stria de energia el??trica no Brasil a partir do processo de privatiza????o ocorrido na segunda metade da d??cada de 90; abrange a revis??o e sistematiza????o da legisla????o vigente sobre as concess??es no setor; mediante pesquisa documental e bibliogr??fica comp??e uma revis??o da Teoria de investimentos e sua rela????o com projetos de investimentos em Gera????o de Energia Hidrel??trica (GEH); levando em conta a nova conforma????o dos grupos de investidores no mercado de gera????o de energia; mediante pesquisa de car??ter quantitativo e qualitativo desenvolveu-se um estudo de caso de implanta????o de uma unidade de GEH de porte m??dio, detalhando-se as etapas, desde a licita????o ?? consolida????o do investimento, proje????es dos resultados operacionais e financeiros; a partir das an??lises que incluem as etapas pr?? e operacionais, demonstram-se os desvios or??ament??rios e seus efeitos, segundo contextos macroecon??micos que influenciam o custo do capital (taxa de retorno); como resultados principais, foram observados os elementos cr??ticos de ordem t??cnica (relevantes), ambientais e financeiros; tais resultados s??o discutidos sob as condicionantes regulat??rias vigentes como resultantes das estrat??gias governamentais (privatiza????o desses empreendimentos) para o setor e, relevando as compet??ncias requeridas pelos grupos de investidores nesses empreendimentos.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-02-04T15:01:00Z No. of bitstreams: 2 Clemil_Robles.pdf: 1063090 bytes, checksum: c8a8fbf9e8a0e811b0f4268c4a413a6d (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-02-04T15:01:00Z (GMT). No. of bitstreams: 2 Clemil_Robles.pdf: 1063090 bytes, checksum: c8a8fbf9e8a0e811b0f4268c4a413a6d (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2003-01-15 / The purpose of this work is to research and compare accounting rules emanated from the FASB and from the Brazilian Central Bank applied to Derivatives. The fact that financial institutions run popular savings funds and the fact that they also represent an important link between several economic agents , enhances the importance of the performance and of the stability of the financial system. The activity of the financial institutions involve several risks which can lead to the insolvency and consequently the ruin of the popular savings. The use of transactions with derivatives by financial institutions as hedging of the operations themselves and for speculation, have become more popular over the years. Therefore it is of utmost importance to know risks those financial institutions run when they carry out said transactions and also how those risks are being dealt with, accounted for and evidenced to their clients. In this work we have tried to compare the accounting rules, apart from evidencing that transactions with derivatives have been carried out according to the international standards. The survey concluded that the Brazilian accounting system derived from the Brazilian Central Bank resembles those of IASB and FASB. Therefore it has been evidenced that those entities outside the scope of the Central Bank, do not possess accounting rules which deal adequately with operations with derivatives. / O prop??sito deste trabalho ?? pesquisar e comparar as normas cont??beis emanadas do FASB (Financial Accounting Standards Board), IASB (International Accounting Standards Board) e do Banco Central do Brasil aplicadas a derivativos. O fato de as institui????es financeiras administrarem recursos da poupan??a popular e de representarem importante elo entre os diversos agentes econ??micos faz com que o desempenho e a estabilidade do sistema financeiro assumam particular relev??ncia, pois a atividade das institui????es financeiras envolve diversos riscos, que podem resultar na sua insolv??ncia e, conseq??entemente, na destrui????o de poupan??a popular. A utiliza????o de opera????es com derivativos pelas institui????es financeiras, que s??o realizadas para fins de hedging das pr??prias opera????es e para especula????o, t??m se acentuado nos ??ltimos anos. Portanto, conhecer os riscos a que essas entidades est??o expostas ao fazerem essas opera????es e como tais riscos est??o sendo gerenciados, contabilizados e evidenciados aos usu??rios ?? de suma import??ncia. Procurou-se no presente trabalho, al??m de comparar as normas cont??beis, efetuar a constata????o de que as opera????es com derivativos das institui????es financeiras brasileiras est??o seguindo o tratamento cont??bil, julgado adequado, pelos principais organismos internacionais normatizadores de regras cont??beis. A pesquisa conclui que o arcabou??o cont??bil brasileiro emanado do Banco Central do Brasil, possui grande similaridade com as normas do IASB e FASB. Por??m, constatou-se que as entidades fora do ??mbito de atua????o do Banco Central n??o possuem normas cont??beis que d??em tratamento adequado ??s opera????es com derivativos.