Made available in DSpace on 2014-12-17T13:53:26Z (GMT). No. of bitstreams: 1 LuanaOF_DISSERT.pdf: 1030039 bytes, checksum: b1f3a5572811212c68f8762f2fe14feb (MD5) Previous issue date: 2010-09-03 / This research aims to understand the factors that influence intention to online purchase of consumers, and to identify between these factors those that influence the users and the nonusers of electronic commerce. Thus, it is an applied, exploratory and descriptive research, developed in a quantitative model. Data collection was done through a questionnaire administered to a sample of 194 graduate students from the Centre for Applied Social Sciences of UFRN and data analysis was performed using descriptive statistics, confirmatory factorial analysis and simple and multiple linear regression analysis. The results of descriptive statistics revealed that respondents in general and users of electronic commerce have positive perceptions of ease of use, usefulness and social influence about buying online, and intend to make purchases on Internet over the next six months. As for the non-users of electronic commerce, they do not trust the Internet to transact business, have negative perceptions of risk and social influence over purchasing online, and does not intend to make purchases on Internet over the next six months. Through confirmatory factorial analysis six factors were set up: behavioral intention, perceived ease of use, perceived usefulness, perceived risk, trust and social influence. Through multiple regression analysis, was observed that all these factors influence online purchase intentions of respondents in general, that only the social influence does not influence the intention to continue buying on the Internet from users of electronic commerce, and that only trust and social influence affect the intention to purchase online from non-users of electronic commerce. Through simple regression analysis, was found that trust influences perceptions of ease of use, usefulness and risk of respondents in general and users of electronic commerce, and that trust does not influence the perceptions of risk of non-users of electronic commerce. Finally, it was also found that the perceived ease of use influences perceived usefulness of the three groups. Given this scenario, it was concluded that it is extremely important that organizations that work with online sales know the factors that influence consumers purchasing intentions in order to gain space in their market / A presente pesquisa tem como objetivo compreender os fatores que influenciam a inten??o de compra online dos consumidores, bem como identificar entre esses fatores os que influenciam os usu?rios e os n?o usu?rios de com?rcio eletr?nico. Assim, trata-se de uma pesquisa aplicada, explorat?ria e descritiva, que utilizou um levantamento de natureza quantitativa. A coleta dos dados foi feita atrav?s de um question?rio aplicado em uma amostra de 194 alunos de p?s-gradua??o do Centro de Ci?ncias Sociais Aplicadas da UFRN e a an?lise desses dados foi feita por meio de estat?sticas descritivas, an?lises fatoriais confirmat?rias e an?lises de regress?o linear simples e m?ltipla. Os resultados das estat?sticas descritivas revelaram que os pesquisados em geral e os usu?rios de com?rcio eletr?nico possuem percep??es de facilidade de uso, de utilidade e da influ?ncia social positivas em rela??o ? compra online e t?m a inten??o de comprar pela Internet nos pr?ximos seis meses. J? os n?o usu?rios de com?rcio eletr?nico n?o confiam na Internet para realizar transa??es comerciais, possuem percep??es de risco e da influ?ncia social negativas em rela??o ? compra online e n?o possuem a inten??o de comprar pela Internet nos pr?ximos seis meses. Atrav?s das an?lises fatoriais confirmat?rias, criaram-se seis fatores: inten??o de comportamento, facilidade de uso percebida, utilidade percebida, risco percebido, confian?a e influ?ncia social. Por meio das an?lises de regress?o m?ltipla, observou-se que todos esses fatores influenciam a inten??o de compra online dos pesquisados em geral, que somente a influ?ncia social n?o influencia a inten??o de continuar comprando pela Internet dos usu?rios de com?rcio eletr?nico, e que somente a confian?a e a influ?ncia social influenciam a inten??o de realizar compra online dos n?o usu?rios de com?rcio eletr?nico. Atrav?s das an?lises de regress?o simples, observouse que a confian?a influencia as percep??es de facilidade de uso, de utilidade e de risco dos pesquisados em geral e dos usu?rios de com?rcio eletr?nico, e que a confian?a n?o influencia a percep??o de risco dos n?o usu?rios de com?rcio eletr?nico. Por fim, constatou-se tamb?m que a facilidade de uso percebida influencia a percep??o de utilidade dos tr?s grupos analisados. Diante desse cen?rio, concluiu-se que ? de suma import?ncia que as organiza??es que trabalham com vendas online conhe?am os fatores que influenciam a inten??o de compra dos consumidores, a fim de conquistarem mais espa?o no seu mercado de atua??o

Made available in DSpace on 2015-12-04T11:45:19Z (GMT). No. of bitstreams: 1 Paulo_Sergio_Marcellos.pdf: 643423 bytes, checksum: 7526aa56f77575db29c63d24f4f0fc76 (MD5) Previous issue date: 2002-08-22 / The work presented discusses the problems that are being faced by a new form of trade, e-commerce, also known as electronic commerce. Analyzed is the taxation exercised by the State and which taxes extant in Brazil from the time of discovery to current times. Initially, this work approaches the operation of the Internet, in a non-profound way, to understand the different characteristics that involve electronic commerce. The problem of the taxation of access providers to the Internet is approached to define if they are providers of communication services, or of services of any nature. It explores the possibility of tributary non-incidence with relationship to e-commerce. Also analyzed are the access providers, which have the same privileges to the relative secrets of communications that are constitutionally protected and this work studies whether the providers be obligated to furnish the information necessary to characterize the fundamental elements of facts generated of the taxes due and the information necessary in that sense. The current situation of e-commerce in Brazil, in the United States of America, and the difficulties and the progress achieved by the work groups of OECD are commented, as well as the progress that was achieved by the countries that compose the European Union concerning the intangibles sold on the Internet through download. The necessities that will make electronic transactions safe via the Internet: confidentiality; integrity; readiness; legitimacy; and non-disclaimer, will also be analyzed. The work is positioned in relation to the importance of the taxation of the assets/services digitally sold and the relevant participation of the tributary agent also performing in the analysis part of the computer science structure, collecting digital information and comparing log files among the parts that participate in the transactions. It is concluded by the new profile of tributary agents in the face of a globalized world without physical borders, through which products, services and knowledge are transacted in the form of bits, with relation to their taxation. / O presente trabalho discute os problemas que est??o sendo enfrentados pela nova forma de com??rcio, o e-commerce, tamb??m conhecido como com??rcio eletr??nico. Analisa como a tributa????o era exercida pelo Estado e quais os tributos existentes no Brasil desde a ??poca do nosso descobrimento at?? os dias atuais. Inicialmente aborda o funcionamento da Internet, de um modo n??o profundo, para que se entendam as diferentes caracter??sticas que envolvem o com??rcio eletr??nico. O problema da tributa????o dos provedores de acesso ?? Internet ?? abordado para definir se s??o prestadores de servi??o de comunica????o ou de servi??os de qualquer natureza. Explora a possibilidade da n??o-incid??ncia tribut??ria com rela????o ao tipo e-commerce. Analisa se os provedores de acesso t??m os mesmos privil??gios relativos ao sigilo das comunica????es que s??o protegidas constitucionalmente e estuda se os provedores ser??o obrigados a fornecer informa????es necess??rias ?? caracteriza????o dos elementos fundamentais dos fatos geradores dos tributos devidos e as informa????es necess??rias nesse sentido. A situa????o atual do e-commerce no Brasil, nos Estados Unidos da Am??rica, suas dificuldades e os avan??os conseguidos pelos grupos de trabalho da OECD s??o comentados, assim como os progressos que foram conseguidos pelos pa??ses que comp??em a Uni??o Europ??ia concernentes aos intang??veis comercializados pela Internet atrav??s de download. As exig??ncias que tornar??o seguras as transa????es eletr??nicas via Internet: confidencialidade, integridade, disponibilidade, legitimidade, e n??o-rep??dio, que ser??o tamb??m analisadas. O trabalho posiciona-se em rela????o ?? import??ncia da tributa????o dos bens/servi??os comercializados digitalmente e quanto ?? relevante participa????o do fiscal tribut??rio atuando tamb??m na parte de an??lise da estrutura de inform??tica, circularizando informa????es digitais e comparando logs file entre as partes que participam das transa????es. Concluiu-se em rela????o ao novo perfil dos agentes de fiscaliza????o tribut??ria em face de um mundo globalizado, sem fronteiras f??sicas e que transacionam produtos, servi??os e conhecimento em forma de bits e sua tributa????o.

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.

Made available in DSpace on 2016-04-28T20:19:25Z (GMT). No. of bitstreams: 1 2004 - Marcos Azevedo Benac.pdf: 267428 bytes, checksum: 5b62f43b0966d35195fb7154f2fd5909 (MD5) Previous issue date: 2004-06-28 / The Information Technology has been modifying the form that the companies operate, the way for the which they link with their customers and suppliers. The objective of this work was to analyze the strategies developed by the portals of Electronic Commerce in Brazil as for the use of search engines for the diffusion of the information and popularization. They were selected and analyzed the largest portals of Electronic Commerce of sale to the consumer in agreement with the ranking of the magazine Info Exame of May of 2003. The researched companies were selected and analyzed using an adaptation of the model of CZUCHRY (2002). it was made a quantitative study of cases in way to observe relevant characteristics for the success of companies of this type. The strategies used for each portal were analyzed in terms of products, services, payment conditions, association to mechanisms of searches and electronic shopping centers, delivery logistics and marketing actions and publicity. The action of each site of Electronic Commerce is linked to the objective of each company. Linked Sites to companies that act at the traditional market possess a form of acting different from sites that only act in the virtual world. These should be more efficient, because they cannot take advantage of of the coming savings of the existence of a structure logistics to assist the physical store. On the other hand, the existent stores only in the virtual world they possess the largest agility, exactly for they be not connected to a pr?-existent structure. The success in the electronic retail comes from the offer of quality products with a good price, associated the services rendered with high excellence level. To know to take advantage of the advantages of the Electronic Commerce is key so that one can obtain the largest volume of sales and possible profitability. It was possible to identify that, in general, the great portals of I Commerce Electronic they don't locate among the first ones put in the search mechanisms to the if he/she researches the products marketed by the largest Portals Brazilian B2C. Just some portals present a good collation in the mechanisms of search in solid and independent way of the researched product. These portals also present a good collation in the ranking of the magazine Info Exame, suggesting that a strategy of diffusion of information through search mechanisms can help to resulted best of those companies. On the other hand, the search mechanisms have been neglectful for a significant portion of the companies. The need exists of looking for insert strategies in these important tools of the net. The consumer can compare, through the internet, price and conditions, besides the characteristics of each product in a fast and efficient way. Portals that possess not a solid strategy of diffusion of information through search mechanism can lose sales in the measure in that the Internet and their tools become more and more popular. / A Tecnologia da Informa??o tem modificado a forma que as empresas operam e a maneira pela qual elas se relacionam com seus clientes e fornecedores. O objetivo deste trabalho foi analisar as estrat?gias dos portais de Com?rcio Eletr?nico no Brasil quanto ? utiliza??o de mecanismos de busca para a difus?o da informa??o e divulga??o. Foi feito um estudo quantitativo de casos observando caracter?sticas relevantes para o sucesso de empresas deste tipo. Identificou-se que, de um modo geral, os grandes portais de Comercio Eletr?nico n?o se situam entre os primeiros colocados nos mecanismos de busca ao se pesquisar os produtos comercializados pelos maiores Portais B2C brasileiros. Apenas alguns portais apresentam uma boa cola??o nos mecanismos de busca de forma consistente e independente do produto pesquisado. Foi poss?vel perceber tamb?m que, uma estrat?gia de difus?o de informa??o atrav?s de mecanismos de busca pode ajudar a melhores resultados. Existe a necessidade de buscar estrat?gias de inser??o nestas importantes ferramentas da rede. Portais que n?o possu?rem uma estrat?gia consistente de difus?o de informa??o atrav?s de mecanismo de busca poder?o perder vendas na medida em que a Internet e suas ferramentas se tornam cada vez mais populares.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-02-13T20:23:27Z No. of bitstreams: 1 OtavioBezerraDeSenaJunior_DISSERT.pdf: 1763737 bytes, checksum: e4da1a6bb6e8d5763d48c4dc70bc4d3d (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-02-16T19:57:11Z (GMT) No. of bitstreams: 1 OtavioBezerraDeSenaJunior_DISSERT.pdf: 1763737 bytes, checksum: e4da1a6bb6e8d5763d48c4dc70bc4d3d (MD5) / Made available in DSpace on 2017-02-16T19:57:11Z (GMT). No. of bitstreams: 1 OtavioBezerraDeSenaJunior_DISSERT.pdf: 1763737 bytes, checksum: e4da1a6bb6e8d5763d48c4dc70bc4d3d (MD5) Previous issue date: 2014-04-25 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior (CAPES) / A compra impulsiva vem sendo estudada desde a d?cada de 1950, e ao longo desse tempo, tanto os esfor?os para explic?-la quanto o seu pr?prio conceito sofreram significativas evolu??es. Entretanto, ainda existem diversas lacunas que necessitam ser preenchidas, sobretudo no que se refere aos seus antecedentes, especialmente no ambiente do turismo virtual. Nesse contexto, com a emerg?ncia do com?rcio eletr?nico, surgem no mercado os sites de compras coletivas, onde a sua l?gica de funcionamento reside essencialmente em gerar a compra impulsiva. ? luz desse cen?rio, esse novo ambiente de e-commerce tem se voltado para o segmento tur?stico, gerando mudan?as na cadeia produtiva de distribui??o desse setor e no comportamento do consumidor. Nesse sentido, o presente estudo objetiva analisar os fatores que afetam a compra por impulso de cupons de hospedagem em sites de compras coletivas. A pesquisa foi caracterizada como explorat?rio-descritiva, com abordagem quantitativa e a coleta de dados foi aplicada junto aos turistas nas salas de embarque do Aeroporto Internacional Augusto Severo. A composi??o amostral totalizou 220 question?rios v?lidos, atrav?s da aplica??o de um question?rio estruturado, com perguntas fechadas. A estrat?gia de an?lise foi a regress?o linear m?ltipla, operacionalizada atrav?s do software SPSS?. Os principais resultados demonstram que a dimens?o cognitiva exerce forte influ?ncia na impulsividade do turista, e em segundo plano os componentes afetivos. Por outro lado, os constructos ?circula??o? e ?ambiente? n?o exerceram uma indicaram uma rela??o forte com a impulsividade, apesar da not?ria influ?ncia no poder explicativo no modelo final. / The impulse buying has been studied since the 1950s, and during that time, both efforts to explain its own concept underwent significant changes. However, there are still several gaps that need to be fulfilled, especially in respect to a model of antecedents and consequences, particularly in the tourism virtual environment. In this context, the emergence of electronic commerce come on the market of collective shopping sites, where your logic of functioning resides mainly in generating impulsive buying. In light of this scenario, this new environment of e-commerce has focused on the tourism sector, generating changes in the supply chain distribution of this industry and consumer behavior. In this sense, this study aims to analyze Accordingly, this study aims to analyze the factors that affect impulse buying of hosting coupons on group buying sites. The research was characterized as exploratory-descriptive, with quantitative approach to data collection was used among tourists in the departure lounges of the Augusto Severo International Airport. The sample composition reached 220 valid questionnaires, through the application of a structured questionnaire with closed questions. The strategy of analysis was the multiple linear regression, operationalized through software SPSS?. The main results showed that the cognitive dimension has a strong influence on impulsivity tourist, and in the background the affective components. Moreover, the constructs "in-store browsing" and " environment? not exerted indicated a strong relationship with impulsivity, despite the widespread influence on the explanatory power in the final model.

Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-04-12T16:29:03Z No. of bitstreams: 1 LeonardoGondinhodeOliveiraDissertacao2015.pdf: 1064516 bytes, checksum: 20c4b0964249cf25258e28d01761cc50 (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-04-12T16:29:22Z (GMT) No. of bitstreams: 1 LeonardoGondinhodeOliveiraDissertacao2015.pdf: 1064516 bytes, checksum: 20c4b0964249cf25258e28d01761cc50 (MD5) / Made available in DSpace on 2017-04-12T16:29:22Z (GMT). No. of bitstreams: 1 LeonardoGondinhodeOliveiraDissertacao2015.pdf: 1064516 bytes, checksum: 20c4b0964249cf25258e28d01761cc50 (MD5) Previous issue date: 2015-12-01 / In the present work, it aims to examine the tax aspects of commercial ICMS with the new direct electronic trade, M-Commerce, of B2C, and the reflexes caused mainly to the State public funds. As this form of trade has increased in the last years, the State has been much worried about its tax regulation in order to framing, in an egalitarian way, the suppliers of intangible goods that act in the Worldwide Web and the consumers who use this sales channel. This work searches its implications in the economy and national market, as there is no legal provision that works effectively on several elements that exist in the electronic trade and that assure legal certainty and fair taxation to the suppliers including those that do not trade their goods through the Worldwide Web with M-Commerce.Above all, when such goods have no physical support, as there are no appropriate devices from the Tax Authorities to frame these transactions in the same way of the classical trade. For this, the necessary concepts are studied to understand the electronic mobile trade and its models of negotiation, establishing a relation with the tax legal system of Brazil and a criticism to the proposal of taxation on the destiny of the goods, as well as, the behavior of the commerce ICMS. At last, the work addresses the possible solutions to manage both the losses in the collection of commerce ICMS and the admission of egalitarian treatment to the taxpayers of this tax. / No presente trabalho, busca-se examinar os aspectos tribut??rios do ICMS mercantil com o novo com??rcio eletr??nico m??vel, o M-Commercedireto do tipo B2C, e os reflexos causados, principalmente, aos cofres p??blicos estaduais. Como essa modalidade comercial tem crescido nos ??ltimos anos, o Estado tem se preocupado pouco ou quase nada com sua regulamenta????o tribut??ria, para enquadrar de forma ison??mica os fornecedores de bens intang??veis atuantes por meio da Rede Mundial de Computadores e dos consumidores que usufruem desse canal de vendas. Busca-se estudar as suas implica????es na economia e no mercado nacional, j?? que n??o h?? previs??o legal que regule de forma eficaz sobre diversos elementos presentes no com??rcio eletr??nico m??vel e que configure seguran??a jur??dica e justi??a fiscal aos fornecedores, inclusive ??queles que n??o comercializam suas mercadorias peloM-Commerce, sobretudo, quando essas mercadorias n??o possuem suporte f??sico, j?? que n??o existem mecanismos apropriados pelo Fisco para enquadrar essas transa????es da mesma maneira que o com??rcio cl??ssico. Para tanto, s??o estudados os conceitos necess??rios para compreender o com??rcio eletr??nico m??vel e seus modelos de negocia????o, estabelecendo uma rela????o com o sistema jur??dico tribut??rio do Brasil e uma cr??tica a proposta de tributa????o no destino, bem como o comportamento do ICMS mercantil. Por derradeiro, o trabalho indica as solu????es poss??veis para contornar tanto as perdas na arrecada????o com o ICMS mercantil, bem como as consequ??ncias quanto ?? admiss??o de tratamento ison??mico aos contribuintes desse imposto.

Made available in DSpace on 2014-12-17T13:53:29Z (GMT). No. of bitstreams: 1 HelderSA_DISSERT.pdf: 1538155 bytes, checksum: 34ec7e06e14828a239664d74f71d118d (MD5) Previous issue date: 2010-08-27 / Universidade Estadual do Rio Grande do Norte / Identificar fatores inibidores ? ado??o de tecnologias de informa??o por micro e pequenas empresas fornecedoras no estado do Par? ? o objetivo desta pesquisa. A revis?o te?rica do trabalho baseou-se na literatura acerca tanto da ado??o de tecnologias de informa??o como dos fatores que a determinam. Circunscrita a micro e pequenas empresas fornecedoras n?o adotantes de opera??es de com?rcio eletr?nico, a amostra foi recortada do cadastro do Programa de Desenvolvimento de Fornecedores (PDF) da FIEPA. De caracteristica aplicada e explorat?ria, a pesquisa utilizou a metodologia de levantamento de dados, com abordagem quantitativa. O levanatamento de dados em campo foi realizado os meses de abril e maio de 2010, envolvendo 75 empresas, valendo-se de question?rio estruturando, respondido por gestores e propriet?rios. Na fase de an?lise de dados, foram utilizadas t?cnicas estat?sticas usuais, tais como an?lise descritivas e explorat?rias de dados: an?lise de correspond?nci, fatorial e correla??o can?nica. Ficou evidenciado, como resultado, que os aspectos t?cnico-financeiros surgem como barreiras mais percept?veis que os fatores de gest?o propriamente ditos quando se trata de ado??o de TI em PME?s.

Made available in DSpace on 2014-12-17T14:53:22Z (GMT). No. of bitstreams: 1 LuizAMMF.pdf: 620384 bytes, checksum: ec023c0843e602d33b7b9e855dcbbe17 (MD5) Previous issue date: 2006-05-19 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / The hotel industry is increasingly using the Internet like a management and operational tool. That way, the hotels will be more prepared to offer quality services to their guests and increase their profits as well. However, many managers seem don t perceive the advantages brought from this new digital environment. This thesis analyse the effects of the hotel managers perceptions as for the Internet effectiveness, Internet access, Internet as a communication tool, future importance of the Internet, benefits and drawbacks of the Internet, according to property type (simple, medium comfort and luxe), property size (quantity of the apartaments), age and hotel industry experience of the managers. The methodology utilized was a survey about the hotels that had at least 40 apartments (medium and big property size), were working in Natal-RN and classified in categories in the Guia Quatro Rodas Brasil, totalizing 35 hotels. Through the analysis of variance (ANOVA) and Tukey test, the results showed that the hotel managers with more than 50 apartments, the managers of the hotel more comfortable, the younger managers and the managers less experient in the hotel industry, demonstrated more conscious about the importance of the adoption of the Internet than the rest of the others. The contribution of this work is to offer more knowledge to the hotel executives about how they can use the Internet and show the importance of the web adoption in their properties / A ind?stria hoteleira cada vez mais vem utilizando a Internet como uma ferramenta gerencial e operacional. Desta forma, os hot?is estar?o bem preparados para oferecer servi?os de qualidade aos h?spedes, como tamb?m aumentando seus lucros. Por?m, muitos dos gerentes parecem n?o perceber as vantagens trazidas por esse novo ambiente digital. Este estudo analisa os efeitos da percep??o dos gerentes de hot?is quanto ? efici?ncia, import?ncia do acesso, uso para comunica??o, vis?o de futuro, benef?cios e dificuldades do uso da Internet, de acordo com os tipos de seus estabelecimentos (simples, m?dio conforto e luxo), porte do hotel (n?mero de apartamentos), idade dos gerentes e tempo de experi?ncia dos gerentes na hotelaria. A metodologia utilizada foi um survey junto aos hot?is que possu?ssem mais de 40 apartamentos (hot?is de m?dio e grande porte), e que estivessem classificados por categorias no Guia Quatro Rodas Brasil, atuando na cidade do Natal-RN, totalizando 35 hot?is. Com base em an?lise de vari?ncia (ANOVA) e teste de Tukey, os resultados revelaram que os gerentes de hot?is com mais de 50 apartamentos, os gerentes de hot?is mais confort?veis, os gerentes mais jovens e os gerentes com menos experi?ncia na hotelaria, demonstraram maior consci?ncia da import?ncia quanto ao uso da Internet do que o restante. A contribui??o desse estudo ? a de propiciar um maior conhecimento para os executivos de hot?is sobre como podem utilizar a Internet, bem como conscientiz?-los da import?ncia da ado??o da web nos seus estabelecimentos

Submitted by Setor de Tratamento da Informa??o - BC/PUCRS (tede2@pucrs.br) on 2016-06-10T17:54:29Z No. of bitstreams: 1 DIS_EDUARDO_MUXFELDT_BAZZANELLA_PARCIAL.pdf: 646869 bytes, checksum: 16bdf820f860fd332b5168d53f97a008 (MD5) / Made available in DSpace on 2016-06-10T17:54:29Z (GMT). No. of bitstreams: 1 DIS_EDUARDO_MUXFELDT_BAZZANELLA_PARCIAL.pdf: 646869 bytes, checksum: 16bdf820f860fd332b5168d53f97a008 (MD5) Previous issue date: 2016-02-29 / Analysis of the potential conflict of competence to enforce taxation over videos on demand over the Internet, between the tax Communication Services - ICMS-C, of state?s competence, and the Tax on Services of any kind - ISSQN of municipal?s competence. Review of the Fundamental Rights? evolution and the identification of ?virtual rights? as a new dimension. Appraisal of tax law as a mean to financing Fundamental Rights by tax fairness. Investigation of globalization?s influence on ecommerce taxation. Exam of tax law?s structure over software, telecommunications and video on demand in Comparative Law. Parallel between ICMS-C and ISSQN as potential taxes over video on demand. Reconnaissance of the inexistence of legal provision about the taxation over video on demand. Proposition of unconstitutionality of prospective tax rule that enforce taxation over video on demand only by the internet, differently of conventional form, given the unequal treatment of identical legal facts. / An?lise do potencial conflito de compet?ncia da tributa??o dos v?deos sob demanda pela Internet, entre o Imposto sobre Servi?os de Comunica??o ? ICMS-C, de compet?ncia estadual, e o Imposto sobre Servi?os de Qualquer Natureza ? ISSQN, de compet?ncia municipal. Revis?o da evolu??o dos Direitos Fundamentais e identifica??o da dimens?o de ?direitos virtuais? fundamentais. Aprecia??o do Direito Tribut?rio como instrumento de financiamento dos Direitos Fundamentais sob a ?tica da justi?a fiscal. Investiga??o da influ?ncia da globaliza??o e da Internet na abordagem tribut?ria do com?rcio eletr?nico. Exame do tratamento tribut?rio do software, de telecomunica??es e do v?deo sob demanda a partir de fontes de Direito Comparado. Compara??o entre o ICMS-C e ISSQN como potenciais imposi??es tribut?rias sobre o v?deo sob demanda. Verifica??o da inexist?ncia legislativa no que tange a tributa??o sobre o v?deo sob demanda pela Internet. Proposi??o de inconstitucionalidade de eventual norma tribut?ria que imponha tributa??o sobre o v?deo sob demanda apenas pela Internet, de forma diversa do v?deo sob demanda convencional, face ao tratamento desigual de fatos jur?dicos id?nticos.

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.