Made available in DSpace on 2014-12-17T15:39:02Z (GMT). No. of bitstreams: 1 MarceloMC_DISSERT.pdf: 1182325 bytes, checksum: 37d3d7b4f21c05733759bc6c11d3a94b (MD5) Previous issue date: 2013-05-02 / Currently, several models of management services from the public administration are in operation in Brazil following a global trend. Besides the traditional public management operated in SUS, there are ongoing experiments of privately management in the public health services. Accordingly, we have developed an investigation into two Psychosocial Care Centers operating between these two forms of financial resources management: the first is the CAPS II - PAR situated in the municipality of Parnamirim whose form is private and the second is the CAPS II West Christmas is that the municipal government. We seek to know the workings of services, planning forms and criteria for use of financial resources, identify differences between departments on ways to run and see how technicians and users participate in the planning and management of these resources. Documentary Research was conducted by the municipal Christmas and the financial administration of the CAPS service in Parnamirim. Were conducted an interview with manager (mental health coordinator of Natal) and another interview with an employee of planning department in the Health Department of Natal, an interview with the coordinator and financial administrator of CAPS - PAR and two groups of discussion taped conversation with semi structured script interviews with six technicians in CAPS PAR and six professionals crowded in CAPS - West.Differences were observed in the management of resources funded from four blocks of discussion and analysis of results, where the privately-run service for the direct management and bureaucracy without being discussed and planned spending on staff, as well as through meetings with users, the use of the financial resources available in box; already in service with municipal public administration there is a hierarchy, this answering the coordination of mental health and the local health department that centralizes resources and defines their spending. There are meetings with patients and families, but the demands are limited as to what can be sued because of the manager s authorization. Such differentiation would be related to differences in the articulation of public management with the different types of possible management in public services, where from the implementation of new public administration in the Brazilian s State Management Reform initiated in the second half of the 1990s, benefit management services with private regime, with autonomy and direct transfer of resources / Atualmente, diversos modelos de ger?ncia dos servi?os a partir da gest?o p?blica est?o em opera??o no Brasil seguindo uma tend?ncia mundial. Al?m da tradicional ger?ncia p?blica operada na rede SUS, h? experi?ncias em curso de ger?ncia privada de servi?os p?blicos de sa?de. Nesse sentido, desenvolvemos uma investiga??o em dois Centros de Aten??o Psicossocial que operam entre essas duas formas de ger?ncia os seus recursos financeiros: o primeiro deles ? o CAPS II PAR situado no munic?pio de Parnamirim cuja forma ? a privada e o segundo ? o CAPS II - Oeste de Natal que ? da administra??o p?blica municipal. Buscamos conhecer o modo de funcionamento dos servi?os, as formas de planejamento e crit?rios para utiliza??o dos recursos financeiros, identificar diferen?as entre os servi?os quanto ?s formas de ger?ncia e verificar como t?cnicos e usu?rios participam no processo de planejamento e manejo desses recursos. Foi realizada Pesquisa Documental junto ? gest?o municipal de Natal e ? administra??o financeira do servi?o CAPS em Parnamirim. Foram realizadas uma entrevista com gestor (coordenadora de sa?de mental do munic?pio de Natal) e outra entrevista com funcion?ria de planejamento da secretaria municipal de sa?de de Natal, uma entrevista com coordenadora e administradora financeira do CAPS - PAR e duas rodas de conversa gravadas com roteiro de entrevista semiestruturado com seis t?cnicos no CAPS PAR e seis profissionais lotados no CAPS Oeste. Foram constatadas diferen?as na ger?ncia dos recursos financiados a partir de quatro blocos de discuss?o e an?lise dos resultados, em que no servi?o com ger?ncia privada h? o manejo direto e sem burocracia, sendo discutidos e planejados os gastos em equipe, bem como atrav?s de assembleias com usu?rios, a utiliza??o do recurso financeiro dispon?vel em caixa; j? no servi?o com gest?o p?blica municipal h? uma hierarquiza??o, este respondendo ? coordena??o de sa?de mental, sendo a secretaria municipal de sa?de que centraliza os recursos e define os seus gastos. H? assembleias com usu?rios e familiares, mas as demandas s?o limitadas quanto ao que pode ser demandado devido ? autoriza??o do gestor. Tal diferencia??o estaria relacionada com as diferen?as na articula??o da gest?o p?blica com os diferentes tipos de ger?ncia poss?veis nos servi?os p?blicos, onde a partir da implanta??o da nova administra??o p?blica na reforma gerencial do Estado brasileiro iniciada na segunda metade da d?cada de 1990, s?o beneficiados os servi?os com ger?ncia em regime privado, com autonomia e repasse direto dos recursos

This study aimed at exploring the school effectiveness characteristics of two high schools, one with high (School A) and one with low (School B) levels of placement ratio in &Ouml / SS for their graduates, to observe their characteristics as perceived by their stakeholders (students, teachers, parents, school administrative staff and managers). In this study, a comparative pre-structured case study method was employed. The study was conducted in two private high schools in the province of Ankara, Turkey. The participants were 10 students, 10 teachers, 10 parents, 2 non-academic staff and 3 administrators from School A, and 10 students, 10 teachers, 7 parents, 3 non-academic staff and 2 administrators from School B. A framework drawn by the researcher as a result of review of relevant literature was used to conceptualize the study and to guide the interview schedules to collect data. According to this framework, six general areas in effective school literature were explored. These areas were academic emphasis, organization and administration, school climate, home-school relations, teaching staff, and physical and financial resources. The data collected through semi-structured interviews were analyzed using content analysis technique. The findings revealed that two case schools had major differences almost in all areas explored. The only major similarity between two schools was in the leadership and leader qualities under organization and administration area. The effective school characteristics of the school with high levels of placement ratio in &Ouml / SS, in all six areas explored were added to the conceptual framework drawn at the beginning of the study.

The main aim of this work is financial analysis and evaluation of capital structure, whose calculation is applied to concrete company from the South Bohemian region. The analysis was done in three dimensions, when firstly the capital structure of the company was analyzed including horizontal and vertical analysis. Further, types of financing are described and in conclusion the financial efficiency and capital structure are evaluated.

Made available in DSpace on 2016-06-02T18:57:46Z (GMT). No. of bitstreams: 1 5208.pdf: 2271698 bytes, checksum: e63b45cd9f9faaf6ec3c98a0684e7871 (MD5) Previous issue date: 2013-03-27 / Fundação Ford / This research examines the implementation of agricultural projects benefited from the District Development Fund (FDD), taking as if the District of Chibuto, Mozambique. Considering the characteristics of the country, the relevance of the FDD and the need to have a higher rate of payment of these projects highlights the need to study these projects, despite their increased over the years, has led to low rates compared financial resources to pay the FDD. Therefore, compromises the multiplier effect of these financial resources that should benefit more community development projects. For the preparation of this paper was applied to semi-structured interview managers FDD District and the methodology was used "snowball" in the selection of farmers interviewed, where the inclusion of informants was progressive as one respondent indicated behalf of another interviewee. Applied questionnaire with closed and open questions about the implementation of the projects. It was found that most farmers and agricultural associations are delinquent on the payment of the FDD, even with money incomes satisfactory and that some aspects of technical, institutional and human influence in the payment of the FDD. It is imperative to recast the management mechanisms FDD accompanied by other public policies. / O presente trabalho analisa a implementação de projetos agrícolas beneficiados pelo Fundo Distrital de Desenvolvimento (FDD), tomando como caso o Distrito de Chibuto, Moçambique. Considerando as características do país, a relevância do FDD e a necessidade de se ter uma maior taxa de pagamento desses projetos, destaca-se a necessidade do estudo desses projetos. Apesar de seu aumento ao logo dos anos, a taxa de adimplência do pagamento dos recursos financeiros do FDD é baixa o que compromete o efeito multiplicador desses recursos financeiros que deveriam beneficiar mais projetos de desenvolvimento comunitário. Para a elaboração do trabalho foi aplicada entrevista semi-estruturada aos gestores do FDD do Distrito e foi usada a metodologia bola de neve na seleção dos agricultores entrevistados, onde a inclusão de informantes foi progressiva à medida que um entrevistado indicou nome de outro entrevistado. Aplicou-se questionário contendo perguntas fechadas e abertas sobre a implementação dos projetos. Constatouse que a maioria dos agricultores familiares e associações agrícolas estão inadimplentes em relação ao pagamento do FDD, mesmo com rendas monetárias satisfatórias e que alguns fatores de natureza técnica, institucional e humano influenciam no pagamento do FDD. É imperativa a necessidade de reformulação dos mecanismos de gestão do FDD acompanhada de outras políticas públicas.

The aim of this work is to get acquainted with possibilities of using financial resources for the Czech Republic as an EU member. There are mentioned synopses here of possibilities of using the structural funds of EU and pre-accession financial support. The work is focused on the Operational programme of Rural development and multifunction agriculture 2004 {--} 2006 and its evaluation in terms of formal EU requirements and in terms of utilizing of financial sources. In the second part of the work this programme is described including fundamentals of projects preparation and financial supports administration. The work is further focused on the financial framework and summary of using from this programme for individual years, regions and measures. Based on a database of the companies which asked for financial support within this programme, there are several economic indicators calculated. The work ends with assessment of possibilities of financial resources from EU, evaluation of the OP of Agriculture and adumbration of the situation of programme continuing for the period 2007 {--} 2013.

Submitted by Nadir Basilio (nadirsb@uninove.br) on 2017-01-26T16:50:06Z No. of bitstreams: 1 Denise Mathias.pdf: 1924270 bytes, checksum: 1900fdbe1184fceb35832b8db907ba1e (MD5) / Made available in DSpace on 2017-01-26T16:50:06Z (GMT). No. of bitstreams: 1 Denise Mathias.pdf: 1924270 bytes, checksum: 1900fdbe1184fceb35832b8db907ba1e (MD5) Previous issue date: 2016-12-06 / The Brazilian public hospital billing is composed of different non-integrated systems, which hinders the accuracy of the obtained data, and consequently the work of the managers on this area in guaranteeing a precise billing that correctly reflects the given assistance. The objective of this work was to construct a tool that helps in the monitoring of the accuracy of some essential procedures to be included in the database of the Walk In Care Information System and a verification script for the registry of executed procedures on the medical records and that should be posted to the Hospital Information System, in order to mitigate risks of nonconformity of information. The tool was implemented in the São Mateus Pronto Care ( Walk In Care ? ) facility, part of the network of units under management of the Municipal Hospital Autarquia, as this facility presented the largest discrepancy between the quantity and approved value. After that it was extended to another 36 Walk In Care units of all sizes. The results were analyzed based on the referenced values from Table of Procedures, Medications, Orthotics, Prostheses and Special Materials-OPM (SIGTAP). The research provided the identification of interference factors in the process of coding and recording care that compromised the accuracy of the database in the Outpatient Information System. The proposed tool contributed to the accuracy of the registry, the comparative analysis between the 1st quarter of 2009 and the 1st quarter of 2010, evidencing a difference of 5.2 times lower in the average value of the medical procedure. The proposed script, using the variable value of the daily rate and length of stay for the treatment of pneumonia or influenza (flu), compared to the same variables of the SIGTAP, evidenced the increase of the daily value from 75% to 84% in relation to the reference. / O faturamento hospitalar público brasileiro é composto por diferentes sistemas não integrados, o que dificulta a acurácia dos dados obtidos, e consequentemente o trabalho dos gestores desta área em garantir um faturamento preciso que traduza a assistência, o objetivo deste trabalho foi construir um instrumento que auxilie no monitoramento da exatidão de alguns procedimentos essenciais de constarem na base de dados do Sistema de Informação Ambulatorial e um roteiro de verificação do registro de procedimentos constantes no prontuário de clínica médica e que devem ser lançados no Sistema de Informação Hospitalar, visando mitigar riscos de inconformidade da informação. O instrumento foi aplicado no estabelecimento Pronto Atendimento São Mateus, integrante da rede de unidades sob gestão da Autarquia Hospitalar Municipal, por ser o que apresentava a maior discrepância entre a quantidade e valor aprovado, posteriormente foi estendido para o universo de 36 unidades, de pequeno a grande porte. Os resultados foram analisados a partir dos valores referenciados na Tabela de Procedimentos, Medicamentos, Órteses, Próteses e Materiais Especiais-OPM (SIGTAP). A pesquisa proporcionou a identificação de fatores de interferência no processo de codificação e registro da assistência que comprometiam a acurácia da base de dados no Sistema de Informação Ambulatorial. O instrumento proposto contribuiu com a precisão do registro, a análise comparativa entre o 1º trimestre de 2009 e o 1º trimestre de 2010, evidenciou diferença de 5,2 vezes a menor no valor médio do procedimento. O roteiro proposto, utilizando a váriável valor da diária e tempo de permanência para o tratamento de pneumonias ou influenza (gripe), comparado às mesmas variáveis do SIGTAP, evidenciou a elevação do valor da diária de 75% para 84% em relação à referência.

Submitted by Luciana Ferreira (lucgeral@gmail.com) on 2017-12-29T10:16:17Z No. of bitstreams: 2 Dissertação - Daniel do Prado Pagotto - 2017.pdf: 1964990 bytes, checksum: d88c364403f4cf50d13cc3ccb1aba7bc (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2017-12-29T10:16:52Z (GMT) No. of bitstreams: 2 Dissertação - Daniel do Prado Pagotto - 2017.pdf: 1964990 bytes, checksum: d88c364403f4cf50d13cc3ccb1aba7bc (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-12-29T10:16:52Z (GMT). No. of bitstreams: 2 Dissertação - Daniel do Prado Pagotto - 2017.pdf: 1964990 bytes, checksum: d88c364403f4cf50d13cc3ccb1aba7bc (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-05-31 / Fundação de Amparo à Pesquisa do Estado de Goiás - FAPEG / This research identifies, along the process of venture creation, the relationship of different forms of capital on innovation capability’s variation and, further, the impact of the latter on innovation. In order to achieve this goal, the Panel Study of Entrepreneurship Dynamics (PSED) was used, considering only solo entrepreneurs. The research design was split in two models. In the first one, different forms of capital – financial, human and social – were used as independent variables while the variation of innovation capability was considered the dependent variable. In the second model, innovation capability’s variation becomes the predictor variable and innovation turn into response variable. Multiple linear regressions were conducted to test both models. Results showed that formal education, physical social capital and personal finances are resources that positively impact innovation capability’s variation. Furthermore, the second model presented a positive and significant relationship between the innovation capability and innovation of nascent entrepreneurs. / Esta pesquisa teve como objetivo identificar, ao longo do processo de criação de empresas, a influência da composição de diferentes formas de capital na variação de capacidade inovadora e, em seguida, desta na inovação. Para cumprir este objetivo, foi utilizada a base de dados em painel Panel Study of Entrepreneurship Dynamics (PSED) com um corte de apenas empreendedores sem equipes. O desenho da pesquisa foi dividido em dois modelos. No primeiro, as variáveis independentes consideradas foram formas de capital enquanto a variável dependente foi a variação da capacidade inovadora. Em seguida, para o segundo modelo, a capacidade inovadora tornou-se a variável preditora enquanto a inovação foi utilizada como variável resposta. A partir disso, foram realizados testes de regressão múltipla. Considerando os resultados, foi possível identificar que o grau de escolaridade, o capital social físico e as finanças pessoais são recursos que impactam na variação positiva da capacidade inovadora. Em seguida, com base no segundo modelo, observou-se que a capacidade inovadora impacta a inovação nas empresas nascentes.

Submitted by Geandra Rodrigues (geandrar@gmail.com) on 2018-04-17T15:23:55Z No. of bitstreams: 1 patriciamarquesfreirehosterno.pdf: 1525192 bytes, checksum: 8ef21af42b83721d4ac9edafc08e03f0 (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2018-04-20T13:10:43Z (GMT) No. of bitstreams: 1 patriciamarquesfreirehosterno.pdf: 1525192 bytes, checksum: 8ef21af42b83721d4ac9edafc08e03f0 (MD5) / Made available in DSpace on 2018-04-20T13:10:43Z (GMT). No. of bitstreams: 1 patriciamarquesfreirehosterno.pdf: 1525192 bytes, checksum: 8ef21af42b83721d4ac9edafc08e03f0 (MD5) Previous issue date: 2018-01-29 / A presente dissertação foi desenvolvida no âmbito do Mestrado Profissional em Gestão e Avaliação da Educação (PPGP) do Centro de Políticas Públicas e Avaliação da Educação da Universidade Federal de Juiz de Fora (CAEd/UFJF). O caso de gestão estudado discute as dificuldades na gestão dos recursos financeiros recebidos pelas Associações de Pais, Mestres e Comunitários (APMCs) das escolas da Coordenadoria Distrital de Educação 03 (CDE 03) da Secretaria de Estado e Qualidade de Ensino (Seduc-AM), localizadas na zona centro-oeste e centro-sul de Manaus. Como objetivo geral para este estudo, intencionou-se identificar as principais dificuldades das APMCs para realizar a gestão dos recursos financeiros, considerando-se a necessidade do cumprimento das leis e normas estabelecidas para aplicação dos recursos destinados às escolas públicas, e propor, a partir dos resultados da pesquisa, um Plano de Ação Educacional (PAE) voltado para a melhoria do planejamento, execução e prestação de contas dos recursos financeiros, bem como para o fortalecimento da autogestão escolar. Nesse sentido, definimos como questão norteadora para o caso: quais os entraves à gestão dos recursos financeiros realizada pelas APMCs da CDE 03? Diante de tal contexto, assumimos como hipótese que os membros das APMCs desconhecem as legislações dos programas federais e estaduais e os critérios de repasse dos recursos vinculados a eles, bem como as obrigações legais, ou seja, as atribuições enquanto entidade de direito privado que declara tributos e, ainda, que os membros da Diretoria da APMC, em especial presidente e tesoureiro, não possuem um tempo específico dentro de sua carga horária de trabalho na escola destinado para realizar as ações que competem a tais funções. Como conceitos teóricos principais discutidos, debatemos a descentralização das políticas e recursos educacionais, a partir de Oliveira (2014); o planejamento participativo, com base em Gandin (2001) e Ganzeli (2001); o autogoverno e a autonomia, por meio das discussões de Parente e Lück (1999) e Barroso (2004); o planejamento e a gestão, amparados em David et al (2012); a gestão de recursos, balizados em Mendes e Nunes (2007); a administração escolar, a partir de Paro (2010) e a prestação de contas, com base em Costa, Silva e Nova (2014), entre outros. Para a pesquisa de campo, utilizamos as entrevistas semiestruturadas, destinadas aos presidentes das APMCs e aos diretores de quatro escolas da CDE 03. As principais conclusões da análise confirmaram as hipóteses iniciais, apontando para: o desconhecimento por parte dos sujeitos das competências, legislação, dos aspectos contábeis, bem como a ausência de articulação da aplicação de recursos e proposta educacional da escola; a dificuldade na organização e apresentação da documentação exigida para a prestação de contas. Assim, o PAE está formulado com base em três proposições: formação continuada e em contexto em gestão financeira, encontro de APMCs e Conselhos Escolares para a gestão financeira na escola e criação de um espaço on-line para interação APMCs/CDE 03. / The present dissertation was conducted within the scope of the Professional Master's Degree in Management and Educational Evaluation (PPGP) of the Public Policies and Educational Evaluation Center at the Universidade Federal de Juiz de Fora (CAEd/UFJF). The case of management studied discusses the difficulties in managing financial resources received by the Parents, Teachers and Community Associations (APMCs) of the schools at the District Office of Education 03 (CDE 03) in the Secretary of State and Quality of Education (Seduc–AM), located at the Central-west and South Central part of Manaus. As the main aim, it was intended to identify the main difficulties of the APMCs to manage financial resources, considering the need to comply with laws and established rules for the application of resources in public schools; and propose, from the results of the research, an Educational Action Plan (PAE) aimed at improving the planning, execution and accountability of financial resources, as well as strengthening school self-management. In this sense, we define as the leading question for the case: what are the obstacles to the management of financial resources carried out by the APMCs of CDE 03? Given the context of the study, we assume as a hypothesis that the members of the APMCs are unaware of the federal and state legislation and the criteria for transferring resources related to them, as well as the legal obligations, that is, the attributions as a private law entity that the members of the APMC board of directors, especially the president and treasurer, do not have a specific time within their working hours in the school to carry out the actions that are not due to such functions. As main theoretical concepts approached, we discussed the decentralization of educational policies and resources from Oliveira (2014), the participatory planning based on Gandin (2001) and Ganzeli (2001), self-government and autonomy by means of discussions by Parente and Luck ( 1999) and Barroso (2004), planning and management by David et al. (2012), resource management by Mendes and Nunes (2007), school management by Paro (2010) and accountability by Costa, Silva and Nova (2014), among others. For the field research, we used the semi-structured interviews with the APMCs presidents and the principals of four schools at the CDE 03. The main conclusions of the analysis confirmed the initial hypotheses, pointing to the lack of knowledge by the subjects of the competences, legislation, accounting aspects, as well as the absence of articulation of the application of resources and school educational proposal; difficulty in organizing and presenting the documentation required to the accountability. The PAE is formulated on the basis of three propositions: continuous and in-service training in financial management, APMCs meeting and School Councils for financial management in the school and creation of an online space for APMCs/CDE 03 interaction.

Cílem mé diplomové práce je analyzovat krátkodobé finanční řízení ve zvolené akciové společnosti, konkrétně v letech 2000 - 2008. V teoretické část jsem definovala nejen základní pojmy v oblasti pracovního kapitálu, ale především metody řízení zásob a pohledávek, náklady s nimi spojené, problémy z oblasti řízení zásob a pohledávek, vymezení a řízení peněžních prostředků a krátkodobé financování.Tyto informace jsem převedla do praktické části a uplatnila je při analýze krátkodobého finančního řízení v konkrétním podniku ve sledovaném období 2000 - 2008. Dále jsem zhodnotila pracovní kapitál, kde jsem provedla hodnocení jednotlivých typů podnikových zásob, druhů pohledávek a finančního majetku, který podnik vykazuje. Na závěr jsou shrnuty výsledky jednotlivých analýz a navrhnuta doporučení, týkající se zjištěných nedostatků v oblasti řízení oběžného majetku a jeho financování.

The main objective of this thesis is to map and interpret the financial impacts of the economic crisis on a selected group of classical music cultural events by describing the influence of the possible decline in financial resources on their output and efficiency. The first part of the thesis presents the theoretical basis of culture financing and cultural policy in the Czech Republic and sums up the fundamental economic theories of the behaviour of economy during economic crisis, thus providing a starting point for further interpretation of the performance of these organizations. The second part of this thesis comprises qualitative research of possible variables on a representative sample of classical music festivals. The research is carried out through a content analysis of their annual reports and a secondary analysis of other data provided by relevant institutions. The final section of the thesis attempts to evaluate the impact of the economic crisis on the cultural sector, to confirm or disprove the initial premises and to evaluate generally the financial stability of the Czech classical music festivals.