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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Os fundos patrimoniais endowment no Brasil

Spalding, Erika 15 April 2016 (has links)
Submitted by Erika Spalding (es@bslaw.com.br) on 2016-05-24T14:28:36Z No. of bitstreams: 1 dissertação_erika_spalding_vfinal1.pdf: 1594026 bytes, checksum: 31f46ac9137883ac2026d33004b3e1e4 (MD5) / Approved for entry into archive by Joana Martorini (joana.martorini@fgv.br) on 2016-05-25T18:18:25Z (GMT) No. of bitstreams: 1 dissertação_erika_spalding_vfinal1.pdf: 1594026 bytes, checksum: 31f46ac9137883ac2026d33004b3e1e4 (MD5) / Made available in DSpace on 2016-05-25T18:28:06Z (GMT). No. of bitstreams: 1 dissertação_erika_spalding_vfinal1.pdf: 1594026 bytes, checksum: 31f46ac9137883ac2026d33004b3e1e4 (MD5) Previous issue date: 2016-04-15 / The present study aims to provide a wide panorama of the endowment funds in Brazil, addressing not only the concept of this kind of fund and its role in the development context of the Brazilian third sector, but also the current legal barriers that hinder the full consolidation of the endowment as an important tool for the sustainable management of nonprofit organizations’ assets. The methodology adopted for this purpose relies on a course that goes from a more abstract approach – the gathering and analysis of the (actual and expected) legislation concerning the endowment funds – and ends with a more concrete one – the study of the demands and challenges faced by a few endowments funds based in the state of São Paulo that were interviewed by the author. / O presente trabalho pretende fornecer um panorama amplo sobre os fundos patrimoniais de endowment no Brasil, tratando não apenas da conceituação dessa espécie de fundo e da sua contextualização na evolução do Terceiro Setor brasileiro, mas também dos entraves legais que atualmente dificultam a sua plena consolidação como ferramenta de gestão sustentável de patrimônios de entidades sem fins lucrativos. A metodologia adotada para isso consiste num percurso que parte da abordagem mais abstrata – reunião e análise pura da legislação brasileira (atual e projetos de lei) atinente ao endowment – e termina com uma mais concreta – estudo das demandas e desafios enfrentados por alguns fundos patrimoniais existentes no Estado de São Paulo que foram entrevistados para esta pesquisa.

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