Made available in DSpace on 2015-12-03T18:35:22Z (GMT). No. of bitstreams: 1 Andrea_Rodrigues.pdf: 1423834 bytes, checksum: 4fbb027683eae2dee3d9ba1202c501fe (MD5) Previous issue date: 2008-09-02 / The Brazilian cinematographic industry has been steadily increasing the number of films produced per year. The study elaborated the main phases of national film development from 1896 to 2007. The study also highlighted the role of the fiscal incentive laws which are of such importance for the development and survival of the Brazilian film industry. The national producers who do not have sufficient capital to internally finance film production thus they rely on these fiscal incentives. The control and management of costs are addressed by periodic reporting of amounts received from the fiscal incentive funds to the Brazilian National Film Agency (ANCINE). Planning, execution and control are of extreme importance for the development of activities by the producers. The realization of the need to improve results and better control costs was in part triggered by the difficulty that management encountered in meeting the ANCINE reporting requirements. A case study methodology was utilized. Four (film) case studies were selected to analyze performance, focusing on the improvement in cost control, budgeting and P&L analysis / O cen??rio cinematogr??fico brasileiro vem se desenvolvendo no que tange ?? quantidade de produ????o de filmes por ano. O estudo elaborou as principais fases de desenvolvimento do cinema nacional de 1896 a 2007. Quanto ao papel das Leis de Incentivos Fiscais, verificou-se que s??o de suma import??ncia para este ramo de atividade, uma vez que hoje ele sobrevive de fomento. As produtoras, por sua vez, n??o detendo capital o suficiente para custear a produ????o dos filmes, recorrem a essas Leis. O controle e o gerenciamento dos custos s??o Direcionados ?? presta????o de contas dos valores captados de incentivos fiscais para a Ag??ncia Nacional de Cinema (ANCINE). Tanto o planejamento, quanto a execu????o e controle s??o de extrema import??ncia para o desenvolvimento das atividades das produtoras. A constata????o da necessidade de aprimoramento do controle dos custos e resultado se deu pela falta de gerenciamento pr??prio das produtoras, hoje utilizado somente em fun????o da presta????o de contas do valor fomentado. Como metodologia de pesquisa foi utilizado o estudo de caso, sendo selecionados quatro casos (filmes) para an??lise de desempenho, focando no aprimoramento dos Crit??rios de custeio, or??amento e resultados de uma produtora de filmes

Made available in DSpace on 2015-12-03T18:35:34Z (GMT). No. of bitstreams: 1 Jefferson_Giacomace_de_Sousa_Freitas.pdf: 574504 bytes, checksum: 71a29ad45c1f1aa5e4a05e89199a3509 (MD5) Previous issue date: 2015-08-06 / In order to obtain the disclosure of conformity index (ICE), this paper selected as the measurement attributes and the mandatory disclosure published in the notes on chemical companies for the year 2013, adhering to forty-five (45) technical pronuncements (CPC), seventeen interpretations (ICPC) and six guidelines (OCPC), issud by the committee of accounting pronouncements (CPC). The research methodology applied is characterized as qualitative and quantitative and documentary character. The research methodology is characterized as qualitative and quantitative and documentary character. Qualitative because it is to examine the financial statements and notes disclosed by companies to comply with the standards, guidelines and interpretations in the category disclosure and measurement. The approach is also characterized as quantitative as calculate the Disclosure Compliance Index (ICE) applied to the Brazilian chemical industry , and its evolution. The result of our analysis, the net disclosure complaince rate was 61% 55% and 63% to the companhy Braskem S.A, Fertilizers Henringer S.A and Elekeiroz S.A, Which had 152, 137 and 157 disclosure of items of a total 248 items requerid for the year 2013. This study hopes to contribute to the disclosure of conformity index (ICE) for the evaluation of companies in Brazil capital market compared with overseas companies that adopted IFRS correlated to CPC adopted in Brazil, if companies with a high disclosure complaince (ICE) have lower risks and if there was a decrease or absence of volunteers items, since it expects an increase of the items requerid on the basis of CPC, ICPC, OCPC / Com o prop??sito de auferir o ??ndice de conformidade de evidencia????o (ICE), este trabalho selecionou como atributos a mensura????o e a evidencia????o obrigat??rias publicadas nas notas explicativas nas empresas do setor qu??mico, referente ao ano de 2013, aderentes aos quarenta e cinco (45) pronunciamentos t??cnicos (CPC), dezessete interpreta????es (ICPC) e seis orienta????es (OCPC), emitidos pelo comit?? de pronunciamentos cont??beis (CPC). A metodologia da pesquisa aplicada caracteriza-se como quali-quantitativa e de car??ter documental. Qualitativa por se tratar de examinar as demonstra????es cont??beis e notas explicativas divulgadas pelas empresas se est??o em conformidade com os pronunciamentos, orienta????es e interpreta????es no quesito evidencia????o e mensura????o. A abordagem tamb??m se caracteriza como quantitativa, pois calcular?? o ??ndice de Conformidade de Evidencia????o (ICE) aplicado ao setor qu??mico brasileiro, e sua evolu????o. Como resultado da nossa an??lise, o ??ndice de conformidade de evidencia????o apurado foi de 61%, 55% e 63%, para a empresa Braskem S.A, Fertilizantes Heringer S.A e Elekeiroz S.A, que apresentaram 152, 137 e 157 itens de evidencia????o de um total de 248 itens obrigat??rios para o ano de 2013. Este trabalho espera contribuir para o ??ndice de conformidade de evidencia????o (ICE) para avalia????o das empresas no mercado de capitais do Brasil em compara????o com as empresas no exterior que adotaram as IFRS s correlacionadas aos CPC s adotados no Brasil, se as empresas com um alto ??ndice de conformidade de evidencia????o (ICE) possuem riscos menores e se houve uma diminui????o ou n??o dos itens volunt??rios, uma vez que se espera um aumento dos itens obrigat??rios com base nos CPC, ICPC, OCPC

Made available in DSpace on 2015-12-04T11:45:20Z (GMT). No. of bitstreams: 1 Antonio_Celso_Aleixo.pdf: 617050 bytes, checksum: f40f1b414ea7e3c5ca13e4aadaaf9eae (MD5) Previous issue date: 2005-05-23 / This dissertation explores the concepts of measurement which supports to the accounting system of the companies, and investigate if they reflect practices of the managerial accounting. Are the small and medium size companies which compose the regional cluster of female shoes manufacturing, at the city Ja??, estate of S??o Paulo, object of observation this study. The general aim will be demonstrate that information based on criteria of managerial accounting, has better conditions to support the decision making process, even for small and medium size companies, despite their administrative structural limitation. The sample of the research, which has been intensionally chosen, is composed by fifteen small and medium size shoes companies, which have been classified under Fiesp's criteria. Those companies have been chosen among a population that ranges sixty small and medium size shoes companies, registered in the cadastre at the City Hall of Ja??. The study indicates that those companies choose by the principals accounting concepts, when they measure their operations, worrying only whith what has been established by the tributary legislation, specially, to the measurement of annual profit. / O trabalho explora os conceitos de mensura????o que d??o suporte ao sistema de informa????o cont??bil das empresas, e investiga se os mesmos refletem pr??ticas de Contabilidade Gerencial. S??o as empresas de pequeno e m??dio porte que, formam o cluster regional da fabrica????o de cal??ados femininos, no Munic??pio de Ja??, Estado de S??o Paulo, objeto de observa????o deste estudo. O objetivo geral ser?? demonstrar que, informa????es baseadas em crit??rios de mensura????o de Contabilidade Gerencial, possuam melhores condi????es de apoiar o processo de tomada de decis??o, mesmo para empresas de pequeno e m??dio porte, em que pesem as conhecidas limita????es em suas estruturas administrativas. A amostra da pesquisa, escolhida intencionalmente, ?? composta por quinze empresas de pequeno e m??dio porte do setor cal??adista, classificadas de acordo com crit??rio definido pela FIESP. Foram escolhidas a partir de uma popula????o de sessenta empresas de pequeno e m??dio porte, registradas no Cadastro da Prefeitura Municipal de Jahu. O estudo indica que, ao mensurar suas opera????es, estas empresas optam pelos conceitos que d??o suporte aos Princ??pios Fundamentais de Contabilidade, preocupando-se, exclusivamente, com o que determina a legisla????o tribut??ria vigente, especialmente, as regras para apura????o do lucro anual.

Made available in DSpace on 2015-12-04T11:45:23Z (GMT). No. of bitstreams: 1 Fabio_Monterazo_Silva.pdf: 3083442 bytes, checksum: 5eb6989f45a1f782d1dce2a9f17ce457 (MD5) Previous issue date: 2005-04-25 / The present work deals with the model of Value Based Management (VBM), by means of a bibliographical research, objectifying the specific theoretical revision on the subject and of the main related factors the VBM, and complemented for a study of case in a multinational company, of the branch of foodservices, that use diverse concepts of the VBM in its Model of Management. The main objective of this dissertation was to make a comparative analysis enters current practical of management of the company the object of the case study, with the deriving concepts of the VBM. The work counted on an internal research (Questionnaire), collects of data by means of opened interviews, of little duration, aiming at to get the maximum of information of the company, document collection and direct comment. Having as main conclusions of the work, the evidence that current the practical ones of management of the company are lined up to the concepts of the VBM, according to perception of the managers and by means of a critical analysis of current the practical ones of management of the company. / O presente trabalho trata do modelo de Gest??o Baseada em Valor (GBV), por meio de uma pesquisa bibliogr??fica, objetivando a revis??o te??rica espec??fica sobre o tema e sobre os principais fatores relacionados ?? GBV, complementado por um estudo de caso em uma empresa multinacional do ramo de servi??os de alimenta????o, que utiliza diversos conceitos da GBV no seu Modelo de Gest??o. O objetivo principal desta disserta????o foi fazer uma an??lise comparativa entre as atuais pr??ticas de gest??o da empresa objeto do estudo de caso, com os conceitos oriundos da GBV. O trabalho contou com uma pesquisa interna (question??rio); coleta de dados por meio de entrevistas abertas, de pouca dura????o, visando obter o m??ximo de informa????o da empresa; coleta de documentos e observa????o direta, tendo, como principais conclus??es do trabalho, a constata????o de que as atuais pr??ticas de gest??o da empresa est??o alinhadas aos conceitos da GBV, segundo a percep????o dos gestores e por meio de uma an??lise cr??tica das atuais pr??ticas de gest??o da empresa.

Made available in DSpace on 2015-12-04T11:45:24Z (GMT). No. of bitstreams: 1 Marcio_Antonio_ Goncalves.pdf: 537717 bytes, checksum: 240c9e65f5941f377ffb804de3d0b6a0 (MD5) Previous issue date: 2005-11-21 / Many of the national and multinational big companies have been operating with Shared Services on several business area. The purpose of this assignment is to know a Multinational Vitamins company's structure and its Latin America Controllership area operating in a Shared Services environment. The studied company is trade leader on the animal and human vitamins worldwide that has its own centers of research, production, sales, and distributions centers spread around the world. The company has its own centers supplying the pharmaceutical, cosmetics animal and human nutrition industries with high quality vitamins. To achieve the purpose of this assignment the methodology research adopted, besides of the bibliographic surveyed, a case study in the related company. The collected data has a possible comparison between the searched bibliography and the case study done. The results shows that Shared Services search to put together in the same administrative proceedings that support many business units or affiliates companies. Such units can focus their effort on the company's works strategic aspects. Also, the target of the shared services environment is to eliminate functions and activities that frequently are duplicates in the company. Shared services operate with low costs and high levels of services, specially developing both technological investments for integrated systems and creating scale economies that add values to the company, and still has customer-partner satisfaction focus. However the customer-partners (the countries of Latin America region) are satisfied or very satisfied with the information and services provided by the Shared Services - Cost, this area demands revisions for adequacy their necessities, therefore the managers of the countries searched currently need add information that they are being developed by the local Controllership or on the proper business area. / Many of the national and multinational big companies have been operating with Shared Services on several business area. The purpose of this assignment is to know a Multinational Vitamins company's structure and its Latin America Controllership area operating in a Shared Services environment. The studied company is trade leader on the animal and human vitamins worldwide that has its own centers of research, production, sales, and distributions centers spread around the world. The company has its own centers supplying the pharmaceutical, cosmetics animal and human nutrition industries with high quality vitamins. To achieve the purpose of this assignment the methodology research adopted, besides of the bibliographic surveyed, a case study in the related company. The collected data has a possible comparison between the searched bibliography and the case study done. The results shows that Shared Services search to put together in the same administrative proceedings that support many business units or affiliates companies. Such units can focus their effort on the company's works strategic aspects. Also, the target of the shared services environment is to eliminate functions and activities that frequently are duplicates in the company. Shared services operate with low costs and high levels of services, specially developing both technological investments for integrated systems and creating scale economies that add values to the company, and still has customer-partner satisfaction focus. However the customer-partners (the countries of Latin America region) are satisfied or very satisfied with the information and services provided by the Shared Services - Cost, this area demands revisions for adequacy their necessities, therefore the managers of the countries searched currently need add information that they are being developed by the local Controllership or on the proper business area. / Muitas grandes empresas nacionais e multinacionais operam em diversas ??reas com Servi??os Compartilhados. Este trabalho tem por objetivo conhecer a estrutura de uma empresa multinacional e sua ??rea de Controladoria na Am??rica Latina, operando em um ambiente de Servi??os Compartilhados. Para atingir o objetivo proposto, no presente trabalho optou-se por adotar como metodologia de pesquisa, al??m do levantamento bibliogr??fico, um estudo de caso em uma empresa l??der de mercado no mundo em vitaminas animais e humanas, que tem seus pr??prios centros de pesquisas, produ????o e vendas, e conta, tamb??m com redes de distribui????o espalhadas pelo mundo que suprem as ind??strias de nutri????o animal e humanas, as ind??strias farmac??uticas e de cosm??ticos, com vitaminas de alta qualidade. Os dados coletados permitiram uma compara????o entre a bibliografia pesquisada e o estudo de caso realizado. Os resultados mostraram que Servi??os Compartilhados buscam colocar juntos, em um mesmo local, processos administrativos de suporte das muitas unidades de neg??cios ou filiais de uma corpora????o, para que tais unidades possam focalizar nos aspectos estrat??gicos da empresa, e tamb??m com o intuito de eliminar fun????es e atividades que, freq??entemente, est??o duplicadas na mesma. Servi??os Compartilhados operam com custos baixos e altos n??veis de servi??os, alavancam investimentos tecnol??gicos, principalmente para sistemas integrados, agregam valores ?? empresa gerando economias de escala, e tem, ainda o principal objetivo de satisfa????o dos seus clientes-parceiros. A presente pesquisa apurou que, embora os clientes-parceiros (os pa??ses da regi??o da Am??rica Latina) estejam satisfeitos com as informa????es e servi??os oriundos de Servi??os Compartilhados - Custos, demanda revis??es para adequa????o de suas necessidades, pois os gestores dos pa??ses pesquisados necessitam de informa????es adicionais as que est??o sendo desenvolvidas pela Controladoria local ou pela pr??pria ??rea de neg??cio.

Made available in DSpace on 2015-12-04T11:45:27Z (GMT). No. of bitstreams: 1 Sergio_Ricardo_Silva_Schreiner.pdf: 899701 bytes, checksum: f4095338b1a848c4b6fc696d0d62e8e7 (MD5) Previous issue date: 2004-07-30 / This study aims at analyzing current status and the difficulties faced by brazilian companies to comply with the new Sarbanes-Oxley Act, which covers internal controls and corporate governance issues. It is a case study based on a large brazilian company with securities (American Depositary Receipts - ADRs) traded in the US capital market that has to comply, in a short period, to the requirements of the law enacted in 2002. The case study is complemented by a bibliographic review on the companies internal controls evolution, on the increase of corporate governance in the last two decades as a response to the conflicts by the agency theory due to the segregation between ownership and management, the key issues of the new legislation, specifically those related to internal controls, and the results of some recent surveys on the current status of some large american companies, and the difficulties faced by them, to comply with the Sarbanes-Oxley Act. Although internal controls exist and are assessed on a on-going basis at brazilian public companies, at least because they have their financial statements audited, the new law obliges the principal executives to assert the existence and reliability of such controls, which must also be attested by independent auditors. The study aims to contribute to the awareness of the internal controls relevance to assure the accuracy of companies financial statements, as well as to increase shareholders and stakeholders value. The initial hypothesis is that since the new legislation do not include a standard to assess internal controls then the companies should be looking for an efficient way to satisfactorily comply with the requirements. As a contributing factor, the empirical aspects described in the case study confirmed the concepts of the review bibliography. As a consequence of both the empirical observation and the theoretical basis, we concluded that actually the companies are still looking for the best practices to comply with the new legislation, and that the audit entities have been actively supporting the companies to achieve such objective. / Estudo realizado visando analisar o est??gio atual e as dificuldades encontradas pelas empresas brasileiras para o atendimento da nova legisla????o norte-americana, a Lei Sarbanes-Oxley, que trata de controles internos e governan??a corporativa. Trata-se de um estudo de caso realizado em uma empresa nacional de grande porte que tem valores mobili??rios (American Depositary Receipts - ADRs) negociados no mercado de capitais norte-americano e que ?? obrigada a atender, em um prazo relativamente curto, aos requisitos da lei editada em 2002. O estudo de caso ?? complementado por uma revis??o bibliogr??fica acerca da evolu????o dos controles internos das empresas, do crescimento da governan??a corporativa nas duas ??ltimas d??cadas como resposta aos conflitos gerados pela teoria da ag??ncia, conseq????ncia da separa????o cada vez maior entre propriedade e gest??o, dos pontos principais da nova legisla????o, especificamente os referentes a controles internos, e dos resultados de algumas pesquisas recentes sobre o est??gio em que se encontram algumas das maiores empresas norte-americanas, e as dificuldades que as mesmas t??m encontrado, para o atendimento da Sarbanes-Oxley. Embora os controles internos existam e sejam peri??dica e oportunamente avaliados nas empresas brasileiras de capital aberto, at?? porque elas t??m suas demonstra????es financeiras auditadas por auditores independentes, a nova legisla????o obriga os principais executivos a atestarem a exist??ncia e confiabilidade dos mesmos, os quais devem ser, ainda, objeto de certifica????o por auditores externos. O trabalho tem como objetivo contribuir para a conscientiza????o da import??ncia dos controles internos para a garantia da acur??cia das informa????es cont??beis e financeiras das empresas, bem como para a gera????o de valor para os acionistas e outras partes interessadas. A hip??tese inicial ?? de que como a nova legisla????o n??o apresenta um padr??o a ser seguido para a avalia????o dos controles internos das empresas ent??o estas devem estar buscando uma maneira eficiente de atender satisfatoriamente os requisitos. Como fator corroborativo, os aspectos emp??ricos descritos no estudo de caso confirmaram os conceitos da revis??o da literatura efetuada. Como conseq????ncia da observa????o emp??rica e do embasamento te??rico, chegou-se ?? conclus??o de que efetivamente as empresas ainda est??o procurando as melhores pr??ticas para o atendimento da nova lei, e que as empresas de auditoria t??m participado ativamente no suporte para o atingimento de tal objetivo.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-01-27T13:45:19Z No. of bitstreams: 2 Jose_Orcelio_do_Nascimento.pdf: 528646 bytes, checksum: 998844502f4bafdd46c2e3aa406ca907 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-01-27T13:45:19Z (GMT). No. of bitstreams: 2 Jose_Orcelio_do_Nascimento.pdf: 528646 bytes, checksum: 998844502f4bafdd46c2e3aa406ca907 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2010-08-31 / In the seventies of the twentieth century, there was an expansion in the production of electricity in Brazil. On April 26, 1973 the Itaipu Treaty was concluded between Brazil and Paraguay which enabled the construction of a hydroelectric plant in the border between the two countries: the Itaipu Binacional, which is governed by the Itaipu Treaty and its Annexes. The accounting of this entity presents singularities as Annex C of the Itaipu Treaty which sets the financial databases and the provision of services of Itaipu electricity and also how will the cost of electricity service will be comprised, although the depreciation of fixed assets has not been included, as a result the effect of the depreciation of the company facilities has not been presented in its financial statements, generating a communication issue, or better, the loss of accounting information quality between Itaipu Binacional and its stakeholders and this problem still affects the financial statements of ELETROBRAS (Centrais El??tricas Brasileiras S/A.) on grounds of Itaipu Binacional being constituted by ELETROBRAS and ANDE (Administraci??n Nacional de Eletricidad) with equal participation in the capital of Itaipu Binacional. This dissertation aims to analyze Itaipu Binacional accounting practices in the evaluation of its fixed assets, under the view of the Accounting Theory, and new Corporate Accounting standards as IFRS (International Financial Reporting Standards) and the new Public Accounting under IPSAS (International Public Sector Accounting Standards). To achieve these objectives a descriptive search has been conducted and a deductive method has been used as research and documentary analysis technique has been used as analysis of data. It has been observed a gap in accounting literature regarding binational ventures as Itaipu Binacional. The justifications of this study are its probable practical applicability in the Itaipu Treaty review and the possibility of Brazil joins other binational investments, governed by treaties in the area of electric power generation. In the financial statements for the financial year 2009 of Itaipu Binacional, fixed assets represented 88.22% of total assets, Itaipu accounting practices used in the valuation of fixed assets in relation to measurement, depreciation, maintenance and impairment, diverge from Accounting Theory, Corporate Accounting and Public Accounting, for nonuse of depreciation, the use of maintenance was mentioned, although its values were not presented and the impairment test was not applied in searched exercises which is briefly quoted in 2008. Another problem detected in this survey is the absence of forecast supervision by the Tribunal de Contas da Uni??o, contesting the Constitui????o Federal of the Rep??blica Federativa do Brasil and harming the accountability of Itaipu Binacional. It has been concluded that modifications are required in annex C of the Itaipu Treaty such as those that are occurring in Corporate Accounting and Public Accounting that converge to international standards. / Nos anos setenta do s??culo vinte, houve uma expans??o na produ????o de energia el??trica no Brasil. Em 26 de abril de 1973, foi celebrado o Tratado de Itaipu entre Brasil e Paraguai, o que possibilitou a constru????o de uma usina hidrel??trica na fronteira entre os dois pa??ses: a Itaipu Binacional, que ?? regida pelo Tratado de Itaipu e seus anexos. A contabilidade desta entidade apresenta singularidades como o Anexo C do Tratado de Itaipu que define as bases financeiras e de presta????o dos servi??os de eletricidade da Itaipu e tamb??m como ser?? composto o custo do servi??o de eletricidade, por??m neste custo n??o foi inclu??do a deprecia????o do Ativo Imobilizado, como consequ??ncia a empresa n??o apresenta em suas demonstra????es cont??beis o efeito da deprecia????o de suas instala????es, gerando um problema de comunica????o, ou melhor, a perda da qualidade da informa????o cont??bil entre a Itaipu Binacional e seus stakeholders e ainda este problema afeta as demonstra????es cont??beis da ELETROBRAS (Centrais El??tricas Brasileiras S/A.) em raz??o da Itaipu Binacional ser constitu??da pela ELETROBRAS e pela ANDE (Administraci??n Nacional de Eletricidad) com igual participa????o no capital da Itaipu Binacional. Esta disserta????o tem como objetivos analisar as pr??ticas cont??beis da Itaipu Binacional na avalia????o do seu Ativo Imobilizado, sob a ??tica da Teoria da Contabilidade e das novas normas da Contabilidade Societ??ria, conforme as IFRS (International Financial Reporting Standards) e da nova Contabilidade P??blica segundo as IPSAS (International Public Sector Accounting Standards). Para alcan??ar estes objetivos foi realizada uma pesquisa descritiva e utilizado como m??todo de pesquisa o dedutivo e para an??lise dos dados foi utilizada a t??cnica da an??lise documental. Foi observada uma lacuna na literatura cont??bil a respeito de empreendimentos binacionais como a Itaipu Binacional. As justificativas deste estudo s??o sua prov??vel aplicabilidade pr??tica em uma revis??o do Tratado de Itaipu e a possibilidade do Brasil participar de outros investimentos binacionais, regidos por tratados, na ??rea de gera????o de energia el??trica. Nas demonstra????es cont??beis do exerc??cio de 2009 da Itaipu Binacional o Ativo Imobilizado representa 88,22% do Ativo Total, as pr??ticas cont??beis de Itaipu utilizadas na avalia????o do Ativo Imobilizado em rela????o ?? mensura????o, deprecia????o, manuten????o e impairment divergem da Teoria da Contabilidade, Contabilidade Societ??ria e Contabilidade P??blica, quanto a n??o utiliza????o da deprecia????o, ?? mencionada a utiliza????o da manuten????o, por??m n??o s??o apresentados seus valores e nos exerc??cios pesquisados n??o foi aplicado o teste de impairment que ?? citado de maneira sucinta somente no exerc??cio de 2008. Outro problema detectado nesta pesquisa ?? a aus??ncia no Tratado de Itaipu da previs??o de fiscaliza????o pelo Tribunal de Contas da Uni??o, contrariando a Constitui????o Federal da Rep??blica Federativa do Brasil e prejudicando a accountability da Itaipu Binacional. Conclui-se assim que s??o necess??rias modifica????es no Anexo C do Tratado de Itaipu, como as que est??o ocorrendo na Contabilidade Societ??ria e Contabilidade P??blica que convergem para normas internacionais.

Made available in DSpace on 2016-04-04T18:22:04Z (GMT). No. of bitstreams: 1 Ricardo Alexandre da Silva.pdf: 4665229 bytes, checksum: cc37467a70880b84241ccf1b2383289f (MD5) Previous issue date: 2013-02-20 / Universidade Estadual Paulista J?lio de Mesquita Filho / This research want to understand and analyze the process of creating neighborhoods at Jardim Florence I e II, Parque Floresta, Jardim Itaja?, Jardim Lisa, Jardim Rossin, Jardim Sat?lite Iris, Jardim Santa Rosa, Ch?caras Cruzeiro do Sul e Parque Valen?a, deployed in the region of Campo Grande, Campinas / S?o Paulo. More specifically, it s intented to verify the performance of agents legislation as a tool of appropriation and transformation of large parts of territory in geographic space built; industry that apply to their production practices, streamlines and redevelop the city's urban scales; affordable housing, to be directed to the worker, stimulates the housing market to produce it in a legal and or illegal way. And applying the analysis made of these agents, pursuit through the case study of neighborhoods present in this area, identify the practices of occupation that resulted in the construction of neighborhoods that currently have large social and economic disparities, resulting in a poor urban settlement, with neighborhoods fragmented, dispersed and occupied by a population, permeated by predatory economic practices that give many of these places the title of "Sacrifice Zones". / A presente pesquisa pretende compreender e analisar o processo de cria??o dos bairros Jardim Florence I e II, Parque Floresta, Jardim Itaja?, Jardim Lisa, Jardim Rossin, Jardim Sat?lite Iris, Jardim Santa Rosa, Ch?caras Cruzeiro do Sul e Parque Valen?a, implantados na regi?o do Campo Grande, Campinas / S?o Paulo. Mais especificamente, pretende-se verificar o papel dos agentes a legisla??o como ferramenta de apropria??o e transforma??o de amplas parcelas do espa?o geogr?fico em territ?rio constru?do; a ind?stria que ao aplicar as suas pr?ticas produtivas, dinamiza e requalifica as escalas urbanas da cidade; a moradia popular, que ao ser direcionada ao trabalhador, estimula o mercado imobili?rio a produzi-la de forma legal e ou ilegal. E ao aplicar a analise feita destes agentes, busca-se por meio do estudo de caso dos bairros presentes nesta ?rea, identificar as pr?ticas de ocupa??o que resultaram na constru??o de bairros que atualmente apresentam grandes disparidades sociais e econ?micas, resultando em uma ocupa??o urbana prec?ria, com bairros fragmentados, dispersos e ocupados por uma popula??o, permeada por pr?ticas econ?micas predat?rias que conferem a muitos destes locais o titulo de Zonas de Sacrif?cio .

Made available in DSpace on 2015-04-14T14:41:34Z (GMT). No. of bitstreams: 1 437924.pdf: 850152 bytes, checksum: 5d06cd133699735dfc473afb3a7c3a8a (MD5) Previous issue date: 2012-03-12 / It is a study that deals with part of the artistic production of Roberto Carlos. The singer is the biggest phenomenon of Brazilian popular music, totaling over 120 million albums sold (SANCHES, 2009). Moreover, his personal history followed the formation and organization of national cultural industry. Consequently, to understand this properly, we must inevitably follow the trajectory of this artist. To qualify the characteristics involved in the process, we analyzed the discography of Roberto Carlos launched in the range of 1961 to the year of 1982 a total of 22 albums. This period includes the first recordings of the singer, to the apex of his carrer. The parameters contained in the selected material have information relevant to the study of the musician s work with regard to its insertion in the panorama of production within capitalist logic. The research is guided by three core elements represented sonically, through the musical material; by semantics, reflected in the content of the lyrics; and visually, using the covers of his albums. In this sense, we proceed according to the thesis of Theodor Adorno, in which the musical parameters in themselves are indicators of how the logic of the commodity affects artistic production. Standardization is its most striking reflection. We conclude that the work of Roberto Carlos is composed of a series of standards of production. To that extent, all the material conforms, to some degree, the purpose of developing a business asset. It is a fact that permeates the entire studied material. However, there are differences given by the transition from an initial period of instability that was later replaced by a more sophisticated formulations of production. / Trata-se de um estudo de parte da produ??o art?stica de Roberto Carlos. O cantor ? o maior fen?meno da m?sica popular brasileira, totalizando mais de 120 milh?es de discos vendidos (SANCHES, 2009). Al?m disto, sua hist?ria acompanhou a forma??o e sistematiza??o da ind?stria cultural nacional. Consequentemente, para compreendermos de forma adequada esta, devemos, inevitavelmente, seguir a trajet?ria deste artista. Para qualificarmos as caracter?sticas envolvidas no processo, analisamos a discografia de Roberto Carlos lan?ada no intervalo do ano de 1961 at? o ano de 1982 totalizando 22 ?lbuns. Este per?odo compreende as primeiras grava??es do cantor, at? o ?pice de sua carreira. Os par?metros contidos no material selecionado possuem indica??es relevantes para se realizar um estudo da obra do m?sico no que diz respeito a sua inser??o no panorama da produ??o dentro da l?gica capitalista. A pesquisa ? norteada por tr?s elementos centrais, representados sonoramente, atrav?s do material musical; na sem?ntica, pelo conte?do de suas letras; e visualmente, pelas capas de seus discos. Parte-se da tese de Theodor Adorno, segundo a qual, os par?metros musicais, em si, s?o indicadores da maneira como a l?gica da mercadoria afeta a produ??o art?stica. A estandardiza??o ? o seu reflexo mais marcante. Conclu?mos que a obra de Roberto Carlos ? composta por uma s?rie de padr?es de produ??o. Nesta medida, todo o material se conforma, em algum n?vel, ? finalidade da elabora??o de um bem comercial. ? um fato que permeia toda a discografia analisada do cantor. Contudo, existem diferen?as particulares, atribu?das pela transi??o de um per?odo inicial de precariedade que, posteriormente, foi substitu?do por f?rmulas mais sofisticadas de produ??o.

Made available in DSpace on 2015-04-14T14:42:00Z (GMT). No. of bitstreams: 1 458711.pdf: 6911637 bytes, checksum: a262f50c56613ccdb97e33b8dccfc642 (MD5) Previous issue date: 2014-05-02 / We analysed in this thesis the construction of the image of the actress and singer Carmen Miranda, especially by the film industry, and how the artist influenced the attitudes and habits of some populations, mainly the Brazilian and American people. The method of discourse analysis was used to evaluate the image of Carmen Miranda in the various existing media, highlighting its connection to Hollywood cinema, between 40 and 50, especially with regard to the construction of cultural identity. In order to complement the Discourse Analysis, we utilized the Depth Hermeneutics, with the aim to understand how different symbols were produced from the same image in different populations. We also checked the symbolic language and the representation of the figure of the actress to support the idea of audiovisual handling of latin and american viewers by cinema. The cinema had its cathartic role: the U.S. population wanted to watch "Bombshell" to forget about the war, whereas the Brazilian people felt accepted - recognized - before the figure of Carmen Miranda in foreign cinema. The Hollywood movies in which Carmen Miranda participated had great worldwide impact, marking the peak of her career. They pleased, a lot the U.S. mass. On the other hand, the Latin people did not like the way Carmen was shown in the movies, because they felt offended and poorly represented. This offense was overcome by changes in the script and the great international success of the actress, who kept the Bahia clothing, estabilishing her identity. Beyond Hollywood overproduction, the cinema has always aroused interest in Latin American society, who used to make the movies theater packed. Lay behind these films other Latino looks like "charm" of the big screen movie and disclosure of grand spectacles of Hollywood films which had not existed as a form of entertainment (film vehicle communication) in their societies. In Brazil, which had its fledgling movie theaters and movie productions sponsored and controlled by the United States, these effects were even greater. / Analisamos nesta tese a constru??o da imagem da atriz e cantora Carmen Miranda, principalmente pela ind?stria cinematogr?fica, e como essa artista, por sua vez, influenciou as atitudes e os costumes de algumas popula??es, sobretudo, dos brasileiros e norte-americanos. O m?todo da An?lise de Discurso foi usado ao avaliarmos a imagem de Carmen Miranda nos diversos meios de comunica??o existentes, destacando sua liga??o com o cinema de Hollywood, entre os anos 40 e 50, especialmente no que se refere ? constru??o da identidade cultural. Para complementar a An?lise do Discurso, utilizamos o uso da Hermen?utica de Profundidade, com o objetivo de entender como foram gerados s?mbolos diferenciados entre popula??es distintas diante de uma mesma imagem. Verificamos, ainda, a linguagem simb?lica e a representatividade associadas ? figura da atriz para sustentar a ideia de manipula??o audiovisual, pelo cinema, tanto dos espectadores latino-americanos quanto dos norte-americanos. O cinema tinha seu papel cat?rtico: a popula??o dos EUA ia assistir ? Pequena Not?vel para esquecer-se da guerra; j? os brasileiros se sentiam aceitos reconhecidos diante da figura de Carmen Miranda no cinema estrangeiro. Os filmes de produ??o hollywoodiana dos quais Carmen Miranda participou tiveram grande repercuss?o mundial, marcando o auge de sua carreira. Agradaram, e muito, ? massa norte-americana. Por outro lado, aos latinos n?o agradava a forma como Carmen era mostrada nos filmes, pois sentiam-se ofendidos e mal- representados. Ofensa esta que foi superada pelas mudan?as no roteiro e pelo grande sucesso internacional da atriz, que manteve a roupa de baiana, marcando sua identidade. Al?m da superprodu??o hollywoodiana, o meio cinematogr?fico sempre despertou interesse na sociedade latino-americana, que lotava as salas de cinema. Havia por tr?s desses filmes outros olhares latinos como o encanto da grande tela do cinema e a divulga??o dos grandes espet?culos dos filmes hollywoodianos que at? ent?o n?o existiam como forma de entretenimento (ve?culo de comunica??o cinematogr?fico) em suas sociedades. No Brasil, que teve suas incipientes salas de cinema e produ??es de filmes patrocinadas e controladas pelos Estados Unidos, estes efeitos eram ainda maiores.