Submitted by Caroline Xavier (caroline.xavier@pucrs.br) on 2017-06-30T13:43:29Z No. of bitstreams: 1 DIS_PAMELA_DE_MEDEIROS_ENGELMANN_COMPLETO.pdf: 4731701 bytes, checksum: 84078b031517fd9e5d98eb0cff7eaf16 (MD5) / Made available in DSpace on 2017-06-30T13:43:29Z (GMT). No. of bitstreams: 1 DIS_PAMELA_DE_MEDEIROS_ENGELMANN_COMPLETO.pdf: 4731701 bytes, checksum: 84078b031517fd9e5d98eb0cff7eaf16 (MD5) Previous issue date: 2017-03-10 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / In Brazil, landfills are the unic form of final waste disposal that being still permitted by law. However, the leachate produced during the organic matter decomposition process has a complex composition and can cause contamination of the surface and groundwater of the landfill region. Thus, the monitoring of these areas is extremely important for the characterization of the leachate produced and to avoid environmental damages. Thus, the present study had the objective of monitoring the area of a Brazilian landfill using conventional parameters (metals, anions, ammonia and physicochemical parameters), stable isotopes of dissolved inorganic carbon (?13C-DIC) and dissolved organic carbon (?13C-DOC) allied to multivariate analysis techniques. Samples of raw leachate, leachate of stabilization lagoons, groundwater and surface water adjacent to the landfill were characterized. The conventional and alternative parameters together with the multivariate analysis showed that old cell (C3) is in a more advanced process of stabilization of the organic matter, probably already in the methanogenic phase. The data show that the organic matter stabilization lagoons are being efficient, improving the quality of the leachate. The values found for alkali metals, nitrate and chloride indicate contamination in one of the groundwater monitoring wells (PZ3) and, moreover, the sand extraction area (BG1) present at the side of the landfill study also show variation when compared with local white. Thus, isotopic ratio data for groundwater and surface waters were important to confirm the presence of contamination at the PZ3 and BG1 sampling sites, since an isotopic enrichment of the ?13C-DIC was observed at these sites. / No Brasil, os aterros sanit?rios s?o ?nica forma de deposi??o final de lixo permitida por lei. Por?m, o lixiviado resultante do processo de decomposi??o da mat?ria org?nica tem uma composi??o complexa e pode causar contamina??o das ?guas superficiais e subterr?neas da regi?o. Assim, o monitoramento destas ?reas ? extremamente importante para a caracteriza??o do lixiviado produzido e para evitar danos ao meio ambiente. O presente estudo teve como objetivo monitorar a ?rea de um aterro sanit?rio utilizando par?metros convencionais (metais, ?ons e par?metros f?sico-qu?micos), is?topos est?veis do carbono inorg?nico dissolvido (?13C-DIC) e do carbono org?nico dissolvido (?13C-DOC) aliados a t?cnicas de an?lise multivariada. Foram caracterizadas amostras de lixiviado bruto, lixiviado das lagoas de estabiliza??o, de ?guas subterr?neas e superficiais adjacentes ao aterro. Os par?metros convencionais e alternativos, juntamente com a an?lise multivariada, mostraram que a c?lula de deposi??o de res?duos antiga (C3) encontra-se em um processo mais avan?ado de estabiliza??o da mat?ria org?nica, provavelmente j? na fase metanog?nica. Os dados mostram que as lagoas de estabiliza??o est?o sendo eficientes, melhorando a qualidade do lixiviado. Os valores encontrados para metais alcalinos, nitrato e cloreto indicam contamina??o em um dos po?os de monitoramento de ?gua subterr?nea (PZ3) e, al?m disso, a jazida (BG1) presente ao lado do aterro apresenta varia??o quando comparadas aos brancos. Assim os dados da raz?o isot?pica das ?guas subterr?neas e superficiais foram importantes para confirmar a presen?a de contamina??o nos pontos PZ3 e BG1, uma vez que foi observado um enriquecimento isot?pico da ?13C-DIC nesses locais.

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

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

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

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

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

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

Syftet med studien är att analysera det självbiografiska verket Orange is the New Black : mitt år i ett kvinnofängelse (2010) författad av Piper Kerman utifrån dels ett intersektionellt perspektiv och dels utifrån Martha C. Nussbaums begrepp Cultivating humanity som handlar om hur vi ska utbilda människor till att bli goda världsmedborgare. Även teorier om genren självbiografi har tagits i beaktande i analysen. Metoden som studien grundar sig på är en kvalitativ närläsning. Studien visar att romanen berör de olika kategorierna etnicitet, klass och kön, och att författaren Kerman på ett hänsynsfullt sätt skriver om dessa. Att romanen behandlar dessa kategorier skapar goda möjligheter för att diskutera dem, då alla elever på ett eller annat sätt kan identifiera sig utifrån etnicitet, klass och kön. I studiens diskussion framkommer det att det vore gynnsamt om läraren i arbetet med romanen i klassrummet understryker att individen först ser sig som människa, och inte i grupptermer som exempelvis utifrån sin etnicitet, det vill säga att alla människor i grund och botten är människor med en gemensam och global samhörighet.

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Submitted by William Justo Figueiro (williamjf) on 2015-07-27T21:45:13Z No. of bitstreams: 1 13d.pdf: 1162077 bytes, checksum: 608d6cf61021e693ab5f04d08af841a6 (MD5) / Made available in DSpace on 2015-07-27T21:45:13Z (GMT). No. of bitstreams: 1 13d.pdf: 1162077 bytes, checksum: 608d6cf61021e693ab5f04d08af841a6 (MD5) Previous issue date: 2011-04-18 / Nenhuma / Esta dissertação busca relacionar o conceito de multidão de Antonio Negri e Michael Hardt e o indymedia center – rede global de coletivos de mídia independente – para a criação de conceito, o de jornalismo de multidão. O conceito proposto se refere à resistência principalmente às mídias hegemônicas. O indymedia é feito pela multidão, os grupos de resistência dos pobres e os movimentos por outra globalização, e ele faz multidão, por tentar criar território a-centrado. Pensado assim, o indymedia é mapa aberto a inúmeras singularidades, o que nos remete ao nosso problema: quais são os elementos do mapa da resistência permitido pelo indymedia? A dissertação faz duplo movimento: pesquisa teórica de autores da crítica, como Antonio Negri, Michael Hardt, Gilles Deleuze, Félix Guattari e Giuseppe Cocco; e pesquisa de documentos da rede indymedia. As relações entre esses dois movimentos permitem com que o jornalismo de multidão seja continuidade dessas teorias no campo das mídias. / The purpose of this dissertation is to link Antonio Negri and Michael Hardt's concept of crowd to indymedia center - a global network of independent media - to create a new concept: the concept of “crowd journalism”. The suggested concept refers especially to the resistance to the hegemonic media. Indymedia is made by the crowd, by resistance groups of the poor and by movements for a different globalization and it makes crowd, by trying to create a non-centered territory. Thus, Indymedia is an open map of countless uniquenesses, what directs us to our problem: what elements of the resistence map are enabled by Indymedia? The dissertation passes by two topics - theoretical research in authors of the criticism, like Antonio Negri, Michael Hardt, Gilles Deleuze, Félix Guattari and Giuseppe Cocco; and research of documents of Indymedia network. The links between theses topics allow “crowd journalism” to be the continuity of these theories in media fields.