Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-08-01T15:18:26Z No. of bitstreams: 1 DanielAugustoCelestinoFerreira_DISSERT.pdf: 1212273 bytes, checksum: 7b8dd110e489d9c9b588e90a054baba7 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-08-09T12:40:01Z (GMT) No. of bitstreams: 1 DanielAugustoCelestinoFerreira_DISSERT.pdf: 1212273 bytes, checksum: 7b8dd110e489d9c9b588e90a054baba7 (MD5) / Made available in DSpace on 2017-08-09T12:40:01Z (GMT). No. of bitstreams: 1 DanielAugustoCelestinoFerreira_DISSERT.pdf: 1212273 bytes, checksum: 7b8dd110e489d9c9b588e90a054baba7 (MD5) Previous issue date: 2017-04-07 / O objetivo do estudo ? analisar fatores que caracterizam e influenciam o desempenho na gest?o de precat?rios. Para alcan??-lo, definiu-se modelo te?rico-emp?rico que permitisse explicar a rela??o entre vari?veis operacionais (a Forma??o do Magistrado, a Quantidade de Servidores, a Quantidade de Autua??es, a utiliza??o de Ferramenta de TI, a implanta??o de Projeto de Extens?o, a Transpar?ncia e o M?s de Pagamento) e o desempenho (quantidade de pagamentos) da gest?o de precat?rios. A pesquisa caracteriza-se como estudo de caso, sendo realizada com dados da Divis?o de precat?rios do Tribunal de Justi?a do Rio Grande do Norte, dos anos de 2012 ? 2016. Os resultados demonstram que os pagamentos de precat?rios e RPV?s chegam a demorar aproximadamente quatro vezes mais que o esperado, e que as vari?veis m?s de pagamento, forma??o do magistrado e a utiliza??o de ferramenta de TI, s?o as que mais influenciam nesse desempenho, sendo o m?s de pagamento a mais relevante, sugerindo que a quita??o de d?vidas judiciais est? sujeita ao n?vel de interesse social que o gestor p?blico atribui a elas, de modo que sua realiza??o or?ament?ria tende a ser uma preocupa??o secund?ria, demonstrando que o fator pol?tico pode exercer influ?ncia sobre as presta??es jurisdicionais. / The objective of the study is to analyze factors that characterize and influence performance in the management of precat?rios. In order to achieve this, a theoretical-empirical model was defined that would allow to explain the relationship between operational variables (the Magistrate's Training, the Number of Servers, the Quantity of Assessments, the use of IT Tool, the implementation of Extension Project, Transparency and Payment Month) and the performance (quantity of payments) of the management of precat?rios. The research is characterized as a case study, and it is carried out with data from the Precautionary Division of the Court of Justice of Rio Grande do Norte from the years 2012 to 2016. The results demonstrate that the payments of precat?rios and RPVs take approximately, four times as long as it should. And that the variables payment month, training of the magistrate and the use of IT tool, are the ones that most influence in this performance, being the month of payment the most relevant, suggesting that the discharge of judicial debts is subject to the level of social interest Which the public manager attributes to them, so that their budgeting tends to be a secondary concern, demonstrating that the political factor may influence jurisdictional decisions.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-08-02T10:58:41Z No. of bitstreams: 1 RodolfoMaiaRosadoCascudoRodrigues_DISSERT.pdf: 1221368 bytes, checksum: 4d8ff8598c075ee77063237af6f16389 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-08-09T15:27:09Z (GMT) No. of bitstreams: 1 RodolfoMaiaRosadoCascudoRodrigues_DISSERT.pdf: 1221368 bytes, checksum: 4d8ff8598c075ee77063237af6f16389 (MD5) / Made available in DSpace on 2017-08-09T15:27:09Z (GMT). No. of bitstreams: 1 RodolfoMaiaRosadoCascudoRodrigues_DISSERT.pdf: 1221368 bytes, checksum: 4d8ff8598c075ee77063237af6f16389 (MD5) Previous issue date: 2017-06-16 / Este estudo tem por objetivo investigar o comportamento do n?vel de gerenciamento de resultados trimestrais das companhias abertas brasileiras. Para isso, selecionou-se uma amostra de 112 empresas listadas na BM&FBovespa e estimou-se os accruals discricion?rios trimestrais entre 2012 e 2015 atrav?s do modelo Paulo como proxy para o gerenciamento. Esses accruals foram ent?o analisados quanto ?s m?dias de todos os trimestres do per?odo analisado, assim como consolidado por cada trimestre (1T, 2T, 3T e 4T). Em seguida, utilizou-se uma segunda regress?o com os accruals discricion?rios trimestrais e vari?veis dummy representativas de cada trimestre. Os resultados indicam que, em m?dia, a magnitude dos accruals discricion?rios s?o maiores no quarto trimestre, seguidos pelo terceiro trimestre, primeiro trimestre e, por ?ltimo, o segundo trimestre. A an?lise de regress?o demonstrou, ainda, que os n?veis dos accruals discricion?rios para o quarto e o primeiro trimestres se mostraram estatisticamente significantes. Esses achados sugerem que o n?vel de gerenciamento de resultados do quarto trimestre ? maior que nos demais trimestres. Al?m disso, o n?vel de gerenciamento de resultados do primeiro trimestre ? estatisticamente diferente dos n?veis do segundo e terceiro, causado, possivelmente, pela revers?o dos accruals do per?odo anterior no per?odo seguinte. O estudo contribui para a literatura ao demonstrar que o gerenciamento de resultados ocorre de maneira diferente ao longo do ano, evidenciando que os incentivos para o gerenciamento de resultados tendem a ser mais fortes nas demonstra??es anuais em rela??o ?s demonstra??es trimestrais, merecendo aten??o de investidores, analistas, reguladores, auditores e demais usu?rios da informa??o cont?bil. / This study aims to investigate the behavior of the quarterly earnings management level of Brazilian public companies. For this, a sample of 112 companies listed on the BM&FBovespa was selected and the quarterly discretionary accruals among 2012 and 2015 were estimated using Paulo model as a proxy for earnings management. These accruals averages were analyzed for all quarters in the period, as well as consolidated for each quarter (1Q, 2Q, 3Q and 4Q). Then, a second regression with the quarterly discretionary accruals and dummy variables representative of each quarter was used. The results indicate that, on average, the magnitude of discretionary accruals are higher in the fourth quarter, followed by the third quarter, first quarter and the second quarter. The regression analysis also showed that discretionary accruals for the fourth and first quarters were statistically significant. These findings suggest that the earnings management level in the fourth quarter is greater than in the other quarters. In addition, the earnings management level in the first quarter is statistically different from the levels of the second and third, possibly caused by the accruals reversal from the previous period in the next period. The study contributes to the literature by demonstrating that earnings management occurs differently throughout the year, as the incentives for earnings management tend to be stronger in the annual financial statements in relation to quarterly statements, deserving attention of investors, analysts, regulators, auditors and other users of accounting information.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-10-05T19:21:17Z No. of bitstreams: 1 FelipeDaSilvaMoreira_DISSERT.pdf: 3817141 bytes, checksum: 3f415e2d830c2004de44fdf25b3ef354 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-10-17T21:37:09Z (GMT) No. of bitstreams: 1 FelipeDaSilvaMoreira_DISSERT.pdf: 3817141 bytes, checksum: 3f415e2d830c2004de44fdf25b3ef354 (MD5) / Made available in DSpace on 2017-10-17T21:37:09Z (GMT). No. of bitstreams: 1 FelipeDaSilvaMoreira_DISSERT.pdf: 3817141 bytes, checksum: 3f415e2d830c2004de44fdf25b3ef354 (MD5) Previous issue date: 2017-04-28 / O presente trabalho tem como objetivo apresentar uma an?lise da influ?ncia da qualidade da auditoria, a partir do gerenciamento de resultados, sobre os honor?rios cobrados pelos auditores independentes no Brasil. Durante a ?ltima d?cada, os trabalhos sobre os honor?rios de auditoria ganharam relev?ncia no cen?rio brasileiro a partir da divulga??o dos montantes pagos aos auditores independentes, haja vista que a obrigatoriedade de tais informa??es s? se deu a partir de 2009 por meio da Instru??o CVM n? 480/2009 da Comiss?o de Valores Mobili?rios. Nesse contexto, a discuss?o sobre a remunera??o dos auditores se intensifica ao perceber o market-share das empresas Big Four. Por outro lado, tamb?m se discute a qualidade dos servi?os prestados pelas grandes firmas, principalmente em eventos de fraudes financeiras ou por procedimentos inadequados das empresas de auditoria, como por exemplo, emiss?o de opini?o sem a finaliza??o dos pap?is de trabalho, o que pode revelar um crit?rio falho de estudos ao determinar a qualidade de auditoria apenas em fun??o de ser ou n?o uma Big Four. A partir da realidade encontrada, a presente pesquisa busca contribuir com uma an?lise sobre a rela??o de custo x benef?cio dos servi?os, monitoramento das pol?ticas de pre?os das empresas de auditoria, al?m de possibilitar que as firmas de auditoria verifiquem o montante de honor?rios cobrados em fun??o da qualidade do servi?o a ser prestado, auxiliando-as em negocia??es e manuten??o de clientes. De modo a atingir este objetivo, a pesquisa utiliza dados das companhias abertas brasileiras n?o financeiras listadas na BM&FBovespa no per?odo de 2010 a 2015. A coleta de dados se deu por meio do Bloomberg? e Formul?rios de Refer?ncia, que ap?s tabula??o, s?o submetidos em modelos de regress?o com dados em painel. As principais vari?veis de an?lise compreendem os honor?rios de auditoria independente (vari?vel dependente) e qualidade da auditoria (vari?vel de interesse), esta obtida atrav?s do modelo KS (1995) de gerenciamento de resultados por accruals discricion?rios. Os principais resultados revelam que n?o ? poss?vel inferir rela??o estat?stica entre os honor?rios de auditoria e a qualidade dos servi?os, entretanto demonstram que uma an?lise do tamanho e do risco da empresa auditada s?o relacionados positivamente com os honor?rios, assim como o fato da empresa ser uma Big Four. / The present study aims to present an analysis of the influence of the quality of the audit from the results management, about the fees charged by independent auditors in Brazil. During the last decade, the work on the audit fees gained relevance in the Brazilian scenario from the disclosure of the amounts paid to independent auditors, given that the requirement for such information gave only from 2009 through the CVM Instruction 480/2009 of the Comiss?o de Valores Mobili?rios. In this context, the discussion on the audit fees intensifies when the market share of the Big Four companies. Otherwise, it also discusses the quality of the services provided by the big firms, especially in events of financial fraud or improper procedures audit companies, as for example, issuance of opinion without the submission of working papers, which may reveal a flawed criterion of studies to determine the quality of auditing only due to be a Big Four. From the reality found, this research seeks to contribute to an analysis of the cost-benefit of services, monitoring the pricing policies of the auditing firms, in addition to enabling audit firms also to check the amount of fees collected as a function of the quality of service being provided, assisting them in negotiations and maintaining customers. To achieve this goal, the research uses data from Brazilian non-financial companies listed on the BM&FBovespa during the period from 2010 to 2015. Data collection occurred through the Bloomberg? and Reference Forms after tab, are submitted in regression models with panel data. The main analysis variables comprise the audit fees (dependent variable) and audit quality (variable of interest), this obtained through the model KS (1995) earnings management for discretionary accruals. The main results show that cannot infer statistical relationship between audit fees and the audit quality, however demonstrate that an analysis of the size and risk of the audited company are positively related with the fees, as well as the fact that the company be a Big Four.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-08-28T18:59:40Z No. of bitstreams: 2 AIRTON ADELAR BAUERMANN.pdf: 1283958 bytes, checksum: c6bbd44aa44f60771c158cb8e831a81e (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-08-28T18:59:40Z (GMT). No. of bitstreams: 2 AIRTON ADELAR BAUERMANN.pdf: 1283958 bytes, checksum: c6bbd44aa44f60771c158cb8e831a81e (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-28 / In order for the sum of the results of processes of scientific research or science to become effective, it is necessary to focus on its formal quality, so as for it not to lose its potential in transforming and advancing science. For that purpose, the communication of scientific production and its constant evaluation are essential aspects. The main objective of this research is to show core themes given in dissertations and theses on the education of university professors, defended in three graduate programs in Accounting, in the period of 2009 through 2013, with the intent of describing methodology aspects and dimensions of education of professors valued by research done in the period investigated. In order for this to be accomplished, an explorative qualitative research was undertaken. The data was collected through documental analysis and analyzed with content analysis. It was noted that the topic of professional formation in dissertations and thesis, in the area of accounting, is still scarce, with only 06 (six) researches out of 287 in the period of 2009 through 2013 focusing on the education of the university professor. It was found, also, that 05 (five) of these studies are on the profession of professors and 01 (one) on politics of education of the professor. Another find had to do with the focus of the researches in evidencing the profile of professional competencies for teaching. Among these, 02 (two) studies focused on the ethic-political education of professors. In conclusion, the theme of education of professors is still not a part of the research that was investigated in graduate programs in Accounting, demonstrating the little interest in this field of study, even though one of the primordial objectives of courses of specialization is the education of professionals for teaching in higher levels. / Para que a acumula????o de resultados dos processos de pesquisa cient??fica ou a ci??ncia se torne eficaz ?? preciso atentar para a sua qualidade formal sob pena de esvaziar o seu potencial de transforma????o e de avan??o cient??fico. Sendo assim, a comunica????o da produ????o cient??fica e a sua avalia????o constante s??o aspectos essenciais. Esta pesquisa tem como objetivo geral evidenciar eixos tem??ticos abordados nas disserta????es e teses sobre forma????o de professores universit??rios, defendidas em tr??s programas de p??s-gradua????o em Ci??ncias Cont??beis, no per??odo de 2009 a 2013, procurando descrever aspectos metodol??gicos e dimens??es da forma????o docente valorizadas pelas pesquisas analisadas no per??odo investigado. Para tanto, realizou-se uma pesquisa explorat??ria, de natureza qualitativa. Os dados foram coletados por meio da an??lise documental e analisados por meio da an??lise de conte??do. Constatou-se que ainda ?? escassa a presen??a da tem??tica da forma????o de professores nas disserta????es e teses, na ??rea cont??bil, sendo que das 287 pesquisas produzidas no per??odo de 2009 a 2013, apenas 06 (seis) t??m como foco de preocupa????o a forma????o do docente universit??rio. Constatou-se, tamb??m, que 05 (cinco) destes estudos s??o sobre profissionalidade docente e 01 (um) sobre pol??ticas de forma????o do docente. Outra constata????o foi quanto ?? preocupa????o das pesquisas em evidenciar o perfil de compet??ncias profissionais para a doc??ncia. Dentre estas, 02 (duas) pesquisas tiveram como preocupa????o a dimens??o ??tico-pol??tica da forma????o docente. Conclui-se que a tem??tica envolvendo a forma????o de professores ainda n??o faz parte das linhas de pesquisas pertencentes aos programas de p??s-gradua????o em Ci??ncias Cont??beis investigados, demonstrando o pouco interesse por este campo de estudos, mesmo que um dos objetivos primordiais da p??s-gradua????o seja a forma????o de profissionais para o magist??rio superior.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-12-19T22:59:36Z No. of bitstreams: 2 Adriano Dantas Lima Rodrigues.pdf: 683093 bytes, checksum: 5e76ca0b2e0469af0f0484640b8755c6 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-12-19T22:59:36Z (GMT). No. of bitstreams: 2 Adriano Dantas Lima Rodrigues.pdf: 683093 bytes, checksum: 5e76ca0b2e0469af0f0484640b8755c6 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-06-05 / The objetive of this work was to analyze which motivating factors could positively be associated with the level of disclosure of business combination in Brazilian public companies that trade in S??o Paulo city stock exchange (B3). To fulfill such aim, it was developed a Business Combination index ??? INDCOMBADAPT, based on Nakayama & Salotti (2014) and Shalev (2009) researches. Instead of developing a disclosure index based on a checklist model, described by the technical pronouncement CPC 15 - Business Combinations as mandatory, in this research, some itens (subcategories) that could be repetitive were removed. Therefore, it was considered only information about one relevante criterion, that is, if missing, could cause problems to understand the procedure On the basis of previous researches, we selected factors that could positively impact the level of disclosure of business combination. We analyzed: companies?? size, listing segment in B3, subjection to regulatory agencies, free float shares, internationalization, audit firms, bond issuance, performance and indebtedness. We investigated the annual financial statements of 2015, from Brazilian companies that trade in S??o Paulo city stock exchange (B3), which described information concerning business combinations in these statements. We identified 28 acquirer companies involved in 53 procedures characterized as combinations, according to IFRS 03 (CPC-15 R1). In the studied period, the business combination disclosure index was 0,4082 (maximum 0,8095, and minimum 0,0479), indicating low disclosure level. Positive correlations concerning the combination index for the variable Indebteness were found. Moreover, after the regression analyzis the only conformed hyphotesis was that there is a positive relationship among financial statements audited by big audit firms and the level of disclosure of business combination. This confirms the works of Taplin, Zhao, & Brown (2014), Nakayama (2012) and Murcia (2009). / O objetivo desta pesquisa foi analisar quais fatores motivadores poderiam estar associados positivamente ao n??vel de divulga????o de combina????o de neg??cios em empresas brasileiras de capital aberto, na bolsa de valores de S??o Paulo (B3). Para alcan????-lo, foi desenvolvido um ??ndice de Combina????o de Neg??cios, o INDCOMBADPT, adaptado de Nakayama & Salotti (2014) e Shalev (2009). Em vez de desenvolver um ??ndice de divulga????o baseado em um modelo checklist do que o pronunciamento t??cnico CPC-15 R1 (IFRS 03) de combina????o de neg??cios descreve como conformidade da norma, nesta pesquisa, foram retirados itens (subcategorias) que poderiam ser repetitivos. Desse modo, considerou-se somente informa????es sobre um crit??rio de relev??ncia. Assim, foram observadas somente informa????es que partem do pressuposto de que, na falta, podem causar problemas no entendimento da opera????o. Com base em pesquisas anteriores, foram selecionados fatores que poderiam impactar positivamente o n??vel de combina????o de neg??cios. Foram analisados: porte das companhias, segmento de listagem, sujei????o ??s ag??ncias reguladoras, percentual das a????es em circula????o no mercado, internacionaliza????o, firmas de auditoria, emiss??o de t??tulos, desempenho e endividamento. Foram analisadas as demonstra????es financeiras anuais de 2015, das companhias brasileiras com a????es negociadas na bolsa de valores de S??o Paulo (B3), que descreveram informa????es referentes a combina????es de neg??cios nessas demonstra????es. Foram identificadas 28 companhias adquirentes envolvidas em 53 opera????es caracterizadas como combina????o, conforme o CPC-15 R1 (2011). No per??odo analisado, o ??ndice de divulga????o de combina????o de neg??cios ficou em 0,4082 (m??ximo 0,8095 e m??nimo 0,0476), indicando baixo n??vel de divulga????o. A pesquisa apresentou correla????o positiva quanto ao ??ndice de combina????o para a vari??vel Endividamento. E ap??s an??lise de regress??o, a ??nica hip??tese confirmada foi que existe rela????o positiva entre demonstra????es financeiras auditadas por grandes empresas de auditoria e o n??vel e divulga????o de combina????o de neg??cios, corroborando Taplin, Zhao, & Brown (2014), Nakayama (2012) e Murcia (2009).

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2018-03-21T17:46:59Z No. of bitstreams: 2 Jessica Barros Anastacio.pdf: 1323678 bytes, checksum: 5d615221810ac7158202d1f26819b435 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-03-21T17:46:59Z (GMT). No. of bitstreams: 2 Jessica Barros Anastacio.pdf: 1323678 bytes, checksum: 5d615221810ac7158202d1f26819b435 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-12-05 / This paper aims to study teaching cases reported by a professor of Accounting Sciences. To do so, it carried out an exploratory qualitative approach. The data was collected in interviews with three teachers from public higher education institutions in Southeast Brazil, and was analyzed through content analysis method. The knowledge was identified in the case study "How to facilitate the learning of Cost Accounting for students who did not choose the Accounting career?", in witch is used: active methodologies; professional ethics; knowledge of the specific content and discipline; respect for student opinion; planning and evaluation of learning; reflection on teaching practice; background of contents; and theoretical-practical relation. The knowledge we can identify in the teaching case: "Formative assessment of the student in a constructive perspective" is about: evaluation of learning in the identification of advantages and difficulties of students and it's reflection in teaching practice; ethics and academic honesty; usage of tools and evaluation criteria for learning; new technologies in education; research of teaching practice; encouraging ethics and positive attitudes in students; and the use of reflection on teaching practice. The knowledge identified in the other teaching case called "Evaluation as an opportunity to develop professional ethics", is: use of ethics in teaching; academic honesty; encouragement of positive attitudes in students; and reflection on the teaching practice. We highlight the common knowledge of the three teaching cases: a) confronting ethical dilemmas in teaching; b) reflection on the teaching practice; c) use of evaluation to develop academic honesty, learning the contents and valuing the accounting profession. It is concluded that the identified knowledge comes from the knowledge of the discipline, the classroom practice, the institution of education where the teachers work, the coexistence with the peers and with the students, as well as of the personal, professional and academic trajectory experienced by teachers until then. / O presente trabalho tem como objetivo conhecer e analisar os saberes que se fazem presentes em casos de ensino relatados pelo professor de Ci??ncias Cont??beis. Para tanto, realizou-se uma pesquisa explorat??ria de abordagem qualitativa. Os dados foram coletados em entrevistas realizadas com tr??s docentes de institui????es de ensino superior p??blicas da regi??o Sudeste do Brasil, e as informa????es foram analisadas por meio da an??lise de conte??do. Os saberes identificados no caso de ensino "Como facilitar a aprendizagem da Contabilidade de Custos para alunos que n??o escolheram o curso de Ci??ncias Cont??beis?" foram: uso de metodologias ativas; ??tica profissional; saber do conte??do especifico e da disciplina; respeito ?? opini??o dos alunos; planejamento e avalia????o da aprendizagem; reflex??o sobre a pr??tica docente; contextualiza????o dos conte??dos; e rela????o te??rico-pr??tica. Os saberes identificados no caso de ensino ??Avalia????o formativa do aluno em uma perspectiva construtiva?? foram: a avalia????o da aprendizagem na identifica????o de avan??os e dificuldades dos alunos e na reflex??o sobre a pr??tica de ensino; ??tica e honestidade acad??mica; uso de instrumentos e crit??rios da avalia????o da aprendizagem; novas tecnologias no ensino; a pesquisa da pr??tica de ensino e incentivo ?? ??tica e a atitudes positivas nos alunos. Os saberes identificados no caso de ensino "Avalia????o como oportunidade para desenvolver a ??tica profissional" foram: uso da ??tica na doc??ncia; honestidade acad??mica; incentivo de atitudes positivas nos alunos; e reflex??o sobre a pr??tica docente. Destacam-se os saberes em comum aos tr??s casos de ensino: a) enfrentamento de dilemas ??ticos na doc??ncia; b) reflex??o sobre a pr??tica docente; c) uso da avalia????o para desenvolver a honestidade acad??mica, a aprendizagem dos conte??dos e a valoriza????o da profiss??o cont??bil. Conclui-se que os saberes identificados s??o provenientes do conhecimento da disciplina, da pr??tica de sala de aula, da institui????o de educa????o onde os professores atuam, da conviv??ncia com os pares e com os alunos, bem como da trajet??ria pessoal, profissional e acad??mica vivenciada pelos docentes at?? ent??o.

Made available in DSpace on 2015-12-03T18:35:09Z (GMT). No. of bitstreams: 1 Edilberto_Ponce_Braconi.pdf: 1503578 bytes, checksum: 7c83d32fdf6af0d4629d66a37ae20da1 (MD5) Previous issue date: 2006-12-04 / Study on companies of countable services of the city of S??o Paulo, that it presents an analysis of the capacity technique that the same ones possess to assist the process of strategical planning of its customers. With the constant increase of the market requirements, the planning of its activities is each more common time to all the organizations, of short, medium and long run. This if becomes essential so that the organizations can reach its objectives with bigger level of competitiveness. The planning lack has led great numbers of companies to lock up its activities in precocious way. The majority of the managers of companies who had had its locked up activities, it points as the main consequence of this precocious closing of its activities, the planning lack. The companies of countable services are the only assessorship that the majority of the organizations can contract or contracts at the beginning of its activities. From there the center problem appears of the research that is, to know if the companies of countable services of the city of S??o Paulo they possess capacity technique to assist the process of strategical planning of its customers. The work consisted of constructing a theoretical recital on strategical planning and companies of countable services that were capable to give I subsidize through the identification of a set of abilities necessary to assist the process of strategical planning of an organization. After this stage was constructed a script to analyze these abilities in the searched companies. Contacts with 82 companies with headquarters in the city of S??o Paulo had been made, of which 40 had agreed to participate of the research. After it collects and analysis of the data supplied for these companies, one evidenced that the companies research possess 70% of the abilities raised in this study, however the study it did not obtain to trace a dependence relation enters these abilities presented for the searched companies and the related variable in the study. The statistical tests had presented little significance in the presented relations of dependence. One also perceives that the companies of countable services although to have capacity technique to assist the process of strategically planning of its customers, in its majority they are rare or never called to participate of this process, as results of item 4.4.6 and 4.4.8 of this study. / Resumo: Estudo sobre empresas de servi??os cont??beis da cidade de S??o Paulo, que apresenta uma an??lise da capacidade t??cnica que as mesmas possuem para assessorar o processo de planejamento estrat??gico de seus clientes. Com o constante aumento das exig??ncias de mercado ?? cada vez mais comum a todas as organiza????es o planejamento de suas atividades, de curto, m??dio e longo prazo. Isso se torna imprescind??vel para que as organiza????es possam alcan??ar seus objetivos com maior n??vel de competitividade. A falta de planejamento tem levado grande numero de empresas a encerrarem suas atividades de maneira precoce. A maioria dos gestores de empresas que tiveram suas atividades encerradas, aponta como a principal conseq????ncia deste encerramento precoce de suas atividades, a falta de planejamento. As empresas de servi??os cont??beis ?? a ??nica assessoria que a maioria das organiza????es pode contratar ou contrata no inicio de suas atividades. Da?? surge o problema central da pesquisa que ??, saber se as empresas de servi??os cont??beis da cidade de S??o Paulo possuem capacidade t??cnica para assessorar o processo de planejamento estrat??gico de seus clientes. O trabalho consistiu em construir uma fundamenta????o te??rica sobre planejamento estrat??gico e empresas de servi??os cont??beis que fosse capaz de dar subsidio atrav??s da identifica????o de um conjunto de compet??ncias necess??rias para assessorar o processo de planejamento estrat??gico de uma organiza????o. Ap??s esta etapa foi constru??do um roteiro para an??lisar estas compet??ncias nas empresas pesquisadas. Foram feitos contatos com 82 empresas com sede social na cidade de S??o Paulo, das quais 40 concordaram em participar da pesquisa. Ap??s coleta e an??lise dos dados fornecidos por estas empresas, constatou-se que as empresas pesquisas possuem 70% das compet??ncias levantadas neste estudo, por??m o estudo n??o conseguiu tra??ar uma rela????o de depend??ncia entre estas compet??ncias apresentadas pelas empresas pesquisadas e as vari??veis relacionadas no estudo. Os testes estat??sticos apresentaram pouca signific??ncia nas rela????es de depend??ncia apresentadas. Percebe-se tamb??m que as empresas de servi??os cont??beis apesar de ter capacidade t??cnica de assessorar o processo de planejamento estrat??gico de seus clientes, em sua maioria s??o raramente ou nunca chamadas a participar deste processo, conforme resultados do item 4.4.6 e 4.4.8 deste estudo.

Made available in DSpace on 2015-12-03T18:35:09Z (GMT). No. of bitstreams: 1 Mauricio_Lopes_da_Cunha.pdf: 1621497 bytes, checksum: 3795e41eecb1f2ac89b23e031a2f7a03 (MD5) Previous issue date: 2007-07-31 / The relation between the organizational climate and the financial performance has been studied by several researchers who have emphasized that there could be reciprocity between the organizational climate and the enterprise performance. The purpose of this study is to investigate if the Brazilian enterprises that reached the highest rates of work satisfaction, demonstrated by theirs employees and expressed by their organizational climate, have also demonstrated the best indicators of financial performance. In order to accomplish this purpose, a research was made about the financial indicators of the enterprises that have presented the highest indices of organizational climate in the years of 2004, 2005 and 2006 and were classified by the Guide VOC?? S/A - EXAME, published by EDITORA ABRIL. This research has only included the enterprises that are mentioned in that magazine list as well as in the list "Melhores e Maiores da Revista EXAME", which present the best and the biggest Brazilian enterprises, according to this magazine. In this context, forty enterprises were selected from which twenty were classified by the Guide VOC?? S/A-EXAME, being among the first ten enterprises in the years 2004, 2005 e 2006 and they were compared with twenty other enterprises which were part of that guide. An study was done to determine if the enterprise participation in that magazine list, showing a high value index would result in a better financial performance. For this purpose, the following indicators were used: Rate of Return on Total Assets, Return on Equity, Net Margin, Operating Margin, Sales Growth, Asset Turnover and the Active Sales per Employee. These index values were obtained from the database " Melhores e Maiores da FIPECAFI". The statistical tests of Shapiro Wilks were applied firstly. Afterwards, the Mann-Whitney??s or the test "t" and the multidimensional scaling were also applied. Then it was concluded that there was no strong relationship between the organizational climate and the financial performance / As empresas com fins lucrativos e que atuam em um segmento competitivo tiveram, ao longo dos ??ltimos anos, uma grande evolu????o, impulsionada por condi????es econ??micas nacionais e internacionais, avan??os tecnol??gicos e exig??ncias de um mercado cada vez mais din??mico. Neste contexto, este estudo teve por objetivo investigar como as organiza????es cont??beis do munic??pio de S??o Paulo est??o utilizando o planejamento estrat??gico na sua gest??o. O estudo fundamenta-se atrav??s de uma revis??o bibliogr??fica sobre as caracter??sticas das organiza????es cont??beis, bem como sobre os conceitos que norteiam o processo de planejamento estrat??gico. Para atingir este objetivo, foi realizada uma pesquisa explorat??ria quantitativa, junto ??s organiza????es cont??beis do munic??pio pesquisado. Para a coleta de dados, foi elaborado e utilizado como instrumento de pesquisa um question??rio com 50 quest??es. O crit??rio de amostragem foi por conveni??ncia, utilizando-se para an??lise a estat??stica descritiva e ferramentas n??o-param??tricas com o aux??lio do software SPSS. Em complemento a esta pesquisa quantitativa, foi realizada uma pesquisa qualitativa com base em entrevistas estruturadas, utilizando-se a an??lise de conte??do para a classifica????o das categorias semelhantes. Os resultados obtidos de ambas as pesquisas revelaram que a maioria das empresas pesquisadas entende a import??ncia do planejamento estrat??gico e t??m uma percep????o positiva das raz??es, benef??cios e vantagens gerados pela sua utiliza????o, contudo n??o o v??m praticando. A pesquisa quantitativa tamb??m demonstrou outro lado positivo: apesar de 98% das empresas n??o estarem praticando o planejamento estrat??gico no momento, 92% t??m a inten????o de coloc??-lo em pr??tica, o que pode alterar a constata????o, j?? verificada em outras pesquisas, de que as organiza????es cont??beis pouco contribuem ao apoio gerencial utilizado no processo decis??rio dos seus clientes.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2015-12-21T13:23:36Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Alessandra_Silva_Santana_Camargo.pdf: 1266679 bytes, checksum: 24758c03a417603eff560c8b32df783c (MD5) / Made available in DSpace on 2015-12-21T13:23:36Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Alessandra_Silva_Santana_Camargo.pdf: 1266679 bytes, checksum: 24758c03a417603eff560c8b32df783c (MD5) Previous issue date: 2015-04-08 / Different ways of conceiving knowledge strengthen discussions on curriculum changes, active methods of teaching and learning and pedagogical innovations. Digital media are highlighted in this context and, thus, new questions arise to the pedagogical debate at the university. This research aimed to know and analyze the perceptions about the use of digital media as an educational resource for teachers who work in accounting courses offered in distance mode for two Higher Education Institutions - IES - Brazil, seeking to identify achievements and difficulties that may impact the performance of teachers facing the challenges and requirements regarding the use of technology in higher education. To this end, an exploratory research with a quantitative approach, in which data were collected through an online questionnaire and analyzed using descriptive statistics and content analysis was performed. It was found that the teaching practice is the main source of learning teaching 58 seconds questioned. As for the higher purpose of the internet stand out statements such as "seeking knowledge" and "doing research" with 63 responses (75%). The purpose of using the internet is presented as essential in the practice of teachers as 71 respondents claim to use it to "do research"; "Prepare lessons", 67 responses and "distributing materials via e-mail", 65 responses (77%). Stand out with lower average items "presentation classes", 51 responses (61%), and "develop forums, mailing lists and chats with students" with 42 responses (50%). As for the use of media in teaching practice has been that 78% of teachers have sufficient regarding the use of forums, mailing lists, chats, blogs, etc., followed by 82% who say they used social networks and 66% of teachers who say "create, edit and use videos in their classrooms." This shows that teachers have a good level of knowledge of the use of interactive digital media, as 95% of teachers say they use virtual environments in their classes. With regard to the perception of the field of knowledge on the use of digital media as an educational resource it has to be above 70% of teachers claim to have Total Domain or almost total in relation to: 1. Use AVA, and other virtual spaces ; 2. Using digital media as forums, mailing lists etc .; 3. Use social networks to create spaces of interaction and communication with students. For other media, approximately 40% claim to have Domain Enough about attitudes as: 1. Create learning situations with the use of interactive tools; 2. Create spaces for the student to carry out research. We conclude, therefore, that teachers use digital media more as teaching tools than as teaching resources. In many cases, teachers judge still has an insufficient mastery of the use of digital media in higher education. These limitations can be overcome, in the perception of teachers through training processes in which digital media are understood beyond the instrumental use, but as potentiating the expression and cultural production. / Modos diferentes de conceber o conhecimento fortalecem discuss??es sobre mudan??as curriculares, metodologias ativas de ensino-aprendizagem e inova????es pedag??gicas. As m??dias digitais ganham destaque nesse contexto e, desse modo, novas quest??es colocam-se ao debate pedag??gico na universidade. A presente pesquisa teve como objetivo conhecer e analisar as percep????es sobre o uso das m??dias digitais como recurso pedag??gico de docentes que atuam em cursos de Ci??ncias Cont??beis oferecidos na modalidade a dist??ncia por duas institui????es de Ensino Superior - IES - brasileiras, procurando identificar avan??os e dificuldades que podem impactar o desempenho docente diante dos desafios e exig??ncias quanto ao uso das tecnologias na educa????o superior. Para tanto, foi realizada uma pesquisa explorat??ria de abordagem quantitativa, onde dados foram coletados por meio de question??rio online e analisados por meio da estat??stica descritiva e da an??lise de conte??do. Foi poss??vel constatar que a pr??tica de ensino ?? a principal fonte de aprendizagem da doc??ncia segundo 58 questionados. Quanto ?? finalidade maior do acesso ?? internet destacam-se afirma????es tais como a ???busca de conhecimento??? e ???fazer pesquisa??? com 63 respostas (75%). Esta finalidade do uso da internet apresenta-se como fundamental na pr??tica dos docentes, pois 71 questionados afirmam utiliz??-la para ???fazer pesquisas???; ???preparar aulas???, 67 respostas e ???distribuir material via e-mail???, 65 respostas. Destacam-se com m??dias mais baixas os itens ???apresenta????o de aulas???,51 respostas (61%), e ???desenvolver f??runs, listas de discuss??o e chats com os alunos??? com 42 respostas, (50%). J?? quanto ao uso das m??dias na pr??tica pedag??gica tem-se que 78% dos docentes possuem n??vel suficiente quanto ao uso de f??runs, listas de discuss??es, chats, blogs, etc., seguido de 82% que afirmam utilizar-se das redes sociais e 66% dos docentes que dizem ???criar, editar e utilizar v??deos nas suas aulas???. Isso evidencia que os docentes possuem um bom n??vel de conhecimento do uso das m??dias digitais interativas, pois 95% dos docentes afirmam se utilizar de ambientes virtuais em suas aulas. No que se refere ?? percep????o sobre o dom??nio do conhecimento quanto ao uso de m??dias digitais como recurso pedag??gico tem-se que acima de 70% dos docentes afirmam possuir Dom??nio Total ou quase total em rela????o a: 1. Utilizar AVA, e outros espa??os virtuais; 2. Utilizar m??dias digitais como f??runs, listas de discuss??es etc.; 3. Usar as redes sociais para criar espa??os de intera????o e a comunica????o com alunos. Em rela????o a outras m??dias, aproximadamente 40%, afirmam possuir Dom??nio Suficiente quanto a atitudes como: 1. Criar situa????es de aprendizagem com o uso das ferramentas interativas; 2. Criar espa??os para que o aluno realize pesquisas. Conclui-se, assim, que os docentes utilizam as m??dias digitais mais como instrumentos did??ticos do que como recursos pedag??gicos. Em muitos dos casos, os docentes julgam possuir ainda um dom??nio insuficiente do uso das m??dias digitais na educa????o superior. Estas limita????es podem ser superadas, na percep????o dos docentes, mediante processos formativos em que as m??dias digitais sejam entendidas para al??m do uso instrumental, mas como potencializadoras da express??o e produ????o cultural.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-05-30T16:37:30Z No. of bitstreams: 2 Wellington Rodrigues Silva Souza.pdf: 2159942 bytes, checksum: 4bcc65837dc19c9e3effdadb756567d0 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-05-30T16:37:30Z (GMT). No. of bitstreams: 2 Wellington Rodrigues Silva Souza.pdf: 2159942 bytes, checksum: 4bcc65837dc19c9e3effdadb756567d0 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2016-03-29 / This research has provided a discussion about the impacts on qualitative characteristics of comparability of information resulting from the lack of monetary correction of financial statements in the current Brazilian economic scenario. In face of that, the monetary correction of balance sheet was applied in the financial statements of Brazilian companies included in the subsector of steel and metallurgy that are listed on BM&FBOVESPA, from 2009 to 2014. It was calculated the comparability ratio between different companies and between different periods of the same company both at historical values and at adjusted for inflation values, considering the net profit, return on equity (ROE) and the economic value added (EVA??), which are important performance ratio used by investors as users of accounting information. Hypotheses were made for each variable in order to verify the differences of comparability between the adjusted information and the historical information. Those hypotheses were tested through the application of Student???s T-test, assuming as the null hypothesis the equality between the comparability of adjusted ratio and historical ratio, so the test???s role is indicate its acceptance or rejection. Moreover, it was calculated and analysed the percentage change between the comparability ratio considering inflationary effects and the comparability ratio without those effects. The results of hypothesis tests have shown comparability between different companies for all variables. In another hand, the results of the time axis tests have shown comparable differences for the ROE, with no statistical evidence of differences in comparability between periods for net income and for EVA??. However, the percentage change of the adjusted ratio of temporal comparability compared to historical ratio for those variables has shown significant impacts on the companies, which should not be neglected. This discovery corroborates the importance of the monetary correction of financial statements. / Este estudo promoveu uma discuss??o sobre os impactos causados ?? caracter??stica qualitativa de comparabilidade da informa????o decorrentes da aus??ncia da corre????o monet??ria das demonstra????es cont??beis no atual contexto econ??mico brasileiro. Para tanto, aplicou-se ??s demonstra????es financeiras das empresas brasileiras do subsetor de ???siderurgia e metalurgia??? listadas na BM&FBOVESPA, no per??odo de 2009 a 2014, a sistem??tica de corre????o monet??ria de balan??os (CMB). Foram calculados ??ndices de comparabilidade entre diferentes empresas e entre per??odos da mesma empresa tanto a valores hist??ricos quanto a valores monetariamente corrigidos, considerando-se as vari??veis lucro l??quido, retorno sobre o patrim??nio l??quido (ROE) e valor econ??mico agregado (EVA??), importantes indicadores de performance utilizados pelos investidores enquanto usu??rios da informa????o. Formularam-se hip??teses para cada uma destas vari??veis buscando-se verificar a exist??ncia de diferen??as de comparabilidade entre as informa????es corrigidas e as informa????es hist??ricas. Estas hip??teses foram testadas por meio da aplica????o do teste t de Student, pressupondo-se como hip??tese nula a igualdade entre os ??ndices de comparabilidade corrigidos e os ??ndices hist??ricos, cabendo ao teste indicar sua aceita????o ou rejei????o. Ademais, foram calculadas e analisadas as varia????es percentuais entre os ??ndices de comparabilidade com os efeitos inflacion??rios e os ??ndices isentos destes efeitos. Os resultados dos testes de hip??teses evidenciaram diferen??as de comparabilidade entre empresas para todas as vari??veis. J?? os resultados dos testes relativos ao eixo temporal apontaram diferen??as de comparabilidade para a vari??vel ROE, n??o havendo evid??ncia estat??stica de diferen??as na comparabilidade entre per??odos para o lucro l??quido e EVA??. No entanto, as varia????es percentuais dos ??ndices corrigidos de comparabilidade temporal em rela????o aos ??ndices hist??ricos para estas vari??veis revelaram impactos relevantes para parte das empresas, os quais n??o devem ser desprezados. Os achados da pesquisa corroboram com a import??ncia da corre????o monet??ria das demonstra????es financeiras.