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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
671

Programa Ciência sem Fronteiras no contexto da política de internacionalização da educação superior brasileira

Martins, Joira Aparecida Leite de Oliveira Amorim 27 March 2015 (has links)
Submitted by Jordan (jordanbiblio@gmail.com) on 2017-01-23T13:30:55Z No. of bitstreams: 1 DISS_2015_Joira Aparecida Leite de Oliveira Amorim Martins.pdf: 2852753 bytes, checksum: fff609db24130a23aef72d97e26076c6 (MD5) / Approved for entry into archive by Jordan (jordanbiblio@gmail.com) on 2017-01-27T14:35:41Z (GMT) No. of bitstreams: 1 DISS_2015_Joira Aparecida Leite de Oliveira Amorim Martins.pdf: 2852753 bytes, checksum: fff609db24130a23aef72d97e26076c6 (MD5) / Made available in DSpace on 2017-01-27T14:35:41Z (GMT). No. of bitstreams: 1 DISS_2015_Joira Aparecida Leite de Oliveira Amorim Martins.pdf: 2852753 bytes, checksum: fff609db24130a23aef72d97e26076c6 (MD5) Previous issue date: 2015-03-27 / A dissertação discorre sobre o Programa Ciência sem Fronteiras (CsF), um programa do Governo Federal Brasileiro que busca “[...] promover a consolidação, expansão e internacionalização da ciência e tecnologia, da inovação e da competitividade brasileira por meio do intercâmbio e da mobilidade internacional.” (BRASIL, 2014). O objetivo da pesquisa é analisar a concepção e a implementação do Programa CsF, no contexto da política de internacionalização da educação superior no Brasil. Trata-se de um estudo exploratório e de caráter qualitativo, que utiliza entrevista semiestruturada com três representantes das instituições idealizadoras e gestoras do CsF. A análise de dados, focalizando a idealização, criação, objetivos, fomentos e adaptações do CsF, tendo em perspectiva a política de internacionalização da educação superior, teve por base as seguintes categorias, a luz do método dialético: concepção, contemplando formulação e criação, e a implementação, abrangendo características e perspectivas. A pesquisa mostra que a política de internacionalização da educação superior no Brasil, conforme o que se apresenta no Programa CsF, tende a negligenciar a solidariedade mútua para se constituir em estratégia para o fortalecimento do modelo político-econômico vigente. / This Master’s thesis is about the Science without Borders Program (CsF), a program created by the Brazilian Federal Government to “consolidate, expand and internationalize Brazilian science, technology, innovation and competitiveness by means of interchange and international mobility” (BRAZIL, 2014). The objective of this research is to analyze the conception and implementation of CsF within the internationalizing policies of Brazilian higher education. This is an exploratory qualitative study, using semi-structured interviews of 3 representatives of the institutions that created and now manage CsF. Data analysis focuses on CsF idealization, creation, objectives, foments and adaptations, according to the perspective of internationalizing policies of higher education. The following categories were analyzed, through the lens of the dialectical method: conception, encompassing idealization and creation; and implementation, encompassing characteristics and perspectives. The research shows that the internationalizing policies of higher education in Brazil, according to data from CsF, tend to neglect mutual solidarity so as to reinforce the current political and economical model.
672

Make way for the Artificial Intelligence train : A qualitative case study investigating the internationalization of Swedish AI firms, as well as the drivers and barriers affecting their process.

Johansson, Linn, Persson, Marcus January 2018 (has links)
The purpose of this thesis was to investigate and analyse the internationalization of Swedish SMEs operating within the artificial intelligence industry, as well as to identify the drivers and barriers that influence the process. The methodology chosen for the research was to conduct a qualitative multiple case study with different Swedish AI firms with international operations through an abductive approach. The theoretical framework was established based on different theories related to internationalization, drivers and barriers. With the theoretical framework, a conceptual model was created to illustrate how the parts are connected. In the empirical chapter, the primary data is presented by the different cases, further constructed by the logical order of internationalization, drivers and barriers. The analysis chapter thereafter presents a discussion of differences and similarities between theory and the empirical findings. The thesis concludes that there are a variety of different specific and general drivers and barriers that influence the firms. The findings display that there are a lot of international opportunities for AI, and the firms' growth and profit goals, the managerial’ international drive and vision, a limited domestic market and external interest and investment made the firms internationalize. The combination of the factors also influenced the firms to take a rapid approach to internationalization and seek markets with the highest potential for profit. The thesis findings further emphasize that the capability to create valuable contacts and establish a position in networks tend to be an important factor of success. Concluding, theoretical and practical implications and also suggestions for future research are presented.
673

Entering the Japanese Market : Similarities and Differences between two Swedish firms

Moritz, Robin, Jirges, Zaid January 2018 (has links)
In this thesis we investigated the differences and similarities between a big and a small Swedish firms’ market entry process into Japan. This was done by studying the two chosen companies, IKEA and Haglöfs respectively. We conducted our research using a case study collecting data from primary and secondary sources. The primary data was collected by using a semi-structured interview approach while the secondary data has been collected through searching for relevant sources. We concluded that the main similarities between IKEA and Haglöfs were the firms’ extensive use of network relationships in the Japanese market, were both utilized employees with Japanese market knowledge. The main differences, on the other hand, were mainly the enthusiasm shown from actors, such as governors, consumers and municipalities, that actively encouraged IKEA’s market entry. The scope of the entries was also different, with the size of the IKEA product catalogue and the construction of stores requiring more governmental approvals and lengthy processes. IKEA’s extensive international experience gained from earlier market entries were also something which set the two entries apart.
674

Chinese Internationalization in Sweden : A Multiple Case Study of Greenworks Tools and Silex Microsystems

Toftgård, John, Svensson, Axel January 2018 (has links)
Background: Companies from developed economies have pursued various outward foreign direct investment strategies for as long as there has been trade. Research on the topic has been covering most available aspects of the phenomenon. In recent decades, however, firms from emerging economies have started to find their way to the international market, and the traditional theories of internationalization have appeared to be not as comprehensive as they were thought to be.   Purpose: This thesis will explore the internationalization of Chinese firms into Sweden. It will more specifically look at the internationalization, as well as the differences and the connection with Chinese parent companies.   Method: By using a qualitative method and an abductive approach, the empirical data for this thesis was collected and interpreted. In this multiple case study, semi-structured interviews were performed with three managers at two Chinese companies in Sweden.   Conclusion: Chinese internationalization into Sweden is influenced by both push factors, such as government subsidies, and pull factors, such as market knowledge and technology. However, the observed Chinese firms in Sweden have different connection with their parent companies but the level of involvement is equally limited. The findings in this paper suggests that this is linked to the ownership structure and the mode of entry.
675

Ensaios sobre o investimento direto externo: os casos das empresas espanholas e coreanas

Ruppert, Lídia Alice Soares [UNESP] 23 April 2010 (has links) (PDF)
Made available in DSpace on 2014-06-11T19:24:17Z (GMT). No. of bitstreams: 0 Previous issue date: 2010-04-23Bitstream added on 2014-06-13T20:27:08Z : No. of bitstreams: 1 ruppert_las_me_arafcl.pdf: 924784 bytes, checksum: 412c3938ee0364e93aec67d9e4532404 (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Este trabalho tem o objetivo de analisar o processo de internacionalização via investimento direto externo (IDE) das empresas espanholas e coreanas a partir dos anos 90. Para isso, será feita uma revisão das abordagens não convencionais da lógica do investimento direto externo e de seus condicionantes. Ademais, serão tratadas as mudanças nos ambientes macroeconômicos e institucionais desde o pós-guerra e seus impactos sobre as estratégias de concorrência das corporações e dos movimentos de IDE. É a partir deste mapeamento global do IDE que se dará o estudo dos determinantes, das características e da evolução do investimento direto externo das empresas espanholas e coreanas nas décadas de 1990 e 2000 / This dissertation aims to analyze the internationalization process through foreign direct investment (FDI) of Spanish and Korean companies since the 90's. For that, it will be made a review of unconventional approaches about the logic of foreign direct investment and its limitations. Moreover, it will be explicited the changes in macroeconomic and institutional environments in the post-war and its impact on the competitive strategies of corporations and FDI flows. It is from this FDI global mapping that it will be studied the determinants, characteristics and evolution of foreign direct investment of Spanish companies and Korea in the past two decades
676

Internacionalização da Educação Superior: um estudo sobre o Programa Ciência sem Fronteiras no IFPB

Pinto , Patrícia Nogueira de Carvalho 21 February 2017 (has links)
Submitted by Fernando Souza (fernandoafsou@gmail.com) on 2017-08-28T14:20:32Z No. of bitstreams: 1 arquivototal.pdf: 3724032 bytes, checksum: 20ebb9dc1a15746c51d3edd586b4334e (MD5) / Approved for entry into archive by Viviane Lima da Cunha (viviane@biblioteca.ufpb.br) on 2017-08-28T15:56:04Z (GMT) No. of bitstreams: 1 arquivototal.pdf: 3724032 bytes, checksum: 20ebb9dc1a15746c51d3edd586b4334e (MD5) / Made available in DSpace on 2017-08-28T15:56:04Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 3724032 bytes, checksum: 20ebb9dc1a15746c51d3edd586b4334e (MD5) Previous issue date: 2017-02-21 / The debate on internationalization of college education has been raising in the last years. One of the most known programs on the subject offered by Brazil College Institutions is the Ciência sem Fronteiras (Science without Borders) Program. The Ciência sem Fronteiras Program has been receiving big financial investments from the Federal Government making it possible to engage a significant number of students on it. This dissertation has the aim of assessing the Ciência sem Fronteiras Program as a internationalization of college education public policy at IFPB (Instituto Federal da Paraíba - Paraíba State Federal Institution). The approach described here uses a case study by interviewing people directly engaged in the program: students and the program manager; both types of interviews give support to the program assessment inside the context of the IFPB educational institution. The results of this study either enrich the debate about the concept of internationalization of college education considering the continuous expansion of the Federal Institutions and it raises the main challenges faced by students when they are abroad; the results help to understand the students profile and the program worth to their professional and technological background as well. The study theoretical support is given through concepts like globalization and internationalization as a public policy and its connection to the college education. The emerging and continuous expansion of the Federal Net of Professional, Scientific and Technological Education in the Paraíba State in the last decades is also considered as a theoretical support. From the presented and assessed results it is possible to conclude that the internationalization of college education process, considering either the IFPB context and the globalization of the contemporary world, is a core factor to country development, that happens through the interchange of knowledge as well as technologies culminating in the professional and technological background of the students therefore contributing to the institutional mission of IFPB. / O debate sobre a internacionalização da educação superior tem ganhado relevância nos últimos anos. Um dos programas de maior destaque ofertado pelas Instituições de Ensino Superior do país é o Ciência sem Fronteiras, não apenas pelo alto investimento por parte do Governo Federal, como também pelo elevado número de estudantes que já foram beneficiados. Desta forma, a presente dissertação tem por objetivo avaliar o Programa Ciência sem Fronteiras como política pública de internacionalização da educação superior no IFPB. A proposta se efetiva através de um estudo de caso, a partir de entrevistas com os sujeitos diretamente envolvidos no programa: os discentes e o gestor, as quais possibilitaram resposta a questões que ampararam a análise do programa no âmbito institucional. O estudo também possibilita a reflexão sobre a internacionalização da educação superior no contexto de expansão dos Institutos Federais, bem como conhecer as principais dificuldades enfrentadas pelos estudantes no exterior; o perfil dos alunos do IFPB participantes do programa e a importância do mesmo para a formação profissional e tecnológica dos discentes do IFPB. O suporte teórico que fundamenta o estudo se dá através de conceitos como o de globalização e internacionalização como política pública e suas relações com a educação superior, bem como o surgimento da Rede Federal de Educação Profissional, Científica e Tecnológica e sua centenária evolução na Paraíba, cenário no qual o programa foi estudado. A partir das colocações expostas e analisadas, chega-se a reflexão de que o processo de internacionalização da educação superior, no âmbito do IFPB, ligado à globalização do mundo contemporâneo, é tido como fator fundamental ao desenvolvimento do país, por meio do intercâmbio de saberes e da troca de tecnologias e que se faz importante para a formação profissional e tecnológica dos discentes, contribuindo para o cumprimento da missão institucional desta instituição educacional.
677

Internacionalização universitária e seus impactos na concepção de ação docente de professores universitários na área das engenharias / Internationalization of higher education and its impacts in the conception of teaching action of university teachers in the engineering area

Ortelani, Mariana Prudenciatto [UNESP] 05 September 2017 (has links)
Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-10-30T17:19:09Z No. of bitstreams: 1 Diss_Mariana_Repositorio.pdf: 3485454 bytes, checksum: 4df023cdae1975afe4967d69d35d21df (MD5) / Rejected by LUIZA DE MENEZES ROMANETTO (luizamenezes@reitoria.unesp.br), reason: Solicitamos que realize uma nova submissão seguindo a orientação abaixo: O arquivo submetido não contém o certificado de aprovação. A versão submetida por você é considerada a versão final da dissertação/tese, portanto não poderá ocorrer qualquer alteração em seu conteúdo após a aprovação. Corrija esta informação e realize uma nova submissão contendo o arquivo correto. Agradecemos a compreensão. on 2017-11-09T17:41:55Z (GMT) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-12T00:03:58Z No. of bitstreams: 1 diss_versaofinal_repositorio.pdf: 3908430 bytes, checksum: 15b7e2cf7f763dc9d87432b129498638 (MD5) / Rejected by Luiz Galeffi (luizgaleffi@gmail.com), reason: Solicitamos que realize uma nova submissão seguindo a orientação abaixo: A ficha catalográfica deve ser inserida na página subsequente à folha de rosto. Corrija esta informação e realize uma nova submissão contendo o arquivo correto. Agradecemos a compreensão. on 2017-11-16T19:00:34Z (GMT) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-18T13:38:59Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-22T14:06:59Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-22T18:09:13Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-22T18:12:23Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-22T19:44:22Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-23T11:57:14Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-23T12:57:56Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-23T13:16:32Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-23T13:34:44Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-23T17:24:54Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-23T17:29:02Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-24T12:05:25Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-24T12:39:44Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-24T16:47:39Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-24T17:31:21Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-27T11:40:49Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-27T12:31:50Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-27T13:03:16Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-27T18:08:08Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-28T12:13:07Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-28T14:22:46Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-28T14:31:57Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-28T14:37:46Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Submitted by MARIANA PRUDENCIATTO ORTELANI null (mariprudenciatto@gmail.com) on 2017-11-28T19:04:28Z No. of bitstreams: 1 ilovepdf_merged.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Approved for entry into archive by LUCIA SILVA PARRA null (lucia@ia.unesp.br) on 2017-11-29T11:10:16Z (GMT) No. of bitstreams: 1 ortelani_mp_me_rcla.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) / Made available in DSpace on 2017-11-29T11:10:16Z (GMT). No. of bitstreams: 1 ortelani_mp_me_rcla.pdf: 3908416 bytes, checksum: 6a6db201874845a900dad6324ec07ebc (MD5) Previous issue date: 2017-09-05 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / O presente trabalho visa observar relações entre o mecanismo de internacionalização promovido pelo Programa Ciência Sem Fronteiras e modificações no desenvolvimento da ação docente nos cursos de engenharia. Para tanto, vamos contextualizar o processo de internacionalização das universidades brasileiras através da análise bibliográfica, estabelecendo relação entre os diferentes períodos políticos vivenciados na história brasileira, seus impactos nas instituições de ensino superior e os reflexos destes nas proposições de internacionalização estabelecidas. Analisar teoricamente os conceitos de internacionalização e da evolução bibliográfica acerca da docência em contexto universitário. O desenvolvimento metodológico do trabalho realizado pauta-se na revisão bibliográfica dos conceitos necessários, análise documental dos materiais de divulgação do programa Ciência Sem Fronteiras, análise dos currículos lattes dos docentes das instituições selecionadas e realização de entrevistas presenciais semiestruturadas com os docentes colaboradores deste trabalho. O material coletado foi analisado na perspectiva francesa de Análise do Discurso, com base em dimensões de análise que possibilitem a observação, nas construções discursivas, das percepções de internacionalização e ação docente expressadas pelos sujeitos. / This research intended to observe relations between the mechanism of internationalization promoted by the Science Without Borders Program and modifications in the development of the teaching action in the engineering courses. To do so, we contextualized the process of internationalization of Brazilian universities through bibliographical analysis, establishing a relationship between the different political periods experienced in Brazilian history, their impact on higher education institutions and their impact on established internationalization proposals. To analyze theoretically the concepts of internationalization and the bibliographic evolution about teaching in a university context. The methodological development of the work is based on the bibliographical review of the necessary concepts, documentary analysis of the dissemination materials of the Science without Frontiers program, analysis of the curricula lattes of the teachers of the selected institutions and conducting semistructured face-to-face interviews with the collaborating teachers. The collected material was analyzed in the French perspective of Discourse Analysis, based on analysis dimensions that allow the observation, in the discursive constructions, of the perceptions of internationalization and teaching action expressed by the subjects.
678

Consórcio de exportação e a internacionalização das pequenas e médias empresas segundo a experiência italiana : um modelo para o Brasil. -

Maranha, Roberta Cintra. January 2007 (has links)
Orientador: Jete Jane Fiorati / Banca: Carla Aparecida Arena Ventura / Banca: Elisabete Maniglia / Mestre
679

Controle Gerencial em Empresas Internacionalizadas: Caso Petrobras Uruguay Distribución / Management control in Internationalization companies: The case of Petrobras Uruguay Distribución

Savana Macedo Fraulob 29 April 2008 (has links)
Reconhecida como uma das maiores empresas do Brasil, controlada pelo governo, a Petrobras apresenta um processo de internacionalização dividido em duas fases: (i) busca de melhores condições contratuais para o abastecimento do mercado interno e (ii) posicionamento mundial, segurança financeira e internacionalização da marca. Ambas as perspectivas de atuação internacional promoveram o aproveitamento de vantagem competitiva, ainda que sob comportamentos distintos. Diante disso, o objetivo do presente estudo é mensurar o impacto do processo de internacionalização no sistema de controle gerencial da unidade de estudo: Petrobras Uruguay Distribución, subsidiária no segmento de downstream1 e constituída em 2006 por meio de um processo de reorganização societária decorrente da aquisição dos ativos da Shell. Para atender a este propósito, analisam-se as possíveis alterações dos sistemas de controle gerencial e a relação existente, em termos de proximidade e afastamento da literatura presente e o caso estudado. Para tanto, o capítulo de revisão de literatura representa o embasamento teórico responsável pelas abordagens das características dos sistemas de controles, identificação dos contextos influenciadores de seu desenho e destaque para os tipos de internacionalização, nas tangentes comportamentais e motivacionais, além de abordar as teorias de ciclo de vida organizacional. O método aplicado no teste do referencial teórico foi o estudo exploratório com caso único, mediante a aplicação de um questionário padronizado. As variáveis de pesquisa consubstanciaram-se no relacionamento da literatura abordada e as questões de pesquisa e foram classificadas, segundo a natureza, em contingentes e identificadoras. Os resultados obtidos possibilitaram avaliar o nível do impacto do processo de internacionalização e a capacidade de adaptabilidade da organização aos novos contextos, comprovando que o empreendimento de novas estratégias, sejam elas internacionais ou em novos negócios, influencia o desenho do sistema de controle gerencial que refletirá, na proporção do interesse dos gestores, num processo de controle mais adequado à organização. / Known as one of the biggest companies of Brazil, controlled for the government, Petrobras presents an internationalization processs divided in two stages: (i) searchs of better contractual conditions for supplying domestic market; and (ii) world-wide spotting, financial security and internationalization of the mark. Both perspectives of international performance had promoted the advantage competitiveness, even tough under distinct behaviours. The objective of this study is to measure the impact of the internationalizations process on the management control system of the leading: Petrobras Uruguay Distribución, subsidiary in the downstream segment and created in 2006 by a process of sould reorganization in face of the acquisition of Shells assets. To answer to this purpose, was analyzed the possible changes of the management control system and the existing relationships, in terms of closeness and distance of this literature and the study. Therefore, the chapter of literatures revision represents theoretical basement which is responsible for the approaching the characteristics of the controls systems, identification of the contexts that influence of this design and prominence for the types of internationalization, on the behaviours and motivational aspects, besides approaching the theories of corporate life cycle. The method applied in the test of the review of literature was the exploratory cases study approaching an unique case, by the application of a standard questionnaire. The research variables a related to the relationship of the literature and the questions of research, witch were classified, according its nature, in contingents and identifiers. The results obtained made possible to evaluate the level of the impact of internationalization process and the capacity of adaptation of organization to the new contexts, proving that the use of new strategies, international or new businesses, influence the design of the management control systems that it will reflect, in the ratio of the managers interest, a control process more adjusted to the organization.
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O impacto da adoção das normas contábeis internacionais no ensino superior de Contabilidade, segundo a percepção dos docentes / The impact of the adoption of international accounting standards in Higher Education Accounting, as perceived by teachers

Edilma Pinheiro da Silva 30 November 2009 (has links)
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / A globalização econômica tem provocado transformações na base produtiva da economia mundial, estimulando a aceleração do processo de internacionalização de empresas. Esse processo estimula variados processos de convergência e interdependência. Também na área contábil, a internacionalização dos fluxos comerciais financeiros e tecnológicos expande a oportunidade de investimentos estrangeiros, o que, por sua vez gera a demanda por uma linguagem mais universal para as demonstrações financeiras. Nesse contexto, a educação superior em Contabilidade parece desempenhar papel fundamental para a construção de novas competências e de uma nova cultura que contribua para operacionalizar a convergência internacional de procedimentos contábeis. O presente trabalho pretendeu, assim, avaliar por meio da percepção dos operadores do ensino superior em Contábeis, o nível de adequação dos cursos de graduação diante das novas competências demandadas por um mercado de trabalho em processo de internacionalização. Para tanto, foi realizada uma revisão da literatura sobre globalização e internacionalização, convergência e harmonização, mecanismos de disseminação de normas internacionais, e ainda sobre demandas por competências específicas para a nova realidade de normas internacionais. Também foi aplicado questionário junto a professores e gestores de 10 cursos de graduação em Contábeis do município do Rio de Janeiro, procurando sistematizar a percepção sobre a formação e desenvolvimento de competências relacionadas a um mercado orientado por normas internacionais. Os resultados principais apontam para uma situação onde, apesar de avaliada como positiva e irreversível, e apesar dos professores se considerarem bem preparados para tratar o tema, a problemática das normas internacionais não é incorporada no cotidiano dos cursos de graduação. / The globalization economic has been promoted transformations in the world production economy base and stimulating acceleration in the internationalization process in companies. This process has requested many actions in the convergence and interdependency. The same happens in the account area, the internationalization of flows from comercial, finance and technology expand the opportunity from external investments, which demands a universal language at finance statement. In this context, the higher education in Accountability shows important place for building new competences and new cultures that cooperate for operationalize the international convergence in procedures account. The present work intended to evaluate, by perception of operators from higher education in Accountability, the level of adjustment of undergraduate course due new competences demanded by a work market in internationalization process. For this reason, a revision in the literature about globalization and internationalization, convergence and harmonization, ways of dissemination of international standards has been done, and over more, there are demands by competences for the new reality in international standards. In this work there is a questionnaire that was answered by teachers and managers from ten courses in Accountability of Rio de Janeiro city, in order to looking for systematizing the perception about the formation and development of competences related to the market oriented by international standards. The main results show a situation where, although evaluated like positive and irreversible, and even though teachers think that they are well prepared to discuss this subject in classroom, the problematic of international standards has not been inserted in the quotidian of undergraduate course.

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