Submitted by Luciana Ferreira (lucgeral@gmail.com) on 2018-05-22T11:06:34Z No. of bitstreams: 2 Dissertação - Denise Fernandes Nascimento - 2018.pdf: 2957056 bytes, checksum: deaf982471c026ccd826cc3eebea5e0f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2018-05-22T11:10:13Z (GMT) No. of bitstreams: 2 Dissertação - Denise Fernandes Nascimento - 2018.pdf: 2957056 bytes, checksum: deaf982471c026ccd826cc3eebea5e0f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-05-22T11:10:13Z (GMT). No. of bitstreams: 2 Dissertação - Denise Fernandes Nascimento - 2018.pdf: 2957056 bytes, checksum: deaf982471c026ccd826cc3eebea5e0f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2018-04-18 / The cash flow statement is a very important report for accounting users and is one of the ways to provide information about the changes that occur in so-called net assets, financial structure and the ability of companies to change their resources, which moments will be required to receive receipts and payments in the entities in order to adapt to the different situations and opportunities (IAS 7). In this sense, the present study aims to analyze, in a general way, the characteristics associated to the accounting choices in the cash flow statement of open companies in Latin America. The research sample consisted of 565 publicly-held companies, financial and non-financial, with annual cash flow statements for the period 2012 to 2016. The survey data were obtained from the Thomson Reuters® database and Economática ® and on the websites of Brazil, Chile and Peru. The logistic regression technique was used to test the seven variables raised from the literature on the subject. We estimated fourteen econometric models, all of them composed by the dependent variable corresponding to the accounting choices allowed for the DFC. The results showed that: (i) the variables: size, company, indebtedness, profitability, negative operating cash flow and BP are not determinants of accounting choices; (ii) most companies do not follow the classification encouraged by IAS-7. / A DFC é um relatório relevante para os usuários da contabilidade pois constitui uma das formas de proporcionar informações sobre as mudanças que ocorrem nos denominados ativos líquidos, na estrutura financeira e na capacidade das empresas em modificarem seus recursos, e ainda em quais momentos serão necessárias movimentações de recebimentos e pagamentos nas entidades a fim de se adaptarem às diversas situações e oportunidades (IAS 7). Nesse sentido, o presente estudo tem como objetivo analisar, de modo geral, as características associadas as EC na DFC de empresas abertas da América Latina. A amostra da pesquisa se constituiu de 565 empresas de capital aberto, financeiras e não financeiras, com demonstrativos de fluxos de caixa anuais no período de 2012 a 2016. Os dados da pesquisa foram obtidos a partir da base de dados Thomson Reuters®, e Economática® e nos sites das bolsas do Brasil, Chile e Peru. Foi empregada a técnica de regressão logística, para testar as sete variáveis levantadas a partir da literatura sobre o assunto. Foram estimados quatorze modelos econométricos, todos compostos pela variável dependente correspondente as EC permitidas para a DFC. Os resultados apontaram que: (i) as variáveis: tamanho, da empresa, endividamento, rentabilidade, fluxo de caixa operacional negativo e BP não são determinantes das escolhas contábeis; (ii) a maioria das empresas não seguem a classificação mencionada na IAS-7.

It is often not clear how values are incorporated into policy decision-making about health systems. This is perhaps not surprising given the complexity of decision-making about health systems, the wide range of values prioritized (and advocated for) by different stakeholders, the broad array of sources for or mechanisms available to identify values, and the many ways in which values can drive policy decisions, as well as the reality that policymakers often do not want to be explicit about the values used in policy decision-making process. Using synthesis and qualitative research methods, this dissertation investigates the role of values in policy decision-making about health system financing in Latin America and contributes to the understanding of this field by providing insights for policy and research. The dissertation moves from a general and descriptive focus to a specific and explanatory focus. First, a critical interpretive synthesis was used to develop a theoretical framework that identifies how and under what conditions values inform policy decision-making about health system financing in Latin American countries. In chapters 3 and 4, the focus narrows by using an embedded multiple-case study design that analyzes two specific decisions in each of Chile and Colombia. Frameworks that explain government agenda setting and policy development and the theoretical framework developed in chapter 2, are used to analyze these decisions. The second study (chapter 3) is a discourse analysis which qualitatively assess how declared values inform the four decisions in Chile and Colombia. The third study (chapter 4), draws on in-depth qualitative interviews to understand how and why policymakers and stakeholders use declared and undeclared values in those four decisions in Chile and Colombia. The research chapters build on each other and make substantive, methodological and theoretical contributions. The dissertation provides a rich understanding of the roles of values in health system financing decisions through a critical interpretive synthesis and two qualitative studies, adding to the evidence base that stakeholders and policymakers can draw from when making or shaping policy decisions. These studies collectively build an understanding about what values inform the health policy process in Latin America, how those values work, under what conditions they come to be influential, how they are applied in real decisions, and why policymakers and stakeholders perceive that values play a role in real decisions. All of this evidence has contributed to the development a new theoretical framework about the roles of values in health systems. / Thesis / Doctor of Philosophy (PhD) / Values are important at all stages of the policy process. However, it is often not clear how they are incorporated into policy decision-making about health systems. In Latin America, the study of the role of values and how they inform the prioritization, development, and implementation of policies in different contexts, is an emerging field. This dissertation addresses key gaps in understanding by: 1) developing a framework, which can be used as a tool by policymakers and stakeholders to identify which values support or compete with their initiatives, how to make initiatives more socially supported, and how to focus policies according to the goals of the government and the health system; 2) analyzing how, based on media reports and governmental and non-governmental documents, values have informed two health system financing decisions in each of Chile and Colombia; and 3) examining the views and experiences of policymakers and stakeholders about how and why values were used in decision-making processes related to the same two policy decisions in each of Chile and Colombia.

Цель этого исследования - разработать эффективную коммуникационную стратегию для отдела GSEM, которая улучшит текущие стратегии и модификации во время кризиса, сосредоточив внимание на возможности набора студентов из стран Латинской Америки. Научная новизна данного исследования заключается во влиянии авторитета магистерских и бакалаврских программ, представлений студентов о своей будущей карьере и эффективности коммуникативных стратегий в период кризиса. Практическая значимость этого исследования заключается в том, чтобы предоставить университетам идеи и стратегии для разработки эффективных коммуникативных тактик во время кризиса, а также определить ключевые факторы для успешных коммуникативных стратегий в сфере бизнеса и управленческого образования. Эффективность рекомендаций, представленных в этом исследовании, демонстрируется посредством анализа данных, который подтверждает влияние геополитического кризиса на восприятие России как направления обучения, выявляет ключевые факторы, затронутые санкциями, и выделяет предпочтения и каналы коммуникации потенциальных студентов, что в конечном итоге позволит университетам усовершенствовать свои коммуникационные стратегии и эффективно привлекать латиноамериканских студентов. / The objective of this research is to develop an effective communication strategy for the GSEM department that will enhance current strategies and modifications during times of crisis focusing on the possibility to recruit students from Latin American countries. The scientific novelty of this study lies on the impact of the credibility of Master and Bachelor programs, students' perceptions of their future careers, and the effectiveness of communication strategies during times of crisis. The practical significance of this study is to provide universities with insights and strategies for developing effective communication tactics during times of crisis, as well as identifying key drivers for successful communication strategies in the field of business and management education. The effectiveness of the recommendations provided in this study is demonstrated through the analysis of data, which confirms the impact of geopolitical crisis on perceptions of Russia as a study destination, identifies key factors affected by sanctions, and highlights the preferences and communication channels of potential students, ultimately enabling universities to enhance their communication strategies and attract Latin American students effectively.