Thesis (MPhil)--Stellenbosch University, 2004. / ENGLISH ABSTRACT: The Education Management Information System (EMIS) is the business unit that is responsible for information management and business reporting in the Department of Education. EMIS finds it difficult to provide high quality information to the Department of Education internally and its stakeholders externally and attributes the reduction of the quality of its education information to factors such as the organisational nature of the South African education system, the lack of information management standards and practices, the low level of information technology skills in EMIS, the existence of a multitude of disparate information systems in the Department of Education and Provincial Education Departments, and the apparent discontinuity in the flow of information from education institution level to the national department and back. Most research in information management confirmed the state of EMIS as being typical of most large organisations whose functioning depends on the quality of their information. The factors that influence information quality in EMIS had been identified as accuracy, timeliness, consistency and relevance of the information. A “quick-fix” to the information problem is not possible but research in information systems management indicates that there are trends in the electronic business arena that may provide an acceptable solution to most of the problems encountered by EMIS. This report investigates the nature of EMIS problems in terms of information management and investigates possible solutions to the problems. The investigation is done within the framework of acknowledged information systems planning process and aligned to the process model of information management. An exposition is given on the theory pertaining to information management, information systems and information systems management to give insight into the particular fields of study and their interdependencies. A section on business intelligence is included since business reporting is the primary function of EMIS. Investigations into information systems development indicate an exponential growth in electronic technology development specifically the Internet and the Web. The information systems plan provides the framework or set of guidelines to determine the information systems solution that will be able to solve their problems. The research report included four stages of the information systems plan framework. The first stage pertains to the identification of minimum information required from the education sector and supporting sectors to provide high quality education information for decision-making and planning. The second stage determines and benchmarks the state of EMIS in terms of information management processes. The third stage investigates the trends in electronic business and specifically electronic information systems applications. Current best practices indicate that a possible solution to information management problems in large organisations is the application of a web-based, electronic, enterprise-wide, integrated information system. / AFRIKAANSE OPSOMMING: EMIS as ‘n besigheidseenheid in die nasionale Onderwysdepartement is verantwoordelik vir inligtingsbestuur en verslaggewing. EMIS vind dit moeilik om hoë kwaliteit inligting intern aan die onderwysdepartement en ekstern aan sy rolspelers te verskaf. en skryf die verlaging in die kwaliteit van inligting toe aan faktore soos die organisasiestruktuur van die Suid Afrikaanse onderwysstelsel, die gebrek aan standaarde vir inligtingsbestuur en -praktyke, die lae vlak van inligtingstegnologiekennis van die personeel in EMIS, die bestaan van ‘n magdom van ongelyksoortige inligtingstelsels in die nasionale onderwysdepartement en provinsiale onderwysdepartemente en die sigbare diskontinuïteit in die vloei van inligting vanaf die onderwysinrigtings na die nasionale onderwysdepartement en terug. Die meeste navorsing in inligtingsbestuur bevestig dat die toestand waarin EMIS verkeer tipies is van die meeste groot organisasies wie se funksionering van die kwaliteit van hulle inligting afhang. Die faktore wat ‘n rol speel in die kwaliteit van inligting in EMIS word geïdentifiseer as akkuraatheid, tydigheid, uniformiteit en geldigheid. ‘n Vinnige oplossing vir die inligtingsprobleem is nie moontlik nie maar navorsing in inligtingstelselsbestuur dui aan dat daar tendense in die rigting van elektroniese besigheidarena is wat aanvaarbare oplossings bied vir die meeste van EMIS se probleme. Hierdie verslag ondersoek die aard van EMIS se probleme in terme van inligtingsbestuur en ondersoek moontlike oplossings vir die probleme. Die ondersoek word gedoen binne die raamwerk van ‘n aanvaarde inligtingstelsel-beplanningsproses wat opgestel is om binne die prosesmodel vir inligtingsbestuur te val. ‘n Uiteensetting van die teorie ten opsigte van inligtingsbestuur, inligtingstelsels en inligtingstelselbestuur word gegee ten einde insig oor die betrokke studieterreine en hul interafhanklikheid te gee. ‘n Afdeling oor besigheidsintelligensie word ingesluit aangesien besigheidsverslaggewing die primêre funksie van EMIS is. ‘n Ondersoek na inligtingstelselontwikkeling dui op ‘n eksponensiële groei in die ontwikkeling van die elektroniese tegnologiebedryf en spesifiek die Internet en Web. Die inligtingstelselsplan voorsien die raamwerk of riglyne waarbinne die inligtingstelseloplossing gesoek kan word. Die navorsingsverslag sluit vier fases van die raamwerk van die inligtingstelselsplan in. Die eerste fase het te make met die identifisering van die minimum inligting wat nodig is vir besluitneming en beplanning. Die tweede fase stel die toestand van EMIS ten opsigte van inligtingsbestuur vas. Die derde fase ondersoek die neigings in elektroniese besigheidstransaksies en toepassings. Huidige beste praktyke dui aan dat ‘n moontlike oplossing vir die inligtingsbestuurprobleme van groot organisasies die toepassing van ‘n web-gebaseerde, elektroniese, geïntegreerde inligtingstelsel, wat al die komponente van die onderneming insluit, is.

Este trabalho tem como objetivo apresentar as principais ferramentas de monitoramento do Planejamento estratégico visto o grau de importância de tal monitoramento, para que a empresa mantenha-se em linha com seus objetivos de crescimento e abrangência de mercado. Pra que exista de fato tal monitoramento são necessárias ferramentas como adoção de Sistemas de informações gerenciais, Mapeamento de processos, acompanhamento do Mapa estratégico de negócios e uso do painel de controle promovido pelo Balanced scorecard. Para que exista uma real competitividade entre as empresas atuantes no mercado faz-se necessário que haja uma linha clara de comunicação, a fim de que todos os envolvidos nos mais diversos processos tenham conhecimento de quais os objetivos da empresa, bem como suas premissas de crescimento, e para que todos sintam-se envolvidos com os processos necessários para que tais objetivos sejam atingidos. / This paper aims to present the main monitoring tools of strategic planning, given the degree of importance of such monitoring for the company to keep in line with its growth objectives and market coverage. For this monitoring tools are needed as adoption of Management information systems, Process mapping, monitoring of the Strategic map of business and use the control panel sponsored by the Balanced scorecard. So that there is a real competition between companies operating in the market, it is necessary to have a clear way of communication, so that everyone involved in various processes are aware of what the company's goals and its growth assumptions and for everyone to feel involved with the processes required for these objectives to be achieved.

Fundação Carlos Chagas Filho de Amparo a Pesquisa do Estado do Rio de Janeiro / O objetivo deste trabalho é o gerenciamento da cadeia de suprimentos a partir da sincronização do fluxo do processo construtivo à logística de abastecimento do canteiro de obras, visando à redução dos tempos de espera e à eliminação das paradas no processo produtivo. A supressão dos desperdícios e redução do tempo de execução das atividades realizadas nos canteiros de obra da construção predial pode ser obtida por meio do uso de diversas ferramentas de Planejamento e Controle da Produção (PCP), como o MRP, JIT, e outras. Entretanto, o gerenciamento do projeto e o PCP não podem apenas vislumbrar soluções para os problemas do canteiro, mas sim de todo o sistema da cadeia de valor. É, portanto, necessária uma gestão integrada com seus colaboradores (projetista, fornecedores, etc), em que se fará uso do conceito de Design Colaborativo e da Gestão da Cadeia de Suprimentos. A cooperação destas equipes é fundamental e uma tomada de decisão compartilhada é de suma importância. A comunicação e a colaboração se tornam fundamentais para o desenvolvimento da Metodologia de Planejamento proposta neste trabalho, definindo os procedimentos impostos ao Sistema de Informações Gerenciais (SIG) que melhor avaliam a relação do fluxo do processo construtivo da obra com a cadeia de fornecedores. Essa integração resulta em ganhos significativos de produtividade e redução dos prazos do projeto. / The objective of this work is the supply chain management, based on the synchronization of the flow of the Construction process with the logistics of the construction site supply, seeking a reduction of the wait times and the elimination of stoppages in the productive process. The elimination of waste and the reduction of execution times of activities carried out at construction sites can be achieved by the use of various tools of Planning and Control of Production (PCP), such as the MRP, JIT, among others. However, project management and PCP cannot glimpse only a solution for the problems of the construction site, but also of all the value chain system. Management needs to be integrated with its collaborators (designer, suppliers, etc), so as to use the concepts of Collaborative Design and Supply Chain Management. The cooperation of these teams is basic and shared decision making is of the utmost importance. Communication and collaboration become key for the development of the Planning Methodology proposed in this work, and define the procedures which must be imposed on the Management Information System, to best gauge the relation of the constructive process flow of the job to the chain of suppliers. This integration results in significant gains in productivity and reduction of project timetables.

Bakgrund och problem: Vi lever idag i ett samhälle som till stor grad karaktäriseras av förändring och osäkerhet där snabba förändringar i den externa omgivningen tenderar att göra budgeteringen mindre användbar. Till följd av detta har budgeteringen som styrmedel varit hårt kritiserad. Trots den kritik som budgeteringen utsatts för har budgeten alltjämt än idag en viktig roll i företagets styrning. Vi finner en kunskapslucka i forskning som berör budgetering i en dagens mer dynamiska omgivning och som även inkluderar styrelsens roll i budgeteringen. Syfte: Det övergripande syftet med denna studie är att beskriva och förstå budgeteringens användning och syfte i företag som är verksamma i dagens dynamiska omgivning och som på grund av olika faktorer har svårigheter att förutse framtiden. Vidare är syftet att beskriva styrelsens roll i budgetarbetet för en mer omfattande förståelse, då hänsyn tas till hela styrkedjan. Metod: I denna studie tillämpas en kvalitativ forskningsstrategi varigenom en flerfallsstudie utförts. Studiens empiri grundas främst i semistrukturerade intervjuer med respondenter som har insikt i företagens budgetering. Slutsats: Budgetering används idag främst för att gå igenom verksamheten noggrant men används även genom att verka motiverande då delaktighet och engagemang främjas. Det ligger en större användning i den process varigenom budgeteringen sker än i budgeten som dokument. Med anledning av den dynamiska omgivning som företag verkar i och svårigheter som däri ligger att förutse framtiden finns ändå användning av budgetering om man arbetar på rätt sätt och har rätt inställning till budgeten. Styrelsen har en aktiv och betydande roll i företags budgetering, under förutsättningen att styrelsen aktivt verkar som en styrelse. I budgetarbetet har styrelsen en bestämmande roll som främst urskiljs vid budgetförutsättningar samt vid fastställande och uppföljning av budgeten. Ett extra fokus på strategirollen kan urskiljas varigenom denna roll också utmärks i budgeteringen genom kopplingen mellan budget och strategi. / Background: Today, we live in a society that is largely characterized by change and uncertainty where rapid changes in the external environment tend to make budgeting less useful. As a result, budgeting has been heavily criticized. However, despite the criticisms of budgeting, the budget still has an important role in the management of the company. We find a knowledge gap in research that concerns budgeting in today's more dynamic environment and also includes the board's role in budgeting. Purpose: The purpose of this study is to describe and understand the use and purpose of budgeting in companies that are active in today's dynamic environment and due to various factors have difficulties predicting the future. Furthermore, the purpose is to describe the role of the board in the budget work for a more comprehensive understanding, taking into account the entire control chain. Method: A qualitative research strategy is applied in this study, whereby a multiple case study is conducted. The empirical study is based primarily on semi-structured interviews with respondents who have insight into the companies’ budgeting. Conclusions: Today's budgeting is used primarily to review the business thoroughly but it is also used by acting motivating as participation and dedication are promoted. There is a greater use in the process whereby budgeting takes place than in the budget as a document. However, due to the dynamic environment that companies engage in and difficulties in anticipating the future, budgeting is still available if you work properly and have the right attitude to it. The board has an active and significant role in budgeting, provided that the board actively acts as a board. In the budget work, the board has a determining role that is primarily distinguished by budget conditions, as well as in determining and reviewing the budget. An extra focus on the strategy role can be identified, whereby this role is also distinguished in budgeting by linking budget and strategy.

Historiskt sett har flertalet skandaler uppmärksammats där revisorer har haft en beroendeställning till sina klienter. Trots att externa åtgärder i form av lagar och bestämmelser har tillkommit och utvecklats efter hand, tyder det återkommande problemet med oberoendet på att ytterligare åtgärder kan behövas. Vi har därför valt att se på problemet med revisorns oberoende genom att fokusera på revisions-byråernas interna åtgärder. Syftet med studien är att förstå hur ledande revisionsbyråer arbetar med etiska koder som ett styrverktyg för att säkerställa revisorns oberoende. För att förstå arbetet utforskas hur etiska koder implementeras i organisationerna och hur de används som ett styrverktyg i det dagliga arbetet.   Utifrån ett styrningsperspektiv har en kvalitativ fallstudie genomförts. Semistrukturerade intervjuer har använts som datainsamlingsmetod och sammanlagt har sex revisionsmedarbetare från två ledande revisionsbyråer intervjuats. Med en abduktiv forskningsansats har en teoretisk referensram legat som grund för studien samtidigt som analysen har tillåtit nya infallsvinklar.   Studiens slutsatser är att revisionsbyråerna arbetar med att föra in de externa reglerna i sina interna etikkoder och att etikkoderna implementeras i organisationerna genom styrsystemen kultur-, handlings- och personalstyrning. De etiska koderna implementeras i det dagliga arbetet och blir då en del av den organisatoriska kulturen, integreras i system och processer samt styr rekryteringsprocessen. Revisionsbyråerna säkerställer alltså revisorns oberoende genom att etikkoderna används som en del i styrsystemen. / Historically, a number of scandals have been noted where auditors have been dependent on their clients. Although external actions such as legislation and regulation have evolved over time, the recurring problem of independence indicates that further actions may be needed. We have therefore chosen to look at the problem by focusing on the internal actions of the audit firms. The purpose of the study is, therefore, to understand how leading audit firms work with ethical codes as a control tool to ensure the auditor independence. To be able to understand the work, we look at how ethical codes are implemented in organizations and how they are used in the daily work.   Based on a management control perspective, a qualitative case study has been executed. Semi-structured interviews have been used as a method to collect data. In total, six employees from two of the leading audit firms have been interviewed. With an abductive approach, the theoretical framework has been underlying, while the analysis still allowed new angles.   The conclusions of this study are that audit firms incorporate the external rules into their internal codes of ethics and that the codes are implemented in organizations through the management control systems culture, action and personnel control. The ethical codes are implemented in the daily work and become a part of the organizational culture, integrated into systems and processes and guide the recruitment process. Audit firms thereby ensure the auditor independence by using ethical codes as a part of the control systems.

Thesis submitted in fulfilment of the requirements for the degree Master of Technology INFORMATION TECHNOLOGY in the Faculty of INFORMATICS AND DESIGN at the Cape Peninsula University of Technology 2013 / In this information age, Enterprise Resource Planning (ERP) system implementation simplifies complexities within organisational heterogeneous Information Systems (IS). Following the early era of computerisation, ERP systems were designed to provide a formal integration of the whole enterprise with a business focussed approach to the application of Information and Communication Technology (ICT). With the advent of ERP systems, organisations in industry have invested substantially in these systems to assist and augment their ability to form more effective management of their resources across corporate walls and business functions through an integration of information and operations. In the public sector, governments at all levels have also turned to ERP systems to address their needs. As such, ERP implementation has become a new solution that many public institutions are venturing into, based on the evidence of benefits in the commercial sector. However, in the public sector, ERP systems should not be focussed on just internal organisational benefits. Due cognisance must be given, during design and implementation, to the citizen, who is the key public sector beneficiary. The benefits from ERP systems implementation and utilisation are well researched and documented by various scholars. However research has mainly focused on the private sector. Given the growing importance of ERP systems in the public sector it has become imperative to advance understanding in the arena of government with regards to public ERP system implementation and utilisation. Thus, an important question that warrants investigation is: ―What are the benefits for the citizen when ERP systems are implemented by municipalities?‖ The empirical work reported in this research investigated, via an in-depth case study, how the citizen benefits from ERP implementations in municipalities. Fifteen respondents, who are employees the City of Cape Town Municipality, were interviewed. Their interview transcripts, together with the other supporting documents they supplied and information from the City‘s website, were analysed through hermeneutical analysis. The analysis of the data was facilitated by the use of Atlas.ti, a computer-aided qualitative analysis software tool. Four key findings emanated from the analysis.  Indirect ERP-system benefits: The benefits in this category denoted those benefits that are generically found in any ERP system regardless of it being implemented in a private or public enterprise setup.  Direct citizen benefits: These are the benefits that are noticeable and directly extended to the citizens even without the knowledge of the existence of the ERP system.  Effective ERP system benefits management: This finding elaborated how the ERP system can be sustainably managed to ensure that it delivers maximum benefits to the citizens in a long term.  Efficient and effective use of public money: This finding explained the outcomes of utilising the ERP system, specifically in public enterprises, such as municipalities. The findings of this study are important in that they would assist to articulate and improve the business cases when municipalities commence with planning for ERP system acquisition. This is especially important given the high cost related to ERP system implementation. More importantly, the findings provide a basis for the identification of citizen benefits which are related to ERP system implementation. This provides municipal management a frame within which to improve the on-going management of ERP systems. The findings thus support improved ERP system benefits management and which would in turn ensure improved service delivery to the citizenry.

Fundação Carlos Chagas Filho de Amparo a Pesquisa do Estado do Rio de Janeiro / O objetivo deste trabalho é o gerenciamento da cadeia de suprimentos a partir da sincronização do fluxo do processo construtivo à logística de abastecimento do canteiro de obras, visando à redução dos tempos de espera e à eliminação das paradas no processo produtivo. A supressão dos desperdícios e redução do tempo de execução das atividades realizadas nos canteiros de obra da construção predial pode ser obtida por meio do uso de diversas ferramentas de Planejamento e Controle da Produção (PCP), como o MRP, JIT, e outras. Entretanto, o gerenciamento do projeto e o PCP não podem apenas vislumbrar soluções para os problemas do canteiro, mas sim de todo o sistema da cadeia de valor. É, portanto, necessária uma gestão integrada com seus colaboradores (projetista, fornecedores, etc), em que se fará uso do conceito de Design Colaborativo e da Gestão da Cadeia de Suprimentos. A cooperação destas equipes é fundamental e uma tomada de decisão compartilhada é de suma importância. A comunicação e a colaboração se tornam fundamentais para o desenvolvimento da Metodologia de Planejamento proposta neste trabalho, definindo os procedimentos impostos ao Sistema de Informações Gerenciais (SIG) que melhor avaliam a relação do fluxo do processo construtivo da obra com a cadeia de fornecedores. Essa integração resulta em ganhos significativos de produtividade e redução dos prazos do projeto. / The objective of this work is the supply chain management, based on the synchronization of the flow of the Construction process with the logistics of the construction site supply, seeking a reduction of the wait times and the elimination of stoppages in the productive process. The elimination of waste and the reduction of execution times of activities carried out at construction sites can be achieved by the use of various tools of Planning and Control of Production (PCP), such as the MRP, JIT, among others. However, project management and PCP cannot glimpse only a solution for the problems of the construction site, but also of all the value chain system. Management needs to be integrated with its collaborators (designer, suppliers, etc), so as to use the concepts of Collaborative Design and Supply Chain Management. The cooperation of these teams is basic and shared decision making is of the utmost importance. Communication and collaboration become key for the development of the Planning Methodology proposed in this work, and define the procedures which must be imposed on the Management Information System, to best gauge the relation of the constructive process flow of the job to the chain of suppliers. This integration results in significant gains in productivity and reduction of project timetables.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / O objetivo desta pesquisa foi verificar os impactos ocasionados pelo processo de internacionalização sobre o sistema de controle gerencial em duas empresas brasileiras: a Lupatech S/A que atua no ramo de Metal-mecânica e a Di Solle Cutelaria no ramo de Aço inox. Deste modo, o estudo compara a relação entre os sistemas de controle gerencial utilizado pelas empresas, com a estrutura teórica apresentada, buscando evidenciar as modificações causadas em função do processo de internacionalização. Na revisão de literatura procurou-se discutir inicialmente as principais características do sistema de controle gerencial, as perspectivas contemporâneas relacionadas ao ambiente, ciclo de vida das organizações e alguns instrumentos utilizados no controle gerencial. Em seguida, foram abordadas as teorias que analisam o processo de internacionalização das empresas e por fim, o sistema de controle gerencial em ambiente internacionalizado. Foi definido um plano de referência para nortear o estudo. Em virtude das características e propósitos desta pesquisa utilizou-se na metodologia aplicada a pesquisa exploratória do tipo exploratório-descritiva, por meio do método de estudo de caso, por possibilitar um alcance maior no nível de profundidade sobre o tema e permitir maior poder de análise de uma ou mais organizações, através da comparação destas com os modelos idealizados nas literaturas existentes. O método de coleta utilizado foi à entrevista aplicada: ao Controller, ao gerente de exportação e ao gerente comercial das empresas pesquisadas. Os resultados obtidos nesta pesquisa constataram que a internacionalização não foi à única variável responsável pela mudança do sistema de controle gerencial utilizado pelas empresas. No mais, o controle gerencial das empresas em muitos aspectos aproximam-se do que foi apresentado na revisão de literatura. / The objective was to evaluate the impacts caused by the process of internationalization of the management control system in two Brazilian companies: Lupatech S / A that operates in the field of metal-mechanics and Di Solle cutlery in the field of stainless steel. Thus, the study compares the relationship between management control systems used by the company with the theoretical framework presented, seeking to highlight the changes brought about due process of internationalization. In the literature review sought to initially discuss the main features of management control system, the contemporary perspectives related to the environment, life cycle of organizations and some tools used in management control. Were then discussed the theories on the internationalization process of firms and finally the system of management control in international environment. We defined a plane to guide the study. Because of the characteristics and purposes of this research was used in the methodology of the exploratory research exploratory, descriptive, using the method of case study, by allowing a greater range in the level of depth on the subject and allow more powerful analysis one or more organizations, by comparing these with the idealized models in existing literature. The collection method used was the interview apply: the controller, the export manager and business manager of the companies surveyed. The results of this research found that internationalization was not the only variable responsible for change management control system used by companies. In addition, the management controls of companies in many respects are similar to what was presented in the literature review.

A partir das narrativas escritas por carnavalescos, o carnaval ganha forma pelas mãos de ferreiros, marceneiros, costureiras, bordadeiras e artesãos. Das favelas para o mundo, as escolas de samba do Rio de Janeiro se organizaram e, juntas, conquistaram respeito e prestígio que se materializaram por meio da construção de um Sambódromo, da Cidade do Samba, dentre outras. Realizou-se estudo de casos de natureza exploratória em que se utilizou fonte de dados primários e secundários, visando verificar as características do sistema de controle gerencial e o processo de internacionalização das escolas de samba. A questão geral é: Os sistemas de controle gerenciais das escolas de samba da cidade do Rio de Janeiro são influenciados pelo fenômeno da internacionalização? Os achados da pesquisa mostram que não, da mesma forma que alguns pesquisadores já observaram que existem circunstâncias em que o processo de internacionalização não implica, necessariamente, em grande complexidade e sofisticação do sistema de controle de gestão. / As from narratives writings, the carnival earns form for the hands of blacksmiths, cabinetmakers, dressmakers and craftsmen. Of the "favelas" for the world, the samba schools of Rio de Janeiro self-organized and, together, conquered respect and prestige that if materialized for half of the construction of the one "Sambódromo", and a City of Samba, out of other. A study was carried out in cases of exploratory nature of using source of primary and secondary data, in order to verify the characteristics of the system of management control and the process of internationalization of the samba schools. The general question is: The management control systems of the samba schools in Rio de Janeiro are influenced by the phenomenon of internationalization? The findings of the survey show that no, the same way that some researchers have observed that there are circumstances in which the process of internationalization does not necessarily implies in great complexity and sophistication of the management control system.

Atualmente, diversos fatores tornam o setor das empresas prestadoras de serviços o mais importante da economia brasileira. Esse é o setor da economia que mais cresce e mais emprega trabalhadores. Ele representava em 2006, 85,8% das empresas do país, crescendo 34% durante o período compreendido entre os anos de 1999 a 2006. Realizou-se estudo de casos de natureza descritiva com dados primários e secundários, objetivando-se estudar a relação em termos de proximidade ou afastamento do sistema de controle de gestão de cinco empresas familiares prestadoras de serviços, com o plano referencial extraído da literatura pesquisada. O objetivo da pesquisa foi responder a seguinte questão: o sistema de controle gerencial das empresas pesquisadas possui relação de proximidade ou afastamento com os determinantes encontrados na literatura sobre o assunto? Os resultados demonstram que o sistema de controle gerencial das empresas pesquisadas, possui relação de proximidade com os determinantes encontrados na literatura sobre o assunto.