Submitted by William Justo Figueiro (williamjf) on 2015-07-18T12:39:24Z No. of bitstreams: 1 45c.pdf: 2981523 bytes, checksum: 425de25771191ba7c02aa4e11b4811c5 (MD5) / Made available in DSpace on 2015-07-18T12:39:25Z (GMT). No. of bitstreams: 1 45c.pdf: 2981523 bytes, checksum: 425de25771191ba7c02aa4e11b4811c5 (MD5) Previous issue date: 2013-07-30 / CRCRS - Conselho Regional de Contabilidade do Rio Grande do Sul / A marca comercial de empresas tem sido vinculada a locais ou eventos - ativos - por meio de contratos de patrocínio na modalidade de naming rights. Este estudo exploratório, com coleta de dados a partir de entrevistas, identificou que essa modalidade de negócio iniciou no Brasil em 1985 e acentuou-se a partir de 2006; tem prazo de duração entre três meses e seis anos; está em diversas áreas, tais como: cinemas; casas de espetáculos; teatros; rádios; eventos culturais e esportivos; arenas; orquestras; salas em universidades; dentre outros. Identificaram-se vinte e cinco marcas comerciais que investem – ou já investiram - nesses negócios, tais como Petrobras e BR; Bradesco; Itaipava e Crystal; Nestlé; Medley; Coca Cola; Chevrolet; Pepsi; Itaú; HSBC; dentre outras. Analisou-se que das vinte e cinco marcas identificadas, 40% deixaram este mercado no final do primeiro contrato; das quinze que ficaram 66,67% são negociações recentes – menos de cinco anos - e que apenas 33,33% são marcas que estão no mercado desde a primeira negociação do contrato. Este estudo analisou vinte e oito parcerias desses negócios e foi possível identificar que um dos principais objetivos dos investidores é a exposição de sua marca comercial; que há benefícios aos stakeholders nos locais em que o investidor adquiriu esses direitos; que o fato da mídia não falar o naming do local negociado é considerado o maior problema das parcerias; que para avaliar o investimento é calculada a quantidade de público atingido pela mídia ou presente no local; que há evidência de utilização de incentivos fiscais em parcerias ligadas à cultura. / The trademark of companies has been linked to places or events - assets - by sponsorship agreements in the form of naming rights. This exploratory study, using data collected from interviews, identified that naming rights started in Brazil in 1985, widened from 2006. Naming rights agreements have terms lasting from three months to six years and are present in several areas such as cinemas, concert halls, theaters, radios, sporting and cultural events, arenas, orchestras, rooms at universities, among others. Twenty-five brands that invest - or have already invested - on these businesses were identified, such as Petrobras and BR, Bradesco, Itaipava and Crystal, Nestlé, Medley, Coca Cola, Chevrolet, Pepsi, Itaú, HSBC. We find that 40% of the twenty-five brands identified left this market at the end of the first contract. Considering the remaining 60% of brands that are still in the naming rights market, 66.67% are recent negotiations - less than five years - and only 33.33% are brands present in the market since the first contract negotiation. This study examined twenty-eight of these business partnerships and find that one of the main investors' goals is to gain more exposure of their brand; that such agreements result in benefits to local stakeholders. It was also found that the fact that the media often does not mention the negotiated name is considered the biggest problem of naming rights partnerships. The estimated broadcasting audience reached by the media or on site is calculated to evaluate the investment, and there is evidence of use of tax incentives in partnerships linked to cultural initiatives.

Made available in DSpace on 2016-04-28T20:39:30Z (GMT). No. of bitstreams: 1 Patricia Badari.pdf: 303296 bytes, checksum: 89c0e3855b3e3d5ade26e45dd81d4bc7 (MD5) Previous issue date: 2007-06-22 / This study proposes to refine and to outline, from a story and three films, the encounters and disencounters in contemporary loving partnerships; the different manners of loving that are constructed in each relationship, the inventiveness and the uniqueness created as possibilities, as to an instant or expanding the present time. And if an universal premise about loving or about a man and a woman union doesn't exist - love is what makes the necessity to stop or shows the impossibility of this partnership, and so, particularizes it, turning it in one of a kind / Este estudo propõe-se a refinar e a delinear, a partir de um conto e de três filmes, os encontros e desencontros nas parcerias amorosas contemporâneas; os diversos modos de amar que são constituídos em cada relação, a inventividade e o inédito criados como possibilidades, seja por um instante ou dilatando o tempo presente. E se não existe uma universal sobre o amor, sobre a união de um homem e uma mulher - o amor é o que faz parar a necessidade ou a impossibilidade dessa parceria, e particulariza-a, torna-a única

This research was motivated by the urgent need for global health institutions like the World Health Organization and UNITAID to adopt an informed, market based approach to engaging with the research and development pipeline for drugs that treat children infected with the HIV virus. As the market size for these products declines over the next decade, the usual incentives for pharmaceutical and biotech companies to invest in the development of new drugs and new formulations of existing drugs is likely to dwindle. Innovated solutions are needed if a business case is to be made that addresses this important public health need. The objectives of the research include firstly, describing the public health need for research and development into paediatric Antiretroviral drugs; secondly describing the various stakeholders and their interests; and finally exploring and indentifying potential collaborative / partnership opportunities that can be employed to address the existing public health need while satisfying the various stakeholder interests at play.

Na crescente produção acadêmica sobre negócios de impacto social no Brasil, é possível verificar uma lacuna: não se encontram em número significativo estudos que analisem as interações entre negócios de impacto social e o setor público, embora ao mesmo tempo seja possível observar, na prática recente, diversos casos em que essa interação tem se dado. Ao mesmo tempo, ao se analisar a literatura de parcerias intersetoriais, constata-se que são muitos os estudos que analisam parecerias envolvendo de um lado o setor público e de outro o setor privado e/ou ONGs, mas não encontramos estudos que se aprofundem em parcerias entre o setor público e negócios de impacto social. Partindo dessas constatações, esta pesquisa busca jogar luz sobre este fenômeno recente e ainda não profundamente estudado: as relações de parceria que têm surgido entre negócios de impacto social e o setor público no país. Adota-se como método um estudo de casos de tipo instrumental (STAKE, 2006), enfocando três ocorrências recentes desse tipo de interação. Retomando conceitos da literatura de parcerias intersetoriais, a análise destaca os processos de formação e implementação deste tipo específico de parcerias, seus principais resultados e desafios, e identifica temáticas a serem aprofundadas a partir das descobertas deste estudo / In the growing academic production on social impact businesses in Brazil, it is possible to verify a gap: there are not significant numbers of studies that analyze the interactions between social impact businesses and the public sector, although at the same time it is possible to observe, in recent practice, several cases in which this interaction has taken place. At the same time, when analyzing the literature on cross-sector partnerships, it is observed that many studies analyze partnerships involving both the public sector and the private sector and / or NGOs, but we do not find studies that go deeper into partnerships between the public sector and social impact businesses. Based on these findings, this research seeks to shed light on this recent and not yet deeply studied phenomenon: the partnership relationships that have arisen between social impact businesses and the public sector in the country. A case-study of instrumental type (STAKE, 2006) is adopted as a method, focusing on three recent occurrences of this type of interaction. The analysis highlights the processes of formation and implementation of this specific type of partnerships, their main results and challenges, and identifies themes to be explored from the findings of this study

The primary objective of this thesis is to analyse the public private partnership (PPP) framework for infrastructure development in developing countries across the six regions of the world. The thesis utilises the World Bank's private participation in infrastructure (PPI) dataset for the period 1980–2014, and examines three thematic areas. The first comprises of an exploratory analysis of the PPI dataset. The second research area focuses on the relationship between countries' attractiveness for PPPs and the characteristics of the countries, including: macroeconomic and market; fiscal constraints; regulatory and governance; and experience in PPPs, by utilising the Zero-Inflated Negative Binomial and Cragg's Double Hurdle models in an attempt to model private investors' decision to engage in PPPs as separate participation and consumption decisions. The third research area employs the methodology of survival analysis to investigate the risk of failure of PPP projects based on the allocation of residual facility ownership between the partners. The thesis's primary contributions include the utilisation of a wider and more informative range of econometric methodologies which have not been previously applied to the PPI dataset, and for the first time also, provides a framework to select an appropriate structure for PPPs that will enhance project survival. A key finding of the thesis is that private investors prioritise macroeconomic and market variables, such as price stability over regulatory and governance variables, such as corruption, in their determination as to which country to engage in PPPs. Contrary to previous research, corruption was found to be of no consequence to private investors who wish to engage in PPPs even for developing countries. Another key finding is that PPP projects which confer residual ownership on the public sector have lower risk of failure than those for which such ownership is conferred on the private sector. Evidence also suggests that the size of the project and the participation of multilateral institutions in PPPs also affect the risk of project failure.

It is well established that one of the key contributing factors to the growth of countries’ economies is the existence of appropriate economic and social infrastructures. The setup of these infrastructures and their operation or delivery of public services associated with them have proved to be a costly and often unaffordable business for most governments. Therefore, private sector participation in the delivery of public services has been opted for by governments under Public-Private Partnerships (PPPs). Additional reasons for the public sector to choose a PPP framework to deliver public services include the public sector representatives’ lack of sufficient technical knowledge and specifications required by most projects; the required amount of investment to implement such projects is too high to be affordable by the public sector alone; the increasing difficulties of predicting and controlling the uncertainties that typically govern the phases of such projects including the level of actual demand for the related services by the time the project is operational; the level of bureaucracy in the public sector and its implications on the time frame of decision-making processes; the relatively low efficiency in project execution by the public sector; and most importantly the fact that, in practice, these difficulties are often better managed by the private sector who seem to possess both the financial and the executive capabilities to undertake such projects Currently, there is a gap in the game theory literature on modelling PPP related decisions and issues. This thesis contributes to reducing such gap by proposing three novel and practice-oriented game theoretical models along with algorithms for solving them, namely an ordinal game for the shortlisting of potential private sector partners; two non-cooperative dynamic games for negotiation with shortlisted private sector partners and selection of private sector partner to award the PPP contract to; and a non-cooperative dynamic game for financial renegotiation post-PPP contract award. In sum, each novel game addresses an important problem faced by the private sector during the typical stages of the life cycle of PPPs, namely private sector partner selection at the tendering stage; negotiation between the public sector and shortlisted bidders to select the candidate to whom to award a PPP contract to at the post-tendering stage; and financial re-negotiation between the public sector and the selected private sector partner at the post-contract award stage.

Motivation. The motivation for this thesis is to explore the only recently evolved cloud accounting phenomenon which in essence is doing accounting no longer within the boundaries of a business, but connected to the Cloud. Problem statement. The aim of this thesis is to examine the way in which cloud computing impacts accounting practice. Few previous studies have been conducted so businesses have not been able to understand the cloud accounting phenomenon thoroughly, preventing businesses from adopting their business models on the basis of the Cloud. This means that businesses have potentially missed out on opportunities for competitive advantages and growth. The purpose of this thesis is to understand the cloud accounting phenomenon in an in-depth manner. Approach. This thesis can be classified as empirical positive qualitative research and empirical quantitative case study which uses an explanatory and exploratory research approach. The case study was conducted in in-depth interviews and the extent of this work encompasses primarily the Swedish accounting environment. It consists of six cloud accounting users and two cloud accounting provider. Results. This study contributes four main findings to the existing field of research. Firstly, the initial adoption decision and acceptance of cloud accounting Software-as-a-Service is based on the perceived usefulness that the Cloud enhances the accounting process in terms of efficiency and effectiveness. The usage decision is voluntary to obtain a better image and status. Secondly, trust was identified as a central component within the relationship between user and provider in cloud accounting service partnerships. Thirdly, the Cloud brings the possibility not only for accountants, but for the entire business to access an unlimited amount of resources. Users can become easily dependant on a provider if they perceive the service as a crucial asset for their business. The dilemma between the trade-off between autonomy and certainty occurs. Users are aware that they need to give up their right for self-government for the benefit of attaining a cloud service, and expressed concerns in respect to privacy and security, implementation issues, legal requirements, and increased costs. Moreover, users fear that they become dependant and locked in with a cloud accounting provider. Fourthly, the Cloud brings the possibility to access an unlimited amount of resources not only for accountants, but for the whole business. Cloud providers offer their service to a broad customer base which means that the structures in different businesses may possibly become more similar.

Submitted by Joana Azevedo (joanad@id.uff.br) on 2017-09-11T19:17:31Z No. of bitstreams: 1 Dissert Evania de Loudes M de Paula.pdf: 1022663 bytes, checksum: 6fc8b4efe912e4b3e6c9c2eadd227550 (MD5) / Approved for entry into archive by Biblioteca da Escola de Engenharia (bee@ndc.uff.br) on 2017-09-18T13:46:07Z (GMT) No. of bitstreams: 1 Dissert Evania de Loudes M de Paula.pdf: 1022663 bytes, checksum: 6fc8b4efe912e4b3e6c9c2eadd227550 (MD5) / Made available in DSpace on 2017-09-18T13:46:07Z (GMT). No. of bitstreams: 1 Dissert Evania de Loudes M de Paula.pdf: 1022663 bytes, checksum: 6fc8b4efe912e4b3e6c9c2eadd227550 (MD5) Previous issue date: 2013-12-13 / Este trabalho tem como objetivo avaliar a atuação e o impacto dos Projetos Sociais na educação, principalmente como édesenvolvido nas escolas Públicas de Juiz de Fora; como acontece a parceria entre as escolas e os referidos parceiros na aplicação dos projetos concomitante ao poder público e a iniciativa privada que nos chamamos pontualmente de terceiro setor. Assim resolvemos avaliar o nível de qualidade desses projetos e a qualidade desua atuação nas escolas. O estudo sobre a escola pública as política públicas ou privadas direcionadas pelo governo ou por empresas parceiras, tem sido alvo de grande interesse. Á medida em que essas políticas vêm se concretizando, temos podido observar a postura de governantes e gestores nas escolas estaduais da cidade de Juiz d e Fora. A importância da investigação contempla, tanto do poder público como do poder privado e como eles se apresentam no ambiente escolar. Chegando a um resultado como o impacto desses projetos acontece na escola estadual de Juiz de Fora, como sua atuação se manifesta no contexto da comunidade escolar, envolvendo os alunos, os professores, os supervisores, diretores e comunidade. / This work aims to evaluate the role and impact of social projects in education, especially as developed in the public schools of Juiz de Fora, as is the partnership between schools and those partners in the implementation of concurrent projects to government and private sector who call ourselves punctually third sector. So we decided to assess the level of quality of these projects and the quality of their work in schools. The study of public school public or private policy directed by government or partner companies has been the subject of great interest. To the extent that these policies come to fruition, we have been able to observe the attitude of rulers and administrators in state schools in the city of Juiz de Fora. The importance of research includes both public power and private power and how they present themselves in the school environment. Reaching a result the impact of these projects happens in public school in Juiz de Fora, as its performance is manifested in the context of the school community, involving students, teachers, supervisors, principals and community.

A crescente competição entre empresas tem levado à busca da excelência em diversas áreas dentro das organizações. Assim, como o relacionamento da empresa com seus clientes é importante para os resultados desta, o relacionamento com seus fornecedores também se mostra vital. As empresas têm buscado um melhor desempenho de seus fornecedores, para estar mais bem preparadas para competir em seus mercados. Este trabalho discute a importância de compras e, principalmente, do papel decisivo que os fornecedores estão exercendo nas organizações, através de um estudo de caso. Também se busca analisar os quesitos adotados por uma empresa (modelo estudado) para medir o desempenho dos fornecedores em compras, de forma a tornar-se um referencial na tomada de decisões da empresa, de modo que esta possa melhorar seus indicadores quanto à performance de seus fornecedores. / The increasing competition between companies has led to the search of the excellency in various areas inside the organizations. As well as the relationship of the company with its customers it is important, for the results of the first, the relationship with its suppliers that also reveals vital. The companies have searched for one better performance of its suppliers, to be well prepared to compete in its markets. This work mainly argues the importance of purchases and of the decisive paper that the suppliers are exerting in the organizations. Also it searchs here to analyze the questions adopted for a company (model studied here) to measure the performance of the suppliers in purchases, in way that it can be a referencial for the taking of decisions on the part of the company, in way that this can improve its pointers to contribute to the performance of its suppliers.

O conhecimento constitui bem jurídico, passível de tutela tanto sob a ótica da criação - por meio dos direitos de propriedade intelectual - quanto sob a ótica da sua utilidade econômica - juntamente com os demais elementos intangíveis do estabelecimento empresarial. Questão amplamente debatida e objeto de controvérsia é a destinação desses bens intangíveis por ocasião do afastamento de um sócio da sociedade empresária. Discute-se se esses bens devem integrar a base de cálculo dos haveres do sócio afastado. Neste trabalho, pretende-se oferecer resposta a essa indagação. Para tanto, analisaremos de que maneira são formadas as dimensões patrimoniais da sociedade - capital social, patrimônio líquido e estabelecimento -, as diversas hipóteses de extinção parcial do vínculo societário, o conteúdo econômico dos elementos intangíveis integrantes do estabelecimento e a natureza jurídica do eventual pagamento por esses bens ao sócio que se desliga da sociedade. / Knowledge is legally protected both as a creation - by means of intellectual property rights - and as na economic asset - jointly with the other intangible components of the goodwill. A highly controversial topic concerning this issue is the treatment given to these intangible assets when a shareholder or partner decides to withdraw from the company. Should such intangible assets be included in the appraisal rights of the withdrawing party? This study aims at attempting to answer this question by analyzing the development of the equity dimensions of a company; the different reasons for a partner and/or shareholder to withdraw; the economic features of intangible assets; and the legal nature of a possible payment made to the withdrawing partner and/or shareholder in consideration of said intangible assets.