Made available in DSpace on 2015-12-03T18:35:00Z (GMT). No. of bitstreams: 1 Nilson_Manoel_dos_Santos.pdf: 559210 bytes, checksum: 3208249223787dd273b338f085324b3d (MD5) Previous issue date: 2008-12-22 / This paper has the purpose of verifying the effect of the ICMS deferment in the State of S??o Paulo printing industries - a kind of back tax substitution. The theoretical reference discusses the tax substitution and the tax on transactions relating to the goods circulation. The quantitative research covered the printing industries that manufacture paper and card paper packing, medicine bulls, labels and tags, since they are fitted into this kind of tax substitution. It was used the factor analysis and, after rotated, were found the factors: satisfaction, benefits, the government actuation and the facilities. The search results show that these entrepreneurs are not satisfied with the ICMS deferment, because it does not present benefits, since the government does not fulfill its role in the approval of credits, resulting in difficulties to repass the ICMS accumulated credits for the payment of the suppliers by the purchasing of raw materials. This research identified that, if the manufacturers might revindicate the deferment revocation, they would ask it or even change for a state not covered by this kind of back tax substitution that corresponds to the deferment. It was highlighted in research that contributed to deferral not lowering the price, reduce capital and the third increase in not competitiveness. / O objetivo desta pesquisa ?? verificar qual o efeito do diferimento do ICMS nas ind??strias gr??ficas do Estado de S??o Paulo, que ?? uma das esp??cies de substitui????o tribut??ria denominada substitui????o tribut??ria para tr??s. O referencial te??rico trata de: gest??o tribut??ria; imposto sobre opera????es relativas ?? circula????o de mercadorias; guerra fiscal, substitui????o tribut??ria; sistema de informa????o ERP; mark-up; forma????o do pre??o de venda; cr??dito acumulado de ICMS e IVA. A pesquisa quantitativa abrangeu as ind??strias gr??ficas que fabricam embalagem em papel e papel cart??o, bula, etiqueta e r??tulo, por serem as que se enquadram nesse tipo de substitui????o tribut??ria. Foi utilizada a an??lise descritiva dos respondentes e an??lise fatorial e, ap??s ser rotacionada, foram encontrados os fatores: satisfa????o, benef??cio, o papel do governo e as facilidades. Os resultados da pesquisa evidenciam que esses empres??rios n??o est??o satisfeitos com o diferimento do ICMS, pois n??o traz benef??cios, uma vez que o governo n??o cumpre o seu papel na homologa????o dos cr??ditos, havendo dificuldade em repassar os cr??ditos acumulados de ICMS para o pagamento de aquisi????o das mat??rias-primas nos fornecedores. Esta pesquisa identificou que, se os fabricantes tivessem oportunidade de reivindicar a revoga????o do diferimento, eles a solicitariam ou, ainda, mudariam para um Estado n??o abrangido por essa esp??cie de substitui????o tribut??ria para tr??s, correspondente ao diferimento. Foi evidenciada na pesquisa que o diferimento n??o contribui para o barateamento do pre??o, redu????o de capital de terceiros e n??o aumenta a competitividade.

The study centres on the development of a didactically justified design model of a competency based modular training system for the Printing, Newspaper and Packaging Industries. The design model is represented in a diagram form identifying the components of the design model in relation to their systems function. The components of the design model are; training needs analysis, aims and objectives of training, the learner initial situation, the code of practice for training within industry, the pre-interactive training phase, the interactive training phase and training outcomes. Checklists are developed for using the design model as well as some practical examples of the implementation of the design model in creating a training system which features sound andragogic didactic principles and practices. The use of the design model enables the development of a practical competency based modular training system which meets the unique requirements of the Printing, Newspaper and Packaging Industries. / Educational Studies / M. Ed. (Didactics)

No description available.

Diploma work is targeted on analysis and description of information sources for software application and management information systems in printing industry. At first information needs and information overloading are shortly defined. Next are descripted concepts of printing industry, software for printing industry and relatives concepts of management information systems and workflow systems. In next chapter keywords for information retrieval was arranged in hierarchical tree structures. Core specialised journals and usefull information sources were found within information retrieval. In work are involved both deep web sources and surface web information sources. Found information object are descripted and cited by ISO 690. At the end of work are given categorised bibliographic lists and simple web page project for specialised information portal.

This study centres on curriculum development for a master craftsman level in the Printing, Newspaper and Packaging Industries which is didactically sound and takes cognisance of the dynamic vocational education and training milieu in which it occurs. Curriculum and curriculum development is viewed from a systems perspective and incorporates the specific andragogic didactic needs of the learner target group as well as the unique needs of an industrial sector. Because the National Qualification Framework model advocates an outcomes-based approach to curriculum development this necessitated the identification of a suitable standards generating process to articulate the master craftsman unit standards into a qualification capable of being recognised by the National Qualification Framework. The nature and complexity of the underpinning knowledge, skills and competencies for the master craftsman level were quantified and qualified by means of skills and competency profiling and the development of a job outcome taxonomy of skills, knowledge and attributes which incorporated critical cross field and fundamental skills, and their underpinning knowledge requirements. Using aspects ofvarious vocational education and training models and empirical research course content was sourced, evaluated and developed into appropriate modules of learning that are congruent with the accepted competency based modular training system used in the Industries. Course maps that integrate theory and practice were developed with multi skilling milestones linked to learner certification. Evaluation of resources for the delivery of the Master Craftsman Programme was facilitated by means of a provider quality assessment and accreditation system. The interactive teaching-learning situation and the evaluation processes and procedures were developed to enhance the assessment of applied competencies in the world of work. A pilot study and unit standards generating activities are to be used as a means of implementing and institutionalising the master craftsman curriculum. The findings of this study revealed that by viewing the curriculum from a systems perspective and using a suitable curriculum development model a creative master craftsman curriculum development process could take place. The competency profiling technique and taxonomy of competencies, skills, knowledge and attributes enabled the curriculum process to be a top-down approach which is outcomes-based. / Didactics / D.Ed. (Didactics)

This study centres on curriculum development for a master craftsman level in the Printing, Newspaper and Packaging Industries which is didactically sound and takes cognisance of the dynamic vocational education and training milieu in which it occurs. Curriculum and curriculum development is viewed from a systems perspective and incorporates the specific andragogic didactic needs of the learner target group as well as the unique needs of an industrial sector. Because the National Qualification Framework model advocates an outcomes-based approach to curriculum development this necessitated the identification of a suitable standards generating process to articulate the master craftsman unit standards into a qualification capable of being recognised by the National Qualification Framework. The nature and complexity of the underpinning knowledge, skills and competencies for the master craftsman level were quantified and qualified by means of skills and competency profiling and the development of a job outcome taxonomy of skills, knowledge and attributes which incorporated critical cross field and fundamental skills, and their underpinning knowledge requirements. Using aspects ofvarious vocational education and training models and empirical research course content was sourced, evaluated and developed into appropriate modules of learning that are congruent with the accepted competency based modular training system used in the Industries. Course maps that integrate theory and practice were developed with multi skilling milestones linked to learner certification. Evaluation of resources for the delivery of the Master Craftsman Programme was facilitated by means of a provider quality assessment and accreditation system. The interactive teaching-learning situation and the evaluation processes and procedures were developed to enhance the assessment of applied competencies in the world of work. A pilot study and unit standards generating activities are to be used as a means of implementing and institutionalising the master craftsman curriculum. The findings of this study revealed that by viewing the curriculum from a systems perspective and using a suitable curriculum development model a creative master craftsman curriculum development process could take place. The competency profiling technique and taxonomy of competencies, skills, knowledge and attributes enabled the curriculum process to be a top-down approach which is outcomes-based. / Didactics / D.Ed. (Didactics)