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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.
1

An??lise da legibilidade do relat??rio da administra????o publicado por companhias brasileiras de capital aberto

Godoi, Paulo Nogueira Andrade 03 December 2002 (has links)
Made available in DSpace on 2015-12-04T11:45:34Z (GMT). No. of bitstreams: 1 Paulo_Nogueira_Andrade_Godoi.pdf: 490911 bytes, checksum: 8ecd1070253900a32b854e817eba6690 (MD5) Previous issue date: 2002-12-03 / This work has the objective of analyzing the readability of a kind of publication named Management Report, published by Brazilian companies with stock on the market. Written at the discretion of the management, it is very flexible regarding style and structure, involving the presentation of clear and relevant information. This should help investors and creditors, current and potential, as well as other users, in evaluating the probable amount of capital gain and dividends, sales, and the timely receiving of certificates and loans. To offer high quality reports is essential to satisfy the investor's needs for information, so they can make decisions, based on clear and reliable facts. Writing them down clearly, however, is no easy task. Readability is one of the clarity attributes a text, allowing for a fast and easy communication. It calls for short words and sentences. There are more than 35 formulas to estimate text readability in English. The Flesch Readability Formula, developed by Flesch (1948) is most commonly used for English texts, and is considered by Jones (1948) to be the preferred method. It takes into account the average length of words (in syllables per word) and sentences (words per sentence) in a text, resulting in a score of 0 to 100. Because words in English have 1.8 syllables on average, while in Portuguese, words have 2.2 syllables, the Flesch Formula had to be adapted to Portuguese texts. Martins et al (1996) made a direct comparison study applying the Flesch formula to English texts and to their translations into Portuguese, revealing a readability score averaging 42 points less for Portuguese texts. Hence, they advise adding up this figure to the formula's result to get the adapted score. We have applied the adapted Flesch formula to a sample of 22 Management Reports published by Brazilian companies with stock on the market. The results have indicated 32.83% of results on the very difficult level, while the remainder 68.18% was on the a little difficult level. This means that none of the reports had scores corresponding to an easy and pleasant reading. These results indicate that the management of companies is not taking the opportunity to improve the communication with this kind of report. This could be done, considering the readability, text attribute that advocates a language of easy assimilation, allowing a faster comprehension by the reader. / O objetivo deste trabalho ?? estudar a legibilidade no tipo de texto denominado Relat??rio da Administra????o, que ?? publicado por companhias brasileiras de capital aberto. Elaborado de forma discricion??ria pela administra????o, ele permite maior flexibilidade tanto no estilo como na estrutura????o, que compreende a apresenta????o de informa????es claras e oportunas. Estas devem ajudar os investidores e credores, atuais e potenciais e outros usu??rios, na avalia????o de montantes, prov??veis recebimentos de dividendos e juros, produto da venda e do resgate, vencimento de t??tulos ou empr??stimos. Oferecer relat??rios de alta qualidade ?? fundamental para atender ??s necessidades de esclarecimento dos investidores, a fim de que possam tomar decis??es, com base em informa????es claras e verdadeiras, mas escrev??-Ias de forma adequada e concisa n??o ?? tarefa f??cil. A legibilidade, um dos fundamentos da clareza do texto, respons??vel por uma comunica????o r??pida e f??cil, consiste na utiliza????o de palavras de f??cil compreens??o e senten??as curtas. Existem mais de 35 f??rmulas para avalia????o da legibilidade de textos em ingl??s. A Flesch Readability Formula, desenvolvida por Flesch (1948) ?? a mais freq??entemente utilizada para textos em ingl??s e considerada por Jones (1948) o m??todo preferido. Consiste em considerar a extens??o m??dia das palavras (n??meros de s??labas por palavra) e das senten??as (n??mero de palavras por senten??a) contidas em um texto, para calcular um ??ndice de legibilidade, em escala de O a 100. Como as palavras, em ingl??s, t??m, em m??dia, 1,8 s??labas por palavra, enquanto, em Portugu??s, t??m, em m??dia, 2,2 s??labas, a f??rmula Flesch precisou ser modificada para textos em l??ngua portuguesa. Martins et ai (1996) elaboraram um estudo comparando diretamente a aplica????o dessa f??rmula a textos originais, em ingl??s, e a suas tradu????es. Estas apresentaram, em m??dia, 42 pontos abaixo, dentro da escala de legibilidade. Portanto, determinou-se que o ajuste de f??rmula consiste em acrescentar esse n??mero ao resultado, antes de localiz??-Ia na escala de legibilidade. A f??rmula Flesch adaptada foi, ent??o, aplicada a uma amostra de 22 Relat??rios de Administra????o publicados por companhias brasileiras de capital aberto. Os resultados indicaram que 31,82% apresentaram um n??vel considerado muito dif??cil, e os demais, 68,18%, pouco dif??cil, ou seja, nenhum apresentou um ??ndice que evidenciasse linguagem de f??cil compreens??o. Esses resultados revelam que as administra????es est??o perdendo a oportunidade de melhorar a sua comunica????o atrav??s de relat??rios. Isso pode ser feito, tomando-se como base a t??cnica da legibilidade, caracter??stica do texto que, pela sua linguagem de f??cil assimila????o, possibilita ao leitor uma compreens??o r??pida.
2

Divulga????o dos riscos associados ?? mudan??a clim??tica : uma an??lise no conte??do dos relat??rios de empresas que integram o ISE

Porto, Jo??o Luis Priori 26 February 2010 (has links)
Made available in DSpace on 2015-12-03T18:35:11Z (GMT). No. of bitstreams: 1 Joao_Luis_Priori_Porto.pdf: 700948 bytes, checksum: 320e3f05c7ba8e849823f10635ca8cb1 (MD5) Previous issue date: 2010-02-26 / The objective of this research was to verify the level of disclosure of the risks associated with climate change in the reports of companies of the corporate sustainability index stock (ISE) of (BM&FBOVESPA). To acomplish this objective a content analysis was performed in the Environmental or Sustainability Reports, Financial Statements, and in the Management Report of the year 2008, from companies that have remained members of ISE, for three consecutive years, in the period from 2006 to 2008. The level of disclosure was assessed on the basis of the types and characteristics of disclosure: (declarative, quantitative, monetary , monetary and quantitative). Understanding that is relevant not only to investigate the level of risk disclosure, other specific objectives were established related to risk management, mitigating actions and opportunities related to climate change disclosure. The results showed that in the sustainability reports, for the period under examination and, in the set of categories analysed, a total of 228 disclosures for a total maximum possible of 322, i.e. 65%. In the Management Report this percentage is reduced to 27% and in the explanatory notes to 6%. In the Sustainability reports, of 14 companies analysed, 4 have a disclosure index above 80%, 7 companies showed indexes between 50 and 80% and 3 between 30 to 48%. The category with the largest index of disclosure was the strategic analysis of climatic risks whose index reached 84%, the ISO 14000 certification subcategory was disclosed in 100% of the companies. Although most of the information disclosed be as declarative type, the category Mitigating Actions presented the largest monetary quantitative information index, the subcategory Environmental Investments had its values available for 100% of the companies. It was also found in the category Opportunities, a companies' concern to disseminate information on new products (57%), alternative energy sources (86%) and information about ecoefficiency (100%). / A presente pesquisa teve como objetivo verificar o n??vel de divulga????o dos riscos associados ??s mudan??as clim??ticas nos relat??rios das empresas integrantes do ??ndice de Sustentabilidade Empresarial (ISE) da Bolsa de Valores, Mercadorias e Futuros do Estado de S??o Paulo (BM&FBOVESPA). Nesse sentido, foram analisados os relat??rios ambientais ou de sustentabilidade, as demonstra????es cont??beis e os relat??rios da administra????o, do ano de 2008, das empresas que permaneceram integrantes do ISE, por tr??s anos consecutivos, no per??odo de 2006 a 2008. O n??vel de divulga????o foi avaliado com base nos tipos ou caracter??sticas da informa????o (declarativa, quantitativa n??o monet??ria, quantitativa monet??ria, quantitativa monet??ria e n??o monet??ria). Considerando relevante n??o somente investigar o n??vel da divulga????o dos riscos, foram estabelecidos objetivos espec??ficos relacionados ?? divulga????o da gest??o dos riscos, das a????es mitigadoras e das oportunidades relacionadas ?? mudan??a clim??tica. Os resultados demonstram que, nos relat??rios de sustentabilidade, no per??odo analisado e, no conjunto das categorias analisadas, o n??mero total evidenciado foi de 228 divulga????es para um total m??ximo poss??vel de 322, ou seja, 65%. No relat??rio da administra????o, esse percentual se reduz para 27% e nas notas explicativas para 6%. Nos relat??rios de sustentabilidade, das 14 empresas analisadas, 4 apresentaram ??ndice de divulga????o acima de 80%; 7 empresas apresentaram ??ndices entre 50 e 80% e 3 entre 30 a 48%. A categoria com maior ??ndice de divulga????o foi a de an??lise estrat??gica dos riscos clim??ticos, cujo ??ndice atingiu 84%, destacando-se a subcategoria certifica????o ISO 14000 divulgado em 100% das empresas. Embora a maior parte das informa????es divulgadas seja do tipo declarativa, a categoria a????es mitigadoras apresentou o maior ??ndice de informa????es quantitativo monet??rio, sendo que a subcategoria investimentos ambientais teve seus valores divulgados em 100% das empresas. Constatou-se, tamb??m, na categoria oportunidades, uma preocupa????o, por parte das empresas, em divulgar informa????es sobre novos produtos (57%), fontes alternativas de energia (86%) e informa????es sobre ecoefici??ncia (100%).

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