Made available in DSpace on 2016-04-25T18:40:24Z (GMT). No. of bitstreams: 1 Elisa Helms.pdf: 732740 bytes, checksum: 0fac7177b56f9d908b25d8d3e5679362 (MD5) Previous issue date: 2007-06-28 / The companies, independently of their decisions, suffer the effect of foreign exchange variations, which have greater or minor intensity, depending on the financial leverage level in foreign currency, reflecting directly in its economical performance. The process of economic globalization, that has also stimulated the growth of the Brazilian stock market, has intensified the demand for information, with increasing necessity of accuracy and transparency of the financial figures, used for the assessment of companies performance. In this evaluation the financial result plays a very important role and it is in this context that foreign exchange variations have expressive importance. Thus, both interest expenses and interest income derived from foreign exchange variations should always be clearly segregated so that they can be treated appropriately to avoid inaccurate assessments from foreign analysts, who are not used to handling such strong and sharp exchange rate instabilities. This work presents the analysis of a research based on the financial figures of listed, high leveraged Brazilian companies, engaged in the production of pulp & paper, steel and energy utilities, related to the period from 2001 up to 2006, years in which the exchange rate showed significant instability. The results of the research indicate discrepancies, not only in the way interest income and expenses are presented in the Income Statement but also their presentation and content in the Explanatory Notes, showing the necessity of more uniformity and transparency in the accounting related to the financial interest and income derived from foreign exchange variations, despite the efforts of the legislator and the regulator entities to define disclosure procedures. This is due more to the fact that not all rules are mandatory being much more a question of ethics and corporate responsibility / As empresas, independentemente das decisões que tomam, estão sujeitas aos efeitos das oscilações cambiais, cuja maior ou menor intensidade, que depende do grau de alavancagem financeira em moeda estrangeira, reflete-se diretamente no seu desempenho econômico. Na esteira do processo de globalização econômica, que impulsionou também o crescimento do mercado de capitais brasileiro, a informação contábil tem sua demanda intensificada, com necessidade crescente de precisão e transparência das demonstrações contábeis, base para a análise da performance das companhias. Nessa análise, o resultado financeiro desempenha papel fundamental, e é nesse contexto que as variações cambiais têm expressiva importância. Assim, tanto as despesas como as receitas financeiras decorrentes das oscilações cambiais devem ser sempre claramente segregadas para que possam ser tratadas devidamente e não haja uma avaliação incorreta da empresa, inclusive por analistas strangeiros, que não vivenciam ambientes sujeitos a fortes e/ou bruscas oscilações cambiais. Esta dissertação apresenta o resultado de uma pesquisa qualitativa, feita mediante levantamento com base nas demonstrações contábeis de empresas de capital aberto com expressivos índices de imobilização de recursos. Para compor a amostra foram utilizadas empresas dos setores de papel e celulose, siderurgia e energia, abrangendo as demonstrações contábeis relativas aos períodos de 2001 a 2006 nos quais se observam oscilações cambiais expressivas. Os resultados apontam que há discrepâncias, tanto quanto à apresentação dos Resultados Financeiros na Demonstração do Resultado do Exercício, como na apresentação e conteúdo das Notas Explicativas, evidenciando que há necessidade de mais transparência e uniformização contábil nas demonstrações financeiras, em que pese o legislador e os órgãos de regulamentação terem empreendido esforços no sentido de definir as informações que devem constar nas demonstrações contábeis. Isto se deve, em parte, a que nem todas as orientações têm caráter de obrigatoriedade, tornando-se mais uma questão de ética e responsabilidade corporativa

Introdução - O aconselhamento é a estratégia escolhida pela Organização Mundial da Saúde para o combate à epidemia de aids por ser um método de ajuda, apoio e prevenção. Objetivo - Analisar as características das interações aconselhador-cliente no processo da revelação do diagnóstico positivo para HIV em dois Centros de Testagem e Aconselhamento em DST e Aids do Município de São Paulo, com base na versão dos clientes e tomando por referência suas repercussões sobre os procedimentos e resultados da atividade. Métodos - Como técnica de coleta para o levantamento de dados, foi utilizada a entrevista em momento posterior ao aconselhamento pós-teste. No total, foram realizadas 20 entrevistas, sendo 14 os sujeitos de pesquisa. Todos os entrevistados eram do sexo masculino. Os critérios escolhidos para inclusão no estudo foram: ter 18 anos ou mais; ter resultado positivo no teste anti-HIV; e ter participado do processo de revelação do diagnóstico de infecção pelo HIV nos serviços pesquisados. Para organizar os dados, a autora utilizou a técnica de análise de conteúdo por entrevista e por tema, construindo categorias analíticas segundo os objetivos do estudo. Os dados foram analisados e interpretados por meio da utilização de conceitos da teoria psicanalítica de D.W.Winnicott. Resultados - Com base nos relatos, considera-se que os profissionais seguem bem o protocolo do aconselhamento, atingindo seus objetivos de: a) lidar com os sentimentos provocados pelo diagnóstico positivo para o HIV; b) dar ao cliente a oportunidade de expressar seu sofrimento e angústia; c) sustentar as dificuldades de compartilhar a notícia com familiares e parceiros; e d) tirar dúvidas sobre prevenção de DST/HIV e sobre a terapia antiretroviral. Os contextos de aconselhamento investigados caracterizaram-se pelas interações de ajuda e suporte para a maioria dos entrevistados, funcionando como realidade compartilhada e dando sustentação para seus sentimentos e preocupações. Entretanto, alguns clientes sentiram falta de espaço para discussão e de mais tempo para abordarem questões pessoais, além daquelas relacionadas à sua nova condição de portadores do HIV. Conclusões - Na versão dos clientes, os aconselhadores os acolhem, informam e apóiam em suas necessidades. A análise revelou os processos psicológicos que operaram no momento do aconselhamento pós-teste entre o sujeito de pesquisa e o aconselhador. A escuta do cliente é a condição primordial para que o ambiente de compartilhamento se instale. O estudo fornece subsídios para melhorar a qualidade deste serviço prestado à população. / Introduction - Counseling is the strategy chosen by the World Health Organization against the aids epidemic since it is a method for help, support and prevention. Objective - To analyze the characteristics of counselor-subject interactions within the process of disclosing the positive diagnosis for HIV in two STD and Aids Counseling and Testing Centers in the city of São Paulo, according to the subjects’ version and based on their repercussions of the activity's procedures and results. Methods - The technique used to gather data was the interview, performed after the counseling moment when test result was communicated. In total, 20 interviews were carried with 14 research subjects. All interviewed were men. The criteria chosen to include a subject in the research were: greater than 18 years of age; positive for HIV; and having received the positive diagnosis for HIV at the researched CTC. In order to organize the data, the author used the technique of analysis of content by interview and by theme, elaborating analytical categories based on the study objectives. The data was interpreted using the concepts of the psychoanalytical theory of D. W. Winnicott. Results - Based on the subjects’ reports, it is considered that professionals follow the protocol for counseling, reaching its objectives, which are: a) dealing with feelings caused by the diagnosis; b) providing the opportunity to the subjects to express their suffering and anxiety; c) surpassing difficulties sharing the diagnosis with their family and partners; and d) clarifying questions about STD/HIV prevention and therapy. In the investigated counseling the interactions were characterized by the support and assistance for most of the subjects, acting as a shared reality and providing support to their feelings and concerns. However, some subjects felt the need for more time to discuss their feelings and personal issues, besides the ones related to their new HIV carrier condition. Conclusions - In the subjects’ version, the counselors welcome them, provide information and support for their needs. The study revealed the psychological processes occurred during the post-test counseling between the subject and the counselor. Listening to the subject is the primary condition to establish a sharing environment. The study provides data to improve the service currently available to the population.

La définition légale des violences volontaires, prévue aux articles 222-7 et suivants du code pénal, est centrée sur le résultat, conséquence objective de ces dernières. Il n’est en effet constaté aucune précision légale quant à l’élément psychologique de ces infractions, à l’exception des violences contraventionnelles et des « violences ayant entraîné la mort sans intention de la donner ». En raison d’une prépondérance accordée à la composante matérielle de ces violences, au détriment de l’élément psychologique, l’analyse critique des violences volontaires révèle ainsi une conception légale objective de ces infractions. L’étude des éléments constitutifs et du régime juridique en vigueur dévoile certaines conséquences problématiques d’une appréhension objective de ces délits. La plus significative est le constat d’une inadéquation juridique des éléments constitutifs : alors que le résultat, composante principale de l'infraction, sert à la fois à en déterminer la consommation et la qualification juridique, laquelle varie en fonction de l'étendue des conséquences des actes, l’élément psychologique porte sur les seuls actes exécutés par l’auteur des violences, qui constituent pourtant une donnée subsidiaire de la matérialité de ces infractions. Cette inadéquation juridique conduit, au delà du déséquilibre infractionnel constaté, à rendre difficile l'appréhension des contours exacts des délits analysés. Au regard de ce constat, une nouvelle approche des éléments constitutifs des violences volontaires est proposée, impliquant une réorganisation légale de ces délits. Cette appréhension renouvelée a notamment pour conséquence une répression de la tentative des violences volontaires. / The legal definition of intentional violences is centered on the result, objective consequence of the latter. It is indeed found no legal clarification as to the intentional element of the violences, with the exception of misdemeanor violence and "violence causing death without intention to kill." Because of a preponderance given to the material component of the violences at the expense of the psychological element, the critical analysis of intentional violences and reveals an objective legal concept of these offenses. The study of the components and the legal regime reveals some problematic consequences of an objective understanding of these crimes. Most significant is the finding of a legal inadequate components: while the result, the main component of the offense, is used to determine both the consumption and the legal qualification, which varies depending on the extent of consequences of the acts, the psychological element covers only acts performed by the perpetrator, which constitute an alternative given the materiality of these offenses. This legal inadequacy leads beyond the offending imbalance, making it difficult to assess the exact contours of crimes analyzed.In view of this finding, a new approach to the constituent elements of voluntary violence is proposed, involving a legal reorganization of these offenses. The repression of attempted voluntary violence is now possible.

Education on behalf of social trust constitutes a central theme in all societies. Different forms of cheating and fraud have a negative impact on the bonds of social trust. The purpose of the thesis is to increase understanding of the scope for learning about the individual-society relationship as it finds expression in pedagogical practices involving norms relating to cheating. The established norms concerning school cheating are identified in group-based discussions involving Upper Secondary students and teachers. Students ascribe each other roles on the basis of the perceived capacity to produce school results and thereby also to justify the need for school cheating. In the norm negotiations a significant tolerance is shown towards cheating which is adjudged to be necessary, provided that a hierarchic, fair distribution of grades can be retained. The teachers perceive expectations of acting for goal fulfilment, in the form of good student grades, as based on economic arguments. Good student grades imply satisfied customers in a market exposed to competition and a strong market value for the individual school. From a critical viewpoint these norms are related to the contemporary, dominant neo-liberal principles of commercialisation and individualisation in social organisation. The school actors perceive, in accordance with stratified norm theory, the norms from economic systems of conduct as more strongly conditioning on conduct than those norms from political-administrative or socio-cultural conduct systems. The teachers are aware of expectations, in hidden concert and consent with other school stakeholders, to offer social approval for student cheating and sympathetic marking concerning the lowest grade for passing i.e. violation of rules, where this is necessary to meet the economic as well as political-administrative objectives that have been established. To be part of pedagogic practices involving school cheating implies learning to uncouple rules and practice, law and morality. Such a double agenda is incompatible with norms and ideals in official curricula as well as being destructive of the bonds of social trust; it thereby functions as a hidden curriculum.

Trata-se de estudo de intervenção tipo antes e depois, no qual o sujeito é seu próprio controle, fator que permite identificar os efeitos na adesão ao tratamento e controle dos níveis glicêmicos. Teve como objetivo avaliar a contribuição da consulta de enfermagem na adesão ao tratamento do diabetes mellitus tipo 2, em uma Unidade Saúde da Família, de acordo com o \"Protocolo de atendimento as pessoas com diabetes mellitus,\" em Ribeirão Preto, SP. A coleta de dados foi realizada no período de setembro de 2014 a janeiro de 2015. O trabalho foi aprovado pelo Comitê de Ética em Pesquisa da Escola de Enfermagem de Ribeirão Preto, SP, sob Parecer nº 648.970. Participaram 31 pessoas com diabetes mellitus, por meio de três consultas de enfermagem, na unidade de saúde e no domicílio, com intervalo de um mês entre as três consultas de todos os participantes. Foi utilizado um roteiro contendo variáveis sociodemográficos e clínicas e o teste de Medida de Adesão ao Tratamento. Para a análise da adesão, durante e após a intervenção, utilizou-se a estatística descritiva e o teste de Mann- Whitney; para a comparação do antes e após a intervenção, utilizou-se o teste de Wilcoxon; para análise de correlação com as variáveis numéricas, o coeficiente de correlação de Spearman e o teste Q de Cochran, para a comparação dos exames nos momentos anterior, durante e posterior à intervenção. Os resultados mostraram que os participantes tinham entre 33 e 79 anos, sendo 58,1% do sexo feminino; 71% tinham companheiro; renda familiar de 1 a 3 salários-mínimos (83,9%); 80,6% referiram ser profissionalmente inativos (aposentados, pensionistas ou do lar); média de 5,68 anos de estudo e predomínio de menos de 8 anos de estudo (67,7%). Em relação aos valores da pressão arterial sistêmica constatou hipertensão arterial sistêmica grau I em 25,8% das pessoas com diabetes mellitus, 90,3% com índice de massa corporal apresentando excesso de peso, quanto à circunferência abdominal, 32,2% dos homens estavam com valores maiores que 102 cm e 45,2% das mulheres com valores acima de 88 cm. A avaliação dos pés, com uso do monofilamento Semmes-Weinstein de 10g, apresentou 9,7% das pessoas com diabetes mellitus com pé em risco para ulceração e diminuição ou ausência de sensibilidade tátil pressórica protetora dos pés. O tempo de diagnóstico do diabetes mellitus tipo 2 variou entre 1 a 39 anos, predominando as comorbidades hipertensão arterial (83,9%), dislipidemia (58,1%) e obesidade (41,8%). Quanto aos exames laboratoriais, observa-se que, em 64,5% da população estudada, os níveis da glicemia de jejum estavam acima de 100 mg/dL , ocorrendo pequena redução para 61,3% nos casos de pessoas com diabetes mellitus durante a intervenção e se manteve após. No que se refere à glicemia pós-prandial, os casos das pessoas com diabetes mellitus com valores iguais ou acima de 160 mg/dL, antes da intervenção era de 45,2% e durante e após a intervenção caiu para 38,7%. Em contrapartida, aumentou o número de pessoas com diabetes mellitus durante e após a intervenção, com valores da glicemia pós-prandial abaixo de 160 mg/dL, de 54,8% para 61,3%. E, em relação à hemoglobina glicada, foi observado que em 61,3% das pessoas com diabetes mellitus os valores antes da intervenção eram iguais ou acima de 7%. Durante a intervenção, caiu para 19,3% e após a intervenção o número de pessoas com diabetes mellitus, com a hemoglobina glicada igual ou superior a 7%, chegou a 38,7%. Quanto aos valores abaixo de 7%, observou-se aumento de 38,7% antes da intervenção para 80,6 e 61,3% respectivamente, durante e após a intervenção, com diferença estatisticamente significante (p< 0,001). As pessoas com diabetes mellitus desse estudo, apresentaram 83,87% de adesão ao tratamento antes da intervenção, e esses escores subiram para 96,78% após a intervenção, fato corroborado pelo teste de Wilcoxon que mostrou escores estatisticamente significantes (p<0,001), entre antes e após a intervenção. Esse estudo contribui para ressaltar a importância do enfermeiro, enquanto integrante da equipe multiprofissional, seguindo as orientações do \"Protocolo de atendimento ao indivíduo com diabetes\", tanto no atendimento individual quanto em grupo, reorganizando o processo de trabalho, contribuindo para maior adesão ao tratamento e controle dos níveis glicêmicos, ao minimizar a fragmentação e assegurar a continuidade na assistência, por meio de abordagem integral ao diabético / This was a before- and after-intervention study, in which the subject serves as its own control, aimed to analyze the effects of intervention on treatment adherence and blood sugar control. The objective of the study was to evaluate the contribution of nursing care to treatment adherence of type 2 diabetes mellitus patients following the \"diabetes care protocol\" adopted by Family Health centers in Ribeirão Preto, São Paulo, Brazil. Data were collected between September 2014 and January 2015. The Research Ethics Committee of the Ribeirao Preto College of Nursing approved the study under ruling no. 648.970. From 31 participants with diabetes by way of three meetings with nurses, either at the health center or at home, with a month-long interval between appointments. We used an interview script to gather sociodemographic and clinical variables and gave participants a test to measure treatment adherence. Descriptive statistics and the Mann-Whitney test were used to analyze adherence during and after intervention; the Wilcoxon test was used for the before and after-intervention comparison; Spearman\'s Rank Correlation Coefficient was used to analyze the correlation between the numerical variables; and Cochran\'s Q test was used to compare tests before, during, and after intervention. Results showed that participants were between 33 and 79 years old, of which 58.1% were female; 71% had a partner; 83.9% had a family income of 1 to 3 minimum wages; and 80.6% referred to themselves as professionally inactive (retirees, pensioners, or homemakers). The mean education level was 5.68 years of formal education with a predominance of less than 8 years of formal education (67.7%). Regarding blood pressure values, stage 1 hypertension was detected in 25.8% of individuals with diabetes, and 90.3% had a body mass index indicating overweight. In terms of waist circumference, 32.2% of the men presented values greater than 102 cm and 45.2% of the women showed values greater than 88 cm. Foot assessment using 10g Semmes-Weinstein monofilaments indicated that 9.7% of diabetic individuals\' feet were at risk for plantar ulcers and showed reduced or lack of protective sensation. Time of type 2 diabetes diagnosis varied between 1 to 39 years, and the most prevalent comorbidities were high blood pressure (83.9%), dyslipidemia (58.1%) and obesity (41.8%). In terms of laboratory tests, 64.5% of the studied population presented levels of fasting blood sugar levels above 100 mg/dL, which fell slightly to 61.3% during the intervention, and were then maintained after the intervention. Postprandial glucose tests revealed that 45.2% of individuals with diabetes presented values equal or greater than 160 mg/dL before the intervention, falling to 38.7% post-intervention. In turn, the number of individuals with diabetes with postprandial glucose levels greater than 160 mg/dL increased from 54.8% to 61.3%. Regarding glycated hemoglobin, 61.3% of diabetic patients presented pre-intervention values equal or greater than 7%. During the intervention, this value fell to 19.3%, and after the intervention, 38.7%. Patients with values below 7% corresponded to 38.7% before the intervention and 80.6% and 61.3% during and post-intervention, respectively, with a statistically significant difference (p< 0.001). Diabetic individuals in this study presented an 83.87% rate of treatment adherence before the intervention, a percentage that rose to 96.78% post-intervention, a finding corroborated by the Wilcoxon test that showed statistically significant scores (p< 0.001) between pre- and post-intervention. This study emphasizes the importance of nurses as members of multiprofessional teams following the guidelines set forth in the \"diabetes care protocol,\" both in individual and group interventions, reorganizing work processes, and contributing to greater treatment adherence and blood sugar control by minimizing fragmentation and ensuring continuity of care for diabetic patients via a comprehensive approach

Master Thesis G3 in Business Administration, Business School at Linnaeus University, Management Control, 4FE90E, Spring 2012 Authors: Mohammad Akhbari och Eric Wennberg Tutor: Jan Alpenberg Title: Target Costing in Large Cap Background and problem formulation: Since the 1980s, the product of the company has become increasingly important, because of increased competition and rapid technological development. To succeed in the Product development, “Target Costing” can be used as an important financial tool to calculate costs based on an established price and profit margin. Research shows that the method widely has been applied in Japan, but studies of the method’s prevalence in Sweden, however, are quite limited. Objectives: The purpose of this paper is to describe and analyze the Swedish companies applying “Target Costing” in their product development process. Furthermore, the study aims to analyze respondents’ dysfunctional, performance related, successfulness and dynamic experiences of the method. Finally, the intention is to interpret the correlation between the use and experiences of the method in relation to the corporate influential factors. The essay is limited to the companies listed on the “Large Cap” on the Stockholm Stock Exchange and engaged in activities related to product development. Theory: We have studied a variety of literature and articles that treat the Target Costing in its entirety within the product development processes. In our theoretical references one can find Ansari et al, Cooper, Robinson and several other researcher describing the implementation and performance factors of Target Costing. Method: The study is based on a quantitative survey carried out to 40 companies. The empirical data have been analyzed by theoretical studies and research in this area. Study findings and conclusions are finally discussed based on the thesis of reference. Conclusion: Target Costing is used by 22 of 32 companies on Large Cap, which amounts to 69 percent. The use is influenced by the factors; industrial type, sales orientation, profit margin, revenue and staff numbers. Correlations have also been established between their experiences and the factors mentioned above, where the sales approach excels. / Examensarbete G3 i företagsekonomi, Ekonomihögskolan vid Linnéuniversitet, ekonomistyrning, 4FE90E, VT 2012 Författare: Mohammad Akhbari och Eric Wennberg Handledare: Jan Alpenberg Titel: Target Costing i Large Cap Bakgrund: Sedan 1980-talet har produktutveckling i företag blivit allt viktigare på grund av ökad internationell konkurrens samt en snabbare teknisk utveckling. För att lyckas i produktionsutvecklingen framställs ”Target Costing” som ett viktigt ekonomistyrningsmedel för att kalkylera kostnader utifrån ett fastslaget pris och vinstmarginal. Forskning visar på att metoden i stor utsträckning tillämpas i Japan, där studier kring metodens förekomst i Sverige däremot är tämligen begränsat. Syfte: Syftet med denna uppsats är att beskriva och analysera tillämpning av ”Target Costing” i produktutvecklingsprocess hos svenska börsbolag. Vidare syftar studien till att analysera respondenternas dysfunktionella, prestationsmässiga, framgångsmässiga och dynamiska erfarenheter kring metoden. Slutligen är avsikten att tolka samband mellan företagens användning och erfarenheter kring metoden gentemot företagens påverkande faktorer. Uppsatsen är begränsad till att omfatta börsbolag noterade vid ”Large Cap” på stockholmsbörsen och som bedriver verksamhet som innefattar produktutveckling. Referensram: Vi har studerat en mängd litteratur och artiklar som behandlar “Target Costing” i sin helhet inom produktutvecklingsprocessen. I våra teoretiska referenser återfinns bland annat Ansari et al, Cooper, Robinson, och flera andra forskare som beskriver implementering och prestationsfaktorer av ”Target Costing”. Metod: Studien baseras på en kvantitativ enkätundersökning som genomförts på 40 företag. Det empiriska materialet har analyserats efter teoretiska studier samt tidigare forskning på området. Studiens resultat och slutsatser har avslutningsvis diskuterats utifrån uppsatsens referensram. Slutsatser: Förekomst av ”Target Costing” i bolag på ”Large Cap”, uppgår till 69 procent. Användningen påverkas av följande faktorer: industrityp, försäljningsinriktning, vinstmarginal, omsättning och antalet anställda. Samband har även påvisats mellan företagens erfarenheter och ovanstående faktorer, där försäljningsinriktning utmärker sig.

如製造業欲實行製造業服務化概念，第一步總是最難決定。因此，這項研究的目的是提供台灣扣件產業對於製造業服務化概念，一個實際採行內容分析。本研究採用動態能耐和作業性能耐為主要兩大構面的一個研究框架，這是由Gebauer等人在2012）所發展的分析框架。本研究探討企業如何在開始抓住機遇，感測機遇和重新配置企業資源。這項研究希望能發現有關企業如何運營再結構化組織企業能耐以支撐企業戰略。對作業面能耐，重點在於企業文化，績效評估系統，人力資源，創新過程和組織結構。 動態能耐和作業性能耐作為本研究中的框架。動態能力可以分為三個部分，感知和形狀的機會和威脅，抓住機遇，通過加強和重新配置企業的無形資產和有形資產，以保持競爭力。在這項研究中，發現是該產品為導向的製造商只有在創建關鍵資源的價值和再分配融入企業文化。此外，產品為導向的生產廠家應建立在製造業和非製造業部門的評估程序。在另一方面，以結果為導向的製造商重新分配所有資源的組織中為他們的客戶提供卓越的使用體驗，還建立了一套服務面和非服務面衡量績效指標系統。此外，結果為導向的製造業會執行的品牌建立和通路經營的，支持企業戰略。此外，台灣扣件產業能夠了解自身擁有的能耐之餘，並知悉如何踏實地實行製造業服務化。 有兩個理由說明這項研究的標的，選擇台灣扣件產業。首先，扣件產業在台灣擁有完整從上下游完整供應鏈。其次，其中在台灣一些扣件製造廠商已經成功執行製造業服務化，以加強於非價格競爭的競爭力。研究結果可分為，從能耐的角度具體探討執行內容，產品導向的服務以及結果為導向的服務之間的實際經驗。此外，這項研究指出兩種類型的產品服務化系統之間的相似與相異的能耐。 然而，這項研究的限制是，它僅選擇扣件產業。未來的研究方向可能會選擇其他行業的情況下，試圖找出這些行業中，對於製造業服務化，所需要能耐的相似性及長期觀察下，能耐擁有是否改變。 / As manufacturer adopts servitization to add value by adding services on their current value chain, the first step is always the hardest one. Thus this research aims to offer Taiwanese fastener industry insights to develop servitization. Moreover, it studies and recognizes what the key capabilities are that companies should have. This research uses the dynamic capability and operational capability, which were developed by Gebauer et al (2012) as the analytic framework. This research explores how enterprises initiate in seizing opportunities, sensing opportunities and reconfiguring corporate resources from dynamic capability perspective. Within the interview, this research hopes to discover findings on how business operations support corporate strategy. The research interview focuses on corporate culture, performance measurement systems, human resources, innovation process and organizational structures of operational capability perspective. There are two reasons why this research is focused on Taiwan’s fastener industry. Firstly, the fastener industry in Taiwan has a complete supply chain from upstream to downstream with an industry cluster. Secondly, some traditional industries such as fastener industry have adopted servitization to enhance the competitiveness for non-price competition. The results of the interviews include the capabilities that servitized companies have with the capability framework. Furthermore, the findings include practical experiences between product-oriented service and result-oriented service from capability perspective. This research also identifies the differences and similarities capabilities between two types of product-service system. Dynamic capability and operational capability are used as a framework within this research. Dynamic capability can be divided into three parts, to sense and shape opportunities and threats, to seize opportunities, and to maintain competitiveness through enhancing and reconfiguring the business enterprise’s intangible and tangible assets. During this research, the findings were that that product-oriented manufacturers only integrate corporate culture in value creation and reallocation of the key resources. In addition, product-oriented manufacturers should establish procedures for evaluation on manufacturing and non-manufacturing departments. On the other hand, the result-oriented manufacturers re-allocate all resources among the organization for a superb usage experience for their customers and also establish a set of service and non-service performance indicators for measurement systems. Additionally, the result-oriented company executes brand building and operates channels to support corporate strategy. Also, the Taiwanese fastener industry can ensure their own company's capabilities and understand how to perform servitization practically. However, this research focuses on the contents of capabilities that the companies initiate for servitization. The restriction of this research is that it only chooses the fastener industry. Future research directions may choose other industries as cases and try to find out similarities of capabilities for servitization among those industries.

The subsector of Brazilian agribusiness has a highlight and growth scenario in GDP composition. Culture and soybean trade in grains have shown performance in the Brazilian economy, representing the trade 27 % of exports in the country. Farming soybeans, in the perception of society, government and the owners, is known to have a high degree of Wealth, understood by the fact that their activity attract jobs, income sources and improved quality of services. In addition, we identified, in theory, instruments that allow measuring the value of this wealth and its distribution. The objective of this work is to understand the process of evolution and wealth distribution seen in crop soybean in Brazil, understood from 1998 to 2014. To meet these goals, data adequacy was held on Wealth, identifying eleven variables, the time horizon of 17 years. The study was delimited to five producing cities represented in the soybean cultivation in the South and Midwest. The analysis presents descriptive and quantitative, has been carried out in two steps: the creation of the comparative examination of the evolution of elements of Wealth by Analysis of Variance and subsequently the bivariate correlation, evaluating the membership level of the variable results with other data. The results showed that the Wealth Generated, costs Seeds and Pesticides, Equity Compensation and the results have similar characteristics in major producing regions when evaluated the average values. The relevance of this study is the theoretical contribution highlighting elements that make up the Value Added cultivation of soybeans. / O subsetor do agronegócio brasileiro apresenta um cenário de crescimento e destaque na composição do Produto Interno Bruto. A cultura e o comércio de soja em grãos têm apresentado um desempenho na economia brasileira, representando o comércio em 27% das exportações no país. A atividade agrícola da sojicultora, na percepção da sociedade, do governo e dos proprietários, é conhecida por apresentar um elevado grau de Riqueza, compreendida pelo fato de sua atividade atrair empregos, fontes de renda e melhoria na qualidade de serviços. Além disso, foram identificados, na teoria, instrumentos que possibilitam mensurar o valor dessa Riqueza e a sua forma de distribuição. O objetivo deste trabalho é a compreensão do processo de evolução e de distribuição de riqueza observado na cultura agrícola de soja no Brasil, compreendido no período de 1998 a 2014. Para atender a esses propósitos, foi realizada adequação de dados sobre a Riqueza, identificando-se onze variáveis, no horizonte temporal de 17 anos. O estudo foi delimitado a cinco cidades produtoras com representatividade no cultivo de soja na Região Sul e Centro-Oeste. A análise apresenta caráter descritivo e quantitativo, tendo sido realizada em duas etapas: a realização do exame comparativo dos elementos de evolução da Riqueza por meio da Análise de Variância e, posteriormente, a Correlação Bivariável, avaliando-se o nível de associação da variável Resultado com os demais dados. Os resultados apontaram que a Riqueza Gerada, Custos com Sementes e Agrotóxicos, Remuneração de Capital Próprio e o Resultado possuem características semelhantes nas grandes regiões produtoras quando avaliados o valores médios. A relevância deste estudo está na contribuição teórica que evidencia elementos que configuram o Valor Adicionado do cultivo da soja em grão. / Mestre em Ciências Contábeis

Submitted by Ronildo Prado (ronisp@ufscar.br) on 2017-08-22T14:11:34Z No. of bitstreams: 1 TeseRMB.pdf: 5203285 bytes, checksum: e4c78fb66acd160ed3fe1c6ff8644618 (MD5) / Approved for entry into archive by Ronildo Prado (ronisp@ufscar.br) on 2017-08-22T14:11:46Z (GMT) No. of bitstreams: 1 TeseRMB.pdf: 5203285 bytes, checksum: e4c78fb66acd160ed3fe1c6ff8644618 (MD5) / Approved for entry into archive by Ronildo Prado (ronisp@ufscar.br) on 2017-08-22T14:12:16Z (GMT) No. of bitstreams: 1 TeseRMB.pdf: 5203285 bytes, checksum: e4c78fb66acd160ed3fe1c6ff8644618 (MD5) / Made available in DSpace on 2017-08-22T14:12:24Z (GMT). No. of bitstreams: 1 TeseRMB.pdf: 5203285 bytes, checksum: e4c78fb66acd160ed3fe1c6ff8644618 (MD5) Previous issue date: 2017-03-31 / Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq) / The research analyzes the configuration of the scientific field of educational evaluation in Brazil in the 1980s, starting with the identification of Brazilian authors who helped to construct this field and their respective theoretical contributions on the subject in question. The 1980s were particularly rich for the organization of the Brazilian educational field, especially for evaluation, as it was a period in which the first systematized evaluation experiences for education in the country were formulated (Edurural / 1981, Paru 1983 , Cnres / 1985, Geres / 1986), a period in which considerable knowledge on educational evaluation was also accumulated, and which eventually became the main theoretical references for this subject. With these information, we can discuss the following question: what was the configuration of the scientific field of Brazilian educational evaluation in the 1980s? In order to respond to this questioning, we do a bibliographical and documentary research, associated with the strategies of bibliometric studies and content analysis. This methodology was developed in four stages: 1) Review of the bibliography; 2) Collection and organization of sources; 3) Analysis and interpretation of data; and 4) Presentation of the results of the research. Our hypothesis is that it was in the 1980s that the two main approaches to evaluation that started the discussions about educational evaluation in Brazil began to be outlined: one based mainly on the measurement of results and another that primarily advocates participation in evaluation processes. The results try to make explicit the understanding of the authors analyzed around what is evaluation, of which who are the responsible for the evaluation process, the methodologies defended in the accomplishment of the evaluation processes and of which uses of the evaluation results. The following positions are recurrent in the period: a) the evaluation appears as an inherent activity to the human doing, and therefore cannot be reduced to a mechanical action, since it implies in a relationship of power and negotiation between evaluator and evaluated; b) for the evaluator is required maturity and professional experience to deal with the complex activities that result from the evaluation process; c) the evaluation methodologies do not have a single standard, because they vary according to what is being evaluated and with the expertise of the evaluator; and d) regarding the use of evaluation results, the best option was if they made it public as soon as possible to assist in making decisions that aim at improving what has been evaluated. The research also shows that being in favor of one of the evaluation approaches, besides representing the interests of agents who defend and put into practice fundamentals that guide the understanding about what is evaluation, who should conduct the process, how it should be carried out and the what to do with its results, also reveals the more general concepts that support the very existence of the field. Our conclusion is that the scientific field of educational evaluation in Brazil in the 1980s was in the process of being constituted and its logic of functioning was based more on the complementarity of ideas on the subject of evaluation than on conflicts and competitions. / A pesquisa analisa a configuração do campo científico da avaliação educacional no Brasil na década de 1980, tendo como ponto de partida a identificação de autores brasileiros que ajudaram a construir o campo e as suas respectivas contribuições teóricas sobre a temática em questão. A década de 1980 foi particularmente rica para a organização do campo educacional brasileiro, em especial para a avaliação, por se tratar de um período em que foram formuladas as primeiras experiências sistematizadas de avaliação para a educação no país (Edurural/1981, Paru/1983, Cnres/1985, Geres/1986), período no qual também se acumulou considerável conhecimento sobre avaliação da educação, e que acabaram se constituindo como principais referências teóricas para a temática. Diante disso, discutimos a seguinte questão: qual era a configuração do campo científico da avaliação educacional brasileira na década de 1980? A fim de responder a esse questionamento, realizamos uma pesquisa de caráter bibliográfica e documental, associada às estratégias dos estudos bibliométricos e à análise de conteúdo. Essa metodologia foi desenvolvida em quatro etapas: 1) Revisão da bibliografia; 2) Coleta e organização das fontes; 3) Análise e interpretação dos dados; e 4) Apresentação dos resultados da pesquisa. Nossa hipótese é a de que foi nos anos 1980 que começaram a ser delineadas as duas principais abordagens de avaliação que embasaram as discussões em torno da avaliação educacional no Brasil: uma fundamentada principalmente na mensuração dos resultados e outra que defende prioritariamente a participação nos processos avaliativos. Os resultados buscam explicitar o entendimento dos autores analisados em torno do que é avaliação, de quais são os atores responsáveis pelo processo de avaliação, de quais as metodologias defendidas na realização dos processos avaliativos e de quais os usos dos resultados da avaliação. São recorrentes no período os seguintes posicionamentos: a) a avaliação aparece como uma atividade inerente ao fazer humano, e por isso não pode se reduzir a uma ação mecânica, pois implica numa relação de poder e de negociação entre avaliador e avaliado; b) do avaliador é exigida maturidade e experiência profissional para lidar com as atividades complexas que decorrem do processo de avaliação; c) as metodologias de avaliação não possuem um padrão único, pois elas variam de acordo com o que está sendo avaliado e com a expertise do avaliador; e d) quanto ao uso dos resultados da avaliação, o ideal é que eles fossem tornados públicos o mais cedo possível para ajudar na tomada de decisões que visem a melhoria do que foi avaliado. A pesquisa mostra ainda que ser partidário de uma das abordagens de avaliação, além de representar os interesses de agentes que defendem e põem em prática fundamentos que orientam o entendimento acerca do que é avaliação, quem deve conduzir o processo, como deve ser realizada e do que fazer com os seus resultados, também revela os conceitos mais gerais que dão sustentação a própria existência do campo. Nossa conclusão é a de que o campo científico da avaliação educacional no Brasil na década de 1980 se encontrava em processo de constituição e sua lógica de funcionamento se baseava mais na complementaridade das ideias sobre o tema da avaliação do que nos conflitos e competições.

This work consist of two parts. The first section describes the theory, which relates to the financial statements in accordance with Czech law, even according to international accounting standards. In the practical part of work I already deal with the financial statements of the company KOVOSVIT MAS, a. s. First, I focused on the financial statements in accordance with Czech accounting and consequently I have dealt with financial statements in accordance to IAS/IFRS.