Made available in DSpace on 2015-12-03T18:35:20Z (GMT). No. of bitstreams: 1 Sandro_Braz_Silva.pdf: 1679726 bytes, checksum: 3c8951305ca3e5920c1e25c3d65e5d7a (MD5) Previous issue date: 2008-09-30 / This research addresses the birth and history of cities, its structure, management and an evaluation tool that public managers are currently using: social indicators. This is because the expense is a concern among all the directors are not different to government managers. The aim of this study was to find relationship between the indicator of the wealth S?o Paulo index for Social Responsibility and public spending represented by the functions of government, and find possible trends of public expenditures of municipalities of S?o Paulo state, among those considered the richest and poor in 2000, 2002 and 2004. The research was quantitative in nature, with research literature, documentary and explanatory, and use as a statistical tool to multiple regression. We analyzed 75% of municipalities, making the number of 484 of 645 municipalities in the State of S?o Paulo. The difference of 25% is given for the lack of accounting data of the municipalities that did not send their information to the National Treasury Secretariat, which feeds the program FINBRA, preventing the study of all the municipalities of the state in those years. Municipalities that did not submit its accounting to NTS data were excluded from the search. Furthermore, a study was conducted on the functions of government, as proposed in the years to research, there were two doors: the n? 09/1974 and n? 42/1999 of. These ordinances help to standardize the constitutional budget cuts with regard to the functions of government. It must therefore standardize these functions of government for all municipalities and thus facilitate the work. The treatment given to this pattern was so historic, reviewing legislation since its determination from the end of the 1930s. For the indicator of wealth of the SPISR, not requiring special treatment, because all the municipalities of S?o Paulo State had its indicator. The answer to the question of research was that there is relationship between the indicator of wealth of SPISR in public spending made by municipalities in the years 2000, 2002 and 2004, so finding, including trends in spending between rich districts and municipalities as considered poor. It follows that the more rich for the municipality in S?o Paulo state, more spending on the functions of government relating to Health and Sanitation, and Education, Culture, Sport and Recreation, spending less on functions of government relating to Agriculture and Management Environment, Transport more / A presente pesquisa aborda o nascimento e hist??ria sobre munic??pios, sua estrutura, gest??o e uma ferramenta de avalia????o que os gestores p??blicos atualmente vem utilizando: os indicadores sociais. Isto porque o gasto e uma preocupa????o entre todos os administradores, n??o sendo diferente aos gestores governamentais. O objetivo deste estudo foi encontrar rela????o entre o indicador de riqueza do ??ndice Paulista de Responsabilidade Social e os gastos p??blicos representados pelas fun????es de governo, al??m de encontrar poss??veis tend??ncias desses gastos p??blicos de munic??pios do Estado de S??o Paulo, entre aqueles considerados mais ricos e mais pobres, nos anos de 2000, 2002 e 2004. A pesquisa foi de natureza quantitativa, com pesquisas bibliogr??fica, documental e explicativa, al??m de utilizar como ferramenta estat??stica a an??lise de regress??o linear m??ltipla. Foram analisados 75% dos munic??pios, perfazendo o n??mero de 484 dos 645 munic??pios existentes no Estado de S??o Paulo. A diferen??a de 25% e dada pela falta de dados cont??beis dos munic??pios que n??o enviaram suas informa????es a Secretaria do Tesouro Nacional, que alimenta o programa FINBRA, inviabilizando o estudo a totalidade dos munic??pios do Estado nos referidos anos. Os munic??pios que n??o enviaram seus dados cont??beis a STN foram exclu??dos da pesquisa. Al??m disso, foi realizado um estudo sobre as fun????es de governo, pois nos anos propostos para a pesquisa, houve duas Portarias: a de n?? 09/1974 e a de n?? 42/1999. Estas portarias auxiliaram na padroniza????o de pe??as or??ament??rias constitucionais no que diz respeito as fun????es de governo. Foi preciso, portanto, padronizar estas fun????es de governo para todos os munic??pios e assim viabilizar o trabalho. O tratamento dado a esta padroniza????o foi de maneira hist??rica, revendo legisla????es desde sua determina????o, proveniente do final da d??cada de 1930. Para o indicador de riqueza do IPRS, n??o necessitou de um tratamento especial, pois todos os munic??pios do Estado de S??o Paulo possu??am seu indicador. A resposta para a quest??o de pesquisa foi de que existe rela????o entre o indicador de riqueza do IPRS com os gastos p??blicos realizados pelos munic??pios nos anos de 2000, 2002 e 2004, permitindo encontrar, inclusive, tend??ncias de gastos entre munic??pios considerados mais ricos e munic??pios considerados mais pobres. Concluiu-se que quanto mais rico for o municipio no Estado de S??o Paulo, mais gastam com as fun????es de governo relativas a Saude e Saneamento, al??m de Educa????o, Cultura, Desporto e Lazer, gastando menos com fun????es de governo relacionadas a Agricultura e Gest??o Ambiental, mais Transportes

Made available in DSpace on 2015-12-04T11:45:32Z (GMT). No. of bitstreams: 1 Onier_Massarini_Junior.pdf: 2523708 bytes, checksum: 9d8277f33e6796842d1b7810f05f5fbf (MD5) Previous issue date: 2005-08-29 / This work aims to analyze the disclosure level of the Financial Statements published by the Communitarian Investment Companies established in S??o Paulo State, using the accounting information necessary to publishing the financial statements required by the CVM - Stock Exchange Brazilian Commission through its Of??cio-Circular n?? 01/2005 as parameter. Therefore, was made empirical and documental research to value the founded financial statements that were published at the DOESP (Official Paper of S??o Paulo Government) on the 2004 fiscal year. The Communitarian Investment Companies are companies non public companies that have interest in others company as their social principal purpose - mainly medium and small enterprises -, in order to enhancing the economical rate of local development. Besides giving capital risk to other enterprises, Communitarian Investment Companies can use human and technical resources among their shareholders. The statements required by CVM were chosen because they have great expression in the accounting ??rea and are according to good practices of corporate governance and are correspondent to provide more usefull information to decision makings by the users of statements. It was creat an own instrument to value the disclosure of the financial statements because there wasn't another instrument to do this. To validate the hypothesis initial described was studied Accounting mains, general aspects over corporate governance and the quality of accounting information and its usefulness for decision making. At the end of research, was possible confirm that Communitarian Investment Companies have a low level of disclosure, because they publish few information required by CVM, but publish only the legal required one. Was still validate that Cash Flow statement and consolidated financial statement was published by none of the Communitarian Investment Companies. / A presente disserta????o tem por objetivo analisar o grau de evidencia????o das demonstra????es financeiras publicadas por Empresas de Participa????o Comunit??ria - EPC's localizadas no Estado de S??o Paulo, utilizando-se como par??metro as recomenda????es para elabora????o e divulga????o de informa????es cont??beis elaborada pela CVM - Comiss??o de Valores Mobili??rios em seu Of??cio-Circular n?? 01/2005. Para tanto, utilizou-se de pesquisa emp??rica e documental para avaliar as Demonstra????es Financeiras levantadas que foram publicadas no Di??rio Oficial do Estado de S??o Paulo - DOESP em 2004. As EPC's s??o sociedades an??nimas de capital fechado que t??m por objetivo principal participar no capital social de outras empresas - notadamente empresas de pequeno e m??dio porte -, visando o desenvolvimento econ??mico na sua regi??o de atua????o. Al??m de fornecer capital de risco para as empresas investidas, as EPC's podem utilizar, ainda, os recursos humanos e t??cnicos de seu quadro de acionistas. As recomenda????es da CVM foram escolhidas para ser utilizadas como par??metro em raz??o da sua express??o no cen??rio cont??bil, por estar condizente com boas pr??ticas de governan??a corporativa, em conson??ncia com padr??es internacionais de contabilidade e por estar mais condizentes com as necessidades dos usu??rios para suas tomadas de decis??es. A falta de um par??metro pr??prio para a an??lise das demonstra????es financeiras das EPC's acabou resultando na constru????o de um instrumento pr??prio, o qual foi utilizado nesta disserta????o. Para a confirma????o da hip??tese formulada, foi apresentado arcabou??o te??rico, no qual foram apresentados os objetivos da Contabilidade, aspectos gerais de governan??a corporativa, usu??rios das demonstra????es financeiras, e a qualidade da informa????o cont??bil e sua utilidade para a tomada de decis??o. Ao final da pesquisa, foi poss??vel confirmar que as demonstra????es financeiras das EPC's apresentam baixo ??ndice de evidencia????o, pois divulgaram poucas das informa????es recomendadas pela CVM, limitando-se, na maioria dos casos, ??s exig??ncias legais. Constatou-se, ainda, que nenhuma das empresas analisadas n??o apresentaram Demonstra????es do Fluxo de Caixa nem elaboraram demonstra????es financeiras consolidadas.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-08-23T12:48:53Z No. of bitstreams: 2 Gabriela_Ribeiro_Zanardo.pdf: 1713334 bytes, checksum: 6c785e45ae12dc067ac902f1afda0b2f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-08-23T12:48:53Z (GMT). No. of bitstreams: 2 Gabriela_Ribeiro_Zanardo.pdf: 1713334 bytes, checksum: 6c785e45ae12dc067ac902f1afda0b2f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2015-03-26 / Since the Industrial Revolution, individuals search for professions which grant them social status. The first current of thought of the Theory of Professions claims that professions were created to meet the society's needs. However, subsequent theories (which have been adopted for this paper), presume that the main objective of any profession is to attain social status. In order to reach this goal, the society must develop a positive representation of the profession and its professionals. The social representations are non-scientific explanations of reality, making common and familiar objects accessible to a whole group through historical insight, full of cognitive approaches and interpretative distortions of individuals about objects. The literature analyzed here shows that the stereotypes created for the accountancy professional are predominantly negative, making the task of recruiting good students more difficult in this field. Professional class agencies are the main responsible for the profession, and their target is the attainment of professional status. Faced with this situation, this paper aims to identify and analyze the stereotypes in the rhetoric of the professional class agency for Brazilian accountants from 1962 to 2014. Through an exploratory and qualitative research, it was possible making a prior selection of stereotypes by means of the analysis of literature extracted from the 285 informative newsletters published by the CRC/SP. The data has been analyzed from the perspective of a historical-economical recapitulation, in parallel with the main accountancy milestones in Brazil. The obtained results confirm what Jeacle (2008) states: there is a relationship between positive and negative stereotypes, since both had the same behavior in many decades and, whenever the negative stereotypes were confirmed, the positive ones were confirmed as well. It was not possible establishing the same relationship with the neutral stereotypes group. The results also indicate that the accountancy professionals adapt themselves to the external changes by changing the signs of representation exposed to the society. It was also possible to observe that, in times of international crisis and threat to the accountancy professional outlook, the CRC/SP kept sharing signs that would depict this professional as competent and trustworthy. / Desde a revolu????o industrial os indiv??duos buscam profiss??es que mais lhe trar??o status social. A primeira corrente da Teoria das Profiss??es defende que as profiss??es surgiram para atender necessidades da sociedade, entretanto, as teorias posteriores, e adotadas por esse trabalho, assumem que o principal objetivo de qualquer profiss??o ?? o status social. A fim de atender a esse objetivo ?? necess??rio que a sociedade crie uma representa????o positiva sobre a profiss??o e seus profissionais. As representa????es sociais s??o explica????es n??o cient??ficas sobre a realidade, tornando, de maneira acess??vel, objetos familiares e comuns a todo um grupo atrav??s da percep????o hist??rica repleta de vieses cognitivos e distor????es interpretativas de indiv??duos sobre objetos. A literatura analisada indica que os estereotipos criados sobre o profissional cont??bil s??o predominantemente negativos, dificultando a capta????o de bons estudantes. Os ??rg??os de classe profissionais s??o os principais responsaveis pela profiss??o e almejam o status profissional. Diante disso, esse trabalho teve como objetivo identificar e analisar os estere??tipos no discurso do ??rg??o de classe profissional cont??bil brasileiro, no per??odo de 1962 a 2014. Atrav??s de uma pesquisa qualitativa e explorat??ria criou-se uma sele????o pr??via de estere??tipos selecionados atrav??s da literatura analisada que foram pesquisados nos 285 boletins informativos publicados pelo CRC SP. Os dados foram analisados a partir de uma recapitula????o hist??rico-econ??mica e em paralelo com os principais marcos da contabilidade no Brasil. Os resultados obtidos confirmam a afirma????o de Jeacle (2008) de que h?? rela????o entre os estere??tipos negativos e positivos, j?? que em diversas d??cadas ambos tiveram o mesmo comportamento, quando houve confirma????o dos negativos, os positivos tamb??m se confirmaram. N??o foi poss??vel estabelecer a mesma rela????o com o grupo de estere??tipos neutros. Tamb??m foi poss??vel confirmar a ruptura da representa????o ocorrida nas d??cadas de 80/90 mencionadas nos trabalhos de Bougen (1994); Dinmik e Felton (2006); Cotsa, Weffort; Cia (2011). E que, a partir de 2010, houve uma nova ruptura que retoma a imagem do profissional retratada nas primeiras d??cadas desse estudo (60/70). Os resultados tamb??m indicam que os profissionais se adaptam ??s mudan??as externas alterando os signos de representa????es expostos ?? sociedade conforme contexto econ??mico, pol??tico e social.

Made available in DSpace on 2015-12-03T18:33:12Z (GMT). No. of bitstreams: 1 Douglas_Schiavoni_Froemming.pdf: 909162 bytes, checksum: f58083bdabbc536634558bada9dca381 (MD5) Previous issue date: 2015-02-10 / The federal decentralization promoted by the Constitution of 1988 raised the Brazilian municipalities to the important role in the dissemination of public policies. Once they are closest to the population, the decisions made at the municipal level are readily perceived by users and citizens. On the other hand, the social demands and the management of the administrative structure need efficient financial management and a constant search for resources. Additionally, the 9.478/97 Act, which amended the mode of distribution of oil revenues, brought to some municipalities, a new frontier of resources available by the distribution of oil royalties. Given this new frontier of resources, one wonders whether there is not relaxation in fiscal effort and an increasing inefficiency in the management of the administrative machinery by the benefited municipalities. The aim of this work is verify if petroleum revenues cause distortions in the way municipalities run their fiscal effort, that is, if the oil royalties contribute to increase inefficiencies in the municipalities involved in their search for the own revenues and their expense management. For this work, we selected 56 municipalities of the State of S??o Paulo which have been received the distribution of oil revenues during the period between the years 2005 to 2012. The efficiency of municipalities was obtained from a non-parametric production frontier model, the Data Envelopment Analysis - DEA, creating a ranking of the S??o Paulo municipalities which received oil royalties. Given the distribution rules of oil royalties imposed by the regulatory framework, the results showed the values distributed to S??o Paulo municipalities have great variability and has been showed relevant only in a few municipalities. There was no significant difference in the tax effort of the municipalities affected by the variable oil royalites. However, several factors related to municipal management indicated that such rents can contribute to increase inefficiencies in the management of municipal administrative machinery / A descentraliza????o federativa, promovida pela Constitui????o Federal de 1988, elevou os Munic??pios brasileiros ao importante papel na dissemina????o das pol??ticas p??blicas. Por estarem mais pr??ximos da popula????o, as decis??es realizadas na esfera municipal s??o prontamente percebidas pelos usu??rios e pelos cidad??os. Por outro lado, as demandas sociais e a administra????o da m??quina administrativa necessitam de uma gest??o financeira eficiente e uma constante busca por recursos. Adicionalmente, a Lei 9.478/97, que alterou o modo de distribui????o das rendas do petr??leo, trouxe, para alguns Munic??pios, uma nova fronteira de recursos, disponibilizada pela distribui????o dos royalties de petr??leo. Diante dessa nova fronteira de recursos, questiona-se se n??o h??, por parte dos Munic??pios beneficiados, um relaxamento no esfor??o fiscal e o aumento da inefici??ncia na gest??o da m??quina administrativa. Neste trabalho objetiva-se verificar se as rendas do petr??leo provocam distor????es na forma como os Munic??pios s??o conduzidos em seu esfor??o fiscal, ou seja, se os royalties de petr??leo contribuem para o aumento das inefici??ncias nos Munic??pios envolvidos em sua busca pelas receitas pr??prias e na sua gest??o de despesas. Para a realiza????o deste trabalho, foram selecionados 56 Munic??pios do Estado de S??o Paulo, contemplados pela distribui????o das rendas do petr??leo durante o per??odo compreendido entre os anos de 2005 a 2012. A efici??ncia dos Munic??pios foi obtida a partir de um modelo de fronteira de produ????o n??o param??trico, a An??lise Envolt??ria de Dados, criando um ranking dos Munic??pios paulistas beneficiados pelos royalties de petr??leo. Os resultados mostraram que, diante das regras de distribui????o dos royalties de petr??leo impostas pelo marco regulat??rio, os valores distribu??dos aos Munic??pios paulistas possuem grande variabilidade e s??o relevantes apenas em poucos Munic??pios. N??o houve diferen??a significativa no esfor??o fiscal dos Munic??pios afetados pela vari??vel royalites de petr??leo. No entanto, diversos fatores ligados ?? gest??o municipal indicaram que tais rendas contribuem para aumentar as inefici??ncias na gest??o da m??quina administrativa municipal

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.

Made available in DSpace on 2016-04-04T18:22:02Z (GMT). No. of bitstreams: 1 PATRICIA REIS CALDEIRA DE CAMARGO-1.pdf: 17872960 bytes, checksum: 7ae35f99900a82f6ba4bfddceadd10ad (MD5) Previous issue date: 2012-02-24 / This study sought to understand the Public Open Spaces system in the Hortol?ndia City, checking the quantity, quality and distribution of open public spaces offered by the government. The study of the open space system is related to the development of the public sphere, which facilitates the integration of citizens and encourages the appropriation of space which we live. Hortol?ndia is a municipality that is part of the Metropolitan Region of Campinas, was emancipated in 1991 and brings some weaknesses to be overcome and the challenge of its population internally enjoying their socioeconomic dynamics. The study covers the period from 1947 to 2010. The method chosen to carry out this work is a survey of the spaces owned by the municipality which is thus formed through the division of land and check how they are structured, their uses and especially if they are free building. Compilations of data from this survey and analysis were presented in data sheets. The management review of the public on these spaces allowed us to observe the good results, conflicts, obstacles and possible guidelines for this system, thus completing the survey. / Este trabalho procurou compreender o Sistema de Espa?os Livres P?blicos no Munic?pio de Hortol?ndia, averiguando a quantidade, a qualidade e a distribui??o dos Espa?os Livres P?blicos ofertados pelo poder p?blico. O estudo do Sistema de Espa?os Livres est? relacionado ao desenvolvimento da esfera p?blica, a qual favorece a integra??o dos cidad?os e fomenta a apropria??o do espa?o que se vive. Hortol?ndia ? um munic?pio que faz parte da Regi?o Metropolitana de Campinas, foi emancipado em 1991 e traz consigo algumas defici?ncias a serem superadas e o desafio de ter sua popula??o usufruindo internamente de sua din?mica socioecon?mica. O estudo abrange o per?odo de 1947 ao ano de 2010. O m?todo escolhido para realiza??o deste trabalho consiste no levantamento dos espa?os de propriedade do munic?pio que assim se constitu?ram atrav?s do parcelamento do solo e na verifica??o de como estes se encontram estruturados, seus usos e principalmente se est?o livres de edifica??o. As compila??es de dados deste levantamento e da an?lise foram apresentadas em fichas t?cnicas. A an?lise de gest?o do poder p?blico sobre estes espa?os permitiu observar os bons resultados, os conflitos, os entraves e as poss?veis diretrizes para este sistema, concluindo assim a pesquisa.

Made available in DSpace on 2015-12-03T18:33:16Z (GMT). No. of bitstreams: 1 Marcos_Vinicius_Godoi_Milan.pdf: 518316 bytes, checksum: 61b59ff897148b678a62ffb9f197f66d (MD5) Previous issue date: 2015-08-27 / The absence of financial education throughout the K-12 experience results in most undergraduate students lacking the financial literacy needed to make better financial decisions. Studies by the OECD and Serasa Consumidor, together with other studies cited throughout this work, show there is still a long way to go to implement a strong policy for Financial Education. This study assesses the levels of financial literacy of the undergraduate students at FECAP using a questionnaire similar to the one developed by the OECD. The survey has been carried out with 564 students who attend the evening courses and are either in the first or in the last semester of undergraduate degree programs. I investigate the relations between sociodemographic variables and courses and the level of Financial Literacy. The results indicate that FECAP s students have a high level of Financial Literacy up to 2.39 points in a scale whose maximum is 3 points. That represents a performance of 79%. This result is 19 percentage points above that of a study conducted by Serasa Consumidor and IBOPE (2014), which found that individuals with higher education had a performance of 60% . Students in the senior year of college have more Financial Knowledge than the freshmen. Students of Accounting, who comprise most of the sample with 166 individuals, presented the best results regarding Financial Knowledge.This study indicates that sociodemographic factors, such as gender, age and religion are related to Financial Literacy / A aus??ncia de t??picos relacionados a Alfabetiza????o Financeira na educa????o b??sica faz com que boa parte dos jovens cheguem ao ensino superior sem a bagagem de Alfabetiza????o Financeira necess??ria para lidar com as finan??as cotidianas. Estudos da OECD, Serasa Consumidor, al??m de da literatura citada ao longo deste estudo, apontam ainda um longo caminho a ser percorrido no que se refere ?? implanta????o de uma forte pol??tica de ensino em Alfabetiza????o Financeira. O presente trabalho mensura a Alfabetiza????o Financeira e seus fatores indicadores (Conhecimento e Comportamento Financeiros e Atitude) de alunos dos cursos da FECAP, em pesquisa aplicada a 564 etudantes do per??odo noturno, do primeiro e ??ltimo anos de gradua????o, com base no question??rio desenvolvido pela OECD. Tamb??m s??o investigadas as rela????es entre vari??veis sociodemogr??ficas e os cursos com os n??veis de Alfabetiza????o Financeira. Os resultados apontam que os alunos da FECAP possuem um elevado n??vel de Alfabetiza????o Financeira, chegando a 2,39 pontos em uma escala com pontua????o m??xima de 3,00 pontos, o que representa um aproveitamento de 79%. Este resultado est?? 19 pontos percentuais acima de uma pesquisa realizada pela Serasa Consumidor e IBOPE (2014), em que foi verificado um aproveitamento de 60% em indiv??duos com curso superior. A an??lise realizada mostra que os alunos dos ??ltimos anos t??m maior n??vel de Alfabetiza????o Financeira que os dos primeiros anos. O estudo mostra ainda que fatores sociodemogr??ficos, como g??nero, faixa et??ria e religi??o est??o relacionados ao n??vel de Alfabetiza????o Financeira

Made available in DSpace on 2015-12-03T18:35:09Z (GMT). No. of bitstreams: 1 Nilton_Cesar_Carraro.pdf: 896223 bytes, checksum: 8c0daf04f6bcf3e81b87cc842356e7fd (MD5) Previous issue date: 2007-07-30 / The study of the use of the management information in the decisions of the strategic disposition by the footwear Industry of Ja?? - SP - investigates the use of the management information in a systemic process. The population of the research was limited to the formal footwear Industry comprehending Ja?? and neighbouring cities, both located in the center-west of S??o Paulo State, which during several decades, cultivated this economical activity causing Ja?? to be renowned as the Women Footwear National Capital. As an incentive to the research the great entering of hand-made Asian products, mostly footwear, brings about some apprehension about the local Industry competitiveness condition, at first taking the research to revision of the techniques of strategical management which could make the systemic use of the management information evident in the search for competition advantages. Expecting to create a census, questionaires were both handed out as well as made available in the Internet, where only 41 Industries answered to the calling, translating what would be a census into an aleatory sample. After this gathering, the questionaire involving 24 questions on the structure and organization aspects, was then treated statistically, with the creation of frequency tables, to define the entries for the treatment of the Chi-Squared tests, homogeneity and independency - crossing a series of variants and testing the results obtained. In the search for the strategic disposition, it was possible to make it evident that factors related to the experience of the entrepreneurs, period of existence of the firms, and the fact of belonging to a footwear center, are the main tools in the generation of management information capable to help in the decisions of strategic disposition, however, issues such as the low number and qualification of administrative employees impair the organization structure of these Industries, jeopardizing the use this management information. Negative factors to the research were made clear through the analysis which points out the lack of planning and strategic controlling, the lack of information about competition, the lack of indicators which proves the business performance and mostly the lack of knowledge about skills and competences which must be created to guarantee the profits and the continuity of its future activities. As a main result of the research, it is understood that this area of business has management information, however, not enough to bear the necessary decisions in the strategic disposition of this Industry. / O estudo sobre a utiliza????o da informa????o gerencial nas decis??es de posicionamento estrat??gico pela ind??stria de cal??ados de Ja?? - SP procura investigar o uso das informa????es gerenciais dentro de um processo sist??mico. Delimitou-se a popula????o da pesquisa ?? ind??stria formal de cal??ados que comp??e o munic??pio de Ja?? e cidades circunvizinhas, ambas localizadas na regi??o centro-oeste do Estado de S??o Paulo, que ao longo de v??rias d??cadas cultivaram essa atividade econ??mica levando Ja?? a ser reconhecida como a Capital Nacional do Cal??ado Feminino. Como est??mulo ?? pesquisa, a grande entrada de produtos manufaturados vindos da ??sia, principalmente o cal??ado, gera uma inquieta????o sobre a condi????o de competitividade da ind??stria local, conduzindo a principio a pesquisa para revis??o de t??cnicas sobre gest??o estrat??gica que pudessem evidenciar o uso sist??mico da informa????o gerencial na busca de vantagens competitivas. Com a expectativa de se criar um censo, foram distribu??dos question??rios tanto pessoalmente como por meio da internet, onde apenas 41 ind??strias responderam ao chamado, traduzindo o que seria um censo em uma amostra aleat??ria. Ap??s essa coleta, o question??rio envolvendo 24 quest??es, abordando estrutura e aspectos organizacionais, passou a ser tratado estatisticamente, com a cria????o de tabelas de freq????ncia para defini????o das entradas para tratamento dos testes qui-quadrado, homogeneidade e independ??ncia - cruzando uma s??rie de vari??veis e testando os resultados obtidos. Na busca pelo posicionamento estrat??gico, pode-se evidenciar que fatores ligados ?? experi??ncia dos empres??rios, tempo de exist??ncia das empresas, e o fato de pertencer a um p??lo cal??adista, s??o as principais ferramentas na gera????o de informa????es gerenciais com poder de auxiliar nas decis??es de posicionamento estrat??gico, no entanto, quest??es como a baixa quantidade e qualifica????o dos empregados do setor administrativo prejudicam a estrutura organizacional dessas ind??strias, comprometendo negativamente a utiliza????o dessa informa????o gerencial. Fatores negativos a pesquisa foram evidenciados por meio das an??lises que apontam a falta de planejamento e controle estrat??gico, a falta de informa????es sobre a concorr??ncia, falta de indicadores que comprovam o desempenho empresarial, e principalmente a falta de conhecimento sobre habilidades e compet??ncias que devem ser geradas no intuito de garantir os lucros e continuidade de suas atividades futuras. Como resultado principal da pesquisa, percebe-se que o setor possui informa????es gerenciais, por??m, elas n??o s??o suficientes para suportar decis??es necess??rias no posicionamento estrat??gico dessa ind??stria.