Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-05-16T17:11:53Z No. of bitstreams: 2 Patr??cia_Fernandes_Frauches.pdf: 1887353 bytes, checksum: fc40808ad867f38cb6c276cf98a2ba6f (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-05-16T17:11:53Z (GMT). No. of bitstreams: 2 Patr??cia_Fernandes_Frauches.pdf: 1887353 bytes, checksum: fc40808ad867f38cb6c276cf98a2ba6f (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2015-11-25 / The study of the teaching profession has been the subject of research in different contexts, among the different approach of possibilities this theme stands out in recent years, the reflections that seek to understand the genealogy of the profession, that is, knowledge and expertise that it demands. This research aimed to outline a profile of the knowledge underlying the pedagogical practices of teachers who work in an accountancy course offered by a university in the state of Sao Paulo, trying to identify what kind of knowledge permeate the actions of teachers in room college tuition as well as the knowledge that there are manifest. To this end, we carried out an exploratory study of qualitative approach. Data were collected through an online form and analyzed using content analysis to the free issues and statistics for the structured questions. It was found that the knowledge underlying the pedagogical practice of the investigated teachers are related to the ability to select a topic from the given subject content and make connections with the goal and the teaching methodology and use assessment instruments and procedures student learning. However, they were not highlighted in the reports of the classes, what are the criteria in the evaluation processes used. On the other hand, it stands out as the predominant practical knowledge of these teachers, knowledge of the specific content of the given discipline and its teaching specifies, which allows the teacher to find ways to make the content understandable to students. It follows therefore that the practical knowledge, built on the action of teachers is characterized by a knowledge existential, social and pragmatic permeated by beliefs, values and ethical principles arising from their trajectories and livings, the accounting profession, the teaching and sharply the context in which they operate. / O estudo da profiss??o docente tem sido objeto de investiga????o em diferentes contextos, dentre as distintas possibilidades de abordagem desta tem??tica, destaca-se nos ??ltimos anos, as reflex??es que procuram compreender a genealogia dessa profiss??o, isto ??, que conhecimentos e saberes que ela demanda. Esta pesquisa teve como objetivo geral delinear um perfil dos saberes que fundamentam a pr??tica pedag??gica de docentes que atuam em um curso de ci??ncias cont??beis oferecido por uma IES do estado de S??o Paulo, procurando identificar que tipo de conhecimentos permeiam as a????es dos docentes em sala de aula universit??ria bem como os saberes que ali se manifestam. Para tanto, realizou-se uma pesquisa explorat??ria de abordagem qualitativa. Os dados foram coletados por meio de um formul??rio online e analisados por meio da an??lise de conte??do para as quest??es livres e da estat??stica para as quest??es estruturadas. Constatou-se que os saberes que fundamentam a pr??tica pedag??gica dos docentes investigados est??o relacionados com a capacidade de selecionar um t??pico do conte??do da disciplina ministrada e de fazer conex??es com o objetivo e a metodologia de ensino, bem como utilizar instrumentos e procedimentos de avalia????o da aprendizagem dos alunos. Entretanto, n??o ficaram destacados nos relatos das aulas, quais foram os crit??rios estabelecidos nos processos avaliativos utilizados. Por outro lado, destaca-se, como predominante do conhecimento pr??tico destes docentes, o conhecimento do conte??do espec??fico da disciplina ministrada e da sua did??tica especifica, o qual permite ao professor buscar formas de tornar o conte??do compreens??vel aos alunos. Conclui-se assim, que o saber pr??tico, constru??do na a????o dos docentes caracteriza-se por um saber existencial, social e pragm??tico permeado por cren??as, valores e princ??pios ??ticos decorrentes das suas trajet??rias e viv??ncias, na profiss??o cont??bil, na doc??ncia e acentuadamente, do contexto onde atuam.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2015-12-21T18:33:55Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Vilson_Vendramin_Junior.pdf: 794993 bytes, checksum: 225ec35bfebc686ba16a1234e1c4565e (MD5) / Made available in DSpace on 2015-12-21T18:33:55Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Vilson_Vendramin_Junior.pdf: 794993 bytes, checksum: 225ec35bfebc686ba16a1234e1c4565e (MD5) Previous issue date: 2015-08-31 / The budget management in public administration is key to the managers so they can make efficient, effective and economic decisions in the management of public resources, providing quality services to the public, ensuring equity in meeting the needs of the population. Therefore, this study aims to analyze the main perception of occupants of positions in the administrative area of the executive powers (Prefectures) of the metropolitan region of Campinas (CMR) ??? about the cost management for the quality and efficiency of public spending. The methodology qualifies as quantitative, descriptive and case study, once it results from applying a questionnaire and, because it has as main basis the variable description and analysis of the relationship between them. The data-gathering instrument used was a questionnaire of 20 probes using Likert scale for answers the five dimensions for a better analysis. The research area was 102 public office managers from 20 municipalities belonging to CMR, being: 20 Mayors, 62 Head of Departments and 20 Accounting Managers. The data was tabulated and for analysis of the differences of averages among groups of managers respondents, was conducted the nonparametric test U Mann-Whitney Test. As a result it was revealed that despite the need for better training managers realize the importance and the necessity of cost management for the quality and efficiency of public spending, the positions go with the conceptual basis prepared in literature and legislation. Respondents mostly are convinced that transparency and cost information are essential for good management. / A gest??o de custos na administra????o p??blica ?? fundamental para que os gestores possam tomar decis??es eficientes, eficazes e econ??micas na condu????o dos recursos p??blicos, fornecendo a sociedade servi??os de qualidade, garantindo a equidade no atendimento das necessidades da popula????o. Logo, este estudo tem por objetivo principal analisar a percep????o dos gestores ocupantes de cargos de dire????o da ??rea administrativa dos Poderes Executivos (Prefeituras) da Regi??o Metropolitana de Campinas (RMC) ??? a respeito da gest??o de custos para a qualidade e efici??ncia do gasto p??blico. A metodologia qualifica-se como, descritiva, uma vez que resulta da aplica????o de um question??rio e, porque tem como fundamento principal a descri????o de vari??veis e an??lise das rela????es existentes entre elas. O instrumento de coleta de dados utilizado foi um question??rio de 20 assertivas, utilizando a escala Likert para respostas as cinco dimens??es visando uma melhor an??lise. A ??rea de abrang??ncia da pesquisa foi 102 gestores dos 20 munic??pios pertencentes a RMC, sendo: 20 Prefeitos, 62 Secret??rios e 20 Contadores. Os dados foram tabulados e para an??lise das diferen??as de m??dias entre os grupos de gestores respondentes, foi realizado o teste n??o param??trico Teste U de Mann-Whitney. Como resultado foi revelado que apesar da necessidade de uma melhor capacita????o os gestores percebem a import??ncia e a necessidade da gest??o de custos para a qualidade e efici??ncia do gasto p??blico, os posicionamentos v??o de encontro com a base conceitual disposta na literatura e na legisla????o. Os respondentes em sua maioria est??o convictos que a transpar??ncia e as informa????es de custos s??o pe??a essencial para um boa gest??o e em an??lise n??o se observou diferen??as significativas entre as percep????es dos gestores.

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 2016-01-26T14:34:19Z No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Daniel_Viegas_Ribas_Filho.pdf: 779111 bytes, checksum: b4b36a54f44469fa9c26912b15c5a994 (MD5) / Made available in DSpace on 2016-01-26T14:34:19Z (GMT). No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Daniel_Viegas_Ribas_Filho.pdf: 779111 bytes, checksum: b4b36a54f44469fa9c26912b15c5a994 (MD5) Previous issue date: 2006-08-07 / The approving of the Law no. 10.931/04 originated the Affection Equity and the Real Estate Agency (RET), for the real state agency business. The Equity Affection, an option for the incorporatior, had the aim of giving more security to purchasers and to under construction real state providers, demanding more transperency regarding some provided information. The incorporators should maintain the complete accounting of posted ventures under such a system. Concerning RET, it can be stated that it was a way of making incorporation adhere to equity, with an only taxation of 7% under the billing, enclosing the Income Tax, the Social Contribution on Net Income, the Employers?? Profit Participation Program and the Social Contribution on Billing. Therefore, the aims of this work are to verify if there is an advantage for incorporations when using the RET, as a means of making them decide on the Equity Affection and analyze the market??s point of view about such a matter. In order to accomplish this, there had been carried out two pieces of research, one of which was made with 30 incorporations trial balances, located in S??o Paulo City, contributed by the Taxable Income, and a second one, through a quaetionnaire, as a way of verifying the knowledge of enterprises about such a matter. The results of the first research demostrated that there would be an avantage if the RET were used by the majority of the sample enterprises. However, it would not be an advantage in all moments of the research. Such an advantage can be obtained when there is a simulation of the same calculations, but this time with a reduction of 0,5% in the determined Income Tax by the legislation. The comparison between the RET and the anticipated profit demonstrated that for enterprises which have the possibility of anticipating profit, if it is not worthy the use of RET. This is due to their already contributing by an Income Tax lower than the redefined 7% in the new legislation. At least, it would be necessary a reduction of 1% in the Income Tax for attracting such enterprises. Concerning the second piece of research ( about the knowledge and utility of the Equity Affection and the RET by the incorations), such a research had showed that the present subject should be studied deeply. Few enterprises had already used such a system in the ventures, and most of them had not studied the subject yet as a means of predicting its future use. / A aprova????o da Lei n?? 10.931/04 criou o Patrim??nio de Afeta????o e o Regime Especial de Tributa????o - RET, para a atividade imobili??ria. A afeta????o patrimonial, na forma de op????o do incorporador, visou dar maior seguran??a aos compradores e financiadores de im??veis em constru????o, exigindo maior transpar??ncia nas informa????es prestadas. Os incorporadores dever??o manter contabilidade completa dos empreendimentos lan??ados sob esta sistem??tica. J?? o RET foi uma forma de incentivar as incorporadoras a aderirem ?? afeta????o, com al??quota ??nica de 7% sobre o faturamento, abrangendo o Imposto de Renda, Contribui????o Social Sobre o Lucro L??quido, PIS e COFINS. Os objetivos deste estudo s??o verificar se o RET ?? vantajoso para as incorporadoras a ponto de lev??-las a optar pelo mecanismo de afeta????o e analisar a vis??o do mercado sobre o tema. Para tanto, duas pesquisas emp??ricas foram realizadas, uma com 30 balan??os de incorporadoras sediadas na Grande S??o Paulo, tributadas pelo Lucro Real, e outra, com aplica????o de question??rio, para verificar o grau de conhecimento das empresas sobre o tema. Os resultados da primeira pesquisa indicam que seria vantajosa a utiliza????o do RET para a maioria das empresas da amostra, sem, contudo, ser vantagem em todos os per??odos da pesquisa, vantagem esta que se obt??m quando se simula os mesmos c??lculos com uma redu????o de 0,5% na al??quota determinada pela legisla????o. A compara????o entre o RET e o Lucro Presumido mostrou que ??s empresas com possibilidade de presun????o do lucro n??o ?? vantagem a utiliza????o do RET, pois j?? s??o tributadas por al??quota menor do que os 7% determinados na nova legisla????o, seria necess??ria uma redu????o de, pelo menos, um ponto percentual na al??quota para que sua utiliza????o fosse atrativa a estas empresas. Quanto ?? segunda pesquisa, sobre o conhecimento e utiliza????o do Patrim??nio de Afeta????o e do RET pelas incorporadoras, mostrou que o tema precisa ser mais estudado e discutido. Poucas empresas j?? utilizam esta sistem??tica em seus empreendimentos e a maioria ainda n??o fez estudos sobre o tema, visando futura utiliza????o.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-06-24T18:39:47Z No. of bitstreams: 1 Tiago_Lopes_da_Silveira.pdf: 447998 bytes, checksum: 4db05a708030a8c7948e5852fb81c8a3 (MD5) / Made available in DSpace on 2016-06-24T18:39:47Z (GMT). No. of bitstreams: 1 Tiago_Lopes_da_Silveira.pdf: 447998 bytes, checksum: 4db05a708030a8c7948e5852fb81c8a3 (MD5) Previous issue date: 2016-01-26 / The aim of this study is to evaluate the cause and effect relationship between a set of macroeconomic variables suggested and the return on assets in the Brazilian stock market, employing multivariate VAR optics. The variables employed in the study were: I) the average monthly index of Sao Paulo Stock Exchange (Bovespa-closing); II) the average monthly index of shares of the New York Stock Exchange (Nyse-closing); III) the real exchange rate (Ptax rate); IV) the price of a barrel of oil on the international market (Brent); V) the short-term interest rate (Selic); VI) the prime rate of the USA (Fed). The study covered the period between January 2006 and December 2014. The study was conducted through four econometric tests: Granger causality test, Analysis of Decomposition of Variances (VDC); Unit Root test (Dickey and Fuller Increased test - ADF) and analysis of Impulse response Function (IRF). The test results revealed that Nyse, then the Selic and the Brent oil, among the selected variables, showed the best statistical results. / O intuito deste estudo ?? avaliar a rela????o de causa e efeito entre um conjunto de vari??veis macroecon??micas sugeridas e o retorno dos ativos no mercado acion??rio brasileiro, empregando a t??cnica multivariada VAR. As vari??veis empregadas no estudo foram: I) o ??ndice m??dio mensal de a????es da Bolsa de S??o Paulo (Ibovespa - fechamento); II) o ??ndice m??dio mensal de a????es da Bolsa de New York (Nyse - fechamento); III) a taxa de c??mbio real (Ptax); IV) o pre??o do barril de petr??leo no mercado internacional (Brent); V) a taxa de juros de curto prazo (Selic) e VI) a taxa b??sica de juros dos EUA (Fed). O estudo abrangeu o per??odo entre janeiro de 2006 e dezembro de 2014. O estudo foi realizado por meio de quatro testes econom??tricos: Teste de Causalidade de Granger, An??lise das Decomposi????es das Vari??ncias (VDC); Teste de Raiz Unit??ria (Teste de Dickey e Fuller Aumentado - ADF) e An??lise das Fun????es de Resposta a Impulso (IRF). Os resultados dos testes revelaram que a Nyse, seguida da Selic e do petr??leo do tipo Brent, dentre as vari??veis selecionadas, foram as que apresentaram os melhores resultados estat??sticos.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-12-12T20:27:37Z No. of bitstreams: 2 Leon??o Barboza de Alencar.pdf: 2106468 bytes, checksum: 67719bc22e066cbff130bca58e37b9cf (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-12-12T20:27:37Z (GMT). No. of bitstreams: 2 Leon??o Barboza de Alencar.pdf: 2106468 bytes, checksum: 67719bc22e066cbff130bca58e37b9cf (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-08 / The National Curricular Guidelines for the undergraduate course in accounting, bachelor, define the work of completion as a curriculum option, and it is incumbent upon the institution that take issue the rules, which leads to the most distinct forms of parameters and procedures regarding the format, preparation, correction and final destination of the TCC and that may have an influence on the practices of faculty advisers. The present research aims to understand and analyze the practices adopted for guiding the work of completion of undergraduate Accounting in Institutions of Higher Education of the city of S??o Paulo, offering stricto sensu graduate studies and if such practices can promote integration between undergraduate and graduate school. In order to achieve the goal, interviews have been made with eight teachers, graduates with Master or Doctor, of four Institutions of Higher Education of the city of S??o Paulo, through a survey characterized as descriptive and qualitative type as the approach. The data were collected through documentary analysis and in-depth interview and analyzed by means of the technique of content analysis. The findings of the survey show that teachers guiding converge in many respects their practices of guidance when you establish a good relationship with the students, understand and try to overcome the difficulties that they report, adopt methodological rigour in guidance and correction of the work, recognize a good TCC and their goals and understand how relevant the participation of students in research projects. Dissonant points are that few are those who use their own research in the classroom, present disagreements, particularly on belief as to the purposes of the TCC in contribute to student learning and its insertion in scientific research and the world of work and in the way they deal with academic plagiarism. Other results show that not always the guiding teachers are the same who teach in the strict sense, not everybody knows or has participated in the preparation or review of your PPP IES, all are satisfied with the profession and with the guiding function and that the final placement at the TCC does not allow him to fulfil effectively its objectives, mainly the highlight and communicate the knowledge produced. The research findings have not found evidence of integration between graduation and post-graduation stricto sensu, therefore it can be concluded that the practices of guidance do not contribute adequately to promote integration between the two levels of education. / As Diretrizes Curriculares Nacionais para o curso de gradua????o em Ci??ncias Cont??beis, bacharelado, definem o trabalho de conclus??o de curso como um componente curricular opcional, cabendo ?? institui????o que o adotar emitir regulamenta????o pr??pria, o que enseja as mais distintas formas de par??metros e procedimentos quanto ao formato, elabora????o, corre????o e destino final dado ao TCC e que podem ter influ??ncia nas pr??ticas dos professores orientadores. A presente pesquisa tem por objetivo conhecer e analisar as pr??ticas adotadas por orientadores de trabalhos de conclus??o de curso de gradua????o de Ci??ncias Cont??beis, em IES da cidade de S??o Paulo, que oferecem p??s-gradua????o stricto sensu e se tais pr??ticas podem promover a integra????o entre a gradua????o e a p??s-gradua????o. Para atingir o objetivo foram feitas entrevistas com oito professores, titulados com grau de Mestre ou Doutor, de quatro IES da cidade de S??o Paulo, por meio de uma pesquisa caracterizada como descritiva quanto ao tipo e qualitativa quanto a abordagem. Os dados foram recolhidos por meio de an??lise documental e entrevista em profundidade e analisados por meio da t??cnica de an??lise de conteudo. Os achados da pesquisa apontam que os professores orientadores convergem em muitos aspectos as suas pr??ticas de orienta????o quando estabelecem um bom relacionamento com os alunos, entendem e tentam suprir as dificuldades que eles reportam, adotam rigor metodol??gico na orienta????o e corre????o dos trabalhos, reconhecem um bom TCC e seus objetivos e entendem como relevante a participa????o dos alunos em projetos de pesquisa. Como pontos dissonantes destaca-se que s??o poucos os que utilizam suas pr??prias pesquisas em sala de aula, apresentam discord??ncias, particularmente na cren??a quanto ??s finalidades do TCC em contribuir para o aprendizado do aluno e sua inser????o na pesquisa cient??fica e no mundo do trabalho e na forma como tratam o pl??gio acad??mico. Outros resultados demonstram que nem sempre os professores orientadores s??o os mesmos que lecionam no stricto sensu, nem todos conhecem ou j?? participaram da elabora????o ou revis??o do PPP de suas IES, todos mostram-se satisfeitos com a profiss??o e a com a fun????o de orientador e que o destino final dado ao TCC n??o permite que ele cumpra de forma eficaz seus objetivos, principalmente os de evidenciar e comunicar o conhecimento produzido. Os achados da pesquisa n??o permitiram encontrar evid??ncias da integra????o entre a gradua????o e a p??s-gradua????o stricto sensu, portanto conclui-se que as pr??ticas de orienta????o n??o contribuem adequadamente para promover a integra????o entre os dois n??veis de ensino.

Made available in DSpace on 2016-04-04T18:22:13Z (GMT). No. of bitstreams: 1 Fernanda Marafon Frau.pdf: 21096825 bytes, checksum: 419cbbaa67e957863eccea326483a4d5 (MD5) Previous issue date: 2016-02-04 / The Edif?cio Conjunto Nacional, designed by David Libeskind (1928-2014), is an example of modern architecture held in the city of S?o Paulo with a significant constructed area described as a mixed-use development, which sought to include in its architecture different urban activities. Its implementation plan, aligned with the coincidence between city block and urban geography, as well as its dimensional characteristics allows in it an appreciation of other forms of urban occupation, different from the usual land configuration for small lots. The construction of this building , between 1955 and 1962 at Avenida Paulista, corresponds to a metropolization period of S?o Paulo, changing the urban configuration of the commercial activities from the central area to Rua Augusta`s neighborhood, which leads to a new centralization in City. This research aims to study historical and cultural conditions of the development of its project, as well as the insertion of it in the abroad context of modern architecture, approaching both typology?s configuration and the new relationship between buildings and city, that appears with the territorial and demographic expansion of urban centers in the early twentieth century. The description and analysis of this building have considered two different parts: the initial design and the building already built. This approach intended to point out the transformations that occurred during the course of its construction, with the changes in the urban characteristics, the adjustments and differences between the purpose of the architect and the final building. The realization of this project under the existing circumstances and the current situation of Edif?cio Conjunto Nacional enable to demonstrate qualities of modern architecture built in this period and to open up a discussion of its relevance in response to the current constructions in the city. / O edif?cio Conjunto Nacional, projetado por David Libeskind (1928-2014), ? uma obra de arquitetura moderna realizada na cidade de S?o Paulo com uma importante ?rea constru?da e constitui uma edifica??o de uso misto, que procurou compreender na escala edil?cia as diferentes atividades urbanas. Sua condi??o de implanta??o, com a coincid?ncia entre quadra e lote, bem como sua caracter?stica dimensional, permite uma aprecia??o de formas de ocupa??o da cidade distintas da usual divis?o fundi?ria de pequenos lotes. A constru??o do edif?cio, entre os anos de 1955 e 1962 na Avenida Paulista, corresponde ao per?odo de metropoliza??o de S?o Paulo e ? transfer?ncia de parte das atividades comerciais da ?rea central para a regi?o da Rua Augusta, com a inaugura??o de uma nova centralidade na cidade. A pesquisa contempla as condi??es hist?ricas e culturais do desenvolvimento de seu projeto, bem como sua inser??o no contexto amplo da Arquitetura Moderna, abordando para tanto sua configura??o tipol?gica e as novas rela??es estabelecidas entre edif?cio e cidade que surgem com a expans?o territorial e demogr?fica dos centros urbanos, a partir do in?cio do s?culo XX. A descri??o e an?lise do edif?cio compreendem dois momentos distintos: o projeto inicial e o edif?cio constru?do. Esta abordagem tem o intuito de apontar as transforma??es ocorridas durante a trajet?ria de sua constru??o, com as mudan?as nas caracter?sticas da urbaniza??o da cidade, bem como as adapta??es e diverg?ncias entre a inten??o do arquiteto e a realiza??o do edif?cio. As condi??es de realiza??o do projeto e a atual situa??o do Edif?cio Conjunto Nacional possibilitam apontar qualidades das obras de Arquitetura Moderna realizadas no per?odo e ampliar a discuss?o sobre sua pertin?ncia como resposta para a atual constru??o da cidade.

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.

Submitted by Verena Bastos (verena@uefs.br) on 2015-10-05T12:35:57Z No. of bitstreams: 1 DISSERTA??O - MARIA DAVID SANTOS.pdf: 10042104 bytes, checksum: 35935c3946db2d0fc2d6952ed0d0b2d1 (MD5) / Made available in DSpace on 2015-10-05T12:35:57Z (GMT). No. of bitstreams: 1 DISSERTA??O - MARIA DAVID SANTOS.pdf: 10042104 bytes, checksum: 35935c3946db2d0fc2d6952ed0d0b2d1 (MD5) Previous issue date: 2013-03-21 / Funda??o de Amparo ? Pesquisa do Estado de S?o Paulo - FAPESP / This work proposes a reading of the social, political, historical and cultural presents in the tale and movie called Manh? Cinzenta, 1966 and 1969 respectively, of Olney Alberto S?o Paulo (1936-1978). It was with the aim of discussing the reality of the country in his works, the writer and filmmaker early left his hometown of Riach?o do Jacu?pe, to live and acquire study in Feira de Santana, both cities in Bahia, where he developed activities related to theater, journalism and cinema. The "damn filmmaker backwoods" as well Olney S?o Paulo was known among friends, journalists and critics, brings this brand in his career because he has never produced a film shown commercially, and yet, the reason various surveys suffered during the military dictatorship in Brazil, the average film Manh? Cinzenta (1969). It is through this work that the memory of a remarkable period in the history of cinema and politics in Brazil is translated into moving images that convey an experience individual and collective, historical and fictional. In this sense, we present the relationship between fictional and documentary aspects of Manh? Cinzenta (1969), focusing on the discussion of cultural engagement in his narrative, marked by political tension, especially between the years 1968 to 1978 and the advent of censorship that came through its mechanisms of oppression and the author's work. Today, 34 years after the untimely death of Olney S?o Paulo, is both possible to recognize it as an important figure in the cultural landscape locally, nationally and internationally, as well as realize the erasure and forgetting about the contribution made by Olney S?o Paulo for Brazilian cinema of the twentieth century. / A presente disserta??o prop?e uma leitura dos aspectos sociais, pol?ticos, hist?ricos e culturais presentes no conto e filme denominados Manh? Cinzenta, 1966 e 1969 respectivamente, de Olney Alberto S?o Paulo (1936-1978). Foi com o objetivo de discutir a realidade do pa?s em suas obras, que o escritor e cineasta logo cedo saiu de sua terra natal, Riach?o do Jacu?pe, para morar e adquirir forma??o escolar em Feira de Santana, ambas as cidades na Bahia, onde desenvolveu atividades ligadas ao teatro, jornalismo e cinema. O ?cineasta maldito do sert?o?, como assim ficara conhecido Olney S?o Paulo entre os amigos, jornalistas e cr?ticos traz, essa marca em sua trajet?ria pelo fato de ter produzido um filme nunca exibido comercialmente, e, no entanto, o motivo dos v?rios inqu?ritos sofridos durante a Ditadura Militar no Brasil, o m?dia-metragem Manh? Cinzenta (1969). ? atrav?s desta obra que a mem?ria de um dos per?odos marcantes na hist?ria pol?tica e cinematogr?fica do Brasil ? traduzida em imagens em movimento que transmitem uma experi?ncia ao mesmo tempo individual e coletiva, hist?rica e ficcional. Nesse sentido, apresentamos as rela??es entre os aspectos ficcionais e documentais de Manh? Cinzenta (1969), privilegiando a discuss?o do engajamento cultural em sua narrativa, marcada pela tens?o pol?tica, principalmente entre os anos de 1968 a 1978 e pelo advento da censura que atingiu atrav?s de seus mecanismos de opress?o a obra e o autor. Hoje, 34 anos decorridos da morte prematura de Olney S?o Paulo, ? tanto poss?vel reconhec?-lo como uma figura importante para o cen?rio cultural local, nacional e internacional, assim como tamb?m perceber o apagamento e esquecimento em rela??o ? contribui??o dada por Olney S?o Paulo para a cinematografia brasileira do s?culo XX.