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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
71

A caatinga dos bi?logos e a pol?tica das plantas: controv?rsias na transposi??o do Rio S?o Francisco

Brito, Eduardo Neves Rocha de 15 February 2017 (has links)
Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-04-03T22:42:54Z No. of bitstreams: 1 EduardoNevesRochaDeBrito_DISSERT.pdf: 3823727 bytes, checksum: f0f7dfbfe8e756a31e2b0ac70450ae3f (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-04-11T19:27:28Z (GMT) No. of bitstreams: 1 EduardoNevesRochaDeBrito_DISSERT.pdf: 3823727 bytes, checksum: f0f7dfbfe8e756a31e2b0ac70450ae3f (MD5) / Made available in DSpace on 2017-04-11T19:27:28Z (GMT). No. of bitstreams: 1 EduardoNevesRochaDeBrito_DISSERT.pdf: 3823727 bytes, checksum: f0f7dfbfe8e756a31e2b0ac70450ae3f (MD5) Previous issue date: 2017-02-15 / Esta disserta??o parte de uma etnografia de atividades cient?ficas na transposi??o do Rio S?o Francisco. Para tanto, baseia-se em desdobramentos te?rico-metodol?gicos advindos Teoria Ator-Rede de Bruno Latour; perspectiva engajada no entendimento e problematiza??o da Ci?ncia, Estado e ag?ncias n?o-humanas. Os dados apresentados num primeiro momento s?o produtos de an?lise de documentos de governo, processos jur?dicos, relat?rios t?cnicos e etc., para fins de compreens?o dos lugares que as controv?rsias cient?ficas ocupam junto dos conflitos jur?dico-normativos que outorgam as obras da transposi??o. No segundo momento, s?o dados constru?dos por trabalho de campo junto dos cientistas que resgatam e monitoram as plantas da caatinga degradada pela transposi??o. J? que a imers?o nos documentos possibilita acompanhar uma rede sociot?cnica onde ci?ncia ? historicamente vinculada ? pol?tica por responderem objetivamente a uma demanda desenvolvimentista, o trabalho de campo mostra as pr?ticas que possibilitam ver como a ci?ncia ? uma ?pol?tica em a??o?. Estas duas posturas metodol?gicas s?o necess?rias para compreender que tipo de conhecimentos, agentes, discursos e ideais s?o mobilizados a fim de que as plantas da caatinga dialoguem com as pol?ticas estatais e legitimem, assim, uma interven??o que muda parte do curso das ?guas do maior rio brasileiro. A ideia ? mostrar, portanto, como a produ??o cient?fica inscreve a caatinga sob aspectos reconhec?veis pelo Estado e como acompanhar essa inscri??o permite clarear uma forma espec?fica de ?gest?o da natureza?. / This dissertation originates from an ethnography of scientific activities at the S?o Francisco River transposition. Therefore, it is based on the theoretical-methodological processes coming from Bruno Latour?s Actor-Network Theory; a perspective engaged in the understanding and problematization of Science, State and non-human agencies. The data presented at first, is a product of the analysis of government documents, legal processes, technical reports and etc., in order to comprehend the places in which scientific controversies stand together with legal-normative conflicts that grant resources to the transposition. In a second moment, the data was built by fieldwork together with the scientists that rescue and monitor the caatinga plants degraded by the transposition. Since the immersion at documents enables the following of a socio-technical network in which science is historically linked to politics by answering directly to a developmental demand, the fieldwork shows the practices that make possible to see how science is a ?policy in action?. Both of these methodological approaches are necessary to understand what kinds of knowledges, agents, discourses and ideals are mobilized in order for the caatinga plants to dialogue with state policies and legitimize, thus, an intervention that changes a portion of the flow of the waters of the biggest Brazilian river. Therefore, the idea is to show how scientific production registers the caatinga under recognizable aspects by the State and how following such register allows to clarify a very specific form of ?nature management?
72

The interplay of visual and auditory cues, telepresence, customisation and product information on South African millennials' online sensory experiences and clothing purchase intentions

Sorgdrager, Douwes January 2021 (has links)
While consumers are shifting towards online clothing purchases globally, South Africa, a developing economy with well-developed infrastructure, is lagging in this regard. This research highlights significant drawbacks that may jeopardise the growth of online shopping despite the multiple advantages that consumers and retailers could benefit from. The key to the issue is that a consumer is not physically present in the store, and that online consumers’ experiences are limited to the technological capabilities of existing digital platforms. Inevitably, consumers’ online experiences would be framed in terms of what they are accustomed to in physical stores, therefore, sensory-rich, captivating environments. Creating well-designed mobile phone applications, which incorporate multiple sensory cues, is consequently crucial to capture online shoppers’ attention, and to ensure online retailers’ success. Millennials, the largest generational consumer group presently worldwide, is particularly important to online clothing retailers due to their potential buying power, interest in clothing as a product category, as well as their extensive use of mobile technologies. This study was conducted in the context of an emerging economy and aimed to examine the real-time influence of visual and auditory cues - that could viably be incorporated with available technology into a custom-designed mobile phone application for a fictitious clothing retailer - on millennials’ sensory experience and purchase intentions when purchasing clothing online. Clothing is a rather complex product category where sensory cues in combination with a range of extrinsic and intrinsic product characteristics are highly relevant during product evaluation. To accommodate the realities of physical store experience, three moderating influences were examined within the chosen stimulus-organism-response (S-O-R) theoretical framework, namely, the effects of telepresence, customisation, and available clothing product information. A positivistic, quantitative, descripto-explanatory, cross-sectional study was designed, presenting a two-phase electronic survey. It presented a vignette design that exposed respondents to the capabilities of the custom-designed mobile phone application before completing a questionnaire. Convenient, online snowball sampling through social media produced a sample size of 842 millennial respondents, from the Gauteng province in South Africa. Statistical analyses included descriptive statistics, covariance-based structural equation modelling, moderation analyses, and multivariate analyses of variance. The findings confirmed the significant influence of visual and auditory cues on millennials’ online sensory experience, as well as the significant positive moderating role of telepresence and customisation respectively, in facilitating millennials’ purchase intentions when shopping online. Failure to affirm the moderating influence of product information on consumers' purchase intentions, may be ascribed to the absence of intrinsic product characteristics such as fit, feel, and comfort, which are highly relevant but can not yet be incorporated into an online platform. This elevates the importance of how existing sensory cues are presented, and how they could counteract shortcomings of online shopping encounters. Considering what has been achieved by the gaming industry, in terms of visuals and sound when playing online, retail store mobile phone applications have not yet optimised their potential. Gender differences in online shoppers’ sensory experience, purchase intention and use of product information suggest that millennial men's purchase decisions may be more rational inclined compared to their female counterparts. The study indicates how millennials’ online clothing purchase endeavours could be enhanced in developing countries like South Africa, where online shopping has not yet reached first-world levels. Empirical evidence is also provided on how online sensory experiences and effective mobile phone app designs could enhance clothing retailers’ online apps to boost online sales. / Thesis (PhD)--University of Pretoria, 2021. / Gordon Institute of Business Science (GIBS) / PhD / Unrestricted
73

An experimental study of combustion characteristics of fatty acid methyl ester biodiesel

Pisac, Claudia A. January 2014 (has links)
The thesis presents an experimental investigation of combustion performance and emissions of waste cooking oil (WCO) based biodiesel. To evaluate the comparative performance of biodiesel and diesel, combustions tests were conducted using Continuous Combustion rig (CCR) and Land Rover VM diesel engine. Firstly, physical properties of WCO biodiesel and diesel samples were measured in the laboratory. Elemental analysis of WCO biodiesel showed that there are differences between the functional groups in diesel and biodiesel which lead to major differences in the combustion characteristics of the two fuel types. It was found that biodiesel had 10% lower carbon content, almost no sulphur content for biodiesel and up to 12% more oxygen content compared with diesel. This explains the lower caloric value for WCO biodiesel (up to l8 %) compared with diesel. However, higher oxygen content and double bounds in WCO biodiesel increase its susceptibility to oxidation. The CCR test results showed an increase in combustion gas temperature with the increases in biodiesel blend ratio in diesel. This was due to a faster reaction rate for biodiesel than that of diesel leading to a faster brakeage of the hydrocarbon chain to release more heat. The engine tests were performed to measure the torque and emissions for different engine speeds and loads. In general a decrease in engine torque with up to 9% for biodiesel was observed, which was due to the lower calorific value of biodiesel compared with that of diesel. The brake specific fuel consumption (BSFC) increased as the biodiesel blend ratio in diesel increases due a greater mass of fuel being injected at a given injection pressure, compared with diesel. Using WCO blends ratio up to 75% in diesel showed a reduction in exhaust emission compared with diesel, however, at the cost of increased fuel consumption. A common conclusion can be drawn in favour of the WCO biodiesel as being a greener alternative to petro-diesel when used in blend with diesel. However, due to large variations in the biomass used for biodiesel production could lead to variations in physical and chemical properties between biodiesel produced from different biomass. Therefore more stringent standards need to be imposed for biodiesel quality in order to diminish the effect of variation in physicochemical properties on engine performance and emissions. The future work in developing standard test procedures for establishing fuel properties and limits/targets would be beneficial in using a large amount of waste cooking oil in the production of biodiesel, thus contributing to reduction in CO2 and waste minimisation.
74

Using the S-o-r Model to Understand the Impact of Website Attributes on the Online Shopping Experience

Zimmerman, Jonelle 08 1900 (has links)
Using Mehrabian and Russell’s (1974) stimulus (S) - organism (O) - response (R) model, this study developed online shopping experience framework that explains consumer behavioral responses toward online and offline stores. The results of the examined hypothesized relationships in this study reveal website attributes that create positive affective and attitudinal states and behavioral responses toward the retailers and retailers’ websites. Among website attributes, interface design is the strongest predictor of all behavioral responses, while website attributes relating to shopping services and security/privacy affect long term behavioral responses, such as purchase intention and brand loyalty. This study is imperative to practitioners and researchers, as they will help further develop online store environments and online shopping experience.
75

Lugares pensados, lugares transformados, lugares vividos : os cerritos do Banhado do M Boror? enquanto manifesta??es de uma cultura local

Quintana, Vanessa Barrios 26 March 2010 (has links)
Made available in DSpace on 2015-04-14T13:47:04Z (GMT). No. of bitstreams: 1 422631.pdf: 11025538 bytes, checksum: d7e5a5e774265c62912795dad2b932f2 (MD5) Previous issue date: 2010-03-26 / Este trabalho buscou uma melhor compreens?o dos monumentos arqueol?gicos denominados cerritos ou aterros de uma regi?o espec?fica do Rio Grande do Sul habitada e transformada em tempos remotos. Buscando apoio em pressupostos da Fenomenologia visou-se experimentar as paisagens locais na tentativa de aproxima??o das viv?ncias dos construtores de cerritos e de suas rela??es com o ambiente e com as coisas. Para contribuir com o conhecimento existente sobre a cultura material deste tipo de s?tio, foi feita a leitura individual dos instrumentos formais recorrentes na cole??o proveniente do Programa Arqueol?gico do Banhado do M Boror?, desenvolvido no munic?pio de S?o Borja, RS, o que resultou na identifica??o de um padr?o tecnol?gico de confec??o destes artefatos. Por fim, foi poss?vel elaborar uma hip?tese para o estabelecimento de grupos e ocupa??o deste lugar.
76

A quest?o da interioridade no Itinerarium Mentis in Deum de S?o Boaventura

Bellei, Ricardo Jos? 23 November 2006 (has links)
Made available in DSpace on 2015-04-14T13:54:54Z (GMT). No. of bitstreams: 1 385153.pdf: 332786 bytes, checksum: 78e09ba2e669447944386290f576e63a (MD5) Previous issue date: 2006-11-23 / Este estudo pretende desenvolver e aprofundar a quest?o da interioridade no Itinerarium Mentis in Deum de S?o Boaventura. A interioridade, pressuposto para o conhecimento da verdade, fundamenta-se no encontro da alma com o Exemplar Divino, o Verbo interior, Cristo. Este encontro, por sua vez, se d? na mens, parte superior do esp?rito, onde ocorre a adequa??o, mediante o intelecto, da mens com as raz?es eternas, que residem nas id?ias divinas e que nos s?o comunicadas pela ilumina??o de Deus. Para Boaventura, o conhecimento se reveste de uma conquista experiencial, interior, de Deus.
77

Cidade e Cerveja Companhia Antarctica Paulista e Urbaniza??o Em S?o Paulo

Sousa, Di?genes Rodrigues de 17 February 2017 (has links)
Submitted by SBI Biblioteca Digital (sbi.bibliotecadigital@puc-campinas.edu.br) on 2017-04-25T12:42:21Z No. of bitstreams: 1 DIOGENES RODRIGUES SOUSA.pdf: 10651983 bytes, checksum: 3970aa8a65946aaab56d1a3838fdfff5 (MD5) / Made available in DSpace on 2017-04-25T12:42:21Z (GMT). No. of bitstreams: 1 DIOGENES RODRIGUES SOUSA.pdf: 10651983 bytes, checksum: 3970aa8a65946aaab56d1a3838fdfff5 (MD5) Previous issue date: 2017-02-17 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / This dissertation discusses the industrial heritage made by the Antarctica Paulista Company, in Sao Paulo, east zone, as a way to understand urbanization and the daily life of the city, focusing in Mooca neighborhood. The periodization starts at the last decades of the XIX century, when the first railways and industries appeared in Sao Paulo, highlighting the Antarctica Paulista Company next to Agua Branca railway station, in 1867, part of the Sao Paulo Railway system. The study covers the first decades of the XX Century, especially the 1904, when the factory moved out to a place next to Mooca station, part of the same English railway. Also, the dissertation goes through the Antarctica-Brahma companies fusion and the creation of AmBev in the 199?s. Based on the railway-immigration-factory triad, this research talks over, with a historiography view, in which ways these elements made the paulistana urbanization, focusing the Antarctica Paulista Company which, besides being a beverage factory, built other urban equipaments in Sao Paulo, compounding an industrial complex with social apparatus, typical of the company towns of the period worldwide. / Esta disserta??o discute o patrim?nio industrial da Companhia Antarctica Paulista, na cidade de S?o Paulo, em sua zona leste buscando quest?es relacionadas ao processo de urbaniza??o e do cotidiano desta cidade, especialmente do bairro da Mooca. O recorte temporal parte das ultimas d?cadas do s?culo XIX, em que surgiram em S?o Paulo, as primeiras ferrovias e as primeiras ind?strias, com destaque, ent?o, para a instala??o da Companhia Antarctica Paulista pr?xima a esta??o ferrovi?ria Agua Branca, em 1867, na linha da S?o Paulo Railway, no bairro hom?nimo, e abarca as primeiras d?cadas do s?culo XX, quando da transfer?ncia, em 1904, para as proximidades da esta??o ferrovi?ria da Mooca, tamb?m na linha f?rrea da Inglesa. Abarca-se, ainda, a fus?o da Antarctica-Brahma e a cria??o da AmBev, nas d?cadas finais do s?culo XX. Baseado na tr?ade ferrovia-imigra??o-fabrica, esta pesquisa discute, em vi?s historiogr?fico, de que maneira tais elementos compuseram a urbaniza??o paulistana, tendo o foco na Companhia Antarctica Paulista que, al?m de ser uma fabrica de bebidas, construiu uma serie de outros equipamentos urbanos em S?o Paulo, formando um complexo industrial, com equipamentos sociais, t?picos das chamadas company towns do per?odo.
78

Estudo explorat??rio de caracter??sticas da gest??o de operadoras de planos privados de assist??ncia odontol??gica no Munic??pio de S??o Paulo, em 2001

Robles, Laura Pereira 22 April 2002 (has links)
Made available in DSpace on 2015-12-03T18:32:53Z (GMT). No. of bitstreams: 1 Laura_Pereira_Robles.pdf: 3338550 bytes, checksum: 93cc44c209be340ddf2438de6985687d (MD5) Previous issue date: 2002-04-22 / This study presents a research on some aspects of Dental Health Maintenance Organizations (DHMOs) located in S??o Paulo's metropolitan area as well as their management attributions. These DHMOs act according to different dental group organizations: civil and corporate institutions, service management organization, self management system, co-operative system and dental insurance system. This research is composed of a collection of literary data, secondary data on the studied topic, as well as a field survey based on recorded interviews performed among highly regarded managers of DHMOs companies, according to a previously prepared script. The highlights are: the historical evolution of DHMOs, main features of those companies, profile of the interviewed managers, their opinion on which would be the negative and positive aspects of this kind of enterprise, regulatory agents of the entire process, management attributions and trends of this mode of health offering among the population. The focused management attributions were: Strategy, Marketing, Endomarketing, Human Resources, Logistics, Information Technology (IT), Finance and Operation Methods. IT is the field that has received the most amounts of investments by the DHMOs and Finance is the issue of highest concern among managers. The comparative analysis of the obtained data leads one to point out that even though the studied DHMO companies act in diverse society models, they appear to have similar management systems, what could be considered as a relevant interest on the professional aspect of management, in which field still there is much more to improve and innovate. This kind of organizations might be the link between population, who demands dental care as well as health maintenance and dental professionals, who are eager to work. This should represent the ability to fulfill the major part of the population needs, through shared actions between entrepreneurs and the benefactors, under government regulation, when appropriate management shall be the key towards success. This study advises that more investments in Human factor should be made, and also further studies on the subject of dental assistance management are recommended, in arder to deeply understand the issue. / O trabalho apresenta pesquisa de caracter??sticas das fun????es da gest??o de Operadoras de Planos Privados de Assist??ncia Odontol??gica (OPPAOs) que atuam sob os modelos de: Odontologia de Grupo (Sociedade Civil e Sociedade An??nima), Administradora, Autogest??o, Cooperativa Odontol??gica e Seguradora, no municipio de S??o Paulo. A pesquisa abrange dados bibliogr??ficos, dados secund??rios e pesquisa de com de entrevistas gravadas com gestores de OPPAOs, seguindo um roteiro pr??-estabelecido. Os principais enfoques abordados foram: evolu????o hist??rica das OPPAOs, caracter??sticas dessas empresas, perfil dos gestores, agentes reguladores, fun????es da gest??o, pontos positivos e negativos desse servi??o e tend??ncias dessa forma de oferecer aten????o ?? sa??de da popula????o. As fun????es de gest??o pesquisadas foram: Estrat??gia, Marketing, Endomarketing, Recursos Humanos, Log??stica, Tecnologia da Informa????o (TI), Finan??as e Opera????es. A an??lise comparativa dos dados obtidos de entrevistas gravadas com gestores de OPPAOs, leva a observar que, embora com diferentes modelos societ??rios, h?? semelhan??as, podendo-se considerar que existe interesse na profissionaliza????o da gest??o (em que h?? muito para adequar, aperfei??oar e inovar), sendo que a maior preocupa????o dos gestores ?? a fun????o financeira e o maior alvo de investimentos das OPPAOs ?? a TI. Essas empresas podem ser o elo entre a popula????o, que tem necessidade de tratamento odontol??gico, bem como a manuten????o da sa??de bucal e os profissionais, os quais anseiam por trabalho. Isso leva ?? possibilidade de atender grande parte da popula????o, em a????es compartilhadas com os empres??rios e benefici??rios, sob regula????o do governo, em que a gest??o adequada pode ser a chave do sucesso. Prop??e-se investimento no fator humano e recomenda-se estudos futuros, para o aprofundamento no assunto.
79

Um estudo dos conte??dos program??ticos das disciplinas de contabilidade de custos e contabilidade gerencial dos cursos de ci??ncias cont??beis das institui????es de ensino superior da cidade de S??o Paulo

Celli Junior, Clovis 12 August 2005 (has links)
Made available in DSpace on 2015-12-04T11:45:15Z (GMT). No. of bitstreams: 1 Clovis_Celli_Junior.pdf: 568898 bytes, checksum: dc335a9160cc6251ecce5cd623d24db5 (MD5) Previous issue date: 2005-08-12 / This study had as main objective to analyze the programmatic contents of the disciplines of Cost accounting and Management Accounting of college Institutions which make available the course of Accounting Sciences in the city of S??o Paulo, in order to check any superposition of contents among them as well as, had as specific objectives compare themes mentioned in the disciplines above cited with themes of summaries of main books available in the publisher market, using as basis the launched books by Publishers considered level "A" by CAPES - Coordena????o de Aperfei??oamento de Pessoal de N??vel Superior. It was also verified, if there was any connection between the programmatic contents and the requirements demanded in the exam of proficiency by the Federal Council of Accounting. To make the analysis possible, with reference to the programmatic contents it was requested to the coordinators a copy of the Accounting Sciences courses and concerning to the summaries of the books were obtained from the sites of the respective publishers or even directly from the books which were the basis to the research, when in case these ones were not available. Along the development of the work, besides analyzing the programmatic contents, we also worked on the class plans of the mentioned disciplines. We observed that in despite of 16,33% of Costs Accounting contents of teaching institutions offer two disciplines whose contents get mixed, which was not enough to confirm the existence of our first problem, however, we still observed, that it is necessary a reflection on the respective contents, due to the great diversity of themes that are approached in both disciplines and in some cases with no relation to the objective of the disciplines.This study has still identified, that in relation to management accounting, there is a syntony between the programmatic contents and the summaries of the main books, as well as, there is no syntony to the demanded requirements in the exam of proficiency by the Federal Council of Accounting. / Este estudo teve como objetivo principal analisar os conte??dos program??ticos das disciplinas Contabilidade de Custos e Contabilidade Gerencial das institui????es de ensino de Ci??ncias Cont??beis localizadas na cidade de S??o Paulo, para verificar se h?? entre eles uma sobreposi????o de temas, e teve como objetivos espec??ficos comparar temas abordados nos conte??dos das disciplinas supra citados com temas dos sum??rios dos principais livros dispon??veis no mercado editorial, tendo como base os livros publicados pelas Editoras consideradas n??vel "A" pela CAPES - Coordena????o de Aperfei??oamento de Pessoal de N??vel Superior, e analisar se os conte??dos program??ticos das disciplinas Contabilidade de Custos e Contabilidade Gerencial est??o alinhados ??s exig??ncias do exame de sufici??ncia do Conselho Federal de Contabilidade. Para viabilizar as an??lises, procurou-se obter junto aos coordenadores dos citados cursos, c??pia dos conte??dos program??ticos. Os sum??rios dos livros foram obtidos, quando dispon??veis, diretamente na home page (s??tio) das editoras como a Atlas, Saraiva e Thompson. Quando o sum??rio n??o estava disponibilizado na respectiva home page (s??tio), foi obtido por meio da consulta aos livros citados neste trabalho. Ao longo do desenvolvimento do trabalho, tendo como base o conte??do program??tico e em alguns casos o plano de aulas das citadas disciplinas, observou-se que apesar de 16,33% dos conte??dos de Contabilidade de Custos estarem presentes nos conte??dos de Contabilidade Gerencial, este resultado n??o foi suficiente para confirmar a exist??ncia do nosso primeiro problema, entretanto, observou-se ainda, que ?? necess??rio uma reflex??o sobre os respectivos conte??dos, devido a grande diversidade de temas que s??o abordados nas duas disciplinas e em alguns casos sem rela????o com o objetivo das disciplinas. Este trabalho identificou ainda, que em rela????o ?? contabilidade gerencial, h?? uma sintonia entre os conte??dos program??ticos e os sum??rios dos principais livros, o que n??o ?? confirmado quando analisa-se os conte??dos program??ticos ministrados nas institui????es de ensino com os requisitos exigidos no exame de sufici??ncia do Conselho Federal de Contabilidade.
80

A an??lise cr??tica das pr??ticas de contabilidade gerencial : um estudo explorat??rio nas pequenas e m??dias empresas da ind??stria de cal??ados de Ja??-SP

Aleixo, Antonio Celso 23 May 2005 (has links)
Made available in DSpace on 2015-12-04T11:45:20Z (GMT). No. of bitstreams: 1 Antonio_Celso_Aleixo.pdf: 617050 bytes, checksum: f40f1b414ea7e3c5ca13e4aadaaf9eae (MD5) Previous issue date: 2005-05-23 / This dissertation explores the concepts of measurement which supports to the accounting system of the companies, and investigate if they reflect practices of the managerial accounting. Are the small and medium size companies which compose the regional cluster of female shoes manufacturing, at the city Ja??, estate of S??o Paulo, object of observation this study. The general aim will be demonstrate that information based on criteria of managerial accounting, has better conditions to support the decision making process, even for small and medium size companies, despite their administrative structural limitation. The sample of the research, which has been intensionally chosen, is composed by fifteen small and medium size shoes companies, which have been classified under Fiesp's criteria. Those companies have been chosen among a population that ranges sixty small and medium size shoes companies, registered in the cadastre at the City Hall of Ja??. The study indicates that those companies choose by the principals accounting concepts, when they measure their operations, worrying only whith what has been established by the tributary legislation, specially, to the measurement of annual profit. / O trabalho explora os conceitos de mensura????o que d??o suporte ao sistema de informa????o cont??bil das empresas, e investiga se os mesmos refletem pr??ticas de Contabilidade Gerencial. S??o as empresas de pequeno e m??dio porte que, formam o cluster regional da fabrica????o de cal??ados femininos, no Munic??pio de Ja??, Estado de S??o Paulo, objeto de observa????o deste estudo. O objetivo geral ser?? demonstrar que, informa????es baseadas em crit??rios de mensura????o de Contabilidade Gerencial, possuam melhores condi????es de apoiar o processo de tomada de decis??o, mesmo para empresas de pequeno e m??dio porte, em que pesem as conhecidas limita????es em suas estruturas administrativas. A amostra da pesquisa, escolhida intencionalmente, ?? composta por quinze empresas de pequeno e m??dio porte do setor cal??adista, classificadas de acordo com crit??rio definido pela FIESP. Foram escolhidas a partir de uma popula????o de sessenta empresas de pequeno e m??dio porte, registradas no Cadastro da Prefeitura Municipal de Jahu. O estudo indica que, ao mensurar suas opera????es, estas empresas optam pelos conceitos que d??o suporte aos Princ??pios Fundamentais de Contabilidade, preocupando-se, exclusivamente, com o que determina a legisla????o tribut??ria vigente, especialmente, as regras para apura????o do lucro anual.

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