Submitted by Jorge Silva (jorgelmsilva@ufrrj.br) on 2017-06-09T21:13:57Z No. of bitstreams: 1 2012 - Paulie Ceres Palasios.pdf: 1522905 bytes, checksum: 69ffa94fdf132a99c854d452de39229b (MD5) / Made available in DSpace on 2017-06-09T21:13:57Z (GMT). No. of bitstreams: 1 2012 - Paulie Ceres Palasios.pdf: 1522905 bytes, checksum: 69ffa94fdf132a99c854d452de39229b (MD5) Previous issue date: 2012-06-18 / This research aimed to analyzing the role of Instituto Federal Goiano - Campus Ceres in the social and economic territorial development of Vale de S?o Patr?cio, in the state of Goi?s, Brazil. Questionnaires and semi-structured interviews were conducted to alumni of the Instituto and to different actors and agencies of development within the limits of Vale de S?o Patr?cio. The results demonstrated there is participation of this institution in the development of the region. But the results also showed a number of possibilities for the action of IF Goiano - Campus Ceres through the functions attributed to it by legislation 11.892/2008. / Este estudo teve como escopo a an?lise da inser??o e atua??o do Instituto Federal Goiano - Campus Ceres no desenvolvimento territorial do Vale de S?o Patr?cio, Goi?s. Para tanto foram aplicados question?rios e feitas entrevistas semiestruturadas a diferentes atores e ag?ncias de desenvolvimento local/regional no ?mbito do Vale de S?o Patr?cio, bem como egressos dos cursos do IF Goiano - Campus Ceres. Os resultados demonstraram que h? participa??o dessa institui??o no desenvolvimento da regi?o. No entanto, os resultados tamb?m mostraram muitas possibilidades para a??o do IF Goiano - Campus Ceres em seu territ?rio diante das atribui??es que lhe confere a Lei 11.892/2008.

La thèse présentée ici a pour objectif de développer des matériaux innovants et performants pour la fabrication de la couche tampon des cellules photovoltaïques en couches minces à base de Cu(In,Ga)Se2 (CIGS). Pour la première fois, des couches minces d'In2(S,O)3 et de Zn(O,S) ont été réalisées par dépôt chimique en phase vapeur par flux alternés assisté par plasma afin de remplacer la couche tampon traditionnelle en sulfure de cadmium. En apportant des espèces plus réactives, cette méthode permet d'effectuer des réactions qui ne pourraient pas avoir lieu par procédé thermique. La comparaison des deux procédés a permis l'évaluation de leurs atouts et de leurs contraintes. Par exemple, l'In2(S,O)3 n'a pu être synthétisé que par cette méthode, via des mécanismes surfaciques d'échange entre des radicaux d'oxygène et le soufre de l'In2S3. Pour augmenter les performances des cellules CIGS/In2(S,O)3 jusqu'à 11,9%, le procédé de synthèse initial a été amélioré en corrélant les études de Spectroscopie Photoélectronique X et celles de spectrométrie de masse. En parallèle, il a été montré que la température de croissance avait un effet notable sur les propriétés opto-électroniques des cellules CIGS/Zn(O,S) et qu'il existait des optimums de performance à basse (Tdep < 160°C) et haute (Tdep > 200°C) températures. L'optimum situé à basse température s'explique par les propriétés favorables des couches minces de Zn(O,S) synthétisées par procédé thermique, tandis que celui situé à haute température est dû à l'existence de mécanismes d'interdiffusion à l'interface Zn(O,S)/CIGS. Un rendement de 15,6% a pu ainsi être obtenu. / This thesis focuses on the development of innovative and efficient materials for the fabrication of the buffer layer of Cu(In,Ga)Se2 (CIGS) thin film solar cells. For the first time, In2(S,O)3 and Zn(O,S) thin films were synthesized by Plasma Enhanced Atomic Layer Deposition (PEALD) in order to substitute the conventional cadmium sulfide buffer layer. By creating reactive species, this deposition technique allows reactions which could not be possible using thermal ALD. The comparison of both methods allows the evaluation of their respective assets and constraints. For instance, In2(S,O)3 thin films could only be achieved using PEALD through exchange reaction mechanisms between oxygen radicals from the plasma and sulfur atoms of In2S3 growing film. In order to obtain CIGS/In2(S,O)3 solar cells with efficiencies of 11.9%, the initial deposition process was improved by correlating X-Ray Photoelectron Spectroscopy and Quadrupole Mass Spectrometry analyses. At the same time, the deposition temperature proved to have a crucial effect on CIGS/Zn(O,S)-ALD device opto-electronic properties and we evidenced the existence of two deposition temperature ranges, at Tdep < 160°C and Tdep > 200°C, where the performances are enhanced. In the low temperature range, the high performances were explained by specific Zn(O,S) properties, while at high temperature they are enhanced by favorable interdiffusion mechanisms at the CIGS/Zn(O,S) interface. Increasing the deposition temperature allowed the fabrication of CIGS/Zn(O,S) solar cells with efficiencies up to 15.6%.

Hintergrund: Für eine sicherheitsorientierte Versorgung in der Zentralen Notaufnahme (ZNA) bedarf es einer Sicherheitskultur, die aufbauend auf einem transparenten Umgang mit Fehlern das Lernen fördert. Insbesondere in Hochzuverlässigkeitsorganisationen (HRO) wird das Lernen als Chance für die stetige Verbesserung der Sicherheit gesehen. Ein Einflussfaktor für eine sicherheitsorientierte Patientenversorgung ist das Individuum. Aufbauend auf den individuellen Kompetenzen können die Kompetenzen auf allen Ebenen weiterentwickelt werden, welches in einer Lernenden Organisation angestrebt wird. Die Gestaltung einer Sicherheitskultur in einer ZNA im Sinne der Hochzuverlässigkeit durch Kompetenzen von Individuen und Kompetenzentwicklungsmaßnahmen erfolgt durch die Verknüpfung von den Fachdisziplinen der Organisationstheorie und der Bildungswissenschaft. Methodik: Für die Identifikation von Kompetenzen und Kompetenzentwicklungsmaßnahmen wurde ein Multi-Methoden-Ansatz gewählt. Zunächst wurden mögliche Risikofelder in der ZNA durch eine Analyse von 230 Critical Incident Reporting System (CRIS)-Fällen aus der CIRSmedical Datenbank identifiziert. Daraufhin wurde ein Kompetenzkatalog: Patientensicherheit in der Zentralen Notaufnahme aufbauend auf dem Kompetenzkatalog Europäisches Curriculum für Notfallmedizin sowie 34 weiteren Quellen entwickelt. Neben dem Kompetenzkatalog wurde der Basiskompetenzkatalog: Patientensicherheit hochzuverlässig gestalten für die Identifikation von Kompetenzen zugrunde gelegt. Weitere Informationen hinsichtlich der Identifikation und Entwicklung von Kompetenzen wurden durch Interviews mit zehn Experten und sieben Führungskräfte eines Kooperationskrankenhauses generiert. Ergebnisse aus dem Multi-Methoden Ansatz: Die Sicherheitskultur wird durch die Führungskräfte, die Institutionalisierung von Risikomanagementinstrumenten und durch das Individuum gestaltet. Für Professionals in der ZNA bedarf es fachlicher, methodischer, personeller und hochzuverlässiger Kompetenzen, um interprofessionelle, interdisziplinäre und situationsadäquate Entscheidungen zu treffen. Zudem sind die situative Sensibilität und Resilienz erforderlich. Von den Interviewpartnern wurde der kontinuierliche Lernprozess als ein entscheidender Einflussfaktor für die Sicherheitskultur in einer ZNA im Sinne der Hochzuverlässigkeit bezeichnet. Die Kompetenzentwicklung kann neben Personalentwicklungsmaßnahmen auch durch Risikomanagementinstrumente erfolgen. Dennoch gibt es hinsichtlich der Kompetenzentwicklung von Professionals in ZNA auch Herausforderungen. Schlussfolgerung: Die Sicherheitskultur in einer ZNA im Sinne der Hochzuverlässigkeit kann durch ein Kompetenzset aus fachlichen, methodischen, personellen und hochzuverlässigen Kompetenzen sowie der kontinuierlichen Kompetenzentwicklung gestaltet werden. Da bisher ein differenziertes Grundverständnis für die Hochzuverlässigkeit in der ZNA vorliegt und lernfördernde Rahmenbedingungen zu schaffen sind, sollte die ZNA im Hinblick auf den Zusammenhang mit der Hochzuverlässigkeit als high reliability seeking organization (HR-S-O) bezeichnet werden.

京都大学 / 0048 / 新制・課程博士 / 博士(人間・環境学) / 甲第19815号 / 人博第786号 / 新制||人||189(附属図書館) / 27||人博||786(吉田南総合図書館) / 32851 / 京都大学大学院人間・環境学研究科共生文明学専攻 / (主査)教授 川島 昭夫, 教授 合田 昌史, 教授 廣野 由美子, 教授 中島 俊郎 / 学位規則第4条第1項該当 / Doctor of Human and Environmental Studies / Kyoto University / DGAM

Submitted by SBI Biblioteca Digital (sbi.bibliotecadigital@puc-campinas.edu.br) on 2017-03-24T17:26:42Z No. of bitstreams: 1 HENRIQUE REZENDE DE CASTRO.pdf: 3998674 bytes, checksum: 512f0552445e945597fd7f2a5cfde508 (MD5) / Made available in DSpace on 2017-03-24T17:26:42Z (GMT). No. of bitstreams: 1 HENRIQUE REZENDE DE CASTRO.pdf: 3998674 bytes, checksum: 512f0552445e945597fd7f2a5cfde508 (MD5) Previous issue date: 2017-02-08 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / Metropolitan territories constitute, in the world urban system, fundamental support for the capitalist mode of production and accumulation. Metropolitan management, whose main agent is the State, appears as an important tool to exercise control over the land use planning of such territories, since the state political institutions - government and public administration - would operate under permanent pressure of the interests of capital. Based on this premise, it is assumed that a highly coercive management model would prevail in the sense of centralizing decision by the state apparatus and imposing an agenda of public policies that would favor the production and appropriation of the territory by economic agents. In order to make possible a classification of the existing types of metropolitan management, an analysis instrument was created based on a referential frame with the different types according to the characteristics of the political process of the management. Two case studies were then selected for application of the proposed methodology: the management of the Metropolitan Area of Lisbon, in Portugal, and the metropolitan regions of the state of S?o Paulo, both chosen for the particularities they present in different contexts and for the possibility of comparing the types found. Based on these cases, the aim was to demonstrate the tendency to prevail the coercive model in the contemporary metropolitan management, to the detriment of a territorial cohesion model, which would operate towards a more democratic management, with an agenda based on the reduction of socioeconomic inequalities, which are expressed more severely in the metropolitan territories. / Os territ?rios metropolitanos constituem, no sistema urbano mundial, suporte fundamental para o modo de produ??o e de acumula??o capitalista. A gest?o metropolitana, cujo principal agente ? o Estado, surge como importante ferramenta para exercer o controle sobre o ordenamento de tais territ?rios, uma vez que as institui??es pol?ticas estatais ? governo e administra??o p?blica ? operariam sob permanente press?o dos interesses do capital. Com base nessa premissa, sup?e-se que prevaleceria atualmente um modelo de gest?o marcadamente coercitivo, no sentido da centraliza??o decis?ria pelo aparelho estatal e na imposi??o de uma agenda de pol?ticas p?blicas que favoreceriam prioritariamente a produ??o e a apropria??o do territ?rio pelos agentes econ?micos. De modo a viabilizar uma classifica??o dos tipos existentes de gest?o metropolitana, criou-se um instrumento de an?lise baseado em um quadro referencial com os diferentes tipos segundo as caracter?sticas do processo pol?tico da gest?o. Foram ent?o selecionados dois estudos de caso para aplica??o da metodologia proposta: a gest?o da ?rea Metropolitana de Lisboa, em Portugal, e das regi?es metropolitanas do estado de S?o Paulo, ambos escolhidos pelas particularidades que apresentam em contextos diferentes e pela possibilidade de compara??o dos tipos de gest?o encontrados. Com base nesses casos, procurou-se ent?o demonstrar a tend?ncia de prevalecer o modelo coercitivo na gest?o metropolitana contempor?nea, em detrimento de um modelo de coes?o territorial, que operaria no sentido de uma gest?o mais democr?tica, com uma agenda pautada pela diminui??o das desigualdades socioecon?micas, que se expressam com maior gravidade nos territ?rios metropolitanos.

Submitted by SBI Biblioteca Digital (sbi.bibliotecadigital@puc-campinas.edu.br) on 2017-08-30T18:38:02Z No. of bitstreams: 1 LUCAS ALVES DE LIMA NIC?SIO.pdf: 34799286 bytes, checksum: addbc267f24556eec3d04519ec6fd916 (MD5) / Made available in DSpace on 2017-08-30T18:38:02Z (GMT). No. of bitstreams: 1 LUCAS ALVES DE LIMA NIC?SIO.pdf: 34799286 bytes, checksum: addbc267f24556eec3d04519ec6fd916 (MD5) Previous issue date: 2017-06-30 / The present study seeks to raise issues relating to the housing rights by observing the actions of social movements in particular in the central area of the city of S?o Paulo (district of Rep?blica) considering its impact on the territory and in society. The condition of vulnerability in the residence is present both in central areas as the edges urban peripheral areas, however, the housing programs need to be subdivided according to the location, because many times does not believe that it comes from different contexts with specific needs. Even the social movements who are fighting for the housing rights still experience ways of dealing with the issue of the centrality and the resistance has been the main instrument for guaranteeing rights and encourage discussion with the various actors (society, real estate market, State) that produce the urban space. The research investigates how the housing of low-income population and its dynamics in central areas is understood, managed, accept and even compelled by society, by the real estate market and by the State and which institutional tools the movements have for the maintenance of guaranteed rights. Take as the object of research the occupations of idle buildings in the center of S?o Paulo in particular "Occupation S?o Jo?o" and the role of the ?Front of Fight for Housing? - the FLM (Frente de Luta pela Moradia) - entered the territory of the district of Rep?blica. / O presente estudo busca levantar quest?es referentes ao direto ? moradia observando a atua??o dos movimentos sociais em especial na regi?o central da cidade de S?o Paulo (distrito da rep?blica) considerando seu impacto no territ?rio e na sociedade. A condi??o de vulnerabilidade na moradia est? presente tanto nas ?reas centrais como nas bordas perif?ricas urbanas, entretanto, os programas habitacionais carecem de distin??o segundo a localiza??o, pois muitas vezes n?o considera que se trata de contextos distintos com necessidades espec?ficas. At? mesmo os movimentos sociais experientes que lutam pelo direito ? moradia ainda experimentam formas de lidar com a quest?o da centralidade e a resist?ncia tem sido a principal instrumento para a garantia de direitos e fomentar a discuss?o com os diferentes atores (sociedade, mercado, Estado) que produzem o espa?o urbano. A pesquisa investiga como a moradia da popula??o de baixa renda e suas din?micas em ?reas centrais ? entendida, gerida, aceita e at? combatida pela sociedade, pelo mercado e pelo Estado e quais ferramentas institucionais os movimentos possuem para a manuten??o da garantia de direitos. Toma-se como objeto da pesquisa as ocupa??es de edifica??es ociosas no centro de S?o Paulo em especial a ?Ocupa??o S?o Jo?o? e a atua??o da Frente de Luta por Moradia ? a FLM ? inseridas no territ?rio do distrito da rep?blica.

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.

Made available in DSpace on 2015-12-03T18:35:22Z (GMT). No. of bitstreams: 1 Silvio_Calazans_de_Toledo_Piza.pdf: 1898728 bytes, checksum: 30622341c0688adbd39908cf6fc4d8a8 (MD5) Previous issue date: 2010-09-30 / This dissertation focus in the analysis of accounting practices and needs in the third sector entities and compare them with the Brazilian accounting standards. The study identifies the needs of civilian social organizations regarding financial accounting information and the growing demand for professional administration of said organizations. The growing importance of social organizations was studied, as well as its current participation in the Brazilian economy and the opinion of several authors about the need for governance and accounting information in social organizations. Six civilian social organizations from the City of S??o Paulo were chosen, ranging in various dimensions and activities, for documentary research and interview. Survey results indicate that the Brazilian accounting standards are focused on corporations and help little for the measurement and disclosure of activities of civil social organizations. The author presents a model of Balance Sheet, Income Statement and Value Added Statement adapted for the analyzed organizations / Este trabalho tem o objetivo de analisar as necessidades e pr??ticas cont??beis das entidades do Terceiro Setor e compar??-las com as Normas Brasileiras de Contabilidade. O estudo identifica a necessidade das organiza????es sociais civis no que se refere ??s informa????es cont??beis financeiras e a crescente demanda por profissionaliza????o na administra????o destas. Foi levantada a origem e o crescimento da import??ncia das organiza????es sociais, bem como sua participa????o atual na Economia Brasileira e a opini??o de v??rios autores sobre a necessidade de governan??a e informa????es cont??beis em entidades sociais. Foram escolhidas seis organiza????es sociais da cidade de S??o Paulo de diversos tamanhos e atividades para objeto de an??lise documental e entrevista presencial. Os resultados da pesquisa indicam que as normas brasileiras de contabilidade est??o focalizadas nas sociedades an??nimas e pouco agregam para a mensura????o e evidencia????o das atividades das organiza????es sociais civis. O autor apresenta um modelo de Balan??o Patrimonial, Demonstra????o de Super??vit ou D??ficit e da Demonstra????o do Valor Adicionado adaptado para as organiza????es analisadas

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-04-04T21:36:02Z No. of bitstreams: 2 Paulo Rog??rio Gomes Gon??alves.pdf: 5642577 bytes, checksum: deb01b20b62885c60e71197343469d33 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-04-04T21:36:02Z (GMT). No. of bitstreams: 2 Paulo Rog??rio Gomes Gon??alves.pdf: 5642577 bytes, checksum: deb01b20b62885c60e71197343469d33 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-03-17 / This study sought to investigate how the strategic positioning of Accounting Organizations with the implementation of the Public Digital Bookkeeping System - SPED. For this carried out a quantitative classification, descriptive and survey, in which a questionnaire was applied to obtain the data. The results showed that 83.30% of survey participants accounting organizations opted for the generic strategy of "differentiation" (PORTER, 2004), that is, they positioned themselves in order to provide services with higher quality and invest in their organizational structures, seeking to offer superior benefits those of competitors. / Este trabalho procurou investigar qual o posicionamento estrat??gico das organiza????es cont??beis com a implanta????o do Sistema P??blico de Escritura????o Digital - SPED. Para isso realizou-se uma pesquisa de classifica????o quantitativa, descritiva e de levantamento (survey), no qual foi aplicado um question??rio para a obten????o dos dados. Os resultados demonstraram que 83,30% das organiza????es cont??beis participantes da pesquisa optaram pela estrat??gia gen??rica de "Diferencia????o" (PORTER, 2004), ou seja, se posicionaram visando prestar servi??os com maior qualidade e investir nas suas estruturas organizacionais, procurando oferecer benef??cios superiores aos dos concorrentes.