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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.
11

Controles gerenciais num ambiente de incertezas estratégicas: estudo de caso no setor de autopeças

Silva, Wellington Prattes da 11 August 2016 (has links)
Submitted by Aline Amarante (1146629@mackenzie.br) on 2017-03-27T22:51:13Z No. of bitstreams: 2 WELLINGTON PRATTES DA SILVA.pdf: 676640 bytes, checksum: af2e85ea2380768d0b36c0874398c206 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Paola Damato (repositorio@mackenzie.br) on 2017-03-30T14:35:56Z (GMT) No. of bitstreams: 2 WELLINGTON PRATTES DA SILVA.pdf: 676640 bytes, checksum: af2e85ea2380768d0b36c0874398c206 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-03-30T14:35:56Z (GMT). No. of bitstreams: 2 WELLINGTON PRATTES DA SILVA.pdf: 676640 bytes, checksum: af2e85ea2380768d0b36c0874398c206 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-08-11 / In a scenario of increasing level of competitivity, companies have used tools from the Management Control Systems (MCS) to assist business management and decision making. In a broader understanding, Malmi and Brown (2008) consider the MCS as a package, and its model contains five forms of control approaches: administrative, cybernetic, wages and rewards, planning, and cultural. In the national literature, few studies have used this approach. Management controls are more or less relevant, depending on the environmental conditions of the company, such as strategic uncertainties, which are external events that cannot be foreseen and may hinder the organization's strategies. The objective of the present study is to understand how industry managers from the national auto parts sector - economic segment characterized by a high degree of uncertainty - use management controls to ensure organizational performance. For this purpose, we performed an explanatory case study analysis, which allowed, in addition to new insights, to collect information, observations and interviews that were tested and compared. We observed a great emphasis in planning controls, despite the high degree of strategic uncertainties, suggesting that the two constructs may not be antagonistic. The cybernetic controls were highly associated with planning controls, and the budgetary control helped managers to conduct costs behavior more effectively, generating a great interaction between the control and production areas. Regarding the wages and rewards control, results suggest it had a small influence on the dysfunctional behavior of managers and teams, because it was not very representative and had a qualitative component in the evaluation process. We conclude that the model of Malmi and Brown (2008) may be suitable for studying the management controls functioning in a company, and that in the case studied, there was a strong cohesion between package components. We demonstrated that all the benefits from management controls were latent even in an environment characterized by a high degree of strategic uncertainty. / Num cenário de competitividade em nível crescente, as empresas têm utilizado as ferramentas dos Sistemas de Controle Gerencial (SCG) para auxiliarem a gestão dos negócios e tomadas de decisões. Em uma compreensão mais ampla, Malmi e Brown (2008) consideram o SCG como um pacote e, em seu modelo, com cinco formas de abordagens de controle: administrativo, cibernético, remuneração e recompensas, planejamento e cultural. Na literatura nacional, poucos estudos têm utilizado essa abordagem. Os controles gerenciais têm maior ou menor relevância dependendo das condições ambientais da empresa, como as incertezas estratégicas, que são eventos externos não previstos que podem inviabilizar as estratégias da organização. O objetivo do presente trabalho é entender como os gestores de uma Industria do setor de Autopeças nacional, segmento econômico caracterizado por alto grau de incertezas, utilizam controles gerenciais para garantir o desempenho organizacional. Para tanto, realizou-se um estudo de caso, de caráter explanatório, que permitiu, além de novas contribuições, coletar informações, observações e entrevistas, que foram analisadas e comparadas. Observou-se grande ênfase dos Controles de Planejamento, a despeito do alto grau de incertezas estratégicas, sugerindo que os dois construtos não são antagônicos. Os Controles Cibernéticos estão muito relacionados aos Controles de Planejamento, e que os Controles Orçamentários auxiliam os gestores a gerenciar de forma mais eficaz o comportamento dos custos, gerando uma grande interação entre a área de controladoria e a área de produção. No tocante ao Controle de Remuneração e Recompensa, os resultados sugerem baixa influencia no comportamento disfuncional dos gestores e equipes, por não ser tão representativo e por ter um componente qualitativo no processo de avaliação. Concluiu-se que o modelo de Malmi e Brown (2008) é adequado para estudar o funcionamento dos controles gerenciais em uma empresa, e que, no caso estudado, há uma grande aderência entre os componentes do pacote. Restou comprovado que todos os benefícios dos controles gerenciais são latentes, mesmo em um ambiente caracterizado por alto grau de incertezas estratégicas.
12

Izolace antibakteriálních sloučenin z kávové sedliny / Isolation of antimicrobial compounds from spent coffee grounds

Kurzová, Pavlína January 2020 (has links)
Coffee grounds are one of the very valuable lignocellulosic wastes that have been able to be processed and used for isolated phenolic substances. Many phenolic substances isolated from lignocellulosic wastes have antimicrobial properties. Aim of this thesis is isolation phenolic substances from spent coffee grounds extract and their available antimicrobial properties. Two isolation ways were applied to receive phenolic substances from spent coffee grounds: 1) solvent extraction (hexane, 75% ethanol, 70% acetone, diethyl ether, and ethyl acetate) and 2) release of active substances by alcoholic fermentation. All isolated materials were characterized by the viewpoint of concentration of reducing sugars, polyphenols and flavonoids. Subsequently, their antimicrobial activity was determined by using agar diffusion and broth dilution methods. Two gram-positive bacteria (Bacillus subtilis and Micrococcus luteus), one gram-negative bacteria (Serratia marcescens) and two yeasts (Candida glabrata and Saccharomyces cerevisiae) were used for antimicrobial testing. High-performance liquid chromatography (HPLC) was used to identify phenolic substances in the extracts. First, the results showed that the isolated sample with the highest antimicrobial activity was 70% acetone extract. This extract contained chlorogenic acid, gallic acid, caffeic acid and coumaric acid according to HPLC. The ethyl acetate extract showed the lowest antimicrobial activity. Second, after lyophilization, the isolated materials also revealed high antimicrobial activity. The highest antimicrobial activity displayed the materials obtained by the extraction with 70% ethanol. This sample contained chlorogenic acid, gallic acid and caffeic acids. Next, samples with phenolic compounds were obtained by the alcoholic fermentation of spent coffee grounds. These samples showed similarly to the previous solution extracts significant antimicrobial activity. Interestingly, the unfiltered samples received directly after alcoholic fermentation also showed antifungal properties. The characterization of phenolic compounds by HPLC showed similarly as in previous examples that chlorogenic, caffeic and gallic acids were present in these samples.
13

Characterizing the regeneration of peripheral neurons: Re-innervation of the superior cervical ganglion

Walsh, Brian F. 07 May 2010 (has links)
No description available.
14

Function and distribution of neuronal high-affinity IgE receptors (FcεRI)

Song, Jiheon 10 1900 (has links)
<p><strong>Background</strong><strong></strong></p> <p>IgE antibodies have high antigen specificity and are the hallmark biomarkers of allergy. IgE binds to high-affinity IgE receptors, known as FcεRI, which are expressed especially on mast cells and basophils. In allergic individuals, antigen binding to IgE that is associated with FcεRI leads to crosslinking of adjacent receptors and subsequently to cell activation, degranulation and/or secretion of bioactive molecules. These molecules together cause minor local tissue reactions such as oedema or itch, but also can cause major systemic reactions such as hypotension, cardiac and respiratory distress or even laryngeal swelling and death. The role of the nervous system in these reactions is usually thought of as secondary. However, in recent years there have been a number of studies suggesting the expression of FcεRI on neurons, opening the possibility that nerves are directly involved in antigen-specific responses and making a previously unrecognized contribution to allergic disease. <strong></strong></p> <p>Based on these previous observations regarding neuronal FcεRI, the current study employed both <em>in vivo</em> and <em>in vitro</em> approaches with the following objectives:<strong></strong> <ol> <li>To confirm the presence of FcεRI on peripheral nerves and demonstrate that they are functionally active under different conditions of IgE sensitization.</li> <li>To examine the pathways involved in neuronal activation by IgE bound to FcεRI and compare and contrast these to those already established for mast cells and basophils.</li> </ol></p> <p><strong>Methods and Results</strong></p> <p>A potential role of neuronal FcεRI in the IgE-dependent allergen avoidance behaviour of sensitized mice presented with antigen in sucrose solution was assessed based on published evidence for the involvement of peripheral nerves in this response.</p> <p>Chimeric mice with a wild-type nervous system but lacking FcεRI on hematopoietic cells including mast cells and basophils, failed to exhibit aversive behaviour, whereas mice with FcεRI-bearing hematopoietic cells demonstrated the normal aversive response confirming that FcεRI expression on mast cells is necessary for development of allergen avoidance. While immunohistochemical staining could detect IgE bound to mast cells in tissue samples, no IgE was detected on nerves where the nerves were identified by using a pan-neuronal marker, PGP 9.5, in the intestine of either normal or passively sensitized C57BL/6 and BALB/c mice. Similarly, traditional FACS analysis clearly identified FcεRI on cultured mast cells, but these methods provided no evidence for expression of FcεRI or IgE binding on superior cervical ganglion (SCG) and dorsal root ganglion (DRG) neurons in culture.</p> <p>To determine evidence for functional FcεRI on neurons <em>in vitro</em>, intracellular calcium increase was assessed as a measure of cell activation following sensitization and antigen challenge. Using both microscopy and FACS analysis, calcium fluorophore (Fluo-3, AM) increase could be detected in SCG or DRG that were activated with the calcium ionophore A23187 but not following antigen challenge.</p> <p><strong>Summary: </strong>The current study found no evidence for the presence of the FcεRI on neurons <em>in situ</em> or their sensitization by IgE actively or passively using several different approaches both in tissues and cultured SCG or DRG neurons. Possible explanations for the resultant discrepancy with previously published works are discussed.</p> / Master of Science (MSc)
15

Aspectos quantitativos da neurogênese pós-natal no gânglio cervical cranial de Cutias (Dasyprocta aguti - Linnaeus, 1766) / Quantitative aspects of the post- natal neurogenesis in the cutia\'s cranial cervical ganglion (Dasyprocta aguti - Linnaeus, 1766)

Ladd, Fernando Vagner Lobo 19 December 2007 (has links)
O presente estudo analizou nove gânglios cervicais craniais esquerdos (GCC) de Cutias (Dasyprocta aguti) machos oriundos do criatório da Universidade Federal Rural do Semi Árido Nordestino de Mossoró- RN. Nestes animais foi estimado o número total dos neurônios (mono e binucleados), bem como seus volumes, volume do gânglio, a densidade neuronal e densidade de volume neuronal durante o desenvolvimento pós-natal (maturação): animais neonatos, jovens e adultos. Os GCCs foram fixados com solução de formoldeído (4%) em PBS, embebidos em solução de ágar e seccionados sistemática, uniforme e aleatoriamente para a aplicação dos métodos estereológicos entre os quais disector e rotator ópticos. para a estimativa da densidade e do volume neuronal, respectivamente. Houve diferença significativa entre os grupos etários para os parâmetros: volume ganglionar, número total de neurônios binucleados, volume neuronal médio de neuronios mono e binucleados e densidade de volume neuronal. A conclusão é de que a idade influencia quantitativamente a dinamica neuronal do GCC de cutias e futuramente estes dados servirão como base para a investigação da ocorrência de divisão celular durante o período pós-natal em roedores. / The present study was pursued in nine left cranial cervical ganglia (CCG) of male cutias (Dasyprocta aguti) obtained from the animal house of the Universidade Federal Rural do Semi-Árido Nordestina em Mossoró- RN. The number of CCG neurons as well as their volume, ganglion volume, numerical density and neuronal volume density were estimated during the post-natal development (maturation), in neonates, young and adult animals, by using 3-D design-based stereological methods, e.g., optical disector and optical rotator. Briefly, CCGs were fixed with a 4% formaldehyde solution in PBS, embedded in a 10% agar solution and exhaustively vibrosectioned (SURS) in order to accordingly perform the relevant stereological estimations. There were significant difference between age groups for the follow parameters: ganglion volume, total number of binucleated neurons, mean neuronal volume of mono and binucleated neurons and volume density of neurons. The conclusion is of that the age quantitative influences the dinamic of neuronal cells of the GCC of agoutis. In the future these data will serve as basis for the inquiry of the occurrence of cellular division during the post-natal period in rodents.
16

Aspectos quantitativos da neurogênese pós-natal no gânglio cervical cranial de Cutias (Dasyprocta aguti - Linnaeus, 1766) / Quantitative aspects of the post- natal neurogenesis in the cutia\'s cranial cervical ganglion (Dasyprocta aguti - Linnaeus, 1766)

Fernando Vagner Lobo Ladd 19 December 2007 (has links)
O presente estudo analizou nove gânglios cervicais craniais esquerdos (GCC) de Cutias (Dasyprocta aguti) machos oriundos do criatório da Universidade Federal Rural do Semi Árido Nordestino de Mossoró- RN. Nestes animais foi estimado o número total dos neurônios (mono e binucleados), bem como seus volumes, volume do gânglio, a densidade neuronal e densidade de volume neuronal durante o desenvolvimento pós-natal (maturação): animais neonatos, jovens e adultos. Os GCCs foram fixados com solução de formoldeído (4%) em PBS, embebidos em solução de ágar e seccionados sistemática, uniforme e aleatoriamente para a aplicação dos métodos estereológicos entre os quais disector e rotator ópticos. para a estimativa da densidade e do volume neuronal, respectivamente. Houve diferença significativa entre os grupos etários para os parâmetros: volume ganglionar, número total de neurônios binucleados, volume neuronal médio de neuronios mono e binucleados e densidade de volume neuronal. A conclusão é de que a idade influencia quantitativamente a dinamica neuronal do GCC de cutias e futuramente estes dados servirão como base para a investigação da ocorrência de divisão celular durante o período pós-natal em roedores. / The present study was pursued in nine left cranial cervical ganglia (CCG) of male cutias (Dasyprocta aguti) obtained from the animal house of the Universidade Federal Rural do Semi-Árido Nordestina em Mossoró- RN. The number of CCG neurons as well as their volume, ganglion volume, numerical density and neuronal volume density were estimated during the post-natal development (maturation), in neonates, young and adult animals, by using 3-D design-based stereological methods, e.g., optical disector and optical rotator. Briefly, CCGs were fixed with a 4% formaldehyde solution in PBS, embedded in a 10% agar solution and exhaustively vibrosectioned (SURS) in order to accordingly perform the relevant stereological estimations. There were significant difference between age groups for the follow parameters: ganglion volume, total number of binucleated neurons, mean neuronal volume of mono and binucleated neurons and volume density of neurons. The conclusion is of that the age quantitative influences the dinamic of neuronal cells of the GCC of agoutis. In the future these data will serve as basis for the inquiry of the occurrence of cellular division during the post-natal period in rodents.
17

O discurso e a ação : análise do processo de mudança no sistema de controle gerencial em uma organização industrial brasileira sob a ótica da teoria institucional

Bubach, Célia 15 July 2015 (has links)
Made available in DSpace on 2018-08-01T23:40:37Z (GMT). No. of bitstreams: 1 tese_9080_Celia_Bubach_versao_final.pdf: 1644535 bytes, checksum: dd7a0dff0eb4859006b68f2adfaded57 (MD5) Previous issue date: 2015-07-15 / O objetivo desse estudo foi investigar o processo de mudança no sistema de controle gerencial (SCG), analisando a alteração das práticas de controle gerencial na estrutura desse sistema, sob a ótica da teoria institucional. A questão de pesquisa é: como ocorre o processo de mudança no SCG em uma organização industrial brasileira? Para tanto, optou-se por uma abordagem qualitativa do tipo descritiva, num estudo de caso único, utilizando como métodos de coleta de dados entrevistas individuais não estruturadas e semiestruturadas com 11 gestores e usuários do SCG, observação não participante e levantamento documental. A coleta dos dados ocorreu entre agosto/2014 e março/2015. Como método de análise e interpretação de dados foram utilizados elementos da análise do discurso (AD). Os principais referenciais teóricos foram os trabalhos de Meyer e Rowan (1977), Dimaggio e Powel (1983, 1991, 2007), Scott (1995, 2008a, 2008b) e Machado-daSilva e Vizeu (2007) sobre a teoria institucional; Huy (2001), Beekman, Chenhall e Euske (2007) e Machado-da-Silva, Fonseca e Crubellate (2010) referente ao processo de mudança; e Malmi e Brown (2008) e Simons (1995) referente ao SCG; destacando a aplicação empírica dos modelos teóricos de Malmi e Brown (2008), Simons (1995) e Huy (2001). Na análise dos dados, foi identificado o desenho e o uso do SCG, relatando como está transcorrendo a alteração de suas práticas de controle gerencial, identificando os fatores de estímulo e resistência à institucionalização dessas práticas e quais os atores organizacionais que estão atuando como agentes da mudança. Por fim, foram identificados os aspectos discursivos recorrentes que permeiam o discurso da empresa pesquisada, alinhados ao processo de mudança no SCG. Como contribuições, foi demonstrada a influência dos fatores isomórficos na escolha das práticas de controle gerencial, a evidência de que o SCG é socialmente construído, as implicações da centralização do poder e da ausência de estratégias para o SCG, evidências de que o processo de mudança no SCG não é meramente mecânico ou automatizado e ainda, que o discurso da mudança pode permear a organização sem que a ação seja concretizada, revelando um descompasso entre o discurso e a ação. / The aim of this study was to investigate the process of change in management control system (MCS), analyzing the change of management control practices in the structure of this system, from the perspective of institutional theory. The research question is how does the process of change in MCS occur in a Brazilian industrial organization? Therefore, was decided to a single case study with a qualitative approach with descriptive purpose using data collection from unstructured and semistructured interviews of 11 managers and users of MCS, non-participant observation and documentary survey. Data collection took place from August 2014 to March 2015. Discourse analysis elements were used as the method for analysis and interpretation of data. The main theoretical references were the jobs of Meyer and Rowan (1977), DiMaggio and Powell (1983, 1991, 2007), Scott (1995, 2008a, 2008b) and Machado-da-Silva and Vizeu (2007) on institutional theory; Huy (2001), Beekman, Chenhall and Euske (2007) and Machado-da-Silva, Fonseca and Crubellate (2010) for the change process; and Malmi and Brown (2008) and Simons (1995) for the MCS; highlighting the empirical application of theoretical frameworks of Malmi and Brown (2008), Simons (1995) and Huy (2001). In data analysis, the design and the use of MCS has been identified, reporting how it is taking place the change of management control practices, identifying the incentive and resistance factors to institutionalize these practices and who are the organizational actors who are acting as agents of change. Finally, the recurrent discursive aspects that permeate the discourse of the company researched have been identified. As contributions it was demonstrated the influence of isomorphic factors in the choice of management control practices, the evidence that the MCS is constructed socially, the implications of centralization of power and the absence of strategies for MCS, the evidence that the process of change in MCS is not just mechanical or automated and further, that the discourse of change can permeate the organization without the action to be implemented, showing a mismatch between discourse and action.
18

A SYNERGETIC APPROACH TO PRODUCE DURABLE, HIGHLY RECYCLED PAVEMENT MIXTURES

Abdalla, Ahmed, 0000-0001-5558-2405 January 2022 (has links)
Recently, Sustainable engineering has become a necessity due to the limited availability of virgin materials, environmental concerns, and the lack of economic resources. According to the United Nations, "Sustainable engineering is the process of using resources in a way that does not compromise the environment or deplete the materials for future generations." However, developing cost-efficient and long-term road infrastructure has always been a challenge. Therefore, novel solutions are required to extend the pavement life cycle and minimize raw materials utilization to overcome this challenge. This research focuses on integrating the waste material to produce rheological engineered asphalt mixtures as pavement material. This study utilized three wastes, which are Off-spec fly ash (OFA), Reclaimed Asphalt Pavement (RAP), and finally, a bio-oil extracted from Spent Coffee Ground (SCG). OFA is a viable source for recycling due to the quantities produced yearly and deposited in landfills. For many years fly ash has been effectively used as a partial replacement for Portland cement in producing different types of concrete, embankments, and soil stabilization. Most of the underutilized fly ash is Off-Spec. That was the motive behind adopting the OFA in this study. This study aims to investigate the fly ash's interaction with the asphalt binder as an additive rather than a filler. Few studies evaluated this hypothesis regarding fly ash as an additive. Moreover, this research's novelty comes as there is a lack of research evaluating the fly ash-asphalt physio-chemical interaction. RAP utilization in roads infrastructure became a current state of practice. Most state Departments of Transportation (DOTs) have been using RAP at a composition average of about 20% of the mix by mass. This study focuses on maximizing the utilization of the RAP content through using a bio-oil extracted from the SCG as a new promising rejuvenator. Spent coffee ground is not well recycled, and almost six million tons are sent to landfills every year. This waste was found to release methane into the atmosphere; methane is the second-most abundant greenhouse gas and has a global warming potential up to 86 times greater than CO2, which is highly harmful to the environment. In this study, the overreaching goal is to develop a green, innovative, and sustainable approach by recycling three different types of wastes (OFA, RAP, and SCGO) to achieve high-performance asphalt pavements. In addition, this study documents the science-based approach to successfully integrating these wastes as substitutes to the asphalt binder. Results show that some OFAs are associated with improved rheological performance, damage healing, and cracking resistance as an asphalt binder additive. The improvement is attributed to the level of interaction between the binder and the physical and chemical characteristics of the OFA. The use of rejuvenators further improved the aging resistance of the ash blends, suggesting high potential synergy, especially the proposed SCGO rejuvenator, which promotes utilizing it as a promising eco-friendly rejuvenator in the asphalt pavement industry. After engineering a product built by OFA and rejuvenators, these results have been validated by mixtures’ scale testing. 62% optimum RAP content is suggested to be utilized with an 11% dosage of the proposed SCGO rejuvenator as binder replacement. For the new engineered OFA/rejuvenators products, a 30% optimum RAP content is suggested to be used. Finally, Life Cycle Assessment (LCA) is conducted to evaluate the environmental potential of utilizing multi recycled materials in the Hot Mix Asphalt (HMA) industry. The results show a reduction in environmental impacts with RAP utilization and the new eco-friendly products (OFA and SCGO rejuvenator). Shifting HMA plant fuel to natural gas instead of Heavy Fuel Oil (HFO) offers considerable potential environmental benefits. Adopting the Ultrasonic Assisted-oil Extraction (UAE) as SCGO rejuvenator extraction method showed less energy and solvent consumption than the Soxhlet extraction, resulting in less environmental impacts. / Civil Engineering
19

Retrograde influences of peripheral nerve injury on uninjured neurons

Hawk, Kiel W. 19 December 2013 (has links)
No description available.
20

Avaliação do Sistema de Controle Gerencial sob a influência de fatores contingenciais: estudo de caso em um grupo econômico

Santos, Felipe de Oliveira 28 October 2014 (has links)
Submitted by Geyciane Santos (geyciane_thamires@hotmail.com) on 2015-10-27T15:32:55Z No. of bitstreams: 1 Dissertação - Felipe de Oliveira Santos.pdf: 1371804 bytes, checksum: 92ff0353280906c9be4f6a2470a05f0d (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-10-27T20:23:13Z (GMT) No. of bitstreams: 1 Dissertação - Felipe de Oliveira Santos.pdf: 1371804 bytes, checksum: 92ff0353280906c9be4f6a2470a05f0d (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-10-27T20:37:24Z (GMT) No. of bitstreams: 1 Dissertação - Felipe de Oliveira Santos.pdf: 1371804 bytes, checksum: 92ff0353280906c9be4f6a2470a05f0d (MD5) / Made available in DSpace on 2015-10-27T20:37:25Z (GMT). No. of bitstreams: 1 Dissertação - Felipe de Oliveira Santos.pdf: 1371804 bytes, checksum: 92ff0353280906c9be4f6a2470a05f0d (MD5) Previous issue date: 2014-10-28 / Não Informada / The system of managerial control (SCG) is shaped by the environment and by contingent factors that surround, and the structure of the SCG and the artifacts of managerial accounting using depend on the ability to adapt the internal factors to changes in the environment. The goal of the research is to assess the influence of contingent factors about setting and changing the system of managerial control of a group for classifying it as descriptive case study, bibliographic, documentary, qualitative and quantitative survey. The target population of the survey were the directors and managers of a group for the North region of Brazil, with 70 years of existence and 22 companies, having been validated 28 questionnaires. Were used Cronbach's alpha, descriptive statistics and structural equation modeling (MEE). The results indicated that the economic group faces a scenario with high level of complexity and diversity and that the most important strategies are speed in delivery, effective after-sales service, the broad distribution channel and low-cost production, in addition to the heavy use of financial and non-financial indicators, with decisions based on the goals of the planning. The economic group is proud of the social and environmental actions that undertakes, positioning within the Organization of sustainable best practices, using the marketing in favor of appreciation of your image and brands. It was concluded that: (i) the internal contingencies influence the SCG configuration; (ii) the internal contingencies has low influence on the changes in SCG, which occurs indirectly through the SGC configuration; (iii) the configuration of the SGC and the environment have a direct influence on the mutation of the SCG; (iv) external factors have little influence on the occurrence of internal contingent factors; (v) external contingent factors not directly influence the SCG configuration of the economic group. / O sistema de controle gerencial (SCG) é moldado pelo ambiente e pelos fatores contingenciais que o cercam, sendo que a estrutura do SCG e os artefatos de contabilidade gerencial usados dependem da habilidade de adaptação dos fatores internos às mudanças do ambiente. O objetivo da pesquisa é avaliar a influência de fatores contingenciais sobre a configuração e mutação do sistema de controle gerencial de um grupo econômico, classificando-se como descritiva, estudo de caso, documental, bibliográfica, de levantamento, qualitativa e quantitativa. A população alvo da pesquisa foram os diretores e gerentes de um grupo econômico da região Norte do Brasil, com 70 anos de existência e 22 empresas, tendo sido validados 28 questionários. Foram usados alfa de Cronbach, estatística descritiva e modelagem de equações estruturais (MEE). Os resultados indicaram que o grupo econômico enfrenta um cenário com alto nível de complexidade e diversidade e que as estratégias mais importantes são a velocidade na entrega, o efetivo serviço de pós-venda, o canal de distribuição amplo e a produção a baixo custo, além do uso intenso de indicadores financeiros e não financeiros, com decisões fundamentadas sobre as metas do planejamento. O grupo econômico tem orgulho das ações sociais e ambientais que realiza, posicionando a organização entre as de melhores práticas sustentáveis, usando o marketing em favor da valorização de sua imagem e marcas. Concluiu-se que: (i) as contingências internas influenciam a configuração do SCG; (ii) as contingências internas tem baixa influência sobre as mutações do SCG, o que ocorre de maneira indireta por meio da configuração do SCG; (iii) a configuração do SCG e o ambiente possuem influência direta sobre a mutação do SCG; (iv) fatores externos pouco influenciam na ocorrência dos fatores contingenciais internos e; (v) os fatores contingenciais externos não influenciam diretamente na configuração do SCG do grupo econômico.

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