The purpose of the study was to identify and transform, as necessary, constructs of communication satisfaction and to develop a hybrid quantitative audit of organisational communication satisfaction for collectivist contexts that is both reliable and valid, using Amos Graphics for structural equation modelling. The objective was also to develop a full latent variable model and to test its fitness to the data collected from a random sample of civil servants across Addis Ababa’s civil service bureaus. The study comprised three sequential parts, namely pilot, exploratory factor analysis (EFA) (Main Study One) and confirmatory factor analysis (CFA) (Main Study Two). These were used as per the existing framework in instrument development and validation. The pilot study indicated the need for more robust data. After a series of tests, principal factor axis factoring with oblique rotation was used as the most appropriate for perceptual data, out of several options on the EFA menu. The initially hypothesised six-factor solution with the dimensions of horizontal communication, personal feedback, supervisory communication, communication climate, relational trust and job satisfaction was found to be unfit for the data on conceptual and statistical grounds and psychometric analyses which involved the use of eigenvalues and the scree plot. A more appropriate two-factor solution based on the more precise parallel analysis strategy was consistent with current research that communication satisfaction is best conceptualised in terms of informational and relational domains as operationalised using the EFA procedure. The two-factor solution led to the formation of a 17-item scale out of the original 30-item measure, with two latent dimensions namely relational satisfaction and informational satisfaction. The items of the new EFA-generated organisational communication satisfaction scale were renumbered consecutively and the scale was cross-validated on a xiv new sample of 288 civil servants from the Addis Ababa City Administration. The cross-validation necessitated model respecification and re-estimation. The respecified model underwent validation at different levels. All seven aspects of validity, namely content validity, construct validity, factorial validity, reliability, convergent validity, discriminant validity and nomological validity, were addressed and found to be adequate. However limitations are also indicated as avenues for further enquiry. / Communication Science / D. Litt. et Phil. (Communication)

Summary in English, Afrikaans and Zulu / The natural environment is important for human existence and the ubiquity of Information Technology (IT) has negatively impacted on the natural environment. Green IT offers to address these negative effects. However, since Green IT practices are often not common knowledge, it is vital that they are taught to others. Teachers typically have the skills and opportunities to teach many people. The research problem was the lack of research focusing on the teaching of Green IT in the context of the urgent need for it and teachers’ limited knowledge and competencies relating to Green IT. The study employed a survey research strategy, involving exploratory factor analysis, ANOVA and structural equation modeling (SEM). The main findings indicate that allocating time and resources to improve student teachers’ level of awareness, perceived behavioural control and person-related beliefs would positively influence their intention to teach Green IT, and, in turn, their Green IT teaching. / Die natuurlike omgewing, wat so noodsaaklik is vir menslike voortbestaan, word negatief beïnvloed deur die alomteenwoordigheid van inligtingstegnologie. Groen IT-praktyke kan gebruik word om sodanige negatiewe effekte in te perk, maar aangesien die nodige kennis nie alombekend is nie, moet dit aan ander oorgedra word. Onderwysers het beide die vaardighede en die geleenthede om inligting aan groot groepe mense oor te dra. In dié geval was die navorsingsprobleem ‘n gebrek aan studies wat fokus op die dringende noodsaaklikheid van Groen IT-onderrig, asook onderwysers se beperkte verwante kennis en vaardighede. ‘n Opname is gebruik as navorsingstrategie, met eksploratiewe faktorontleding, variansie-ontleding (ANOVA) en strukturele vergelykingsmodellering (SVM). Ingevolge die hoofbevindinge sal die beskikbaarmaak van tyd en hulpbronne leerlingonderwysers se bewuswordingsvlakke verbeter, sowel as hul waarneembare gedragswetenskaplike beheer en hul persoonsverwante beskouinge, en ‘n positiewe uitwerking hê op hul voorneme om Groen IT te onderrig, wat weer op sy beurt hul Groen IT-onderrig sal bevoordeel. / Imvelo yemvelo ibalulekile ekubeni khona komuntu nokutholakala kobuchwepheshe bezokwazisa kuye kwaba nomthelela omubi emvelweni yemvelo. Ubuchwepheshe bezokwazisa obuluhlaza bunikeza izindlela zokubhekana nemiphumela emibi. Kodwa-ke, njengoba imikhuba yobuchwepheshe bezokwazisa obuluhlaza ayivamile ukuba ulwazi iv oluvamile, kubalulekile ukuthi ifundiswe kwabanye. Othisha sidalo sabo banawo amakhono namathuba ukufundisa abantu abaningi. Inkinga yocwaningo ukuntuleka kocwaningo okugxila ekufundiseni kobuchwepheshe bezokwazisa obuluhlaza esimweni sesidingo esiphuthumayo sabo, nolwazi olulinganiselwe lothisha kanye namakhono afanelekayo kubuchwepheshe bezokwazisa obuluhlaza. Isu lokucwaninga ucwaningo lwasetshenziswa, okubandakanya ukuhlaziywa kwesici sokuhlola, ANOVA kanye nokuhlelwa kwesifaniselo esiyisilinganiso (SEM). Ukutholwa okusemqoka kubonisa ukuthi ukwabela isikhathi kanye nezinsiza zokuthuthukisa abafundi othisha izinga lokuqwashisa, ukulawula kokuziphatha okubonwayo kanye nezinkolelo ezihlobene nomuntu zizoshukumisa kahle izinhloso zabo ukufundisa ubuchwepheshe bezokwazisa obuluhlaza futhi nemfundiso yabo yobuchwepheshe bezokwazisa obuluhlaza. / University of South Africa / School of Computing / M. Sc. (Computing)

<p></p><p>A large body of literature suggests that cognitive abilities are important determinants for training and job performance, including flight performance. The associations between measures of ability tests and job performance have been the focus of many empirical studies, resulting in an overall conclusion that general mental ability, <i>g</i>, is the main source of prediction, while other narrower abilities have limited power for predicting job performance. Despite the attention given to cognitive ability-flight performance relationships, their associations have not been fully understood at the broad construct level, and most extant literature focused on the relations at the observed scores level. Thus, the present dissertation study was designed to contribute to the progression of this understanding by examining the relations between cognitive abilities and flight training performance, using data from four U.S. Air Force (USAF) pilot samples. For comparison, one navigator and one air battle manager sample were also analyzed. The data were obtained from correlation matrices of prior investigations and analyzed via structural equation modeling (SEM) procedures. </p> <p> Four studies are reported in the thesis: (1) preliminary study, (2) primary validation study, (3) cross-validation study, and (4) cross-occupation validation study. The preliminary study assessed the test battery used in the subsequent predictive studies. The primary validation study introduced a bifactor predictive SEM model for testing the influence of cognitive abilities in predicting pilot performance. The cross-validation study assessed the consistency of the predictive model suggested in the primary validation study, using three additional pilots’ samples. The cross-occupation validation study compared the predictive model using data from three aviation-related occupations (flying, navigation, air battle management). Ability factors were extracted from scores of pilot applicants on the Air Force Officer Qualifying Test (AFOQT), the USAF officers’ primary selection test battery, whereas the flight performance scores were obtained from pilot records during the flight training program.</p> <p> In addition to the <i>g</i> factor, <i>verbal ability, quantitative ability, spatial ability, perceptual speed ability, and aviation-related acquired knowledge </i>are the six latent cognitive ability factors investigated in the reported studies. Pilot performance measures were modeled either as observed or latent variables covering ratings of academic and hands-on flying performance in different phases of the training program. The studies of this thesis established that (1) general ability contributes substantially to the prediction models; however, it is not the only important predictor, (2) aviation-related acquired knowledge is the most robust predictor of pilot performance among the abilities examined, with a role even exceeding that of <i>g</i>, (3) perceptual speed predicted pilot performance uniquely in several occasions, while verbal, spatial, and quantitative abilities demonstrated trivial incremental validity for hands-on pilot performance beyond that provided by the <i>g</i> measure, and (4) the relative importance of cognitive abilities tends to vary across aviation occupations.</p><br><p></p>

L’intimidation à l’école est un facteur de stress associé à de multiples manifestations psychiatriques. À ce jour, la recherche se limite à des études majoritairement transversales, or pour développer des stratégies d’intervention efficaces, il est nécessaire d’adopter une approche temporelle des liens. Cette étude invite à répondre à ce besoin en ayant pour objectif (1) d’étudier la direction des associations entre l’intimidation et les symptômes internalisés et externalisés, (2) d’examiner la spécificité des associations au travers des profils de personnalité comme modérateurs de la relation entre l’intimidation et les symptômes internalisés et externalisés, (3) d’explorer le rôle médiateur des symptômes internalisés et externalisés entre l’intimidation et la consommation d’alcool, (4) d’identifier les corrélats neuronaux qui sous-tendent les liens entre l’intimidation et les symptômes internalisés et externalisés à l’adolescence. Les données de deux cohortes longitudinales ont été utilisées. Co-Venture comprend 3800 adolescents âgés de 12 ans et suivis annuellement pendant cinq ans. Neuro-Venture correspond à un sous-échantillon de Co-Venture, soit 151 adolescents âgés de 12 ans et suivis à 12-14, 15 et 17 ans. Des random-intercepts cross-lagged panel model et des modèles multiniveaux ont été choisis afin d’estimer les effets cross-lagged (influences réciproques entre deux variables), les effets between-person (effet général, sur les cinq ans), les effets within-person (influences à court terme, au cours d’une année), les effets lagged-within-person (influences persistantes, d’une année à l’autre). Il existe des influences bidirectionnelles entre l’intimidation et les symptômes internalisés et une influence unidirectionnelle de l’intimidation vers les symptômes externalisés (étude 1). Être sensible à l’anxiété et avoir des pensées négatives augmentent le risque des adolescents intimidés à développer des symptômes internalisés dans la même année. Être impulsif et rechercher des sensations fortes augmentent le risque de développer des symptômes externalisés dans la même année (étude 2). Des voies médiatriques sont identifiées, de l’intimidation vers la consommation d’alcool par les symptômes internalisés et externalisés, ces voies sont renforcées avec les profils de personnalité (étude 3). Plus les adolescents sont intimidés plus ils ont tendance à avoir de grands volumes cérébraux (i.e., gyrus orbitofrontal supérieur droit, gyrus orbitofrontal moyen gauche, thalamus droit) et des petits (i.e., gyrus parahippocampique droit, putamen bilatéral, amygdale 6 bilatérale). Une augmentation des niveaux d’intimidation au cours d’une année est suivie par une plus forte diminution de volume du thalamus droit et d’une moins forte augmentation de volume de l’amygdale bilatérale dans la même année. Une augmentation des niveaux d’intimidation au cours d’une année est suivie d’une augmentation des symptômes externalisés à travers une moins forte augmentation du volume de l’amygdale droite dans la même année (étude 4). Les découvertes suggèrent que l’intimidation joue un rôle majeur dans l’émergence de nouveaux symptômes psychiatriques par le biais potentiel d’un développement cérébral atypique. Les différences individuelles (i.e., profils de personnalité) et les deux voies médiatrices symptomatiques suggèrent une complexité des liens, révélée par l’approche temporelle de l’étude. Les associations observées sont majoritairement à court terme, soulignant l’importance d’une prise en charge précoce de l’intimidation afin d’éviter ses multiples répercussions négatives. / Bullying victimization is a salient stressor that is associated with a broad variety of psychopathology. The lack of prospective studies has made it difficult to disentangle the temporal precedence of these associations. The present study aimed to (1) examine reciprocal cross-lagged associations between bullying victimization, internalizing, and externalizing symptoms, (2) study the specificity of effects through personality profiles as moderators in the association between bullying victimization, internalizing, and externalizing symptoms, (3) explore mediation effects between bullying victimization and alcool use through internalizing and externalizing symptoms, and (4) identify neural correlates underlying the association between bullying victimization, internalizing, and externalizing symptoms during adolescence. Data from a 5-year longitudinal cohort study (Co-Venture) of a population-based sample (n = 3800, 49.2% female, mean age = 12.8, SD = 0.4 years), and neuroimaging data from a sub-sample of 151 participants (54.3% female, mean age = 13.6, SD = 0.6 years, 3 neuroimaging sessions) were analyzed. Random intercepts cross-lagged panel models (objective 1) and multilevel models (objectives 2, 3, 4) were conducted to estimate cross-lagged effects (reciprocal influences between variables), between-person effects (overall effects, over a 5-year period), within-person effects (concurrent effects, within a year), and lagged-within-person effects (lasting effects, past year). Results provided evidence for bidirectional effects between bullying victimization and internalizing symptoms, and unidirectional effects from bullying victimization to externalizing symptoms (study 1). Anxiety sensitivity and hopelessness increased common vulnerability and concurrent effect of bullying victimization on internalizing symptoms. Impulsivity and sensation seeking increased common vulnerability and concurrent effect of bullying victimization on externalizing symptoms (study 2). There was significant between and within effects on alcohol use through internalizing symptoms for adolescents with high anxiety sensitivity and hopelessness, and significant between, within, and lagged effects on alcohol use through externalizing for adolescents with high impulsivity and sensation seeking (study 3). Adolescents prone to higher bullying victimization were prone to higher volumes in the right superior orbitofrontal gyrus, left middle orbitofrontal gyrus, and right thalamus, and, to lower volumes in the right para-hippocampal gyrus, bilateral putamen, and bilateral amygdala over the 5-year period. An increase in bullying 8 victimization in a given year is followed by a steeper decrease in the right thalamus volume, and a smaller volumetric increase in the bilateral amygdala during that same year. An increase in bullying victimization in a given year was associated with increased externalizing symptoms through a smaller volumetric increase in the right amygdala, during that year (study 4). Findings suggest that bullying victimization confers additional risk for psychopathological outcomes, and implicate two risk pathways that account for how bullying victimization enhances alcohol use risk and emphasize the importance of personality profiles that can shape the immediate and long-term consequences of victimization. Findings also suggest that bullying victimization plays a role in shaping brain development, but when victimization experiences can be addressed and stopped, such changes appears to be short-lived, and have immediate repercussion on mental health. Current interventions should broaden their scope to simultaneously target bullying victimization and psychopathology as each of these manifestations co-occurent within a year.

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This quasi-experimental study explored African American student's sense of belonging (SOBE), academic self-efficacy (ASE), parents' educational attainment (PEA), and academic success (GPA) at historically Black colleges and universities and predominantly white institutions. The purpose of the present study measured how the factors influenced the rate of persistence to see how colleges and universities could assist to retain African American students in the pursuit of full matriculation through an independent samples t-test, multiple regression analyses, confirmatory factor analyses, and structural equation modeling with the results from methods such as item parceling, factor scoring, and sum scoring being compared. Results indicated that the second-order SEM, item parceling, and factor score regression approaches were found to have consistent results in terms of significant predictors. Parental educational attainment was found to not have an effect on academic achievement or collegiate persistence, but sense of belonging and academic self-efficacy were found to be significant predictors of GPA and CP with ASE being the strongest indicator for collegiate persistence and academic achievement. Implications for future research suggest additional schools be included and higher education institutions should seek further assessment to ensure their African American students feel included in an effort to increase overall persistence amongst African American students.

隨著各縣市陸續成立地方教育發展基金附屬單位預算，使得國中小開始具有發展「學校本位財務管理」之契機。復因近來教育界也開始關切「學校創新經營」如何在國中小特色學校實施的議題。只是「學校本位財務管理」及「學校創新經營」都是一種經營管理的手段，因此本研究希望進一步探討其是否能達到提升「學校效能」之目的。 　　本研究採用文獻分析法、訪談法及問卷調查法進行研究。訪談法方面，發展出「地方教育發展基金附屬單位預算與國中小學校本位財務管理關係訪談大綱」作為研究工具，並採立意抽樣方式從臺北市、高雄市、新北市、桃園縣、基隆市等5個縣市抽取11位受訪者進行電話訪談。至問卷調查方面，則以「學校本位財務管理、學校創新經營與學校效能調查問卷」為研究工具，並以已成立地方教育發展基金附屬單位預算且獲教育部補助國中小特色學校經費之49個學校教職員作為研究對象，採簡單隨機抽樣方式進行問卷調查並剔除無效問卷，獲得有效樣本數802份。本研究除採用結構方程模式分析方法及LISREL8.72軟體分別驗證學校本位財務管理、學校創新經營及學校效能之內涵外，也進一步據以探討學校本位財務管理、學校創新經營及學校效能之間的關係。並且也透過平均數及SPSS13.0軟體來瞭解學校本位財務管理、學校創新經營及學校效能之現況。此外，更透過具潛在變項的路徑分析及Mplus 5.0軟體，來探討填答者的不同背景變項(包括性別、現任職務、教育程度、服務年資、服務地區、學校規模)是否分別對於學校本位財務管理、學校創新經營及學校效能具有預測效果。 本研究可獲得幾個主要研究結論如下： 一、「地方教育發展基金附屬單位預算」與國中小「學校本位財務管理」關係之訪談結果 　(一)簡言之，縣市政府成立地方教育發展基金附屬單位預算以後，其所轄國中小多能具備附屬單位預算之特性及優點，並有助於落實「學校本位財務管理」的理念。 　(二)地方教育發展基金附屬單位預算在相關制度規劃或授權方面的待改善之處 　　1.各縣市政府基於財政考量，仍對其地方教育發展基金附屬單位預算自訂額外的限制，有待逐步協調放寬之可行性。 　　2.非直轄市之地方政府認為宜成立專業、專責的會計單位，以處理地方教育發展基金附屬單位預算相關事務。 　　3.地方教育發展基金附屬單位預算之預算執行規定及作業方式經常變動，且業務相關人員異動頻繁，造成許多預算執行困擾。 　　4.「地方教育發展基金會計資訊系統」之開發過程並未充分訪談會計人員需求，且系統不夠穩定而功能不足，故仍有待改善。 　(三)多數(6位)受訪者較喜歡「地方教育發展基金附屬單位預算」的運作型態，另有3位認為還好(或各有利弊)，2位則相對傾向於較不喜歡。 二、學校本位財務管理、學校創新經營及學校效能之實施現況方面 　(一)成立地方教育發展基金附屬單位預算以後，國中小「學校本位財務管理」之實施現況尚屬略高程度(M=3.88)。 　(二)成立地方教育發展基金附屬單位預算之國中小特色學校，其「學校創新經營」實施程度很高(M=4.06)，且具有很高的學校效能(M=4.09)。 三、學校本位財務管理、學校創新經營及學校效能之關係方面 　(一)「學校本位財務管理」對於「學校創新經營」具有高度正向的直接效果(γ1=.78)，此顯示學校本位財務管理之實施程度越高，越有助於提高學校創新經營之實施情形。 　(二)「學校創新經營」對「學校效能」具有高度正向的直接效果(β1=.92)，此顯示學校創新經營之實施程度越高，越有助於提高學校效能。 　(三)雖然「學校本位財務管理」並不能對「學校效能」產生顯著的直接效果，但「學校本位財務管理」卻可透過「學校創新經營」來對「學校效能」產生間接效果(其效果量為.72)。亦即「學校本位財務管理」實施程度越高，越能透過促進「學校創新經營」實施程度之提高，進而間接提升「學校效能」。 四、背景變項對學校本位財務管理、學校創新經營及學校效能之效果方面 　(一)對於學校本位財務管理具有顯著效果之背景變項，計有性別(男>女)、現任職務(行政人員>教師)、服務地區(直轄市>一般縣市)、學校規模(12班以下>25班至48班)等4個變項。 　(二)對於學校創新經營具有顯著效果之背景變項，計有性別(男>女)、現任職務(行政人員>教師)、學校規模(12班以下>49班以上；12班以下>25班至48班)等3個變項。 　(三)對於學校效能具有顯著效果之背景變項，計有性別(男>女)、現任職務(行政人員>教師)、學校規模(12班以下>49班以上；12班以下>25班至48班)等3個變項。 　　最後，本研究並依據上述研究成果，提出各項具體建議。 / With the establishment of the affiliated units’ budget of local education development fund by many municipalities and counties, there are more and more opportunities to develop the “school-based financial management” (SBFM). And there were more and more researches stress the way to implement the school innovative management in specialist schools in the academic circles. However, the “school-based financial management” and “school innovative management” are both parts of the management methods. Therefore, the present study wanted to explore whether these two management methods can achieve the purpose of enhancing “school effectiveness.” 　　The present study adopted three approaches, including “literature review,” “interview,” and “questionnaire survey.” In terms of the interview, the present study designed “the outline of the interview on the relationship between affiliated units’ budget of the local education development fund and school-based financial management in junior high schools and elementary schools” as an instrument. The present study chose 11 participants from the county government and schools in the Taipei city, Kaohsiung city, New Taipei city, Taoyuan County, and Keelung city by purpose sampling. Eventually, the present study had interviewed those participants by telephone. In the aspect of questionnaire survey, the study designed the “questionnaire of the school-based financial management, school innovative management and school effectiveness” as the instruments. Teachers and staff from 49 specialist schools were the participants, and they were from schools that implemented the affiliated units’ budget of local education development fund. The present study distributed questionnaires by simple random sampling, and got 802 valid samples after gathering and deleting some invalid questionnaires. The study not only took structural equation modeling and the software of LISREL8.72 to confirm the contents of the school-based financial management, school innovative management, and school effectiveness respectively, but also confirmed the relationships of the school-based financial management, school innovative management, and school effectiveness. Moreover, the present study adopted means and the software of SPSS13.0 to understand the current situations of the school-based financial management, school innovative management, and school effectiveness. Furthermore, the present study adopted the path analysis with latent variables and the software of Mplus5.0 so as to understand whether the context variables of the subjects would have predictive effects on the school-based financial management, school innovative management, or school effectiveness. Those context variables included the sex, position, education level, seniority, district, and school size of the participants. 　　There were some major conclusions made as follows: 1.The results of the interview on the relationship between “affiliated units’ budget of the local education development fund” and “school-based financial management in junior high schools and elementary schools” 　(1) In brief, junior high schools and elementary schools had most of the properties and advantages of the affiliated units’ budget after the municipality and county governments establishing the affiliated units’ budget of the local education development fund, and it’s helpful for the schools to implement the “school-based financial management.” 　(2) The deficiencies of the affiliated units’ budget of local education development fund: A. There are still some additional restrictions of the affiliated units’ budget of local education development fund made by the municipal and county governments, which should be loosened. B. Other county governments except for municipal governments suggest that they need to set up a professional special agency to conduct those affairs of the affiliated units’ budget of local education development fund. C. The regulations and operations of the affiliated units’ budget of local education development fund always change, and the staff redeploy too often, so that there are some problems in the process of practices. D. The interviews of the accountants’ needs are insufficient during the development process of “the accounting system of local education development fund”. Furthermore, the system is unstable and its functions are insufficient, so there is still room for improvement. 　(3) As for the preference degree of the affiliated units’ budget of local education development fund, most of the participants (6 participants) felt “like”, 3 participants felt “fair”, and 2 participants felt relatively “unlike.” 2.The current situation of the school-based financial management, school innovative management, and school effectiveness (1) The current situation of the school-based financial management belonged to the extent of slightly high (M=3.88) after establishing the affiliated units’ budget of the local education development fund. (2) The specialist schools’ practice extent of the “school innovative management” was very high (M=4.06), and their “school effectiveness” was also very high (M=4.09) after establishing the affiliated units’ budget of the local education development fund. 3.The relationships between school-based financial management, school innovative management, and school effectiveness (1) “School-based financial management” has far-reaching and positive direct effects(γ1=.78) on “school innovative management”. That is, the higher the implement degree of “School-based financial management” is, the higher practice degree of “school innovative management” will be. (2) “School innovative management” has far-reaching and positive direct effects(β1=.92) on “school effectiveness”. That is, the higher the practice degree of “school innovative management” is, the better the “school effectiveness” will be. (3) Although the “School-based financial management” has no significant effect on “school effectiveness”, “School-based financial management” has an indirect effect on “school effectiveness” through the “school innovative management” (the indirect effect size is .72). In other words, when the practice degree of “School-based financial management” is higher, the “school effectiveness” will be enhanced indirectly through the “school innovative management” 4.The effects of the context variables on the school-based financial management, school innovative management, and school effectiveness (1) 4 context variables have significant effects on the school-based financial management. These variables involve sex, position, district, and school size. (2) 3 context variables have significant effects on the school innovative management. These variables include sex, position, and school size. (3) 3 context variables have significant effects on the school effectiveness. These variables are sex, position, and school size. Finally, according to the results of the present study, there were some suggestions be proposed.

Made available in DSpace on 2016-03-15T19:30:46Z (GMT). No. of bitstreams: 1 Evelyn Seligmann Feitosa.pdf: 4150862 bytes, checksum: c2fb95c13060f06c44c6788bbbfd1fc6 (MD5) Previous issue date: 2011-11-10 / Fundo Mackenzie de Pesquisa / The allocation of resources and the constant search for competitive advantages differentiators to reach best results are always business challenges. In the contemporary context, in order to achieve superior performance, it reinforces the company's need to have, and make good use, of scarce, valuable, non-substitutable and inimitable resources. These resources include brands, customer base, knowledge, ability and competence of the work teams, corporate culture, partnerships and operational processes established, among other intangible assets, usually arising from a long and risky development process. Mergers and acquisitions (M & A) arise, then, as an important strategic action, being an alternative means to obtain and accelerate the accumulation of these resources within the companies. That is the subject of this work, which discusses the importance of existing and intangible assets disclosed, previous to the M & A transactions, their classification into various types, measurement, and impact on the resulting firm's financial performance in long term. The overall objective of this thesis was to analyze how this performance, after a minimum period of 36 months of the event, is related to the existence, level of disclosure and the nature of intangible assets in the organizations involved. One hundred-eighteen (118) companies were investigated in fifty-nine (59) cases of M & A occurred in France between 1997 and 2007; the study reflects a multi-method research, pluralistic, on qualitative and quantitative aspects. Intangible assets disclosure indicators were built by applying the content analysis technique to financial and accounting reports provided by the companies prior to the events, as well as financial indicators (proxies) for the existence of intangibles were calculated. These indicators were initially confronted with each other and later their explanatory power in relation to financial ratios of growth and profitability (for the corporation and its shareholders), which are the analyzed dimensions of financial performance. Many methods for statistical analysis were used in the multivariate data analysis (correlations and factor analysis, multiple regressions) and in the structural equation modeling (SEM), via Partial Least Squares (PLS). A total of twelve models, with statistics significance, were established to express the relationship among the constructs examined. Best results were achieved in the models developed with variables of semantic origin, in detriment of those with financial indicators only. The results obtained in this thesis leads to deduce that, in this study, there are positive relationships between the existence and the disclosure of intangible assets by firms involved in the operations of M & A and subsequent financial performance, measured by the corporate profitability and the growth of the resulting organization. This suggests that the strategic choice for business growth via M & A operations is favorable to the accumulation of intangible assets in the firms, in search for better results. / A alocação de recursos e a constante busca por diferenciais competitivos, visando melhores resultados, são grandes desafios empresariais. No contexto contemporâneo, para obter desempenho superior, reforça-se a necessidade de a empresa dispor, e fazer bom uso, de recursos raros, valiosos, não-substituíveis e de difícil imitação. Dentre estes recursos, destacam-se aspectos como as marcas, a base de clientes, o conhecimento, a capacidade e competência das equipes de trabalho, a cultura corporativa, as parcerias e os processos operacionais estabelecidos, dentre outros ativos intangíveis, geralmente decorrentes de longos e arriscados processos de desenvolvimento. As fusões e aquisições (F&A) surgem, então, como movimentos estratégicos importantes, sendo meio alternativo para obter e acelerar a acumulação destes recursos nas empresas. É essa a temática deste trabalho, que discorre sobre a importância dos ativos intangíveis existentes e divulgados previamente às operações de F&A de empresas, sobre a classificação dos seus diversos tipos, a sua mensuração e o seu impacto sobre o desempenho financeiro da firma resultante, no longo prazo. O objetivo geral desta tese foi analisar como este desempenho, após prazo mínimo de 36 meses do evento, está relacionado à existência, ao nível de divulgação e à natureza dos ativos intangíveis das organizações envolvidas. Foram investigadas 118 empresas, em 59 casos de F&A ocorridos na França entre 1997 e 2007, em uma pesquisa multi-métodos, pluralística, nas vertentes qualitativa e quantitativa. Foram construídos indicadores de divulgação (disclosure) de ativos intangíveis, mediante aplicação da técnica de análise de conteúdos aos relatórios contábil-financeiros disponibilizados pelas empresas antes do evento, e calculados indicadores financeiros (proxies) para a existência de intangíveis. Estes indicadores foram inicialmente confrontados entre si e posteriormente quanto ao seu poder explicativo em relação aos índices financeiros de crescimento e de lucratividade (empresarial e para os acionistas), que são as dimensões analisadas do desempenho financeiro. Utilizaram-se métodos de análise estatística de dados multivariados (análises de correlações, fatoriais, regressões múltiplas) e modelagem em equações estruturais, via Partial Least Squares (SEM- PLS). Foram estabelecidos, no total, doze modelos com significância estatística para expressar o relacionamento entre os construtos examinados. Alcançaram-se melhores resultados nos modelos desenvolvidos com variáveis de origem semântica, em detrimento daqueles que utilizaram indicadores exclusivamente financeiros. Os resultados obtidos nesta tese permitiram deduzir que há relações positivas entre a existência e a divulgação de ativos intangíveis pelas firmas envolvidas nas operações de F&A estudadas e o posterior desempenho financeiro, mensurado pela lucratividade empresarial e pelo crescimento, da organização resultante. Isto sugere que a opção estratégica por crescimento empresarial via operações de F&A é favorável ao acúmulo de recursos intangíveis nas firmas, na busca por melhores resultados.