O estudo tem por escopo avaliar a conveniência e os impactos da redação do art. 136, §1º, da Lei 11.101/05, que protege as cessões de crédito para veículos de securitização dos efeitos dos artigos 129 e 130 do mesmo normativo, que, respectivamente, tratam dos atos ineficazes e dos atos revogáveis, em relação à massa falida. Isto em um ambiente de ausência de normas que regulem as cessões de crédito em operações de securitização. A análise perpassa a proteção pela normativa competente das relações creditícias, em um cenário já bastante comprometido pela crise financeira, isto é, a hipótese de falência do originador. Em suma, a ideia é entender o balanço entre a circulação do fluxos financeiros, as influências dos riscos no mercado de capitais e a tutela legal das operações a crédito no Brasil. / The study aims to assess the appropriateness and the impact of the article 136, paragraph 1, of the Law no. 11.101/05, which protects credit transfers to securitization vehicles of the effects of articles 129 and 130 of the same Law, which, respectively, deal with ineffective acts and the acts revocable, in relation to the bankruptcy. This in an environment of lack of rules governing the assignment of credit securitization operations. The analysis pervades the protection by competent regulatory credit relations, in a scenario already compromised by the financial crisis: the credit sellers bankruptcy. In short, the idea is to understand the balance between the circulation of financial flows, the influences of the risks on the capital market and legal guardianship of the credit operations in Brazil.

Made available in DSpace on 2016-07-27T14:20:33Z (GMT). No. of bitstreams: 1 Raquel Santana Schiavon Sanchez.pdf: 411121 bytes, checksum: c2c5e5e09cb21ce2c58fcaccfc1de299 (MD5) Previous issue date: 2007-03-12 / This study investigates the influence of non-verbal communication on the efficiency of salespersons, through an analysis of how well different subjects can perceive-recognize universal facial expressions of emotions. Our subjects were 15 salespeople employed by a retail and service company and 100 graduate business students of a university in Goiânia. A questionnaire and the “reading faces” test (Ekman (2003) were applied to each subject. The test consists of 14 photographs of the face of a same person with facial expressions of sadness, disgust, happiness, anger, fear and disdain. The hypthesis, that the more one knows how to interpret emotional facial expressions, the more successful persons are in their sales results (as presented in the literature), was not confirmed, although it was demonstrated in the study that all the salespeople tend to make use of non-verbal communication in their daily activities. / Este estudo é uma investigação acerca da influência da comunicação não-verbal na eficiêcia dos vendedores, através de uma análise da facilidade com que diferentes sujeitos percebem-reconhecem expressões faciais de emoções universais. Participaram deste experimento 15 vendedores de empresa varejista e de serviço e 100 alunos do curso de graduação em administração de uma universidade em Goiânia, GO. Foi aplicado um questionário e o teste “Lendo faces” do Ekman(2003), que consiste em 14 fotos do rosto de um mesmo sujeito com as expressões de emoções faciais de tristeza, nojo, alegria, raiva, medo e desdenho. Não foi confirmada a hipótese de que quanto mais sabe-se interpretar as expressões faciais de emoção, mais sucesso as pessoas têm em seus resultados de vendas, como é apresentado na literatura, embora todos os vendedores tendem a fazer uso da interpretação da comunicação não-verbal nas suas atividades diárias, como ficou demonstrado na pesquisa

Montrer comment Radclyffe Hall construit la notion de Sale dans ses romans et comment cette notion affecte la relation aux autres et à soi des personnages. Proposer une réhabilitation de Radclyffe Hall et de son oeuvre. Voir comment Radclyffe Hall propose une éthique de l'altérité qui s'appuie sur le Sale. / Show how Radclyffe Hall expresses the notion of Filth in her novels and how this notion affects her characters' relationships to their selves and to the others. Offer a new vision of Radclyffe Hall and her novels. See how Radclyffe Hall suggests an ethics of alterity based on the notion of Filth.

Made available in DSpace on 2016-04-25T16:44:17Z (GMT). No. of bitstreams: 1 Juliana Martins Vantine.pdf: 1219831 bytes, checksum: c27a63b6a8188a9fbe147b3cf35aa4e1 (MD5) Previous issue date: 2010-12-20 / This dissertation is related to emotions and gender in the sales negotiation process of consulting and audits projects, and the main objective of it is to understand the perception regarding the emotions in the negotiation process, as well as identifies what kind emotions are presented in this process. One of the aspects that get influence into a negotiation process is the emotion, which is presented in any negotiation process. The emotion can be better controlled by a person and more apparent in another; however what is common in this process is the fact that it exists and can be an issue in a big deal closing process. Some emotions can confuse the thoughts complicating the relationship with the counterparty during the negotiation process. Besides the emotions, other variables that can influence the negotiation are as follows: power, time and information. Not necessarily in a negotiation you must have all three variables, as just one of them can occur in this process. These variables come from contact with people; learning regarding prior situations lived by the person, prior experiences; therefore based on the day-by-day activities lived by the person. The survey had a sample size of 30 negotiators, including 11 women and 19 men who work in São Paulo with a global auditing and consulting firm. In order to catch the data the PANAS-X scale was applied, which contains 60 emotions, and are grouped into the following sub-scales: positive emotion, negative emotion, juvenescence, self confidence, attention / care, fear, hostility, guilt, sadness / melancholy shyness, fatigue, serenity and surprise. In addition, interviews were performed using opening questions in order to understand in detail how the negotiation process is. The result was that there are differences in the emotions felt by men and women negotiators, and in this sample the negotiators presented much more positive emotions, such as interested, caring, active, determined, focused, self-assured, and confident / Esta dissertação trata das emoções e do gênero num processo de negociação de venda de projetos de consultoria e auditoria, e tem como principal objetivo entender a percepção com relação às emoções no processo de negociação e identificar quais emoções estão presentes nesse processo. Um dos aspectos que influenciam um processo de negociação são as emoções, elas estão presentes em todo e qualquer processo de negociação. Ela pode ser mais bem controlada por uma pessoa e mais aparente em outra, mas o que é comum é o fato dela existir e poder ser um obstáculo para o fechamento de um grande negócio. Algumas emoções podem prejudicar o raciocínio, deixando a pessoa prejudicada no relacionamento com a contraparte. Além das emoções outras variáveis que influenciam uma negociação são: poder, tempo e informação. Numa negociação não necessariamente deve-se ter todos os três pilares. Pode ocorrer neste processo de existir apenas um. Essas variáveis surgem do contato com as pessoas, do aprendizado de situações vivenciadas, do aproveitamento de oportunidades, ou seja, no dia-a-dia do indivíduo. A pesquisa teve como amostra 30 negociadores, sendo 11 mulheres e 19 homens, de uma empresa global de auditoria e consultoria, que trabalham no escritório de São Paulo. Para a captura dos dados aplicamos a escala PANAS-X, a qual contém 60 emoções, que são agrupadas em sub-escalas: emoção positiva, emoção negativa, jovialidade, autoconfiança, atenção/cuidado, medo, hostilidade, culpa, tristeza/melancolia, timidez, fadiga, serenidade e surpresa. Além disso, efetuamos entrevistas com perguntas abertas, para entender com mais detalhe como funciona o processo de negociação. O resultado identificado foi que há diferenças nas emoções sentidas entre os homens e mulheres negociadores, e nesta amostra os negociadores demonstraram mais emoções positivas, como: interessado, atencioso, ativo, determinado, concentrado, seguro de si mesmo, confiante, coragem

Made available in DSpace on 2016-04-25T16:44:33Z (GMT). No. of bitstreams: 1 Keyla Priscila dos Reis de Almeida.pdf: 2338860 bytes, checksum: d2a882d9e338893c786b64e6cc0017e7 (MD5) Previous issue date: 2013-05-24 / This paper analyzes how sensory marketing applied to the point of sales affects store attractiveness and shopper loyalty and preference levels. Experiential marketing has gained importance in a context in which physical shopping channels are not only increasingly competing with each other, but also being challenged by the online channel, which offers more convenience and, in some cases, better prices. One must bear in mind that shoppers are overwhelmed with visual stimuli and tend to respond better to stimuli involving more than one sense. This dissertation is a multiple case study which aims to compare loyalty and preference rates between two Carrefour hypermarkets: one with a traditional concept and another with the Planet concept. In the light of the ever-growing difficulties in differentiating hypermarkets from other channels, Carrefour Planet is an attempt on Carrefour's part to restructure its hypermarkets through purchase solution centers, in which each department conveys a differentiated atmosphere, focused on exploiting its key items and sensory elements. Despite Carrefour's efforts to differentiate its hypermarkets we conclude from this study that the sensory management approach did not promote an increase in shopper loyalty and preference rates when we compare a Carrefour Planet and a traditional Carrefour store, although the Planet store did stand out as the most attractive. We recommend the development of future studies comparing loyalty and preference rates for the same point of sale (before and after the employment of sensory elements) / O presente trabalho analisa a influência do marketing sensorial aplicado ao ponto de venda na melhoria dos índices de atratividade, lealdade e preferência dos shoppers à loja. O marketing experimental tem ganhado relevância em função da maior concorrência entre os canais de compra físicos e da disputa destes com o canal virtual, que oferece maior conveniência e, em alguns casos, melhores preços. Há que se levar em consideração que os shoppers estão sobrecarregados de estímulos visuais e que tendem a responder melhor a estímulos que envolvam mais de um sentido. Esta dissertação é um estudo de caso múltiplo que visa comparar os índices de lealdade e preferência de dois hipermercados da rede Carrefour, um com conceito tradicional e outro com conceito Planet. O Carrefour Planet é uma tentativa do Grupo Carrefour de reestruturar o hipermercado, através de centros de soluções de compra, no qual cada departamento transmite uma atmosfera diferenciada e centrada na exploração de seus principais itens e elementos sensitivos, pois os hipermercados têm encontrado dificuldades de se diferenciar ante os demais canais. Apesar dos esforços do Carrefour em diferenciar o hipermercado, é possível concluir do presente trabalho que a gestão sensorial do ponto de venda não trouxe aumento nos índices de lealdade e preferência dos shoppers quando comparadas a loja Planet e a loja Carrefour tradicional, embora a loja Planet tenha sobressaído como a mais atrativa. Recomenda-se o desenvolvimento de estudos futuros que comparem os índices de lealdade e preferência de um mesmo ponto de venda (antes e após o uso de elementos sensitivos)

The long-standing concept of risk management in the financial sector has attracted more attention after the financial crisis of 2007–2008. In the context of ship finance, marine insurance has proven itself to be an effective tool to transfer certain shipping risks to insurers who are not directly involved in the ship finance projects. This thesis provides original suggestions concerning the role of marine insurance in ship finance, combining a financial perspective, an insurance perspective and a legal perspective. Marine insurance is a key risk management technique that fits into the general risk management process adopted by ship financiers. However, it is not necessarily the most appropriate technique in every particular case due to its limitations and costs. As a result, insurance gaps are identified to assist financiers in optimising the use of marine insurance and to help insurers to spot business opportunities. Marine insurance is a contract which is to be governed by and construed in accordance with the law. At the same time, marine insurance is a contract rather than a guarantee: if something goes wrong in the ship finance package and there is a marine policy, it should not be assumed that the policy represents money in the bank. Things can go wrong under the policy: apart from the legal risks relating to claims under the policy, the law itself may be a risk. In the context of ship finance, the risk transfer is not the only role of marine insurance. Other roles include, inter alia, reducing capital costs, improving the liquidity of shipowners and shipbuilders, and providing peace of mind for ship financiers. Nevertheless, such roles can only be created and sustained if the insurance contracts are carefully drafted and the legal risks are properly managed. The intention has been to state the law as it stands on October 28, 2017.

This diploma thesis deals with the presentation and disclosure requirements of non-current assets held for sale and discontinued operations in accordance with rules and requirements of IFRS. The theoretical part is divided into several areas. The most important chapter is Non-current assets held for sale, in which are detailed rules for their classification, measuring and reporting and the chapter Discontinued operations. Conclusion of the theoretical part is devoted to Czech accounting legislation, what criteria are required in connection with this issue. The practical part is focused on illustration application of IFRS 5 in selected companies. The aim of this analysis is to determine whether these companies comply with the rules and requirements of IFRS 5 in their financial statements.

The thesis is focused on running of direct sale corporation and emphasis on employee motivation. The main goal is analysis of current motivation system and remuneration of independent beauty consultants in Oriflame cosmetics. Further objectives are effectiveness evaluation, drawbacks determination and proposals of possible improvement. Theoretical part is based on study of expert literature and brings us into domain of sale, motivation, stimulation tools and creation of motivation programs. Practical part gives basic information about company Oriflame cosmetics, its current activities and employee motivation system. Effectiveness of beauty consultants` motivation evaluation is based on questionnaire, personal interviews, corporate documents and personal experience. Related proposals and recommendations shall lead to higher influence of corporate motivation system.

Depuis plusieurs années, la procédure de data-room s'est imposée auprès des professionnels de l'investissement comme le mode privilégié de vente d'immeuble leur permettant d'organiser efficacement la rotation de leur patrimoine. Juridiquement, cette procédure se déroule en deux phases. La première, précontractuelle, imposera aux candidats-acquéreurs, de déterminer la valeur de l'immeuble suite à un audit de chacune de ses composantes (juridique, financière, environnementale, technique, fiscale), puis de formuler à une date convenue entre les parties une offre ferme d'achat. La seconde, contractuelle, permettra au candidat-acquéreur retenu par le vendeur de finaliser, par la rédaction d'une promesse puis de l'acte authentique, les conditions de réalisation de la vente.Le recours à une telle procédure n'est pas exempt de risques. D'une part, dans le silence de la loi, elle n'est soumise à aucun régime spécifique et relève donc du droit commun de la responsabilité civile (délictuelle et contractuelle) et plus exceptionnellement de la responsabilité pénale. D'autre part le foisonnement de normes juridiques que doivent maîtriser les candidats-acquéreurs lors de la valorisation de l'immeuble peut induire un risque d'erreur dont la conséquence économique est une surévaluation du prix d'acquisition.Pour parvenir à maîtriser ce double niveau de risque que nous qualifierons de juridique et d'opérationnel, il a fallu dans un premier temps déterminer le régime de responsabilité dont relève cette procédure et ce à chacune de ces phases, puis dans un second temps analyser le déroulement de la phase d'audit en vue de proposer un modèle le plus exhaustif possible. / Regarding the legal aspect, the data room procedure is divided into two phases. The first one, a pre-contractual phase, will oblige the bidders to determine the value of the property following a due diligence process of each of its components (legal, financial, tax …), and then to provide a binding offer at an agreed date. The second phase, the contractual one, will allow the bidder selected by the seller to finalize, by the drafting of a call option and a deed, the conditions of completion of the sale.The use of such a procedure is not without risks. On the one hand, since no specific law is applicable, such procedure is not subject to a specific regime and therefore falls under the common law of civil liability (tort and contract) and exceptionally criminal liability. On the other hand, the abundance of legal standards that must be respected by the bidders when valorizing the property may lead to a risk of mistake. The economic impact of such risk is an overvaluation of the purchase price.In order to deal with this double level of risks that are considered as legal and operational risks, the liability regime governing such procedure had to be, in the first place, determined and thus for each phase, and, in second place, the due diligence process had to be analyzed in order to establish a most exhaustive template as possible .

Made available in DSpace on 2016-04-28T20:19:26Z (GMT). No. of bitstreams: 1 2004-Wesley Silva dos Santos.pdf: 357791 bytes, checksum: 46fd421c2445a057988fa258bfb39d8c (MD5) Previous issue date: 2004-05-07 / This work treats of the price in the commodities that are commercialize by small and middle companies, which the real object consists in the resell of these commodities. This kind of methodology allows seeing how is the economical results that came from the each unit which is commercialize. This theme is very important to companies success as same authors says like Porter (1990:469) and Catelli (2001:344). They affirm that the economics result is the best way to identify how are destined to resell, aren?t object of a consensus in the literary middle, and because of this the national?s literature is very shortage in the practical level. Basically the difference between these methodologies that are found in this application of rates and applications, as usual then definition of the local dates. Some authors like Assef (2003) in his book Practice manual of the formation in the sales price (2003), takes in consideration the application tax to being then taxes that incidents in the present sales value, already the KPMG Peat Marwick Dreyfuss?, which is expose in the book Course of Manager Accountancy ,CRC-SP, (1993), takes in consideration the discount taxes. The methodology that are proposal in this work, made use of 3 rates to can put a price where takes in consideration the application tax when the company has excess resorts and pick up tax when the company requires some resorts. The third tax is utilized to analysis the comparative of the economic viable of the rate title. Other difference found between these methodologies is the consideration of the focal date to take the taxes to the present value, where they considerate are the day of the invoice. The oscillation of the results with the found literature in relation to the proposal methodology is to 20%. The principal purpose of this work is to show that purpose methodology is most correct than the others methodologies that are found in the commerce and literary market. Considering the practice need of the mathematics, like a rational speech, and the best method the proposal methodology is more precise and is the best to adapt with the commerce reality inside the methodologies that are researched. / O trabalho trata da precifica??o de mercadorias comercializadas por empresas cujo objeto real consiste na revenda destas mercadorias. A metodologia proposta permite verificar o resultado econ?mico de cada item comercializado. O tema precifica??o ? de suma import?ncia para o sucesso das empresas conforme os autores Porter (1990:469) e Catelli (2001:344). Os autores alegam que o resultado econ?mico ? o melhor indicador de efic?cia empresarial. Por?m, o c?lculo do resultado da venda e da precifica??o de mercadorias destinadas a revenda n?o ? objeto de consenso no meio liter?rio, sendo escassa a literatura nacional que dela trata no modo pr?tico. Basicamente a diferen?a entre as metodologias encontradas esta na aplica??o de taxas de juros e taxas de aplica??o bem como defini??o de datas focais. Alguns autores como Assef em seu livro Manual pr?tico e Forma??o de Pre?o de Venda ,(2003) leva em considera??o a taxa de aplica??o para trazer as taxas incidentes na venda a valor presente, j? a metodologia da KPMG Peat Marwick Dreyfuss, exposto no livro Curso de Contabilidade Gerencial do Conselho Regional de Contabilidade de S?o Paulo (1993:100) leva em considera??o a taxa de desconto (capta??o). A metodologia proposta neste trabalho, utiliza-se de 3 taxas de juros para poder precificar onde leva em considera??o a taxa de aplica??o quando a empresa possui recursos excedentes e a taxa de capta??o quando a empresa necessita de recursos. A terceira taxa ? utilizada para an?lise de compara??o da viabilidade econ?mica de desconto de t?tulos. Outra diferen?a entre as metodologias encontradas ? a da considera??o da data focal para levar as taxas a valor presente onde elas consideram a data do faturamento. A oscila??o dos resultados obtidos com as literaturas encontradas em rela??o a metodologia proposta oscilou em at? 20%. O objetivo principal deste trabalho ? propor uma metodologia diferente das metodologias encontradas no mercado comercial e liter?rio.Considerando a matem?tica, como uma linguagem l?gica, e a necessidade pr?tica do mercado comercial para definir o melhor m?todo de se precificar e calcular a margem de contribui??o de uma venda, conclui-se que a metodologia proposta ? mais precisa e a que melhor se adapta a realidade comercial dentre as metodologias pesquisadas.