Revenue accounting is a complex area of accounting with a lot of freedom for companies to adapt their accounting structures after its own needs. Depending on what the company in question regards as the purpose of a financial statement and how important that purpose is regarded the accounting structure will differ between companies. This study aims to examine which factors affect the structure of companies’ revenue accounting structure for continuing production. The purpose is to show how intricate balancing the different properties, principles and goals that are desired within revenue accounting for continuing production can be. The study was performed with a qualitative method and used semi-structured interviews regarding revenue accounting with the chief financial officers at seven different companies in the construction and consulting sector located within the Stockholm area. These interviews were later analyzed by means of accounting theories and research articles. The study concluded that the most crucial factor determining companies’ revenue accounting structure was accurate accounting both for internal and external use. Furthermore taxes, concern restriction or qualitative accounting properties had no effect. The elemental account principles could be seen to have had a certain influence. It could also be concluded that many companies prioritized a smooth revenue stream when deciding how to design their revenue accounting.

The objective of this research was to investigate the application of the ontopsychological business consulting model in Brazilian organizations and the perception of the results obtained by it diagnosis. The work structure presents first the historical and conceptual aspects of business consulting, and then reported a few models of it, devoting more attention to the ontopsychological model. With a qualitative and exploratory approach, this study concentrates it analysis on the cases of three companies with 100% Brazilian capital, through semi-structured interviews. The series of interviews was built through three main axes: initial approach, process and results. The sample was selected by convenience, totaled 14 subjects: five consultants, who use this model in their jobs, and nine entrepreneurs of the three companies surveyed. The collected data were classified by content analysis into five categories that emerged from both theoretical discussions and interviews. Among the results shown in the companies studied, we highlight the economic, the individual, the management and the business dynamics gains arising from the application of this model. Moreover, it was found that it is a model which attention is directed to the personality of the main leadership and how it materializes in the organization, enhancing interdisciplinary discussion in the administrative area. / O objetivo desta pesquisa foi investigar a aplicação do modelo de consultoria empresarial ontopsicológico em organizações brasileiras e a percepção dos resultados obtidos em virtude de seu diagnóstico. Inicialmente foram apresentados aspectos históricos e conceituais sobre consultoria empresarial. Em seguida relataram-se alguns modelos de consultoria, dedicando maior atenção ao modelo ontopsicológico. Com caráter qualitativo-exploratório, foram estudados os casos de três empresas com capital 100% brasileiro através de entrevistas semiestruturadas. O roteiro das entrevistas foi construído por meio de três grandes eixos: abordagem inicial, processo e resultados. A amostra, selecionada por conveniência, totalizou 14 sujeitos, sendo cinco consultores que utilizam este modelo em sua atuação profissional e nove empresários da alta gestão das três empresas pesquisadas. Os dados coletados foram classificados através da análise de conteúdo em cinco categorias que emergiram tanto das discussões teóricas como das entrevistas. Entre os resultados evidenciados nas empresas estudadas, destacam-se os ganhos econômicos, individuais, de gestão e de dinâmica empresarial decorrentes da aplicação deste modelo. Além disso, verificou-se que é um modelo cuja atenção está direcionada para a personalidade da principal liderança e como esta se materializa na organização, reforçando a discussão interdisciplinar na área administrativa.

Submitted by Alison Vanceto (alison-vanceto@hotmail.com) on 2016-10-06T13:51:49Z No. of bitstreams: 1 TeseVRZR.pdf: 1985391 bytes, checksum: 371d61d2112a51cf7a42d23a1aeda939 (MD5) / Approved for entry into archive by Marina Freitas (marinapf@ufscar.br) on 2016-10-20T19:25:26Z (GMT) No. of bitstreams: 1 TeseVRZR.pdf: 1985391 bytes, checksum: 371d61d2112a51cf7a42d23a1aeda939 (MD5) / Approved for entry into archive by Marina Freitas (marinapf@ufscar.br) on 2016-10-20T19:25:31Z (GMT) No. of bitstreams: 1 TeseVRZR.pdf: 1985391 bytes, checksum: 371d61d2112a51cf7a42d23a1aeda939 (MD5) / Made available in DSpace on 2016-10-20T19:25:37Z (GMT). No. of bitstreams: 1 TeseVRZR.pdf: 1985391 bytes, checksum: 371d61d2112a51cf7a42d23a1aeda939 (MD5) Previous issue date: 2015-05-29 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / This project investigates the foundation and strengthening of SEBRAE institution, known as a reference in the consulting segment for micro and small enterprises in our country. For this purpose, makes an initial survey of scientific literature on the subject, beyond identifying and presenting some data and indicators related to small Brazilian companies, in order to demonstrate their actual importance in the Brazilian economic scenario. Then, it reexamines the consulting industry history in Brazil and in the world, resuming Consulting Cartography in Brazil and the studies conducted here about the sector. Finally, it presents the data identified about SEBRAE's trajectory since its birth and its development over the 40 years of its history. The study is based on the analysis of documents and data generated by the institution, publications about it, interviews with directors, employees and consultants, and it makes a general analysis of the institution from its activities in consulting, in order to identify and describe how it is made setting the agenda and products offered, the attended audience, the consulting agents, its organizational structure and the applied strategies for achieving their goals. As a result, it was possible to identify the major growth with consulting services as from changes in the strategies and products offered to different customers in all three stages presented: decades of 1970/1980, the 1990s and from 2000s, when it strengthens its performance in public policy, and its products are defined to micro and small enterprises, in addition to individual micro entrepreneurs, both formal and potential. / Este trabalho investiga o movimento de criação e fortalecimento da instituição SEBRAE, tida como referência no segmento de consultoria para a micro e pequena empresa em nosso país. Para isso, faz um levantamento inicial da produção científica sobre do tema, além da identificação e apresentação de alguns dados e indicadores referentes às pequenas empresas brasileiras, de modo a demonstrar sua efetiva importância no cenário econômico brasileiro. Na sequência, faz uma releitura do histórico da indústria da consultoria no Brasil e no mundo, retomando a Cartografia da Consultoria no Brasil e os estudos realizados aqui acerca do setor. Finalmente, apresenta os dados identificados acerca da trajetória do SEBRAE, desde seu nascimento e seu desenvolvimento ao longo dos 40 anos de sua história. O estudo parte da análise de documentos e dados gerados pela instituição, publicações sobre a mesma, entrevistas com diretores, funcionários e consultores e faz uma análise geral da instituição a partir de sua atuação na consultoria, a fim de identificar e descrever como é feita a definição da agenda e dos produtos oferecidos, o público-alvo atendido, os agentes de consultoria, sua estrutura organizacional e as estratégias empregadas para o atingimento de seus objetivos. Como resultado, foi possível identificar o grande crescimento no número de atendimento com consultorias, a partir das transformações nas estratégias e produtos oferecidos para clientes distintos nas três fases apresentadas: décadas de 1970/1980, década de 1990 e a partir dos anos 2000, quando fortalece sua atuação em políticas públicas, e são claramente definidos seus produtos para micro e pequenas empresas, além dos produtos para microempreendedores individuais, tanto os existentes quanto potenciais.

Made available in DSpace on 2015-05-14T13:16:29Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 1152460 bytes, checksum: 0d7dc8d42db8c9685e35f0f3a4a4baf7 (MD5) Previous issue date: 2009-08-17 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This study addressed the activity of professionals engaged in consulting organization, whose number is increasing according to the revocation or dry areas of Human Resources (HR) in business, one of the unfolding of productive restructuring. The recent character of this process led us to explore, from a point of view of activity, which are the characteristics of this work. In that sense this research was aimed at general: to analyze the activity of professionals working in organizational consultancy in the city of João Pessoa/PB, and as specific objectives: to identif identify the difference from the real-prescribed, the modes of management and labor variability; outline the conditions and organization of work to contextualize the activity of the consultant / analyst RH, to investigate the relationship with the mental work, by identifying the sources of suffering and pleasure, the dynamics of recognition. As theoretical contributions of this study, we used the Work Psychodynamics offering decisive contributions to understanding the issues about subjectivity and mental health at work and Activity Ergonomics, that discipline, to focus on the difference between prescribed work (with the task) and real work (associated with the activity), shows all the effort of managing the variabilities. The work, according to these approaches is not as simple implementation, it always requires a mobilization of workers. As to the method adopted, it was the qualitative approach as the most appropriate, given the need to access the subjective experiences at work. A total of nine consultants from HR (all female) who work in four organizational consultancy in the city of João Pessoa/PB. Data analysis was conducted through Content Analysis, seeking to identify the categories emerging in the speech of the professionals interviewed, in view of the proposed objectives. The results show that the scenario of organizational consultants, charges and pressures, especially from -contracting companies, is one of the biggest factors leading to tension, anxiety and emotional distress for the consultants. The terms "hit process", "you have to go mad," "not for the phone to ring," you must roll, "has much to samba," applicants in depositions, testimony and mental health may be affected by this work. In some consulting division of tasks to be mistaken for an assembly line where each of the consultants is responsible for a stage of the selection process. Wages are an important factor of dissatisfaction, in general, receive a wage mark. However, the satisfaction candidates who obtained the job through consultation, is considered one of the most rewarding forms of recognition. The fact of HR consultants are a bridge, a link between the candidate who is unemployed, and the wave you want it, makes such an intermediated workers important in the process of professional reintegration. / Este estudo abordou a atividade de profissionais que atuam em consultorias organizacionais, cuja quantidade vem crescendo em função da extinção ou enxugamento das áreas de Recursos Humanos (RH) nas empresas, um dos desdobramentos da Reestruturação Produtiva. O caráter recente desse processo levou-nos a explorar, a partir de um ponto de vista da atividade, quais as características desse trabalho. Nesse sentido, essa pesquisa teve como objetivo geral: analisar a atividade dos profissionais que atuam em consultorias organizacionais na cidade de João Pessoa/PB, e como objetivos específicos: identificar, a partir da diferença prescrito-real, os modos de gestão do trabalho e das variabilidades; delinear as condições e a organização do trabalho que contextualizam a atividade do consultor/analista RH; investigar a relação psíquica com o trabalho, por meio da identificação das fontes de sofrimento e prazer, da dinâmica do reconhecimento. Como aportes teóricos deste estudo, utilizamos a Psicodinâmica do Trabalho que oferece contribuições decisivas para compreender as questões acerca da subjetividade e da saúde mental no trabalho e a Ergonomia da Atividade, disciplina que, ao focalizar a diferença entre o trabalho prescrito (associado à tarefa) e o trabalho real (associado à atividade), revela todo o esforço de gestão das variabilidades. O trabalho, de acordo com essas abordagens, não é considerado como mera execução, pois exige sempre uma mobilização do trabalhador. Quanto ao método adotado, considerou-se o enfoque qualitativo como o mais apropriado, haja vista o interesse em acessar as vivências subjetivas no trabalho. Foram entrevistadas nove consultoras de RH (todas do sexo feminino) que atuam em quatro consultorias organizacionais na cidade de João Pessoa/PB. A análise dos dados foi conduzida através da Análise de Conteúdo Temática, buscando identificar as categorias emergentes na fala dos profissionais entrevistados, tendo em vista os objetivos propostos. Os resultados apontam que no cenário das consultorias organizacionais, as cobranças e pressões, principalmente por parte das empresas-contratantes, é um dos maiores elementos geradores de tensão, ansiedade e desgaste emocional para as consultoras. As expressões processo atropelado , você tem que enlouquecer , o telefone não para de tocar , você tem rebolar , tem que sambar muito , recorrentes nos depoimentos, testemunham como a saúde mental pode ser afetada por esse trabalho. Em algumas consultorias a divisão de tarefas se confunde com uma linha de montagem, onde cada uma das consultoras é responsável por uma etapa do processo seletivo. Os salários constituem um importante fator de insatisfação, em geral, recebem um salário comercial. Contudo, a satisfação dos candidatos que conseguiram o emprego através da consultoria, é considerada uma das formas de reconhecimento mais gratificantes. O fato das consultoras de RH serem uma ponte, um elo, entre o candidato, que se encontra desempregado, e a vaga pretendida por ele, torna essas trabalhadoras um intermediador importante no processo de reinserção profissional.

The present essay attempts to explain the formation of a sector who leaded the campaign to revokeLima Metropolitana’s mayor, Susana Villarán, in 2013. The analysis focuses on the nature of power relations, within which institutions, actors, interests and chances of action are constituted. Our hypothesis is that the conglomerate of interests that organized for this purpose reveals a type of power organization in a network way: a flexible structure of links between people, groups and organizations, around different resources, one of which is State access. Sectors that led the «Yes» campaign express, rather than ideological differences, some networks resistance, bothered by management actions. / El ensayo se pregunta cómo explicar la constitución de un sector impulsor de la campaña por revocara la alcaldesa de Lima Metropolitana, Susana Villarán, el año 2013. El análisis se centra en el carácter de las relaciones de poder dentro de las cuales se constituyen instituciones, actores, intereses y posibilidades de acción. La hipótesis propuesta es que el conglomerado de intereses que se organizó para tal fin revela un tipo de organización del poder en forma de red: una estructura flexible de vínculos entre personas, grupos y organizaciones en torno a distintos recursos, siendo uno de ellos el acceso al Estado. Los sectores que impulsaron la campaña del SÍ expresarían, antes que oposiciones ideológicas, la resistencia de redes incomodadas por acciones de la gestión.

L’introduction des Technologies de l’Information et de la Communication (TIC) en formation exige le développement de nouvelles compétences pour répondre aux nouveaux besoins. Cela nécessite de repenser la formation des formateurs. La formation inclut l’aspect de l’apprentissage, qui a comme objectif d’élaborer les significations que requièrent, pour l’apprenant adulte, les expériences de sa vie. L’expérience à valeur formative est incluse dans un processus d’autoformation. L’expérience se transforme. De l’expérience solide et cristallisée à la réflexion et l’explicitation, ce travail de transformation passe par l’expression orale ou écrite. L’expérience est une étape existentielle qui développe l’autonomie de la personne par l’exploitation du retour sur l’expérience.Dans cette perspective, cette thèse réunit un nombre d’expériences en relation avec la trajectoire du rédacteur. L’objectif est d’examiner la place de l’expérience dans le développement des compétences et de l’identité professionnelles dans un parcours de master. Notre hypothèse est que l’expérience a un rôle décisif dans le développement des compétences et l’acquisition de l’identité professionnelles. Dans un premier temps nous analysons le rôle de l’expérience dans la formation. Ensuite, nous étudions les compétences développées à l’issue d’une formation de master 2 professionnel. Puis, nous examinons comment se développe une identité professionnelle par le biais d’un parcours de master 2 professionnel en Sciences de l’éducation. Nous étudions comment il est possible qu’un formateur en Français langue étrangère (FLE) développe une certaine gamme des compétences à travers un certain nombre d’expériences de vie, de travail et de formation. Nous terminons en proposant une modélisation de formation en master professionnel en FLE-TICE/Ingénierie pédagogique en prenant comme exemple d’étude de cas l’aboutissement de l’expérience du rédacteur de cette thèse. / The introduction of Information Technology and Communication (ICT) in education requires the development of new skills to meet new needs. This requires rethinking the training of trainers. The training includes the aspect of learning, which aims to develop the meanings that require, for the adult learner, the experiences of his life. Experience with educational value is included in the process of self-study. The experience is changing. Strong experience and crystallized thought and explanation, is transformed through oral or written expression. Experience is an existential stage that develops the autonomy of the person operating the return on experience.From this perspective, this thesis combines a number of experiences related to the path of its author. The objective is to examine the role of experience in skills development and professional identity in a master’s degree course. Our hypothesis is that experience has a decisive role in the development of skills and acquisition of professional identity. At first we analyze the role of experience in training. Next, we study the skills developed having completed the training of two professional masters and we examine how to develop a professional identity in the process. We study how it is possible that a trainer in French as foreign language (FFL) is developing a certain range of skills across a number of life experiences, work and training. We end by proposing a model of a professional master’s degree program in FFL/TIC/ Training engineering using a case study of the writer’s as an example.

Esta tese analisa as ações conjuntas do Estado e das empresas de consultoria voltadas à elaboração de planos no processo de produção de políticas públicas de turismo para o Nordeste do Brasil, considerando as possíveis consequências desta conjunção no processo de produção do espaço daquela região. Para tanto, elegeu-se como estudo de caso o PRODETUR/NE Programa de Desenvolvimento do Turismo no Nordeste, que se desenvolveu ao longo de duas décadas e abrangeu a quase totalidade dos municípios litorâneos da Região Nordeste. Orçado em um bilhão de dólares e tendo o BID como principal financiador, o PRODETUR/NE se desenvolveu em duas fases (PRODETUR/NE I - 1992-2002 e PRODETUR/NE II - 2002 a 2012) e tinha como objetivo reforçar a capacidade da Região Nordeste em manter e expandir sua indústria turística. Por meio desse Programa, os estados nordestinos investiram em grandes obras de infraestrutura urbana, como construção de estradas, reforma de aeroportos e implantação de saneamento básico, dotando o território do suporte necessário para o estabelecimento da atividade do turismo. O Programa tinha no planejamento um de seus pilares essenciais e, como parte desse processo, cada estado deveria elaborar planos que norteassem as ações a serem implantadas nos polos de turismo estabelecidos. Contudo, diante dessa exigência, revelou-se a fragilidade dos quadros técnicos das instituições públicas ligadas ao turismo e, nesse contexto, a solução adotada pelos estados, no âmbito do Programa, foi a delegação de uma função tipicamente estatal o planejamento de uma política pública de turismo a empresas de consultoria, supostamente especializadas no assunto. Assim, os Planos de Desenvolvimento Integrado do Turismo Sustentável (PDITS), principal instrumento de execução do planejamento turístico dos estados no PRODETUR/NE, tiveram sua elaboração completamente delegada a empresas de consultoria, traduzindo a forte institucionalização da terceirização no processo de produção da política pública de turismo, sobretudo, na segunda fase daquele Programa. Nesse sentido, importa destacar a atuação das consultorias como atores importantes, considerando que tais empresas atuam como agentes detentores de conhecimento sobre o território e, dessa maneira, possuem potencial para interferir, por meio de seu arcabouço ideológico e conceitual, no processo de planejamento e elaboração de políticas públicas. Partindo, pois, de um referencial teórico-metodológico calcado nas dimensões institucional, processual, material, e territorial das políticas públicas, buscou-se apreender os possíveis elos que ligam a terceirização presente na política pública de turismo ao processo de produção do espaço na Região Nordeste do Brasil. / This dissertation analyzes the partnership between the State and the consultancy firms aimed at drawing up plans in relation to the development of tourism policies to the Northeast of Brazil. It considers the eventual consequences of such conjunction to the production of space in that area. A case study was selected to perform such analysis: PRODETUR/NE Program of Tourism Development in the Northeast, which was carried out along two decades and incorporated almost all the coastal cities of the Northeast. With a budget of one billion dollars, PRODETUR/NE, whose main financial supporter was IDB, was developed in two stages (PRODETUR/NE I - 1992-2002 and PRODETUR/NE II 2002-2012). Its main objective was to reinforce the capacity of the Northeast in terms of sustainability and expansion of its tourism industry. This Program made it possible for the states of the Northeast to invest in large urban infrastructure projects, such as building roads, renovating airports, and implementing sanitation facilities, which provided the territory with the support necessary to the establishment of the tourism activity. Planning was one of the axes of the Program, hence, each state was supposed to draw up their own plans to guide the actions to be implemented in the designated tourism zones. Such requirement eventually revealed the deficiency of the technical staff in public institutions of tourism. In this context, the solution adopted by the states, for the effect of the Program, was to delegate a function which is typically performed by the state the planning of public policies for tourism to consultancy firms, which supposedly have expert knowledge on the topic. As a result, the Plans of Integrated Development for Sustainable Tourism (PDITS), main instrument of tourism planning implementation in the states under PRODETUR/NE, were completely commissioned to consulting companies. Therefore, there was a strong institutionalization of outsourcing in the development of public policies for tourism, especially in the second stage of that Program. In that matter, it is important to highlight the important role played by consulting companies, for they have acted as agents that detain knowledge about territory. Thence, they have the potential to interfere in the process of planning and drawing up public policies, by means of their ideological and conceptual framework. Having a methodological and theoretical basis anchored in the institutional, processual, material, and territorial dimensions of the public policies as a starting point, we searched to grasp the eventual links that connect the outsourcing in the tourism policy and the production of space in the Northeast of Brazil.

M.Phil. / Three test and certification bodies in the explosion prevention field currently exist in South Africa. One of these bodies was started in 2003 and faced a significant number of challenges in competition with the two other wellestablished bodies / institutions. This dissertation covers some of the internal and external challenges especially with respect to strategic marketing in a small and specialized industrial market, but also in the global market. The dissertation is based on the basic requirements, analysis and implementation of a marketing strategy and marketing plan, covering both the theoretical aspects and the specific challenges as experienced by the body in the case study. Market research, market segmentation, industry analysis, competitive analysis, aspects of industrial marketing and SWOT Analysis are topics included in the development of the strategic and marketing plan for the business in the case study.

When needing software, using the services of an IT consulting rm is todaya common solution for companies nowadays. To make a system suited forthe intended users it is important to focus on usability.There are many dierent approaches possible to use when developinga usable system. The purpose of this study was to study if any of theapproaches, goal-directed design, could be used when a customer orders asolution from a consulting rm. This was to be studied through a case studywhich was conducted at the IT consulting rm Sigma. One of Sigma's customersis Toyota Material Handling Group which is a supplier of forkliftsand additional services like the online eet management platform ToyotaISite. The platform is about to be further developed by connecting it to amobile application with the purpose of making the platform more accessibleand ecient. The assignment in the case study was to develop a prototypefor this mobile application. This was done using the goal-centered design approach.Further, in order to understand the work at Sigma today, interviewswere conducted with developers at the company.The data collected led to an analysis about how Sigma and other similarIT consulting rms could use the goal-centered design approach when developingsoftware. The conclusion drawn was that parts of the method couldbe motivated to the customer and thereby be used in future projects, whilesome parts would be harder to motivate for the customer. The includedsteps were user research, context scenarios, requirements and high-delityprototyping. These conclusions can be used to integrate usability work inthe development process in the context of an IT consulting rm deliveringa system to a customer.

The aim of this masters thesis is to create a customized visualization web application of consulting services statistics. This to allow users to get an overview of time management through clear visual links between developers, customers and tasks. The design of the application is based on literature in usability and information visualization as well as a usability test. This thesis work resulted in a JavaScript based web application using the web framework CakePHP which follows a model-view-controller architectural pattern with visualization components implemented in Javascript.