Submitted by Geyciane Santos (geyciane_thamires@hotmail.com) on 2015-10-27T13:32:12Z No. of bitstreams: 1 Dissertação - Carla Macedo Velloso dos Santos Tamer.pdf: 1915749 bytes, checksum: 1ecd0377472cef2f6dab9be3177d0ebf (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-10-27T19:11:14Z (GMT) No. of bitstreams: 1 Dissertação - Carla Macedo Velloso dos Santos Tamer.pdf: 1915749 bytes, checksum: 1ecd0377472cef2f6dab9be3177d0ebf (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-10-27T19:18:32Z (GMT) No. of bitstreams: 1 Dissertação - Carla Macedo Velloso dos Santos Tamer.pdf: 1915749 bytes, checksum: 1ecd0377472cef2f6dab9be3177d0ebf (MD5) / Made available in DSpace on 2015-10-27T19:18:32Z (GMT). No. of bitstreams: 1 Dissertação - Carla Macedo Velloso dos Santos Tamer.pdf: 1915749 bytes, checksum: 1ecd0377472cef2f6dab9be3177d0ebf (MD5) Previous issue date: 2014-04-16 / FAPEAM - Fundação de Amparo à Pesquisa do Estado do Amazonas / The convergence of accounting standards to international standards has generated changes in Brazilian accounting practices and laws reflecting the results earned by the companies. However , the changes in the curricula of courses in Accounting did not follow the speed of these changes , indicating that even professionals recently formed, may have disabilities in relation to knowledge aimed at convergence of Brazilian standards with international standards. In this sense , the screen goes into the need for continued education as it pertains to training and updating of accounting professionals throughout the country, especially for graduates prior to changes in accounting rules , especially in states such as the Amazon, where the shortage of skilled labor has resulted in the importation of professionals from other regions of Brazil . Thus, this study was to analyze whether there is general among the counters of the state of Amazonas, the culture of continuing education, as well as knowing the reflection of that quest at level update these professionals regarding the convergence of international accounting standards . Was first performed a literature search on Brazilian accounting standards and convergence with international standards; the accounting professional in Brazil, explaining about the evolution of the profession, their training and the skills and competencies demanded by the labor market; and, finally, Continuing Education, contemplating the concepts and definitions , programs Continuing Education in Brazil and abroad and the importance of Continuing Education under the focus of the Human Capital Theory. In addition, a survey was conducted with the application of a questionnaire to 99 counters closed in the state of Amazonas. Was used for the treatment of the data descriptive statistics, calculating the mode, median, mean and standard deviation, in addition to the chi- square test, with a significance level of 5 % . The results showed that there is a significant culture of continuing education among respondents, however, the overall average of updating professional corresponded to a level between weak and regular. It was concluded that the culture of the search for continuing education was important to increase the level of professional updating factor, since a significant portion of total respondents who reported having sought continuing education concerning the convergence of international accounting standards, level had a good regular update. The opposite was also noticed, when most accountants who reported having little or nothing sought continuing education on the subject, demonstrated a poor level of bad update. These results are consonant with the Human Capital Theory. / A convergência das normas contábeis aos padrões internacionais tem gerado mudanças nas legislações e práticas contábeis brasileiras refletindo nos resultados auferidos pelas empresas. Entretanto, as alterações nas grades curriculares dos cursos de Ciências Contábeis não acompanharam a velocidade de tais mudanças, indicando que, mesmo profissionais formados recentemente, podem apresentar deficiência em relação aos conhecimentos voltados à convergência das normas brasileiras às normas internacionais. Neste sentido, entra em tela a necessidade da educação continuada, no que tange a capacitação e atualização dos profissionais contábeis de todo país, principalmente dos formados anteriormente à mudança nas regras contábeis, notadamente em estados como o Amazonas, em que a falta de mão de obra qualificada tem resultado na importação de profissionais de outras regiões do Brasil. Diante disso, este estudo teve como objetivo geral analisar se há, dentre os contadores do Estado do Amazonas, a busca pela educação continuada, bem como conhecer seu reflexo no nível de atualização desses profissionais quanto à convergência das normas contábeis internacionais. Foi realizada, primeiramente, uma pesquisa bibliográfica sobre as normas brasileiras de contabilidade e a convergência aos padrões internacionais; o profissional contábil no Brasil, explanando sobre a evolução da profissão, sua formação e as habilidades e competências demandadas pelo mercado de trabalho; e, por fim, a Educação Continuada, contemplando os conceitos e definições, os programas de Educação Continuada no Brasil e no exterior e a importância da Educação Continuada sob o enfoque da Teoria do Capital Humano. Além disso, foi realizado um survey, com a aplicação de um questionário com questões fechadas a 99 contadores do Estado do Amazonas. Utilizou-se para o tratamento dos dados a estatística descritiva, com o cálculo da moda, mediana, média e desvio-padrão, além do teste de Qui-quadrado, com um nível de significância de 5%. Os resultados mostraram que há uma busca relevante pela educação continuada entre os respondentes, no entanto, a média geral de atualização dos profissionais correspondeu a um nível entre fraco e regular. Concluiu-se que a busca pela educação continuada foi um fator importante para o aumento do nível de atualização dos profissionais, já que uma parcela relevante do total dos respondentes que informaram ter buscado a educação continuada, referente à convergência das normas contábeis internacionais, possuíam nível de atualização regular a bom. O oposto foi igualmente percebido, quando a maioria dos contadores que responderam ter buscado pouco ou nada a educação continuada sobre o tema, demonstraram possuir nível de atualização péssimo a fraco. Tais resultados foram consoantes com a Teoria do Capital Humano.

This diploma thesis deals with the development of human capital in China, India, and South Africa. It focuses on the historical development and the main milestones in the development of education systems in individual countries and subsequently their current state. The aim is to compare individual countries in terms of human capital development and to figure out why South Africa is ranked worse than the other two countries in the World Bank's Human Capital Index, even though it is one of the upper middle-income countries along with China and India is a country with a lower middle income and yet it is ranked higher in this ranking. The work examines the history of the development of education systems in individual countries and describes their significant milestones that have influenced education to such an extent that the country is still struggling with the consequences. Firstly, this thesis describes the current state of education systems and gathers important characteristics and major problems. These problems stem mainly from historical developments, which have caused China to reform its education in order to get rid of the consequences of Soviet influence. India has been particularly influenced by British influence, which has changed its traditional education and is currently struggling with...

Submitted by Mario Mesquita (mbarroso@fiocruz.br) on 2014-11-18T17:30:31Z No. of bitstreams: 1 Monica_Portes_EPSJV_Mestrado_2010.pdf: 829440 bytes, checksum: f07b26b8c0d6c9c1cf00137bd37ddea1 (MD5) / Approved for entry into archive by Mario Mesquita (mbarroso@fiocruz.br) on 2014-11-18T17:31:35Z (GMT) No. of bitstreams: 1 Monica_Portes_EPSJV_Mestrado_2010.pdf: 829440 bytes, checksum: f07b26b8c0d6c9c1cf00137bd37ddea1 (MD5) / Made available in DSpace on 2014-11-18T17:31:35Z (GMT). No. of bitstreams: 1 Monica_Portes_EPSJV_Mestrado_2010.pdf: 829440 bytes, checksum: f07b26b8c0d6c9c1cf00137bd37ddea1 (MD5) Previous issue date: 2010 / Fundação Oswaldo Cruz. Escola Politécnica de Saúde Joaquim Venâncio. Programa de Pós-Graduação em Educação Profissional em Saúde. / Esta pesquisa analisou a incorporação da Educação Corporativa como uma política pública situada no âmbito do Ministério do Desenvolvimento, Indústria e Comércio Exterior. Esta análise considerou o período de 2003 a 2009, momento em que Luís Inácio “Lula” da Silva ocupou a Presidência da República (2003-2010). A expansão das unidades de Educação Corporativa vem sendo considerada uma “revolução silenciosa” nas empresas brasileiras. Há muitos estudos não-críticos, com base na teoria do capital humano/ capital intelectual que defendem a implantação de unidades de educação corporativa, entretanto, poucos são os estudos que procuram analisar este fenômeno sob a luz das reformas de ajuste estrutural, especialmente aquelas advindas do cumprimento da agenda das políticas neoliberais. Este estudo investigou esta proposta numa perspectiva crítico-emancipatória, analisando seu contexto de surgimento, sua influência e impacto na formação do trabalhador. A educação profissional em saúde estando inserida neste movimento maior das políticas e propostas de formação e qualificação dos trabalhadores é fortemente influenciada pelos processos de reestruturação mais amplos com desdobramentos significativos na prática profissional. / This research examined the incorporation of Corporate Education as a public politic located in the extend of the Ministry of Development, Industry and External Trade. This analysis considered the period from 2003 to 2009, when Luiz Inacio "Lula" da Silva held the presidency (2003-2010). The expansion of the unit Corporate Education has been considered a "silent revolution" in Brazilian companies. There are many non-critical studies, based on human capital theory / intellectual capital that favor the deployment of units of corporate education, however, there are few studies to examine this phenomenon in light of structural adjustment reforms, especially those coming compliance with the agenda of neoliberal politics. This study investigated this issue in a critical-emancipatory perspective, analyzing the context of its appearance, its influence and impact on worker training. Professional education in health being placed in this larger movement of the politics and proposals for training and qualification of workers is strongly influenced by wider processes of restructuring with significant developments in professional practice.

La formation de la main-d’œuvre est l’objet d’une littérature scientifique abondante depuis plusieurs années. D’une manière générale, les principaux sujets étudiés dans la littérature scientifique, les travaux empiriques et dans les politiques publiques traitent du rendement de la formation de la main-d’œuvre ou plus récemment de la dimension stratégique de la formation de la main-d’œuvre sur la performance organisationnelle. Or, les résultats produits sont mitigés, peu convaincants, voire contradictoires (Cedefop, 2013, 2005). En conséquence, les chefs d’entreprises et les décideurs en matière de politiques publiques manquent de démonstrations claires pour évaluer les impacts de la formation sur la performance des organisations. Dans cette recherche, nous proposons justement d’apporter un nouvel éclairage théorique et empirique pour mieux comprendre les caractéristiques des entreprises qui évaluent le rendement de la formation, comment le font-elles et quelles sont les retombées perçues en la matière. Sur le plan théorique, cette recherche mobilise trois approches différentes dans un modèle analytique qui se veut intégratif. Dans la partie plutôt hypothético-déductive, la théorie du capital humain ainsi que le modèle de Kirkpatrick et de la gestion stratégique de ressources humaines permettent de vérifier la rationalité des employeurs en matière d’évaluation de la formation et de la perception de son rendement. Dans la partie la plus exploratoire de la thèse, nous avons mobilisé les pouvoirs conceptuels et explicatifs de l’approche institutionnaliste pour comprendre le comportement des organisations qui ne font pas d’évaluation formelle mais qui perçoivent quand même des retombées positives de leurs activités de formation. Sur le plan méthodologique, il s’agit d’une recherche explicative et d’une démarche en partie exploratoire quantitative faite à partir des données de l’enquête menée en 2003 par Emploi-Québec et l’Institut de la statistique du Québec auprès de 4600 entreprises assujetties à la Loi favorisant le développement et la reconnaissance des compétences de la main-d’œuvre. Nos principaux résultats de recherche soutiennent l’existence de trois types de facteurs explicatifs de la perception des retombées de la formation : des facteurs liés à l’organisation (profil et expérience en formation), des facteurs liés à la nature de la formation et des facteurs liés à l’intervention institutionnelle en matière de formation. / Labour force training has been the object of an extensive body of scientific literature for many years. In general, the main subjects examined in the scientific literature, in professional studies and in public policy discussions concern the effectiveness of labour force training and, more recently, the strategic dimension of labour force training with regard to possible effects on organisational performance. The results produced, however, have been qualified, unconvincing and at times contradictory (Cedefop, 2013, 2005). As a consequence, business leaders and public policy decision-makers lack the clear evidence needed to evaluate the impact of training on the performance of organisations. In the present study, a new theoretical and empirical perspective is offered with which to better understand the characteristics of businesses which evaluate the effectiveness of training, how the evaluations are conducted and the perceived effects thereof. In terms of its theoretical basis, this study utilises three different approaches in an integrative analytical model. In the hypothetical-deductive section of the study, the theory of human capital as well as the Kirkpatrick model and the strategic management of human resources allows for the verification of the motivation of employers with regard to training evaluation and the perception of its utility. In the more exploratory section of the thesis, the conceptual and explanatory powers of an institutionalist approach have been mobilised to understand the behaviour of organisations that do not conduct formal evaluations but which nonetheless perceive the positive effects of their training activities. In terms of methodology, this is an explicative analysis and an in-part exploratory quantitative approach based on the results of a study conducted in 2005 by Emploi-Québec and l’Institut de la statistique du Québec of businesses subject to the Loi favorisant le développement et la reconnaissance des compétences de la main-d’œuvre. Our main research findings suggest the existence of three types of factors which explain the perception of the effects of training: factors related to the organisation in question (the nature and extent of experience in training), factors related to the type of training and factors related to institutional action concerning training.