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Essays on decision sciences: exploring cognition, information processing, and complexitySilva, Jarbas dos Santos January 2010 (has links)
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Previous issue date: 2010-03-30 / This thesis provides three original contributions to the field of Decision Sciences. The first contribution explores the field of heuristics and biases. New variations of the Cognitive Reflection Test (CRT--a test to measure 'the ability or disposition to resist reporting the response that first comes to mind'), are provided. The original CRT (S. Frederick [2005] Journal of Economic Perspectives, v. 19:4, pp.24-42) has items in which the response is immediate--and erroneous. It is shown that by merely varying the numerical parameters of the problems, large deviations in response are found. Not only the final results are affected by the proposed variations, but so is processing fluency. It seems that numbers' magnitudes serve as a cue to activate system-2 type reasoning. The second contribution explores Managerial Algorithmics Theory (M. Moldoveanu [2009] Strategic Management Journal, v. 30, pp. 737-763); an ambitious research program that states that managers display cognitive choices with a 'preference towards solving problems of low computational complexity'. An empirical test of this hypothesis is conducted, with results showing that this premise is not supported. A number of problems are designed with the intent of testing the predictions from managerial algorithmics against the predictions of cognitive psychology. The results demonstrate (once again) that framing effects profoundly affect choice, and (an original insight) that managers are unable to distinguish computational complexity problem classes. The third contribution explores a new approach to a computationally complex problem in marketing: the shelf space allocation problem (M-H Yang [2001] European Journal of Operational Research, v. 131, pp.107--118). A new representation for a genetic algorithm is developed, and computational experiments demonstrate its feasibility as a practical solution method. These studies lie at the interface of psychology and economics (with bounded rationality and the heuristics and biases programme), psychology, strategy, and computational complexity, and heuristics for computationally hard problems in management science.
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Planejamento governamental : aspectos teoricos e uma analise das experiencias mundial, brasileira e cearenseBarbosa, Arnoldo Parente Leite 23 December 1986 (has links)
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Previous issue date: 1986-12-23 / Planning always fascinates and dazzles mankind since his earIiest age, when man researched to see the future, which is unknown and mysterious to him. One of the characteristics of the human being is to make plans, and this activity is inherent to man and also to the societies. The brazilian Iiterature available about this theme developes into two great lines, almost always without a unit, producing in one side theorical studies, and in the other, analysis of specifcs experiences of some countries, regions and states in some given period of time. This master dissertation presented at EBAP/FGV, named 'Gouvernmental Planning.Theorical views and an analysis of the world, brasilian and cearense experiences', holds in a unique study the theorical and praticaI vie~s within a logical and .didatic exposure with the objective of reviewing and clarifying the subject and wants to be bibliographical material to graduate and post-graduate courses of Governmental Planning. For a better comprehension of the experiences of planning it presents originaly the theorical aspects, defining the subject and relating its functions and characteristics. This work shows the relation of planning with power and politics including the discussion about neutrality and racionality, as well as its use as an instrument of power. It also shows planning as a process with definition and the description of the three theorical models - Bromley, Tristão It presents the difficult problem of liberty in the private sector comparing it -with governmental intervention, since its first expressions in the URSS, after the revolution of october 1917, showing the European and the United States of America experiences, and the one of undevelopped countries, each one with its historical conditions and institutional peculiarities. It analyses the world and brazilian experiences(divided into phases: occasional - until 1930, experimental - 1930-1964 and scientific - 1964-1986), and it synthesizes the last one based on the points of visw of various authors that have been examined particulary Benedicto Silva, Werner Baer, Issac Kerste netzky, 'Annibal V. Villela, Jorge Vianna'Monteiro and Luiz Rober to Azevedo Cunha. In the case of Ceará ( 1963-1986 ), a factual description of plans has a time sequence ( as an example of the brazilian plans ), a simple didactic form looking for a better comprehension of the subject was chosen. At the same time, it analyses the plans in its economic, social, political and cultural sides, integrating them and trying to mesure the history of state planning in its totality. The traditional view comparing proposed objectives attained very commum in the analyses of planning experiences, is not studied in a stricto-sensu. In the other side, it emphasizes the aspect which we judge more important:the identification of the evolution of the arrangements because planning appears on them and its feasibility depends particulary on the institutional contexto Exempting the concept of planning from the delit of its failure to attain the greater. part of its objectives, the work points to a series of disadvantageous factors that underlines a crisis sltuation: apologetical and triumphal objectives innocuous rhetorici the use of planning to fortify and to make feasible the interess of the domiriánt classi excessiveness of the techniques and thesis of neutrality of planning to obtain power; manipula.tion of planning as an instrument of mystification, as well as its use as a talisman and a way to enter politics ( specialy in Ceara ); the elimination o f the federal character of the states with the tributary system, leading to a centralization of the decision-making ( and the power ) i absence of continuity in the economic policies in the long term and consequently an adminlstrative discontinuance and, at last, the real nature of planning praticed in Brazil and Ceará, which, being indivative, does not hold the control of all the variables of the processo The appearance of a new paradigma for gouvernnerntal planning would pass necessarily through the antithesis of the difficulties pointed out in this study / Depuis l'âge des cavernes, planifier fascine l'homme qui cherche à prévoir l'avenir, qui se présente inconnu et mystérieu Une des caractér{stiques de l'étre humain est de 'faire de plans et cette attitude est .inhérente à l'homme et aux sociétés. La littérature brésilienne disponible sur ce theme, se présente d'une ma~iere dichotomique, presque toujours sans une unité organique; nous trouvons, d'un côté, quelques études théoriques et, de l'autre, des analyses d'expériences spécifiques de pays, de régions et d'états pendant des périodes de temps determinées. Le memoire de maitrise pour l'EBAP/FGV, 'Planification gouvernementale. Aspectos théoriques et une analyse des expériences mondiales, bresillene et cearense', présenle les aspects théoriques et pratiques selon un ordre logique et didatique dans l'objectif de revoir et de clarifier le sujet et pour servir de matériel de consultation et de référence pour les cours de graduation et pós-graduation sur le problerne de la planification gouvernernentale. Pour rneilleur cornprendre les expériences de planification, nous présentons, prernierement, les aspects théoriques, en définissa~le sujet et en dressant une liste de ses fonctions et de ses caractéristiques. Le travail montre le rapport de la planification avec le pouvoir et la poli tique, y comprins la discussion du mythe de la neutralité et de la rationalité, aussi bien que son utilisation comme un instrument dans les mains de ceux qui détiennent le pouvoir. 11 montre aussi la planification comme un processus avec les définitions et la description des trois modeles théoriques Bromley, Tristão e Hilhorst. Nous présentons aussi le dilemme de la liberté ave c le secteur privé versus l'intervention gouvernementale, depouis les primieres manifestations de planification dans la Russie,apres la révolution d'octobre de 1917, en passant par les expériences de l'Europe et des Etats Unis d'Amérique, jusqu'aux pays sousdéveloppés, chaque une avec ses conditions historiques et institutionnelles particulieres. Nous faisons une analyse des expériences mondiale et brésilienn e (divisée en phases: occasionnel - jusque 1930, empirique de 1930 ã 1964 et scientifique de 1964 ã 1986 ) et pour cette derniere nous adoptons un abordage synthese sur des points de vue de plusieurs auteurs consultés, particulierement,Benedicto Silva, Werner Baer, Issac Kerstenetzky, Annibal V. Villela, Jorge Vianna Monteiro e Luiz Roberto Azevedo Cunha. Dans le cas du Ceará ( 1963-1986 ), la description factuel et linéaire des plans ont une séquence temporele comme les plans brésiliens ), forme didatique choisie et qui a pour objectif une meilleure compréhension du sujet. Parallelement',nous analysoni les plans dans ses aspects économiquei social,politique et culturel d'une maniere integrée, pour meilleur établir l'histoire complete de la planification dans l'état. L'abord traditionnel qui fait la comparaison des objectifs proposés avec le~ objectifs atteints, et qui est tres commun aux analyses d'expériences de planification, est laissé ? ecôté stricto-sensu. Par contre, nous soulignons un aspect qui nous jugeons plus important l'identification de l'évolution des arrangp.ments organisationnels car la planification est quelque chose qui s'y traduit et son exécution répose, en grand partie sur le contexte institutionnel. Nous exemptons le concept de planification de la culpabilité de l'échec de ne pas avoir atteint la majorité de ses objectifs et nous pointons une série de facteurs particulierement défavorables qui montre une situation de crise: objectifs apologétiquesi rhétorique inoffensivei la pratiqué de la planification pour fortifier et rendre possible les intérts de la classe dominante; exagération de la technique et de la thesede la neutralité dans la planification pour obtenir le pouvoir; l'usage de la planification comme instrument de mystification, ainsi comme fétiche et moyen pour atteindre la politique (surtout dans l'état du Ceará); l'élimination du caracter fédératif de l'Union Républicaine, ce qui entraíne un manque d'au economie des états avec le systeme tributaire ménant ã une centralisation des décisions et du pouvoiri l'absence de continuité dans les politiques économiques ã longue terme ce qui amene la descontinuité administrative et, finalement, la nature de la planification qui est pratiquée au Brésil et au Ceará, comme nous avons pu voir, ne controle pas toutes les variables du processus. Pour que un nouveau modele de planification gouvernementale apparaisse, il sera~t necéssaire de passer par l'antithese des difficultés que nous avons aborder dans ce travail. / O planejamento provoca um fascínio e deslumbramento no homem desde os primórdios do seu aparecimento, quando procura antever o futuro, que se lhe apresenta desconhecido e misterioso. Uma das características do ser humano é fazer planos, sendo essa atividade uma atitude inerente ao homem e também às sociedades. A literatura brasileira, disponível sobre o tema, apresenta-se de uma certa forma dicotômica, quase sempre sem uma unidade orgânica, ora produzindo parcos estudos teóricos, ora fornecendo análises de experiências específicas de países, regiões e estados em períodos de tempo determinados. A dissertação de mestrado para a Escola Brasileira de Administração Pública - EBAP Fundaçâo Getúlio Vargas - FGV,Planejamento Governamental. Aspectos teóricos e uma análise das experiências mundial, brasileira e cearence, consolida num só estudo os aspectos teóricos e práticos dentro de um encadeamento lógico,didático com o objetivo de revisitar/esclarecer o tema e servir de mate rial de consulta/referência para cursos de graduação e pós-graduação da disciplina Planejamento Governamental. Para uma melhor compreensão das experiências de planejamento, apresenta inicialmente os aspectos teóricos, conceituando o tema e relacionando suas funções ~ características. O trabalho mostra o inter-relacionamento do, planejamento com o poder e a política, incluindo a discussão do mito da neutralidade e racionalidade, assim como' sua utilização como instrumento nas mãos dos que detêm o poder, Demonstra também o caráter do plnejamento como processo com definições e a descrição de três modelos teóricos - Bromley, Tristão e Hilhorst. Apresenta o dilema liberdade do setor privado versus intervenção governamental, desde as primeiras manifestações de planejamento na Rússia, após a revolução de outubro de 1917 passando pelas experiências da Europa e Estados Unidos da América, até a dos países subdesenvolvidos, cada qual com suas condições históricas e institucionais peculiares. Faz uma análise da experiências mundial e brasileira (dividida em fases: ocasional - até 1930, empírica 1930-1964 e científica 1964-1986), sendo que para esta última adota uma abordagem síntese baseada nos pontos de vista de diversos autores examinados, principalmente Benedicto Silva, Werner Baer, Issac Kerstenetzky, Anniba1 V. Villela, Jorge Vianna Monteiro e Luiz Roberto Aze vedo Cunha. No caso da experiência cearense ( 1963-1986 ), a descrição factual e linear dos planos tem uma seqUência temporal (a exemplo dos planos brasileiros), forma meramente didática escolhi da e visa uma melhor compreensão do assunto. Paralelamente, analisa os planos em seus aspectos econômico, social, político e cultural de forma integrada, numa tentativa de dimensionar a história total do planejamento estadual. O enfoque tradicional de comparação objetivos propostos/objetivos alcançados, muito comum nas análises das experiências de planejamento, é deixado de lado stricto-senso. Em contrapartida, dá ênfase a um aspecto que julga mais relevante: a identificação da evolução dos arranjos organizacionais, visto ser o planejamento algo que neles se traduz e cuja exequibilidade depende, em alto grau, do contexto institucional. Isentando o conceito do planejamento de culpa pelo seu fracasso no atingimento da maioria de seus objetivos, o trabalho aponta uma série de fatores particularmente desfavoráveis que configura uma situação de crise: Objetivos apologéticos e triunfalistas; retórica inócua; uso do planejamento no sentido de fortalecedor e viabilizador dos interesses da classe dominante; exarcebação da técnica e tese da neutralidade do planejamento para efeito de obtenção de poder; manipulação do planejamento como instrumento de mistificação, assim como seu uso como fetiche e servidor de 'trampolim' para a política (principalmente no Ceará); a eliminação do caráter federativo da União Republicana, provocando a perda de autonomia dos estados com o sistema tributário, conduzindo a uma centralização das decisões ( e do poder )'; ausência de continuidade nas políticas econômicas de longo prazo tendo como corolário a descontinuidade administrativa e, por último, a própria natureza do planejamento posto em prática no Brasil e no Ceará que, sendo indicativo, não detém o controle de todas as variáveis do processo. O aparecimento de um novo paradigma para o planejamento governamental passaria, necessariamente, pela antítese dos entraves apontados no estudo.
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An essay about the effect of vague accounting standards on the decision making process of auditorsNishi, Heather 20 October 2010 (has links)
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Previous issue date: 2010-10-20 / Vague words and expressions are present throughout the standards that comprise the accounting and auditing professions. Vagueness is considered to be a significant source of inexactness in many accounting decision problems and many authors have argued that the neglect of this issue may cause accounting information to be less useful. On the other hand, we can assume that the use of vague terms in accounting standards is inherent to principle based standards (different from rule based standards) and that to avoid vague terms, standard setters would have to incur excessive transaction costs. Auditors are required to exercise their own professional judgment throughout the audit process and it has been argued that the inherent vagueness in accounting standards may influence their decision making processes. The main objective of this paper is to analyze the decision making process of auditors and to investigate whether vague accounting standards create a problem for the decision making process of auditors, or lead to a better outcome. This paper makes the argument that vague standards prompt the use of System 2 type processing by auditors, allowing more comprehensive analytical thinking; therefore, reducing the biases associated with System 1 heuristic processing. If our argument is valid, the repercussions of vague accounting standards are not as negative as presented in previous literature, instead they are positive.
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Banco Central do Paraguai : analise institucional da criação a autonomiaDuarte Flores, Eliseo 04 1900 (has links)
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Previous issue date: 1993-04 / Objetivo: Analisar o Banco Central do Paraguai sob o ângulo institucional a partir de sua fundação em 1952 até os dias atuais, enfocando sua criação, evolução e autonomia para explicitar as suas relações com o meio ambiente e as alternativas para aumentar seu grau de institucionalização. Metodologia: Na parte dos antecedentes históricos a metodologia utilizada foi a compilação de informações. A análise institucional do Banco Central do Paraguai foi desenvolvida à luz do modelo de Desenvolvimento Institucional (Institution-Building), e na parte dos fundamentos para um banco central autonomo foi feita uma revisão bibliográfica, desde a teoria clássica até as mais recentes correntes que defendem a nova concepção que é atribuída a um banco central no mundo. Conclusão: Ao longo de seu processo evolutivo, o Banco Central do Paraguai extrapolou suas funções clássicas, perdeu parte de sua autonomia politico-administrativa e vem atuando de modo ineficaz em algumas áreas comprometendo sua imagem junto ao público. Para alcançar outro estágio de institucionalização deve voltar a suas atividades tradicionais e procurar adequar a nova Constituição do Paraguai que limitou o Banco Central à condição de órgão técnico do Estado reduzindo ainda mais sua autonomia. preciso que as instituições paraguaias se fortaleçam ao império da lei.
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Um estudo sobre a persistência de performance positiva dos fundos IBOVESPA ativosBessa, Hudson Antunes January 2001 (has links)
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Previous issue date: 2001 / The objective of this essay is to identify if the positive performance persistence is phenomenon present among active investment funds with relation to the São Paulo stock exchange (IBOVESPA) index. For this purpose, data was used on daily basis for the period from January 1997 to December 2001, of 191 funds which had their performance calculated for each year. In each year studied, at least two groups were defined: one in which were aligned the funds which reflected the best indicators and another in which were present those with the worst performances. The funds that achieved success in remaining in the first group in pairs of consecutive years were called persistent. To be able to measure significance of the results, the instrumental for statistical tests, hypothesis tests, was employed, which tried to identify if the proportions of persistent funds supplied sufficient statistical evidence in order to guarantee the occurrence of the phenomenon in the brazilian market for the researched period. / O objetivo desta dissertação é identificar se persistência de performance positiva um fenômeno presente entre os fundos de investimento ativos em relação ao índice da bolsa de valores de São Paulo (IBOVESPA). Para tanto, foram utilizadas informações em bases diárias, para período de janeiro de 1997 dezembro de 2001, de 191 fundos que tiveram para cada ano sua performance calculada. Em cada ano sob estudo definiu-se, pelo menos, dois grupos: um em que se alinhavam os fundos que apresentavam os melhores indicadores outro em que estavam presentes aqueles cujos desempenhos foram considerados piores. Os fundos que lograram sucesso em permanecer no primeiro grupo em pares de anos consecutivos foram denominados persistentes. Para que se pudesse medir significância dos resultados apurados, fez-se uso do instrumental de testes estatísticos, testes de hipóteses, que buscaram identificar se as proporções de fundos persistentes forneciam evidências suficientes para que se garantisse ocorrência do fenômeno no mercado brasileiro para período pesquisado.
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O velho-novo circo: um estudo de sobrevivência organizacional pela preservação de valores institucionaisCosta, Martha Maria Freitas da January 1999 (has links)
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Previous issue date: 1999 / The aim of this study was to identifie wich factors help to preserve the circus as an institution. Wich factors may have been important and responsible for its preservation and survival against ali adversities . The circus is an institution responsible over the years for entertainment and has its origins preindustrial era and has both family and coorporation caractheristics. The organization and practices of the circus today are considered of the next century. The results of this study showed that the circus preserve characteristics pre and pos industriais. The circus was able to preseve values and identity and also use ali the beneficies of the modern world. It will arrive to the century 21 as a strong and sui generis organization and very sucessfull. The tendency of ocupy the time with cultural activities place the circus as an excelent material of analysis. / O objetivo deste estudo foi o de identificar que dimensões institucionais do circo preservadas nas organizações, podem ter sido responsáveis por sua. sobrevivência e capacidade de adaptação diante das inúmeras dificuldades e adversidades enfrentadas ao longo de sua existência secular. Dedicada ao entretenimento e à diversão, esta instituição de origem pré- industrial, resguarda características corporativas e familiares. No entanto, sua estrutura organizacional e suas praticas administrativas aproximam-se das características hoje consideradas tendências das organizações do próximo século. Os resultados do estudo mostram que as organizações circenses guardam características pré e pós industriais. Soube preservar valores e identidade enquanto utilizou-se de todos os beneficios da contemporaneidade. Dessa forma, chega ao século XXI, sobrevivente, como uma organização sui generis e um dos mais bem sucedidos empreendimentos em sua categoria. Mostra também que num século onde a ocupação do tempo livre com atividades culturais, de lazer e entretenimento será objetivo de muitas organizações, o circo pode vir a fornecer bom material de análise.
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O desenho de uma organização: o Instituto Nacional de Previdencia Social INPSSalles, Helena Simi 15 October 1991 (has links)
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Previous issue date: 1991-10-15 / The main subject of this work is organization design, an English expression, meaning the complex process of structuring organizations. that involves more elements than those ones usually presented in organigrams. / O tema Central deste trabalho é o desenho organizacional expressão originaria da inglesa organization design, significando o complexo processo de estruturação de organizações que envolve mais elementos do que aqueles normalmente apresentados num organograma.
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A participação do pessoal nas empresas francesasSilva, Irenita de Cassia Carneiro da 25 March 1989 (has links)
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Previous issue date: 1989-03-25
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A influência das competências constitucionais sobre o federalismo cooperativo no Brasil, após 1988Pinheiro, Luis Cláudio Teixeira 28 June 2003 (has links)
Submitted by Estagiário SPT BMHS (spt@fgv.br) on 2011-10-21T19:04:33Z
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Previous issue date: 2003-06-28 / This study intended to evaluate the present day Brazilian federalism and constitution. As often diffused by severallocal experts, institutional rules obstruct mayors, govemors and the president, who never executed together social politics - essential to the development and to the balance of unequal regions in the country. On the contrary, there are several arguments about disputes among the three govemment levels, comprehending their concurrent responsibility. Part of experts perceives this concourse as an inefficient plano They assure the law should restrictly impute social responsibility to the Union, states and municipal districts. So, each public person could have in his own scope for action. For example, in the areas of health and education the present constitutional competence regime encourages executive authorities to wait for one another's actions. As a result, total inactivity and social damage is usual. There is no regulation to the executive's expenses. Consequently, the disorder increases the risk of pulverizing public resources. lndeed, this investigation agrees about the disorganization, about the inefficiency in some govemment actions, about disputes which pulverize resources as obstacles to federal cooperation in Brazil. But, differently from those who intend to explain intergovemmental cooperation failure as a result from constitutional mistakes, this study will defend law's excellence and it's competent political systems. Besides pointing out the influences at work on the cooperative ruin of the Brazilian federalism, this study wants to place legislation in an important position and introduce other correlated questions to the problem. / o presente estudo trata da avaliação da questão legal, expressa pela disposição constitucional que define as competências concorrentes dos executivos municipais, estaduais e da União. Por outro lado, realiza o contraste dessas competências com a realidade do cooperativismo na Federação da República brasileira. Tem-se muito difundido, que a distribuição de encargos realizada pelo constituinte, contribuiu para um processo de disputa e de pulverização de recursos entre os entes da Federação, e, conseqüentemente, para práticas descoordenadas das políticas sociais. Tal assertiva é, com freqüência, destacada por especialistas. Percebendo-se a questão das responsabilidades comuns aos municípios, estados e União como inerente à Forma de Estado Federativa, acredita-se que possam consistir em estímulo às ações conjuntas dos executivos no campo das políticas sociais. Assim, dá-se à questão legal a sua real dimensão em face à história não cooperativa vivenciada no Brasil e levantam-se problemas correlacionados ao não cooperativismo entre os entes da Federação.
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Marketing social : a otica, a etica e sua contribuição para o desenvolvimento da sociedade brasileiraGonçalves, Lopes January 1991 (has links)
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Previous issue date: 1991 / Marketing as a social product, has been created, raised and spread alI over the world mainly as a tool to serve private, micro-economic, l?rofit, short run interests. Over the last twenty years,a steadly growing trend has been noticed in this field,due to the evidences that marketing has not delivered what it had promissed: society's needs fullfillment. Several American theorists and practioners marketino and non marketing specialists - are considered to have contributed to this evaluation of the marketing concept which has led to consolidate new 'sub-disciolines' in the core o f marketing, name ly: 'non business' (not for profi ti non orofit organizations, public services, government) 'political candidates', 'health, education, social services'; 'ideas and social causes' marketing. This paper deals with the latter marketing subdiscipline , that applied to social causes and i ts oocasional contributions to Brazilian socio-economic development, considering both marketing and moral/ethical frameworks. The work suggests that are, have been and will be several possibilities of applying social marketing as a planning and implementing tool for both theorists and practioners of administration.
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