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A redução do capital social (em companhias abertas e fechadas) / The reduction of capital stock (on private and publicity held companies)Alexandre Hildebrand Garcia 25 May 2009 (has links)
A presente dissertação faz uma abordagem do tema da redução do capital de companhias abertas e fechadas no Brasil, apresentando-o em duas partes. Na primeira parte, composta pelos Capítulos 1 e 2, são tratados aspectos gerais e, na segunda parte, composta pelos Capítulos 3 e 4, são tratados aspectos específicos das reduções do capital social. No Capítulo 1, é apresentado um breve histórico do capital social, em que se procura estalecer a sua origem e relação com a função de produtividade das primeiras companhias, afastando-se do pensamento tradicional de que o capital social tenha tido a sua origem relacionada com a função de proteção de credores. Além disso, é apresentada uma noção geral de capital social, suas classificações, princípios mais relevantes e funções, sempre com o foco de preparar a discussão para a sua redução. No Capítulo 2, é apresentada uma noção geral da redução do capital e a visão do autor dos dois principais princípios que a informam: o da igualdade e o da proteção aos credores. A análise prossegue, para apresentar uma classificação das reduções do capital de acordo com as suas causas ou de acordo com os efeitos que produzem no patrimônio das companhias. Por fim, sustenta-se a taxatividade das causas de redução do capital social. No Capítulo 3, são apresentadas as causas de redução do capital por perda e por excesso, bem como o procedimento para a sua implementação. A boa compreensão deste capítulo depende, em grande parte, das discussões sobre o capital social, suas classificações, princípios mais relevantes e funções, bem como sobre os princípios aplicáveis e as classificações das reduções do capital. No Capítulo 4, são brevemente apresentadas as outras causas que podem determinar a redução do capital social de companhias abertas e fechadas no Brasil, bem como as principais discussões ao redor de cada uma delas. / This paper highlights the reduction of capital stock on Brazilian privately and publicly-held companies, being presented in two parts. Part One is integraded by Chapters One and Two, which present an overview of the matter, and Part Two, which present specific issues related to each cause of reduction of capital stock. On Chapter One, it is presented a short history of capital stock with the purpose of relating it with its productivity function on the first companies, instead of relating it with the function of guarantee for creditors, as a traditional doctrine usually explains its origin. Besides, it is presented a general concept of capital stock, its categories, principles and functions, with the goal of preaparing further discussions on its reduction. On Chapter Two, it is presented a general concept of reduction of capital stock and the authors stand point of the two main principles applicable to it: equal treatment and creditors protection. The analysis moves ahead to categorize the cases of reduction of capital stock in accordance with their causes or the effects on companies assets. On Chapter Three, the author presents the two main causes of capital reduction in Brazil: loss and excess (of assets). Besides it is presented the procedure to accomplish a reduction of capital stock on each case. To fully understand this chapter it is mandatory to be aware of the general concept of capital stock, its categories, principles and functions, as well as the general concept of reduction of capital stock and its principles. On Chapter Four, it is brieftly presented the other causes of reduction of capital stock on Brazilian law, as well as the main discussions that surround them.
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Equações de rendimentos : o efeito da posse da terraNey, Marlon Gomes 02 August 2018 (has links)
Orientador : Rodolfo Hoffmann / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Economia / Made available in DSpace on 2018-08-02T18:13:06Z (GMT). No. of bitstreams: 1
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Previous issue date: 2002 / Mestrado
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The role of human resources in knowledge-driven organisations : an analysis of identified companies that operate in the South African chemical industryGovender, Yoganathan Kaniappen 28 July 2014 (has links)
M.B.A / The aim of this study is to conduct a literature study on knowledge management with specific reference to the Human Resources environment and compare these practices in the various identified companies that operate In the Chemical Sector in South Africa. Knowledge management has demonstrated to be an essential contributor to business success in many global companies. As an evolving discipline within organisations, the Human Resources function can benefit from this by adopting the appropriate knowledge management tools and principles to ensure maximum Human Capital output is achieved. The foundation of this dissertation is based on the literature review, where the researcher attempts to highlight important aspects relevant to this topic. These include concepts associated with the Human Resources function - but are viewed in perspective of a knowledge-driven organisation. The focus will be primarily on Learning and Development, Compensation and Benefits, Recruitment and Placement, and Performance Management and associated concepts that support these Human Resources technologies. In order to gain a better understanding of currant practices in the identified South African companies, the researcher will survey these companies. Both the providers of Human Resources services (Human Resources Professionals) and recipients of the Human Resources services (Employees) will be surveyed. From the findings, the researcher will provide appropriate recommendations based on the expertise provided by the authors in the literature review so that the companies may adapt and implement these. Since South Africa is a developing economy, these companies can learn from the tried and tested methodologies as illustrated in the literature review, to enhance their competitive edge.
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Foundational assumptions in selecting human capital metricsChrysler-Fox, Pharny D. 25 August 2011 (has links)
M Com (Human Resources Management) / The aim of this study was to explore and describe foundational assumptions in selection of human capital metrics, unpacked within three broad categories of meaning, namely: why?, what?, and how? we measure human capital. A literature study was conducted to demystify conceptual elements and to report on the status quo. A modernist qualitative research methodology, with purposive and snowball sampling to recruit a limited number of practitioner experts in the field of HC and HC measurement in South Africa, was employed. With the aid of computerised qualitative data analysis software, thematic analysis was inductively applied to data generated during unstructured, in-depth interviews. Twenty-four assumptions found and positioned within the three broad categories of meaning (why?, what?, and how?) provide some understanding of selection in human capital metrics. Significant clusters of findings are: the supply of decisionlevel specific human capital information (which originated heuristically and inferentially), the limited value attached by senior managers to transactional and compliance information, the systemic integration (vertical and horizontal) of the business strategy into the business value chain, supported by multiple and parallel value chains, and an emerging measurement framework within HR. These clusters are representative of two emerging and overarching paradigms, namely: the current and entrenched Performance Measurement Paradigm (transactional), and the aspiration towards the fruition of a Human Capital Contribution Paradigm. It is clear from this study that there is still conceptual confusion regarding the terms human capital and metrics as presented in literature and understood and applied in practice. Recommendations are offered to eradicate conceptual confusion and to assist HR in moving towards a Human Capital Contribution paradigm.
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The Evolution of Capital Formation TheoryHodgson, Richard Corrin 08 1900 (has links)
The various aspects of a social science ramify closely with one another, and so it will be necessary to inspect certain economic theories rather extensively in search of their meaningful connection with the word "capital." However, the major purpose here will be an examination of the use and potential logical use of the terms "capital" and "capital formation."
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Influências do capital humano na memória organizacionalVidotto, Juarez Domingos Frasson January 2016 (has links)
Tese (doutorado) - Universidade Federal de Santa Catarina, Centro Tecnológico, Programa de Pós-Graduação em Engenharia e Gestão do Conhecimento, Florianópolis, 2016. / Made available in DSpace on 2016-09-20T04:17:11Z (GMT). No. of bitstreams: 1
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Previous issue date: 2016 / A ascensão do capital humano é uma característica marcante da economia do conhecimento. A dinâmica dessa economia tornou as organizações mais dependentes dos aspectos humanos, ou seja, das competências dos seus colaboradores. A competência das pessoas é representada pelos seus conhecimentos, habilidades e atitudes que podem proporcionar vantagens competitivas. Os conhecimentos adquiridos pelas experiências dos indivíduos, tanto na forma explícita quanto na tácita, também fazem parte da memória organizacional. Assim, as pessoas ao armazenarem conhecimentos também se tornam repositórios da memória da organização, que é acionada para dar suporte às atividades presentes. O objetivo principal desse estudo é analisar a influência de fatores do capital humano nos conhecimentos armazenados na memória organizacional. Procurou-se dimensionar em que medida os aspectos humanos como liderança, motivações, qualificações, satisfação e criatividade podem impactar os diversos tipos de conhecimentos que são retidos na memória organizacional. A pesquisa empírica teve a participação de 220 gerentes de relacionamento de uma instituição financeira localizada no Estado de Santa Catarina. A análise dos dados foi efetuada com técnicas estatísticas. Por meio da análise fatorial foi possível agrupar as variáveis do capital humano em três fatores: Liderança e motivações; Qualificações; e, Satisfação e criatividade. As variáveis relativas aos conhecimentos da memória organizacional foram agrupadas em cinco fatores: Político; Social; da Rede; do Trabalho; e da Indústria e história da organização. A análise de correlações foi utilizada para dimensionar as influências dos fatores do capital humano nas dimensões de conhecimento da memória organizacional. Os resultados indicam que todos os fatores do capital humano estão positivamente correlacionados com os conhecimentos da memória organizacional, com destaque para as correlações mais significativas dos fatores Qualificações e Satisfação e criatividade com o conhecimento Político da memória, e do fator Liderança e motivações com a Rede de conhecimento da memória da organização. Este trabalho contribui para aproximar os dois campos de pesquisa, o capital humano e a memória organizacional e, nas discussões dos resultados, se recomenda uma série de ações estratégicas para melhorar as inter-relações entre ambos. Nas considerações finais apresentam-se contribuições teóricas e práticas do estudo, além do apontamento de temas para futuras pesquisas.<br> / Abstract : The growth of the human capital is an interesting characteristic of the economy of knowledge. The dynamics of this economy transformed the organizations more dependent on human aspects, like employee competences. The people competence is represented by knowledge, skills and attitudes that can bring competitive advantages. The acquired knowledge by people?s experience, both in explicit and tacit form, is also a part of the organizational memory. Thus the people who store knowledge are also repositories of the organizational memory that is activated to support the present activities. The main objective of this study is to analyze the influence of the human capital factors about stored knowledge in organizational memory. It was intended to measure the extent to which the human aspects like leadership, motivation, qualifications, satisfaction and creativity can impact the several types of knowledge in the organizational memory. The representative sample consist of 220 relationship manager of the IFXXX bank, in Santa Catarina. The data analysis used statistics techniques. Through the factor analysis it was possible to group the human capital variables in three factors: Leadership and motivation, Qualifications and Satisfaction and creativity. The variables of knowledge of the organizational memory were grouped in five factors: Political, Social, Network knowledge, Work and Industry and organization history. The correlation analysis was made to measure the human capital influence about knowledge of organizational memory. The results indicate that all human capital factors are positively correlated with knowledge of organizational memory, especially the significant correlations of the Qualifications, Satisfaction and creativity with the Political knowledge, and the Leadership and motivation with the Network knowledge of the organizational memory. This paper contributes to approach the two research fields, the human capital and organizational memory, and in the discussion of the results it is recommended a set of strategic actions to improve the interrelationships between them. In the final considerations the theoretical and practical contributions of the study besides the indications of themes for future research are presented.
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Análisis de los factores determinantes en las exportaciones peruanas de servicios de software hacia Latinoamérica en el periodo 2011-2018 / Analysis of the determining factors in Peruvian exports of software services to Latin America in the period 2011-2018Alday Olortegui, Aldo Alexis Junior, Chaname Llontop, Aldair Segundo 26 February 2020 (has links)
El objetivo de la presente tesis es delimitar los factores determinantes de las exportaciones peruanas de servicios de software hacia Latinoamérica en el periodo 2011-2018. El objetivo es confirmar las variables que influyen positivamente en una industria que cada año es más relevante a nivel mundial.
La investigación se basa en estudios de PROMPERÚ realizadas por el área de exportación de servicios. Dichas presentaciones resaltan que el software es uno de los sectores más demandados en exportaciones, ya que en el 2017 el valor exportado fue de 50.92 millones de dólares y en el 2018 fue de 67.50 millones de dólares.
El estudio se delimita en tres factores fundamentales: apoyo del gobierno, capital humano y contar con certificaciones internacionales, ya que el sector de software es muy amplio y existen más factores que pueden explicar su continuo crecimiento.
La investigación tiene un enfoque mixto. Por la parte cualitativa, se realiza entrevistas a profundidad a los tres actores claves de la industria (Gobierno, expertos en el tema y empresa reconocida del sector). En la investigación cuantitativa se realiza un análisis descriptivo y factorial con base a encuestas a una muestra de 42 empresas exportadoras asociadas a APESOFT (Asociación Peruana de Software y Tecnologías).
Asimismo, los resultados de la encuesta aplicada en el presente estudio corroboran que las variables como el apoyo del gobierno, el capital humano y contar con certificaciones internacionales factores son influyentes en las exportaciones peruanas de servicios de software. / The objective of this thesis is to define the determining factors of Peruvian exports of software services to Latin America in the period 2011-2018. The objective is to confirm the variables that positively influence an industry that every year is more relevant worldwide.
The research is based on PROMPERÚ studies carried out by the service export area. These presentations highlight that software is one of the most demanded sectors in exports, since in 2017 the exported value was 50.92 million dollars and in 2018 it was 67.50 million dollars.
The study is delimited in three fundamental factors: government support, human capital and international certifications, since the software sector is very large and there are more factors that can explain its continued growth.
The research has a mixed approach. On the qualitative side, in-depth interviews are conducted with the three key players in the industry (Government, experts in the field and recognized company in the sector). In the quantitative research, a descriptive and factorial analysis is carried out based on surveys of a sample of 42 exporting companies associated with APESOFT (Peruvian Association of Software and Technologies).
Likewise, the results of the survey applied in this study confirm that variables such as government support, human capital and having international certification factors are influential in Peruvian exports of software services. / Tesis
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The Dimensions Of Social CapitalWebster, Richard 01 January 2013 (has links)
This study called into question the rationale and methods used by researchers used to measure levels of social capital, particularly Putnam (1995), Paxton (1999), and Park (2006). A central purpose to this study was to partially replicate and extend the work of Park, who theoretically derived four dimensions of social capital. I develop measures of each dimension and then regress each on the variables of age, sex, race, ethnicity, marital status, education, income, and religiosity. This created four sets of outcomes from which I drew conclusions about the dimensionality of the social capital concept. Based on the low percentage of variance explained by the models and the fact that many coefficients reverse signs from one model to the next, I conclude that these dimensions do not represent four parts of a single, underlying construct. This was counter to both Paxton and Park’s conclusions. The results of this study also offer a way to examine the effects of subgroups on each dimension. In addition, Park’s hypothesis of “coffeeing together” was tested and found to be inconsistent with the descriptive results. Recommendations were made for future applications of social capital research and an alternative hypothesis was cited as a promising way to conduct subsequent studies.
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Capital and punishment:supporting the death of deterrenceCook, Amanda Paige 05 May 2007 (has links)
Previous research has examined certainty and severity of punishment as serving a deterrent function. This research examines the effects of economic, cultural, and social capital, as well as the effects of certainty, severity, and prior punishment on likelihood of re-offending. Data collected at the Central Mississippi Correctional Facility suggest that traditional deterrence indicators are insufficient for predicting likelihood of re-offending. This research finds that prior punishment increases likelihood of re-offending, a finding completely counter to that of traditional deterrence. Re-offending may be best understood by considering the effects of punishment on increasing prison capital and decreasing real world capital. The argument is that inmates consider their potential in the real world as compared to that in a prison when reporting likelihood of re-offending. Such considerations should better explain likelihood of re-offending as compared to traditional deterrence indicators, such as certainty, severity, and prior punishment.
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Capital flight and exchange restrictionsHasan, Kazi Zhain S. January 1993 (has links)
No description available.
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