Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-08-17T14:43:53Z No. of bitstreams: 2 Amauri Gon??alves de Oliveira.pdf: 597730 bytes, checksum: 1ae60c4065723a9326b4eef6d4d90c53 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-08-17T14:43:53Z (GMT). No. of bitstreams: 2 Amauri Gon??alves de Oliveira.pdf: 597730 bytes, checksum: 1ae60c4065723a9326b4eef6d4d90c53 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2014-09-23 / In the family business rules and customs are dictated by family members, not being influenced by external agents. To this end, the present study was to analyze the experience lived by the Comptroller in a family business of Mato Grosso State. However, the study sought to know if the controller implemented in a family business of Mato Grosso influences or is influenced. To this was worn a semi-structured interview with the former controller and the Chief Financial Officer in a company that operates in the Brazilian agribusiness and of great importance in Brazil to produce about 6 % of soybean country. The case study was the strategy adopted for the realization of this study in which a content analysis was performed. The main results show that the Comptroller is of great significance for better management, but that the influence exerted by it is limited to aspects of imposing standards and controls, qualify the management process, contribute to the professionalization of management and assist in internationalization, but that has little influence with respect to personal commitment of managing partners, it is noteworthy that this is a single case study. Thus it is understood that the Comptroller both influences as is influenced in the family environment, because the empirical practices exercised by the managers of the studied company. / No neg??cio familiar as regras e costumes s??o ditados pelos membros da fam??lia, sendo pouco influenciadas por agentes externos. Neste intuito, o presente estudo buscou conhecer a experi??ncia vivida pela Controladoria em uma empresa familiar do Estado do Mato Grosso. A pesquisa procurou conhecer se a controladoria implementada em uma empresa familiar de Mato Grosso influencia ou ?? influenciada. Para isto foi usado uma entrevista semiestruturada com o antigo controller e com o Diretor financeiro numa empresa que atua no agroneg??cio brasileiro e de grande relev??ncia no Brasil por produzir cerca de 6% da soja do pa??s. O estudo de caso foi a estrat??gia adotada para a efetiva????o deste estudo em que foi realizada uma an??lise de conte??do. Os principais resultados apontam que a Controladoria tem import??ncia relevante para uma melhor gest??o, mas que a influ??ncia exercida por ela se limita aos aspectos de impor padr??es e controles, qualificar o processo de gest??o, contribuir para a profissionaliza????o da gest??o e auxiliar na internacionaliza????o, mas que exerce pouca influ??ncia com rela????o ao comprometimento pessoal dos s??cios gestores. Assim entende-se que a Controladoria tanto exerce influ??ncia como ?? influenciada no ambiente familiar, devido as pr??ticas emp??ricas que s??o exercidas pelos gestores da empresa estudada.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-09-20T12:15:55Z No. of bitstreams: 2 Isis de Oliveira Domingues.pdf: 1638983 bytes, checksum: 0df0ba91fb833bf8a1587120c313917e (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-09-20T12:15:55Z (GMT). No. of bitstreams: 2 Isis de Oliveira Domingues.pdf: 1638983 bytes, checksum: 0df0ba91fb833bf8a1587120c313917e (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-07-05 / The changes undergone in the international scenery between the XX and XXI centuries brought challenges to the business environment, turning continuous improvement in risk management tools into a necessity. To adapt, organizations began to implement changes in its administrative and operational structures and, hence, improved their internal control systems. This study aims to identify and analyze the internal control and risk management practices implemented on the Brazilian commercial aviation companies. The commercial aviation industry, in addition to working with small operating margins, deal directly with lives of passengers and their own employees every day, which requires an alignment of internal control practices and risk management within the company culture. It is an empirical research, qualitative and descriptive, supported by bibliographic and documentary research. To achieve that goal interviews have been conducted with managers and representatives of the accounting / financial areas as well as areas involved in operation and maintenance. The results show there is a big diversity between the internal control and risk management procedures when you compare administrative and operating areas, but also between companies. It has been noted that the internal control settings usually used are related with the duties the airline companies have with national and international institutions. / As mudan??as sofridas no cen??rio internacional entre os s??culos XX e XXI trouxeram desafios ao ambiente de neg??cios, tornando necess??rio um aprimoramento cont??nuo das chamadas ferramentas de gest??o de riscos. Para se adaptarem, as organiza????es come??aram a implantar mudan??as em suas estruturas administrativas e operacionais e, consequentemente, adequaram seus sistemas de controles internos. Este trabalho objetiva identificar e analisar as pr??ticas de controle interno e gest??o de riscos implementadas nas empresas de avia????o civil brasileiras. O setor de avi??o civil, al??m de trabalhar com margens operacionais pequenas, lida diretamente com a vida de passageiros e de seus pr??prios colaborados todos os dias, ou seja, sua pr??pria natureza exige um alinhamento de pr??ticas de controle interno e gest??o de riscos dentro da cultura da empresa. Trata-se de uma investiga????o de car??ter emp??rico, qualitativo e descritivo, apoiada por pesquisa bibliogr??fica e documental. Para tanto foram realizadas entrevistas com gestores e representantes das ??reas cont??bil/financeira e tamb??m de ??reas inerentes ?? opera????o e manuten????o. Os resultados apontam que h?? uma grande diversidade entre os processos de controle interno e gest??o de riscos adotados, ao comparar ??reas administrativas e operacionais, e tamb??m de empresa para empresa. Notou-se que os controles internos utilizados est??o ligados ??s regulamenta????es e obrigatoriedades por parte de ??rg??os nacionais e internacionais de avia????o civil.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-11-18T16:08:32Z No. of bitstreams: 2 Marcio Roberto de Souza.pdf: 3290425 bytes, checksum: beebb33e7919dbb799efa3b2b936dfb3 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-11-18T16:08:32Z (GMT). No. of bitstreams: 2 Marcio Roberto de Souza.pdf: 3290425 bytes, checksum: beebb33e7919dbb799efa3b2b936dfb3 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-08-28 / Understanding and practicing Supply Chain Management ??? SCM - with excellence has become a prerequisite for the continuity of the organizations in the era of network competition. However, even after some decades of evolution under the aegis of the systemic approach, the methodology still needs to provide instruments capable of measuring the economic results of this broader system, since the existing models in the area - SCOR and GSCF - do not fulfill this function in its completeness and, therefore, does not allow to check if the supply chain is effective. The probable solution of the problem passes through the use of innovations developed in the scope of Managerial Accounting such as the Model of Economic Management in the SCM. To the accounting-management artifact is attributed the concepts of economic events and economic profit - the best indicator of effectiveness of the "enterprise system" and, it is believed, the "supply chain system" - whose application in the context of the supply chain depends on the ability of managers from companies with greater bargaining power to perceive systems, because if they do not see it, they do not understand it or manage it strategically, nor do they know adequate measures for this angle of analysis. This work aimed, therefore, to know the systemic view of the managers of purchases of Brazilian retailers, of the areas of telephony and/or electronics products, on the process of management of the economic events of the upstream supply chain, not properly for that moment to apply a system of measurement of the global economic results of the system, but to investigate if there is fertile field to develop it, because these managers, supported by the company with greater bargaining power in the chain, have in their hands the decision about the economic event "purchase" and can influence the strategic objectives of the chains that their company integrates and the adoption of instruments to manage them. To achieve the proposed goal, the Focus Group technique was used with six retail managers and content analysis to handle the data collected at this stage. Subsequently, their inferences were investigated through questionnaires sent to retail purchasing managers from all over the country. The data of 44 respondents were modeled with logistic regression and it was verified that the congruence of objectives and the creation of knowledge together are the constructs that most influence the systemic vision that the managers have on the process of management of the economic events of the chain of and there is propensity for the development of systems for measuring the overall economic profit of the system. / Compreender e praticar o gerenciamento da cadeia de suprimentos ??? ou SCM, acr??nimo de Supply Chain Management ??? com excel??ncia tornou-se pr??-requisito para a continuidade das organiza????es na era da competi????o em rede. No entanto, mesmo depois de algumas d??cadas de evolu????o sob a ??gide da abordagem sist??mica, ainda falta ?? metodologia prover instrumentos capazes de mensurar os resultados econ??micos desse sistema mais amplo, pois os modelos existentes na ??rea ??? SCOR e GSCF ??? n??o cumprem essa fun????o em sua plenitude e, por isso, alijam a capacidade de conferir se a cadeia de suprimentos ?? eficaz. Conjectura-se que a solu????o do problema passa pelo aproveitamento no SCM de inova????es desenvolvidas no ??mbito da Contabilidade Gerencial como ?? o Modelo de Gest??o Econ??mica. Ao artefato cont??bil-gerencial se atribui os conceitos de eventos econ??micos e lucro econ??mico ??? o melhor indicador de efic??cia do ???sistema empresa??? e, acredita-se, do ???sistema cadeia de suprimentos??? ??? cuja aplica????o no contexto da cadeia de suprimentos depende da habilidade dos gestores das empresas integrantes com maior poder de barganha em perceber sistemas, pois se n??o o enxergam, n??o o compreendem nem o gerenciam de modo estrat??gico, nem tampouco conhecem medidas adequadas para esse ??ngulo de an??lise. Este trabalho buscou, portanto, conhecer a vis??o sist??mica dos gestores de compras de varejistas brasileiros, das ??reas de telefonia e/ou eletr??nicos, sobre o processo de gest??o dos eventos econ??micos da rede ?? montante, n??o propriamente para j?? nesse momento aplicar um sistema de mensura????o dos resultados econ??micos globais do sistema, mas sim para investigar se h?? campo f??rtil para desenvolv??-lo, pois esses gestores, suportados pela companhia com maior poder de barganha da rede, t??m em suas m??os a decis??o sobre o evento econ??mico ???compra??? e podem influenciar os objetivos estrat??gicos das cadeias que sua empresa integra e a ado????o de instrumentos para gerenci??-las. Para atingir o objetivo proposto, utilizou-se a t??cnica de Focus Group com seis gestores do varejo e an??lise de conte??do para tratar os dados levantados nessa etapa. Posteriormente, se investigou suas infer??ncias por meio de question??rios enviados a gestores de compras do varejo de todo o pa??s. Os dados de 44 respondentes foram modelados com regress??o log??stica e constatou-se que a congru??ncia de objetivos e a cria????o de conhecimento em conjunto s??o os constructos que mais influenciam a vis??o sist??mica que os gestores t??m sobre o processo de gest??o dos eventos econ??micos da cadeia de suprimentos e que h?? espa??o para o desenvolvimento de sistemas de mensura????o do lucro econ??mico global do sistema.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-12-19T21:54:33Z No. of bitstreams: 2 Aurelino Vargas da Silveira.pdf: 2622111 bytes, checksum: 16409aec71e1c595d1e49cbfc7558182 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-12-19T21:54:33Z (GMT). No. of bitstreams: 2 Aurelino Vargas da Silveira.pdf: 2622111 bytes, checksum: 16409aec71e1c595d1e49cbfc7558182 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-08-31 / The studied company has been Brazil for 60 years, and 126 worldwide. It uses the centralized control, and the transference price of trucks, bus and engines is accomplished with the delivery value, base costs, factory price and final price of business units. The search for continuous development creates an environment to defy costs and prices with the internal transference price locally. In this context, the aim of this research was to evaluate the institutionalization of the transference price of the company. For this we used the single case study methodology. The model was based in the New Institucional Sociology ??? NIS, in the concepts of the institutionalization stages, in Tolbert and Zucker??s dimensions, in Seo and Creed ??s institutional contradictions (inefficience, unadaptable, incompatibility and interests mismatch), as well as in Guapo??s study (principles, business units and practices). The analyzes showed the transfer price system used in a single case study in a relevant and global organization that was developed in a normative way and presented very specific specificities. In addition, the low autonomy of the business units and the centralization of decisions regarding the artefact in the organization supported the cost system and the price system used for the decision and formation of the sales price in the organization. It can be concluded that the transference price is used in a integrated way, and according to the head office rules, in spite of the local adaptation with the annual meetings. The results show that it can be found in the objetification process, with the tendency of the semi-institutional stage to the total institutionalization one. Besides that, the medium institutional contradiction, and the theorization and low dissemination activities have kept the legitimacy and the maintenance of the artefact structure in the company. In this way, the activity of theorization and the institutional contradictions can contribute with the risk of the artefact not being able to sediment. / A organiza????o em estudo est?? h?? 60 anos no Brasil e 126 no mundo. Utiliza o controle centralizado, e o pre??o de transfer??ncia de caminh??es, ??nibus e motores ?? realizado com o delivery value, base costs, factory price e pre??o final nas unidades de neg??cios. A busca por melhoria cont??nua cria um ambiente para desafiar custos e pre??os com o pre??o de transfer??ncia interno localmente. Nesse contexto, o objetivo geral desta pesquisa foi avaliar a institucionaliza????o do pre??o de transfer??ncia na organiza????o. Utilizou-se a metodologia do estudo de caso ??nico. O modelo se baseou na Nova sociologia Institucional (New Institucional Sociology - NIS), nos conceitos de est??gios de institucionaliza????o e dimens??es de Tolbert e Zucker, nas contradi????es institucionais de Seo e Creed (inefici??ncia, inadaptabilidade, incompatibilidade e desalinhamento de interesses) e no estudo de Guapo (princ??pios, unidades de neg??cios e pr??ticas). As an??lises evidenciaram o sistema de pre??o de transfer??ncia utilizado em um estudo de caso ??nico em uma organiza????o relevante e de atua????o global, que foi desenvolvido de forma normativa e apresentou especifidades bem particulares. Ademais, a baixa autonomia das unidades de neg??cios e a centraliza????o das decis??es quanto ao artefato na organiza????o suportaram o sistema de custos e o sistema de pre??os, utilizado para a decis??o e forma????o do pre??o de vendas na organiza????o. Pode-se concluir que ele ?? utilizado de forma integrada e de acordo com as normas da matriz, apesar da adapta????o local com as reuni??es anuais. Os resultados apontam que eles e encontra no processo de objetifica????o, com tend??ncia da fase de semi-institucionaliza????o para a de total institucionaliza????o. Al??m disso, a contradi????o institucional m??dia e atividade de teoriza????o e difus??o baixas, localmente, mantiveram a legitimidade e manuten????o da estrutura do pre??o de transfer??ncia na organiza????o. Desta forma, a atividade de teoriza????o e as contradi????es institucionais podem contribuir com o risco do artefato n??o conseguir se sedimentar.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2018-01-23T20:12:41Z No. of bitstreams: 2 Adriana_Caetano.pdf: 1859971 bytes, checksum: 798ec0440f1a81854733046a5f60138b (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-01-23T20:12:41Z (GMT). No. of bitstreams: 2 Adriana_Caetano.pdf: 1859971 bytes, checksum: 798ec0440f1a81854733046a5f60138b (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2015-08-19 / The objective of this study was to develop a performance analysis structure of the Brazilian companies, based on the literature, corroborated by the information disclosed in their financial statements in order to support the private equity investors estimate the value of an entity. To meet the proposed goal it was made a bibliographic research, aiming to identify the relevant elements to valuate a company concerning accounting and financial information. In this sense, it was developed the referred structure. It was conducted a research based on the document analysis technique, attempting to identify in the content of the financial statements of the selected companies the terms presented in the developed performance analysis structure. The research was descriptive and it was applied the qualitative and quantitative approach, to analyze the content of the four companies registered in the BOVESPA MAIS, part of the Clean Energy and Information Technology segments. The proposed goal of this study was reached, as the performance analysis structure was developed based on the literature and, the items of the strucuture had a high level index of presence in the financial statements of the companies analyzed, indicating that is possible to apply such structure in the process of estimating the value of a company. / O objetivo deste estudo foi desenvolver uma estrutura de avalia????o de desempenho de companhias brasileiras, a partir da bibliografia, corroborada com as informa????es divulgadas em suas demonstra????es financeiras, a fim de auxiliar os investidores de private equity em estimar o valor de uma entidade. Para se atingir o objetivo proposto, realizou-se uma pesquisa bibliogr??fica, com a finalidade de identificar os elementos relevantes na avalia????o de uma empresa no que se refere ??s informa????es cont??beis e financeiras e, a partir da??, desenvolveu-se a referida estrutura. Efetuou-se uma pesquisa baseada na t??cnica de an??lise documental, que buscou identificar no conte??do apresentado nas demonstra????es cont??beis das empresas selecionadas os elementos contemplados na estrutura de avalia????o de desempenho desenvolvida. A pesquisa tem car??ter descritivo e usou abordagem quantitativa e qualitativa, para avaliar o conte??do das demonstra????es financeiras das quatro empresas registradas no BOVESPA MAIS, dos segmentos de Energia Renov??vel e Tecnologia da Informa????o. O objetivo proposto neste estudo foi alcan??ado, visto que se desenvolveu uma estrutura de avalia????o de desempenho a partir da bibliografia e os itens contemplados nessa estrutura apresentaram um alto ??ndice de presen??a nas demonstra????es financeiras das empresas analisadas, corroborando a possibilidade da utiliza????o de tal estrutura no processo de estima????o do valor de uma empresa.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2018-03-26T16:30:03Z No. of bitstreams: 2 Marta de Lourdes Ferreira.pdf: 815747 bytes, checksum: 5a3ca6df9a2d575450bc76d1bec0c528 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-03-26T16:30:03Z (GMT). No. of bitstreams: 2 Marta de Lourdes Ferreira.pdf: 815747 bytes, checksum: 5a3ca6df9a2d575450bc76d1bec0c528 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-06 / The main objective of this research was to raise and present isomorphism???s evidences in Operational Risk Management (ORM) of Financial Institutions (FIs) operating in Brazil. As specific objectives, to identify convergences and evaluate why they occur. It was made a qualitative and descriptive study of the historical development of ORM in FIs, regulations and similar works. It was carried out content analysis of "Pillar 3" Reports from ten IFs (75% of total assets) that acted in Brazil between 2013 and 2015. It was used descriptive categorizations of situations/events based on the theoretical framework, classified as performance evidence. It was found the presence of 100% of categories from coercive mechanism, 78% from the normative and 70% from the mimetic, proving the simultaneous performance of the mechanisms. The main categories for mechanism and disclosure index were: a) Coercive: related to legal compliance (100%); other risk management beyond the mandatory (89%); Business Continuity Plan (78%), a model of the three defense lines (56%), and prioritization of risks (56%). b) normative: committee responsibilities, executive officers and alike (100%); training in operational risk (78%), and dissemination of the risk culture (67%). c) mimetic: the use of technology in ORM (100%) and in loss databases (78%); the standardization of procedures between headquarters and branches (78%), as well as the use of indicators (78%). As a convergence point, there is a search for improvement of the ORM, and the compliance with requested criteria for approval of internal models to calculate capital requirements. The homogenization of the ORM was due to the legal demands, and its beneficial effects positively change the environment. The public disclosure of principles, the best practices and "Pillar 3" Reports allow other companies to use the main information and implement their own ORM structures. As future researches, we suggest the evolution of operational losses and evidence of the ORM performance; the current development stage of internal models; the profile analysis of people hired in the area, from the perspective of normative isomorphism; the technologies used in the ORM to identify mimetic isomorphism; the categories update of each mechanism, including technology area characteristics and human resources; as well as the research replication for companies subject to specific regulations, such as SOX and capital markets. / O objetivo principal da pesquisa ?? levantar e apresentar evid??ncias do isomorfismo na Gest??o de Riscos Operacionais (GRO) de Institui????es Financeiras (IFs) que operam no Brasil. O objetivo espec??fico ?? identificar pontos de converg??ncia e avaliar porque ocorrem. Realizada pesquisa qualitativa e descritiva da evolu????o hist??rica da GRO em IFs, regulamenta????es e trabalhos semelhantes. Efetuada an??lise de conte??do do Relat??rio ???Pilar 3??? de dez IFs (75% do total de ativos) que atuaram no Brasil entre 2013 e 2015. Utilizadas categoriza????es descritivas de situa????es/eventos conforme referencial te??rico, classific??veis como evid??ncias de atua????o. Constatou-se a presen??a de 100% das categorias do mecanismo coercitivo, 78% do normativo e 70% do mim??tico, comprovando a atua????o simult??nea dos mecanismos. Principais categorias por mecanismo e ??ndices de evidencia????o: a) coercitivo: relacionadas ao atendimento legal (100%); gest??o de outros riscos al??m dos obrigat??rios (89%); Plano de Continuidade de Neg??cios (78%), Modelo das Tr??s Linhas de Defesa (56%) e prioriza????o de riscos (56%). b) normativo: responsabilidades de comit??s, diretores e assemelhados (100%); treinamento em risco operacional (78%) e dissemina????o da cultura de risco (67%). c) mim??tico: uso de tecnologias na GRO (100%) e em bancos de dados de perdas (78%); padroniza????o de procedimentos entre matriz e filiais (78%) e o uso de indicadores (78%). Como ponto de converg??ncia, v??-se a busca pelo aperfei??oamento da GRO e o atendimento aos requisitos necess??rios para aprova????o de modelos internos para c??lculo de requerimentos de capital. A homogeneiza????o da GRO ocorreu em fun????o das demandas legais e seus efeitos ben??ficos alteram positivamente o ambiente. A divulga????o p??blica de princ??pios, melhores pr??ticas e relat??rios ???Pilar 3??? permite que outras organiza????es usem as informa????es como base e implantem suas pr??prias estruturas de GRO. Sugest??es de pesquisa: evolu????o de perdas operacionais e com evid??ncias de atua????o da GRO; est??gio atual de desenvolvimento dos modelos internos; an??lise do perfil dos profissionais contratados na ??rea, sob a ??tica do isomorfismo normativo; tecnologias usadas na GRO buscando evid??ncias do isomorfismo mim??tico; e replica????o da pesquisa para organiza????es sujeitas a regulamenta????es espec??ficas como SOX e mercado de capitais.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2018-05-25T14:06:10Z No. of bitstreams: 2 ROBSON MARTINS BESSA.pdf: 2509113 bytes, checksum: 3396c1d8382e5c3b9d995543637c2e6f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-05-25T14:06:10Z (GMT). No. of bitstreams: 2 ROBSON MARTINS BESSA.pdf: 2509113 bytes, checksum: 3396c1d8382e5c3b9d995543637c2e6f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-12-04 / Several are the standards that deal with revenues in international accounting. Some studies show that problems involving revenue recognition are among the most recurring in publicly traded companies' reports. The problematic studied was the accounting innovations that users of accounting information should observe, given the emergence of IFRS 15 as the new unified accounting standard in relation to current accounting standards of revenue recognition. The objective of this work is the critical analysis of the main requirements in the relevant aspects brought by the new standard in relation to the current literature on international accounting in the Brazilian environment as well as the challenges to be faced by preparers of financial statements in the adoption and adaptation of IFRS 15 in relation to what exists in the current literature in international accounting. For this group of existing norms and current transactions we denominate of "peacock tail". This research used a qualitative approach, through documentary analysis and content obtained from the financial statements of a relevant publicly traded company in the chemical sector. We sought to base the importance of the subject on accounting science through previous scientific research, practical aspects of IFRS, the basis for conclusion of the new IFRS standard 15 as well as economic aspects about the subject. We identified several challenging aspects for the company to comply with IFRS 15 and that the level of information currently disclosed does not meet the new requirements minimally. As a result, we conclude that IFRS 15 will bring many challenges and innovations to the accounting class in light of its new revenue recognition requirements and especially its disclosures. / Diversas s??o as normas que tratam sobre receitas em contabilidade internacional. Alguns estudos demonstram que problemas que envolvem reconhecimento de receitas est??o entre os mais recorrentes nos relat??rios das companhias de capital aberto. O problema estudado foi sobre as inova????es cont??beis que os usu??rios da informa????o cont??bil devem observar, dado o surgimento do IFRS 15 como o novo ordenamento cont??bil unificado, em rela????o ??s atuais normas cont??beis de reconhecimento de receitas. O objetivo deste trabalho ?? a an??lise cr??tica dos principais requerimentos, em seus aspectos relevantes, trazidos pela nova norma frente ?? literatura atual em contabilidade internacional no ambiente brasileiro bem como os desafios a serem enfrentados pelos preparadores de demonstra????es financeiras na ado????o e adapta????o do IFRS 15 em rela????o ao que existe na literatura atual em contabilidade internacional. A este grupo de normas e transa????es atuais n??s denominamos de ???rabo de pav??o???. Esta pesquisa utilizou-se de uma abordagem qualitativa, atrav??s de an??lise documental e de conte??do obtido das demonstra????es financeiras de uma companhia de capital aberto do setor qu??mico. Procurou-se fundamentar a import??ncia do tema ?? ci??ncia cont??bil atrav??s de pesquisas cient??ficas anteriores, aspectos pr??ticos das normas IFRS, da base de conclus??o da nova norma IFRS 15 bem como aspectos econ??micos acerca do tema. Identificamos diversos aspectos desafiadores para a empresa para atendimento ?? IFRS 15 e que o n??vel de informa????es hoje divulgadas n??o atende minimamente aos requisitos novos. Por consequ??ncia, conclu??mos que a IFRS 15 trar?? muitos desafios e inova????es ?? classe cont??bil em fun????o de seus novos requerimentos para reconhecimento de receitas e especialmente suas divulga????es.

Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-04-10T13:55:08Z No. of bitstreams: 1 BibianoMadridTese2016.pdf: 2121621 bytes, checksum: e27cdc9330322e7d6796de7bcf0c585c (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-04-10T13:55:16Z (GMT) No. of bitstreams: 1 BibianoMadridTese2016.pdf: 2121621 bytes, checksum: e27cdc9330322e7d6796de7bcf0c585c (MD5) / Made available in DSpace on 2017-04-10T13:55:16Z (GMT). No. of bitstreams: 1 BibianoMadridTese2016.pdf: 2121621 bytes, checksum: e27cdc9330322e7d6796de7bcf0c585c (MD5) Previous issue date: 2016-02-25 / The present study is composed by four papers with different aims, as follows: 1) Verify the reliability of the Wingate anaerobic test. 2) Verify the reliability of lactate minimum protocol with induction of hyperlactatemia individualized by ratings perceived exertion. 3) Verify the efficiency of a new submaximal protocol for aerobic evaluation, with workloads determination by ratings perceived exertion, denominated RPE-13, in identify the intensity of exercise associated at maximal lactate steady state and lactate minimum. 4) Verify the influence of anodal transcranial direct current stimulation on left temporal lobe in the heart rate variability and in the running of 3000 meters. The Wingate study had a sample composed by 15 cyclists that performed three Wingate tests. The lactate minimum study had a sample composed by 20 university students active physically that performed two times the test. In the study with RPE-13 the sample was formed by 11 young adults active physically that performed three tests, the RPE-13, lactate minimum and maximal lactate steady state. Yet, in the study with anodal transcranial direct current stimulation the sample was composed by 11 amateurs??? runners that performed of the 3000 meters test in two conditions, in the anodal stimulation and Sham condition (placebo). The tests of Wingate and lactate minimum showed good reliability. The RPE-13 test showed to be efficient to identify an intensity of exercise associated at maximal lactate steady state and lactate minimum. Therefore, the transcranial direct current stimulation changed the heart rate variability, increasing the chronotropic reserve and improving the performance in running of 3000 meters in mean 10 seconds. / O presente trabalho ?? composto por quatro artigos cient??ficos com diferentes objetivos, conforme a seguir: 1) Verificar a reprodutibilidade do teste anaer??bio de Wingate. 2) Verificar a reprodutibilidade do protocolo de lactato m??nimo com a indu????o a hiperlactatemia individualizada pela percep????o subjetiva de esfor??o. 3) Verificar a efici??ncia do um novo protocolo subm??ximo de avalia????o aer??bia, com cargas determinadas pela percep????o subjetiva de esfor??o, denominado RPE-13, em identificar a intensidade de exerc??cio associada ao m??ximo estado est??vel de lactato e lactato m??nimo. 4) Verificar a influ??ncia da estimula????o transcraniana por corrente cont??nua an??dica sob o lobo temporal esquerdo sobre a variabilidade da frequ??ncia card??aca e no desempenho em teste de corrida de 3000 metros. O estudo com Wingate teve uma amostra composta por 15 ciclistas que realizaram tr??s testes de Wingate. O estudo com lactato m??nimo teve uma amostra composta por 20 estudantes universit??rios fisicamente ativos que realizaram o teste duas vezes. No estudo com o protocolo RPE-13 a amostra foi formada por 11 adultos jovens fisicamente ativos que realizaram tr??s testes, o RPE-13, lactato m??nimo e m??ximo estado est??vel de lactato. J?? no estudo com estimula????o transcraniana por corrente cont??nua a amostra foi composta onze corredores recreacionais que cumpriram o teste de 3000 metros em duas condi????es, na condi????o com estimula????o an??dica e na condi????o Sham (placebo). Os testes de Wingate e lactato m??nimo apresentaram boa reprodutibilidade. O teste RPE-13 se mostrou eficiente em identificar uma intensidade de exerc??cio associada m??ximo estado est??vel de lactato e lactato m??nimo. Por sua vez, a estimula????o transcraniana por corrente cont??nua modificou a variabilidade da frequ??ncia card??aca, aumentando a reserva cronotr??pica e melhorando o desempenho do teste de corrida de 3000 metros em m??dia em 10 segundos.

Made available in DSpace on 2014-12-17T15:47:45Z (GMT). No. of bitstreams: 1 AaraoL.pdf: 741847 bytes, checksum: 45403e29cc4bf1b00b42e5221478dc54 (MD5) Previous issue date: 2006-05-19 / A matem?tica intervalar ? uma teoria matem?tica originada na d?cada de 60 com o objetivo de responder quest?es de exatid?o e efici?ncia que surgem na pr?tica da computa??o cient?fica e na resolu??o de problemas num?ricos. As abordagens cl?ssicas para teoria da computabilidade tratam com problemas discretos (por exemplo, sobre os n?meros naturais, n?meros inteiros, strings sobre um alfabeto finito, grafos, etc.). No entanto, campos da matem?tica pura e aplicada tratam com problemas envolvendo n?meros reais e n?meros complexos. Isto acontece, por exemplo, em an?lise num?rica, sistemas din?micos, geometria computacional e teoria da otimiza??o. Assim, uma abordagem computacional para problemas cont?nuos ? desej?vel, ou ainda necess?ria, para tratar formalmente com computa??es anal?gicas e computa??es cient?ficas em geral. Na literatura existem diferentes abordagens para a computabilidade nos n?meros reais, mas, uma importante diferen?a entre estas abordagens est? na maneira como ? representado o n?mero real. Existem basicamente duas linhas de estudo da computabilidade no cont?nuo. Na primeira delas uma aproxima??o da sa?da com precis?o arbitr?ria ? computada a partir de uma aproxima??o razo?vel da entrada [Bra95]. A outra linha de pesquisa para computabilidade real foi desenvolvida por Blum, Shub e Smale [BSS89]. Nesta aproxima??o, as chamadas m?quinas BSS, um n?mero real ? visto como uma entidade acabada e as fun??es comput?veis s?o geradas a partir de uma classe de fun??es b?sicas (numa maneira similar ?s fun??es parciais recursivas). Nesta disserta??o estudaremos o modelo BSS, usado para se caracterizar uma teoria da computabilidade sobre os n?meros reais e estenderemos este para se modelar a computabilidade no espa?o dos intervalos reais. Assim, aqui veremos uma aproxima??o para computabilidade intervalar epistemologicamente diferente da estudada por Bedregal e Aci?ly [Bed96, BA97a, BA97b], na qual um intervalo real ? visto como o limite de intervalos racionais, e a computabilidade de uma fun??o intervalar real depende da computabilidade de uma fun??o sobre os intervalos racionais

Made available in DSpace on 2014-12-17T15:53:14Z (GMT). No. of bitstreams: 1 DomingosCS.pdf: 449691 bytes, checksum: d889933732f4e6c23b4a4743639f0ea1 (MD5) Previous issue date: 2004-08-24 / This work deals with the cattle raising activity in Brasil, it?s importance for the stete of Rio Grande do Norte. A conceptual review is done regarding accounting information and considering it as an essencial input for economical and finantial decision making, related to the state cattle rainsing environment. It also aims to expose visions related to the role and the importance of Accounting as system that colects, treats and supplies managerial information. A brief historic of Accounting is done, emphasizing the Accounting Demonstration Structure and its use in the decision making process, as well as the contribution it has node for the cattle raising activity in Brazil. The research?s results show that accounting information is used partially in the finantial decision making process, and it is pointed out that the Inventory was the most relevant tool with 95,% of the cases, followed by the Income and Outlay reports with 85.0%,Production with 82,0% and Cost reports with 80,0%, the Demonstrative of the Cash Flow (DFC) with 82.5%, the Patrimonial Balance (PB) with 22.5%, and the Demonstrative of the Exercise Result (DER) with 20.0% of use. The research concludes that Accounting information is not throughly used in the economic and finantial decision making of the managers of cattle raising in the Rio Grande do Norte State, although, 95% of the sample consider then important. This may imply that there are diffilculties in measurement of the managerial decisions as well as the business whole / Aborda a hist?ria da pecu?ria bovina no Brasil, no Rio Grande do Norte e sua import?ncia na economia do Estado. Faz uma revis?o conceitual a respeito da informa??o cont?bil como insumo essencial para a tomada de decis?o econ?mico-financeira, contemplando o ambiente da pecu?ria do Estado, e exp?e vis?es a respeito do papel e da import?ncia da Contabilidade enquanto sistema de coleta, tratamento e suprimento de dados e informa??es gerenciais. Faz um breve hist?rico da contabilidade, enfatizando a estrutura das Demonstra??es Cont?beis e sua utiliza??o no processo decis?rio, bem como a contribui??o que a Contabilidade tem dado ? pecu?ria no Brasil. A pesquisa revela como resultado que a informa??o cont?bil ? utilizada, parcialmente, no processo de tomada de decis?o econ?mico-financeira, sendo de maior relev?ncia o Invent?rio com 95,0% dos casos, seguido pelos relat?rios de Receitas e Despesas com 85,0%, o relat?rio de Produ??o com 82,5%, o relat?rio de Custos com 80,0%, a Demonstra??o do Fluxo de Caixa, com 42,5%, o Balan?o Patrimonial com 22,5% e a Demonstra??o do Resultado do Exerc?cio com 20,0% de utiliza??o. Conclui que as informa??es cont?beis n?o s?o utilizadas plenamente para tomada de decis?o econ?mico-financeiras dos gestores do setor pecu?rio do Rio Grande do Norte, embora 95,0% da amostra as considere importantes, o que poder? implicar em dificuldades na medi??o do desempenho de suas decis?es administrativas e do neg?cio como um todo