Made available in DSpace on 2015-12-03T18:35:27Z (GMT). No. of bitstreams: 1 Regiane_de_Souza_Piva.pdf: 1971803 bytes, checksum: 5825a41a22852f80cfcce977b556bbb3 (MD5) Previous issue date: 2013-02-28 / The study examined the characteristics of the controller identified in cooperative societies to complement the studies of researchers linked to the accounting features and functions on the controller. The approach in the agribusiness segment is justified by its economic representativeness in Brazil and the type of cooperative society by corporate structuring. The technique predominantly qualitative approach in defining the profile of research, this, is structured from the perspective of exploratory and descriptive typology. The research instruments adopted for construction of the dissertation highlights the direct and indirect structured interviews. The research sought to understand the practices used by companies controlling most of Paran?? agribusiness cooperatives, and what is its adherence to the basic conceptual framework of controllership - ECBC proposal by Borinelli (2006). The multiple case study researched the top five cooperative societies in the state, justified by the same accessibility through the pre-test used in two of them and their representation in the regional economy and Brazil. The research corroborated with qualitative studies on the phenomenon as controllership management unit and its functions, and identified important points for the treatment of basic conceptual framework. The research concluded that in cooperatives, no adhesion by typical roles within the Basic Conceptual Structure of Controllership (ECBC) as defends Borinelli (2006). In the case of clusters studied in conceptual structure, the basic examination in five cases evidenced by partial adhesion in two cases and by not applying in other, therefore allows us to conclude that the framework does not apply to cooperatives / O estudo analisou as caracter??sticas da controladoria identificadas nas sociedades cooperativas em complemento a estudos de pesquisadores ligados ?? contabilidade sobre caracter??sticas e fun????es da controladoria. A pesquisa procurou conhecer as pr??ticas de controladoria mais utilizadas pelas sociedades cooperativas agroindustriais do Estado do Paran??, e qual sua ader??ncia ?? estrutura conceitual b??sica da controladoria ECBC proposta por Borinelli (2006) A abordagem no segmento do agroneg??cio brasileiro justificou-se pela sua representatividade econ??mica no Brasil e o tipo de sociedade cooperativista pela estrutura????o societ??ria. A abordagem t??cnica predominantemente qualitativa, na defini????o do perfil da pesquisa, esta, se estrutura sob a ??tica da tipologia explorat??ria e descritiva. Na pesquisa de campo, examinaram-se as cinco maiores sociedades cooperativas no Estado, justificado pela acessibilidade atrav??s do pr??-teste utilizado em duas delas e por sua representa????o na economia regional e no Brasil. A pesquisa corroborou com estudos qualitativos sobre o fen??meno controladoria e identificou pontos importantes para o tratamento da estrutura conceitual b??sica. A pesquisa concluiu que nas sociedades cooperativas, n??o h?? ader??ncia pelas fun????es t??picas dentro da Estrutura Conceitual B??sica de Controladoria (ECBC) conforme defende Borinelli (2006). Em se tratando dos clusters estudados na estrutura conceitual b??sica, o exame nos cinco casos evidenciou pela ader??ncia parcial em dois casos e pela n??o aplica????o nos demais, portanto permite concluir que o enquadramento n??o se aplica ??s sociedades cooperativas. Esse estudo contribui na pesquisa sobre o papel da controladoria no processo de gest??o, e denota a necessidade de aprofundamento dos estudos no campo da contabilidade por identificar mecanismos de controle e informa????o pr??prios desenvolvidos pelas cooperativas e que atendem ??s suas necessidades informacionais, defendidos h?? muito como prerrogativa da controladoria para o sucesso nos neg??cios (CATELLI, 2001)

Made available in DSpace on 2015-12-04T11:45:12Z (GMT). No. of bitstreams: 1 Regina_Galhardi_de_Camargo.pdf: 603725 bytes, checksum: c70c2b715bbf9202b54c36c60a7cfded (MD5) Previous issue date: 2005-08-30 / Due to difficulties faced by the Brazilian official social security, the government has been supporting the expansion of the private social security. Through regulatory and legal agencies, the Brazilian official social security has been being given more transparency, security and flexibility. As part of the situation, the pension funds, also named EFPC, have the basic function of providing social security complementary benefits to the employees of an enterprise (or sponsor). As a way of guaranteeing the future payment of offered benefits to participants, the complementary pension entities manage investments which arise from sponsors and employees?? contributions. Those investments are associated in portfolios, and their arrangement limits and diversification established by SPC. According to ABRAPP data, on February 2005, Brazilian pension funds invested eighty one billion reais in the application of resources in a variable income segment, 31% of their total investments. The aim of this work is to propose a model for the investments portfolio in variable income of the pension funds, whose building was made possible through a bibliographical research. This research had the objective to provide a theoretical and specific review of risk, value, valuation and opportunity cost. The contribution of this work is the transition from the theoretical model to the practical application The model was applied to enterprises connected to Previ??s investments portfolio of variable income, and the conclusion is: through the use of such a model, managers of pension funds can sustain their acquisition, maintenance and investments write off decisions, parts of that entities??variable income portfolio. / Diante das dificuldades enfrentadas no Brasil pela previd??ncia oficial, o Governo tem incentivado a expans??o do sistema previdenci??rio privado, conferindo-lhe, por meio dos ??rg??os normativos e legais, maior transpar??ncia, seguran??a e flexibilidade. Nesse cen??rio, inserem-se os fundos de pens??o, tamb??m chamados de entidades fechadas de previd??ncia complementar - EFPC, que t??m a fun????o b??sica de propiciar benef??cios previdenci??rios complementares aos empregados de uma empresa, chamada de patrocinadora. Para garantir o pagamento futuro dos benef??cios oferecidos aos participantes, as entidades de previd??ncia complementar gerenciam os investimentos decorrentes do patrim??nio formado pelas contribui????es dos patrocinadores e empregados. Esses investimentos s??o agregados em carteiras, cujos limites de composi????o e diversifica????o s??o estabelecidos pela SPC - Secretaria da Previd??ncia Complementar. Conforme dados da ABRAPP - Associa????o Brasileira das Entidades Fechadas de Previd??ncia Complementar, em fevereiro de 2005, os fundos de pens??o brasileiros possu??am cerca de R$ 81 bilh??es de recursos alocados no segmento de renda vari??vel, o que significava 31% da totalidade de seus investimentos. Este trabalho prop??e um modelo para a carteira de investimentos em renda vari??vel dos fundos de pens??o, cuja constru????o deu-se a partir de uma pesquisa bibliogr??fica, objetivando uma revis??o te??rica e espec??fica sobre os temas: risco, valor, avalia????o de empresas e custo de oportunidade. O modelo foi aplicado para empresas que fazem parte da carteira de investimentos de renda vari??vel da Previ - Caixa de Previd??ncia dos Funcion??rios do Banco do Brasil, e ?? a conclus??o do trabalho. Ou seja, por meio da ado????o do modelo constru??do, ?? poss??vel aos gestores dos fundos de pens??o modelar as decis??es de aquisi????o, manuten????o ou baixa de investimentos que comp??em a carteira renda vari??vel dessas entidades.

Made available in DSpace on 2015-12-04T11:45:13Z (GMT). No. of bitstreams: 1 Camilo_Lellis_Reis.pdf: 552446 bytes, checksum: c6be0db42380f385c2d035760c69b66f (MD5) Previous issue date: 2003-05-23 / This work has the objective to present the application of the Accounting in the management of the patrimony of the physical people. The concepts of management, accounting theory are displayed and applicable accounting techniques in the process of management of the patrimony of the physical people with the purpose to demonstrate the importance of the decision-making of structuralized form. The decision-making that involves the patrimony, in function by its relevance, must be taken in way structuralized independently economic surrounding it, or either, since the economies most steady until the ones of bigger instability, being that in this last environment the consequence of a decision-making without criteria can be more harmful and of difficult control of the consequences. This work a field research was also presented where it inquired that a significant percentage of the interviewed ones, that had knowledge of the accounting techniques, did not proceed the management from its patrimonies, but on the other hand and of surprising form the great majority of the interviewed ones had interest in a learning in formal way (by book, course, etc) as to proceed the management from the same ones. This confirmation is consistent by observation with the reflection of respected researchers of that Accounting must outside be divulged out of the environment of the professionals of the area, so that the physical people are prepared to make the decisions that affect its personal patrimony directly or the patrimony of entities legal people in which is responsible for the management. / Este trabalho objetiva apresentar a aplica????o da Contabilidade na gest??o do patrim??nio das pessoas f??sicas. S??o expostos os conceitos de gest??o, teoria cont??bil e t??cnicas cont??beis aplic??veis ao processo de gest??o do patrim??nio das pessoas f??sicas com a finalidade de demonstrar a import??ncia da tomada de decis??o de forma estruturada e sistematizada. A tomada de decis??o que envolva o patrim??nio, em fun????o de sua relev??ncia, deve ser estabelecida de maneira estruturada, independentemente do ambiente econ??mico, desde as economias mais est??veis at?? as de maior instabilidade; sendo que neste ??ltimo ambiente o reflexo de uma decis??o tomada sem crit??rios pode ser mais prejudicial e de dif??cil controle das conseq????ncias. Este trabalho apresenta tamb??m uma pesquisa de campo na qual averiguou-se que um percentual significativo dos entrevistados, que tinham conhecimento das t??cnicas cont??beis, n??o procediam a gest??o de seus patrim??nios, entretanto, em contrapartida, de forma surpreendente a grande maioria dos entrevistados tinham interesse em aprenderem de maneira formal (atrav??s de livro, curso,etc) como procederem a gest??o dos mesmos. Esta constata????o ?? consistente pela an??lise das reflex??es de pesquisadores respeitados, para os quais a Contabilidade deve ser divulgada tamb??m fora do ambiente t??pico dos profissionais da ??rea, para que pessoas f??sicas estejam melhor preparadas para tomarem as decis??es que afetam diretamente o seu patrim??nio pessoal ou o patrim??nio de entidades, pessoas jur??dicas, nos quais sejam respons??veis pela gest??o.

Made available in DSpace on 2015-12-04T11:45:15Z (GMT). No. of bitstreams: 1 Clovis_Ailton_Madeira.pdf: 435537 bytes, checksum: ef1ddd0ef5328166081df8215eb9d46c (MD5) Previous issue date: 2001-05-24 / The research was mainly designed to evaluate the auditing teaching in undergraduate accounting courses. The evaluation process necessarily implies the selection of a parameter for reference purposes. For several reasons which are listed in the paper, the proposition put to the 16th Session of the UN Intergovernmental Working Group of Experts International Standards of Accounting and Reporting ("ISAR") held in Geneve, Switzerland. The syllabi provided in reply to our requests were compared with the basic contents of the suggested curriculum, which is divided into 13 sub-headings, each containing several topics of the main subject. As a result of this comparison, one concludes that the analyzed syllabi contained in the sample are well below the proposition requirements. By comparing the average syllabi contents with the suggested curriculum, it can be seen that only 28% of the requirements is complied with. An analysis of each item and sub-heading leads to the even more striking conclusions, e.g., the 3% reached by the "Evaluation of Computer-Based Corporate Systems" sub heading. Also, we asked for information on the books recommended in the courses. The answers to this question inspired the preparation of a comparative table of the three most commonly recommended books and that mentioned in the proposition, all with a view to determining the adherence level. Curiously enough, the average was 28%, the same as in the previous comparison. The information on the amount of time assigned to auditing classes showed that this time accounts for only 6% or approximately 150 classes/hours of the total course time/classes. As regards the professors' background, we found that. most of them do not even hold a master's degree and only two have a doctor's degree. As a corollary of this paper, some suggestions for academic research were made and propositions were put forward to coordinators of the "IES:" accounting courses, the Federal Accounting Board and the Ministry of Education and Sports. / O objetivo central da pesquisa foi avaliar o ensino de auditoria nos cursos de gradua????o de ci??ncias cont??beis. O processo de avalia????o implica, necessariamente, a escolha de um par??metro para refer??ncia. Por diversas raz??es, enumeradas no trabalho, foi escolhida a proposta apresentada na 16a. Reuni??o do Grupo de Trabalho Intergovernamental de Especialistas em Padr??es Internacionais de Contabilidade e de Relat??rios Cont??beis (ISAR), da Organiza????o das Na????es Unidas - ONU, realizada em Genebra - Su????a. Os programas dos cursos recebidos em resposta ?? pesquisa foram, ent??o, comparados com o conte??do b??sico do curr??culo sugerido, que ?? subdividido em 13 subt??tulos, composto, cada um, por diversos temas da mat??ria. O resultado desta compara????o conduz ?? conclus??o de que os programas analisados na amostra, est??o muito aqu??m dos requisitos contidos naquela proposta. A m??dia geral dos itens contidos nos programas dos cursos versus o conte??do sugerido demonstra que apenas 28% dos requisitos est??o sendo atendidos. A an??lise individual dos itens e dos subt??tulos levam a conclus??es ainda mais contundentes, como o n??vel de 3% alcan??ado pelo subt??tulo "Avalia????o dos sistemas empresariais baseados em computadores". A pesquisa solicitou, ainda, informa????es sobre a bibliografia utilizada nos cursos; as informa????es recebidas em resposta a este quesito inspiraram a elabora????o de um quadro comparativo entre o conte??do das 3 bibliografias mais citadas e aquele contido na proposta de curr??culo, no sentido de observar o n??vel de ader??ncia existente. O resultado n??o foi diferente; curiosamente, a m??dia geral tamb??m foi de 28%. As informa????es da carga hor??ria alocada ??s disciplinas de auditoria demonstraram que esta, em m??dia, corresponde a apenas 6% do total de horas/aula do curso, ou seja, aproximadamente 150 horas/aula. No que diz respeito ?? forma????o dos professores, tamb??m observou-se que a maioria ainda n??o possui t??tulo de mestre e que apenas 2 s??o doutores. Como corol??rio deste trabalho, foram oferecidas algumas sugest??es visando novas pesquisas acad??micas, al??m de propostas para os coordenadores de cursos de contabilidade das IES, para o Conselho Federal de Contabilidade e para o Minist??rio da Educa????o e do Desporto. / The research was mainly designed to evaluate the auditing teaching in undergraduate accounting courses. The evaluation process necessarily implies the selection of a parameter for reference purposes. For several reasons which are listed in the paper, the proposition put to the 16th Session of the UN Intergovernmental Working Group of Experts International Standards of Accounting and Reporting ("ISAR") held in Geneve, Switzerland. The syllabi provided in reply to our requests were compared with the basic contents of the suggested curriculum, which is divided into 13 sub-headings, each containing several topics of the main subject. As a result of this comparison, one concludes that the analyzed syllabi contained in the sample are well below the proposition requirements. By comparing the average syllabi contents with the suggested curriculum, it can be seen that only 28% of the requirements is complied with. An analysis of each item and sub-heading leads to the even more striking conclusions, e.g., the 3% reached by the "Evaluation of Computer-Based Corporate Systems" sub heading. Also, we asked for information on the books recommended in the courses. The answers to this question inspired the preparation of a comparative table of the three most commonly recommended books and that mentioned in the proposition, all with a view to determining the adherence level. Curiously enough, the average was 28%, the same as in the previous comparison. The information on the amount of time assigned to auditing classes showed that this time accounts for only 6% or approximately 150 classes/hours of the total course time/classes. As regards the professors' background, we found that. most of them do not even hold a master's degree and only two have a doctor's degree. As a corollary of this paper, some suggestions for academic research were made and propositions were put forward to coordinators of the "IES:" accounting courses, the Federal Accounting Board and the Ministry of Education and Sports.

Made available in DSpace on 2015-12-04T11:45:16Z (GMT). No. of bitstreams: 1 Valquiria_Pinheiro_de_Souza.pdf: 961283 bytes, checksum: 820051aa484a7bead9c47ccb4ec31e4b (MD5) Previous issue date: 2006-08-31 / The aim of this work is to analyze the conditions of Environmental Accounting teaching offer in the courses of Accounting Sciences in Brazil and the spread of this subject in books and professional and academic journals during the last 4 years. To reach the proposed objective, the data were initially collected in the curricular structure of the degree courses in Accounting Sciences presented by all of the teaching institutions contained in the INEP/MEC data base, in order to identify the presence of the Environmental Accounting discipline. Then, questionnaires addressed to the coordinators and professors of the Courses of Accounting Sciences of S??o Paulo were elaborated and applied in an exploratory way to verify their perceptions of the teaching of the Environmental Accounting. Finally, the analysis of contents of the books published in Brazil and the professional and academic journals selected was accomplished, starting from the base Qualis of CAPES (Coordination of Superior Level Personnel Improvement). It was observed that from the 716 institutions which offered 916 courses of Accounting Sciences in May of 2006, only 26 contemplated Environmental Accounting, presenting larger concentration in the Southeast area and smaller in the Northeast one. As for the coordinators' perception and professors it indicates a favorable attitude towards the teaching of the Environmental Accounting. It was also observed, in the analyzed period, in the journals and specialized books, a popularization increase in the knowledge about Environmental Accounting. / O objetivo do presente estudo ?? analisar as condi????es de oferta do ensino de Contabilidade Ambiental nos cursos de Ci??ncias Cont??beis no Brasil e a divulga????o desse tema nos ??ltimos 4 anos, em livros e peri??dicos especializados acad??micos e profissionais. Para alcan??ar o objetivo proposto foram coletados inicialmente dados sobre a estrutura curricular dos cursos de gradua????o em Ci??ncias Cont??beis ofertados por todas as institui????es de ensino constantes na base de dados do INEP/MEC visando a identificar a presen??a da disciplina Contabilidade Ambiental. Em um segundo momento, foram elaborados e aplicados question??rios, em car??ter explorat??rio, direcionados aos coordenadores e professores dos Cursos de Ci??ncias Cont??beis de S??o Paulo, para verificar a percep????o de ambos sobre o ensino da Contabilidade Ambiental. Os resultados obtidos foram submetidos ?? an??lise de conte??do dos livros publicados no Brasil, peri??dicos profissionais e acad??micos selecionados a partir da base Qualis da CAPES (Coordena????o de Aperfei??oamento de Pessoal de N??vel Superior) tais como: teste H tamb??m conhecido como teste Kruskal Wallis e aplica????o do teste Box Plot.Observou-se que das 716 institui????es que ofereciam, em maio de 2006, 916 cursos de Ci??ncias Cont??beis apenas 26 contemplavam Contabilidade Ambiental, apresentando maior concentra????o na regi??o Sudeste e menor na regi??o Nordeste. A an??lise das respostas obtidas no question??rio revelou, entre outros aspectos,uma atitude favor??vel quanto ?? percep????o de coordenadores e professores para o ensino da Contabilidade Ambiental. Observou-se, tamb??m, no per??odo analisado, um crescente aumento da divulga????o do conhecimento sobre Contabilidade Ambiental, em peri??dicos e livros especializados.

Made available in DSpace on 2015-12-04T11:45:18Z (GMT). No. of bitstreams: 1 Marcelo_Gomes_de_Barros.pdf: 512439 bytes, checksum: 648452f88c671e15ddcdd5bd166e392c (MD5) Previous issue date: 2003-07-01 / In this beginning of the century XXI, Brazil reached an incommensurable managerial development, proportionate for the effect in chain of the globalization, going by countless restructurings and reengineeries, taking the extinction of several tasks, with objective of accompanying what it happens in the world, ending, mainly, with the bureaucratization that our settled business foundations, leverage the speed of the information and of the electric outlet of decision on behalf of the Society, besides the placement of the national company in the global competitive market. With the change of the atmosphere and of the needs of the companies, the audit services rendered was forced to accompany this evolution on behalf of your subsistence, fact that generated the development of the accounting class, as the improvement of the quality in the services rendered and the progresses of your legislation. This new atmosphere brought new perspectives, the simple execution of the contracted task became the minimum and the excellence in the service installment it became the indispensable, the contracted and it stopped being it "non-participative" with specific and limited functions to become a collaborator in the creation of new ideas, contributing to the improvement of the atmosphere and of the system of information, acting as facilitator in the visualization of the tools " for electric outlet of decisions, as well as, suggesting alternative roads to find the best solution. To reach this status, the technological evolution of the audit atmosphere it was vital, providing the automation of your processes, generating an evolution of the traditional auditor's profile-that that corroborates the information of the financial demonstrations to emit your opinion-for an ally that contributes to the improvement of the company, seeking the mutual growth. Through the field research, this work can reach your objectives, making a mapping of the current situation on the use tools auditing "Computer Audit Techniques and Tools - CAATs" - to help of the financial statement review by audits' company, seeking to heal the audit customers' needs, supporting the concern of the companies of independent audit in they automate your work stages, creating space for the creation of talents, properly valued by the acquired knowledge. In add the objective of this work is to provide to the literary atmosphere before not the compilation of information available to the interested ones in the subject. / In this beginning of the century XXI, Brazil reached an incommensurable managerial development, proportionate for the effect in chain of the globalization, going by countless restructurings and reengineeries, taking the extinction of several tasks, with objective of accompanying what it happens in the world, ending, mainly, with the bureaucratization that our settled business foundations, leverage the speed of the information and of the electric outlet of decision on behalf of the Society, besides the placement of the national company in the global competitive market. With the change of the atmosphere and of the needs of the companies, the audit services rendered was forced to accompany this evolution on behalf of your subsistence, fact that generated the development of the accounting class, as the improvement of the quality in the services rendered and the progresses of your legislation. This new atmosphere brought new perspectives, the simple execution of the contracted task became the minimum and the excellence in the service installment it became the indispensable, the contracted and it stopped being it "non-participative" with specific and limited functions to become a collaborator in the creation of new ideas, contributing to the improvement of the atmosphere and of the system of information, acting as facilitator in the visualization of the tools " for electric outlet of decisions, as well as, suggesting alternative roads to find the best solution. To reach this status, the technological evolution of the audit atmosphere it was vital, providing the automation of your processes, generating an evolution of the traditional auditor's profile-that that corroborates the information of the financial demonstrations to emit your opinion-for an ally that contributes to the improvement of the company, seeking the mutual growth. Through the field research, this work can reach your objectives, making a mapping of the current situation on the use tools auditing "Computer Audit Techniques and Tools - CAATs" - to help of the financial statement review by audits' company, seeking to heal the audit customers' needs, supporting the concern of the companies of independent audit in they automate your work stages, creating space for the creation of talents, properly valued by the acquired knowledge. In add the objective of this work is to provide to the literary atmosphere before not the compilation of information available to the interested ones in the subject. / Neste in??cio do s??culo XXI, o Brasil alcan??ou um desenvolvimento empresarial incomensur??vel, proporcionado pelo efeito em cadeia da globaliza????o, passando por in??meras reestrutura????es e reengenharias, levando a extin????o de diversas tarefas, com o objetivo de acompanhar o que acontece no mundo, acabando, principalmente, com a burocratiza????o que enra??za nossos alicerces de neg??cio, acelerando a velocidade da informa????o e da tomada de decis??es em prol da entidade, al??m da coloca????o da empresa nacional no mercado competitivo global. Com a mudan??a do ambiente e das necessidades das empresas, a presta????o de servi??os de auditoria foi for??ada a acompanhar esta evolu????o em prol de sua subsist??ncia, fato que gerou o desenvolvimento da classe cont??bil, com melhoria da qualidade na presta????o de servi??os e avan??os da legisla????o pertinente. Este novo ambiente trouxe novas perspectivas, a simples execu????o da tarefa contratada passou a ser o m??nimo e a excel??ncia na presta????o de servi??o passou a ser o indispens??vel, com o contratado deixando de ser o "n??o participativo" com fun????es espec??ficas e limitadas para se tornar um colaborador na cria????o de novas id??ias, contribuindo para a melhoria do ambiente e do sistema de informa????es, agindo como facilitador na visualiza????o das ferramentas para tomada de decis??es, bem como sugerindo caminhos alternativos para encontrar a melhor solu????o. Para alcan??ar este status, a evolu????o tecnol??gica do ambiente de auditoria foi vital, proporcionando a automatiza????o de seus processos, gerando uma evolu????o do perfil do auditor tradicional - aquele que corrobora as informa????es das demonstra????es financeiras para emitir sua opini??o - para um aliado que contribui para a melhoria da empresa, visando o crescimento m??tuo. Por meio de pesquisa de campo, este trabalho pode alcan??ar seus objetivos, efetuando um mapeamento da situa????o atual sobre o uso das ferramentas de auditoria "Computer Audit Auxiliary Techniques and Tools - CAATs" - pelas empresas de auditoria no aux??lio da revis??o das demonstra????es financeiras, visando sanar as necessidades dos clientes de auditoria, dando apoio ??s empresas de auditoria independente em seu esfor??o de automatiza????o das etapas de trabalho, criando espa??o para a cria????o de talentos, devidamente valorizados pelo conhecimento adquirido. Adicionalmente, este trabalho tem como objetivo proporcionar ao ambiente liter??rio a compila????o de informa????es antes n??o dispon??veis aos interessados.

Made available in DSpace on 2015-12-04T11:45:19Z (GMT). No. of bitstreams: 1 Paulo_Sergio_Marcellos.pdf: 643423 bytes, checksum: 7526aa56f77575db29c63d24f4f0fc76 (MD5) Previous issue date: 2002-08-22 / The work presented discusses the problems that are being faced by a new form of trade, e-commerce, also known as electronic commerce. Analyzed is the taxation exercised by the State and which taxes extant in Brazil from the time of discovery to current times. Initially, this work approaches the operation of the Internet, in a non-profound way, to understand the different characteristics that involve electronic commerce. The problem of the taxation of access providers to the Internet is approached to define if they are providers of communication services, or of services of any nature. It explores the possibility of tributary non-incidence with relationship to e-commerce. Also analyzed are the access providers, which have the same privileges to the relative secrets of communications that are constitutionally protected and this work studies whether the providers be obligated to furnish the information necessary to characterize the fundamental elements of facts generated of the taxes due and the information necessary in that sense. The current situation of e-commerce in Brazil, in the United States of America, and the difficulties and the progress achieved by the work groups of OECD are commented, as well as the progress that was achieved by the countries that compose the European Union concerning the intangibles sold on the Internet through download. The necessities that will make electronic transactions safe via the Internet: confidentiality; integrity; readiness; legitimacy; and non-disclaimer, will also be analyzed. The work is positioned in relation to the importance of the taxation of the assets/services digitally sold and the relevant participation of the tributary agent also performing in the analysis part of the computer science structure, collecting digital information and comparing log files among the parts that participate in the transactions. It is concluded by the new profile of tributary agents in the face of a globalized world without physical borders, through which products, services and knowledge are transacted in the form of bits, with relation to their taxation. / O presente trabalho discute os problemas que est??o sendo enfrentados pela nova forma de com??rcio, o e-commerce, tamb??m conhecido como com??rcio eletr??nico. Analisa como a tributa????o era exercida pelo Estado e quais os tributos existentes no Brasil desde a ??poca do nosso descobrimento at?? os dias atuais. Inicialmente aborda o funcionamento da Internet, de um modo n??o profundo, para que se entendam as diferentes caracter??sticas que envolvem o com??rcio eletr??nico. O problema da tributa????o dos provedores de acesso ?? Internet ?? abordado para definir se s??o prestadores de servi??o de comunica????o ou de servi??os de qualquer natureza. Explora a possibilidade da n??o-incid??ncia tribut??ria com rela????o ao tipo e-commerce. Analisa se os provedores de acesso t??m os mesmos privil??gios relativos ao sigilo das comunica????es que s??o protegidas constitucionalmente e estuda se os provedores ser??o obrigados a fornecer informa????es necess??rias ?? caracteriza????o dos elementos fundamentais dos fatos geradores dos tributos devidos e as informa????es necess??rias nesse sentido. A situa????o atual do e-commerce no Brasil, nos Estados Unidos da Am??rica, suas dificuldades e os avan??os conseguidos pelos grupos de trabalho da OECD s??o comentados, assim como os progressos que foram conseguidos pelos pa??ses que comp??em a Uni??o Europ??ia concernentes aos intang??veis comercializados pela Internet atrav??s de download. As exig??ncias que tornar??o seguras as transa????es eletr??nicas via Internet: confidencialidade, integridade, disponibilidade, legitimidade, e n??o-rep??dio, que ser??o tamb??m analisadas. O trabalho posiciona-se em rela????o ?? import??ncia da tributa????o dos bens/servi??os comercializados digitalmente e quanto ?? relevante participa????o do fiscal tribut??rio atuando tamb??m na parte de an??lise da estrutura de inform??tica, circularizando informa????es digitais e comparando logs file entre as partes que participam das transa????es. Concluiu-se em rela????o ao novo perfil dos agentes de fiscaliza????o tribut??ria em face de um mundo globalizado, sem fronteiras f??sicas e que transacionam produtos, servi??os e conhecimento em forma de bits e sua tributa????o.

Made available in DSpace on 2015-12-04T11:45:24Z (GMT). No. of bitstreams: 1 Moses_Benadiba.pdf: 592444 bytes, checksum: cf58082a16d2a88eb1ef07561aa73114 (MD5) Previous issue date: 2002-11-20 / The Controller's department, as an administrative unit, establishes the management style to be adopted by the enterprise. It is also responsible for the pacific sociability among the managers, showing them the way to be followed, aiming to achieve the established objectives of the organization's mission. The Controller's department also permits the update of the managers, allowing them to improve their knowledge. Thus, it assumes the role of the results measurer of the managers' performance evaluation. This study aims to identify, through a field research, at what level the account information is being used by the small business industries as a management instrument, in S??o Paulo city / The Controller's department, as an administrative unit, establishes the management style to be adopted by the enterprise. It is also responsible for the pacific sociability among the managers, showing them the way to be followed, aiming to achieve the established objectives of the organization's mission. The Controller's department also permits the update of the managers, allowing them to improve their knowledge. Thus, it assumes the role of the results measurer of the managers' performance evaluation. This study aims to identify, through a field research, at what level the account information is being used by the small business industries as a management instrument, in S??o Paulo city. / A Controladoria, como unidade administrativa, estabelece o estilo de gest??o a ser adotado pela empresa. Ela ?? respons??vel pela conviv??ncia pac??fica entre os gestores, mostrando-lhes o caminho que dever?? ser seguido, para que sejam alcan??ados os objetivos estabelecidos pela miss??o da organiza????o. A Controladoria permite-lhes, tamb??m, a atualiza????o de seus conhecimentos e capacita????o profissional, atrav??s de cursos, assumindo o papel de avaliadora dos resultados de seus desempenhos. Este trabalho tem o objetivo de, por meio de uma pesquisa de campo, identificar o grau de utiliza????o das informa????es cont??beis, como instrumentos de gest??o, nas pequenas ind??strias, no munic??pio de S??o Paulo.

Made available in DSpace on 2015-12-04T11:45:24Z (GMT). No. of bitstreams: 1 Carmo_Aparecido_Brito.pdf: 695533 bytes, checksum: 04b09170987489c9ccb2db5addd5a873 (MD5) Previous issue date: 2004-05-19 / The present study it is dedicated to analyze the performance of the Controllership in the companies who if also dedicate to the activity of factoring in Brazil, verifying the information used in these companies and your structure. The origins of the companies of factoring since the first indications had been studied in this work in the commercial activities as also the occured transformations with passing of the years the form of performance in many countries and the beginning of the activity in Brazil. One analyzed the concepts of some authors, the regulation, the aspects tributaries, the operation, the sources of captation of resources and to the end the relations with the banks and its main customers, small the e average companies. The bibliographical survey also approached the Controllership since its origin, in countable science, being analyzed its concepts and its functions, as also the necessary characteristics and the attributions of the responsible professional for the conduction of this administrative unit. The importance of the controls was boarded also, as instrument of improvement of the management of risks of the companies of factoring. And finally the research evidenced the use of functions and also the existence of departments of Controllership, that are responsible for a great amount of information for the managers. The existence of as many information demonstrates the good technological level of these companies, also was verified who the biggest concern in the companies of factoring is with the insolvency, what it generates great challenges for the area of management of risks / The present study it is dedicated to analyze the performance of the Controllership in the companies who if also dedicate to the activity of factoring in Brazil, verifying the information used in these companies and your structure. The origins of the companies of factoring since the first indications had been studied in this work in the commercial activities as also the occured transformations with passing of the years the form of performance in many countries and the beginning of the activity in Brazil. One analyzed the concepts of some authors, the regulation, the aspects tributaries, the operation, the sources of captation of resources and to the end the relations with the banks and its main customers, small the e average companies. The bibliographical survey also approached the Controllership since its origin, in countable science, being analyzed its concepts and its functions, as also the necessary characteristics and the attributions of the responsible professional for the conduction of this administrative unit. The importance of the controls was boarded also, as instrument of improvement of the management of risks of the companies of factoring. And finally the research evidenced the use of functions and also the existence of departments of Controllership, that are responsible for a great amount of information for the managers. The existence of as many information demonstrates the good technological level of these companies, also was verified who the biggest concern in the companies of factoring is with the insolvency, what it generates great challenges for the area of management of risks. / O presente estudo dedica-se a analisar como ?? a atua????o da Controladoria nas empresas que se dedicam a atividade de factoring no Brasil, verificando as informa????es utilizadas nessas empresas e tamb??m a sua estrutura. Foram estudadas neste trabalho as origens das empresas de factoring desde os primeiros ind??cios, nas atividades comerciais, como tamb??m as transforma????es ocorridas com o passar dos anos, a forma de atua????o em diversos pa??ses e o in??cio da atividade no Brasil. Analisou-se os conceitos de v??rios autores, a regulamenta????o, os aspectos tribut??rios, a operacionaliza????o, as fontes de capta????o de recursos e ao final as rela????es com os bancos e com suas principais clientes, as pequenas e m??dias empresas. O levantamento bibliogr??fico abordou tamb??m a Controladoria desde a sua origem, na ci??ncia cont??bil, sendo analisados os seus conceitos e suas fun????es, como tamb??m as caracter??sticas necess??rias e as atribui????es do profissional respons??vel pela condu????o desta unidade administrativa. Foi abordada tamb??m a import??ncia dos controles, como instrumento de melhoria da gest??o de riscos das empresas de factoring. E finalmente na pesquisa, constatou-se a utiliza????o de fun????es e tamb??m a exist??ncia de departamentos de Controladoria, que s??o respons??veis por uma grande quantidade de informa????es para os gestores. A exist??ncia de tantas informa????es demonstra o bom n??vel tecnol??gico dessas empresas, foi tamb??m verificado que a maior preocupa????o nas empresas de factoring ?? com a inadimpl??ncia, o que gera grandes desafios para a ??rea de gest??o de riscos.

Made available in DSpace on 2015-12-04T11:45:24Z (GMT). No. of bitstreams: 1 Iolanda_do_Couto_Guimaraes.pdf: 1518070 bytes, checksum: 32703404250e0dc5386fa2529b4f109f (MD5) Previous issue date: 2006-01-23 / The purpose of this study is to analyze the role of Controllership as a tool to support risk management in non-financial companies. Risk management is a widely discussed and disseminated subject amongst financial institutions. It is obvious that economic uncertainties and, consequently, prevention and control must also exist in non-financial companies. To enable managers to take safe decisions, it is essential for them to be able to count on instrumental support that provides timely and adequate information, to ensure lower levels of mistakes or risk exposure. However, discussion concerning risk management in non-financial companies is still in its early stages. Considering this gap, this study aims at assessing how Controllership has been acting in companies under the insight of risk and how it can contribute to risk management in non-financial companies. Initially, the concepts that guide the Controllership and risk management tasks are described based on bibliographical research, aiming at identifying the information that assists the risk management process. Subsequently, a field research was carried out with non-financial companies that are located in the city of S??o Paulo and listed in the S??o Paulo Stock Exchange (Bovespa). The research was carried out using questionnaires, which were sent to Risk Officers or Controllers of those companies with the purpose of evaluating the perception of such managers on the subject. The results of the research allow us to conclude that Controllership offers support to risk management, especially in strategic planning, through opportunities and threats analyses and through budget control. / O prop??sito deste estudo ?? analisar qual o papel da Controladoria como ferramenta de apoio ?? gest??o de riscos em empresas n??o-financeiras. A gest??o de riscos ?? assunto bastante discutido e difundido no ambiente das institui????es financeiras. Naturalmente que incertezas econ??micas e, conseq??entemente, preven????es e controles devem existir tamb??m nas empresas n??o-financeiras. Para que os gestores possam ter seguran??a nas tomadas de decis??es, ?? imprescind??vel que tenham suportes instrumentais que propiciem informa????es tempestivas e adequadas, assegurando-lhes a menor possibilidade de erros ou exposi????o a riscos. Entretanto, discuss??es acerca da gest??o de riscos nas empresas n??o-financeiras ainda s??o incipientes. Considerando a exist??ncia dessa lacuna, este estudo visa avaliar como a Controladoria vem atuando nas empresas sob a ??tica dos riscos e de que forma pode contribuir para o monitoramento de riscos nas empresas n??o-financeiras. Inicialmente, s??o apresentados, a partir de pesquisa bibliogr??fica, conceitos que norteiam as fun????es da Controladoria e da Gest??o de Riscos, buscando identificar informa????es que auxiliam o processo de administra????o de riscos. Posteriormente, ?? realizada uma pesquisa de campo junto ??s empresas n??o-financeiras localizadas na cidade de S??o Paulo, e que est??o listadas na Bovespa. A pesquisa foi conduzida por meio de question??rios enviados a gestores de riscos ou controllers, com o objetivo de avaliar a percep????o dos gestores quanto ao tema. Os resultados obtidos com a pesquisa permitem concluir que a Controladoria fornece suporte ?? gest??o de riscos, principalmente durante o planejamento estrat??gico, mediante an??lises das oportunidades e amea??as e por meio do controle or??ament??rio.