Made available in DSpace on 2015-12-04T11:45:25Z (GMT). No. of bitstreams: 1 Ricardo_Maroni_Neto.pdf: 1248901 bytes, checksum: 82715bdfdcb6be6e82c810f5057b7bf6 (MD5) Previous issue date: 2001-12-11 / The main objective for this thesis is to compare models that evaluate results in order to identify the presence and handling given to the environmental factors and, with this to demonstrate the model that better evaluates the effectiveness of an organization. The work starts with critic of the accounting model and the existence of alternative and competing models for the evaluation results. Among the existing models some of them were intentionally chosen and here they are: Economic Value Added (EVA), Economic Management (GECON), and Balanced Scorecard (BSC). They were selected because they have similarities with relation to the managemental system and the value's measure. This study describes initially the economic environmental: the agents, the economic functions exerted by these, and the incoming environmental pressures. This picture is completed by the identification of the environmental factors. It is ended by a presentation of one model that is based on the environmental factors. After that, the chosen models are, separately, analyzed to understand their theorical conception and their structural and methodological aspects. The model "EVA", which has a simplified language, is a financial tool that is applied to manage and control an organization. The model "GECON", which is conceptually wealthy, shows that it's possible to observe a vast knowledge from many areas, and evaluates the assets of the company from its transactions. The model "BSC" is composed of four sets of pointers that show the formation of the value under some perspectives: finance, customers, internal processes, and the maturation and learning stage. It is a model with management features, going back to the implantation of the strategy, from the focus of the objectives. The comparison between the models looks to answer the following possible problem: among the stated models, which one best reflects the environmental factors in the company's result? Therefore, is the effectiveness more clarified? It is assumed, in such a way, the hypothesis is "if the model shows the environmental factors and the handling based on them, then the evaluation results are clearer to the organization's effectiveness". The accomplishment of the comparative analysis made use of the model of the environmental factors as comparison parameters. With the contrast, it was possible to notice that the models consist of distinct conceptions of the results and the environment, but all are aimed for the continuation of the organization. The conclusion points to the Model "GECON" which better reflects the environmental factors and clarifies the company's effectiveness. Therefore, not rejecting, the formulated hypothesis, once it contains all the environmental factors, it has standards to treat each one of the adopted premises and answer them in the best way. / Esta disserta????o tem por objetivo principal comparar modelos de mensura????o de resultados para identificar a presen??a e o tratamento ministrado aos fatores ambientais e com isto, evidenciar o modelo que melhor avalia a efic??cia da organiza????o. O trabalho tem como ponto de partida as cr??ticas ao modelo cont??bil e ?? exist??ncia de modelos alternativos e concorrentes para mensura????o do resultado. Dentre os modelos existentes escolheu-se intencionalmente os modelos Economic Value Added - EVA, Gest??o Econ??mica - GECON e Balanced Scorecard - BSC por apresentarem similaridades com rela????o ao sistema gerencial e a mensura????o do valor. O estudo descreve inicialmente o ambiente econ??mico: os agentes, as fun????es econ??micas exercidas por estes e as press??es ambientais decorrentes. Completa este quadro a identifica????o dos fatores ambientais. Por fim, ?? apresentado um modelo de resultados com base nos fatores ambientais. Em seguida, s??o analisados, separadamente, os modelos escolhidos para compreender sua concep????o te??rica e seus aspectos estruturais e, metodol??gicos. O Modelo EVA ?? uma ferramenta financeira, aplicada na dire????o e controle das organiza????es, possuindo linguagem simplificada. Sobre o Modelo Gecon pode-se observar que abarca conhecimentos de v??rias ??reas, rico conceitualmente, que mensura a riqueza da empresa a partir das transa????es. O Modelo BSC ?? composto por quatro conjunto de indicadores que mostram a forma????o do valor sob as perspectivas: financeira, dos clientes, dos processos internos e da aprendizagem e crescimento. ?? um modelo com caracter??sticas administrativas, voltado para a implanta????o da estrat??gia, a partir da congru??ncia de objetivos. A compara????o entre os modelos, procura responder ?? seguinte situa????oproblema: dentre os modelos enfocados, qual melhor reflete os fatores ambientais no resultado da empresa, e, por conseguinte, ?? mais explicativo da efic??cia? Assume-se, para tanto, como hip??tese que "se o modelo explicitar os fatores ambientais e o tratamento que os dispensa, ent??o o resultado mensurado ?? mais explicativo da efic??cia da organiza????o." A realiza????o da an??lise comparativa emprega o modelo dos fatores ambientais como par??metro de cotejo. Com a compara????o foi poss??vel notar que os modelos possuem concep????es distintas de resultado e do ambiente, mas todos objetivam a continuidade da organiza????o. As conclus??es apontam para o Modelo Gecon como o que melhor reflete os fatores ambientais e o mais explicativo da efic??cia da empresa. N??o rejeitando, portanto, a hip??tese formulada, uma vez que contem todos os fatores ambientais, possui crit??rios para tratar cada um e responde da melhor forma as premissas adotadas.

Made available in DSpace on 2015-12-04T11:45:25Z (GMT). No. of bitstreams: 1 Jorge_Pereira_Otero.pdf: 1450328 bytes, checksum: 8249a1b2a6b7a456ec31aa90f4c3b8d5 (MD5) Previous issue date: 2004-03-08 / This research paper presents, in its core, an analysis of the Enterprise Resource Planning - ERP system, as a control information system for the decision making process. Initially, the main characteristics and functionalities of ERP systems will be presented, including applications areas, decision making processes, selection and implementation, and in addition the analysis of more frequently utilized systems, highlighting the considerable benefits of this tool, considered to be one of the most important developments in the application of information technology. Furthermore, its limitations as management information system will be analyzed. Secondly, research result related to the contribution of the integrated management system for the information control system will be shown. The research was performed taking into consideration an analysis of the Masters and Doctor's thesis currently available about the subject. Finally, the conclusion about the problem and the hypothesis proposed are discussed, where specific management systems group into tools to support the decision-making process, and suggestions are presented for new research under future Master's thesis. / Este trabalho de pesquisa tem como proposta central a an??lise do sistema integrado de gest??o - ERP como sistema de informa????es de Controladoria para tomada de decis??o. Inicialmente, ser??o apresentadas as principais caracter??sticas e funcionalidades dos sistemas ERP, as ??reas de aplica????o, o processo de decis??o sele????o e implanta????o e an??lise dos sistemas mais utilizados, destacando os m??ritos incontest??veis dessa ferramenta, considerada como uma das mais importantes evolu????es na aplica????o da tecnologia da informa????o, assim como, tamb??m, as suas limita????es no que diz respeito a um sistema de informa????es gerenciais. Em seguida, o resultado da pesquisa referentes a contribui????o do sistema integrado de gest??o para o sistema de informa????o de Controladoria. A pesquisa foi realizada com base na an??lise das Teses de Mestrado e Doutorado sobre o tema. Finalmente, a conclus??o sobre o problema e a hip??tese levantada neste trabalho, onde os sistemas espec??ficos de gest??o constituem-se ferramentas de apoio ao processo de tomada de decis??o e s??o apresentadas sugest??es para novas pesquisas de disserta????es de mestrado.

Made available in DSpace on 2015-12-04T11:45:25Z (GMT). No. of bitstreams: 1 Evandro_Rafael_Ascencio_de_Sousa.pdf: 438110 bytes, checksum: e8c08e72ac16e36b183558b1bba21a32 (MD5) Previous issue date: 2003-04-10 / The proposal of this work is to understand how the small companies treat the administration of their businesses. The methodology used consisted bibliographical research followed by an exploratory research. For such purpose small companies were studied because they are a important economical agent, inserted in an environment of constant transformation and change, characterized as system and sub-system that interact among themselves and with his environment. Also the subject of the entrepreneurs was approached, the assumed responsibilities according with their faiths, ideas, desires and the risk. The concept of small companies were viewed the bibliographical research were administration and the administration model. Starting from the concept of those elements we looked for the synthesize, through questionnaire, interviews, observations and analysis of data uplifted for exploratory research. The sample accomplished had characteristics of those companies. In a general way, the work is intended to study the characteristics of the administration models used by small companies, also to wake up new researchers' interest for small companies. / A proposta deste trabalho ?? estudar a gest??o das pequenas empresas. A metodologia utilizada foi a pesquisa bibliogr??fica seguida de uma pesquisa de campo explorat??ria. Para tal prop??sito as pequenas empresas foram estudadas por serem um importante agente econ??mico, inseridas em um ambiente em constante transforma????o e mudan??a, caracterizadas como sistema e subsistema que interagem entre si e com o seu ambiente. Tamb??m ?? abordada a quest??o dos empreendedores, que s??o os idealizadores, fundadores e gestores de tais empresas, no que tange as suas cren??as, id??ias, desejos e o risco que aceitam assumir. Preliminarmente tratamos na revis??o bibliogr??fica os conceitos relacionados a pequenas empresas, ambiente, a vis??o sist??mica da empresa, gest??o e modelo de gest??o, de forma a caracterizar o modelo de gest??o. A partir da conceitua????o desses elementos buscamos sintetizar, por meio de question??rio, entrevistas, observa????es e an??lise dos dados levantados um entendimento sobre quais as caracter??sticas dos modelos de gest??o utilizados por essas empresas, ainda de maneira explorat??ria, atrav??s de uma pesquisa onde as amostras utilizadas foram obtidas de forma n??o probabil??stica. Assim estudou-se as caracter??sticas dos modelos de gest??o utilizados pelas pequenas empresas.

Made available in DSpace on 2015-12-04T11:45:25Z (GMT). No. of bitstreams: 1 Luiz_Carlos_de_Souza.pdf: 1584357 bytes, checksum: 518f7845cec163defbdb2436c16bc234 (MD5) Previous issue date: 2003-10-13 / The present work was developed using the research classified as the type exploratory descreptive. Through the bibliographical revision and empirical fundamentation, supported on the field of non probabilistic research, this work analyzes and studies of the actuation form of Controlling Department in the implementation of the integrated systems of the administration based on the ERP philosophy (Enterprise Resources Planning). The main objective of this dissertation is to contribute to the planning and management of projects in the implementation of these integrated systems, focusing in the study of the actuation of the Controlling Department in this process, to make evident the flows or cycles of the processes where it is inserted, showing its responsibility in the project and highlighting the importance in this process. Through research in books and publications, through arguments, the interpretative reflexion, the logical reasoning and also with an empirical fundamentation based on the field research, it was shown that the Controlling Department should assume maximum commitment with the phases that involve the process, from the company awareness to the organization changes, passing through the preparation, the decision and selection of the software, through planning and execution of every steps that are parts of the project, making it showing clearly that Controlling Department must exert the function of main responsible (intern coordinator) for the project of implementation of the management integrated systems based on the ERP philosophy. / O presente trabalho foi desenvolvido utilizando-se de pesquisa classificada como do tipo explorat??ria descritiva. Atrav??s da revis??o bibliogr??fica e fundamenta????o emp??rica, apoiada na pesquisa de campo n??o probabil??stica, este trabalho analisa e estuda a forma de atua????o da Controladoria na implanta????o de sistemas integrados de gest??o baseados na filosofia ERP (Enterprise Resources Planning ou Planejamento de Recursos da Corpora????o). O objetivo principal dessa disserta????o ?? contribuir para o planejamento e gerenciamento de projetos de implanta????o desses sistemas integrados, focalizando no estudo da atua????o da Controladoria no processo de implanta????o, evidenciando os fluxos ou ciclos de processos onde ela est?? inserida, demonstrando a sua responsabilidade no projeto e destacando a import??ncia da necessidade do seu completo envolvimento nesse processo. Atrav??s de pesquisa em livros e publica????es, atrav??s da argumenta????o, da reflex??o interpretativa, do racioc??nio l??gico e tamb??m com a fundamenta????o emp??rica apoiada na pesquisa de campo, ficou demonstrado que a controladoria deve assumir m??ximo comprometimento com todas as fases que envolvem o processo, desde a conscientiza????o da empresa para a mudan??a organizacional, passando pela prepara????o, pela decis??o e sele????o do software, pelo planejamento e execu????o de cada uma das etapas que comp??em o projeto, ficando claramente evidenciado que a Controladoria deve exercer a fun????o de principal respons??vel (coordenador interno) pelo projeto de implanta????o de sistemas integrados de gest??o baseado na filosofia ERP.

Made available in DSpace on 2015-12-04T11:45:26Z (GMT). No. of bitstreams: 1 Otacilio_de_Morais_Souza.pdf: 2976748 bytes, checksum: 88eac0bfaacc9f0004bf441e357af5a2 (MD5) Previous issue date: 2001-11-27 / This exploratory study has a scientific-character. It comprises the action of the controllership of the private companies that operate Healthcare Plans - OPS in group medicine modality. The introduction presents the definitions of the proposed problem and objective, the importance of the work and the methodology of the applied research. A bibliographical revision was made in Chapter 2; then, a survey of information about the general, historical aspects and the segment of the OPS, with focus on the modality of group medicine was made in Chapter 3. The survey of information upon the application of questionnaires to the managers of the OPS and consultants of the area of "health" - Chapter 4 - was very important to identify the reality of the controllership's action by those who are a part of it or are in touch with it daily through their professional activities. Finally, in Conclusion specific aspects of the controllership's action in the OPS in group medicine modality surveyed during the research are presented; however, the work is not exhaustive, ready and finished - others can comprise several contributions about what Controllership can offer to the companies of the market segment studied. / Este estudo explorat??rio, revestido de car??ter cient??fico, abrange a atua????o da controladoria das empresas privadas Operadoras de Planos de Assist??ncia ?? Sa??de - OPS, da modalidade medicina de grupo. Na introdu????o est??o definidos o problema e o objetivo propostos, a import??ncia do trabalho e a metodologia da pesquisa aplicada. Foi realizada uma revis??o bibliogr??fica, cap??tulo 2; em seguida foi feito o levantamento de informa????es sobre os aspectos gerais, hist??ricos e do segmento das OPS, com ??nfase nas da modalidade medicina de grupo, cap??tulo 3. O levantamento de informa????es mediante aplica????o de question??rios aos gestores das OPS e consultores da ??rea "sa??de", cap??tulo 4, foi important??ssimo para a identifica????o da realidade da atua????o da controladoria por meio daqueles que participam dela, ou com ela, diariamente em suas atividades profissionais. Por ??ltimo, na conclus??o, s??o apresentados os aspectos espec??ficos da atua????o da controladoria nas OPS medicina de grupo levantados durante a pesquisa; todavia o trabalho n??o ?? exaustivo, pronto e acabado, outros podem abranger diversas contribui????es sobre o que a controladoria pode fornecer ??s empresas do segmento do mercado estudado.

Made available in DSpace on 2015-12-04T11:45:27Z (GMT). No. of bitstreams: 1 Roberto_Vertamatti.pdf: 815036 bytes, checksum: 9697c032feee6118f9b6388c69f16824 (MD5) Previous issue date: 2002-03-05 / A research about ethic in the companies. Since the beginning of the civilization so much has been said about ethic but, mainly nowadays. Governments talk about ethic, politicians, religions, in short, everyone talks about ethic. The world of today, which surprises us for the high technology and, at the same time, causes preoccupation with misery, the disrespect with nature, the disrespect with the human being and so many other misfortunes. Everything happens so close in this country, in this city, on the street that we live on. In view of this, the ethic becomes imperious. And, there isn't how to separate the idea of the being that lives in society from the idea of business' society, the companies. This work tries to summarize the historical development of ethic since its origin from the ancient Greece, passing highlighting the ambient in Brazil, since Portuguese influence until nowadays. In the chapter where historical issues are present, there is a subsection where to treat the development and the appearance of the ethic in the companies from the late 40s, mainly in the United States of America. Since it is a research, the studies done in this work, both of them quantity and quality, they are very important in order to characterize the situation of the ethic codes in the companies, and as well the preoccupation with the theme, which companies adopt and the main components of the ethic code. The quantity research demonstrated the preoccupation and importance that the companies are giving to the theme. The quality research, done in the USA, must contribute, it is our expectation, to the improvement and development of the ethic codes in the Brazilian companies. / Um estudo explorat??rio sobre ??tica nas empresas. Desde o come??o da civiliza????o se fala de ??tica mas, principalmente nos dias atuais. Os governos falam de ??tica, os pol??ticos, as religi??es, enfim, todos falam de ??tica. O mundo de hoje, que surpreende pela alta tecnologia e, ao mesmo tempo, causa preocupa????o pela mis??ria, pelo descaso com a natureza, pelo desrespeito ao ser humano e por tantos outros infort??nios. Tudo isso acontece bem perto, neste pa??s, nesta cidade, na pr??pria rua em que moramos. Diante disto, a ??tica torna-se imperiosa. E, n??o h?? como separar a id??ia do ser que vive em sociedade, da id??ia da sociedade de neg??cios, as empresas. Este trabalho procura resumir o desenvolvimento hist??rico da ??tica desde a sua origem na Gr??cia antiga, passando pelo ambiente no Brasil, desde a influencia portuguesa e chegando ao dias atuais. No cap??tulo onde s??o apresentados os dados hist??ricos, h?? uma subse????o onde tamb??m se trata do desenvolvimento e surgimento do c??digo de ??tica nas empresas a partir dos anos 40 do s??culo passado, principalmente nos Estados Unidos. Por tratar-se de um estudo explorat??rio, as pesquisas realizadas neste trabalho, tanto a pesquisa quantitativa como a qualitativa, s??o muito importantes para caracterizar a situa????o dos c??digos de ??ticas nas empresas, bem como a preocupa????o com o tema, quais empresas os adotam e os principais componentes do c??digo de ??tica. A pesquisa quantitativa demonstrou a preocupa????o e import??ncia que as empresas est??o dando ao tema. A pesquisa qualitativa, realizada nos Estados Unidos, deve contribuir, pelo menos ?? nossa expectativa, para a melhoria e desenvolvimento dos c??digos de ??tica nas empresas brasileiras.

Made available in DSpace on 2015-12-04T11:45:28Z (GMT). No. of bitstreams: 1 Paulo_Zanotto_de_Paschoal.pdf: 1039456 bytes, checksum: d3e4b570e4a064a4e2fb99757197c2a0 (MD5) Previous issue date: 2003-10-24 / This research paper attempted to identify the representativity of the use of management systems based on indicators of performance with the objective of verifying the preference of major Brazilian enterprises in the use of such systems. In order to meet this objective the following concepts of management systems based on indicators of performance were used: The Balanced Scorecard (BSC) and the system proposed by Funda????o para Pr??mio Nacional da Qualidade (FPNQ). A field research of the survey type was carried out and the information obtained was treated in a quantitative as well as qualitative form The sample was delimited for the 300 major private enterprises as classified by the Exame magazine July of 2002 issue, where the Southeast region of Brazil was selected for representing 80% of the invoices concentration, compared to the other geographic regions of Brazil. The analysis of data verified that among the users of Management Systems based in Indicators of Performance (SGBID), there is preference for the use of System Measuring Performance (FPNQ) over the (BSC), and it was observed in both systems a stressed representation of users of (SGBID) in enterprises of industrial order. The analysis of data verified also aspects related to the preference for the use of a specific system of strategy management as origin of stock capital which showed greater representativity in enterprises with its stock capital of foreign origin which shows a cultural aspect that is reinforced by the fact that 50% of the respondents were unknowing of the (SGBID). / O presente trabalho buscou identificar a representatividade do uso de sistema de gest??o baseado em indicadores de desempenho, com intuito de verificar qual a prefer??ncia das maiores empresas brasileiras na utiliza????o de tais sistemas. Para atender esse objetivo utilizou-se o conceito de sistemas de gest??o baseado em indicadores de desempenho: Balanced Scorecard - (BSC) e o sistema proposto pela Funda????o para o Pr??mio Nacional da Qualidade - (FPNQ). Foi realizada uma pesquisa de campo do tipo Survey e as informa????es obtidas foram tratadas de forma quantitativa e qualitativa. A amostra foi delimitada para as 300 maiores empresas do setor privado, segundo a classifica????o da revista Exame edi????o de julho de 2002, onde foi selecionada a regi??o sudeste por representar 80% da concentra????o do faturamento em rela????o ??s demais regi??es do Brasil. A an??lise dos dados permitiu verificar que, entre os usu??rios de Sistemas de Gest??o Baseada em Indicadores de Desempenho - (SGBID), existe uma prefer??ncia pelo uso do Sistema de Medi????o de Desempenho (FPNQ) em rela????o ao (BSC), sendo que houve em ambos os sistemas uma representa????o acentuada de usu??rios dos (SGBID) pelas empresas de atividade industrial. A an??lise dos dados tamb??m verificou aspectos relacionados ?? prefer??ncia de utiliza????o de determinado sistema na gest??o estrat??gica, como origem do capital acion??rio, que apresentou uma maior representatividade de empresas com o seu capital acion??rio de origem estrangeira, que denota um aspecto cultural. Que tamb??m ?? refor??ado pelo fato de 50% dos respondentes desconhecerem os (SGBID).

Made available in DSpace on 2015-12-04T11:45:29Z (GMT). No. of bitstreams: 1 Jose_Hernandez_Perez_Junior.pdf: 638836 bytes, checksum: ea88e35ace434de69ab3da88d7d11f2b (MD5) Previous issue date: 2002-09-01 / There are currently three different versions of accounting principles used in Brazil (generally accepted accounting principles determined by Brazilian corporate legislation, fundamental accounting principles determined by the Federal Accounting Council and fundamental accounting principles determined by the Brazilian Institute of Independent Accountants - IBRACON and the Brazilian Securities Commission - CVM). These different versions confuse the authors of related textbooks and technical literature and consequently affect the teaching quality of accounting at undergraduate level. The Professional Competence Examination, set by the Federal Accounting Council and which must be passed for the purpose of professional certification by the Regional Accounting Council, formulates few specific questions relating to accounting principles and accordingly no longer serves as an instrument for appraising the examinees' knowledge of this subject. A solution for this problem lies in the indication of an organ responsible for defining accounting principles applicable in Brazil and the standardization of all Brazilian accounting literature as a prerequisite for use by undergraduate accounting degree programs / There are currently three different versions of accounting principles used in Brazil (generally accepted accounting principles determined by Brazilian corporate legislation, fundamental accounting principles determined by the Federal Accounting Council and fundamental accounting principles determined by the Brazilian Institute of Independent Accountants - IBRACON and the Brazilian Securities Commission - CVM). These different versions confuse the authors of related textbooks and technical literature and consequently affect the teaching quality of accounting at undergraduate level. The Professional Competence Examination, set by the Federal Accounting Council and which must be passed for the purpose of professional certification by the Regional Accounting Council, formulates few specific questions relating to accounting principles and accordingly no longer serves as an instrument for appraising the examinees' knowledge of this subject. A solution for this problem lies in the indication of an organ responsible for defining accounting principles applicable in Brazil and the standardization of all Brazilian accounting literature as a prerequisite for use by undergraduate accounting degree programs / Atualmente, no Brasil, h?? tr??s vers??es de Princ??pios Cont??beis (Princ??pios Cont??beis Geralmente Aceitos emanados da Legisla????o Societ??ria, Princ??pios Fundamentais de Contabilidade emanados do Conselho Federal de Contabilidade e Princ??pios Fundamentais de Contabilidade emanados do Ibracon - Instituto dos Auditores Independentes do Brasil e da CVM - Comiss??o de Valores Mobili??rios). Essa diversidade de vers??es confunde os autores de livros did??ticos e t??cnicos de contabilidade e, conseq??entemente, afeta o ensino dessa importante mat??ria nos cursos de gradua????o em Ci??ncias Cont??beis. O exame de Sufici??ncia Profissional, aplicado pelo Conselho Federal de Contabilidade como requisito para o registro profissional de Contadores no Conselho Regional de Contabilidade, tem apresentado uma quantidade cada vez menor de quest??es espec??ficas sobre Princ??pios Cont??beis n??o servindo como instrumento de avalia????o do grau de conhecimento dos candidatos sobre esse tema. Uma solu????o para esse problema seria a indica????o de um ??nico ??rg??o respons??vel pela defini????o dos Princ??pios Cont??beis aplic??veis no Brasil e adequa????o de toda literatura cont??bil brasileira como requisito para sua ado????o nos cursos de Gradua????o em Ci??ncias Cont??beis

Made available in DSpace on 2015-12-04T11:45:30Z (GMT). No. of bitstreams: 1 Celso_Lucas_Cotrim.pdf: 614830 bytes, checksum: 07658b0de6f1c452404bd8d7ef6bdc5b (MD5) Previous issue date: 2002-06-01 / This study approaches the form of evaluation of the acquired goodwill and make other considerations on the goodwill developed internally in the companies, as well examine as the subsequent treatment to his evaluation. In the first chapter, it is make the introduction of the present study, where is made the historical considerations on the goodwill. Still in the first chapter it is exposed the context, the problem, the hypotheses, the objectives, the delimitation of the study, the justifications, the contributions and the research methodology used for the elaboration of this study. Being considering the goodwill an Intangible Assets, it is make soon afterwards an approach about the definition of Active Intangible, as well as his importance in the life of the companies. In the chapter III are examined some definitions of goodwill, as well the factors that do with that it exists, it is approached still some classifications attributed to the goodwill. In the chapter IV it is approached the form of evaluation of the goodwill when bought and some forms of evaluation of the goodwill when no bought, being included calculations exemplify. In the chapter V it is verified the relationship between the profit of a company and the existence of the goodwill. Soon afterwards are presented the forms of recognition accounting of the goodwill, as well as some comparative international practices. In the denominated chapter THE AGIO IN BRAZIL, are treated the registration forms and maintenance of the agio as active in the brazilian ambient, when in the study examples of her accountancy are included. Concluding the present study, are presented the conclusions on the theme / This study approaches the form of evaluation of the acquired goodwill and make other considerations on the goodwill developed internally in the companies, as well examine as the subsequent treatment to his evaluation. In the first chapter, it is make the introduction of the present study, where is made the historical considerations on the goodwill. Still in the first chapter it is exposed the context, the problem, the hypotheses, the objectives, the delimitation of the study, the justifications, the contributions and the research methodology used for the elaboration of this study. Being considering the goodwill an Intangible Assets, it is make soon afterwards an approach about the definition of Active Intangible, as well as his importance in the life of the companies. In the chapter III are examined some definitions of goodwill, as well the factors that do with that it exists, it is approached still some classifications attributed to the goodwill. In the chapter IV it is approached the form of evaluation of the goodwill when bought and some forms of evaluation of the goodwill when no bought, being included calculations exemplify. In the chapter V it is verified the relationship between the profit of a company and the existence of the goodwill. Soon afterwards are presented the forms of recognition accounting of the goodwill, as well as some comparative international practices. In the denominated chapter THE AGIO IN BRAZIL, are treated the registration forms and maintenance of the agio as active in the brazilian ambient, when in the study examples of her accountancy are included. Concluding the present study, are presented the conclusions on the theme / Este estudo aborda a forma de avalia????o do goodwill adquirido e faz outras considera????es sobre o goodwill desenvolvido internamente nas empresas, bem como examina o tratamento subseq??ente ?? sua mensura????o. No primeiro cap??tulo, faz-se a introdu????o do presente estudo, quando s??o feitas as considera????es hist??ricas sobre o goodwill. Ainda, no primeiro cap??tulo, exp??e-se o contexto, o problema, as hip??teses, os objetivos, a delimita????o do estudo, as justificativas, as contribui????es e a metodologia de pesquisa utilizada para a elabora????o deste estudo. Sendo considerando o goodwill um Ativo Intang??vel, faz-se em seguida uma abordagem sobre a defini????o de Ativo Intang??vel, bem como sua import??ncia na vida das empresas. No cap??tulo III s??o examinadas algumas defini????es de goodwill, bem como elencados fatores que fazem que ele exista. Exp??e-se, ainda, algumas classifica????es atribu??das ao goodwill. No capitulo IV aponta-se a forma de avalia????o do goodwill quando comprado e algumas formas de avalia????o do goodwill quando n??o comprado, incluindo-se c??lculos exemplificativos. No cap??tulo V verifica-se a rela????o entre o lucro de uma empresa e a exist??ncia do goodwill. Em seguida, s??o apresentadas as formas de reconhecimento cont??bil do goodwill, bem como algumas pr??ticas internacionais comparativas. No cap??tulo denominado O ??GIO NO BRASIL, s??o tratadas as formas de registro e manuten????o do ??gio como ativo no ambiente brasileiro, quando no estudo, s??o inclu??dos exemplos de sua contabiliza????o. Finalizando o presente estudo, s??o apresentadas as conclus??es sobre o tema.

Made available in DSpace on 2015-12-04T11:45:33Z (GMT). No. of bitstreams: 1 Marisa_Gomes_Beserra.pdf: 801639 bytes, checksum: b5743df14705186176eca7ef71e54b20 (MD5) Previous issue date: 2003-02-25 / This work aims to propose a model for disclosing the main components of the structure of local public collection. This proposition is opportune, once the public manager's current profile requests the search of the best subsidies, which will allow the reach of the efficiency and effectiveness in the public administration, the transparency of its administrative acts, as well as the responsibility in the administration of the public resources. For the elaboration of this study, the extracted information of the budgetary execution were analyzed, relative to the years of 1996 and 2000, and obtained in the homepage of the Department of the National Treasure. The information contained in this study were compiled and presented in a synthetic and objective way, trying to stand out the important aspects, related to the structure and the evolution of the local revenue and its respective installment of bills, as well as, to meet, in a simplified way, the needs of its several users' informative subsidies. The analysis of the data allowed the identification of three main sources of collection denominated own collection, transfers (federal and state) and credit operations. It rules general, the largest participation of the transfers was observed in relation to the own collection and to the credit operations, in spite of the decentralization process, whose objective is to establish the independence and autonomy in relation to the tributary competences of the three levels of government (federal, state and local).It proved that the Complemental Law n?? 101/2000, Law of Fiscal Responsibility, represented important progress by introducing rules and goals for control of the public bills in view to the fiscal responsibility and norms to turn available information face to the concept of accountability. / Este estudo prop??e um modelo para a evidencia????o (disclousure) dos principais componentes da estrutura de arrecada????o p??blica municipal. Esta proposi????o ?? oportuna, uma vez que o atual perfil do gestor p??blico requer a busca dos melhores subs??dios, os quais permitir??o o alcance da efici??ncia e da efic??cia na administra????o p??blica, a transpar??ncia dos seus atos administrativos, bem como a responsabilidade na gest??o dos recursos p??blicos. Para a elabora????o deste estudo, foram analisadas as informa????es extra??das da execu????o or??ament??ria, relativas aos anos de 1996 e 2000, e disponibilizadas na homepage da Secretaria do Tesouro Nacional. As informa????es que comp??em este estudo foram compiladas e apresentadas de forma sint??tica e objetiva, procurando ressaltar os aspectos relevantes, quanto ?? estrutura e ?? evolu????o da receita municipal e sua respectiva presta????o de contas, bem como, atender, de maneira simplificada, ??s necessidades de subs??dios informativos de seus diversos usu??rios. A an??lise dos dados permitiu a identifica????o de tr??s principais fontes de arrecada????o, denominadas arrecada????o pr??pria, recebimento de transfer??ncias (federais e estaduais) e capta????o por meio de opera????es de cr??dito. Regra geral, observou-se a maior participa????o das transfer??ncias em rela????o ?? arrecada????o pr??pria e ??s opera????es de cr??dito, apesar do processo de descentraliza????o, cujo objetivo ?? estabelecer a independ??ncia e a autonomia em rela????o ??s compet??ncias tribut??rias das tr??s esferas de governo (federal, estadual e municipal). Constatou-se que a Lei Complementar n?? 101/2000, Lei de Responsabilidade Fiscal, representou importante avan??o, ao introduzir, para o controle das contas p??blicas, regras e metas voltadas para a responsabilidade fiscal e normas para disponibiliza????o de informa????es atendendo ao conceito de presta????o de contas (accountability).