Made available in DSpace on 2015-12-04T11:45:35Z (GMT). No. of bitstreams: 1 Hiroshi_Okamoto.pdf: 532958 bytes, checksum: 28e8509f821abeb5ea0aba7d463a050c (MD5) Previous issue date: 2002-12-09 / The main objective of this exploratory study is to verify if there was improvement in the quality of information in the management of working capital and liquidity of the company by the substitution from Source and Application of Funds to Cash Flow Statement. In the literature review it makes comments on Source and Application of Funds and Cash Flow Statement including history, definition, objetives, elaboration method, emphasizing the importance as managerial tools and making evidence in the cash position and changes in financial position of the company. In this study we are presenting the comparison of Cash Flow and Source and Application of Funds Statement, the internal and external events that influence the cash flow position, many presentation forms of the statement, the economic and financial index as well as a sample of Danish Multinational Company??s Cash Flow Statement with main working capital items in evidence. Finally, this study suggests a new model of statement, merging Source and Application of Funds and Cash Flow Statement, resulting in the Analytical Source and Application of Cash Statement, with its four forms of statement. / Este trabalho tem como objetivo principal efetuar um estudo explorat??rio sobre a Demonstra????o do Fluxo de Caixa e a Demonstra????o das Origens e Aplica????es de Recursos com finalidade de verificar as melhorias na qualidade de informa????o na gest??o do capital de giro e de liquidez de uma empresa. Na revis??o da literatura faz-se uma abordagem sobre a Demonstra????o do Fluxo de Caixa e da Demonstra????o das Origens e Aplica????es de Recursos, contendo hist??rico, significado, objetivos, m??todos de elabora????o, salientando a import??ncia dessas demonstra????es como instrumentos gerenciais que evidenciam o fluxo das disponibilidades e das altera????es na posi????o financeira de uma empresa. Neste estudo apresenta-se tamb??m a compara????o entre a Demonstra????o do Fluxo de Caixa e Demonstra????o das Origens e Aplica????es de Recursos, fatores internos e externos que influenciam a posi????o do fluxo de caixa, as v??rias formas de apresenta????o da Demonstra????o das Origens e Aplica????es de Recursos, os indicadores econ??mico-financeiros, bem como um exemplo de Demonstra????o de Fluxo de Caixa de uma empresa multinacional dinamarquesa com destaques dos principais itens de capital de giro. Por fim, apresenta-se uma proposi????o de modelo, consubstanciando DOAR e DFC, resultando no Demonstrativo de Origens e Aplica????es de Caixa Anal??tico, com as quatro formas de elabora????o dessa demonstra????o.

Made available in DSpace on 2015-12-04T11:45:35Z (GMT). No. of bitstreams: 1 Weslley_Souza_do_Nascimento.pdf: 1033793 bytes, checksum: f3dd155a0470eac823e9fc0da1cab344 (MD5) Previous issue date: 2003-12-08 / This dissertation aims at verifying the effectiveness of internal audit in the processes of detection of frauds committed against companies. The study of the subject fraud has become opportune nowadays, once many financial and accounting scandals have been discussed due to of the impact caused in the world financial market. The research begins by the study of how the audit profession appeared in the world, verifying the evolution of internal audit in Brazil and demonstrating data about the professionals belonging to this field in the mentioned country. Then, the concepts that involve the task of detecting frauds, which are internal control, fraud and its different types and error, besides the own concept of internal audit, are analyzed. The audit procedures help data analysis and guarantee the trustworthiness of the tests applied by the auditor, once technology helps them to go hand in hand with the computerization of the audit process. In order to corroborate the bibliographical survey a field work with the purpose of ratifying the conclusions found in the bibliography was made, thus, proving the formulated hypothesis. We researched private sector companies located in the state of S??o Paulo and considered big, based on the income tax criterion in Brazil.The answers to this research were tabulated and confirmed some conclusions in relation to the performance of internal audit in fraud atmosphere. The conclusions confirm that internal audit is effective in the detection of many types of frauds against companies, since the professionals make use of audit procedures together with the computer programs available in the market or developed by audit companies. / Esta disserta????o tem por objetivo principal a verifica????o da efic??cia da Auditoria Interna nos processos de descobertas de fraudes cometidas contra as empresas. O estudo do assunto fraude torna-se oportuno na atualidade uma vez que diversos esc??ndalos financeiros e cont??beis est??o sendo comentados, em face do impacto causado no mercado financeiro mundial. A pesquisa inicia-se com o estudo do surgimento da fun????o de auditoria no mundo, verificando-se a evolu????o da Auditoria Interna no Brasil e demonstrando-se dados acerca destes profissionais no pa??s. Em seguida, s??o analisados os conceitos que envolvem os trabalhos de detec????o de fraudes pela auditoria, os quais s??o: controle interno, fraude e seus diferentes tipos e erro, al??m do pr??prio conceito de Auditoria Interna. Os procedimentos de auditoria auxiliam a an??lise dos dados e garantem confiabilidade aos testes aplicados pelo auditor, uma vez que as tecnologias o ajudam a acompanhar a informatiza????o dos processos auditados. A fim de corroborar o trabalho bibliogr??fico foi elaborada uma pesquisa de campo com o prop??sito de ratificar as conclus??es encontradas na bibliografia, comprovando assim a hip??tese formulada. Foram pesquisadas empresas do setor privado, estabelecidas no estado de S??o Paulo e consideradas de grande porte com base no crit??rio de enquadramento do Imposto de Renda no Brasil. As respostas ?? pesquisa foram tabuladas e confirmaram algumas conclus??es em rela????o ?? atua????o da Auditoria Interna no ambiente de fraudes. As conclus??es apontam para a comprova????o de que a Auditoria Interna ?? eficaz nos trabalhos de detec????o dos diversos tipos de fraudes cometidos contra as empresas, desde que tais profissionais se utilizem dos procedimentos de auditoria aliados aos softwares dispon??veis no mercado ou desenvolvidos pelas empresas de auditoria.

Made available in DSpace on 2015-12-04T11:45:36Z (GMT). No. of bitstreams: 1 Jose_Marcos_Zanella_Pinto.pdf: 1836651 bytes, checksum: bed8236ee18708a0e663f49e78ac592f (MD5) Previous issue date: 2001-07-27 / A contribution to improve the quality of the superior Accountancy course: a case study. The objective of this paperwork is to know better the student of the Accountancy course at Faculdade de Ci??ncias Administrativas e Cont??beis Santa L??cia (FSL) in Mogi Mirim - SP, in order to solve the difficulties they are facing in their teaching/learning process. A general view of the Accountancy Courses in Brazil is shown, as well as the FSL history. Through questionnaires applied in class a student profile is raised and we find out that almost 50% of the students are attending this course because they were not able to get into the course they preferred, and that they intend to get transferred in the next period. However, it is noticeable that, once the students make contact with the course, this tendency changes and only 27% still think about changing. The students are aware of the efforts FSL is making in its search for quality. The distorted view of this professional by society, together with the attributions of the accountancy technicians are factors that discourage the students. The questionnaires also make possible to realize that the excessive emphases in theory and the methods used by the teachers affect the course quality. Through interviews with the teachers it is possible to observe that they seek to improve their knowledge by attending post-graduation courses. The students?? educational deficiency is the major challenge the teachers will face in their job. As improvement proposal it is suggested that the Accountancy Department implement a joint work, merging the academic education and the practice. To the class entities it is proposed that they work aiming to expurgate the negative image of the professional and that they review the technicians position. To the post-graduation courses it is recommend that the didactic subject be mandatory in any research line. / Uma contribui????o para a melhoria da qualidade do ensino superior de Ci??ncias Cont??beis: um estudo de caso. Este trabalho tem o objetivo de conhecer melhor o aluno do curso de Ci??ncias Cont??beis da Faculdade de Ci??ncias Administrativas e Cont??beis Santa L??cia (FSL) em Mogi Mirim - SP. Acredita-se que, de posse das informa????es obtidas a Faculdade Santa L??cia poder?? dirigir seus esfor??os para sanar as dificuldades que o aluno enfrenta no seu processo de ensino aprendizagem. Apresenta-se uma vis??o geral dos cursos de Ci??ncias Cont??beis no Brasil, bem como a hist??ria da Faculdade Santa L??cia. Atrav??s de question??rios aplicados em sala de aula levanta-se o perfil do aluno e apura-se que quase 50% est??o em sala de aula por n??o terem conseguido vaga em outro curso e pretendem transferir-se no semestre seguinte. Percebe-se que, quando o aluno entra em contato com o curso, essa tend??ncia muda e, apenas 27% pretendem a transfer??ncia. S??o reconhecidos pelos alunos os esfor??os da (FSL) na busca da qualidade do curso. A vis??o distorcida que a sociedade tem do profissional juntamente com as atribui????es dos t??cnicos em contabilidade s??o fatores que desestimulam os alunos. Verifica-se tamb??m, atrav??s dos question??rios, que a ??nfase excessiva na teoria e os m??todos utilizados pelos professores em sala de aula s??o fatores que prejudicam a qualidade do curso. Nota-se, atrav??s de entrevistas com o corpo docente, que os professores procuram aprimorar seus conhecimentos atrav??s de cursos de P??s-Gradua????o. A falta de requisitos dos alunos ?? a principal tarefa que o professor enfrentar?? no seu trabalho docente. Como propostas de melhoria sugere-se ao Departamento de Contabilidade da institui????o que implemente um trabalho conjunto, unindo a forma????o acad??mica e a pr??tica. ??s entidades de classe sugere-se que trabalhem visando expurgar a imagem negativa do profissional e revejam a posi????o dos t??cnicos da ??rea. Aos cursos de p??s-gradua????o solicita-se que a disciplina de Did??tica seja obrigat??ria em qualquer linha de pesquisa.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-11-01T17:55:21Z No. of bitstreams: 2 Nelson Luiz Gangemi.pdf: 820760 bytes, checksum: 094c106c319e8602a44b13f576b42f94 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-11-01T17:55:21Z (GMT). No. of bitstreams: 2 Nelson Luiz Gangemi.pdf: 820760 bytes, checksum: 094c106c319e8602a44b13f576b42f94 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-15 / The adherence to the rules of recognition, measurement and disclosure of information in the explanatory notes, provides greater reliability in the presentation of financial statements to users for analysis and decision making. The accounting rules, correlated to international Standards, were issued by the CPC and one of them was the Technical pronouncement, the CPC 25, which deals with the provisions and contingent liabilities and contingent assets. The contingent liability is an obligation of accounting difficult to recognition and measurement in view of the factors of uncertainty about the confirmation or not of their existence. In this context, this work had as main objective to know and analyze the criteria for the recognition, measurement and disclosure of information in the explanatory notes of the contingent liabilities (CPC 25), through a sample 17 companies corporations, capital opened and closed the sugarcane-ethanol sector in the State of S??o Paulo. The line of research was descriptive with qualitative and quantitative approach. The procedure used for data collection was the documentary research of primary and secondary sources and was motivated by its accessibility. Was analyzed a set of financial statements published annual with explanatory notes and published without explanatory notes, in the period between 2011 and 2015. The results obtained with the sample suggest that companies since segment not yet follow fully to what is required by the legislation in relation to criteria for recognition and disclosure of contingent natures and their respective content, demonstrating weakness in the context of dissemination of contingent information. These results are consistent with national and international studies conducted in other segments, which revealed low practice of disclosure and disclosure of contingent liabilities, especially the environmental. / A ader??ncia pelas normas de reconhecimento, mensura????o e divulga????o das informa????es em notas explicativas, possibilita maior confiabilidade na apresenta????o das demonstra????es cont??beis aos usu??rios para an??lise e tomada decis??o. As normas cont??beis, correlacionadas ??s normas internacionais, foram emitidas pelo CPC e uma delas foi o Pronunciamento T??cnico, o CPC 25, que disp??e sobre as provis??es e passivos e ativos contingentes. O passivo contingente ?? uma obriga????o cont??bil de dif??cil reconhecimento e mensura????o tendo em vista os fatores de incertezas sobre a confirma????o ou n??o de sua exist??ncia. Neste contexto, este trabalho teve como principal objetivo conhecer e analisar os crit??rios de reconhecimento, mensura????o e divulga????o das informa????es em notas explicativas dos passivos contingentes (CPC 25), mediante uma amostra 17 empresas sociedades an??nimas, de capital aberto e fechado do segmento sucroalcooleiro do Estado de S??o Paulo. A linha da pesquisa teve car??ter descritivo com abordagem qualitativa e quantitativa. O procedimento utilizado para coleta de dados foi pela pesquisa documental de fontes prim??rias e secund??rias e foi motivada pela sua acessibilidade. Foi analisado um conjunto de demonstra????es cont??beis anuais publicadas com notas explicativas e publicadas sem notas explicativas, no per??odo entre 2011 e 2015. Os resultados alcan??ados com a amostra sugerem que as empresas desde segmento ainda n??o seguem plenamente ao que ?? exigido pela normativa frente aos crit??rios de reconhecimento e divulga????o das naturezas contingentes e seus respectivos conte??dos, demonstrando fragilidade no contexto da divulga????o das informa????es contingentes. Estes resultados v??o de encontro com estudos nacionais e internacionais realizados em outros segmentos, que revelou baixa pratica de evidencia????o e divulga????o dos passivos contingentes, principalmente os ambientais.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-12-01T15:32:22Z No. of bitstreams: 2 Alberto Messias Rodrigues Bastos. .pdf: 942019 bytes, checksum: 8c39f81378247ca84c7c3827a6192e3a (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-12-01T15:32:22Z (GMT). No. of bitstreams: 2 Alberto Messias Rodrigues Bastos. .pdf: 942019 bytes, checksum: 8c39f81378247ca84c7c3827a6192e3a (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-05 / The objective of this research is to understand, analyze and describe the perception of accounting expertise of teachers in Accounting courses in higher education institutions in the city of S??o Paulo, on interdisciplinarity and its importance in the formation of counters. To achieve the goal, it was used in a first stage, the exploratory study through documentary and bibliographic research, summarizing what has been researched, findings and conclusions agreed. The second stage had consisted in data collection, which occurred through semi-structured interviews involving accounting expertise teachers. This last step involved a sample of four higher education institutions providing the course in Accounting in classroom mode in S??o Paulo, and aimed to determine whether the interdisciplinariade is known and practiced by teachers and if they perceive their purpose in teaching practice. The results showed that the IES approach interdisciplinarity in the pedagogical project of the course, following the guidelines of Resolution (CNE / CES) No. 10/2004. The information obtained in the interviews, confirm the existing literature, as interdisciplinarity be important in the formation of the counter, although its practice occurs modestly, showing that there is a gap between the spoken and effectively practiced by the teachers interviewed. / O objetivo desta pesquisa ?? conhecer, analisar e descrever a percep????o de professores de per??cia cont??bil em cursos de Ci??ncias Cont??beis em institui????es de ensino superior na cidade de S??o Paulo, sobre a interdisciplinaridade e sua import??ncia na forma????o dos contadores. Para atingir o objetivo, utilizou-se em uma primeira etapa, o estudo explorat??rio por meio de pesquisa documental e bibliogr??fica, sumariando o que j?? foi pesquisado, achados e conclus??es consensuais. A segunda etapa consitiu na coleta de dados, que ocorreu por meio de entrevistas semiestruturadas envolvendo professores de per??cia cont??bil. Esta ??ltima etapa, envolveu uma amostra de quatro institui????es de ensino superior que ministram o curso de Ci??ncias Cont??beis na modalidade presencial na cidade de S??o Paulo, e teve como objetivo, verificar se a interdisciplinariade ?? conhecida e praticada pelos docentes e se os mesmos percebem sua finalidade na pr??tica pedag??gica. Os resultados demonstraram que as IES abordam a interdisciplinaridade no projeto pedag??gico do curso, seguindo as orienta????es da Resolu????o (CNE/CES) N??. 10/2004. As informa????es obtidas nas entrevistas, confirmam a literatura existente, quanto a interdisciplinaridade ser importante na forma????o do contador, embora sua pr??tica ocorra de forma modesta, evidenciando que h?? uma lacuna entre o falado e o efetivamente praticado pelos professores entrevistados.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-12-02T21:48:13Z No. of bitstreams: 2 Vlademir Betaressi.pdf: 1019882 bytes, checksum: 7be2d1171569df7c08af89e64bf47c6f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-12-02T21:48:13Z (GMT). No. of bitstreams: 2 Vlademir Betaressi.pdf: 1019882 bytes, checksum: 7be2d1171569df7c08af89e64bf47c6f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-05 / The isomorphism approach assumes that organizations respond in similar ways to other organizations when these are adjusted to a particular environment. The Comptroller, in the current economic context, plays the role of generating information in order to tailor this information to the company profile and managers that it will use in business management. The speed of business together with the competitiveness between companies makes assignments and controllership practices to grow, in a relevant way, in organizations. The research proposed in this study aimed to analyze the evidence of isomorphism in Controllership practices in companies in the private concessionaires segment of public water and sewage services. This segment has different characteristics from the others, with a strong regulation of their activities, their main duties and responsibilities are clearly defined in the contract and need to follow to the letter these settings to be avoided contractual disputes that may lead to the maximum penalty of suspension of the contract . These rights and obligations are, for example, the definition of the tariff value, the value of investments, the percentage of return on investments, all of which impact significantly on the dealership's management, making the performance of the more relevant controllership within these organizations. The methodology consists of a descriptive research with a qualitative approach, whose data were collected through interviews with semi-structured. The interviews were carried out with the responsible for the financial department of two major business groups, industry-leading group of construction and holders of various assets in the utilities sector, among these, in the sanitation sector, specifically water and sewage, which also have expression of participation of these assets. The research identified as finding evidence of coercive isomorphism, caused primarily by pressures of the concession agreement and the holding of these utilities. Also identified evidence of mimetic isomorphism, the controllership practices of dealers and their structures and, finally, noted the normative isomorphism in only one of the companies searched. It was concluded that there is evidence of three types of isomorphism in the practices of controlling the private concessionaires of public water and sewage services, and these aren't related to each other or are independent. / A abordagem do isomorfismo pressup??e que as organiza????es respondam de maneiras similares a outras organiza????es, quando essas est??o ajustadas a um determinado ambiente. A Controladoria, dentro do contexto econ??mico atual, exerce o papel de geradora de informa????o, de maneira a adequar tal informa????o ao perfil da empresa e dos gestores que dela far??o uso na gest??o dos neg??cios. A velocidade dos neg??cios aliada ?? competitividade entre as empresas faz com que as atribui????es e pr??ticas de controladoria cres??am, de modo relevante, nas organiza????es. A pesquisa proposta neste estudo objetivou analisar as evid??ncias do isomorfismo nas pr??ticas de Controladoria nas empresas do segmento de concession??rias privadas de servi??os p??blicos de ??gua e esgoto. Esse segmento possui caracter??sticas diferenciadas dos demais, apresentando uma forte regulamenta????o de suas atividades, seus principais direitos e responsabilidades s??o claramente definidos em contrato e necessitam seguir ?? risca essas defini????es para que sejam evitados lit??gios contratuais que podem levar at?? ?? penalidade m??xima de suspens??o do contrato. Entre esses direitos e obriga????es est??o, por exemplo, a defini????o do valor da tarifa, os valores dos investimentos, os percentuais de retorno do investimentos, aspectos que impactam significativamente na gest??o da concession??ria, tornando a atua????o da controladoria ainda mais relevante dentro dessas organiza????es. A metodologia utilizada consiste em uma pesquisa descritiva com abordagem qualitativa, cujos dados foram coletados por meio de entrevistas com roteiro semiestruturado e an??lise documental. As entrevistas foram aplicadas junto aos respons??veis pela controladoria de dois grandes grupos empresariais, grupos l??deres do segmento da constru????o civil e detentores de diversos ativos no segmento de concession??rias, entre esses, no segmento de saneamento, especificamente ??gua e esgoto, no qual tamb??m possuem express??o de participa????o desses ativos. A pesquisa identificou como achado evid??ncias do isomorfismo coercitivo, ocasionado basicamente por press??es do contrato de concess??o e pela holding dessas concession??rias. Identificou, tamb??m, evid??ncias do isomorfismo mim??tico, nas pr??ticas de controladoria das concession??rias e nas suas estruturas e, por fim, observou o isomorfismo normativo em apenas uma das empresas pesquisada. Concluiu-se que existem evid??ncias dos tr??s tipos de isomorfismo nas pr??ticas de controladoria das concession??rias privadas de servi??os p??blicos de ??gua e esgoto, sendo que esses n??o est??o relacionados entre si ou s??o independentes.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-12-05T16:37:50Z No. of bitstreams: 2 Tiago Janes Ferreira.pdf: 1452563 bytes, checksum: 42128c436af13e0631fdb3b67403a530 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-12-05T16:37:50Z (GMT). No. of bitstreams: 2 Tiago Janes Ferreira.pdf: 1452563 bytes, checksum: 42128c436af13e0631fdb3b67403a530 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-08-30 / This research aims to study the organizational changes that the institutionalization process of accounting automation can promote in the companies. For the development of the investigation, single case study methodology was adopted, held in a medium size national family organization. The company, after an assessment process made in conjunction with an external consulting firm, which identified a number of necessary improvements to the organization??s processes, has decided to implement again you ERP system as part of its action plan. In this context, the present study sought, in the light of institutional theory and the focus of Old Institutional Economics (OIE), to understand how the structure of the organization was changed by the institutionalization of accounting automation. In parallel to the constructs of organizational changes from the perspective of the old institutional economics, this study also brought to the analysis and discussion processes, the constructs of technology, new technologies and ERP and the constructs related to the enabling and coercive technologies formalizations. The addition of these constructs have allowed the formulation of indicative questions for semi-structured interviews that aimed to collect the data needed to compare the different moments of the institutionalization process and create the basis for triangulation of information with the documents and the statements of relevant employees who took important part of the ERP implementation process. The comparisons between different moments of the institutionalization process have generated a theoric model, called accounting automation institutionalization sequential model. This model is an adaptation of the institutional theory models generally used to analyze management accounting changes, this present study provided in addition to these models, the construct of ???scripts???, linking the new model also with the different accounting processes, not only with management accounting as done by the previous models. The findings of empirical research in the company can demonstrate the organizational changes triggered by the accounting automation institutionalization, and the enactment of new rules that changed the habits and routines of the organization. The details and analysis at different moments in the company (T1 and T2), allowed to observe in relation to the present study that there was still space in the organization for more automation, which could culminate, based on the employees??? opinion, in more changes in the organizational structure. It was possible to conclude therefore that automation in accounting systems may be a structural change factor in the organization, and that still a topic within the accounting research that has received little attention. / Esta pesquisa estudou as mudan??as organizacionais que o processo de institucionaliza????o da automa????o em contabilidade pode promover nas organiza????es. Para o desenvolvimento deste processo investigativo, adotou-se um estudo de caso, realizado em uma organiza????o nacional com administra????o familiar de m??dio porte. Esta, ap??s um diagn??stico elaborado em conjunto com uma empresa de consultoria externa, que identificou diversas melhorias necess??rias nos processos da organiza????o, decidiu pela reimplanta????o de seu sistema ERP como plano de a????o deste trabalho de consultoria. Neste contexto, o presente estudo procurou, sob a luz da Teoria Institucional e o enfoque da Old Institutional Economics (OIE), entender como a estrutura da organiza????o foi alterada pela institucionaliza????o da automa????o cont??bil. Em paralelo aos constructos sobre mudan??as organizacionais sob a ??tica da Velha Economia Institucional, este estudo tamb??m trouxe para o processo de an??lise e discuss??es constructos e conceitos de tecnologia, novas tecnologias e ERP, al??m dos constructos sobre as forma????es capacitantes e coercitivas. As adi????es destes constructos permitiram a formula????o de quest??es orientativas para as entrevistas semiestruturadas que objetivaram colher os dados necess??rios para a compara????o dos diferentes momentos do processo de institucionaliza????o e criar base para triangula????o das informa????es com os documentos e as afirma????es dos colaboradores relevantes ao processo de reimplanta????o. A compara????o dos diferentes momentos no processo de institucionaliza????o desencadeou uma proposta de modelo te??rico, denominado modelo sequencial de institucionaliza????o da automa????o cont??bil. Esse modelo ?? uma adapta????o do modelo proposto pela Teoria Institucional utilizados normalmente para estudos em contabilidade gerencial, por??m o presente estudo forneceu adicionalmente aos modelos geralmente estudados, o constructo de ???scripts???, vinculando o modelo a outros processos al??m daqueles relacionados ?? contabilidade gerencial. Os achados da pesquisa emp??rica na organiza????o estudada demonstram claramente as mudan??as organizacionais desencadeadas pelo processo de institucionaliza????o da automa????o cont??bil e da promulga????o de novas regras que alteraram os h??bitos e rotinas da organiza????o. O detalhamento e a an??lise em momentos diferentes na organiza????o, momentos T1 e T2, do processo de implanta????o do sistema ERP, permitiu observar, em rela????o ao estudo realizado, oportunidades para mais automa????es, que culminariam, segundo a opini??o dos colaboradores, com outras altera????es na estrutura organizacional al??m daquelas analisadas no presente estudo. Concluiu-se, portanto, que a automa????o em sistemas cont??beis pode ser um fator de altera????o estrutural na organiza????o, como tamb??m se concluiu que ainda ?? um t??pico inexplorado dentro das pesquisas em contabilidade.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-12-30T19:03:55Z No. of bitstreams: 2 Ana Lucia de Souza Dias.pdf: 590211 bytes, checksum: 7e6e970daafac8131df1e8f41f949138 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-12-30T19:03:55Z (GMT). No. of bitstreams: 2 Ana Lucia de Souza Dias.pdf: 590211 bytes, checksum: 7e6e970daafac8131df1e8f41f949138 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-02 / The aim of this research was to analyze the consistency between the Teaching Project, the legislation relevant to the university education in Brazil, and the teaching practices, in the view of the coordinator and professors from an Accounting Sciences graduation course in the city of S??o Paulo. It was a qualitative research. Firstly, it was applied an interview scrip. Secondly, with the professors. The results from the first stage show that, according to the coordinator, the competency approach is dealt with since the beginning of the course, and in all disciplines: basic, professional, theoretical and practical. The results from the second stage show that, despite working the competency approach, most professors do not know the concept of competency-based education, but apply this concept, although not knowing the theory. This stage also verified that the Teaching Project is in accordance with the National Curricular Guidelines. / O objetivo desta pesquisa foi analisar a consist??ncia entre o Projeto Pol??tico Pedag??gico, a legisla????o pertinente ao ensino superior no Brasil e as pr??ticas docentes, por meio do olhar do coordenador e dos docentes de um curso de gradua????o de Ci??ncias Cont??beis da cidade de S??o Paulo. A pesquisa qualitativa foi o m??todo selecionado. Em uma primeira etapa, foi usado um roteiro de entrevista com o coordenador do curso e, em uma segunda etapa, com os professores. Os resultados da primeira etapa apontam que, na vis??o do coordenador, a no????o de compet??ncias ?? tratada desde o primeiro dia do curso e em todas as disciplinas de forma????o: b??sica, profissional e te??rico-pr??tica. Os resultados da segunda etapa apontam que, apesar de trabalharem a no????o de compet??ncias, a maioria dos docentes n??o conhece o conceito de pedagogia por compet??ncias, mas aplicam esse conceito, embora n??o conhe??am a teoria. Tamb??m constatou que o projeto pol??tico pedag??gico contempla as orienta????es contidas nas Diretrizes Curriculares Nacionais.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2016-10-04T16:57:59Z No. of bitstreams: 1 Tamiris Maciel Peron.pdf: 618644 bytes, checksum: 5864b13ad7decc0ea60406c212b2c552 (MD5) / Made available in DSpace on 2016-10-04T16:57:59Z (GMT). No. of bitstreams: 1 Tamiris Maciel Peron.pdf: 618644 bytes, checksum: 5864b13ad7decc0ea60406c212b2c552 (MD5) Previous issue date: 2016-06-20 / The ICMS tax substitution system has been discussed and questioned, by the Tax Law, becoming one of the most complex and controversial terms in Brazil. However, not only the tributary Law area, but also the account professional, has been having issues about this subject. Such complexity is because of the ICMS to be a tax which the law competence shall be performed by the Brazilian Political Division (States), which creates many different rules for each kind of economic activity in their territories, as the possibility of creating agreements among them to regulate specific transactions. The present study intended to demonstrate how to calculate the ICMS/ST tax by the many possibilities that the contributor have at the systematic of ICMS tax substitution, such as the particularities, unconstitutionality and complexity of it, helping the account professional in their tributary routine / A substituição tributária do ICMS vem sendo debatida e questionada dentro do estudo do Direito Tributário, tornando-se um dos mais complexos e controvérsios assuntos na área. Porém, não somente a área do Direito Tributário como também o profissional contábil tem enfrentado problemas neste assunto. Parte dessa complexidade se dá pelo fato de o ICMS ser um tributo de competência legislativa dos Estados, que promovem suas próprias regras de aplicação do imposto sobre cada ramo de atividade econômica dentro de seu território, além da possibilidade de criação de acordos entre os Estados e o Distrito Federal para regras de aplicações específicas entre os signatários. O presente estudo tem o objetivo de demonstrar como é elaborado o cálculo do ICMS recolhido por substituição tributária dentre as várias possibilidades enfrentadas pelo contribuinte substituto dentro da sistemática da substituição tributária do ICMS, suas particularidades, inconstitucionalidades e complexidade, auxiliando assim o profissional contábil em sua rotina tributária

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2016-10-04T16:58:27Z No. of bitstreams: 1 Duarte Marinho Vieira.pdf: 724756 bytes, checksum: c9736da50ae6497bb8d696b519c6ebf1 (MD5) / Made available in DSpace on 2016-10-04T16:58:27Z (GMT). No. of bitstreams: 1 Duarte Marinho Vieira.pdf: 724756 bytes, checksum: c9736da50ae6497bb8d696b519c6ebf1 (MD5) Previous issue date: 2016-06-24 / This Dissertation has two main objectives: Map the process of measuring the results of the methodologies used to calculate the IBNR, and present the results of the field research conducted in the insurance market, questioning which methodologies are used to calculate the IBNR, and how to measure them. Two methodologies be presented: Bornhuetter Ferguson and Chain Ladder, and placed the difference between them. In the application process is necessary to create provisions, attest that they are appropriate, calculate the LAT (Liability Adequacy Test), using it as a baseline. It is also allocated an analysis of the composition of the provision, with the result of Brazilian insurers, which will be used for comparison. In the investigative process, they were surveyed with companies in Brazil and other countries (13), which methodologies are applied and how they are analyzed. The countries were chosen by affinity, randomly and availability. This dissertation has the purpose to assist actuaries and accountants, in understanding the process "how to evaluate", increasing the reliability of the results, and also help teachers of the actuarial area and related areas, in the presentation of the methodology and its analysis / Esta dissertação tem dois objetivos principais: Mapear o processo de mensuração do resultado das metodologias aplicadas ao cálculo do IBNR, e, apresentar os resultados da pesquisa de campo realizada no mercado segurador, questionando quais metodologias são utilizadas no cálculo do IBNR, e como mensurá-las. São apresentadas 2 metodologias, Chain Ladder (2002) e Bornhuetter Ferguson (1972), e estabelecidas as diferenças de aplicação entre elas. No processo de aplicação é preciso constituir as provisões, atestar que as mesmas estão adequadas, calcular o LAT (Liability Adequacy Test), utilizando-o como comparativo. Também é alocada uma análise da composição da provisão, junto ao resultado das seguradoras brasileiras, que será usada para comparabilidade. No processo investigativo, foram pesquisadas junto a empresas no Brasil e em outros países (13), quais metodologias são aplicadas e como são analisadas. Os países foram escolhidos por afinidade, aleatoriamente e pela disponibilidade. Esta dissertação visa contribuir com os atuários e contadores, principalmente, a compreender como avaliar, aumentando a confiabilidade do resultado, e auxiliar os docentes da área atuarial e áreas afins, colocando um modo de abordar durante o curso, a metodologia e suas análises