O Balanced Scorecard, desde o seu surgimento, tem se mostrado uma excelente ferramenta de gestão da estratégia nas organizações em que vem sendo implantado. A sua focalização em perspectivas, faz com que os esforços de todos os colaboradores sejam direcionados aos fatores críticos de sucesso das organizações. Neste sentido, é sabido que as empresas familiares, de um modo geral, apresentam sérios problemas de gestão, sendo agravados, quando a empresa é uma indústria. Desta forma, no desenvolver desta dissertação, estudam-se as características das empresas familiares, as características da indústria brasileira e, demonstra-se, como o Balanced Scorecard associado ao Planejamento Estratégico podem ajudar na gestão destas empresas. Ao final, propõe-se um método de implementação de BSC para Empresas Industriais Familiares Brasileiras, com a demonstração de aplicabilidade, através de um caso prático. / The Balanced Scorecard, since its beginning, has been an excellent tool of strategy management in the organizations which have had it implemented. With its focus on perspective, the effort of all collaborators is led to decisive factors of success in the organizations. In this sense, it is known that family-run businesses, in general, present serious management problems, which are aggravated when the company is an industry. Thus, in developing this dissertation, the characteristics of family-run businesses and the characteristics of the Brazilian industry are studied, and it is demonstrated how the Balanced Scorecard associated with the Strategy Planning can help to manage those companies. In the end, a method of implementation of BSC for Brazilian Family-run Industrial Companies is proposed with a demonstration of applicability through a practical case.

No Brasil, as hortaliças são produzidas, em diferentes épocas do ano, por milhares de agricultores familiares, distribuídos por todo o país. Por ser uma atividade que admite maior complexidade que as demais atividades agrícolas, esta tese propõe um sistema de planejamento da produção olerícola (SPPO) para as unidades de produção familiar (UPFs). Para o desenvolvimento do SPPO utilizou-se uma metodologia, dividida em quatro fases. A primeira fase consistiu no levantamento de fatores e variáveis intervenientes no processo decisório (para quem, o que, quando e quanto produzir) utilizando-se a análise de conteúdo. Os resultados encontrados foram submetidos ao crivo dos especialistas em olericultura e olericultores familiares, por meio de entrevistas individuais, para definir quais elementos incorporar ao SPPO. Na segunda fase estruturou-se o banco de dados do SPPO de acordo com os resultados da primeira fase. A terceira fase, denominada processo de filtragem, além de contemplar a experiência do olericultor na escolha dos canais de distribuição, hortaliças e confrontar as recomendações agrotécnicas com as condições edafoclimáticas da localidade, busca reduzir a dimensão do problema de planejamento do sequenciamento de produção. A quarta fase consistiu na modelagem matemática para a definição da combinação de produção que será recomendado para a UPF em estudo. Ainda, nesta fase é proposta uma metodologia multiíndice para analisar a viabilidade econômica da produção recomendada pelo SPPO. Entre as vantagens do SPPO, destacam-se: (i) consideração dos fatores mercadológicos, agroecológicos, agrotécnicos, agrotecnológicos, capacidade (área, recursos humanos, hídricos e financeiros) e de base ecológico-sustentável que são incorporados em função das escolhas do olericultor; (ii) maior entendimento da complexidade que envolve o desenvolvimento da atividade; (iii) levantamento das despesas e receitas semanais durante o horizonte de planejamento; e (iv) visualização das atividades (tarefas) que devem ser realizadas para o desenvolvimento do planejado. Foram realizados estudos de caso, utilizando dados reais adaptados de UPFs do município de Pato Branco/PR, para mostrar a viabilidade do SPPO como ferramenta auxiliar no planejamento da produção de hortaliças nas UPFs. / In Brazil, vegetables are produced in different year seasons by thousands of family farms distributed throughout the country. Being an activity that allows bigger complexity than other agricultural activities, this thesis proposes a olericultural production planning system (SPPO) for the family production units (UPFs). For the development of the SPPO it was applied a methodology divided into four phases. The first phase consisted in collecting the factors and variables intervenient in the decisive process (to whom, what, when, and how much to produce) using the content analysis. The results found were submitted to the appreciation of olericulture specialists and family olericulturists, by means of individual interviews, to define which elements to incorporate to the SPPO. In the second phase the SPPO data bank was structured according to the first phase results. The third phase, denominated filtration process, besides contemplating the olericulturist´s experience in the choice of the distribution canals, vegetables, and in confronting the agrotechnical recommendations with the edafoclimatical conditions of the place aims at reducing the dimension of the problem of production sequencing planning. The fourth phase consisted in the mathematical modeling to the definition of production combination which will be recommended to the UPF being studied. In this phase it is still proposed a multiindex methodology to analyze the economical viability of the production recommended by the SPPO. Among the SPPO advantages can be mentioned: (i) consideration of market agroecological, agrotechnical, agrotechnological factors, capacity (area; human, hydric, and financial resources), and of ecological-sustainable basis that are incorporated according to the olericulturist´s choices; (ii) greater understanding of the complexity that involves the activity development; (iii) calculating the weekly expenses and revenue during the planning horizon; and (iv) visualization of the activities (tasks) that must be performed to the development of what has been planned. Case studies were performed, using actual data adapted to the UPFs in the city of Pato Branco/PR to show the viability of the SPPO as an auxiliary tool in planning vegetables production in the UPFs.

O Balanced Scorecard, desde o seu surgimento, tem se mostrado uma excelente ferramenta de gestão da estratégia nas organizações em que vem sendo implantado. A sua focalização em perspectivas, faz com que os esforços de todos os colaboradores sejam direcionados aos fatores críticos de sucesso das organizações. Neste sentido, é sabido que as empresas familiares, de um modo geral, apresentam sérios problemas de gestão, sendo agravados, quando a empresa é uma indústria. Desta forma, no desenvolver desta dissertação, estudam-se as características das empresas familiares, as características da indústria brasileira e, demonstra-se, como o Balanced Scorecard associado ao Planejamento Estratégico podem ajudar na gestão destas empresas. Ao final, propõe-se um método de implementação de BSC para Empresas Industriais Familiares Brasileiras, com a demonstração de aplicabilidade, através de um caso prático. / The Balanced Scorecard, since its beginning, has been an excellent tool of strategy management in the organizations which have had it implemented. With its focus on perspective, the effort of all collaborators is led to decisive factors of success in the organizations. In this sense, it is known that family-run businesses, in general, present serious management problems, which are aggravated when the company is an industry. Thus, in developing this dissertation, the characteristics of family-run businesses and the characteristics of the Brazilian industry are studied, and it is demonstrated how the Balanced Scorecard associated with the Strategy Planning can help to manage those companies. In the end, a method of implementation of BSC for Brazilian Family-run Industrial Companies is proposed with a demonstration of applicability through a practical case.

Made available in DSpace on 2016-03-15T19:26:38Z (GMT). No. of bitstreams: 1 Fabiola Pires Barrella.pdf: 1429302 bytes, checksum: ecaba685135e98f5afe424a1f1a296bc (MD5) Previous issue date: 2008-05-08 / In dynamic and complex environments, where changes of technological pattern are intense and the necessary knowledge to guarantee competitive advantage can be distributed in several points of the chain, makes difficult the internal production of knowledge by firms. Under these conditions, it seems that the establishment of a pattern of knowledge generation from cooperative strategic partnerships is fundamental for the firms survival. So, it s studied the question on how the strategic decisive process for the development of partnerships of the firms inserted in such environments is. In order to answer this question, it was opted to study the decisive process for the establishment of strategic partnership in the pharmaceutical industry, where technology is in constant transformation and the environment is very complex. To make this study, it was utilized the methodology of studies of multiple case, compound by four national pharmaceutical laboratories which research and develop new medicines. We conclude that the decisive process of acquisition of knowledge in this environment of rapid cycle is characterized by the rationality of process due to high risk involved in the implementation phase. Another point of prominence is the alignment of the decision with the strategic plan, and possibly to be considered as a competitive advantage source in a national industry that needs to generate innovation. The experience of participating in collaborative learning communities can be associated with rapid decisions of acquisition of external knowledge through partnerships. We stand out the utilization of political tactics of cohesion to strengthen the developed project to support the decision. The research prominence is attached to the comprehension of the strategic decisive process in dynamic and complex environment and of technological discontinuity, seeking to build up knowledge which can support the manager to take rapid decisions with less risks in the implementation. / Em ambientes dinâmicos, complexos, onde as mudanças de padrão tecnológico são intensas e o conhecimento necessário para garantir vantagem competitiva pode estar distribuído em diversos atores da cadeia, é difícil a produção interna de conhecimentos pelas firmas. Nessas condições parece que o estabelecimento de um padrão de geração de conhecimento a partir de parcerias estratégicas cooperativas é fundamental para a sobrevivência das firmas. Coloca-se então a questão de como é o processo decisório estratégico das firmas inseridas em tais ambientes para desenvolvimento de parcerias. Para responder a essa questão, optou-se por estudar o processo decisório de estabelecimento de parcerias estratégicas na indústria farmacêutica, onde a tecnologia está em constante transformação e o ambiente é bastante complexo. Para fazer este estudo utilizou-se a metodologia de estudos de caso múltiplos, composto por quarto laboratórios farmacêuticos nacionais que desenvolvem pesquisa e desenvolvimento de novos medicamentos. Conclui-se que o processo decisório de aquisição de conhecimento neste ambiente de ciclo rápido é caracterizado pela racionalidade processual em função do alto risco envolvido na fase de implementação. Outro ponto de destaque é o alinhamento das decisões com o planejamento estratégico, e possivelmente, ser considerado uma fonte de vantagem competitiva em uma indústria nacional que precisa gerar inovações. A experiência em participar de redes de aprendizagem colaborativa pode estar associada a decisões rápidas de aquisição de conhecimento externo via parcerias. Destaca-se a utilização de táticas políticas de coesão para fortalecer o projeto desenvolvido para sustentar a decisão. A relevância da pesquisa vincula-se à compreensão do processo decisório estratégico em ambientes dinâmicos, complexos e de descontinuidade tecnológica, buscando-se construir conhecimentos que possam auxiliar os gestores a conduzir suas decisões rápidas e com menos riscos na implementação.

The theme of this diploma thesis is mergers of business corporations. The theoretical part contains transformations of business corporations and their forms. The biggest part of this thesis deals with mergers in the Czech Republic. There are advantages and disadvantages of mergers, motives of mergers and types of mergers. This thesis also includes the merger process, specifics of various types of business corporations and accounting of mergers. For better understand of accounting follows the model example. One part of this thesis is about business combinations according to IFRS and US GAAP. The practical part contains information about several mergers. I am considering if these mergers comply with the law and whether they were successful or not.

This diploma thesis deals with the tax aspects of mergers. It is divided into three chapters. The first describes general characteristics of mergers such as the reasons for undertaking mergers, a classification of various types of mergers, and a description of the merger progress. The next chapter analyzes Czech and EU legislation. The last chapter contains a detailed analysis of the tax aspects of mergers, especially in terms of income tax.

La bataille décisive est une notion vague mais immédiatement intelligible par tout un chacun. Elle fonctionne à la manière d’un comprimé idéologique. Son utilisation discursive renvoie à l’imagerie populaire des exploits de grands capitaines, ou à des points chauds de rencontre entre armées titanesques, aux visages innombrables tendus par la conscience de jouer la survie de son roi ou de sa nation. La bataille décisive reste également chez les auteurs spécialisés une notion communément admise mêlant concentration géographique et accélération historique, la raison d’être de la guerre. Mais si l’on considère que les belligérants, en l’occurrence les collectivités politiques, procèdent d’uns substance psychique et non plus d’une simple structure sociale, la notion de bataille décisive prend une autre profondeur. L’être psychique collectif acquiert en effet un patrimoine archétypal absent de la politie vue comme un acteur purement rationnel. L’empirisme historique et un certain nombre d’auteurs philosophes, psychologues et anthropologues, montrent que ces archétypes seraient les pôles animus et anima siégeant dans l’inconscient collectif. Les formes politiques des collectivités exprimeraient directement ces archétypes, habituellement dilués en chacun de nous par l’écran de l’inconscient individuel. A chaque forme politique, clan, tribu, nation, correspondrait une relation spécifique entre les deux pôles. Les avatars historiques du Père Totémique freudien sont le chef, le roi, Dieu-le-Père, etc. Contre lui, les avatars de la Déesse-Mère matricielle se décantent en territoire, sanctuaire, Mère-Patrie, etc. C’est lorsqu’il y a correspondance géographique entre deux avatars, en l’occurrence lorsque le pouvoir homogène du chef correspond d’une manière nette au territoire collectif matriciel, les murs de la Cité ou les frontières de l’Etat, par exemple, que le bataille décisive apparaît à la pointe de la théorie et de la pratique. Cette perspective pourrait projeter une lumière nouvelle sur les relations internationales. Le recours à la bataille décisive marque l’intention fébrile d’annihiler définitivement l’ennemi afin de maintenir la pureté de sa matrice maternelle, originelle et performatrice. Cette angoisse de la souillure du viol, certes spatial mais également culturel, dénote le caractère sexuel collectif de la guerre, en ce sens que la guerre serait la pratique sexuelle des collectivités politiques. Cette pratique anthropologique s’avère plus profonde que la guerre elle-même. Le paroxysme de la crise internationale remplace actuellement la bataille décisive de la guerre, et corrobore en effet l’idée de pilotes archétypaux clandestins, sans que ces derniers ne soient cependant déterministes et fatals. / The decisive battle is a vague but at once understandable notion by everyone. It works in the style of an ideological tablet. Its discursive use sends back to the popular imaging of the exploits of big captains, or to the trouble spots of meeting between titanic armies, to the uncountable faces tightened by the consciousness to play the survival of his king or its nation. The decisive battle also stays at the specialized author’s a notion collectively admitted mixing geographical concentration and historic acceleration, the reason for being of the war. But if we consider that belligerent parties, in this particular case the political communities, proceed of some psychic substance and either of a simple social order, the notion of decisive battle takes another depth. The psychic collective being indeed acquires an archetypal heritage absent in the politie seen as a purely rational actor. The historic empiricism and certain number of philosophers, psychologists and anthropologists authors, show that these archetypes would be the animus and anima poles sitting in the collective unconscious. The political forms of communities would express directly these archetypes, usually diluted in each of us with the screen of the individual unconscious. In every political shape, clan, tribe, nation, would correspond a specific relation between both poles. The historic adversities of Freudian Father Totemic are the chief, the king, God-the-Father, etc. Against him, the adversities of the matrix Goddness-Mother settle on territory, sanctuary, Mother-homeland, etc. It’s when there is geographical correspondence between two adversities, in this particular case when the homogeneous power of the chief corresponds in a clear way to the matrix collective territory, the walls of the City, or the borders of the State, for example, when decisive battle appears in the forefront of the theory and of the practice. This prospect could throw a new light on the international relations. The appeal to the decisive battle marks the feverish intention to annul definitively the enemy to maintain the purity of its maternal, original and performatrice matrix. This anxiety of the stain of the rape, certainly spatial but also cultural, denotes the collective sexual character of the war, in the sense that the war would be the sexual practice of the political communities. This anthropological practice turns out deeper than the war itself. The paroxysm of the international crisis replaces at present the decisive battle of the war, and indeed confirms the idea of secret archetypal drivers, without that these last ones are however determinist and fatal.

The diploma thesis deals with issues of business corporation transformations. The thesis is focused on the transfer of assets to the partner and the tax implications associated with this transformation. Theoretical part of the diploma thesis is focused on the basic terms of business corporation transformations. In the second part, the acquired knowledge is applied to practical examples, and transfer of assets is processed in a variant, when the partner is not an accounting entity, and a variant, when the partner is an accounting entity. In the final part of thesis, these two variants of transfer of assets to the partner are mutually compared, including their tax implications.

No description available.

Moments of Absorption explores the conceptual and visual themes that are presented in my MFA thesis exhibition. The research looks into the absorption of the nude subject, the gestures that communicate this absorption, and the domestic space as a stage for the presentation of these gestures. This work investigates a tension between the theatrical and the natural as represented by images.