Made available in DSpace on 2015-05-08T14:44:57Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 2289396 bytes, checksum: 51a9c6057150c3edbce4a33e848be2ed (MD5) Previous issue date: 2008-09-09 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This work search to investigate the institutional structure of the Productive Arrangement of Makings of Pernambuco, emphasizing the case of the municipal district of Toritama, integral important of the branch of makings in the area of the rural of that state, whose main activity is the production of pieces jeans. Basing on the focus neo-schumpeteriano/ evolutionist and in the theory institutional, used in the construction of the theoretical approach of productive arrangements and local inovativos, it intends to demonstrate that the intense growth presented by Toritama, will only have long course if there are the presence of technological capacities and endogenous innovative which are strengthened and developed starting from the relationships of local cooperation and of the incentive of an appropriate and dynamic institutional atmosphere. For so much, the adopted methodology consists of the accomplishment of an empiric research in located companies in the municipal district and in support institutions and fomentation placed in Toritama and in other places of the arrangement, specifically, Santa Cruz do Capibaribe, Caruaru and Recife, capital of the state of Pernambuco. The results point that the cooperative practices are still incipient so much among the companies, as among the institutions, as well as of these last ones with the own companies. And that efforts exist on the part of some productive and institutional actors in the search and introduction of innovations, in way the if they maintain at the market of the fashion, which is characterized by being quite competitive and extremely prone to fast changes. Recently, new institutional entities were created in face to the expansion of the activity and of the need to supply certain existent lacks, above all, of qualification and training of the labor, whose reflexes will only be able to be felt in the long period. / Este trabalho busca investigar a estrutura institucional do Arranjo Produtivo de Confecções de Pernambuco, enfatizando o caso do município de Toritama, integrante importante do ramo de confecções na região do agreste deste estado, cuja atividade principal é a produção de peças jeans. Baseando-se no enfoque neo-schumpeteriano/ evolucionista e na teoria institucionalista, utilizados na construção da abordagem teórica de arranjos produtivos e inovativos locais, pretende-se demonstrar que o intenso crescimento apresentado por Toritama, somente terá longo curso se houver a presença de capacidades tecnológicas e inovativas endógenas, as quais são fortalecidas e desenvolvidas a partir das relações de cooperação local e do estímulo de um adequado e dinâmico ambiente institucional. Para tanto, a metodologia adotada consiste na realização de uma pesquisa empírica em empresas localizadas no município e em instituições de apoio e fomento situadas em Toritama e em outras localidades do arranjo, especificamente, Santa Cruz do Capibaribe e Caruaru, bem como em Recife, capital do estado de Pernambuco. Os resultados apontam que as práticas cooperativas ainda são incipientes tanto entre as empresas, como entre as instituições, bem como destas últimas com as próprias empresas. E que existem esforços por parte de alguns atores produtivos e institucionais na busca e introdução de inovações, de modo a se manterem no mercado da moda, o qual se caracteriza por ser bastante competitivo e extremamente propenso a rápidas mudanças. Recentemente, novas entidades institucionais foram criadas em face à expansão da atividade e da necessidade de suprir certas carências existentes, sobretudo, de qualificação e capacitação da mão-de-obra, cujos reflexos só poderão ser sentidos no longo prazo.

Made available in DSpace on 2014-12-17T13:53:18Z (GMT). No. of bitstreams: 1 GilmaraMC.pdf: 363439 bytes, checksum: 792afb65d78c313727804b12b262a810 (MD5) Previous issue date: 2008-09-04 / The present report is the result of an applied research in the educational entities of the third sector, aiming to demonstrate whether the financial influences the perception of users on the image of those entities. For both used the prospect of integrative marketing relationship adapting to and developing a set of indicators which bore the measurement of images from the model of Machado et al (2005) and Kotler and Fox (1994). The sample included a total of 187 parents and financial responsibility in 03 (three) institutions of education in Natal / RN. These data were processed by multivariate statistical analysis, factor analysis, linear regression, analysis of cluster and discriminant analysis. The factor analysis also identified 6 images perceived by users of services. Next were the relationships of cause and effect between the financial and images formed. In discriminant analysis, was identified two distinct groups of parents and guardians with financial perceptions similar and well defined. The result of the work shows that the differential level of financial participation of parents and guardians not influence the formation of the images formed from educational institutions of the third sector / Neste trabalho apresenta-se o resultado de uma pesquisa aplicada nas entidades educacionais de terceiro setor, com o objetivo de demonstrar se a participa??o financeira influencia a percep??o dos usu?rios quanto ? imagem dessas entidades. Para tanto utilizou-se a perspectiva integrativa do marketing de relacionamento adaptando-se e desenvolvendo um conjunto de indicadores que suportassem a mensura??o das imagens a partir do modelo de Machado et al (2005) e Kotler e Fox (1994). A amostra contemplou um total de 187 pais e respons?veis financeiros em 03 (tr?s) institui??es de ensino na cidade de Natal/RN. Esses dados foram tratados atrav?s de an?lises estat?sticas multivariadas, an?lise fatorial, regress?o linear, an?lise de cluster e an?lise discriminante. A an?lise fatorial possibilitou identificar 6 imagens percebidas pelos usu?rios dos servi?os. Em seguida foram observadas as rela??es de causa e efeito entre a participa??o financeira e as imagens formadas. Na an?lise discriminante, identificou-se dois grupos distintos de pais e respons?veis financeiros com percep??es semelhantes e bem definidas. O resultado do trabalho demonstra que o n?vel diferenciado de participa??o financeira dos pais e respons?veis n?o influencia na forma??o das imagens formadas das institui??es educacionais do terceiro setor

Submitted by Nadir Basilio (nadirsb@uninove.br) on 2017-03-01T21:27:07Z No. of bitstreams: 1 Renato Dupas Bragagnollo.pdf: 1027096 bytes, checksum: 67253163d74c45780924717f08b5061d (MD5) / Made available in DSpace on 2017-03-01T21:27:07Z (GMT). No. of bitstreams: 1 Renato Dupas Bragagnollo.pdf: 1027096 bytes, checksum: 67253163d74c45780924717f08b5061d (MD5) Previous issue date: 2016-12-13 / Institutional theory has returned to the scenario of management research in academia. The renaissance came with the trajectory of neoinstitutionalism, guided by the social bias that starts to approach the study of institutions with the outside look inside the organizations, considering its organizational field, its actors and the universe in which this institution is allotted. In the field of sports management studies, researchers at both the international and national levels use this theory to justify phenomena that occur with sports organizations. In this work, the study will be guided by the institutionalization of a sports entity of the universe of Brazilian basketball, the Women's Basketball League. Because this entity has undergone three distinct processes since its foundation, provoking successive organizational rearrangements, the research points out the influences of its organizational field, where interferences of the external and internal environments of the organization, provoke its incontinuity. The single case study used interviews with actors from the organizational field, analysis of documentary content and direct observation by the researcher. Among the results, it was observed that there was intention of the LBF to reproduce a pre-existing structure in the male basketball, which would characterize the phenomenon as mimetic isomorphism, but after analysis and discussion it was characterized as coercive isomorphism. In the transition from the first phase to the second phase of the process studied, the LBF suffered political and social pressures that resulted in the rearrangement of its structure, the second phase of transition characterized by interferences of political, social and functional pressures. On legitimacy, it is understood that the institution is recognized by its main leaders, the clubs, and needs to strengthen the relationship with society. The application of this study is reinforced by the social orientation of the neoinstitutionalism with the focus on the organizational field of Brazilian basketball. It is proposed as a managerial intervention the execution of sports projects aimed at the basketball community in partnership with clubs that participate in the LBF. / A teoria institucional retomou o cenário das pesquisas em administração no meio acadêmico. O renascimento veio com a trajetória do neoinstitucionalismo, orientada pelo viés social que passa a abordar o estudo das instituições com o olhar de fora para dentro das organizações, considerando seu campo organizacional, seus atores e o universo em que essa instituição está alocado. Na área de estudos da gestão do esporte, pesquisadores tanto em nível internacional como nacional utilizam essa teoria para justificar fenômenos que acontecem com organizações esportivas. Neste trabalho, o estudo será norteado pela institucionalização de uma entidade esportiva do universo do basquete brasileiro, a Liga de Basquete Feminino. Pelo fato dessa entidade ter passado por três processos distintos desde sua fundação, provocando rearranjos organizacionais sucessivos, a pesquisa aponta as influências do seu campo organizacional, onde interferências dos ambientes externo e interno da organização, provocam sua incontinuidade. O estudo de caso único utilizou entrevistas com atores do campo organizacional, análise de conteúdo documental e observação direta pelo pesquisador. Entre os resultados encontrados, percebeu-se que havia intenção da LBF reproduzir uma estrutura pré-existente no basquete masculino, o que caracterizaria o fenômeno como isomorfismo mimético, porém após análise e discussão caracterizou-se como isomorfismo coercitivo. Na transição da primeira fase para a segunda fase do processo estudado, a LBF sofreu pressões políticas e sociais que resultaram no rearranjo da sua estrutura. A segunda fase de transição caracteriza-se por interferências de pressões políticas, sociais e funcionais. Sobre a legitimidade, entende-se que a instituição é reconhecida pelos seus principais responsáveis, os clubes, e necessita estreitar a relação com a sociedade. A aplicação deste estudo é reforçada pela orientação social do neoinstitucionalismo com o foco no campo organizacional do basquete brasileiro. Propõe-se como intervenção gerencial a execução de projetos esportivos voltados para a comunidade do basquete em parceria com clubes que participam da LBF.

O fenômeno da globalização acelerou e intensificou a inserção de novos atores no Sistema internacional, especialmente durante as duas últimas décadas. Este trabalho propõe-se a revisar os principais aportes teóricos feitos sobre o tema, utilizando como análise prática um projeto de cooperação internacional de um ente subnacional brasileiro com outro de atuação internacional. Desde teorias consolidadas das Relações Internacionais como a Interdependência Complexa, ou o Construtivismo, passando pela discussão do papel do Estado no Sistema Internacional, novas teorias surgem para consolidar a inserção destes novos atores no Sistema e seus impactos no aumento do desenvolvimento sócio econômico global. Neste trabalho, iremos retomar não só as perspectivas clássicas, mas também novas contribuições teóricas a respeito do papel do ente subnacional como ator internacional. Focalizaremos nosso estudo em um projeto de cooperação internacional entre dois atores distintos, verificando a importância desta parceria através de indicadores (relevância, eficácia, efetividade, impactos e sustentabilidade) para demonstrar se o processo de descentralização da cooperação internacional impactou ou não sobre os resultados obtidos. Para tanto, foi feita a escolha de um estudo de caso, o Projeto de Polícia Comunitária designado Sistema KOBAN, entre a Agência de Cooperação Internacional Japonesa - JICA e a Polícia Militar do Estado de São Paulo - PMESP. O projeto foi estabelecido em duas etapas, uma centralizada e outra descentralizada. A primeira fase do projeto foi realizada entre 2005-2007, com 8 bases pilotos distribuídas pelo município de São Paulo. No final de 2006, as unidades foram expandidas em razão dos bons resultados obtidos, em mais 12 (doze) Bases Comunitárias de Segurança, sendo 8 (oito) na capital do estado de São Paulo, 2 (duas) na região metropolitana e mais 2 (duas) no interior. Em 2008, mais uma ampliação foi feita das Bases Piloto, de forma que até o ano de 2011, atuavam 54 (cinquenta e quatro) bases dentro do Projeto. A segunda etapa foi acordada em um novo projeto, agora entre a Secretaria Nacional de Segurança Pública SENASP e a JICA, com contribuição da PMESP para expansão e replicação do projeto em outros estados brasileiros. / The globalization phenomenon has accelerated and intensified the inclusion of new actors in the international system, especially during the last two decades. This study aims to review the main theoretical contributions made on the topic, using as practical analysis of an international cooperation project of a subnational entity with another of international operation. From consolidated theories of International Relations, as Complex Interdependence, or Constructivism, through the discussion of the role of the State in the International System, new theories arise to consolidate the integration of these new actors in the system and their impact on increasing the overall socio-economic development. In this work, we will recover not only the classical perspectives, but also new theoretical contributions on the role of sub-national entity as an international actor. We will focus our study on a project of international cooperation between two distinct actors, verifying the importance of this partnership through indicators (relevance, efficiency, effectiveness, impact and sustainability) to demonstrate the process of decentralization of international cooperation and its impacts on the results. To that end, the present work followed a specific case study: a community policing system project denominated \"KOBAN\", between the Japanese International Cooperation Agency - JICA and the Military Police of the State of São Paulo - PMESP. The project was established in two stages, one centralized and one decentralized. The first phase of the project was carried out between 2005-2007, with 8 experimental bases distributed over the municipality of São Paulo. In late 2006, the units were expanded due to the good results obtained into twelve (12) Community Safety Bases, 8 (eight) in the capital of the state of São Paulo, two (2) in the metropolitan area and 2 more (two) inside. In 2008, another expansion was made, so that by the year 2011, 54 (fifty-four) bases worked within the Project. The second stage was agreed on a new project, now between the National Public Security - SENASP and JICA, with the contribution of PMESP on the expansion and replication of the project in other states.

Made available in DSpace on 2016-03-15T19:33:47Z (GMT). No. of bitstreams: 0 Previous issue date: 2011-09-26 / In this study we aimed to perform an analysis of tax incidence in the activities the "third sector". To this end we start from an analysis about what this sector is considered by checking their appearance in Brazil, as in comparative law, especially as regards England, for a time thereafter, presenting critical legal and economics end of the election, demonstrating the difficulty in conceptualizing this particular segment and which is booming, compared to the minimalize state and its difficulty in providing educational and assistance services. Firmed these assumptions we focused our work on the concept of tax immunity, from a historical study of doctrine, thus achieving the largest object of this work that is the analysis of the immunities precepts regarding taxes and social contributions, respectively, contained in Articles 150, section VI, "c", and 195, § 7, both of the 1988 Brazilian Constitution. The analysis in question was based on the current legislation on the subject, doctrine and jurisprudence related and, in the absence of depletion of the topic in the academic and judicial fields, this paper presents the controversial topics, indicating based on research developed, the possible developments of the theme. / Neste estudo objetivamos realizar uma análise da incidência tributária nas atividades do chamado "terceiro setor". Para tanto partimos de uma análise do que se considera como esse setor, verificando o seu surgimento tanto no Brasil, quanto no direito comparado, especialmente no que se refere à Inglaterra, para num momento subsequente, apresentarmos críticas jurídicas e econômicas à eleição do termo, demonstrando a dificuldade em se conceituar esse segmento específico e que se encontra em forte expansão, ante a míngua estatal e sua dificuldade em prover os serviços educacionais e assistenciais. Firmadas essas premissas focamos nosso trabalho na conceituação de imunidade tributária, partindo de um estudo histórico da doutrina, alcançando assim, o objeto maior do presente trabalho que é a análise dos preceitos imunitórios referentes aos impostos e às contribuições sociais, respectivamente contidos nos artigos 150, inciso VI, letra c , e 195, § 7º, ambos da Constituição de 1988. A análise em questão teve por base a legislação vigente sobre o tema, doutrina e jurisprudência correlatas e, diante da ausência do exaurimento do tema nos meios acadêmicos e judiciais, o presente trabalho apresenta os tópicos controvertidos, indicando com base na pesquisa desenvolvida, os possíveis desdobramentos.

The aim of this thesis is the analysis of the International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SME). The first part deals with reasons for the Standard, its contents, structure and its relationship to the full version of IFRS. Next section is focused on individual parts of financial statements in accordance with IFRS for SME, description of rules and principles for reporting and comparison with full IFRS. Theoretical foundings are illustrated on the financial statements of MES-IMPILO, company which uses IFRS for SME. Final chapters examine possibilities of implementation the IFRS for SME in EU and Czech Republic, countries which have already addopted IFRS for SME and application IFRS for SME in companies.

This dissertation thesis analyzes gains of the governmental accounting reform in the Czech Republic in terms of increase in relevance, usability and accessibility of the economic data in the public sector of the Czech Republic, especially in municipalities. It identifies some risks that have arisen from this reform and offers some ways to eliminate them. The existence of the public sector itself is also explained as well as the existence of users of economic information of the public sector. It involves a comprehensive description of the reform of public sector financial reporting. A construction of a municipalities' financial health index is also included as a useful tool for increasing understandability and to become the decision making process of users (tax payers) at a higher level. This index is applied on 6 201 municipalities in the Czech Republic as of December 31, 2012.

1 Criminological aspects of crimes committed by legal entities Abstract The subject of this work is problematic of criminological aspects of crimes committed by legal entities, and the individual definition of a legal entity as a criminal offender. The institute of criminal liability of legal entities is relatively young, provided that the research in this field began in the second half of the 20th century. In the nowadays the research of criminal liability of legal entities is still actual topic, namely because it is massive, often concealed, sophisticated and dangerous phenomenon. The importance of research of this criminal activity grows in line with globalization of world economy and the growing importance held by the legal entities in society. The outputs of the researched issue can thus enable an adequate response to the crimes of legal entities and help create effective prevention programs. This work is divided into four parts. The introductory first part explains the terms "criminology" and "crime" in general, introduces the terminological and methodological apparatus of crime investigation, explains the concept of legal entity - the perpetrator of the crime. The second part deals with the history of criminal liability of legal entities in the world and the change in the understanding of crime. It...

It is more than 6 yeas as of the moment when Act No. 418/2011 Coll., on penal liability of legal entities and proceedings against them, entered into effect, however, in spite of it inland legal regulation still offers a number of key application and conceptional issues. The achieved objective of the dissertation work submitted was to provide comprehensive and detailed interpretation of the existing legal regulation of the conditions when criminal liability of legal entities is established and to point out, in that interpretation, to some of its particularities, deficiencies or ambiguities in the interpretation. In order to achieve that objective, the author dealt with not only Czech legal regulation as such, however, also with wider topics that clarify the origination of this form of penal liability but that can also help interpreting problematic legal institutes or be the basis for next amendments to the law, if any. For this purpose, the presented dissertation work is divided in four main chapters. The first part contains introductory and fundamental issues of the criminal liability of legal entities. As the sine qua non condition of the topic under investigation, it defines the term of "legal entity" and outlines the historical development of the concept of penal liability of legal entities in...

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