O contínuo aparecimento de novos conceitos para o desenvolvimento e controle de uma organização, os avanços da Contabilidade Gerencial além da crescente demanda pela Contabilidade Financeira colocam um desafio para a Contabilidade e todos os envolvidos na sua utilização, operação, pesquisa, desenvolvimento e implementação. Este desafio tem sido mais forte devido ao aumento da complexidade das organizações e o impacto causado pelos Computadores, que reforçaram o conceito de velocidade nos negócios. Adicionalmente, a influencia da cultura japonesa na Administração Organizacional, mais especificamente, \"kanban\", \"Just in Time\", Circulos de Qualidade e flexibilidade, trouxeram mudanças no comportamento organizacional, pressionando a área contábil a atuar dentro dos mesmos padrões. Muitos autores tem questionado sobre estes aspectos como, por exemplo: Bromwich & Hopwood em \" Research and Current Issues in Management Accounting (1986, dizendo: \"Varias abordagens para estrutura organizacional estão criando diferentes necessidades de informação para decisão e controle. Maior enfase está sendo colocada na necessidade de atender tanto as necessidades de informação locais quando as da administração central, e mais, \"a Contabilidade é tambem chamada a desempenhar um papel explicito na mobilização da mudança organizacional. Nao mais vista como um mero repositório passivo de dados do passado, o sistema contábil é parte integrante do desenho de diferentes abordagens na gestão da visibilidade organizacional e das várias direções para sua atuação.\" Estes aspectos foram tambem identificados por Iudicibus em \"Teoria da Contabilidade (1980), ao discutir as categorias de usuários da informação contábil e seus objetivos. Assim, a Contabilidade e os Contadores vem sendo mais e mais requesitados a suprir toda a organização com melhores seriços e informações. O Contador como profissional é solicitado a ser empresário, e sair de sua posição tradicional de \" dono dos dados\" para um novo papel, o de agente de serviços de informação e facilitador na tomada de decisão. Portanto, o Contador e o Sistema de Informação Contábil devem estar totalmente integrados aos objetivos da organização, tanto internos quanto externos. A questão é: como o Sistema de Informação Contábil pode satisfazer as necessidades de informação de uma organização. O objetivo desta tese é o de revisar a abordagem sistêmica da Contabilidade considerando os novos conceitos acima propostos. / The continuous release of new concepts in the development and control of an Organization, the advances of Managerial Accounting plus the growing requirements for Financial Accounting present all together a challenge for Accounting and for all individuals somehow involved in its usage, operation, research, development and implementation. This challenge has been stronger due to the increase in the complexity of an organization and the impact caused by the use of Computers, which have introduced the concept of speed in business. Additionally, the influence of the Japanese culture in Business Administration, more specifically, the Kanban, Just in Time, Quality Circles and flexibility, has caused many changes in the organizations behavior, pressuring the Accounting area to act accordingly. Several authors have questioned about these points as for example: Bromwich & Hopwood in Research and Current issues in Management Accounting (1986), saying: Different approaches to organizational structuring are creating different information needs for decision making and control. Greater emphasis is being placed on the need to service both local and central management needs for information, and more, Accounting is also being called upon to play a quite explicit role in the mobilization of organizational change. No longer seen as a mere passive reckoning of the economics of the past, accounting systems are now being implicated in the design of different approaches to the management of organizational visibility and different incentives for organizational action. This aspect had also been identified by Iudícibus in Teoria da Contabilidade (1980) when discussing the Categories of accounting information users and their objectives. Thus, the Accounting and the Accountants are being requested more and more to supply the entire organization with better service and information. The Accountant, as a professional, is asked to be a businessman, changing from his old position of data owner to a new one, as an Information Service Agent, and as a decision making facilitator. Therefore, the Accountant and the Accounting System must be fully integrated with the companys objectives internally and externally. The question is, how the Accounting System can satisfy the information requirements of a Company. The objective of this study is to revise the systems approach for Accounting in a computerized environment considering the new concepts above explained.

O desenvolvimento municipal sustentável é um fenômeno complexo. Para que seja possível entender tal fenômeno, é necessário levar em consideração como se comportam as diversas variáveis de dimensões distintas e a interação de uma grande quantidade de atores envolvidos em um processo dinâmico, transformando constantemente o sistema social de uma determinada região. Esta dissertação tem em sua essência, ser um trabalho que está de acordo com o novo paradigma da ciência, descartando explicações simples e prontas sobre o desenvolvimento. Busca agregar toda a complexidade, instabilidade e intersubjetividade que o assunto compreende. Assim, o principal objetivo deste trabalho é desenvolver e diagnosticar o sistema de administração das prefeituras municipais para o desenvolvimento sustentável, tendo como base os objetivos de desenvolvimento sustentável (ODS), utilizando como métodos o Viable System Model (VSM) em prefeituras municipais e a criação de Indicador Sistêmico-Cibernético de Desenvolvimento Sustentável (ISCDS) por meio da análise fatorial (AF) para os municípios do estado de São Paulo. Os objetivos específicos também são desenvolvidos de maneira a contribuir ao objetivo principal. Dentre eles estão: diferenciar os diversos conceitos de desenvolvimento, identificar e delimitar o sistema onde acontece o desenvolvimento local, verificar como os ODS podem ser uma forma de promover o desenvolvimento sistêmico, identificar as principais variáveis secundárias que podem compor o desenvolvimento local e que estejam ligadas a cada um dos objetivos de desenvolvimento sustentável da ONU, desenvolver um indicador capaz de medir o desenvolvimento sistêmico utilizando os ODS e, por fim, identificar as diferenças entre os municípios do estado de São Paulo criando agrupamentos de municípios semelhantes. Para tanto, este é um trabalho sistêmico tanto em sua filosofia quanto estrutura, adotando métodos e técnicas tanto quantitativas como qualitativas para se chegar aos resultados das perguntas de pesquisa. Para que fosse possível obter conhecimento suficiente acerca dos temas tratados e propor uma base metodológica sólida de modo a mostrar os resultados esperados, optou-se por realizar um amplo referencial teórico, envolvendo três itens: desenvolvimento, abordagens sistêmico-cibernéticas e objetivos de desenvolvimento sustentável. Os resultados mostraram que é possível aplicar o VSM no sistema administrativo das prefeituras municipais, sendo uma poderosa ferramenta para administrar o a prefeitura de maneira eficiente e também útil para identificar diversas falhas sistêmicas, conforme são expostas nas considerações finais deste trabalho. Por meio da análise fatorial, tendo como base os ODS, foi possível desenvolver um modelo para se medir o desenvolvimento sustentável sistêmico municipal: o ISCDS para os 645 municípios do estado de São Paulo. A partir da obtenção do ISCDS, foram encontrados sete clusters com características diferentes, indicando a necessidade de tratativas administrativas diferentes que visem o desenvolvimento sustentável para cada agrupamento encontrado. / Sustainable municipal development is a complex phenomenon. To understand this phenomenon, it is necessary to take into account not only the way of huge number variables of different dimensions behave, but also how the large number of actors are involved in a dynamic process, constantly transforming the social system of a given region. This dissertation has in its essence, to be a work that is in accordance with the new paradigm of science, discarding simple and ready explanations about development. It seeks to add all the complexity, instability and intersubjectivity that the subject comprehends. Thus, the main objective of this work is to develop and diagnose the municipal town hall administration system for the sustainable development, based on the sustainable development goals (SDG). The methods used are the Viable System Model (VSM) for the municipal town hall management, and the factor analysis to model the Systemic-Cybernetic Indicator of Sustainable Development (SCISD) for the municipalities of the state of São Paulo. Specific objectives are also developed in order to contribute to the main objective. These include: a) to differentiate the various development concepts, b) to identify the system where local development takes place, b) to check how the SDGs can promote systemic development, c) to identify the main variables that could be used to measure sustainable development, and which of them are connected to each of the UN\'s SDGs and, finally, d) to identify the differences between the municipalities of the state of São Paulo, creating clusters of similar municipalities according to the SCISD developed. To do so, this is a systemic work both in its philosophy and structure. It was adopted methods and techniques both quantitative and qualitative to explore to the results of the research questions. In order to obtain sufficient knowledge about the topics addressed and to propose a solid methodological basis to show the expected results, it was decided to make a broad theoretical reference, involving three items: development, systems thinking and cybernetics approaches and sustainable development goals. The results showed that it is possible to apply the VSM in the administrative system of the city halls, being a powerful tool not only to manage the city in an efficient way, but also useful to identify several systemic failures, as they are exposed in the final considerations of this work. Through the factorial analysis, based on the SDGs, it was also possible to develop a model to measure the level of municipal sustainable development: the SCISD for the 645 municipalities of the state of São Paulo. Also, from the SCISD, seven clusters with different characteristics were found, indicating the need for different administrative approaches according to the different at sustainable development characteristics found in each cluster.

Made available in DSpace on 2016-04-27T14:32:04Z (GMT). No. of bitstreams: 1 Fernando Leme do Prado.pdf: 563768 bytes, checksum: dc9f75a0e842b29815957f5fcec4ac87 (MD5) Previous issue date: 2007-11-09 / The focus of the present work is project methodology specifically, the methodology of integrating projects such as practiced by the College of Technology Professor Luiz Rosa , in Jundiaí, State of São Paulo, Brazil. Its objective is to reflect about the teaching practices adopted in the undergraduate programs in technology offered by that institution. Reflection is conducted in the light of the guiding principles of action research, in one of its variants, known as Investigación-Acción (Carr e Kemmis,1988; MacTaggart, 1988; e Latorre 2003). The strategies of this variant are non-cartesian, and, therefore, better applicable to non-linear systems. The question of which pedagogical practices are most appropriate to the programs in technology offered by the institution, given the competencies and skills that the social and productive environment requires today, is the starting-point of this reflection. It is proposed, in answer to this question, that an analysis of the procedures adopted by the actors involved in the projects (students, professors and coordinators of different academic areas and disciplines) can, when guided by theoretical frameworks open to uncertainty, unveil the principles of a complex methodology that can be applied, with good results, to any programs of technology. The present study, based on the tools of action research and on the theoretical assumptions of the General Systems Theory (Bunge and Vieira), of the eco-systemic paradigm (Moraes) and of the theory of complex thought (Morin), has shown that project methodologies evolved from interdisciplinary projects (first phase) into integrating projects (second phase), and, presently, show a tendency to move into a third phase, still under construction, named bureau of integrating projects. The present phase has shown a significant increase in the organization and complexity, both of the institution offering the projects and of the methodology used, when and if open, non-linear systems are considered / Este trabalho enfoca a metodologia de projetos e, mais especificamente, os projetos integradores praticados pela Faculdade de Tecnologia Professor Luiz Rosa, Jundiaí, Estado de São Paulo, com a finalidade de reflexionar sobre as práticas docentes levadas a efeito nos cursos de graduação tecnológica ali oferecidos à luz dos princípios norteadores da pesquisa-ação, em uma de suas variantes, conhecida como Investigación-Acción (Carr e Kemmis,1988; MacTaggart, 1988; e Latorre 2003), cujas estratégias não cartesianas são mais adequadas à aplicação em sistemas não lineares. Partindo da indagação de quais práticas pedagógicas seriam mais apropriadas aos cursos tecnológicos oferecidos pela instituição face às habilidades e competências hoje requeridas pelos sistemas social e produtivo, considero que a análise dos procedimentos dos atores envolvidos nos projetos, ou seja, de alunos, coordenadores e professores de diferentes áreas e disciplinas, quando orientados por referenciais abertos à incerteza, pode desvelar princípios de uma metodologia complexa capaz de se aplicar a quaisquer cursos tecnológicos com bons resultados. O estudo se embasou nos instrumentais da pesquisa-ação e nos pressupostos teóricos da Teoria Geral de Sistemas (Bunge e Vieira), paradigma eco-sistêmico (Moraes) e pensamento complexo (Morin). A pesquisa até aqui mostra que a metodologia de projetos evoluiu de projetos interdisciplinares, em uma primeira etapa, para projetos integradores, em uma segunda etapa e, atualmente, para uma instância ainda em construção denominada escritório de projetos integradores, que caracterizaria uma terceira etapa da pesquisa-ação, demonstrando ter havido até a presente data um significativo aumento da organização e complexidade, seja da instituição ofertante, seja da metodologia, quando e se considerados sistemas não lineares abertos

<p>This thesis conceives aquaculture as a transfer of resources within and between different parts of the world system. It is argued that due to inappropriate human-nature interactions, resources tend to flow from the South to the North, as a process of coastal colonisation. To study this resource transfer, coastal aquaculture is ap-proached from a transdisciplinary perspective, integrating natural, social, economic and spatial aspects. By combining world system theory and general systems theory, a systems view is adopted to relate aquaculture to forces of global capitalism, and analyse interactions between social and ecological processes at local and global levels. Emergy (energy memory) synthesis and participatory research methodologies were applied to two cases of aquaculture in Sri Lanka and the Philippines; monocul-ture of the black tiger prawn (Penaeus monodon) and milkfish (Chanos chanos), and polyculture of the two species together with mudcrab (Scylla serrata). The study reveals that semi-intensive shrimp monoculture in Sri Lanka generates few benefits for poor local people, and depends much on external inputs such as fry, feed and fuels, which implies negative environmental effects at local as well as global levels. Extensive polyculture in the Philippines involves more local people, and implies lower dependence on external inputs. Still, since benefits accrue mostly to elites, and mangroves are negatively affected, neither case is viable for sustainable poverty alleviation. Nevertheless, the study offers several insights into how sustainability assessment may be more transdisciplinary, and points to several factors affecting sustainability and fairness in aquaculture; the most important being mangrove con-version, local people involvement, and dependence on external inputs. Given that mangrove conversion is counteracted, extensive polyculture practices may also prove more viable in times of decreasing resources availability, and if policies are developed that favour resource efficient polyculture, and local small-scale and re-source poor farmers, instead of the global North.</p>

This thesis conceives aquaculture as a transfer of resources within and between different parts of the world system. It is argued that due to inappropriate human-nature interactions, resources tend to flow from the South to the North, as a process of coastal colonisation. To study this resource transfer, coastal aquaculture is ap-proached from a transdisciplinary perspective, integrating natural, social, economic and spatial aspects. By combining world system theory and general systems theory, a systems view is adopted to relate aquaculture to forces of global capitalism, and analyse interactions between social and ecological processes at local and global levels. Emergy (energy memory) synthesis and participatory research methodologies were applied to two cases of aquaculture in Sri Lanka and the Philippines; monocul-ture of the black tiger prawn (Penaeus monodon) and milkfish (Chanos chanos), and polyculture of the two species together with mudcrab (Scylla serrata). The study reveals that semi-intensive shrimp monoculture in Sri Lanka generates few benefits for poor local people, and depends much on external inputs such as fry, feed and fuels, which implies negative environmental effects at local as well as global levels. Extensive polyculture in the Philippines involves more local people, and implies lower dependence on external inputs. Still, since benefits accrue mostly to elites, and mangroves are negatively affected, neither case is viable for sustainable poverty alleviation. Nevertheless, the study offers several insights into how sustainability assessment may be more transdisciplinary, and points to several factors affecting sustainability and fairness in aquaculture; the most important being mangrove con-version, local people involvement, and dependence on external inputs. Given that mangrove conversion is counteracted, extensive polyculture practices may also prove more viable in times of decreasing resources availability, and if policies are developed that favour resource efficient polyculture, and local small-scale and re-source poor farmers, instead of the global North.

The aim of this study was to do group work with 10 girls staying in a shelter in order to contribute to their adjustment. Lewin's field theory and the General Systems Theory were utilized to ground the group work. The epistemological framework of the study was exploratory and involved an in depth analysis of the group experiences of the participants. Unstructured interviews were also conducted with the participants. Hermeneutics as a method of analysis was applied to analyse data. The following themes captured the experiences of the girls: trust versus mistrust, connection and disconnection, alienation and isolation, emotionally overwhelmed versus security, being labeled/stigmatized, security versus insecurity, and hope versus hopelessness. This study provides a better understanding of the life worlds of girls staying in a shelter. It could also contribute to a greater awareness of the experiences of abused girls who stay in a shelter. / Psychology / M.A. (Clinical Psychology)

High-quality group psychotherapy training is considered more important than ever in the current mental health care environment. With the need for ongoing education and development in the field of group psychotherapy, concern has been raised regarding the lack of group psychotherapy training guidelines for trainee psychologists. Findings from numerous empirical studies show that at present, most training courses often maintain a rather unstructured format for fostering an experiential group process. The literature suggests that without standardized course objectives, students are vulnerable to harm, they are ill equipped to meet professional demands, and trainers are not provided with adequate guidelines for instruction. Therefore, the purpose of this study was to review the relevant literature in order to describe the principles of group psychotherapy as they manifest in group interaction, and to compare the subjective experiences of trainee group psychotherapists with the findings from the literature. The aim of this investigation was to generate hypotheses about the effectiveness of the use of an experiential group as a training medium, in group psychotherapy. Further objectives included exploring the merits of an experiential approach to training in group psychotherapy, and identifying factors that could potentially aid/hinder trainee development. In order to adhere to the objectives of the investigation, a qualitative, exploratory research design was used. Data for the study was gathered by means of a client-centered interview conducted with five group psychotherapy trainees who received training in a Clinical Psychology Masters program. In addition, these trainees were also required to complete a semi-structured questionnaire. The interview focused on how the trainees' subjective, affective experiences influenced their perceptions of the qualitative aspects of group life, while the questionnaire was designed to elicit information about the ways in which trainees cognitively conceptualized their understanding of group process, group dynamics and group facilitation skills. The results of the study were analysed through the qualitative method of content analysis. Results showed that, while trainees may have perceived that they gained tremendous benefits through exposure to the experiential group, an analysis of their interaction patterns highlighted certain areas which can be considered problematic. For example, it was found that trainees did not have a theoretical understanding of group process and group dynamics, and were therefore, not equipped with the necessary skills required to facilitate groups. This is further substantiated by the finding that the group facilitator had a pervasive influence on the development of the individual trainee and on the development of the group as a whole. Furthermore, results obtained raised certain concerns regarding the suitability and adequacy of using an experiential group as a tool for training, in group psychotherapy. The research findings suggest that, while the experiential group may provide the trainee with an invaluable experience, it alone is insufficient as a training method, in group psychotherapy. This study also raises questions about the ethics of such a training program in its current form. One of the major conclusions of this investigation is that there is a need for ongoing research and evaluation of the training programs. Finally, recommendations are made for improving the group psychotherapy training experience. These recommendations are based on the evaluation of the trainees' subjective experiences / Psychology / (M.A.(Clinical Psychology))

The aim of this study was to explore the role of feedback in managing resistance to organisational change. A general systems theoretical model of individual resistance to change was developed. It describes the origin, function and outcomes of individual resistance to planned organisational change. The role of feedback within this process was identified as a central one and feedback was therefore identified as an important point of leverage in managing resistance to change. The survey feedback approach was adopted in a retail organisation undergoing significant change. Staff were asked to respond to a survey on their experience of the change. Results were analysed and then fed back to them during group discussions. The process was repeated. It was concluded that the survey feedback approach significantly contributed to a reduction in resistance to change and that both survey feedback approach and the model of individual resistance to change merit further investigation. / Industrial Psychology / M.A. (Industrial Psychology)

Made available in DSpace on 2015-05-08T14:53:28Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 1282793 bytes, checksum: 89108643134dc04656635868546c5b16 (MD5) Previous issue date: 2011-08-23 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This study addresses the importance of the planning process for tourism systems respecting your organization systemic and complex logic. Therefore, relied on three major concepts: A Systems Theory / Complexity Theory, Operations Management and Tourism Planning. Through theoretical discussions, we sought to show that tourism is a complex system and therefore its development needs to be planned. As an alternative to both, we constructed a frame of reference based on six models of pre-existing tourism planning and objectives of Planning, Programming and Production Control (PPPC). The frame of reference proposed contextualizes the goals of PPPCs in the environment of tourism, showing that it is possible to extend the activities of the operations management environments more complex, taking into account new challenges to Production Engineering. / Este estudo aborda a importância do processo de planejamento para os sistemas turísticos, buscando respeitar a sua organização sistêmica e a lógica complexa. Para tanto, apoiou-se em três grandes conceitos: A Teoria de Sistemas/Teoria da Complexidade, a Gestão de Operações e o Planejamento Turístico. Por meio de discussões teóricas, buscou-se mostrar que o turismo é um sistema complexo e que por isso o seu desenvolvimento precisa ser planejado. Como alternativa para tanto, foi construída uma estrutura de referência com base em seis modelos de planejamento turístico pré-existentes e nos objetivos do Planejamento, Programação e Controle da Produção (PPCP). A estrutura de referência proposta contextualiza os objetivos do PPCP no ambiente do turismo, mostrando que é possível estender as atividades da Gestão de Operações a ambientes mais complexos, atendendo aos novos desafios impostos à Engenharia de Produção.

O contínuo aparecimento de novos conceitos para o desenvolvimento e controle de uma organização, os avanços da Contabilidade Gerencial além da crescente demanda pela Contabilidade Financeira colocam um desafio para a Contabilidade e todos os envolvidos na sua utilização, operação, pesquisa, desenvolvimento e implementação. Este desafio tem sido mais forte devido ao aumento da complexidade das organizações e o impacto causado pelos Computadores, que reforçaram o conceito de velocidade nos negócios. Adicionalmente, a influencia da cultura japonesa na Administração Organizacional, mais especificamente, \"kanban\", \"Just in Time\", Circulos de Qualidade e flexibilidade, trouxeram mudanças no comportamento organizacional, pressionando a área contábil a atuar dentro dos mesmos padrões. Muitos autores tem questionado sobre estes aspectos como, por exemplo: Bromwich & Hopwood em \" Research and Current Issues in Management Accounting (1986, dizendo: \"Varias abordagens para estrutura organizacional estão criando diferentes necessidades de informação para decisão e controle. Maior enfase está sendo colocada na necessidade de atender tanto as necessidades de informação locais quando as da administração central, e mais, \"a Contabilidade é tambem chamada a desempenhar um papel explicito na mobilização da mudança organizacional. Nao mais vista como um mero repositório passivo de dados do passado, o sistema contábil é parte integrante do desenho de diferentes abordagens na gestão da visibilidade organizacional e das várias direções para sua atuação.\" Estes aspectos foram tambem identificados por Iudicibus em \"Teoria da Contabilidade (1980), ao discutir as categorias de usuários da informação contábil e seus objetivos. Assim, a Contabilidade e os Contadores vem sendo mais e mais requesitados a suprir toda a organização com melhores seriços e informações. O Contador como profissional é solicitado a ser empresário, e sair de sua posição tradicional de \" dono dos dados\" para um novo papel, o de agente de serviços de informação e facilitador na tomada de decisão. Portanto, o Contador e o Sistema de Informação Contábil devem estar totalmente integrados aos objetivos da organização, tanto internos quanto externos. A questão é: como o Sistema de Informação Contábil pode satisfazer as necessidades de informação de uma organização. O objetivo desta tese é o de revisar a abordagem sistêmica da Contabilidade considerando os novos conceitos acima propostos. / The continuous release of new concepts in the development and control of an Organization, the advances of Managerial Accounting plus the growing requirements for Financial Accounting present all together a challenge for Accounting and for all individuals somehow involved in its usage, operation, research, development and implementation. This challenge has been stronger due to the increase in the complexity of an organization and the impact caused by the use of Computers, which have introduced the concept of speed in business. Additionally, the influence of the Japanese culture in Business Administration, more specifically, the Kanban, Just in Time, Quality Circles and flexibility, has caused many changes in the organizations behavior, pressuring the Accounting area to act accordingly. Several authors have questioned about these points as for example: Bromwich & Hopwood in Research and Current issues in Management Accounting (1986), saying: Different approaches to organizational structuring are creating different information needs for decision making and control. Greater emphasis is being placed on the need to service both local and central management needs for information, and more, Accounting is also being called upon to play a quite explicit role in the mobilization of organizational change. No longer seen as a mere passive reckoning of the economics of the past, accounting systems are now being implicated in the design of different approaches to the management of organizational visibility and different incentives for organizational action. This aspect had also been identified by Iudícibus in Teoria da Contabilidade (1980) when discussing the Categories of accounting information users and their objectives. Thus, the Accounting and the Accountants are being requested more and more to supply the entire organization with better service and information. The Accountant, as a professional, is asked to be a businessman, changing from his old position of data owner to a new one, as an Information Service Agent, and as a decision making facilitator. Therefore, the Accountant and the Accounting System must be fully integrated with the companys objectives internally and externally. The question is, how the Accounting System can satisfy the information requirements of a Company. The objective of this study is to revise the systems approach for Accounting in a computerized environment considering the new concepts above explained.