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.

No description available.

Chapter 1 describes practical theology as a communicative operational science and stresses how important it is that a hermeneutical and narrative approach compliments it. It is shown that pastoral work must be launched from the church community. The premise is that the Enlightenment paradigm causes a reductionistic, individualistic and denominational approach to pastoral work. A holistic, comprehensive and ecologically orientated approach is proposed. Chapter 2 discusses the need for an ecosystemic approach as a metaparadigrn for practical theology in terms of the move away from the Newtonian view of science and the post-modem critiques of a technocratic society. This is supported by developments in systemic family therapy, constructionism and community psychology. Chapter 3 describes an interrelated ecclesiology as a base theory for practical theology and pastoral work with reference to the church's interrelation with society and the need to include an anthropology as part of an ecclesiology. This interrelationship implies that the serving (diakonia) and caring (koinonia) functions of the church should converge, forming a diaconal pastorate. In chapter 4 the secularised modem world-vie\v and the traditional African world-view, both functioning in South Africa, are employed to shed light upon the importance of the concept community for the church's pastoral work. The term community is broadened to include the idea of networking, emphasisingg that community is more than geographical proximity. Chapter 5 is a quantitative investigation. by means of a questionnaire, of the views (ecosystemic/non-ecosystemic) of pastoral workers regarding the church and of pastoral work. Chapter 6 discusses the implications of a community pastoral work approach. Pastoral work has a serving-caring role, but should also function prophetically, to conscientise. sensitise and empower people. The church as a healing community must become the springboard from which pastoral actions can face the challenge of AIDS (chapter 7). This will require the church to shift its paradigm from the reductionist, individualist approach, presently prevalent in society and church pastoral actions, to an all-encompassing. holistic one. / Practical Theology / Th.D. (Practical Theology)

The introduced mineral deposit model (MDM) is the product of a trans-disciplinary study, based on Complexity and General Systems Theory. Both investigate the abstract organization of phenomena, independent of their substance, type, or spatial or temporal scale of existence. The focus of the research has been on giant, hydrothermal mineral deposits. They constitute <0.001% of the total number of deposits yet contain 70-85% of the world's metal resources. Giants are the definitive exploration targets. They are more profitable to exploit and less susceptible to fluctuations of the market. Consensus has it that the same processes that generate small deposits also form giants but those processes are simply longer, vaster, and larger. Heat is the dominant factor in the genesis of giant mineral deposits. A paleothermal map shows where the vast heat required to generate a giant has been concentrated in a large space, and even allows us to deduce the duration of the process. To generate a paleothermal map acceptable to the scientific community requires reproducibility. Experimentation with various approaches to pattern recognition of geochemical data showed that the AUTOCLUST algorithm not only gave reproducibility but also gave the most consistent, most meaningful results. It automatically extracts boundaries based on Voronoi and Delaunay tessellations. The user does not specify parameters; however, the modeller does have tools to explore the data. This approach is near ideal in that it removes much of the human-generated bias. This algorithm reveals the radial, spatial distribution, of gold deposits in the Lachlan Fold Belt of southeastern Australia at two distinct scales – repeating patterns every ~80 km and ~230 km. Both scales of patterning are reflected in the geology. The ~80 km patterns are nested within the ~230 km patterns revealing a self-similar, geometrical relationship. It is proposed that these patterns originate from Rayleigh-Bénard convection in the mantle. At the Rayleigh Number appropriate for the mantle, the stable planform is the spoke pattern, where hot mantle material is moving upward near the centre of the pattern and outward along the radial arms. Discontinuities in the mantle, Rayleigh-Bénard convection in the mantle, and the spatial distribution of giant mineral deposits, are correlative. The discontinuities in the Earth are acting as platforms from which Rayleigh-Bénard convection can originate. Shallow discontinuities give rise to plumelets, which manifest at the crust as repeating patterns ranging, from ~100 to ~1,000 km in diameter. Deeper discontinuities give rise to plumes, which become apparent at the crust as repeating patterns ranging from >1,000 to ~4,000 km in diameter. The deepest discontinuities give rise to the superplumes, which become detectable at the crust as repeating patterns ranging from >4,000 to >10,000 km in diameter. Rayleigh-Bénard convection concentrates the reservoir of heat in the mantle into specific locations in the crust; thereby providing the vast heat requirements for the processes that generate giant, hydrothermal mineral deposits. The radial spatial distribution patterns observed for gold deposits are also present for base metal deposits. At the supergiant Broken Hill deposit in far western New South Wales, Australia, the higher temperature Broken Hill-type deposits occur in a radial pattern while the lower temperature deposits occur in concentric patterns. The supergiant Broken Hill deposit occurs at the very centre of the pattern. If the supergiant Broken Hill Deposit was buried beneath alluvium, water or younger rocks, it would now be possible to predict its location with accuracy measured in tens of square kilometres. This predictive accuracy is desired by every exploration manager of every exploration company. The giant deposits at Broken Hill, Olympic Dam, and Mount Isa all occur on the edge of an annulus. There are at least two ways of creating an annulus on the Earth's surface. One is through Rayleigh-Bénard convection and the other is through meteor impact. It is likely that only 'large' meteors (those >10 km in diameter) would have any permanent impact on the mantle. Lesser meteors would leave only a superficial scar that would be eroded away. The permanent scars in the mantle act as ‘accidental templates’ consisting of concentric and possibly radial fractures that impose those structures on any rocks that were subsequently laid down or emplaced over the mantle. In southeastern Australia, the proposed Deniliquin Impact structure has been an 'accidental template' providing a 'line-of-least-resistance' for the ascent of the ~2,000 km diameter, offshore, Cape Howe Plume. The western and northwestern radial arms of this plume have created the very geometry of the Lachlan Fold Belt, as well as giving rise to the spatial distribution of the granitic rocks in that belt and ultimately to the gold deposits. The interplay between the templating of the mantle by meteor impacts and the ascent of plumelets, plumes or superplumes from various discontinuities in the mantle is quite possibly the reason that mineral deposits occur where they do.

The introduced mineral deposit model (MDM) is the product of a trans-disciplinary study, based on Complexity and General Systems Theory. Both investigate the abstract organization of phenomena, independent of their substance, type, or spatial or temporal scale of existence. The focus of the research has been on giant, hydrothermal mineral deposits. They constitute <0.001% of the total number of deposits yet contain 70-85% of the world's metal resources. Giants are the definitive exploration targets. They are more profitable to exploit and less susceptible to fluctuations of the market. Consensus has it that the same processes that generate small deposits also form giants but those processes are simply longer, vaster, and larger. Heat is the dominant factor in the genesis of giant mineral deposits. A paleothermal map shows where the vast heat required to generate a giant has been concentrated in a large space, and even allows us to deduce the duration of the process. To generate a paleothermal map acceptable to the scientific community requires reproducibility. Experimentation with various approaches to pattern recognition of geochemical data showed that the AUTOCLUST algorithm not only gave reproducibility but also gave the most consistent, most meaningful results. It automatically extracts boundaries based on Voronoi and Delaunay tessellations. The user does not specify parameters; however, the modeller does have tools to explore the data. This approach is near ideal in that it removes much of the human-generated bias. This algorithm reveals the radial, spatial distribution, of gold deposits in the Lachlan Fold Belt of southeastern Australia at two distinct scales – repeating patterns every ~80 km and ~230 km. Both scales of patterning are reflected in the geology. The ~80 km patterns are nested within the ~230 km patterns revealing a self-similar, geometrical relationship. It is proposed that these patterns originate from Rayleigh-Bénard convection in the mantle. At the Rayleigh Number appropriate for the mantle, the stable planform is the spoke pattern, where hot mantle material is moving upward near the centre of the pattern and outward along the radial arms. Discontinuities in the mantle, Rayleigh-Bénard convection in the mantle, and the spatial distribution of giant mineral deposits, are correlative. The discontinuities in the Earth are acting as platforms from which Rayleigh-Bénard convection can originate. Shallow discontinuities give rise to plumelets, which manifest at the crust as repeating patterns ranging, from ~100 to ~1,000 km in diameter. Deeper discontinuities give rise to plumes, which become apparent at the crust as repeating patterns ranging from >1,000 to ~4,000 km in diameter. The deepest discontinuities give rise to the superplumes, which become detectable at the crust as repeating patterns ranging from >4,000 to >10,000 km in diameter. Rayleigh-Bénard convection concentrates the reservoir of heat in the mantle into specific locations in the crust; thereby providing the vast heat requirements for the processes that generate giant, hydrothermal mineral deposits. The radial spatial distribution patterns observed for gold deposits are also present for base metal deposits. At the supergiant Broken Hill deposit in far western New South Wales, Australia, the higher temperature Broken Hill-type deposits occur in a radial pattern while the lower temperature deposits occur in concentric patterns. The supergiant Broken Hill deposit occurs at the very centre of the pattern. If the supergiant Broken Hill Deposit was buried beneath alluvium, water or younger rocks, it would now be possible to predict its location with accuracy measured in tens of square kilometres. This predictive accuracy is desired by every exploration manager of every exploration company. The giant deposits at Broken Hill, Olympic Dam, and Mount Isa all occur on the edge of an annulus. There are at least two ways of creating an annulus on the Earth's surface. One is through Rayleigh-Bénard convection and the other is through meteor impact. It is likely that only 'large' meteors (those >10 km in diameter) would have any permanent impact on the mantle. Lesser meteors would leave only a superficial scar that would be eroded away. The permanent scars in the mantle act as ‘accidental templates’ consisting of concentric and possibly radial fractures that impose those structures on any rocks that were subsequently laid down or emplaced over the mantle. In southeastern Australia, the proposed Deniliquin Impact structure has been an 'accidental template' providing a 'line-of-least-resistance' for the ascent of the ~2,000 km diameter, offshore, Cape Howe Plume. The western and northwestern radial arms of this plume have created the very geometry of the Lachlan Fold Belt, as well as giving rise to the spatial distribution of the granitic rocks in that belt and ultimately to the gold deposits. The interplay between the templating of the mantle by meteor impacts and the ascent of plumelets, plumes or superplumes from various discontinuities in the mantle is quite possibly the reason that mineral deposits occur where they do.

The introduced mineral deposit model (MDM) is the product of a trans-disciplinary study, based on Complexity and General Systems Theory. Both investigate the abstract organization of phenomena, independent of their substance, type, or spatial or temporal scale of existence. The focus of the research has been on giant, hydrothermal mineral deposits. They constitute <0.001% of the total number of deposits yet contain 70-85% of the world's metal resources. Giants are the definitive exploration targets. They are more profitable to exploit and less susceptible to fluctuations of the market. Consensus has it that the same processes that generate small deposits also form giants but those processes are simply longer, vaster, and larger. Heat is the dominant factor in the genesis of giant mineral deposits. A paleothermal map shows where the vast heat required to generate a giant has been concentrated in a large space, and even allows us to deduce the duration of the process. To generate a paleothermal map acceptable to the scientific community requires reproducibility. Experimentation with various approaches to pattern recognition of geochemical data showed that the AUTOCLUST algorithm not only gave reproducibility but also gave the most consistent, most meaningful results. It automatically extracts boundaries based on Voronoi and Delaunay tessellations. The user does not specify parameters; however, the modeller does have tools to explore the data. This approach is near ideal in that it removes much of the human-generated bias. This algorithm reveals the radial, spatial distribution, of gold deposits in the Lachlan Fold Belt of southeastern Australia at two distinct scales – repeating patterns every ~80 km and ~230 km. Both scales of patterning are reflected in the geology. The ~80 km patterns are nested within the ~230 km patterns revealing a self-similar, geometrical relationship. It is proposed that these patterns originate from Rayleigh-Bénard convection in the mantle. At the Rayleigh Number appropriate for the mantle, the stable planform is the spoke pattern, where hot mantle material is moving upward near the centre of the pattern and outward along the radial arms. Discontinuities in the mantle, Rayleigh-Bénard convection in the mantle, and the spatial distribution of giant mineral deposits, are correlative. The discontinuities in the Earth are acting as platforms from which Rayleigh-Bénard convection can originate. Shallow discontinuities give rise to plumelets, which manifest at the crust as repeating patterns ranging, from ~100 to ~1,000 km in diameter. Deeper discontinuities give rise to plumes, which become apparent at the crust as repeating patterns ranging from >1,000 to ~4,000 km in diameter. The deepest discontinuities give rise to the superplumes, which become detectable at the crust as repeating patterns ranging from >4,000 to >10,000 km in diameter. Rayleigh-Bénard convection concentrates the reservoir of heat in the mantle into specific locations in the crust; thereby providing the vast heat requirements for the processes that generate giant, hydrothermal mineral deposits. The radial spatial distribution patterns observed for gold deposits are also present for base metal deposits. At the supergiant Broken Hill deposit in far western New South Wales, Australia, the higher temperature Broken Hill-type deposits occur in a radial pattern while the lower temperature deposits occur in concentric patterns. The supergiant Broken Hill deposit occurs at the very centre of the pattern. If the supergiant Broken Hill Deposit was buried beneath alluvium, water or younger rocks, it would now be possible to predict its location with accuracy measured in tens of square kilometres. This predictive accuracy is desired by every exploration manager of every exploration company. The giant deposits at Broken Hill, Olympic Dam, and Mount Isa all occur on the edge of an annulus. There are at least two ways of creating an annulus on the Earth's surface. One is through Rayleigh-Bénard convection and the other is through meteor impact. It is likely that only 'large' meteors (those >10 km in diameter) would have any permanent impact on the mantle. Lesser meteors would leave only a superficial scar that would be eroded away. The permanent scars in the mantle act as ‘accidental templates’ consisting of concentric and possibly radial fractures that impose those structures on any rocks that were subsequently laid down or emplaced over the mantle. In southeastern Australia, the proposed Deniliquin Impact structure has been an 'accidental template' providing a 'line-of-least-resistance' for the ascent of the ~2,000 km diameter, offshore, Cape Howe Plume. The western and northwestern radial arms of this plume have created the very geometry of the Lachlan Fold Belt, as well as giving rise to the spatial distribution of the granitic rocks in that belt and ultimately to the gold deposits. The interplay between the templating of the mantle by meteor impacts and the ascent of plumelets, plumes or superplumes from various discontinuities in the mantle is quite possibly the reason that mineral deposits occur where they do.

Chapter 1 describes practical theology as a communicative operational science and stresses how important it is that a hermeneutical and narrative approach compliments it. It is shown that pastoral work must be launched from the church community. The premise is that the Enlightenment paradigm causes a reductionistic, individualistic and denominational approach to pastoral work. A holistic, comprehensive and ecologically orientated approach is proposed. Chapter 2 discusses the need for an ecosystemic approach as a metaparadigrn for practical theology in terms of the move away from the Newtonian view of science and the post-modem critiques of a technocratic society. This is supported by developments in systemic family therapy, constructionism and community psychology. Chapter 3 describes an interrelated ecclesiology as a base theory for practical theology and pastoral work with reference to the church's interrelation with society and the need to include an anthropology as part of an ecclesiology. This interrelationship implies that the serving (diakonia) and caring (koinonia) functions of the church should converge, forming a diaconal pastorate. In chapter 4 the secularised modem world-vie\v and the traditional African world-view, both functioning in South Africa, are employed to shed light upon the importance of the concept community for the church's pastoral work. The term community is broadened to include the idea of networking, emphasisingg that community is more than geographical proximity. Chapter 5 is a quantitative investigation. by means of a questionnaire, of the views (ecosystemic/non-ecosystemic) of pastoral workers regarding the church and of pastoral work. Chapter 6 discusses the implications of a community pastoral work approach. Pastoral work has a serving-caring role, but should also function prophetically, to conscientise. sensitise and empower people. The church as a healing community must become the springboard from which pastoral actions can face the challenge of AIDS (chapter 7). This will require the church to shift its paradigm from the reductionist, individualist approach, presently prevalent in society and church pastoral actions, to an all-encompassing. holistic one. / Philosophy, Practical and Systematic Theology / Th.D. (Practical Theology)