Submitted by Caroline Xavier (caroline.xavier@pucrs.br) on 2017-07-17T18:26:24Z No. of bitstreams: 1 DIS_THAYSE_SCHNEIDER_DA_SILVA_COMPLETO.pdf: 2502584 bytes, checksum: c3c66b1652e4e1e7eb7fe5c9f27072f8 (MD5) / Made available in DSpace on 2017-07-17T18:26:25Z (GMT). No. of bitstreams: 1 DIS_THAYSE_SCHNEIDER_DA_SILVA_COMPLETO.pdf: 2502584 bytes, checksum: c3c66b1652e4e1e7eb7fe5c9f27072f8 (MD5) Previous issue date: 2017-04-28 / The proliferation of price promotions in advertisements adds a dynamic aspect to pricing policies. These practices allow consumers to come across unequal prices that differ from the company average price. Even consumers who are unaware of the price of a brand can form an expectation about their overall price level. This global impression perceived by individuals is called as Price Image and can be formed by signals transmitted by the organizations, such as Repeated Advertising and Advertised Discounts. The present study aimed to evaluate if the Repeated Advertising impacts on the Price Image, exploring possible borders of this relationship. To understand this phenomenon the context of Higher Education was chosen, since studies involving these realms in Education are scarce. Therefore, a between-subjects experiment was conducted, where 222 participants were randomly assigned to one of the groups: 3 (add exposure level: Low, Moderate or High) X 2 (discount presence: yes or no). Through the ANCOVA test, it was identified the crucial role of the presence of Advertised Discounts in the relationship between Repeated Advertising and Price Image, what has evidenced the interaction between the first two variables. In a scenario with the absence of Advertised Discounts, Price Image evaluations tended to be higher when subjects were assigned to a moderate level of exposure, following an inverted U-shaped curve. Whereas the presence of Advertised Discounts in the relationship between Repetition and Price Image is responsible for inverting this format, presenting a traditional U-shaped curve, where the moderate degree of exposure has the lowest Price Image averages among the groups. These findings contribute to (a) explain the inconsistencies of results in the price promotion repetition literature, by defining new frontiers in which its effect can occur; (b) evidence new relationships for both Repetition and Price Image; (c) extend the Price Image findings in a context other than retail; and (d) share actionable and practical applications to marketing managers about price, discount, and advertising strategies. / A prolifera??o do uso de promo??es de pre?o em publicidades adiciona um aspecto din?mico ?s pol?ticas de pre?os. Essas pr?ticas permitem que o consumidor se depare com pre?os desiguais que diferem do pre?o m?dio da empresa. Mesmo os consumidores que n?o possuem conhecimento sobre os pre?os espec?ficos de uma marca s?o capazes de formar uma expectativa sobre seu n?vel geral de pre?o. Essa impress?o global percebida pelos indiv?duos denomina-se de Imagem de Pre?o e pode ser formada a partir de sinais emitidos pelas organiza??es, como repeti??o de propagandas e presen?a de descontos anunciados. O presente estudo objetivou avaliar se a repeti??o de um an?ncio impacta na Imagem de Pre?o, explorando poss?veis fronteiras dessa rela??o. Buscou-se compreender esse fen?meno no contexto de Ensino Superior, uma vez que pesquisas em Educa??o que envolvem esses dom?nios s?o escassas. Para isso, conduziu-se um experimento entre-sujeitos, onde 222 participantes foram aleatoriamente designados a um dos grupos: 3 (n?vel de exposi??o ao an?ncio: Baixo, Moderado ou Alto) X 2 (presen?a de desconto: sim ou n?o). Por meio do teste de ANCOVA, identificou-se o papel crucial da presen?a de descontos anunciados na rela??o entre repeti??o de propaganda e Imagem de Pre?o, evidenciando a rela??o de intera??o entre as duas primeiras vari?veis. Em um cen?rio com aus?ncia de desconto na propaganda, as avalia??es de Imagem de Pre?o tenderam a ser mais altas quando os sujeitos foram submetidos a um n?vel moderado de exposi??o, seguindo um formato de U-invertido. Ao passo que a presen?a de desconto no an?ncio ? respons?vel por inverter esse formato, se apresentando como uma curva em U-tradicional, onde o grau moderado de exposi??o possui as mais baixas m?dias de Imagem de Pre?o entre os grupos. Esses achados contribuem para (a) explicar as inconsist?ncias de resultados na literatura de repeti??o de promo??es de pre?o, ao definir novas fronteiras nas quais o seu efeito pode ocorrer; (b) evidenciar novas rela??es tanto para Repeti??o bem como para Imagem de Pre?o; (c) estender os achados de Imagem de Pre?o para outro contexto al?m do varejo; e (d) compartilhar aplica??es acion?veis e pr?ticas para gerentes de marketing sobre estrat?gias de pre?o, de descontos e de publicidade.

Made available in DSpace on 2016-04-28T20:19:11Z (GMT). No. of bitstreams: 1 2007-Ivailton Soares.pdf: 313195 bytes, checksum: aad6049b3f791a04997f6fb767afd8ff (MD5) Previous issue date: 2007-08-21 / The general objective in this research consists of evaluating the price formation as management strategy. Some specific objectives are formulated to proceed: to revise models of the Theories Microeconomics about prices; to appointer costing approaches and of formation of prices; to analyze the existent correlation among the points of the means intern's convergences and external; and to formulate alternative strategies about the price formation. In this study the following research types are combined: descriptive, explanatory and of field. With relationship to the methods, they are articulate the following ones: observe and microeconomics. How many the techniques of field research were close to applied interviews 3 (three) companies and to an autonomous professional. It is supposed that the price formation is a tool or management strategy that it combines some aspects, such as: costs, costing systems and analysis of the market structure. In the chapter II the main contents of the theory were revised about market structures and price formation. Through the field research it was verified that the actions or decisions are based on management strategies and they reveal those aspects with the strategic positioning before the customer, of the competitor, of the market and of the economy for the price formation. To confirm that the supposition, presented in the beginning of the work, is true considering that the price formation is a tool or management strategy. / O objetivo geral nesta pesquisa consiste em avaliar a forma??o de pre?o como estrat?gia empresarial. Alguns objetivos espec?ficos s?o formulados a seguir : revisar modelos da Teoria Microecon?mica sobre pre?os; apontar crit?rios de custeio e de forma??o de pre?os; analisar a correla??o existente entre os pontos de converg?ncias dos meios interno e externo; e formular estrat?gias alternativas sobre a forma??o de pre?o. Neste estudo s?o combinados os seguintes tipos de pesquisa : descritiva, explicativa e de campo. Quanto aos m?todos, s?o articulados os seguintes : observacional e microecon?mico . Quantos as t?cnicas de pesquisa de campo foram aplicadas entrevistas junto a 3 (tr?s) empresas e a um profissional aut?nomo. Sup?e-se que a forma??o de pre?o ? uma ferramenta ou estrat?gia empresarial que combina aspectos, tais como : custos, sistemas de custeio e an?lise da estrutura de mercado. No cap?tulo II foram revisados os principais conte?dos da teoria sobre estruturas de mercado e forma??o de pre?o. Atrav?s da pesquisa de campo foi constatado que as a??es ou decis?es est?o baseadas em estrat?gias empresariais e revelam esses aspectos com o posicionamento estrat?gico diante do cliente, do concorrente, do mercado e da economia para a forma??o de pre?o. Confirmar-se que a suposi??o, apresentada no in?cio do trabalho, ? verdadeira considerando que a forma??o de pre?o ? uma ferramenta ou estrat?gia empresarial.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2016-01-14T19:57:39Z No. of bitstreams: 1 WertonJoseDeOliveiraBatista_DISSERT.pdf: 955202 bytes, checksum: 46014d0eb42997069d3421dbc986d6d9 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2016-01-18T21:20:52Z (GMT) No. of bitstreams: 1 WertonJoseDeOliveiraBatista_DISSERT.pdf: 955202 bytes, checksum: 46014d0eb42997069d3421dbc986d6d9 (MD5) / Made available in DSpace on 2016-01-18T21:20:52Z (GMT). No. of bitstreams: 1 WertonJoseDeOliveiraBatista_DISSERT.pdf: 955202 bytes, checksum: 46014d0eb42997069d3421dbc986d6d9 (MD5) Previous issue date: 2014-09-12 / A expans?o imobili?ria registrada nos ?ltimos anos na cidade de Jo?o Pessoa contribuiu decisivamente para o aumento da oferta de moradias em todo seu territ?rio. Esse avan?o, entretanto, veio acompanhado de um aumento significativo nos pre?os dos im?veis, o que, por si s?, gera uma enorme expectativa sobre a sustenta??o dos mesmos a m?dio e longo prazo. Diante desse aparente quadro de aquecimento do mercado de im?veis pessoense o presente estudo analisou empiricamente se essa valoriza??o configurou um t?pico processo de forma??o de bolha entre os anos de 2009 e 2013 na referida capital. A parte emp?rica relativa ? din?mica de pre?os do mercado imobili?rio pessoense teve por base os indicadores de pre?o, aluguel e custo desenvolvidos por Bezerra et al. (2013). Os resultados desses indicadores locais aumentam o grau de confian?a na hip?tese do trabalho, qual seja, que o movimento de pre?os nos principais bairros da cidade de Jo?o Pessoa constitui uma bolha imobili?ria / The housing boom recorded in recent years in the city of Jo?o Pessoa contributed decisively to the increase in housing supply across the all territory. This advance, however, was accompanied by a significant increase in property prices, which in itself generates enormous expectations on the support of the same medium and long term. From this apparent frame heating the housing market of this Capital. This study empirically examined whether this enhancement configured a typical process of bubble formation between the years 2009 and 2013 in this part of Capital. The empirical price dynamics of the housing market , was based on the indicators of price, rent and cost developed by Bezerra et al. (2013). The results of these local indicators increase the degree of confidence in the hypothesis seen, whatever, that the movement of prices in the main districts of the city of Jo?o Pessoa is a real estate bubble

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2016-04-25T20:29:03Z No. of bitstreams: 1 LeonardoGevezierBraga_DISSERT.pdf: 641257 bytes, checksum: 9ac37a1f5bff2cba8c95c5c34ebe5305 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2016-04-26T23:02:20Z (GMT) No. of bitstreams: 1 LeonardoGevezierBraga_DISSERT.pdf: 641257 bytes, checksum: 9ac37a1f5bff2cba8c95c5c34ebe5305 (MD5) / Made available in DSpace on 2016-04-26T23:02:20Z (GMT). No. of bitstreams: 1 LeonardoGevezierBraga_DISSERT.pdf: 641257 bytes, checksum: 9ac37a1f5bff2cba8c95c5c34ebe5305 (MD5) Previous issue date: 2014-10-24 / Este trabalho tem como objetivo analisar a competi??o entre postos de gasolina no Estado do Rio Grande do Norte. Para tanto, investiga-se a rela??o entre o pre?o m?dio da gasolina e a concentra??o de postos nos mercados (munic?pios) do estado do Rio Grande do Norte. Faz-se uso de uma ferramenta pouco aplicada para o mercado brasileiro que ? o modelo econom?trico espacial. Foi utilizada uma base que cont?m dados de todos os postos das principais cidades do estado do Rio Grande do Norte e inclui 142 observa??es referentes a postos. Modelos te?ricos predizem a rela??o entre o n?mero de competidores num mercado e o pre?o m?dio; estes modelos te?ricos compreendem: os de competi??o monopol?stica de Perloff e Salop (1985), e os de search-theoretic, de Carlson e McAfee (1983) e de Varian (1980). Os resultados emp?ricos mostraram que uma maior densidade dentro de um espa?o geogr?fico est? associada a um pre?o m?dio mais baixo, convergindo assim, com o modelo de competi??o monopol?stica e com o search-theoretic de Carlson e McAfee (1983). Os par?metros estimados pouco variaram com inclus?o/exclus?o de vari?veis controles, mostrando a robustez dos mesmos. / This study aims to analyze the relationship between average price with the concentration in the markets (municipalities) in the state of Rio Grande do Norte, is using a little tool applied to the Brazilian market is the spatial econometric model. A data base contains all the stations of the major cities in the state of Rio Grande do Norte and includes 142 observations on stations was used. Theoretical models predict the relationship between the number of competitors in a market and the average price; these theoretical models include: the monopolistic competition of Perloff and Salop (1985), and the search-theoretic, of Carlson and McAfee (1983) and Varian (1980). The empirical results showed that a higher density within a geographic area is associated with a lower average price, thus converging with the monopolistic competition model and with the search-theoretic of Carlson and McAfee (1983). The parameters varied little with the inclusion / exclusion of control variables, showing the robustness of them.

Made available in DSpace on 2015-12-04T11:45:33Z (GMT). No. of bitstreams: 1 Wesley_Nogueira_Barbosa.pdf: 454636 bytes, checksum: a8e58d009612386f889cf3f82a9cfacd (MD5) Previous issue date: 2004-05-07 / Globalization process, which has been motivated by markets opening, has facilitated the free capital flow, also providing an accelerated growth to multinational companies, through the expansion of their activities to other countries. One of the results of this process is the surge of the concealed transfers of capital and profits, through either overestimate or underestimate transactions among associated companies. Therefore, each country has decided to adopt some rules to control the Transfer Pricing of assets and services in those transactions, which caused an increase of taxation complexity to multinational companies due to their need of knowing the laws of each country and its taxation impact on transactions between the company and its branches, aiming, therefore, to identify the situations of double taxation. This essay has the objective of presenting the rules for Transfer Pricing in Brazil and the five countries with higher investments in local assets, showing particularities of these countries, providing methodological knowledge related to Transfer Pricing estimate to multinational companies tax authorities in each studied country, to facilitate accounting and taxation management for the companies, not only in Brazilian taxation context, but also to the countries where transactions among associated companies take place. Throughout this paper it will be possible to identify the differences of methodologies among the countries, the requested information, the legal requirements and the penalties for those who do not attend to tax legislation. / O processo de globaliza????o, motivado pela abertura dos mercados, facilitou o livre fluxo de capitais, proporcionando tamb??m ??s empresas multinacionais um crescimento acelerado, atrav??s da expans??o de suas atividades para outros pa??ses. Um dos resultados desse processo foi o surgimento de problemas relativos a transfer??ncias disfar??adas de lucros e capitais, atrav??s de transa????es subfaturadas e superfaturadas, entre empresas vinculadas. Com isso, cada pa??s passou a adotar normas e leis para regular os Pre??os de Transfer??ncia de bens, produtos e servi??os nessas transa????es, gerando para os grupos multinacionais um aumento da complexidade tribut??ria, devido ?? necessidade de se conhecer as leias de cada pa??s e o impacto tribut??rio das transa????es entre matriz e filial, buscando detectar assim as situa????es de bitributa????o. Este trabalho tem como objetivo apresentar as regras para o Pre??o de Transfer??ncia no Brasil e nos cinco pa??ses de maiores investimentos em ativos locais, buscando trazer ao conhecimento geral as particularidades de cada um desses pa??ses com rela????o ao Pre??o de Transfer??ncia, proporcionando aos gestores tribut??rios dos grupos multinacionais um conhecimento dos m??todos de c??lculo dos Pre??os de Transfer??ncia em cada um dos pa??ses estudados, com a finalidade de facilitar o planejamento cont??bil-tribut??rio por parte das empresas n??o s?? no contexto tribut??rio brasileiro como tamb??m dos pa??ses onde haja transa????es entre empresas vinculadas. Atrav??s deste trabalho ser?? poss??vel identificar as diferen??as existentes de m??todos entre os pa??ses, as informa????es necess??rias, exig??ncias legais e penalidades previstas para aqueles que n??o atenderem a legisla????o.

Made available in DSpace on 2014-12-17T14:27:19Z (GMT). No. of bitstreams: 1 SamuelMG_DISSERT-2.pdf: 3254266 bytes, checksum: 58ff75c9cfaa7d01c629ef806f9feb5e (MD5) Previous issue date: 2012-09-12 / The gas retail represents the end of a section of the oil and natural gas derivative chain, for it is at this stage where the commercialization of those merchandises takes place towards the costumers. This process involves an enormous amount of economic agents, which reflects on an activity of great influence on the citizen's everyday. By the time of the gas retail price liberalization, in 2002, there were great expectations towards that measure, for the insertion of that segment in a competitive market was likely to create a decrease in prices. As there was not a drastic drop off in cost, the question was no longer the price itself, but, predominantly, the conduct taken by the economic agents that operate the market. Not in vain, the segment introduces a greater number of different procedures combined with the organs that compose the Brazilian System of Competition Protection. What is understood, however, is that many of these complaints are made in a lightly way, without a proper analysis of the market and its practices, that being why, in this paper, evidences the causes of these complaints and explained what, in fact, occurs in this market. Also, the organs that protect the free initiative in the sector use different methods to assess anticompetitive practices, which are counterproductive on the combat of anticompetitive practice, that being why the present paper analyzes the used methods on a critic perspective, choosing one which is believed to be the most adequate. The present work also tries to present the gas retail prices on a constitutional, free competition, free initiative and consumers defense perspective, analyzing the competition s aspects on the gas market; the shaping of the gas prices; the market boundaries; the anti-competitive practices under the gas market; and analyze the possibility, according to the defined economic standards in the constitutional text of existing a greater control or gas price indexing and/or regulation which limits the distributors and resellers profit on gas. Still, in consequence of this analysis, a study on Natal s market behavior will be developed in its competitive feature. That being said, moreover being a theoretical-descriptive study, data and statistics gathered is used, which will lead, willing to grasp an experiential study on a few aspects of the Potiguar gas retail market / A revenda de combust?veis representa o fim da cadeia de parte dos derivados de petr?leo e do g?s natural veicular, uma vez que nessa etapa ocorre a comercializa??o dessas mercadorias junto aos consumidores. Esse processo envolve uma gama enorme de agentes econ?micos e reflete uma atividade de forte influ?ncia no cotidiano dos cidad?os. Quando ocorreu a liberaliza??o dos pre?os na revenda de combust?veis, em 2002, houve uma grande expectativa em torno dessa medida, pois se esperava que com a inser??o desse segmento em uma conduta concorrencial houvesse uma intensa diminui??o de pre?os. Como n?o houve uma diminui??o dr?stica dos pre?os, se come?ou a questionar n?o os pre?os dos combust?veis e sua forma??o, mas, predominantemente, a conduta dos agentes econ?micos que atuam nesse mercado. N?o a toa, este segmento ? o que apresenta maior n?mero de procedimento diferentes junto aos ?rg?os que comp?em o Sistema Brasileiro de Prote??o a Concorrencia. O que se percebe, no entanto, ? que muitas dessas den?ncias s?o feitas de forma leviana, sem uma an?lise adequada deste mercado e de suas pr?ticas, sendo por isso, neste trabalho, evidenciada as causas dessas den?ncias e explicitado o que realmente ocorre nesse mercado. Ainda, os ?rg?os que tutelam a livre concorr?ncia no setor utilizam metodologias diversas para aferi??o das pr?ticas anticompetitivas, o que ? contraprodutivo no combate das pr?ticas anticompetitivas, por isso o presente trabalho analisa as metodologias utilizadas de forma cr?tica, escolhendo a que crer mais adequada. Ainda, o presente trabalho busca apresentar a revenda de combust?veis, sob a perspectiva constitucional e dos princ?pios da livre concorrencia, livre iniciativa e defesa do consumidor, analisando os aspectos concorrenciais do mercado de combust?vel; a forma??o do pre?o dos combust?veis; a delimita??o do mercado relevante; as pr?ticas anticoncorrenciais dentro do mercado de combust?vel e, a analisar a possibilidade, de acordo com as normas insculpidas nas diretrizes econ?micas de nosso texto Constitucional, de haver um controle maior ou tabelamento dos pre?os de combust?vel e/ou norma que limite o lucro das revendedoras e distribuidoras de combust?vel. Ainda, em onsequ?ncia dessas analises, se desenvolver? um estudo do comportamento do mercado de Natal-RN em seu aspecto concorrencial. Desta forma, al?m de um estudo te?rico-descritivo, se utilizar? dados e estat?sticas coletadas, que ser?o trabalhadas, com o fito de realizar um estudo emp?rico de alguns aspectos do mercado potiguar de revenda de combust?veis.

Made available in DSpace on 2015-12-03T18:33:16Z (GMT). No. of bitstreams: 1 Claudia_Silva_Araujo.pdf: 711284 bytes, checksum: 13837971e69ad2fca94d630dba48649f (MD5) Previous issue date: 2015-08-25 / By investigating the IPO pricing process from the moment of the release of preliminary prospectus when the price range is revealed, going through the bookbuilding until the moment of the definition of final price. This research contributes in an unprecedented way for national literature, by finding empirical evidence that IPO price update is predictable according to factors such as: (1) Offer characteristics: the offer size, the volume of secondary issues and also the presence of Retail investors can influence the level of price update; (2) As well as the company characteristics as industry sector, for example; (3) the investment bank's reputation also is directly related to the price update. (4) Contrary to intuition, the prices are not updated in accordance with market movements related to bookbuilding period, and neither the updates are higher during hot market periods / Investigando o processo de forma????o de pre??o do IPO desde o momento do lan??amento do Prospecto Preliminar com a divulga????o do range de pre??os para o bookbuilding, at?? o momento da defini????o do pre??o final de lan??amento. Esta pesquisa contribui de forma in??dita para literatura nacional, por encontrar evid??ncias emp??ricas de que a atualiza????o de pre??o do IPO pode ser previs??vel de acordo com fatores como: (1) caracter??sticas da oferta: tamanho da emiss??o, volume de emiss??o secund??ria e ainda a presen??a de investidores do varejo podem influenciar o n??vel de atualiza????o do pre??o; (2) Bem como as caracter??sticas da empresa como setor, por exemplo; (3) a reputa????o do banco de investimentos tamb??m tem rela????o direta com a atualiza????o deste pre??o. (4) Contrariamente a intui????o, os pre??os n??o s??o atualizados de acordo com movimentos de mercado relativos ao per??odo de bookbuilding, e tampouco, as atualiza????es s??o maiores em momentos de mercado aquecido

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-12-19T21:54:33Z No. of bitstreams: 2 Aurelino Vargas da Silveira.pdf: 2622111 bytes, checksum: 16409aec71e1c595d1e49cbfc7558182 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-12-19T21:54:33Z (GMT). No. of bitstreams: 2 Aurelino Vargas da Silveira.pdf: 2622111 bytes, checksum: 16409aec71e1c595d1e49cbfc7558182 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-08-31 / The studied company has been Brazil for 60 years, and 126 worldwide. It uses the centralized control, and the transference price of trucks, bus and engines is accomplished with the delivery value, base costs, factory price and final price of business units. The search for continuous development creates an environment to defy costs and prices with the internal transference price locally. In this context, the aim of this research was to evaluate the institutionalization of the transference price of the company. For this we used the single case study methodology. The model was based in the New Institucional Sociology ??? NIS, in the concepts of the institutionalization stages, in Tolbert and Zucker??s dimensions, in Seo and Creed ??s institutional contradictions (inefficience, unadaptable, incompatibility and interests mismatch), as well as in Guapo??s study (principles, business units and practices). The analyzes showed the transfer price system used in a single case study in a relevant and global organization that was developed in a normative way and presented very specific specificities. In addition, the low autonomy of the business units and the centralization of decisions regarding the artefact in the organization supported the cost system and the price system used for the decision and formation of the sales price in the organization. It can be concluded that the transference price is used in a integrated way, and according to the head office rules, in spite of the local adaptation with the annual meetings. The results show that it can be found in the objetification process, with the tendency of the semi-institutional stage to the total institutionalization one. Besides that, the medium institutional contradiction, and the theorization and low dissemination activities have kept the legitimacy and the maintenance of the artefact structure in the company. In this way, the activity of theorization and the institutional contradictions can contribute with the risk of the artefact not being able to sediment. / A organiza????o em estudo est?? h?? 60 anos no Brasil e 126 no mundo. Utiliza o controle centralizado, e o pre??o de transfer??ncia de caminh??es, ??nibus e motores ?? realizado com o delivery value, base costs, factory price e pre??o final nas unidades de neg??cios. A busca por melhoria cont??nua cria um ambiente para desafiar custos e pre??os com o pre??o de transfer??ncia interno localmente. Nesse contexto, o objetivo geral desta pesquisa foi avaliar a institucionaliza????o do pre??o de transfer??ncia na organiza????o. Utilizou-se a metodologia do estudo de caso ??nico. O modelo se baseou na Nova sociologia Institucional (New Institucional Sociology - NIS), nos conceitos de est??gios de institucionaliza????o e dimens??es de Tolbert e Zucker, nas contradi????es institucionais de Seo e Creed (inefici??ncia, inadaptabilidade, incompatibilidade e desalinhamento de interesses) e no estudo de Guapo (princ??pios, unidades de neg??cios e pr??ticas). As an??lises evidenciaram o sistema de pre??o de transfer??ncia utilizado em um estudo de caso ??nico em uma organiza????o relevante e de atua????o global, que foi desenvolvido de forma normativa e apresentou especifidades bem particulares. Ademais, a baixa autonomia das unidades de neg??cios e a centraliza????o das decis??es quanto ao artefato na organiza????o suportaram o sistema de custos e o sistema de pre??os, utilizado para a decis??o e forma????o do pre??o de vendas na organiza????o. Pode-se concluir que ele ?? utilizado de forma integrada e de acordo com as normas da matriz, apesar da adapta????o local com as reuni??es anuais. Os resultados apontam que eles e encontra no processo de objetifica????o, com tend??ncia da fase de semi-institucionaliza????o para a de total institucionaliza????o. Al??m disso, a contradi????o institucional m??dia e atividade de teoriza????o e difus??o baixas, localmente, mantiveram a legitimidade e manuten????o da estrutura do pre??o de transfer??ncia na organiza????o. Desta forma, a atividade de teoriza????o e as contradi????es institucionais podem contribuir com o risco do artefato n??o conseguir se sedimentar.

Submitted by Raniere Barreto (raniere.barros@ufvjm.edu.br) on 2018-05-07T18:19:12Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) s?lvio_luiz_figueiredo.pdf: 1948091 bytes, checksum: 9615d43a375d54bc9dbbf67d8bec0dfb (MD5) / Approved for entry into archive by Rodrigo Martins Cruz (rodrigo.cruz@ufvjm.edu.br) on 2018-05-14T14:29:30Z (GMT) No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) s?lvio_luiz_figueiredo.pdf: 1948091 bytes, checksum: 9615d43a375d54bc9dbbf67d8bec0dfb (MD5) / Made available in DSpace on 2018-05-14T14:29:30Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) s?lvio_luiz_figueiredo.pdf: 1948091 bytes, checksum: 9615d43a375d54bc9dbbf67d8bec0dfb (MD5) Previous issue date: 2017 / O trabalho tem como objetivo estimar a demanda de ?gua do sistema de abastecimento p?blico da Cidade de Te?filo Otoni ? MG, bem como examinar os efeitos das vari?veis determinantes em seu comportamento. Permite ainda uma compreens?o do cen?rio pesquisado, possibilitando, deste modo, analisar a magnitude de poss?veis pol?ticas tarif?rias utilizadas, sendo capaz de sustentar no processo decis?rio sobre a necessidade de investimentos, por meio de proje??es do consumo. Para esse fim, utilizou-se t?cnicas de an?lise explorat?ria temporal de dados, considerando o per?odo de setembro de 2012 a dezembro de 2014, dividida em duas categorias de consumo: social e normal. O modelo de demanda de ?gua apoiou-se na estrutura tarif?ria da Companhia de Saneamento de Minas Gerais (COPASA-MG), visando avaliar aspectos importantes tanto para o servi?o de abastecimento de ?gua quanto de consumidores. Ressalta-se a import?ncia das vari?veis pre?o m?dio, renda e clima, objetivando-se substancialmente em encontrar os par?metros de elasticidade. A compreens?o desses par?metros viabiliza uma an?lise do impacto de pol?ticas tarif?rias e possibilita a proje??o do consumo futuro de ?gua no longo prazo. Os resultados encontrados destacam a inelasticidade pre?o da demanda de ?gua para ambas categorias estudadas, apresentando coeficientes significativos para o pre?o marginal e a vari?vel diferen?a. A quantidade de ?gua defasada e a renda para ambas as categorias estudadas, n?o apresentaram o sinal esperado pela literatura; j? o clima, na categoria normal, o coeficiente n?o foi significativo estatisticamente; e na categoria social, o coeficiente mostrou-se significativo. Portanto, presume-se um maior conhecimento na estrutura tarif?ria da cidade, al?m da busca por vari?veis que expliquem melhor a demanda de ?gua. / Disserta??o (Mestrado Profissional) ? Programa de P?s-Gradua??o em Tecnologia, Sa?de e Sociedade, Universidade Federal dos Vales do Jequitinhonha e Mucuri, 2017. / The objective of this work is to estimate the water demand of the Te?filo Otoni - MG public water supply system, as well as to examine the effects of the determinant variables on its behavior. It also allows an understanding of the researched scenario, thus making it possible to analyze the magnitude of possible tariff policies used, being able to sustain in the decision making process on the need for investments, through consumption projections. For this purpose, we used techniques for exploratory temporal data analysis, considering the period from September 2012 to December 2014, divided into two categories of consumption: social residential and normal residential. The water demand model was based on the tariff structure of the Minas Gerais Sanitation Company (COPASA-MG), in order to evaluate important aspects for both the water supply service and consumers. The significance of the variables average price, income and climate is emphasized, aiming substantially at finding the parameters of elasticity. The understanding of these parameters enables an analysis of the impact of tariff policies and enables the projection of future water consumption in the long term. The results found highlight the price inelasticity of water demand for both categories studied, presenting significant coefficients for the marginal price and the difference variable. The coefficient was not statistically significant, in the social category, the coefficient showed to be highly significant. The coefficient was not statistically significant, in the social category, the coefficient showed to be highly significant. Therefore, it is assumed a greater knowledge in the tariff structure of the city, besides the search for variables that better explain the water demand.