University of Macau / Faculty of Education

Submitted by Maicon Juliano Schmidt (maicons) on 2015-04-16T19:31:44Z No. of bitstreams: 1 Fernando Andrade Pereira.pdf: 1047077 bytes, checksum: caa67f4cd6ce326c4e049ff41bee6ee9 (MD5) / Made available in DSpace on 2015-04-16T19:31:44Z (GMT). No. of bitstreams: 1 Fernando Andrade Pereira.pdf: 1047077 bytes, checksum: caa67f4cd6ce326c4e049ff41bee6ee9 (MD5) Previous issue date: 2012-06-21 / Nenhuma / Este estudo tem como objetivo geral analisar a adequação da evidenciação contábil das mantenedoras das universidades brasileiras de ensino privado sem fins lucrativos em relação às normas contábeis e a legislação aplicável ao setor. A fundamentação teórica baseou-se no conceito e nas características do ensino superior, no sistema nacional de ensino do Brasil, na organização jurídica e administrativa das mantenedoras das instituições de ensino, na evidenciação (disclosure) contábil, bem como nos aspectos específicos da divulgação das demonstrações contábeis das mantenedoras das universidades privadas sem fins lucrativos. O enquadramento metodológico levou em consideração o estudo qualitativo e quantitativo com a utilização de pesquisa documental e auxílio de ferramentas estatísticas para análise e tratamento dos dados. A amostra reúne demonstrações contábeis publicadas do exercício de 2010 de 43 instituições de quatro regiões do Brasil, sendo 24 associações civis e 19 fundações de direito privado. Os resultados revelam que as associações mantêm melhores graus de conformidade em cinco dos sete itens analisados, apresentando um grau geral de 79% contra 70% das fundações, enquanto o grau geral de conformidade do estudo foi de 75%. Na análise por região, foi possível verificar que as instituições de ensino do Sudeste apresentaram melhores níveis de conformidade em relação às outras regiões da federação. As entidades do Sul apresentaram o pior grau geral médio na publicação das demonstrações contábeis. Complementando o estudo foram contrastados os níveis de conformidade com o tamanho das IES, representado pela receita bruta e os indicadores econômico-financeiros possibilitando afirmar que as IES que melhor divulgam são também aquelas de maior receita. A liquidez corrente foi o único indicador econômico financeiro que apresentou relação significante com os níveis de conformidade. / This study aimed to analyze the financial statements of entities that maintains nonprofit private universities in Brazil in accordance with accounting standards and applicable law. The theoretical framework used was based on the concept and characteristics higher education in Brazilian educational system, in legal and administrative organization of the entities that maintains educational institutions, in accounting disclosure and the content presented in the financial statements. The methodological framing took into account the qualitative and quantitative study with the use of documental research and help of statistical tools for analysis and data processing. The sample gathers published accounting statements of the financial year 2010 from 43 institutions in four Brazilian regions, being 24 civil associations and 19 foundations under private law. The results reveal that the associations maintain better conformity degrees in five of the seven analyzed items, presenting a general degree of 79% against 70% of the foundations, while the general degree of conformity of the study was of 75%. In the analysis by region, it was found that the educational institutions in the Southeast had higher levels of compliance in relation to other federal regions. The entities in the southern region were those that presented worst level of compliance in relation same as that indicated in legislation and standards for disclosure of accounting reports. Complementing studying, compliance levels were contrasted with gross income and economic indicators and financial of institutions allowing affirms that the institutions that disclose best are also those with higher income. The current ratio was the only economic-financial indicator that presented significant relation with the conformity levels.

The primary purpose of this study was to develop an industry-specific total quality service framework (as a potential basis for an established total quality service model) for private higher education institutions in South Africa. The framework (as a tool) will contribute to the need to manage service quality of these institutions on a holistic and strategic basis. Service quality is a challenge for any enterprise, especially for those in the service industry. It is of particular concern for private higher education institutions and one of their key challenges due to the increasingly competitive, marketing-oriented and highly regulated environment. In this environment, these institutions have to function, survive and compete, not only with one another, but also with public institutions of higher education. Competition is on the increase, and private higher education institutions need to find new ways to compete if they wish to survive in this dynamic service industry environment. The offering of excellent service quality could add to the long-term sustainability of private institutions and it could therefore also be the differentiating factor for success. The literature review for this study suggested that service quality can only be improved by identifying industry-specific service quality dimensions as a basis for the development of industry-specific frameworks and models. Using a mixed methods research approach (exploratory sequential mixed methods research design), this research was conducted on six private higher education institutes with 13 sites of delivery. Stage 1 of the study consisted of the qualitative exploration of total quality service dimensions from a top management perspective by means of semi-structured in-depth interviews following a conversational mode. A thematic analysis approach was applied during the data analysis. The validity and reliability of the data were tested via different strategies of trustworthiness. The instrument development stage was added as an intermediate stage of the research study. The developed instrument was informed and complemented by literature as well as the qualitative findings. Stage 2 of the research study consisted of the quantitative exploration of the importance of total quality service dimensions from the perspective of the internal (lecturers) and external (students) customers. The questionnaire was distributed via e-mail to all specified students and lecturers of selected private higher education institutions in the sampling frame. Data analysis included an exploratory factor analysis approach, which was followed by a confirmatory factor analysis. A conceptual measurement model was presented consisting of five 26 dimensions (variables) represented by five primary constructs. Both the internal and composite reliability scores were strong and the confirmatory factor analysis yielded a model with good fit. The modified conceptual model demonstrated evidence of unidimensionality and construct validity. The final step in the data analysis process represented thematic analysis of responses to the only open-ended question in the questionnaire, which yielded additional service quality dimensions. The application of the exploratory sequential mixed methods research design thus culminated in the final total quality service framework, which consists of selected top management perspectives (qualitative stage), the conceptual measurement model (quantitative stage) and the additional service quality dimensions identified from the open-ended question analysis. The current study was a pioneering effort that bridged a significant gap with the development of the first total quality service framework for private higher education institutions in South Africa. The framework provides the first building blocks towards a comprehensive total quality service model for measuring, managing and continuous improvement of total quality service in private higher education in South Africa. / Business Management / Ph. D. (Management Studies)

Thesis (D. Min.)--Liberty Baptist Theological Seminary, 1997. / Description based on print version record. Includes bibliographical references.

published_or_final_version / abstract / toc / Education / Master / Master of Science in Information Technology in Education

The work examines the diversity of the status of graduates of private and public colleges in the labor market. It describes the main differences between the two types of institutions. It includes argument for the existence of both types of institutions and the issue is viewed in terms of cost recovery of investments in education. As the main analysis method it is used questionnaires and structured interviews with personnel agencies. The main hypothesis of this study was proved. It means that graduates of private colleges are evaluated worse than graduates of public universities in the labor market.

No description available.

The purpose of this study was to to investigate the impact of leadership practices on service quality in private higher education in South Africa as a source of competitive advantage. Higher education institutions and, more specifically, private higher education institutions, have faced increasing pressure on many fronts in recent years. These pressures include increased competition, lack of support from key constituencies, an increase in the size and diversity of the student population, dealing with changing technology, increased calls for accountability, a higher demand for quality by all the stakeholders involved, more responsibility for research and teaching and greater emphasis on efficient and effective management. The literature review for this study suggested that leadership impacts positively on quality and, equally important, on service quality. The academic leaders at these institutions have a tremendous influence on the quality of the education provided and the service rendered to the growing number of students. Using a quantitative methodology and a cross-sectional survey research design, this study was conducted on five campuses of a prominent private higher education provider across South Africa using two survey instruments. The Leadership Practices Inventory (LPI) questionnaire was utilised to conduct the leadership survey while the SERVQUAL instrument was applied in the service quality survey. The campus principals of the five campuses and some of their selected subordinates completed the LPI survey. The SERVQUAL questionnaires were completed by 984 students from the five campuses. Correlation analysis was the major statistical tool used to analyse the data. The findings of the study indicated a strong positive linear correlation between the leadership practices of principals and service quality to students at these institutions. / Business Management / M. Com. (Business Management)

This study examined the extent of research and teaching on higher education programs in the United States that focuses on for-profit higher education. This descriptive study used a 30-item questionnaire to gather the information reported here. This survey instrument was sent to the entire population of interest. This population was made up of all of the programs in higher education that are listed in the ASHE Higher Education Program Directory, which is produced by the Association for the Study of Higher Education. The results of this research show that little research and teaching is being done that has a primary focus on for-profit higher education. Recommendations on how to address this are provided.

Made available in DSpace on 2015-12-04T11:45:13Z (GMT). No. of bitstreams: 1 Lucio_de_Souza_Machado.pdf: 1006813 bytes, checksum: 7f1abd85e6d25bc6f5f645ee660a65cb (MD5) Previous issue date: 2005-08-08 / The present research work aimed to study the Controller of College Teaching Institutions (IESs) in the metropolitan Goi??nia, concerning the elaboration of reports by the accounting and financial departments. Controller is meant as the main area of support to the management, responsible for the systematization of information from the several areas of the enterprise, which in this dissertation are the IESs. In the first part of the dissertation, we present the bibliographic revision about the concepts concerned with the Controller, its phases, as well as its application in the IESs. Then, we discussed the IESs, in a brief historical beginning and, later, their classification as an open system, their main activities, the component sub-systems and the discussion of the chief features linked to their management. In the study itself, we used a descriptive research and, as its operational instrument, the questionnaire, whose content is divided into 3 parts: part 1) the profile of the IESs; part 2) the understanding of the chief director/manager about the concepts attached to the Controller and; 3) to the reality of the IESs about the generation of accounting and financial reports. The collected data have been qualitatively tabulated and analyzed, and we found that the IESs of the Metropolitan Goi??nia do not have patronized accounting and financial reports. We also found out that the managers have and optimal view about the informatives linked to the Controller, as well as about the inherent concepts of the area, however their perception is not totally confirmed by the reality in which it is inserted. / A presente pesquisa teve por objetivo estudar a Controladoria das Institui????es de Ensino Superior da grande Goi??nia, quanto ?? gera????o de relat??rios pelas ??reas cont??bil e financeira. A Controladoria ?? entendida como a ??rea principal de apoio ?? gest??o, respons??vel pela sistematiza????o das informa????es geradas pelas v??rias ??reas da empresa, que nesta disserta????o s??o as IESs. Na primeira parte da disserta????o, ?? apresentada a revis??o bibliogr??fica sobre os conceitos ligados a Controladoria, suas fases, bem como sua aplica????o nas IESs. Em seguida, discutiu-se as IESs, num breve intr??ito hist??rico e, posteriormente, suas classifica????es como um sistema aberto, suas principais atividades, os subsistemas que as comp??em e a discuss??o dos principais aspectos ligados a sua gest??o. No tocante ao estudo, em si, utilizou-se da pesquisa descritiva e, como instrumento para operacionaliza????o da mesma, o question??rio, cujo conte??do est?? dividido em 3 partes: parte 1) perfil das IESs; parte 2) entendimento do principal dirigente/gestor sobre conceitos ligados ?? Controladoria e; parte 3) ?? realidade das IESs no que tange a gera????o de relat??rios cont??beis e financeiros. Os dados coletados foram tabulados e analisados qualitativamente, tendo constatado que as IESs da grande Goi??nia n??o t??m um padr??o de relat??rios cont??beis e financeiros. Observou-se tamb??m, que os gestores t??m uma ??tima vis??o acerca dos informativos ligados ?? Controladoria, bem como de conceitos inerentes ?? ??rea, por??m sua percep????o n??o ?? totalmente confirmada na realidade, a qual se insere.