Made available in DSpace on 2015-12-04T11:45:34Z (GMT). No. of bitstreams: 1 Paulo_Nogueira_Andrade_Godoi.pdf: 490911 bytes, checksum: 8ecd1070253900a32b854e817eba6690 (MD5) Previous issue date: 2002-12-03 / This work has the objective of analyzing the readability of a kind of publication named Management Report, published by Brazilian companies with stock on the market. Written at the discretion of the management, it is very flexible regarding style and structure, involving the presentation of clear and relevant information. This should help investors and creditors, current and potential, as well as other users, in evaluating the probable amount of capital gain and dividends, sales, and the timely receiving of certificates and loans. To offer high quality reports is essential to satisfy the investor's needs for information, so they can make decisions, based on clear and reliable facts. Writing them down clearly, however, is no easy task. Readability is one of the clarity attributes a text, allowing for a fast and easy communication. It calls for short words and sentences. There are more than 35 formulas to estimate text readability in English. The Flesch Readability Formula, developed by Flesch (1948) is most commonly used for English texts, and is considered by Jones (1948) to be the preferred method. It takes into account the average length of words (in syllables per word) and sentences (words per sentence) in a text, resulting in a score of 0 to 100. Because words in English have 1.8 syllables on average, while in Portuguese, words have 2.2 syllables, the Flesch Formula had to be adapted to Portuguese texts. Martins et al (1996) made a direct comparison study applying the Flesch formula to English texts and to their translations into Portuguese, revealing a readability score averaging 42 points less for Portuguese texts. Hence, they advise adding up this figure to the formula's result to get the adapted score. We have applied the adapted Flesch formula to a sample of 22 Management Reports published by Brazilian companies with stock on the market. The results have indicated 32.83% of results on the very difficult level, while the remainder 68.18% was on the a little difficult level. This means that none of the reports had scores corresponding to an easy and pleasant reading. These results indicate that the management of companies is not taking the opportunity to improve the communication with this kind of report. This could be done, considering the readability, text attribute that advocates a language of easy assimilation, allowing a faster comprehension by the reader. / O objetivo deste trabalho ?? estudar a legibilidade no tipo de texto denominado Relat??rio da Administra????o, que ?? publicado por companhias brasileiras de capital aberto. Elaborado de forma discricion??ria pela administra????o, ele permite maior flexibilidade tanto no estilo como na estrutura????o, que compreende a apresenta????o de informa????es claras e oportunas. Estas devem ajudar os investidores e credores, atuais e potenciais e outros usu??rios, na avalia????o de montantes, prov??veis recebimentos de dividendos e juros, produto da venda e do resgate, vencimento de t??tulos ou empr??stimos. Oferecer relat??rios de alta qualidade ?? fundamental para atender ??s necessidades de esclarecimento dos investidores, a fim de que possam tomar decis??es, com base em informa????es claras e verdadeiras, mas escrev??-Ias de forma adequada e concisa n??o ?? tarefa f??cil. A legibilidade, um dos fundamentos da clareza do texto, respons??vel por uma comunica????o r??pida e f??cil, consiste na utiliza????o de palavras de f??cil compreens??o e senten??as curtas. Existem mais de 35 f??rmulas para avalia????o da legibilidade de textos em ingl??s. A Flesch Readability Formula, desenvolvida por Flesch (1948) ?? a mais freq??entemente utilizada para textos em ingl??s e considerada por Jones (1948) o m??todo preferido. Consiste em considerar a extens??o m??dia das palavras (n??meros de s??labas por palavra) e das senten??as (n??mero de palavras por senten??a) contidas em um texto, para calcular um ??ndice de legibilidade, em escala de O a 100. Como as palavras, em ingl??s, t??m, em m??dia, 1,8 s??labas por palavra, enquanto, em Portugu??s, t??m, em m??dia, 2,2 s??labas, a f??rmula Flesch precisou ser modificada para textos em l??ngua portuguesa. Martins et ai (1996) elaboraram um estudo comparando diretamente a aplica????o dessa f??rmula a textos originais, em ingl??s, e a suas tradu????es. Estas apresentaram, em m??dia, 42 pontos abaixo, dentro da escala de legibilidade. Portanto, determinou-se que o ajuste de f??rmula consiste em acrescentar esse n??mero ao resultado, antes de localiz??-Ia na escala de legibilidade. A f??rmula Flesch adaptada foi, ent??o, aplicada a uma amostra de 22 Relat??rios de Administra????o publicados por companhias brasileiras de capital aberto. Os resultados indicaram que 31,82% apresentaram um n??vel considerado muito dif??cil, e os demais, 68,18%, pouco dif??cil, ou seja, nenhum apresentou um ??ndice que evidenciasse linguagem de f??cil compreens??o. Esses resultados revelam que as administra????es est??o perdendo a oportunidade de melhorar a sua comunica????o atrav??s de relat??rios. Isso pode ser feito, tomando-se como base a t??cnica da legibilidade, caracter??stica do texto que, pela sua linguagem de f??cil assimila????o, possibilita ao leitor uma compreens??o r??pida.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-05-25T18:52:58Z No. of bitstreams: 2 Ieda_Maria_Zavatieri.pdf: 2143999 bytes, checksum: 0822b820c9134dcf89013ca619b15e2f (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-05-25T18:52:58Z (GMT). No. of bitstreams: 2 Ieda_Maria_Zavatieri.pdf: 2143999 bytes, checksum: 0822b820c9134dcf89013ca619b15e2f (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2016-03-23 / The objective of this study was to analyze the reporter of human capital in integrated reporting in the banking sector and suggest a proposal for standardization. Were the three largest financial institutions intentionally selected, public companies - Bradesco, Ita?? Unibanco and Santander - from 2013 and 2014, which have integrated their reports with different patterns. The methodology of research was used qualitative approach to research of application of descriptive, using documentary study. The research analyzed the composition of human capital items, the way the information was reported and the level of adherence to the conceptual framework established by the International Integrated Reporting Council to prepare the Integrated Reporting <IR>. The result of the analysis found that companies are in early stages and evolving in the development of human capital reporting in its integrated reporting. This study concluded that there is no standardization in the way of reporting the information, but the content is consistent and in accordance with the guidelines established by the conceptual framework of the International Integrated Reporting Council and International Organization for Standardization in its ISO 26000, both founded with the good labor practices and human rights. Thus, the disclosure framework suggested in this paper can be useful to standardize the form of presentation of this information and contribute towards improving the accounting information quality, minimize information asymmetry and thus allow greater comparison between the institutions in respect to human capital. / O objetivo do presente trabalho foi analisar o reporte do capital humano em relat??rios integrados do setor banc??rio e sugerir uma proposta de padroniza????o. Foram intencionalmente selecionadas as tr??s maiores institui????es financeiras, companhias de capital aberto - Bradesco, Ita?? Unibanco e Santander - no per??odo de 2013 e 2014, que possuem seus relat??rios integrados elaborados com padr??es diferenciados. A metodologia da pesquisa utilizada teve abordagem qualitativa, com aplica????o de pesquisa do tipo descritiva, por meio de estudo documental. A pesquisa analisou a composi????o dos itens do capital humano, a maneira como as informa????es foram reportadas e o n??vel de ader??ncia ?? estrutura conceitual estabelecida pelo International Integrated Reporting Council para elabora????o do Integrated Reporting <IR>. O resultado da an??lise verificou que as empresas est??o em fase incipiente e evoluindo na elabora????o do reporte do capital humano em seus relat??rios integrados. Este estudo concluiu que n??o h?? padroniza????o na forma de reportar as informa????es, mas o conte??do est?? consistente e em conformidade com as diretrizes estabelecidas pela estrutura conceitual do International Integrated Reporting Council e International Organization for Standardization em sua norma ISO 26000, ambas fundamentadas com as boas pr??ticas trabalhistas e os direitos humanos. Desta forma, a estrutura de divulga????o sugerida neste trabalho pode ser ??til para a padroniza????o da forma de apresenta????o dessas informa????es e contribuir no sentido de melhoria da qualidade da informa????o cont??bil, minimizar a assimetria da informa????o e com isso permitir maior compara????o entre as institui????es no que tange ao capital humano.

Made available in DSpace on 2016-07-27T13:52:56Z (GMT). No. of bitstreams: 1 Patricia Gouvea Nunes.pdf: 1241129 bytes, checksum: 81d5753f96863617a5d23d03b82f68f1 (MD5) Previous issue date: 2013-08-22 / The present dissertat ion aims at invest igat ing and analyzing how municipal - run nursery school male teachers f rom Rio Verde, State of Goiás, are seen by the school community. The study intended to answer the following quest ions: are there many nursery male teachers in basic educat ion? How does a male teacher consist himself in a social space that has mainly female teachers? How do the students´ parents and coworkers see male teachers in nursery schools? For this study, it was invest igated the inst itut ions and the number of male and female teachers that work in municipal - run nursery schools of Rio Verde. I t can be assumed that acknowledgement of women in this f ield of work became a habitus. I t was possible to ident ify that male teacher ´s pract ice in nursery schools in Rio Verde is expressed by power relat ions that run through social and gender relat ions in social spaces. Moreover, male teachers in places historical ly considered women´s spaces maintain t radit ional mascul inity in teaching pract ice, as cultural habitus kept by symbolic violence. The discussion and theor izat ion of gender and teaching were based on Scot t (1995), Louro (2011) , Assunção (1996), Carvalho (1999) and Rosemberg (2001). Bourdieu´s concepts of habitus and symbol ic violence and Robert Connel´s studies (1995) of mascul inity were used in order to understand and give theoret ical support to the invest igat ion. / A presente disser tação tem como objet ivo invest igar e analisar o professor homem na educação infant il da rede municipal de ensino de Rio Verde (GO) e como este é percebido pela comunidade escolar. A invest igação orientou-se por questões como: existem muitos professores homens nesta etapa da educação básica? Como o professor homem se const itui/se constrói nesse espaço social que é composto majoritar iamente por mulheres? Como os pais de alunos(as) e colegas de t rabalho percebem o professor homem na educação infant il? Esta invest igação desenvolveu-se mediante estudo bibl iográf ico, anál ise documental , aplicação de quest ionár ios e entrevistas. Levantou-se dados sobre as inst ituições de educação infant il de Rio Verde, destacando o número de inst ituições e de professores e professoras que nelas atuam, por sexo. Pode-se dizer que se tornou um habitus o reconhecimento de mulheres nessa mesma função. Ident if icou-se que a atuação docente dos professores homens do município de Rio Verde na educação infant il é marcada por relações de poder que permeiam as relações sociais e de gênero presentes nos espaços sociais. Constatou-se ainda que homens em espaços considerados historicamente como femininos apresentam a manutenção de caracter íst icas da prát ica docente associadas à masculinidade tradicional, como um habitus cultural mant ido pela violência simból ica. Teve-se como suporte teór ico para esta pesquisa estudos que nos permit i ram conceituar e contextual izar gênero e docência real izados por autores(as) como Scot t (1995), Louro (2011), Assunção (1996), Carvalho (1999) e Rosemberg (2001). Os conceitos de Habitus e de violência simból ica, de Pierre Bourdieu (2011) , e os estudos sobre masculinidades, de Robert Connel (1995) , auxil iaram-nos no entendimento e na sustentação teórica para as questões que nos propomos a desenvolver .

Abstract In this thesis, I attempt to examine Jamaica Kincaid¡¦s re-negotiation with the politics of power relations in her novels. Kncaid¡¦s novels, through the strategic deployment of autobiographical writing, redress the power dimension in the notions of self and history. The fact that Kincaid frames the field of power relations within the thematic recurrence of mother-daughter relations structures her novels in a way that conflates her personal stories with her group history. Moreover, such a structure emphatically registers the self-positioning act of Kincaid¡¦s writing as a strategy for survival. The first chapter explores how Kincaid mobilizes her self-writing as an act of political resistance. On the one hand, Kincaid opposes her writing which is delivered in the name of herself or her culture to the poststructuralist pronouncements of the general demise of a writing subject. On the other hand, Kincaid, through implicating the poststructuralist fracture of self in the protocol of decolonization, attempts to strategically inhabit in what Homi Bhabha calls the in-between space to define herself. The second chapter deals with the inscription of historical forces on the body. Foucault¡¦s genealogical unpacking of history in the body here helps to investigate how Kincaid¡¦s fictional alter egos bear and, more importantly, act out against the inscription of power. The third chapter focuses on the politics of Kincaid¡¦s autobiographical writing. At first, I unpack the relations between history and the politics of women¡¦s writing in the West Indies, and borrow the poststructuralist interrogation of Western historical knowledge to contradict the West¡¦s epistemological claims to West Indian history. And then I turn to the analysis of Kincaid¡¦s autobiographical writing, which, through its thematic deployment of mother-daughter relations, turns on the political empowerment in her strategic integration of her personal and collective history.

Made available in DSpace on 2015-12-04T11:45:37Z (GMT). No. of bitstreams: 1 Solange_Maria_da_Silva.pdf: 1098938 bytes, checksum: f4ddb860dac06301aaa61abc1950f791 (MD5) Previous issue date: 2005-06-27 / This study has as a purpose to contribute with the disclosure aspects in the lodging segment with a proposal of rendering of accounts for the investors. The study was based on the premise that the accounting information that adequately evidences the patrimonial situation, in a standardized way, allows the comparability among the means of accommodation, be them hotels, flats or similars, and contributes to a bigger transparency and improvement in the process of taking decisions by the investors. Starting from this, a bibliographic survey of relevant aspects of the accounting disclosure and a field research were carried out having as an objective to identify the reports and accounting needs of the asset management companies for the rendering of accounts to the investors, and to propose a sample in accordance with what is established in the Uniform System of Accounts for the Lodging Industry. The methodology adopted was data-collection, through a questionnaire to the companies of asset management located in Sao Paulo contracted to represent the investors in hotel industry properties. The results of the survey has demonstrated a gap between the reports that the companies of asset management receive from the hotel management companies to be sent to the investors and the minimum information disciplined in the Uniform System and required for a good practice of disclosure, proclaimed by national and international norm trends, a space filled by the object of the present work. A sample of rendering of accounts was formulated which contemplates Balance Sheet, Statement of Income, Statement of Cash Flow, Statement of Added Value, Budget and Explanation Notes, the minimum instruments necessary to enable the investors to take a quality decision. / Esse estudo tem por finalidade contribuir com os aspectos de evidencia????o nos meios de hospedagem com uma proposta de presta????o de contas para os investidores. O estudo baseou-se na premissa de que as informa????es cont??beis que evidenciam adequadamente a situa????o patrimonial, de forma padronizada permitem a comparabilidade entre os meios de hospedagem, sejam eles hot??is, flats ou similares, e contribuem para maior transpar??ncia e melhoria no processo de tomada de decis??o pelos investidores. A partir disso, realizou-se um levantamento bibliogr??fico dos aspectos relevantes da evidencia????o cont??bil, e pesquisa de campo com o objetivo de identificar as necessidades de relat??rios e informa????es cont??beis das empresas de asset management para presta????o de contas aos investidores, e propor um modelo, de acordo com o estabelecido no Uniform System of Accounts for the Lodging Industry. A metodologia adotada valeu-se de levantamento de dados por question??rio junto ??s empresas de asset management situadas em S??o Paulo, contratadas para representar os investidores de im??veis com base hoteleira. Os resultados da pesquisa demonstraram a exist??ncia de uma lacuna entre os relat??rios que as empresas de asset management recebem das administradoras hoteleiras para envio aos investidores e as informa????es m??nimas disciplinadas no Uniform System, e requeridas por uma boa pr??tica de evidencia????o, apregoada pelas tend??ncias de normas nacionais e internacionais; omiss??o essa preenchida pelo objeto do presente trabalho. Formulou-se um modelo de presta????o de contas que contempla: Balan??o Patrimonial, Demonstra????o de Resultados do Exerc??cio, Demonstra????o de Fluxo de Caixa, Demonstra????o do Valor Adicionado, Proje????es de Resultado e Notas Explicativas, instrumentos m??nimos necess??rios para munir os investidores para uma decis??o de qualidade.

Made available in DSpace on 2014-12-17T14:53:12Z (GMT). No. of bitstreams: 1 FranciscoMJO.pdf: 264705 bytes, checksum: e59623fb1322092d23f748531f92f075 (MD5) Previous issue date: 2006-05-19 / The present study makes an analysis of the Development Program of Beekeeping on Rio Grande do Norte, evaluating the model of management implanted for the SEBRAE/RN in the production of bee honey in Rio Grande do Norte; on the basis of the annual reports emitted by the company in 2003, 2004 and 2005 a discerning survey is done in order to identify to the positive points and the possible imperfections that need to be readjusted, or to be substituted for the success of the program; a bibliographical study of the main authors of the subject with the purpose to gound the study, necessary base for the good performance of this work; the study made with the reports identifies some readjustments that need to be corrected, that will be suggested in the end of this study. However the work developed for the SEBRAE/RN is of good quality and the identified negative points do not compromise the good performance of the program, but it can delay the success desired; Despite the studied reports being inconsistent in some points, it can be identified significant improvements with the result of the work developed for the SEBRAE/RN, among others the creation of financial alternatives for the agriculturists who deal with the beekeeping, the employment, income and development of the enterprising capacity of the producers. However, is verified that it would have to exist more efficient ways that made possible a bigger interaction among the managers of the program and the participant public so that the continuous and necessary improvements were made to any well guided project / O presente estudo faz uma an?lise do Programa de Desenvolvimento da Apicultura do Rio Grande do Norte, avaliando o modelo de gest?o implantado pelo SEBRAE/RN na produ??o de mel de abelha no Rio Grande do Norte. Com base nos relat?rios anuais emitidos pela empresa em 2003, 2004 e 2005, faz-se um levantamento criterioso a fim de identificar os pontos positivos e as poss?veis falhas que precisam ser reajustadas ou substitu?das para o sucesso do programa. Foi realizado um estudo bibliogr?fico dos principais autores que trataram do assunto com a finalidade de fundamentar o estudo, base necess?ria para o bom desempenho deste trabalho. O estudo feito a partir dos relat?rios identifica alguns reajustes que precisam ser corrigidos, o que ser? sugerido no final deste estudo. No entanto, o trabalho desenvolvido pelo SEBRAE/RN ? de boa qualidade e os pontos negativos identificados n?o comprometem o bom desempenho do programa, apesar de poderem retardar o sucesso desejado. Ainda que os relat?rios estudados sejam inconsistentes em alguns pontos, podem-se identificar melhorias significativas com o resultado do trabalho desenvolvido pelo SEBRAE/RN, entre outros a cria??o de alternativas financeiras para os agricultores que lidam com a apicultura, a gera??o de empregos, renda e desenvolvimento da capacidade empreendedora dos produtores. Contudo, verifica-se que deveriam existir meios mais eficazes que possibilitassem uma maior intera??o entre os gestores do programa e o p?blico participante para que fossem feitas as melhorias cont?nuas e necess?rias a qualquer projeto bem orientado

Made available in DSpace on 2014-12-17T14:56:01Z (GMT). No. of bitstreams: 1 JoseADC_DISSERT.pdf: 2896426 bytes, checksum: 501eb15ac7a699ff2e801d59e02bb1d6 (MD5) Previous issue date: 2012-04-13 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / This paper aims to design and develop a control and monitoring system of vending machines, based on a Central Processing Unit with peripheral Internet communication. Coupled with the condom vending machines, a data acquisition module will be connected to the original circuits in order to collect and send, via internet, the information to the healthy government agencies, in the form of charts and reports. In the face of this, such agencies may analyze these data and compare them with the rates of reduction, in medium or long term, of the STD/AIDS in their respective regions, after the implementation of these vending machines, together with the conventional preventing programs. Reading the methodology, this paper is about an explaining and bibliography research, with the aspect of a qualitative-quantitative methodology, presenting a deductive method of approach and an indirect documentation technique research. About the results of the tests and simulations, we concluded that the implementation of this system will have the same success in any other type of dispenser machine / Este trabalho tem como proposta o projeto e desenvolvimento de um sistema de controle e monitoramento de m?quinas dispensadoras, tendo como base uma Unidade Central de Processamento com perif?rico de comunica??o atrav?s da internet. Acoplado ?s m?quinas dispensadoras de preservativos masculinos, um m?dulo de aquisi??o de dados ser? conectado aos circuitos originais com o objetivo de coletar e enviar, de forma on-line, as informa??es para os ?rg?os governamentais da sa?de, em forma de gr?ficos e relat?rios. Diante disso, tais ?rg?os poder?o analisar estes dados e compar?-los com os ?ndices de redu??o, em m?dio ou longo prazo, das DST/AIDS nas respectivas regi?es, ap?s a implanta??o dessas m?quinas dispensadoras, juntamente com os programas convencionais de preven??o. No que tange ? metodologia, cuida-se de um artigo de pesquisa com vertente metodol?gica quali-quantitativa, apresentando m?todo de abordagem dedutivo e t?cnica de pesquisa de documenta??o indireta. No que concerne aos resultados dos testes e simula??es, pudemos concluir que implanta??o deste sistema ter? o mesmo sucesso em qualquer outro tipo de m?quina dispensadora

Made available in DSpace on 2015-12-03T18:35:11Z (GMT). No. of bitstreams: 1 Joao_Luis_Priori_Porto.pdf: 700948 bytes, checksum: 320e3f05c7ba8e849823f10635ca8cb1 (MD5) Previous issue date: 2010-02-26 / The objective of this research was to verify the level of disclosure of the risks associated with climate change in the reports of companies of the corporate sustainability index stock (ISE) of (BM&FBOVESPA). To acomplish this objective a content analysis was performed in the Environmental or Sustainability Reports, Financial Statements, and in the Management Report of the year 2008, from companies that have remained members of ISE, for three consecutive years, in the period from 2006 to 2008. The level of disclosure was assessed on the basis of the types and characteristics of disclosure: (declarative, quantitative, monetary , monetary and quantitative). Understanding that is relevant not only to investigate the level of risk disclosure, other specific objectives were established related to risk management, mitigating actions and opportunities related to climate change disclosure. The results showed that in the sustainability reports, for the period under examination and, in the set of categories analysed, a total of 228 disclosures for a total maximum possible of 322, i.e. 65%. In the Management Report this percentage is reduced to 27% and in the explanatory notes to 6%. In the Sustainability reports, of 14 companies analysed, 4 have a disclosure index above 80%, 7 companies showed indexes between 50 and 80% and 3 between 30 to 48%. The category with the largest index of disclosure was the strategic analysis of climatic risks whose index reached 84%, the ISO 14000 certification subcategory was disclosed in 100% of the companies. Although most of the information disclosed be as declarative type, the category Mitigating Actions presented the largest monetary quantitative information index, the subcategory Environmental Investments had its values available for 100% of the companies. It was also found in the category Opportunities, a companies' concern to disseminate information on new products (57%), alternative energy sources (86%) and information about ecoefficiency (100%). / A presente pesquisa teve como objetivo verificar o n??vel de divulga????o dos riscos associados ??s mudan??as clim??ticas nos relat??rios das empresas integrantes do ??ndice de Sustentabilidade Empresarial (ISE) da Bolsa de Valores, Mercadorias e Futuros do Estado de S??o Paulo (BM&FBOVESPA). Nesse sentido, foram analisados os relat??rios ambientais ou de sustentabilidade, as demonstra????es cont??beis e os relat??rios da administra????o, do ano de 2008, das empresas que permaneceram integrantes do ISE, por tr??s anos consecutivos, no per??odo de 2006 a 2008. O n??vel de divulga????o foi avaliado com base nos tipos ou caracter??sticas da informa????o (declarativa, quantitativa n??o monet??ria, quantitativa monet??ria, quantitativa monet??ria e n??o monet??ria). Considerando relevante n??o somente investigar o n??vel da divulga????o dos riscos, foram estabelecidos objetivos espec??ficos relacionados ?? divulga????o da gest??o dos riscos, das a????es mitigadoras e das oportunidades relacionadas ?? mudan??a clim??tica. Os resultados demonstram que, nos relat??rios de sustentabilidade, no per??odo analisado e, no conjunto das categorias analisadas, o n??mero total evidenciado foi de 228 divulga????es para um total m??ximo poss??vel de 322, ou seja, 65%. No relat??rio da administra????o, esse percentual se reduz para 27% e nas notas explicativas para 6%. Nos relat??rios de sustentabilidade, das 14 empresas analisadas, 4 apresentaram ??ndice de divulga????o acima de 80%; 7 empresas apresentaram ??ndices entre 50 e 80% e 3 entre 30 a 48%. A categoria com maior ??ndice de divulga????o foi a de an??lise estrat??gica dos riscos clim??ticos, cujo ??ndice atingiu 84%, destacando-se a subcategoria certifica????o ISO 14000 divulgado em 100% das empresas. Embora a maior parte das informa????es divulgadas seja do tipo declarativa, a categoria a????es mitigadoras apresentou o maior ??ndice de informa????es quantitativo monet??rio, sendo que a subcategoria investimentos ambientais teve seus valores divulgados em 100% das empresas. Constatou-se, tamb??m, na categoria oportunidades, uma preocupa????o, por parte das empresas, em divulgar informa????es sobre novos produtos (57%), fontes alternativas de energia (86%) e informa????es sobre ecoefici??ncia (100%).

Submitted by SBI Biblioteca Digital (sbi.bibliotecadigital@puc-campinas.edu.br) on 2018-04-06T18:03:10Z No. of bitstreams: 1 TADEU COELHO GON?ALVES DE SOUZA.pdf: 7896670 bytes, checksum: 16675da62ff8734c193931e7c3b6713e (MD5) / Made available in DSpace on 2018-04-06T18:03:11Z (GMT). No. of bitstreams: 1 TADEU COELHO GON?ALVES DE SOUZA.pdf: 7896670 bytes, checksum: 16675da62ff8734c193931e7c3b6713e (MD5) Previous issue date: 2018-02-07 / Sustainability has become an important tool in relation to market competitiveness. As in all areas, sustainability must also be seen as a strategy for Higher Education Institutions (HEIs).Therefore, the relevance of sustainability reports, which disseminate information about the impacts of a given HEI on the environment, the economy and society. The reports give tangible and concrete form to the abstract questions, helping to better understand and manage the effects of the development of sustainability on its activities and strategies. This new idea of integrating strategic information on sustainability with other financial and material data represents a significant and positive development. The big impasse is how to kick-start? How to start sustainability reporting in a simpler and easier way, so that organizations or HEIs are more interested in creating their reports? This study is anchored in the guidelines of the Global Reporting Initiative (GRI), considered the main instrument of communication of environmental, economic and social performance of organizations. For GRI, sustainability can only be achieved through a balance between environmental, economic and social needs, as long as it doesn?t compromise its future development. The present work has the objective of carrying out a case study in a nonprofit oriented Communal IES, located in the interior of the state of S?o Paulo, to verify the possibility of elaboration and implementation of a sustainability report, based on the guidelines developed by GRI. Sustainability indicators related to the economic, social and environmental dimensions of sustainability were divided into: factors extracted from the University's PDI; factors adopted by the University that are not included in the PDI and factors included in the GRI booklet - not adopted by th University. The data collected allow us to state that the guidelines of a sustainability report, as they are included in the GRI booklet, can be applied in the HEI studied, since they are universally applicable to companies of all sizes, types and sectors of the market. However, in order to be able to produce its own sustainability report, the HEI studied needs to take some actions, such as: the decision making to produce its own sustainability report; organization of the information, reporting on its deliberate and emerging strategic actions in documents, as mentioned previously; training of people to organize information and report production; awareness and mobilization of the academic community for engagement in sustainable actions; publication of the sustainability report; adoption of strategies so that the sustainable actions are inserted and practiced more and more, becoming part of the culture in the campuses of the institution, and; annual sustainability targets so that, each year, the sustainability report is expanded and improved according to the instructions of the GRI booklet. The elaboration of its own sustainability report will allow the studied University benefits that add up to positive values, increase the chances of loyalty to the market, and also allow the periodic analysis of the data to compare performance with other organizations. / A sustentabilidade tem se tornado uma importante ferramenta frente ? competitividade de mercado. Assim como em todas as ?reas, a sustentabilidade tamb?m deve ser vista como uma estrat?gia para as Institui??es de Ensino Superior (IES). Da?, ent?o, a relev?ncia dos relat?rios de sustentabilidade, os quais divulgam informa??es sobre os impactos de uma determinada IES no meio ambiente, na economia e na sociedade. Os relat?rios d?o forma tang?vel e concreta ?s quest?es abstratas, ajudando a compreender e gerir melhor os efeitos do desenvolvimento da sustentabilidade sobre suas atividades e estrat?gias. Essa nova ideia de integrar informa??es estrat?gicas sobre sustentabilidade a outros dados financeiros e materiais representa uma evolu??o significativa e positiva. O grande impasse ?: como dar o pontap? inicial? Como iniciar os relatos de sustentabilidade de uma maneira mais simples e f?cil, de forma que as organiza??es ou IES tenham maior interesse em criar seus respectivos relat?rios? Este estudo est? ancorado nas diretrizes da Global Reporting Initiative (GRI), considerada como o principal instrumento de comunica??o do desempenho ambiental, econ?mico e social das organiza??es. Para a GRI, a sustentabilidade s? pode ser alcan?ada por meio de um equil?brio entre as necessidades ambientais, econ?micas e sociais, desde que n?o comprometa o seu desenvolvimento futuro. O presente trabalho tem o objetivo realizar de um estudo de caso em uma IES Comunit?ria, sem fins lucrativos, situada no interior do estado de S?o Paulo, para verificar a possibilidade de elabora??o e implanta??o de um relat?rio de sustentabilidade, baseado nas diretrizes desenvolvidas pela GRI. Foram elencados indicadores de sustentabilidade voltados ?s dimens?es econ?mica, social e ambiental da sustentabilidade, divididos em: Fatores extra?dos do PDI da Universidade; Fatores adotados pela Universidade que n?o constam no PDI e Fatores constantes da cartilha GRI - n?o adotados pela Universidade. Os dados coletados permitem afirmar que as diretrizes de um relat?rio de sustentabilidade, conforme constam na cartilha GRI, podem ser aplicados na IES estudada, uma vez que s?o universalmente aplic?veis a empresas de todos os tamanhos, tipos e setores do mercado. Entretanto, para estar em condi??o de produzir o seu pr?prio relat?rio de sustentabilidade, a IES estudada precisa realizar algumas a??es, tais como: tomada de decis?o para produzir o seu pr?prio relat?rio de sustentabilidade; organiza??o das informa??es relatando as suas a??es estrat?gicas, deliberadas e emergentes, em documentos, conforme j? mencionado anteriormente; treinamento de pessoas para organiza??o das informa??es e produ??o do relat?rio; conscientiza??o e mobiliza??o da comunidade acad?mica para o engajamento em a??es sustent?veis; publica??o do relat?rio de sustentabilidade; ado??o de estrat?gias para que as a??es sustent?veis sejam inseridas e praticadas cada vez mais, tornando-se parte da cultura nos campi da institui??o, e; estabelecimento de metas sustent?veis anuais para que, a cada ano, o relat?rio de sustentabilidade seja ampliado e aprimorado, de acordo com as instru??es da cartilha GRI. A elabora??o do seu pr?prio relat?rio de sustentabilidade permitir? ? Universidade estudada auferir benef?cios que somam valores positivos, proporcionam o aumento das chances de fideliza??o junto ao mercado e, tamb?m, possibilitam a an?lise peri?dica dos dados para compara??o de desempenho junto ? outras organiza??es.

Este trabalho apresenta o desenvolvimento de um Framework de persistência que utiliza banco de dados objeto-relacional como mecanismo de persistência. Tendo por objetivo usar os conceitos de orientação a objetos descritos na norma SQL:2008, conceitos como: objeto (atributos e métodos), herança, agregação, composição, referências (REF) e estruturas multivaloradas (arrays e multiset). Para tanto se desenvolveu e formalizou (XSD) um arquivo XML que representa um esquema de objetos através da norma SQL:2008. Da mesma forma definiu-se um conjunto de anotações Java, com o intuito de facilitar a utilização e configuração do Framework, o qual é chamado de O-ODBM (Object Object-Relational Database Management). / Persistent Frameworks have been used to aid developers, managing all access to DBMS. This kind of tool maps objects from OO applications to relational databases. Besides, allow developers to persist objects without solid knowledge about DBMSs and specific languages, making better the developers productivity, mainly when different DBMS is used. On the other hands, since 1999 the SQL specification has introduced new features to manipulate objects in relational databases which since then has been called Object-Relational Database (ORDB). At present, many DBMS offer resources to manipulate objects in database, but the most of the application developers just map class to relations tables, failing to exploit the strength of O-R model. The lack of the tools that aid the project of database contributes to this situation. Considering the vantages of use of the persistent frameworks and the ORDBs, this article introduces the O-ODM (Object-Object Database Mapping) a persistent framework for relational object databases.