Made available in DSpace on 2016-04-26T20:23:54Z (GMT). No. of bitstreams: 1 Rodrigo Rocha Monteiro de Castro.pdf: 1990721 bytes, checksum: 627f892a402a098709fb3c53056fcf37 (MD5) Previous issue date: 2015-09-21 / This thesis provides a new approach to reorganizations by initially identifying reorganization as a category in which the following reorganizations are inserted (i) corporate; (ii) business; and (iii) associative. This distinction leads to the necessary comprehension that the legal framework applicable to each type of reorganization is different and that the person carrying the reorganization may choose from one of these types of reorganization to fulfil its own interests or to have personal gains without sharing them with the other shareholders (when such person is a controlling shareholder) or with any shareholder (when such person is a managerial controller). This scenario is stressed when the capital structure of companies change and mainly in public listed companies subject to minority corporate control or managerial business control. There are incentives for choosing one of these reorganizations types to prevent certain persons (all the shareholders or only the minority shareholders, as the case may be) from participating in the decision making process (corporate approval of the reorganization), from exercising rights that they are entitled when other types of reorganizations are chosen (such as a mandatory offer of acquisition of shares or right of withdrawal) and from benefiting the same conditions applicable to the person that chooses the type of the reorganization. Therefore, based in the different legal frameworks of reorganizations and conflicts that may exist between controlling/minority shareholders and partner/managerial controller, it is necessary to create mechanisms to protect the private investment / Esta tese oferece um novo tratamento às reorganizações, ao identificar, inicialmente, que a reorganização é gênero, de que são espécies as reorganizações (i) societárias, (ii) empresariais e (iii) associativas. Essa distinção leva ao necessário reconhecimento de que os regimes jurídicos aplicáveis, a cada espécie, são distintos, e podem ser modulados pelo protagonista da reorganização para satisfação de interesses próprios ou para obtenção de ganhos pessoais, sem compartilhá-los com os demais acionistas (no caso de protagonismo de controlador societário) ou com qualquer acionista (no caso de protagonismo de controlador gerencial). Esse estado de coisas se potencializa com a modificação da estrutura de capital das sociedades, sobretudo das companhias abertas, que se sujeitam a controle societário minoritário ou controle empresarial gerencial. Nesses ambientes, com efeito, surgem incentivos para modulação de reorganizações, de modo a privar determinados agentes (a totalidade dos acionistas ou apenas os acionistas minoritários, conforme o caso) de participar do ato deliberativo, de exercer direitos previstos em outras modalidades de reorganização (como OPA ou retirada) e de aproveitar condições negociadas pelo protagonista. Daí a necessidade de, partindo-se da premissa da existência de distintos regimes jurídicos de reorganização e de conflitos entre controlador/minoritário e sócio/controlador gerencial, criarem-se instrumentos para proteção do investimento privado

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-09-21T12:59:27Z No. of bitstreams: 1 Roberto Carlos Hahn_.pdf: 1216894 bytes, checksum: d2b0977fafd9ae68edb42854b08767b7 (MD5) / Made available in DSpace on 2018-09-21T12:59:27Z (GMT). No. of bitstreams: 1 Roberto Carlos Hahn_.pdf: 1216894 bytes, checksum: d2b0977fafd9ae68edb42854b08767b7 (MD5) Previous issue date: 2018-05-28 / Nenhuma / A recuperação de empresas instituída pela Lei nº 11.101/2005 apresenta vários aspectos contábeis, sinalizando a possibilidade de contadores atuarem como administrador judicial e/ou perito contador nessas ações. Nesse sentido, o presente estudo objetivou descrever a percepção de magistrados e administradores judiciais sobre a atuação do contador em ações judiciais envolvendo recuperações judiciais e falências. Realizou-se uma revisão da literatura, considerando os estudos que abordaram o tema de forma similar à proposta no presente estudo, caracterizando as atividades do perito contador e, principalmente, do administrador judicial com suas atividades contábeis na recuperação judicial e falência. A pesquisa desenvolvida caracterizou-se como uma pesquisa de campo com a utilização de entrevistas semiestruturadas, e a amostra contou com 8 (oito) entrevistados, sendo 5 (cinco) juízes e 3 (três) administradores judiciais, caracterizando-se como uma amostra por conveniência, obtida por critério de acessibilidade. Os resultados das entrevistas com os magistrados e administradores judiciais revelaram que os contadores podem desempenhar com qualidade diversas atribuições de administrador judicial, apesar de haver uma sinalização no sentido da necessidade de seu aprimoramento em termos de conhecimentos jurídicos específicos de processos de recuperação judicial e falências. / The companies recovery instituted by the Law 11.101/2005 presents many accounting aspects, pointing to the possibility for accountants to act as judicial administrators and/or expert accountant in these actions. In this regard, this study aimed to describe the perception of judges and judicial administrators about the performance of accountants in judicial actions involving bankruptcy and judicial recovery. A revision in literature was performed, considering the studies who approached the theme in a similar form to the proposed form adopted to this study, characterizing the activities of the expert accountant and. mainly. the judicial administrator to their accounting activities in judicial recovery and bankruptcy. The developed research was characterized as a field research using semi structured interviews and the sample had 8 (eight) interviewed, being 5 (five) judges and 3 (three) judicial administrators, being characterized as a convenience sample, obtained by accessibility criteria. The interviews’ results from the judges and judicial administrators revealed that accountants are able to perform with quality various tasks attributed to judicial administrators, although there is a sign in the sense that they need to improve the specific legal knowledge in judicial recovery and bankruptcy processes.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2019-01-22T14:26:14Z No. of bitstreams: 1 Daniel Möller Martinho_.pdf: 1521488 bytes, checksum: a62473e05e6f31666a01c09b11195287 (MD5) / Made available in DSpace on 2019-01-22T14:26:14Z (GMT). No. of bitstreams: 1 Daniel Möller Martinho_.pdf: 1521488 bytes, checksum: a62473e05e6f31666a01c09b11195287 (MD5) Previous issue date: 2018-10-08 / Nenhuma / O presente trabalho tem como objeto a análise do processo de recuperação judicial de empresas e avaliação da sua eficiência enquanto instrumento de superação da crise econômico financeira. Para tanto, o estudo, que se utiliza do ferramental da Análise Econômica do Direito, se fundamenta na análise qualitativa e quantitativa de 181 processos de recuperação judicial ajuizados entre 01/09/2013 e 30/06/2016 na 1ª e 2ª Vara de Falências e Recuperação Judicial do Foro Central Cível da Comarca de São Paulo. Ademais, como base empírica, busca-se identificar todos os aspectos mensuráveis dos processos estudados e analisá-los à luz das teorias econômicas aplicáveis à AED, buscando assim medir a eficiência do Processo de recuperação judicial no Brasil e os fatores que contribuem para a sua maior ou menor eficiência. Os resultados apurados indicaram que a assimetria informacional é o fator de maior impacto na eficiência do processo de recuperação judicial. / The present work aims to analyze the process of judicial reorganization of companies and evaluation of its efficiency as an instrument to overcome the economic and financial crisis. To this end, the study, which uses the method of Law and Economics, is based on the qualitative and quantitative analysis of 181 judicial reorgatization proceedings filed between 09/01/2013 and 06/30/2016 in the 1st and 2nd Bankruptcy Court of the Central Civil Forum of the Region of São Paulo. In addition, as an empirical basis, it seeks to identify all the measurable aspects of the processes studied and to analyze them in the light of the economic theories applicable to Law and Economics, in order to measure the efficiency of the judicial reorganization process in Brazil and the factors that contribute to its higher or lower efficiency. The results suggest that informational asymmetry is the factor that has the greatest impact on the efficiency of the process of judicial reorganization.

The diploma work is describing the structure, process and the goal of an bankruptcy trial including its economical outcomes and some accounting impacts on the debtor as well as on the creditor. It also explains fundamental terms of this situation such as "property substance", bankruptcy register or the way of registering the receivables to the trial. The following part of this work is applying to the defintion and postition describtion of each bankruptcy trial participant as well as the court as such. Next topic is explaining phases of the trial and possible ways of solving bankruptcy or brewing bankruptcy which the czech bankruptcy law enables. The practical part of this diploma work explains the process of one of the way of solving insolvency - bankruptcy with some tax impacts on the debtor.

Submitted by Marlene Santos (marlene.bc.ufg@gmail.com) on 2016-08-05T18:49:37Z No. of bitstreams: 2 Dissertação - Laísse Silva Lemos Sobral - 2015.pdf: 3882719 bytes, checksum: 36a3f864006bb7fd9985db81e4ba4172 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2016-08-09T11:47:03Z (GMT) No. of bitstreams: 2 Dissertação - Laísse Silva Lemos Sobral - 2015.pdf: 3882719 bytes, checksum: 36a3f864006bb7fd9985db81e4ba4172 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-08-09T11:47:03Z (GMT). No. of bitstreams: 2 Dissertação - Laísse Silva Lemos Sobral - 2015.pdf: 3882719 bytes, checksum: 36a3f864006bb7fd9985db81e4ba4172 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2015-08-17 / The purpose of this research was to know the working conditions of the sociologist who joined the state schools in Goiânia between 2009 and 2010, and especially the waivers / outputs of these graduates in social sciences class. We conducted an analysis of the conditions under which occurs the work of teachers (with a degree in social sciences and / or sociology) who teach sociology classes, mapping the causes of the output of this class of work. To achieve the objective, the approach used in this research was the qualitative research method with face-to-face interviews recorded with the consent of respondents. In light of contemporary scholars that address the issue of the working world, as Antunes (2001; 2008), Harvey (2002), Dejours (1992; 2004; 2009), we sought to understand the changes occurring worldwide in the workplace and in particular on the restructuring process that caused numerous consequences for the working process in general. Among these consequences realized the precarious process of the working conditions of workers in general and in specific teachers, subject matter of this work. With the sociology of teaching obligation in high schools from 2008, some graduates in education saw a chance to exercise their profession in teaching. But despite its entry happen via tender - which gives them stability, salary, career plan, among other benefits - these teachers did not stay in the classroom, on the contrary, in a short time there was a large number requests for dismissal or adaptation to other positions and sectors of the public administration of the State of Goiás, indicating the need for further study of this phenomenon. It was found that the new settings in the social world, especially through the so-called neoliberal economic policies imposed on the educational system intensification and precariousness of teaching, based on a business management model that required of teachers on the grounds of meritocracy, efficiency and efficiency. Nevertheless, physical and mental illness, poor infrastructure conditions, lack of social recognition were some of the factors that pushed the output of these classroom professionals. We believe that given the imminent reform of secondary education is increasingly necessary to meet the teacher, their work environment and the defense of an educational policy that actually prioritizes the quality of teaching and working conditions of those who teach / O objetivo desta investigação foi conhecer as condições de trabalho do cientista social licenciado que ingressou na rede estadual de ensino em Goiânia entre 2009 e 2010, e principalmente as renúncias/saídas desses licenciados em ciências sociais da sala de aula. Realizou-se uma análise das condições em que ocorre o trabalho dos docentes (com licenciatura em ciências sociais e/ou sociologia) que ministram aulas de Sociologia, mapeando as causas da saída desse profissional da sala de aula. Para alcançar o objetivo, a abordagem usada nessa pesquisa foi o método de investigação qualitativo, com entrevistas face-a-face, gravadas com o consentimento dos entrevistados. À luz de estudiosos contemporâneos que abordam a questão do mundo do trabalho, como Antunes (2001; 2008), Harvey (2002), Dejours (1992; 2004; 2009), buscou-se compreender as mudanças ocorridas em nível mundial no mundo do trabalho, e em especial sobre o processo de reestruturação produtiva que ocasionou inúmeras consequências para o processo de trabalho em geral. Entre estas consequências percebeu-se o processo de precarização das condições de trabalho dos trabalhadores em geral e dos professores em especifico, objeto de estudo deste trabalho. Com a obrigação do ensino de Sociologia nas escolas de ensino médio a partir de 2008, alguns licenciados viram na educação uma possibilidade de exercer sua profissão no magistério. Porém, apesar de sua entrada acontecer via concurso –, o que lhes garante estabilidade, salário, plano de carreira, entre outros benefícios –, esses docentes não permaneceram em sala de aula, ao contrário, em um curto espaço de tempo houve um grande número de pedidos de exoneração ou adaptação para outros cargos e setores da administração pública do Estado de Goiás, indicando a necessidade de estudos mais aprofundados deste fenômeno. Constatou-se que as novas configurações no mundo social, principalmente por meio das políticas econômicas denominadas neoliberais, impuseram ao sistema educacional intensificação e precarização do trabalho docente, fundamentado em um modelo de gestão empresarial que exigiu dos professores, sob o argumento da meritocracia, eficácia e eficiência. Não obstante, doenças físicas e psíquicas, precárias condições de infraestrutura, falta de reconhecimento social foram alguns dos fatores que pressionaram a saída desses profissionais da sala de aula. Consideramos que diante da eminente reforma do ensino médio é cada vez mais necessário conhecer o professor, seu ambiente de trabalho e a defesa de uma política educacional que realmente priorize a qualidade do ensino e das condições de trabalho daqueles que ensinam.

O presente estudo examina, sob o enfoque do Direito Brasileiro, a captação de recursos por empresas viáveis em crise, durante o processo de recuperação judicial, por meio do mercado de capitais, especificamente com a cessão de direitos creditórios a Fundos de Investimento em Direitos Creditórios. Em alguns casos, os FIDCs podem consistir em uma alternativa constante de captação de recursos, a custos consideravelmente menores que os praticados por instituições financeiras. Todavia, muitos cuidados e precauções devem ser tomados nas cessões de créditos a FIDCs, a fim de garantir segurança e transparência aos investidores e aos credores das empresas em recuperação. / This research examines, from the Brazilian Law focus, the fund-raising for viable Companies in crisis, during the judiciary reorganization procedure, through the capital markets, specifically with the assignment of receivables to Receivables Funds. In some cases, these investment funds may consist of an usual-recurrent alternative, with considerably lower costs than those charged by financial institutions. However, many precautions should be taken in the FIDCs credit assignments in order to ensure safety and transparency to investors and companies creditors.

This study examines the 1916 Report on Social Studies in order to determine how it has been interpreted and regarded over time. The underlying question involved is "Which interpretation, or interpretations, most embodies the intent, goals, and purpose of the 1916 Committee"? Key members of the 1916 committee have been identified for extended research and analysis. One additional individual frequently quoted throughout the Report, John Dewey, has been included in this research on the 1916 committee. The design, format, and content of the 1916 Report on Social Studies was closely examined. This study dissected the three individual reports by time, intent, topic, and authority. The wide variety of interpretations offered by the scholars identified for this study was examined within an organizational framework utilized to discuss and analyze the broad spectrum of interpretations that exist. This examination of the report encompassed the existing theories, the meaning and intent of the 1916 committee, as well as the social and political aspects and impacts of the era. The overarching intent of this study was to make sense of the various scholarly interpretations and offer insights as to whether or not a consensus of opinion among scholars existed. This study explored if, in fact, there was one dominant interpretation, or whether or not different interpretations were possible for the 1916 Report on Social Studies. That is, was there an opportunity for this study to employ a new lens through which to view the 1916 Report on Social Studies?

Ce travail avait pour premier objectif d’analyser la réorganisation du mouvement lors de l’apprentissage d’une habileté motrice complexe, la marche athlétique. Le deuxième objectif était de mieux comprendre le rôle des facteurs métaboliques et de la perception de l’effort sur ce processus.Pour cela, les deux premières études se sont intéressées à l’évolution d’un grand nombre de variables cinématiques avec la pratique. Les participants ont reçu au début de chaque séance de pratique trois consignes (i.e., contraintes biomécaniques) concernant la règlementation et la technique de la marche athlétique. Les résultats de l’étude 1 ont mis en évidence une évolution rapide de la coordination et du contrôle (Newell, 1985) qui semble atteindre un plateau à la quatrième séance de pratique sur les sept réalisées. L’étude 2, qui analyse d’une façon plus approfondie ces quatre premières séances, a indiqué un rôle important des contraintes de la tâche sur la réorganisation du mouvement avec la pratique,réfutant l’existence de principes généraux concernant la maîtrise des degrés de liberté (Bernstein,1967). De plus, l’étude 1 a montré une réduction des valeurs métaboliques et de la perception de l’effort périphérique lors de la pratique, qui corrèlent significativement avec la réorganisation globale du mouvement. Les résultats semblent indiquer un rôle important des informations sensorielles périphériques sur l’adoption de patterns de mouvements plus économiques avec la pratique. L’étude 3a montré que suite aux 7 séances d’apprentissage, les participants adoptent spontanément au test de transition un nouveau comportement, la marche athlétique, entre la marche et la course, et ce pour des raisons non-métaboliques. En conclusion, ce travail propose que la réorganisation du mouvement lors de l’apprentissage de la marche athlétique soit orientée par les contraintes de la tâche d’une part et parla perception de l’effort périphérique d’autre part dans un but d’optimisation métabolique. Toutefois,l’optimisation des facteurs métabolique ne semble pas prioritaire lorsque le système locomoteur doit s’adapter rapidement face à un niveau critique de contrainte. / The first aim of the present work was to investigate movement reorganization with learning a complex motor skill, racewalking. The second aim was to bring more insight into the role of metabolic factors and perceived exertion. To do so, the first two studies analyzed the evolution of a large number of kinematic variables when participants underwent the practice sessions. At the start of each session, three instructions (i.e., biomechanical constraints) concerning the regulations and technique of racewalking were given. The results of the first study put forward a rapid evolution ofcoordination and control (Newell, 1985) that seem to reach a plateau at the fourth session out of seven in total. The second study, that investigated closely these first four sessions, revealed an important role of task constraints on movement reorganization, refuting the existence of general principles concerning the mastery of degrees of freedom (Bernstein, 1967). Furthermore, the first study showed a reduction in metabolic values and peripheral perceived exertion with practice, which were significantly correlated to the global movement reorganization. Overall, the results seem to raise an important role of peripheral sensory information on the adoption of more economical movement patterns with practice. The third study showed that after the seven learning session, participants spontaneously adopted racewalking as a new pattern in the transition test, between walking and running, for non-metabolic reasons. In conclusion, the present work proposes that the movement reorganization accompanying the learning of racewalking is oriented by task constraints on one sideand peripheral perceived exertion on the other aiming for metabolic optimization. Nevertheless, optimization of metabolic factors doesn’t seem a priority when the motor system should quickly adapt to a critical level of constraints.

任何政治制度的展布，政治理念的落實，都要透過公共行政組織及其人員的貫徹執行，才能實現。由於國家資源有限，政府施政有其優先順序，故而國家組織之設立，往往反映出國家施政的重點，突顯政策之優先性。在我國五權憲政體制下，考試院為公務人員制度之主管機關，本文以考試院所屬公務人員保障暨培訓委員會之建制為核心，針對民國八十一年五月憲法增修條文通過後，考銓機關於民國八十三年至八十五年間陸續修正組織法的過程來探討；並從歷史宏觀角度，採用公共組織重組理論的觀點，關注公共組織所存在於其中較大的社會的、政治的環境系絡，來研析該會建制之背景、意義；研究發現考銓機關之重組係建立在綜合而多元的理論基礎之上，並從實務檢視該會，提出若干檢討建議。 第一章 緒論 第一節 研究動機與目的 壹 研究動機 貳 研究目的 第二節 研究途徑與方法 壹 研究途徑 貳 研究方法 第三節 研究架構與流程 壹 研究架構 貳 研究流程 第二章 理論析探 第一節 行政組織原理 第二節 組織重組理論 壹 組織重組之意涵 貳 組織重組之理論 參 國內論著之回顧 第三章 保訓會建制之環境因素 第一節 政治發展之影響 壹 從威權體制到民主體制 貳 從黨政不分到中立保障 第二節 法學思潮之演變 壹 學理上之演進 貳 實務上之變革 第三節 人力資源之發展 壹 行政革新之潮流 貳 人力發展之要求 第四章 保訓會建制之歷史因素 第一節 公務人員之保訓制度 壹 公務人員之保障制度 貳 公務人員之培訓制度 第二節 考銓機關之組織重組 壹 考銓機關組織擴充 貳 考試院職權之調整 參 銓敘部之組織重組 第三節 保訓會之法制化過程 壹 考試院組織法之修正 貳 保訓會組織法之制定 第四節 保訓會之組織與功能 壹 保訓會之組織 貳 保訓會之功能 第五章 結論 第一節 研究發現 第二節 檢討建議 附錄一 行憲後銓敘部組織法歷次修正之組織結構與保障規定一覽表附錄二 公務人員保障暨培訓委員會組織法草案考試院、行政院意見 及立法院通過部分條文對照表 附錄三 公務人員保障暨培訓委員會組織法 附錄四 公務人員保障法 附錄五 國家文官培訓院組織條例草案 附錄六 公務人員訓練進修法草案

<p>Abstract</p><p>This paper will examine the co-operation culture in teacher work teams in a primary school currently undergoing reorganization in the Stockholm region. This inquiry is based on qualita-tive interviews with teachers and work team leaders, and is aiming to answer how teachers co-operate during the reorganization process, to find the factors that affect co-operation. Our results show that the two teams practice communication, leadership and participation very differently. Currently there are clear differences in the work team’s tendency to develop and to work with the reorganization process, pedagogic methods, social and emotional awareness and ideological beliefs. Can these two work teams meet despite their differences? Can a changed perspective promote co-operation and development, to become an integrated organization by learning from each other?</p><p>Keywords: Work team, co-operation, interaction, learning organization, reorganization, independent school</p> / <p>Sammanfattning/ Abstrakt</p><p>Det här examensarbetet undersöker samarbetskulturen i två arbetslag på en grundskola i Stockholms län under en pågående omorganisation. Undersökningen grundar sig i kvalitativa intervjuer med lärare samt arbetslagsledare och syftar till att besvara hur lärarna samverkar inom arbetslag under omorganisationen på skolan, samt vilka faktorer som påverkar samarbe-tet. Resultaten visar på att kommunikationen, ledningen och delaktigheten gestaltar sig olika i de båda arbetslagen. Stora skillnader existerar för närvarande i arbetslagens benägenhet att utvecklas. Även arbetet med omorganisationen, pedagogiskt förhållningssätt, socioemotionell medvetenhet och ideologisk uppfattning kommer till olika uttryckssätt. Kan de två arbetslagen mötas trots sina olikheter? Kan ett förändrat perspektiv bidra till samarbete, skolutveckling och en enhetlig organisation genom att lära av varandra?</p><p>Nyckelord: Arbetslag, samarbete, samverkan, skolutveckling, lärande organisation, omorganisation, friskola</p>