O presente estudo apresenta uma teoria substantiva desenvolvida acerca da educação a distância (EAD) e da mudança organizacional na Escola de Administração (EA) da UFRGS. Primeiramente, desenvolver uma teoria substantiva implica em mais do que apresentar um conjunto de resultados; uma teoria substantiva procura oferecer explicações adicionais acerca de um determinado fenômeno de estudo, em um contexto específico – aqui, no caso, a EAD na EA – permitindo aos seus “usuários” explicar e mesmo prever fatos, fornecendo, assim, diretrizes para a ação. Com vistas a atingir este objetivo geral, a abordagem metodológica adotada pela pesquisa foi a da Grounded Theory (GT), ou teoria fundamentada nos dados, com base nas orientações de Strauss e Corbin (2008), possibilitando que os dados fossem analisados num equilíbrio entre sensibilidade e objetividade, num contexto em que a pesquisadora foi participante ativa e, por assim dizer, implicada com o processo, numa construção colaborativa com os pesquisados. A proposta é vista como relevante pela própria EA, pela pesquisa em educação a distância e pela pesquisa em Administração, em termos teóricos e metodológicos; ainda, pôde ser facilmente viabilizada, dada a atuação da pesquisadora em campo, e pelo acesso a considerável volume de documentos e pessoas, em que se empregou, além de entrevistas e de observação participante, análise de registros em arquivo, de literatura técnica e não-técnica, e de artefato (no caso, a Plataforma NAVi). Após conceituar e contextualizar o fenômeno e objeto de estudo – a EAD na EA –, sob diferentes aspectos, a pesquisa de campo conduziu a um processo de construção teórica que resultou em 06 (seis) categorias-base: valores, conteúdo, tecnologia, gestão, institucionalização e interação. A última, interação, foi considerada a categoria central do estudo. A partir destas categorias, chegou-se a um modelo relacional, com associações – ou permeabilidades – das categorias-base à categoria central – interação –, bem como explanando outras relações possíveis. As principais considerações finais evidenciam a relevância do estudo em outros contextos, posto que as conclusões não são generalizáveis mas podem fornecer insights para a análise em outras instituições, bem como o fato de que uma teoria substantiva permanece aberta a novos esforços e aperfeiçoamentos, sendo apenas uma representação da realidade. / The present study presents a substantive theory about distance education (DE) and organizational change in the School of Administration (EA) of the Federal University of Rio Grande do Sul (UFRGS). First, creating a substantive theory implies in something more than presenting a set of results; a substantive theory aims to offer additional explanations about a determined phenomenon of study, in a specific context – here, in this case, it refers to the DE phenomenon in the EA – allowing to his "users" to explain and even to predict facts, supplying, so, guidelines for the action. Aiming to reach this general objective, the methodological approach adopted by the research was Grounded Theory (GT), or theory based on data, with basis in instructions of Strauss and Corbin (2008), making possible that data were analyzed in a balance between sensibility and objectivity, in a context in which the researcher was an active participant and, so, implicated in the process, in a collaborative construction with the people in research. The study is seen as relevant for the EA itself, for the research in distance education and in Administration, in theoretical and methodological terms; it was easily viable for the researcher’s experience in the research field and the access to considerable amount of documents and people. Analysis of interviews, archive registers analysis, participant observation, technical and non-technical literature and artefact analysis (NAVi Learning System) were employed. After conceptualizing and contextualizing the phenomenon and also object of study – DE in the EA –, under different aspects, the field work led to a process of theoretical construction that turned in 06 (six) basis-categories: values, content, technology, management, institutionalization and interaction. The last one, interaction, was classified as the central category of the study. From these categories, it was developed a relational model, with associations – or permeabilities – from the base categories to the central category – interaction –, as well as explaining other possible relations. The main final considerations show the relevance of the study up in other contexts, although the conclusions are not generalizable they may supply insights for analysis in other institutions, as well as the fact that a substantive theory remains open to new efforts and improvements, being just one representation of reality.

La question de la procédure en droit international privé parait de prime abord simple à résoudre tant la compétence de la loi du for est empreinte d’évidence. C’est sous l’angle des méthodes du droit international privé – et particulièrement la méthode conflictuelle et la méthode des règles matérielles – dans le cadre de l’action de l’Union européenne que la réflexion a été développée. La place de cette dernière dans les sources des deux premières justifie cette position. L’évidence de la règle énoncée ci-dessus s’est rapidement fait ressentir. Elle a pu faire douter de la pertinence du recours à la méthode conflictuelle pour résoudre les difficultés que l’institution régionale entend annihiler dans les litiges comportant un élément d’extranéité. Mais les difficultés de définition de la catégorie procédure retiennent tout aussi rapidement l’attention. Il apparait ainsi un premier champ d’action de l’Union, déjà exploré certes, mais devant être complété. Toutefois, l’édification de l’espace judiciaire européen – car là est l’objectif poursuivi – semble nécessiter, de l’aveu même des autorités européennes, d’endiguer les disparités procédurales. Ce sont les règles matérielles elles-mêmes qui paraissent, souvent, poser question dans les litiges transfrontières en rendant difficile, notamment, la libre circulation des décisions. C’est donc vers cette seconde méthode du droit international privé que l’Union européenne a dû se tourner. La vocation à agir de l’Union ayant été établie, et un rapide état des lieux de l’acquis ayant été dressé, il a pu être recherché les règles matérielles qui semblaient nécessaires. Au-delà de celles-ci, la méthode conflictuelle assure la complétude du système. / The issue of procedure in private international law seems simple, at first glance, to solve as the jurisdiction of the law of the forum is imbued with evidence. This is from the perspective of private international law methods - especially the conflict method and method of the substantive rules - as part of the action of the European Union that reflection has been developed. The position of the last in the first two sources justifies this position. The evidence of the rule above quickly felt. It conducts to douter the relevance of the use of conflict method to solve the difficulties that regional institution intends to annihilate in disputes involving a foreign element. But the difficulties of definition of the category procedure quickly hold the attention also. It thus appears a first field of action of the Union, already explored, but must be completed. However, the construction of the European judicial area – because there is the objective - seems to require, by the admission of the European authorities, contain procedural disparities. These are the substantive rules themselves that appear often ask questions in cross-border disputes by making it dificult in particular the free movement of judgments. So it is to this second method of private international law that the European Union had to turn. The vocation of the Union to act having been established, and a quick inventory of the achievement have been drawn up, it could be sought substantive rules that seemed necessary. Beyond these, the conflict method ensures the completeness of the system.

「實質課稅」之概念最早係由1997年司法院大法官第420號解釋所提出之見解，此後實務上之法院判決以及其他大法官解釋文中多次予以援引參照之。直至2009年5月，稅捐稽徵法第12條之1才正式將此實務上運用廣泛之概念予以明文規範。2000年至2002年企業併購法制立法期間，在企業併購租稅制度之設計上，亦是以「實質課稅」作為主要概念，因就經濟實質之觀點，考量「企業併購」應與一般「交易」或「買賣」的行為有別，是故在併購的過程中應不構成一般交易行為中利益或所得之實現。 本研究藉由探討「實質課稅原則」為出發點，進一步分析檢討現行企業併購法制中潛在之租稅不對稱情形，並以最高行政法院及高等行政法院之判決書為研究樣本。研究結果認為，企業併購法於2002年立法之時似過於倉促，其租稅措施章節之條文恐未經足夠時間審慎評估，以致於有許多未盡完善之處，據此，本研究針對透過實務上之爭點以彙整可能之改善建議並提供未來法律修訂之參考，期使我國企業併購法制臻於完備。 / The concept of the thesis focuses on the Principle of Substantive Taxation which was derived from No. 420 Constitutional Ruling in 1997 and added in Article 12-1 of the Tax Collection Act promulgated on May 13, 2009. According to the principle of Substantive Taxation, M&A transactions should differ from other normal transactions in some circumstance. In some cases, it should be allowed that the tax imposition might be determined by the fact based on its economic substance. Considering the application of the principle, this study analyses M&A related tax of each M&A type and proposes some possible suggestions regarding the tax measures for improvements in the future.

O presente estudo apresenta uma teoria substantiva desenvolvida acerca da educação a distância (EAD) e da mudança organizacional na Escola de Administração (EA) da UFRGS. Primeiramente, desenvolver uma teoria substantiva implica em mais do que apresentar um conjunto de resultados; uma teoria substantiva procura oferecer explicações adicionais acerca de um determinado fenômeno de estudo, em um contexto específico – aqui, no caso, a EAD na EA – permitindo aos seus “usuários” explicar e mesmo prever fatos, fornecendo, assim, diretrizes para a ação. Com vistas a atingir este objetivo geral, a abordagem metodológica adotada pela pesquisa foi a da Grounded Theory (GT), ou teoria fundamentada nos dados, com base nas orientações de Strauss e Corbin (2008), possibilitando que os dados fossem analisados num equilíbrio entre sensibilidade e objetividade, num contexto em que a pesquisadora foi participante ativa e, por assim dizer, implicada com o processo, numa construção colaborativa com os pesquisados. A proposta é vista como relevante pela própria EA, pela pesquisa em educação a distância e pela pesquisa em Administração, em termos teóricos e metodológicos; ainda, pôde ser facilmente viabilizada, dada a atuação da pesquisadora em campo, e pelo acesso a considerável volume de documentos e pessoas, em que se empregou, além de entrevistas e de observação participante, análise de registros em arquivo, de literatura técnica e não-técnica, e de artefato (no caso, a Plataforma NAVi). Após conceituar e contextualizar o fenômeno e objeto de estudo – a EAD na EA –, sob diferentes aspectos, a pesquisa de campo conduziu a um processo de construção teórica que resultou em 06 (seis) categorias-base: valores, conteúdo, tecnologia, gestão, institucionalização e interação. A última, interação, foi considerada a categoria central do estudo. A partir destas categorias, chegou-se a um modelo relacional, com associações – ou permeabilidades – das categorias-base à categoria central – interação –, bem como explanando outras relações possíveis. As principais considerações finais evidenciam a relevância do estudo em outros contextos, posto que as conclusões não são generalizáveis mas podem fornecer insights para a análise em outras instituições, bem como o fato de que uma teoria substantiva permanece aberta a novos esforços e aperfeiçoamentos, sendo apenas uma representação da realidade. / The present study presents a substantive theory about distance education (DE) and organizational change in the School of Administration (EA) of the Federal University of Rio Grande do Sul (UFRGS). First, creating a substantive theory implies in something more than presenting a set of results; a substantive theory aims to offer additional explanations about a determined phenomenon of study, in a specific context – here, in this case, it refers to the DE phenomenon in the EA – allowing to his "users" to explain and even to predict facts, supplying, so, guidelines for the action. Aiming to reach this general objective, the methodological approach adopted by the research was Grounded Theory (GT), or theory based on data, with basis in instructions of Strauss and Corbin (2008), making possible that data were analyzed in a balance between sensibility and objectivity, in a context in which the researcher was an active participant and, so, implicated in the process, in a collaborative construction with the people in research. The study is seen as relevant for the EA itself, for the research in distance education and in Administration, in theoretical and methodological terms; it was easily viable for the researcher’s experience in the research field and the access to considerable amount of documents and people. Analysis of interviews, archive registers analysis, participant observation, technical and non-technical literature and artefact analysis (NAVi Learning System) were employed. After conceptualizing and contextualizing the phenomenon and also object of study – DE in the EA –, under different aspects, the field work led to a process of theoretical construction that turned in 06 (six) basis-categories: values, content, technology, management, institutionalization and interaction. The last one, interaction, was classified as the central category of the study. From these categories, it was developed a relational model, with associations – or permeabilities – from the base categories to the central category – interaction –, as well as explaining other possible relations. The main final considerations show the relevance of the study up in other contexts, although the conclusions are not generalizable they may supply insights for analysis in other institutions, as well as the fact that a substantive theory remains open to new efforts and improvements, being just one representation of reality.

The goal of this dissertation is to propose and develop theoretical linguistic basis for the branch of Czech as a foreign language. Specifically, it deals with the complex linguistic description of Czech grammar in the function of a foreign language, which would introduce a theoretical solution for the processing of didactic grammars of Czech for foreigners. This description is supposed to provide such a range of linguistic information, which depending on the purpose, enables the variable processing of language structures and simultaneously clarifying the relationships and connections between them. Above mentioned linguistic description of Czech as a foreign language is focused on a specific group of non-native speakers, in our case, a group of non-native speakers, whose mother tongue is German. As it is a model process of description in this dissertation, the attention is only paid to the selected grammatical categories of Czech, namely the grammatical category of the genitive of substantives and verbal aspect. The issue of the description of the grammar of a natural language is initially discussed in general terms, in the part where we define the types of grammars that are relevant to our work. Subsequently we characterize both languages, i.e. Czech and German, in the terms of their differentiation, stratification and typological point of view. The particular linguistic description and its model application, which is the core of this work, is called a modified linguistic description with the reference to Dolník J. (1993). This description is based on five sources. These are the theoretical works of leading Czech and Slovak linguists, dealing with the issue of natural language and works describing Czech grammar. Further starting points for the proposed comprehensive description of Czech grammar is to define particular reference levels according to SERR for Czech as a foreign language, a research unit focused on the target group of non-native speakers and their perception of the difficulties of Czech grammatical phenomena, and last but not least, the research probe carried out in the particular corpora of the Czech National Corpus.

Submitted by Edileide Reis (leyde-landy@hotmail.com) on 2013-04-17T18:01:57Z No. of bitstreams: 1 Tagore.pdf: 1030320 bytes, checksum: cba490bd4eff28bc37e2b5a635ec0ace (MD5) / Approved for entry into archive by Rodrigo Meirelles(rodrigomei@ufba.br) on 2013-05-09T17:36:11Z (GMT) No. of bitstreams: 1 Tagore.pdf: 1030320 bytes, checksum: cba490bd4eff28bc37e2b5a635ec0ace (MD5) / Made available in DSpace on 2013-05-09T17:36:12Z (GMT). No. of bitstreams: 1 Tagore.pdf: 1030320 bytes, checksum: cba490bd4eff28bc37e2b5a635ec0ace (MD5) Previous issue date: 2009 / Esta dissertação trata da possibilidade de animais não-humanos irem a juízo reivindicar seus direitos perante os Tribunais. A idéia de animais estarem em juízo reivindicando seus direitos não é nova. Ao contrário data de períodos distantes. Porém, estes casos desencadeavam uma sensação de estranheza paa os operadores do direito que não sabiam lidar com esse tipo lide. O objetivo desta dissertação é de ser o fundamento teórico para uma mudança de concepção jurídica por parte destes operadores. Esta dissertação é a tentativa de reletir sobre conceitos jurídicos alicerçados, além de demonstrar de forma cuidadosa e consistente como os animais devem ter seus interesses reconhecidos e garantidos pelo ordenamento jurídico. Temas como sujeito de direito, personalidade jurídica e capacidade jurídica serão debatidos e esmiuçados sempre sob o prisma da teoria dos direitos dos animais. / Salvador

Submitted by Paulo Junior (paulo.jr@fgv.br) on 2010-06-09T21:40:17Z No. of bitstreams: 1 Dissertacao Final - Daniel Lacerda.pdf: 2264995 bytes, checksum: 32bb0ec35ad9a8d095fbdaf2b80411e3 (MD5) / Approved for entry into archive by Paulo Junior(paulo.jr@fgv.br) on 2010-06-09T21:40:31Z (GMT) No. of bitstreams: 1 Dissertacao Final - Daniel Lacerda.pdf: 2264995 bytes, checksum: 32bb0ec35ad9a8d095fbdaf2b80411e3 (MD5) / Made available in DSpace on 2010-06-10T13:54:43Z (GMT). No. of bitstreams: 1 Dissertacao Final - Daniel Lacerda.pdf: 2264995 bytes, checksum: 32bb0ec35ad9a8d095fbdaf2b80411e3 (MD5) Previous issue date: 2010-02-01 / What we have assumed as rational and logic from the beginning of the Modern Times provides a mental system, used on decision making, which carries itself a framework of premises and values. These rules aim the functional maximization of the consequences, far from any subjective value. Weber (1994) classified this system as 'instrumental rationality', distinguished as goal-oriented. He also defined the 'substantive rationality', assumed by the values of the subject and not oriented by any consequences of the action. Even though many authors started from these rationalities definitions to expose the duality that separates the world from the trends of market centralization and their instrumental logic, Guerreiro Ramos (1989) was the one who strongly contributed to the study of the organizations, separating different social enclaves, in which the rationalities would be better applied in one or another environment. In this context the marketplace although separated from others is an important and legitimated enclave where social relations are devoted to serve the subject. The present work is based on Critical Theory and assumes that the NGOs (NonGovernmental Organizations) belong to a different field from the one of economic organizations, once they are motivated by different rationalities. A field research was made among five nonprofit organizations, with declared goals of social action (Harmonicanto, Reviverde, ACAM, Observatório de Favelas and Bola pra Frente). The research aimed to identify deviating influences that the instrumental rationality imposes on the achievement of the original goals of these organizations. It was also observed that there are circumstances that support the adoption of the instrumental rationality, such as: necessity of self maintenance, the area of operation, the dimension of the organization, the influence of the leader, etc. The main outcome is that such organizations, despite the fact they are not environments dedicated to the individual’s growth (as the concept of Isonomy of Guerreiro Ramos defines), betray their public purpose, and are driven by the consequences every time they assimilate in a basic form the organizational dynamic of an economic organization. / Aquilo que passamos a entender como racional e lógico a partir da era moderna, provê um esquema mental para tomada de ações que carrega um arcabouço de premissas e valores consigo. Essas regras visam a maximização utilitária das consequências, esvaziadas de qualquer valor subjetivo. Weber (1994) classificou acessoriamente esse esquema como 'racionalidade instrumental', que se caracteriza por ser orientada pelos fins, meios e consequências da ação. Em contraposição, definiu ainda a 'racionalidade substantiva', postulada nos valores do sujeito, que não se orienta por quaisquer consequências da ação. Muitos autores partiram dessas racionalidades para representar a dualidade que acomete o mundo a partir da centralidade do mercado e sua lógica instrumental, mas foi Guerreiro Ramos (1989) quem deu contundente contribuição ao estudo das organizações separando diferentes enclaves sociais, nos quais as racionalidades seriam mais adequadas em um ou outro espaço. Nesse contexto, o mercado é um enclave importante e legítimo, mas apartado de outros, nos quais as relações sociais existem para servir o sujeito. Esse trabalho, fundamentado na Teoria Crítica, reconhece que as ONGs (Organizações Não Governamentais) devem pertencer a um campo distinto daquele das empresas econômicas, por se basearem em racionalidades diferentes das mesmas. Foi realizada uma pesquisa de campo junto a cinco organizações sem fins lucrativos, com fins declarados de ação social (Harmonicanto, Reviverde, ACAM, Observatório de Favelas e Bola pra Frente), buscando identificar as influências desviacionistas que a adoção da racionalidade instrumental impõe sobre a realização dos objetivos previstos para essas organizações. Observou-se que existem contingências que favorecem o uso da instrumentalidade nessas organizações, como: necessidade de autossustentação, área de atuação, tamanho da organização, influência do líder, etc. Conclui-se que tais organizações, apesar de não serem espaços dedicados à atualização do sujeito (como define a Isonomia de Guerreiro Ramos), delatam o seu fim público e orientam-se pelas consequências sempre que absorvem de forma crua a dinâmica organizacional de uma empresa econômica.

O presente estudo apresenta uma teoria substantiva desenvolvida acerca da educação a distância (EAD) e da mudança organizacional na Escola de Administração (EA) da UFRGS. Primeiramente, desenvolver uma teoria substantiva implica em mais do que apresentar um conjunto de resultados; uma teoria substantiva procura oferecer explicações adicionais acerca de um determinado fenômeno de estudo, em um contexto específico – aqui, no caso, a EAD na EA – permitindo aos seus “usuários” explicar e mesmo prever fatos, fornecendo, assim, diretrizes para a ação. Com vistas a atingir este objetivo geral, a abordagem metodológica adotada pela pesquisa foi a da Grounded Theory (GT), ou teoria fundamentada nos dados, com base nas orientações de Strauss e Corbin (2008), possibilitando que os dados fossem analisados num equilíbrio entre sensibilidade e objetividade, num contexto em que a pesquisadora foi participante ativa e, por assim dizer, implicada com o processo, numa construção colaborativa com os pesquisados. A proposta é vista como relevante pela própria EA, pela pesquisa em educação a distância e pela pesquisa em Administração, em termos teóricos e metodológicos; ainda, pôde ser facilmente viabilizada, dada a atuação da pesquisadora em campo, e pelo acesso a considerável volume de documentos e pessoas, em que se empregou, além de entrevistas e de observação participante, análise de registros em arquivo, de literatura técnica e não-técnica, e de artefato (no caso, a Plataforma NAVi). Após conceituar e contextualizar o fenômeno e objeto de estudo – a EAD na EA –, sob diferentes aspectos, a pesquisa de campo conduziu a um processo de construção teórica que resultou em 06 (seis) categorias-base: valores, conteúdo, tecnologia, gestão, institucionalização e interação. A última, interação, foi considerada a categoria central do estudo. A partir destas categorias, chegou-se a um modelo relacional, com associações – ou permeabilidades – das categorias-base à categoria central – interação –, bem como explanando outras relações possíveis. As principais considerações finais evidenciam a relevância do estudo em outros contextos, posto que as conclusões não são generalizáveis mas podem fornecer insights para a análise em outras instituições, bem como o fato de que uma teoria substantiva permanece aberta a novos esforços e aperfeiçoamentos, sendo apenas uma representação da realidade. / The present study presents a substantive theory about distance education (DE) and organizational change in the School of Administration (EA) of the Federal University of Rio Grande do Sul (UFRGS). First, creating a substantive theory implies in something more than presenting a set of results; a substantive theory aims to offer additional explanations about a determined phenomenon of study, in a specific context – here, in this case, it refers to the DE phenomenon in the EA – allowing to his "users" to explain and even to predict facts, supplying, so, guidelines for the action. Aiming to reach this general objective, the methodological approach adopted by the research was Grounded Theory (GT), or theory based on data, with basis in instructions of Strauss and Corbin (2008), making possible that data were analyzed in a balance between sensibility and objectivity, in a context in which the researcher was an active participant and, so, implicated in the process, in a collaborative construction with the people in research. The study is seen as relevant for the EA itself, for the research in distance education and in Administration, in theoretical and methodological terms; it was easily viable for the researcher’s experience in the research field and the access to considerable amount of documents and people. Analysis of interviews, archive registers analysis, participant observation, technical and non-technical literature and artefact analysis (NAVi Learning System) were employed. After conceptualizing and contextualizing the phenomenon and also object of study – DE in the EA –, under different aspects, the field work led to a process of theoretical construction that turned in 06 (six) basis-categories: values, content, technology, management, institutionalization and interaction. The last one, interaction, was classified as the central category of the study. From these categories, it was developed a relational model, with associations – or permeabilities – from the base categories to the central category – interaction –, as well as explaining other possible relations. The main final considerations show the relevance of the study up in other contexts, although the conclusions are not generalizable they may supply insights for analysis in other institutions, as well as the fact that a substantive theory remains open to new efforts and improvements, being just one representation of reality.

The South African Military Health Service (SAMHS) Nursing College offers a four-year integrated nursing programme leading to registration as a professional nurse at the South African Nursing Council (SANC). Student nurses assume a dual role when entering the SAMHS to commence with nurse training – that of a soldier and a nurse. Because student nurses have to assume dual roles, hidden aspects of military culture may influence the professional socialisation of student nurses in one way or another. With a view to determining whether the military environment does indeed impose any influence on student nurses’ professional socialisation, this study set out to explore the multifaceted context in which these students find themselves. Given the organisational and locational complexity of the SAMHS Nursing College, its campuses and the three military hospitals in South Africa, the population was narrowed down to an accessible target population comprising nurse educators and student nurses of the SAMHS Nursing College (Main Campus). Included in the two samples were nurse educators at the SAMHS Nursing College who had at least three years’ experience as nurse educators and who were registered with the SANC as nurse educators, and student nurses registered at the SANC for the fouryear Integrated Nursing Programme and who were in their fourth year of training. A qualitative constructivist grounded theory study was conducted based on the researcher’s philosophical assumptions. The researcher made use of focus groups and critical-incident narratives to collect data. In keeping with the constructivist paradigm adopted for this study, Charmaz’s (2014) data-analysis approach was followed. Concepts derived from the qualitative data were used to develop a substantive model to create an awareness of the existence of a hidden curriculum, to guide role players through the impact of the hidden curriculum on students’ professional socialisation and to help them to understand how their contribution could improve the outcome of the professional socialisation process / Health Studies / D. Litt. et Phil. (Health studies)

Made available in DSpace on 2016-12-01T19:11:31Z (GMT). No. of bitstreams: 1 114225.pdf: 1537462 bytes, checksum: f245fc2f6b044c9e8fefc26a669c1f31 (MD5) Previous issue date: 2013-09-13 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This research was conducted to understand the relationship between instrumental and substantive rationality in the different levels of decision making in a samba organization. Substantive rationality was first defended by the author Guerreiro Ramos to operationalize an alternative theory that emphasizes the existence of a substantive reason in social interactions, and maintain symbolic interaction interpersonal relationships in organizations, such as the distinction between work and occupation. Therefore seeks to add substantive rationality in the traditional decision making vision, into that, the human behavior expected by the organization should be transmitted at the highest levels of the administrative hierarchy to reach the employees. When the main organizational goal is to influence the behavior of employees, for achieving the expected result, lives up to instrumental rationality. The main objective was accomplished from a search on the Samba Organization União da Ilha da Magia, the youngest Samba Organization in the city of Florianopolis SC. As we entered the locus of research through documentary analysis, direct observations and interviews, the question of rationality emerged as a prominent theme for the decision-making activity of the organization. This research may contribute to the analysis and possible revision of the decision making processes of this kind of organization, conferring them a deeper organizational and technological understanding, while avoiding the exclusively empirical perception currently existing in the management of arts and social organizations. Through elements of discourse analysis, showed up in the discursive practices of decision makers, the predominance of instrumental rationality in top administration, and substantive rationality at intermediary levels of decision making. By the end, it was found that, paradoxically, in the event of the carnival parade, the leadership of the organization migrates from a recognized formal institutional structure to the operational structure. / Esta pesquisa busca compreender a relação entre as racionalidades instrumental e substantiva nos diferentes níveis de tomada de decisão de uma escola de samba. A racionalidade substantiva é defendida por Guerreiro Ramos que operacionaliza uma teoria alternativa que privilegia a existência de uma razão substantiva dentro dos espaços sociais, e defende a interação simbólica nos relacionamentos interpessoais nas organizações, como a distinção entre trabalho e ocupação. Busca assim agregar a racionalidade substantiva na tomada de decisão tradicional, em que o comportamento humano esperado pela organização deve ser transmitido dos mais altos escalões da hierarquia administrativa até chegar aos empregados de linha. Quando o principal objetivo organizacional é influenciar o comportamento dos empregados de linha, para que se alcance o resultado esperado, vive-se a racionalidade instrumental. Tal objetivo efetivou-se a partir de uma pesquisa na Escola de Samba União da Ilha da Magia, a mais nova escola de samba da cidade de Florianópolis. Conforme se adentrou no lócus de pesquisa, por meio de análise documental, observações diretas e entrevistas, a questão da racionalidade emergiu como um tema proeminente para a atividade de tomada de decisão desta organização. Este estudo poderá contribuir com a análise, e eventual revisão, dos processos de tomada de decisão da Escola de Samba, conferindo-lhe uma compreensão mais organizacional e técnica da mesma, evitando a percepção exclusivamente empírica existente atualmente na gestão de organizações artísticas e sociais. Por meio de elementos da análise do discurso, evidenciou-se, nas práticas discursivas dos tomadores de decisão, a presença predominante da racionalidade instrumental na alta administração, e de racionalidade substantiva nos níveis intermediários da tomada de decisão. Ao final, verificou-se que, paradoxalmente, no evento do desfile de carnaval, a liderança da organização migra de uma estrutura reconhecida como institucional formal para a estrutura operacional.