Made available in DSpace on 2014-07-29T15:13:49Z (GMT). No. of bitstreams: 1 tese enilda rodrigues de almeida.pdf: 706145 bytes, checksum: a85a42be8aaf56400528920ce94ad2dc (MD5) Previous issue date: 2009-08-20 / This Thesis, understood in the Research Line Culture and Educational Process, discusses from the depositions of educational administrators, the meaning of being a manager in the educational perspective of phenomenology. With the goal to understand from the phenomenology the meaning of educational administration in humanizing line, so this is focusing on the humane. The research problem was to get how the phenomenology while theory, method and practice, will be to contribute to the educational management project overcomes his character formalistic, bureaucratic and impersonal, valuing the person as being the whole, solidary, conscious, critical, creative and ethical? We use the theoretical framework is based in the thought of Edmund Husserl and the contributions from the authors of the phenomenology like: Merleau-Ponty, Ângela Ales Bello, Pedro M.S. Alves, Antônio Muniz de Resende, Joel Martins, Creusa Capalbo, Maria Aparecida Bicudo et all. After the bibliographical review about the phenomenologicals framework we developed the empiric research, the phenomenological-qualitative way applying a guiding question open, which allows researcher to respond freely. We look to develop a research focused on human, the counters the technical, bureaucratic, authoritarian and individualistic, which are present in the social and educational administrations. This research has enabled us to understand the meaning of educational administration as humanized management which seeks to overcome the formalistic character, bureaucratic and impersonal. Initially, we present the theoretical and historical assumptions that have guided thinking and doing in education management; We discuss and present the phenomenological approach of Husserl, which guides this research with emphasis on the concept of life-world; we analyzed the profile of managers and former managers who work with phenomenology through the units and meaning taken from their speeches, unveiling the vision and role of educational administrators, as well like their appraisal of the possibilities of overcoming the paradigms that have guided the management of education; and finally we presented from the based on the ideas from the phenomenology thinkers and conceptions of managers possibility of educational management in the phenomenological perspective, where we discuss the fundamental aspects of educational management as planning, managing and evaluating and its main mediations, such as educational, political, ethical and dialogical. The study sough to rethink the practice of educational administration, proposing a new conception of the educational manager, developed more humanized way / Esta Tese, compreendida na Linha de Pesquisa Cultura e Processos Educacionais, discute a partir de depoimentos de gestores educacionais, o significado de ser gestor educacional na perspectiva da fenomenologia. Com o objetivo de compreender a partir da fenomenologia, o sentido da gestão educacional no viés humanizador, colocando a pessoa como centralidade. O problema investigado foi como a Fenomenologia, enquanto teoria, método e prática, poderá contribuir para que o projeto de gestão educacional supere seu caráter formalista, burocrático e impessoal, valorizando a pessoa enquanto ser de totalidade, solidário, consciente, crítico, criativo e ético? Utilizamos como referencial teórico-metodológico o pensamento de Edmund Husserl e as contribuições de autores da fenomenologia, como: Merleau-Ponty, Ângela Ales Bello, Pedro M. S. Alves, Antônio Muniz de Rezende, Joel Martins, Creusa Capalbo, Maria Aparecida Bicudo e outros. Após uma revisão bibliográfica sobre os fundamentos fenomenológicos, realizamos a pesquisa empírica, de natureza qualitativo-fenomenológica com aplicação de uma questão norteadora aberta, que permitiu ao pesquisado responder livremente. Procuramos desenvolver um trabalho centrado no humano, que se contraponha às orientações tecnicistas, burocráticas, autoritárias e individualistas, que estão presentes nas práticas sociais e nas gestões educativas. Este trabalho nos possibilitou compreender o sentido da gestão educacional enquanto gestão humanizada, que busca superar o caráter formalista, burocrático e impessoal. Inicialmente apresentamos os pressupostos teóricos e históricos que têm orientado o pensar e o fazer na gestão educacional. Discutimos e apresentamos a abordagem fenomenológica de Husserl, que orienta esta pesquisa, com destaque para o conceito de mundo vivido; analisamos o perfil dos gestores e ex-gestores que trabalham com a fenomenologia, por meio das unidades de significados, retiradas dos seus discursos, desvelando a visão e a atuação destes gestores educacionais, bem como as suas avaliações sobre as possibilidades de superação dos paradigmas que têm norteado a gestão educacional; e, por último, apresentamos, a partir das concepções dos pensadores da fenomenologia e das concepções dos gestores, a possibilidade da gestão educacional na perspectiva fenomenológica, onde discutimos os aspectos fundamentais da gestão educacional como o planejar, administrar e avaliar; e as suas principais mediações, como a pedagógica, política, ética e dialógica. O trabalho procurou repensar a prática da gestão educacional, propondo uma nova concepção de ser gestor educacional, desenvolvida de modo mais humanizado

The dissertation focuses on the valuation of human assets for the purpose of business valuation. The introduction section contains, among others, search of knowledge about the human capital valuation including an identification of "empty spaces" in the business valuation theory in connection with the valuation of human assets. The main aim of the dissertation is the theoretical and experimental development of selected "empty spaces" which were divided into two levels - direct (separate) valuation of human assets and indirect (implicite) valuation of human assets through enterprise valuation methods DCF and EVA. The theoretical section includes a treatise on the status of human assets (human capital) within the intellectual capital and the absence of human assets in the financial statements which are coming to the conclusion that human assets should be incorporated as a separate item in net operating assets of the enterprise in DCF and EVA valuation methods. The dissertation analyzes various definitions of human capital and subsequently on the basis of specific design requirements derives definition of human assets for the purposes of business valuation. The experimental section provides descriptions and analyzes of available methods/models for human assets (human capital) valuation. Subsequently, the derived modified income approach valuation for the direct valuation of human assets includes proposals for an allocation of revenues attributable to human assets, an incorporation of the quality element of human assets assessment to a forecast of future revenues which are attributable to human assets and the specific discount rate for human assets. In the framework of indirect valuation of human assets (in DCF and EVA methods), the attention is aimed to a design of variant options of financial value of human assets incorporation into the net operating assets (among others, these part also contains a proposal of a theoretical basis for determining of human assets market value) and adjustments of economic reports: net operatig assets (NOA) and net operating profit after tax (NOPAT). The variant incorporation of human assets into the NOA is analysed especially for the purpose of finding out changes in the distribution of the enterprise value between NOA and market value added and changes in the profitability of the invested capital compared to the situation when no financial value of human assets is incorporated into the NOA. The final section is focused to a proposal of recommendations for human assets valuation. The recommendations include a part for the direct valuation of human assets (cost and revenue approach) and the indirect valuation of human assets through DCF and EVA valuation methods.