71 resultados para Elaboration

em Repositório digital da Fundação Getúlio Vargas - FGV


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O foco dessa dissertação é direcionado ao levantamento diagnóstico do Parque das Águas da cidade de São Lourenço - MG, mais especificamente à importância das águas minerais como bem cultural. Pesquisei em duas frentes: dados colhidos junto a secretaria de turismo (SERVTUR) e duas pesquisas quantitativas. Para aprofundar a reflexão optei também pela realização entrevistas qualitativas com pessoas de diferentes perfis de renda, cultura e profissões. Partindo daí, norteei os trabalhos no levantamento de informações que possam servir como parâmetros para a elaboração de estratégias de ação nas mais diversas frentes de trabalho voltadas ao desenvolvimento do turismo e da cultura naquela cidade.

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O Instituto Nacional de Matemática Pura e Aplicada (IMPA) foi o primeiro órgão de pesquisa criado pelo Conselho Nacional de Pesquisas (CNPq), em 1952. Desde seu início o IMPA dedicou-se à pesquisa científica em matemática do mais alto nível e promoveu a formação de novos pesquisadores, promovendo também a difusão e aprimoramento da cultura matemática no país. Mais recentemente, passou a dedicar-se também às aplicações da matemática em outras áreas do conhecimento e em setores tecnológicos. Ao longo de mais de cinqüenta anos de trabalho, consolidou-se como o centro de referência em pesquisa matemática e formação de novos pesquisadores no Brasil e na América Latina. Tendo em vista a relevância da instituição para os rumos da pesquisa na área no país, este trabalho de conclusão de curso tem como objetivo estabelecer as diretrizes para a criação do Centro de Memória do Instituto Nacional de Matemática Pura e Aplicada (CEMIMPA), que seria um espaço para produção e re-elaboração de identidade e memória institucional – seguindo uma tendência que se afirma, no Brasil, desde a década de 1970. Discute-se aqui a trajetória do IMPA, os conceitos sobre memória, acervo e identidade para conseguir demarcar as linhas gerais do CEMIMPA e precisar sua importância para a instituição. A criação de um centro de memória como o que propomos, ajudaria a dar visibilidade à história do IMPA, de seus pesquisadores, suas áreas de atuação para além dos limites do cenário da pesquisa matemática, alcançando um público cada vez mais amplo e diverso. Isto poderia influenciar de forma ainda mais vigorosa a formação de jovens em geral, e em particular, de futuros matemáticos. Também poderá incrementar as pesquisas sobre a história da matemática no Brasil e a trajetória dos pesquisadores que a fizerem e dela fazem parte.

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O relatório contém os resultados de uma pesquisa realizada em Santo André, SP, que visou testar um sistema de indicadores para avaliar a qualidade de vida local. Depois de uma primeira parte teórico-conceitual, apresenta uma análise preliminar dos dados que foram obtidos junto aos órgãos públicos visitados ou sites consultados pela Internet. Embora os resultados alcançados não tenham sido plenamente satisfatórios, considera-se que foi uma importante experiência no sentido de aprofundar o conhecimento dos problemas concretos e específicos para a coleta de dados que apresenta uma Prefeitura.

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This work is focused on understanding the most important issues originated from the current Brazilian productive restructuring and its impacts on the formation of a new unionism style, especially the pattern followed by the Workers Union's Congress (CUT). From the processes that have been developing in the automotive factories of the ABC region, as well as inside the unions, we can say that: (i) the participation of the unions in the elaboration and modificaton of the productive processes and the labor organization has been increasing; (ii) this trend has been spreading very quickly inside the workers union movement linked to the CUT, strenghtening the inflexion taken by this Congress since the beginning of the nineties; (iii) the negotiations and its outcomes are drawing away from an approach that seeks to establish a mechanical correspondance between production flexibilization measures and the implementation of certain industrial relations.

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The integration of gender into Public Policies is understood as the recognition of the fact that the population is not homogeneous, but marked by differences. If the intention of Public Policies is to attend the different needs of the population and not to discriminate against any group, these differences have to be apprehended. Depending on how the issues of gender are integrated into policies, there is a danger of them being reduced to a blueprint list that has to be fulfiled which could transform their elaboration into a technical activity distancing it from the needs of the target group. This research intends to discuss the assumption behind low-income women which could jeopardize the elaboration of housing programmes with a gender perspective, and also discuss the concepts which have to be considered in the elaboration of those programmes.

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Desde o final da década de 70 tem sido proposto pelos estudiosos da área que o Planejamento para o Desenvolvimento Urbano através de Políticas Públicas, deva incorporar em sua agenda a questão de gênero, se a intenção desta tradição de planejamento é atender às diferentes necessidades da população. Isto é uma consequência da evolução do próprio conceito de desenvolvimento. Argumenta-se que a população não é homogênea. Mulheres e homens desempenham diferentes papéis (que são resultado das relações de gênero), e derivadas destes, diferentes necessidades. Gênero deve então ser parte integrante das políticas públicas. Assim, esta pesquisa tem a intenção de examinar a incorporação de gênero na elaboração de políticas públicas para áreas urbanas. Isto será realizado através de uma análise comparativa de políticas públicas do Brasil e de outros países.

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Este trabalho ocorreu em uma classe de 52 alunos, na disciplina de Psicologia, no Curso de Administração. Centrou sua análise na confecção de textos pelos alunos articulando-os à experiência do seu cotidiano, em pequenos grupos, a partir da devolutiva do processo grupal de aprendizagem como instrumental que possibilitou a maior discriminação entre conteúdos próprios dos integrantes e do grupo.Investigou também como a identificação de atitudes defensivas, no grupo e em si, contribuiu para a elevação do nível de tolerância às contradições, possibilitando uma visão questionadora da dinâmica visível e invisível, presentes em sua produção. Seu objetivo esteve ligado ao desenvolvimento de uma atitude de contenção e apoio necessária ao papel do futuro administrador.

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Esta pesquisa pretendeu gerar pistas para situações do dia-a-dia dos alunos do curso de Administração, na disciplina de Psicologia, co-responsabilizando-os por sua produção e solução dos conflitos da classe. Nossa investigação centrou-se no grupo de discussão constituído por representantes (rodiziados) dos pequenos grupos da classe, apoiados pelo professor para discutir: a) dúvidas temáticas; b) sugestão para conflitos ocorridos intragrupos e intergrupos. Indagamos se: essa metodologia favoreceu a cooperação e a criatividade intergrupos e intragrupos? Como recursos auxiliares, utilizamos o sistema de monitoria/didática dos emergentes/devolutiva do processo grupal/confecção de textos pelos alunos.

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In recent years, clusters have become a central part in discussions about local and regional economic development, as well as in the elaboration of public policies for generating jobs and income. Concurrent with the discussions about clusters, the subject globalization has also received growing attention from the media in the academic and government fields. Different aspects are considered in the discussions regarding globalization and one of the subjects is the insertion of local economies into international commerce. One of these ways of insertion is by global value chains. This term began to be used at the end of 90s, and refers to the productive value chains dispersed throughout the world, but with integrated production and commercialization. The aim of this thesis is to understand how the exportation process influences the development of fashion clusters, this being done by the insertion of these clusters into the global value chains. Each year, the Brazilian fashion sector seeks to broaden their participation in the global economy by means of insertion into the global value chains. This insertion, however, has caused impacts in specialized clusters of garment manufacturers, such as beach fashion, jeans and women¿s clothing. As a way of identifying these impacts, three cluster manufacturers were studied in the state of Rio de Janeiro, namely Cabo Frio, São Gonçalo and Niterói. The impacts of internationalization on the companies integrated into these three clusters were explored by means of a six-month field study, including semistructured interviews. This internationalization occurs either by direct exportation or by means of inserting these companies into the global value chains. The results of the study points out the opportunities and threats to these companies, as well as shows the importance of more adequate public policies for the development of Brazilian fashion clusters. Among these threats, the possibility of inserting these cluster companies into the global value chains in a captive manner (Gereffi, Humphrey, Sturgeon, 2005) was singled out, placing them ¿under control¿ of the exporting companies. As for opportunities, the participation of government support agencies and improvements in fashion show good alternatives for inserting these companies into the global value chains, making possible autonomous and competitive performance.

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The present study analyses the relationship between Democracy and Local Government concerning Public Health Policy of small and medium Brazilian municipalities (with less than 50 thousand inhabitants). The management of the Department of Health in these municipalities was analysed to observe the democratization of public health through the main innovations on the way of management and on the health assistance. A comparison between the answers of the Health Department Managers of municipalities with less than 50 thousand inhabitants and the ones with more than 50 thousand inhabitants (collected in another research) was made as well as the elaboration of a factorial analysis model which verifies the relationship between Manage Profile, Innovating Management and Municipality Demographic Size. Innovating features are found in the small and medium municipalities although in a weaker degree than in the big ones. The relationship observed between the Demographic Extent and Innovating Management as well as the first and Manager Profile are not as strong as the Manager Profile and Innovating Management, concluding that the small dimension of a municipality is not an impediment to a more democratic health management.

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Organizar racionalmente as informações e sistematizá-las tem sido essencial para o sucesso de diversas empresas. Quando estudamos as instituições destinadas à segurança pública percebemos que o uso de tecnologia e de sistemas de informação são comuns nos exemplos bem sucedidos de combate às práticas criminosas. O Programa Delegacia Legal, inaugurado no Estado do Rio de Janeiro em 1999, acompanha essa tendência e tem como um dos seus pilares a importância ao tratamento da informação. Os policiais que fazem os registros das ocorrências nas delegacias utilizando-se do Sistema de informação (SCO) têm então um papel fundamental porque através desses registros são investigadas as infrações, assim como é alimentado um banco de dados mais completo para ser aliado na elaboração de estatísticas e na aplicação de ações estratégicas. Considerando que esse tipo de registro, utilizando sistemas de informação, alterou a rotina institucional, o presente estudo verifica se existe ou não resistência ao uso do Sistema – SCO, fazendo uma abordagem sobre o sistema de informação, o Programa Delegacia Legal, a cultura organizacional e a opinião dos policiais.

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The press and the State had developed, in Brazil, a relation of interdependence. Press and broadcasting corporations depend on state money for its survival and politicians depend on the press and the exposition in the media to communicate with their electorate. This relation of proximity affects the elaboration of public policies for the sector. This study analyzes public policies for broadcasting and the press since 1964, when it was established in the country the military regimen, a mark of a deep reform in the Communications. Public policies are debated in line with two dimensions - one relative to the infrastructure needed by the Communications, and another referring to the content of information. Our conclusion clarifies the urgency of a revision in the laws that regulate the media, many of which are not applicable anymore, and questions the independence of Brazilian parliamentarians to proceed with the necessary reforms and to the discussion about new public policies for the sector.

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The great challenge, in terms of human factor, related to the planning of the strategy of an organization is to integrate the sides human and managerial through mechanisms that make possible the appropriate control of the activities, in a such way that the company obtains won developing and being developed by your collaborators. In the last decades the world of the work is suffering several mutations. If in a high level he/she enrolls a pressure for the globalization of the economical activity of new markets; in a low level, the resource is observed to the economical efficiency as guiding criterion of the new employment politics, the alteration of the constitution of the manpower and a growing pressure for the organizational flexibilization as competitive factor. These are some of the changes that have been leading to the appearance of new social inequalities in the world of the work and that have been coming to affect the workers' implication organizational being translated then in the emergency of new values, expectations, and evaluations face to the work and the established relationship between the individuals and the organizations. Before that perspective, the elaboration of the present work had as objective approaches the effects of an audit it interns before the paradigm of the organizational flexibilization. It evaluates if the concepts of the internal audit and your performance, in a bank atmosphere, are just centred in the internal controls or if in some way they contribute inside to the democratization of the social relationships of the organization. We concluded the work exploring the internal auditor's fundamental paper and your potential for use of the instrument democratization of the social relationships in the organizations.

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The choice of accounting standards capable of defining the recognition, measurement and publicizing of financial and economic information to the general public constitutes one of the accounting community¿s greatest challenges. So, the analysis of the Fundamental Principles of Accounting and of the Conceptual Structure of Accounting becomes relevant because of its direct relation to the normative process and because it represents the essence of doctrines and theories relating to the Science of Accounting. Each country¿s set of rules diverges when it comes to creating and evidencing Accounting Statements, and that¿s why the harmonization of the International Accounting Rules is becoming more important among accountants: as an answer to the world qualitative and quantitative demand for information. When managers, answering a great variety of incentives, manipulate or manage the disclosure of accounting information, they show that the management of accounting information begins to represent a purposeful intervention in the process of elaboration of financial and economic statements with the intention of obtaining some private benefit. In this context, Accounting Regulation performs an important function in the technical procedure of professionals in the area and in the development of practices convergent with international standards, which, in their turn, are already in force. The present study, which is exploratory and non-experimental, aims at presenting and analyzing the process of accounting regulation under the perspective of rules and of the choice of accounting practices as an answer by regulated entities on a tridimensional perspective. The establishment of interaction among diverse fields, through interdisciplinarity, aims at bridging the gap between the fields of law and accounting by articulating concepts and cognitive schemes in a process of mutual enrichment. The research concludes that it is possible to apply concepts from Miguel Reale¿s Tridimensional Theory of Law in the study of accounting regulation.

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The objective of this work is to search a real case of capital budgeting, relating the practical technical aspects of the elaboration of project, with theoretical referential and following secondary objectives: (i) to analyze the relations established between the bibliographical material and the found practical technical problems of capital budgeting in the enterprise; (ii) to search and to describe the necessary pacing to the economic and financial elaboration of an project, from the prospecting of the demand, the projection of revenues and expenditures and the evaluation of the necessary investments to its development; (iii) to relate and to exemplify the influences of the restrictions presented for the methods of capital budgeting, correlating the practical theoretical referential with the enterprise; (iv) to analyze the yield of the investment project, (v) to verify the influence of the financing, on the yield of the project; and, finally, (vi) to demonstrate the choice process among some alternatives of supply, when used as tools of aid to the purchase decision, the methods of the Internal Tax of Return and the Net Present Value. To the end of the study one concluded that the methods of the Internal Tax of Return and the Net Present Value are powerful tools in the yield evaluation and viability of investments projects. However, to only understand the methods through what they teach in books is not enough for the daily practical of capital budgeting. Literature starts from two basic points: (i) the investments analyst dominates all the countable revenues, expenditures, and investments concepts.(ii) the numerical examples are simple and easy to understand, to infer its practical applications is a contouring question to be raised and passed by the analyst. This study intends to show the conjunction of the bibliography with the practical one, therefore, from the instant that demonstrates the countable concept of the prescription, it also explains as it was constituted from the calculation of the demand, until its inclusion in the project. Thus, searching concepts of revenues, expenditures, depreciation and capital assets, disclosing its constitution and, over all, the application inside of the project, it all takes the analyst to the final part of the process, that consists in the determination of the numerical calculations, allowing to dedicate more time to the difficult task to interpret the data. Finally, understood the analysis of the economic viability of the project, the study guides the purchase of the equipment under the economic-financial point of view.