Uma modelagem de indicadores de desempenho para instituições de ensino superior no Brasil na abordagem do balanced scorecard: um estudo com instituições privadas

This Master of Science Thesis deals with a BSC modeling for higher education institution focusing on private institution in the Brazilian context. It‟s accomplished a literature review in order to understand the BSC and its application to for profit and non for profit organizations and as a main result it is proposed a BSC conceptual model with a new perspective (Government) and a change in the hierarchy of the main BSC perspective equaling financial to customer/society. Taking the national higher education assessment system of Education Ministry indicators a model is deployed and the relations between the indicators are measured with the Pearson correlation coefficient. As a result a model emerges with sound relations of indicators but a improvement in the financial indicators is needed

Autoavaliação institucional na dimensão do SINAES comunicação com a sociedade : estudo de múltiplos casos em instituições de ensino superior do Rio Grande do Norte

This study is about the institutional self-evaluation in Dimension 4, "Communication with Society", from the National System of Higher Education Evaluation SINAES, mandatory for all universities in Brazil. A multiple cases study was conducted with three institutions from Rio Grande do Norte, and the goal was to know how this evaluation is made, describing the concept for the evaluation of communication proposed by them, identifying controllers or emancipator aspects, categorizing methodological procedures and discussing the difficulties reported in the communication evaluation process. Coordinators of the institutions Evaluating Committees were interviewed and data categorized by means of qualitative content analysis. It was noted characteristics of the current controller, emancipator and hybrid designs in the three institutions for evaluation of communication, revealing the lack of a theoretical corpus that transits in accordance with the systemic perspective and epistemology of complexity from SINAES. It was found that the most frequently reported difficulties in the evaluation processes of communication are in the preparation stage, especially in the definition of indicators and tools and awareness work. The weakness in planning makes their own activities in the sector of communication become targets of assessment, forming goals poorly related with broader organizational goals. It was also concluded that the technical evaluation cannot override the issues associated with the broader issue of the complexity surrounding the assessment paradigm proposed by SINAES because contradictions and imperfections are part of the evaluation process and several references are current in the literature to support this view. Finally, it is said that objectives such as transparency and behavioral changes can rely on methodologies and techniques for research on the question of the construction of meaning

A relação entre desempenho e a forma legal das instituições de microcrédito

This work test the relationship of performance and legal form of microfinance institutions (MFI), in our work MFI can be banks, non-governmental organizations (NGO), cooperatives, non-banks financial institutions (NBFI) or rural banks. We use linear regression model, panel data and variables dummy for the legal forms. Our samples are 243 MFI from all continents, except North America, in the period from 2007 to 2012. We found that bigger MFI generates higher profit, higher returns and higher self-sufficiency rates, so the growing can be a way for consolidation of MFI. For smaller MFI a way can be assimilation or merging with other MFI. Cooperatives, non-bank financial institutions and rural banks can serve more customers, causing greater impact on society, and get higher returns. This suggests the most appropriate legal form for microfinance market can be cooperatives, non-banks financial institutions or rural banks balancing social orientation and profit orientation.

Autoavaliação institucional na dimensão do SINAES comunicação com a sociedade : estudo de múltiplos casos em instituições de ensino superior do Rio Grande do Norte

This study is about the institutional self-evaluation in Dimension 4, "Communication with Society", from the National System of Higher Education Evaluation SINAES, mandatory for all universities in Brazil. A multiple cases study was conducted with three institutions from Rio Grande do Norte, and the goal was to know how this evaluation is made, describing the concept for the evaluation of communication proposed by them, identifying controllers or emancipator aspects, categorizing methodological procedures and discussing the difficulties reported in the communication evaluation process. Coordinators of the institutions Evaluating Committees were interviewed and data categorized by means of qualitative content analysis. It was noted characteristics of the current controller, emancipator and hybrid designs in the three institutions for evaluation of communication, revealing the lack of a theoretical corpus that transits in accordance with the systemic perspective and epistemology of complexity from SINAES. It was found that the most frequently reported difficulties in the evaluation processes of communication are in the preparation stage, especially in the definition of indicators and tools and awareness work. The weakness in planning makes their own activities in the sector of communication become targets of assessment, forming goals poorly related with broader organizational goals. It was also concluded that the technical evaluation cannot override the issues associated with the broader issue of the complexity surrounding the assessment paradigm proposed by SINAES because contradictions and imperfections are part of the evaluation process and several references are current in the literature to support this view. Finally, it is said that objectives such as transparency and behavioral changes can rely on methodologies and techniques for research on the question of the construction of meaning

Serviços Bancários pela Internet: um Estudo de Caso Integrando a Visão de Competidores e Clientes

RAMOS, A. S. M. ; COSTA, F. S. P. R. . Serviços Bancários pela Internet: um estudo de caso integrando a visão de competidores e clientes. RAC. Revista de Administração Contemporânea, Rio de Janeiro - ANPAD, v. 4, n. 3, p. 133-154, 2000.

O acolhimento como promoção da saúde entre pacientes com câncer

Cancer has been affecting people all around the world; disregard sex, ethnicity or social class. Despite the fact it is not always deadly, to be diagnosed and treated of cancer brings a lot of physical, emotional and social suffering, specially for those with less economic resources. Considering the complexity of the problem, there has been perceived that medical treatment is not enough to support cancer patients. There is an increasing understanding about their necessity of integral care, supposed to be given by a multidisciplinary health care equip that can consider all the different aspects involved in the illness process. Everyone has a particular way of been ill or healthy, and gives different meanings to the experienced events. The starting point of the research was the contact with a called work `group of shelter', developed with cancer patients by a multidisciplinary health care equip working on the LIGA Norte Riograndense Contra o Câncer. The research goal is to identify meanings people give to the shelter they receive in the group and to understand the way they experience the disease. Considering it singularity of this process, one worked with individually half-structuralized interviews, carried through with nine patients of the chemotherapy clinics and suck, that they had passed for the experience of the group of shelter, having approached getting ill, the treatment, the shelter and the recreation of the psychosocial processes (or not) after all this process. It was chosen as focus of analysis the creation of psychosocial processes and production of felt of these social actors through its discourse analysis perspective, boarded in accordance with the following thematic axles: the experience of the cancer, the shelter and recreation of the psychosocial processes the life. It was found that shelter has an extensive meaning going beyond the the group and involving others besides the multidisciplinary health care equip, and being important to give each patient the best possible benefit. It was also identified the importance of other social actors, such as relatives, friends and neighbors; added of religious faith, mentioned by all interviewees. It is to be considered the recovering capacity shown by eight interviewees, demonstrated by changing the way of interacting with others, getting new values and behaviors, and demonstrating more wisdom. We can consider the possibility of making this strategy to become part of the everyday practices of others health services working with cancer patients, what we think can help to minimize their suffering

Colônia agrícola Sinimbú: entre a regularidade do espaço projetado e os violentos confrontos do espaço vivido (Rio Grande do Norte, 1850-1880)

In 1878, at the province of Rio Grande do Norte, between Ceará-Mirim and Extremoz, was founded the Agricultural Colony of Sinimbú. On this location, about 6,600 freed men and women had gathered. They were not only fleeing from the terrible 1877 drought but also encouraged by the promise of accessing basic necessities, i.e. housing and medical assistance, upon work, as required by local and central representatives of power. However, the migrants faced otherwise reality, since conditions within the agricultural facility were of shortage and violence, as denounced on the presidential reports of that time. This work aims at analyzing the conflicts that took place at the Sinimbú Colony, while it seeks to emphasize how the tensions and interests of both local elite and central government representatives relate to the opening and closure of this space, on a context where the debate on the control over freed poor workers was on the rise. Thus, we intend to demonstrate that on the one hand, institutionalized places provided the native freed a sense of work guided by the discipline of the body, control of time and arrangement of space. On the other hand, unlike forms of resistance enacted by freed working men and women undergoing the rearranging process of labor world cannot be disregarded.

Serviços Bancários pela Internet: um Estudo de Caso Integrando a Visão de Competidores e Clientes

RAMOS, A. S. M. ; COSTA, F. S. P. R. . Serviços Bancários pela Internet: um estudo de caso integrando a visão de competidores e clientes. RAC. Revista de Administração Contemporânea, Rio de Janeiro - ANPAD, v. 4, n. 3, p. 133-154, 2000.

Gestão híbrida em cooperativa de crédito: uma análise a partir do interesse, participação, satisfação e expectativa dos cooperados da COOPERUFPA

The globalization of markets has confirmed for the processes of change in organizations both in structure and in management. This dynamic was also observed in credit unions because they are financial institutions and are under the rules of the Brazil´s Financial System. Given the context of organizational changes in the financial capital has played the traditional management reform is urgent. In organizations credit unions, given its dual purpose, because in the same organizational environment and capitalism coexist cooperative whose logics are antagonistic, but can live through the balance between instrumental rationality and substantive rationality in credit unions. Based on this concept a new form of management should be thought to be able to accommodate the demand of cooperative, community, government and the market. Hybridization has been observed in management practices` COOPERUFPA into dimensions financial, social and solidarity participation with a trend in paradigmatic form of hybrid management, in that it directly or indirectly affect the management decisions in the credit union. The hybrid management is a trend that has been setting the basis for societal transformation, so that credit unions promote actions of welfare oriented cooperative members and the community around the same time that attend the dynamics of market globalization. These actions, in the context of hybrid management should be implemented by COOPERUFPA from the sociability of the remains and the wide diffusion of solidarity culture between cooperative partnership as a way to recover their participation in trade relations, financial and the social collective developement. For the members of COOPERUFPA financial interest is evidenced in greater relevance for the social interest given its dominant relationship as "mere customer" of the credit union, however, the proactive participation of the life of the cooperative credit union is one of its expectative among of participation of to share power in decisions by general meetings. This passivity`s cooperator of the COOPERUFPA in defending the ideals overshadowed the spread of cooperative principles and values of cooperation among them. Thus his conception for COOPERUFPA in the financial dimension, social and solidarity democracy, performed transversely. The COOPERUFPA for not developing an education policy for the cooperation among its members, contributed to a process of collective alienation of cooperative ideals, since the cooperative do not understand the reality that surrounds them as members of an organization whose mission is to social and financial sustainability of its members

Apoio governamental à inovação Tecnológica: análise da indústria farmacêutica paraense

The transformations economical, cultural and social that happen in world ambit they are associated to the intense progress and expansion of new technologies, forcing governments, people, companies and nations to the introduction of new patterns of behavior, forcing, in that way, to the continuous renewal of products and technological processes to maintain the competitiveness, so much among nations, as in the managerial world. In that matter, the technological innovation is recognized as basic factor of maintainable economical competitiveness, being the responsible for the breaking and/or improvement of the techniques and production processes, what presupposes the systematization varied institutional arrangements that they involve firms, interaction nets among companies, government agencies, universities, research institutes, laboratories of companies and scientists and engineers activities. Those arrangements, to the if they articulate with the educational system, with the industrial and managerial section and, also, with the financial institutions, they take the form that Freeman (1987) it coined of national system of innovation, promoted through public politics of CT&I, which seek to induce and to support innovative initiatives in the companies, as well as to establish demands and to prioritize vocations and regional potentialities. In that context of government support to the technological innovation interferes this study, that it looked for to know the reasons of the fragility innovative in the pharmaceutical industry of State of Pará in Brazil, pointed for PINTEC (2005), starting from the point of view of the businessmen of that section. For such, the qualitative approach was used - with interviews directing semi and the technique of the content analysis. The results of the research pointed that the fragilities innovative of the section links to the ignorance of the government support to the technological innovation on the part of the businessmen of the pharmaceutical industry of State of Pará in Brazil

Tangibilidade, classe de ativos e estrutura de capital das empresas listadas na BM&FBOVESPA

This study aims to investigate the influence of the asset class and the breakdown of tangibility as determinant factors of the capital structure of companies listed on the BM & FBOVESPA in the period of 2008-2012. Two current assets classes were composed and once they were grouped by liquidity, they were also analyzed by the financial institutions for credit granting: current resources (Cash, Bank and Financial Applications) and operations with duplicates (Stocks and Receivables). The breakdown of the tangible assets was made based on its main components provided as warrantees for loans like Machinery & Equipment and Land & Buildings. For an analysis extension, three metrics for leverage (accounting, financial and market) were applied and the sample was divided into economic sectors, adopted by BM&FBOVESPA. The data model in dynamic panel estimated by a systemic GMM of two levels was used in this study due its strength to problems of endogenous relationship as well as the omitted variables bias. The found results suggest that current resources are determinants of the capital structure possibly because they re characterized as proxies for financial solvency, being its relationship with debt positive. The sectorial analysis confirmed the results for current resources. The tangibility of assets has inverse proportional relationship with the leverage. As it is disintegrated in its main components, the significant and negative influence of machinery & equipment was more marked in the Industrial Goods sector. This result shows that, on average, the most specific assets from operating activities of a company compete for a less use of third party resources. As complementary results, it was observed that the leverage has persistence, which is linked with the static trade-off theory. Specifically for financial leverage, it was observed that the persistence is relevant when it is controlled for the lagged current assets classes variables. The proxy variable for growth opportunities, measured by the Market -to -Book, has the sign of its contradictory coefficient. The company size has a positive relationship with debt, in favor of static trade-off theory. Profitability is the most consistent variable in all the performed estimations, showing strong negative and significant relationship with leverage, as the pecking order theory predicts

Cara e coroa: O PRONAF B e os impactos na ocupação rural do município de Ceará-Mirim

The present work deals with study on the National Program of Reinforcement of Familiar Agriculture, Group B, referring it offers of agricultural credit the agriculturists who possess familiar prescription until R$ 2,000, 00, and its impact in the agricultural occupation of the city of Ceará-Mirim. From theoretical referencial regarding the agricultural occupation, it collects of data, application of questionnaires between the beneficiaries of PRONAF B and interviews with the involved actors, it was made possible ascertainment of the hypothesis of that the program in this modality of credit, is capable to provide only to the maintenance or diversification of the occupation in the familiar unit and not it generation of remunerated occupation not familiar. This research disclosed to the diverse possibilities of use of the credit and its impact in the agricultural occupation, exactly when it is deviated for other purposes not waked up next to the financial institution, generating impacts not waited, however positive. When destined to the waked up end, still new forms appear of way occupation to complement it the deriving familiar prescription of the main activity. Unable to discard the rise even though very small and informal, non-family gainful occupation. The knowledge is added of that exactly ahead of the easinesses of access to the social base of the program, many familiar agriculturists still find difficulties in the approval of the which had credit, on the other hand, the requirements of the financial institutions

Balanced Scorecard como ferramenta de avaliação da consistência estratégica: um estudo em instituição de ensino superior privada

This Master of Science Thesis investigates in an exploratory modeling the idea of strategy consistency applying as an assessment tool a model of performance indicators of a higher education institution based on the balanced scorecard (BSC). It is carried on a review of conceptual BSC perspective hierarchy models and of studies on higher education institution in Brazil and worldwide. From a BSC model with three indicators at each perspective is carried on a case study with directors and coordinators of a private higher education institution with a descriptive and multivariate analysis using cluster analysis. The main findings point to a different perception of respondents on the importance level of the perspectives with a higher importance level given to Learning and Growth and Process that to Customer and Financial. Particularly, the financial perspective got a importance level significantly lower that the others, what suggests an inconsistency on the strategy deployment on the institution considered in terms of the perception of the managerial levels of the importance level of the perspectives

Estratégias acadêmicas na avaliação de desempenho dos cursos de ciências contábeis no enade em NATAL - RN

O número de instituições de ensino superior no Brasil vem crescendo bastante nos últimos anos. Com isso a preocupação com a qualidade dos cursos ofertados também tem aumentado. Para avaliar essa qualidade do ensino o governo instituiu formas de avaliação e vem aperfeiçoando a cada ano. As instituições, por sua vez, buscam bons resultados nessas avaliações a fim de utilizar como item de vantagem competitiva, uma vez que as notas obtidas por elas chamam atenção de novos clientes. Dessa forma, o presente trabalho buscou analisar as principais estratégias acadêmicas utilizadas na avaliação de desempenho dos cursos de Ciências Contábeis, da região de Natal-RN, no ENADE. Trata-se de uma pesquisa de abordagem qualitativa e quantitativa, e foi aplicado um estudo de caso complementado por um survey. A parte qualitativa foi obtida através de entrevistas semiestruturadas realizadas com os coordenadores dos cursos e a quantitativa foi obtida através da aplicação de um questionário fechado aos alunos aptos a participarem do ENADE no ano de 2012. Foram estudadas todas as instituições em Natal que possuem o curso de Ciências Contábeis, modelo presencial, sendo ao todo 10 (dez) instituições identificadas. Os dados foram analisados por meio da análise de conteúdo (entrevistas) e do software SPSS® 18 (survey). Foram utilizados os métodos de análise fatorial, através da análise de componentes principais, com rotação Varimax e normalização Kaiser. Em relação à análise da importância do ENADE sob a perspectiva dos estudantes, foi utilizado o teste não paramétrico de Mann-Whitney. Como resultados da pesquisa, foi identificado que tanto os discentes como os coordenadores de curso entendem a importância do ENADE, também observou-se que a satisfação dos discentes com a instituição refletiu nos resultados obtidos por esta, bem como, o momento em que foi iniciada a preparação para o exame também refletiu nas notas recebidas pelas instituições

Uso corporativo do território e turismo no Rio Grande do Norte

Tourism has in recent years a significant growth in the economy, bringing repercussions on use of the territory. Hence the importance of discussing how the activity has been planned by public authorities and business, important actor in this process. Our objective is to analyze the corporative use of the territory Norte-Rio-Grandense by tourism, based on the renewal of geographical thought in Milton Santos and other authors coherent theory. Although planning is seen as a practice that incorporates various scientifics contributions is undeniable eminently geographical base, as it comes to relationshipsand process in the territory. The project Parque das Dunas/Via Costeira driving the development of tourism in Natal as to its construction, the city had a quality hotel infrastructure capable of receiving a greater number of tourists. One of the guiding instruments of state planning in accordance with the Federal Government is the Planejamento Pluri-Anual - PPA, which has the discourse territory, but establishes sectoral actions, which included tourism with the allocation of resources. In addition to receiving funds Prodetur I and II, since the early 1990s, these resources from the BIRD and other lines of funding available through federal financial institutions. Thus the sectoral action planning is disintegrated, while the territorial planning makes us think the whole moving and complexity Our data policies and public and private investments, we proved that the action of companies in line with the state, favors the hegemonic agents, or the corporative use of the territory Norte-Rio-Grandense