939 resultados para Finanças - Processo decisório
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The present study examined the relations of power in the management of the Escola Estadual Presidente Kennedy, including the deliberate decisions on the School Council and School Fund, which guided the organization of the school. We sought to understand the management models that influenced the school organization, promoting contradictions in the decision making process. The school management is intensely marked by management models from the business logics as in the case of managerialism of bureaucracy. The formulation of educational policies based on managerialism has proposed a school-centered management with intense accountability of the school community in planning and monitoring the public services. The influences of these models subsidize hierarchical power relations that undermine the actions of decision-making of the collegiate bodies for the democratization of school management. To develop a research on the power, the investigation was based on studies of Bourdieu and Foucault. These authors understand the power in a relational system in a double sense, both in terms of discipline and the possibility of resistance. A theoreticalmethodological matrix was developed focusing on literature review, document analysis, structured interviews with twelve representatives of the segments belonging to the School Council and School Fund, as well as observations in meetings with the production of field notes. It was found that power relations experienced in the organization and activities of the school boards are marked by changes in public management over the years, promoting the contradictions between the concepts of corporate management originated in the business logics and the perspective of democratic management subsidized by official legislative documents at the national and state levels. The observations in meetings and analysis of the records showed that representatives related to management (president and manager of the school) have a privileged position with regard to exposure of their propositions, and are more likely to take a position in the political game of the collegiate bodies of work. It was also seen that the irregularity of meetings, particularly of the School Fund meetings, limits the experience of operation of the representatives in discussions concerning the planning and monitoring the actions of school management. Reports from representatives of the School Council showed that certain segments related to the management recognize their power of decision, however others have little interfere in the decision-making process in order to expound the desires of those who are represented by them. In the School Fund, the analysis of the records and interviews showed restricted moments of the meeting of representatives, and these only being aimed at choice or approval of the implementation plan prepared by the school management. The results showed no indications of moments of reflection to study the best chance for applicability of resources. This collegiate body (School Fund) has a questionable action when planning and monitoring the applicability of the financial resources of the School. To sum up, it was found that the Escola Estadual Presidente Kennedy still lives hierarchical power relations that undermine the institutionalization of democratic management in the various representative segments may take place in the game of political decision-making processes necessary for the organization of the school
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This master's thesis aims to ascertain how the Stakeholders interactions influence the adoption of green marketing strategies from the perspective of the Alpha Company, a furniture industry located in Rio Grande do Norte, Brazil. The methodology has a qualitative approach and uses the exploratorydescriptive case study method as model of formal and systematic study. Following the theoretical and conceptual propositions of Polonsky (1995), Michell, Angle and Wood (1997) and Frooman (1999) as a reference base. This study identifies and assesses the importance degree of the relevant stakeholders, shows their expectations and needs and describes the tactics used by the company for the implementation of green marketing strategies. The study describes the reality of a furniture industry in Rio Grande do Norte, and shows his philosophy and background; identifies present stakeholders that influence the decision process of the company and also, analyzes the degree of importance of each group showing their needs and expectations and, finally, it states the changes in the organization with the implementation of green marketing strategies. The results it s concluded that stakeholders are taken into consideration in the adoption of green marketing strategies, even without a proper strategic perception from the company, an imperative to advance towards the adoption of the green marketing philosophy. This case study explores knowledge that may be used and suited to small companies that act in the strategic segment-trend of green marketing
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The public sector performance has received much attention in the literature and due to that the purpose of this work is to develop a proposal for a model of performance measurement for a higher education institution unit. First, we performed a theoretical research on public organizations and private institutions of higher education, followed by a literature review on performance measurement and evaluation. This review presents some performance models that are quite frequent in the literature: Total Quality Management (Total Quality Management) - TQM and the PDCA cycle, SMART System, Balanced Scorecard and Môdef Ouanturn. In order to verify the possibility of implementing a performance measurement model for Higher Education Institutions, it was conducted a case study in a support unit of a University, located in the city of Natal, RN, Brazil. The study attempted to identify the key processes of the unit and proposed by the use of Quantum model in order to improve the management and operation of the same. The work aims to contribute to the advancement of knowledge in measurement and performance evaluation in higher education institutions that where still lacks scientific production of this subject compared to other areas. This study also identifies better practices and opportunities for improvement in processes to determine the expected performance indicators to aid a decision-making unit.
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The general purpose of the study was the analysis of residents' participation in the program of door-by-door collection of recyclable residuals in Natal, Rio Grande do Norte. Even though the conception of such program by municipal managers was basically aimed at providing job opportunities and income for the collectors, the main objective of the investigation was to verify whether residents' participation could be attributed to their environmental commitment. Data collection involved three municipal districts and was performed in three stages, with complementary methodological strategies (observation, questionnaire, and interview), and characterized by selfevaluation, by residents, and hetero-evaluation, by collectors. Social, demographic, situational/contextual, and dispositional data were identified to help in the analysis of residents' adherence to the program. Separating and delivering recyclable residuals was the most frequent type of residents' participation, which demonstrates their low level of appropriation of decisions related to the program, taking part on it as passive agents. Two forms of motivation towards participating in the program were found: environmental and social. Despite the first being more frequent, it was associated to lack of environmental awareness related to the process, which may very well imply a mere reproduction of pro-environmental discourse. Motivation towards social issues was strongly connected to philanthropic forms of help. Knowledge was revealed as na important predictor for participation, as well as social networks, formed by neighbors, relatives and friends. Despite the social emphasis in the design of the program, it is possible to conclude that some residents also perceive its environmental benefits, possibly as consequence of a knowledge originated outside the program. Initiatives of environmental education should be promoted in order to minimize the allegation of lack of knowledge as justification for non-participation. Similarly, actions to put together municipal management and population would be welcome, to promote joint decisions towards sustainable styles of life
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O processo decisório compreende a aplicação de diferentes modelos de tomada de decisão, cada um deles pertinente a uma determinada situação. Entre eles, destacamos como principais os modelos racional, processual, anárquico e político. Para este trabalho, utilizamos os conceitos de Choo (2003), por se tratar de uma das principais obras a respeito do tema existente na literatura e, assim, analisamos cada um dos modelos propostos pelo autor. A partir da análise dos modelos, foi possível estabelecer relações entre eles e maneira pela qual a informação orgânica - produzida internamente à organização, participa do processo decisório, mais especificamente no âmbito de cada modelo. Por último, a partir das inferências realizadas, propomos um novo modelo de tomada de decisão, cuja base de sustentação é a informação orgânica.
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This work deals with the cattle raising activity in Brasil, it´s importance for the stete of Rio Grande do Norte. A conceptual review is done regarding accounting information and considering it as an essencial input for economical and finantial decision making, related to the state cattle rainsing environment. It also aims to expose visions related to the role and the importance of Accounting as system that colects, treats and supplies managerial information. A brief historic of Accounting is done, emphasizing the Accounting Demonstration Structure and its use in the decision making process, as well as the contribution it has node for the cattle raising activity in Brazil. The research´s results show that accounting information is used partially in the finantial decision making process, and it is pointed out that the Inventory was the most relevant tool with 95,% of the cases, followed by the Income and Outlay reports with 85.0%,Production with 82,0% and Cost reports with 80,0%, the Demonstrative of the Cash Flow (DFC) with 82.5%, the Patrimonial Balance (PB) with 22.5%, and the Demonstrative of the Exercise Result (DER) with 20.0% of use. The research concludes that Accounting information is not throughly used in the economic and finantial decision making of the managers of cattle raising in the Rio Grande do Norte State, although, 95% of the sample consider then important. This may imply that there are diffilculties in measurement of the managerial decisions as well as the business whole
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This study has the purpose of discussion and reflection of how the accounting information in the managemental area are used by the sugar & alcohol industry, located at State of Alagoas, aiming to identify if them please their managers expectations in the process of taking decision. Ahead of an existent universe of 27 (twenty seven) companies registered at the Sugar & Alcohol Labor Union of State of Alagoas SINDAÇUCAR files, were collected 14 (fourteen) questionnaires to support the current research classified as explorative and descriptive. The junction of these two kinds of research resulted in a quantitative and perceptive analysis of the use of the accounting information in the process of taking decision of the Sugar & Alcohol industry in Alagoas. The results demonstrated in this research indicate that, although the managers consider relevant the information at cost area, they do not use them in the process of taking decision. The reports emitted by accountancy are only financial, such as balance sheets, income statement, financial flow, among others factors. The importance order that the managers give to the accounting information and the kind of information that they use in the process of taking decision do not indicates that they use the accountancy in administration level. The statistics analysis of the files collected allows infer that the information provided by accountancy are considered important, however are few used at the manager process
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Este ar tigo evidencia as contradições do Modelo Cooperativista brasileiro em relação ao Modelo Original. Trata- se de incoerências intrínsecas na formação do movimento cooperativo, nos princípios para a sua condução ideológica, bem como na regimentação e operacionalização estatutária. A partir desses desacertos, o artigo mostra as restrições para o exercício da autogestão. Também sugere mudanças nas leis cooperativistas vigentes, propícias ao exercício da participação dos associados no processo decisório.
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Para a realização deste estudo, observou-se duas realidades no cotidiano das empresas e na literatura específica das áreas de Administração, Economia e Contabilidade: 1. a competitividade estabelecida entre as empresas com a globalização dos mercados, a formação de blocos econômicos e a postura mais liberalizante das principais economias mundiais; 2. as informações contábeis geradas com a metodologia da Contabilidade tradicional não atendem satisfatoriamente aos gestores das empresas que, procurando adaptar-se à realidade de mercado extremamente competitivo, assumiram um novo paradigma de produção. Diante destes fatos, verifica-se, como premissa básica do estudo, que as empresas, ao adotarem em suas estratégias de negócios um posicionamento identificado com um novo paradigma de produção, necessitam de uma estruturação no Processo de Gestão compatível com esta opção. Com este enfoque, delineam-se, primeiramente, os conceitos do Modelo de Gestão Econômica - GECON, como uma proposta de suprir as necessidades de informações econômicas dos gestores, no processo decisório de suas áreas de responsabilidade. em seguida, discorre-se sobre a área de Produção, com características de uma unidade de negócio. A partir desta abordagem, é desenvolvido o Modelo GECON aplicado à área de Produção, que trata esta área como uma unidade administrativa independente, objetivando otimizar o seu resultado econômico com eficácia, para melhor contribuir para o resultado global da empresa e assegurar sua continuidade.
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Pós-graduação em Ciência da Informação - FFC
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Pós-graduação em Ciência da Informação - FFC
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Pós-graduação em Educação - FFC
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Pós-graduação em Engenharia Mecânica - FEG
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Nesta dissertação se analisa o processo histórico da formação social, política e econômicada da Colônia de Pescadores de Imperatriz Zona 29 (CPI Z-29), estado do Maranhão. Inicialmente, apresenta-se a fundamentação teórica concernente aos movimentos sociais de uma forma geral e em seguida especifica-se as origens e a capacidade organizacional dos pescadores sindicalizados haja vista que as colônias possuam status de sindicato. Em seguida, estuda-se como se deu a evolução do movimento dos pescadores no sul do Maranhão e, consequentemente, na região de Imperatriz, ou seja, na área que corresponde à jurisdição dessa Colônia Z-29,detendo-se nos avanços conquistados pela classe principalmente no que diz respeito às políticas públicas voltadas para esse movimento social. Na reconstituição dos acontecimentos históricos e econômicos, procedeu-se não só o estudo da CPI Z-29 que se solidificou no final da década dos anos de 1970, mais precisamente no ano de 1978, quando é fundada a entidade mencionada, mas também dos diversos ciclos de produção que a região de Imperatriz atravessou ao longo dos anos, procedeu-se também a um levantamento do modus vivendi dos pescadores seus costumes, crenças e práticas adotadas pela classe antes e depois de se associarem de forma legal a uma entidade que nascia visando a organização e fomentando um crescimento para uma classe importante porém esquecida. No estudo do processo pertinente ao periodo de sugimento do movimento e capacidade organizacional dos pescadores, analisou-se as mudanças verificadas na vida econômica, política, cultural, ambiental e social motivadas pelas transformações da estrutura organizacioanal da classe dos pescadores intensificadas, principalmente, a partir da implantação dos projetos sociais incentivados pelo Governo Federal. E, ao final, trata-se de visibilidade política dos pescadores, sua participação no processo decisório em nível municipal e os avanços conquistados pela CPI Z-29 desde a sua fundação.