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Disertaciones |
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1
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CÉLIO DA COSTA BARROS
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The impact of audit governance in the Brazilian Federal Public Administration: The Case of Judgment / TCU 1.603/2008
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Líder : JOSE DIONISIO GOMES DA SILVA
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MIEMBROS DE LA BANCA :
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ADILSON DE LIMA TAVARES
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JOSE DIONISIO GOMES DA SILVA
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RODRIGO JOSÉ GUERRA LEONE
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Data: 18-feb-2014
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Resumen Espectáculo
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This research aims to determine the impact of governance audit conducted by the Court of Audit in the management of the Federal Public Administration (APF). The exploratory with qualitative-quantitative research was used, bibliographic, beyond the case study of the Audit Governance of Information Technology (GovTI) - Decision 1.603/2008-Plenário and its consequences (Decisions 2.471/2008, 2.308/2010, 1.145/2011 e 2.585/2012), plus a consultation with TCU auditors of Rio Grande do Norte (TCU/RN). The results revealed that the audit governance impacts generated 28 on APF, which contributes to raising the standards of excellence in the public sector in the field of Information Technology, may be regarded as a transforming agent of Brazilian culture, appropriates the dimensions used by the UK (United Kingdom), IFAC and GesPública, including the principles of compliance audits (legality) and operational - ANOP (economy, efficiency, efficacy and effectiveness - 4 E's), while incorporating the essence of New public Management, public Administration requiring adaptation to corporate governance, which is checks and balances that help in resolving conflicts of interest between public managers and citizens' rights, and that favors the pursuit of excellence in service quality, help in decision making, adds value to (human, financial etc.), resources used, reduces risk and promotes national development.
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2
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FABIA JAIANY VIANA DE SOUZA
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PRÁTICAS DE GOVERNANÇA ELETRÔNICA: UM ESTUDO NOS PORTAIS DOS MUNICÍPIOS MAIS POPULOSOS DO BRASIL
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Líder : ANEIDE OLIVEIRA ARAUJO
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MIEMBROS DE LA BANCA :
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ANEIDE OLIVEIRA ARAUJO
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JOSE DIONISIO GOMES DA SILVA
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MARIA ARLETE DUARTE DE ARAÚJO
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Data: 26-feb-2014
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Resumen Espectáculo
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In recent years there is a search in public administration for a more efficient and transparent management. For this, rulers must provide tools to enable the interaction between public services and society. The Information and Communication Technologies (ICTs) have become one of the most important elements to the coordination of operational activities of governments, enhancing the availability of information and the provision of services to society. It is in this context that e-governance – eletronic governance –, including the role and participation of citizens through electronical portals, shall allow society to have freedom of speech on government and take place in all its actions. Thus, this study has as its general objective to evaluate the index of e-governance and public disclosure of accounting information of municipalities. To achieve this goal, the methodology consisted of descriptive, qualitative and desk research. The results revealed that among the cities surveyed, Campo Grande was one with the highest score for IGMB Index (Electronic Governance of Brazilian Municipalities), with 64.30% of implanted electronic governance practices, followed by Annapolis (62.83%) , Victoria (62.47%), Betim (62.01 |%) and São Paulo (61.02%). Moreover, Boa Vista was the one with the lowest score for IGMB, with 18.76% of implanted electronic governance practices, followed by Jaboatão Guararapes (21.56%), Osasco (21.71%) and Belford Roxo (24.84%). We conclude that the portals of the municipalities surveyed have some characteristics of e-government yet they are far from an electronic governance, that is able to restructure the state and allow new forms of interaction between government and citizens. It was also observed that it is necessary to encourage people´s participation in special governmental decisions, which is the cornerstone of a good egovernance. Furthermore, we also found that municipalities are not showing in its electronic information portals to enable citizens to know the financial management of their cities. We also observed the existence of municipal entities that do not disclose any of the financial statements required by current legislation and we couldn´t find, either, stimlus to society's participation in the municipal management as a whole.
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3
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MARCOS ANDRÉ DA SILVA
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CONTABILIDADE DE CUSTOS E RESULTADO ECONÔMICO: UMA ABORDAGEM DA GERAÇÃO DE VALOR PARA A SOCIEDADE À LUZ DOS INDICADORES DE GESTÃO DO IFRN
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Líder : ADILSON DE LIMA TAVARES
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MIEMBROS DE LA BANCA :
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ADILSON DE LIMA TAVARES
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ANEIDE OLIVEIRA ARAUJO
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JOSÉ RIBAMAR MARQUES DE CARVALHO
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Data: 10-mar-2014
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Resumen Espectáculo
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The need for excellence in public management, focused on generating positive results for society, causes administrators to use information such as management indicators with the objective of attaining those results. This research relates economic results with management indicators of IFRN (Federal Institute of Education, Science, and Technology in Rio Grande do Norte) in order to verify which management indicators have significant influence on the economic result of the Institution. To answer the research question, both management indicators and economic results of 15 IFRN campuses during the period of 2011 to 2012 were used. After data collection, the next step was to submit them to statistical treatment through multiple regression analysis with panel data, and process them by using Ordinary Least Squares Method. Based on the statistical procedure, out of the 10 management indicators used in the research, 05 of them: Ratio of Graduates to Registered Students (RG/S), Ratio of Students to Full-time Lecturers (RS/FTL), Percentage of Personnel Expenses (PPE), Percentage of Expenses with Other Costs (PEOC), and Faculty Qualification Index (FQI) demonstrated significant influence over the economic result from 1% to 5%. Except for the RS/FTL indicator, which attested a direct relationship to the Economic Result, all the others are inversely correlated with the dependent variable. In this case, whenever there is an upward change in these indicators, the economic result decreases. The research has also shown that, except for the Distance Education campus, all the other campuses Economic Results were negative. The probable reason for this situation is the fact that IFRN is in the process of expansion, and part of the new campuses have started their activities recently. The investigation sought to demonstrate the importance of the topic studied as a support to public management excellence, providing information which, in many cases, already exists in institutions or need to be developed like the Costs Information System in the Public Sector (CISPS).
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4
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MARIANA MEDEIROS DANTAS DE MELO BRESSAN
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DIVULGAÇÃO DE INFORMAÇÕES DA SUSTENTABILIDADE EMPRESARIAL E SUA RELAÇÃO COM OS INVESTIMENTOS SOCIOAMBIENTAIS E A GOVERNANÇA CORPORATIVA DAS EMPRESAS LISTADAS NO ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL (ISE) DA BM&F BOVESPA
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Líder : ANEIDE OLIVEIRA ARAUJO
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MIEMBROS DE LA BANCA :
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ADILSON DE LIMA TAVARES
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AFRANIO GALDINO DE ARAUJO
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ANEIDE OLIVEIRA ARAUJO
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Data: 13-mar-2014
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Resumen Espectáculo
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O objetivo deste estudo consiste em analisar a relação entre a divulgação sob a perspectiva da sustentabilidade empresarial com investimentos socioambientais e governança corporativa das empresas listadas no Índice de Sustentabilidade Empresarial da BM&FBOVESPA. Para isso, foi utilizada a análise de conteúdo dos relatórios anuais e de sustentabilidade com o intuito de mensurar o disclosure a partir da métrica desenvolvida por Murcia (2009). Essa métrica trata de informações voluntárias, mas pode-se aplicar nesse estudo considerando que as informações relativas à sustentabilidade também são voluntárias. As características da governança corporativa estudadas são a presença do comitê de sustentabilidade e o nível de governança em que as companhias estão incluídas. Os investimentos socioambientais foram extraídos do balanço social modelo Ibase, focando-se os investimentos sociais externos, e os investimentos ambientais foram identificados através do balanço social e também através do indicador EN30 do modelo GRI. A amostra é composta por vinte e cinco empresas que compõem a carteira do ISE, analisadas no período de 2010 a 2012. Após a análise descritiva do disclosure, dos investimentos socioambientais e das características da governança corporativa, foi utilizada a regressão com dados em painel para verificar a relação entre essas variáveis. Os resultados mostram que os investimentos socioambientais foram estatisticamente significantes, influenciando a divulgação das informações relativas à sustentabilidade empresarial. Isso reforça a associação entre a teoria da divulgação e a teoria da legitimidade, uma vez que as organizações necessitam legitimar suas atividades no ambiente em que atuam, utilizando a divulgação de informações relativas à sustentabilidade empresarial para legitimar esse processo. As características da governança corporativa analisadas não apresentaram significância estatística, ou seja, neste estudo elas não explicam a variação no disclosure das companhias analisadas. Esse assunto não foi esgotado com este estudo, apresentando como sugestões para trabalhos futuros a inclusão de outras características da governança corporativa com a finalidade de constatar sua influência no disclosure das companhias, bem como analisar o impacto dos investimentos socioambientais na divulgação considerando a sua destinação.
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5
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RODRIGO FONSECA DE ARAUJO
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A PERCEPÇÃO DE DIFERENTES TIPOS DE CORRUPÇÃO NA ÓTICA DOS PROFISSIONAIS DA CONTABILIDADE
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Líder : JOSE DIONISIO GOMES DA SILVA
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MIEMBROS DE LA BANCA :
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ERIVAN FERREIRA BORGES
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JOSE DIONISIO GOMES DA SILVA
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LUCIANO MENEZES BEZERRA SAMPAIO
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Data: 21-mar-2014
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Resumen Espectáculo
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Corruption is seen as a major harmful factors that permeates society causing damage to the treasury and thus to meet the needs of a population. Is sought to advance research studies from the theoretical survey of discussions of corruption. Thus, the aim of this work was to verify through a questionnaire if professionals at different levels Accounting realize the distinction between the various practices of corruption that may occur to come in institutions maintaining a professional relationship, from a referential theoretical and with the aid of statistical tools considered in the analysis. We used statistical models of factor analysis and cluster analysis in data processing. In addition, we also used the Pearson correlation to verify whether or not the influence of the respondent such as age, gender, length of professional experience and educational level in relation to the perception of corrupt practices profile. Thus, the main result showed that accounting professionals realize the different types of corruption, since the formation of clusters is given as follows: 22 % perceived corruption of the black type, 39 % perceived corruption of the gray type and another 39 % perceived corruption of the white type. This result indicates a greater perception of inappropriate behaviors that are sometimes tolerated by society in order groups have had a greater representation of the types of white and gray corruption.
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6
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LIS DAIANA BESSA TAVEIRA
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CONTROLE PERCEBIDO, DESEMPENHO ACADÊMICO E RACIONALIDADE: Um estudo à luz da teoria da perspectiva com estudantes de Ciências Contábeis na UFRN
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Líder : ANDERSON LUIZ REZENDE MOL
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MIEMBROS DE LA BANCA :
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ADILSON DE LIMA TAVARES
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ANTONIO ALVES FILHO
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ERIVAN FERREIRA BORGES
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Data: 04-abr-2014
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Resumen Espectáculo
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This study has as objective to identify what influences academic performance, perceived control and rational decisions, from the perspective of the theory of perspective, keep each other in a sample of undergraduate students in Accounting in Natal – RN. The research contributes to investigate the relationship of the triad “control, rationality and academic performance”, examining whether the sample has higher academic performance tends to be more rational, and if perceived control is present in the process. Such relationship involves choices arising from financial aspects, guided by the theory of perspective (KAHNEMAN; TVERSKY, 1979). The research is characterized as descriptive and exploratory, as procedure a survey was used. A theoretical model from which it is formed, in order to compare with the empirical model, the technique Stuctural Equation Modelling (SEM) to relate cause and effect of the investigated variables (perceived control, rationality and academic performance) was used. Findings indicated that academic performance was identified as an axiom in order to train more professionals in the rational market, since rational presented a starting point of great significance to explain this relationship. In this sense, the results point to the proxy rationality and control as a present competences in vocational training. In the academic environment, this relationship promote the generation of cognitive shifts in student perception and decision making student already in the labor market.
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7
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AYRON WANDERLEY MEDEIROS
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TANGIBILIDADE E INTANGIBILIDADE NA DETERMINAÇÃO DO DESEMPENHO SUPERIOR DE COMPANHIAS ABERTAS: Evidências para o mercado brasileiro
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Líder : ANDERSON LUIZ REZENDE MOL
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MIEMBROS DE LA BANCA :
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ANDERSON LUIZ REZENDE MOL
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DIOGO HENRIQUE SILVA DE LIMA
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CHARLES ULISES DE MONTREUIL CARMONA
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Data: 25-abr-2014
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Resumen Espectáculo
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The assets of companies are distributed like heterogeneous per sector of industry, because each presents your specifications in activities. This research examined the structure of assets, tangibles and intangibles, in superior performance and persistence to open capital Brazilian enterprises with association level Corporate Governance and social responsibility. Used variables proposals and adapted by Villalonga (2004), Daniel and Titman (2006) and Carvalho, Kayo and Martin (2010), as tangibility, VarBook, intangibility, Q of Tobin, and performance, LEF, to inside in econometric models. The sample was compose of open capital Brazilian companies, whose stocks were listed in the BM&FBovespa and complete information accessed through Bloomberg. The statistic tools used were multivariate regressions through method Minimal Ordinary Squares (MQO), statistic panels with estimates non variable effects (EF), random effects (EA) and dynamic panel with estimates by the Generalizated Moments Method (GMM). The results contributed with study Carvalho, Kayo and Martin (2010), because sectors of economy predominate the resource tangibles as importance to persistence performance, but, contrary that study, were find important evidences to intangibility like influence in persistence performance. Including, variables of level Corporate Governance and social responsibility get coefficients in influence of persistence results.
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8
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ROBERTO SILVA DA PENHA
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NÍVEL DE DISCLOSURE DAS EMPRESAS COM PERDA DE RECUPERABILIDADE DE ATIVOS À LUZ DO CPC 01 E O IMPACTO DA PERDA NOS INDICADORES ECONÔMICO-FINANCEIROS NO PERÍODO DE 2009 A 2012
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Líder : ADILSON DE LIMA TAVARES
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MIEMBROS DE LA BANCA :
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ADILSON DE LIMA TAVARES
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HELIO ROBERTO HEKIS
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MÁRCIA REIS MACHADO
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Data: 15-jul-2014
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Resumen Espectáculo
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This study aimed to verify the disclosure level of companies with impairment of assets loss in the light of CPC 01 and the impact of loss on economic and financial indicators in the period 2009-2012. To achieve this goal, a list of questions that companies should disclose in the explanatory notes from the CPC 01 (R1) was created. After analyzed the explanatory notes, an index of disclosure was assigned for each one of the companies from 2009 to 2012. To verify the impact of the loss on economic and financial indicators, the following indicators were used: participation of third party capital; immobilization in equity; immobilization of non-current resources; asset turnover; net margin; return on assets; return on equity and earnings per share. From these indicators, the calculations took into account the values with loss impact (CIP) and without loss impact (SIP). With these raised indicators, the Wilcoxon test was applied in order to verify statistically significant differences in a CIP indicator in relation to the SIP. This test takes into account the magnitude of the differences of the two groups and the test results have a 95% level of confidence. The results of the disclosure level indicated a low level of compliance, with some exceptions, as in the year 2010, from the 9 companies analyzed, only 2 had full compliance to the questions, in 2011 this situation was repeated and, in 2012, from the 12 companies analyzed, only 2 fully met the proposed by CPC 01 (R1). Despite this low disclosure level, an improvement in the level of 2009 until 2012 was found. Regarding the impact on economic and financial indicators, there were statistically significant differences at the 5% level in the indicator ML in 2009 and in the indicators PCT, GA, ML, RSA, RSPL and L/A in 2012. Taking into account that 32 tests were performed, as were 8 indicators analyzed over 4 years, of which only 7 were statistically significant differences at 5%, representing only 21.88% of total tests, these results suggest that for the companies analyzed in the period, the recognition of the recoverable amounts of the assets in the financial statements did not bring significant impacts in the analysis, from the economic and financial indicators.
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Tesis |
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1
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CLAYTON LEVY LIMA DE MELO
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DETERMINANTES DA AVERSÃO À PERDA EM DECISÕES FINANCEIRAS: uma investigação por meio de modelos de equações estruturais
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Líder : ANDERSON LUIZ REZENDE MOL
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MIEMBROS DE LA BANCA :
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ANDERSON LUIZ REZENDE MOL
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ADILSON DE LIMA TAVARES
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JOSE DIONISIO GOMES DA SILVA
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CLAUDIA EMIKO YOSHINAGA
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WILSON TOSHIRO NAKAMURA
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Data: 30-may-2014
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Resumen Espectáculo
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Este estudo tem por objetivo principal propor um modelo estrutural por meio da modelagem de equações estruturais que represente os determinantes da aversão à perda em decisões financeiras. Os objetivos específicos são investigar se o modelo estrutural se mantém invariante na comparação entre grupos separados por clusters de área de formação acadêmica, ocupação, gênero, idade e região de origem. A revisão bibliográfica conduziu ao desenvolvimento de um modelo estrutural de aversão à perda com treze variáveis latentes e sessenta e cinco variáveis manifestas. A amostra deste estudo é não probabilística, formada por estudantes de graduação e profissionais de todo o Brasil. O questionário desenvolvido foi abrigado em um site e enviado para os estudantes de graduação e profissionais por intermédio das pró-reitorias de graduação e associações profissionais que se dispuseram a contribuir com a pesquisa. Foram coletadas 9.612 respostas que, após o tratamento dos dados, resultaram em 9.308 dados válidos para a análise. Optou-se por utilizar a técnica estatística de validação cruzada e a amostra foi dividida em duas subamostras com 4.654 observações cada, denominadas amostra de treinamento e amostra de teste. O modelo teórico proposto foi aplicado junto à amostra 1 e testado frente à amostra 2, o que resultou na exclusão de três variáveis latentes. Com as alterações realizadas, o modelo empírico de aversão à perda mostrou-se estável e adequado, quando testado frente às amostras 1 e 2. Além disso, a análise dos objetivos específicos mostrou que o gênero, a região de origem (proxy para cultura) e a ocupação foram características que causaram divergência na percepção dos construtos que compõem a aversão à perda. Já a análise por área de conhecimento evidenciou que os participantes da área de Ciências Humanas, Ciências Sociais Aplicadas e Linguística, Letras e Artes percebem os construtos que formam a aversão à perda de forma divergente que os da área de Ciências Exatas e da Terra, Engenharias e Ciências Agrárias.
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