▼ The State reform that developed in the 1990s in several countries, aimed to make the state strong and efficient. To achieve this goal it was necessary to define the functions of the state, reducing its level of interference then increase its governance and governability. The government has thus worrying about organizational development and enhancement, and mainly, with the active participation of society. The e-governance was the means used to reach that information to citizens quickly and efficiently, and in order to facilitate monitoring by users. With this era of information technology governance was needed also in the third sector. This study aims to analyze the practices of e-governance in corporate foundations through an index and its relationship with the financial resources acquired (total and by donations). For this, the methodological procedures were divided into three stages: the first sought to use the literature to identify and organize the set of best practices of e-governance adopted in the foundations, which were divided into 5 groups: content with 18 practices, with 16 services practices, 10 practices with citizen participation, privacy and security practices with 6 and 18-usability and accessibility practices. The second stage sought to use the framework of electronic governance practices for the development of Electronic Governance Index of Foundations called IGEF that was applied on the websites of 58 GIFE foundations associated with the period from 15/12/2012 to 10/01/2013. The third phase sought to identify the relationship between electronic governance, represented by IGEF and total revenues with 39 foundations and endowments with 40. Through IGEF was possible to identify the percentage of practices implemented and concluded that both total revenues and the revenues from donations are positively correlated with the level of implementation of electronic governance practices. Advisors/Committee Members: Silva, Aldy Fernandes da (advisor), CPF:81684444691 (advisor), http://lattes.cnpq.br/0190161812948354 (advisor).

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Governance legislation is in place, but in recent years corporate governance best practice codes have been expanded to complement existing legislation and even to make corporate governance practices stricter than those currently in place. In Brazil, among the private institutions without any link with government regulatory or supervisory bodies, the Brazilian Institute of Corporate Governance (IBGC) has been outstanding in the task of elaborating and mainntaining a code of corporate governance. The objective of this study was to analyze the reasons for the adoption of the best corporate governance recommendations of this institute related to the Board of Directors. With the help of a questionnaire based on these recommendations, a survey was conducted to elucidate the reasons for their adoption. For the survey, 11 closed-end corporations from a group of 34 organizations belonging to a financial conglomerate in Brazil were selected.

Existe legisla????o aplicada ?? governan??a corporativa, contudo nos ??ltimos anos t??m aumentado os c??digos de melhores pr??ticas em governan??a corporativa para complementar a legisla????o existente e, at?? mesmo, para tornar as pr??ticas empresariais de governan??a mais r??gidas que as atualmente praticadas. No Brasil, o Instituto Brasileiro de Governan??a Corporativa (IBGC), dentre as institui????es privadas sem qualquer v??nculo com ??rg??os governamentais de regula????o ou fiscaliza????o, tem se destacado na tarefa de elabora????o e manuten????o de um c??digo de governan??a corporativa. O trabalho teve como objetivo analisar os motivos para a ado????o das recomenda????es de melhores pr??ticas de governan??a corporativa desse instituto relativas ao Conselho de Administra????o. Com o aux??lio de um question??rio elaborado com base nessas recomenda????es, foi realizada uma pesquisa para levantar os motivos da sua ado????o. Para a pesquisa foram selecionadas 11 sociedades an??nimas fechadas de um grupo de 34 organiza????es pertencentes a um conglomerado financeiro no Brasil.

Advisors/Committee Members: Streit, Rosalvo Ermes.

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Submitted by Caroline Xavier ([email protected]) on 2017-06-30T18:32:57Z No. of bitstreams: 1 DIS_LEONARDO_SILVA_DE_MENEZES_COMPLETO.pdf: 2364117 bytes, checksum: 11cc84efa62d234a5674c9bc5532824d (MD5)

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The subject of Information Technology Governance (ITG) has attracted interest from both academia and organizations. This interest is due both to the relevance and impact of Information Technology (IT) for companies and society, as well as to how governance can justify and optimize IT investments. As part of these investments have been directed at IT outsourcing and organizations have faced a series of challenges in the management of these processes, the objective of this study was to propose a set of governance mechanisms, which are relevant for the management of IT outsourcing to organizations involved in outsourcing processes. For this study, ITG was considered a three mechanisms groups organized in structure, processes and relationship. In addition to the set of mechanisms, the archetypes for IT decision-making proposed by Weill and Ross were also considered. For GTI mechanisms, a list with 44 mechanisms identified in the work by Wiedenhoft and Klein in 2013 was used as the initial reference. The research adopted different techniques in data collection. In the first stage, a survey was conducted with 88 IT professionals related to the IT outsourcing process, including IT vendors who provide services to the organization where the study was carried out. In the second stage, 12 interviews were carried out with professionals directly involved in the pre-contract and post-contract of IT vendors. Finally, a focus group was carried out with the team responsible for IT Vendor Management of the organization that constitutes the case of this research. Based on a theoretical framework, the study started with an initial list of 44 mechanisms, which, after executing the three stages of the research, resulted in a list of 23 relevant mechanisms in the management of the IT outsourcing process. Of these 23 mechanisms, 10 mechanisms emerged throughout the research, consisting of a contribution to the evolution of the ITG, focused on outsourcing relationships. The final list of mechanisms was correlated with business and IT needs that guide this type of process, as well as problems arising from it, identified in the interviews stage, demonstrating the practical contribution of the applicability of such mechanisms, thus becoming relevant in the evolution of future studies, as well as the applicability of the mechanisms by organizations that carry out or will carry out the IT outsourcing.

O tema de Governan?a de Tecnologia de Informa??o (GTI) tem atra?do interesse tanto do meio acad?mico, quanto das organiza??es. Este interesse se deve tanto pela relev?ncia e impacto da…

Advisors/Committee Members: Luciano, Edimara Mezzomo.

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A reforma administrativa do Estado brasileiro buscou eliminar as pr?ticas patrimonialistas e burocr?ticas no setor p?blico a fim de torn?-lo mais eficiente. Esse movimento, tamb?m conhecido como reforma gerencial, transferiu em um primeiro momento pr?ticas exercidas na gest?o privada para o setor p?blico, orientadas para os resultados. Em um segundo momento, foi proposta uma nova forma de gerir o aparato estatal, estruturada para al?m dos resultados, com foco no interesse p?blico, voltada para qualidade dos servi?os ofertados pelo Estado e profissionalismo, a qual denominou-se de nova gest?o p?blica. Essas reformas tornaram-se cen?rio ideal para introduzir o conceito de governan?a no setor p?blico brasileiro, que de in?cio teve como objetivo aumentar a capacidade administrativa do Estado de governar com efetividade e efici?ncia, direcionando a a??o dos servi?os para o atendimento dos cidad?os. Soma-se a isso, a contribui??o do Tribunal de Contas da Uni?o, Controladoria Geral da Uni?o e Minist?rio do Planejamento Or?amento e Gest?o, que passou a agregar novos conceitos voltados para o alinhamento de interesses entre governo e sociedade, como transpar?ncia, accountability, ?tica, lideran?a, compromisso, integridade e controle. Nesse sentido, apresentou-se como problem?tica para realiza??o do presente estudo: como a UFVJM tem exercido as pr?ticas de governan?a no setor p?blico em seu modelo de gest?o? Com a finalidade de tentar responder essa quest?o-problema, esta pesquisa teve como objetivo geral diagnosticar as pr?ticas de governan?a no setor p?blico exercidas pela UFVJM em seu modelo de gest?o em 2017 e 2018 e como objetivos espec?ficos, revisar a literatura acerca do tema pesquisado, identificar quais foram e como foram praticadas as a??es da alta administra??o da UFVJM em rela??o aos mecanismos de governan?a no setor p?blico e analisar se as pr?ticas de gest?o exercidas pela alta administra??o da UFVJM est?o em conson?ncia com os princ?pios para a boa governan?a no setor p?blico. Para isto realizou-se pesquisa bibliogr?fica e documental com abordagem qualitativa e quanto aos objetivos, descritiva e explorat?ria nos documentos da institui??o e na literatura correspondente ?…

Advisors/Committee Members: Rodrigues, Cl?udio Eduardo, Oliveira, Altamir Fernandes de, Bispo, Oscar Neto de Almeida, Universidade Federal dos Vales do Jequitinhonha e Mucuri (UFVJM), Rodrigues, Cl?udio Eduardo.

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Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES

The growing interest of organizations on Information Technology Governance (ITG) theme has been justified by the reflection of the changing role and relevance of IT within organizations and, consequently, the need to ensure that it is properly managed. Studies of ITG indicate the existence of two main pillars related to the adoption of ITG. The most common focuses on regulatory and legal aspects and the other, focuses on behavioral aspects, inherent to the individual. In addition, in recent years, the challenging economic situation has increased the pressure on organizations. Instead of waiting for the development of external improvements, organizations are looking internally for methods focused on behavioral aspects to achieve higher levels of performance and productivity. Job Crafting is recognized as a specific form of proactive behavior that encourages employees to improve their own working conditions. This study explored the role of Job Crafting as an impact factor for the IT Governance Institutionalization and, as a consequence, its influence on IT Governance performance. Questionnaires from the literature related to the concepts and, validated in other researches, were used. For this purpose, the hypotheses were validated to verify which Job Crafting variables (Task Crafting, Cognitive Crafting and Relationship Crafting) has an impact on ITG institutionalization and, hypotheses to validate the results in ITG performance. The use of the concept of performance is an important factor as it aims to analyze the final result for organization. In order to analyze the ITG Institutionalization, the ITG objectives of the organization, where the single case study was applied, were used. The research was carried out in a cooperative financial institution with operations in Brazil. A total of 134 employees participated, mostly from IT area or with a strong IT relationship. The Partial Least Squares (PLS) technique was used to confirm the hypotheses. As a result, this study allowed us to identify the degree of relationship between the concepts in a financial organization, opening up opportunities for new research.

O crescimento do interesse das organiza??es no tema Governan?a de TI (GTI), tem sido justificado pela reflex?o da mudan?a de papel e relev?ncia da TI dentro das organiza??es e, consequentemente, a necessidade de…

Advisors/Committee Members: Luciano , Edimara Mezzomo.

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Submitted by Joseilton Rocha ([email protected]) on 2012-12-11T19:24:52Z No. of bitstreams: 1 DISSERT%20FRANKLIN.pdf: 1107768 bytes, checksum: 4d37ef8247e1c1799a31ee056f7e8ad9 (MD5)

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CNPQ

A tecnologia da informa????o (TI) tem provocado mudan??a no dia-a-dia das pessoas e mais ainda no mundo empresarial. As organiza????es administram muitos ativos (pessoas, dinheiro, instala????es, relacionamento com clientes), todavia, a informa????o ?? pouco controlada, mesmo considerando que os investimentos nesse tipo de ativo s??o cada vez mais crescentes, principalmente porque a TI influencia o sistema de controle e gest??o de risco organizacional. Por isso, torna-se premente a necessidade de uma governan??a de TI eficaz que garanta a cria????o de valor empresarial. Portanto, o objetivo desta pesquisa ?? investigar a exist??ncia de rela????o entre o grau da maturidade da governan??a de TI e o desempenho financeiro de empresas. Assim, com base na revis??o de literatura, foram selecionados para o estudo dois processos de TI do framework COBIT e a an??lise dos arqu??tipos decis??rios relacionados a TI desenvolvidos teoricamente por Weill e Ross (2006), com os quais foi confeccionado o question??rio da pesquisa. Assim, optou-se por m??todos quantitativos: um baseado na percep????o dos executivos (survey) que foi utilizado para identificar qual o grau de maturidade da governan??a de TI em rela????o aos processos de avalia????o e gest??o de riscos de tecnologia da informa????o e promo????o da governan??a de tecnologia da informa????o, al??m de procurar identificar como as respectivas empresas tomam decis??es em rela????o ?? TI; e o outro baseado em an??lises tradicionais, utilizando diferentes indicadores cont??beis para verificar se h?? rela????o entre a maturidade da governan??a de TI e o desempenho financeiro das empresas. Desta forma, obteve-se uma amostra de 10 empresas resultante do conjunto de empresas brasileiras de capital aberto cadastrado na Comiss??o de Valores Mobili??rios (CVM), em 30 de setembro de 2008. Com os resultados obtidos atrav??s do question??rio aplicado foi realizada uma an??lise descritiva e explorat??ria, indicando qual o grau de maturidade em rela????o ?? avalia????o e gest??o de riscos de TI e ?? promo????o de governan??a de TI. E com as informa????es coletadas no banco de dados do Econom??tica sobre liquidez e rentabilidade, para assim caracterizar o desempenho financeiro das empresas, foi poss??vel, desta maneira, verificar parcialmente a exist??ncia de rela????o linear entre a governan??a de TI e este desempenho financeiro. Para isto, foi utilizado o teste de aleatoriza????o com base no coeficiente de correla????o por postos de Spearman, devido a n??o aleatoriedade da amostra, o seu tamanho reduzido e a natureza das vari??veis envolvidas (qualitativa e quantitativa). Verificou-se, desta forma, que o desempenho financeiro, medido…

Advisors/Committee Members: Gomes, S??nia Maria da Silva.

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Submitted by Kelson Anthony de Menezes ([email protected]) on 2016-12-20T12:12:48Z No. of bitstreams: 1 RogerioGuimaraesDissertacao2016.pdf: 1465947 bytes, checksum: 6a9c619aff10ec7966c0a156dcc76b78 (MD5)

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The governance of information security and communication is a set of policies and processes which allows the institutions, public and private, to monitor, evaluate and direct its information assets management, therefore reducing risks against its integrity, confidentiality and availability, aligned with the business necessities, and increasing value, accomplishing benefits, mitigating risks and optimizing costs. This study aims to propose a framework of information security and communication governance for the Federal Government, adhering to Brazilian legal standards and compatible with the Information Security and Communication Strategy and Cybersecurity of the Public Federal Government 2015 ??? 2018, version 1.0. The literature review unveiled the lack of studies about information security and communication governance directed to the Federal Government. From the content analysis, considering specific criteria, and the DSIC ??? Information Security and Communication presidential department ??? norms, as well as the standard NBR ISO/IEC 27002:2013, and the NIST ??? National Institute of Standards and Technology ??? model, the proposed framework was submitted to the analysis of information security specialists of the Government (focus group). The aims of this study were achieved. However, it is expected, moreover, that the present study is able to promote and encourage new studies on the subject.

A governan??a de seguran??a da informa????o e comunica????o ?? um conjunto de pol??ticas e processos que permite que as institui????es, p??blicas ou privadas, monitorem, avaliem e direcionem a gest??o de seus ativos de informa????o, reduzindo os riscos ?? sua integridade, confidencialidade e disponibilidade, de forma alinhada com as necessidades de neg??cios, criando valor, realizando benef??cios, mitigando riscos e otimizando custos. Esta pesquisa tem por objetivo apresentar uma proposta de modelo de Governan??a de Seguran??a da Informa????o e Comunica????o (SIC) para a Administra????o P??blica Federal (APF), aderente ??s normas brasileiras e compat??vel com a Estrat??gia de Seguran??a da Informa????o e Comunica????es e de Seguran??a Cibern??tica da Administra????o P??blica Federal 2015 ??? 2018, vers??o 1.0. A revis??o de literatura revelou a car??ncia de estudos sobre governan??a de seguran??a da informa????o e comunica????o direcionados ?? Administra????o P??blica. Partindo da an??lise de conte??do, ?? luz de crit??rios espec??ficos, das normas emanadas do DSIC - Departamento de Seguran??a da Informa????o e Comunica????es da Presid??ncia da Rep??blica sobre o tema, da norma…

Advisors/Committee Members: Souza Neto, Jo??o.

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Submitted by Caroline Xavier ([email protected]) on 2017-06-30T17:36:07Z No. of bitstreams: 1 DIS_YVES_WANDERLEY_ESTANISLAU_DA_COSTA_NETTO_COMPLETO.pdf: 2509794 bytes, checksum: 61b958674af3976ba48176277b9051b9 (MD5)

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Information Technology Governance (ITG) has become an important ally of top management to transform Information Technology (IT) into perennial results for organizations. The adoption and functioning of ITG in the public sector demand a structure composed of mechanisms optimized according to the particularities of each organization. In this sector, ITG is even more important because it provides the alignment between IT investments and the public interest. Contingency factors can alter the balance of power among subunits of an organization. From this perspective, both external and internal factors have the ability to influence various aspects of organizational management, including the strategic area. One of the ITG mechanisms, the IT Strategic Committee (CETI), has as its main function to advise the organization's senior management and the board of executives about IT strategy. The study had as its research question to analyze how occurs the influence of the intraorganizational power in the effectiveness of the ITG mechanism, IT Strategic Committee in a public organization. The Strategic Contingencies' Theory of Intraorganizational Power of Hickson et al. (1971) was adopted as a theoretical lens and the general objective was to analyze the influence of intra-organizational power on the effectiveness of the ITG mechanism, IT Strategic Committee (CETI) in the context of the executive power of a public organization. The research was carried out as a cross-section study and the method adopted was a single case study. The data collection phase occurred during four months of CETI meeting?s observations and Focal Groups in which field notes and audio recordings were recorded. In the phase of data analysis, the material was submitted to content analysis and codified according to a priori categories based on the contingent factors of intraorganizational power and the principles and objectives of the organization's ICT policy. The results indicated that intra-organizational power can act as a moderator in the relation of dimensions: "respect for principles" and "attending the objectives" of IT policy, with social alignment in IT (REICH, 2000). Therefore, it was proposed an extension of Hickson et al. (1971) model and their respective hypotheses to be tested quantitatively. Finally, suggestions were made for future research to extend the study to the other structures of IT governance of the organization and to verify if there are differences in the Influence of intraorganizational power between different hierarchical levels.

A Governan?a de TI (GTI) se tornou um…

Advisors/Committee Members: Luciano, Edimara Mezzomo.

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Submitted by Caroline Xavier ([email protected]) on 2017-06-30T18:45:59Z No. of bitstreams: 1 DIS_EDUARDO_DULLIUS_SCHAEFER_COMPLETO.pdf: 2211591 bytes, checksum: c424a56c1b8fe6429f5be9868032d3ac (MD5)

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The evolution of management and control in public organizations, in addition to initiatives of transparency and efficiency, were driven by the intense use of IT and provided the adoption of robust management tools, such as IT Governance (ITG). In an IT project management environment, governance can be shared through interinstitutional arrangements, depending of construction trust and collaboration process, and developing relationships between participating entities, creating an Interinstitutional IT Governance (I-ITG). The I-ITG is an incipient phenomenon that requires research to better understand the arrangements between organizations, mainly to understand the forces acting on the participants of this relationship and the complexity of involving independent cultures, processes, control mechanisms and management. Through the study in a state autarchy of Rio Grande do Sul (Brazil) and its corporate ICT service provider, the objective of this study is to analyze how the ITG is organized in each organization and to evaluate the interorganizational arrangements identified in the partnership, identifying how the Interinstitutional IT Governance can contribute to the management of public organizations. Issues involving the IT Governance model and mechanisms adopted in both the public organization and the partner in IT projects and what influences they may have on interinstitutional governance are investigated. For the conducting of this study was used the type of qualitative research, through exploratory approach, using a single case study and methods of semi-structured interview with previously determined script and collection of documents in the two researched institutions. Twelve interviews were conducted between December 15, 2016 and February 9, 2017 at the state autarchy and the company providing ICT services, through the strategic choice of participants according to their level of knowledge, experience and ability to contribute to the proposed objectives. Numerous documents related to the relationship between organizations were also collected, which are part of planning, corporate management and IT governance. The analysis of the collected material occurred through the content analysis method (BARDIN, 2011) and brought as main results the definition of the IT governance model of the institutions, besides investigating the evidences of the present ITG mechanisms. From the analysis of the theoretical reference and empirical study, comparing the ITG found in the organizations with previous researches, was possible to evaluate the level of adherence of the organizations with the minimum IT…

Advisors/Committee Members: Moron, Marie Anne Macadar.

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A r??pida evolu????o dos recursos tecnol??gicos e sua utiliza????o nos processos de neg??cio trouxeram muitos benef??cios, mas tamb??m grande depend??ncia com rela????o aos servi??os de Tecnologia da Informa????o (TI). Dentre as novas tecnologias que foram incorporadas ??s atividades das organiza????es, muitas se tornaram diferenciais competitivos, contribuindo para o processo de tomada de decis??es, fazendo com que a inform??tica deixasse de ser uma experi??ncia sem retorno garantido para se tornar uma ferramenta de trabalho, inclusive para o n??vel estrat??gico das organiza????es. A depend??ncia que as organiza????es tem da TI e a aproxima????o entre esta e os n??veis estrat??gicos de decis??o fizeram com que organiza????es do mundo inteiro promovessem mudan??as em seus processos internos de TI atrav??s da ado????o de boas pr??ticas de Governan??a de TI presentes em diversos modelos de melhores pr??ticas existentes. Apesar disso, a aproxima????o entre a TI e os objetivos estrat??gicos n??o ?? a realidade encontrada em diversas organiza????es p??blicas brasileiras, contexto em que se enquadra a Funda????o Oswaldo Cruz (FIOCRUZ). A Governan??a de TI no servi??o p??blico federal vem sendo alvo de auditorias e normas do Tribunal de Contas da Uni??o (TCU) e do Minist??rio do Planejamento, Or??amento e Gest??o (MPOG), refor??ando a necessidade de ado????o das boas pr??ticas presentes nos modelos. Independentemente da atua????o desses ??rg??os de fiscaliza????o e normatiza????o, ?? necess??rio organizar as ??reas de TI das organiza????es p??blicas de maneira que deixem de ser meramente reativas para ajudar mais efetivamente as institui????es a alcan??arem seus objetivos e a prestarem melhores servi??os para a popula????o. Para isso, se faz necess??rio estudar a ado????o de boas pr??ticas de Governan??a de TI na FIOCRUZ para melhor direcionar os esfor??os no sentido de empreender melhorias nos seus processos internos de TI. O objetivo deste trabalho ?? desenvolver um estudo comparativo sobre a ado????o de boas pr??ticas de Governan??a de TI em unidades t??cnico-cient??ficas da FIOCRUZ localizadas no Rio de Janeiro e nas unidades t??cnico-cient??ficas localizadas nos estados da Bahia e de Minas Gerais visando identificar o n??vel de ado????o de boas pr??ticas em cada unidade. Quanto ?? metodologia, o trabalho ?? um estudo de casos m??ltiplos com abordagem qualitativa e m??todo dedutivo, envolvendo pesquisa bibliogr??fica e documental, entrevistas semi-estruturadas e observa????o direta. Como resultados da pesquisa, foi poss??vel identificar que uma das unidades regionais ?? a que mais adota boas pr??ticas de Governan??a de TI. A pesquisa identificou tamb??m…

Advisors/Committee Members: Santos, Ernani Marques dos.

▼ This research aimed to identify, analyze and describe the determinants of audit fees in Brazil. The sample studyed was the listed companies in 2012. Despite the mandatory disclosure of audit fees to be required since the year of 2009 , there were no surveys in other years , except 2009. This research showed that the size and complexity of the audited company, and the fact that the auditor be one of the big four audit firm, are positively related to audit fee. The variables: risk perceived by the auditor, corporate governance and exchange auditor behave differently according to the size of the audited company. The risk in larger companies, as measured by liquidity, is significant and corroborate the hypothesis that firms with higher risk tend to spend more on auditing. However in smaller companies the results were contradictory and suggest that firms with higher risk, in this case measured by leverage, tend to spend less with audit fees. Contradictorily was observed that smaller companies with best practices of corporate governance tend to spend more on auditing. It was also observed that in larger companies there charging lower fees in the first year of audit . Based on this study was noted the high concentration and market dominance of the big four audit firms Advisors/Committee Members: Peleias, Ivam Ricardo (advisor), CPF:01402220812 (advisor), http://lattes.cnpq.br/1583907056732686 (advisor).

▼ This work aims to report the result of a search relating to the Fiscal Council of a Health Plan corporation, in a medical work cooperative system, in S??o Paulo state, considering two periods of time: before and after of hiring a specialized technical advice for assisting this inspection and control organ. The intention was to analyze what the extent this advice has contributed to the performance of the Fiscal Council. For this, were used the data based on minutes of the organ meetings occurred in the years 2003 to 2004 (before) and 2005 to 2006 (after), an interview with the contracted technical adviser and also the data achieved through a questionnaire applied to two groups of Council members, before and after the technical advice, for knowing how it was developed and its results. The search is a case study of incorporated type, supported by a protocol, being used for that an information triangulation with the document analysis, the interview with the adviser and the questionnaire data. It was used the Cluster Analysis to identify and group the differences and similarities of the groups of council members opinions. The results pointed out the hiring of an independent technical advice contributed for the Fiscal Council performance, providing good Corporate Management practices. Advisors/Committee Members: Peleias, Ivam Ricardo (advisor), CPF:01402220812 (advisor), http://lattes.cnpq.br/1583907056732686 (advisor).

▼ In 2008, there was a period of credit uncertainty and lack of confidence in financial markets, still present today though on a smaller scale. This research aims to verify the impacts of the adoption of corporate governance practices and of the liquidity effect on return of share prices of companies listed in BM&FBOVESPA in the pre and post -2008 crisis. In such context, the returns of stock prices that make up the Bovespa Index (Ibovespa), Brazil Index 50 (IBrX-50) and Index of Corporate Governance (IGC) were analyzed. With regard to the methodology used in this study, descriptive, quantitative and documentary researches are evidenced. These researches were made by using secondary data collection and statistical analysis through the techniques of linear regression, multiple linear regression of the section type and data analysis panel for wich, techniques for fixed and random effects were used. To begin with, a review on economic theory literature was performed, as well as a study on the causes and effects of the crisis, on the importance of corporate governance practices and also on the effects of liquidity on financial markets, through the analysis of scientific researches and articles published in congresses. Next, the values of the share prices from June/2007 to December/2009 of 141 selected companies were investigated. Stock prices provided by BM&FBOVESPA were used as data source and these data were analyzed statistically. Through the analysis of the statistical tests results, it was not possible to verify if there is significant relationship between the adoption of good corporate governance practices and better returns in the period pre and post 2008 financial crisis. In the analysis of the effects of liquidity on stock returns of companies analyzed in the pre-crisis period, it was not possible to verify significant relationship. As for the effects of liquidity on stock returns of companies analyzed in the post-crisis period, a strong statistically significant correlation was found Advisors/Committee Members: Parisi, Claudio (advisor), CPF:14742962893 (advisor), http://lattes.cnpq.br/2891889803015460 (advisor), Silveira, H??ber Pessoa da (advisor), CPF:71501657372 (advisor), http://lattes.cnpq.br/5077083897466132 (advisor).

▼ This article presents a evaluation of the compliance programs implemented so far by 249 brazilian publicly traded companies and seeks to assess whether the shareholder identity of these companies can influence the level of adoption of these practices. Initially, it is proposed some questions to evaluate compliance programs based on the Brazilian legislation and corporate governance best practices codes. Therefore, qualitative and quantitative analyzes are applied on the data collected in order to verify the existing relationships between the performance of companies in these questions in which their compliance programs were evaluated and several characteristics of these companies, the central being the profile of the controlling shareholder. The results indicate that there is no influence or statistically significant relation of the shareholder's identity on the level of integrity practices adopted by the evaluated companies. However, other aspects, like the adoption of anticorruption brazilian law and the market segment, show that they have some influence on the adoption of such practices. Advisors/Committee Members: SILVEIRA, Alexandre Di Miceli da (advisor), http://lattes.cnpq.br/4773608871754250 (advisor).

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FAPESB- FUNDA????O DE APARO A PESQUISA DA BAHIA

Governan??a universit??ria e rela????es de g??nero s??o temas que se entrecruzaram para que tiv??ssemos uma compreens??o sobre as especificidades da gest??o desenvolvida por mulheres que assumiram a reitoria das Universidades Estaduais da Bahia. Investimos em matrizes te??ricas sobre governan??a p??blica e g??nero e trouxemos para o di??logo Paulo Freire e Marilena Chau??, com o intuito de refletirmos sobre a ideia de Universidade como um l??cus de produ????o de conhecimento emancipat??rio, embora essa institui????o ao longo de sua hist??ria tenha reproduzido em suas dimens??es administrativas e acad??micas, o androcentrismo, o classismo, o racismo e o colonialismo edificados na sociedade brasileira. Para al??m destes autores/as, trilhamos um debate sobre Estado e o planejamento da gest??o das universidades p??blicas. Com as teorias de g??nero, enfrentando a constru????o social da divis??o sexual e seus desdobramentos na dimens??o do trabalho, entrecruzamos essa tem??tica com aquelas matrizes constru??das sobre gest??o universit??ria no interior das universidades p??blicas estaduais da Bahia. No caminho metodol??gico, nos debru??amos sobre os regimentos das universidades, seus planos de Desenvolvimento Institucionais e estatutos e entrevistamos as ex-reitoras destas UEBAs. Na an??lise do material, identificamos a faceta androcentrica dos documentos e assinalamos como a gest??o das mulheres se recria e se reinventa na condi????o de resist??ncia. Os achados revelam as trajet??rias de vida pessoal e profissional bem como as especificidades da governan??a realizada por mulheres. As compet??ncias ressaltadas denunciam os procedimentos historicamente adotados por homens no desenvolvimento de fun????es de comando, e acrescidas ??quelas que usualmente foram naturalizadas para essas, constitui um poder que as diferencia. Assumindo um lugar de resist??ncia e de protagonistas na gest??o, buscamos difundir o trabalho exitoso das mulheres no ??mbito das universidades e reiterar a relevancia desses espa??os de lideran??a. Finalmente, na defesa de um processo formativo interdisciplinar de governan??a universit??ria com e para mulheres, prop??e-se o desenvolvimento de um projeto de extens??o, tomando como base as discuss??es aqui postas, de forma dial??gica, com mulheres que ocupam cargos de gest??o, pesquisadoras sobre…

Advisors/Committee Members: Messeder, Suely Aldir, Menezes, Ana Maria Ferreira, Castro, Yeda Antonia Pessoa de, Pimenta, L??dia Boaventura, Carvalho, Teresa, Silva, Francisca de Paula Santos da, Pimentel, Gabriela Souza R??go, Barbosa, Licia Maria de Lima, Messeder, Suely Aldir, Menezes, Ana Maria Ferreira.

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Funda????o de Amparo ?? Pesquisa do Estado da Bahia

H?? uma s??rie de significados em torno do verbete feminismo; n??o obstante, uma forma convergente de compreend??-lo, tomando-se por base estudos internacionais, se vincula ?? percep????o do feminismo como um campo pol??tico de pr??ticas discursivas, interagindo entre si em multifacetadas e, por vezes, paradoxais din??micas de poder. Esta disserta????o buscou analisar essas inter-rela????es, tendo como objeto de investiga????o a governan??a global dos direitos humanos das mulheres. Assim, seu objetivo foi o de captar em tal sistema de governan??a as tens??es dos processos constru??dos historicamente, com foco nos de concerta????o internacional diante da diversidade de feminismos. Sua metodologia se desenvolveu em moldes explorat??rio e descritivo de pesquisa bibliogr??fica, buscando revisitar criticamente hist??rias e documentos oficiais, e, sobretudo, permitindo a enuncia????o de narrativas de mulheres marginalizadas e silenciadas ao largo da historiografia. Ademais de atentou-se em momentos preparat??rios e eventos paralelos das confer??ncias das Na????es Unidas. Os resultados da pesquisa remetem ao patriarcado como intr??nseco ?? conjuntura internacional ??? capitalista e neoliberal, o qual imputou-a institui????es sociais para possibilitar, a priori, o homem subjugando a mulher e, mais contemporaneamente, num intento racional de sobreviver e perpetuar-se ainda mais, estabelecendo rela????es de poder e g??nero entre as pr??prias mulheres. Tomando esse pressuposto, pode-se observar que a retrospectiva pol??tica do coletivo de mulheres em intera????o com organismos internacionais revela esse tipo de contexto; por exemplo, nas grandes Confer??ncias das Na????es Unidas sobre as Mulheres (1975-1995), houve um cen??rio de conflitos, em raz??o de se haver permitido ali, ao menos formalmente, uma multiplicidade de vozes, agentes e identidades. Contudo, j?? em seus ??ltimos processos pol??ticos, a estrutura patriarcal, apropriando-se de c??digos discursivos de um feminismo liberal e de sua preponder??ncia no campo feminista, pressionou as mulheres ao pacto global, o que sustentou uma ideia falaciosa e contingente de solidariedade e feminismo internacional ??? mais evocados nos eventos de Cairo, 1994 e Pequim, 1995. Essa disserta????o intencionou a discorrer complexidades e controv??rsias em tais…

Advisors/Committee Members: Maur??cio Cavalcanti de Arag??o, Daniel, Vitale Ramos Mendes, Denise Cristina, Kub??k Taveira Mano, Ma??ra.

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Organiza????es intergovernamentais s??o importantes institui????es internacionais que atuam na governan??a global. Os estudos sobre essas organiza????es se vinculam ??s mais diferentes disciplinas e tradi????es intelectuais. Entretanto, em que pese a diversidade desses estudos, constatou-se neles uma d??bil v??nculo com o legado intelectual de Karl Polanyi, o que parece contradit??rio dada a sua import??ncia para as Ci??ncias Sociais, em geral, e a rica reflex??o que a sua principal obra, A Grande Transforma????o, oferece sobre os fen??menos internacionais. Assim, do pressuposto de que o pensamento desse intelectual oferece novas perspectivas te??ricas capazes de contribuir para a compreens??o das organiza????es intergovernamentais e das pr??prias rela????es internacionais ?? que nasce o problema que norteia esta pesquisa, qual seja, quais as poss??veis contribui????es intelectuais e te??ricas de Karl Polanyi para a compreens??o do fen??meno das organiza????es intergovernamentais? Assim, esta pesquisa se insere nas ??reas tem??ticas da Governan??a Global e das Organiza????es Internacionais e tem como tema as contribui????es de Karl Polanyi para se pensar as organiza????es intergovernamentais. Este trabalho se justifica especialmente pela escassez de estudos que se baseiam em Polanyi para refletir sobre as organiza????es intergovernamentais, assim como pelo potencial anal??tico que esse intelectual parece oferecer a quest??o que aqui se coloca. Esta ?? uma pesquisa te??rica, de natureza qualitativa e com fins explorat??rios (j?? que foi buscado aprofundar o conhecimento sobre as rela????es entre Polanyi e os estudos das organiza????es intergovernamentais) e explicativos (na medida em que se buscou oferecer novas explica????es sobre essas organiza????es a partir de Polanyi). O m??todo de pesquisa foi sobretudo o bibliogr??fico. Assim, buscou-se realizar uma leitura cr??tica e meticulosa de um extenso material bibliogr??fico composto de livros, artigos, teses e disserta????es. Visando a atingir o objetivo proposto nesta pesquisa, estruturou-se este trabalho em tr??s cap??tulos. No primeiro cap??tulo apresenta-se o contexto mais amplo no qual se desenvolveram as organiza????es intergovernamentais, assim como se explora os ensinamentos de Karl Polanyi contidos em A Grande Transforma????o. O segundo cap??tulo tem por objetivo explorar e refletir sobre as principais abordagens e teorias das Rela????es Internacionais que, ainda que indiretamente, tratem das…

Advisors/Committee Members: Milani, Carlos Roberto Sanchez, Garnett, Sherman, Kraychete, Elsa Sousa, Vadel, Javier Alberto, Oliveira, Ivan Tiago Machado.

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Ap??s a promulga????o da Constitui????o de 1998, com a tend??ncia ?? descentraliza????o pol??tica e administrativa, a prerrogativa de instituir regi??es metropolitanas, que anteriormente era da inst??ncia federal, passou a ser do ??mbito estadual. Cada estado poderia legislar sobre a quest??o de acordo com sua realidade e especificidades. As lacunas na legisla????o metropolitana, antes da aprova????o do Estatuto da Metr??pole, deram lastro ao surgimento de uma infinidade de regi??es (n??o) metropolitanas no Brasil, mesmo com a manifesta????o do processo de metropoliza????o em v??rios lugares, pois uma regi??o metropolitana institucionalizada nem sempre corresponde ?? espacialidade metropolitana. Na Bahia, at?? o momento, existem 11 propostas, entre elas a da Regi??o Metropolitana de Vit??ria da Conquista. Os vereadores de Vit??ria da Conquista, articulados a membros da sociedade civil, elaboraram 4 projetos com a finalidade de tornar Vit??ria da Conquista uma metr??pole institucional. O presente estudo tem por objetivo analisar a proposta de institucionaliza????o da Regi??o Metropolitana de Vit??ria da Conquista com a finalidade de caracterizar os interesses, as motiva????es e os poss??veis conflitos e/ou articula????es entre os sujeitos envolvidos, assim como avaliar a possibilidade de gest??o e coopera????o conjunta para a regionaliza????o metropolitana. Ocorreu um levantamento bibliogr??fico com o objetivo de produzir uma fundamenta????o te??rico-conceitual adequada ?? compreens??o da quest??o problema. Al??m disso, houve o levantamento de informa????es sobre a institucionaliza????o da RMVC (se existem novos projetos e/ou propostas, o est??gio das discuss??es no ??mbito pol??tico, as declara????es p??blicas dos sujeitos envolvidos no processo), como tamb??m o levantamento, sistematiza????o e a an??lise de dados secund??rios demogr??ficos sobre os munic??pios que comp??em os projetos. Houve ainda a an??lise dos documentos oficiais relacionados ?? proposta: o Estatuto da Cidade e o Estatuto da Metr??pole. Realizou-se o trabalho de campo em 14 munic??pios da proposta, nos quais ocorreram entrevistas com os vereadores. A Regi??o Sudoeste n??o possui um processo de metropoliza????o em curso e Vit??ria da Conquista n??o ?? metr??pole. A implementa????o de uma estrutura de governan??a, gest??o, coopera????o e planejamento compartilhados ??? n??o necessariamente metropolitana, j?? que n??o se tem metropoliza????o do espa??o ??? seria um…

Advisors/Committee Members: Lage, Creuza Santos, Lage, Creuza Santos, Fonseca, Antonio ??ngelo Martins da, Santos, Janio Laurentino de Jesus.

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FAPESB - Funda????o de Amparo ?? Pesquisa do Estado da Bahia

As crises alimentar, energ??tica e financeira entre 2007 e 2008 potencializaram uma corrida pelo controle de terras agricult??veis, principalmente direcionada a pa??ses de renda baixa e m??dia situados do Sul global. Este processo, movido por corpora????es, fundos de investimento, de pens??o e governos, se popularizou pelos termos ???land grab??? e ???land grabbing???, enquanto em portugu??s costuma atender pelas express??es ???apropria????o??? ou ???estrangeiriza????o de terras???. Trata-se de uma din??mica violenta associada a diversos epis??dios de expuls??o de comunidades rurais e povos tradicionais de seus territ??rios, al??m da imposi????o de amea??as ?? seguran??a alimentar, ao acesso ?? terra e a impactos diversos sobre o meio ambiente. Com base em autores vinculados ?? Teoria Cr??tica Neogramsciana de Rela????es Internacionais, o estudo se concentra no processo de governan??a do land grabbing, buscando compreender, especificamente, como os agentes e estruturas interessados na continuidade desse processo buscaram sua legitima????o por meio de dispositivos neoliberais de governan??a global. De car??ter qualitativo e explorat??rio, a pesquisa se utilizou de documentos e relat??rios disponibilizados por organiza????es internacionais, governos, ONGs e movimentos sociais rurais, al??m de bibliografia encontrada em livros e journals acad??micos especializados. Ao fim, sugere-se que a legitima????o da apropria????o de terras se d??, em larga medida, atrav??s da despolitiza????o do pr??prio fen??meno e dos mecanismos de regula????o propostos para lidar com suas contradi????es. Palavras-chave: Land grab; Governan??a global; Neoliberalismo;

The food, energy and financial crisis between 2007 and 2008 potentialized a race for the control of agricultural land, mainly directed to middle and low-income countries of the global South. This process, moved by corporations, investment and pension funds, and governments, became popular by the terms of ???land grab??? and ???land grabbing???, while in portuguese were translated into the expressions ???apropria????o??? or ???estrangeiriza????o de terras???. This is a violent dynamic linked to a diversity of episodes of rural and traditional communities??? expulsions from their territory, as well as the imposition of threats to the food security, the access to…

Advisors/Committee Members: Arag??o, Daniel Mauricio Cavalcanti de, Arag??o, Daniel Mauricio Cavalcanti de, Oliveira, Gilca Garcia de, Ramos, Leonardo Cesar Souza.

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A presente tese tem como objetivo e contribui????o para as Ci??ncias Jur??dicas o reconhecimento de que as pr??ticas de governan??a corporativa s??o instrumentos para a efetiva????o do direito de propriedade, e a sua fun????o social, na rela????o jur??dica societ??ria, principalmente nas sociedades an??nimas. Para esse fim, ?? necess??rio afirmar que o direito de propriedade ?? um direito fundamental reconhecido pela Constitui????o Federal e deve ser exercido em conson??ncia com a sua fun????o social, ou seja, limitado de acordo com os anseios sociais. A sua incid??ncia deve ocorrer em todas as rela????es jur??dicas existentes, tanto as que envolvam Estado/cidad??o, quanto as que envolvem particular/particular, corroborando a ideia de que, nas rela????es privadas, nem todas as situa????es s??o solucionadas atrav??s da incid??ncia da autonomia da vontade e dos princ??pios gerais de direito civil, mas devem atender e respeitar os princ??pios e direitos fundamentais. Nas rela????es societ??rias, principalmente envolvendo os direitos de acionistas n??o ?? diferente. O ato de ser s??cio, de ser detentor de uma ou mais a????es n??o est?? restrito a quest??o privatista, mas deve refletir o direito fundamental de propriedade, vez quenenhum acionista pode t??-lo afastado ou restringido. Contudo, isso n??o ?? o que acontece na pr??tica, e a fim de corrigir os desvios, as pr??ticas de governan??a corporativa foram formuladas, proporcionado e assegurando que os s??cios minorit??rios tenham mais acesso ao processo decis??rio das sociedades. A afirma????o da governan??a corporativa como um instrumento para a incid??ncia direta do direito fundamental de propriedade nas rela????es societ??rias permite que os acionistas possam requerer o cumprimento delas independente da exist??ncia de ato legislativo ou mesmo de qualquer previs??o em documento interno da sociedade. Enfim, verifica-se que essas pr??ticas permitem o exerc??cio completo e direto do direito fundamental de propriedade em uma rela????o privada societ??ria.

Advisors/Committee Members: Pamplona Filho, Rodolfo M??rio Veiga, Pamplona Filho, Rodolfo M??rio Veiga, Borges, Roxana Cardoso Brasileiro, Souza, Wilson Alves de, Gontijo, Vin??cius Jos?? Marques, Oliveria Filho, Jo??o Glic??rio de.

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CAPES

Esta pesquisa investigou se os estimadores dos modelos propostos para detec????o os accruals discricion??rios utilizados na detec????o do gerenciamento de resultados s??o consistentes para avaliar a discricionariedade dos gestores no Brasil ap??s a converg??ncia das normas internacionais do International Accounting Standards Board (IASB). A amostra neste estudo esta composta pelo conjunto de companhias abertas do mercado de capitais brasileiro, compreendendo o per??odo 2004-2011. Inicialmente, avaliou-se o impacto da converg??ncia das IFRS, este foi conjuntamente estimado mediante o m??todo Propensity Score matching e o m??todo de diferen??as em diferen??as. O estimador de diferen??a em diferen??a ?? oriundo da diferen??a entre o padr??o de apresenta????o das IFRS e o BR-GAAPS e das diferen??as entre empresas com n??veis diferenciados de governan??a corporativa e mercado tradicional. Para avaliar analise de especifica????o e o poder preditivo dos modelos utilizaram-se diversos procedimentos estat??sticos. Todos os modelos do trabalho para mensurar os accruals discricion??rios s??o estimados mediante o pooling of independent cross-sections mediante os m??todos de regress??o robusta: erro-padrao robusto, m??nimo quadrado ponderado e regress??o quantilica. Os resultados confirmam a hip??tese H1, a ado????o do IFRS pelas companhias abertas brasileiras afetou significativamente o n??vel de accruals totais e o efeito da converg??ncia foi diferenciado para cada um dos quantis. Para as empresas com n??veis altos de accruals totais negativos, a converg??ncia das IFRS e pertencer a n??veis de governan??a corporativa s??o um fator negativo e diferenciado ??s empresas do mercado tradicional. J?? para n??veis altos de accruals totais positivos a…

Advisors/Committee Members: Freires, Francisco Gaud??ncio Mendon??a, Bruni, Adriano Leal, Martinez, Ant??nio Lopo.

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COBIT 5 provides a separation of governance and management processes along with a new assessment approach that focus on process capability. This paper describes such assessment performed at a Brazilian government institution that resulted in 40% of the governance processes at level 0 ??? incomplete process and 60% at level 1 ??? performed process. Given the role of governance, fragilities in its processes may reflect negatively in management and additional research should include a closer look at this relationship. For this particular institution, it is expected that all governance processes are performed (level 1) by the next two years, which is a goal towards an efficient and effective governance system. The following barriers to the application of this self-assessment were found: lack of knowledge on COBIT 5 processes from the assessed institution and the extension of the questionnaire which had 33 questions in its final version. When compared to COBIT 4.1 assessment model, the results were lower, as the same organization was classified in level 2 - repeatable but intuitive. The previous model is also easier and faster to apply. This comparison should be done carefully for the models are very different in its design and use. Finally, the proposed objectives were met: the mechanism is repeatable and can be used in the future to create a historic base; it can be performed as a selfassessment and is expected to be completed, in a medium size IT department, in a four hour time limit.

O COBIT 5 traz a separa????o dos processos de governan??a e gerenciamento e uma nova abordagem de avalia????o com foco na capacidade dos processos. Esse artigo descreve a aplica????o deste tipo de avalia????o em uma institui????o governamental brasileira, que resultou em 40% dos processos de governan??a no n??vel 0 ??? processo incompleto, e 60% no n??vel 1 - processo executado. Dado o papel da governan??a, fragilidades em seus processos podem refletir negativamente no gerenciamento da TI da institui????o e pesquisas adicionais devem incluir um aprofundamento neste relacionamento. Para esta institui????o, em particular, ?? esperado que todos os processos de governan??a passem a ser executados (n??vel 1) nos pr??ximos dois anos, que ?? um objetivo no rumo de um sistema de governan??a eficiente e eficaz. As seguintes barreiras na aplica????o desta autoavalia????o foram encontradas: falta de conhecimento dos processos do COBIT 5 por parte da institui????o avaliada e extens??o do question??rio, que chegou a 33 perguntas em sua vers??o final. Quando comparado com o modelo de avalia????o do COBIT…

Advisors/Committee Members: Souza Neto, Jo??o.

▼ By investigating the IPO pricing process from the moment of the release of preliminary prospectus when the price range is revealed, going through the bookbuilding until the moment of the definition of final price. This research contributes in an unprecedented way for national literature, by finding empirical evidence that IPO price update is predictable according to factors such as: (1) Offer characteristics: the offer size, the volume of secondary issues and also the presence of Retail investors can influence the level of price update; (2) As well as the company characteristics as industry sector, for example; (3) the investment bank's reputation also is directly related to the price update. (4) Contrary to intuition, the prices are not updated in accordance with market movements related to bookbuilding period, and neither the updates are higher during hot market periods Advisors/Committee Members: Yoshinaga, Claudia Emiko (advisor), CPF:29328076846 (advisor), http://lattes.cnpq.br/9991689534310081 (advisor).

▼ In a professionalizing business environment, i.e. one in which there is a clear separation between administrators and investors, there is a great chance to occur the agency conflict, where there is always the risk that administrators act in their own interests and not in favor of maximizing the value of the company. One of the ways that this conflict is revealed in the stock market is through the risk inherent in the company's activities, and this risk is called non-systematic risk. A measure of risk in the stock market is the volatility, and it is decreased through corporate governance mechanisms. The main purpose of this thesis is to check the impact of corporate governance mechanisms over the volatility of securities traded in the BM&F Bovespa over the period comprised between 2010 and 2015, and for such purpose data from 53 listed companies representing 81.15% of the Ibovespa index, and the model of pillars of corporate governance called Brazilian Corporate Governance Index (Brazilian CGI) were used. For the sake of good understanding of this thesis, volatility is the variation of returns over the period analyzed; panel data was used as statistical model, and the main internal mechanisms of corporate governance are based on IBGC's four pillars, namely: (1) Accountability; (2) Transparency; (3) Corporate Responsibility and (4) Accountability. The statistical results indicated that variables related to accounting indicators and macroeconomic variables have an association with volatility reduction, and that factors directly linked to the pillars were not statistically significant. Advisors/Committee Members: Silva, Aldy Fernandes da (advisor), http://lattes.cnpq.br/0190161812948354 (advisor).

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The purpose of this study was to investigate how the interpretation of the policy of distance teacher training of the UAB System and its governance networks occurs in the perspective of the managers who work in the public higher education institutions that are part of the program. It???s a qualitative study inspired by the Policy Cycle method (BOWE; BALL; GOLD, 1992; BALL, 1994). Were used as research techniques: documentary analysis, questionnaire and interviews with UAB managers of the Public Institutions of Higher Education (IPES). The data were analyzed in light of the theory of Content Analysis of Bardin (2011) and discussed in three categories: Interpretation of managers about distance education (EaD) and its governance networks; Institutional impacts of UAB in the practice context in the program participating IPES; and Prospects for distance teacher education policies: beyond UAB. The results showed that the conceptions underlying the UAB managers' training model are in line with the hegemonic proposals of teacher training. There is no perception of the influence of entities of the network of governance as private sector and international organizations. In the institutional practical context, the EAD has promoted a 'differentiation' between professionals and students within IPES. The consolidation of the EAD courses in IPES brings with it the appropriation of new perceptions, values and practices for these entities. There was an obscuring between the frontiers of teacher, tutor and student performances, and the gradual naturalization of the precariousness of teaching work. Regarding the perspectives for training by the UAB, the consolidation of the EAD in the IPES is envisaged. The research concludes that teacher education is immersed in an extremely complex context of political, economic and ideological disputes, and that the expansion of EaD takes place in a scenario where multiple interests compete for a cheap, lightened, massified and privatized formation. Thus, we propose the questioning of the MEC and Capes of intensive use for initial teacher training. More in-depth discussions should integrate the questionings of EaD professionals, so that the modality is not instrumentalized for a mass training process, neotechnicist, mechanism of precarization of teaching work. In addition, we propose extending the autonomy of the IPES with a more…

Advisors/Committee Members: Guimaraes-Iosif, Ranilce.

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Since the early 1980s the Corporate Governance has become the main global focus of discussion about the top management. In Brazil the topic has gained impact from 1995, the foundation year of the IBCA (Instituto Brasileiro de Conselheiros de Admininstra??o), current IBGC (Instituto Brasileiro de Governan?a Corporativa). The adoption and improvement of corporate governance practices are fundamental to the development of capital markets, which is essential for growth and competitiveness of Brazilian companies. The corporate governance practices to achieve greater transparency of companies in relation to the market, commit themselves to rules and procedures that are not imposed on other companies listed on BOVESPA. Thus, the main objective of this dissertation is to analyze the economic effects associated with adherence to the Levels of Corporate Governance. In this context, it is assumed that companies who adopt these practices have a different valuation of their shares substantially higher compared those who do not comply. For this, we analyzed the daily stock returns of companies listed on BM&FBOVESPA who adopted to NDGC in the period 2000 to 2011. Some companies that were already listed on the Bolsa de Valores changed segment, other now joined NDGC on the ticket (IPO). This work breaks new ground in three fronts: coverage and analysis period had hitherto been made only sectorial analysis and less time and the methodology used (models ARCH/GARCH, specific financial series). The results demonstrate, from the methodological option, there would be no generation of value for companies with adoption of corporate governance, so the negative response to the central question of this work. However, the governance index return presents differently in relation to the BOVESPA index, suggesting that firms with IPO and automatic membership to the level of corporate governance in the period were decisive to explain the different performance of this market segment.

Desde o in?cio dos anos 1980 a Governan?a Corporativa vem se tornando o principal foco mundial de discuss?o sobre a alta gest?o. No Brasil o tema ganhou repercuss?o a partir de 1995, ano da funda??o do IBCA (Instituto Brasileiro de Conselheiros de Administra??o), atual IBGC (Instituto Brasileiro de Governan?a Corporativa). A ado??o e o aprimoramento das pr?ticas de Governan?a Corporativa s?o fundamentais para o desenvolvimento do mercado de capitais, o que ? imprescind?vel para a competitividade e crescimento das empresas brasileiras e desenvolvimento econ?mico brasileiro. As pr?ticas de Governan?a Corporativa visam uma maior transpar?ncia das empresas em rela??o ao mercado, por comprometerem-se com regras e procedimentos que n?o s?o impostos ?s demais empresas listadas na BOVESPA. Dessa forma, o objetivo principal desta disserta??o ? analisar os efeitos econ?micos associados ?…

Advisors/Committee Members: Moraes, Gustavo In?cio de.

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A presente disserta????o cumpriu o objetivo de analisar o papel do Poder Judici??rio na forma????o e atua????o de uma rede de governan??a voltada para a elabora????o de alternativas na ??rea da seguran??a p??blica desenvolvida no munic??pio de Mutu??pe, Bahia, no per??odo de julho de 2012 a setembro de 2015. Havendo o Poder Judici??rio assumido posi????o central na rede em foco, buscou-se explicar por que e como, apesar de constrangimentos legais e institucionais e de seu hist??rico insulamento, este Poder conseguiu exercer uma postura politicamente ativa em assuntos inerentes ?? seguran??a p??blica no contexto de a????o da rede em quest??o. Pauta-se a presente investiga????o na an??lise das rela????es institucionais, entre atores dos poderes constitu??dos e a sociedade, mantidas no campo da seguran??a p??blica em fun????o da rede Mutu??pe Cidad??. Para tanto, procedeu-se ?? revis??o bibliogr??fica de teorias relacionadas aos estudos sobre o Judici??rio, seguran??a cidad??, governan??a e an??lise de redes sociais. Do ponto de vista metodol??gico, a pesquisa consistiu num estudo de caso com utiliza????o de t??cnicas de observa????o participante, estat??stica descritiva, entrevistas semiestruturadas, question??rios e sociometria. A partir da an??lise dos achados, observou-se que o Poder Judici??rio logrou ??xito em reduzir distanciamentos e resist??ncias entre os atores do sistema, em especial no que diz respeito ?? participa????o da sociedade local nas quest??es de seguran??a p??blica. Al??m disso, identificou-se que mais relevante do que compet??ncias legalmente estabelecidas foi o protagonismo do representante do Poder ???in loco??? e a capacidade em construir rela????es de confian??a perante os demais atores, fen??meno possibilitado em fun????o da aus??ncia de outras lideran??as e articuladores de a????es no campo. Outrossim, aferiu-se que a experi??ncia de governan??a democr??tica em rede tende a favorecer o compartilhamento de conhecimento, o entrela??amento das rela????es interinstitucionais e a mobiliza????o e a????o dos atores em prol de um objetivo comum, inclusive promovendo maior responsabiliza????o e participa????o. Todavia, observou-se que se fundamentando fortemente a rede na figura de atores espec??ficos e n??o nas institui????es formais, poss??veis mudan??as ou substitui????es destes atores s??o fatores que constituem ??bices ??…

Advisors/Committee Members: Costa, Ivone Freire, Costa, Ivone Freire, Santana, Selma Pereira de, Tude, Jo??o Martins.

▼ The objective of this study is to establish a reverse relationship between Beta coefficient stability of portfolios and their levels of corporate governance. Risk is a subject that has been deeply studied since Markowitz (1952) published the article Portfolio Selection , and started what is called, The modern theory of finance . After this seminal article published by Markowitz, Sharpe (1964), Lintner (1965) and Mossin (1966) developed an extreme important pricing model called CAPM. To develop this model, the authors divided the risk in two different parts: the Beta Coefficient , a measure of the systematic risk, and the Specific Risk , a part of the risk that can be reduced through diversification. Besides that, the concept of corporate governance has been spread out as an important measure to benefit the investors, the company, the shareholders and the managers, bringing a reduction of the WACC, adding value to the all stakeholders. In order to structure this study, the stocks traded on BM&FBOVESPA were divided in four different portfolios in accordance to their different corporate governance level: Traditional (CTR), Level 1 (CN1), Level 2 (CN2) and Novo Mercado (CNM). The database was collected from September, 2005 through September 2013, and sectioned in eight periods of time, starting September of one year, ending September of the next one. Dummy variables were introduced on the database to evaluate the statistical significance, at 5% and 1% levels, of the changes on the Beta Coefficient of the portfolios. The results forced us to reject the hypothesis of establishing a reverse relation between Beta stability and corporate governance levels. Advisors/Committee Members: Lucchesi, Eduardo Pozzi (advisor), CPF:21369669879 (advisor), http://lattes.cnpq.br/4363162358618307 (advisor).

▼ Because of the development in the transactions between entities arising from globalization, internal auditing is setting itself and assuming a relevant role in the context of organizations, consulting and supporting management. In this context one question arises about the actions of internal auditing in the technical aspect and in its contribution related to the management aspects. In view of this, the present work was based on a proposal from the following question: what is the perception of managers on the role that internal audit plays in management practices and decision making within the entities / companies? The objective of this study was to analyze and evaluate the perception of managers of companies in the state of S??o Paulo, with shares traded on the stock exchange, using the internal audit, in order to highlight the role it plays in management practices and the decision making in corporations. The methodology used for the study was quantitative descriptive since the primary data was obtained through a questionnaire. The collected data were selected, coded, tabulated and analyzed allowing to draw conclusions. Mathematical and statistical tools of computer resources were used. It was concluded that internal auditing, in the perception of managers of organizations, is a tool to support management, helping companies to achieve their objectives through the information provided, contributing to decision making through risk assessment and strengthening of strategic internal control of systems we also concluded that there is need of further studies to explore the theme, which should include a larger number of companies to be surveyed Advisors/Committee Members: Pereira, Anisio Candido (advisor), CPF:04122291887 (advisor), http://lattes.cnpq.br/5798574967417360 (advisor).

▼ Pension Funds in Brazil are presented as large institutional investors, moving a significant sum of money in the financial market. Investment decisions made by its managers should generate positive returns in order to ensure a dignified retirement to its participants and beneficiaries. The corporate governance structure of pension funds and their mechanisms are essential elements in the management of these entities, and the consequent impact exerted on their performance. The objective of this research is to study the relationship between structure and corporate governance mechanisms and performance of pension funds in Brazil. This is an empirical study, with quantitative treatment of the data by use of linear regression with panel data. The period of analysis included the years 2008 to 2012. The results were favorable to the affirmative conclusion regarding the existence of an associative relationship between corporate governance mechanisms and their performance Advisors/Committee Members: Silva, Aldy Fernandes da (advisor), CPF:81684444691 (advisor), http://lattes.cnpq.br/0190161812948354 (advisor).