Tesis sobre el tema "Norman Corporation"
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Vieira, Sergio Arnor. "Governança corporativa em instituições financeiras : análise comparativa entre as normas nacionais e internacionais". reponame:Repositório Institucional da UnB, 2007. http://repositorio.unb.br/handle/10482/2163.
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A governança corporativa atualmente tem ocupado papel de destaque nos meios empresariais e de estudos e pesquisas no ambiente acadêmico, o que motivou a criação de regras e normas, explícitas ou não, com vistas a delimitar a atuação dos administradores e gestores envolvidos, tendo como contrapartida o controle de suas atividades. Tais normas e regras são conhecidas e denominadas como de boas práticas de governança corporativa. Essas regras e normas têm extrapolado o limite do ambiente empresarial e adquirido corpo com relação à utilidade nos mais variados segmentos, seja no campo da administração, contabilidade, direito e, sobretudo, mercado financeiro e de capitais. No caso específico das instituições financeiras, como intermediárias atuantes entre os diversos agentes econômicos, a governança corporativa torna mais relevante e evidente a necessidade do constante aprimoramento se forem levados em conta os diversos riscos assumidos nas transações financeiras por elas realizadas. Este trabalho tem como objetivo descrever, analisar e comparar os sistemas e métodos de governança corporativa aplicáveis ou praticados por instituições financeiras ou que sejam exigíveis para atender os interesses dos stakeholders e, como corolário, apresentar uma análise comparativa entre as normas contábeis nacionais e internacionais. _______________________________________________________________________________ ABSTRACT
Corporate governance has presently occupied an outstanding role in the private enterpreneurship environment as well as in the academy, which has generated a body of rules and regulations, both explicitly and not explicit, to delimitate the acting of corporate managers and executives, consequently leading to a framework to the control of their activities. The rules and regulations referred to are known as corporate governace best practices and, presently, are considered to have tresspassed the boundaries of the corporate environment, gaining momentum in their application in several fields of knowledge, for instance, in accounting, in administration, in law or, specially, in the financial and capital markets. As for the application in financial institutions, the increasing demand for corporate governance is explained both by the role of financial institutions as intermediators in economic processes and the increasing market’s awareness and perception of the risks involved. This paper is focused in analysing the systems and the methods of corporate governance, currently applied by financial institutions, espontaneously or by demand, that aim in satisfying stakeholders’ needs for information, and presenting a comparative analysis between Brazilian and international accounting standards.
Lima, Alcindo Martins. "RESPONSABILIDADE SOCIAL CORPORATIVA E CERTIFICAÇÃO PELA NORMA SA8000: UM ESTUDO DE CASO". Universidade Federal de Santa Maria, 2008. http://repositorio.ufsm.br/handle/1/8110.
Texto completoAs transformações ocorridas no mundo dos negócios bem como na configuração geopolítica internacional têm trazido conseqüências severas no mundo do trabalho. A partir da década de 80, assistimos a mudanças de comportamento empresarial no sentido de adaptação ao novo modelo de expansão do capital, exigindo novos paradigmas de gestão. O movimento pela Responsabilidade Social Corporativa insere-se nesse processo como uma perspectiva de reação e esperança por um novo ciclo de desenvolvimento caracterizado por uma postura ética, respeito ao meio ambiente e maior justiça social. No presente trabalho, procuramos, por meio de pesquisas em livros, periódicos, internet, pesquisa documental em empresas, participação em congressos, cursos e seminários, explicitar a evolução do movimento pela Responsabilidade Social, seus conceitos e instrumentos, bem como analisar, por meio de um estudo de caso, de que forma o atendimento dos requisitos da certificação pela norma SA8000 pode contribuir ou limitar aspectos ligados à dimensão interna, ou seja, à gestão de recursos humanos diante das exigências dos atuais níveis de competição, em uma empresa de porte médio do setor metal-mecânico do Estado do Rio Grande do Sul.
Souza, Gilberto Bizerra de. "Governança corporativa e normas contábeis das entidades fechadas de previdência complementar no Brasil". Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/1499.
Texto completoThe objective of this work is to determine, based on research and analysis of recent articles and publications, and also considering the recent regulations applicable, particularly those issued by the Ministry of Social Security on Corporate Governance and on elaboration and publication of financial statements, what is the current stage of internal control structures of the pension funds. This goal is also working to focus what challenges that those entities should face to build sustainable models of Corporate Governance and of the preparation of its financial statements over the years. The survey was limited to those pension funds who have answered the survey entitled Corporate Governance in pension funds , leaded by Deloitte Consulting and coordinated by the author, during the years of 2009 and 2010, and in this context showed that, on the horizon of two years, respondents pointed out that as a result of the actions of training and awareness, there was a clear improvement in corporate governance environment of pension funds. However, the survey also pointed to a need for constant revisits the structure of internal controls of such entities, with a view to permanently review the risk environment in which they are involved and thus prevent risks are not considered by pension funds. It is therefore concluded that, considering the competition between the pension plans with open pension entities and also with the growing concern of the population with post-employment benefits and well-being in retirement, corporate governance in pension fund entities will be focus of the attention not just of the regulatory entities, but also of all its stakeholders, in particular participants and dependents of those entities
O objetivo deste trabalho é determinar, com base em pesquisas realizadas e análise de publicações e artigos recentes e, também considerando as regulamentações recentes aplicáveis, sobretudo aquelas emanadas pelo Ministério da Previdência Social sobre Governança Corporativa e sobre elaboração e publicação de demonstrações financeiras (também denominadas demonstrações contábeis), qual o estágio atual das estruturas de controles internos das entidades fechadas de previdência complementar. Também é objetivo deste trabalho enfocar quais os desafios que estas entidades, também denominadas fundos de pensão, deverão enfrentar para construir modelos sustentáveis de governança corporativa e de elaboração de suas demonstrações financeiras ao longo dos anos. A pesquisa foi limitada aos fundos de pensão que responderam à pesquisa denominada Governança Corporativa em fundos de pensão , realizada pela empresa de auditoria e consultoria Deloitte e coordenada pelo Autor nos anos 2009 e 2010 e nesse contexto evidenciaram que, no horizonte de dois anos, os respondentes apontaram que, como fruto das ações de treinamento, conscientização e capacitação, houve uma clara melhora no ambiente de Governança Corporativa dos fundos de pensão. Entretanto, a pesquisa também aponta uma necessidade de constante revisita à estrutura de controles internos dessas entidades, a fim de permanentemente revisar o ambiente de riscos no qual estas estão envolvidas e, assim, prevenir a ocorrência de riscos não considerados pelos fundos de pensão. Conclui-se, portanto, que considerando a concorrência das entidades fechadas de previdência complementar com as entidades abertas e também com a crescente preocupação da população com benefícios pós-emprego e bem-estar na aposentadoria, cada vez mais a governança corporativa das entidades fechadas de previdência complementar vai ser foco da atenção não apenas dos órgãos fiscalizadores, mas de todos os seus stakeholders, em particular os participantes e dependentes dessas entidades
Elgueta, Vera Claudio Humberto. "Análisis comparado de las regulaciones sobre Gobiernos Corporativos en Chile y otras economías". Tesis, Universidad de Chile, 2017. http://repositorio.uchile.cl/handle/2250/144321.
Texto completoEn este estudio se analizan las regulaciones sobre gobierno corporativo de sociedades anónimas en Chile, comparadas con una muestra representativa de países. El análisis toma como referencia las recomendaciones de la OECD sobre esta materia, que en los países de la muestra están implementadas en prácticas tanto de observación obligatoria como voluntaria, siendo estas últimas cada vez más relevantes. En particular, se compara la norma NCG 385 de junio de 2015 de la Superintendencia de Valores y Seguros, que establece 99 recomendaciones de buenas prácticas de adopción voluntaria pero explicación obligatoria al mercado, con las recomendaciones análogas de otros 11 países. La comparación mide tanto el alineamiento de las recomendaciones de la norma chilena respecto de la muestra, como la valoración de la relevancia de las buenas prácticas establecidas en Chile respecto de una referencia. Esta referencia, y la relevancia de las prácticas que contiene, es determinada por un Panel de Expertos dentro de la metodología Analytic Hierarchy Process (Thomas Saaty, 1997). La metodología empleada permite establecer una medida de relevancia de las buenas prácticas, que minimiza el potencial sesgo del autor del estudio. Los resultados permiten apreciar que las recomendaciones de buenas prácticas contenidas en la NCG 385 chilenas están en general alineadas y cuentan con suficiente relevancia, pero podrían mejorar. En especial, se detecta un déficit de recomendaciones destinadas a que los directorios contribuyan con acciones específicas a la generación de valor de largo plazo de sus compañías, objetivo fundamental del mercado de valores chileno. Como resultado asociado al estudio, se constata que la responsabilidad en la elaboración de los códigos de buenas prácticas en los países de la muestra es mayoritariamente público-privada. Cuando es exclusivamente pública como en Chile, se produce un déficit en las materias referentes a lograr un aumento sustentable del valor de la compañía, lo que reduce la relevancia de las prácticas, ya que los expertos consideraron este tipo de materias como el criterio más importante para establecer la relevancia de un Código. El estudio concluye que existe un beneficio al establecer un sistema de comparación sistemático con un conjunto representativo de países por parte de la autoridad reguladora chilena, como también sugiere formar instancias público-privadas en la elaboración de un Código de Buenas Prácticas de Gobierno Corporativo en Chile.
Cifuentes, Durán Marco Antonio. "Gobierno corporativo en empresas estatales chilenas y normas de la OECD-CODELCO y METRO". Tesis, Universidad de Chile, 2013. http://repositorio.uchile.cl/handle/2250/116703.
Texto completoEl siguiente texto tiene por objeto la exposición de las directrices y principios para el gobierno corporativo de empresas estatales que la Organización para la Cooperación y el Desarrollo Económico ha elaborado durante la última década, sistematizando y unificando lo que han sido años de discusión teórica. Conocer y comprender estas directrices y principios es relevante, no sólo por motivos académicos, sino por el papel que jugaron en las exigencias que dicho organismo internacional impuso a nuestro país para formar parte de él. Esta importancia radica en la influencia que las directrices y principios tuvieron en las modificaciones que se realizaron a la normativa sobre gobiernos corporativos de nuestro país, principalmente a la Ley de Sociedades Anónimas -estructura empresarial bajo la cual se organizan muchas de las empresas estatales nacionales-, y a la modificación del Estatuto Orgánico de CODELCO, la mayor empresa pública del país y una de las compañías mineras más grandes e importantes a nivel mundial, lo que significó una de las mayores reformas realizadas con el objeto de ingresar a la OCDE.
Simpson, Jason R. "The integration of job process hazard analysis into normal operations at the Case Corporations' transmission plant". Online version, 1998. http://www.uwstout.edu/lib/thesis/1998/1998simpsonj.pdf.
Texto completoAra, Triadú Carlos. "El Gobierno corporativo de la empresa en crisis: a propósito del estatuto de los administradores y de las normas de prelación crediticia respecto al cambio de control". Doctoral thesis, Universitat Pompeu Fabra, 2017. http://hdl.handle.net/10803/404752.
Texto completoThis paper analyzes insolvency from the standpoint of the corporate governance problem that may arise in financially distressed corporations when the enterprise going concern value is lower than the debt. This corporate governance problem is examined from the perspective of the conflict of interest between shareholders and creditors, as well as directors’ fiduciary duties in change of control transactions. In addition to showing a different approach to insolvency proceedings (as catalyst of change of corporate governance and, depending on valuation, even of corporate control), this paper tackles coordination of corporate and insolvency law concerning corporate governance. The paper finalizes with a proposal of draft statutory reform that takes account of the Directive Proposal of November 22, 2016.
Longo, Jônia Koller Di Francesco. "As alterações contábeis na lei das sociedades anônimas em razão da lei nº 11.638/07". reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2011. http://hdl.handle.net/10183/30630.
Texto completoWith the changes in the text of Law No. 6404, by Law No. 11,638 with regard mainly to accounting and financial reporting of corporations, culminating in an international standard for forms of financial statement and its release through a theoretical approach past the regulators of the matter inside and outside Brazil. What to Hugo Almeida Braga and Marcelo, in his book Accounting Changes in Corporate Law (2009), in the future to allow this international convergence will also allow the benefit of access of Brazilian companies to foreign capital at a cost and risk rate minors. Since this convergence, according to the author, also contributes to greater transparency of corporate information, is exposed more to international investors and also to the market in general.
Jesus, Ligia Pinheiro de. "As operações urbanas na cidade de São Paulo: as normas na produção da metrópole corporativa". Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/8/8136/tde-02072014-125910/.
Texto completoThis essay aims to analyze the metropolis production process from the application unfoldings of the urban space regulation entitled urban operation. The urban operation is an urban instrument of public-private partnership regulated by the City Statute in 2001, which had its first formulations around the 1980s. The main objective of this instrument is to achieve transformations in areas defined by the citys master plan, based on interventions provided by specific legislation, enabled through private funding attained from charging financial compensations, upon exceptions within the legislation for use and occupation of land. Throughout this study, we analyzed the urban operation concepts historical formulation, its operating mechanisms, the resulting spatial inter-relations revealed in the analysis of all ongoing urban operations in the city of Sao Paulo, as well as the future developments concerning the investigation of the urban operations along the railway margins, currently amongst the development of their specific legislation. The aim is to discuss to what extent urban operations regulations take part in the processes of production and modification of geographic space, given that it is an urban planning instrument that accounts for almost 25% of Sao Paulos urbanized area.
Márquez, Taboada Julio César. "Actividades realizadas por la gerencia de contabilidad en el sector de hidrocarburos - petróleo, en la ciudad de Pucallpa de la selva central. Caso: Empresa Maple Gas Corporation del Perú S.R.L". Bachelor's thesis, Pontificia Universidad Católica del Perú, 2019. http://hdl.handle.net/20.500.12404/14258.
Texto completoGeron, Cecilia Moraes Santostaso. "Evolução das práticas contábeis no Brasil nos últimos 30 anos: da Lei 6.404/76 à Lei 11.638/07". Universidade de São Paulo, 2008. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-23102008-144110/.
Texto completoThe standardization of accounting in Brazil has its origin not only based on the Law nº 6.404/76, which defines the accounting rules for the Limited Liability Corporation Law, but also on the fiscal law according to the Income Tax Regulation; in addition it is ruled by the Instructions, Rules and other documents complying with the Securities Commission (CVM), by Brazilian Accounting Standard issued by Federal Accounting Council, and also by the Civil Code. Besides these ruling agencies, there are the rules issued by Regulating Agencies such as National Agency for Telecommunications (ANATEL) and National Agency for Electric Energy (ANEEL), as well as the Brazilian Central Bank which establishes rules for financial entities. Recently the Accounting Pronouncements Committee (CPC) was founded for establishing the accounting pronouncements in Brazil, which may be adopted by several ruling agencies. And, finally, in December 2007, the Law nº 11.638 came to change substantially the Law nº 6.404/76 regarding its accounting subjects. Due to this scenario of such a large number of regulating agencies, there are different pronouncements and rules concerning the same issue and, in many cases, divergent in some aspects. Furthermore, the accounting practices nowadays are naturally different from those of the 70´s. This work analyses the main considered changes that have occurred in the last thirty years, in other words, from 1978 when the Limited Liability Corporation Law started, up to 2008, when the Limited Liability Corporation Law was reformulated concerning those articles regarding the accounting aspects. The changes occurred in the accounting practices along the years aim at responding to the market demand, mostly the great need of reliability as well as the quality of the accounting information disclosed by the companies. We can mention as examples the methodology of the Integral Correction in the 80´s and in the early 90´s, besides, the consideration of the economic essence rather than its juridical aspects in the valuation process, among others. It is important to cite, yet, the North American influence concerning the issue of the Law nº 6.404/76 as well as the Rules issued by CVM since then, up to the 90´s. In the recent years CVM is absolutely worried about the convergence between the Brazilian accounting practices and the international accounting practices issued by International Accounting Standards Board - IASB.
Dalla, Porta Flaviano Carvalho. "As diferenças entre auditoria interna e compliance". reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2011. http://hdl.handle.net/10183/35445.
Texto completoProfound changes in the business world have increased businessmen's curiosity and needs in the area of Corporate Governance. There are many techniques and tools that can be used for the improvement of processes, security and integrity of information, business risk mitigation, and publication of norms according to the guidelines established by the companies' Top Management, giving rise to the need for implementing Compliance and Internal Audits. When the organization grows and its operations become large and complex, we have what Muzzili calls "the capillarization effect", that is, daily activities are conducted by dozens or even thousands of people, in different locations, who receive implicit delegation from the Top Management. At the same time, we notice great diversity of norms and regulatory agencies, which generate various obligations for the companies and their business managers. As examples, we mention insurance companies, which are regulated by Superintendência de Seguros Privados (SUSEP) and financial institutions (Banks), which are regulated by Banco Central do Brasil (BACEN). However, it is important to highlight that any breach of paradigms and rules regarding SUSEP and BACEN may result in failures and in the exposure of processes with high possibility of fraud crimes or money laundering, besides the increased risk of operations that can have an impact on the continuity of business. We witnessed, between 2000 and 2010, an outburst of fraud scandals, which due to their relevance led to the ruin of very large Companies. All this is due to numerous factors, among which is the weakness observed in the internal controls of these corporations. The creation of processes, norms and consistent regulations, supported by internal audits with effective systems for continuous monitoring of operations, minimize significantly the business risks of very large corporations.
Remón, Zavaleta Mauro César Alonso. "Sistema de extracción de monóxido de carbono para estacionamientos en los sótanos del edificio corporativo Panorama". Bachelor's thesis, Universidad Nacional Mayor de San Marcos, 2016. https://hdl.handle.net/20.500.12672/5305.
Texto completoTrabajo de suficiencia profesional
Cordova, Alvarado Elizabeth. "Poder corporativo e implementación de políticas públicas: el caso de la cláusula antielusiva general de la Norma XVI en el Perú". Master's thesis, Pontificia Universidad Católica del Perú, 2021. http://hdl.handle.net/20.500.12404/19899.
Texto completoAlmonte, Jose Antonio Tejeda. "Análise empírica dos modelos operacionais para a detecção do gerenciamento de resultado nas empresas de capital aberto do Brasil após a convergência das normas IFRS". Faculdade de Ciências Contábeis, 2016. http://repositorio.ufba.br/ri/handle/ri/18835.
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CAPES
Esta pesquisa investigou se os estimadores dos modelos propostos para detecção os accruals discricionários utilizados na detecção do gerenciamento de resultados são consistentes para avaliar a discricionariedade dos gestores no Brasil após a convergência 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 período 2004-2011. Inicialmente, avaliou-se o impacto da convergência das IFRS, este foi conjuntamente estimado mediante o método Propensity Score matching e o método de diferenças em diferenças. O estimador de diferença em diferença é oriundo da diferença entre o padrão de apresentação das IFRS e o BR-GAAPS e das diferenças entre empresas com níveis diferenciados de governança corporativa e mercado tradicional. Para avaliar analise de especificação e o poder preditivo dos modelos utilizaram-se diversos procedimentos estatísticos. Todos os modelos do trabalho para mensurar os accruals discricionários são estimados mediante o pooling of independent cross-sections mediante os métodos de regressão robusta: erro-padrao robusto, mínimo quadrado ponderado e regressão quantilica. Os resultados confirmam a hipótese H1, a adoção do IFRS pelas companhias abertas brasileiras afetou significativamente o nível de accruals totais e o efeito da convergência foi diferenciado para cada um dos quantis. Para as empresas com níveis altos de accruals totais negativos, a convergência das IFRS e pertencer a níveis de governança corporativa são um fator negativo e diferenciado ás empresas do mercado tradicional. Já para níveis altos de accruals totais positivos a relação é positiva. Além de alguns modelos ter especificação fraca, baixo poder preditivo e ser afetados significativamente quando estimados mediante métodos de estimações robustos, os resultados comprovam que o impacto teve resultados semelhantes quando aplicados a diferentes modelos de estimação de accruals e mostram que conforme fora aumentando os percentis da distribuição dos accruals totais, as variáveis explicativas comportam-se de forma diferenciada Independiente dos modelos de estimação.
This research investigated whether the estimators of the proposed models to detect discretionary accruals used in earnings management detection are consistent to assess the discretion of managers in Brazil after the convergence of international standards of the International Accounting Standards Board (IASB). The sample in this study is composed by all public companies in the Brazilian capital market, covering the period 2004-2011. Initially, we evaluated the impact of the IFRS convergence, this has been jointly estimated by the propensity score matching method and the method of difference in differences. The difference estimator in difference arises from the difference between the standard of presentation of IFRS and BR-GAAPS and differences between companies with different levels of corporate governance and traditional market. To assess specification and analyze the predictive power of the models we used various statistical procedures. All work models to measure discretionary accruals are estimated by the pooling of independent cross-sections by the methods of robust regression: Robust error-standard, square minimum weighted and quantile regression. The results confirm the hypothesis H1, the adoption of IFRS by Brazilian companies significantly affected the level of total accruals and the effect of convergence was different for each quantile. For businesses with high levels of negative total accruals, convergence of IFRS and belong to corporate governance levels are a negative and differential factor to companies in the traditional market. For high levels of positive total accruals the relationship is positive. Besides some models have low specification, low predictive power and be significantly affected when estimated by robust estimation methods, the results show that the impact had similar results when applied to different estimation models of accruals and show that as had been increasing percentiles distribution of total accruals, the explanatory variables behave differently Independient of estimation models.
Mestanza, Malaspina María del Carmen. "Diagnóstico de la comunicación interna de una Facultad de una Universidad Privada y propuesta de lineamientos para su mejora". Master's thesis, Pontificia Universidad Católica del Perú, 2018. http://tesis.pucp.edu.pe/repositorio/handle/123456789/13626.
Texto completoThis work analyzes the internal communication management as an element that accompanies the installation process of a quality management system, in this case the ISO 9001:2015 standard, amending the functional work model of the administrative personnel, in a School of a Peruvian private University, by a process work model. It was noted that, from a survey for heads of academic and administrative units of the School, on their perception as leaders who encourage the application of rules and principles of the quality management system for the organization, as well as in-depth interviews to both authorities and the administrative personnel; aspects in the communications area regarding a set of beliefs and perceptions that have been built among the personnel on the organization and application of the Standard does not contribute to efficiently manage the process work model. Likewise, it is observed that the communication element does not always accompany the management of the organization, which is highlighted and recognized as a fundamental Standard to promote the connection among the elements of an organization to achieve the quality of the offered services. This is affecting the Unit to make it more efficient and aimed at continuous improvement of its processes.
Tesis
Camargo, Guilherme Bueno de. "Governança republicana como vetor para a interpretação das normas de direito financeiro". Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-19112010-080857/.
Texto completoThe corporate world developed mechanisms to lessen agency conflicts due to divergences between shareholders and professional managers interests. The adoption of corporate governing practices in corporate businesses (where the capital is spread out among thousands of shareholders, who do not participate in the administration of the business) requires an ethical behavior from the managers; this ethical behavior should be guided by good-faith, transparency, accountability, efficiency and responsibility for the administrative actions. On the other hand, it allows the shareholders to accompany and to participate in the establishment of guidelines for the administration of the enterprise, always under the presupposition that the manager acts on behalf of the interests of the company owner. Under the republican regime, established by the 1988 Federal Constitution, the citizens are the holders of the republic; thus, it is the responsibility of the public administrator to manage the public thing on behalf of the interests of society. The administration of the public resources, which is regulated by the Financial Law, must strictly follow the republican logic, but in this sense it is possible to identify potentials agency conflicts between public administrators and citizens. With the objective of ensuring the best application of the scarce financial resources collected from society, the Federal Constitution institutionalized a complex system of preservation of the public interest in the state financial administration, and this system is described in this work and is here denominated of Republican governance. This complex (which is constituted of norms and constitutional principles, infra-constitutional norms, planning and control mechanisms, besides forms of social participation) forms an institutional protection system for the good application of the State financial resources and it should also be useful to those who apply the law as a vector for the interpretation of Financial Law norms.
Cristal, Carisa Santos Portela. "Ado????o das IFRS para opera????es de combina????es de neg??cios nas demonstra????es financeiras consolidadas de empresas listadas na Espanha e Reino Unido". FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2009. http://132.0.0.61:8080/tede/handle/tede/436.
Texto completoBusiness combination transactions represent a growth strategy to many firms around the world. In Brazil a major increase in the volume of business combination transactions has been observed in recent years. The publication of Law n?? 11.638/07 has served to afford conditions for Brazil to move in the direction of convergence with international standards, making the adoption of these standards, including those concerning business combination transactions, mandatory. The aim of this study is to: (i) verify whether there are significant differences between the goodwill recognized and measured before and after the adoption of IFRS for business combination transactions, by non-financial companies, listed in Spain and in the United Kingdom; and (ii) analyze the alterations of the accounting treatment prescribed by Brazilian standards with the taking effect of Law n?? 11.638/07, and to prospect probable barriers in the adoption of IFRS in Brazil, for business combination transactions. The study considers and relates the origin of the countries studied (Continental Europe x Anglo-Saxon Europe), as well as the basis of the accounting standards (rules x principles) to the differences identified in response to the adoption of IFRS. The research hypotheses were developed based on the review of literature, expecting to identify: significant alterations in the amount of goodwill recorded; more significant differences at companies listed in countries with their origin in Continental Europe; and differentiated perceptions of the impacts resulting from the adoption of IFRS by companies from different segments. To attain the objective a survey was conducted with a basis on the financial statements of 63 companies, with 35 listed in Spain and 28 in the United Kingdom, analyzing the impacts that occurred during the first year of adoption of IFRS. Statistical techniques were applied for analysis of the differences perceived with the adoption of IFRS and testing of the hypotheses defined, using: (i) Wilcoxon test aiming to evaluate the effects of the application of IFRS at the same company; (ii) Mann-Whitney test to compare the variation between the two listing countries, and; (iii) Kruskal-Wallis test for comparison among the various segments of the sample. The results obtained in the tests, besides other aspects, confirmed the existence of a significant difference in the goodwill before and after IFRS in the countries from the sample, Spain and the United Kingdom. These results and the analysis of previous studies made it possible to prospect probable barriers in the IFRS adoption process for business combination transactions at Brazilian companies.
Opera????es de combina????o de neg??cios representam uma estrat??gia de crescimento para muitas companhias ao redor do mundo. No Brasil observa-se um grande aumento no volume de opera????es de combina????o de neg??cios nos ??ltimos anos. A edi????o da Lei n?? 11.638/07 vem propiciar condi????es para que o Brasil caminhe para a converg??ncia ??s normas internacionais, tornando obrigat??ria a ado????o dessas normas, inclu??das aquelas concernentes ??s opera????es de combina????es de neg??cios. Esse estudo tem por objetivo: (i) verificar se existem diferen??as significativas entre o goodwill reconhecido e mensurado antes e depois da ado????o das IFRS para opera????es de combina????o de neg??cios, por empresas, n??o financeiras, listadas na Espanha e no Reino Unido; e (ii) analisar as altera????es do tratamento cont??bil prescrito pelas normas brasileiras com a entrada em vigor da Lei n?? 11.638/07, e prospectar prov??veis barreiras na ado????o das IFRS no Brasil, para opera????es de combina????o de neg??cios. O estudo considera e relaciona a origem dos pa??ses estudados (Europa Continental x anglo-sax??nica), bem como a base dos padr??es cont??beis (regras x princ??pios) com as diferen??as identificadas em resposta ?? ado????o das IFRS. Com base na revis??o da literatura foram desenvolvidas as hip??teses de pesquisa, sendo esperado identificar: altera????es significativas no valor do goodwill contabilizado; diferen??as mais significativas em empresas listadas em pa??ses com origem na Europa Continental; e percep????es diferenciadas dos impactos decorrentes da ado????o das IFRS por empresas de diferentes segmentos. Para atingir o objetivo foi realizada pesquisa com base nas demonstra????es financeiras de 63 empresas, sendo 35 listadas na Espanha e 28 no Reino Unido, analisando os impactos ocorridos quando do primeiro ano de ado????o das IFRS. Para an??lise das diferen??as percebidas com a ado????o das IFRS e teste das hip??teses definidas foram aplicadas t??cnicas estat??sticas utilizando: (i) teste de Wilcoxon com objetivo de avaliar os reflexos da aplica????o das IFRS na mesma empresa; (ii) teste de Mann-Whitney para comparar a varia????o entre os dois pa??ses de listagem, e; (iii) teste de Kruskal-Wallis para compara????o entre os diversos segmentos da amostra. Os resultados obtidos nos testes, entre outros aspectos, confirmaram a exist??ncia de diferen??a significativa no goodwill antes e depois das IFRS nos pa??ses da amostra, Espanha e Reino Unido. Estes resultados e a an??lise de estudos anteriores possibilitaram a prospec????o de barreiras no processo de ado????o das IFRS para opera????es de combina????o de neg??cios em empresas brasileiras.
Datysgeld, Mark William. "O papel da Governança da Internet dentro da Governança Global : Um estudo de caso da ICANN /". Marília, 2017. http://hdl.handle.net/11449/151066.
Texto completoBanca: Lucas da Silva Tasquetto
Banca: Flávia de Campos Mello
O Programa de Pós-Graduação em Relações Internacionais é instituído em parceria com a Unesp/Unicamp/PUC-SP, em projeto subsidiado pela CAPES, intitulado "Programa San Tiago Dantas"
Resumo: O termo governança global tomou nova forma na Governança da Internet, onde a maior parte das instituições utiliza-se do modelo multistakeholder, formando espaços de diálogo e processos decisórios com diversos atores, sejam estes estatais, privados, civis ou acadêmicos. Propõe-se então a análise do estudo de caso da ICANN, instituição responsável pela administração dos contratos relacionados à regulação do uso dos Nomes e Números, o DNS. Por meio de leitura acadêmica, jornalística, pesquisa de campo, participação em conferências e entrevistas com pessoas relevantes à área. Procedeu-se a elaboração, utilizando-se do material dessas diversas fontes, de um panorama da contextualização da revolução tecnológica que levou à Internet atual, e também da governança global. Posteriormente, passou-se para o ecossistema de Governança da Internet como conceito e prática. Assim, o estudo de caso está inserido em um contexto maior, de modo que se possa compreendê-lo em seus intrincados pormenores. Ao contrário da maioria das instituições transnacionais, que acabam por ter caráter recomendativo, na ICANN as decisões são realmente efetuadas. Apesar de o modelo multistakeholder propor igualdade entre os atores, alguns possuem maior influência. Antes da Transição IANA, os Estados Unidos tinham um peso muito maior, agora largamente ocupado pelo setor privado. A Governança da Internet é única dentro da governança global. Esta deve sua distinção a algumas possíveis razões, como o desenho técnico da... (Resumo completo, clicar acesso eletrônico abaixo)
Abstract:The term global governance has taken a new form in Internet Governance, where most institutions use the multistakeholder model, forming spaces for dialogue and decisionmaking processes with various actors, including states, companies, civil society or academia. An analysis of the ICANN case study, the institution responsible for administering contracts related to the regulation of the use of Names and Numbers, the DNS, is then proposed. The research was done through academic reading, journalism, field research, participation in conferences and interviews with people relevant to the area. With the material from these various sources, it was elaborated a panorama of the technological revolution contextualization that led to the Internet as it is today, as well as to global governance. Subsequently, we moved on to the Internet Governance ecosystem as a concept and practice. Thus, the case study is embedded in a larger context, so that one can understand it in its intricate details. Unlike most transnational institutions, which are deliberation bodies, ICANN decisions are actually carried out. Although the multistakeholder model proposes equality among the actors, some have greater influence. Prior to the IANA Transition, the United States had a much greater weight, now largely occupied by the private sector. Internet Governance is unique within global governance. It owes its distinction to some possible reasons, such as the technical drawing of the Internet. Therefore, there is a great possibility that this is not a reproducible model in other areas. The multistakeholder model presents a divergent way of assessing the relations between actors in the International System and the limit of state power. Even if there is no continuity in the current model, the field of study is extensive and still far from reaching maturity.
Mestre
Riviere, Francois. "Travail et métiers en Normandie à la fin du Moyen Âge : institutions professionnelles et régulation économique". Thesis, Paris, EHESS, 2017. http://www.theses.fr/2017EHES0022.
Texto completoIn medieval Normandy, from the end of the XIIIth century, the word métier (craft) could refer to a category of profession-based institutions that were clearly identified by the contemporary society. Dating from that period, the documentation also sheds a new light on the modes of enforcement of the economic rules which are particular to these craft institutions. Among their main characteristics was the role of craft officers (gardes du métier) who were appointed in agreement with the craft group. This evolution goes with the second "writing revolution" which developed the use of written norms. In this study, craft rules are therefore defined as a type of source which sets the structures of craft organisations. The development of this type of source was only part of the expansion of more detailed professional rules, whose geographic diffusion reflects the urban hierarchy. Judicial sources and accounts completed those normative sources and broadened the spectrum of craft institutions by including small towns like Elbeuf or Neufchâtel-en-Bray, as well as rural activities like pottery or metallurgy. The quantitative analysis of sources covering over 60 jurisdictions shows their representativity and a growth that does not entirely come from documentary biases. The diversity of places and activities ruled by craft institutions grew at the end of the Middle Ages. Better sources make case studies possible not only in Rouen but also in the jurisdictions of Louviers, of Elbeuf, of Roncheville and of the mine of Beaumont at Saint-Rémy-sur-Orne. The comparisons reveal how limited the autonomy of craft organisations concerning the enforcement of rules could be, despite a few exceptions like the master of the ironworkers of Normandy or the provost of the tanners of Rouen who had jurisdiction over their peers. However, until the end of the 14th century, the authorities seemed to lack control over the expertise on the quality of goods and on qualification, as well as over the formalities required for becoming an apprentice or a master. Even in the 15th century, the superior courts did not always intervene in such cases. The identity of craft organisations revolved more around their officers, who were sworn before higher authorities, than it depended on the shifting boundaries of the working communities. As a consequence, the collective action of workers very slowly took a formal aspect and often took place outside the craft institutions. Nevertheless, craft communities were consulted as a group about their rules. The development of formal craft institutions at the end of the Middle Ages can be linked to the growing use of written laws that were claimed by professional associations or by the authorities according to the context
Nacif, Saulo Simoni. "Disclosure level and compliance with IAS 37: is there any residual legal tradition effect among companies cross-listed in the U.S.?" reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/24201.
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This study analyses firms' compliance with disclosure requirements of the International Accounting Standard 37 (IAS 37 - provisions, contingent liabilities and contingent assets), through a thorough examination of the 20-F Reports of 91 foreign companies for the fiscal year of 2016. These companies have in common that they are foreign firms cross-listed in the U.S. stock exchanges NASDAQ or NYSE, they report under IFRS both locally and in the U.S., and they are from 14 countries that obligate the adoption of IFRS for locally traded companies. I measured disclosure compliance levels for each required item and overall, by calculating two indexes, one stricter and another more tolerant in treating omissions on the non-applicability of an item to the company. My hypothesis confronts the assertions that the legal tradition to which a company is submitted influences its disclosure level. An important finding is that the enforcement of the SEC regulations is what mostly explains the level of disclosure, rather than the legal tradition of the firm’s country of origin. I found that cross-listed companies under the same enforcement of the SEC, do not differ in their level of disclosure, regardless of the legal tradition of their country of origin. No statistically significant differences were found between the disclosure level for companies from countries with common law tradition, compared to countries with civil law roots. Additionally, the study concluded that the local financial markets development and the local regulation of the security exchanges are variables that significantly influence the level of disclosure.
Este estudo analisa a conformidade das empresas com os requisitos de divulgação do International Accounting Standard 37 (IAS 37 - Provisões, Passivos Contingentes e Ativos Contingentes), através de um exame minucioso dos Relatórios 20-F de 91 empresas para o ano fiscal de 2016. As 91 empresas têm em comum que são empresas estrangeiras listadas nas bolsas de valores norte-americanas NASDAQ ou NYSE, reportam sob as normas IFRS tanto localmente quanto nos EUA e são de 14 países que exigem a adoção de IFRS para empresas de capital nacional. Este estudo mediu os níveis de conformidade de divulgação para cada item exigido e calculou um nível de conformidade composto, de duas formas: um índice mais rigoroso e outro mais tolerante no tratamento de omissões sobre a não aplicabilidade de um determinado item para a empresa. Minha hipótese confronta as afirmações de que a origem (ou tradição) do sistema legal do país no qual a empresa originalmente foi constituída (e onde mantem a sua sede), influencia seu nível de divulgação. Uma conclusão importante é que a aplicação dos regulamentos da SEC é o que mais explica o nível de divulgação, em vez da origem do sistema legal do país sede da empresa. O estudo revela que empresas listadas sob a mesma imposição das regras da SEC não diferem em seu nível de divulgação, independentemente da tradição legal de seu país de origem. Não foram encontradas diferenças estatisticamente significativas entre o nível de divulgação das empresas de países com tradição do direito consuetudinário, em comparação com empresas de países com raízes no direito civil. Além disso, o estudo concluiu que o desenvolvimento dos mercados financeiros locais e a regulamentação das bolsas de valores locais são variáveis que influenciam significativamente o nível de divulgação.
Los, Geovana Zimmermann. "Evidenciação socioambiental: um estudo nas empresas listadas no índice de sustentabilidade empresarial (ISE) da BM&FBOVESPA". Universidade do Vale do Rio dos Sinos, 2014. http://www.repositorio.jesuita.org.br/handle/UNISINOS/4127.
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O objetivo do estudo foi verificar o impacto no valor adicionado a distribuir das variáveis evidenciadas, segundo a NBCT 15, por empresas classificadas no ISE. A pesquisa foi realizada com uma amostra formada por 75 relatórios de sustentabilidade, de 25 empresas que permaneceram na carteira do ISE no período de 2010 a 2012. Os resultados revelam que o grupo de indicadores do corpo funcional apresenta o maior percentual de atendimento à evidenciação de informações requeridas pela NBC T 15, uma vez que estes são evidenciados em 62,67% dos relatórios das empresas da amostra, seguidos do grupo de indicadores sociais internos, com 55,92%, e do grupo de indicadores sociais externos, divulgados em 47,33% dos relatórios. Já o grupo de indicadores relacionados com o meio ambiente apresenta o percentual médio mais baixo em termos de aderência, com índices de 26,67%. Com isso, o nível geral de aderência das empresas da amostra aos indicadores da NBC T 15 é de 49,6%, revelando fragilidade no quesito transparência. Nesse sentido, utilizando-se a análise de regressão com dados em painel para modelo de efeito fixo e de efeito aleatório, foi testado o impacto das variáveis “gastos sociais internos”, “número de funcionários”, “gastos sociais externos” e “gastos em meio ambiente no valor adicionado a distribuir das empresas”. No resultado para o modelo de efeito aleatório, é possível rejeitar H0, diante da hipótese H0,1, e confirmar a hipótese H1 formulada. Assim, o estudo revela que quanto maior o gasto com indicadores sociais internos, maior seria o valor adicionado a distribuir das organizações da amostra. Para as hipóteses H0,2 e H0,4 , é rejeitada a hipótese H0 a 5% de significância e, com isso, pode-se confirmar as hipóteses H2 e H4 do estudo, respectivamente. Dessa forma, o resultado demonstra que quanto maior o nível de funcionários das empresas da amostra, bem como quanto maiores forem os gastos com meio ambiente, maior será o valor adicionado a distribuir por elas.
The aim of the study was to determine the impact, on the added value to distribute of evidenced variables, according to NBCT 15, by companies classified on the ISE. The survey was conducted with a sample consisting of 75 sustainability reports, of 25 companies which remained on the ISE in the period 2010-2012. The results show that the group of indicators of functional staff shows the highest percentage of attendance to the disclosure of information required by NBC T 15, since these are observed in 62.67% of sample companies’s reports, followed by the group of internal social indicators, with 55.92%, and the group of external social indicators, published in 47.33% of the reports. The group of indicators related to the environment presents the lowest average percentage in terms of adhesion, with rates of 26.67%. With this, the overall adherence level of the sample companies to the indicators of NBC T 15 is 49.6%, revealing weaknesses in the category transparency. In this sense, using regression analysis, with panel data for the fixed effect and random effect model, it was tested the impact of variables "internal social spending," "number of employees", "external social costs" and "Spending on the environment in the value added to be distributed by companies". In the results for the random effect model, it is possible to reject H0,, given the hypothesis H0,1, Thus, the study reveals that higher is the spending on domestic social indicators, higher is the sample organizations’ added value to distribute; For the hypotheses H0,2 e H0,4 , is rejected hypothesis H0 at 5% significance, and, thus, it can be confirmed the H2 and H4 hypotheses of the study, respectively. Thus, the result shows that higher is the level of employees of companies in the sample, as well as higher is the spending on the environment, higher will be the value added to be distributed by them.
Mothibi, Molutsi S. "The requirements of taxation on companies and directors in relation to normal tax, secondary tax on companies, piercing of the veil as well as limitations connected / Molutsi S. Mothibi". Thesis, 2005. http://hdl.handle.net/10394/11406.
Texto completo(MBA) North-West University, Mafikeng Campus, 2005
Teixeira, Sandro Manuel Ferreira Andrade. "Proposta de Identidade Corporativa para o Café Snack-Bar Cubango". Master's thesis, 2016. http://hdl.handle.net/10400.6/5771.
Texto completoEste informe analiza y describe el proceso de elaboración de un proyecto final de Master en Diseño Multimedia. Este informe está fragmentado en dos partes, la primera se refiere al marco teórico, que describe la empresa y analiza los conceptos y métodos necesarios para la realización del proyecto. En la segunda parte está destinada a describir el desarrollo de procesos del proyectos. En la primera parte, esta teoría, uno comienza abordando el concepto de diseño y hace una breve contextualización histórica. Después, se hace referencia a otros conceptos en el área de diseño, necesarios y pertinentes para la creación del proyecto, tales como el diseño gráfico, identidad corporativa, logotipo, tipografía, manual de reglas, señalización, diseño de interiores y diseño de muebles. Los dos últimos se analizan, como una de las partes complementarias del proyecto es crear una propuesta de decoración para el establecimiento en el interior. En la segunda parte, esta práctica se dirige al desarrollo del proyecto, explicando a continuación, el proceso de desarrollo y el trabajo desarrollado.
Costa, Ana Isabel Miranda da. "Implicações da Norma SA8000 no desenvolvimento de políticas e práticas de responsabilidade social em empresas portuguesas: um estudo exploratório". Master's thesis, 2019. http://hdl.handle.net/1822/61001.
Texto completoA presente investigação pretende explorar as implicações da norma SA8000 na implementação de políticas e práticas de Responsabilidade Social Corporativa nas Empresas Portuguesas. Apesar de não se tratar de uma temática recente, é um assunto que tem motivado um crescente interesse por parte da comunidade empresarial e académica. A Responsabilidade Social Corporativa deve ser encarada como um novo modelo de gestão do negócio, do qual fazem parte os valores humanos universais, bem como as decisões éticas, que asseguram a satisfação dos interesses e necessidades de todos os stakeholders e da comunidade em geral. No que respeita à vertente empírica desta investigação, seguiu-se uma abordagem qualitativa, através da aplicação de uma entrevista semiestruturada a empresas certificadas e não certificadas pela norma SA8000, por forma a compreender possíveis disparidades relativamente à implementação de políticas e práticas de RSC. Ainda que a certificação seja a garantia do compromisso das empresas com a Responsabilidade Social Corporativa, a verdade é que esta é encarada pelas empresas como uma forma de diferenciação no mercado. De forma geral, pode concluir-se que as políticas e práticas de Responsabilidade Social Corporativa não diferem relativamente à certificação, o que significa que todas as empresas têm possibilidade de fazer a diferença sendo socialmente responsáveis.
This research intends to explore the implications of the SA8000 standard in the implementation of Corporate Social Responsibility policies and practices in Portuguese Companies. Although this is not a recent issue, it is a subject that has motivated a growing interest on the part of the business and academic community. Corporate Social Responsibility should be seen as a new business management model, which includes universal human values as well as ethical decisions that ensure the satisfaction of the interests and needs of all stakeholders and the community in general. Regarding the empirical aspect of this research, a qualitative approach was followed through the application of a semi-structured interview to certified and not certified companies by SA8000 standard, in order to understand possible disparities with regard to the implementation of CSR policies and practices. Although the certification is the guarantee of the commitment of the companies with the Corporate Social Responsibility, the truth is that this is seen by the companies as a form of differentiation in the market. In general terms, it can be concluded that the policies and practices of Corporate Social Responsibility do not differ in relation to certification, which means that all companies have the possibility of making a difference by being socially responsible.