39 resultados para Epistemologia da ciência contábil


Relevância:

20.00% 20.00%

Publicador:

Resumo:

In last decades, the importance of including the contents of the Nature of Science (NOS) in Science Education has been emphasized. Several studies have focused on investigating the conceptions of NOS, supported by students and teachers, as well as design, implement and evaluate proposals that aim to provide a reflection on this theme in the educational context. Considering the complexity of such content, studies indicate the need for explicit and contextualized approaches and the History of Science (HS) is one of the possible paths to this inclusion. We started from the premise that, through a historical study, that aims to discuss the meaning and the basis of our "beliefs", we can know the process of building on what we "believe" and better understand its meaning. This thesis is part of this perspective, proposing to explore the History of the Vacuum, a themed high didactic potential still little used, in order to collaborate with the teaching content of NOS. We present actions on different fronts that originated three products in the context of this research. On the first front, we insert the research and production of instructional materials (three historical texts) to subsidize people interested in the implementation of HPS for educational context through this material. The relevance of this front is justified by the existence of gaps with regard to the production of such material for the context of teacher training. However, we consider that the preparation of instructional material of good quality and accessible does not guarantee that these resources will be used, if they will not be accompanied by discussions in teacher training, on how to use them, contexts and obstacles to be faced. The second part presented refers to the organization and implementation of a workshop for undergraduate students in physics and physics teachers, considering the instrumentalization of these individuals to the preparation and use of teaching strategies to approach aspects of NOS through episodes of History of the Vacuum, as well as the preparation of the text orientation for people interested in implementing the instructional material for secondary education. This guidance text contemplates the difficulties anticipated by the literature of the area and the main challenges faced by the participants about the didactic transposition of HPS for the educational context they were noted during the workshop. The relevance of this second front, in particular, is justified by the existence of gaps with regard to the inclusion of the theme of NOS and the HPS teacher training

Relevância:

20.00% 20.00%

Publicador:

Resumo:

The literary critic Terry Eagleton obtained notoriety in academic circles when he was recognized intellectually for his bestselling book Literary Theory: An Introduction. In this book, the English author boldly proposes the end of literature and literary criticism. However, Eagleton proposed years before, in his book Criticism and Ideology (1976), a scientific system of analysis of literary texts, which seemed less radical, both in theory and in method, than in his later theoretical proposal. Based on this, the objective of this dissertation is to present the English literary critic´s initial method, explaining the reasons that led him to abandon his initial project - of develop a method of analysis of the literary text on a Marxist scientific perspective - and to propose, in the following years, in his most famous book and others, a revolutionary vision that would go beyond textual analysis and make literary texts have a practical intervention in society. Finally, we explain what would be his idea of revolutionary criticism

Relevância:

20.00% 20.00%

Publicador:

Resumo:

This piece focuses on the issue of media in the contemporary context, taking for its object the sociocultural phenomenon of mediatization‟, understood as the dilution of media culture in the everyday life, according to the perspective from Fausto Neto (2008) e Sodré (2002). This phenomenon is viewed from the angle of reception, that is, one that considers the individuals as pro-actives in this dynamic. The media culture is perceived as a fundamental element in the process of social structuring, and also is taken as a symbolic arm of great importance for the elaboration of the notion of reality as it interferes with the flow of information. Thus, we emphasize the process of symbolic consumption that we do with media content (Canclini, 1999), through a dynamic of appropriation and reframing, given from the interweaving of the meanings proposed with extra-media elements, recaptured from the perspective of mediations, by Barbero (2006), which concerns the articulation of the contents we appropriate from media with interactions from other social practices. We also consider the dimension of memory according to Sarlo (2007) and Halbwachs (2004) in order to, through speeches made in its scope, reach empirically the phenomenon of mediatization‟, and overlapping it, the media consumption on a specific theme, "science". Nevertheless, in terms of field work, we use the technique of in-depth interviews, so that the speech of our interviewers was our corpus. Through their narratives, speeches considered by us as memory-related, we visualize the dynamics of media consumption on given topic. At the level of conclusions, we realize that mediatization‟ as a phenomenon occurred, but its flows and orders showed discontinuities and pluralities not initially conceived; regarding the consumption of science through media, we see hybrid perceptions by our respondents, that is, one that include both elements aligned with the positivist conception of science - which we consider to be the view of science proposed by the media and elements that would contradict this view

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Em A gaia ciência Nietzsche irá abordar a ciência, especificamente a sua finalidade, sob uma perspectiva crítica, apontando a necessidade de um conhecimento científico mais humano e menos mecanicista, uma ciência mais próxima à arte, que ao invés de descobrir verdades, se ocupe em criar novos valores, visões e perspectivas. Ao longo da obra fica evidente a intenção do filósofo em não apenas criticar a ciência, mas também, conceber um novo método, uma nova ciência, uma gaya scienza, em alusão à arte dos trovadores medievais. Objetiva-se, com isso, unir vida e conhecimento como partes constituintes de um mesmo processo, fazendo da busca pelo conhecimento, não apenas um ócio ou profissão, mas, sobretudo, um meio de vida. Nietzsche anseia por uma ciência que não se enquadra nas categorias de verdadeiro ou falso, pois o seu valor é diferente do valor da verdade, seu valor maior é a máxima potencialidade da vida em todos os seus aspectos

Relevância:

20.00% 20.00%

Publicador:

Resumo:

The work aims to explore the impact that Thomas Kuhn‟s philosophical work had on the philosophy of science, especially on the common idea of scientific rationality. Besides this, it aims to make clear the position of the author about his understanding of what is to be rational in science. In order to achieve this goal we start giving a panoramic view of the philosophical scientific scene of the first half os the twentieth century, to evince the main character of the concept of rationality more accepted at Kuhn‟s time. In a second moment we show how the ideas of this author contrast with that concept, which gives rise to a series of criticisms of irrationalism. Lastly, we show how Kuhn circumvents these accusations by pointing to a new rationality concept, through which we can conciliate his philosophy with a description of the rational development of science

Relevância:

20.00% 20.00%

Publicador:

Resumo:

This research has as objective of study the evolution of the accountancy princliple terminology which is present in the accounting conceptual framework. The scene of this research will have as target the North American School of Accounting. The choice of the searched terminology is its relevance in the study of the Accounting Theory. To understand the evolution of the accountancy thought, will be boarded: the influence of the Feudal System and the Mercantilism in the European economic conception; the importance of the Industrial Revolution in the beginning of the accounting standards and the influence of England in the formation of the North American School of Accounting. With relation to U.S.A., the development of the economic-financial scene of the American society will be evaluated, focusing the contribution in the search of the construction of an applied theoretical framework to the Accounting. The economic-financial development of U.S.A. provided the sprouting of new users with specific necessities. The necessity of the user for useful information for the decision taking, unchained the process of research directed toward the establishment of an applied Accountancy terminology. In this process, the paper exerted for the responsible accountancy organisms for the accounting standards will be boarded, as well as the professionals associations which had invested in researches, aiming at to elaborate a body of accountancy principles and to adjust the accountancy procedures to the necessities of the users. To reach the research objective, a bibliographical revision in specialized literature will be effected, adopting the historical method, in the period that understands the development of the North American School of Accounting. As result of the research, it can conclude that the evolution process of the terminology which is studied presents a structural logical problem, because the impossibility of the construction of a theoretical framework, having as bases the principle terminology. The impossibility occurred in function of the reach attributed to the term, which made a difficult in its application in the elaboration of the accountancy procedures

Relevância:

20.00% 20.00%

Publicador:

Resumo:

This work deals with the cattle raising activity in Brasil, it´s importance for the stete of Rio Grande do Norte. A conceptual review is done regarding accounting information and considering it as an essencial input for economical and finantial decision making, related to the state cattle rainsing environment. It also aims to expose visions related to the role and the importance of Accounting as system that colects, treats and supplies managerial information. A brief historic of Accounting is done, emphasizing the Accounting Demonstration Structure and its use in the decision making process, as well as the contribution it has node for the cattle raising activity in Brazil. The research´s results show that accounting information is used partially in the finantial decision making process, and it is pointed out that the Inventory was the most relevant tool with 95,% of the cases, followed by the Income and Outlay reports with 85.0%,Production with 82,0% and Cost reports with 80,0%, the Demonstrative of the Cash Flow (DFC) with 82.5%, the Patrimonial Balance (PB) with 22.5%, and the Demonstrative of the Exercise Result (DER) with 20.0% of use. The research concludes that Accounting information is not throughly used in the economic and finantial decision making of the managers of cattle raising in the Rio Grande do Norte State, although, 95% of the sample consider then important. This may imply that there are diffilculties in measurement of the managerial decisions as well as the business whole

Relevância:

20.00% 20.00%

Publicador:

Resumo:

This study has the purpose of discussion and reflection of how the accounting information in the managemental area are used by the sugar & alcohol industry, located at State of Alagoas, aiming to identify if them please their managers expectations in the process of taking decision. Ahead of an existent universe of 27 (twenty seven) companies registered at the Sugar & Alcohol Labor Union of State of Alagoas SINDAÇUCAR files, were collected 14 (fourteen) questionnaires to support the current research classified as explorative and descriptive. The junction of these two kinds of research resulted in a quantitative and perceptive analysis of the use of the accounting information in the process of taking decision of the Sugar & Alcohol industry in Alagoas. The results demonstrated in this research indicate that, although the managers consider relevant the information at cost area, they do not use them in the process of taking decision. The reports emitted by accountancy are only financial, such as balance sheets, income statement, financial flow, among others factors. The importance order that the managers give to the accounting information and the kind of information that they use in the process of taking decision do not indicates that they use the accountancy in administration level. The statistics analysis of the files collected allows infer that the information provided by accountancy are considered important, however are few used at the manager process

Relevância:

20.00% 20.00%

Publicador:

Resumo:

The objective of this research is to know the conscience, the sensibility and the interperformance's vision man-environment of some residents from Areado's slum, theirs attitudes and motivations to link individual and collectively with their environment seeking ransom the diferences and compare them in relacion of an scientific look. The study to the valorization of experience from individual or from the group consisted of humanist approach of Geography having the phenomenology as underlying philosophy. The theorical formulations manifested from ideas whole, detaching the effort to discipline the use at least these concepts: landscape, space, place and environment. Opposite the importance of knowing the interelation manenvironment, we insert more two concepts: topofilia (felling joins people to the place where they lives) and topophobia, because our preoccupations in the ambit of evironmental question, immediate to the human beings. The research had been developed from interview and percepition workshop, when the interviewed people answered about they understand what are environiment and Areado's environment. The gotten results allow a reflection about the evironmental thought thinking found there, constituting in subsidy to programs of evironmental education that be worried about local problems