26 resultados para Responsabilidade institucional e profissional

em Universidade Federal do Rio Grande do Norte(UFRN)


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This work studies the thematic of the politics of formation of teachers in the Program of Professional Qualification for Basic Education (PROBÁSICA) developed in the City of Parnamirim, Rio Grande do Norte. It has as its main objective to identify and to analyze the contribution of this politics of initial formation for the professional formation of teachers. To install the work, we will use the procedures of bibliographical research, documentary analysis, comment, structuralized interview, questionnaire-script and virtual research. In the analysis of the data, we trace a general view on PROBÁSICA while initial formation along with the continued formation, pedagogical research, collaborative research and the exercise of the teaching profession, identifying the possibilities and limits of the Program in the direction to reach the objective considered in this work. From the inquiry, we construct the institutional land scope of the program in question, also focusing, the organizational aspects of its functioning. We have to take care about the results, we evidence that PROBÁSICA is making the possible to access of the teachers in the educational service to the University, what the main aspect that consists, trying to prove eminent weak points in its systematic due to give to the organizational structure of this educational politics that does not count with curricular, institutional and financial the necessary conditions for the success of the professional formation of the teachers. The research will try to understand that the operationalization of the politics of formation in Parnamirim will be belong with it the main idea of the Educational Reformation in years of 1990, articulated to the neoliberal interests, that the responsibility for the problems of the public system of education attributed to the teachers, and that are not answered completely through the purpose of the professional formation, and ti seems that it does not define one global national politics that deals with seriousness to the questions the initial formation, permanent formation, pedagogical research, , career and conditions of work for the teachers

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A presente pesquisa teve como objetivo analisar as transformações do cotidiano profissional do enfermeiro do hospital universitário após a realização do curso de mestrado. Trata-se de um estudo com abordagem qualitativa, realizado no Complexo Hospitalar Universitário da UFRN, composto pelo Hospital Universitário Onofre Lopes (HUOL), Maternidade Escola Januário Cicco (MEJEC), e Hospital de Pediatria Professor Heriberto Ferreira Bezerra (HOSPED) localizados em Natal-RN; e pelo Hospital Universitário Ana Bezerra (HUAB) situado em Santa Cruz-RN. A população foi composta por vinte e dois enfermeiros, com título de mestre em enfermagem, que trabalham nessas instituições. Após encaminhamento e aprovação pelo Comitê de ética em pesquisa, conforme Parecer nº 268.498 e CAAE: 13922713.1.0000.5537, as entrevistas foram iniciadas, utilizando-se um roteiro semiestruturado, organizado em questões orientadas em conformidade com os objetivos do estudo. Do material empírico, emergiram as categorias que foram trabalhadas com base na análise de conteúdo temática, tendo como aporte teórico os estudos de Agnes Heller acerca do cotidiano e os de Paulo Freire sobre educação e mudanças, buscando a possível interlocução entre esses autores. Os resultados demonstram que o cotidiano dos enfermeiros nos hospitais universitários, após cursarem o mestrado, modifica-se a partir da própria motivação em cursálo e do apoio institucional recebido. As continuidades e rupturas apontadas estão distribuídas nas categorias: a inércia da cotidianidade, na qual os enfermeiros relatam a dificuldade em mudar seu cotidiano devido à rotina exaustiva e à falta de apoio; reconhecem mudanças particulares, compreendendo a formação de um olhar crítico/reflexivo/analítico, e a qualificação para o ensino e pesquisa; e as rupturas do cotidiano, que se referem às mudanças ocorridas no serviço, como a melhoria da assistência, pela implantação de resultados; e uma prática diferenciada por ter um profissional qualificado. Portanto, considera-se que a realização do mestrado contribuiu para o crescimento do intelectual e profissional do enfermeiro e, consequentemente, para o serviço, no cotidiano do Complexo Hospitalar Universitário, sendo reconhecido pelos enfermeiros o compromisso com uma maior responsabilidade social. Porém, ainda são necessárias reflexões sobre maneiras de minimizar as dificuldades apontadas, como forma de incentivar essa qualificação

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Some authors have shown the need of understanding the technological structuring process in contemporary firms. From this perspective, the software industry is a very important element because it provides products and services directly to many organizations from many fields. In this case, the Brazilian software industry has some peculiarities that distinguish it from other industries located in developed countries, which makes its understanding even more relevant. There is evidence that local firms take different strategies and structural configurations to enter into a market naturally dominated by large multinational firms. Therefore, this study aims to understand not only the structural configurations assumed by domestic firms but also the dynamic and the process that lead to these different configurations. To do so, this PhD dissertation investigates the institutional environment, its entities and the isomorphic movements, by employing an exploratory, descriptive and explanatory multiple cases study. Eight software development companies from the Recife's information technology Cluster were visited. Also, a form was applied and an interview with one of the main firm s professional was conducted. Although the study is predominantly qualitative, part of the data was analyzed through charts and graphs, providing a companies and environment overview that was very useful to analysis done through the interviews interpretation. As a result, it was realized that companies are structured around hybrids business models from two ideal types of software development companies, which are: software factory and technology-based company. Regarding the development process, it was found that there is a balanced distribution between the traditional and agile development paradigm. Among the traditional methodologies, the Rational Unified Process (RUP) is predominant. The Scrum is the most used methodology among the organizations based on the Agile Manifesto's principles. Regarding the structuring process, each institutional entity acts in such way that generates different isomorphic pressure. Emphasis was given to entities such as customers, research agencies, clusters, market-leading businesses, public universities, incubators, software industry organizations, technology vendors, development tool suppliers and manager s school and background because they relate themselves in a close way with the software firms. About this relationship, a dual and bilateral influence was found. Finally, the structuring level of the organizational field has been also identified as low, which gives a chance to organizational actors of acting independently

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This study approaches bureaucratic organizational structures with the aim to understand the adherence procedure to virtual technologies in the stricto sensu educational administrative process. Thus, the author navigates through the formation of these organizations in Brazil with the intent to demonstrate the bureaucratic organizational culture and the consequent form of domination of those who detain power. In this epistemological construction, the author explores the culture s bureaucratic environment and the organizational power. In the analyses, it was observed the technological phenomenon in the ODL s administrative environment, which can explain the adherence procedure to structures and technological instruments for stricto sensu courses that, hypothetically, dilutes the traditional inherited organizational axiom. Therefore, it was utilized as object of study the Professional Master s degree in National Scale Public Administration PROFIAP, hence analyzing the documental content and the legislation related to institutionalization as well as the positioning of professors/coordinators and of the director of CAPES/MEC. Considering this axioms, it was concluded that the bureaucratic structures can admit ODL in the stricto sensu s environment. However, this can only be done as long as the adherence does not imply in a dilution of the traditional forms of power and institutional bureaucratic inherited dominance, as well as the alleged hegemony of the governmental structure in the educational administration adopted in person by the stricto sensu courses in Brazil

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In the current systemic crisis, economic policy is directed to correct the consequences of the functioning of this metabolism, but within the limits of the capital. From this perspective, decision makers propose trade policies, agricultural and industrial to ensure conditions for economic growth. However, as a dead end, there is failure of the State in giving efficacy to the operation of all segments of the economy, especially given the budget constraint. Public managers are forced to seek external resources, resuming the cycle of political allegiance to the interests of international financial and banking representatives, installed in so-called multilateral. The complex ideological capital comes into play in trying to convince society that the paths taken by governments are inevitable, and that capitalism can be "humanized", even with the realization of the growing inequalities caused by historical irrationalism of the production process of capital . In this sense, emerging concepts that attempt to demonstrate the compatibility of the system to real human needs. This ideological offensive is intended to legitimize the capital. The so-called third sector has a special highlight with the concept of corporate social responsibility. It creates a political environment in which the inevitable mix-up with new illusions offered by and often funding the metabolism of capital in order to perpetuate this system. In this context, political elites, and considerable portions of the academy, embark on "waves of capitalist optimism," while the sociometabolismo capital expands its historical limits, driving forces postponing their collapse, but that cause human suffering and ecological stress. Wars are disseminated to strengthen the deadly war industry and the automobile industry; and devastating the environment of which depends the capital system. In this scenario disassemble, propositions emerge around a "new social pact" in order to minimize the adverse effects of the dynamics of reproduction of capital. The business class is called to exercise its role through the discourse that appeals to social responsibility programs, in order to intervene directly in the "social question". The core of this research is precisely this point. Although there is considerable scholarship on the phenomenon of Social Responsibility and Corporate Citizenship, there is also an evident lack of this approach focused on the banking sector in Brazil. The importance of rentier capital increased ownership of shares in the wealth produced by all of Brazilian society, justifies a sociological research project on Social Responsibility in the domestic financial sector. In this sense, it was decided to perform a dynamic approach to the "Corporate Citizenship" in the banking industry, specifically in the Bank of Brazil. As this is a key institution, is important analyze of the impacts of this strategy fetish of capitalist reproduction, in order to evaluate the social legitimization of rentier capital in Brazil. In this scenario of the abundance of the discourse on social responsibility there exist a progressive impoverishment of professional work in this segment in Brazil. There is a dramatic mismatch between rhetoric and practice because of the trend of deepening vulnerability of the working conditions of the Brazilian bank worker, from the 1990's. In the specific case of the Bank of Brazil, the first initiative of the institution was to conform to the principles of the UNO and the Ethos Institute, aiming to align their domestic policies to this new strategy of domination of capital. The purpose is to place the Bank in the ideological sphere of corporate social responsibility, just as with its partners in the private financial intercapitalist competition. Indeed, in the internal ambit of the Bank of Brazil, there is a policy to adjust its functional segments to the doctrine of Social Corporate Responsibility. The concepts of this doctrine is presented as something inexorable. There are no alternatives. The Bank of Brazil operates in a highly competitive market, the segment featuring the dominance of financial capital accumulation today. For this reason it can not fail to incorporate the technological advances organizational. For employees there is no alternative but to adapt to this new set of ideas proposed by the metabolism of capital

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The freedom of social communication referred to those freedoms exercised under of the media. The journalism is professional activity responsible for factual information, real, pluralistic and of the public interest, directed diffusely to social orientation. The right of the information, characterized as diffuse right or of fruition by uncertain and numerous holders, is subdivided in the right of the inform, inform yourself and right to be informed. The journalists, as occupants of a enlarged spectrum concerning of right of the inform, have responsibility for the information they disseminate, devoir that puts on the basis of the constitutional right to be informed. This duty is divided with journalistic companies, when them realized. In the research, examined the existence of constitutional guarantees the right to be informed. To answer the question, realized research to support bibliographical and documentary. The guaranty is a empirical preoccupation coated with legality, since lends itself effect concretize a right. Traced so a panel of guarantees of institutional imprint, substantive and procedural. Treating of the institutional guarantees the right to information, it would refer to true institutions (as the free press) and may begin subjective rights. In the case of substantial guarantees, we would have access to information, the confidentiality of the fonts and the incensurable feature of journalistic information. A guarantee peculiar would be constitution of bodies responsible for monitoring the quality of the vehicles of communication. Trace it also a panel strict of procedural safeguards, such as public civil action, the security s warrant, and the rights of petition and answer.

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The object of the present dissertation is to analyze the behavior of the public finances of the districts of the state of Rio Grande do Norte (RN), taking as reference a period fundamentally previous to the implementation of the Fiscal Responsibility Law LRF, comparatively to the first years, immediately after the advent of the mentioned institutional milestone. The central hypothesis of this study proposes that, from the institutions' viewpoint, the LRF sets securely consistent rules, in the orchestration of the behavior of the municipal revenues and expenses. These regulations, on the other hand, might be effective and reach the districts of the RN indiscriminately, apart from stabilizing tendencies and which are sustainable in the long run. In spite of this, the indicators calculated reveal that the districts researched show, during all the period under analysis, a diminished capacity of self-tax collection , and consequently, a high participation of the intergovernmental transfers in the composition of the current revenues. This behavior indicates that the goal of strengthening the municipal public finances, forecast in the LRF, tends to be only partially accomplished, due to the fiscal decentralism. The analysis and interpretation of the data are conducted from the literature of institutionalist orientation and in descriptive statistical tools applied to the municipal strata of the state of Rio Grande do Norte. Further on, it's used the econometrical method Pooled OLS, which demands the elimination of the municipal strata in order to allow the use of the model, in the attempt to strengthen and/or ratify the results of the research. Finally, the evidence reached in the dissertation show that the LRF brings better conditions to the potiguar municipal public finances, predominantly to the economically stronger districts; whereas the less dynamic municipal entities show rather divergent evidence, that is, their economies seem to be more oriented to a more pronounced state participation; therefore, it generates in the state of RN a certain antithesis in the results reached in the dissertation

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El trabajo tiene como objeto de estudio la percepción de profesores de la infancia respecto sus itinerarios de formación y proyectos de inserción institucional, y como objetivo analizar como los participantes de la investigación articulan, narrativamente, sus itinerarios de formación y proyectos de actuación profesional para inserción institucional en un Colegio de Aplicación. Adopta principios epistemológicos y métodos de la investigación (auto)biográfica: Ferrarotti 2010); Delory-Momberger (2008, 2011, 2012); Josso (2010); Nóvoa (2007); Nóvoa y Finger (2010); Dosse (2009); Passeggi (2011, 2012, 2013); Souza (2004, 2010, 2013). El corpus está constituido por diez memoriales académicos; diez proyectos de actuación profesional; la transcripción de entrevistas realizadas en dos grupos de discusión y el diario de campo de la investigadora. Las analises se basan en las contribuciones de Jovchelovitch y Bauer (2010), Schütze (2010) y Weller (2006). Los resultados de la investigación permitiran concluir que el proceso de biografización y el proyecto de actuación profesional introduce una doble función: constituirse en una herramienta de evaluación y como dispositivo de formación, permitiendo a los profesores la reflexión sobre las particularidades del proceso de biografización en el contexto de injunción institucional y el conocimiento de las potencialidades de sus percursos de formación. Permitiran, todavia, la definición de tres eixos organizadores de una cartografía de formación, tomando lo que Nóvoa (2007) sugiere sobre los procesos de Adesión, Acción y Autoconsciencia en la constitución de la identidad docente. Ao relatar sus percursos de formación los profesores reconstituyen adesiones a los principios, valores y proyectos en diferentes contextos de formación, revisitan acciones desarrolladas en el ejercicio de la profesión y elaboran reflexiones que resultan en la autoconciencia de potencialidades y limitaciones de sus acciones en la institución. El trabajo contribuye para pensar la producción de memoriales y proyectos académicos de experiencia profesional como espacio fundador de reflexión sobre la formación del profesorado de la infancia

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Empathy is a basic facilitating element of the therapeutic helping relationship and the humanization process in health care. The objectives of this study were to identify the empathy level of health professionals working in the obstetrical sector of a university hospital recognized for its humanistic care and the perceptions of the women under their care regarding the empathic behavior shown by these professionals during hospitalization. We conducted a quanti/qualitative study with 47 health professionals that worked in the obstetrical sector (13 obstetricians, 12 nurses, 22 nurse technicians) and an intentional sample of 101 women that received cared from these professionals during the study period. We collected data by means of the Jefferson Empathy Scale for Health Professioals (JEPS-HR) and the Patient´s Perception of Health Professional Empathy (PPHPE), and two additional open questions designed to obtain the subjective opinion about the empathic behavior during the care. We utilized thematic analysis for the data obtained through the open questions and descriptive and inferential statistics for the quantitative data. We identified five thematic categories that represent the aspects valued by the professionals in their relationship with the women under their care: emotional involvement, communication, warm environment, integral vision and technical/scientific knowledge. The mean score on the JEPS-HR reported for the health professionals was 120,40, being that the maximum possible was 140.The Cronbach Alpha for the JEPS-HR was 0,83, indicating an acceptable level of reliability for this population. We consider therefore, that these professionals presented an acceptable empathy level when compared to other populations observed with the JEPS-HR. The results also indicated that women had statistically significant (p ≤ 0,05) higher scores than men and that professionals with higher working hours tended to have lower scores in the empathy scale (r = -0,288; p ≤ 0,05). The analysis of the subjective responses of the women indicated that they were satisfied with the humanistic care provided by the professionals but they also point out the existence of some power relationships. There were no significant differences in the empathy level of the medical or nursing team perceived by the women who registered means of 41,90 and 41,20 respectively on the PPHPE. In view of these results and considering the relevance of the element of empathy for care based on humanistic values, we reiterate the importance of further in-service training for the health team of the hospital in focus, on the topics of empathy and global aspects of humanized care for the implementation of its mission

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The deployment of master professionals in Mathematics and Science Teaching by CAPES provided an interesting perspective, involving institutional incentive to upgrade teacher training in this modality. In this sense, the objective was to map the profile of the candidates in the Graduate School of Natural Sciences and Mathematics UFRN (PPGECNM), develop a database with specific descriptors for dissertations and research the group creation biology research and dissertations produced by graduate students in the Master course. This thesis has three threads, where the first is entitled: "The teaching of science as part of research: emergency, improvement and current reflections", giving a brief description of the creation of graduate studies and the emergence of Brazil in Science education. The second topic: "Professional Masters in Teaching of Natural Sciences and Mathematics-UFRN: candidate profile the biological ', shows the general characteristics of PPGECNM-UFRN and who are the candidates seeking the biological area of the Graduate Program. The third topic. "The construction and consolidation of the research group in biology education in PPGECNM-UFRN", a survey was made of data on the creation of the research group in biology education from the analysis of academic productions of teachers and masters graduates this Masters course, for those involved, some additional interviews about the experience in training in biology education. Data used in these investigations related to these students correspond to the technical product to be used in other studies profile teachers /dissertations from the PPGECNM / UFRN. Research shows that: the existence of a larger number of postgraduate courses in the field of Science Education provides greater productivity in academic research on the subject, the emergence of a research group on education in biology, tied to a post degree in education, is an attraction to strengthen lines of research in science education by teachers researchers in other disciplines, the candidates seeking permanent area for research in biology education signals the importance of this investment because if shows the need to search for the continuing education of practicing teachers, demands with interests in investigations from real problems from school

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The undergraduate courses in Psychology have been historically pointed as defective in aspects related to the critical education and the integration between theory and practice. Hence, the scientific education has been considered a possibility to overcome those lacks. Therefore, this study has investigated the undergraduate education process of Psychology students with PIBIC (Portuguese acronym for Undergraduate Scientific Research Scholarships Institutional Program) scholarships from CNPq (Portuguese acronym Brazilian National Council of Scientific and Technological Development). The scholarship program has been a strategic tool for the undergraduate scientific research. Electronic questionnaires have been sent to all the PIBIC scholarship students of Psychology in Brazil (622; 104 have answered), containing questions about the program developed activities, tutoring and advising, PIBIC evaluation and other ones. The students scientific and academic production has also been investigated through their Lattes (CNPq s Platform in which researchers have their academic résumés). The major part of the participants (70%) has stated that the first motivation to be in the program had been their interest in the research or in the academic career. Furthermore, 60% of the scholarship students has worked as volunteers before receiving PIBIC scholarship. Among the students who have answered the research, 65,4% has reported they are tutored directly by their advisors, and 80% of them attends one or more than one advising meeting every fifteen days. It has been identified that the Psychology scholarship students do not participate in all the research activities and that the proximity with the advisor is related to the accomplishment of tasks which contributes with the student critical and reflexive education. Finally, less than 25% of the students has published scientific articles or book chapters during the scholarship, what XI demonstrates a possible exclusion of them in that phase of the process. In general, the scholarship students evaluate the program positively by revealing that it contributes with their professional and academic education. For those reasons, it is observed PIBIC s potential role for the undergraduate education in order to develop more critical psychologists able to propose innovations and contextualized practices. However, the results obtained in programs like the studied one denounce the disqualification of the provided undergraduate education for the major part of the university students, who do not have a PIBIC scholarship. As a result, it is emphasized that it there should be more investment for improving the quality of the undergraduate education itself and not only for programs which are available for few students

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The Shelters are responsible for caring for children and adolescents whose families or guardians are temporarily unable to fulfill his role as care and protection. The activities to be developed by psychologists in these services are greatly important for the elaboration and development of political- pedagogical project of the same, and for reasons pertaining to the present and future of children and adolescents received judgments. The psychologist puts up the challenge of contributing to a better care of children, also cooperating with the implementation of the new care standards of childcare. The aim of this study was to investigate the role of the professional psychologist in assistance to children and adolescents in 13 Shelters in the Metropolitan Region of Natal/RN. For both set out to make visits to the institutions to know how it is organized the field work of the psychologist, his routine work and activities developed. Nine psychologists interviewed according to a semi-structured interview script. The data analysis is supported by the theoretical aspects of dialectical materialism historical and theme content analysis was used. Results were presented from three angles: psychologists and institutional framework; activities, resources and methods of work; psychologists and legal frameworks of the Institutional Hospitality. The study points out the recent entry of the psychologist in Shelters, combined with considerable turnover of these professionals. This work has been organized through the Individualized Service Plan, prioritizing the return to family of origin. Moreover, in general, perform joints with the service network, reporting, individual consultations and follow-adoption processes . Staff members, however, feel a lack of specific and continuing training on special protection, including due to the distance between the proposed theory and practice. It was thus observed a movement of psychologists distance themselves from welfare or repressive practices, however the structural difficulties of services and lack of continuing education appear to limit the development of a performance focused on the transformation of the reality of children and adolescents treated and their families

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The present research study the work professional of the Social worker in the National Institute of Social Security of Rio Grande do Norte s State, especially about the working terms, the demands and working process of Social worker in consequence of the limits established with disorganization of his institutional space derived of the Counter-Reforms of the State and of Social Security. In decade of 1990 there was in Brazil adhesion to the neoliberal politics what configured a new organization of work and a new performance of the State. Inside this context, it was accomplished the Counter-Reforms with emphasis in the privatizations, reform of the Social Security and of the device of the Brazilian State, among other actions. Particularly, in Social Service reforms brought profound consequences for the Social workers of INSS, among it: reduction of professionals and in his institutional space. This study situates the Social Worker of Social Security in front of the contemporary modifications in the world of work as well as in front of the consequences come upon of the Counter-Reforms implemented and executed by the neoliberal governments in the country of way the of frame and to enter to the globalized world and the new order of the capital. From the qualitative research based in the critical and dialectic theoreticianmethodological perspective that study the phenomena from your relations, mediations and contradictions, was possible unveil the limits and the possibilities of the professional work of the Social worker in INSS placed the Counter-Reforms of Social Security. Synthetically, the results of this investigation indicate that, there is an worsening in the inconsistency of the work with relation to social worker's functional situation and his working terms in the institution

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This paper presents the survey results: PROCEDURE FOR WORK IN HEALTH: an analysis of working conditions of social workers in hospitals. Analyzes the inclusion of social workers in work processes in healthcare, specifically in the public hospital, from the objective conditions of work, according to which materializes professional action. The aim is to understand them from the point of view of its relationship with users and other health professionals through the privatization of health, which prevents the Unified Health System (SUS), limiting the operation of the services and the guarantee of rights. The approach to the reality studied was through theoretical and methodological procedures based on the qualitative and quantitative research, focusing on documentary research, observation, semi-structured interview and the theoretical foundation. It is observed that the inclusion of social workers in this context arises from the demands derived from expressions of social issues, "raw material" of professional work, and the gaps resulting from contradictions in the process of rationalization / reorganization of the SUS, meaning that the needs the population are confronted with the content and form of organization of services. At the hospital, the professional actions are developed through the shift, space contradictory clash between the collective and individual, in which individual activities are prioritized and ad hoc unplanned and reduced to the solution of "problems" of users, through actions assistance in an emergency and bureaucratic. These findings emphasize the inadequacy of space and lack of minimum conditions of service to users, which undertakes the professional with regard to ethical and political principles of the profession, since it is the responsibility and duty of the social guarantee the secrecy and privacy of users what is revealed during the process of professional intervention. The professional social workers is permeated by the diversity of skills and competence; lack of planning activities, by incorporating the institutional discourse at the expense of professional goals, by knowing the Code of Professional Ethics, for small number of professionals, the increasing number informality; by poor working conditions and wages; by discouraging research and participation in social policy councils, as well as professional training

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The present investigation analyzes if it has, amongst the accountants of the city of Fortaleza-Ceará, a culture of Continued Professional Education, in the perspective of one future obligatoriness to garantee to the society best professional services in the terms of Resolution CFC nº 995/04 through the analysis of the activities played for the accountants in the city of Fortaleza, as well as through the analysis and detection of the factors that have motivated or made it difficult the search for the Continued Education and to inquire the attributes considered indispensable for the professional exercise. With this objective, the study presents a historical boarding of the development of the Accounting and the Countable Superior Education in Brazil, the approaches and the intentions of the Program of Continued Professional Education. The procedure used in the research was the inductive method with the use of a questionnaire applied to the accountants of the city of Fortaleza registered at the Regional Accountancy Council of Ceará-CRC-CE, of which it could evidence that if on one hand it is perceived that in the city of Fortaleza most of the accountants have a cocern for a continuous learning represented by 97,31% of the sample ; on the other hand it understands that some would have difficulties to accept the imposition, understanding that desmotivating factors exist as : expensive activities, few offers of courses and even though time lack