Library Classifications Criticism: Universality, Poststructuralism and Ethics

We study library classifications criticisms from a poststructuralist and pragmatist point of view that rejects the idea of universality in knowledge organization systems. From this perspective, we analize the seminal texts on library classifications criticisms and conclude that the seek of neutrality in some of these texts is not only an impossible goal but also a contradiction in the representation of different cultures. Therefore, we suggest the commitment with the goals and the recognition of bias in library classifications as an important device for achieving a transcultural ethics in knowledge organization and representation.

Information access law and disclosing of information by joint-stock companies in Brazil: open data and Extensible Business Reporting Language (XBRL) standard

The strategic management of information plays a fundamental role in the organizational management process since the decision-making process depend on the need for survival in a highly competitive market. Companies are constantly concerned about information transparency and good practices of corporate governance (CG) which, in turn, directs relations between the controlling power of the company and investors. In this context, this article presents the relationship between the disclosing of information of joint-stock companies by means of using XBRL, the open data model adopted by the Brazilian government, a model that boosted the publication of Information Access Law (Lei de Acesso à Informação), nº 12,527 of 18 November 2011. Information access should be permeated by a mediation policy in order to subsidize the knowledge construction and decision-making of investors. The XBRL is the main model for the publishing of financial information. The use of XBRL by means of new semantic standard created for Linked Data, strengthens the information dissemination, as well as creates analysis mechanisms and cross-referencing of data with different open databases available on the Internet, providing added value to the data/information accessed by civil society.

Relações obrigacionais entre a ética, o direito e o meio ambiente

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Ética e trabalho: Concepção de uma antítese social

Pós-graduação em Serviço Social - FCHS