A psicologia económica associada ao cumprimento fiscal em IVA

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais

Living on Both Sides of the Fence: A Phenomenological Study of Human Resource Development Professionals as Downsizing Survivors and Strategic Human Resource Development Facilitators

This phenomenological study explored how HR professionals who identified themselves as facilitators of strategic HRD (SHRD) perceived the experience of being an organizational agent-downsizing survivor. Criterion and snowball sampling were used to recruit 15 participants for this study. A semi-structured interview guide was used to interview participants. Creswell’s (2007) simplified version of Moustakas’s (1994) Modification of the Stevick-Colaizzi-Keen Method of Analysis of Phenomenological Data was used to analyze the data. Four main themes and corresponding sub-themes emerged from an inductive data analysis. The four main themes were a) the emotionality of downsizing, b) feeling responsible, c) choice and control, and d) possibilities for growth. Participants perceived downsizing as an emotional organizational change event that required them to manage their own emotions while helping others do the same. They performed their roles within an organizational atmosphere that was perceived as chaotic and filled with apprehension, shock, and a sense of ongoing loss, sadness and grieving. They sometimes experienced guilt and doubt and felt deceptive for having to keep secrets from others when planning for downsizing. Participants felt a strong sense of responsibility to protect employees emotionally, balance employee and organizational interests, and try to ensure the best outcomes for both. Often being there for others meant that they put on their games faces and took care of themselves last. Participants spoke of the importance of choosing one’s attitude, being proactive rather than reactive, and finding ways to regain control in the midst of organizational crisis. They also perceived that although downsizing was emotionally difficult to go through that it provided possibilities for self, employee, and organizational growth.

The Ultimate Secrecy: Feminist Readings of Masculine Trauma in Vietnam War Literature

It is a widely acknowledged and often unquestioned fact that patriarchy and its modes of behaviour and social organization favour the appearance of trauma on the weakest (and defenceless) members of society: women. In the last decades, trauma seems to have taken the baton of typically female maladies such as 19th c. hysteria or 20th c. madness. Feminists in the 20th c. have long worked to prove the connection between the latter affections (and their reflection in literary texts) and patriarchal oppression or expectations of feminine behaviour and accordance to roles and rules. With Trauma Studies on the rise, the approach to the idea of the untold as related to femininity is manifold: on the one hand, is not trauma, which precludes telling about one’s own experience and keeps it locked not only from the others, but also from ourselves, the ultimate secrecy? On the other hand, when analyzing works that reflect trauma, one is astounded by the high number of them with a female protagonist and an almost all-female cast: in this sense, a ‘feminist’ reading is almost compulsory, in the sense that it is usually the author’s assumption that patriarchal systems of exploitation and expectations favour traumatic events and their outcome (silence and secrets) on the powerless, usually women. Often, traumatic texts combine feminism with other analytical discourses (one of the topics proposed for this panel): Toni Morrison’s study of traumatic responses in The Bluest Eye and Beloved cannot be untangled from her critique of slavery; just as much of Chicana feminism and its representations of rape and abuse (two main agents of trauma) analyze the nexus of patriarchy, new forms of post-colonialism, and the dynamics of power and powerlessness in ethnic contexts. Within this tradition that establishes the secrecies of trauma as an almost exclusively feminine characteristic, one is however faced with texts which have traumatized males as protagonists: curiously enough, most of these characters have suffered trauma through a typically masculine experience: that of war and its aftermath. By analyzing novels dealing with war veterans from Vietnam or the Second World War, the astounding findings are the frequent mixture of masculine or even ‘macho’ values and the denial of any kind of ‘feminine’ characteristics, combined with a very strict set of rules of power and hierarchy that clearly establish who is empowered and who is powerless. It is our argument that this replication of patriarchal modes of domination, which place the lowest ranks of the army in a ‘feminine’ situation, blended with the compulsory ‘macho’ stance soldiers are forced to adopt as army men (as seen, for example, in Philip Caputo’s Indian Country, Larry Heinemann’s Paco’s Story or Ed Dodge’s DAU: A Novel of Vietnam) furthers the onset and seriousness of ulterior trauma. In this sense, we can also analyze this kind of writing from a ‘feminist’ point of view, since the dynamics of über-patriarchal power established at the front at war-time deny any display of elements traditionally viewed as ‘feminine’ (such as grief, guilt or emotions) in soldiers. If trauma is the result of a game of patriarchal empowerment, how can feminist works, not only theoretical, but also fictional, overthrow it? Are ‘feminine’ characteristics necessary to escape trauma, even in male victims? How can feminist readings of trauma enhance our understanding of its dynamics and help produce new modes of interaction that transcend power and gender division as the basis for the organization of society?

A agonia do insecto: Abordagem psicológica à obra de Franz Kafka

Dissertação de Mestrado apresentada ao Instituto Superior de Psicologia Aplicada para obtenção de grau de Mestre na especialidade de Psicologia Clínica.

Versão Portuguesa da Escala de Perceção da Criança sobre os Conflitos Interparentais – Versão para crianças dos 7 aos 9 anos (EPCCI-C)

As perceções da criança acerca dos conflitos interparentais constituem um importante fator mediador do impacto que estes têm no seu desenvolvimento, pelo que se torna crucial uma adequada avaliação. Neste artigo apresentamos a versão portuguesa da Escala de Perceção da Criança dos Conflitos Interparentais (EPCCI-C), cujo original designado por Children’s Perception of Interparental Conflict Scale for Young Children (CPIC-Y) foi desenvolvido por Grych em 2000. Esta escala de autorrelato tem como objetivo avaliar as perceções produzidas pelas crianças entre os sete e os nove anos de idade acerca dos conflitos entre os pais, tais como as características dos incidentes, a perceção de ameaça, de culpa e a representação sobre a relação pais-criança. Esta versão foi testada em contexto escolar com uma amostra de crianças do 1º ciclo de ensino básico e revelou boas qualidades psicométricas. Estas propriedades e outros elementos caracterizadores do instrumento são discutidos neste artigo.

Societe, famille et desir dans les reecritures contemporaines de l'Orestie en Europe.

Le but de cette thèse est l’analyse de la réception de l’Orestie au XXIe siècle en Europe. Plus spécifiquement, nous allons regarder aux représentations de la société de la famille et du désir dans des pièces composées en Italie, au Royaume-Uni et en France depuis 2000, qui font référence à la trilogie d'Eschyle. Nous allons commencer par une introduction en sémiotique (à l’aide des théories de Greimas et Ubersfeld). Ensuite, nous allons présenter la représentation de la religion et de la politique dans les drames du corpus. En ce qui concerne la religion, nous allons étudier le rôle de la croyance dans la société. Nous allons également regarder aux personnages de Cassandre et des Érinyes. Le but de ce chapitre est de montrer la perte de pouvoir de la foi aujourd’hui. Le dernier chapitre de la première partie analyse le pouvoir politique. En particulier, nous allons regarder à la représentation de la guerre, de la vie des soldats et de la royauté. La deuxième partie analysera la famille. D’abord, nous allons présenter le personnage d’Agamemnon dans sa fonction de père (paternité biologique et paternité sociale). Ensuite, nous allons présenter la maternité de Clytemnestre. Enfin, la progéniture du couple royal sera étudiée à l’aide de l’idée d’héritage. À travers une approche psychanalytique, nous allons interpréter dans la dernière partie de la thèse l’adaptation du procès et de la notion de culpabilité des personnages du mythe ancien dans les réécritures contemporaines de la trilogie eschylienne. Les conclusions parviendront à mettre ensemble toutes les thématiques approfondies dans ce travail et à proposer un regard d’ensemble sur ce phénomène de reprise de l'Orestie à l’époque actuelle.

Fondamento e limiti costituzionali del potere punitivo nel sistema di legalità integrata

La ricerca affronta la questione della punizione nella prospettiva del diritto costituzionale nazionale integrata con quella del diritto europeo dei diritti dell’uomo. Nella Parte I è sostenuta la tesi secondo cui la trasformazione della Costituzione penale avviata sotto l’influsso della giurisprudenza CEDU rappresenta complessivamente un avanzamento nel processo di costituzionalizzazione del potere punitivo. Questa conclusione è supportata attraverso un confronto della filosofia costituzionale classica sulla punizione con i diversi approcci interpretativi alla Costituzione penale sviluppati durante il XX secolo (approcci tradizionale, costituzionalistico ed EDU). Nella Parte II è invece sostenuta la tesi secondo cui, nonostante gli effetti positivi dell’armonizzazione sovranazionale, lo statuto costituzionale della punizione dovrebbe comunque rimanere formalmente autonomo dal diritto EDU. Non solo, infatti, nessun paradigma dei rapporti interordinamentali finora sviluppato può giustificarne un’integrazione totale, ma essa rischierebbe anche di diminuire la normatività dell’aspetto sociale della Costituzione penale, già ipocostituzionalizzato rispetto a quello liberale. Nella Conclusione sono quindi sviluppati gli elementi fondamentali di un approccio interpretativo alternativo alla Costituzione penale che risponda meglio di quelli esistenti alle esigenze sia di garantire la massima costituzionalizzazione della punizione sia di facilitare l’integrazione sovranazionale. In base a un simile approccio costituzionalmente fondato, sostanzialista, rights-based e inclusivo di tutte le ideologie costituenti, la Costituzione potrebbe essere letta nel senso di prevedere un modello di disciplina unitario per tutte le forme di esercizio del potere punitivo (salvo quello disciplinare, distinguibile sotto l’aspetto istituzionale) caratterizzato da: una riserva di legge a intensità variabile; uno scrutinio stretto della Corte sulla giustificabilità costituzionale della pena; l’estensione dell’ambito di applicazione dei principi di colpevolezza e rieducazione; un pieno sviluppo degli aspetti di garanzia collettiva dei classici principi costituzionalpenalistici (obblighi di tutela penale e garanzia dell’effettiva collocazione della pena in capo al soggetto colpevole), nonché derivabili dall’art. 3 Cost. (proporzionalità della pena alle condizioni materiali del soggetto punito).