O exercício profissional e a educação contábil : o caso do Conselho Federal de Contabilidade do Brasil

Esta tese analisa a preocupação do Conselho Federal de Contabilidade (CFC) com a formação do profissional e com a educação contábil ao longo da sua história, mas também explora o seu panorama atual, principalmente no que se refere à utilização do exame de suficiência como ferramenta de fiscalização preventiva dos profissionais e os fatores explicativos da taxa de aprovação. Para responder a este objetivo geral, a tese desenvolve-se em dois estudos complementares. No primeiro, estuda a criação do CFC e o processo de regulamentação da profissão, usando uma perspectiva interpretativa, fundamentada na sociologia das profissões, com base em dados documentais e gravações recolhidas no arquivo do Conselho. Daí conclui-se que o Sistema CFC/CRCs foi criado em consequência do forte desejo dos profissionais atuantes na área, do surgimento simultâneo do bacharelado em Ciências Contábeis no Brasil e da intervenção do governo corporativista de Getúlio Vargas num contexto de desenvolvimento econômico. O projeto profissional que surgiu nesta ocasião viria “acomodar” todos os rivais, o que fez com que o nível de homogeneização dos membros fosse mínimo, já que incluía aqueles que só tinham experiência prática e uma grande percentagem com diploma do ensino médio. A evidência empírica recolhida permite concluir que a manutenção desta categoria, por um tão longo período, acabou por desprestigiar a profissão. Apenas recentemente, no contexto da adoção das Normas Internacionais de Contabilidade (IFRS, na sigla em inglês), a profissão haveria de obter o credenciamento ao nível universitário. A esta altura, o CFC ganhou não só o direito ao credenciamento a nível universitário, como também o de selecionar os melhores candidatos através de um exame. Apesar dessa evolução positiva, a preocupação deste organismo profissional com a formação dos seus membros continua a ser grande, em função do baixo progresso da “base cognitiva” da profissão, observando-se um número reduzido de mestres e doutores em Contabilidade no Brasil, embora tenha havido, nos últimos anos, uma proliferação de Instituições de Educação Superior (IES) e de cursos de Ciências Contábeis que não foi acompanhada de uma evolução qualitativa.Na segunda parte da tese, desenvolve-se um estudo quantitativo de índole positivista, para tentar explicar as razões dos maus resultados no Exame do CFC. Usando dados recolhidos no Conselho Federal de Contabilidade, os resultados da pesquisa revelam que a taxa de aprovação nas edições do Exame de Suficiência não difere, significativamente, entre as regiões e estados do Brasil, sendo cada vez mais baixo ao longo dos anos. Apesar de uma análise de correlações demonstrar que a formação ao nível da pós-graduação dos docentes estar correlacionada positivamente com a taxa de aprovação no Exame do CFC, numa análise abrangente essas variáveis perderam força, devido, talvez, ao fato de estarem incorporadas em outras variáveis que se mostraram significativas, como o Índice Geral de Cursos e o Conceito de Curso. Além dessas variáveis que se revelaram positivamente relacionadas com a taxa de aprovação, também os resultados do exame Enade, o gênero e a idade se mostraram significativos. O baixo resultado do Enade é particularmente importante, já que reforça as preocupações do CFC sobre a proliferação de IES e de cursos, e o baixo desempenho que algumas IES apresentam, nomeadamente, por possuírem um nível reduzido de mestres e de doutores e, por outro lado, um número elevado de professores “horistas” e um investimento em pesquisa muito baixo.

O desenvolvimento da competência relacional e de gestão de sala de aula, em contextos de supervisão : um estudo com professores-estagiários, no 1º ciclo do ensino básico

Tese de doutoramento, Educação (Formação de Professores), Universidade de Lisboa, Instituto de Educação, 2016

Les assortiments éducationnels des unions exogames immigrants-natifs à titre d’indicateur de stratification sociale; une étude exploratoire à partir de données canadiennes

À l’aide des données du recensement canadien de 2006, ce mémoire examine les assortiments éducationnels des couples exogames immigrants-natifs à titre d’indicateur de stratification sociale. Premièrement, les résultats tirés de régressions logistiques multinomiales confirment la présence d’échange (social status exchange : Merton 1941; Davis 1941) entre les natifs et les immigrants, c’est-à-dire qu’un immigrant est davantage susceptible de s’unir avec un natif s’il est plus scolarisé que ce dernier. Ces résultats supportent l’existence d’une stratification sociale entre les immigrants et les natifs. Deuxièmement, l’analyse révèle que l’échange apparait chez les immigrants des deux sexes ayant au moins un baccalauréat, alors que chez les moins scolarisés l’échange ne ressort que chez les hommes. Troisièmement, chez les immigrants de minorité visible, l’échange perdure de la première à la deuxième génération d’immigrant, alors que parmi ceux n’appartenant pas à une minorité visible, l’échange ne concerne que les immigrants de première génération.

Diagnóstico y propuesta para la implementación de un departamento de mercadeo en la multinacional Rhodia Colombia 2012

Este trabajo de grado se realizó con el fin de hacer un diagnóstico para evaluar y analizar la estructuración un departamento de mercadeo en Rhodia Colombia, teniendo en cuenta la coyuntura actual de la compañía y su intensión expansionista en los mercados de industria química en Colombia. Para lograr esta intención es necesario que este departamento pueda llevar procesos de investigación alineados con las estrategias de Marketing que desarrolla Rhodia Brasil, y así mismo brindar a los gerentes comerciales información valiosa para realizar esfuerzos en los mercados potenciales de Rhodia y a los mercados en que se ha posicionado Solvay en Colombia. Las expectativas se fundamentan en lograr establecer un departamento de Mercadeo estructurado donde se lleven a cabo procesos de Marketing “Business to Business” en pro de buscar nuevas oportunidades de mercado, fortalecer la presencia comercial en nichos de mercado estratégicos y monitorear los mercados de la compañía para anticiparse ante los sucesos coyunturales donde interactúan los productos de Rhodia en Colombia.

ELEMENTOS PARA LA RELACIÓN ENTRE CULTURA ORGANIZACIONAL Y ESTRATEGIA: CASO SEMCO

Este trabajo es un insumo para proyecto de investigación del Profesor Carlos Eduardo Méndez Álvarez, Elementos para la relación entre cultura organizacional y estrategia, proyecto que hace parte de la línea de investigación de Estrategia de la Escuela de Administración de la Universidad del Rosario, este trabajo fue desarrollado como proyecto de grado el cual se complementa con el trabajo de grado “ELEMENTOS PARA LA RELACIÓN ENTRE CULTURA ORGANIZACIONAL Y ESTRATEGIA: CASO IBM.” elaborado por Angélica Marie Barón, por ende contó con un desarrollo conjunto con la autora antes mencionada en los temas referentes al marco teórico. Este trabajo busca reunir información teórica acerca del concepto de Cultura organización y la Estrategia organizacional, Si se busca poder vislumbrar la relación entre la cultura organizacional y la estrategia dentro de una organización. Actualmente se encuentran en una carrera competitiva en la que no solo participan por un pedazo cada vez más fraccionado y diferenciado del mercado, sino que también por la credibilidad social, la gestión de sus capital intelectual, elevar la calidad de vida de la comunidad medioambiental y cultura así como por trascender la inmediatez de los planes para estimular las proyecciones de las estrategias organizarles, por otra parte las apariciones de creación masiva de las micro, pequeña y mediana empresa, pero estas no logran contar con una alta expectativa de vida.

Urbanismo sostenible y participación en el diseño de áreas industriales.

[ES]En este Trabajo Fin de Grado, primeramente, se realiza un análisis de los factores principales que se han de considerar en el diseño de un urbanismo sostenible. Tras conocer dichos factores, se analizará cómo extrapolar estos principios al diseño de áreas industriales, generando una sencilla guía con los pasos fundamentales a tener en cuenta a la hora de realizar un diseño sostenible.

Estilo de vida individual de universitários jovens com excesso de peso da Universidade Católica de Murcia-Espanha

Individual lifestyle includes health and risk behaviors that can altar health status. Excess weight is a public health problem of modern civilization and there is an estimated mean prevalence of 45% in European countries. In Spain, the Murcia Region is an area of high morbidity and mortality from cardiovascular disorders. In this study we assess the differences in health and risk behaviors in ove/weight and normal weight undergraduates at the Universidad Católica San Antonio de Murcia (UCAM). Methods: Transversal design of parallel groups (overweight - cases and normal weight - control) , formed using the anthropometric technique. A questionnaire applied to a sample of 471 undergraduates of either sex, between the ages of 18 and 29 years, enrolled in 4 bachelor degree courses (ADE, CA, PER, PUB) at UCAM. We performed a standardized measurement of body mass (weight in kg), height (in meters) using a Seca® scale with calibrated stadiometer, waist and hip circumferences (in cm) with an inelastic tape and skinfolds thickness (triceps and subscapular in mm) with a Holtain® caliper, to calculate body mass index (BMI), waist-to-hip ratio (WHR) and the sum of skinfolds (SSF). We applied a lifestyle questionnaire about alcohol and tobacco consumption, knowledge and behaviors related to health indicators (arterial pressure and cholesterol), diet and physical activity. The information was collected in April and May, 2001 at the UCAM laboratory of Applied Nutrition. Statistical analysis: analysis of independent groups, contingency tables that reveal which qualitativa variables show differences and associations between the groups, Pearson's chi-square,and a significance levei of p < 0.05 followed by a residual analysis (1.96). Descriptive statistics (mean and standard deviation) were used to establish the two groups: case and contrai with 65 men and 26 women each who had BMI < 25 kg/m2. Results: A total of 65 of the men assessed (14%) and 26 (6%) of the women were overweight. Mean body mass index of the case group was 27. 78 ±: 2.83 kg/m2 in the men and 26.26 ± 1.37 kg/m2 in the women, while contrai group men had mean BMI of 22.36 ± 1.72 kg/m2, while for the women it was 20.76 ±: 2.13 kg/m2. The self-declared values of weight and height were underestimated, but with high accuracy, sensitivity and specificity. Thus, these can be used to calculate the BMI of overweight Spanish undergraduates. Regular vigorous physical activity was observed only in normal weight men. The analysis showed the following significant differences for the qualitativa variables of the two groups. The contrai group was interested in arterial hypertension, believed that they were not overweight, that they had no abdominal fat, and had not considered controlling 'fatty food consumption. Those who thought of controlling it sometimes, did so without professional help. However, part of the overweight group believed that they were overweight and had abdominal fat between average and considerable, had often or always considered controlling fatty foods and had often or always tried to control consumption with the help of professionals. They had always thought of engaging in physical activities, unlike the normal weight individuals. Nearly all (95%) of the overweight undergraduates and most (75%) of the normal weight group reported that they sometimes or always controlled fatty food ingestion. Mean physical activity was nearly twice as high in the summer than in the winter. Conclusions: The overweight undergraduates in this sample displayed a lifestyle with a greater number of healthy behaviors when compared to normal weight individuals

Como vão se formando os professores em física e química: embates entre o ser, o ter e o fazer na formação de licenciandos da UFRN sob a perspectiva da teoria das representações sociais

The purpose of this work is to approach and understand the Social Representations (SR) (MOSCOVICI, 2003) about Physics and Chemistry from people who are major in these courses, as well as their Social Representations about teaching . We took as principle that approaching these representations it would be possible to relate their symbolic contents, in order to show how people who are following the first segments of bachelor degree courses in Physics and Chemistry become teachers, taking into account a psychosocial view. Two source of data was used during this research: Free-association Technique FA (ABRIC, 1994); and Multiple Classification Procedure (MCP) (ROAZZI, 1995). The analytical treatment of the collected data from FA was done according to the proposition of Grize, Vergés and Silem (1987 apud ABRIC, 1994, p. 66). MCP data were analyzed through MSA (Multidimensional Scalogram Analysis) and SSA (Singular Spectrum Analysis) methods associated with the Facet Theory (BILSKY, 2003). The discourses of MCP discussing groups at the moment of explanations were studied by Content Analysis as it was proposed by Bardin (1977) and Franco (2005). Indicative of an approach to the relations with knowledge (CHARLOT, 2000), the connections which aroused from the analyses showed that the group of future majors in Physics thought that this scientific field was based on a rationalist conception, influencing the idealization sense of the phenomena to be explained by Physics. Thus, Physics as school content started to require the student of the fundamental and high school to think abstractly as a cognitive skill of learning. The identifying elements observed in the relations between SR about Physics and Teaching aroused from the antagonism between future majors and their teacher, as well as from the speculation between their fundamental and high school students and themselves, mainly when they had to face the act of teaching due to the obstacles imposed by the own educational system, and by the weakness of the initial preparation. The group of future majors in Chemistry, through its discourses, showed these relations when they conceived empiricist Chemistry and said that teaching was the way of transmission of this knowledge, and didactics of Chemistry teaching was the direction to learning through pedagogic methods in order to lead the students to discoveries. The psychosocial contents which were built and showed from the symbolic relations in the studied SR achieved the relation of identity. This relation revealed identifying elements for these people, resulting from the traffic between their condition as students of Chemistry, and as teachers regarding their work, what placed the current relational contents in the teaching space, named as Knowledge changing and Adaptability . In order to study emerging questions in the discussing environment about formation and teaching professionalization, we focused the psychosocial view on this traffic and managed to observe epistemological practical and pedagogic obstacles that limited a configuration of the teaching work as a professional activity, especially from the particular conditions which led the relations of senses to Physics , Chemistry and Teaching ; and Chemistry and Physics as it was seen in this research. Generally speaking, we noted that these obstacles can denounce such obstacles concerning to the pedagogic doings which mainly impair the learning process of fundamental and high school students

Formação Acadêmica em Educação Física: perfis profissionais, objetivos e fluxos curriculares.

In this research, characterized as a qualitative study, we aimed to analyze the Job Profiles, Objectives and Curriculum Flows specified in Pedagogical Projects of the undergraduate Courses of Physical Education of public, state and federal universities, in the São Paulo state. We also analyzed their articulations and adequacy to the Institutional Pedagogical Project and Institutional Development Plan. The latest Resolutions of Physical Education in Higher Education and conceptualizations of the Pedagogical Project of Course are presented. The method of approach is current History. There was a documental research in order to analyze the official documents. A limited offering of public courses when compared to private institutions was verified and also, there was a greater offering of bachelor degree courses (expanded and generalized formation) concerning health, sport and leisure fields. Courses defined specifically for teachers' formation and educational gap between the pedagogical discourses and the curriculum structures were also presented. In conclusion, this research indicates the necessity of a change in the curricular mentality in order to implement the pedagogical discourses of courses.

O estágio supervisionado na formação docente

The aim of this article is to study the supervised apprenticeship in a bachelor degree, more specifically the Literature and Language degree in São Paulo State University (UNESP), in Araraquara. Many students conclude their courses with no idea about what they’ll face in public schools. The reality has shown us that our bachelor degrees aren’t reaching their objectives. Looking for a theoretical support, it’s possible to infer this is not a recent problem, but an ancient one that has been discussed for a long time. In a wide context that involves the depreciation of bachelor degree, the aim of this article is to study the supervised apprenticeship in a bachelor degree, considering the opinion of the undergraduates, teachers from public school, who receive the undergraduates in their classroom and professors who are responsible for training them at the university. The supervised apprenticeship will receive more emphasis in the context it’s insert, with the intent of centralize the study in a very important part of the teacher training. Meanwhile, it’s the only responsible for the faults on pedagogical training of the teacher. It’s necessary to rethink the bachelor degree, not only as a project in the pedagogical area, but as responsibility of all the professors involved. Undergraduate a Language teacher is a project that must involve every area.

Formação acadêmica inicial em educação física: perfis profissionais, objetivos e fluxos curriculares de uma instituição privada de ensino superior do interior do Estado de São Paulo

The present study represents a qualitative thesis, characterized as a case study, which uses the method of the present approach. In addressing the academic home in physical education, there is the constancy of the discussions regarding the curriculum and professional formatting. In view of the curriculum modifications to fit the new legislation, and the fact they are few studies related to private institutions that offer such courses, which offer even greater number of courses when compared to public institutions aimed to investigate and analyze the professional profiles, curricular goals and flows contained in the pedagogical projects of courses bachelor degree in physical education and a private institution of higher education of the State of São Paulo, as well as verifying the existence and adequacy of articulation to the institutional educational project and the institutional development plan. Compounding the literature review discussed the key historical facts relating to courses in physical education in our country, and its path to the current model. Also presented was the law of physical education courses in force in Brazil and some concepts about teaching course projects and their relationship to other institutional documents. Techniques were used to review and document analysis, with primary source documents of their own and other government institution. It found a lack of interest of some private institutions of higher education in official documents available for this type of research, which is bad since there are more courses offered by them compared to public institutions. As for the degree course for training teachers of physical education, found lack of specificity regarding the differentiation between content and the bachelor, which ends up deviating from the expectations contained in the course to the one presented in the curriculum. Thus, it becomes a need for greater collaboration of private institutions of higher education...

Esporte no contexto escolar: estudo do perfil dos professores de educação física qua atuam como técnicos nas olimpíadas estudantis no município de São Paulo

Pós-graduação em Ciências da Motricidade - IBRC

Cursos de licenciatura na área de ciências: a temática inclusão escolar de alunos com necessidades educacionais especiais

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Classificazione a faccette di obiettivi formativi dell’insegnamento universitario, nelle discipline umanistiche in Austria, Germania, Italia e Regno Unito

Il processo di riforma a carattere europeo che ha condotto alla nascita di uno Spazio Europeo dell’Istruzione Superiore ha conosciuto diverse tappe fondamentali, fra cui, per esempio, la ripartizione in cicli e l’adozione dei crediti ECTS. Una di queste tappe, ossia il passaggio da una pianificazione della didattica basata sui contenuti ad una basata sui risultati dell’apprendimento, ricopre un ruolo di primo piano nel presente progetto di dottorato. Lo studio qui descritto ha esaminato, da un punto di vista sintattico e semantico, un campione di obiettivi e risultati dell’apprendimento di insegnamenti di alcuni corsi di laurea di primo e secondo ciclo, delle scienze umanistiche, in Austria, Germania, Italia e Regno Unito. L’obiettivo del progetto è proporre uno schema per una classificazione a faccette di obiettivi dell’apprendimento denominato FLOC. Tale schema è adottato per classificare gli obiettivi dell’apprendimento di quattro contesti linguistico-culturali (nei paesi summenzionati), dando vita a FLOC-AT, FLOC-DE, FLOC-IT e FLOC-EN. Queste quattro classificazioni forniscono inoltre il contesto per un’analisi contrastiva multilingue fra unità di obiettivi di apprendimento.

Defining Goals and Learning Objectives for a Longitudinal Clerkship in the Complex Context of Health Care

In autumn 2007 the Swiss Medical School of Berne (Switzerland) implemented mandatory short-term clerkships in primary health care for all undergraduate medical students. Students studying for a Bachelor degree complete 8 half-days per year in the office of a general practitioner, while students studying for a Masters complete a three-week clerkship. Every student completes his clerkships in the same GP office during his four years of study. The purpose of this paper is to show how the goals and learning objectives were developed and evaluated. Method:A working group of general practitioners and faculty had the task of defining goals and learning objectives for a specific training program within the complex context of primary health care. The group based its work on various national and international publications. An evaluation of the program, a list of minimum requirements for the clerkships, an oral exam in the first year and an OSCE assignment in the third year assessed achievement of the learning objectives. Results: The findings present the goals and principal learning objectives for these clerkships, the results of the evaluation and the achievement of minimum requirements. Most of the defined learning objectives were taught and duly learned by students. Some learning objectives proved to be incompatible in the context of ambulatory primary care and had to be adjusted accordingly. Discussion: The learning objectives were evaluated and adapted to address students’ and teachers’ needs and the requirements of the medical school. The achievement of minimum requirements (and hence of the learning objectives) for clerkships has been mandatory since 2008. Further evaluations will show whether additional learning objectives need to be adopte