A presença do homo academicus na contabilidade: um olhar bourdieusiano sobre o contexto social do desenvolvimento da produção científica contábil brasileira

Esta pesquisa investiga o contexto social do desenvolvimento da produção científica contábil brasileira, defendendo a tese de que os agentes, no decorrer do processo de divulgação de suas investigações, estão priorizando aspectos produtivistas e quantitativos e, consequentemente, deixando em segundo plano a preocupação qualitativa e epistemológica [vigilância crítica] de tal produção. Fundamentado na Teoria de Campos de Pierre Bourdieu, este estudo busca relacionar a socialização acadêmica, o habitus dos agentes imbricados no campo, a distribuição do capital científico na área contábil e as características epistemológicas das publicações científicas da área, para obtenção das evidências sobre a problemática levantada. Trata-se de um levantamento operacionalizado por meio de entrevista semiestruturada, com uma amostra de 9 respondentes e estudo documental, com uma amostra de 43 artigos. Os dados foram analisados com emprego da técnica de análise de conteúdo. Apoiando-se em Bourdieu (2004, 2008, 2009, 2011, 2013) foram encontradas evidências de que as teorias, conceitos, metodologias, técnicas e demais escolhas realizadas pelos pesquisadores da área contábil, na maioria das vezes, não passam de manobras estratégicas que visam conquistar, reforçar, assegurar ou derrubar o monopólio da autoridade científica, visando a obtenção de maior poder simbólico no campo. Com relação ao habitus dos agentes pertencentes ao campo científico contábil, constatou-se uma tendência ao produtivismo em consequência das determinações dos órgãos reguladores da pesquisa em contabilidade (CAPES) e das lutas simbólicas travadas no campo para obtenção da autoridade científica. No tocante à socialização acadêmica, reforçou-se a presença de condutas produtivistas, por meio dos programas de pós-graduação stricto sensu, que repassam aos agentes as regras do jogo científico, doutrinando-os na maneira de publicar grande quantidade de comunicações em pouco tempo e com menos custos. As análises epistemológicas puderam triangular os dois últimos constructos, a fim de lhes dar validade, e evidenciaram uma preferência por temáticas que envolvem a contabilidade destinada aos usuários externos e procedimentos contábeis destinados ao mercado financeiro, privilegiando a utilização de dados secundários, por meio de pesquisas documentais. Em termos metodológicos, constatou-se a presença unânime de estudos positivistas, com alguns aspectos empiristas, mostrando uma ausência de inovação em termos de pesquisas norteadas por abordagens metodológicas alternativas e utilização de modelos econométricos para explicar a realidade observada sem teoria para embasar e explicar esses modelos. Por fim, a distribuição do capital simbólico no campo, mostrou que individualmente nenhum agente desponta com maior capital científico, mas, institucionalmente, a FEA/USP ocupa essa posição de destaque. Por conseguinte, pôde-se concluir que o campo científico contábil permanece estagnado e sem grandes modificações teóricas, pelo fato do produtivismo e das lutas simbólicas no interior do campo; fatos esses que, de certa maneira, motivaram a criação de uma espécie de \"receita mágica para publicar\" ou \"formato ideal\" legitimado, institucionalizado e difícil de ser modificado, a não ser que ocorra uma revolução científica que mude o paradigma existente

Controle cooperativo aplicado a sistemas de posicionamento dinâmico.

Hoje em dia com o crescente aumento da exploração de petróleo e gás em águas profundas, há um aumento na demanda por operações offshore envolvendo a cooperação entre unidades flutuantes. Tais operações requerem um alto nível de planejamento e coordenação, o que na maioria dos casos é feito com a troca de informação no nível de operação, com cada unidade flutuante comandada independentemente. Exemplos de operações deste tipo vão desde operações de alívio passando por operações de instalação de equipamento submarino, até operações de pesquisa envolvendo múltiplas unidades flutuantes dotadas de sistema de posicionamento dinâmico (DP). As vantagens do controle cooperativo surgem com a redução do erro da distância relativa durante a manutenção do posicionamento ou durante a execução de manobras de posicionamento conjuntas. No presente trabalho, os conceitos de controle de consenso são aplicados de forma combinada com o sistema DP de cada navio. A influência dos ganhos do controlador cooperativo no sistema como um todo será discutida, utilizando-se técnicas de análise da resposta em frequência. Simulações completas no domínio do tempo e experimentos usando modelos em escala serão utilizados para se demonstrar o funcionamento do controle cooperativo. Todas as simulações serão conduzidas no simulador Dynasim e os ensaios experimentais no tanque de provas da Engenharia Naval da Escola Politécnica da Universidade de São Paulo. Além disso, serão feitas comparações entre os experimentos em tanque de provas e simulações numéricas equivalentes, demonstrando-se a validade dos ensaios numéricos. Será também demonstrado que os requisitos de projetos adotados são atendidos pelos ensaios em tanque de provas. .

Manuscript on United States relations with England and France,

Parts nine through thirteen and postscript including transcriptions of contemporary London newspaper accounts of American naval maneuvers that Tudor believes are meant to portray Americans as "wholly destitute of veracity."

Manöverkritik kaiser Hadrians. Vortrag im Historischen verein für Niedersachsen zu Hannover gehalten

Mode of access: Internet.

Viri celeberrimi Antonii Mariae Valsalvae Opera : hoc est Tractatus de aure humana editione hac quarta accuratissime descriptus ..., et Dissertationes anatomicae, quae nunc primum prodeunt ... tabulis itidem illustratae /

Contiene con portada propia: "De aure humana tractatus, in quo integra ejusdem auris fabrica ... describitur ... quibus interposita est musculorum uvulae, atque pharyngis nova descriptio, et delineatio ..." ; "Joannis Baptistae Morgagni Epistolarum anatomicarum duodeviginti ad scripta pertinentium celeberrimi viri Antonii Mariae Valsalvae pars altera"

Alienation Effects : Performance and Self-Management in Yugoslavia, 1945-89 /

Jakovljevic considers the concept of theatricality as central to understanding the events that took place in Yugoslavia. He examines the country’s trials, state ceremonies and festivals, army maneuvers, propaganda, and pop culture as “rehearsals and temporary enactments of an ideologically formulated future.”.

Aerogravity-assist maneuvering of a tethered satellite system

Two new implementations of a tethered satellite system to provide aeroassist during a planetary flyby are investigated. In each mission scenario the interaction of the Martian atmosphere with an aerodynamic lifting surface, which is tethered to an orbiter, is used to perturb the flight path of the system. The aerodynamic forces generated by interacting with the atmosphere augment the gravity assist provided by the planet. In the first aerogravity-assist maneuver the tethered satellite system has congruent post- and preflyby configurations. The second scenario, which is referred to as a dual-destination mission, involves the system mass being separated during the flyby. Both of these aerogravity-assist maneuvers are shown to facilitate significant, propellant-free velocity changes.

Abdominal muscle recruitment during a range of voluntary exercises

Various exercises are used to retrain the abdominal muscles in the management of low back pain and other musculoskeletal disorders. However. few studies have directly investigated the activity of all the abdominal muscles or the recruitment of regions of the abdominal muscles during these manoeuvres. This study examined the activity of different regions of transversus abdominis (TrA), obliquus internus (OI) and externus abdominis (OE), and rectus abdominis (RA), and movement of lumbar spine, pelvis and abdomen during inward movement of the lower abdominal wall, abdominal bracing, pelvic tilting, and inward movement of the lower and upper abdominal wall. Inward movement of the lower abdominal wall in supine produced greater activity of TrA compared to OI. OE and RA. During posterior pelvic tilting. middle OI was most active and with abdominal bracing. OE was predominately recruited. Regions of TrA were recruited differentially and in inverse relationship between lumbopelvic motion and TrA electromyography (EMG) was found. This study indicates that inward movement of the abdominal wall in supine produces the most independent activity of TrA relative to the other abdominal muscle, recruitment varies between regions of TrA, and observation of abdominal and lumbopelvic motion may assist in evalation of exercise performance. (c) 2004 Elsevier Ltd. All rights reserved.

Differential activity of regions of transversus abdominis during trunk rotation

The role of the abdominal muscles in trunk rotation is not comprehensively understood. This study investigated the electromyographic (EMG) activity of anatomically distinct regions of the abdominal muscles during trunk rotation in six subjects with no history of spinal pain. Fine-wire electrodes were inserted into the right abdominal wall; upper region of transversus abdominis (TrA), middle region of TrA, obliquus internus abdominis (OI) and obliquus externus abdominis (OE), and lower region of TrA and OI. Surface electrodes were placed over right rectus abdominis (RA). Subjects performed trunk rotation to the left and right in sitting by rotating their pelvis relative to a fixed thorax. EMG activity was recorded in relaxed supine and sitting, and during an isometric hold at end range. TrA was consistently active during trunk rotation, with the recruitment patterns of the upper fascicles opposite to that of the middle and lower fascicles. During left rotation, there was greater activity of the lower and middle regions of contralateral TrA and the lower region of contralateral OI. The upper region of ipsilateral TrA and OE were predominately active during right rotation. In contrast, there was no difference in activity of RA and middle OI between directions (although middle OI was different between directions for all but one subject). This study indicates that TrA is active during trunk rotation, but this activity varies between muscle regions. These normative data will assist in understanding the role of TrA in lumbopelvic control and movement, and the effect of spinal pain on abdominal muscle recruitment.

Regional morphology of the transversus abdominis and obliquus internus and externus abdominis muscles

Background. The mechanisms by which the abdominal muscles move and control the lumbosacral spine are not clearly understood. Descriptions of abdominal morphology are also conflicting and the regional anatomy of these muscles has not been comprehensively examined. The aim of this study was to investigate the morphology of regions of transversus abdominis and obliquus internus and externus abdominis. Methods. Anterior and posterolateral abdominal walls were dissected bilaterally in 26 embalmed human cadavers. The orientation, thickness and length of the upper, middle and lower fascicles of transversus abdominis and obliquus internus abdominis, and the upper and middle fascicles of obliquus externus abdominis were measured. Findings. Differences in fascicle orientation, thickness and length were documented between the abdominal muscles and between regions of each muscle. The fascicles of transversus abdominis were horizontal in the upper region, with increasing inferomedial orientation in the middle and lower regions. The upper and middle fascicles of obliquus internus abdominis were oriented superomedially and the lower fascicles inferomedially. The mean vertical dimension of transversus abdominis that attaches to the lumbar spine via the thoracolumbar fascia was 5.2 (SD 2.1) cm. Intramuscular septa were observed between regions of transversus abdominis, and obliquus internus abdominis could be separated into two distinct layers in the lower and middle regions. Interpretation. This study provides quantitative data of morphological differences between regions of the abdominal muscles, which suggest variation in function between muscle regions. Precise understanding of abdominal muscle anatomy is required for incorporation of these muscles into biomechanical models. Furthermore, regional variation in their morphology may reflect differences in function. (C) 2004 Elsevier Ltd. All rights reserved.

A COMUNICAÇÃO E O MERCADO EDITORIAL INFANTIL BRASILEIRO NA DÉCADA DE 1990

Este trabalho, cujo tema é A comunicação e o mercado editorial infantil brasileiro na década de 1990 , descreveu e analisou o panorama editorial infantil do país no período indicado sob a perspectiva da comunicação. O problema de pesquisa proposto, tendo em vista a conjuntura política, social e econômica da época, tem o intuito de responder se houve, de fato, um desenvolvimento substantivo no mercado editorial infantil na década de 1990 ou, se este desenvolvimento foi apenas aparente. Correlatamente, constatar quais as estratégias de comunicação mercadológicas utilizadas no período e de que maneira elas contribuíram para o fomento desse mercado. Para garantir o caráter sistemático e científico deste trabalho, foi utilizado o método qualitativo. Muito embora, a presença do método quantitativo também tenha sido necessária, sobretudo no que tange ao comportamento de vendas do mercado editorial brasileiro na década de 1990. Como tipo de pesquisa, o estudo descritivo analítico foi o que melhor se enquadrou com os objetivos pretendidos, assim, além de um apurado levantamento bibliográfica, foi realizada uma pesquisa de campo por meio de questionários semi-estruturados e entrevistas. Dessa forma, pôde-se, a partir desses dados, traçar o cenário do mercado editorial infantil da época relacionando-o à sua cadeia produtiva.(AU)

Drosophila Flight Stabilization Depends on Apparent Distances in Optic Flow Field

To perform daily flight tasks, insects rely heavily on their visual perception of a dynamic environment. They must process visual signals quickly and accurately and update their behavior. Flies are vulnerable to environmental disturbances, such as gusts of wind blowing them off course, but they may use the altered visual field to compensate and regain their original course. In studies using Drosophila melanogaster, it has been shown that their corrective responses can be analyzed by measuring changes in their wing beats. By enclosing a tethered fly in a cuboidal visual arena displaying a computerized optic flow field, it is possible to calculate the change in wing beat amplitudes from an infrared shadow of its wings using photodiodes and a custom wing beat analyzer. In this experiment, manipulations ofthe optic flow field are used to create a field where points have varying relative forward speed, to study how the insect performs corrective maneuvers. The results show that Drosophila have a stronger corrective response to the quickly moving, apparently near points compared to the slower moving, apparently distant points. This implies the flies are distinguishing points based on their relative speeds, inferring distance, and adjusting their corrective actions with this information.

Normalização de eletromiografia de superfície dos músculos respiratórios em sujeitos saudáveis: contração voluntária máxima máxima isométrica versus pressões respiratórias máximas

Aim : To evaluate and to standardize surface electromyography (sEMG) normalization procedures for respiratory muscles by comparing muscle activation during Maximal Voluntary Isometric Contraction (MVIC) and Maximal Respiratory Pressures (MIP, MEP and sniff test). Methods: Healthy subjects were evalua ted regarding demographics, spirometry and sEMG during the five maneuvers: sniff test, MIP , MEP and Maximal Voluntary Isometric C ontraction (MVIC) of RA, SCM and SC A . For electrode placement, skin was prepared with abrasion, followed by shaving in the foll owing regions for acquisition of el ectromyographic signals: (1) SC M: lower third of the distance between the mastoid process and t he sternoclavicular joint; (2) SC A : 5 cm to the right from the sternoclavicular joint and at this point, up to 2 cm; and (3 ) RA: the level of umbilicus, 4 cm to the right. In electromyographic variables analysis , the data normality was assessed by Shapiro - Wilk test. Comparisons among studied maneuvers were performed by Friedman Test and Dunn’s post - hoc for multiple comparisons a mong inspiratory maneuvers, and Mann Whitney test for expiratory maneuvers. Subgroups differences between genders were performed by Student's t test or Mann - Whitney test according to data normality. Results: 35 subjects participated in the study, b ut 5 we re excluded (BMI> 25 kg/ m²). Sample consisted of 30 subjects (1 5 women), mean age 27.3±7.43 years, BMI 22.2 ± 1.69 kg/m² and spirometric indices within normal limits. Specific MVIC for SCM, SCA and RA showed the highest RMS. When we grouped sample into gender we found no difference among RMS values for the studied SCM maneuvers, while for SCA, MVIC SCM / SCA was the one with the highest RMS and for RA, MVIC RA in men. Once considering women, MVIC SCM/SCA showed the highest RMS for SCM, SCA and MVIC RA showed t he highest value for RA. Conclusion: MVIC for SCM, SCA and RA muscles showed the highest RMS values. When comparing RMS between the studied groups, there was no significant difference between men and women.

A mathematical model for the maneuvering simulation of a propelled SPAR vessel

To predict the maneuvering performance of a propelled SPAR vessel, a mathematical model was established as a path simulator. A system-based mathematical model was chosen as it offers advantages in cost and time over full Computational Fluid Dynamics (CFD) simulations. The model is intended to provide a means of optimizing the maneuvering performance of this new vessel type. In this study the hydrodynamic forces and control forces are investigated as individual components, combined in a vectorial setting, and transferred to a body-fixed basis. SPAR vessels are known to be very sensitive to large amplitude motions during maneuvers due to the relatively small hydrostatic restoring forces. Previous model tests of SPAR vessels have shown significant roll and pitch amplitudes, especially during course change maneuvers. Thus, a full 6 DOF equation of motion was employed in the current numerical model. The mathematical model employed in this study was a combination of the model introduced by the Maneuvering Modeling Group (MMG) and the Abkowitz (1964) model. The new model represents the forces applied to the ship hull, the propeller forces and the rudder forces independently, as proposed by the MMG, but uses a 6DOF equation of motion introduced by Abkowitz to describe the motion of a maneuvering ship. The mathematical model was used to simulate the trajectory and motions of the propelled SPAR vessel in 10˚/10˚, 20˚/20˚ and 30˚/30˚ standard zig-zag maneuvers, as well as turning circle tests at rudder angles of 20˚ and 30˚. The simulation results were used to determine the maneuverability parameters (e.g. advance, transfer and tactical diameter) of the vessel. The final model provides the means of predicting and assessing the performance of the vessel type and can be easily adapted to specific vessel configurations based on the generic SPAR-type vessel used in this study.