Uma análise do valor social considerado pelo Comitê de Pronunciamentos Contábeis à luz da teoria tridimensional do direito

Esta tese teve como objetivo identificar qual o valor social considerado pelo Comitê de Pronunciamentos Contábeis (CPC) na emissão de seus pronunciamentos contábeis: aproximação ou distanciamento das normas contábeis brasileiras às internacionais. A contabilidade mundial se encontra em um momento histórico, marcado pelo processo de convergência das normas contábeis e da criação de uma linguagem universal. No processo, cada país tem uma abordagem, que pode variar da convergência, onde os países mantêm suas instituições normativas, ao endosso, onde é efetuada uma tradução dos pronunciamentos contábeis. No Brasil, o processo é conduzido pelo CPC, formado sob a égide de seis instituições privadas brasileiras, cada uma representando um diferente grupo de agentes econômicos. O CPC emite um pronunciamento, que entra em audiência pública por no mínimo 30 dias. A nova versão é resultado da análise das sugestões recebidas. Utilizamos na tese a Teoria Tridimensional do Direito, de Miguel Reale, composta por norma, fato e valor, que estão sempre presentes e correlacionados de maneira funcional e dialética, e sofrem interferência do Poder, que determina quais os valores positivos, a serem preservados, e quais os valores negativos, a serem proibidos. Foram utilizados os pronunciamentos contábeis emitidos pelo CPC no que diz respeito a Conceituação Geral e Evidenciação, antes e depois da audiência pública, a norma internacional em que se baseia o pronunciamento brasileiro e as sugestões recebidas pelo CPC sobre os pronunciamentos contábeis. Os resultados apontam para uma forte associação entre sugestões que tinham como finalidade a aproximação das normas internacionais e a aceitação por parte do CPC. Além disso, os atores envolvidos no processo passam a aceitar a aproximação dos pronunciamentos contábeis brasileiros aos internacionais como realidade e aprenderam que o caminho para modificação de algum ponto do pronunciamento brasileiro é a alteração do pronunciamento do IASB.

A cultura organizacional do Tribunal de Justiça do Estado da Bahia: uma abordagem baseada nas contribuições de autores do pensamento social brasileiro

O presente trabalho teve o objetivo de identificar os elementos da cultura organizacional do Tribunal de Justiça do Estado da Bahia (TJBA) à luz das contribuições de autores do pensamento social brasileiro - representados neste estudo por Sergio Buarque de Holanda, Raymundo Faoro, Darcy Ribeiro e Celso Furtado. O tema cultura tem recebido, nas últimas décadas, relativa atenção na área de estudos organizacionais. Apesar da atenção recebida, é possível perceber lacunas na produção acadêmica sobre o tema quanto à atenção dispensada ao contexto nacional e às instituições do setor público, especialmente no que se refere ao Poder Judiciário. Nesse sentido, o presente trabalho analisou a produção acadêmica nacional sobre cultura organizacional brasileira nos últimos vinte anos e buscou identificar possibilidades de utilização dos autores do pensamento social brasileiro numa abordagem de cultura organizacional que considerasse o contexto nacional. Na etapa de coleta de dados, foram realizadas trinta e sete entrevistas semiestruturadas com servidores do TJBA, no período de fevereiro a julho de 2013. A análise do corpus de dados foi feita pelo método de análise de conteúdo, com auxilio do software ATLAS.ti. A análise dos dados apontou para possibilidades de utilização das ideias dos autores do pensamento social brasileiro no estudo da cultura organizacional, principalmente na identificação da influência dos traços culturais nos valores e práticas sociais dos servidores. A análise apontou também para uma ausência de elementos baseados em valores gerencialistas na cultura organizacional desta instituição, buscando provocar uma reflexão sobre o alcance e a adequação do modelo de reforma adotado no Judiciário. Como contribuição, esta tese buscou realizar um mapeamento da cultura organizacional do TJBA, gerando uma contribuição empírica para um aprofundamento do conhecimento do Poder Judiciário sob o aspecto de universo organizacional e para os estudos que utilizam o pensamento social brasileiro, que em sua maioria têm se tratado de ensaios teóricos.

A responsabilidade social corporativa nas Indústrias Granfino: um estudo de caso

O presente trabalho objetiva apresentar de que forma se dá a implantação da Responsabilidade Social Corporativa (RSC) numa organização. O tema vem crescendo muito nas últimas décadas, reforçando cada vez mais o papel que as empresas devem assumir com a sociedade, de forma clara, transparente e ética, Buscou-se, como base para este estudo, o marco teórico da responsabilidade social corporativa, apresentando-se as práticas de RSC e os indicadores da responsabilidade social. Para atingir o objetivo proposto, realiza-se um estudo de caso nas Indústrias Granfino, uma empresa com gestão familiar, com sede na Baixada Fluminense, no estado do Rio de Janeiro. Identificou-se que a implantação da RSC na Granfino se deu de forma positiva, uma vez que a ética e os valores sempre nortearam a família Coelho. O trabalho contou com uma análise dos balanços publicados pelas Indústrias Granfino, junto com uma entrevista em profundidade com a presidente e o gerente do Núcleo de RSC em pesquisa de campo, tendo se realizado uma análise qualitativa, com base em pesquisa bibliográfica e um estudo descritivo dos dados e informações nos relatórios dos balanços sociais divulgados de 2007 a 2012.

Practices in social media in the travel education business

Praticas na midia social se refere a vista ou a percepcao de uma marca nao so com base em suas ofertas e servicos, mas tambem sobre seus valores e cultura como percebido principalmente pelos consumidores. As organizacoes podem utilizer a imagem que é interessante e aceitavel para os clients. Nos ultimos anos, uma das formas que as organizacoes de forma consistente comercializar ou publicitar a sua marca envolve midias sociais. O ojetivo deste estudo é explorer quais sao as praticas de midia social no negocio de educacao de viagens. Para obter os dados, a pesquisadora entrevistou pessoas de seis empresas de educacao de viagens e cotejadas informacoes sobre o tema a partir de fonts primarias e secundarias existentes. O pesquisador conduziu a pesquisa para determiner praticas de marketing de midia social em que se aplicam nos sectores do turismo e educacao. Com base nos dados obtidos pelo pesquisador, as praticas de marketing de midia social incluem a utilizacao de plataformas de midia social com um alcance internacional generalizada tipo Facebook, Twitter, Instagram e YouTube. Outra estratégia é para postar constantemente as atualizações que não são apenas interessante, mas também informativo sobre os produtos e serviços oferecidos por uma marca ou organização. As empresas ou organizações devem também interagir com os clientes ou clientes on-line, a fim de manter os interesses deste último em ofertas e serviços da ex. O envolvimento do cliente é uma das razões por que os clientes optam por seguir as empresas on-line através da mídia social. A pesquisa também revela outras vantagens e benefícios da mídia social que constituem as melhores práticas, tais como a conversão de não-clientes para os clientes, o aumento da presença da mídia para aumentar a popularidade, a comunicação eficaz das metas e objetivos organizacionais, bem como a formação de um bom relacionamento com os clientes. As organizações também podem usar turístico criado conteúdo (TCC) e outros tipos de conteúdo para orientar a tomada de decisão no desenvolvimento do produto gerado pelo usuário.

A representação social do cuidado no programa saúde da família na cidade de Natal

RODRIGUES, M. P.; LIMA, K. C.; RONCALLI, A. G. A representação social do cuidado no programa saúde da família na cidade de Natal. Ciênc. Saúde Coletiva, v. 13, n. 1, p. 71-82. 2008. ISSN 1413-8123.

A representação social do cuidado no programa saúde da família na cidade de Natal

RODRIGUES, Maisa Paulino; LIMA, Kenio Costa de; RONCALLI, Angelo Giuseppe. A representaçao social do cuidado no programa saúde da familia na cidade de Natal. Ciência & Saúde Coletiva, v. 13, n. 1, p. 71-82, 2008.Disponivel em: . Acesso em: 04 out. 2010.

A representação social do papel de gestores em organizações não governamentais

The discussions concerning the absence of a management model appropriate to the peculiarities of third sector organizations have not been impeditive to their emphasized expansion in the last decades. In the attempt of understanding this phenomenon from the perspective of those who manage social organizations, this work based on the theory of social representations to understand the notion that organization managers of the third sector - based in Fortaleza CE - have of the part that they play and how this notion influences the direction of their activities. Social representations of managers of four different categories of non-governmental organizations have been investigated, each category composed of two unities. The categories researched were: social integration through art and education, prevention and treatment of alcohol and drug abuse, children s health assistance and community action. By using Doise s Societal Approach, the role of social managers translated in intraindividual, interindividual and situational processes of their actions, has been analysed within the social representations, focusing on beliefs, values, symbols and stories that give meaning to the existence of non-governmental organizations. Analysis and discussion of data displayed the existence of diversity in the understanding of managers within their practice, in other words, the management profile is also its own manager s. The branch where an organization acts is also preponderant in the shaping of a management style. It could be deduced, from to the organizations researched, that professional formation and the manager s social insertion mainly, are determinative factors in the outlining of a management model of its own. It was concluded that, due to heterogeneity of interests and action segments, there is no systematic process for social management among organizations. Management styles are supported by their director s own perception of achievement, who model organizations according to their contingencies

Círculos ao invés de linhas: em busca de valores e princípios estruturantes da gestão social. Projeto juventude, participação e autonomia (Instituto Universidade Popular - UNIPOP)

The organizations are characterized as dynamic spaces, they are being revisited and redefined, because they constitute structural human spaces and new vain outlines won expression. As it begins, of the non consensus in its conception, it is explicit the complexity degree that is identified in the plurality and diversity, brought by the people that compose them, characterizing it as accomplishment space, of happiness and also of conflict, of relationships of power and organizational limits and from birth and burial of faiths, values, norms, symbols, knowledge and rituals, therefore, deeply human. In that way, to know the administration of the organization is preponderant condition for the format of the human relationships to be delineated in its living. Like this the work makes an option in knowing the social administration, this work tries to know and analyze the values and beginnings of the social administration; revealling characteristics and specificities of the organizational performance of UNIPOP that contribute to the formation of the conception of Social Administration, it tends as source of the information the managers of the institution; to identify the formative values of UNIPOP that contribute to the youths' partner-political action in the community, tends for reference the current students of the organization and last to evaluate values structurates and supporting that interconnection between the organizational Administration, formation youth's program, participation and autonomy and attendance, starting from the existences gained by the exits, of that program. This way, the research will be qualitative, looking for understanding starting from their documents, the existence of those values

Tecendo vivências e sentidos do câncer infantil : família, doença e redes de apoio social em Natal-RN

This paper discusses the experiences related to the treatment of children´s cancer which had children, their mothers and families as their main characters. They were mainly originated from areas in the countryside and urban poor areas in the State of Rio Grande do Norte. The non-governmental organization Grupo de Apoio à Criança com Câncer (GACC) was the privileged ethnographic location. In this setting, the mother, which was called acompanhante (companion), and the children, defined as pacientes (patients), were often sheltered in reason of therapeutic practices and the treatment undertaken by children in a nearby hospital. This study aims to focus on the therapeutic itinerary, beyond the children´s suffering, dealing with the family as a whole, since the moral values from these popular families imply the complete involvement of the family in relation to the illness and its treatment. Therefore, it is experienced as a family problem. We also intend to understand the construction of meanings to the illness, dealing with the ideological continuity in the relationships between the families and the GACC. These meanings were built in the intersection of these two spheres, which refer particularly to medical, religious and emotional explanations. Ethnographic methods were applied in this research at the entity and another social contexts, such as the family households. I also tried to retrieve the process of treatment outside the GACC, visiting the family context, when doing dense interviews or just having conversations with informants. It was found that the GACC, as a non-governmental organization, generates a negotiation of identities, which develops, then, through the family as a whole, but also through the child and especially the mother, affecting, in some way, their internal organization. Furthermore, the meanings of the experience of illness appeared to be shaped by the family sphere as well as by the logic of public health structures

A representação social do cuidado no Programa Saúde da Família na cidade do Natal

The aim of this study was to learn about the social representations of the care provided by the Family Health Program (FHP) in the city of Natal, Brazil and determine how these representations guide the daily actions of doctors, dentists, nurses, nurse s assistants and oral health assistants during the work process. In this sense, we used the theoreticalmethodological approach to the Theory of Social Representations. For data collection, we used the following instruments: a two-part questionnaire, where the first part recorded sociodemographic data and the second part was adapted to the free word association technique (FWAT), which was applied to 90 professionals belonging to 18 FHP units. Interviews were also used as collection instruments. These were based on inductive stimuli and on direct observations of 30 of these professionals. After a superficial reading of the material, we constructed a corpus from which ten categories emerged. To analyze FWAT we used lexicographic analysis, combining frequency and the mean order of responses. The interviews and sociodemographic variables were analyzed using content analysis and descriptive statistical analysis, respectively. The study showed that the central nucleus of the social representation in question is composed of the elements attention, receptivity and love, revealing that the subjects have different understandings of the FHP care process and that the knowledge accumulated in this respect is supported by an approximate vision of the meaning of care. However, traditional elements with trivializing connotations about care predominate, which compromises the development of strategies to overcome traditional practices. In the set of analyses, we were able to capture the invariance of a contradiction: on one hand, professionals know and affirm the importance of providing care for FHP patients; on the other, the experience of daily practice translates into the negation of this concept. In this contradictory context, professionals build gradual and successive syntheses that allow them to act and affirm themselves by associating information from their academic formation, structured knowledge acquired in other experiences, values and symbols of their daily routine. Thus, they shape and reshape themselves, according to what is concretely and specifically required, at the same time both plural and multiple. The composition of the central nucleus indicates that any measure that intends to modify attitudes that is, the daily actions of FHP professionals with respect to care must take into account and give priority to the debate about the redefining of the semantic fields of the central nucleus (love/attention/receptivity and humanization), especially those of love and attention

Ação social da Rede Caritas de Empreendimentos de Economia Solidária - EES: um estudo sobre valores e dinheiro

This study seeks to analyze the relationship between values and economic practices in social actions developed by the Caritas Network northeastern in projects linked to the Solidarity Economy over the last decade. This link between economic values and practices is discussed in relation to both Weber (Economy and Society) and Simmel (The Philosophy of Money) with a treatment of the affinities between both the economic sphere and religious ethics and the forms of sociability that bring individuals into contact with the circulation of money. The research scope was comprised of businesses monitored by Caritas in four northeastern states (Pernambuco, Paraíba, Alagoas and Rio Grande do Norte where we sought investigate the influence of ethical values, religious networks, and the economic practices of associations, groups and cooperatives. The field research took place over nine months with visits to local groups in their production areas, participation in trade fairs, training, exchanges, forums and regional meetings. Through this research we saw that money, the symbol and instrument of utilitarian reason, shapes individual behavior and socialization conditions since in business practices it is permeated by religious and ethical values when confronted by their experiences, values and neoliberal practices. The data and conclusions and relates to the overall research of the regional Caritas Network, the place it occupies in the Solidarity Economy and its influence on the sociability of business

A função social do contrato como concretização de direitos fundamentais nas relações privadas

This dissertation deals with the social function of the contract, based on constitutional principles, especially those relating to fundamental rights. The social function of the contract (general clause) is described in the Civil Code so intentionally generic, no precise criteria to define it. Because of the fluidity of this principle, it is justified its closer study, seeking to assess its various meanings and looking away from the legal uncertainty that an unlimited conceptual vagueness can cause. The social function of the contract arises from a transformation experienced in private law from the inflows received from the Constitutional Law, the result of an evolutionary process by which it became the state structure, leaving the foundations of the classical liberal state and moving toward a vision guided by existential human values that give the keynote of the Welfare State. Arose, then the concern about the effectiveness of fundamental rights in relations between individuals, which is studied from the inapplicability of fundamental rights in private relations (U.S. doctrine of State action), passing to the analysis of the Theory of indirect horizontal effect of fundamental rights (of German creation and majority acceptance), reaching the right horizontal efficacy Theory of fundamental rights, prevailing Brazilian doctrine and jurisprudence. It has also been investigated the foundations of the social contract, pointing out that, apart from the provisions of the constitutional legislation, that base the principle on screen, there have also been noticed foundations in the Federal Constitution, in devices like the art. 1, III, the dignity of the human person is the north of the relationship between contractors. Also art. 3rd, I CF/88 bases the vision of social covenants, equipping it for the implementation of social solidarity, as one of the fundamental objectives of the Republic. Still on art. 170 of the Constitution it is seen as a locus of reasoning in the social function of the contract, the maintenance of the economic order. It is also studied the internal and external aspects of the social function of the contract, being the first part the one that considers the requirement of respect for contractual loyalty, through the objective good faith, as a result of the dignity of the hirer may not be offended by the other through the contract. On the other hand, the external facet of the social function of the contract, in line with the constitutional mandate of solidarity, indicates the need for contractors to respect the rights of society, namely the diffuse, collective and individual third party. In this external appearance, it is also pointed the notion of external credit protection, addressing the duty of society to respect the contract. There has been shown some notions of the social contract in comparative law. Then, there has been investigated the content of principle study, through their interrelationships with other provisions of private and constitutional law, namely equality, objective good faith, private autonomy and dignity of the human person. We study the application of the social contract in contractual networks as well as the guidance of conservation of contracts, especially those denominated long-term captive contracts, considering the theory of substantive due performance, concluding with an analysis of the social contract in code of Consumer Protection

Praxiologia, representação social de menopausa e práticas educativas de enfermeiras na estratégia saúde da família

This research, whose theme is related to climacteric, aims to know the social representation of menopause developed by the nurses working for Estratégia Saúde da Família (Family Health Strategy) in João Pessoa PB, as well as identifying its structure and verifying the way it interferes with the assistance and educational practices to the climacterial user. In the theoretical level, it is based on a model that articulates the social representations theory, the central nucleus complementary theory and the central concepts of Pierre Bourdieu s praxiology: habitus, cultural capital, social field and symbolic power. A hundred and forty-seven female nurses who work for Estratégia Saúde da Família (Family Health Strategy) in João Pessoa (PB) took part in this research, and the data collection period was from February 2008 to March 2009. As to the methods and techniques, we used the method to determine the central nucleus based on the free association of words, a questionnaire to identify certain regularities that constitute the nurses habitus, and the semi-structured interview to explore opinions and attitudes when facing assistance situations and educational practices and to collect other relevant information. The data analysis was developed, when referring to the free associations, with the help of the EVOC software, which is a group of articulated programs which carry out the statistical analysis of the evocations and the identification of the possible elements of both the central nucleus and the peripheral system of the social representation. As to the questionnaire, we used the descriptive statistical analysis and the analysis of correlation between the variables. The interviews were submitted to a categorical analysis of the content. The EVOC result indicated that the cognition hormone was the only element of the central nucleus of the social representation of menopause. Due to its symbolic value and structuring power, this central nucleus ensures the strict and, at the same time, flexible character of the representational content. The analysis of the social advancement, of some fundamental features of the group habitus, as well as the analysis of its insertion in the health field and of the attitudinal opinions and dispositions concerning the assistance given to the climacterial user, and the analysis of the pedagogical dimension of this assistance, all these analyses lead to the conclusion that the nurses who took part in this research share a social representation of the menopause resulting from the association of different technical and scientific knowledge. These derive from the biomedical pattern as well as from hegemonic values which disqualify old age and overvalue youth, from pedagogical conceptions arising from patterns that are presently regarded as authoritative and old-fashioned and from cultural references (responsible for the semantic variations concerning the central nucleus) which are specific to the subgroups the nurses belong to. This research enables the creation of opportunities for discussion between active nurses working for Estratégia Saúde da Família, and the nurses who are teachers at institutions of higher education, aiming at linking theory to practice, so that they can find ways of thinking about the climacteric and working, in a more comprehensive way, with users who are experiencing this stage of life

Versão breve da social rhythm metric: um instrumento para avaliar ritmo social de pacientes com acidente vascular cerebral

Stroke is a neurological disorder caused by restriction of blood flow to the brain, which generates directly a deficit of functionality that affects the quality of life of patients. The aim of this study was to establish a short version of the Social Rhythm Scale (SRM), to assess the social rhythm of stroke patients. The sample consisted of 84 patients, of both sexes, with injury time exceeding 6 months. For seven days, patients recorded the time held 17 activities of SRM. Data analysis was performed using a principal components factor analysis with varimax rotation of the full version of SRM in order to determine which activities could compose brief versions of SRM. We then carried out a comparison of hits, the ALI (Level Activity Index) and SRM, between versions, by Kruskal-Walls and the Mann-Whitney test. The Spearman correlation test was used to evaluate the correlation between the score of the full version of SRM with short versions. It was found that the activities of SRM were distributed in three versions: the first and second with 6 activities and third with 3 activities. Regarding hits, it was found that they ranged from 4.9 to 5.8 on the first version; 2.3 to 3.8 in version 2 and 2.8 to 6.2 in version 3, the first the only version that did not show low values. The analysis of ALI, in version 1, the median was 29, in version 2 was 14 and in version 3 was 18. Significant difference in the values of ALI between versions 1 and 2, between 2 and 3 and between versions 1 and 3. The highest median was found in the first version, formed by activities: out of bed, first contact, drink coffee, watch TV in the evening and go to bed. The lowest median was observed in the second version and this was not what had fewer activities, but which had social activities. The medians of the SRM version 1 was 6, version 2 was 4 and version 3 was 6. Significant difference in the values of SRM between versions 1 and 2 and between 2 and 3, but no significant difference between versions 1 and 3. Through analysis, we found a significant correlation only between the full version and the version 1 (R2 = 0.61) (p <0.05), no correlation was found with version 2 (R2 = 0.007) nor with version 3 (R2 = 0.002), this was finally a factor to consider version 1 as the short brazilian version of the Social Rhythm Metric for stroke patients

Adolescentes e jovens e suas bases de apoio :relações de amizade como suporte social no enfrentamento à violência

The purpose of this work is to map the family and community social supports for adolescents and young students from Bom Pastor Distric, West Zone of Natal/RN, as well as to describe how such resources are used by these individuaIs in that community. Social support refers not only to formal activities or organizations, but also to spontaneous or informal forms of support - friendship and solidarity nets available in the community, affective relations that are meaningful in the lives of children and young people. Our discussion is based on a research performed with 382 adolescents and young students from Jean Mermoz Public School (students from 5th to 11th grades, aged 13 to 14). We emphasized the situations of violence derived from family or community spheres faced by these students. In relation to this specific aspect, we observed the participants more frequently look for help from the informal social supports, mostly from their friends, which indicates that the formal ones are not considered to be effective instruments for social assistance. The search for informal social supports shows the relations informally established in the streets (for instance when they look for help from friends, rei atives or neighbors) have more effect and play an important role in which there are values and affections exchange. Thinking the strengthening of these social links is of extreme importance and leads to the weakening of the hegemonic logics focused on the production of subjects as private identities, and to the amplification of an ethics committed to the disassembly of a sociability anchored to fear, impotence, intolerance, discrimination, and reduction of spaces for circulating and confronting mechanisms of social exclusion. It is crucial that we concentrate our attention to building friendship as a system of reciprocity and affective exchanges, as a space for political actions and production of forms of lives that are potent against social anesthesia