822 resultados para Projective duality
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Initial steps are taken towards an interpretation of the discourse of mathematics, by showing that a mathematical model does not represent, but re-present; that it is not objective, but that it invents its objects; and that it is not descriptive, but performative. Mathematics-based discursive acts become identified, as crucial elements in an interpretation of mathematics as discourse. The discursive acts are: (1) technological imagination, (2) hypothetical reasoning, (3) legitimation or justification, (4) realisation, and (5) dissolution of responsibility. Through such acts, mathematics exercises symbolic power and makes possible new forms of symbolic violence.
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Pós-graduação em Artes - IA
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)
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Pós-graduação em Física - IFT
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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Pós-graduação em Matemática Universitária - IGCE
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Pós-graduação em Matemática Universitária - IGCE
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Pós-graduação em Ginecologia, Obstetrícia e Mastologia - FMB
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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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The objective of this work was to identify a possible relation between corporate governance, through the structure of the boards of directors and the levels of earnings management of Brazilian public companies. The study is characterized as a descriptive, of a hypothetical-deductive nature, with quantitative approach guided by the estimation model proposed by Kang and Sivaramakrishnan (1995). The sample was comprised by 56 companies, analyzed in the period from 2011 to 2014. The information on the companies were extracted from Economatica databank. For the data analysis, we used multivariate techniques, such as Pearson correlation and panel data in POLS, Fixed Effects and Random Effects approaches. Furthermore, we applied the mean comparison test ANOVA. The results obtained show that, generally, the organizations tend to follow the profile of boards of directors recommended by the codes of corporative governance. However, the characteristics of the composition of the board, regarding its size and the duality of positions that are not yet sufficient to be considered capable of inhibiting the discretionary practice of the studied companies. Relative the control variables, only size and return on equity presented no significant relation with result management. It is important to highlight that literature point many factors that explain the different impacts caused by the formation of the administration board in different regions or countries. Among the factors pointed, we highlight the legal system of the country, the economic and political development, the importance of the capital market, and the level of accounting education.
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)