Análise da regulação contábil: um ensaio à luz da teoria tridimensional do direito, da teoria normativa da contabilidade e do gerenciamento da informação contábil, numa perspectiva interdisciplinar

The choice of accounting standards capable of defining the recognition, measurement and publicizing of financial and economic information to the general public constitutes one of the accounting community¿s greatest challenges. So, the analysis of the Fundamental Principles of Accounting and of the Conceptual Structure of Accounting becomes relevant because of its direct relation to the normative process and because it represents the essence of doctrines and theories relating to the Science of Accounting. Each country¿s set of rules diverges when it comes to creating and evidencing Accounting Statements, and that¿s why the harmonization of the International Accounting Rules is becoming more important among accountants: as an answer to the world qualitative and quantitative demand for information. When managers, answering a great variety of incentives, manipulate or manage the disclosure of accounting information, they show that the management of accounting information begins to represent a purposeful intervention in the process of elaboration of financial and economic statements with the intention of obtaining some private benefit. In this context, Accounting Regulation performs an important function in the technical procedure of professionals in the area and in the development of practices convergent with international standards, which, in their turn, are already in force. The present study, which is exploratory and non-experimental, aims at presenting and analyzing the process of accounting regulation under the perspective of rules and of the choice of accounting practices as an answer by regulated entities on a tridimensional perspective. The establishment of interaction among diverse fields, through interdisciplinarity, aims at bridging the gap between the fields of law and accounting by articulating concepts and cognitive schemes in a process of mutual enrichment. The research concludes that it is possible to apply concepts from Miguel Reale¿s Tridimensional Theory of Law in the study of accounting regulation.

Interação interdisciplinar e preservação da cadeia de custódia nos ambientes físicos dos setores técnico-científicos da polícia federal

Esta pesquisa teve por objetivo verificar até que ponto as orientações repassadas pelo Instituto Nacional de Criminalística aos Setores Técnico-científicos da Polícia Federal, em termos de ambiente físico, têm se voltado para a interação interdisciplinar entre os peritos e para a preservação da cadeia de custódia. Para tanto, foi necessário recorrer a fundamentos sobre interdisciplinaridade, cadeia de custódia, arranjo físico na gestão de processos e ao planejamento de espaços no sentido de fortalecer o embasamento teórico para a discussão dos dados obtidos na pesquisa de campo. A pesquisa, desenvolvida com a ajuda de entrevistas destinadas aos ocupantes de setores estratégicos responsáveis pelas orientações e consultas à documentação técnica produzida na Polícia Federal, foi complementada com a realização de visitas aos setores do Paraná, Santa Catarina, Espírito Santo, Goiás, Alagoas, Rio Grande do Norte e Amazonas, de caráter exploratório e observacional, contemplando desde aspectos gerais associados aos objetos de análise até as peculiaridades regionais registradas in loco. Foram identificados dois tipos de orientações repassadas pelo Instituto Nacional de Criminalística, sendo um na fase preliminar de projeto e outro em momento posterior de avaliação, realizados por grupos distintos de servidores. De norte a sul do país, foram registradas diversas impressões atuais associadas aos ambientes físicos e instalações dessas unidades e, com base na riquíssima experiência obtida em cada localidade, foi possível propor uma modesta sugestão de melhoria ao arranjo físico na unidade do pesquisador e registrar sua implantação a posteriori. Mediante a comparação entre as orientações repassadas com as impressões obtidas nas visitas chegou-se à identificação, por exemplo, de lacunas de comunicação no âmbito do próprio Instituto Nacional de Criminalística, que perde excelentes oportunidades de prover os projetistas com informações atualizadas relacionadas aos ambientes físicos das descentralizadas. Conclui-se que apesar do avanço recente em relação ao tema, no tocante à criação de propostas preliminares de layout das unidades e à instituição das Comissões de Avaliação da Gestão da Criminalística, a unidade central precisa manter um sistema integrado de gestão dessas informações, alinhado às novas tendências construtivas e de projetos da Administração, de forma a transformar continuamente as observações coletadas nas unidades em novas orientações e diretrizes capazes de realimentar o sistema.

Luz e cores : uma proposta interdisciplinar no ensino fundamental

Este trabalho apresenta uma proposta de atividades desenvolvidas na oitava série do Ensino Fundamental, explorando o tema Luz e Cores, a partir de uma abordagem essencialmente conceitual. Considerando as especificidades dessa série quanto ao nível de desenvolvimento cognitivo do aluno e quanto ao que é encontrado sobre a referida série nos Parâmetros Curriculares Nacionais, abordamos o tema escolhido de forma interdisciplinar, possibilitando uma visão integradora das ciências por meio de relações com assuntos, tais como Fotografia e Arte. A possibilidade de adaptação da proposta a outros níveis de ensino, conforme relatamos nas atividades desenvolvidas com alunos da Educação Infantil, da segunda série do Ensino Fundamental e da segunda série do Ensino Médio, além de públicos diversos, como mostramos nas oficinas com profissionais de diferentes áreas de atuação, são fatores relevantes no trabalho. Buscando facilitar a aplicação da proposta no sentido de garantir material viável, de custo baixo, acessível a todas as escolas e com bons resultados experimentais, apresentamos medidas que realizamos sobre espectros de transmissão de filtros de cor, confeccionados em papel celofane ou impressos em transparências para impressoras jato de tinta, comparando sua qualidade a de filtros obtidos em indústrias especializadas.

A reinvenção da ação profissional no programa interdisciplinar de apoio às escolas municipais do Rio de Janeiro: um estudo de caso de duas equipes

Este estudo pretende analisar e documentar a atuação profissional de assistentes sociais, professores e psicólogos no Programa Interdisciplinar de Apoio às Escolas Municipais do Rio de Janeiro, através do estudo de caso de duas equipes interdisciplinares em duas unidades escolares. Neste percurso foi possível observar a correlação entre a escolha da unidade escolar para atuação e o Índice de Desenvolvimento da Educação Básica.

A possibilidade de uma prática inovadora num trabalho interdisciplinar do Colégio Militar de Fortaleza

O objetivo do presente estudo é descrever e interpretar, com base nos fundamentos da etnografia, os fenômenos educativos e as ações dos sujeitos envolvidos na prática pedagógica conhecida como “escrita colaborativa”, com a utilização do programa computacional denominado WIKI. Essa prática pedagógica foi realizada durante o ano letivo de 2013, no Laboratório de Informática do Colégio Militar de Fortaleza (CMF), por alunos do 6º Ano do Ensino Fundamental - Turma 601. Constou de práticas interdisciplinares, por meio das quais os discentes atuaram como construtores de seu próprio conhecimento. Esses alunos foram mediados por professores de diversas disciplinas, pela bibliotecária, pela médica que atende no Posto de Saúde do CMF e por essa investigadora ao assumir o papel de observadora participante ativa. Dessa maneira, nesta presente pesquisa está registra a cultura emergente na qual a turma 601 esteve inserida e na qual se desenvolveu a prática metodológica, caracterizada pela interação presencial ou virtual, que rompeu com o planejamento curricular de uma escola consagrada pelo modelo tradicional de ensino. Logo, o estudo está sequencialmente estruturado por meio da apresentação da metodologia alicerçadora da investigação, seguida da caracterização do “lócus da pesquisa”; discussão sobre Inovação Pedagógica e Interdisciplinaridade; apresentação dos fundamentos do trabalho interdisciplinar como Inovação pedagógica, a partir das TICs; descrição, análise e discussão dos dados encontrados, tratados, em especial, à luz do interacionismo de Vygotsky e do construcionismo de Papert.

Terapia ocupacional em ação interdisciplinar: jogos educativo-nutricionais na prevenção da obesidade infantil

The inter-subjectivity is the answer in the search for the solution of complex problems, which concerns interfaces of knowledge, respecting their borders. This paradigm is essential in the author's work. So, the search on screen is based on this perspective, by using inter-subject groups of work conduced by professionals of Computer Science, Social Communication, Architecture and Urbanism, Pedagogy, Psicopegagogy, Nutritional Science, Endocrinology, Occupational Therapy and Nursing, it was also part of this group an 8 year old child, daughter of one of the professional who took part of the group. This thesis aims to present the course of investigation developed, analyzing the action of inter-subject Occupational Therapy and Nutrition on the promotion of learning nutritional concepts through educative-nutritional games in order to prevent child's obesity in an educative context. The research was analytic, interventionist and almost experimental. It took place in a public school in Fortaleza, Ceará, Brazil, between August and December 2004. It was selected a sample non-probabilistic, by convenience, of 200 children, born from 1994 to 1996. It was selected almost nonprobabilistically, by convenience, 200 children born between 1994 and 1996. To analyze the results it was used a triangulation, associated by quantitative and qualitative approaches. The basis collect happened through games specially manufactured to these research- video-games, board games, memory games, puzzles, scramble, searching words and iterative basics. There were semi-structured interviews, direct and structured observations and focus in-groups. It was noticed the efficiency of educativenutritional games in the learning process, which lead to a changing of attitude towards the eating choices. These games gave similar results in relation to the compared variations preferences, experience and attitudes, theses attitudes were observed through the game; and the categories to compare the possibility of learning by playing, the fantasy in the learning process, learning concepts of nutritional education and the need of help in the learning process (mediation). It was proved that educativenutritional games could be used to teach nutritional concepts, in an inter-subjective action of Occupational Therapy and Nutrition in schools. The simultaneous application of these games lead to the optimization of child s learning process. It should be emphasized the need of studies about the adaptation of tools used in a child s Nutritional Education, with the help of inter-subjective action. Because just one subject, in a fractionated way can give an answer to complex problems and help to a change of the reality with effectiveness and resolution

Prática pedagógica interdisciplinar na escola fundamental: sentidos atribuídos pelas professoras

Ce travail s'inscrit dans le cadre du débat autour de l'organisation du corps enseignant dans l'Enseignement Fondamental. Son objectif est de couvrir les limites et possibilités de la mise en application de la pratique interdisciplinaire dans les cycles I et II de l'enseignement fondamental à partir des sens attribués, par les enseignantes, à la pratique interdisciplinaire développée par elles mêmes, à leur école. L'étude défend la pratique interdisciplinaire non pas comme étant descriptive mais construite dans le vrai contexte de l'école. La méthodologie utilisée est basée sur les principes théorico-méthodologique de l'entretien compréhensif et de l'analyse de contenu. Parmi les principaux résultats de l'enquête, ressortent les limites pour la pratique de l'interdisciplinarité, situées dans le champ théorique en ce qui concerne l‟incertitude théorique sur le terme et sur le non-accès à des théoriciens qui puissent discuter la question et sur le champ de l'organisation du travail pédagogique, qui ne prévoit pas d'espace de travail collectif entre professeurs des différents terrains de la connaissance. Les possibilités proportionnées par la pratique interdisciplinaire se trouvent dans sons importance pour élargir la vision de monde du professeur et de l'élève, dans son potentiel de formation continue, pour motiver la quête à des nouvelles connaissances, des nouvelles formations pour l'élève et professeurs pour qu'ils agissent auprès des difficultés de manière plus compétente et critique. Il signale la nécessité d'un besoin institutionnel en ce qui concerne la formation continue des enseignants et l'organisation de l'espace/temps de l'école de façon à motiver les professionnels à la recherche et à la consolidation de connaissances autour de l'interdisciplinarité et des multiples champs de la connaissance ainsi que le travail collectif

Relatos de uma vivência interdisciplinar: educação, saúde e cidadania

This study addresses the interdisciplinary training in perspective for the Brazilian Health System (SUS) in view of graduation students in the areas of health of Federal University of Rio Grande do Norte s (UFRN) former students of the course Health and Citizenship (SACI). Emphasizes also the importance of commitment to social policies, particularly with those focused on the area of health. This is a case study with a qualitative approach. There was the lifting of data through documental research, from 14 portfolios of learning, which are weekly records of students from the respective discipline, corresponding to 2005.2 to 2007.2 semesters. From the analysis undertaken, inferred that the methodology problematizing, used by the discipline, enables students to understand that learning is not restricted to the confined university walls. It shows the health from a complex and concrete social reality, allowing students to an interdisciplinary dialogue in search of the transformation of this reality. It means an opportunity to interact with the dynamics of society in their area of activities, developing a relationship of solidarity in the formation of the citizen. Moreover, it was clear the direction of experienced interdisciplinary and recognized by students of various professions that make up the discipline. Thus, the SACI in preparation for construction of SUS, helps to form a new professional, more committed to the promotion and with a collective work in health

Física para geografia: desafios de uma proposta pedagógica interdisciplinar

This study has as its aim the elaboration, presentation and application of a proposal which makes possible an inter-disciplinary relationship between knowledge of physics and geography in the graduation course for forming geography teachers in the Dom Aureliano Matos Faculty of Philosophy in the city of Limoeiro do Norte in the State of Ceára. Initially, we observe in pertinent literature and opinions of specialists what capacities and abilities are suggested for a future teacher of geography. Following that, we select subject matter which broaches upon physic concepts and may be contextualized within topics present in the daily fare of a geography teacher, such as natural phenomena related principally to natural environment and climate, envolving astronomic features, using didactic materials and resources in easily understood language and without the excessive presence of mathematical formulas. An evaluation of the experience allows us to affirm that inter-disciplinary treatment, as an important alternative for curriculam organization, when applied in the classroom shows that there is better learning, a reduction in class evasion and a significant fall in failures when compared with traditional proposals for the teaching of physics in relation to geography. On the other hand, it is notable that to maintain and augment such measures it is a challenge to be met, with the purpose that students of other courses may perceive that physic concepts have much to do with their reality, and that understanding them is relevant for their professional and personal formation

A prática interdisciplinar como estratégia de aprendizagem na formação continuada: uma experiência com professores da área das ciências da natureza

The school is a privileged locus of pedagogical reflection and, therefore, can and must be the best place for the process of continuing graduation for teachers. This process can be very productive if executed with an interdisciplinary group, once interdisciplinarity enables sharing different disciplines and also different personal stories. This study aimed to build a continuing graduation opportunity with an interdisciplinary group of teachers to Natural Sciences area, in a private school in the city of Natal - RN. This opportunity was build using as a tool the elaboration of interdisciplinary class called dialog-lesson. The methodology was in accordance with the principles of the qualitative approach of search-action, and the methodological way consisted of three stages that sought to meet the specific objectives: the definition of multidisciplinarity and interdisciplinarity, which had teachers in the Natural Sciences area; present a proposal that emerged from group discussions, identifying some elements of the limits and possibilities of the activity developed by the group of teachers from the Natural Sciences area. The results showed a studies lack on the subject by teachers and induced the reading and studing the Education legal documents (LDB, PCNEM and OCNEM). The planning of lessons led to the need for meetings that established the process of continuing graduation in exercising at the school. The interdisciplinary practice enable many gains, for example, the cohesion of the teachers, the perception need to constantly update and use of teaching units for planning. But it was also possible to observe limits, such as the difficulty of working with large classes and the danger of the content become superficial. The experience has shown that continuing graduation at school is possible and can be beneficial the use of interdisciplinary groups for this purpose, because it allows the exchange of experiences and pratice reflection of teaching in the itself exercise of this teaching

Análise da toxicidade no açude Riacho da Cachoeira, Lajes Pintadas (RN): um desafio interdisciplinar

Contamination by complex mixtures of various origins has been explored and studied for decades. Radon is a naturally occurring environmental contaminant that causes carcinogenic effects. These emissions can cause mutations in the lung tissue, which can initiate a carcinogenic process. Thus the dam Creek Falls, located in the municipality of Lajes Pintadas, was chosen for the development of this study, since cancer rates in the region reach 9% of the population annually, with this, the main objective of this study was evaluate the mutagenicity and toxicity of Riacho da Cachoeira damunder the influence of radon. The methodology ecotoxicological tests were performed with Ceriodaphinia dubia, as well as tests with Tradescantia pallida genotoxicologicos and Oreochromis niloticus. To understand how the population of Pintadas Slabs realizes the environment, we performed a study of environmental perception. The test results indicated that the reservoir water is toxic to test organimos exposed, found heavy metals, chloride, total and fecal coliforms as well as radon levels above the maximum allowed under Brazilian law. These results can be justified because it is so complex samples composed of different compounds that interact only with each other or causing synergistic effects. It was concluded that the dam Creek Waterfall, is contaminated with radon, as well as heavy metals, coliforms and chloride, causing toxic effects to the natural community. Thus, further studies should be performed with the human population of the region, to verify that the high rates of cancer in the population of the municipality may be linked to the presence of natural radiation. Thus, it is expected that the competent bodies that administer the municipality of Lajes Pintadas take reasonable steps to minimize risks and ensure the health of the community that still makes use of the weir