Cultura organizacional de cursos de ciências contábeis: um estudo em duas universidades públicas

O objetivo geral deste trabalho foi compreender o atual estágio da Cultura Organizacional Acadêmica (COA) em duas Instituições de Ensino Superior (IES) brasileiras, visando identificar possíveis relações entre a cultura e os resultados decorrentes do desempenho dessas IES. A revisão da literatura contemplou as principais teorias sobre cultura organizacional (CO), principalmente as abordagens de Schein (2009), Denison et al. (2012) e Hofstede (2003), além de referenciais empíricos de pesquisadores que se basearam nas abordagens desses autores. A metodologia utilizada teve predomínio qualitativo, com base em etnografia, elementos da observação participante e uso de entrevistas, tanto em profundidade quanto semiestruturadas, que foram gravadas para posterior transcrição e edição. Para o tratamento dos conteúdos das entrevistas, utilizou-se a técnica do Discurso do Sujeito Coletivo (DSC) de Fernando Lefevre e Ana Lefevre (2012), com o emprego do software Qualiquantisoft. O campo empírico abrangeu dois cursos de Ciências Contábeis de duas universidades públicas estaduais, contatadas por acessibilidade. Estes cursos foram o do Departamento de Contabilidade e Atuária da Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo [FEA/USP] e o do Departamento de Ciências Sociais Aplicadas da Universidade Estadual de Feira de Santana, na Bahia [DCIS/UEFS]. Foram entrevistados 10 docentes do curso da FEA/USP e oito docentes do curso do DCIS/UEFS. Também foi aplicado um questionário para 122 alunos do curso da FEA/USP e 84 alunos do curso do DCIS/UEFS. Os resultados principais são que o atual estágio da COA nos dois cursos das duas IES apresenta-se em polos diametralmente opostos, ou seja, há força na COA do curso da USP, que se reflete na responsabilidade de manter, no presente, os padrões alcançados no passado, e buscar aumentar essa alta referência e visibilidade do curso no país e na América Latina, com orientação estratégica para internacionalização. Em contrapartida, a situação do curso da UEFS é oposta, na qual, de acordo com seus docentes, ele atravessa um período de queda na sua COA, a qual se mantém basicamente adormecida frente às mudanças do ambiente externo, que se reflete em queda dos níveis de qualidade do curso e dos níveis de motivação dos alunos e docentes. Em síntese, os resultados decorrentes do desempenho do curso têm forte dependência da força e solidez de sua COA, materializada na responsabilidade, qualificação e empenho de seus membros (docentes e gestores).

Modelling of the surface emission of the low magnetic field magnetar SGR 0418+5729

We perform a detailed modelling of the post-outburst surface emission of the low magnetic field magnetar SGR 0418+5729. The dipolar magnetic field of this source, B=6×1012G estimated from its spin-down rate, is in the observed range of magnetic fields for normal pulsars. The source is further characterized by a high pulse fraction and a single-peak profile. Using synthetic temperature distribution profiles, and fully accounting for the general-relativistic effects of light deflection and gravitational redshift, we generate synthetic X-ray spectra and pulse profiles that we fit to the observations. We find that asymmetric and symmetric surface temperature distributions can reproduce equally well the observed pulse profiles and spectra of SGR 0418. None the less, the modelling allows us to place constraints on the system geometry (i.e. the angles ψ and ξ that the rotation axis makes with the line of sight and the dipolar axis, respectively), as well as on the spot size and temperature contrast on the neutron star surface. After performing an analysis iterating between the pulse profile and spectra, as done in similar previous works, we further employed, for the first time in this context, a Markov-Chain Monte Carlo approach to extract constraints on the model parameters from the pulse profiles and spectra, simultaneously. We find that, to reproduce the observed spectrum and flux modulation: (a) the angles must be restricted to 65° ≲ ψ + ξ ≲ 125° or 235° ≲ ψ + ξ ≲ 295°; (b) the temperature contrast between the poles and the equator must be at least a factor of ∼6, and (c) the size of the hottest region ranges between 0.2 and 0.7 km (including uncertainties on the source distance). Lastly, we interpret our findings within the context of internal and external heating models.

La localización de la clase creativa en ciudades turísticas. Un análisis a escala local del sistema urbano Mediterráneo español

La tendencia a la concentración de flujos económicos y humanos en las principales aglomeraciones ha generado unos polos de atracción global en detrimento de las opciones de desarrollo del resto de territorios. Sin embargo la recomposición territorial está siendo más compleja y afecta también al territorio no metropolitano. La introducción de elementos de creatividad en las economías urbanas es un ejemplo de la relativa dispersión territorial de nuevas actividades productivas. La localización de actividades económicas creativas ha sido analizada para el caso de ciudades medias, periferias urbanas y espacios rurales, pero no para el de ciudades turísticas. El objetivo del trabajo es analizar, a escala local y partiendo del cálculo de un índice sintético de creatividad, el comportamiento de dicho índice y en qué medida la clase creativa se localiza en los destinos turísticos del mediterráneo español y las Islas Canarias en comparación con otros tipos de municipios y entre municipios turísticos según su grado de especialización. Los resultados obtenidos permiten formular la hipótesis sobre cómo contribuyen los espacios turísticos a la reorganización productiva del territorio y valorar sus posibilidades de competitividad basadas en la mejora de la tolerancia, la innovación y el emprendimiento, proporcionando oportunidades de desarrollo más integrales y diversificadas en el momento de crisis actual.

Algeria, 1856 (Raster Image)

This layer is a georeferenced raster image of the historic paper map entitled: Carte de l'Algérie, Tell, Kabylie et Sahara Algérien, dressée ... d'après les renseignements oficiels et sous la direction de ... Mr. Daumas, par C. Delaroche ; gravée par Charpentier. It was published by Longuet; Ministère de la Guerre in 1856. Scale 1:800,000. Covers northern part of Algeria and portions of Tunisia and Morocco. Map in French.The image inside the map neatline is georeferenced to the surface of the earth and fit to the Europe Lambert Conformal Conic coordinate system. All map collar and inset information is also available as part of the raster image, including any inset maps, profiles, statistical tables, directories, text, illustrations, index maps, legends, or other information associated with the principal map. This map shows features such as drainage, cities and other human settlements, roads and routes, administrative and territorial boundaries, shoreline features, forests, telegraph poles, and more.This layer is part of a selection of digitally scanned and georeferenced historic maps from the Harvard Map Collection. These maps typically portray both natural and manmade features. The selection represents a range of originators, ground condition dates, scales, and map purposes.

DAS GESPRÄCH ZWISCHEN HÖLDERLIN, HEGEL UND SCHELLING ÜBER KANTS ANTINOMIEN

«Die Art, wie er den Mechanismus der Natur mit ihrer Zweckmäßigkeit vereiniget, scheint mir eigentlich den ganzen Geist seines Systems zu enthalten»: This quotation, which originated the present essay, is solely extracted from a letter sent by Hölderlin to Hegel, and yet, it condensates three different approaches from the three Tübingen friends to the problem of Kant’s philosophy of religion and to its possible resolution between 1795 and 1796. From this epistolary dialogue emerges a simultaneous study of Kant, originated by the growing dissension towards the orthodox thought of the Stift. The turning point – or the maximum cumulative point – of this discordance happens precisely with the discovery of the «spirit of Kant’s system», as a combined explanation of the religious and philosophical phenomena [«Die Art, wie er den Mechanismus der Natur mit ihrer Zweckmässigkeit vereiniget»]. This, I think, is something which the three friends discover gradually and not independently from the concept of «providence», which Kant himself, according to Hölderlin, had used to «attenuate his antinomies», which Hegel uses in his first religious writings and the initial formation of his own philosophy and which Schelling will later explore in his System of Transcendental Idealism. In a word, providence is consensually the comprehension axis between man, God and nature and, thus, the explanatory link between the antinomical poles which regulate human existence. On the other hand, however – this being the aspect I would like to stress –, this decisive moment for a whole generation, for the history of philosophy itself, means the consummation of a new revolutionary perspective born in Kant, a new vision of the absolute and the divine and, therefore, a new way to write philosophy about philosophy, less philosophical than before, to the extent that the new situation of man and his reflection within the problem ultimately destined them – as is the case in the three young philosophers – to silence and death. The final aim of this essay is, therefore, to know what this «last step of philosophy» is and what dies along with it, what such a step may have meant and what it already foretold in terms of the development of philosophy.

Awkward partner once again? Repercussions for Europe of Poland’s elections. EPIN Commentary No. 27, 3 November 2015

A clear majority of Poles voted to end eight years of Civic Platform (PO) government on October 25th when they brought the national-conservative Law and Justice Party (PiS) back to power. This outcome might be difficult to understand for Poland’s West European partners and may also confuse some EU officials who have observed developments in Poland since it joined the EU in 2004. The implications of these elections for relations with Germany and France, and for Poland’s own EU policy, are a source of concern. Do the results herald a return to the country Poland was during its early years as EU member? In this EPIN commentary the author attempts to throw light on the reasons behind the return to power of Law and Justice Party and considers the wider implications for the EU and European cohesion.

Expression at the Imprinted Dlk1-Gtl2 Locus Is Regulated by Proneural Genes in the Developing Telencephalon

Imprinting is an epigenetic mechanism that restrains the expression of about 100 genes to one allele depending on its parental origin. Several imprinted genes are implicated in neurodevelopmental brain disorders, such as autism, Angelman, and Prader-Willi syndromes. However, how expression of these imprinted genes is regulated during neural development is poorly understood. Here, using single and double KO animals for the transcription factors Neurogenin2 (Ngn2) and Achaete-scute homolog 1 (Ascl1), we found that the expression of a specific subset of imprinted genes is controlled by these proneural genes. Using in situ hybridization and quantitative PCR, we determined that five imprinted transcripts situated at the Dlk1-Gtl2 locus (Dlk1, Gtl2, Mirg, Rian, Rtl1) are upregulated in the dorsal telencephalon of Ngn2 KO mice. This suggests that Ngn2 influences the expression of the entire Dlk1-Gtl2 locus, independently of the parental origin of the transcripts. Interestingly 14 other imprinted genes situated at other imprinted loci were not affected by the loss of Ngn2. Finally, using Ngn2/Ascl1 double KO mice, we show that the upregulation of genes at the Dlk1-Gtl2 locus in Ngn2 KO animals requires a functional copy of Ascl1. Our data suggest a complex interplay between proneural genes in the developing forebrain that control the level of expression at the imprinted Dlk1-Gtl2 locus (but not of other imprinted genes). This raises the possibility that the transcripts of this selective locus participate in the biological effects of proneural genes in the developing telencephalon.

Field-based models for low speed switched reluctance machine designs

Trabalho apresentado na Conferência CPE-POWERENG 2016, 29 junho a 01 de julho 2016, Bydgoszcz, Polónia

Moral Opinion Polarization and the Erosion of Trust

Since Puntam's seminal work on declining levels of social capital, the question of how social trust is formed has reached unprecedented heights of critical enquiry. While most of the current research concentrates on ethnic diversity and income inequality as the main influences driving down generalized trust, we focus on opinion polarization as another potential impact factor on trust. In more detail, we investigate the extent to which polarization over morally charged issues such as homsexuality, abortion and euthanasia affects individuals' likelihood to trust others. We hypothesize that moral issues have a natural tendency to divide societies' opinions into opposing poles and, thus, to challenge social cohesion in modern civil societies. Based on hierarchical analyses of the fifth wave of the World Values Survey (WVS) — comprising a sample of 39 countries — our results reveal that individuals living in countries characterized by more opinion polarization tend to have less trust in other people.

Notas para una comparación de los proyectos de polos de desarrollo en la Amazonia brasilera y la Patagonia argentina

En este trabajo trazamos líneas de comparación entre los procesos de instalación de planes de desarrollo industrial subsidiados por el Estado nacional en dos grandes regiones de América Latina: la Amazonia brasilera y la Patagonia argentina. Ponemos en debate la noción de desarrollo, enfrentando la igualación que se había construido entre este concepto y el de crecimiento. Con ese objetivo, realizamos una lectura de los planes de desarrollo en su dimensión estructural y nos adentramos en el campo de las luchas sociales y políticas, abarcando para ello un amplio y complejo período histórico

Pliocene-Pleistocene distribution of benthic foraminifers from ODP Hole 110-672A (Table 2)

Site 672 is located on the Atlantic abyssal plain to the east of the Lesser Antilles forearc region. It serves as a stratigraphic reference section for sediments entering the Barbados accretionary prism. A relatively complete Pliocene through lower Pleistocene section was recovered from Site 672 that contains a moderately well-preserved population of benthic foraminifers. Q-mode factor analysis of the benthic population data identified three Pliocene-Pleistocene assemblages that inhabited this site. The Factor 1 fauna, characterized by Nuttallides umboniferus, is commonly associated with the presence of Antarctic Bottom Water (AABW). The Factor 2 assemblage is characterized by Globocassidulina subglobosa, Epistominella exigua, and a combined category of unilocular species. The Factor 3 assemblage is characterized by Epistominella exigua, and Planulina wuellerstorfi. The Factor 2 and 3 faunas are associated with bottom water significantly warmer than that preferred by the Factor 1 assemblage. The distribution of these assemblages has been used to distinguish three climatic intervals in the abyssal environment during the Pliocene-Pleistocene. An early Pliocene warm interval occurred from the Ceratolithus rugosus Subzone to the middle of the Discoaster tamalis Subzone. The upper Pliocene is characterized by oscillations between the Factor 1 and Factor 2 assemblages, which suggests climatic deterioration and increased pulses of AABW flow. The persistence of an essentially modern (Factor 1) fauna throughout the early Pleistocene suggests full glacial development at both poles and a substantial volume of AABW production.

(Table S1) Stable carbon and oxygen isotopes and Mg/Ca ratios of planktonic foraminifera from ODP Hole 198-1209B

The Paleocene-Eocene Thermal Maximum (PETM) has been attributed to a rapid rise in greenhouse gas levels. If so, warming should have occurred at all latitudes, although amplified toward the poles. Existing records reveal an increase in high-latitude sea surface temperatures (SSTs) (8° to 10°C) and in bottom water temperatures (4° to 5°C). To date, however, the character of the tropical SST response during this event remains unconstrained. Here we address this deficiency by using paired oxygen isotope and minor element (magnesium/calcium) ratios of planktonic foraminifera from a tropical Pacific core to estimate changes in SST. Using mixed-layer foraminifera, we found that the combined proxies imply a 4° to 5°C rise in Pacific SST during the PETM. These results would necessitate a rise in atmospheric pCO2 to levels three to four times as high as those estimated for the late Paleocene.

What TRIPS is and what is is not

For industry people, journalists, activists, lawyers, diplomats, national legislators, and students of the World Trade Organization's Agreement on Trade-related Aspects of Intellectual Property (TRIPS) has awesome proportions. These are magnified by the fact that these groups lack detailed knowledge of either IP as such or international trade law. IP involves a broad spread of academic specialists and practitioners covering heterogeneous complex regimes of patents, copyright, trade marks, design, undisclosed information (trade secrets), and geographical indications. IP, and subsequently TRIPS, is the meeting point of many stakeholders and actors with conflicting interests spread between market aspirations and concepts of public good. In a globalized economy with deep interconnections across sectors, national borders challenged by inchoate technologies, dynamic social stakeholders, and converging technologies, it is fundamental to have a clear and uncluttered understanding of this Agreement. That is because TRIPS impinges on trade in many products of daily life, from pharmaceuticals to entertainment electronics, as well as mitigating and adaptive technologies for climate change and sustainable development. Given its saliency and ubiquity in economic life, TRIPS has often generated misunderstanding and controversy in the public debate. To complicate matters, technical and legal issues at the interface of technology, IP, and trade remain the province of an eclectic band of specialists and on the radar of interest groups with goals on opposite poles.

""Captive Column" crash tests - crash testing of a light standard luminaire [sic] pole. Final report.

Federal Highway Administration, Washington, D.C.

Automated highway systems precursor systems analyses interim results workshop. Conference proceedings.

Turner-Fairbank Highway Research Center, Office of Safety Research and Development, McLean, Va.