O exercício profissional e a educação contábil : o caso do Conselho Federal de Contabilidade do Brasil

Esta tese analisa a preocupação do Conselho Federal de Contabilidade (CFC) com a formação do profissional e com a educação contábil ao longo da sua história, mas também explora o seu panorama atual, principalmente no que se refere à utilização do exame de suficiência como ferramenta de fiscalização preventiva dos profissionais e os fatores explicativos da taxa de aprovação. Para responder a este objetivo geral, a tese desenvolve-se em dois estudos complementares. No primeiro, estuda a criação do CFC e o processo de regulamentação da profissão, usando uma perspectiva interpretativa, fundamentada na sociologia das profissões, com base em dados documentais e gravações recolhidas no arquivo do Conselho. Daí conclui-se que o Sistema CFC/CRCs foi criado em consequência do forte desejo dos profissionais atuantes na área, do surgimento simultâneo do bacharelado em Ciências Contábeis no Brasil e da intervenção do governo corporativista de Getúlio Vargas num contexto de desenvolvimento econômico. O projeto profissional que surgiu nesta ocasião viria “acomodar” todos os rivais, o que fez com que o nível de homogeneização dos membros fosse mínimo, já que incluía aqueles que só tinham experiência prática e uma grande percentagem com diploma do ensino médio. A evidência empírica recolhida permite concluir que a manutenção desta categoria, por um tão longo período, acabou por desprestigiar a profissão. Apenas recentemente, no contexto da adoção das Normas Internacionais de Contabilidade (IFRS, na sigla em inglês), a profissão haveria de obter o credenciamento ao nível universitário. A esta altura, o CFC ganhou não só o direito ao credenciamento a nível universitário, como também o de selecionar os melhores candidatos através de um exame. Apesar dessa evolução positiva, a preocupação deste organismo profissional com a formação dos seus membros continua a ser grande, em função do baixo progresso da “base cognitiva” da profissão, observando-se um número reduzido de mestres e doutores em Contabilidade no Brasil, embora tenha havido, nos últimos anos, uma proliferação de Instituições de Educação Superior (IES) e de cursos de Ciências Contábeis que não foi acompanhada de uma evolução qualitativa.Na segunda parte da tese, desenvolve-se um estudo quantitativo de índole positivista, para tentar explicar as razões dos maus resultados no Exame do CFC. Usando dados recolhidos no Conselho Federal de Contabilidade, os resultados da pesquisa revelam que a taxa de aprovação nas edições do Exame de Suficiência não difere, significativamente, entre as regiões e estados do Brasil, sendo cada vez mais baixo ao longo dos anos. Apesar de uma análise de correlações demonstrar que a formação ao nível da pós-graduação dos docentes estar correlacionada positivamente com a taxa de aprovação no Exame do CFC, numa análise abrangente essas variáveis perderam força, devido, talvez, ao fato de estarem incorporadas em outras variáveis que se mostraram significativas, como o Índice Geral de Cursos e o Conceito de Curso. Além dessas variáveis que se revelaram positivamente relacionadas com a taxa de aprovação, também os resultados do exame Enade, o gênero e a idade se mostraram significativos. O baixo resultado do Enade é particularmente importante, já que reforça as preocupações do CFC sobre a proliferação de IES e de cursos, e o baixo desempenho que algumas IES apresentam, nomeadamente, por possuírem um nível reduzido de mestres e de doutores e, por outro lado, um número elevado de professores “horistas” e um investimento em pesquisa muito baixo.

Videogames, persuasion & deceit

Tese de doutoramento, Informática (Engenharia Informática), Universidade de Lisboa, Faculdade de Ciências, 2014

Novos modelos de gestão hoteleira no contexto da sociedade em rede : o caso de Lisboa

Tese de doutoramento, Turismo (Planeamento dos Espaços Turísticos), Universidade de Lisboa, Instituto de Geografia e Ordenamento do Território, 2015

Narratives of Variation in Teacher-Pupil Relationships Across a Career

This paper reports on the findings of a research study focused on teacher perceptions of their relationships with pupils over three phases of a career. Data collected from thirty primary school teachers using a critical event narrative approach were coded and compared across the three groups of teachers at different points in their careers; 0-7 years, 8-23 years, and over 24 years. The study, based in the United Kingdom, highlighted a complex development amongst teachers which centres on five key areas identified as differentiating between the three career phases; interaction, behaviour, expectations, proximity and control. Results indicate that teachers go through a series of relationship transitions in relation to these five areas, and that these transitions can often confront teachers with conflicting views of what positive teacher-pupil relationships are and create personal dissonance as they try to make sense of their role in these relationships. Based on empirical evidence, this paper argues that positive relationships with pupils are not necessarily associated with experience and that the transitions teachers experience through their career is of concern given the centrality of teacher-pupil relationships to effective teaching.

A Multinational Health Professional Perspective of the Prevalence of Mood Disorders in Patients with Acute and Chronic Wounds.

Recent research has started to identify mood disorders and problems associated with acute and chronic wounds, which have been shown to contribute to delayed healing, poor patient well-being and a reduced quality of life. Furthermore, mood disorders have been shown to have a negative impact on financial costs for service providers and the wider society in terms of treatment and sickness absence. This study aimed to survey a multinational sample of health professionals to explore their perspective and awareness of mood disorders amongst acute and chronic wound patients. Responses were received from n = 908 health professionals working in Asia, Africa, Australia, Europe, North America and South America. A strong awareness of the prevalence of mood disorders appeared to be widespread among the health professionals across the world, in addition to a view on the potential factors contributing to these problems with mood. Despite this, it was thought that few patients were actually receiving treatment for their mood disorders. Implications for clinical practice include the need for health professionals to actively engage with their patients to enable them to learn from their experiences. Studies that explore the benefits of treatments and techniques appropriate for minimising mood disorders in patients with wounds would provide empirical evidence for health professionals to make recommendations for patients with acute and chronic wounds.

Interpersonal Relationships in the Primary Classroom: an Analysis of Social and Affective Outcomes

Recent research regarding the quality of relationships in primary classrooms has focused largely on the enhancement and development of cognitive skills. The study reported here focused on a range of social and affective outcomes with the intention of broadening our understanding of the classroom as an interactive system, from the child's perspective. This paper provides empirical evidence on children's perceptions at Key Stage 2 (pupil age 7-11 years) of their relationships with teachers, other adults and children. Data were collected via an attitudinal questionnaire survey in nine primary schools in England. Results indicate that, in addition to the development of social skills, children also valued academic confidence, learning and the involvement of their parents in homework, and that these were associated with the interactions and routines established within the primary classroom settings. Some variations in terms of pupil age, teacher career phase, and the socio-economic context of the school were identified; however, the importance of the relationship between pupil and teacher remained consistent across schools.

From "Spaces of Fear" to "Fearscapes": Mapping for Reframing Theories About the Spatialization of Fear in Urban Space

The article engages with theory about the processes of spatialization of fear in contemporary Western urban space (fortification, privatization, exclusion/seclusion, fragmentation, polarization) and their relation to fear of crime and violence. A threefold taxonomy is outlined (Enclosure, Post-Public Space, Barrier), and “spaces of fear” in the city of Palermo are mapped with the aim of exploring the cumulative large-scale effects of the spatialization of fear on a concrete urban territory. Building on empirical evidence, the author suggests that mainstream theories be reframed as part of a less hegemonic and more discursive approach and that theories mainly based on the analyses of global cities be deprovincialized. The author argues for the deconstruction of the concept of “spaces of fear” in favor of the more discursive concept of “fearscapes” to describe the growing landscapes of fear in contemporary Western cities.

Explaining party cohesion and discipline in democratic legislatures: purposiveness and contexts

Legislative party discipline and cohesion are important phenomena in the study of political systems. Unless assumptions are made that parties are cohesive and act as unified collectivities with reasonably well-defined goals, it is really difficult, if not impossible, to consider their electoral and legislative roles usefully. But levels of legislative party cohesiveness are also important because they provide us with crucial information about how legislatures/ parliaments function and how they interact with executives/governments. Without cohesive (or disciplined) parties,1 government survival in parliamentary systems is threatened because executive and legislative powers are fused while in separated systems presidents' bases of legislative support become less stable. How do we explain varying levels of legislative party cohesion? The first part of this article draws on the purposive literature to explore the benefits and costs to legislators in democratic legislatures of joining and acting collectively and individualistically within political parties. This leads on to a discussion of various conceptual and empirical problems encountered in analysing intra-party cohesion and discipline in democratic legislatures on plenary votes. Finally, the article reviews the extant empirical evidence on how a multiplicity of systemic, party-levels and situational factors supposedly impact cohesion/discipline levels. The article ends with a discussion of the possibilities and limitations of building comparative models of cohesion/discipline.

Introduction: the impact of the 'War on Terror' on executive–legislative relations: a global perspective

In democratic polities, constitutional equilibria or balances of power between the executive and the legislature shift over time. Normative and empirical political theorists have long recognised that war, civil unrest, economic and political crises, terrorist attacks, and other events strengthen the power of the executive, disrupt and threaten constitutional politics, and damage democratic institutions: crises require swift action and executives are thought to be more capable than parliaments and legislatures of taking such actions. The terrorist attacks on New York and Washington on 11 September 2001 and the ensuing so-called 'war on terror' declared by President Bush clearly constituted a crisis, not only in the United States but also in other political systems, in part because of the US's hegemonic position in defining and shaping many other states' foreign and domestic policies. Dicey, Schmitt, and Rossiter suggest that critical events and political crises inevitably trigger the concentration of (emergency) powers in the hands of the executive. Aristotle and Machiavelli questioned the inevitability of this process. This article and the articles that follow in this Special Issue utilise empirical evidence, through the use of case studies of the United States, the United Kingdom, Russia, Australia, Israel, Italy and Indonesia, to address this debate. Specifically, the issue explores to what extent the external shock or crisis of 9/11 (and other terrorist attacks) and the ensuing 'war on terror' significantly changed the balance of executive-legislative relations from t (before the crisis) to t+1 (after the crisis) in these political systems, all of which were the targets of actual or foiled terrorist attacks. The most significant findings are that the shock of 9/11 and the 'war on terror' elicited varied responses by national executives and legislatures/parliaments and thus the balance of executive-legislative relations in different political systems; that, therefore, executive-legislative relations are positive rather than zero-sum; and that domestic political contexts conditioned these institutional responses.

Increasing inter-generational social mobility: is educational expansion the answer?

Reforms which increase the stock of education in a society have long been held by policy-makers as key to improving rates of intergenerational social mobility. Yet, despite the intuitive plausibility of this idea, the empirical evidence in support of an effect of educational expansion on social fluidity is both indirect and weak. In this paper we use the raising of the minimum school leaving age from 15 to 16 years in England and Wales in 1972 to estimate the effect of educational participation and qualification attainment on rates of intergenerational social class mobility. Because, in expectation, children born immediately before and after the policy was implemented are statistically exchangeable, the difference in the amount of education they received may be treated as exogenously determined. The exogenous nature of the additional education gain means that differences in rates of social mobility between cohorts affected by the reform can be treated as having been caused by the additional education. The data for the analysis come from the ONS Longitudinal Study, which links individual records from successive decennial censuses between 1971 and 2001. Our findings show that, although the reform resulted in an increase in educational attainment in the population as a whole and a weakening of the association between attainment and class origin, there was no reliably discernible increase in the rate of intergenerational social mobility.

The role of telecommunications infrastructure in the regional economic growth of Africa

This paper presents empirical evidence on how telecommunications infrastructure is related to economic growth in a panel dataset covering 44 African countries for the period from 1990 to 2010. A dynamic panel data approach model is employed, which suggests that telecommunications contribute in a major way to the economic development of the continent, after controlling for a number of other factors. Furthermore, the findings also show that investment in telecommunications is subject to increasing returns, demonstrating that an increase in telecommunications investment produces further growth. Therefore, telecommunications investment and services should be encouraged in the region.

Why is “blindsight” blind? A new perspective on primary visual cortex, recurrent activity and visual awareness

The neuropsychological phenomenon of blindsight has been taken to suggest that the primary visual cortex (V1) plays a unique role in visual awareness, and that extrastriate activation needs to be fed back to V1 in order for the content of that activation to be consciously perceived. The aim of this review is to evaluate this theoretical framework and to revisit its key tenets. Firstly, is blindsight truly a dissociation of awareness and visual detection? Secondly, is there sufficient evidence to rule out the possibility that the loss of awareness resulting from a V1 lesion simply reflects reduced extrastriate responsiveness, rather than a unique role of V1 in conscious experience? Evaluation of these arguments and the empirical evidence leads to the conclusion that the loss of phenomenal awareness in blindsight may not be due to feedback activity in V1 being the hallmark awareness. On the basis of existing literature, an alternative explanation of blindsight is proposed. In this view, visual awareness is a “global” cognitive function as its hallmark is the availability of information to a large number of perceptual and cognitive systems; this requires inter-areal long-range synchronous oscillatory activity. For these oscillations to arise, a specific temporal profile of neuronal activity is required, which is established through recurrent feedback activity involving V1 and the extrastriate cortex. When V1 is lesioned, the loss of recurrent activity prevents inter-areal networks on the basis of oscillatory activity. However, as limited amount of input can reach extrastriate cortex and some extrastriate neuronal selectivity is preserved, computations involving comparison of neural firing rates within a cortical area remain possible. This enables “local” read-out from specific brain regions, allowing for the detection and discrimination of basic visual attributes. Thus blindsight is blind due to lack of “global” long-range synchrony, and it functions via “local” neural readout from extrastriate areas.

Home bias persistence in foreign direct investments

The purpose of this paper is to analyse the issues related to home bias and foreign direct investments (FDIs). We study the role of physical, cultural, and institutional distances from home on FDI decisions taken by corporations to assess whether the globalization of the past two decades has reduced their influence. Using the ‘home bias’ framework from the finance literature and the gravity model from the economics literature, we utilize a large sample of both developed and emerging markets, using FDI flows of 6263 unique bilateral country pairs over a 30-year period. We find strong empirical evidence of persistent home bias in FDI outflows, and we show that not only physical distance but also cultural and institutional similarities between host and source countries remain a decisive factor in foreign corporate investment decisions. We also show that such home bias is persistent over time and is observed around the world.

An analysis of bimanual actions in natural feeding of semi-wild chimpanzees

Objective The objective of the current study was to investigate the lateral dominance for a bimanually coordinated natural feeding behavior in semi-wild chimpanzees. Materials and Methods We investigated strychnos spp. fruit consumption behaviors in semi-wild chimpanzees as an ecologically comparable feeding behavior to those found in cerebral lateralization studies of non-primate species. Video recordings of thirty-three chimpanzees were assessed while they consumed hard-shelled strychnos fruits. We explored statistical and descriptive measures of hand dominance to highlight lateralized patterns. Results Statistical evaluation of feeding bouts revealed a group-level right-handed bias for bimanual coordinated feeding actions, however few individuals were statistically lateralized. Descriptive analyses revealed that the majority of individuals were lateralized and possessed a right-handed bias for strychnos feeding behavior. Discussion The results provide empirical evidence in supports of an early evolutionary delineation of function for the right and left hemispheres. The present findings suggest that great apes express an intermediate stage along the phylogenetic trajectory of human manual lateralization.

Prediction of breast cancer risk based on profiling with common genetic variants

BACKGROUND: Data for multiple common susceptibility alleles for breast cancer may be combined to identify women at different levels of breast cancer risk. Such stratification could guide preventive and screening strategies. However, empirical evidence for genetic risk stratification is lacking. METHODS: We investigated the value of using 77 breast cancer-associated single nucleotide polymorphisms (SNPs) for risk stratification, in a study of 33 673 breast cancer cases and 33 381 control women of European origin. We tested all possible pair-wise multiplicative interactions and constructed a 77-SNP polygenic risk score (PRS) for breast cancer overall and by estrogen receptor (ER) status. Absolute risks of breast cancer by PRS were derived from relative risk estimates and UK incidence and mortality rates. RESULTS: There was no strong evidence for departure from a multiplicative model for any SNP pair. Women in the highest 1% of the PRS had a three-fold increased risk of developing breast cancer compared with women in the middle quintile (odds ratio [OR] = 3.36, 95% confidence interval [CI] = 2.95 to 3.83). The ORs for ER-positive and ER-negative disease were 3.73 (95% CI = 3.24 to 4.30) and 2.80 (95% CI = 2.26 to 3.46), respectively. Lifetime risk of breast cancer for women in the lowest and highest quintiles of the PRS were 5.2% and 16.6% for a woman without family history, and 8.6% and 24.4% for a woman with a first-degree family history of breast cancer. CONCLUSIONS: The PRS stratifies breast cancer risk in women both with and without a family history of breast cancer. The observed level of risk discrimination could inform targeted screening and prevention strategies. Further discrimination may be achievable through combining the PRS with lifestyle/environmental factors, although these were not considered in this report.