A cultura informacional como alicerce de gestão contábil nas pequenas e médias empresas

Pós-graduação em Ciência da Informação - FFC

Conflitos socioambientais na gestão de Unidades de Conservação: o caso da Reserva Biológica do Lago Piratuba/AP

Conflitos sociais estão presentes em todas as relações da humanidade, destacando-se a partir da sociedade moderna e acirrou-se nas relações contemporâneas. Dentre os conflitos sociais, os envolvendo a utilização da natureza são os mais preocupantes, sobretudo, devido à escassez que os recursos naturais estão submetidos. O ambiente faz parte dos interesses difusos, isto é, os indivíduos gostariam que o ambiente fosse preservado, porém, são poucos os que adotam estes objetivos como preponderantes em suas atividades socioeconômicas. Esse comportamento aumenta as pressões sobre os recursos ambientais, inclusive nas áreas legalmente protegidas. Os conflitos socioambientais relacionados à gestão destas áreas estão presentes em todas as fases de sua instituição e ocorrem a partir das concepções teóricas e filosóficas das principais correntes que embasam a preservação e conservação da natureza. No Brasil é comum estabelecer unidades de conservação para solucionar as tensões entre a exploração dos recursos naturais e a sustentabilidade dos ecossistemas. Entretanto, o que ocorre, em geral, é a intensificação dos conflitos nas áreas constituídas. O Amapá se destaca no cenário nacional por ser um dos Estados que tem alto grau de preservação e percentual significativo de unidades de conservação. Porém, os conflitos entre os gestores e os usuários destas áreas são constantes e em vários casos intensos, o que provoca a degradação dos recursos naturais destes espaços e a desestruturação social das populações. As alternativas ortodoxas para solucionar os conflitos não se apresentam eficientes, sendo necessário adotar medidas como a negociação para amenizar ou resolver as tensões relacionadas à sustentabilidade dos recursos ambientais e sociais. Como apoio a negociação a literatura mundial disponibiliza metodologias, técnicas e ferramentas que facilitam o processo de negociação e a tomada de decisão para solucionar os conflitos presentes nestas áreas. O emprego das técnicas e ferramentas, embora mais trabalhoso e exija tempo prolongado se torna mais eficaz. Pois, quando os atores participam ativamente do processo de negociações e encontram as soluções, o comprometimento e a responsabilidade se tornam parte integrante do procedimento de gestão da unidade, e deste desempenho dependem, não somente a sustentabilidade da natureza, mas, a permanência da população na área.

Disseminação da informação em empresas de capital aberto e os processos de mediação da informação

Corporate governance can be understood as management mechanisms that through external and internal controls are going to reduce the distance between minority stakeholders and the control power of the company. In that context, the information management, the information mediation and the information dissemination is very necessary, because the establishment of the good communication, quick, clear and voluntary, in order to establish a confidence climate in the relation of the company with the society, creditors, and collaborators especially with investors. In Brazil, the model created by the stock exchange of São Paulo called of new market , brings in his additional conduct rules purpose to them required by the Brazilian legislation and possessed like base the equity in the handling between part, the transparency in the disclosure of information and responsibility in the installment count. This article presents some considerations about the model of information management and accountability based on legal criteria, in additional standards of information disclosure, and the information mediation process relationship the corporate governança in the business environment.

Relações de trabalho dos jogadores profissionais do poker: um estudo à luz da psicossociologia

Pós-graduação em Psicologia - FCLAS

Soporte social, familiar y autoconcepto: relación entre los constructos

This study aimed at verifying the associations between social support, family support and self-concept in a group of men and women. In the male group there were negative correlations between family support and the factors negligence, aggression and indifference of the instrument of self-concept. In the female group, the total family support was positively correlated with sensuality and accountability, and negatively with uncertainty, and these three measures of the instrument of self-concept. The observed relationships between family support and social support were positive, for both men and women.

Internet e democracia: a qualidade da informação sobre políticas públicas de cultura em portais de governo

Public communication comprises the dissemination of information on the various aspects of public management, with transparency and accountability, including the use of the existing technological resources. Particularly in the field of cultural policies, the right to information must be exercised as a contribution to political participation and economic expansion. This paper presents the results of research that was investigated, through analysis of the content under thirteen categories of evaluation, of the quality of information on cultural policies in web portals of the different spheres of government in Brazil. The results show the lack of information on the processes of development and implementation of policies in that field.

Análise da relação entre as informações contábeis e o risco sistemático no mercado brasileiro

De acordo com a literatura existente, as informações contábeis representam um importante estimador dos fluxos de caixa futuros da empresa, servindo, portanto, para fins de avaliação do risco de um investimento em ações. Isso porque tais informações refletem a realidade econômico-financeira da empresa em um dado período, possuindo, consequentemente, relação com o risco sistemático de um investimento, o que justifica sua utilização para fins de decisões relacionadas à composição de um portfólio de ações. Dentro desse contexto, o presente trabalho busca apresentar evidências empíricas da relação entre as informações contábeis e o risco sistemático no mercado brasileiro. Mais especificamente, objetiva-se analisar a relação entre os betas contábeis e os betas de mercado de companhias no Brasil. Para isso, foram selecionadas 97 empresas, da Bolsa de Valores, Mercadorias e Futuros de São Paulo (BM&FBOVESPA), de 15 setores econômicos, entre o 1º trimestre de 1995 e o 3º trimestre de 2009. Foram utilizadas 468 variáveis contábeis. Para operacionalizar a relação entre as variáveis foi utilizado um modelo de regressão com dados em painel. Os resultados evidenciaram que alguns betas contábeis podem explicar o beta de mercado e podem fazê-lo de forma antecipada, podendo, ainda, melhorar a previsão do beta de mercado quando associados a betas de mercado históricos. Por outro lado, a maior parte das versões de betas contábeis apresentou relação pouco significativa ou mesmo inexistente.

Applicazione di strumenti e metodi per la gestione ambientale di un territorio vasto - Sviluppo di un sistema di gestione ambientale in un ente pubblico secondo lo schema europeo EMAS e analisi di un sistema energetico territoriale

Environmental Management includes many components, among which we can include Environmental Management Systems (EMS), Environmental Reporting and Analysis, Environmental Information Systems and Environmental Communication. In this work two applications are presented: the developement and implementation of an Environmental Management System in local administrations, according to the European scheme "EMAS", and the analysis of a territorial energy system through scenario building and environmental sustainability assessment. Both applications are linked by the same objective, which is the quest for more scientifically sound elements; in fact, both EMS and energy planning are oftec carachterized by localism and poor comparability. Emergy synthesis, proposed by ecologist H.T. Odum and described in his book "Environmental Accounting: Emergy and Environmental Decision Making" (1996) has been chosen and applied as an environmental evaluation tool, in order complete the analysis with an assessment of the "global value" of goods and processes. In particular, eMergy syntesis has been applied in order to improve the evaluation of the significance of environmental aspects in an EMS, and in order to evaluate the environmental performance of three scenarios of future evolution of the energy system. Regarding EMS, in this work an application of an EMS together with the CLEAR methodology for environmental accounting is discussed, in order to improve the identification of the environmental aspects; data regarding environmental aspects and significant ones for 4 local authorities are also presented, together with a preliminary proposal for the integration of the assessment of the significance of environmental aspects with eMergy synthesis. Regarding the analysis of an energy system, in this work the carachterization of the current situation is presented together with the overall energy balance and the evaluation of the emissions of greenhouse gases; moreover, three scenarios of future evolution are described and discussed. The scenarios have been realized with the support of the LEAP software ("Long Term Energy Alternatives Planning System" by SEI - "Stockholm Environment Institute"). Finally, the eMergy synthesis of the current situation and of the three scenarios is shown.

Determinanti Sociali e Governance della Salute in Zambia: Politiche di Sviluppo ed Empowerment Partecipativo

A 30 anni dalla Dichiarazione di Alma Ata, l'Organizzazione Mondiale della Sanità, sia nei lavori della Commissione sui Determinanti Sociali della Salute che nel corso della sua 62^ Assemblea (2009) ha posto nuovamente la sua attenzione al tema dei determinanti sociali della salute e allo sviluppo di una sanità secondo un approccio "Primary Health Care", in cui la partecipazione ai processi decisionali è uno dei fattori che possono incidere sull'equità in salute tra e nelle nazioni. Dopo una presentazione dei principali elementi e concetti teorici di riferimento della tesi: Determinanti Sociali della Salute, partecipazione ed empowerment partecipativo (Cap. 1 e 2), il lavoro di tesi, a seguito dell'attività di ricerca di campo svolta in Zambia (Lusaka, Kitwe e Ndola) e presso EuropeAid (Bruxelles), si concentra sui processi di sviluppo e riforma del settore sanitario (Cap. 3), sulle politiche di cooperazione internazionale (Cap.4) e sull'azione (spesso sperimentale) della società civile in Zambia, considerando (Cap. 5): le principali criticità e limiti della/alla partecipazione, la presenza di strumenti e strategie specifiche di empowerment partecipativo, le politiche di decentramento e accountability, le buone prassi e proposte emergenti dalla società civile, le linee e i ruoli assunti dai donatori internazionali e dal Governo dello Zambia. Con questa tesi di dottorato si è voluto evidenziare e interpretare sia il dibattito recente rispetto alla partecipazione nel settore sanitario che i diversi e contraddittori gradi di attenzione alla partecipazione delle politiche di sviluppo del settore sanitario e l'emergere delle istanze e pratiche della società civile. Tutto questo incide su spazi e forme di partecipazione alla governance e ai processi decisionali nel settore sanitario, che influenzano a loro volta le politiche e condizioni di equità in salute. La metodologia adottata è stata di tipo qualitativo articolata in osservazione, interviste, analisi bibliografica e documentale.

Tradurre per le imprese. Analisi e traduzione in inglese della Nota integrativa al Bilancio consolidato 2013 di MNLG S.r.l.-Holding Sorma Group

The aim of this dissertation is to provide a translation in English of the Notes on the Consolidated Financial Statements of MNLG S.r.l., holding company of the Italian Sorma Group. This translation work is one example of the technical material produced in accordance with the project called Language Toolkit, set up by the Chamber of Commerce of Forlì-Cesena, to support the internationalization of the companies established in the territory. This initiative has represented a unique opportunity for me to put into practice the knowledge and abilities learnt in the translation field during these years at university. It also allowed me to give a concrete purpose to my dissertation, that is to provide a technical document translated into a foreign language. By making its Consolidated Financial Statement readily available in English, the company MNLG S.r.l. can in fact increase the number of possible investors and guarantee a more transparent financial informative to its shareholders. This translation work is divided into six chapters: the first one describes the project, its main objectives and the ways in which it was developed. The second chapter deals with the notions of Consolidated Financial Statements and presents the accounting documents of which the Financial Statements are made up as well as the norms according to which they are prepared. The third chapter, instead, focuses on the translation procedure applied and especially on the documentation process, analysing the differences between the International Accounting Standards and the accounting standards used in Italy. The fourth chapter provides a description of the translation resources built for the translation of this specific document. The fifth chapter includes the English version of the Notes on the Consolidated Financial Statements and, to conclude, the sixth chapter analyses the difficulties encountered in translating and the strategies adopted to overcome them.

Response to the Discussion of "The Effect on Financial Reporting Quality of an Exemption From the SEC Reporting Requirements for Foreign Private Issuers"

We appreciate the thorough discussion provided by Professor Yuan Ding. His comments raise legitimate issues. In this response, we offer clarifications and suggest avenues for future research. Our response follows the structure of the discussant’s paper and elaborates on each point separately.

The Effect on Financial Reporting Quality of an Exemption From the SEC Reporting Requirements for Foreign Private Issuers

We test for differences in financial reporting quality between companies that are required to file periodically with the SEC and those that are exempted from filing reports with the SEC under Rule 12g3-2(b). We examine three earnings quality measures: conservatism, abnormal accruals, and the predictability of earnings. Our results, for all three measures, show different financial reporting quality for companies that file with the SEC than for companies exempt from filing requirements. This paper provides empirical evidence of a link between filing with the SEC and financial reporting quality for foreign firms.

Millennials: What Do We Really Know About Them?

While there are many articles in the popular press and practitioner journals concerning the Millennials (i.e., who they are and what we need to do about them), the academic literature on the subject is more limited. This chapter (1) extensively reviews this literature as published in practitioner, popular press, and academic journals across disciplines including psychology, sociology, management, human resources, and accounting education, and (2) surveys the generational study literature to determine what, if any, rigorous empirical studies exist to support (or refute) the existence of a distinct Millennial generational cohort. While the popular press is voluminous when it comes to avowed generational differences between Millennials and their predecessors, there is a paucity of peer-reviewed, academic, empirical work in the area and most of the latter suffers in some way from the overarching problem with generational research: the linear relationship between age, period, and generation that results in these variables being inherently entwined. However, even absent strong empirical evidence of a unique generational cohort, the literature offers extensive suggestions about what to do about the Millennials in our classrooms and work places. This paper better informs accounting faculty about the traits of the current generation of accounting students that are supported by empirical research versus claims made in the popular press. It argues for a more reasoned ‘‘continuous improvement’’ approach to Millennials while offering some classroom suggestions for accounting faculty members.

"From Dartboards to Dashboards: The Imperative of using Data to Improve Student Achievement"

Aimee Guidera, Director of the National Data Quality Campaign, delivered the second annual Lee Gurel '48 Lecture in Education, "From Dartboards to Dashboards: The Imperative of Using Data to Improve Student Outcomes." Aimee Rogstad Guidera is the Founding Executive Director of the Data Quality Campaign. She manages a growing partnership among national organizations collaborating to improve the quality, accessibility and use of education data to improve student achievement. Working with 10 Founding Partners, Aimee launched the DQC in 2005 with the goal of every state having a robust longitudinal data system in place by 2009. The Campaign is now in the midst of its second phase focusing on State Actions to ensure effective data use. Aimee joined the National Center for Educational Accountability as Director of the Washington, DC office in 2003. During her eight previous years in various roles at the National Alliance of Business, Aimee supported the corporate community's efforts to increase achievement at all levels of learning. As NAB Vice President of Programs, she managed the Business Coalition Network, comprised of over 1,000 business led coalitions focused on improving education in communities across the country. Prior to joining the Alliance, Aimee focused on school readiness, academic standards, education goals and accountability systems while in the Center for Best Practices at the National Governors Association. She taught for the Japanese Ministry of Education in five Hiroshima high schools where she interviewed educators and studied the Japanese education system immediately after receiving her AB from Princeton University’s Woodrow Wilson School of Public & International Affairs. Aimee also holds a Masters Degree in Public Policy from Harvard’s John F. Kennedy School of Government.

Servizi Sociali Territoriali e Università: Esempi di Sinergie Possibili per un Percorso di Qualità

Although – or because – social work education in Italy has for some 15 years now been exclusively in the domain of the university the relationship between the academic world and that of practice has been highly tenuous. Research is indeed being conducted by universities, but rarely on issues that are of immediate practice relevance. This means that forms of practice develop and become established habitually which are not checked against rigorous standards of research and that the creation of knowledge at academic level pays scant attention to the practice implications of social changes. This situation has been made even worse by the dwindling resources both in social services and at the level of the universities which means that bureaucratic procedures or imports of specialisations from other disciplines frequently dominate the development of practice instead of a theory-based approach to methodology. This development does not do justice to the actual requirements of Italian society faced with ever increasing post-modern complexity which is reflected also in the nature of social problems because it implies a continuation of a faith in modernity with its idea of technical, clear-cut solutions while social relations have decidedly moved beyond that belief. This discrepancy puts even greater strain on the personnel of welfare agencies and does ultimately not satisfy the ever increasing demands for quality and accountability of services on the part of users and the general public. Social workers badly lack fundamental theoretical reference points which could guide them in their difficult work to arrive at autonomous, situation-specific methodological answers not based on procedures but on analytical knowledge. Thirty years ago, in 1977, a Presidential Decree created the legal basis for the establishment of social service departments at the level of municipalities which created opportunities for the direct involvement of the community in the fight against exclusion. For this potential to be fully utilized it would have required the bringing together of three dimensions, the organizational structure, the opportunities for learning and research in the territory and the contribution by the professional community. As this did not occur social services in Italy still often retain the character of charity which does not concern itself with the actual causes of poverty and exclusion. This in turn affects the relationship with citizens in general who cannot develop trust in those services. Through uncritical processes of interaction Edgar Morin’s dictum manifests itself which is that without resorting to critical reflection on complexity interventions can often have an effect that totally the opposite to the original intention. An important element in setting up a dynamic interchange between academia and practice is the placement on professional social work courses. Here the looping of theory to practice and back to theory etc. can actually take place under the right organizational and conceptual conditions, more so than in abstract, and for practitioners often useless debates about the theory-practice connection. Furthermore, research projects at the University of Florence Social Work Department for instance aim at fostering theoretical reflection at the level of and with the involvement of municipal social service agencies. With a general constructive disposition towards research and some financial investment students were facilitated to undertake social service practice related research for their degree theses for instance in the city of Pistoia. In this way it was also possible to strengthen the confidence and professional identity of social workers as they became aware of the contribution their own discipline can make to practice-relevant research instead of having to move over to disciplines like psychology for those purposes. Examples of this fruitful collaboration were presented at a conference in Pistoia on 25 June 2007. One example is a thesis entitled ‘The object of social work’ and examines the difficult development of definitions of social work and comes to the conclusion that ‘nothing is more practical than a theory’. Another is on coping abilities as a necessary precondition for the utilization of resources supplied by social services in exceptional circumstances. Others deal with the actual sequence of interventions in crisis situations, and one very interestingly looks at time and how it is being constructed often differently by professionals and clients. At the same time as this collaboration on research gathers momentum in the Toscana, supervision is also being demanded more forcefully as complementary to research and with the same aim of profiling more strongly the professional identity of social work. Collaboration between university and social service filed is for mutual benefit. At a time when professional practice is under threat of being defined from the outside through bureaucratic prescriptions a sound grounding in theory is a necessary precondition for competent practice.