A presença do homo academicus na contabilidade: um olhar bourdieusiano sobre o contexto social do desenvolvimento da produção científica contábil brasileira

Esta pesquisa investiga o contexto social do desenvolvimento da produção científica contábil brasileira, defendendo a tese de que os agentes, no decorrer do processo de divulgação de suas investigações, estão priorizando aspectos produtivistas e quantitativos e, consequentemente, deixando em segundo plano a preocupação qualitativa e epistemológica [vigilância crítica] de tal produção. Fundamentado na Teoria de Campos de Pierre Bourdieu, este estudo busca relacionar a socialização acadêmica, o habitus dos agentes imbricados no campo, a distribuição do capital científico na área contábil e as características epistemológicas das publicações científicas da área, para obtenção das evidências sobre a problemática levantada. Trata-se de um levantamento operacionalizado por meio de entrevista semiestruturada, com uma amostra de 9 respondentes e estudo documental, com uma amostra de 43 artigos. Os dados foram analisados com emprego da técnica de análise de conteúdo. Apoiando-se em Bourdieu (2004, 2008, 2009, 2011, 2013) foram encontradas evidências de que as teorias, conceitos, metodologias, técnicas e demais escolhas realizadas pelos pesquisadores da área contábil, na maioria das vezes, não passam de manobras estratégicas que visam conquistar, reforçar, assegurar ou derrubar o monopólio da autoridade científica, visando a obtenção de maior poder simbólico no campo. Com relação ao habitus dos agentes pertencentes ao campo científico contábil, constatou-se uma tendência ao produtivismo em consequência das determinações dos órgãos reguladores da pesquisa em contabilidade (CAPES) e das lutas simbólicas travadas no campo para obtenção da autoridade científica. No tocante à socialização acadêmica, reforçou-se a presença de condutas produtivistas, por meio dos programas de pós-graduação stricto sensu, que repassam aos agentes as regras do jogo científico, doutrinando-os na maneira de publicar grande quantidade de comunicações em pouco tempo e com menos custos. As análises epistemológicas puderam triangular os dois últimos constructos, a fim de lhes dar validade, e evidenciaram uma preferência por temáticas que envolvem a contabilidade destinada aos usuários externos e procedimentos contábeis destinados ao mercado financeiro, privilegiando a utilização de dados secundários, por meio de pesquisas documentais. Em termos metodológicos, constatou-se a presença unânime de estudos positivistas, com alguns aspectos empiristas, mostrando uma ausência de inovação em termos de pesquisas norteadas por abordagens metodológicas alternativas e utilização de modelos econométricos para explicar a realidade observada sem teoria para embasar e explicar esses modelos. Por fim, a distribuição do capital simbólico no campo, mostrou que individualmente nenhum agente desponta com maior capital científico, mas, institucionalmente, a FEA/USP ocupa essa posição de destaque. Por conseguinte, pôde-se concluir que o campo científico contábil permanece estagnado e sem grandes modificações teóricas, pelo fato do produtivismo e das lutas simbólicas no interior do campo; fatos esses que, de certa maneira, motivaram a criação de uma espécie de \"receita mágica para publicar\" ou \"formato ideal\" legitimado, institucionalizado e difícil de ser modificado, a não ser que ocorra uma revolução científica que mude o paradigma existente

History and Epistemology of Science in the Classroom: The Synthesis of Quinine as a Proposal

The history of the quinine synthesis can be used as a case study to emphasize that science is influenced by social and historical processes. The first efforts toward the synthesis of this substance, which until recently was the only treatment for malaria, were by Perkin in 1856 when, trying to obtain quinine,,. he synthesized mauveine. Since then, the quest for the total synthesis of quinine involved several characters in a web of controversies. A major step in this process was made in 1918 by Rabe and Kindler, who proposed the synthesis of quinine from quinotoxine. Twenty-six years later, after obtaining the total synthesis of quinotoxine, Woodward and Doering announced the total synthesis of quinine. However, the lack of experimental details about Rabe and Kindler's process, associated with Woodward and Doering's failure to reproduce it, raised a series of doubts about the synthesis. Stork and colleagues questioned the veracity of the experimental data and even the scientific reputation of the involved researchers. Doubts remained alive until 2008, when Williams and Smith reported, not without reservations, the reproducibility of Rabe and Kindler's protocol. The scientific knowledge as a social and historical development, its legitimating process, and the absence of neutrality in science constitute aspects that can be discussed from this case study, providing significant contributions to science education, in particular, to the initial or continued training of chemistry teachers.

Lake metabolism and the diel oxygen technique: State of the science

Significant improvements have been made in estimating gross primary production (GPP), ecosystem respiration (R), and net ecosystem production (NEP) from diel, “free-water” changes in dissolved oxygen (DO). Here we evaluate some of the assumptions and uncertainties that are still embedded in the technique and provide guidelines on how to estimate reliable metabolic rates from high-frequency sonde data. True whole-system estimates are often not obtained because measurements reflect an unknown zone of influence which varies over space and time. A minimum logging frequency of 30 min was sufficient to capture metabolism at the daily time scale. Higher sampling frequencies capture additional pattern in the DO data, primarily related to physical mixing. Causes behind the often large daily variability are discussed and evaluated for an oligotrophic and a eutrophic lake. Despite a 3-fold higher day-to-day variability in absolute GPP rates in the eutrophic lake, both lakes required at least 3 sonde days per week for GPP estimates to be within 20% of the weekly average. A sensitivity analysis evaluated uncertainties associated with DO measurements, piston velocity (k), and the assumption that daytime R equals nighttime R. In low productivity lakes, uncertainty in DO measurements and piston velocity strongly impacts R but has no effect on GPP or NEP. Lack of accounting for higher R during the day underestimates R and GPP but has no effect on NEP. We finally provide suggestions for future research to improve the technique.

Philosophy of Computer Science and its Effect on Education: Towards the Construction of an Interdisciplinary Group

This article presents an interdisciplinary experience that brings together two areas of computer science; didactics and philosophy. As such, the article introduces a relatively unexplored area of research, not only in Uruguay but in the whole Latin American region. The reflection on the ontological status of computer science, its epistemic and educational problems, as well as their relationship with technology, allows us to elaborate a critical analysis of the discipline and a social perception of it as a basic science.

On the political dimension of political science – a few words about political dimension as the final judgment and reasoning

The subject of the text is the issue of the "political", which is defined as the nature and level of the final judgment and ultimate reasoning. The issues of this kind of the "political" has been attempted to distinguish in political sciences. The text focuses on: (1) the scientist as an agent for the final judgment and reasoning, (2) the subject of study of political science, (3) "theoretical strategies" in the science of politics. The latter problem has been discussed mainly on the example of Polish political science. Discussed were among others: (1) "the dilemma of scale", (2) limited operational capacity (methodological and theoretical), (3) aesthetic imagery of political life, (4) structural ignorance in the field of ontology, epistemology and methodology.

Planning, operations and data handling of planetary science missions

Dissertação para obtenção do Grau de Mestre em Engenharia Física

How effective is dog culling in controlling zoonotic visceral leishmaniasis? a critical evaluation of the science, politics and ethics behind this public health policy

INTRODUCTION: Zoonotic kala-azar, a lethal disease caused by protozoa of the genus Leishmania is considered out of control in parts of the world, particularly in Brazil, where transmission has spread to cities throughout most of the territory and mortality presents an increasing trend. Although a highly debatable measure, the Brazilian government regularly culls seropositive dogs to control the disease. Since control is failing, critical analysis concerning the actions focused on the canine reservoir was conducted. METHODS: In a review of the literature, a historical perspective focusing mainly on comparisons between the successful Chinese and Soviet strategies and the Brazilian approach is presented. In addition, analyses of the principal studies regarding the role of dogs as risk factors to humans and of the main intervention studies regarding the efficacy of the dog killing strategy were undertaken. Brazilian political reaction to a recently published systematic review that concluded that the dog culling program lacked efficiency and its effect on public policy were also reviewed. RESULTS: No firm evidence of the risk conferred by the presence of dogs to humans was verified; on the contrary, a lack of scientific support for the policy of killing dogs was confirmed. A bias for distorting scientific data towards maintaining the policy of culling animals was observed. CONCLUSIONS: Since there is no evidence that dog culling diminishes visceral leishmaniasis transmission, it should be abandoned as a control measure. Ethical considerations have been raised regarding distorting scientific results and the killing of animals despite minimal or absent scientific evidence

Portuguese publication in the aim of regional science: a study of articles published in RPER from 2003 to 2015

This paper is a study of the full content of articles published by RPER, the Portuguese Review of Regional Studies, from the time it was launched in 2003 until the first quarter of 2015. RPER is a journal edited by the Portuguese section of the European Regional Science Association, which was established in the first half of the 1980s. The Association (APDR) and the journal are the result of contributions by researchers and technicians from different scientific fields, including mainly Economics, Geography, Sociology, Engineering and Architecture. The main focus of these contributions is the socio-economic life of concrete sites, and the way this life is conditioned by resources and capabilities, the historical and cultural heritage and institutions. Content analysis was undertaken to identify the main subjects chosen during the total period under analysis, the nature of the articles published (theoretical or empirical) and the main analytical framework used. The analysis also covers sub-periods to investigate major trends found in terms of subjects chosen and analytical methods, questioning the rationale behind them. The paper concludes with a few notes regarding the social echo the research received and an identification of the main limitations of the research. In the first part of the article, we conduct a summary review of the genesis and evolution of Regional Science at international level to serve as a basis for the empirical approach developed.