Tem-se como objetivo geral descrever e analisar as etapas percorridas para implantação do processo de avaliação da qualidade da assistência de enfermagem desenvolvido em um hospital universitário público. E como objetivos específicos, descrever a implementação do Programa de Qualidade Total e analisar os resultados das entrevistas, da observação do ambiente e da auditoria nas anotações de enfermagem realizadas em 2002, com pacientes internados em uma unidade médico-cirúrgica masculina do referido hospital. Trata-se de um estudo descritivo que utilizou o método quantitativo e o referencial teórico sobre qualidade total, auditoria e acreditação hospitalar. Os dados analisados provêm das três etapas do processo de avaliação da qualidade da assistência de enfermagem que consistiu na realização de entrevistas com 20% dos pacientes internados; na observação do ambiente onde o paciente estava inserido, incluindo nessa etapa a realização do exame físico, verificando in loco se os cuidados checados na prescrição de enfermagem foram realizados; e na auditoria das anotações de enfermagem efetuada nos prontuários dos mesmos pacientes entrevistados. Todos os critérios utilizados para coletar e analisar as informações foram discutidos e elaborados com os enfermeiros. Conclui-se que a equipe de enfermagem dessa instituição implementou vários processos de trabalho, utilizando-se das ferramentas preconizadas nos princípios da Qualidade Total. As políticas de contenção de gastos implementas pelo governo estadual impediram a reposição de pessoal e retiraram alguns benefícios que o trabalhador de enfermagem já havia conquistado, provocando revoltas e, trazendo conseqüências na organização e na manutenção dos processos de trabalho. A análise nos relatórios da unidade médico-cirúrgica masculina, demonstrou que a equipe atingiu, na opinião do paciente, o índice de prestar uma assistência de enfermagem segura nos itens referentes à Higiene e Conforto Físico, Atividades Físicas, Sono e Repouso. Para os itens referentes à Segurança Física e Nutrição e Hidratação alcançou o nível de assistência adequada, mas para os itens de Eliminações e Necessidades Emocionais alcançou o índice de assistência limítrofe. Para os itens de Necessidades Espirituais e Sociais os indicadores foram para uma assistência sofrível, demonstrando a pequena atenção que a equipe presta a esses aspectos. A análise referente à observação do ambiente também demonstrou que a equipe alcançou níveis de assistência adequada nos itens de Eliminações e Utilização de Equipamentos. Para os itens Atividade Física, Segurança Física a classificação da assistência foi segura, enquanto que para os itens de Higiene e Conforto Físico a classificação da assistência permaneceu sempre limítrofe. Mas o índice mais crítico foi em relação ao item Oxigênio e Ventilação que sempre permaneceu em assistência sofrível. Quanto aos resultados das auditorias realizadas nas anotações de enfermagem observou-se que, embora a equipe apresentasse melhora no preenchimento dos impressos, nunca atingiu o padrão estabelecido. O modelo de controle de qualidade utilizado nesse estudo mostrou ser um instrumento valioso para identificar a qualidade da prática assistencial executada pela equipe. / The main goal of this study is to describe and analyze the stages that take place through the implementation of the evaluation process in nursing care assistance developed in a public university hospital. As specific goals, it describes the implementation of the Total Quality Program and analyses results of interviews, environment observations and auditing nurses’ notes made in 2002 concerning patients admitted at the male medical-surgical unit of a public university hospital. It is a descriptive study in which a qualitative method was used as well as the theoretical reference on the total quality, auditing and hospital accrediting. The analyzed data were obtained from the three stages of the evaluation process of nursing assistance which consisted of interviews with 20% of the hospital patients; observation of the environment where the patient was inserted, and within this stage also the performance of the physical exams by checking in loco whether the prescribed nursing care was carried out; and auditing the nurses’ notes made in the medical reports of the interviewed patients. The criteria used to collect and analyze the information were discussed and elaborated together with the nurses. The conclusion was that the nursing team of that institution has implemented several working processes using the tools recommended by the Total Quality principles. State Government spending restraints impeded personnel replacement and took off from the nursing workers some benefits already achieved, what caused revolt and difficulties to the maintenance of the working process within the organization. The analysis of the reports of the male medical-surgical unit has proved that, in the patients’ opinion, the nursing team has reached the levels of a safe nursing care as far as Hygiene, Physical Comfort, Physical Activities, Sleep and Rest items were concerned. The team reached the level of adequate care for Physical Safety, Nutrition and Hydration items, although for the items Elimination and Emotional Needs the team reached the minimum care level. Items such as Spiritual and Social Needs reached the level of sufferable care, revealing low attention of the team to these aspects. The analysis of the environment observation also indicated that the team has reached the level of an adequate care for items such as Elimination and Equipment Utilization. Physical Activities and Physical Safety Care were classified as safe. Hygiene and Physical Comfort items maintained the classification of minimum care. The most critical index was the item related to Oxygen and Ventilation which remained as sufferable. As far as the results of auditing of the nurses’ observations are concerned it was observed that although the team’s performance improved in filling the forms it has never reached the established pattern. The quality control model used in this study proved to be a valuable instrument to identify the quality of the services of the nursing team.

University of Macau / Faculty of Business Administration. / Department of Accounting and Information Management

In response to the release of one of its Public Company Accounting Oversight Board (PCAOB or Board) inspection reports, Deloitte notes that “[p]rofessional judgments of reasonable and highly competent people may differ as to the nature and extent of necessary auditing procedures, conclusions reached and required documentation” (PCAOB, 2008, 30). Other responses to PCAOB findings echo this sentiment. Stakeholders need to understand causes of differences between experts’ professional judgments to effectively utilize PCAOB inspection findings and firms’ responses to those findings. This study uses Social Identity Theory to explore whether role identity as an audit partner, internal reviewer, or PCAOB inspector, influences an expert’s judgments in an ambiguous decision environment. I find that professional judgments do not differ based on professional identity. This study also examines whether the presence or absence of outcome knowledge explains judgment differences among auditing experts. Consistent with prior research, e.g. Peecher & Piercey, 2008, outcome knowledge does affect experts’ professional judgment. I also find that experts’ level of organizational identification and membership esteem impacts professional judgment. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2014. / FAU Electronic Theses and Dissertations Collection

I empirically investigate the managements’ decision to voluntarily disclose strategic information. While carrying a benefit of reduced information asymmetry, strategic information disclosure carries a cost of investors disagreeing with managements’ strategy and thus refusing to provide funding to the firm. Using a hand- collected sample of information releases, I identify firm characteristics that affect the likelihood of strategic information disclosure. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2015 / FAU Electronic Theses and Dissertations Collection

Made available in DSpace on 2015-12-03T18:35:03Z (GMT). No. of bitstreams: 1 Ronaldo_Froes_de_Carvalho.pdf: 745138 bytes, checksum: c7086f9120338412d7c5e47e4801ccb9 (MD5) Previous issue date: 2003-02-28 / The objective of this work is to present the concepts of internal controls and the importance they have to the various kinds of organizations in the present business scenario. Due to the business evolution and, mostly, to the competitiveness, companies need to be more and more qualified to obtain competitive advantages. The settlement of internal controls, with all the necessary components, consists of an important management tool to reach the organizational objectives, for such controls are able to guarantee reasonable protection to the company assets and trustworthy preparation and presentation of financial statements. Besides, they stimulate the compliance to the company policies and the reach of the operational efficiency. This work also approaches the responsibilities over the internal controls, taking as backstage a structured questionnaire applied in Brazil to a group of internal auditors, who are important elements for the success of a internal control system. / Este trabalho tem por objetivo apresentar os conceitos de controles internos e a import??ncia que representam para os diversos tipos de organiza????es no atual cen??rio dos neg??cios. Com a evolu????o dos neg??cios e, principalmente, da concorr??ncia, as empresas precisam ser cada vez mais competentes para obter vantagens competitivas. O estabelecimento de controles internos, com todos os componentes necess??rios, constitui-se numa importante ferramenta de gest??o para o alcance dos objetivos organizacionais, pois contribuem para a prote????o dos ativos da empresa e para fidedignidade na elabora????o e apresenta????o de relat??rios cont??beis. Al??m disso, estimulam a obedi??ncia ??s pol??ticas de uma empresa e o alcance da efici??ncia operacional. O trabalho discute tamb??m a responsabilidade sobre os controles internos, utilizando como pano de fundo, um question??rio estruturado aplicado no Brasil, a um grupo de auditores internos, que s??o elementos importantes para o sucesso de um sistema de controles internos.

Made available in DSpace on 2015-12-04T11:45:15Z (GMT). No. of bitstreams: 1 Clovis_Ailton_Madeira.pdf: 435537 bytes, checksum: ef1ddd0ef5328166081df8215eb9d46c (MD5) Previous issue date: 2001-05-24 / The research was mainly designed to evaluate the auditing teaching in undergraduate accounting courses. The evaluation process necessarily implies the selection of a parameter for reference purposes. For several reasons which are listed in the paper, the proposition put to the 16th Session of the UN Intergovernmental Working Group of Experts International Standards of Accounting and Reporting ("ISAR") held in Geneve, Switzerland. The syllabi provided in reply to our requests were compared with the basic contents of the suggested curriculum, which is divided into 13 sub-headings, each containing several topics of the main subject. As a result of this comparison, one concludes that the analyzed syllabi contained in the sample are well below the proposition requirements. By comparing the average syllabi contents with the suggested curriculum, it can be seen that only 28% of the requirements is complied with. An analysis of each item and sub-heading leads to the even more striking conclusions, e.g., the 3% reached by the "Evaluation of Computer-Based Corporate Systems" sub heading. Also, we asked for information on the books recommended in the courses. The answers to this question inspired the preparation of a comparative table of the three most commonly recommended books and that mentioned in the proposition, all with a view to determining the adherence level. Curiously enough, the average was 28%, the same as in the previous comparison. The information on the amount of time assigned to auditing classes showed that this time accounts for only 6% or approximately 150 classes/hours of the total course time/classes. As regards the professors' background, we found that. most of them do not even hold a master's degree and only two have a doctor's degree. As a corollary of this paper, some suggestions for academic research were made and propositions were put forward to coordinators of the "IES:" accounting courses, the Federal Accounting Board and the Ministry of Education and Sports. / O objetivo central da pesquisa foi avaliar o ensino de auditoria nos cursos de gradua????o de ci??ncias cont??beis. O processo de avalia????o implica, necessariamente, a escolha de um par??metro para refer??ncia. Por diversas raz??es, enumeradas no trabalho, foi escolhida a proposta apresentada na 16a. Reuni??o do Grupo de Trabalho Intergovernamental de Especialistas em Padr??es Internacionais de Contabilidade e de Relat??rios Cont??beis (ISAR), da Organiza????o das Na????es Unidas - ONU, realizada em Genebra - Su????a. Os programas dos cursos recebidos em resposta ?? pesquisa foram, ent??o, comparados com o conte??do b??sico do curr??culo sugerido, que ?? subdividido em 13 subt??tulos, composto, cada um, por diversos temas da mat??ria. O resultado desta compara????o conduz ?? conclus??o de que os programas analisados na amostra, est??o muito aqu??m dos requisitos contidos naquela proposta. A m??dia geral dos itens contidos nos programas dos cursos versus o conte??do sugerido demonstra que apenas 28% dos requisitos est??o sendo atendidos. A an??lise individual dos itens e dos subt??tulos levam a conclus??es ainda mais contundentes, como o n??vel de 3% alcan??ado pelo subt??tulo "Avalia????o dos sistemas empresariais baseados em computadores". A pesquisa solicitou, ainda, informa????es sobre a bibliografia utilizada nos cursos; as informa????es recebidas em resposta a este quesito inspiraram a elabora????o de um quadro comparativo entre o conte??do das 3 bibliografias mais citadas e aquele contido na proposta de curr??culo, no sentido de observar o n??vel de ader??ncia existente. O resultado n??o foi diferente; curiosamente, a m??dia geral tamb??m foi de 28%. As informa????es da carga hor??ria alocada ??s disciplinas de auditoria demonstraram que esta, em m??dia, corresponde a apenas 6% do total de horas/aula do curso, ou seja, aproximadamente 150 horas/aula. No que diz respeito ?? forma????o dos professores, tamb??m observou-se que a maioria ainda n??o possui t??tulo de mestre e que apenas 2 s??o doutores. Como corol??rio deste trabalho, foram oferecidas algumas sugest??es visando novas pesquisas acad??micas, al??m de propostas para os coordenadores de cursos de contabilidade das IES, para o Conselho Federal de Contabilidade e para o Minist??rio da Educa????o e do Desporto. / The research was mainly designed to evaluate the auditing teaching in undergraduate accounting courses. The evaluation process necessarily implies the selection of a parameter for reference purposes. For several reasons which are listed in the paper, the proposition put to the 16th Session of the UN Intergovernmental Working Group of Experts International Standards of Accounting and Reporting ("ISAR") held in Geneve, Switzerland. The syllabi provided in reply to our requests were compared with the basic contents of the suggested curriculum, which is divided into 13 sub-headings, each containing several topics of the main subject. As a result of this comparison, one concludes that the analyzed syllabi contained in the sample are well below the proposition requirements. By comparing the average syllabi contents with the suggested curriculum, it can be seen that only 28% of the requirements is complied with. An analysis of each item and sub-heading leads to the even more striking conclusions, e.g., the 3% reached by the "Evaluation of Computer-Based Corporate Systems" sub heading. Also, we asked for information on the books recommended in the courses. The answers to this question inspired the preparation of a comparative table of the three most commonly recommended books and that mentioned in the proposition, all with a view to determining the adherence level. Curiously enough, the average was 28%, the same as in the previous comparison. The information on the amount of time assigned to auditing classes showed that this time accounts for only 6% or approximately 150 classes/hours of the total course time/classes. As regards the professors' background, we found that. most of them do not even hold a master's degree and only two have a doctor's degree. As a corollary of this paper, some suggestions for academic research were made and propositions were put forward to coordinators of the "IES:" accounting courses, the Federal Accounting Board and the Ministry of Education and Sports.

Made available in DSpace on 2015-12-04T11:45:18Z (GMT). No. of bitstreams: 1 Marcelo_Gomes_de_Barros.pdf: 512439 bytes, checksum: 648452f88c671e15ddcdd5bd166e392c (MD5) Previous issue date: 2003-07-01 / In this beginning of the century XXI, Brazil reached an incommensurable managerial development, proportionate for the effect in chain of the globalization, going by countless restructurings and reengineeries, taking the extinction of several tasks, with objective of accompanying what it happens in the world, ending, mainly, with the bureaucratization that our settled business foundations, leverage the speed of the information and of the electric outlet of decision on behalf of the Society, besides the placement of the national company in the global competitive market. With the change of the atmosphere and of the needs of the companies, the audit services rendered was forced to accompany this evolution on behalf of your subsistence, fact that generated the development of the accounting class, as the improvement of the quality in the services rendered and the progresses of your legislation. This new atmosphere brought new perspectives, the simple execution of the contracted task became the minimum and the excellence in the service installment it became the indispensable, the contracted and it stopped being it "non-participative" with specific and limited functions to become a collaborator in the creation of new ideas, contributing to the improvement of the atmosphere and of the system of information, acting as facilitator in the visualization of the tools " for electric outlet of decisions, as well as, suggesting alternative roads to find the best solution. To reach this status, the technological evolution of the audit atmosphere it was vital, providing the automation of your processes, generating an evolution of the traditional auditor's profile-that that corroborates the information of the financial demonstrations to emit your opinion-for an ally that contributes to the improvement of the company, seeking the mutual growth. Through the field research, this work can reach your objectives, making a mapping of the current situation on the use tools auditing "Computer Audit Techniques and Tools - CAATs" - to help of the financial statement review by audits' company, seeking to heal the audit customers' needs, supporting the concern of the companies of independent audit in they automate your work stages, creating space for the creation of talents, properly valued by the acquired knowledge. In add the objective of this work is to provide to the literary atmosphere before not the compilation of information available to the interested ones in the subject. / In this beginning of the century XXI, Brazil reached an incommensurable managerial development, proportionate for the effect in chain of the globalization, going by countless restructurings and reengineeries, taking the extinction of several tasks, with objective of accompanying what it happens in the world, ending, mainly, with the bureaucratization that our settled business foundations, leverage the speed of the information and of the electric outlet of decision on behalf of the Society, besides the placement of the national company in the global competitive market. With the change of the atmosphere and of the needs of the companies, the audit services rendered was forced to accompany this evolution on behalf of your subsistence, fact that generated the development of the accounting class, as the improvement of the quality in the services rendered and the progresses of your legislation. This new atmosphere brought new perspectives, the simple execution of the contracted task became the minimum and the excellence in the service installment it became the indispensable, the contracted and it stopped being it "non-participative" with specific and limited functions to become a collaborator in the creation of new ideas, contributing to the improvement of the atmosphere and of the system of information, acting as facilitator in the visualization of the tools " for electric outlet of decisions, as well as, suggesting alternative roads to find the best solution. To reach this status, the technological evolution of the audit atmosphere it was vital, providing the automation of your processes, generating an evolution of the traditional auditor's profile-that that corroborates the information of the financial demonstrations to emit your opinion-for an ally that contributes to the improvement of the company, seeking the mutual growth. Through the field research, this work can reach your objectives, making a mapping of the current situation on the use tools auditing "Computer Audit Techniques and Tools - CAATs" - to help of the financial statement review by audits' company, seeking to heal the audit customers' needs, supporting the concern of the companies of independent audit in they automate your work stages, creating space for the creation of talents, properly valued by the acquired knowledge. In add the objective of this work is to provide to the literary atmosphere before not the compilation of information available to the interested ones in the subject. / Neste in??cio do s??culo XXI, o Brasil alcan??ou um desenvolvimento empresarial incomensur??vel, proporcionado pelo efeito em cadeia da globaliza????o, passando por in??meras reestrutura????es e reengenharias, levando a extin????o de diversas tarefas, com o objetivo de acompanhar o que acontece no mundo, acabando, principalmente, com a burocratiza????o que enra??za nossos alicerces de neg??cio, acelerando a velocidade da informa????o e da tomada de decis??es em prol da entidade, al??m da coloca????o da empresa nacional no mercado competitivo global. Com a mudan??a do ambiente e das necessidades das empresas, a presta????o de servi??os de auditoria foi for??ada a acompanhar esta evolu????o em prol de sua subsist??ncia, fato que gerou o desenvolvimento da classe cont??bil, com melhoria da qualidade na presta????o de servi??os e avan??os da legisla????o pertinente. Este novo ambiente trouxe novas perspectivas, a simples execu????o da tarefa contratada passou a ser o m??nimo e a excel??ncia na presta????o de servi??o passou a ser o indispens??vel, com o contratado deixando de ser o "n??o participativo" com fun????es espec??ficas e limitadas para se tornar um colaborador na cria????o de novas id??ias, contribuindo para a melhoria do ambiente e do sistema de informa????es, agindo como facilitador na visualiza????o das ferramentas para tomada de decis??es, bem como sugerindo caminhos alternativos para encontrar a melhor solu????o. Para alcan??ar este status, a evolu????o tecnol??gica do ambiente de auditoria foi vital, proporcionando a automatiza????o de seus processos, gerando uma evolu????o do perfil do auditor tradicional - aquele que corrobora as informa????es das demonstra????es financeiras para emitir sua opini??o - para um aliado que contribui para a melhoria da empresa, visando o crescimento m??tuo. Por meio de pesquisa de campo, este trabalho pode alcan??ar seus objetivos, efetuando um mapeamento da situa????o atual sobre o uso das ferramentas de auditoria "Computer Audit Auxiliary Techniques and Tools - CAATs" - pelas empresas de auditoria no aux??lio da revis??o das demonstra????es financeiras, visando sanar as necessidades dos clientes de auditoria, dando apoio ??s empresas de auditoria independente em seu esfor??o de automatiza????o das etapas de trabalho, criando espa??o para a cria????o de talentos, devidamente valorizados pelo conhecimento adquirido. Adicionalmente, este trabalho tem como objetivo proporcionar ao ambiente liter??rio a compila????o de informa????es antes n??o dispon??veis aos interessados.

Made available in DSpace on 2015-12-04T11:45:35Z (GMT). No. of bitstreams: 1 Weslley_Souza_do_Nascimento.pdf: 1033793 bytes, checksum: f3dd155a0470eac823e9fc0da1cab344 (MD5) Previous issue date: 2003-12-08 / This dissertation aims at verifying the effectiveness of internal audit in the processes of detection of frauds committed against companies. The study of the subject fraud has become opportune nowadays, once many financial and accounting scandals have been discussed due to of the impact caused in the world financial market. The research begins by the study of how the audit profession appeared in the world, verifying the evolution of internal audit in Brazil and demonstrating data about the professionals belonging to this field in the mentioned country. Then, the concepts that involve the task of detecting frauds, which are internal control, fraud and its different types and error, besides the own concept of internal audit, are analyzed. The audit procedures help data analysis and guarantee the trustworthiness of the tests applied by the auditor, once technology helps them to go hand in hand with the computerization of the audit process. In order to corroborate the bibliographical survey a field work with the purpose of ratifying the conclusions found in the bibliography was made, thus, proving the formulated hypothesis. We researched private sector companies located in the state of S??o Paulo and considered big, based on the income tax criterion in Brazil.The answers to this research were tabulated and confirmed some conclusions in relation to the performance of internal audit in fraud atmosphere. The conclusions confirm that internal audit is effective in the detection of many types of frauds against companies, since the professionals make use of audit procedures together with the computer programs available in the market or developed by audit companies. / Esta disserta????o tem por objetivo principal a verifica????o da efic??cia da Auditoria Interna nos processos de descobertas de fraudes cometidas contra as empresas. O estudo do assunto fraude torna-se oportuno na atualidade uma vez que diversos esc??ndalos financeiros e cont??beis est??o sendo comentados, em face do impacto causado no mercado financeiro mundial. A pesquisa inicia-se com o estudo do surgimento da fun????o de auditoria no mundo, verificando-se a evolu????o da Auditoria Interna no Brasil e demonstrando-se dados acerca destes profissionais no pa??s. Em seguida, s??o analisados os conceitos que envolvem os trabalhos de detec????o de fraudes pela auditoria, os quais s??o: controle interno, fraude e seus diferentes tipos e erro, al??m do pr??prio conceito de Auditoria Interna. Os procedimentos de auditoria auxiliam a an??lise dos dados e garantem confiabilidade aos testes aplicados pelo auditor, uma vez que as tecnologias o ajudam a acompanhar a informatiza????o dos processos auditados. A fim de corroborar o trabalho bibliogr??fico foi elaborada uma pesquisa de campo com o prop??sito de ratificar as conclus??es encontradas na bibliografia, comprovando assim a hip??tese formulada. Foram pesquisadas empresas do setor privado, estabelecidas no estado de S??o Paulo e consideradas de grande porte com base no crit??rio de enquadramento do Imposto de Renda no Brasil. As respostas ?? pesquisa foram tabuladas e confirmaram algumas conclus??es em rela????o ?? atua????o da Auditoria Interna no ambiente de fraudes. As conclus??es apontam para a comprova????o de que a Auditoria Interna ?? eficaz nos trabalhos de detec????o dos diversos tipos de fraudes cometidos contra as empresas, desde que tais profissionais se utilizem dos procedimentos de auditoria aliados aos softwares dispon??veis no mercado ou desenvolvidos pelas empresas de auditoria.

O objetivo principal desse estudo é explicar a extensão em que os padrões de mapeamento cerebral acompanham os padrões comportamentais de julgamentos de auditores e contadores, quando da avaliação de evidências para decisões de continuidade operacional. Para isso, foi adaptado o protocolo comportamental do Asare (1989), bem como foi utilizado o método desenvolvido pelo laboratório EINA, para coleta de dados por meio de eletroencefalograma (EEG) e elaboração do mapeamento cognitivo cerebral. Adicionalmente, visando o enriquecimento da discussão científica acerca da contabilidade, destacam-se as hipóteses formuladas por Basu e Waymire (2006), Dickhaut (2009) e Dickhaut et al. (2010), utilizando bases biológicas (cerebrais) para predizer a evolução das normas contábeis. O planejamento dessa pesquisa exploratória contemplou a investigação do relacionamento entre a teoria de atualização de crenças (HOGARTH; EINHORN, 1992) e as bases neurocientíficas, para uma amostra composta por 25 indivíduos (12 auditores e 13 contadores). Como resultado, auditores e contadores apresentaram julgamentos similares, quanto à continuidade operacional da companhia, sobretudo ao demonstrarem maior sensibilidade aos blocos de evidências negativas (HOGARTH; EINHORN, 1992). Apesar dos julgamentos similares, os resultados apresentaram padrões de processamento cerebral divergentes entre os grupos, ensejando que raciocínios distintos foram utilizados para chegar às estimativas de continuidade. Durante o processo decisório, os auditores apresentaram padrões de processamento cerebral homogêneos, enquanto os contadores evidenciaram a ocorrência de conflitos e maior esforço cognitivo (ROCHA; ROCHA, 2011). Para os dois grupos, observa-se a ocorrência de maximização (minimização) dos julgamentos em áreas cerebrais associadas à identificação das necessidades e motivações atreladas ao relacionamento do indivíduo com o seu grupo social. Essa premissa foi reforçada pela inexistência de diferenças significativas entre os mapas de regressão de auditores e contadores, levando à interpretação dos achados dos grupos como um comportamento cerebral homogêneo (DICKHAUT et al., 2010; ROCHA; ROCHA, 2011; SINGER, 2009). / The main purpose of this research is to investigate the extent to which auditors and accountants\' brain mapping patterns follow the behavioral patterns in the sequential assessment of evidences when making judgments about going concern opinion. The behavioral protocol used by Asare (1989) was adapted and the method developed by EINA laboratory was used for data collection (electroencephalogram - EEG) and construction of the cognitive brain mapping. In addition, the hypotheses formulated by Basu & Waymire (2006), Dickhaut (2009) and Dickhaut et al. (2010) were retrieved to enrich the scientific accounting discussion, using biological (brain) basis to predict the accounting standards evolution. This exploratory research was designed to investigate the relationship between belief-adjustment theory (HOGARTH; EINHORN, 1992) and the underpinnings of neurosciences used to test the behavioral and physiological hypotheses. The sample consisted of 25 participants (12 auditors and 13 accountants). Findings showed that auditors and accountants had similar going concern judgments, especially because they were more sensitive to negative evidences (HOGARTH; EINHORN, 1992). Notwithstanding similar judgments, results showed distinct patterns of brain processing indicating different reasoning to estimate the going concern probability. During the decision process, auditors had homogeneous patterns of brain processing, while patterns from accountants indicated the occurrence of conflicts and greater cognitive effort (ROCHA; ROCHA, 2011). Furthermore, findings showed maximization (minimization) of judgments in brain areas associated with the identification of needs and motivations linked to the individual\'s relationship with the related social group. This assumption was reinforced by the absence of significant differences between the regression brain maps of auditors and accountants, showing homogeneous brain behavior (DICKHAUT et al., 2010; ROCHA; ROCHA, 2011; SINGER, 2009).

Este trabalho enfoca a questão da segurança viária na cidade de Belém. Para a realização do trabalho, foi feito um diagnóstico sobre a gestão da segurança viária na cidade e um estudo dos acidentes de trânsito em dez pontos considerados pelas autoridades como os mais problemáticos, que incluiu a análise das causas dos acidentes através de auditorias de campo. Também são apresentadas algumas propostas para melhoria da gestão da segurança viária na cidade, bem como propostas específicas para redução dos acidentes nos locais estudados. As propostas genéricas para a melhoria da segurança viária em Belém são: campanhas educativas mais eficientes; melhoria da gestão da segurança do trânsito; aumento do número de fiscais de trânsito e melhoria do esquema de fiscalização; montagem de uma equipe permanente de técnicos com objetivo de identificar os pontos críticos, realizar auditorias de campo para identificar as causas dos acidentes e propor e implantar soluções para redução dos mesmos; etc. / This research focuses on the traffic safety problem in Belém city. For the accomplishment of the work, it was made a diagnosis remains to the traffic safety\'s management in the city and a study of the traffic accidents in ten points considered by the authorities as the most problematic, that it included the analysis of the accidents causes through field auditing. Also some proposals for improvement of the traffic safety\'s management in the city, as well as specific proposals for accidents reduction in the studied places. The generic proposals for the traffic safety\'s improvement in Belém are: more efficient educational campaigns; improvement of the traffic safety\'s management; increase of the number of traffic district attorney and improvement of the inspection plan; assembly of a permanent technicians team with goal of identifying the critical points, to accomplish field auditing in order to identify the accidents causes and, to propose and to establish solutions for reduction of the same ones; etc.