Orientador: Maristela Pereira Fritzen. / Dissertação (Mestrado em Educação) - Programa de Pós-Graduação em Educação, Centro de Ciências da Educação, Universidade Regional de Blumenau, Blumenau.

Orientador: Otilia Lizete de Oliveira Martins Heinig. / Dissertação (Mestrado em Educação) - Programa de Pós-Graduação em Educação, Centro de Ciências da Educação, Universidade Regional de Blumenau, Blumenau.

Orientador: Adolfo Ramos Lamar. / Dissertação (Mestrado em Educação) - Programa de Pós-Graduação em Educação, Centro de Ciências da Educação, Universidade Regional de Blumenau, Blumenau.

Orientador: Vânia Tanira Biavatti. / Dissertação (Mestrado em Ciências Contábeis) - Programa de Pós-Graduação em Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Regional de Blumenau, Blumenau.

Orientador: Rita Buzzi Rausch. / Dissertação (Mestrado em Educação) - Programa de Pós-Graduação em Educação, Centro de Ciências da Educação, Universidade Regional de Blumenau, Blumenau.

Orientador: Adriana Fischer. / Dissertação (Mestrado em Educação) - Programa de Pós-Graduação em Educação, Centro de Ciências da Educação, Universidade Regional de Blumenau, Blumenau.

Orientador: Adriana Fischer. / Coorientador: Cyntia Bailer. / Dissertação (Mestrado em Educação) - Programa de Pós-Graduação em Educação, Centro de Ciências da Educação, Universidade Regional de Blumenau, Blumenau.

Made available in DSpace on 2015-12-03T18:33:05Z (GMT). No. of bitstreams: 1 Marcelo_Dib_Basilio.pdf: 577030 bytes, checksum: eda713f8609ca4c1ba0ccd63d4f56509 (MD5) Previous issue date: 2005-09-27 / The Brazilian University Education attends an ever growing demand of students from the secondary school. The government, in a certain way, has been taking some measures in order to find a solution to the Education problem, which has been causing several changes in the Educational Institutions that are part of this system, as well as in the legislation that regulates the dynamics of this sector. In such context, a new form of Professional Education emerges, the Technology University Courses. Being searched for continuously by students back in the 70's, they now recover their importance in the Superior Education scenario with a new format based on essential competences so that the student can receive a graduation degree along with a diploma and have a well defined professional role in the labor market, where the competitive advantage is more and more within the scope of its Human Resources. In this regard, this piece of work refers specifically to the implantation of these courses with this new format in the city of S??o Paulo, commercial center of vital importance in Brazil. In order to reach the objectives of this work, a theoretical bibliographic research was necessary, as well as the study of the present legislation and interviews with the Head People of Private Institutions that have implanted such courses initially and served as experimental cases to make the curricula by competences the way they are made today - in a modular way, with a short duration, low costs for the student and the possibility of a continuity of the studies in matter of Post-Graduation, either Lato or Stricto Sensu. From the results achieved on the interviews and using theoretical foundation as basis, the Technology University Courses, also known as Tecn??logos, represent an extremely important role in the Education and a very important role in the Private Education Institutions, where they found a solution to fill the classrooms that had been threatened after the extinction of Technical Courses in the secondary school. / A Educa????o Superior brasileira atende uma demanda cada vez maior de estudantes oriundos do ensino m??dio, o governo de certa forma tem tomado a????es para encontrar uma solu????o para o problema da Educa????o, o que tem causado diversas mudan??as tanto quanto nas Institui????es Educacionais que fazem parte desse sistema como na legisla????o que regula as din??micas desse setor. Nesse contexto, surge uma nova forma de Educa????o Profissional, os Cursos Superiores de Tecnologia, que foram muito procurados por estudantes na d??cada de 70, volta a receber import??ncia no cen??rio da Educa????o Superior com uma nova formata????o baseada por compet??ncias essenciais para que o estudante possa receber uma forma????o de gradua????o com direito a diploma????o e tenha um papel profissional bem definido no mercado de trabalho, onde a vantagem competitiva est?? cada vez mais na compet??ncia de seus Recursos Humanos. Neste sentido, este trabalho trata especificamente da implanta????o desses cursos com essa nova formata????o na cidade de S??o Paulo, p??lo mercadol??gico de vital import??ncia no Brasil. Para atingir os objetivos deste trabalho, foi necess??ria pesquisa bibliogr??fica te??rica, assim como estudo da legisla????o vigente e entrevistas feitas com Mantenedores de Institui????es Particulares que implantaram os cursos inicialmente e serviram de caso experimental para que fossem feitas os curr??culos por compet??ncias da forma em que ?? feita atualmente de forma modular, com curta dura????o, baixo custo para o aluno e possibilidade de continua????o dos estudos em mat??ria de P??s-Gradua????o, tanto Lato quanto Stricto Sensu. A partir dos resultados obtidos nas entrevistas e com base na fundamenta????o te??rica, os Cursos Superiores de Tecnologia, ou Tecn??logos como s??o conhecidos, representam um papel extremamente importante na Educa????o como representam um papel muito importante nas Institui????es de Educa????o Particulares, onde encontraram uma solu????o para preencher as salas de aula que haviam sido amea??adas com a extin????o dos Cursos T??cnicos de Ensino M??dio.

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 2015-12-04T11:45:16Z (GMT). No. of bitstreams: 1 Valquiria_Pinheiro_de_Souza.pdf: 961283 bytes, checksum: 820051aa484a7bead9c47ccb4ec31e4b (MD5) Previous issue date: 2006-08-31 / The aim of this work is to analyze the conditions of Environmental Accounting teaching offer in the courses of Accounting Sciences in Brazil and the spread of this subject in books and professional and academic journals during the last 4 years. To reach the proposed objective, the data were initially collected in the curricular structure of the degree courses in Accounting Sciences presented by all of the teaching institutions contained in the INEP/MEC data base, in order to identify the presence of the Environmental Accounting discipline. Then, questionnaires addressed to the coordinators and professors of the Courses of Accounting Sciences of S??o Paulo were elaborated and applied in an exploratory way to verify their perceptions of the teaching of the Environmental Accounting. Finally, the analysis of contents of the books published in Brazil and the professional and academic journals selected was accomplished, starting from the base Qualis of CAPES (Coordination of Superior Level Personnel Improvement). It was observed that from the 716 institutions which offered 916 courses of Accounting Sciences in May of 2006, only 26 contemplated Environmental Accounting, presenting larger concentration in the Southeast area and smaller in the Northeast one. As for the coordinators' perception and professors it indicates a favorable attitude towards the teaching of the Environmental Accounting. It was also observed, in the analyzed period, in the journals and specialized books, a popularization increase in the knowledge about Environmental Accounting. / O objetivo do presente estudo ?? analisar as condi????es de oferta do ensino de Contabilidade Ambiental nos cursos de Ci??ncias Cont??beis no Brasil e a divulga????o desse tema nos ??ltimos 4 anos, em livros e peri??dicos especializados acad??micos e profissionais. Para alcan??ar o objetivo proposto foram coletados inicialmente dados sobre a estrutura curricular dos cursos de gradua????o em Ci??ncias Cont??beis ofertados por todas as institui????es de ensino constantes na base de dados do INEP/MEC visando a identificar a presen??a da disciplina Contabilidade Ambiental. Em um segundo momento, foram elaborados e aplicados question??rios, em car??ter explorat??rio, direcionados aos coordenadores e professores dos Cursos de Ci??ncias Cont??beis de S??o Paulo, para verificar a percep????o de ambos sobre o ensino da Contabilidade Ambiental. Os resultados obtidos foram submetidos ?? an??lise de conte??do dos livros publicados no Brasil, peri??dicos profissionais e acad??micos selecionados a partir da base Qualis da CAPES (Coordena????o de Aperfei??oamento de Pessoal de N??vel Superior) tais como: teste H tamb??m conhecido como teste Kruskal Wallis e aplica????o do teste Box Plot.Observou-se que das 716 institui????es que ofereciam, em maio de 2006, 916 cursos de Ci??ncias Cont??beis apenas 26 contemplavam Contabilidade Ambiental, apresentando maior concentra????o na regi??o Sudeste e menor na regi??o Nordeste. A an??lise das respostas obtidas no question??rio revelou, entre outros aspectos,uma atitude favor??vel quanto ?? percep????o de coordenadores e professores para o ensino da Contabilidade Ambiental. Observou-se, tamb??m, no per??odo analisado, um crescente aumento da divulga????o do conhecimento sobre Contabilidade Ambiental, em peri??dicos e livros especializados.