In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions. Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most. We believe that auditors should focus more on consulting. Especially when the limits for mandatory audit expects to increase in Sweden to harmonize with the rest of the European Union. The fact that some companies still hire an auditor is probably because of a long collaboration which feels to convenient to end.   This study is limited to merely cover companies who does not need to be audited and only authorized accounting consultants. The studie concerns credit institutions and Skatteverket. Emprical information was gathered with both quantative and qualitative studies. Our conclusion is that SME companies are better off with an authorized accounting consultant than an auditor. The accounting consultants often charge lower fees and have a relatively high trust in comparison with auditors, which probably will be even higher in the future because of the authorization. We also believe that auditors will have to focus more on consulting if they are going to be able to face the abolishment of mandatory audit and compete with the accounting consultants. It now seems that the time for audit in small companies has come to an end. / Revisionsplikten avskaffades år 2010 för mindre företag i Sverige. Samtidigt utvecklades auktorisationen för redovisningskonsulter med syfte att höja kunskapen i branschen samt att öka statusen för dessa. Efter revisionspliktens avskaffande har Bolagsverket upptäckt fler fel i redovisningen från företagen, främst från de företag som varken har anlitat en revisor eller en redovisningskonsult. En anledning till att ha en revisor sägs vara deras betydelse för kreditgivning. Dock framkommer det från empirin att oberoendet som anses vara en av revisorns viktigaste egenskaper inte är det som kreditgivarna framställer som viktigast hos revisorn. Det är yrkeskunskapen som anses viktigast och rådgivning är det som små och medelstora företag (SME) verkar efterfråga mest. För att revisorerna ska kunna konkurrera med redovisningskonsulterna i de företag som inte omfattas av revisionsplikten bör revisorerna rikta in sig mer på rådgivning. Framförallt då gränserna för revisionsplikt i framtiden förmodligen kommer att höjas och bli mer likt övriga EU. Anledning till att många företag fortfarande har kvar revisorn anser vi kan beror på ett långt samarbete som känns för bekvämt för att avsluta. Undersökningen är avgränsad till att endast omfatta aktiebolag som inte omfattas av revisionsplikten samt auktoriserade redovisningskonsulter. De intressenter som studien berör är kreditinstitut samt Skatteverket. Med Skatteverket genomfördes en intervju medan resterande respondenter fick enkäter varför både en kvantitativ och kvalitativ metod använts. Slutsatsen är att SME företag tjänar på att anlita en auktoriserad redovisningskonsult istället för en revisor. Redovisningskonsulten tar mindre i arvode samt har i jämförelse med revisorerna ett relativt högt förtroende vilket troligtvis kommer öka med tiden på grund av auktorisationen. Vi anser även att revisorerna kommer bli tvungna att rikta in sig mer på rådgivningstjänster för att kunna konkurrera med redovisningskonsulterna om företag utan revisionsplikt. Revisionens tid för mindre företag verkar vara förbi.

The purpose of this study was to examine the predictive validity of several variables to determine if the Florida Computerized Placement Test - Reading (CPT-R) score alone, or other variables, could determine whether or not a student would successfully pass the highest level college preparatory reading course. The study examined fall sessions 1997-2004 (n=276,079) reading scores for all forms of the CPT to determine at what standard deviation below the cutoff score of 83 a student could still successfully complete the highest level college preparatory reading course. According to the College Board, the 83 scaled score, which exempts a student from taking the reading course, equates to approximately a 70% on the paper/pencil version of the test, yet the study revealed that a scaled score of 64 was the average score for fall sessions 1997-2004, which according to previous studies equates to 9/10th reading grade level on the Nelson-Denny Reading Test (Napoli & Raymond, 1998). In addition, the most frequently obtained scaled score was 75 for fall sessions 1997-2004, which equates to an 11th grade reading level on the Nelson-Denny Reading Test; however, the results of this study showed only 61% (49, 281 out of 79,167) of the upper quartile of students (scaled scores >74) passed the highest level college preparatory reading course. Although a statistically significant relationship was found between the entry test and successful completion of the highest level college preparatory reading course, the relationship was small, and therefore does not provide very good predictive validity. Interestingly, the study revealed that students who were exempt from the reading course, and still enrolled in the course, did not have higher passing rates in the course. In addition, students with higher placement scores did not have significantly higher passing rates in the reading course than students with lower placement scores. In fact, students with the lowest scaled scores of 11-20 had the highest percentage of successfully completing the highest level college preparatory reading course.The placement test scores in reading indicate a large number of students entering Florida's community colleges are not prepared for college-level courses. In addition, the results of this study indicated that the placement test did very little to discriminate between levels of students' actual reading abilities and predict which students will ultimately pass required remedial/developmental reading classes. Although many first-time-in-college students are not recent high school graduates, high schools should be required to include reading as part of the core curriculum, separate and distinct from the language arts courses.Teachers, credentialed in reading, should be teaching reading courses in all four years of high school. Diagnostic testing and year-end testing should occur each year to chart a student's progress for all four years of high school. In addition, Florida's college entrance reading placement test should be revised so that it provides a comprehensive measurement of college-level reading skills.

Introduktion EU:s nya krav på obligatorisk byrårotation för bolag av allmäntintresse kommer medföra fler revisionsbyråbyten. Detfinns därmed ett behov av att kartlägga vilka faktorer bolagfinner relevanta vid byte av revisionsbyrå. Syfte Syftet med studien är att beskriva och förklara vilka faktorersom påverkar publika bolags attityd till byte av revisionsbyrå,i relation till nya krav på obligatorisk byrårotation. Metod Studien har en deduktiv ansats innebärande att befintlig teorioch forskning ligger till grund för uppställda hypoteser.Datainsamlingen har skett genom en enkätundersökning, ikombination med sekundärdata från årsredovisningar. Slutsatser Studien visar att variablerna Rykte, Låg revisionskostnad,Faktisk revisionskostnad, Bolagsstorlek, Skuldsättning,Relation samt Erfarenhet av byråbyte har signifikanta sambandmed bolags attityd till revisionsbyråbyte. Dessutomvisar studien att bolag som är positivt inställda till att bytarevisionsbyrå också tenderar att vara positivt inställda tillEU:s krav på obligatorisk byrårotation. / Introduction The EU’s new requirements for mandatory audit firmrotation for companies of public interest will lead to moreaudit firm changes. There is thus a need to identify whichfactors companies find relevant when changing audit firm. Purpose The purpose of this study is to describe and explain thefactors that affect listed companies’ attitude towardschanging audit firm, in relation to new requirements formandatory audit firm rotation. Method The study has a deductive approach, meaning that existingtheory and research are underpinning the hypotheses. Thedata has been collected trough a survey, which has beencombined with data from the companies’ annual reports. Conclusions The study shows that the variables Reputation, Low auditingcosts, Actual auditing costs, Company size, Leverage,Relationship and Experience from audit firm change hassignificant correlations with the dependent variable. Inaddition, the study shows that companies that’s positivetowards changing audit firm also tend to be positive towards

Naujųjų technologijų teisės magistro baigiamojo darbo temos aktualumas ir naujumas susijęs su besikeičiančiomis televizijos transliavimo technologijomis ir visuotiniu analoginės antžeminės televizijos išjungimu Lietuvoje ir Europos Sąjungoje. Privalomo televizijos retransliavimo elektroniniais ryšių tinklais, kitaip vadinamu „must carry“, modelis įvestas esant analoginei televizijai. Besikeičiančios technologijos verčia analizuoti teisinį reguliavimą ir ieškoti galimų geresnio ir efektyvesnio reguliavimo modelio. Skaitmeninės televizijos privalomo retransliavimo instituto svarba atskleidžiama nagrinėjant technologinę skaitmeninės televizijos pusę, pasitelkiant technologinių mokslų žinias. Išryškinami skirtumai nuo analoginės televizijos. Analizuojama privalomo retransliavimo instituto atsiradimo priežastys, aplinka, atskleidžiami instituto tikslai. Taip pat identifikuojamos transliavimo, retransliavimo, signalų siuntimo sąvokos. Analizuojant privalomo skaitmeninės televizijos retransliavimo elektroniniais ryšių tinklais teisinį reguliavimą Europos Sąjungoje pasitelkiamas loginis bei teleologinis metodai. Analizuojama Universaliųjų paslaugų direktyva, kurios 31 straipsnyje įtvirtintas privalomo televizijos retransliavimo principas. Detaliau nagrinėjama Austrijos, Vokietijos, Didžiosios Britanijos privalomo televizijos retransliavimo teisinis reguliavimas. Privalomo televizijos retransliavimo teisinis reguliavimas Lietuvoje analizuojamas nuo jo ištakų – Konstitucijoje saugomų... [toliau žr. visą tekstą] / The relevance and the novelty of the Master’s Work in New Technologies Law related to changing technology of television broadcasting and to universal analogue television turn-off in Lithuania and European Union. Television mandatory retransmission in electronic communications networks model, also called “must carry”, was created to analogue television. Changing technologies cause to analyze legal regulation and seek to create better and effective model of “must carry” regulation. Importance of the institute of digital television mandatory retransmission disclosed the analysis of digital television technology, using the knowledge of technologies science. There are highlighted differences between digital and analogue televisions. There are made analyzes of digital television mandatory retransmission establishing reasons and environment, made disclosure of the objectives of the “must carry” institute. There are also identified terms of broadcasting, retransmission, signal transporting. There are using logical ant theological methods to analyze digital television mandatory retransmission in European Union and Lithuania. In this work there is analyzed Universal Service Directive, which have “must carry” rule in 31 article. Detailed analyze made for Austrian, German, Great Britain legal regulation of digital television mandatory retransmission. Legal regulation of television mandatory retransmission in Lithuania is analyzed from the first source – from the Constitution. Comparative... [to full text]

The self-defending object (SDO) concept is an extension to the object-oriented programming paradigm, whereby those objects that encapsulate the protected resources of a security aware application (SAA), are made aware of, and responsible for, the defence of those resources. That defence takes two forms, the enforcement of mandatory access control on protected resources and the generation of the corresponding portion of the SAA's audit trail. The SDO concept acts as the philosophy that guides the application level mandatory access control within SAAs which ensures that the provided access control is both complete and non bypassable. Although SDOs accept responsibility for controlling access to the protected data and functionality that they encapsulate, an SDO delegates the responsibility for making authorisation decisions to an associated authorisation object. Thus, SDOs fulfill their access control obligations by initiating the authorisation check and then enforcing the decision made on their behalf. A simple, yet effective mechanism for enforcing that access control at the object level involves controlling the ability to invoke those SDO methods that access protected resources. In the absence of previous research on this approach to the enforcement of application level access control, the primary aim of this research was to demonstrate that the SDO concept is a viable paradigm for developing SAAs. That aim was achieved in two stages. The first stage targeted the provision of a 'proof of concept', that demonstrated that the SDO concept could be applied to the development of non-distributed SAAs. The second stage demonstrated its applicability to the development of distributed SAAs. In the second stage, two versions of a distributed prototype were developed, one based on a traditional (proprietary) distributed computing model, (Java RMI), and the second using the currently popular Web services model, to demonstrate the general applicability of the SDO concept. Having already demonstrated that the SDO concept could be applied to SAAs executing on a single machine, the major focus of that research was to devise a mechanism by which SDOs could be transferred between machines. The research then concentrated on determining what impacts the adoption of the SDO concept would have on SAA development. Experimentation carried out using the distributed prototypes demonstrated that (1) the adoption of the SDO does not restrict the use of inheritance hierarchies that include SDOs, (2) the restriction of the lifetime of SDOs can be supported, (3) usage rights enforcement can be employed, and (4) the use of cryptographic techniques to provide additional security guarantees is not affected. A key feature of the SDO concept, is that no major changes need to be made to current development tools or　methodologies, so its adoption is not hampered by significant financial or training impediments. This research demonstrated that the SDO concept is practical and constitutes a valuable extension to the object oriented paradigm that will help address the current lack of security in information systems. The SDO approach warrants additional research and adoption.

Over the past few decades, falling voter turnout rates have induced governments to adopt compulsory voting laws, in order to mitigate issues such as the socioeconomic voter gap and to bring a broader spectrum of voters into the fold. This paper presents evidence that the introduction of mandatory voting laws increases voter turnout rates by 13 points within a particular country through an entity- and time-fixed effect panel model. Moreover, it includes a discussion of the implications of adopting mandatory voting policies within the United States, finding that compelling citizens to vote would have increased participation rates to over 90 percent in the past four presidential elections.

Les systèmes à objets sont présents partout dans notre quotidien. Ainsi, une vulnérabilité dans ces systèmes compromet amplement la confidentialité ou l'intégrité. Par exemple, Java est un système à objets basé sur les classes qui a été la cible de nombreuses cyber-attaques entre 2012 et 2013 au point que le département de la sécurité intérieure des Etats-Unis recommande son abandon. Dans cette thèse nous proposons de limiter les relations entre objets au moyen d’un contrôle d’accès obligatoire. Pour cela nous définissons un modèle général de système à objets supportant notamment les langages objets et à prototypes. Puis nous formalisons les relations élémentaires que nous pouvons observer et donc contrôler. Celles-ci sont la référence, l’interaction et trois types de flux (d’activité, d’information, de données). Nous proposons également une logique basée sur des automates qui permet de calculer les privilèges de chaque objet. Ainsi, nous calculons dynamiquement la politique obligatoire nécessaire pour satisfaire les objectifs de sécurité exigés. Par là même, nous résolvons d’un seul coup le calcul des politiques obligatoires et le problème d’efficacité puisque la politique obligatoire se trouve réduite. L’expérimentation propose une application aux objectifs de sécurité JAAS existants dans Java. De fait, nous avons été capables d’empêcher les malwares Java correspondant à une année de vulnérabilités au moyen de l’outil d’exploitation Metasploit. / Objects based systems are presents everywhere in our life. When such a system presents vulnerabilities, confidentiality and integrity are thus widely compromised. For example, Java is an object language authorizing many cyber-attacks between 2012 and 2013 leading the US department of homeland security to recommend its abandon. This thesis proposes to limit the relations between the objects thanks to a mandatory access control. First, a general model of objects supporting objects and prototypes languages is defined. Second, the elementary relations are formalized in order to control them. Those relations include the reference, interaction and three types of flow (activity, information and data). Automata authorize a logic that enables to compute the required mandatory policy. At the same time, the computation of the MAC policy and the efficiency are solved since the policy is reduced. Experimentations use the JAAS security objectives existing in the Java language. Thus, one year of Java vulnerabilities is prevented thanks to the Metasploit framework.

A contabilidade brasileira, a exemplo do que vem acontecendo em muitos países, promoveu recentemente uma histórica mudança na sua estrutura ao institucionalizar os padrões contábeis internacionais (IFRS) como padrões locais. A adoção compulsória das IFRS pelas empresas brasileiras ocorre concomitantemente com expectativas de vantagens econômicas e não econômicas por parte dos agentes que atuam no mercado de capitais e também por parte de outros usuários e atores envolvidos com a produção de informações contábeis. O fenômeno da migração de padrões contábeis brasileiros para padrões internacionais, por esses motivos, se torna singular e propício a pesquisas que se dediquem a analisar os efeitos que a regulamentação contábil seja capaz de promover no mercado e nas decisões dos agentes. Aproveitando-se da oportunidade, esta pesquisa tem a proposta de avaliar de que forma a adoção compulsória das IFRS tem impactado economicamente o custo de capital próprio das empresas brasileiras listadas na BM&FBovespa. As hipóteses elaboradas para a pesquisa pressupõem que a convergência para as IFRS possa ter aumentado a qualidade das informações contábeis das empresas brasileiras, reduzindo assim a assimetria de informação entre os agentes que negociam as ações no mercado de capitais e, consequentemente, promovendo redução nos custos de capital próprio. Como proxies de custo de capital próprio foram utilizados os modelos Easton (RPEG) e de Gordon. O estudo constitui-se de observações de empresas nacionais listadas na BM&FBovespa adotantes compulsórias das IFRS como grupo de tratamento; sendo outro conjunto de observações de empresas brasileiras adotantes voluntárias de IFRS ou USGAAP utilizado como grupo de controle; e um terceiro conjunto de dados de empresas latino-americanas, não adotantes das normas internacionais, utilizado como segundo grupo de controle. Os dados se estruturam em forma de painel e, para possibilitar a análise comparativa, compreendem exercícios financeiros anteriores e posteriores ao momento da adoção compulsória das IFRS pela contabilidade brasileira (2010). Para testar as hipóteses de pesquisa foram realizadas análises utilizando-se de estatísticas inferenciais, mais especificamente regressões multivariadas com estimadores de diferença em diferenças. Os resultados não apresentam indicativos de que a obrigatoriedade da adoção das IFRS, isoladamente, tenha sido condição suficiente para promover aumento na qualidade das informações contábeis das empresas brasileiras que optaram por adotar compulsoriamente tais normas em 2010 a ponto de promover reduções nos custos de capital próprio. Não há indícios suficientemente fortes de que as empresas adotantes voluntárias de IFRS, em período anterior a 2010, tenham auferido reduções nos custos de capital próprio em menor proporção que as empresas brasileiras que optaram por fazê-lo somente na data em que a regulamentação as tornou obrigatória. / Brazilian accounting, as it has been happening in many countries, recently promoted a historic change in its structure to institutionalize the International Financial Reporting Standards (IFRS) as local standards. The mandatory adoption of IFRS by Brazilian companies occurs concomitantly with economic and noneconomic expectations of agents operating in the capital market and of other users and stakeholders involved with the production of accounting information. The phenomenon of migration of Brazilian accounting standards to international standards, for these reasons, becomes singular and conducive to studies engaged to analyze the effects that the accounting rules are able to promote on the market and on agent decisions. Taking advantage of the opportunity, this research has the purpose of evaluating how the mandatory adoption of IFRS economically affects the cost of capital of Brazilian companies listed on the BM&FBovespa. The hypotheses developed for this research assume that the convergence to IFRS may have increased the quality of financial reporting by Brazilian companies, thereby reducing the information asymmetry between the agents who trade shares in the capital market and consequently promoting cost reduction equity. Easton (RPEG) and Gordon models were used as proxies for the cost of capital equity. The study consisted of observations of domestic companies listed on the BM&FBovespa mandatory adopters of IFRS as the treatment group; and another set of observations of Brazilian companies voluntary adopters of IFRS or USGAAP used as a control group; and a third set of Latin American companies, non-adopters of international data standards, used as a second control group. Data are structured in a panel form and, to enable comparative analysis, include preceding and following years of the mandatory adoption of IFRS by Brazilian financial accounting (2010). To test the research hypotheses, analyzes were performed using specifically multivariate regressions with difference in the differences estimators inferential statistics. Results show no indication that the mandatory adoption of IFRS alone was enough to promote an increase in the quality of financial reporting by Brazilian companies that have chosen to compulsorily adopt such standards in 2010 about to promote reductions in the cost of equity condition. There is no enough strong evidence that voluntary IFRS adopters firms in the preceding period of 2010 have obtained reductions in the costs of equity capital to a lesser extent that Brazilian companies that have chosen to do so only on the date on which the regulation has become mandatory.

A contabilidade brasileira, a exemplo do que vem acontecendo em muitos países, promoveu recentemente uma histórica mudança na sua estrutura ao institucionalizar os padrões contábeis internacionais (IFRS) como padrões locais. A adoção compulsória das IFRS pelas empresas brasileiras ocorre concomitantemente com expectativas de vantagens econômicas e não econômicas por parte dos agentes que atuam no mercado de capitais e também por parte de outros usuários e atores envolvidos com a produção de informações contábeis. O fenômeno da migração de padrões contábeis brasileiros para padrões internacionais, por esses motivos, se torna singular e propício a pesquisas que se dediquem a analisar os efeitos que a regulamentação contábil seja capaz de promover no mercado e nas decisões dos agentes. Aproveitando-se da oportunidade, esta pesquisa tem a proposta de avaliar de que forma a adoção compulsória das IFRS tem impactado economicamente o custo de capital próprio das empresas brasileiras listadas na BM&FBovespa. As hipóteses elaboradas para a pesquisa pressupõem que a convergência para as IFRS possa ter aumentado a qualidade das informações contábeis das empresas brasileiras, reduzindo assim a assimetria de informação entre os agentes que negociam as ações no mercado de capitais e, consequentemente, promovendo redução nos custos de capital próprio. Como proxies de custo de capital próprio foram utilizados os modelos Easton (RPEG) e de Gordon. O estudo constitui-se de observações de empresas nacionais listadas na BM&FBovespa adotantes compulsórias das IFRS como grupo de tratamento; sendo outro conjunto de observações de empresas brasileiras adotantes voluntárias de IFRS ou USGAAP utilizado como grupo de controle; e um terceiro conjunto de dados de empresas latino-americanas, não adotantes das normas internacionais, utilizado como segundo grupo de controle. Os dados se estruturam em forma de painel e, para possibilitar a análise comparativa, compreendem exercícios financeiros anteriores e posteriores ao momento da adoção compulsória das IFRS pela contabilidade brasileira (2010). Para testar as hipóteses de pesquisa foram realizadas análises utilizando-se de estatísticas inferenciais, mais especificamente regressões multivariadas com estimadores de diferença em diferenças. Os resultados não apresentam indicativos de que a obrigatoriedade da adoção das IFRS, isoladamente, tenha sido condição suficiente para promover aumento na qualidade das informações contábeis das empresas brasileiras que optaram por adotar compulsoriamente tais normas em 2010 a ponto de promover reduções nos custos de capital próprio. Não há indícios suficientemente fortes de que as empresas adotantes voluntárias de IFRS, em período anterior a 2010, tenham auferido reduções nos custos de capital próprio em menor proporção que as empresas brasileiras que optaram por fazê-lo somente na data em que a regulamentação as tornou obrigatória. / Brazilian accounting, as it has been happening in many countries, recently promoted a historic change in its structure to institutionalize the International Financial Reporting Standards (IFRS) as local standards. The mandatory adoption of IFRS by Brazilian companies occurs concomitantly with economic and noneconomic expectations of agents operating in the capital market and of other users and stakeholders involved with the production of accounting information. The phenomenon of migration of Brazilian accounting standards to international standards, for these reasons, becomes singular and conducive to studies engaged to analyze the effects that the accounting rules are able to promote on the market and on agent decisions. Taking advantage of the opportunity, this research has the purpose of evaluating how the mandatory adoption of IFRS economically affects the cost of capital of Brazilian companies listed on the BM&FBovespa. The hypotheses developed for this research assume that the convergence to IFRS may have increased the quality of financial reporting by Brazilian companies, thereby reducing the information asymmetry between the agents who trade shares in the capital market and consequently promoting cost reduction equity. Easton (RPEG) and Gordon models were used as proxies for the cost of capital equity. The study consisted of observations of domestic companies listed on the BM&FBovespa mandatory adopters of IFRS as the treatment group; and another set of observations of Brazilian companies voluntary adopters of IFRS or USGAAP used as a control group; and a third set of Latin American companies, non-adopters of international data standards, used as a second control group. Data are structured in a panel form and, to enable comparative analysis, include preceding and following years of the mandatory adoption of IFRS by Brazilian financial accounting (2010). To test the research hypotheses, analyzes were performed using specifically multivariate regressions with difference in the differences estimators inferential statistics. Results show no indication that the mandatory adoption of IFRS alone was enough to promote an increase in the quality of financial reporting by Brazilian companies that have chosen to compulsorily adopt such standards in 2010 about to promote reductions in the cost of equity condition. There is no enough strong evidence that voluntary IFRS adopters firms in the preceding period of 2010 have obtained reductions in the costs of equity capital to a lesser extent that Brazilian companies that have chosen to do so only on the date on which the regulation has become mandatory.

Submitted by Wallace Arruda (wallacearruda@uepb.edu.br) on 2018-03-23T14:05:11Z No. of bitstreams: 1 PDF - Liane Soraya Viana da Silva.pdf: 31927984 bytes, checksum: 7f5a0cabb94d40a256c87a6121c131cc (MD5) / Approved for entry into archive by Gabriella Oliveira (gabriellaoliveira@uepb.edu.br) on 2018-03-23T20:55:43Z (GMT) No. of bitstreams: 1 PDF - Liane Soraya Viana da Silva.pdf: 31927984 bytes, checksum: 7f5a0cabb94d40a256c87a6121c131cc (MD5) / Made available in DSpace on 2018-03-23T20:55:43Z (GMT). No. of bitstreams: 1 PDF - Liane Soraya Viana da Silva.pdf: 31927984 bytes, checksum: 7f5a0cabb94d40a256c87a6121c131cc (MD5) Previous issue date: 2017-11-23 / The work presented here deals with the Mandatory Supervised Internship in Social Work, highlighting the theoretical production on Field Supervision, based on the articles published in the main periodicals of the area, such as: Social Service Society magazine and Temporalis magazine, in the period of 2010 to 2016. It seeks to understand how field supervision has been problematized in the face of a counterreform situation of the State and dismantling of social policies, which is directly affecting Social Work, whether in the field of training, through the counter- reform of higher education, either in the context of professional practice, with the precariousness of working conditions and, above all, the precarious forms of employment. This object was seized through a bibliographical and documentary research, of an essentially qualitative character, in which it was sought to analyze the articles of the cited Social Service periodicals, made available electronically. In order to choose the articles, we initially read the titles and abstracts and, later, we separated by periodical, into two groups: articles about professional training in Social Work and articles about internships. For the data collection we used a reading script and for its analysis we elaborated some tables where the contents of the selected articles were systematized. In this sense, 29 (twenty-nine) articles were analyzed, of which 08 (eight) in the Journal of Social and Society and 21 (twenty-one) in Revista Temporalis. The results suggest that, although the category has come to indicate the need to focus strength in debates about the internship and supervision, considered one of the great "nodes" of professional training in Social Work, there is an incipient production on the subject. If we specialize for field supervision, the theoretical production practically does not exist. We thus identify a meager production on the stage, which is considered as one of the main problems faced in vocational training. The articles highlight the existence of a mistaken view about the internship as being the only curricular component that allows an insight into professional practice; the disarticulation between academic supervision and field supervision; the trainee often seen precariousness of the working conditions of the field supervisor; the impossibility of participating in events and the difficulty of developing with the student the ability to apprehend reality and build proposals for action, as well as the absence of discussions about the protagonism of the subjects involved in the internship process, especially with regard to the field supervisor . / O trabalho ora apresentado trata do Estágio Supervisionado Obrigatório em Serviço Social, destacando a produção teórica sobre a Supervisão de Campo, a partir dos artigos publicados nos principais periódicos da área, quais sejam: revista Serviço Social de Sociedade e revista Temporalis, no período de 2010 a 2016. Busca apreender como a Supervisão de campo vem sendo problematizada, diante de uma conjuntura de contrarreforma do Estado e desmonte das políticas sociais, que vem incidindo diretamente sobre o Serviço Social, seja no âmbito da formação, através da contrarreforma do ensino superior, seja no âmbito do exercício profissional, com a precarização das condições de trabalho e, sobretudo, as precárias formas de contratação. O referido objeto foi apreendido através de pesquisa bibliográfica e documental, de caráter essencialmente qualitativo, na qual se buscou analisar os artigos dos citados periódicos do Serviço Social, disponibilizados eletronicamente. Para a escolha dos artigos realizamos, inicialmente, a leitura dos títulos e resumos e, posteriormente, separamos por periódico, em dois grupos: artigos sobre formação profissional em Serviço Social e artigos sobre estágio. Para a coleta dos dados recorremos a um roteiro de leitura e para a sua analise elaboramos alguns quadros onde foram sistematizados os conteúdos dos artigos selecionados. Nesse sentido, foram analisados 29 (vinte e nove) artigos, dos quais 08(oito) na Revista Serviço Social e Sociedade e 21(vinte e um) na Revista Temporalis. Os resultados encontrados sugerem que, apesar da categoria vir sinalizando a necessidade de centrar força nos debates sobre o estágio e a supervisão, considerados um dos grandes “nós” da formação profissional em Serviço Social, há uma incipiente produção sobre a temática. Se particularizarmos para a supervisão de campo, a produção teórica praticamente inexiste. Identificamos, portanto, uma parca produção sobre o estágio, o qual é considerado como um dos principais problemas enfrentados na formação profissional. Os artigos destacam a existência, ainda, de uma visão equivocada sobre o estágio como sendo o único componente curricular que possibilita uma visão sobre a prática profissional; a desarticulação entre supervisão acadêmica e supervisão de campo; o estagiário visto, muitas vezes, como mão-de-obra precarização das condições de trabalho do supervisor de campo; a impossibilidade destes participarem de eventos e a dificuldade de desenvolver junto ao discente a capacidade de apreensão da realidade e construir propostas de ação, bem como a ausência de discussões sobre o protagonismos dos sujeitos envolvidos no processo de estágio, principalmente, no que diz respeito ao supervisor de campo.