Submitted by Jorge Silva (jorgelmsilva@ufrrj.br) on 2017-05-11T19:26:18Z No. of bitstreams: 1 2012 - Jucier Gon?alves dos Santos.pdf: 904185 bytes, checksum: e9081641f732b104863e0afdb54ced8a (MD5) / Made available in DSpace on 2017-05-11T19:26:18Z (GMT). No. of bitstreams: 1 2012 - Jucier Gon?alves dos Santos.pdf: 904185 bytes, checksum: e9081641f732b104863e0afdb54ced8a (MD5) Previous issue date: 2012-05-30 / The goal of this research was to investigate the role that the required period of training performs in the formation of a farming technician of Instituto Federal de Educa??o, Ci?ncia e Tecnologia do Cear? ? Campus Crato, from the perspective of the students. As we know, the mandatory training period is a complementary stage of the learning process and involves a pedagogical structure, from a suitable curriculum to small actions in the school environment, so that we can turn this activity into a reflexive action to develop a coherent relation between practice and theory. We chose the qualitative approach aiming to achieve a better comprehension and to give meanings to the analyzed phenomena. The instruments used to collect the data were questionnaires with open questions. The target of this research was the former students of the Integrated Technician Course who finished in 2010. These instruments enabled us to identify some discrepancies related to the articulation between school, training, and the job market, which have been compromising the role of the farming technician in his/her area of insertion. It's important to highlight that, in addition to these aspects, we aimed to gather specific laws and decrees which influenced the development of this work in Brazil. We endeavored, also, to approach the training practice in a perspective of approximation between propaedeutic and technical teaching, taken as able to provide the student with education to face the challenges of the world of work. / Esta pesquisa teve como objetivo investigar o papel que o est?gio curricular obrigat?rio (ECO) vem desempenhando na forma??o do T?cnico em Agropecu?ria do Instituto Federal de Educa??o do Cear?, Campus Crato, a partir da perspectiva dos discentes. Como se sabe, o est?gio Curricular Obrigat?rio ? uma etapa de complementaridade do processo de aprendizagem e envolve uma estrutura pedag?gica que vai desde curr?culos adequados at? pequenas a??es no ?mbito do ambiente escolar, a fim de que se possa fazer dessa atividade uma a??o reflexiva com vista a desenvolver de forma coesa a rela??o entre teoria e pr?tica. Para melhor interpreta??o e atribuir significados aos fen?menos analisados, fizemos op??o por uma abordagem qualitativa. Os instrumentos utilizados para coleta de dados foram question?rios com perguntas abertas que tiveram como alvo os alunos egressos do Curso Integrado de T?cnico em Agropecu?ria (CITA), do ano de 2010. Esses instrumentos nos possibilitaram identificar algumas discrep?ncias em rela??o ? articula??o entre escola, est?gio e mundo do trabalho, as quais v?m comprometendo a fun??o do T?cnico em Agropecu?ria na sua ?rea de inser??o. ? importante registrar que al?m desses aspectos, procuramos elencar leis e decretos espec?ficos que influenciaram o desenvolvimento dessa atividade no Brasil. Buscamos, tamb?m, abordar a pr?tica do est?gio numa perspectiva de aproxima??o entre ensino proped?utico e t?cnico, entendidos como capazes de potencializar ao educando uma forma??o para enfrentamento das incertezas do mundo do trabalho.

Introdução: Em diversos países, inclusive no Brasil, a fortificação de alimentos com ácido fólico (AF) foi adotada como política pública de prevenção e combate à deficiência nutricional da vitamina, motivados principalmente pela redução da incidência dos defeitos do tubo neural. No período pós-fortificação observa-se tanto a evolução positiva do consumo e nível sérico da vitamina quanto a diminuição da concentração plasmática de homocisteína, e ainda, o aumento do ácido fólico não metabolizado na maioria desses países. Não se conhece ainda os efeitos biológicos do AFNM, no entanto, considera-se que o AFNM pode ser um fator relevante nas questões de segurança associadas com alto consumo de AF. Objetivo: Avaliar o consumo dietético e nível de folato, homocisteína e ácido fólico não metabolizado após a fortificação mandatória de alimentos com ácido fólico, e a interação com os polimorfismos envolvidos no metabolismo do folato e homocisteína. Metodologia: Os dados foram oriundos do estudo transversal de base populacional ISA Capital 2008 conduzido em uma amostra representativa de residentes do município de São Paulo, de ambos os sexos, e com idade acima de 14 anos. Coletou-se recordatórios alimentares de 24 horas e amostra de sangue em jejum de 12 horas para análises bioquímicas e moleculares. As análises estatísticas foram realizadas no programa STATA®, versão 13.0, com nível de significância de 5 por cento . Resultados: O estudo foi conduzido em 750 indivíduos, sendo 53,1 por cento mulheres e média de idade 40,7 (IC95 por cento 38,8-42,5) anos. A média de consumo e nível de folato foi de 375,8 (IC95 por cento 363,0-388,6) mcg/dia e 13 (IC95 por cento 12,0-13,9) ng/ml, respectivamente. Apenas 1,76 por cento da população apresentou deficiência de folato (<3ng/ml). Foi 5 detectado AFNM em 79,8 por cento da população com média plasmática de 2,4 (IC95 por cento 2,1-2,7) ng/ml. No modelo linear generalizado para previsão de AFNM, nível de folato (p<0,001), idade (p<0,001), tabagismo (p=0,002), raça (p<0,001) e concentrações de B6 (p<0,001), além disso, a interação de homozigotos e heterozigotos para a deleção de pares de base da DHFR e nível de folato (p=0,003) foram efeitos significantes. Tem-se um aumento relativo esperado de 3 por cento no AFNM se aumentarmos em 1 ng/ml o nível de folato médio, considerando fixas as demais variáveis do modelo. Conclusão: Nota-se baixa prevalência da deficiência da vitamina e alta prevalência dos níveis detectáveis de AFNM na população decorrente do aumento do nível de folato. Todavia, apesar do aparente sucesso da fortificação de alimentos com ácido fólico, a comunidade científica não é unânime na aprovação de políticas de fortificação mandatória e do uso indiscriminado de suplementos. Recomenda-se um monitoramento constante para evitar que a população seja exposta a altas doses da vitamina, e consequentemente, efeitos adversos à saúde. / Introduction: Food fortification is an important strategy in public health policy for controlling micronutrient malnutrition, and a major contributory factor in the eradication of micronutrients deficiencies. Motivated by the reduction in the occurrence of neural tube defects, countries worldwide, including Brazil, adopted food fortification with folic acid (FA). Folic acid fortification has increased dietary intakes of folic acid and folate status, but it is also associated with the presence of circulating FA. Although the metabolism and biological effects of circulating of folic acid are not well known, it may be a contributing factor in safety concerns associated with high oral doses of folic acid. Objective: To assess the folate intake and status, homocysteine and circulating FA after mandatory fortification with folic acid, and interaction with polymorphisms involved in 1-carbon metabolism. Material and Methods: Data were from 750 individuals aged > 14 years old who participated of a cross-sectional population-based survey in Sao Paulo City-Brazil. Fasting blood samples and information about food intake based on two measures of 24 hour food recall were collected. All analyses were carried out using STATA (version 13.0) and p-value <.05 was considered to be statistically significant in all tests. Results: Results were from 750 individuals. Women accounted for 53.1 per cent of the population and average age was 40.7 (IC95 per cent 38.8-42.5) years. The overall mean folate intake and folate concentration were 375.8 (95 per cent CI: 363.0-388.6) mcg/day of DFE and 13 (95 per cent CI: 12-14) ng/mL, respectively. Only 1.76 per cent of 7 population had folate deficiency (<3 ng/mL). Circulating FA was detected in 79.8 per cent of the population with a mean concentration of 2.4 (95 per cent CI: 2.1-2.7) pmol/ml. Effects of total folate concentration (p<0.001), age (p<0.001), current smoker (p=0.002), race (p<0.000) and vitamin B6 (p<0.001) as well as interaction between folate concentration and 19-base pair deletion polymorphism in DHFR (p=0.003) were found in the model to predict the circulating FA. An increase of one ng/mL in folate concentrate was associated with increased of 3 per cent in circulating FA. Conclusions: There is low prevalence of folate deficiency and high prevalence of detectable levels of circulating FA the population. The fortification effectively increased folate status and folic acid intake, and had a notable influence on rankings of food contributors of folate intake. Although the success of folic acid fortification was observed in many countries, the scientific community is not unanimous in approval of mandatory fortification policies and the indiscriminate use of supplements. The monitoring is recommended to guarantee the safety of exposure to folic acid, and avoiding adverse health effects.

I denna studie har tio semistrukturerade intervjuer genomförts med yrkesverksamma dagbarnvårdare som arbetar i en kommun i Sverige. Syftet med studien är att utforska dagbarnvårdares förhållningssätt och inställning till sin anmälningsskyldighet och om det finns faktorer som påverkar deras beslut att göra en orosanmälan. Med hjälp av en tematisk analys på intervjumaterialet framkom fyra huvudteman: Var går gränsen, Organisationens stöd, Privat och professionell och Svart på vitt. Var går gränsen handlar om att det finns en svårighet i att veta när det är dags att göra en orosanmälan till socialtjänsten och hur man upptäcker att ett barn far illa. Organisationens stöd innefattas av chefens och kollegornas stöd i anmälningsprocessen. Privat och professionell handlar om det upplevda dilemmat av att vara privat och professionell på samma gång. Svart på vitt belyser behovet av att mer kunskap och utbildning kring anmälningsplikt såväl som kring tecken på att barn bar illa. Resultatet kopplas till tidigare forskning samt handlingsteori och handlingsutrymme. / In this study ten qualitative interviews were conducted with professional home daycare providers in a Swedish municipality. The aim of the study is to explore home daycare providers approach and attitudes towards their mandatory reporting and to find out if there are any factors that affects their decision of reporting to the child protective service. With a thematic analysis four main themes were found; Where is the limit, The support from the organization, Private and professional and Black on white. Where is the limit implies that there is a difficulty of making a decision when to report child maltreatment to the child protective service and how to discover child maltreatment. The support of the organization includes support from the manager and colleagues in the process of reporting. Privat and professional includes the experienced dilemma of being private and professional at the same time. Black on white intend to discuss the need of getting more knowledge and education regarding mandatory reporting as well as signs of maltreatment. The result has been analyzed with previous research and the theory of action and discretion.

Reading is one of the primary goals of the early elementary grades. When students start to struggle with this complex skill, educators and parents search for solutions to rectify quickly mounting gaps before a child falls too far behind. In the State of Oklahoma, lawmakers have passed a law requiring mandatory 3rd grade retention for students who do not pass the state reading test. The purpose of this qualitative case study was to examine the perceptions of stakeholders who had experienced implementation of mandated student retention in early childhood. The study is informed by Bourdieu's cultural capital theory of social distinctions, Bloom's taxonomy theory, and Festinger's social comparison theory. Seventeen participants, including 2 parents, 8 teachers, and 7 administrators, took part in face-to-face interviews and focus groups to provide data on 3rd graders in 4 schools in an Oklahoma district. Responses from interviews and focus groups were audiorecorded, transcribed, and coded for themes. Nine themes emerged from data analysis. These themes reflected participants' concern for the potential damage to students' self-esteem, an increase in dropout rates, and that the 3rd grade is too late for retention. On the positive side, participants indicated mandatory retention permitted retention that had been previously refused, and provides time for maturity, as well as the opportunity for success for struggling students. However, study participants also opined that mandatory retention created new challenges for students, teachers, and schools. Findings guided the development of a policy recommendation to create social change within the participating district, empowering educators to help parents better understand this law and prepare their children for the 3rd grade assessment by outlining a plan for early identification and creating programs for struggling students.

On April 4, 2011, the U.S. Department of Education issued a Dear Colleague Letter on campus sexual assault reaffirming the intent of Title IX, the 1972 law that prohibits discrimination sex-based under any education program or activity receiving federal financial assistance. In response to growing concern over due process rights for defendants, in September 2017 the guidance was rescinded. Public policy continues to evolve, leading to potentially lasting institutional changes on many college campuses. These developments include the formalization of campus investigations and adjudications, the development of campus coordinating committees and expanded support mechanisms for victims. In Virginia, laws passed in 2015 require transcript notations and notification to law enforcement prosecutors’ offices of certain sexual assault offenses reported to colleges and universities. To date, no research exists on how prosecutors, as the presumed gateway to justice, make sense of and navigate these emerging developments when making decisions about cases. The present study helps to fill that void by using inductive qualitative methods through a symbolic interactionism theoretical framework. The findings are based on in-depth interviews with prosecutors across Virginia to examine how they create meaning based on case elements in campus sexual assault cases including legal considerations and victim and offender characteristics, as well as their perceptions of the influence of internal and external relationships on their decision-making. A modified grounded theory approach informed data coding and analysis, which yielded the development of a theory that explains the ways various factors and interactions with campus officials, and survivors that influence prosecutors’ action including decisions to charge, to take a case to trial and to collaborate. Results of the study inform the development of public policy to ultimately improve practice, collaboration and information sharing processes in both campus and criminal justice-prosecution systems.

State prison systems, particularly in the Southern US, have been overpopulated for decades with unlikely support for building new prisons which has led to overcrowding. Policy makers, however, have adopted mandatory minimum policies that include harsher sanctions for habitual offenders which exacerbated the problem of overcrowding, yet little is understood about how sentencing reform is associated with overpopulation. Using Clear and Schrantz conceptualization of prison population change, the purpose of this quantitative descriptive study was to understand how one prison system in a southern state was impacted over a 10-year period by the implementation of mandatory minimum sentencing requirements. Data were collected from publicly available resources from a state department of corrections and state law enforcement agencies related to crime rates, sentence terms, parole rates, and prison population for the years 1993 through 2013. These data were analyzed using descriptive statistics, including measures of central tendency and visual examination of line plots. Findings indicated that the state'€™s prison population did not change following the 2003 enactment of mandatory-minimum sentencing. Though no changes in prison population trends were observed, further testing may be considered to better understand the relationship between sentencing reform efforts and strengthened provisions to the laws regarding habitual felony offenders. The implications for positive social change stemming from this study includes recommendations to lawmakers to expand research and use the results as the basis of future decisions to either revise or eliminate mandatory sentencing policies taking into consideration crowding in state prisons.

Students are referred to alternative schools such as the Disciplinary Alternative Education Program (DAEP) for violations against the student code of conduct. Students who are referred and attend DAEPs are more likely to make failing grades and drop out of school permanently. However, a lack of understanding existed about why some students repeatedly receive referrals to the DAEP.The purpose of this case study was to gain an understanding about why some students are repeatedly being sent to the DAEP in a school district in north central Texas. The conceptual framework was based on Catalano and Hawkins' social development theory which posited that through consistent socialization, children learn prosocial or antisocial behavior patterns from the social units to which they are bonded. In this study, 14 purposefully selected classroom teachers participated in one-on-one conversational interviews to explore teachers' perceptions about why some students are repeatedly sent to the DAEP. Inductive analysis was used for coding and identifying emerging concepts, themes, and events. Six major themes emerged from analysis of the data: school structure, classroom/behavior management, class size, student labeling, extracurricular activities, and teacher-student relationships. The results illustrate the need for changes to disciplinary policies, new transition procedures, and improved staff training. This study may contribute to positive social change by suggesting strategies that schools could use to decrease the number of referrals to the DAEP. In turn, by decreasing the number of referrals school failure and dropout rates would decrease and as a result enable youth to eventually become productive members of society.

Bakgrund: År 2016 infördes lagen om tidsbestämd obligatorisk byrårotation för företag av allmänt intresse in i svensk lagstiftning. Definitionen "företag av allmänt intresse" innefattar börsnoterade företag och vissa finansiella företag. Regeln om obligatorisk byrårotation ingick i EU:s så kallade revisionspaket. Tanken med EU:s revisionspaket var att förbättra revisionskvaliteten och stärka reviorns oberoende för medlemsländerna. Det fanns även ett behov av att stärka förtroendet för revisionen efter alla revisionsskandaler som inträffat. Tidigare forskning anser att det finns både för- och nackdelar med obligatorisk byrårotation. Vissa forskare menar att revisionskvaliteten ökar av obligatorisk byrårotation medan andra menar att revisionskvaliteten minskar. Således är det intressant att studera vilken påverkan obligatorisk byrårotation har på revisionskvaliteten samt revisionens legitimitet. Problemformulering: Hur påverkas revisionskvaliteten och revisionens legitimitet av obligatorisk byrårotation? Syfte: Syftet med studien är att utifrån ett revisorsperspektiv undersöka hur obligatorisk byrårotation påverkar revisionskvaliteten samt allmänhetens förtroende för revisionen. Studien syftar således till att skapa en ökad förståelse kring hur revisionskvaliteten och revisionens legitimitet påverkas av obligatorisk byrårotation. Metod: Studiens tillvägagångssätt var kvalitativt och datainsamlingen bestod av sex stycken semistrukturerade intervjuer. Alla informanter har revisorsbakgrund. Resultat och slutsats: Studien visar att obligatorisk byrårotation har en övervägande positiv påverkan på såväl revisionskvaliteten som revisionens legitimitet. Detta gäller för både börsnoterade företag och finansiella företag. Obligatorisk byrårotation motverkar långvariga relationer mellan revisor och klient. Samtidigt går kunskap om ett företag förlorad när det genomförs en byrårotation. / Backgrounds: In 2016, mandatory audit firm rotation was confirmed as a new law for public interest entities into Swedish legislation. The definition of "public interest entities" include listed companies and certain financial undertakings. The mandatory audit firm rotation rule was included in the EU audit package. The idea with the audit package was to improve the audit quality and increase the auditor independence for the member states of EU. There was also a need to improve the legitimacy confidence in the audit after all the scandals that occurred. Previous research finds that there are both advantages and disadvantages with mandatory audit firm rotation. Some research shows that the audit quality increase by mandatory audit firm rotation, while some shows that the audit quality decrease. Thus, it is interesting to study the impact of mandatory audit firm rotation on audit quality and audit legitimacy. Questions: How does the audit quality and the audit legitimacy affect by mandatory audit firm rotation? Purpose: The purpose of the study is to investigate, form an auditor's perspective, how mandatory audit firm rotation affects audit quality and public confidence in the audit. The study thus aims to create an increased understanding about how audit quality and audit legitimacy are affected by mandatory audit firm rotation. Method: The study's approach was qualitative and the data was collected by six semi-structured interviews. All informants have background in the audit profession. Result and conclusion: The study shows that mandatory auditor rotation has a predominantly positive impact at the quality of the audit and the audit legitimacy. This applies to both financial undertakings and listed companies. Mandatory auditor rotation decreases the risk of counteracts long-standing relationships between the auditor and tha client. At the same time, knowledge of a company is lost when an audit firm rotation is implemented.

論文提要 本研究目的在於探討新上市公司在申請上市時所編製的強制性財務預測與上市後業績變動及盈餘管理的相關性。 本研究採實證之方式，選取民國80年6月到86年底之新上市公司曾在上市當年及上市後三年內公告或更新財務預測者。利用迴歸分析、卡方分析、T檢定及Wilcoxon Rank Sum 檢定，而研究結果如下： 1. 由於新上市申請的相關規定，若公司預期本身經營績效不佳時，會提出較為樂觀之財務預測，以利上市審查。 2. 新上市公司上市後的經營績效變異程度與財務預測的過度樂觀程度呈現正相關，但是當樂觀程度定義為來自營業活動的現金流量時，並不顯著，可能是公司僅需注意營業毛利與稅前淨利是否達成，對現金流量之預測較沒有達成的壓力所致。 3. 新上市公司提出之強制性財務預測過於樂觀者在上市前盈餘管理之現象並不顯著，其可能原因在於本研究採用之盈餘管理定義僅限於與營業有關之裁決性應計項目，而無法看出公司利用其他項目來進行盈餘管理。 4. 上市前從事盈餘管理之公司，除了現金流量之準確度不明顯外，業績衰退和業績成長公司在財務預測準確度上明顯不同，但是在財務預測更新行為上並無顯荖不同。 5. 新上市公司面臨更新財務預測時，會傾向利用應計項目操縱來規避調整。 / The Relationship among Change in Operating Perfomance, Earning Management and the Revision of Mandatory Forecasts Abstract This research aims to examine the relationship among change in initial public offering firms, earning management and the revision of mandatory forecasts. This study contends that the forecast revisions should significantly correlate with changes in IPO's performance. The samples of this study range from June 30th, 1991 to December 31st , 1997. The empirical results of this study can be summarized as follows: O Due to related regulations, if IPO firms predict its insufficient operation performance, the mandatory forecasts of IPO firms are usually optimistic, for the convenience of examination. O The IPO firms' variation degree of operation efficiency and the over-optimistic forecasts are correlated positively. O If IPO firms' mandatory forecasts are over-optimistic, the earning management is not correlated significantly. O Before public offering, among the firms which manipulate earnings, there is significant difference between firms with declining performance and firms with growing performance. O When the IPO firms face revisions of forecasts, the firms would tend to manipulate accruals to avoid revisions.

<p>The aim of this study is to find out if the former students think that they have made use of the courses they have taken at the Natural Resource Use Programme specialised in Animal Husbandry at Lillerudsgymnasiet or if the courses should be exchanged. In the study it is assumed that a course can be useful professionally, for further studies and in private life.</p><p>The main questions are: Have the former students made use of the courses they took at the Natural Resource Use Programme specialised in Animal Husbandry at Lillerudsgymnasiet? Was it the right decision to replace the course Horses?</p><p>I have sent a questionnaire to all the students who graduated between 2003 and 2007. Out of 107 questionnaires I received 66 replies (62 %). All students have studied the same mandatory courses but different eligible courses. Therefore the frequency of replies shows great variation.</p><p>The course Horses was recently replaced by the courses Small Enterprises A, Dogs and Species at risk. 52 % (34 persons) answered that they found the course Horses useful. 46 % (16 persons) answered that they found the course Small Enterprises A useful. 78 % (32 persons) answered that they found the course Dogs useful. 37 % (10 persons) answered that they found the course Species at risk useful.</p><p>It is hard to say if it was right to replace Horses if you look only at the answers to how useful the course was. My conclusion is that the teachers should look at Species at risk and try to make it suit the specialisation Animal Husbandry better. English B is the course that the highest share of former students found useful, 82 % (18 persons). Nevertheless I think it should stay with the eligible courses. The former students think that they have made use of the mandatory courses.</p> / <p>Syftet med det här arbetet är att få reda på om de tidigare eleverna tycker att det varit nyttiga kurser som de läst på naturbruksprogrammets djurvårdsinriktning på Lillerudsgymnasiet och om det är någon eller några kurser som skulle kunna bytas ut. Jag tänker mig att en kurs kan vara nyttig både i kommande arbete, i fortsatta studier och i privatlivet.</p><p>De huvudsakliga frågeställningarna är: Har de före detta eleverna haft nytta av kurserna som de läste på Lillerudsgymnasiets naturbruksprogram med djurvårdsinriktning? Var det riktigt att ta bort hästkunskapskursen som inriktningskurs?</p><p>Jag har skickat ut en enkät till alla elever som gick ut naturbruksprogrammet med djurvårdsinriktning på Lillerudsgymnasiet mellan 2003 och 2007 och det blev 107 stycken. Svarsfrekvensen blev 62 % (66 st.). Alla elever har läst samma inriktningskurser men de har läst olika kurser av de individuellt valbara. Svarsfrekvensen är därför mycket olika för olika kurser.</p><p>Kursen Hästkunskap blev nyligen utbytt mot Småföretagande A, Hundar och Utrotningshotade arter. 52 % (34 st.) svarade att de har haft nytta av kursen Hästkunskap. 46 % (16 st.) svarade att de har haft nytta av kursen Småföretagande A. 78 % (32 st.) svarade att de har haft nytta av kursen Hundar. 37 % (10 st.) svarade att de har haft nytta av kursen Utrotningshotade arter.</p><p>Det är svårt att säga om det var rätt att ta bort Hästkunskapskursen som inriktningskurs enbart utifrån nyttan. Jag anser att man bör se över om Utrotningshotade arter kan göras om för att passa djurvårdsinriktningen bättre. Engelska B är den kurs som störst andel i den här studien tycker att de har haft nytta av, 82 %, (18 st.). Jag tycker ändå att den ska vara kvar bland de valbara kurserna. De tidigare eleverna tycker att de har haft nytta av sina inriktningskurser.</p>