Submitted by Mariana Dornelles Vargas (marianadv) on 2015-04-13T13:34:17Z No. of bitstreams: 1 tratamento_metodologico.pdf: 548010 bytes, checksum: 09022a9afe6fa669d0d3e3e7e268d8a8 (MD5) / Made available in DSpace on 2015-04-13T13:34:17Z (GMT). No. of bitstreams: 1 tratamento_metodologico.pdf: 548010 bytes, checksum: 09022a9afe6fa669d0d3e3e7e268d8a8 (MD5) Previous issue date: 2012-03-29 / Nenhuma / O objetivo deste estudo é avaliar a abordagem metodológica adotada nos artigos publicados nas revistas científicas brasileiras de contabilidade. Trata-se de uma investigação de cunho descritivo, com abordagem quantitativa e procedimento técnico documental. A análise considera os 292 artigos publicados nas revistas nacionais de contabilidade em 2010, classificadas nos estratos B1 a B5 do sistema Qualis - CAPES. Os principais resultados do estudo permitem constatar a utilização das abordagens metodológicas: quantitativa, qualitativa e qualitativa/quantitativa, com predomínio das duas primeiras, que são adotadas em praticamente 90% dos artigos publicados, observando-se equilíbrio entre ambas. Nas revistas científicas B1 e B2 há predominância de artigos com abordagem metodológica quantitativa, enquanto nas B5 a maior quantidade de artigos apresenta abordagem qualitativa. Os achados revelam que as linhas metodológicas adotadas pelos autores ainda se apresentam difusas. / This study aims to evaluate the methodological approach adopted in the articles published in The Brazilian Scientific Journals of Accounting. This investigation consists of a descriptive method supported on quantitative approaches and technical documental procedures. The analysis considers 292 articles published in national accounting journals in 2010, classified in the extracts B1 to B5 Qualis System- CAPES. The main study results allow to verify the using of the methodological approaches: quantitative, qualitative and qualitative/quantitative with the predominance from the first ones, which are adopted in nearly 90 percent of the articles published, observing the balance between both. In scientific journals B1 and B2 there is a predominance of articles in quantitative methodological approach, whereas B5 presents a large amount of qualitative one. The findings reveal that the methodological approach adopted by the authors are currently still diffuse.

No description available.

The interpretation of landscape, the significance of walking and the relationships that exist between them are rarely considered or critically examined in much of leisure research or outdoor pedagogic practice, despite their significance within other fields of academic study such as anthropology and cultural geography. This research seeks to explore how a variety of landscapes are perceived, how cultural and social interpretations influence this perception, and whether these interpretations may be re-envisioned by walking, or wayfaring, as an alternate way of making understandings and meanings with landscape. In exploring the disparate interpretations surrounding landscape, the concept of place and its specificity comes to the fore, as does the importance of the relationship between walking and how we make sense of place. A mixed methodological approach is employed to explore this relationship, combining auto-ethnography, phenomenology and the practice of walking itself. Utilising written notes, photographs, and recordings of personal observations and impressions made whilst on a combination of single and multi-day walks in a variety of locales both familiar and unknown in England, a series of reflective narratives were produced. These narratives serve to describe the experiences gained whilst wayfaring, and provide the data through which critical consideration is given regarding how landscape and place are interpreted in cultural and social contexts. Themes emergent from the narratives and discussed include psychogeography and the urban environment, countryside and suburbanisation, and landscape as amenity. In addition, consideration is given to stories of place, authenticity of place, the changing demographics of walkers, walking alone and with others, walking in different types of landscape, and the significance of paths. Key findings are that landscape is increasingly becoming places of consumption through practices of conservation, urbanisation, heritage and recreational amenity that produce a homogenous and hybridised character, and reflects an urban sensibility in regards to rural culture and nature. This might be resisted by walking where an engagement with the sedimented characteristics of a taskscape and its multi-generational footpaths are experienced. Such an embodied practice is a meaningful activity that might be understood through the concept of existential authenticity and, particularly with regards to long distance walking, might be 3 recognised as having components similar to that of pilgrimage. Furthermore, it is suggested that wayfaring offers an alternate perspective as a practice in the development of a particular relationship with landscape and place and has profound implications for outdoor pedagogic practice.

This thesis deals with the issue of assessing seniors' needs in relation to the urgency of their admission into a residential care facility. Act No. 108/2006 on social services has significantly changed the way people can obtain necessary assistance. Now it is possible to purchase social services thanks to a social welfare benefit in form of an attendance allowance. There was an assumption that if there is a development in field social work, seniors will remain in their natural environment and therefore the interest in residential care facilities for older people will lower. However, this assumption was not met. The number of senior citizens interested in retirement homes greatly exceeds the capacity of individual facilities. When we assess the needs of seniors related to admission to a residential facility, such need is perceived as an insufficiency. If we get rid of this need or provide support to satisfy it, we achieve safety and security. The extent of such support can vary. The level of help people need determines the amount they receive as an attendance allowance, but it is not the only criterion for preferential admission into a retirement home. Seniors' difficult life situation does not have to be directly related to the level of help they need. If seniors get a lot of points during assessment of their degree of autonomy, self-sufficiency and objective conditions, it does not necessarily imply that they need to be urgently admitted into a residential care facility. This assessment is carried out according to methodological documents devised by the retirement home. The thesis uses a qualitative research strategy; that is, content analysis, case study and qualitative evaluation. Residential care facilities came up with requirements for objective assessment and selection of seniors to be admitted in order to reduce the number of applicants - from several hundred to a group that needs to be admitted urgently. These requirements led to a preparation of methodological materials that describe the whole standard procedure of interaction with people interested in the residential social service. Next, a method of point score system to select the candidates was also established. One of the aims of this thesis was to carry out a qualitative evaluation of methodological documents of a specific residential care facility for older people. Next goal was to assess the seniors' needs before they are admitted to residential care. A content analysis of social investigation records was also conducted. The results showed that the most important needs of seniors are safety and security. Older people submit applications for retirement homes, although they actually do not want to use this service. It is a manifestation of their fear of the future and it has a significant impact on the number of registered applications. On one hand, it is important to regard people as fully-fledged, independent, free and responsible beings at any age. But on the other hand, it is also vital to be aware of various limits and restrictions arising from natural ageing. We usually encounter two extreme opposites when we communicate with older people. Seniors usually overestimate or significantly underestimate themselves in the area of autonomy and self-sufficiency. If these areas were only self-evaluated and objective reality (or senior's surroundings) was not taken into account, the assessment result would be significantly distorted. Quality of needs' assessment and level of social investigation directly depend on the knowledge, skills and abilities of social workers; one of their most important skills is the ability to reflect.

Made available in DSpace on 2016-06-02T19:39:48Z (GMT). No. of bitstreams: 1 6232.pdf: 848677 bytes, checksum: efdc0fc412958f61b9eea3d06b07fd8e (MD5) Previous issue date: 2013-09-04 / Financiadora de Estudos e Projetos / Our goal in this paper is to report and try to analyze the methodological approach and the pedagogical practices of the first Field Education Course conducted by INCRA and PRONERA in partnership with the Universidade Federal de São Carlos and Social Movements of the field, between the years 2008 and in 2011. For this we used a literature review, participatory research and data analysis. We started the work with a brief contextualization of social and economic conditions that trigger land struggles, then we characterize the four social movements struggling for land that participated in the planning, development and evaluation of the course. Given the role of the Movimento dos Trabalhadores Rurais Sem Terra MST, in the fight for land and rural education and have a better defined educational proposal, we list as a parameter to the proposals and actions of course. Then, in the second chapter, devote ourselves to education in the MST, your concept of school and the Pedagogy of Movement, and approach the issue of rural education and the contribution of PRONERA in its consolidation. Finally, in the third chapter we highlight our object, featuring the gang Helenira Resende, pioneered the Pedagogy Course Earth in the State of São Paulo, and reporting pedagogical and methodological approach of the course, in addition to practices performed during the four years, thus, we describe the evaluation process, the organization of the steps, the stage, the pedagogical practices in communities, the community, the times and educational spaces, in addition to mechanisms for monitoring the course. Thus, we seek to contribute to this account future research and the construction of memory of Pedagogy in the Field, in São Paulo and Brazil. / Objetivamos neste trabalho relatar e analisar a proposta metodológica e as práticas pedagógicas do primeiro Curso de Pedagogia da Terra realizado pelo INCRA e o PRONERA em parceria com a Universidade Federal de São Carlos e Movimentos Sociais do Campo, entre os anos de 2008 e 2011. Para tanto lançamos mão de revisão bibliográfica, pesquisa participante e análise documental. Iniciamos o trabalho fazendo uma breve contextualização das condições sociais e econômicas que desencadeiam as lutas pela terra, em seguida caracterizamos os quatro Movimentos Sociais de luta pela terra que participaram do planejamento, desenvolvimento e avaliação do curso. Dado o protagonismo do Movimento dos Trabalhadores Rurais sem Terra- MST na luta pela terra e pela Educação do Campo e por possuir uma proposta educacional melhor delimitada, o elencamos como parâmetro de comparação das propostas e ações do curso. No segundo capítulo nos dedicarmos à educação no MST, seu conceito de escola e a Pedagogia do Movimento, além de abordarmos a questão da Educação do Campo e a contribuição do PRONERA em sua consolidação. Para finalizar, no terceiro capítulo demos destaque a nosso objeto, caracterizando a turma Helenira Resende, pioneira no Curso de Pedagogia da Terra no Estado de São Paulo, e relatando a proposta pedagógica e metodológica do curso, além das práticas realizadas no decorrer dos quatro anos, assim, descrevemos o processo avaliativo, a organização das etapas, o estágio, as práticas pedagógicas nas comunidades, a coletividade, os tempos e espaços educativos, além dos mecanismos de acompanhamento do curso. Assim, buscamos com este relato contribuir com pesquisas futuras e com a construção da memória dos cursos de Pedagogia da Terra no Estado de São Paulo e no Brasil.

Проблема оценки эффективности проектов в энергетике чрезвычайно актуальна, поскольку подобные проекты представляют собой сложные планы, масштаб которых может охватывать не только отдельные предприятия, но и города, а также целые регионы. Несмотря на закрепление в законодательстве базовых понятий и процедур оценки эффективности, отдельные методические аспекты оценки эффективности проектов продолжают оставаться в ведении энергокомпаний. Однако в российской практике у большинства энергетических предприятий недостаточно опыта в области управления эффективностью с учетом сложных условий внешней среды. Следовательно, актуальной задачей является разработка методической базы оценки эффективности энергетических проектов, учитывающей существующие особенности рынка, которая позволит принимать эффективные решения о реализации энергетических проектов. Цель работы - разработка методического подхода к оценке эффективности энергетических проектов. Практическая значимость исследования состоит в том, что результаты, полученные в ходе работы, могут быть использованы энергетическими компаниями для оценки эффективности отраслевых инвестиционных проектов. / The problem of evaluating the effectiveness of energy projects is extremely relevant, since such projects are complex plans, the volume of which can cover not only individual enterprises, but also cities, as well as entire regions. Despite the fact that the basic concepts and procedures for evaluating efficiency are enshrined in the legislation, certain methodological aspects of evaluating the projects effectiveness remain the responsibility of energy companies. However, in Russian practice, most energy companies do not have enough experience in the field of efficiency management, taking into account difficult environmental conditions. Therefore, an urgent task is to develop a methodology for evaluating the effectiveness of energy projects, taking into account the existing market features, which will make it possible to make effective decisions on the implementation of energy projects. The purpose of this work is to develop a methodological approach to evaluating the effectiveness of energy projects. The practical significance of the study is that the results obtained in the course of work can be used by energy companies to assess the sectorial effectiveness of investment projects.

В условиях глобализации особую важность для успешного функционирования любого предприятия приобретает разработка новых перспективных стратегий обеспечения конкурентоспособности. Целю магистерской диссертации является развитие методических основ анализа конкурентоспособности предприятий пищевой промышленности. В качестве источников использовалась научно-исследовательская и методическая литература, статистические данные, отчетность организации. В магистерской диссертации был предложен методический подход к оценке уровня конкурентоспособности предприятия, занимающегося производством пищевых продуктов. Его применение позволяет получать интегральный показатель, оценивающий уровень конкурентоспособности. Практическая значимость проведенного исследования заключается в полученных в результате апробации разработанного методического подхода оценках уровня конкурентоспособности «АО «Ирбитский молочный завод». / In the context of globalization, the development of new promising strategies to ensure competitiveness is of particular importance for the successful functioning of any enterprise. The aim of the master's thesis is to develop the methodological foundations of the analysis of the competitiveness of food industry enterprises. The sources used were scientific research and methodological literature, statistical data, reporting of the organization. In the master's thesis, a methodological approach to assessing the level of competitiveness of enterprises engaged in the production of food products was proposed, based on the formation of an integral indicator. The practical significance of the study lies in the assessments of the level of competitiveness of JSC Irbit Dairy Plant obtained as a result of approbation of the developed methodological approach.

Актуальность формирования методического подхода к повышению эффективности использования производственного оборудования газотранспортных предприятий, обусловлена тем, что в условиях, когда сырьевые и энергетические ресурсы истощаются, а требования к сохранению окружающей среды становятся все более строгими, одним из основных факторов, определяющих конкурентоспособность отдельных предприятий и страны в целом, становится состояние производственного оборудования, а также система его эксплуатации и показатели эффективности использования. Целью написания магистерской диссертации является разработка методического подхода к повышению эффективности использования производственного оборудования газотранспортных предприятий. В представленной работе изучению подлежат теоретические и методические аспекты процесса управления и оценки эффективности эксплуатации производственного оборудования на газотранспортных предприятиях. Результаты обобщения и систематизации указанных теоретических и методических аспектов позволили сформировать комплексный методический подход к повышению эффективности использования производственного оборудования газотранспортных предприятий. В качестве источников информации, используемой в процессе написания представленной магистерской диссертации, выступила научно-исследовательская, учебная и методическая литература по проблеме исследования, данные финансовой отчетности и внутренней документации исследуемого газотранспортного предприятия, а также результаты эмпирических исследований, проводимых автором в процессе написания работы. / The relevance of the formation of a methodological approach to improving the efficiency of using the production equipment of gas transmission enterprises is due to the fact that in conditions when raw materials and energy resources are depleted, and the requirements for environmental preservation are becoming more stringent, one of the main factors determining the competitiveness of individual enterprises and a country in In general, the state of production equipment becomes, as well as the system of its operation and indicators of efficiency of use. The purpose of writing a master's thesis is to develop a methodological approach to increasing the efficiency of using the production equipment of gas transmission enterprises. In the presented work, the theoretical and methodological aspects of the process of management and evaluation of the efficiency of the operation of production equipment at gas transmission enterprises are subject to study. The results of the generalization and systematization of the above theoretical and methodological aspects have made it possible to form an integrated methodological approach to increasing the efficiency of using the production equipment of gas transmission enterprises. The sources of information used in the process of writing the presented master's thesis were research, educational and methodological literature on the research problem, data from financial statements and internal documentation of the investigated gas transportation enterprise, as well as the results of empirical research conducted by the author in the process of writing the work.

В современных условиях для обеспечения эффективности деятельности предприятия должна быть правильно рассчитана нормативная величина оборотных активов, которая является одним из факторов повышения конкурентоспособности предприятия и обеспечения его устойчивости. Целью магистерской диссертации является разработка методического подхода к обоснованию нормативной величины оборотных средств на предприятии цветной металлургии на основе обоснованных норм и нормативов материально-производственных запасов. В работе рассматривается также вопросы управления оборотным капиталом. В качестве источников использовалась учебно-методическая и научно-исследовательская литература, результаты эмпирических исследований автора и данные корпоративной статистики. Практическая значимость настоящей выпускной квалификационной работы заключается в возможности реализации предложенного автором методического подхода по нормированию оборотных средств предприятия цветной металлургии. / In modern conditions, to ensure the efficiency of the enterprise, the standard value of current assets must be correctly calculated, which is one of the factors for increasing the competitiveness of the enterprise and ensuring its stability. The purpose of the master's thesis is to develop a methodological approach to substantiating the standard value of working capital at a non-ferrous metallurgy enterprise on the basis of reasonable norms and standards of material and production stocks. The paper also deals with the issues of working capital management. The sources used were educational, methodological, and research literature, the results of the author's empirical research, and corporate statistics. The practical significance of this final qualification work lies in the possibility of implementing the methodological approach proposed by the author for rationing the working capital of a non-ferrous metallurgy enterprise.

L’objectif de cette recherche est de démontrer que les décisions arbitrales de la Chambre de commerce internationale peuvent être considérées comme une source potentielle de droit au Canada. Il existe actuellement une incertitude quant au droit matériel utilisé en arbitrage international pour résoudre les différends commerciaux. Bien que l’utilisation de la lex mercatoria pour résoudre un litige soit une option, elle se heurte à de nombreuses incertitudes terminologiques et conceptuelles. L’utilisation d’une approche méthodologique de la lex mercatoria permettrait une classification de ses sources en deux branches: (1) le droit statutaire international et (2) le stare decisis des tribunaux d’arbitrage commercial international. Une telle approche méthodologique conférerait plus de certitude quant à l’application d’un droit uniforme. De plus, elle faciliterait l’étude de l’interlégalité entre les règles de la lex mercatoria et le droit matériel interne. Plus particulièrement, elle permet de comparer les similitudes et les différences des règles du droit matériel entre les décisions arbitrales internationales, le droit statutaire international et les juridictions canadiennes de common law et de droit civil. Cette comparaison rend possible une évaluation de l’influence potentielle des décisions arbitrales de la Chambre de commerce internationale sur le droit matériel canadien et si cette influence est plus importante en droit civil ou en common law. / This paper’s objective is to demonstrate that the International Chamber of Commerce’s arbitral awards may be considered as a potential source of law in Canada. There currently exists an uncertainty as to the substantive law used in international commercial arbitration. While the use of lex mercatoria to solve commercial disputes is often referred to, several terminological and conceptual uncertainties undermine its credibility. The use of a methodological approach to lex mercatoria allows for a twofold classification of its sources through: (1) international legislation and (2) stare decisis from international arbitral tribunals. This methodological approach provides a greater certainty for the application of a uniform law which, in turn, allows for the study of interlegality between rules of lex mercatoria and substantive domestic law. Furthermore, this methodological approach facilitates the demonstration of the similarities and differences between international arbitral decisions, international legislation as well as Canadian common law and civil law jurisdictions. This comparative analysis will allow the study of the potential influence of the arbitral decisions of the International Chamber of Commerce on substantive Canadian law and whether this influence is more important in civil law or common law.