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How do customary practices enshrined in statutory law undermine women's access and rights to land? a case study of Yaw Pachi, Siaya District, KenyaChabeda, Jemaiyo 11 February 2009 (has links)
Abstract
The study aimed to investigate the issue of women’s access and rights to land in Kenya.
The study targeted Yaw Pachi women’s group, Siaya district who have experienced
several problems of land tenure in terms of access and rights within their community
which is Luo by tribe. The factors that influence these women’s access to land were also
examined. The factors included Luo customary law, Luo customary practices, statutory
laws as well as statutory institutions. The study also aimed to analyse the 2006 Draft
National Land Policy by looking at what aspects of gender reform had been incorporated
into the policy. The study examined the role of the land board as a statutory institution
responsible for ensuring women and men have equal access and rights to land.
In order to collect data, this study used qualitative method of social research. The
researcher chose a small sample based on the research being conducted using a case study
method. The sample was from an area where the phenomena such as customary laws and
practices are prevalent. Qualitative research enables the researcher to collect and analyse
in-depth information on a smaller group of respondents. Documentary analysis, interview
techniques were used to gather data. The study population comprised of seventeen
women from Yaw Pachi women’s group in Siaya district and twelve key informants.
The key findings of the case study of Yaw Pachi women’s group shows that women can
gain access to land in Siaya district mainly through marriage and by association with a
male relative, who could be the woman’s father, father in-law, brother or son. Although
the law of succession states that women can inherit land from their fathers, most findings
revealed that this does not happen in reality.
The 2006 Draft National Land Policy that intends to solve all the disparities women face
when it comes to equity in land resources has been put on hold following an unsuccessful
constitutional review in 2005.While the policy acknowledges that there are customs that
discriminate against women, it also seeks to promote customary systems of land tenure.
The Draft National Land Policy proposes a pluralist approach to land reform.
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The mathematics definition discourse : teachers' practices in multilingual classrooms.Mukucha, Judith 31 August 2012 (has links)
Mathematics education studies have shown that part of learning mathematics is learning its
language. The language of mathematics is said to include specialised terms and ordinary
language terms that have contextual meanings in mathematics. Considering the fact that
learners in South Africa are performing poorly in mathematics in the international
comparative studies, e.g. TIMSS, there was a need to investigate how teachers facilitate
second language learners’ access to the meaning of mathematical terms in multilingual
classrooms in South Africa. This study investigated a teacher’s practices in the facilitation of
learner access to mathematical terminology in a Grade 11 multilingual class in a township
school in Vosloorus, South Africa. The study employed a qualitative approach in
investigating Discourse practices that the teacher used to define mathematical terms to second
language learners in a multilingual classroom. Direct classroom observations and a teacher
interview were the main data gathering methods. The main findings were that the teacher
used a combination of interactive practices that involved group work, telling, individual
student interactions and initiation, response and evaluation methods. Among definition
teaching strategies used were the textbook procedural definition and the textbook descriptive
definitions. The chalkboard and the textbook were the main artefacts of the Definition
Discourse. The study concludes that the Definition Discourse of the multilingual classroom is
a process that involves not only the definition of terms but also an integration of teaching
methods and interactive practices where definitions of mathematical terms can be taught even
through the eliciting of procedural methods of working out mathematical problems.
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Building cohesion among Bakgatla male adolescents: a performance as research approachPaya, Tefo Omphile 01 August 2012 (has links)
M.A. University of the Witwatersrand, Faculty of Humanities (Dramatic Art), 2011. / This practice led research explores masculine identity construction among young Bakgatla men. The research consists of a process-orientated performance intervention and a written component. I worked with a small group of young men of the Bakgatla tribe in the village of Mochudi, Botswana. Together we explored Masculine Identity, rites of passage and what it means to be a man within their community.
This report begins within an introduction that frames the study. Then it proceeds in episodes until the overall conclusion. The first episode gives further context of the study by explaining the problem statement and rationale. Then the second episode goes on to give the aims of the study and how it was originally planned before commencement. In the third episode I discuss the theory relevant to my field of study. The following episode then goes into the pragmatics of the research and the analysis of key findings. The last episode I foreground my findings and the limitations of my study and suggest a possible way forward. The method of research used is practise-based research and the problemsthe study addresses are those of ethics versus aesthetics when applying theatre to a community setting and also the issue of the young men of the Bakgatla tribe being marginalised when it comes to dealing with issues about them.
The practice led research demonstrated how a facilitator can use heightened performance effectively as a way of mirroring and deepening community-based interventions. Evidence was found that such a method could be more effective in finding a balance between ethics and aesthetics, resolving an on-going problem in other applied theatre methods that use performance processes of personal narratives to assist individuals and groups. This study also foregrounds knowledge about young men of the Bakgatla tribe and conclude that they should be given a space, similar to the kgotla, to confront and dialogue problems that face men in a contemporary Botswana.
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Baseline study on condom usage, safe sexual practices and sexually transmitted diseases among men and women aged 15-60 years in Orange Farm, South Africa 2002: A retrospective analysisAwuonda, George Otieno 15 May 2008 (has links)
Abstract:
Background:
The global estimated adult and child deaths from HIV/AIDS in 2006 were 2.9 million and
those living with HIV stood at 39.5 million. Of the HIV deaths, 72% (2.1 million) occurred in
Sub-Saharan Africa (SSA). Two thirds (63%) of all adults and children with HIV globally
live in, with its epicenter in Southern Africa. One third (32%) of all people with HIV globally
live in Southern Africa and 34% of all deaths due to AIDS in 2006 occurred there.
In South Africa, a total of 5.5 million people, including 240,000 children younger than 15
years, were living with HIV in 2005. HIV data gathered in the country’s antenatal clinic
surveillance system suggest that HIV prevalence has not yet reached a plateau. There is
a continuing trend nationally in HIV infection levels among pregnant women attending
public antenatal clinics: from 22.4% in 1999 to 30.2% in 2005 (a 35% increase).
Aim:
The aim of this study was to assess sexual practices, the prevalence of condom usage
and sexually transmitted diseases, and their associations among 930 men and women
aged 15-60 years in Orange farm South Africa.
Objectives:
1. To determine condom usage among males and females aged 15–60 year old.
2. To determine the number of new partners, short-term partners and unprotected
sexual acts in this particular age group of men and women.
3. To assess the prevalence of sexually transmitted diseases in this age group.
4. To assess the relationship between sexual practices and sexually transmitted
diseases in this community.
Methods:
The project was a secondary data analysis of a population-based, cross-sectional study
was conducted in Orange Farm, South Africa in 2002. The original study involved 930
men and women respondents. A two-stage random sampling technique was used to
select households. A self-weighting random sample of twenty households was chosen
from clusters of 15 households. All men and women aged 15 to 60 years, who slept in the
selected households the night before the study team’s visit, were eligible for inclusion in
the study. The main focus of this secondary study was to analyze the baseline data
collected for the level and risk factors for sexually transmitted diseases in this age group.
All 930 men and women were included in the analysis.
Results:
The risk factor under consideration viz: condom usage was not optimal, and the
prevalence of sexually transmitted disease is high in this population with HIV prevalence
at 21.8%. Women in the age-group 15-24 years were disproportionately more affected by
HIV in this community as compared to men. Among the HIV positive respondents, 61.8%
had at least single or over 2 non-spousal partners in the last year. At the time of the
interviews, 34.7% had never used condoms and 84.3% did not use condoms in any of the
sexual episodes of the last month.
Conclusion:
An important goal is to practice partner reduction and to encourage especially those who
are single to use condoms consistently. Further qualitative research on sexual behaviours
involving focus group discussions, in-depth interviews or participant observation should be
conducted in this community to complement the quantitative methods. They produce
results that directly represent how people feel and provide information on behaviour
through the observation of events and activities.
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Várias dimensões do trabalho de alfabetização para professoras participantes dos programas Letra e Vida e Ler e Escrever / Several dimensions of the literacy work for teachers participants of the Letra e Vida and Ler e Escrever programsOliveira, Luciana Ribolli de 28 September 2012 (has links)
Esta pesquisa tem por objetivo analisar como professoras alfabetizadoras da rede pública estadual paulista lidam com o modo de alfabetizar proposto pelos programas de formação continuada Letra e Vida e Ler e Escrever implantados pela Secretaria da Educação do Estado de São Paulo (SEE-SP) desde 2003 tendo em vista a forma pela qual veem as diversas dimensões do trabalho que realizam para a alfabetização dos seus alunos. Os referidos programas são elaborados para serem desenvolvidos na sala de aula a partir de material impresso de apoio específico para a série/ano e a constante formação dos professores envolvidos. Para a realização da pesquisa, entre setembro e dezembro de 2010 foram aplicados questionários e feitas entrevistas acerca da origem social, trajetória de formação escolar e profissional, hábitos de lazer e cultura, experiências vivenciadas nos referidos programas e a sua influência sobre a própria atuação profissional com dez professoras alfabetizadoras de seis escolas de uma diretoria de ensino da região leste da capital que tiveram aproveitamento diverso nas provas do Sistema de Avaliação do Rendimento Escolar de São Paulo (SARESP) de língua portuguesa dos 3º e 5º anos do ensino fundamental, no período de 2008 a 2010, considerando o fato de a prova ser organizada dentro dos princípios norteadores dos programas. A análise dos resultados obtidos permitiu notar diferenças em relação à idade, escolha da profissão, formação, tempo de docência na rede estadual, acesso aos bens culturais, mas aproximações no que diz respeito à origem social e as condições de vida. Além disso, foi possível constatar que todas as professoras alfabetizadoras entrevistadas são docentes estabilizadas na carreira profissional e detentoras de bastante experiência no magistério. Elas referem-se à docência como exercício profissional, que requer formação específica e continuada, mas suas declarações sobre o ensino e a profissão também remetem ao prazer e a vontade de ensinar. Tendo como principais referências as obras de Chartier, Nóvoa e Tardif, a análise do conteúdo das entrevistas procurou mostrar a forma como cada uma delas apropriou-se do que foi proposto pelos cursos numa tentativa de reelaborar as próprias práticas. Nesse sentido, foi possível notar diferenças significativas nas prioridades estabelecidas por elas para o desenvolvimento de seu trabalho. Algumas priorizaram o uso das sondagens para identificar a hipótese de escrita de seus alunos; outras os momentos diários de leitura em voz alta para os alunos; outras ainda passaram a alfabetizar tendo como preocupação a intenção de oferecer aos alunos, desde o início do processo de alfabetização, textos que não fossem escolarizados, mas que conservassem as suas características de uso social; por fim, algumas professoras optaram por adotar o trabalho interativo, com uso de jogos, organizando os alunos em agrupamentos para a realização das tarefas de leitura e escrita. Dessa forma, ainda que essas professoras tenham tido a mesma formação continuada, recebido as mesmas orientações e os mesmos materiais didáticos, cada qual apropriou-se de forma particular e única dos conceitos e concepções ali veiculados, ressignificando um saber já existente. / This research aims to analyze how literacy teachers from the São Paulo state public education networking, work with the literacy manner proposed by the continuing training programs called Letra e Vida and Ler e Escrever - implemented by the São Paulo state Education Department (SP-ESS) since 2003 - given the way they see the several dimensions of their work for the literacy of their students. These programs are prepared to be developed in the classroom with printed support material specific for the grade/year and the frequent training of the involved teachers. For conduct the survey between September and December 2010 were administered questionnaires and interviews made about the social origin, history of the school and professional training, leisure and culture habits, experiences in these programs and their influence on the professional work with ten literacy teachers from six schools of an education department from the east region of the capital that had different evaluations in the tests of the São Paulo Education Achievement Assessment System (SARESP) in portuguese language in the 3rd and 5th years of the elementary education in the period 2008 to 2010, considering the fact that the examinations was organized within the guiding principles of the programs. The analysis of the results obtained allowed find the differences related to age, career choice, training, teaching experience in state, access to cultural goods, but similarities regarding to social origin and living conditions. Furthermore, it was found that all literacy teachers interviewed are stabilized teachers in the professional career and holding a lot of experience in teaching. They refer to teaching as professional practice that requires specific and continuing training, but their statements about the teaching and the profession also refer to the pleasure and the desire to teach. Taking as main references, Chartier, Nóvoa and Tardif works the content analysis of the interviews tried to show how each of them appropriated of the courses proposal in an attempt to rebuild their own practices. Thus, it was possible to verify significant differences in the priorities set for them to develop their work. Some of them prioritize the use of surveys to identify the hypothesis of writing of their students, some others prioritize the daily moments of reading aloud to their students, others still come to literacy having as a concern the intention to offer to students, since from the beginning of the literacy process, texts that were not adapted for school, but that retained the characteristics of social use; and finally, some teachers chosen to adopt the interactive work, using games, organizing students into groups to execute the tasks of reading and writing. So, even that these teachers have had the same continuing education, received the same guidelines and the same didactic material, each one appropriated in a particular and unique manner of the concepts and conceptions presented there, remeaning an existing knowledge.
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The educational writings of Comenius and Parker : a comparative studyBenoit, Marie Saint Elphege January 1967 (has links)
John Amos Comenius, the seventeenth century realist, and Francis Wayland Parker, the nineteenth century pragmatic idealist, presented new educational theories and practices. Both men, products of their own times, through their wide learning, great imagination and sympathy with the intellectual and social climate of their day, offered to the world a new outlook on education -- an education focused on the needs and the interests of children. / Thesis (PhD) — Boston College, 1967. / Submitted to: Boston College. Lynch School of Education. / Discipline: Education.
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Promoção da saúde da criança: análise das práticas cotidianas através do estudo de representações sociais / Promotion of the health of the child: analysis of daily practices through the study of social representationsOliveira, Denize Cristina de 09 December 1996 (has links)
Este trabalho descreve e analisa as práticas relativas à promoção da saúde da criança, a partir das representações sociais de profissionais e de mães. A pesquisa de campo foi realizada em dois serviços locais de saúde, situados na Grande São Paulo. Foram analisadas 48 entrevistas utilizando-se técnicas quali-quantitativas, para reconstruir os contextos sócio-familiar, institucional e político nos quais as representações se constituíram e adquiriram sentido. São discutidas as relações estabelecidas entre práticas e representações, resultando daí a caracterização de posições institucionais em função das representações dos profissionais. Isto, por sua vez possibilita a delimitação de uma \"geografia\" das relações entre equipes de trabalho; e ainda compreensão da dinâmica de relações estabelecida entre os saberes profissionais e destes com a população. A pesquisa apresenta dados sobre o exercício da violência simbólica nas práticas dos profissionais no cotidiano do seu trabalho. Por outro lado, aponta diferentes perfis de incorporação desse tipo de relação de por parte da população. Não se revela, conseqüentemente, aqui um simples caso de hegemonia do conhecimento científico, mas também a legitimação de um saber \"naif\". Apresenta como conclusão que tratar a saúde da criança enquanto objeto de estudo, não se esgota na análise das práticas dirigidas ao processo saúde-doença, mas exige novas definições paradigmáticas que efetivem o conceito de \"promoção da saúde\". Considera a explicitação das representações sociais dos agentes que interagem em dado processo de trabalho como elemento decisivo para a constituição, de um modelo assistencial que responda, no cotidiano dos serviços e das comunidades, às demandas da população segundo sua percepção da realidade; e ainda, que aponte necessidades específicas em função do saber técnico. Algumas premissas para a constituição de um novo modelo assistencial para a Promoção da Saúde da Criança são destacadas no capítulo final. / This research describes and analizes the child care services rendered to promote health as seen through the social representations of mothers and professionals. The field research was carried out in two health centers, located in the Great Sao Paulo area. Forty eight interviews were analized using both qualitative and quantitative techniques to reconstruct the social, political, institutional and family contexts in which these representations acquired their meanings. The discussion focuses on the relationships established between pracices and social representations and the outcome of which is the characterization of positions within each institution as a function of the professional representations. This in its turn opens the possibility of, not only maping out the relationships between work teams, but also understanding the dynamics established among the different realms of professional knowledge and of these with the public. The research traces signs of exertion of simbolic violence through the daily professional work routines. It shows, on the other hand, the different absortion profiles adopted by the community in response to this type of power relationship. The analysis of data reveals that this is not just a case of hegemony of scientific and technological knowledge over common sense, but it is actually also a case of legitimation of \"naive\" knowledge. As a conclusion it is pointed out that, when Infant Health is considered as an object of systematic investigation, the analysis of the routines involved in the health / desease process does not exhaust the subject under enquiry; but it is also required that new paradigmatic definitions be adopted to implement the concept of \"health prmotion\". The clarification of the social representations held by the interacting agents within a given labor process is considered decisive for the development of a welfare model which is apt to respond to the requests of the community, to take into account its perception of reality and yet to point out the specific needs in function of technical knowledge. Some assumptions for a new welfare model designed to establish a Child Health Promotion Programare stated and presented in the last chapter.
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Infância, práticas educativas e de cuidado: concepções de educadoras de abrigo à luz da história de vida / Childhood, caring and educative practices: conceptions of shelters educators in the light of their life storyFraga, Lorena Barbosa 29 July 2008 (has links)
O ECA prevê a proteção integral a todas as crianças e adolescentes sempre que seus direitos estiverem ameaçados, e está embasado numa concepção de infância em que a criança é considerada como sujeito de direitos, como pessoa em condição peculiar de desenvolvimento, e do interesse superior. Vários movimentos e ações vêm sendo vem sendo realizados para efetivá-lo em prática cotidiana, e uma vertente importante dessas ações diz respeito à qualificação dos recursos humanos dos diversos equipamentos de assistência à criança, entre os quais estão os educadores de Casas Abrigo. A literatura aponta para as diversas dificuldades que marcam o abrigo ainda como um espaço de ausências, da re-edição do abandono e da violência, e as iniciativas no sentido de torná-lo lugar de novas possibilidades para as crianças tornam necessários investimentos de toda ordem. Buscando uma melhor compreensão dessa realidade, esse trabalho voltou-se para as Educadoras de uma Casa Abrigo de uma cidade interiorana do Estado de São Paulo, com o objetivo de conhecer o que elas pensavam sobre infância, as crianças sob seus cuidados, e as práticas educativas destinadas a elas. Foram realizadas entrevistas com todas as educadoras da casa abrigo (10) na modalidade história de vida temática, que inclui dois momentos. Primeiramente, a participante fica livre para contar a sua história, a partir de aspectos que consideravam relevantes. Já num segundo momento, a pesquisadora coloca questões de interesse do trabalho e que porventura não tivessem sido abordadas na parte inicial da entrevista. As entrevistas, gravadas e transcritas literalmente, juntamente com o diário de campo, foram analisados a partir da perspectiva qualitativa. Os resultados apontaram para uma equipe de educadoras bastante diferenciadas (60% com nível superior em Assistência Social, Pedagogia, e Psicologia), com grande envolvimento no trabalho; sua história de vida sustenta uma visão de infância e de cuidado à ela bastante afinada à que embasa o ECA, focada na condição de desenvolvimento da criança. Por outro lado, a criança abrigada parece ser vista fora dessa óptica. Além disso, as educadoras sentem que no dia-a-dia da instituição não tem espaço para a autonomia, criatividade, espontaneidade, estímulo e o brincar, sentindo-se restritas aos cuidados básicos de alimentação e higiene. Assim, embora tenham uma percepção da infância bastante afinada à do ECA, não conseguem colocá-la em prática no interior do abrigo. Esbarram numa estrutura rígida e autoritária haja vista suas exigências, estruturação de rotina, horários e prioridades. Identificaram-se ainda descontinuidades (conflitos entre diferentes crenças) vivenciadas no contexto de trabalho, tanto entre o ideário delas próprias em relação à criança e sua educação e a prática atual, como entre o seu ideário e o do abrigo, muito semelhante ao modelo assistencial, correcional já ultrapassado, mas que tem raízes em um longo período na história da institucionalização de crianças. Assim, estamos diante de uma equipe que, embora com grande potencial, parece subutilizado, pois percebemos que tais educadoras sentem ter uma prática cotidiana muito diferente daquela que teriam condições de oferecer para a criança e em consonância à pretendida pelo ECA. / The ECA establishes the integral protection for all children and adolescents whenever their rights are threatened, and it is based on a conception of childhood in which the child is considered as subject of rights, as a person in peculiar condition of development, and of high interest. Several movements and actions have been taken in order to turn it into daily practice, and an important strand of these actions refers to the qualification of the human resources of the various equipments of child assistance, among which are the educators of Shelter Houses. The literature points out various difficulties that still mark the shelter as a space of absences, of re-edition of abandonment and of violence, and the initiatives aiming to turn it into a place of new possibilities for the children raise the necessity of investments of all sorts. Searching for a better comprehension of this reality, this study focused on the Educators of a Shelter House in a countryside town of São Paulo State, with the target of knowing what they thought about childhood, the children they took care of, and the educative practices aimed at them. Interviews with all the educators of the shelter house (10) were made in the modality of thematic life story, which includes two moments, firstly the participant is free to tell her story, from aspects considered relevant. In a second moment, the researcher asks questions of interest of the work and that had not been approached in the initial part of the interview. The interviews, recorded and literally transcribed, along with the field journal, were analyzed according to the qualitative perspective. The results pointed at a team of educators quite qualified (60% graduated in Social Assistance, Pedagogy or Psychology), with great involvement in the work; their life story sustain a view of childhood and of caring aimed at them very similar to the one that roots ECA, focused on the development condition of children. On the other hand, they feel that in the institutions daily routine there is no space for autonomy, creativity, spontaneity, stimulus and playing, feeling restricted to basic cares of feeding and hygiene. Therefore, although they have a perception of childhood very similar to that of ECA, they cannot put it into practice inside the shelter. They are blocked by a rigid and authoritarian structure, seen its demands, routine structuring, timetables and priorities. Discontinuities were also identified (conflicts between different beliefs), lived in the work context, both between their own ideology concerning children and their education and current practice, and between their ideology and the shelters ideology, very alike the assisting model, correctional already old-fashioned, but rooted in a long period of the history of children institutionalization. Therefore, we face a team that, even though highly qualified, seems not to be used in its potential, for we notice that such educators feel that they have a daily practice very different from the one they would be able to offer to the child and allied to the one intended by the ECA.
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Caminhos da formação do ator - conexões interdisciplinares de quatro experiências / Caminhos da formação do ator - conexões interdisciplinares de quatro experiênciasJose Raimundo Ferreira Dornellas 22 April 2008 (has links)
O presente trabalho tem como estímulo inicial uma pesquisa desenvolvida pelo Professor Doutor Antonio Luiz Dias Januzelli e a doutoranda Juliana Jardim que entre os anos de 1999 e 2000, coletaram em forma de entrevista experiências e vivências práticas de oito professores profissionais de teatro, objetivando tornar público os seus procedimentos e suas práticas centradas na formação do ator contemporâneo em São Paulo. Este presente trabalho se propôs investigar quatro destes depoimentos, a saber: Cristaine Paoli-Quito, Luiz Damasceno, Márcio Aurélio e Myrian Muniz, cruzando suas práticas, avaliando conteúdos convergentes e divergentes nos diferentes processos assim como desenvolver uma possível sistematização orgânica unificada desses conteúdos. / The present work has as initial stimulus a research developed by Doctor Professor Antonio Luiz Dias Januzelli and the graduate student Juliana Jardim that between 1999 and 2000, interviewed eight professors and theatrical professionals with the objectives of publication their proceedings and their practical approaching and training of actors at São Paulo. This present work took four interviewed pronouncements such as: Crisitane Paoli Quito, Luiz Damasceno, Márcio Aurélio e Myrian Muniz and tried to cross their practical work, analyzing the similarities and differences of their jobs and also build a possible unified system characterized by their contents.
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Percepções de analistas da área pericial contábil do Ministério Público Federal quanto as suas práticas profissionaisPrates, Ariel January 2018 (has links)
Devido aos diversos crimes financeiros cometidos por políticos e não políticos, que por consequência acentuam a crise econômica e política no Brasil, se faz necessária a presença de um órgão fiscalizador. Nessa linha, o Ministério Público Federal (MPF) atua de forma a defender a ordem jurídica e os interesses pessoais por meio dos Procuradores da República. Como seus auxiliares, os analistas da área pericial contábil buscam, entre outras atribuições, realizar perícias, exames, vistorias e avaliações, sob a forma de pareceres, laudos e relatórios, a fim de assessorar os membros quando a matéria em litígio versar sobre a ciência contábil. Diante de sua posição ante os Procuradores, a Justiça Federal e a sociedade, este estudo teve como objetivo analisar as percepções de analistas da área de perícia e especialidade em contabilidade sobre suas práticas profissionais. Essa pesquisa é descritiva, com abordagem qualitativa, sendo, quanto aos procedimentos, uma pesquisa etnográfica e survey. No que se refere à amostra e as técnicas de coleta de dados, foram realizadas entrevistas presenciais com 12 analistas da área pericial contábil no Distrito Federal, Rio Grande do Sul, Paraná e São Paulo, pelo uso de um roteiro semiestruturado de oito questões, cujas respostas foram analisadas pela técnica de análise de conteúdo; e aplicados questionários online, com 37 questões, para 13 analistas dessas mesmas regiões, analisados por estatística descritiva. Os resultados permitem inferir que há singularidades na atuação desses analistas, especialmente pela dificuldade em classificá-los como como peritos contábeis ou contadores forenses. Outro resultado encontrado foi o fato de nenhum entrevistado ter atuado com essas áreas antes de ingressar no MPF, o que corrobora com certas dificuldades suscitadas em adquirir a experiência necessária para uma boa atuação no órgão. Pelo questionário aplicado pôde-se verificar que as competências de maior importância, para a amostra, são as comportamentais, e não as técnicas. Os domínios obtidos sobre as competências relacionadas nesse estudo se apresentaram, no geral, com índices inferiores às importâncias atribuídas a elas. Ou seja, no geral, o domínio está aquém da importância da competência, indicando uma necessidade de melhoria na capacitação da amostra. No que tange aos pontos de melhoria em suas práticas profissionais, as faltas de feedback e o baixo número de analistas são os principais aspectos, além, da valorização profissional. A pesquisa permite inferir que a atuação desses profissionais não segue inteiramente a Norma Brasileira de Contabilidade Técnica sobre Perícia Contábil (NBC TP 01), nem possui todos os aspectos de uma contabilidade forense, apresentando, tanto particularidades de cada uma dessas áreas, quanto pontos em comum, mas não atendendo todos os requisitos necessários para enquadrar sua atuação como a de um perito contábil ou de um contador forense. Outra inferência é a de que, comparando-se a atuação dos contadores forenses norte-americanos com os analistas da área pericial contábil do MPF, há semelhanças, como os casos envolvendo declarações de demonstrações financeiras, detecção e resposta à fraude, cálculos de danos econômicos e falência e insolvência; e distinções, pois os analistas não atuam em casos de lei de família e prevenção à fraude. No que se refere às importâncias mais importantes, destaca-se a capacidade de entrevista e testemunho e comunicação oral eficaz, que no contexto do MPF não são tão relevantes, o que difere dos contadores forenses norte-americanos e do Reino Unido. / Due to the various financial crimes committed by politicians and non-politicians, which consequently accentuate the economic and political crisis in Brazil, it is necessary to have a monitoring body. In this line, the Federal Public Ministry (MPF) acts in a way to defend the legal order and personal interests through the Attorneys of the Republic. As their assistants, analysts in the accounting expert area seek, among other duties, to carry out surveys, examinations, surveys and evaluations, in the form of opinions, reports and reports, in order to advise members when the matter in dispute is related to science accounting In view of its position before Prosecutors, Federal Courts and society, this study aimed to analyze the perceptions of analysts in the area of expertise and specialty in accounting over their professional practices. This research is descriptive, with a qualitative approach, being, regarding the procedures, an ethnographic research and survey. With regard to the sample and data collection techniques, face-to-face interviews were conducted with 12 analysts from the accounting expert area in the Distrito Federal, Rio Grande do Sul, Paraná and São Paulo, for the use of a semi-structured script of eight questions, responses were analyzed by the content analysis technique; and 37 online questionnaires were applied to 13 analysts from the same regions, analyzed by descriptive statistics. The results allow us to infer that there are singularities in the performance of these analysts, especially because of the difficulty in classifying them as accounting experts or forensic accountants. Another result was the fact that no interviewee had acted with these areas before joining the MPF, which corroborates with certain difficulties involved in acquiring the necessary experience for a good performance in the body. Through the questionnaire applied it was possible to verify that the most important competences, for the sample, are the behavioral ones, not the technical ones. The domains obtained on the competences related to this study were generally lower than the amounts attributed to them. That is, in general, the domain falls short of the importance of competence, indicating a need for improvement in the training of the sample. Regarding the points of improvement in their professional practices, the lack of feedback and the low number of analysts are the main aspects, besides, the professional valorization. The research allows to infer that the performance of these professionals does not follow fully the Norma Brasileira de Contabilidade Técnica sobre Perícia Contábil (NBC TP 01), nor does it have all the aspects of a forensic accounting, presenting both particularities of each one of these areas, as points in common, but not answering all the necessary requirements to fit their performance as that of an accounting expert or a forensic accountant. Another inference is that, comparing the performance of US forensic accountants with MPF accountant analysts, there are similarities, such as cases involving financial statement disclosures, fraud detection and response, calculations of economic damages and bankruptcy and insolvency; and distinctions, as analysts do not act in cases of family law and fraud prevention. With regard to the most important issues, the interview and testimony and effective oral communication skills, which in the context of the MPF are not so relevant, stand out from the US forensic accountants and the United Kingdom.
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