It is currently popular to study management accounting (MA) from an institutionalist perspective. Such a perspective is premised on that ‘institutions matter’; so that notions of social structure, agency and linkages in between them thus become central. While readings of the institutionally oriented MA-literature reveals interesting and insightful contributions about MA, they also unearth concerns regarding diversity and fragmentation in conceptualization and modelling. Therefore, the purpose of this licentiate thesis is to identify, classify and synthesize how ‘institutions matter’ in extant MA research and, based on this, suggest avenues for future research. To do so, this licentiate thesis entails a review of 34 empirical institutionally oriented MA studies. The findings entail ‘answers’ to 4 particular review questions regarding current (1) Conceptualizations of MA, (2) Overall explanatory models of agency, (3) Social roles of MA and, (4) Sources of MA practice – questions which are all derived from what I refer to as ‘A Basic Model of institutional theorizing (ABM)’. Overall, this review provides maps which are previously not pursued for this literature for the areas of each respective review question. Within such broader achievements, it identifies five ontological approaches to a relationship between social structure and agency instead of the established three. It also adds four social roles of MA previously not discussed for this literature. Finally, it suggests a uniform set of ‘sources of MA practice’ unlike the current literature that typically separates sources of continuity, change, homogeneity or heterogeneity respectively. The thesis concludes with a discussion of key findings and contributions, based on which a number of avenues for future institutionalist conceptualization and modelling of MA are suggested.

No description available.

Mental health problems are associated with significant losses in work productivity and, consequently, have significant ramifications for business entities and the general economy. Several instruments have been developed to measure productivity-related constructs such as absenteeism and presenteeism. The current study examines the utility of the Outcome Questionnaire-45 (OQ), a commonly used mental health questionnaire, in predicting work productivity. This relationship is explored as a preliminary step in assessing the degree to which changes in mental health brought about by psychotherapy will improve work productivity. Forty-nine participants were recruited from a call center in a small market research firm based in the Western United States. Work productivity was measured using four subscales of the Work Productivity and Activity Impairment (WPAI) questionnaire as well as an objective measure. The OQ and WPAI were administered on a weekly basis over the course of five weeks. Participant characteristic variables and work-time variables were also measured. A mixed models analysis of covariance (ANCOVA) with repeated measures showed that the Social Role (SR) Scale, a subscale of the OQ, was a significant predictor of Presenteeism, Overall Work Impairment, and Activity Impairment subscales. Latent growth modeling (LGM) was used to examine the relationship between the variables while accounting for individual trajectory differences. Although the results suggested that an unconditional model of Overall Work Impairment with SR as a time-varying covariate provided a good fit for the data, standardized regression weights between the variables were not significant. Implications of findings, limitations, and recommendations for future research are discussed.

No description available.

The purpose of this thesis is to make a plot of generations changes in motherhood. The aim of the theoretical part is to introduce possible views on motherhood. It gives us a look at materhood like a social construct and a biological instinct. This part is also dealing with their reciprocal combinations. Another parts of this section is to introduce motherhood like a social role and motherhood like a sense of identity. The aim of the practical part is to collect information from mothers of three generations about their own experiences with motherhood. The interview was according to The Grounded Theory. The particular aims of this section are to discover important areas of motherhood for women of all generations, find out the generation changes in this areas and evaluate the impact of this changes on the final image of motherhood. The generation changes and important areas of motherhood are compared and discussed with theoretical findings from the first part. The conclusion of this work thesis is focused on importance of these generation changes on the final image of motherhood.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-04-16T12:55:37Z No. of bitstreams: 1 Adelson Florêncio de Barros.pdf: 3160192 bytes, checksum: 3d5a8238eccbae5665c7432dab1c2a9c (MD5) / Made available in DSpace on 2018-04-16T12:55:37Z (GMT). No. of bitstreams: 1 Adelson Florêncio de Barros.pdf: 3160192 bytes, checksum: 3d5a8238eccbae5665c7432dab1c2a9c (MD5) Previous issue date: 2018-03-12 / This dissertation, based on the Critical Discourse Analysis, thematizes the social roles of the masters and their slaves in Casa Grande & Senzala. It is justified, for this work is studied and criticized by social scientists and not by a critical vision of the discourse. It is a textual-discursive analysis of this work. There are several published works, about this work, with sociological, anthropological, among others. The research is justified, because it aims to answer: Is the author of Casa Grande & Senzala a conservative enslaver or revolutionary abolitionist? The general objective is to contribute to the discursive studies of the work in question and to specific ones: 1. To verify, in Brazilian historiographical texts, which and how many social roles the black slaves did represent socially; 2. To ascertain which and how many social roles the slaves represent in the said work, comparing them with those of historiography, multimodal texts and newspaper advertisements; 3. Analyze the point of view projected by the author when focusing on slavery in the sugar zone of Pernambuco. The proposed research is qualitative and documental, with theoretical-analytical procedure. The results indicate that the ideological and cultural values that guide Freyre in writing this work result from the patron saint values of sugar planter from Pernambuco, aiming to construct the miscegenated origins of Brazilian culture and are those that are archived in his social memory, from the family institution. Therefore, they are conservative and enslaved values. The hypothesis of the investigation proved to be adequate, since Freyre is guided by an ideology of Pernambuco sugarcane rural power, canceling the cruelty, sadism and excessive exploitation of the slave labor force and privileges the role of the female slave, transmitter of Afro Brazilian cultural miscegenation, in order to build the myth of the sensuality of the black woman / Esta tese, fundamentada na Análise Crítica do Discurso, tematiza os papéis sociais dos senhores e seus escravos em Casa-Grande & senzala. Justifica-se, pois essa obra é estudada e criticada por cientistas sociais e não por uma visão crítica do discurso. Trata-se de uma análise textual-discursiva da referida obra. Há vários trabalhos publicados, sobre essa obra, com enfoque sociológico, antropológico, entre outros. A pesquisa justifica-se, pois busca responder: o autor de Casa-grande & Senzala é um conservador escravocrata ou revolucionário abolicionista? O objetivo geral é contribuir com os estudos discursivos da obra em questão e específicos: 1. Verificar, em textos historiográficos brasileiros, quais e quantos papéis sociais os escravos negros representaram socialmente; 2. Averiguar quais e quantos papéis sociais os escravos representam na referida obra, confrontando-os com os da historiografia, textos multimodais e anúncios de jornal; 3. Analisar o ponto de vista projetado pelo autor ao focalizar a escravidão na zona açucareira pernambucana. A investigação proposta é qualitativa e documental, com procedimento teórico-analítico. Os resultados indicam que os valores ideológicos e culturais que guiam Freyre, ao escrever essa obra, resultam dos valores patronais do senhor de engenho açucareiro pernambucano, objetivando a construção das origens miscigenadas da cultura brasileira e são esses que estão arquivados em sua memória social, a partir da instituição familiar. Logo, são valores conservadores e escravocratas. A hipótese da investigação mostrou-se adequada, pois Freyre é guiado por uma ideologia do poder patronal rural açucareiro pernambucano, cancelando a crueldade, o sadismo e a exploração excessiva da mão de obra escrava e privilegia o papel da escrava, transmissora da cultura afro na miscigenação cultural brasileira, de forma a construir o mito da sensualidade da negra

by Tse Kam Fai. / Thesis (M.Phil.)--Chinese University of Hong Kong, 1995. / Includes bibliographical references (leaves 216-228). / Abstract / Acknowledgements / Chapter Chapter 1: --- Introduction / Chapter 1.1 --- Contexts and Objectives of the Study --- p.1 / Chapter 1.2 --- Related Studies in Hong Kong --- p.9 / Chapter 1.3 --- "Identity, Role, and Social Behavior" --- p.13 / Chapter 1.4 --- Data and Methodology --- p.16 / Chapter 1.5 --- Outline of Chapters --- p.20 / Chapter Chapter 2: --- Literature Review / Chapter 2.1 --- Medical-Disease Model: Exposition and Critique --- p.22 / Chapter 2.2 --- Social Deviance Model --- p.24 / Chapter 2.2.1 --- On Etiology and Process of Drug Use / Chapter 2.2.2 --- On Cessation of Drug Use / Chapter 2.2.3 --- "Social Learning, Resocialization and Therapeutic Community" / Chapter 2.2.4 --- Resocialization as Social Learning: The Oversocialization Critique / Chapter 2.3 --- Identity Model --- p.32 / Chapter 2.3.1 --- Resocialization as Identity Transformation / Chapter 2.3.2 --- Types of Identity Transformation / Chapter 2.3.3 --- Resocialization as Conversion / Chapter Chapter 3: --- A Comparison Between SARD A and Operation Dawn / Chapter 3.1 --- "History, Services, and Social Position" --- p.43 / Chapter 3.2 --- Treatment Philosophy and Practice --- p.47 / Chapter 3.3 --- Treatment and Rehabilitation Programme --- p.48 / Chapter 3.3.1 --- Pre-admission Procedure / Chapter 3.3.2 --- In-patient Service / Chapter 3.3.3 --- Halfway House and Aftercare / Chapter 3.4 --- A Statistical Profile of Admission Cases: SKC vs Dawn Island Centre --- p.60 / Chapter Chapter 4: --- Pre-admission Stage / Chapter 4.1 --- "Addict Role-taking, Role-engulfment and Deviant Identity Formation" --- p.63 / Chapter 4.1.1 --- First Use and the Honeymoon; Taking the addict role / Chapter 4.1.2 --- "Addiction and Life as ""Junkie"": Developing the deviant self-identity" / Chapter 4.2 --- Addict Role-strain and Identity Crisis --- p.83 / Chapter 4.2.1 --- """Hitting the Bottom"" and Motivation to Change" / Chapter 4.2.2 --- Preliminary Attempts: Using Self-administered Methods / Chapter Chapter 5: --- Treatment and Rehabilitation Stage / Chapter 5.1 --- Role-conflict and Identity Negotiation --- p.92 / Chapter 5.1.1 --- "Accepting the ""patient"" or ""sinner"" role" / Chapter 5.1.2 --- The Intensity and Nature of Role Conflict / Chapter 5.1.3 --- Altercasting of Normal Identity / Chapter 5.1.4 --- "Strategies of Identity Negotiation: ""how actors react""" / Chapter 5.2 --- "Identity Transformation: ""how actors are transformed""" --- p.115 / Chapter 5.2.1 --- "Strategies, Materials, and Agents" / Chapter 5.2.2 --- Cognitive Base of Transformation / Chapter 5.2.3 --- Affective Base of Transformation / Chapter 5.2.4 --- Normative Base of Transformation / Chapter Chapter 6: --- Continued Rehabilitation and Social-Reintegration Stage / Chapter 6.1 --- Types of Identity Transformation --- p.140 / Chapter 6.1.1 --- Dawn Island Centre: Religious Conversion / Chapter 6.1.2 --- SKC: Alternation / Chapter 6.2 --- Identity Validation and Types of Role-Support --- p.144 / Chapter 6.2.1 --- Identity Validation and Legitimation / Chapter 6.2.2 --- Types of Role-Support / Chapter Chapter 7: --- Conclusion and Discussion / Chapter 7.1 --- "Identity Transformation, Role-Support and Abstinence" --- p.156 / Chapter 7.2 --- Drug Addicts' Recovery: An Interactive and Joint Accomplishment --- p.159 / Chapter 7.3 --- The Contingent Nature of Recovery Career --- p.161 / Chapter 7.4 --- SARD A and Operation Dawn: Two Different Pathways of Recovery --- p.163 / Chapter 7.4.1 --- Religious Conversion: Pathway to Christianity / Chapter 7.4.2 --- Alternation: Pathway to Normality / Chapter 7.5 --- Significance and Limitations of Study --- p.166 / Appendix I: A Socio-Demographic Profile of Informants --- p.169 / Appendix II: Tables --- p.173 / Appendix III: A Glossary of Hongkong Addicts' Argots --- p.190 / Appendix IV: Document and Questionnaire Samples --- p.192 / Appendix V: Photos of the Dawn Island Gospel Treatment Centre --- p.203 / Appendix VI: Interview Schedules --- p.209 / Bibliography --- p.216

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2017-11-14T13:39:20Z No. of bitstreams: 1 Luana Caspari_.pdf: 1089712 bytes, checksum: fce341fc667756ba330c5bafd79a5871 (MD5) / Made available in DSpace on 2017-11-14T13:39:20Z (GMT). No. of bitstreams: 1 Luana Caspari_.pdf: 1089712 bytes, checksum: fce341fc667756ba330c5bafd79a5871 (MD5) Previous issue date: 2017-09-01 / Nenhuma / Os direitos de segunda dimensão, especialmente os direitos dos trabalhadores, foram conquistados com o passar dos anos por meio de incessantes e reiteradas lutas da classe trabalhadora. Esses direitos foram aos poucos sendo constitucionalizados e hoje estão consagrados como direitos fundamentais na Constituição Federal da República. O direito de acesso ao trabalho constitui-se em instrumento de realização do princípio da dignidade da pessoa humana, o qual fundamenta todo o ordenamento jurídico. A Constituição Federal de 1988 elencou o princípio da dignidade da pessoa humana, os valores sociais do trabalho e a livre iniciativa entre os fundamentos da República, o que denota a sua importância. A dignidade, sob essa análise, não pode ser realizada sem que haja o reconhecimento do trabalho e do seu valor social. A livre iniciativa, por sua vez, somente é devidamente exercida, de acordo com a função social almejada, quando observada a dignidade da pessoa humana e quando de acordo com o valor social do trabalho. O trabalho é fundamental para assegurar as condições materiais do viver do próprio trabalhador, de sua família e de toda a comunidade a quem é endereçada a produção de bens e serviços resultantes do trabalho humano. Assim, os contratos laborais devem primar pela proteção e pela continuidade das relações de trabalho para que atinjam, efetivamente, a sua função social. Nesse contexto, o rompimento do contrato de trabalho por meio de despedida arbitrária ou sem justa causa é completamente incompatível com o direito constitucional fundamental ao trabalho, motivo pelo qual o poder diretivo do empregador deve ser limitado para que as despedidas unilaterais somente possam ser efetivadas mediante justificativa plausível para tanto. / Rights of second dimension, especially workers' rights, have been won over the years through relentless and repeated struggles of the working class. These rights were slowly being constitutionalised and today are enshrined as fundamental rights in the Federal Constitution of the Republic. The right of access to work constitutes an instrument for the realization of the principle of the dignity of the human person, which underlies the entire legal system. The Federal Constitution of 1988 listed the principle of the dignity of the human person, the social values of work and free initiative among the foundations of the Republic, which denotes its importance. Dignity, under this analysis, can not be realized without the recognition of work and its social value. The free initiative, in turn, is only properly exercised, according to the social function sought, when observed the dignity of the human person and when in accordance with the social value of work. Work is fundamental to ensure the material conditions of the living of the worker himself, his family and the entire community to which the production of goods and services resulting from human labor is addressed. Thus, labor contracts must be based on the protection and continuity of labor relations in order to effectively achieve their social function. In this context, disruption of the employment contract by means of arbitrary or unjustified dismissal is completely incompatible with the fundamental constitutional right to work, which is why the employer's executive power must be limited so that unilateral dismissals can only be effected through Justification plausible for both.

Made available in DSpace on 2016-04-26T20:23:24Z (GMT). No. of bitstreams: 1 Dirceu Augusto da Camara Valle.pdf: 749213 bytes, checksum: a2d92e860eb6e52078ba34e424a843e4 (MD5) Previous issue date: 2014-12-19 / The research investigates the role of the legal criminal assets in setting the criminal procedural competence in the military sphere. Due to this, it is developed a relationship of implication between the substantive law and the especial instrumental law. Analyzes the constitutional legitimacy of the military criminal proceedings from an interpretive retelling of military criminal procedure code in order to establish, above all, more democratic precise contours, paying attention to the existing constitutional vectors, applying the principle of natural justice in military courts, highlighting the Inter-American court decisions of human rights. Examines the condition of allocation of criminal legal interests tied to hierarchy and discipline in order to establish whether or not the jurisdiction of special courts.It is discussed the social role of the agent as a fixation element of competence, looking away literal and isolated interpretations from the castrense repressive statute as a whole. The problems encountered throughout the text reverberate in access to criminal justice, and particularly in the context of execution of criminal due process, the constitutional guarantee, all contributing to a better assessment of the criteria involve setting the natural judge, with projections guidelines for conflicts of jurisdiction submitted to the higher courts, and also the issues that plague both the military justice courts as courts of justice / A pesquisa investiga o papel do bem jurídico-penal na fixação da competência processual penal na esfera militar. Para tanto, desenvolve-se uma relação de implicação entre o direito material e o direito instrumental especial. Analisa-se a legitimidade constitucional do processo penal castrense a partir de uma releitura interpretativa do Código de Processo Penal Militar, a fim de estabelecer contornos mais precisos e, sobretudo, democráticos, atentando aos vetores constitucionais vigentes, à aplicação do princípio do juiz natural na Justiça Militar, com destaque para decisões da Corte Interamericana de Direitos Humanos. Examina-se a condição de afetação de bens jurídicos penais atados à hierarquia e à disciplina, a fim de estabelecer, ou não, a competência da justiça especializada. Aborda-se o papel social do agente, como elemento de fixação da competência, procurando-se afastar interpretações literais e isoladas do estatuto repressivo castrense, mas desprendidas quando cotejadas com o ordenamento como um todo. As problemáticas enfrentadas ao longo do texto repercutem no acesso à justiça penal e, particularmente, no âmbito de efetivação do devido processo legal, cara garantia constitucional, tudo a contribuir para uma melhor aferição dos critérios a envolver a fixação do juiz natural, com projeções orientadoras para os conflitos de competência submetidos às Cortes Superiores e, também, às questões que atormentam tanto os Tribunais de Justiça Militar como os Tribunais de Justiça

O presente trabalho apresenta uma reflexão sobre os espaços públicos ante uma incipiente mudança de paradigma na atuação dos novíssimos atores urbanos, desde a virada do século XX para o século XXI. Estes foram estudados dentro do processo de acumulação capitalista e da construção histórico-estrutural brasileira, considerando os diferentes atores que interagem na produção das cidades. O estudo se desenvolve por meio de uma perspectiva histórica e do estudo de três coletivos urbanos que assomaram na cidade de São Paulo, observando-se, de início, as suas diferentes localizações e a defesa do \"direito à cidade\". São eles, o \"A Batata Precisa de Você\", o \"Imargem\" e o \"Arrua\". Essa nova conjuntura democrática é ainda avaliada por meio da prática no campo da arquitetura e urbanismo, que se configura como um possível espaço para novas experiências na atuação desses profissionais, dentro do discurso da crítica social e cultural sobre a cidade. / This study presents a reflection about public spaces at the head of an incipient paradigm shift in the practice of the newest urban actors at the turn of the 20th century. These were analysed over the process of capitalist accumulation and the historical-structural brasilian development, considering the different actors that interact in the production of the cities. The research develops through a historical perspective and analyzes three activist urban groups that emerged in the city of São Paulo, observing, as a beginning, their diferent locations and the defense of the \"right to the city\" as an issue. They are, \"A Batata Precisa de Você\", the \"Imargem\" and the \"Arrua\". This new democratic context is still valuated through practice in the field of architecture and urbanism, that appears to be a new performance space to develop new experiences in the work of these professionals, placed within the social and cultural criticism about the city.