Global ETD Search

21	A institucionalização da atividade do auditor independente Antunes, Francisco Angelo 17 November 2010 (has links) Made available in DSpace on 2016-03-15T19:32:25Z (GMT). No. of bitstreams: 1 Francisco Angelo Antunes.pdf: 675685 bytes, checksum: 426efb87cac081ba7d086b13f5a89079 (MD5) Previous issue date: 2010-11-17 / The development of the capitalist system has required more and more participation in the labor market of qualified professionals and the development process of capitalism in its various stages has led to constant changes in the structure of that market. Lately the changes in business in Brazil have been more applicants, mainly from the process of stabilization and liberalization of the economy, these changes, which has been accentuated in the current phase of increasing globalization. This study is a contribution for the research of the emergence and evolution of the activity of the independent auditor in Brazil. The study also presents a brief comparative analysis of the development process of this activity in Brazil with that presented in other countries and also an assessment of the contribution that the activity can bring to society. For this, a search was conducted based on the sociology of professions, in order to understand how this specialization has become institutionalized, narrowed its field of operation in the country and whether it is or not, in the process of becoming from a field of accounting to autonomous profession. The research method used was the historiography, based on the model developed by Larson (1977) called Professional Project. We also conducted interviews with teachers and recognized experts in the area and the results were analyzed by the methodological approach of content analysis, which was based on the model developed by Bardin (2004). The results suggest that the process of professionalization of the independent auditor is still ongoing and for now does not meet all the requirements necessary and sufficient to be considered, from the perspective of the sociology of professions, a full profession. Although the activity already meets most of these requirements, there are still some steps to go. / O desenvolvimento do sistema capitalista tem requerido cada vez mais a participação, no mercado de trabalho, de profissionais qualificados, e o processo de desenvolvimento do capitalismo vem provocando constantes alterações na estrutura desse mercado. Ultimamente as mudanças no mundo dos negócios brasileiro têm sido mais recorrentes, principalmente a partir do processo de estabilização e abertura da economia, processo que tem se acentuado na atual fase de globalização econômica. A presente pesquisa é uma contribuição ao estudo do surgimento e da evolução da atividade do auditor independente no Brasil. O estudo apresenta também uma breve análise comparativa do processo de desenvolvimento dessa atividade no Brasil com o apresentado em outros países e, ainda, uma avaliação sobre a contribuição que a atividade pode trazer à sociedade. Para tanto, foi realizada uma pesquisa fundamentada na Sociologia das Profissões, com o objetivo de entender como esta especialização se institucionalizou, delimitou seu campo de atuação no país e se está, ou não, em processo de se transformar, de especialização contábil, em profissão autônoma. O método de pesquisa utilizado foi o historiográfico, baseado no modelo desenvolvido por Larson (1977) de estratégia profissional (Professional Project). Foram também realizadas entrevistas com professores e profissionais de renome e experiência reconhecida na área, e o resultado foi analisado pela abordagem metodológica da análise de conteúdo, que se baseou no estudo desenvolvido por Bardin (2004). Os resultados obtidos sugerem que o processo de profissionalização do auditor independente ainda está em curso e, por ora, não atende a todos os requisitos necessários e suficientes para ser considerada, sob a ótica da Sociologia das Profissões, uma profissão plena. Embora a atividade já atenda à maioria desses requisitos, ainda existem algumas etapas a percorrer. auditor independente sociologia das profissões especialização contábil contabilidade auditoria independent auditor sociology of professions accounting specialist accounting auditing
22	Les contrats psychologiques des comptables libéraux aujourd'hui / The psychological contracts of today's charted accountants Ouattara, Kiyali 10 December 2018 (has links) Cette thèse explore les formes d’engagement et apporte une réponse à la question : Que devient aujourd’hui le contrat normatif de profession des comptables libéraux dans un contexte de mutation de leur profession ? Nous avons croisé deux champs théoriques : celui du comportement organisationnel avec la théorie du contrat psychologique et la sociologie des professions avec le modèle intégré de De Rozario (2006). Nous avons conduit 20 entretiens qualitatifs auprès de comptables libéraux et mobilisé une grille d’analyse construite à partir de la théorie du contrat psychologique qui prend en compte les actants humains et non humains. Les résultats nous permettent de dire que malgré les violations contractuelles actuelles et les transitions, la profession de comptables libéraux continue de faire engagement par son contrat normatif. Il est composé de trois contrats psychologiques individuels qui sont : transactionnel, transitionnel et relationnel. Les mutations actuelles incitent à des contrats psychologiques transactionnels plus denses avec des réseaux d’experts et un contrat psychologique relationnel avec les outils de gestion surtout digitaux pour répondre aux conjonctures problématiques. Finalement, le contrat relationnel avec la profession réduit aujourd’hui à sa composante diplôme, mute vers des contrats relationnels de réseaux experts de proximité. / This thesis explores the forms of commitment and provides an answer to the question: What is becoming of the normative contract of chartered accountants in a context of change of their profession? We crossed two theoretical fields: that of the organizational behavior with the theory of the psychological contract and the sociology of the professions with the integrated model of De Rozario (2006). We conducted 20 qualitative interviews with chartered accountants and mobilized an analysis grid based on the psychological contract theory that takes into account human and non-human contract makers. The results allow us to say that despite the current contractual violations and transitions, the profession of liberal accountants continues to lead to a commitment through its normative contract. The latter comprises three individual psychological contracts which are transactional, transitional and relational contracts. Current changes are leading to increasingly complex transactional psychological contracts with networks of experts and a relational psychological contract with management tools, especially digital devices, to respond to the crisis they face. Finally, the relational contract with the profession reduces today to its diploma component, moving towards relational contracts of expert networks of proximity. Expert-Comptable Sociologie des professions Contrat psychologique Profession réglementée Révolution numérique Théorie des parties prenantes Digitalisation Chartered Accountants Sociology of Professions Psychological Contract Regulated Professions Numerical revolution Stakeholder’s Theory Digitalization 657.023 44
23	Internacionalização do saber jurídico e redes profissionais locais: um estudo sobre justiça restaurativa em São Carlos-SP e São Caetano do Sul-SP Tonche, Juliana 28 April 2010 (has links) Made available in DSpace on 2016-06-02T20:39:13Z (GMT). No. of bitstreams: 1 3070.pdf: 869104 bytes, checksum: 76df64e1f0a5700ad780bad14b872d9e (MD5) Previous issue date: 2010-04-28 / Financiadora de Estudos e Projetos / I analyze the articulation process existing between the juridical knowledge internationalization, represented here by restorative justice, and local professional networks in two cities from the state of São Paulo: São Carlos and São Caetano do Sul. In the first city it was observed a interest decay in restorative justice with a local configuration of disputes towards the minor with problems against the law. Then, the second city is constituted as one of the three areas in this country in which was established a pilot program of mediation in the shapes of the kind of informal resolution of conflicts indicated here. Based on a bibliography on sociology of professions, it is discussed how this proposal, with a more political content, has been treated more specifically in the field of law professions, assuming that these professions, unique in their historical tradition and strong connection with the State, have taken the knowledge neutrality and strong delimitation with political field as the best strategy for the construction of their autonomy. / O objetivo central do trabalho é realizar uma análise sociológica que contemple o processo de articulação entre a internacionalização do saber jurídico, aqui representada pela justiça restaurativa, e redes profissionais locais em dois municípios paulistas: São Carlos e São Caetano do Sul. Na primeira cidade foi verificada uma perda de interesse pela justiça restaurativa concomitante a uma configuração local de disputas políticas em torno do campo dos adolescentes em conflito com a lei. Já a segunda cidade se constituiu numa das três regiões do país em que se estabeleceu um programa piloto de mediação nos moldes do tipo de resolução informal de conflitos em questão. A partir de uma revisão bibliográfica com base na área da sociologia das profissões, discute-se como essa proposta de mediação alternativa que tem tido destaque no meio jurídico vem sendo tratada mais especificamente no âmbito das profissões do Direito, assumindo que existem resistências ao modelo, nesse campo, como foi captado pela pesquisa. As objeções podem ser de diferentes tipos, mas no geral constroem uma imagem de divergência existente entre a justiça restaurativa e a expertise dos grupos profissionais. Para investigar que motivos levaram as duas localidades a apresentarem resultados diferentes em relação à agenda global da justiça restaurativa, foram feitos estudos de caso sob uma abordagem qualitativa, contando com a realização de entrevistas e presença em círculos restaurativos em São Caetano do Sul. Pretendeu-se identificar, dessa maneira, além das diferentes formas pelas quais a justiça restaurativa veio a se inserir nos dois lugares, quais são as especificidades das redes profissionais envolvidas e quem são os agentes que se ligam a rede importadora da pauta, levando em consideração as implicações que as distâncias das redes profissionais em relação aos centros de troca de expertise profissional podem assumir no contexto. Essa distância, que não é de caráter geográfico, pode ser traduzida em questões de inserção ou acesso às redes ou pessoas das redes mais próximas dos centros de troca de saber especializado. Sociologia do trabalho Sociologia das profissões Redes profissionais Justiça restaurativa São Carlos (SP) São Caetano do Sul (SP) Sociology of professions Professional networks Restorative Justice São Carlos São Caetano do Sul CIENCIAS HUMANAS::SOCIOLOGIA
24	Le conseil agricole coopératif à l'épreuve de l'environnement : une enquête en Champagne-Ardenne / Farmers cooperatives, technical advisory services, and environmental challenges : an investigation in Champagne-Ardenne, France Villemaine, Robin 05 February 2016 (has links) Les coopératives agricoles sont tantôt présentées comme une alternative au capitalisme financier, tantôt dénoncées pour leurs « résistances » à prendre en charge les problèmes d’environnement. Mais comment, concrètement, intègrent-elles ces enjeux dans leurs stratégies et leurs organisations ? Comment leurs agents sont-ils affectés dans leur travail par la montée des injonctions environnementales et comment font-ils avec ? J’aborde ces questions par l’analyse des dispositifs que ces entreprises déploient pour conseiller les agriculteurs, en m’appuyant sur une enquête socio-historique en Champagne-Ardenne. Je montre que la question de qui prend en charge les questions environnementales, et comment, structure les dynamiques du conseil coopératif. Les dirigeants des coopératives ajustent leur modèle économique et leurs dispositifs de conseil pour faire face à la concurrence et répondre aux critiques environnementales. D’un côté, ils internalisent la compétence de la durabilité dans leurs stratégies de création de richesses, en amont du conseil, afin de défendre des modalités d’écologisation de l’agriculture alignées avec leurs intérêts, tout en permettant aux agriculteurs individuels de déléguer la prise en charge de l’environnement. D’un autre côté, ils développent des démarches de conseil innovantes pour les agriculteurs refusant de déléguer cette compétence. Par ailleurs, les technico-commerciaux ne considèrent pas la prise en charge de l’environnement comme un moyen efficace de captation des clients. Ils font avec cette contrainte via leur expertise réglementaire, et développent de nouvelles compétences techniques pour répondre aux attentes diverses des agriculteurs. / Agricultural cooperatives are sometimes presented as an alternative to the excesses of financial capitalism, and sometimes criticized because of their reluctance to cope with environmental concerns. But how, actually, do they integrate these environmental stakes into their strategies and organization? How are their agents affected in their work by the increase of environmental normalization, and how do they deal with them? I address these issues through the analysis of the schemes these organizations build to bring technical advice to the producers, with a socio-historical focus based on an investigation in the French Region Champagne-Ardenne. I show that the question “who handles the environmental concerns, and how” shapes the dynamic of these schemes. Executives of cooperatives adjust their economic model and advisement frame to cope with concurrence and to respond to environmental criticism. On the one hand, they integrate the competence of sustainability into their strategies of wealth creation, upstream of the advice activity, to defend ways of environmental reform of agriculture in line with their interest, and in the same time they let individual producers delegate a part of their environmental responsibility. On the other hand, they develop new advice methods for producers who don’t want to delegate this competence. Otherwise, technical sales advisors don’t think that dealing with environmental concerns is an effective means to strengthen their links with their customers. They do with this constraint through their regulatory expertise, and develop new competences to meet the producers’ request for services. Coopérative Conseil agricole Environnement Groupe professionnel Technico-commerciaux Développement agricole Approche socio-historique Champagne-Ardenne Cooperative Agricultural advice Environment Sociology of professions Technical sales advisors Agricultural development Socio-historical method Champagne-Ardenne 300 306 307
25	Die Geschichte vom großen Ö Wimmer, Ulla 12 March 2019 (has links) Die Arbeit untersucht die Position der Öffentlichen Bibliotheken im Bibliotheksfeld der Bundesrepublik Deutschland. Den theoretischen Rahmen bildet die Theorie der sozialen Felder von Pierre Bourdieu. Dargestellt werden zunächst die Außengrenzen des Bibliotheksfeldes sowie seine administrative Verortung. Es folgen professionssoziologische Aspekte, insbesondere die Verbands- und Ausbildungsstruktur. Der Schwerpunkt liegt dabei auf der Binnengliederung des Feldes und seiner historischen Spartentrennung in „wissenschaftliche“ und „Öffentliche“ Bibliotheken. Dazu gehören eine Untersuchung der technisch-administrativen Infrastruktur und der ideologischen Verortung der Öffentlichen Bibliotheken. Die Kapitalbinnenstruktur des Feldes wird anhand von Daten der Deutschen Bibliotheksstatistik analysiert. Den Hauptteil der Arbeit bildet eine empirische Untersuchung der Diskursstruktur anhand einer quantitativen Analyse von 7.159 Aufsätzen, Vorträgen und Beiträgen zu Mailinglisten, die den allgemeinen bibliothekarischen Fachdiskurs in den Jahren 1964 bis 2016 abbilden. Aus dieser Untersuchung werden Schlüsse auf die informelle Feldstruktur unterhalb der Institutionenebene gezogen. Weitere Ergebnisse betreffen die genderspezifische Arbeitsteilung und die ideologische und kapitalbezogene Position der Öffentlichen Bibliotheken im Bibliotheksfeld. / The dissertation examines the position of public libraries in the library “field” (as described by Pierre Bourdieu) of the Federal Republic of Germany. This includes the outer borders of the field and the administrative position of libraries as well as sociological aspects such as the structure of professional associations and formal qualifications. A focus lies on the historical division between “research” and “public” libraries. This includes an analysis of technical and administrative infrastructure as well as different ideologies. An analysis of the German Library Statistics investigates the capital-based substructure of the field. The main empirical work consists of an analysis of the structure of the professional discourse between 1964 and 2016, i.e. a quantitative analysis of 7.159 articles, conference papers and e-mail-posts that cover the main part of the national professional discourse. This allows conclusions about the informal structure of the field underneath the institutional level. Further results refer to the gender-specific division of labour and the ideological and resource-based position of public libraries in the library field. Bibliothek Öffentliche Bibliothek Bundesrepublik Deutschland Geschichte nach 1945 soziales Feld Feldanalyse Diskursanalyse Professionssoziologie geschlechtsspezifische Arbeitsteilung Library Public Library Federal Republic of Germany social fields field analysis discourse analysis sociology of professions gender-specific division of labour AN 69300 ddc:020
26	Le franquisme et la production de la ville : politiques du logement et de l’urbanisme, mondes professionnels et savoirs urbains en Espagne des années 1930 aux années 1970 / Francoism and urban production : housing and urban policies, professionals and urban science in Spain from the 1930's to the 1970's Vaz, Céline 13 December 2013 (has links) Urbanisation désordonnée, manque d’équipements urbains, prééminence de la promotion privée dans la production de logements, domination de la propriété d’occupation, telles sont les caractéristiques du développement urbain et immobilier sous le régime franquiste, qui ont perduré jusqu’à aujourd’hui pour certaines d’entre elles. Cette ville « sans qualité » constitue un objet de préoccupation sociale majeur et une voie de contestation du régime dans les dernières années de la dictature franquiste. Le mode de production de la ville qui se met en place durant l’époque franquiste, et la question urbaine sur lequel il débouche, constituent l’objet de cette thèse. Cette recherche repose sur l’analyse conjointe des politiques nationales d’urbanisme et du logement, et du groupe professionnel des architectes. Ce choix a été guidé par un double constat. L’interventionnisme du régime franquiste s’est en effet aussi concrétisé dans les domaines du logement et de l’urbanisme : un ensemble d’organismes centraux, de dispositions et de dispositifs officiels ont ainsi encadré et déterminé le mode de production urbaine. Les architectes, par la position particulièrement privilégiée qu’ils occupent dans le secteur de la construction en Espagne, jouent un rôle clé dans l’élaboration et la mise en œuvre de ces politiques. Des membres du groupe professionnel sont par ailleurs les fers de la critique urbaine à la fin de la dictature. Ce dispositif de recherche permet d’étudier la constitution de l’espace urbain et immobilier en catégorie de l’action publique et les effets de ce processus sur les champs professionnel et scientifique sur l’ensemble de la période franquiste. Il offre les bases d’une histoire sociale des politiques urbaines qui éclaire à la fois l’histoire du régime franquiste, l’histoire des sciences sociales de la ville, ainsi que la sociologie de l’action publique et des groupes professionnels. / Francoism and urban production. Housing and urban policies, professionals and urban sciences in Spain from the 1930's to the 1970's.An urban model oriented towards growth, lack of public facilities and infrastructure, high proportion of owner-tenancy, shortage of public housing, or the relevance of real state in the national economy are some of the characteristics of Spain’s urban development during Franco’s dictatorship. It became a main social concern and way to criticize Franco’s regime at the end of the dictatorship. The aim of this PhD thesis is to study the mode of production of Spanish cities during the dictatorship and the social urban movement at the end of the regime. This research is based on the double analysis of national urban planning and housing policies and of the role of one of their principal actors: the architects. During the Franco’s era, State’s intervention was indeed reflected on housing and town-planning through a set of central institutions or bodies, of legal provisions and official measures. Theses decisions determined the mode of urban development. Owing to their privileged position in the building sector in Spain, architects play a key role in the definition and implementation of these policies. Moreover, some architects were years later the leaders of urban criticism and urban social movement. This set-up brings into light the development, if not the constitution, of the urban space as a category of public action during the Franco years, as well as its effects on the professional and scientific fields. This PhD thesis intends to constitute a social history of urban policies during the Franco’s era (1939-1975). Through this approach, it contributes to a better knowledge of the history of this period, of the history of urban social sciences and public action and of the sociology of professions. Opposition Politique Crise Question urbaine Corruption Associations d’habitants Espagne Madrid Barcelone Dictature Franco Franquisme Transition démocratique Logement Urbanisme Politiques publiques Etat Architectes Ordre professionnel Promoteurs Immobiliers Groupes professionnels Construction Propriété Copropriété Administration locale Etudes urbaines Sociologie urbaine Spain Madrid Barcelona Dictatorship Franco Francoism Democratic Transition Housing Town-planning Urban Development Public Policies State Architects Professions Property Developers Sociology of professions Building Property Joint Ownership Co-Ownership Local Government Local Administration Urban Studies Urban Sociology Political Opposition Crisis Urban Question Corruption Neighborhood Associations 900

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