O aumento da complexidade das operações, assim como do tamanho das organizações, face ao fortalecimento da economia e do mercado acionário, tem motivado uma considerável expansão na importância das informações geradas pela Contabilidade. Porém, muito se discute sobre o verdadeiro valor da informação contábil para seus diversos usuários. Essa discussão, em muitos casos, está baseada na fidedignidade das demonstrações financeiras em relação à realidade econômica das empresas. Uma das grandes críticas feitas a Contabilidade é a de ser conservadora em relação aos critérios utilizados na apuração do resultado econômico. Como conseqüência, suas informações não refletiriam a realidade econômica das empresas. Some-se a isso o fato de que, ao longo dos anos, a Contabilidade vem incorporando novos critérios que a estariam tornando ainda mais conservadora. Este problema é de suma importância, pois levanta a questão da comparabilidade das demonstrações contábeis ao longo dos anos. Este trabalho, usando uma amostra de 106 empresas de capital aberto negociadas na BM&FBOVESPA, a partir da utilização dos modelos de Acumulação de Accruals, proposto por Givoly e Hayn (2000), e de Oportunidade Assimétrica nos Lucros, proposto por Basu (1997), para mensuração do conservadorismo, conclui pela aceitação da hipótese de que há um aumento do Conservadorismo reportado nas demonstrações financeiras ao longo do período analisado, compreendido entre 1995 e 2010. / The increasing complexity of operations and the size of organizations, observing the economy and the stock markets strengthening, have motivated a considerable expansion of the relevance of information generated by Accounting. However, lots have been discussed about the true value of accounting information to its various stakeholders. This discussion, often based on the reliability of financial statements related to the real economic scenario of the companies. One of the major criticisms on Accounting is to be conservative in relation to standards used to determining the economic outcome. Consequently their information does not reflect the economic reality of business. Add to this the fact that Accounting has been incorporating new standards that would make it even more conservative over the years. This issue has extreme relevance as it brings up the question of comparability of financial statements over the years. This research used a sample of 106 publicly traded companies at BM&FBOVESPA to measure the conservatism, based on Accumulation Accruals models proposed by Givoly and Hayn (2000), and Opportunity Asymmetric Profit models proposed by Basu (1997), concluding by the acceptance of the hypothesis that there is an increased conservatism reported in financial statements over the analyzed period between 1995 and 2010.

Made available in DSpace on 2015-07-13T12:10:04Z (GMT). No. of bitstreams: 0 Previous issue date: 2015-01-28. Added 1 bitstream(s) on 2015-07-13T12:25:49Z : No. of bitstreams: 1 000837627.pdf: 2742082 bytes, checksum: fe923c82831ad718d081e528f094bef1 (MD5) / Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq) / A presente dissertação apresenta as determinações sociais relacionadas à objetivação do movimento eugenista no Brasil a partir da trajetória de Renato Kehl (1889-1974), principal expoente da ideologia eugenista no Brasil. Médico e farmacêutico, de forma aguerrida, defendeu a difusão e implantação do projeto eugênico, realizando conferências em todo o Brasil e em vários países da América Latina. Para Renato Kehl, a elite intelectual brasileira teria como responsabilidade instituir parâmetros da eugenia, isto é, o sucesso dependeria da sua implantação como política pública. Para essa finalidade, funda, em 1918, a Sociedade Eugênica de São Paulo, com a missão de difundir as ideias eugênicas no Brasil e implantar propostas de cariz eugênico. Renato Kehl foi também um dos principais articuladores do movimento de criação e fomento de instituições em nível nacional; em 1929, cria o Boletim de Eugenia, a fim de publicar textos sobre a temática nos âmbitos nacional e internacional, assim como divulgar as propostas de leis baseadas na eugenia e implantadas em países como os Estados Unidos da América e Alemanha. Foi o precursor do movimento no Brasil e defendeu que o povo brasileiro estaria perfeitamente efetivado caso fossem extintos os débeis mentais, loucos, psicopatas, criminosos, delinquentes e desviados; epiléticos, alcoólatras e dependentes de drogas ilícitas; doentes (tuberculosos, leprosos, dentre outros); cegos e surdos; disformes, pessoas dependentes da assistência social, moradores de rua, vagabundos e indigentes. / This work aims to present the social determinations regarding the objectification of the eugenics movement in Brazil from the path of Renato Kehl (1889-1974), leading exponent of eugenic ideology in Brazil. Medical and pharmaceutical, stiffer way, defended the dissemination and implementation of the eugenics project, holding conferences in Brazil and in several Latin American countries. Renato Kehl Brazilian intellectual elite would establish responsibility eugenics parameters, the success of eugenics depended on its implementation as public policy. For this purpose Renato Kehl founded in 1918, the Eugenics Society of São Paulo, with the mission to spread the eugenic idea in Brazil and implement eugenics - oriented proposals. Renato Kehl was still one of the main organizers of the movement in the creation and development institutions at the national level; in 1929, founded the Eugenics Bulletin in order to publish texts on eugenic theme in the national and international levels, as well as disclose the proposed laws based on eugenics and implemented in countries like the United States and Germany. Renato Kehl was the forerunner of the eugenics movement in Brazil and claimed that the Brazilian people would be perfectly effected if there were the extinction of feebleminded, insane, psychopaths, criminals, delinquents and diverted; epileptics, alcoholics and addicted to illicit drugs; patients (tuberculosis, leprosy and others); blind and deaf; shapeless, people dependent on welfare, the homeless, bums and destitute.

O aumento da complexidade das operações, assim como do tamanho das organizações, face ao fortalecimento da economia e do mercado acionário, tem motivado uma considerável expansão na importância das informações geradas pela Contabilidade. Porém, muito se discute sobre o verdadeiro valor da informação contábil para seus diversos usuários. Essa discussão, em muitos casos, está baseada na fidedignidade das demonstrações financeiras em relação à realidade econômica das empresas. Uma das grandes críticas feitas a Contabilidade é a de ser conservadora em relação aos critérios utilizados na apuração do resultado econômico. Como conseqüência, suas informações não refletiriam a realidade econômica das empresas. Some-se a isso o fato de que, ao longo dos anos, a Contabilidade vem incorporando novos critérios que a estariam tornando ainda mais conservadora. Este problema é de suma importância, pois levanta a questão da comparabilidade das demonstrações contábeis ao longo dos anos. Este trabalho, usando uma amostra de 106 empresas de capital aberto negociadas na BM&FBOVESPA, a partir da utilização dos modelos de Acumulação de Accruals, proposto por Givoly e Hayn (2000), e de Oportunidade Assimétrica nos Lucros, proposto por Basu (1997), para mensuração do conservadorismo, conclui pela aceitação da hipótese de que há um aumento do Conservadorismo reportado nas demonstrações financeiras ao longo do período analisado, compreendido entre 1995 e 2010. / The increasing complexity of operations and the size of organizations, observing the economy and the stock markets strengthening, have motivated a considerable expansion of the relevance of information generated by Accounting. However, lots have been discussed about the true value of accounting information to its various stakeholders. This discussion, often based on the reliability of financial statements related to the real economic scenario of the companies. One of the major criticisms on Accounting is to be conservative in relation to standards used to determining the economic outcome. Consequently their information does not reflect the economic reality of business. Add to this the fact that Accounting has been incorporating new standards that would make it even more conservative over the years. This issue has extreme relevance as it brings up the question of comparability of financial statements over the years. This research used a sample of 106 publicly traded companies at BM&FBOVESPA to measure the conservatism, based on Accumulation Accruals models proposed by Givoly and Hayn (2000), and Opportunity Asymmetric Profit models proposed by Basu (1997), concluding by the acceptance of the hypothesis that there is an increased conservatism reported in financial statements over the analyzed period between 1995 and 2010.

Submitted by Irene Nascimento (irene.kessia@ufpe.br) on 2016-10-18T19:08:05Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) TESE JAMERSON.pdf: 1848784 bytes, checksum: d02f0ff1d49ad629769324ad482e5236 (MD5) / Made available in DSpace on 2016-10-18T19:08:05Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) TESE JAMERSON.pdf: 1848784 bytes, checksum: d02f0ff1d49ad629769324ad482e5236 (MD5) Previous issue date: 2016-08-12 / CNPQ / A presente tese de doutorado aborda o conservadorismo como tradição de pensamento e ação fundada na modernidade. O objetivo da tese consiste em apresentar o conservadorismo como ideologia da crise, expondo suas bases históricas fundantes, a ampliação por que passa no decorrer do século XX e como algumas de suas características centrais se expressam no cenário ideológico e político brasileiro nos anos 2010. A tese foi construída com base na revisão bibliográfica e no método crítico-dialético. Aborda-se a ontologia do ser social, em suas principais categorias, para subsidiar a crítica ao conservadorismo. Procuramos expor a gênese e a consolidação do modo de produção capitalista como fundamento sobre o qual se elevam as ideologias conservadoras em geral e o conservadorismo em particular. O pensamento de Edmund Burke é debatido na qualidade de fundante da tradição conservadora. Convergências entre a ideologia do conservadorismo e as formas políticas bonapartistas são expostos como constitutivas de uma das tendências ideológicas do conservadorismo. São abordadas as vertentes conservadoras norte-americana e inglesa, as mais influentes no Brasil. Debatemos o "conservadorismo à brasileira" como expressão particular e nacional dessa ideologia, apresentando os momentos de incorporação, mutação e diferenças específicas em relação ao conservadorismo clássico, europeu e norte-americano. Recuperamos o debate sobre a estrutura sincrética do Serviço Social, por entender que o sincretismo e o ecletismo são os atuais condutores específicos da reprodução do conservadorismo no Serviço Social, uma vez que os resultados de ambos contribuem, contraditoriamente, para a apologia direta ou indireta do capitalismo. Movimentos políticos de extrema-direita, no mundo e no Brasil, são discutidos na qualidade de portadores materiais das tendências ideológicas do conservadorismo na contemporaneidade. / This doctoral thesis deals with conservatism as a tradition of thought and action based on modernity. The aim of the thesis is to present conservatism as an ideology of the crisis, exposing its founding historical basis, the expansion by passing during the twentieth century and how some of its central features are expressed in the ideological scene and Brazilian politician in the years 2010. The thesis was built on the literature review and critical-dialectical method. It deals with the ontology of social being in its main categories, to support the critique of conservatism. We seek to expose the genesis and consolidation of the capitalist mode of production as the foundation on which rise conservative ideologies in general and the particular conservatism. The thought of Edmund Burke is debated as founding the conservative tradition. Convergences between the ideology of conservatism and the Bonapartist political forms are exposed as constituting one of the ideological tendencies of conservatism. The US and British conservative aspects are addressed, the most influential in Brazil. We discussed the "conservatism of Brazilian" as private and national expression of this ideology, with moments of incorporation, mutation and specific differences from the classical, European and American conservatism. We recovered the debate on the syncretic structure of Social Work, understanding that syncretism and eclecticism are the current specific drivers reproduction of conservatism in social work, since the results of both contribute, contradictorily, to the direct or indirect apology for capitalism. Political movements of the extreme right in the world and in Brazil, are discussed as material carriers of ideological trends in contemporary conservatism.

Orientador: Fernando Antonio Lourenço / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Filosofia e Ciencias Humanas / Made available in DSpace on 2018-08-04T03:37:55Z (GMT). No. of bitstreams: 1 Bengtson_AndreGustavo_M.pdf: 8596986 bytes, checksum: 63d01716811f53e7fa7399043fba1460 (MD5) Previous issue date: 2005 / Resumo: o objetivo desse trabalho é analisar algumas manifestações do pensamento conservador na sociedade brasileira. Utilizo como material empírico para a pesquisa a sessão de cartas dos leitores de dois jornais brasileiros: Folha de São Paulo e Correio Popular, de Campinas. A fim de efetivar o trabalho, realizo o seguinte caminho: No primeiro capítulo, apresento uma revisão bibliográfica sobre o conceito de conservadorismo, principalmente a partir das contribuições de Karl Mannheim, Anthony Giddens, Norberto Bobbio e Roberto Romano. No segundo capítulo, transporto essa polêmica discussão para o âmbito nacional, através da revisão de alguns estudos de Antônio Flávio Pierucci e Maria Teresa Gonzaga Alves. Ainda nesse mesmo capítulo, faço uma análise mais detida sobre o primeiro volume de Populações Meridionaisdo Brasil, de Oliveira Vianna, autor reconhecido como um dos principais ideólogos do conservadorismo brasileiro. Finalmente, no terceiro capítulo, proponho uma análise sobre o conservadorismo no Brasil contemporâneo a partir de evidências empíricas coletadas no decorrer da investigação publicadas nas cartas enviadas às colunas de leitores de jornais brasileiros, destacando as representações em tomo da figura do presidenciável Lula, os condomínios fechados e a visão dos leitores sobre manifestações populares / Abstract: The objective of this work is to analyze some manifestations of conservative thought in Brazilian society. I use, as empiric material for this research, the letters &om the readers' section of two newspapers: Folha de São Paulo and Correio Popular. In order to execute dle work, I go the following route: In the first chapter, I present a bibliographical review of the concept of conservatism, mainly starting from the contributions of Karl Mannheim, Anthony Giddens, Norberto Bobbio and Roberto Romano. In the second chapter, I transport this controversial discussion to the national setting, through the review of some studies on conservative thought and popular conservatism, as defined and analyzed by Antônio Flávio Pierucci and Maria Teresa Gonzaga Alves. In the same chapter, I make a more restrained analysis of the first volume of PopulaçõesMeridionaisdo Brasil, (Southem Populations of Brazil), by Oliveira Vianna, author recognized as one of the principal ideologues of the Brazilian conservatism. Finally, in the third chapter, I propose an analysis of conservatism in contemporary Brazil, based on the empirical evidences collected during the investigation, published in letters sent to the readers sections of Brazilian news papers, pointing out representations of the figure of the presidential candidate Lula, on the question of violence and of closed condominiums and the readers vision about popular anifestations / Mestrado / Sociologia / Mestre em Sociologia

This project examines the conservative evangelical response to 1960s era sexual revolution in order to explain how and why evangelicals both resisted and adapted tenets of sexual modernity in a process that transformed the theological foundations underlying the conception of Christian marriage and sexuality. Though evangelicals and conservatives are typically portrayed as resistors to cultural and sexual change, my research reveals the ways in which conservative evangelicals agreed with key critiques of the sexual status quo in the 1960s, and deliberately worked to change Christian teachings and attitudes to keep them vibrant and attractive to postwar generations. Previous examinations of evangelical thought on sexuality has focused on rhetorical analysis and social history to the exclusion of examinations of the close ties between evangelical marital theology, sexual practice, and political activism. This project seeks to integrate all three into a cohesive historical framework that reveals evangelical response to sexual revolution as more complex and adaptive than it is typically described. Close readings of conservative evangelical texts from 1960 to 1980 combine the long term editorial trajectory of Christianity Today magazine with ideological and theological texts from the 1960s with popular, practical texts from the 1970s to demonstrate that the evangelical marriage project was deliberate, deeply rooted in a modern hermeneutic of Biblical interpretation, and nimble in its ability and willingness to adapt changing sexual attitudes to accommodate Christian theology and practice. The resulting portrait of evangelical response to sexual revolution is more complex, contextualized, and nuanced than previous narratives.

This thesis uses the referent “My Lai Massacre” to refer to the mythic memory of what happened in Son My on 16 March, 1968. It argues that it is a fitting name for the way it captures the ethnocentrism of the memory in the name by perpetuating an American misnomer rooted in ignorance. It also singularizes the scope of horrors of the day, and fails to differentiate ‘the massacre’ from the domestic turmoil with which it was conflated. The My Lai Massacre narrative as it currently exists in American history and memory is ‘exceptionalist’ in that it incorporates and excludes story elements in such a way that casts it as a highly exceptional occurrence. The main argument of this thesis is that American history and memory of the ‘My Lai Massacre’ have, to a large degree, been defined and shaped by conservative influences. In the time since the news of the atrocities became public this has manifested itself in a number of way and is not confined to conservative histories of the war. Despite the hold liberal orthodox scholarship has on the history of the war, there remains within it, this thesis argues, a conservative trend regarding the massacres in Son My. Reactions, explanations, and rationalizations that appeared in early conservative responses to news of the massacres have survived into a wider ideological spectrum of Vietnam scholarship and memory than that from which it came. Although it seems at first consideration an unlikely event from which a usable past might be constructed, the My Lai Massacre does get used in a didactic manner. This thesis examines some of the most prevalent ways the memory of My Lai functions as a usable past. The My Lai Massacre has been incorporated into a number of ‘lessons of the past’ that tend to be derived from conservative narratives of the war.

This thesis focuses on the analysis of initiative D.O.S.T., currently one of the most important Czech extreme-right groups. D.O.S.T. comes with a radically conservative critique of current concepts and direction of democracy, yet she managed to reach support among political parties accepted as legitimate and also influential public figures. The work is based on the assumption, that the main reason for this is that the initiative despite being extremely right-wing organization, highlights also real deficits of democracy. Therefore it can be seen as a challenge of present. The aim of this paper is to analyze critically this challenge by mentionning the initiative in all relevant contexts. The paper therefore deals firstly with the intellectual and political roots of its founders in the extreme right-organization called Právo a Spravedlnost. After it analyzes the initiative itself, its manifesto, activities, the main problematised issues and linkages with other political forces. In conclusion, the papers considers the perspective of eventual genesis of a new political party established by the initiative D.O.S.T.

The present investigation was designed to explore the relationship between authoritarianism, rigidity, political-economic conservatism and theological beliefs of two groups of students representing two nationally known theological seminaries. One seminary is noted for its conservative theological standing, the other for its liberal position.

My dissertation demonstrates how housewives manipulated and redefined the image and identity of the housewife in the U.S. during the second half of the twentieth century. From the eras of June Cleaver to Gloria Steinem and Phyllis Schlafly, women invoked motherhood and domesticity for both progressive and traditionalist ends. They did so amid shifting expectations of homemakers. In the decades following World War II, the legalization of contraceptives and abortion transformed understandings of the connections among womanhood, marriage, and maternity; legislation offered limited opportunities for women to acquire education and participate in new sectors of the workforce; and the decline of the family wage and the introduction of no-fault divorce increasingly curbed men's and women's ability to keep mother at home. Whereas in 1962 more than fifty-five percent of women aged twenty-five to fifty-four were engaged in full-time homemaking, by 1985 housewives made up just over twenty-six percent of the same population. Amid this change, the word housewife served as a lingua franca in the 1960s, 1970s, and 1980s that helped people to organize under the banner of domesticity. The arbiters defining the American housewife included not only members of the conservative Silent Majority, but also members of the feminist National Organization for Women (NOW); not only white television stars like Donna Reed who spearheaded protest against the Vietnam War by the group Another Mother for Peace, but also African American and Catholic and Jewish women working together to promote cross-racial understanding; not only women who earned wages outside of the home, but also non-wage-earning househusbands. I investigate how women's groups in the 1960s and early 1970s turned the dismissals that frequently accompanied the phrase "just a housewife" into an asset. Some groups deployed the housewife as the antithesis of the expert: Housewives' opinions about racism could be trusted as an authentic voice of the people because they did not rely on statistics calculated to fit into theories or models. Others relied on biologically determinist arguments: Motherhood made housewives into specialized experts on specific topics such as peace. Domesticity generally made these women less politically threatening and so better able to enact their agendas. While these housewife activists certainly grew and benefitted from their participation in these groups, the main purpose of their work was never to aid housewives exclusively. Beginning in the mid-1970s, women finally capitalized on the authority of the housewife image to improve the lives of homemakers. The efforts of housewife groups in the 1970s and early 1980s who opposed and supported the proposed Equal Rights Amendment (ERA) to the U.S. Constitution underscores the flexible definition of "housewife." While they initially organized to lend the authority of the housewife name to a particular cause, these groups ultimately became political organizations that represented and mobilized housewives as a constituency. Despite many differences, traditionalists and feminists could find common ground in recognizing the problems homemakers faced. Both were troubled by the realities of second shifts in which women juggled wage-earning and family obligations. They were concerned by the feminization of poverty, especially among older women. Whereas many traditionalists advocated a performed femininity meant to produce starkly gendered male protector-breadwinner and female dependent-homemaker roles, feminists looked to legislative and social equality solutions to provide both men and women the opportunity to succeed at home and at work. Yet some traditionalists united with feminists to critique the vulnerabilities of displaced homemakers - women who had engaged in years of unwaged homemaking only to be displaced from their vocations by widowhood or divorce. These women drew on previous experience in maternalist, racial equality, and anti-poverty movements. They sought solutions that included transferring the skills of homemaking into well-paid jobs in traditionally-male fields. They accomplished this by simultaneously praising the work of homemaking even as they criticized homemaking as a vocation that put women in a vulnerable economic position. The formation of a movement by and for homemakers crystallized, however, at the same time as the erosion of housewife as a crucial identity for women. Finally, I analyze the extent to which gender is caught up in the potentials and limitations of the housewife role by tracing the ways that Americans have envisioned the housewife as male. So long as the male homemaker was cast as exotic, role models and new precedents could be transformed into freak shows and warnings. Men who made the unusual choice to take on the role of family homemaker were further marginalized. Despite a sometimes overt emphasis on men's domesticity as a means of achieving social equality, the real efforts and the imagined experiences of the male housewife often ran counter to feminist goals. Varying from farcical to feminist, the successes and failures of these visions of male homemaking demonstrate the extent to which domesticity, economic dependency, and gender have been entangled in the American imagination. My dissertation underscores how women (and some men) adopted flexible definitions of homemaking to create complicated and sometimes fleeting alliances through which housewives organized. My research complicates the dichotomous stereotypes of the feminist and the antifeminist by exploring how both progressive and traditionalist women organized as housewives. Although my project considers media and pop culture, I rely primarily on archival research and published primary sources to examine the way that women claiming to be homemakers and mothers actively manipulated cultural understandings of those roles. The definitions they employed demonstrate how perceptions of homemaking are laden with multiple and complex meanings about sex, gender, class, race, citizenship, labor, religion, and identity.