Submitted by Rafael Santana (rafael.silvasantana@ufpe.br) on 2017-05-03T18:02:59Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Niedja de Lima Silva. PPGSS (1).pdf: 1734022 bytes, checksum: 285b07164ff030d97ab821277f623d33 (MD5) / Made available in DSpace on 2017-05-03T18:02:59Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Niedja de Lima Silva. PPGSS (1).pdf: 1734022 bytes, checksum: 285b07164ff030d97ab821277f623d33 (MD5) Previous issue date: 2016-05-31 / CNPQ / Ao longo da história do Serviço Social, os direitos humanos vêm se constituindo como verdadeira bandeira de luta. Podemos verificar isto ao constatar sua importância expressa no Código de Ética Profissional de 1993, no que se refere a um dos princípios fundamentais defendidos pela profissão: “defesa intransigente dos direitos humanos e recusa do arbítrio e do autoritarismo”. Partindo dessa perspectiva, a presente dissertação tem como objetivo localizar como vem sendo realizado o debate acerca dos direitos humanos no interior da profissão. Para isso, o primeiro capítulo deste trabalho aprofunda os estudos sobre o surgimento dos direitos humanos, trabalhando as tradições liberal, democrática, socialista e dos novos movimentos sociais, analisando também a entrada de novos sujeitos e novas demandas em cena, bem como as lutas em prol de tais direitos. Feito esse percurso, o segundo capítulo faz um esboço da ofensiva neoliberal e do neoconservadorismo como impasses presentes na cultura, na economia e na forma como a sociedade e o Estado compreendem os direitos humanos. Em seguida, no terceiro e último capítulo, nos inclinamos à análise dos direitos humanos no pós-1988 e seus desafios no campo de atuação do Serviço Social, fazendo um trajeto da história da profissão a partir do Movimento de Reconceituação do Serviço Social, seu Código de Ética e Projeto Ético-Político. Finalizamos o capítulo com um estudo de abordagem qualitativa, a partir de revisão e pesquisa bibliográfica de periódicos de referência da área, no intuito de destacar as concepções de direitos humanos aí explicitadas e as principais preocupações dos pesquisadores e assistentes sociais no que tange a tais direitos e sua relação com a profissão. / Through the history of Social Service, the human rights had become a flag of fight. We can find it importance expressed on the “Código de Ética Profissional”, from 1993, regarding to one of the fundamental principles defended by the profession: “uncompromising defense of human rights and refuse of will and authoritarianism”. From that perspective, this thesis aims to localize how is being realized the discussion about human rights between the professionals. Therefore, the first chapter from this work goes deep on the studies about the rising of human rights, expounding the liberal, democratic and socialist traditions, as the new social movements, analyzing too the entering of new subjects and new demands on the scene, as well as the fights for such rights. Made this journey, the second chapter makes a sketch from the neoliberal offensive and of neoconservatism as deadlocks present on the culture, economy and how society and State understand human rights. Then, on the third chapter, we bow to the analysis of human rights post-1988 and the challenges on the actuation field of Social Service, making a path of the history of this profession from the Reconceptualization Movement of Social Service, it code of ethics and Ethical-Political project. We finished the chapter with a study of qualitative approaching, from reviews and bibliographic research on periodics from that area, in order to highlight the conceptions of human rights explicated and the key concerns of researchers and Social Assistants with respect to such rights and it relation with the profession.

Esta pesquisa investiga se os resultados contábeis de empresas publicados no Brasil apresentam reconhecimento tempestivo e assimétrico de perdas econômicas na ocorrência de sinais contemporâneos de mau desempenho, atributo de conservadorismo condicional. Através da análise de dados balanceados em painel, efetuaram-se regressões multivariadas utilizando os Modelos de Componentes Transitórios nos Lucros, de Apropriações Contábeis e Fluxos de Caixa, de Apropriações Discricionárias e modelos correlatos. Foram examinados os números contábeis de amostra de 110 Companhias de Capital Aberto e de 2.700 Companhias de Capital Fechado, coletada junto à SERASA, compreendendo o período de 1995 a 2004, abrangendo cerca de 20.000 demonstrações contábeis de sociedades por ações brasileiras. A tese de que os lucros publicados por essas empresas não contêm o atributo do conservadorismo condicional ? as empresas brasileiras não antecipam oportunamente o registro de perdas econômicas ? não pôde ser rejeitada aos níveis usuais de significância estatística. Adicionalmente, foram caracterizados, estatisticamente, evidências de gerenciamento de resultados contábeis, o que distingue o comportamento preponderantemente oportunista dos gestores responsáveis pela divulgação dos agregados contábeis. Ademais, tal característica assinala a baixa eficiência informacional das demonstrações contábeis em sua função de servir como suporte para a elaboração e o monitoramento de contratos entre as firmas e seus públicos de interesse. As companhias de capital fechado não apresentaram ? também com significância estatística ? diferenças relevantes na qualidade informacional de seus relatórios em relação às suas congêneres de capital aberto. Os resultados da pesquisa sugerem que condições institucionais locais ligadas às formas contratuais adotadas pelas firmas brasileiras não incentivam economicamente a demanda de informações contábeis publicadas para o monitoramento ex-post dos contratos com as empresas pesquisadas. Enfim, a ausência dos atributos dos relatórios contábeis aqui estudados conduz à ilação de que não são publicados com a intenção de reduzir a assimetria informacional existente entre agentes associados às firmas e os gestores destas. Ao contrário, pode-se aduzir que o comportamento observado busca preservar benefícios privados do controle das empresas para os gestores, não se constatando a presença de eficiência informacional nos relatórios contábeis pesquisados. / This research project examines whether the published numbers in the financial reports in Brazil present an asymmetric and timely recognition of economic losses upon occurrence of contemporary signs of a poor performance, which is an attribute of conditional conservatism. Through the analysis of balanced panel data, multivariate regressions were made using the Earnings Transitory Components, Accrual Accounting and Cash Flows and Discretionary Accrual Models and other correlative models. Financial reports of a sample of 110 public companies and 2,700 private companies were examined. These financial reports, encompassing about 20,000 financial statements of Brazilian corporations, were obtained from SERASA and covered the period 1995-2004. The thesis that the published profits by these companies do not contain the conditional conservatism attribute? the Brazilian companies do not timely anticipate economic losses? could not be rejected considering the usual levels of statistical significance. Moreover, evidence of earnings management have been statistically characterized, which points out a preponderantly opportunist behavior from the managers in charge of disclosing accounting numbers. Furthermore, such feature indicates poor informational efficiency of the accounting statements when used as a supporting tool for the preparation and monitoring of contracts between companies and their stakeholders. The closely-held companies did not show-- also with statistical significance-- relevant differences in the informational quality of their reports compared to other publiclyheld companies of similar nature. The results from the research suggest that local institutional conditions associated with contractual arrangements adopted by Brazilian companies do not economically encourage a demand for published accounting information for the ex-post monitoring of contracts with the researched companies. Finally, the absence of these accounting reports? attributes leads us to the conclusion that they are not published with the purpose of reducing informational asymmetry between agents associated with those companies and their managers. Otherwise, it can be inferred that this behavior aims to preserve the managers? private benefits of company?s control, not being observed informational efficiency in the researched financial reports.

A presente pesquisa de mestrado procura analisar o conteúdo de discursos de lideranças políticas de direita, com o intuito de averiguar seu potencial de mobilização nos espectadores. O que inclui investigar se as técnicas utilizadas atualmente se assemelham, de alguma forma, com as quais Adorno menciona em seu texto \"As Palestras Radiofônicas de Martin Luther Thomas\". Além de Theodor W. Adorno, também se utilizou da teoria de Sigmund Freud e Siegfried Kracauer. Um segundo objetivo, que contribui com o primeiro, é a análise da montagem, edição e decupagem desses vídeos, justamente para ver como esses processos e os enquadramentos contribuem com essa mobilização. O método utilizado é a análise de estímulos. Os materiais são vídeos de propagandas políticas atuais de políticos que ocupem um lugar no imaginário do povo brasileiro. A escolha por vídeos se deu por conta da propaganda conservadora utilizar, principalmente, da imagem e da propaganda. Ou seja, o objeto é intrínseco ao objetivo e ele faz parte do método / The present master\'s research seeks to analyze the content of speeches of political leaders of the right wing, with the intention of ascertaining their potential of mobilization in the spectators. This includes investigating whether the techniques currently resemble, in some way, with what Adorno mentions in his text, \"The Martin Luther Thomas Radio Lectures.\" In addition to Theodor W. Adorno, it was also used the theory of Sigmund Freud and Siegfried Kracauer. A second objective, which contributes to the first one, is the analysis of the editing and decupage of these videos, precisely to see how these processes and the frameworks contribute to this mobilization. The method used is the analysis of stimuli. The materials are videos of current political propaganda of politicians who occupy a place in the imaginary of the Brazilian people. The choice for videos was due to conservative propaganda mainly using image and advertising. That is, the object is intrinsic to the goal and it is part of the method

O objetivo de nossa pesquisa foi de explorar a interpretação maistreana da Revolução Francesa, a qual, ao contrário do que postula o senso-comum de boa parte da historiografia, não se limitou às Considerações sobre a França (1797) e sua temática providencialista, pois se manifestou em muitos outros escritos distribuídos entre os 14 volumes de suas Obras Completas e seus inúmeros \'\'Registros de Leitura\'\'. Maistre teve o mérito de integrar sua leitura da Revolução nos quadros da modernização do Ocidente, cujos pressupostos, expressos pela Reforma Protestante e pela Ilustração, permitiram-lhe explicar não apenas a Revolução em França, mas também profetizar o advento de uma era das revoluções. Fundamentalmente, procuramos demonstrar como a reação de Joseph de Maistre (1753-1821) ao projeto Ilustrado - e, por extensão, revolucionário - para a humanidade não apenas coincide, surpreendentemente, com o modo como se interpreta contemporaneamente a gênese do mundo moderno, como, apesar de seu caráter e intenções profundamente conservadores, encontra-se amparada em premissas indelevelmente humanistas e racionalistas / This thesis aims to study the Maistrean interpretation of the French Revolution, which, contrary to the common view postulated by great part of the historiography, was not confined to the famous providential treatment exposed in the Considérations sur la France (1797), but manifested instead in many other writings distributed along the 14 volumes of his Collected Works, not to mention the thousands pages of his unpublished notebooks. We would like to show that Maistre had the merit of considering the French Revolution in the light of the long-term historical process of modernization of the West, whose guidelines, expressed by the Protestant Reformation and the Enlightenment, allowed him to explain not only the Revolution in France, but also to predict the advent of an \'age of revolutions \'. Above all, we seek to demonstrate how Joseph de Maistre\'s (1753-1821) critique of the Enlightenment - and, by extension, revolutionary - project to humanity is, surprisingly, not only coincident with the way recent scholars interpret the genesis of the modern world, but, despite its deeply conservative character and intentions, is also supported by indelibly humanist and rationalist assumptions

Submitted by Renata Lopes (renatasil82@gmail.com) on 2017-09-05T17:34:32Z No. of bitstreams: 1 laisoliveira.pdf: 822536 bytes, checksum: 2d834f752f1154e1d72ab56502bf22db (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2017-09-06T11:33:23Z (GMT) No. of bitstreams: 1 laisoliveira.pdf: 822536 bytes, checksum: 2d834f752f1154e1d72ab56502bf22db (MD5) / Made available in DSpace on 2017-09-06T11:33:23Z (GMT). No. of bitstreams: 1 laisoliveira.pdf: 822536 bytes, checksum: 2d834f752f1154e1d72ab56502bf22db (MD5) Previous issue date: 2017-04-17 / Este estudo analisa uma parte do material produzido pelo jornalista Paulo Francis (Franz Paul Trannin da Matta Heilborn) no período de sua entrada para o jornal Folha de São Paulo (1975), passando por sua transferência para O Estado de São Paulo (1991) até o ano de sua morte em 1997. A escolha deste material se deu pelas opiniões emitidas pelo jornalista em torno de temas relacionados ao conservadorismo-liberal como liberdade, igualdade, meritocracia, propriedade privada, democracia e direitos às minorias. Constatou-se que, através de um deslocamento ideológico a partir da década de 1990, sobretudo, o jornalista se tornou um liberal em termos econômicos e políticos, mas conservador em termos éticos e sociais. Além disto, o aspecto conservador liberal de Paulo Francis é mostrado em três momentos da carreira do jornalista: 1 - na polêmica com atriz Tônia Carrero no final dos anos 1950, II - no período da redemocratização do Brasil (1979-1989) que é coincidente com a chegada das ideias neoliberais por aqui e, III - nos finais da década de 1990, período em que o jornalista sofreu a iminência de ser processado pelos diretores da Petrobrás. / This study analyzes a part of the material produced by journalist Paulo Francis (Franz Paul Trannin of Matta Heilborn) in the period of his entry for the newspaper Folha de São Paulo (1975), and his transfer to O Estado de São Paulo (1991) untill the year of his death in 1997. The choice of this material was based on the opinions expressed by the journalist on issues related to liberal conservatism such as freedom, equality, meritocracy, private property, democracy and minority rights. It was reported that through an ideological shift from the 1990s, above all, the journalist became a liberal in economic and political terms, but conservative in ethical and social terms. In addition, the conservative-liberal aspect of Paulo Francis is shown in three moments of the journalist's career: 1 - in the controversy with actress Tonia Carrero in the late 1950s, II - in the period of the redemocratization of Brazil (19791989) that is coinciding with the arrival of neoliberal ideas around here, and III - in the late 1990s, when the journalist suffered the imminence of being sued by the directors of Petrobrás.

This thesis examines the Social Democrat party’s and Moderat Party’s ideology. The purpose of this essay has been to investigate the ideological approach of Social Democrats and Moderats. In order to fulfill the purpose of the study, ideological similarities between the parties have been distinguished. In order to complete the study, the Social Democrats party programs from 2001 and 2013 and the Moderat party programs from 2001 and 2011 have been used.  In order to answer the purpose of the study has theoretical approach been used. In addition, the study uses the ideologies of the parties as well as an explanatory theory that is catch all-parties which is used to understand the party’s behavior. The ideologies that been used by the study are the ideology of Social Democrats, which represents socialism and reformist socialism and the Moderats which constitute Conservatism, Liberalism and Neoliberalism.  In order to complete the essay, qualitative methodology with an idea and ideology analysis has been applied. However, in order to distinguish ideological similarities between the parties, the study has used dimensions which means that ideologies have been operationalized. They constitute human perception, the view of the state and the view of economics. In order to study the ideologies of the parties, the study has focused on these three areas to map ideological similarities.  The result of the study shows that the views of social democrats and moderators are different from each other in the first dimension, which is human perception and it does not change during the period of time the study has focused on. In the second dimension, the political parties’ have different view in their party programs from 2001. However, there are similarities between the parties because the Moderates change positions in their party program 2011 while the Social Democrats hold on to the same attitude in 2013 as they had in 2001. In the final dimension, there will be different results, because the Social Democrats and the Moderates have the same views in the view of economics in 2001 and 2013. Why the parties change their mind in one of the dimensions, have been able to understand by the Catch all-party theory, which means that the parties act strategically to reach as many select groups as possible to win elections. By tapping down its ideology, the parties reach a wider electoral group, both ideological and non-ideological voters.

This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a panel of firms across 18 countries from 1995 to 2010 I find that conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high. This effect is particularly pronounced for firms that concentrate the majority of their operations in the country in which the tax rate is cut. In contrast, there is no significant relation between future tax rate cuts and unconditional conservatism. / Series: WU International Taxation Research Paper Series

This thesis is an examination of a moral, cultural and political movement referred to as the New Right. Its specific focus is on three Canadian right-wing organizations, each of which exhibits particular characteristics while at the same time sharing the basic ideological assumptions of the others. These organizations and their particular characteristics are: i) the prolife/profamily REAL Women of Canada and moral conservatism, ii) the anti-bilingualism and anti-Charter Alliance for the Preservation of English in Canada (APEC) and cultural conservatism, and iii) what was arguably the dominant New Right organization during its time — and as I show, among the weaker links in the New Right chain — the Reform Party of Canada and conservative populism. Though Reform was a relatively successful federal political party and the other two are pressure groups, the members in each nevertheless conceive of their respective organizations as vehicles for the authentic views of "the people." In other words, of these organizations see themselves as the true representatives of the majprity of citizens in English-speaking Canada who, they allege, have been deliberately denied political influence commensurate with their numbers since the era of left-leaning, "special interest" politics, policies and moral-cultural values took hold beginning in the late 1960s. By analyzing the New Right phenomenon in general and the three Canadian groups in particular, this project seeks to a) understand the ideological perspective of the movement; b) assess whatever tension, be it normative, policy-driven or strategic, existed between the groups examined herein; and c) determine whether or not such tension was indicative of a fundamental wealkness in the Canadian New Right. I also draw upon three basic questions to frame the analysis presented herein: 1. Is the Canadian New Right ideologically coherent? 2. What explains the New Right's relative lack of success in Canadian politics? 3. Is there a future for the New Right in Canadian politics? I keep these questions in mind throughout the thesis and reconsider them specifically in the concluding chapter. / Arts, Faculty of / Political Science, Department of / Graduate

The aim of this paper is to study generational differences in social conservatism. The research centered around three questions. Firstly, have levels of political social conservatism increased in the youngest generation as compared to previous. Secondly, does the presidential era a person was brought up in, explain differing levels of social conservatism. And lastly, does the results in the previous questions change when you look within the sub-group of subjects who self-identify as being conservative. To answer these questions, this study will analyse responses to question meant to operationalize social conservatism found in the General Societal Survey(GSS). And compare responses between generational birth-cohorts socialised under different presidents. Generally the results showed a decline in levels of social conservatism between generations and the youngest generation was no exception. The role of a presidential era in determining levels of social conservatism was practically non-existent. The results from questions one and two did not seem to change when looking within the subgroup of self-identifying conservatives.

A review of the literature on homophobia indicates that negative attitudes toward homosexuals and homosexuality have been empirically related to numerous socio-demographic and attitudinal variables. Research to this date has focused on the relationship between individual variables and homophobia rather than examining multiple variables simultaneously. The purpose of the present investigation was to identify the factors which are predictive of homophobia. One hundred and ninety-four female and 115 male participants completed a biographical information questionnaire requesting socio-demographic information, self-proclaimed religiosity, frequency of church attendance, self-proclaimed political orientation, and political party identification. Participants also completed measures of attitudes toward male homosexuality, attitudes toward lesbianism, attitudes toward women, authoritarianism, sex anxiety, sexual attitudes, and socio-economic status. Statistical treatment of the data through principal components analysis indicated that homophobic attitudes are best predicted by a factor identified as "conservatism". Other factors were identified which predicted homophobia to a lesser extent. Male participant gender was determined to predict homophobia toward male homosexuals, but gender was not found to predict homophobic attitudes toward lesbians.