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[pt] A dissertação a ser apresentada tem por objetivo central realizar um debate sobre a relação existente entre o trabalho e o Programa Bolsa Família no município de Resende – RJ, tomando como ponto de partida o levantamento de dados do Cadastro Único, identificando os tipos de ocupação dos beneficiários do programa em idade laborativa compreendida entre 16 e 64 anos. Os objetivos específicos consistem em três: 1) apresentar um panorama do Programa Bolsa Família no município de Resende e sua evolução nos últimos dois anos, considerando a configuração do Estado brasileiro a partir da lógica neoliberal com consequências para as políticas sociais como seu sucateamento; 2) Mapear o perfil dos beneficiários do programa a fim de identificar como ocorre a conexão entre o beneficiário do programa e a sua inserção no mercado de trabalho; 3) Abordar as características do mercado de trabalho no município e as formas que os beneficiários se utilizam para aquisição de renda e garantia de sobrevivência e reprodução social. Para o alcance desses objetivos, o caminho metodológico escolhido foi a análise de dados extraídos principalmente do Cadastro Único, mas também de outras fontes como documentos oficiais do Ministério da Cidadania, IBGE, CAGED, IPEA. Pesquisa bibliográfica e outras fontes midiáticas como jornais e revistas. Os resultados demonstram que os beneficiários do Programa Bolsa Família e o mercado de trabalho no município de Resende apresentam uma relação próxima de complementariedade e manutenção da pobreza. Para análises foram considerados dois eixos teóricos principais: a lógica neoliberal associada ao resgate do conservadorismo como formas de recuperar ampliar a subordinação da classe trabalhadora em relação à classe capitalista. / [en] The main objective of the dissertation to be presented is to conduct a debate on the relationship between the work and the Bolsa Família Program in the municipality of Resende - RJ, taking as a starting point the survey of data from the Cadastro Único, identifying the types of occupation of the beneficiaries of the program in working age between 16 and 64 years. The specific objectives consist of three: 1) to present an overview of the Bolsa Família Program in the municipality of Resende and its evolution in the last two years, considering the configuration of the Brazilian State based on the neoliberal logic with consequences for social policies such as its scrapping; 2) Map the profile of the program s beneficiaries in order to identify how the connection between the program s beneficiary and their insertion in the labor market occurs; 3) Address the characteristics of the labor market in the municipality and the ways in which beneficiaries are used to acquire income and guarantee survival and social reproduction. To achieve these objectives, the methodological path chosen was the analysis of data extracted mainly from the Cadastro Único, but also from other sources such as official documents of the Ministry of Citizenship, IBGE, CAGED, IPEA. Bibliographic research and other media sources such as newspapers and magazines. The results show that the beneficiaries of the Bolsa Família Program and the labor market in the municipality of Resende have a close relationship of complementarity and maintenance of poverty. For analysis, two main theoretical axes were considered: the neoliberal logic associated with the rescue of conservatism as ways to recover and expand the subordination of the working class in relation to the capitalist class.

This study aims to find out the impact of the credibility and content quality of social media influencers on the various stages of the customer's journey and the intention to choose a destination for the Saudi tourist. The target segment was Saudis in general, who are 18 years or above. To conduct this study, 618 usable questionnaires were collected. This study tested twenty-two hypotheses. The result of this study showed that the relationship between content quality, expertise, and similarity was significantly positive with the tourist's desire and information searching. As well, the relationship between the tourist's desire and information searching was significantly positive with the intention of choosing a destination. Conservatism, engagement, and gender were tested as moderators. Conservatism was not significant while the engagement was significant. Gender was only significant in the relationship between content quality and the tourist's desire. This study contributes to information and knowledge in the fields of tourism, hospitality, travel, marketing, tourist behavior, information science, and social media. Researchers and those interested in tourist and customer behavior can benefit from the results of this study. In the industrial field, this study will be very useful to the Saudi government, which has recently begun to rely on tourism and hospitality as a main source of income. As well, the study can be beneficial for tourism, hospitality and travel companies, hotels, restaurants, marketers of tourist destinations, and workers in the field of tourism and hospitality in general to know the best ways to attract tourists through social media influencers.

Standard empirical models of operating efficiency (OE) and managerial ability (MA) assume a symmetric linear relation of OE and MA with firm performance. However, OE and MA metrics are likely to respond faster to a demand decrease than a demand increase due to cost stickiness and respond faster to negative returns than to positive returns due to accounting conservatism. As predicted, I find large asymmetries in the behavior of OE and MA measures. OE and MA in levels (changes) are 2.4 (1.4) times and 1.5 (1.6) times more sensitive to demand decreases than demand increases. Similarly, OE and MA levels (changes) are 1.7 (1.5) times and 3.6 (2.3) times more sensitive to negative returns than to positive returns. The incremental explanatory power of modeling asymmetry in OE and MA levels (changes) is 20.9% (39.5%) and 263.3% (27.6%), measured as incremental adjusted R2. Cross-sectionally, asymmetry in OE and MA varies with the determinants of cost stickiness: (1) asset intensity and (2) employee intensity. Moreover, the degree of asymmetry also varies with the determinants of accounting conservatism: (1) book-to-market value of equity, (2) leverage, and (3) market capitalization. In addition, demand decline (i.e., cost stickiness) and bad news (i.e., accounting conservatism) during prior and successive periods have an incremental impact on the asymmetry in OE and MA. The standard models of OE and MA do not control for these correlated-omitted variables or incorporate the cost stickiness and accounting conservatism asymmetries, which yield biased measurements and render incorrect regression estimates and inferences. / Business Administration/Accounting

This study aims to analyze whether an ideological resemblance has occurred between the Moderate Party and the Sweden Democrats during the electoral periods 2018 and 2022. As such, an ideology focused systematic qualitative analysis has been applied with the additional lens of ideal type Liberal, Conservative and Nationalist values. The research questions for this study are: (1) What are differences and similarities between the Moderate Party and the Sweden Democrats in terms of Liberal, Conservative and Nationalist values during the two electoral periods? (2) Did an ideological resemblance occur between the two parties in two measuring points? The main findings of the study points to the implication that there is some degree of pathological normalcy when it comes to the Moderate Party’s election manifestos as there is a widespread use of all three ideal type ideologies in the election manifestoes from both chosen years. At the same time one could argue to a lesser extent that the Sweden Democrats have neared the Moderate Party as the ideal type Liberal values can be found abate to a far lesser extent compared to the the ideal type Nationalist and Conservative values in the election manifestos. As such, one can argue that an ideological resemblance between the two parties is apparent to a degree in the chosen measuring points though differences can also be found within the study between the two parties.

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Yes / This study examines the extent to which the change from UK GAAP to IFRS has affected companies listed on the Alternative Investment Market (AIM) in the UK. The results suggest that, on average, profit reported under IFRS is higher than that reported under UK GAAP; however, the difference is much smaller for AIM listed companies as compared to what existing literature suggests for firms listed on main stock markets. The Gray's partial analysis results indicate that despite the extensive programmes for improving convergence over time there is still a considerable discrepancy between IFRS and UK GAAP.

[pt] A presente dissertação tem como objetivo analisar o conservadorismo que se coloca como um movimento contra-hegemônico ao que está estabelecido no Projeto Ético-Político hegemônico do Serviço Social brasileiro da contemporaneidade. Busca apresentar as contribuições de Antonio Gramsci (1891-1937) para o projeto de hegemonia; compreender o processo de ruptura do Serviço Social com o conservadorismo, indicado pela aproximação com o marxismo; e compreender se oconservadorismo coloca ou não a hegemonia do Projeto Ético-Político do Serviço Social em xeque na atual conjuntura. A questão norteadora desta pesquisa é que o avanço do conservadorismo no cenário contemporâneo coloca em xeque as bases ideopolíticas do Projeto Ético-Político hegemônico do Serviço Social. Tendo em vista que o Serviço Social se gesta em uma conjuntura bastante conservadora e, hoje, esse conservadorismo vem se reatualizando e se fortalecendo por algumas determinações societárias, faz-se necessário refletir sobre as bases desse conservadorismo e, ao mesmo tempo, sobre as formas de enfrentamento deste pela profissão. O estudo é pautado pelo método crítico-dialético, por considerar que o mesmo permite captar a totalidade dos fenômenos, e pela pesquisa bibliográfica. Como fonte de dados, elegemos os anais do Congresso Brasileiro de Assistentes Sociais (CBAS), nas edições de 2016, 2019 e 2022, respectivamente. A escolha destas edições dos anais do CBAS deu-se por entendermos que tais períodos representam o momento de reatualização do conservadorismo no Brasil, considerando sobretudo o crescimento da extrema direita. E também, por compreendermos que o CBAS é um espaço onde assistentes sociais apresentam reflexões de seu trabalho em distintos espaços socio-ocupacionais. Os estudos realizados revelam o avanço de pautas conservadoras na contemporaneidade, bem como a luta e a resistência do Serviço Social em prol de uma sociedade emancipada e livre de todas as formas de exploração e opressão. / [en] The present master s thesis aims to analyze the conservatism that stands as a counter-hegemonic movement to that established in the hegemonic Ethical-Political Project of Brazilian Social Work in contemporary times. It seeks to present the contributions of Antonio Gramsci (1891-1937) to the hegemony project; understand the process of Social Work breaking with conservatism indicated by its approach to Marxism; and understand whether or not conservatism puts the hegemony of the Social Work Ethical-Political Project in check in the current situation. The guiding question of this research is that the advancement of conservatism in the contemporary scenario challenges the ideopolitical bases of the hegemonic Ethical Political Project of Social Work. Bearing in mind that Social Work is created in a very conservative situation and, today, this conservatism is being updated and strengthened by some societal determinations, it is necessary to reflect on the bases of this conservatism and, at the same time, on the forms of confronting this by the profession. The study is guided by the critical-dialectic method, considering that it allows capturing the totality of phenomena, and by bibliographical research. As a data source, we chose the proceedings of the Brazilian Congress of Social Workers (CBAS), in the 2016, 2019 and 2022 editions, respectively. The choice of these editions of the CBAS annals was due to our understanding that such periods represent the moment of renewed conservatism in Brazil, especially considering the growth of the extreme right. And because we understand that CBAS is a space where social workers present reflections on their work in different socio occupational spaces. The studies carried out reveal the advancement of conservative agendas in contemporary times, as well as the struggle and resistance of Social Work in favor of an emancipated society free from all forms of exploitation and oppression.