“Broto novo em tronco velho” busca, a partir da sociologia compreensiva e do conflito social, analisar a ampliação do acesso as prerrogativas sociais (trabalhistas) decorrentes da igualdade formal jurídica criada pela Constituição da República Federativa do Brasil de 1988 aos trabalhadores rurais assalariados, sob o recorte espacial do município de Ijuí/RS e região. A moldura reflexiva ateve-se a ampliação das Prerrogativas de Cidadania, com atenção especial as sociais, eladas ao papel da ordem jurídica (racional formal) e os efeitos da ordem econômica naquela. A pesquisa exploratória, as entrevistas, a análise documental (Contratos Coletivos de Trabalho, Termos de Rescisão dos Contratos de Trabalho e Processos Judiciais) fundamentam a compreensão de que no Brasil ocorreram Políticas de Cidadania, como uma dinâmica de gestão, ora fechada, ora aberta de acesso às prerrogativas civis, políticas e sociais, e o fechamento do acesso aos provimentos (meios de produção e oportunidades), em vista da perene e histórica desigualdade social brasileira. Os Direitos Trabalhistas enquanto prerrogativas sociais estão eladas ao modelo industrial de produção, assim, a partir da década de 30 intensificasse aos trabalhadores urbanos o acesso, e a partir da década 60 os trabalhadores rurais passam a dispor de um rol crescente de prerrogativas sociais, ambas desencadeadas por processos crescentes de modernização (urbana e industrial), e depois, modernização da agricultura (rural e industrial) O conflito social se desloca da definição do preço do trabalho (domesticado pelo Estado), para a efetivação das prerrogativas trabalhistas na realidade dos obreiros rurais. Com a desigualdade jurídica formal praticada de 1943 com a Consolidação das Leis do Trabalho até a Constituição Federal de 1988 os trabalhadores rurais assalariados tiveram obstaculizadas as oportunidades e as chances de vida, as quais, a igualdade formal de 1988 não consegue criar com a mesma vigência/efetividade. Passando a compor apenas mais uma via de acesso à renda apta a subsistência e a manutenção de uma decrescente categoria profissional. As novas normas jurídicas trabalhistas criadas a partir de 1988, por não alcançarem um grau médio de vigência/efetividade na realidade, não podem ser compreendidas como ordem, no sentido weberiano, pois estas influem em um grau “baixo ou precário” nas ações e relações sociais de trabalho contratadas no espaço rural. A dinâmica de acesso às prerrogativas de cidadania, ora fechado ora aberto, em sentido amplo, irão se tornar de acesso público e geral a partir do momento que estas não estiverem aptas a fragilizar a estrutura dos provimentos (os meios de vida e meios de produção) e forem necessárias a manutenção e o aprimoramento institucional. A modernidade deixa transparecer que a sobrevivência humana foi e será preterida pela necessidade da preservação de suas próprias instituições. / “New bud in an old trunk” attempts, through comprehensive sociology and social conflict, to analyze the increase in the access to social prerogatives (labor related) resulting from the formal legal equality created by the Brazilian constitution of 1988, for wage-earning rural workers in the city of Ijuí/RS and its region. The reflexive framework focused on the amplification of the prerogatives of citizenship, with special attention to the social ones, linked to the role of the legal system (formal rational) and the effects of the economic order in it. The explanatory research, the interviews, the document analysis (collective labor agreements, terms of work contract termination, and lawsuits) underlie the understanding that Citizenship Policies as management dynamics happened in Brazil, sometimes closed, sometimes open to the access to civil prerogatives, social and political, and the closing of the access to provisions (means of production and opportunities), given the perennial and historical social inequality in Brazil. Labor rights as social prerogatives are linked to the industrial model of production, so that from the 1930s on, the access to them by rural workers would be intensified, and from the 1960s on rural workers start having an increasing list of social prerogatives, both triggered by growing processes of modernization (urban and industrial) and after, modernization of agriculture (rural and industrial). Social conflict moves away from the definition of the price of labor (domesticated by the state), for the effectiveness of the labor prerogatives in the reality of rural workers With the formal legal inequality practiced from 1943 with the consolidation of the labor laws until the Federal Constitution of 1988 wage-earning rural workers had obstacles to reach opportunities and chances of life, which the formal equality of 1988 is not able to create with the same effectiveness, then composing only one more way to access income fit for subsistence and the maintenance of a declining professional category. As the new legal labor rules created from 1988 on do not have an average degree of effectiveness in reality, they cannot be understood as an order in a Weberian sense, because these rules influence in a “low or precarious” degree in the actions and social relations of work hired in rural areas. The dynamics for access to the prerogatives of citizenship, sometimes open, sometimes closed, in a broad sense, will become of public and general access from the moment they are not able to weaken the structure of the provisions (the means of living and means of production) and the institutional maintenance and improvement are necessary. Modernity has shown us that human survival is and will be put aside for the necessity of preservation of its own institutions.

“Broto novo em tronco velho” busca, a partir da sociologia compreensiva e do conflito social, analisar a ampliação do acesso as prerrogativas sociais (trabalhistas) decorrentes da igualdade formal jurídica criada pela Constituição da República Federativa do Brasil de 1988 aos trabalhadores rurais assalariados, sob o recorte espacial do município de Ijuí/RS e região. A moldura reflexiva ateve-se a ampliação das Prerrogativas de Cidadania, com atenção especial as sociais, eladas ao papel da ordem jurídica (racional formal) e os efeitos da ordem econômica naquela. A pesquisa exploratória, as entrevistas, a análise documental (Contratos Coletivos de Trabalho, Termos de Rescisão dos Contratos de Trabalho e Processos Judiciais) fundamentam a compreensão de que no Brasil ocorreram Políticas de Cidadania, como uma dinâmica de gestão, ora fechada, ora aberta de acesso às prerrogativas civis, políticas e sociais, e o fechamento do acesso aos provimentos (meios de produção e oportunidades), em vista da perene e histórica desigualdade social brasileira. Os Direitos Trabalhistas enquanto prerrogativas sociais estão eladas ao modelo industrial de produção, assim, a partir da década de 30 intensificasse aos trabalhadores urbanos o acesso, e a partir da década 60 os trabalhadores rurais passam a dispor de um rol crescente de prerrogativas sociais, ambas desencadeadas por processos crescentes de modernização (urbana e industrial), e depois, modernização da agricultura (rural e industrial) O conflito social se desloca da definição do preço do trabalho (domesticado pelo Estado), para a efetivação das prerrogativas trabalhistas na realidade dos obreiros rurais. Com a desigualdade jurídica formal praticada de 1943 com a Consolidação das Leis do Trabalho até a Constituição Federal de 1988 os trabalhadores rurais assalariados tiveram obstaculizadas as oportunidades e as chances de vida, as quais, a igualdade formal de 1988 não consegue criar com a mesma vigência/efetividade. Passando a compor apenas mais uma via de acesso à renda apta a subsistência e a manutenção de uma decrescente categoria profissional. As novas normas jurídicas trabalhistas criadas a partir de 1988, por não alcançarem um grau médio de vigência/efetividade na realidade, não podem ser compreendidas como ordem, no sentido weberiano, pois estas influem em um grau “baixo ou precário” nas ações e relações sociais de trabalho contratadas no espaço rural. A dinâmica de acesso às prerrogativas de cidadania, ora fechado ora aberto, em sentido amplo, irão se tornar de acesso público e geral a partir do momento que estas não estiverem aptas a fragilizar a estrutura dos provimentos (os meios de vida e meios de produção) e forem necessárias a manutenção e o aprimoramento institucional. A modernidade deixa transparecer que a sobrevivência humana foi e será preterida pela necessidade da preservação de suas próprias instituições. / “New bud in an old trunk” attempts, through comprehensive sociology and social conflict, to analyze the increase in the access to social prerogatives (labor related) resulting from the formal legal equality created by the Brazilian constitution of 1988, for wage-earning rural workers in the city of Ijuí/RS and its region. The reflexive framework focused on the amplification of the prerogatives of citizenship, with special attention to the social ones, linked to the role of the legal system (formal rational) and the effects of the economic order in it. The explanatory research, the interviews, the document analysis (collective labor agreements, terms of work contract termination, and lawsuits) underlie the understanding that Citizenship Policies as management dynamics happened in Brazil, sometimes closed, sometimes open to the access to civil prerogatives, social and political, and the closing of the access to provisions (means of production and opportunities), given the perennial and historical social inequality in Brazil. Labor rights as social prerogatives are linked to the industrial model of production, so that from the 1930s on, the access to them by rural workers would be intensified, and from the 1960s on rural workers start having an increasing list of social prerogatives, both triggered by growing processes of modernization (urban and industrial) and after, modernization of agriculture (rural and industrial). Social conflict moves away from the definition of the price of labor (domesticated by the state), for the effectiveness of the labor prerogatives in the reality of rural workers With the formal legal inequality practiced from 1943 with the consolidation of the labor laws until the Federal Constitution of 1988 wage-earning rural workers had obstacles to reach opportunities and chances of life, which the formal equality of 1988 is not able to create with the same effectiveness, then composing only one more way to access income fit for subsistence and the maintenance of a declining professional category. As the new legal labor rules created from 1988 on do not have an average degree of effectiveness in reality, they cannot be understood as an order in a Weberian sense, because these rules influence in a “low or precarious” degree in the actions and social relations of work hired in rural areas. The dynamics for access to the prerogatives of citizenship, sometimes open, sometimes closed, in a broad sense, will become of public and general access from the moment they are not able to weaken the structure of the provisions (the means of living and means of production) and the institutional maintenance and improvement are necessary. Modernity has shown us that human survival is and will be put aside for the necessity of preservation of its own institutions.

This dissertation explores how economic, organizational, and personal factors affect self-employment transitions, occupational decisions, and firm formation activities of individuals at different positions in the skill distribution. The first essay of my dissertation studies how local unemployment rates differentially affect entry into self-employment by individuals at different places in the skill distribution. The empirical results show a positive correlation between local unemployment rates and entry into self-employment for low-ability workers, but not for high-ability workers. Including employer size to eliminate possible distortions showed that the positive association between unemployment and self-employment among low-ability workers is in fact driven by the small firm effect. Controlling for firm size yields a negative association between unemployment and self-employment among high-ability workers. Effects of organizational capital, human capital and physical capital, on the firm formation activities of people at distinct skill levels depend on the type of the industry which is chosen for the new firm. Two types of industries, capital-intensive and ability-intensive, are utilized to explore this hypothesis in the second essay. A capital-intensive industry requires more physical investment, and consequently more funds, whereas, an ability-intensive industry requires more human capital. It is shown that high human capital requirements are associated with higher earnings among the most able individuals, and therefore makes them more likely to found firms in an ability-intensive industry. Wealthy people are more likely to establish both capital-intensive and ability-intensive firms, even though the amount of funds necessary for two industry types differs. Moreover, entry into both industries is predicted to happen later in life due to the removal of entry barriers constituted by required investment spending using savings when old. Empirical mixed results are observed. The third essay investigates earning differentials between future entrepreneurs and their non-entrepreneurial colleagues. Results show that high-ability firm-owners in an ability-intensive industry were earning more than those that remained in wage-work, whereas, low-ability firm-owners in a capital-intensive industry were earning less than those remaining in paid-work.

Diplomová práca sa zaoberá províznym marketingom vo vybranej spoločnosti. Poukazuje na špecifiká a fungovanie Českého affiliate trhu a porovnáva teoretické poznatky so skutočnosťou. Hlavným prínosom práce je komplexný návrh provízneho programu za účelom zvýšenia efektívnosti.

This study examines the divide between finance theory and practice by analysing the significance of the determinants of capital structure choice among 123 listed firms on the JSE, to determine whether these firms follow the trade-off theory or the pecking-order theory. Data obtained from McGregor’s Bureau of Financial Analysis database was analysed using standard multiple regressions, stepwise regressions and ANOVA techniques to test for financing behaviour. The results indicated that the trade-off model has both cross-sectional and time-series explanatory power for explaining the financing behaviour, while tests on the pecking-order model were weak. The results further revealed a significant positive correlation between debt financing and financial distress, and a significant negative correlation between debt financing and the collateral value of assets during the period under study (1995-2005). These findings suggest a divergence between finance theory and practice for JSE listed firms and manifest conflicting ideologies between finance practices of developed and developing economies. / Business management / M. Com. (Business Management )

Syfte: Större revisionsbolag har länge inom redovisningslitteraturen associerats med bättre revisionskvalitet jämfört med mindre revisionsbolag. På senare tid har frågan lyfts om större revisionsbolags höga revisionsarvoden beror på högre revisionskvalitet eller marknadsmakt. Denna studie bidrar med nya empiriska underlag inom jämförelsestudier mellan större och mindre revisionsbolag, där revisionsarvodet används som proxy för revisionskvalitet. Vidare tar denna studie, till skillnad från tidigare studier, även hänsyn till revisionskvalitet inom olika riskmiljöer.   Metod: Studien har använt sig av en kvantitativ metod med ett positivistiskt förhållningssätt genom arbetet. En deduktiv forskningsansats har tillämpats där tidigare forskning har legat som grund till studiens framförda hypoteser. Insamling av finansiella sekundärdata för totalt 2518 företag har utförts via databasen Thomson Reuters Datastream.   Resultat & slutsats: Studiens resultat påvisar signifikanta skillnader i revisionskvalitet mellan större och mindre revisionsbolag i studiens olika riskmiljöer. För studiens europeiska länder är förhållandet mellan större och mindre revisionsbolag likvärdiga medan de amerikanska revisionsbolagen skiljer sig signifikant revisionskvalitetsmässigt.   Förslag till fortsatt forskning: Studien har genomförts utan hänsyn tagen till kvalitativa faktorer som kan komma att påverka revisionskvalitet, vilket öppnar ett utrymme för komparativa studier med en kvalitativ inriktning. Det finns även möjlighet att utöka antalet börsmarknader för respektive land eller utvidga antalet länder i olika riskmiljöer.   Uppsatsens bidrag: Studien lämnar två bidrag till redovisningslitteraturen i form av nya empiriska bevis inom revisionskvalitet mellan större och mindre revisionsbolag samt unik forskning kring revisionskvalitetsstudier mellan riskmiljöer. Vidare lämnar studiens resultat incitament åt praktiker att granska revisionsmarknaden för eget vinstintresse samt svarar på normgivares funderingar kring marknadsbalansen mellan större och mindre revisionsbolag. / Aim: Big audit firms have long been associated with higher audit quality, compared to smaller audit firms. Recent studies suggest that the higher audit fees from bigger audit firm is affected by market misuse rather than better audit quality. This study provides new empirical evidence between the comparison of big vs small audit firm, where audit fees are used as proxy for audit quality. Furthermore, this study investigates different litigation environment that could affect audit quality.   Method: This study uses an quantitative based method with an positivist, deductive approach, were earlier studies have had an impact on our hypotheses. Financial information from 2518 companies has been collected from Thomson Reuters Datastream.   Result & Conclusions: This study's result provides significant differences of audit quality between big and small audit firms in different risk environments. For this study, the audit quality relationship between big and small audit firms are equivalent for the European countries while audit quality between big and small audit firms in the US differ significantly.   Contribution of the thesis: This study leaves two contributions to the extent audit literature, in terms of empirical evidence of audit quality between big and small audit firms and unique research results of audit quality in different litigation environments. Furthermore, the results of this study creates incentives for practitioners to review the audit market for self interests and answer legal setters concerns about unbalanced audit markets.   Suggestions for future research: The study has been carried out without consideration of qualitative factors that may affect audit quality. It’s opening a space for comparative studies with an qualitative approach. It is also possible to expand the number of stock exchanges for a country or expand the number of countries in different risk environments.

Syfte: Resultatmanipulering är ett opportunistiskt beteende som förekommer i samband med företagsförvärv. Incitament för förvärvande företag att resultatmanipulera kan variera beroende på om det finns motverkande mekanismer i bolagsstyrningen. Forskare har tidigare poängterat att ansvarstagande är en motsats till opportunistiskt beteende och att ansvarstagande är en utmärkande egenskap för kvinnor och något som karaktäriserar CSR-arbete. Syftet med aktuell studie är därför att undersöka om CSR-arbete i bolagsstyrningen och andelen kvinnor i styrelser minskar förekomsten av resultatmanipulering ett år innan ett företagsförvärv med stock swap. Metod: Studien antar ett positivistiskt perspektiv med en hypotetisk-deduktiv ansats. Sekundärdata har inhämtats från databasen Thomson Reuters Eikon och Thomson Reuters Datastream genom ett kvantitativt tillvägagångssätt. En tvärsnittsstudie har designats och urvalet har slutligen analyserats i multipla regressionsanalyser med hjälp av Excel och statistikprogrammet IBM SPSS. Resultat och slutsats: Studien visar att CSR-arbete minskar förekomsten av resultatmanipulering inför företagsförvärv, vilket studiens litteraturundersökning givit anledning att förvänta. Däremot finner vi inget signifikant samband mellan andelen kvinnor i styrelser och resultatmanipulering inför företagsförvärv. Förslag till fortsatt forskning: Studier som undersöker samband mellan CSR och andra opportunistiska beteenden än resultatmanipulering. Vi skulle även önska studier som till större grad tar hänsyn till vikten av antalet kvinnor närvarande i styrelser för att påvisa kvinnors utmärkande egenskaper. Allra helst i samband med incitament för resultatmanipulering. Uppsatsens bidrag: Ur ett teoretiskt perspektiv bidrar denna studie genom att diskutera och empiriskt undersöka samband mellan kvinnor, CSR och resultatmanipulering. Studien bidrar även med ett alternativt sätt att undersöka CSR i kontrast till tidigare forskning som främst använt ESG poäng. Ur ett praktiskt perspektiv bidrar studien med information som kan vara viktig för målföretag som står inför att bli uppköpta och intressenter i analyser av aktievärden. / Aim: Earning management is an opportunistic behavior that occurs in conjunction with acquisitions. Earnings management incentives for acquiring companies may vary depending on whether there are counteracting mechanisms in corporate governance. Researchers have previously pointed out that responsibility is a contradiction to opportunistic behavior and that responsibility is a distinctive feature of women and something that characterizes CSR work. The purpose of the current study is therefore to investigate whether CSR work in corporate governance and the proportion of women in boards reduces the incidence of earning management one year beforea company acquisition with stock swap. Method: The study is based on the philosophy of positivism with a hypothetical deductive approach. Secondary data have been retrieved from the Thomson Reuters Eikon database and Thomson Reuters DataStream database through a quantitative approach. A cross-sectional design isused and the sample has been analyzed in multiple regression using Excel and the IBM SPSS statistics program. Result & Conclusions: The study shows that CSR work reduces the incidence of earning manipulation prior to acquisitions, which the study's literature survey gave reason to expect. However, we do not find a significant relation between women in boards and earning management prior to company acquisitions. Suggestions for future research: Studies that investigate the relationship between CSR and other opportunistic behaviors than earning management. We would also liketo see studies that take greater account of the importance of the number of women presented in boards to show women's distinctive qualities. Mainly in connection with incentives for earning management. Contribution of the thesis: From a theoretical perspectivethis study contributes by discussing and empirically investigating relationships between women, CSR and earning management. The study also contributes with an alternative way of investigating CSR in contrast to previous researchthat is primarily using ESG points. From a practical perspective, the study contributes with information that may be important for target companies that are facing acquisitions and stakeholders in stock value analysis.

This thesis examines the response of a representative agent investor to sequences (streaks) of quarterly earnings surprises over a period of twelve quarters using the United States S&P500 constituent companies sample frame in the years 1991 to 2006. This examination follows the predictive performance of the representative agent model of Rabin (2002b) [Inference by believers in the law of small numbers. The Quarterly Journal of Economics. 117(3).p.775 816] and Barberis, Shleifer, and Vishny (1998) [A model of investor sentiment. Journal of Financial Economics. 49. p.307 343] for an investor who might be under the influence of the law of small numbers, or another closely related cognitive bias known as the gambler s fallacy. Chapters 4 and 5 present two related empirical studies on this broad theme. In chapter 4, for successive sequences of annualised quarterly earnings changes over a twelve-quarter horizon of quarterly earnings increases or falls, I ask whether the models can capture the likelihood of reversion. Secondly, I ask, what is the representative investor s response to observed sequences of quarterly earnings changes for my S&P500 constituent sample companies? I find a far greater frequency of extreme persistent quarterly earnings rises (of nine quarters and more) than falls and hence a more muted reaction to their occurrence from the market. Extreme cases of persistent quarterly earnings falls are far less common than extreme rises and are more salient in their impact on stock prices. I find evidence suggesting that information discreteness; that is the frequency with which small information about stock value filters into the market is one of the factors that foment earnings momentum in stocks. However, information discreteness does not subsume the impact of sequences of annualised quarterly earnings changes, or earnings streakiness as a strong candidate that drives earnings momentum in stock returns in my S&P500 constituent stock sample. Therefore, earnings streakiness and informational discreteness appear to have separate and additive effects in driving momentum in stock price. In chapter 5, the case for the informativeness of the streaks of earnings surprises is further strengthened. This is done by examining the explanatory power of streaks of earnings surprises in a shorter horizon of three days around the period when the effect of the nature of earnings news is most intense in the stock market. Even in shorter windows, investors in S&P500 companies seem to be influenced by the lengthening of negative and positive streaks of earnings surprises over the twelve quarters of quarterly earnings announcement I study here. This further supports my thesis that investors underreact to sequences of changes in their expectations about stock returns. This impact is further strengthened by high information uncertainties in streaks of positive earnings surprise. However, earnings streakiness is one discrete and separable element in the resolution of uncertainty around equity value for S&P 500 constituent companies. Most of the proxies for earnings surprise show this behaviour especially when market capitalisation, age and cash flow act as proxies of information uncertainty. The influence of the gambler s fallacy on the representative investor in the presence of information uncertainty becomes more pronounced when I examine increasing lengths of streaks of earnings surprises. The presence of post earnings announcement drift in my large capitalised S&P500 constituents sample firms confirms earnings momentum to be a pervasive phenomenon which cuts across different tiers of the stock markets including highly liquid stocks, followed by many analysts, which most large funds would hold.

Diploma Thesis focuses on Fed Model testing and its credibility on market data. The research is based on Gordon Model and Capital Asset Pricing Model (CAPM), it explains, what the basic features of the Fed Model are and describes its derivation from Gordon Model. The Thesis shows possible Fed Model limitation. It uses the US market, Great Britain and Germany 1979 -- 2011 data to demonstrate validity of the model. Eventually possible reasons of Fed Model development in period 2002 -- 2011 are presented.

Made available in DSpace on 2016-07-27T13:52:28Z (GMT). No. of bitstreams: 1 MIRENE FONSECA MOULIN.pdf: 18456271 bytes, checksum: 949d03257a646e68f8b16116263ca33c (MD5) Previous issue date: 2011-03-30 / The scientific communication (SC) genre is socially relevant because it is the most widely read and discussed genre in and outside the school. It is also important for the scientific formation of students because it brings the language of science and observation of the real, along with its scientific and technological advances. However, it is a genre which is little studied or explored by teachers in the early years of elementary school. Because of this, certain questions have arisen: when the teacher emphatically and systematically explores the SC genre, does it have a significant impact on a students written production? How is this learning shown in written productions of the SC genre? How are the Bakhtinian categories thematic unity, style and compositional construction expressed in the student's productions? It was defined as general aim of this study the analysis of the learning of the SC genre expressed in the written productions of a public, elementary school student. The specific objectives were: 1) to analyze the genre s linguistic and discursive features, through didactic activities; 2) to recognize the main characteristics which make up the SC genre in this production; 3) to examine the comprehension of the readings done; and, 4) to analyze the productions based on the three elements which constitute the discursive genre, as described by Bakhtin: thematic content, style and compositional construction. It was based on the historical and cultural referential represented mainly by Bakhtin (1995, 2003) and Vygotsky (1987, 1988, 2000). The research took place in a public school in Goiânia, Goiás, in the 4th and 5th years of elementary education in Portuguese language classes. A student s written production in relation to the SC genre was selected for analysis. The qualitative research, of a longitudinal nature, was undertaken and organizing the collection of copies of written discourse produced by students during school activities, in both two phases. It was found that the significant, systematic and contextualized work with the SC genre in the classroom is an effective tool which promotes a better historical understanding of knowledge and impacts positively on the educational process in relation to reading and writing. / O gênero de divulgação científica (DC) tem relevância social por ser o mais lido e discutido dentro e fora da escola. Contribui para a formação científica do aluno por trazer a linguagem da ciência e a observação do real com os avanços científicos e tecnológicos. No entanto, é um gênero pouco estudado e explorado pelos professores dos anos iniciais do ensino fundamental. Em torno dessa problemática, surgiram as questões: Quando o professor explora sistematicamente e enfaticamente o gênero de DC, isso traz repercussões importantes na produção escrita dos alunos? Como essa aprendizagem se evidencia nas produções escritas do gênero DC? Como se expressam nas produções do aluno as categorias bakhtinianas: unidade temática, estilo e construção composicional? Definiou-se por objetivo geral analisar a aprendizagem do gênero de DC expressa em produções escritas produzidas por um aluno de uma escola pública do ensino fundamental. Os objetivos específicos foram: 1) analisar nos gêneros de DC apresentados nas atividades didáticas, as características linguísticas e discursivas que compõem esse gênero 2) reconhecer nessa produção as principais características que compõem esse gênero; 3) examinar a compreensão das leituras realizadas; 4) analisar as produções a partir dos três elementos que constituem o gênero discursivo, descritos por Bakhtin (2003): conteúdo temático, estilo e construção composicional. Fundamentou-se no referencial teórico histórico-cultural representado, principalmente, por Bakhtin (1995, 2003) e Vygotsky (1987, 1988, 2000). Desenvolveu-se a pesquisa em uma escola pública, em Goiânia - Goiás, no 4° e 5° anos do ensino fundamental nas aulas de Língua Portuguesa. Selecionaram-se para análise as produções escritas de um aluno relativas ao gênero de DC. A investigação qualitativa, de caráter longitudinal, realizou-se em duas fases e com organização da coletânea de exemplares do discurso escrito elaborado pelo aluno durante a atividade escolar, em ambas as fases. Constatou-se que o trabalho sistemático, significativo e contextualizado com o gênero de DC em sala de aula é uma ferramenta eficaz que beneficia a compreensão histórica dos conhecimentos e repercute favoravelmente no processo de escolarização relacionado à leitura e à escrita.