Made available in DSpace on 2016-03-15T19:32:58Z (GMT). No. of bitstreams: 1 Mauro Rinaldo Paoletti.pdf: 1233809 bytes, checksum: 0f1b7eb0f5984e767c3f6014ef9decd5 (MD5) Previous issue date: 2010-02-18 / Fundo Mackenzie de Pesquisa / The current global scenario has contributed in order that all segments stop and review their procedures. Several areas of science have sought to improve the criteria adopted for long years almost as dogma for many professionals. However, currently many barriers are being broken and old ideas are reworked. The accounting it was no different. After years without major changes in its structure (Law No. 6404 was issued in 1976), we began to experience an odyssey after the publication of Law No. 11.638 on December 28, 2007. Among various devices profoundly changed, this study aimed to determine whether existing rules on the criteria of provisions for tax, civil and labor remained consistent with the new international standards of IFRS. This work also aimed to compare the existing rules with practices adopted nowadays by the professionals related to the topic. The type of research used in this work is classified as exploratory. The research method is qualitative, by using the examination and reflection of the perceptions obtained from interviews with professionals from companies, audits, law firms, associations and universities. During the interviews were used questionnaires with open and closed questions. The collected data were processed by means of content analysis. The main results of this study indicate that the practices adopted are at odds with the reality of Brazilian norms, and these in turn, did not follow the line adopted by the International Accounting Standards. The Regulation Agencies need to take steps to repeal all laws that contradict the international standards, and develop devices that can regulate the matter clearly, objectively and accurately, guiding the procedures to be adopted by professionals and, thus, reaching the ultimate goal that all want, which is the equalization of procedures between the companies. / O cenário mundial atual vem contribuindo para que todos os segmentos parem e revejam os seus procedimentos. Várias áreas da ciência têm procurado aprimorar os critérios que, por longos anos, foram adotados quase que como dogmas para muitos profissionais, contudo, atualmente muitas barreiras estão sendo quebradas e velhos conceitos reformulados. Na Contabilidade isso não foi diferente. Após longos anos sem grandes alterações em sua estrutura ressalte-se que a Lei nº 6.404 foi editada em 1976 passamos a vivenciar uma odisséia contábil após a publicação da Lei nº 11.638, em 28 de dezembro de 2007. Dentre os diversos dispositivos profundamente alterados, este estudo objetivou verificar se os normativos existentes sobre os critérios de provisões para riscos tributários, cíveis e trabalhistas mantinham coerência com as novas normas internacionais do IFRS. Também objetivou confrontar os normativos existentes com as práticas efetivamente adotadas pelos profissionais relacionados com o tema. O tipo de pesquisa utilizado neste trabalho é classificado como exploratória. O método de pesquisa foi o qualitativo, utilizando o exame e a reflexão das percepções obtidas em entrevistas com profissionais ligados às empresas, auditorias, advocacias, entidades de classe e universidades. Durante as entrevistas foram utilizados questionários com perguntas abertas e fechadas. Os dados coletados foram tratados por meio da análise de conteúdo. Os principais resultados do estudo indicam que as práticas adotadas não condizem com a realidade dos normativos brasileiros e estes, por sua vez, também não seguem a linha adotada pela Norma Internacional de Contabilidade. Finalmente, entende-se que os nossos Órgãos Reguladores precisam adotar medidas revogando os normativos contraditórios com a norma internacional, bem como elaborando outros dispositivos que possam regular a matéria de forma clara, objetiva e precisa, norteando os procedimentos que devem ser adotados pelos profissionais e, com isso, atingindo o grande objetivo desejado por todos, que é a equalização dos procedimentos entre as empresas.

Dans le cadre d'un projet de recherche proposé par l'Institut National de Recherche et de Sécurité (INRS), cette thèse aborde les nanomatériaux manufacturés (NMM) sous l'angle philosophique à la recherche des conditions de possibilité d'une protection juridique efficace et évolutive, des travailleurs en industrie de production et d'utilisation de ces objets. Les NMM sont des objets fondamentalement nouveaux, polémiques et polymorphes avec des propriétés souvent inédites.La première partie de la thèse rend compte des problèmes spécifiques à la production de normes dans l'expérience humaine, plus précisément des normes juridiques sur le travail, puisque ces problèmes impactent les possibilités d'une qualification juridique des NMM et par voie de conséquence la protection des travailleurs. La deuxième partie fait un état des connaissances sur les NMM afin d'identifier les difficultés propres à l'objet, dans la mesure où une connaissance stabilisée est nécessaire à une qualification juridique. La troisième partie propose d'analyser l'activité de travail comme enchâssement de débats de normes qui construisent en amont un monde qualifié par rapport à des choix de vie qui se manifestent sous forme de normes antécédentes, et a fortiori sous la forme de normes juridiques dans l'activité. La thèse considère les NMM à la fois comme des objets d'études pour les sciences de la matière, dont ils sont issus, et comme des objets des sciences humaines et sociales, entendues comme sciences de l'Homme en activité. Ainsi notre apport se retrouve dans l'analyse de l'activité comme outil de maïeutique, source d'une communication entre les différents acteurs de ce domaine. / In the frame of a research project proposed by the French National Institute of Research and Security (INRS), this thesis approaches manufactured nanomaterials (MNM) from the point of view of a philosophical inquiry into the conditions of possiblity of an efficacious and progressive juridical protection of workers in the industry of manufacturing and of the usage of these materials. The MNM are fundamentally new, controversial and often polymorphic objects, with unique properties.The first part of the thesis reports on specific problems in the production of standards in human experience, specifically legal labor standards, since these issues impact the possibilities of a legal characterization of MNM and consequently the protection of workers. The second part proposes an assessment of the state of knowledge concerning the MNM in order to identify the difficulties proper to the material, considering consolidated knowledge is necessary for any qualification in terms of Law.The third part attempts to analyze the activity of work as a grounding of the debate on standards which, from the outset, constructs a world qualified in relation to life choices that become manifest in the shape of already existing standards and a fortiori in the shape of legal standards within the activity of work.This thesis considers MNM as both the object of study for the science of Matter, from which they have sprung, and the object of the social and human sciences, understood as the science of Man in activity. Thus our contribution is to be found within the analysis of the activity as a maieutic implement, and therefore a source of communication between the different actors in this domain.