Cette thèse étudie les réseaux et des pratiques de banquiers soviétiques à la tête de banques commerciales appartenant à l'URSS établies sur les places financières en Occident à l'époque de la guerre froide à partir de 1971. Membres de l'élite de la Banque du commerce extérieur de l'URSS et de la Banque d'Etat, ils dirigeaient les filiales à Paris, Londres, Singapour, Zurich et Beyrouth parmi d'autres... Située à la croisée de la sociohistoire financière et de la sociologie des élites et des professions, cette investigation puise dans les archives des banques soviétiques et les récits de vie pour comprendre l'identité professionnelle et sociale particulière de ces banquiers. Malgré l'adoption de sociabilités caractéristiques des élites bancaires transnationales, ils entretiennent un rapport d'allégeance fort quoique ambiguë avec Moscou, centré sur leur rôle de défenseurs des intérêts financiers soviétiques dans la finance mondialisée. L'analyse de leur identité comme "liminale" au sens anthropologique permet de comprendre pourquoi une prosopographie de 140 carrières post-sovétiques les place parmi les managers technocratiques et non les propriétaires de nouvelles banques russes. Le concept de "financial statecraft" exercée au nom de la "sécurité économique" sert de grille de lecture pour expliquer ces trajectoires et propose une clef d'analyse pour comprendre la finance russe internationale contemporaine. / This thesis looks at the networks and careers of Soviet capitalist bankers to analyze how global finance interacted with Cold War- and Russian financial history. Part of the elite of the Bank of Foreign Trade of the USSR and of the Soviet State bank, these bankers managed Soviet-owned commercial banks in the West in Paris, London, Singapore, Zurich and Beirut among other financial hubs. Competing with top western financial institutions, they practiced capitalist finance decades before perestroika reforms. At the crossroads of financial socio-history and the sociology of elites and occupations, this investigation draws on the archives of Soviet banks and life stories to understand the particular professional and social identity of these bankers. Despite the adoption of many sociablities characteristic of transnational banking elites, they maintained a strong but ambiguous allegiance to Moscow, centered on their role as defenders of Soviet financial interests on global markets. The anthropological concept of liminality explains why a prosopography of 140 post-Soviet careers shows that they became technocratic managers rather than owners of new Russian banks. The concept of "financial statecraft" in the name of "economic security" serves as a reading grid to explain these trajectories and offers a key to understanding contemporary Russian international finance.

Inledning: Författarna har under sina fältdagar i utbildningen uppmärksammat att det finns olika åsikter och tankar om specialpedagogens uppdrag i verksamheterna bland pedagogerna. Spe­cialpedagogens uppdrag styrs på olika sätt beroende på ledning och vilka befogenheter speci­alpedagogen har i verksamheterna. Syfte: Att öka kunskapen om pedagogers syn på det spe­cialpedagogiska uppdraget samt hur det kan påverka specialpedagogens roll i en verksamhet. Metod: Vid ett tillfälle träffades fyra pedagoger i en fokusgrupp där deltagarna fick diskutera ett antal bilder med påståenden utifrån den specialpedagogiska examensordningen. En rektor och två specialpedagoger besvarade en enkät med samma tolv påståenden som fokusgruppen samt med några öppna frågor. Resultat: Det skiljde sig i pedagogernas diskussioner om speci­alpedagogens uppdrag beroende på om det diskuterades utifrån vad det står i examensord­ningen eller om det var utifrån pedagogernas önskan. Handledningssamtal var ofta i fokus samt hur handledningssamtal påverkade pedagogernas arbete. Pedagogerna ville ha specialpeda­gogens kunskap och tar upp att det är viktigt med ett bra samarbete mellan professionerna. Skolutveckling diskuterades mest i fokusgruppen när det var utifrån examensordningen. Synen på det specialpedagogiska uppdraget behöver utvecklas i verksamheten menar rektorn. Slut­sats: Pedagogerna uttrycker att specialpedagogerna är viktiga i verksamheten samtidigt som det finns en osäkerhet och otydlighet i det specialpedagogiska uppdraget. / Introduction: The authors have noted during their field days in the education that there are different opinions and thoughts about the special educator's assignments in the activities of the educators. The Special Education Officer's assignments are governed differently depending on management and the powers of the Special Pedagogue in the activities. Aims: To raise aware­ness of educators' views on the special education assignment and how it may affect the role of the Special Educator in an activity. Method: At one time, four educators met in a focus group where the participants were allowed to discuss a number of pictures with claims based on the special education degree scheme. A principal and two special educators answered a quest­ionnaire with the same twelve statements as the focus group and with some open questions. Result: It was different in the pedagogues discussions about the special educator's as­signments, depending on whether it was discussed based on the degree program or whether it was the wish of the educators. Tutorials were often in focus and how tutoring conversations influenced the teachers' work. The educators wanted the specialist teacher's knowledge and stated that it is important to have good cooperation between the professions. School develop­ment was discussed most in the focus group when it was based on the degree scheme. The view of the special education mission needs to be developed in the activities, says the director. Conclusion: Educators express that the special educators are important in the activities while there is uncertainty and ambiguity in the special education mission.

Submitted by Alison Vanceto (alison-vanceto@hotmail.com) on 2016-09-12T12:38:44Z No. of bitstreams: 1 TeseATBL.pdf: 970815 bytes, checksum: 197606ff3a567a3165f80cdbd23bfad3 (MD5) / Approved for entry into archive by Ronildo Prado (ronisp@ufscar.br) on 2016-09-12T18:35:23Z (GMT) No. of bitstreams: 1 TeseATBL.pdf: 970815 bytes, checksum: 197606ff3a567a3165f80cdbd23bfad3 (MD5) / Approved for entry into archive by Ronildo Prado (ronisp@ufscar.br) on 2016-09-12T18:55:33Z (GMT) No. of bitstreams: 1 TeseATBL.pdf: 970815 bytes, checksum: 197606ff3a567a3165f80cdbd23bfad3 (MD5) / Made available in DSpace on 2016-09-12T18:55:50Z (GMT). No. of bitstreams: 1 TeseATBL.pdf: 970815 bytes, checksum: 197606ff3a567a3165f80cdbd23bfad3 (MD5) Previous issue date: 2015-05-20 / Não recebi financiamento / The aim of this study is to analyze how professionalism, difference, gender and generation in the journalism career are articulated, from the exam of the journalists’ discourses in the city of São Paulo. We use up the concept of professionalism and the Sociology of the Professions theoretical reference, based on the contributions of Eliot Freidson and Julia Evetts to understand the values of journalism, the representations around what it would be the journalist’s function, the meaning of the changes in the profession, with the emergency of a new journalist’s profile, the relations of the profession with the learning at the universities and at the editorial rooms, the historical changes according to the orientation of the journal and the professional, and their specificities with reference to the process of professionalization of the journalism in Brazil. Our aim is to comprehend how female journalists are represented in different discourses of difference. For this, our approach is set on the Avtar Brah’s theoretical assumptions, highlighting the concept of difference as an analytical category and its several meanings. We have also based our analysis on other cultural studies agents that discuss about the decentralization of the subject and its identity, as the internal diversity that characterizes gender. Fifteen journalists were interviewed, women and men, who live and work in the city of São Paulo, of different generations who act in different types of media and with different types of hire in their relations of work. The selection of the interviewed women searched, contemplate single women professionals, married, with or without children, with different time of work, that represent the time dedicated to the personal and professional lives, corresponding to the impact of personal life in the construction of the career and to the possibilities to balance between these two dimensions in the social life. / O objetivo deste estudo é analisar de que forma se articulam profissionalismo, diferença, gênero e geração na carreira de jornalismo, a partir do exame dos discursos de jornalistas da cidade de São Paulo. Empregamos o conceito de profissionalismo e o referencial teórico da sociologia das profissões, embasados nas contribuições de Eliot Freidson e Julia Evetts, para entendermos os valores do jornalismo, as representações em torno do que seria a função do jornalista, o significado das mudanças na profissão, com a emergência de um novo perfil de jornalista, as relações da profissão com o aprendizado nas universidades e nas redações, as mudanças históricas quanto à orientação dos jornais e dos profissionais, e suas especificidades no que se refere ao processo de profissionalização do jornalismo no Brasil. Nosso propósito é compreender como as profissionais do jornalismo são representadas em distintos discursos da diferença. Para isso, nossa abordagem apoiou-se nos pressupostos teóricos de Avtar Brah, com destaque para o conceito de diferença como categoria analítica e seus vários significados. Também fundamentamos nossa análise em outros representantes dos estudos culturais, que tratam do descentramento do sujeito e de sua identidade, assim como da diversidade interna que caracteriza o gênero. Foram entrevistados 15 profissionais do jornalismo, mulheres e homens, que residem e exercem suas atividades profissionais no município de São Paulo, de diferentes gerações, que atuam em diversos tipos de mídia e com distintos tipos de contratação em suas relações de trabalho. A seleção das entrevistadas procurou contemplar profissionais solteiras, casadas, com e sem filhos, com diferentes jornadas de trabalho, que representam o tempo dedicado à vida pessoal e profissional, correspondendo ao impacto da vida pessoal na construção da carreira e às possibilidades de equilibrar estas duas dimensões da vida social.

Thesis submitted in fulfilment of the requirements for the degree of Master of Technology in Construction Management Department of Construction Management and Quantity Surveying in the Faculty of Engineering at the Cape Peninsula University of Technology 2014 / Many South African quantity surveying practitioners are not committed to developing knowledge and skills, a factor that may hinder the development and viability of the firm. Owing to this problem, the research focuses on the strategic role of management with an emphasis on the support mechanisms for learning and the development of knowledge. The research population focuses on professional quantity surveying firms in the Western Cape region of South Africa. The aim of the research is to understand and identify key components of management‟s strategic influence on: (a) the organisation‟s culture, (b) the development of knowledge and (c) the development of related services and skills within professional quantity surveying firms. The research methodology consists of both qualitative and quantitative methods. Management members provided qualitative data by participating in interviews and staff members provided quantitative data by completing questionnaires. The data for the research comprised a criterion sample of eleven small- and medium-sized diversified firms. The core elements of the research are the organisational culture, learning, and the development of knowledge and service diversification. The research expands information on management‟s role in the organisation‟s culture and development of knowledge in professional quantity surveying firms. The research found that there are many supportive learning elements within the organisational cultures of most quantity surveying firms. Most management members discuss employee development and performance issues, and the lessons learnt from projects. Management occasionally mentors employees and regularly allows employees to undertake challenging work activities. Management members do not, however, include employees in the development of the firm‟s related services. Management primarily established related services because there was a need for these services. The development and transfer of related service knowledge and skills are restricted to management members to a large degree. Management‟s influence on the development of knowledge and skills of employees is somewhat limited and inconsistent. Organisational culture factors such as job satisfaction and the professional development of staff members have to be given appropriate attention by management, especially from a consistency and formal standpoint. Elements that require reviewing include the time allocated for internal learning activities and learning initiatives, other than on-the-job training. Service diversification factors, such as management members restriction of staff members to core quantity surveying services, also have to be reconsidered. Elements of some related services may improve the quality of core quantity surveying services. KEYWORDS: QUANTITY SURVEYING; PROFESSIONAL SERVICE FIRM; CULTURE; LEARNING; KNOWLEDGE; SERVICE DIVERSIFICATION

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Fundação de Amparo à Pesquisa do Estado do Rio de Janeiro / Apesar de ser a primeira profissão da área social a conquistar regulamentação federal no Brasil, o Serviço Social, ainda hoje, encontra dificuldades na definição das suas competências e, principalmente, das suas atribuições privativas. A partir da análise da Lei 8662/93, bem como do processo legislativo que culminou na sua aprovação no Congresso Nacional, esse trabalho dissertativo busca desvelar, fundamentado nos pressupostos teóricos da sociologia das profissões, as conexões existentes entre a estrutura legal da profissão e a indefinição das tarefas específicas dos assistentes sociais, estas já sinalizadas por pesquisas da área e pelo CFESS. Para alcançar os objetivos propostos, também são analisadas e contrapostas as produções de importantes autores do Serviço Social que se dedicaram a refletir sobre os temas relacionados à legislação profissional e ao significado social da profissão, o que aponta para a construção de mais incertezas do que elucidações sobre o assunto. / Despite of being the first profession of social area to win federal regulation in Brazil, the social work still faces difficulties in defining their tasks, and especial its exclusives competences. From the analysis of Law 8662/93, as well as the legislative process that culminated in its adoption in Congress, this dissertation seeks to reveal, based on the conceptual framework of the sociology of professions, the connections between the professional legislation and the uncertainties in definition the specific tasks of the social workers, these already identified by the research from the CFESS. To achieve the proposed objectives are also analyzed and contrasted the productions of important authors of Social Work who have dedicated themselves to reflect on subjects related to professional legislation and the social significance of the profession, which points to the construction of more uncertainty than elucidations about the subject.

Mental hygiene is the discipline that deals with developing and maintaining mental healt and preventing mental disorders and illnesses. It is a system of scientifically elaborated measures and instructions that help maintain, improve and restore mental health. Assistant branches and sciences are generally and undoubtedlly regarded as very demanding. The staff must meet high demands and be ready at all times to help others sort out their problems and difficult life situation. To keep their mental balance, these staff members should follow the principles of mental hygiene. The target of the diploma thesis at hand is to find out how an assistant employee subjectively assesses his or her workload and if they know how to tackle it. The thesis also aims at exploring particular measures of mental hygiene through which the staff cope with the workload arising from thein work. Before the survey was carried out, three hypotheses were formulated: H1: The employees in assistant positions in facilities providing social services in Pelhřimov region are aware of the degree of their workload, H2: The employees in assistant positions are informed about how to deal with workload, H3: The employees in assistant positions eliminate the workload through active and passive elements of mental hygiene. To complete the research part of the thesis, the quantitative survey employed questioning as the method of data collection using questionnaires as the technique. The survey was carried out in all 16 facilities providing social services in Pehřimov region. The research sample consisted of 224 employees in assistant positions in the said facilities. The research confirmed all formulated hypotheses. The research result can be made available to managements of facilities providing social services in order to serve as a stimulus for finding a more active approach to solving the issue at hand. Furthermore, the thesis might serve as a source of important data related to mental hygiene that may be distributed to all staff in assistant positions as well as to those who are interested in this topic.

abstract: This study determined if differences exist among the health professions advising community between factors (academic and non-academic) used as selection criteria in medical school admissions, as well as the impact of the holistic review in admissions on new admissions initiatives with respect to personal and professional backgrounds of advisors. The study examined the differences based on the gender, race and ethnicity, age, years of advising experience, institution size and type, classification and region of the population. Statistical analyses were conducted using comparison of means tests: one-sample t-tests and one-way ANOVA to determine the significance of differences for each of the variables. Significant differences were found to exist among the health professions advising community based on gender, race and ethnicity, institution type, classification of appointment, institution size and type. The findings of the study suggested that the personal and professional background of a health professions advisor did impact the perception of importance among the academic and non-academic factors used in the selection of medical students. The medical school admissions community should appreciate the unique viewpoints of the broader health professions advising community when building relationships and finding opportunities to collaborate. / Dissertation/Thesis / Ed.D. Educational Administration and Supervision 2012

Bakgrund: Sjuktalen har ökat till följd av psykisk ohälsa världen över. En av de främsta orsakerna till detta har varit den ökade förekomsten av stressrelaterad ohälsa och utmattningssyndrom. En grupp som har varit extra utsatt är personer i inom yrken i hälso- och sjukvården. Idag fokuseras det huvudsakligen på behandling och rehabilitering av utmattningssyndrom i forskning och praxis och det finns begränsad kunskap och initiativ kring primär- och sekundärprevention för utmattningssyndrom. Det är dock viktigt ur både ett individ- och samhällsperspektiv att förebygga utmattningssyndrom då utmattningssyndrom är ett allvarligt tillstånd som kan leda till stort lidande för individen och lång sjukfrånvaro från arbetslivet, vilket även är kostsamt för samhällsekonomin. Syfte: Syftet med detta examensarbete var att undersöka skyddsfaktorer mot utmattningssyndrom hos personer inom yrken i hälso- och sjukvården. Metod: En litteraturöversikt genomfördes och 12 vetenskapliga artiklar uppfyllde inklusion- och exklusionskriterierna och matchade forskningsfrågorna. Dessa lästes igenom. En tematisk analys av studiernas resultat genomfördes och resulterade i ett övergripande tema och fem underteman. Resultat: Resultatet beskriver faktorer som skyddar mot utmattningssyndrom för personer inom yrken i hälso- och sjukvården. Exempel på dessa faktorer var vikten av autentisk och god arbetsmiljö, känsla av egenmakt och kontroll, deltagande i meningsfulla aktiviteter, återhämtning och praktiska tekniker som exempelvis mindfulness, yoga och bildterapi. Att få socialt stöd från närstående, kollegor och exempelvis kuratorer och präster var även en viktig faktor för att skydda mot utmattningssyndrom. Slutsats: Skyddande faktorer för utmattningssyndrom finns på både individ-, organisations- och samhällsnivå och bör beaktas i utvecklingen av förebyggande insatser för utmattningssyndrom.

Orientador: Armando Boito Junior / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Filosofia e Ciências Humanas, Université de Provence / Made available in DSpace on 2018-08-17T21:02:04Z (GMT). No. of bitstreams: 1 Gutierrez_Andriei_D.pdf: 1510602 bytes, checksum: 2e90e658878236b2cbd68b7be4de54f7 (MD5) Previous issue date: 2011 / Resumo: A tese tem como objeto de estudo o grupo profissional dos engenheiros brasileiros face às transformações políticas e econômicas que ocorreram no país após os anos 1990, respectivamente, a adoção das políticas neoliberais e a reestruturação produtiva. Analisa como as diferentes frações do grupo profissional foram afetadas por essas transformações e como suas distintas organizações de interesse agiram na conjuntura política. De um lado, mostra como a partir da combinação das políticas de abertura comercial, de desregulamentação financeira, de privatizações e de reforma do Estado existe uma tendência de aumento da participação do setor privado na economia e de crescente dependência financeira, patrimonial e tecnológica em relação ao exterior, transformando qualitativamente as atividades relacionadas à engenharia. De outro lado, a tese sugere que as políticas de desregulamentação do mercado de trabalho, de reforma da previdência e de focalização dos gastos sociais do Estado tiveram um efeito sobre o grupo profissional no sentido de uma tendência à individualização da gestão de carreira e do bem-estar. A partir de análises quantitativas entre os engenheiros e qualitativas entre estes e suas organizações de interesses, a tese tem como foco central de análise a evolução histórico política do grupo profissional. Parte, num primeiro momento, da descrição da literatura que trata das organizações de interesse dos engenheiros nos anos 1970 e 1980 para, num segundo momento, estudar de modo aprofundado como essas organizações agiram na conjuntura política da década de 1990 e início dos anos 2000. Também faz uma análise exploratória do perfil político dos engenheiros das empresas estatais, em especial da Petrobras, em comparação direta com as transformações ocorridas nas suas situações de trabalho. De um modo geral, a tese defende que a dinâmica das lutas macrossociais exerce um peso considerável no posicionamento político das diferentes frações do grupo profissional e de suas organizações de interesse / Resumé: L'objet d'étude de notre thèse correspond au groupe professionnel des ingénieurs brésiliens face aux transformations politiques et économiques menées au Brésil dans les années 1990 et 2000, notamment l'introduction des politiques néolibérales et de la restructuration productive. La thèse analyse comment les différentes fractions du groupe professionnel ont été touchées par ces transformations et comment ses distinctes organisations d'intérêt ont agit dans la conjoncture politique. D'un coté, la thèse montre comment la combinatoires des politiques d'ouverture commerciale, de déréglementation financière, de privatisations et de reforme de l'État sont liées à l'augmentation de la participation du secteur privé dans l'économie et à la croissante dépendance financière, technologique et patrimoniale du pays envers l'extérieur. D'autre par, la thèse suggère que les politiques de déréglementation du marche de travail, de reforme du système de retraites et de focalisations des dépenses sociales de l'État ont eu un effet sur le groupe professionnel : il y a une croissante tendance d'individualisation de la gestion de la carrière et du bien-être. A partir d'une étude quantitative avec des ingénieurs et qualitative entre ceux et leurs organisations d'intérêt, notre thèse est ciblée sur l'analyse de l'évolution historique et politique du groupe professionnel. Elle part, dans un premier moment, de la description de la littérature que porte sur les organisations d'intérêt des ingénieurs dans les années 1970 et 1980 et analyse, dans un deuxième moment, la façon dont ces organisations ont agit dans la conjoncture politique des années 1990 et 2000. La thèse fait également une analyse exploratoire des profils politiques des ingénieurs des entreprises étatiques, en spéciale la Petrobras, en les comparant directement avec les transformations dans leurs rapports de travail. D'une manière plus générale, notre thèse soutient que la dynamique des luttes macrosociales a d'influence considérable sur le positionnement politique des différentes fractions du groupe professionnel et de ses organisations d'intérêt / Abstract: This thesis analyses Brazilian engineers professional group in the context of the neoliberal policies and of the productive restructuring. It studies how the fractions of the professional group have been affected by these structural transformations and how their different political organizations have reacted in the political conjuncture. On one hand, the thesis shows how the combination of opening up the economy, privatization, States' reform and financial liberalization could raise private sector activities and Brazilian economic dependence. This thesis describes how both transformations have been qualitatively touched engineers activities. On the other hand, it suggests that the liberalization of labor market, the reform of the public retirement system and the policies of focusing State social investments have had an effect on the professional group: a trend towards an individual career and well being management. Through quantitative analyses amongst engineers and qualitative studies among them and their interest organizations, the thesis focuses on analyzing the evolution of political history of the professional group. First, it describes the literature which shows the Brazilian engineers interest organizations during the 1970s and 1980s. Second, it studies in depth how these organizations have acted in the political context of the 1990s and early 2000s. This thesis also makes an exploratory analysis of the political profiles of the engineers of state companies, particularly Petrobras, in direct comparison with the changes occurring in their labor conditions. In general, the thesis argues that the dynamics of the macrosocial conflicts carries considerable weight in the political positioning of the different fractions of the professional group and its interest organizations / Doutorado / Ciencia Politica / Doutor em Ciência Política

Made available in DSpace on 2016-03-15T19:32:25Z (GMT). No. of bitstreams: 1 Francisco Angelo Antunes.pdf: 675685 bytes, checksum: 426efb87cac081ba7d086b13f5a89079 (MD5) Previous issue date: 2010-11-17 / The development of the capitalist system has required more and more participation in the labor market of qualified professionals and the development process of capitalism in its various stages has led to constant changes in the structure of that market. Lately the changes in business in Brazil have been more applicants, mainly from the process of stabilization and liberalization of the economy, these changes, which has been accentuated in the current phase of increasing globalization. This study is a contribution for the research of the emergence and evolution of the activity of the independent auditor in Brazil. The study also presents a brief comparative analysis of the development process of this activity in Brazil with that presented in other countries and also an assessment of the contribution that the activity can bring to society. For this, a search was conducted based on the sociology of professions, in order to understand how this specialization has become institutionalized, narrowed its field of operation in the country and whether it is or not, in the process of becoming from a field of accounting to autonomous profession. The research method used was the historiography, based on the model developed by Larson (1977) called Professional Project. We also conducted interviews with teachers and recognized experts in the area and the results were analyzed by the methodological approach of content analysis, which was based on the model developed by Bardin (2004). The results suggest that the process of professionalization of the independent auditor is still ongoing and for now does not meet all the requirements necessary and sufficient to be considered, from the perspective of the sociology of professions, a full profession. Although the activity already meets most of these requirements, there are still some steps to go. / O desenvolvimento do sistema capitalista tem requerido cada vez mais a participação, no mercado de trabalho, de profissionais qualificados, e o processo de desenvolvimento do capitalismo vem provocando constantes alterações na estrutura desse mercado. Ultimamente as mudanças no mundo dos negócios brasileiro têm sido mais recorrentes, principalmente a partir do processo de estabilização e abertura da economia, processo que tem se acentuado na atual fase de globalização econômica. A presente pesquisa é uma contribuição ao estudo do surgimento e da evolução da atividade do auditor independente no Brasil. O estudo apresenta também uma breve análise comparativa do processo de desenvolvimento dessa atividade no Brasil com o apresentado em outros países e, ainda, uma avaliação sobre a contribuição que a atividade pode trazer à sociedade. Para tanto, foi realizada uma pesquisa fundamentada na Sociologia das Profissões, com o objetivo de entender como esta especialização se institucionalizou, delimitou seu campo de atuação no país e se está, ou não, em processo de se transformar, de especialização contábil, em profissão autônoma. O método de pesquisa utilizado foi o historiográfico, baseado no modelo desenvolvido por Larson (1977) de estratégia profissional (Professional Project). Foram também realizadas entrevistas com professores e profissionais de renome e experiência reconhecida na área, e o resultado foi analisado pela abordagem metodológica da análise de conteúdo, que se baseou no estudo desenvolvido por Bardin (2004). Os resultados obtidos sugerem que o processo de profissionalização do auditor independente ainda está em curso e, por ora, não atende a todos os requisitos necessários e suficientes para ser considerada, sob a ótica da Sociologia das Profissões, uma profissão plena. Embora a atividade já atenda à maioria desses requisitos, ainda existem algumas etapas a percorrer.