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1	Gráficos estadísticos en libros de texto de matemática de educación primaria en Perú / Statistical graphs in mathematical textbooks of primary education in Perú Díaz-Levicoy, Danilo, Osorio, Miluska, Arteaga, Pedro, Rodríguez-Alveal, Francisco 08 1900 (has links) El presente artículo presenta los resultados del análisis de los gráficos estadísticos según las directrices curriculares y su implementación en dieciocho libros de texto de matemática de Educación Primaria en Perú, los que corresponden a tres series completas y de diferentes editoriales. En ellos se analizan, mediante análisis de contenido, las secciones en las que aparecen estas representaciones, identificado el tipo de actividad que se plantea, los gráficos involucrados, el nivel de lectura y el nivel de complejidad semiótica involucrado. Los libros de texto se adecúan parcialmente a las directrices curriculares en cuanto a la presentación de los gráficos por nivel educativo, el número de actividades propuestas por las tres editoriales es similar. La principal actividad que se solicita en los libros es de calcular y construir. Se observa un predominio del gráfico de barras, un nivel de lectura básico y la representación de una distribución de datos en el gráfico. / Revisión por pares Primary Education Statistical graphs
2	Gráﬁcos estatísticos: uma postura crítica Araujo, Marcus Vinicius 18 August 2016 (has links) Submitted by Renata Lopes (renatasil82@gmail.com) on 2017-03-24T12:22:13Z No. of bitstreams: 1 marcusviniciusaraujo.pdf: 4473223 bytes, checksum: 20a2e9096b36c11bf249fc1b9983987e (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2017-03-24T12:55:51Z (GMT) No. of bitstreams: 1 marcusviniciusaraujo.pdf: 4473223 bytes, checksum: 20a2e9096b36c11bf249fc1b9983987e (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2017-03-24T12:56:01Z (GMT) No. of bitstreams: 1 marcusviniciusaraujo.pdf: 4473223 bytes, checksum: 20a2e9096b36c11bf249fc1b9983987e (MD5) / Made available in DSpace on 2017-03-24T12:56:01Z (GMT). No. of bitstreams: 1 marcusviniciusaraujo.pdf: 4473223 bytes, checksum: 20a2e9096b36c11bf249fc1b9983987e (MD5) Previous issue date: 2016-08-18 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / O presente trabalho tem por objetivo instigar nos leitores que tenham acesso a ele,um olhar mais crítico e questionador em relação aos gráﬁcos estatísticos que surgem diariamente na mídia, e também servir como material de apoio em uma aula de Estatística, esclarecendo aos discentes a importância da compreensão de tal conteúdo para um pleno exercer da cidadania. Para atingir a tais ﬁns, o mesmo foi dividido em duas partes. A primeira, um referencial teórico, traz uma revisão sobre os conceitos iniciais da Estatística, mais especiﬁcamente sobre as estruturas necessárias para compreensão e construção de gráﬁcos. A segunda, um estudo de cinco casos (cinco gráﬁcos estatísticos divulgados pela mídia) e as respectivas análises sobre cada um deles, pretende assim levar o leitor a uma postura mais amadurecida e cautelosa perante os mesmos. / This study aims to entice in readers who have access to it, a look more critical and questioning in relation to the statistical graphs that appear daily in the media, and also serveassupportmaterialinaStatisticsclass,explainingtostudentstheimportanceofsuch content understanding to a full exercise of citizenship. To achieve such purposes, it was divided into two parts. The ﬁrst, a theoretical referential, provides a review of the initial concepts of Statistics, more speciﬁcally on the structures necessary for understanding and building graphics. The second one, a study of ﬁve cases (ﬁve statistical charts released by the media) and the analysis of each of them, plans to take the reader to become aware of such material to a more mature and cautious stance towards them. CNPQ::CIENCIAS EXATAS E DA TERRA Gráﬁcos estatísticos Estatística Statistical graphs Statistic
3	Three Essays on the Consequences of Transparency Witter, Tobias 01 September 2023 (has links) This dissertation comprises three essays which empirically investigate consequences of transparency. The first essay investigates how transparency, demanded by the government as a customer of firms, affects firms’ financial reporting. It provides evidence that, relative to firms without government customers, government suppliers have a higher quality of financial reporting. Findings indicate that government procurement requirements, which are linked to internal control over financial reporting, can positively affect the external information environment of firms. The second essay examines how managers react to a stricter transparency mandate in pension accounting, if this mandate increases the expected volatility of balance sheet items. Managers of affected firms change decisions on pension plans which mitigate volatility and in addition, affected firms exhibit less volatile accruals but more volatile discretionary real actions suggesting managers reduce volatility in balance sheets. Findings imply that a transparency mandate in pension accounting may have (unintended) consequences for managerial decision-making if the mandate reveals more economic volatility on balance sheets. The third essay studies how (data-transparently) researchers visualize their quantitative findings and how this affects the impact of academic work. It finds that, compared to articles in field-specific economics journals, articles in economics journals with a broader audience use more figures than tables and that articles visualizing (data-transparently) with figures receive more citations. An online experiment, which manipulates how a fictive study visualizes scientific results, finds that participants assess the internal validity of research as being higher and are more willing to cite research if it visualizes results data-transparently. The findings imply that (data-transparent) visualization can enhance the impact of academic work. / Die Dissertation besteht aus drei Aufsätzen, die die Auswirkungen von Transparenz untersuchen. Im ersten Aufsatz wird analysiert, wie sich die von einer Regierung im Rahmen der öffentlichen Auftragsvergabe geforderte Unternehmenstransparenz auf die Finanzberichterstattung von Unternehmen auswirkt. Lieferanten der Regierung weisen eine höhere Qualität der Finanzberichterstattung auf als Vergleichsunternehmen. Der zweite Aufsatz untersucht, wie Manager auf strengere Transparenzanforderungen in der Pensionsbilanzierung reagieren, wenn diese die Bilanzvolatilität erhöhen. Die Manager nehmen Bilanzanpassungen vor, die die Volatilität reduzieren, was auf eine beabsichtigte Bilanzglättung hindeutet. Der dritte Aufsatz untersucht den Zusammenhang zwischen der Visualisierung von quantitativen Forschungsergebnissen in wirtschaftswissenschaftlichen Zeitschriften und dem Einfluss akademischer Forschung. Economics-Journals verwenden mehr Abbildungen als Business-Journals, was Zitationen zu fördern scheint. Experimentelle Evidenz zeigt weiterhin, dass datentransparente Visualisierungen den Einfluss akademischer Forschung positiv beeinflussen können, dass dies aber auch stark disziplinabhängig ist. Transparenz Unternehmenstransparenz Szientometrie Rechnungslegung Datenvisualisierung Finanzberichterstattung Öffentliche Auftragsvergabe Finanzbuchhaltung Interne Kontrollsysteme Lieferantenbeziehungen Bilanzvolatilität Bilanzglättung Reale Effekte leistungsorientierte Pensionspläne IAS 19R Forschungsauswirkungen Wissenschaftliche Visualisierungen Statistische Grafiken Graphische Wahrnehmung transparency corporate transparency financial accounting scientometrics data visualization government procurement financial reporting buyer-supplier relationship government suppliers balance sheet volatility balance sheet smoothing real effects defined benefit pension plans IAS 19R research impact scientific visualizations statistical graphs graphical perception 657 Rechnungslegung QP 820 ddc:657 ddc:000

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