1,720,981 research outputs found
Metodologias ativas, porque sim ou por que não? : fatores que favorecem ou inibem o uso de metodologias ativas no ensino da contabilidade
Full text linkOrientador: Prof. Dr. Claudio MarquesDissertação (mestrado em Ciências Contábeis) - Universidade Estadual de Maringá, 2019RESUMO: Este estudo tem como objetivo identificar que fatores podem favorecer ou inibir o uso de metodologias ativas no ensino da contabilidade por meio da percepção de docentes do curso de Ciências Contábeis de instituições de ensino superior (IES) públicas no estado do Paraná. Como abordagem metodológica fiz uso de entrevistas semiestruturadas, entrevistando 24 docentes de quatro universidades. Como técnica de análise empreguei a análise hermenêutica dialética. Como recurso tecnológico, utilizei o softwareATLAS.ti® incluindo os documentos das transcrições, os áudios e as observações de campo. Separei as entrevistas de acordo com as características dos entrevistados, em 3 subconjuntos de análise: por gênero (Homem/Mulher), por geração (Baby Boomers/Geração X/Geração Y) e por universidade (UEL, UEM, UFPR, UNIOESTE). Como principais resultados, conseguimos confirmar os achados de Blankley et al. (2017), Madureira et al. (2011) e Mazzioni (2013), de que as metodologias tradicionais ainda são as mais utilizadas no ensino da contabilidade, sobretudo, pela aula expositiva. Na análise por Gênero, as metodologias ativas mais apontadas pelos Homens, foram Caso de ensino e Debate. Já as Mulheres se referiram mais a utilização de Filmes. Corroborando com as afirmações de Perrenoud (2001), a maior parte dos professores entrevistados tem apenas conhecimento básico e muitas vezes até limitado, sobre as metodologias ativas, em muitos casos confundindo uma com a outra. Por último, a respeito dos fatores que podem motivar ou não o uso de metodologias ativas, encontrei 14 fatores ao todo e dentre os mais citados, estão Motivação do aluno, Conteúdo da aula, Perfil dos alunos e Infraestrutura e recursos da universidade.ABSTRACT: This study aims to identify which factors may favor or inhibit the use of active methodologies in accounting teaching through the perception of professors of the Accounting Sciences course of public higher education institutions (HEIs) in the state of Paraná. As a methodological approach I used semi-structured interviews, interviewing 24 professors from four universities. As a technique of analysis I employed dialectical hermeneutic analysis. As a technological resource, I used ATLAS.ti® software including transcript documents, audios and field observations. I separated the interviews according to interviewee characteristics into 3 subsets of analysis: by gender (Male / Female), by generation (Baby Boomers / Generation X / Generation Y) and by university (UEL, UEM, UFPR, UNIOESTE). As main results, we were able to confirm the findings of Blankley et al. (2017), Madureira et al. (2011) and Mazzioni (2013), that traditional methodologies are still the most used in accounting teaching, especially by lectures. In the analysis by Gender, the active methodologies most pointed by Men were Teaching Case and Debate. Already the women referred more to the use of films. Corroborating with Perrenoud's (2001) statements, most of the teachers interviewed have only basic and often even limited knowledge about active methodologies, in many cases confusing them with one another. Finally, regarding the factors that may or may not motivate the use of active methodologies, I found 14 factors in all and among the most cited are Student Motivation, Class Content, Student Profile, and University Infrastructure and Resources.69 f. : il. color., figs
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
Informação contábil-fiscal em governos locais sob a perspectiva das capacidades dinâmicas
Full text linkOrientadora: Prof.ª Dr.ª Simone Letícia Raimundini SanchesDissertação (mestrado em Ciências Contábeis) - Universidade Estadual de Maringá, 2018143 f. : il
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Proposta e validação da Grille de lecture para adoção do princípio da materialidade no relato integrado
Full text linkOrientadora: Prof.ª Dr.ª Marguit NeumannDissertação (mestrado em Ciências Contábeis) - Universidade Estadual de Maringá, 2017RESUMO: Há uma atenção da academia e das organizações em pesquisas sobre a evidenciação das organizações referente às informações não financeiras (INF). O Relato Integrado (RI) representa uma forma holística e integrada de evidenciar as informações financeiras (IF) e as INF, e demonstra a geração de valor da organização no curto, médio e longo prazo. No entanto, existem lacunas quanto à evidenciação das organizações do Princípio da Materialidade para as partes interessadas, como ausência de orientação e conceitos claros e efetivos, conforme apontamento de pesquisadores da temática, Eccles, Krzus, Rogers & Serafeim (2012), Mio & Fasan (2014), e Edgley, Jones & Atkins (2015). Nesse sentido, o estudo tem como objetivo propor uma Grille de Lecture (quadro analítico, teórico-metodológico, aplicado para interpretar um resultado qualitativo) dos elementos que expressam a Materialidade da informação no RI. Com abordagem positivista, este estudo qualitativo adotou a Análise do Conteúdo (AC) de Bardin (2011), para explorar a evidenciação do Princípio da Materialidade do RI. Realizou-se a investigação em dois casos, Itaú Unibanco e DBS Group, organizações financeiras que integraram o Projeto Piloto do International Integrated Reporting Council (IIRC). Para isso foi utilizada a técnica de coleta de dados da pesquisa documental, com uso da ferramenta do Software Atlas TI, para mapear e analisar os RIs dos anos de 2013 a 2015 dos casos selecionados, conforme a Grille de lecture. Observa-se nos resultados encontrados que as organizações seguem práticas distintas quanto à evidenciação da Materialidade, do seu conceito e processo. Nota-se uma pequena similaridade no conceito dos casos estudados com a definição estabelecida pelo Framework 1.0, referente à geração de valor. Logo, destaca-se que foram realizadas adaptações à temática da Materialidade por parte dos bancos analisados. Os achados da pesquisa demonstram uma uniformidade na evidenciação dos elementos materiais no RI do DBS Group, enquanto o Itaú Unibanco demonstra uma evolução em sua evidenciação entre os anos de 2013 e 2015, atendendo melhor a proposta nesse último ano, conforme as verificações e comparações da Grille de lecture. Conclui-se que a evidenciação da Materialidade com o uso da Grille de lecture pode contribuir como sugestão a ser adotada pelas organizações, a fim de possibilitar maior transparência, clareza no processo de elaboração de IF e INF material e inferências passiveis de comparações entre as organizaçõesABSTRACT: There is considerable attention in the academic world given to organizations? disclosure of non-financial information. Integrated reporting (IR) represents a holistic and integrated way to disclose financial and non-financial information, and depicts the value creation in the short-, mid- and long-term. However, gaps do exist in regards to organizations? disclosure of the Principle of Materiality to stakeholders, like the absence of clear and effective orientation and concepts, as Eccles, Krzus, Rogers & Serafeim (2012), Mio & Fasan (2014), and Edgley, Jones & Atkins (2015) have determined in previous research on this theme. In this sense, this research aims to propose a Grille de lecture (analytical framework, theoretical-methodological, applied to interpret a qualitative result) of the elements which express Materiality of information in the IR. From a positivist approach, this qualitative study adopted Bardin?s Content Analysis (2011) to explore the disclosure of the Principle of Materiality in IR. The investigation was carried out in two case-studies, Itaú Unibanco and DBS Group, both financial organizations which partook in the International Integrated Reporting Council (IIRC) Pilot Project. For that, the data collection method for document review was used, with aid from Atlas TI software to map and analyze the companies? IRs from 2013 to 2015, according to our Grille de lecture. We note that the institutions follow different practices regarding disclosure of Materiality, its concept and process. We observe a small similarity in the concept between the studied cases and the definition by Framework 1.0, in regards to value creation. Therefore, we must highlight that the theme Materiality has been adapted by the analyzed banks. Our findings demonstrate a uniformity in disclosure of material elements in DBS Group?s IR, whereas Itaú Unibanco?s IR shows evolution in disclosure methods between 2013 and 2015, best meeting the proposal in the last year analyzed, as confirmed by verification and comparison with the Grille de lecture. We conclude that recommendations concerning disclosure of Materiality, with use the Grille de lecture may contribute as a means to allow for more transparency, more clarity in the elaboration of material financial and non-financial information, and possible inferences subject to comparison, in the scenario of it being widely adopted by organizations165 f. : il. (algumas col.)
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