The concepts that support the accounting base are socially constructed and cannot be measured and presented only quantitatively, so some researchers, such as Williams (2014), Walker (2016), Major (2017), argue initiatives for alternative approaches to maistream. Thus, the present paper discussed semiotics as a proposal for an epistemological alternative in accounting research. Through an essayistic approach in ...
This study aimed to identify the determinant factors of greenhouse gases emissions disclosure in Brazilian companies. Therefore, a documental research was conducted, in which we analyzed sustainability reports, GRI-provided data and accounting statements of B3-listed companies that published sustainability reports and accounting statements for the year 2016. This is a descriptive research with quantitative appr...
Resumo Neste estudo teve-se como objetivo identificar os fatores determinantes do nível de observância de empresas não financeiras às exigências de divulgação definidas no CPC 40 (R1). Nesse sentido, foram analisadas as notas explicativas das 113 empresas não financeiras listadas no segmento Novo Mercado da BM&FBovespa, referentes ao exercício social de 2013. Trata-se de estudo descritivo com abordagem qual...
Corporate social responsibility is considered by many authors as essential to continuity issues and competitiveness of the company; while the evaluation of the returns generated by corporate social responsibility is considered important in business context. Thus, this study aims to investigate the relationship of the level of corporate social responsibility with variable of internal and external characteristics...
Made available in DSpace on 2016-06-28T17:31:44Z (GMT). No. of bitstreams: 0 Previous issue date: 2009. Added 1 bitstream(s) on 2016-06-28T17:39:06Z : No. of bitstreams: 1 ISSN2175-7054-2009-9273-9284.pdf: 51094 bytes, checksum: dbc5ca1899aea62d87ed2c2c20a92453 (MD5); Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES); Universidade Federal de São Carlos (UFSCAR); Universidade Estadual Paulista,...
Financiadora de Estudos e Projetos; Throughout this dialogue we fetch describe and analyze the conceptions of an experienced teacher of Physical Education on Knowledge Teacher and about what, why and to what degree of proficiency of their students 3rd and 4th grades of Elementary School in a State School in São Paulo State, should know about physical education in their classrooms. For this, we rely on the follo...
Não recebi financiamento; Children, adolescents, young people and all human beings, as such, have the right to respect, human dignity, the fun, the enjoyment of pleasure, to his body, the most diverse space/time/living contexts in social practices, to develop/strengthen and keep alive the material and symbolic dimensions of their cultures as well as their educational processes, walking thus their right to human...
This article presents some ideas concerning the construction of educational indicators related to teacher professional development, evaluation of the composition of the knowledge base for teaching and for teaching professional practice and their role in the definition of public policies for teacher training. Data obtained in an investigation aimed at characterizing the levels of proficiency in teaching of an ex...