RCAAP Repository

Among the theoretical models that can help in the understanding of the relations between companies, we chose in this study the Theory of Transaction Costs, which explains the interorganizational cooperation as a possibility to guarantee the reduced transaction costs, economic efficiency and transactional stability, together with the Contingency Theory, which offers explanatory potential for the determinants of managerial accounting practices. However, the accounting research has ignored the implications of the relationship between firms in control, satisfying themselves with their fixation on the traditional organizational hierarchy. In addition to the hierarchy, the market and the hybrid forms of transaction governance, predicted by the Theory of Transaction Costs, differ mainly depending on the characteristics of the transactions (frequency, uncertainty and specificity of assets) and contractual law regime which they are subject. In this perspective, broad economic, social and organizational tendencies can affect the companies and their individual practices, motivating the insertion of the relational perspective in the study of the determinants of the adoption of advanced management accounting practices. Thus, this thesis aimed to analyze how the distinctive attributes of transactions and contracts in relationships with suppliers and customers can influence the adoption of advanced management accounting practices. For this purpose, a multi-case study was carried out in six industries defined by theoretical sampling, through interviews and direct observation, analyzed with the support of the content analysis within each case and among the cases, according to the script proposed by Eisenhardt (1989). In order to achieve the proposed general objective, six propositions were established, derived from the research question, and verified through the cross-search of patterns made possible by the analysis among the cases. The results showed that some specific advanced management accounting practices, such as open book accounting, cost evaluation of product quality and zero base budget, among others, tend to be more important depending on the formality of contracts, duration and contractual completeness. It has also been found that the uncertainty in customer transactions perceived at moderate or high levels is associated with advanced performance appraisal practices. It is concluded that the uncertainty in the transactions with clients and the conclusion of formal contracts and their completeness with suppliers and clients, influences the adoption of advanced management accounting practices, initially impacting those related to performance evaluation and, as the contract term is broadened and the completeness of the perceived contract increases, the advance in practices is verified in those related to costs and financial control and planning and budgets.

The model for the disclosure of other comprehensive income (OCI) in the statement of profit and loss, to the detriment of its disclosure only in the statement of changes in equity proposed by the FASB and IASB regulators, is supported by the argument that this would bring more transparency to the market and would allow investors to perceive manipulations of information on these equity components, which would not be achieved by the previous model. However, intrinsic characteristics of OCIs such as volatility and discretionary managerial in the measurement of the fair value of some components resulting from the lack of an active market, added to the informational complexity of these equity components, require that investors pay attention to the application of the discount rate appropriate to the risk in its expected cash flows, and thus maintain the pricing of the assets at their fundamental value. However, the incomplete revelation hypothesis holds that the most costly statistics to extract from public data are not revealed in the stock price, added to this the limited attention theory shows that the attention of investors is a growing function of their information processing costs, the market being made up of investors with different levels of attention. Thus, the volatility and discretionary managerial of some of the OCI components are characteristics that undermine the informational usefulness and can raise the risk perception of less attentive investors. Such situations may impact in mispricing of the OCI and its components. In this context, this thesis argues that the sophistication of the investor, understood as attention to the usefulness of the accounting information, leads to a possible mispricing of the other comprehensive results and their components. Thus the purpose of this research was to analyze the influence of investors' sophistication, focusing on the characteristics of OCI, in the information pricing process. To achieve this, a sample of 78 shares of companies between ON and PN were traded in Brazil, Bolsa, Balcão (B3) in the period from 2010 to 2016. For OCI, the results were consistent in finding that these components are mispricing by unsophisticated investors and when there is high volatility and can, in the period of the crisis, obtain abnormal returns of up to 1.5% with these investment strategies. The results also revealed mispricing by sophisticated investors as to components that do not have an active market as a benchmark for fair value measurement. The main implications of these results show that the model currently adopted for OCI disclosure may not have achieved its objectives, since the greater evidence of this information may cause problems of raising the level of risk and mispricing of these components by investors. To minimize these problems or regulators change the way of disclosure or adopt regulations that improve the informational environment so that investors know the nature of these equity components and can price them properly, as an anomaly, being a problem of mispricing can create an environment conducive to information manipulation, which can hinder the efficient allocation of resources in the capital market.

We perceive that visual language has gained strength in different spaces, are images, graphics, drawings and symbols at all times transmitting information and leading the media to adapt by associating visual language with verbal. The intention of this research is to highlight and analyze the signic relationships that are present in photos published in newspapers, as well as to verify the senses that these photographs manifest and the aesthetic content that they treat. Taking as an empirical object three records of the Paraguayan photojournalism according to the collections of Francisco França, Monica Câmara and Rizemberg Felipe. In addition, he presents Peirce's theory of semiotics, introducing the social semiotics of Kress and van Leeuwen (2000) adopted for the analysis of photographic images.

This paper analyzes the teaching profession in the EJA. The objective of the general study in the education of educational and educational context in the education of Youth and adult-EJA. The authors used to refer to this work, which deal with themes within Public Policies, regarding Education were: Carneiro (2015), Toschi; Oliveira (2012), Fourez (2008), Frigotto (2017), Apple (2003), Santos (2016) Brzezinski (2014). On the Public Educational Policies, through the EJA Mode we have a reference from Haddad; Ximenes (2014), Federal Constitution (1988); LDB 9394/96, Opinion CNE / CEB 11/2000. The teaching was analyzed through authors such as Pimenta (1999), Farias (et al., 2009), Monteiro (2015), Machado (2016), Gatti; Barreto; André (2011), Gatti (2008). Demo (1985), Silva and Pinto (2005), Ramos (2009), Gil (2008), Boaventura (2003), Gatti (2007), Minayo; Deslandes; Gomes (2009), Lakatus (2011). The data were analyzed through the analysis of 5 teachers in the EJA in a municipal school in João Pessoa, being configured as a case study. A content analysis will be performed through data evaluation. The pretension on the results obtained for the educational area a criticism on the education in the EJA, in a way that allows a critical look on the daily education.

This study investigated the training trajectory, the professional and the contributions of the educator, secretary and manager Nilza Fernandes de Souza to the education of Mamanguape / PB, especially in what concerns the work developed in the Modern Institute, recognized school of the municipality. It is the unveiling of narratives and stories recalled and re-signified by the educator about their work in the ambit of this educational institution of Mamanguape. In order to do so, her professional career was investigated, constructed between the years of 1954 and 1985, period that includes the beginning of her professional work in the Modern Institute, until her retirement, although she remains acting as deputy director of the Institute even today. Delineated through the theoretical-methodological approach of the New Cultural History, linked to the third generation of the Annales, and guided by the premises of Oral History, this work examined the reminiscences of Nilza Fernandes through interviews that cover his family background, his initial formation and the activities developed within the Modern Institute, since she entered the institution as a junior high school student, her first job as a secretary and the development and consolidation of her professional career as a teacher. Thus, this biographical research (Auto) brings to light, through the memory of the educator, the historical context concerning the culture, economy, politics, society and education of Mamanguape and surroundings, making possible to understand a time through the configuration of the respective society analyzed. From the narratives of Nilza Fernandes' memoirs, we cover some paradigmatic changes that permeated the social and educational milieu during her performance, among them the coexistence with students, principals and families, changes in educational legislation, discipline and indiscipline, authority and authoritarianism, learning and non-learning, modes of evaluation, approval and reprobation, as well as beliefs, values and norms, using experience as a producer of meanings and meanings. We divide the research into three moments. Initially, we discussed how our meeting with the educator Nilza Fernandes, the admission to the master's degree and the constitution of the research occurred. Soon after, we discussed the origin of Nilza Fernandes and the beginning of her school education, which contributed to the perception of the social, economic and political context in which the educator was inserted. Finally, we cover her work and professional training at Instituto Moderno, in Mamanguape / PB, including her dedication to Paraíba education and the importance of giving historicity to her performance and contribution as an educator in the educational debate in Paraíba.

Moved by the sociohistorical and scientific relevance of the studies on education and production and transmission of knowledge, we developed a sociological and anthropological study on the relation of the popular knowledge represented by the culture of the gypsy community of Mamanguape - Pb with the scientific / formal knowledge represented by the school curricula and pedagogical practices of the schools that serve this community. We started with the methods of analysis and criticism built in the Postgraduate Program in Education - PPGE / UFPB, specifically from the Popular Education research line, giving us the opportunity to continue previous studies on teacher education in the face of diversity. For this, we agreed to contribute to this criticism and academic studies, adopting the posture and approach of research in education of some theorists that we think are pointing in the most assertive and rational direction, being Paulo Freire, Bourdieu, Boaventura, Maffesoli, Scocuglia, among others. In addition to the theoretical arguments, we seek to carry out an empirical study using methods and anthropological and sociological approaches, from which we carry out field research in which, in addition to the production of scientific knowledge and an academic discourse around the theme we sought, as far as possible, a rational and transcultural dialogue between the knowledge we intended to produce and the knowledge that came to us through the participants and collaborators of this research. Our object of study, the relation of knowledge and the introduction of multicultural popular education as a pedagogical instrument of schools, has proved to be a rich and challenging field, reinforcing our convictions about the need for a disciplined but democratic scientific school capable of dialogue with different cultures. Finally, we conclude that the schools surveyed, despite the discourse in favor of an inclusive education, do not fulfill the role they should play in promoting dialogue between school knowledge and Gypsy popular culture.

This study aims to investigate the relationship between the remuneration of the accounting professional and the types of users who provide this information. These were classified as internal or external users. The Theory of Usefulness of Information and Human Capital Theory provided theoretical support for the choice of variables used in the study. The database was obtained from questionnaires. We collected 130 questionnaires from the accounting information providers in the state of Paraíba, randomly chosen. The questionnaires revealed information about the professional activity and their economic and financial situation. It was used as methodology to obtain the relation of traditional regression analysis. Regarding the results obtained, it was noticed that the utility of the information provided by accounting professionals, and reflected in the counter's remuneration, are positively correlated with the type of information provider, in this case, the external user.

Visual SLAM systems are important components for the navigation of autonomous vehicles as they simplify the problem of path planning, turning it into verification of all the navigable spaces to the desired location. Currently, there are several solutions to the SLAM problem, such as SLAM by EKF, SLAM by particle filter and the Graph SLAM. Graph SLAM using cameras as sensors is a Visual SLAM method intensively researched in recent years due to the availability of low-cost cameras and the significant amount of environmental information they make accessible. Most of the Visual SLAM systems employs geometric reconstruction based on the parallel processing paradigm developed in the PTAM. This type of system is not scalable for processors with more than two cores. The various PTAMbased SLAM methods were also not designed to scale to all modern processor cores or to execute as a distributed system. This work proposes a modification in the architecture of this type of SLAM method so that it can scale to all processor’s cores or the processors of a weakly coupled multiprocessor system. The modified system according to the technique proposed in this work showed a considerable decrease in the time needed to estimate the position of the camera and the position of the reference points. This improved performance resulted from the additional ability to scale to all processor’scores as well the weakly coupled multiprocessor system.

This research aimed to analyze the communication phenomenon formed around the strategies of HBO in the release of the TV series Game Of Thrones and the behavior of the fan of this TV series on the social network YouTube. Critical, audience and public success, but being a television product clearly demarcated by broadcasting, Game Of Thrones is used in this dissertation as a clipping to think contemporary television permeated by new logics of production, distribution and spectatoriality. For that purpose, literature reviews on the processes of media convergence, transmission, narrative complexity, puncturability strategies, propagability, and the emergence of a Social TV in a scenario described as a series culture were carried out. The corpus of analysis was composed by the videos broadcast between the fifth and sixth season of the series and during the exhibition of the sixth, by the official channel of HBO in Brazil and the unofficial channels Mikann and Carol Moreira. The analysis was carried out around three axes: the analysis of the videos conveyed by HBO on the series; The analysis of the videos produced unofficially by the channels Mikann and Carol Moreira; And analysis of the relations created from the official channel and the unofficial channels. The analytical approach and categorization of videos and practices took into account the content of the videos. The results indicated that the strategies employed by HBO broaden the fan experience of the series and serve as a feedback engine for new content to be created for the universe, which in turn serve the purpose of advertising.

Efficient quantum molecular models are of highly importance when treating biomolecules and complex molecular systems. Programming efforts in optimizing less demanding computational models were lacking for a very long time. However, adopting less accurate quantum models for calculating properties is fundamental when modeling chemical and biological processes. This works focuses on introducing a new quantum chemistry software based on a distributed, SPMD paradigm for quantum properties, using the linear algebra library ScaLAPACK. Early results show that this introduced software is accurate when predicting the semiempirical total energy of molecular systems. A module for optimizing molecular geometries is also introduced based on gradients from the total energy. This module is capable of predicting energy minima geometries for smaller systems.

The unmanned aerial vehicles (UAVs), also know as drones, are very important to execute flights with no necessary pilot in the vehicle, thus it is programmed to run flight missions. However, they require reliability to execute missions, then with diagnostic it is possible to predict vehicle failure during or before the flight. The objective of this work is to present a testing tool, which analyzes and evaluates drones during the flight in indoor environments. For this purpose, the frameworks Ptolemy II was extended for communication with real drones using the High Level Architecture (HLA). The presented testing environment is extendable for other testing routines, and is ready for integration with other simulation and analysis tools. For testing, a total of 40 flights were performed. From that, 20 were used to train a Decision Tree algorithm, and the other 20 to test the algorithm, where some of them had ananomaly added to one ofthe propellers. The accuraterate of fault detection was 70%.

This present study deals with the development of a research project that seeks solutions to represent musical elements, for deaf individuals, in audiovisual content. In order to identify the optimal result for musical rhythm (pulse) representation and arrangement structure, ways of representation are suggested, as well as methodology of analysis, application and data collection, the development of artifacts that help the interaction of audiovisual content with deaf people and immersion in audiovisual works. The validation of the hypotheses is done using questionnaires, observation of recorded videos and data collection through electroencephalography (EEG). This work presents the development of the methodologies involved, the experiments of the prototypes and validation of the hypotheses of research tests. The results are encouraging and demonstrate evidence of the capacity of representation for deaf users using the suggested prototypes.

The present master’s research is based on research in Mathematics Education and Mathematical Science and Modeling. It has as general objective to develop digital pedagogical games for the teaching of probability in an interdisciplinary perspective with students of Elementary School. As speci?c objectives it seeks to analyze the indications of research in the area of Education / Mathematics Education / Science Teaching regarding the teaching of probability for the development of digital pedagogical games, in addition, to observe if there is motivation of the students of the 6th year of Elementary Education in the process of teaching and learning of probability in front of the digital pedagogical games Probabilistic Roulette and Meteorites. To achieve these objectives, the methodology present in this study has a qualitative perspective and was organized in two moments: (1) the elaboration of two digital pedagogical games and (2) a survey that consisted in the application of the developed games probabilistic roulette and meteorites - in a class of the 6th grade of Elementary School. At the end of the research it was possible to perceive that the remarkable contribution with the formation of probabilistic thinking of Elementary School students. In addition, it can be thought of as an inclusive pedagogical resource, since students with different levels of mathematical knowledge can develop it.

This work proposes the development of an embedded system compatible with any Unmanned Aerial Vehicle (UAV) remotely controlled by radio, which is able to perform the control of an UAV enabling an autonomous flight in a controlled environment, and monitor and store all flight data for later retrieval and analysis. This allows the identification of patterns of stability behavior of a vehicle, identify and quantify the instabilities occurred inthe flight. Measure the flight stability of a UAV by means of monitoring and analysis of its state informations. This informations for allows to verify if the vehicle presents compatible behavior or not with this stable behavior pattern. The proposed solution allows the replication of experiments in order to perform the characterization of UAVs. In the presented experiments, the vehicle was controlled using remote radio control channels and all flight data was stored. Disturbances were added to the vehicle during testings and the system was able to detect them. The obtained results in this work confirme that is possible to identify this behavior pattern, as well evaluate the occurrence of disturbances in flights that culminates in pattern leaks, and aid the discovery of the causes of accidents involving UAVs using the stored vehicle data.

Changes in Body Condition Index (ICC), blood glucose and ketonemia of Carollia perspicillata (Chiroptera, Phyllostomidae) were observed in an area of Atlantic Forest remnants in northeastern Brazil. The ICC with best performance was chosen through correlations with the forearm length and blood metabolites. The selected ICC was subsequently analyzed with season, age, gender, breeding status, presence of ectoparasites and stool volume. Blood glucose and ketonemia were also correlated with the ICC chosen and the other variables. The results showed that the Simple Reason and Observed Mass ICCs were the best to represent the body condition in this population of C. perspicillata. The ICCs varied significantly with the activity time and the presence of fecal material, and showed no changes from the season, sex, nor the presence of ectoparasites. The concentration of glucose was significantly affected by the capture time and the age of bats, while the ketone showed no significant changes in relation to any of the variables used. C. perspicillata probably inhabits a place with plenty of resources, since the body condition represented by the ICCs and the blood metabolites did not change significantly throughout the year.

The present study aimed to investigate the pedagogical practice of teachers within Environmental Education (EA) placed in context in the Semiarid. This qualitative case-study research involved, as central questions, two Mathematics teachers’ conceptions regarding the environment where they live; the contextualization process, and how they implement the contextualized learning in classroom. The study was conducted after data collected through semi-structured interviews and after analyzing documents prepared by the teachers, who teach in two public schools in the municipality of São João do Cariri, PB. Using the interviews, we identified that teachers have a vast knowledge on the environment where they live and that they carry with them two conceptions concerning the meaning of contextualizing, they are: to associate the contents of Mathematics with everyday aspects and to relate Mathematics with other areas of knowledge. The teachers also pointed out the purposes and contributions of contextualization in students’ education and in the development of teaching-learning processes more committed to the reality experienced in the semi-arid region of Paraiba. By analyzing the documents, we verified how the contextualized approach materializes in the teachers' classes, identifying the development of projects as a viable alternative. The results of this study reveal that the two Mathematics teachers recognize the importance of contextualization and therefore, they are engaged in the implementation of a practice consistent with their conceptions. Thus, we believe that the reflections developed in this research help to highlight the importance of EA contextualized in the semi-arid perspective, being able to direct new pedagogical practices committed to the critical and reflexive education of the subjects that coexist in the region.

The National Curricular Common Base (NCCB) was widely discussed in the last three years (2015-2018) through numerous debates on curricular policies. The NCCB is a document of normative character that by justifying to guarantee the learning rights of Brazilian students, determines a set of "essential learning". In this thesis, we propose to investigate what are the meanings of the teaching that pervades the NCCB and how they are interpreted by the teachers. We assume that the NCCB is characterized as a normative and performative curriculum, which has the potential to deprofessionalize the teachers and introduces them into a rationalistic and unreflective logic, impairing their autonomy. On the other hand, we consider that what is developed in schools, especially by teachers, extrapolates the boundaries and propositions of curricular policy. Therefore, we aim to analyze what are the relationships between NCCB curriculum policy discourses and schoolteacher‟s discourses and to what extent these meanings translate the identities and actions taken by teachers. Methodologically, through a qualitative and exploratory approach, we carried out a documentary and field study in three schools of João Pessoa, Paraíba. We organized a focus group to collect the data, and based on the methodological theoretical framework of Stephen Ball (1992; 1994; 2001; 2016) and Norma Fairclough (2001), we analyzed the collected data. We realize that, while recognizing that the NCCB projects performative identities in teachers, both regarding rhetoric and policy strategies, these identities are not limited to this. Diverse and simultaneously, they are constructed in the daily life of the school and through the subjectivity of the people involved. Finally, we highlight the need to strengthen the debate about the autonomy in curricular decisions and the democratic management of the school, as a way to resist the culture of performativity and managerialism.

The human resources policy in the training area is essential to redesign a new server profile, qualifying it for performance in providing services to society, caring more about people and investing, above all, in their well-being, in their personal and professional fulfillment, through the qualification and qualification, being the knowledge considered the master spring for the development. In this perspective, the present research had as general objective to analyze the productions of the First Class of MPPGAV and the applicability of the knowledge produced, in the daily work of the trained servants, in the UFPB. In order to carry out this claim, the following specific objectives were outlined: describe the Training and Improvement Policy for the Technical-administrative Servers of the UFPB; understand the dynamics of the offer of training proposed by the Institutional Capacity Building Policy; characterize the dissertations defended by the First Panel of MPPGAV/CE/UFPB; verify if there was any product generated and its importance from the perspective of managers and Technical-administrative servers as to their applicability and repercussions of their results in the daily work at the UFPB. We had as subject of the research the twenty-one graduating students of the first MPPGAV class and their respective managers. The study adopted, in methodological terms, the quantitativequalitative approach, guided by the phenomenological method, which is a theoreticalmethodological approach to investigate the lived experience, also using the technical procedure of documentary and bibliographic research. The instrument of data collection was done through the application of a questionnaire, and to analyze the data, we proceeded the guidelines of the content analysis (BARDIN, 2006). The result of the research revealed little product generated by the first group and minimum applicability of the knowledge acquired in the Professional Master's Degree. However, the only three products generated were of great relevance to the Institution. Therefore, we suggest that some actions should be prepared to promote innovation and transformation, improving the training process in the Professional Master's Degree, from the selection of more viable projects to be applied in the Institution, with changes in training processes, based on the most effective use of professional management experiences in universities.

This work have as principal objecitve the issue of duality in topological theories We discurse the method of gauge embedding, that is used for dual mapping. We investigate dual theories with Abordaremos dualidade com teorias B ? F, in 3 + 1, free, with matter and nonlinearity.

The research is about the inclusion of disabled servers at the Federal University of Paraíba. In order to approach the theme, it was based on the facts that generated segregation and prejudices that permeated the lives of people with disabilities and who, even today, are fighting for the realization of fundamental rights, which make up human dignity. Legislation dealing with the rights of persons with disabilities is set, but their effectiveness, under the aegis of political action and society itself, is also imbedded by barriers to accessibility, especially attitudinal barriers. Based on this premise, we tried to answer the following question: what are the attitudinal barriers perceived by public servants with disabilities in their work environment? And if they exist, what are they? In order to solve this question, the main objective of this research was to analyze the access of public servants with disabilities to the Federal University of Paraíba, Campus I, João Pessoa / PB, verifying the existence or not of accessibility dimensions, specifically, the attitudinal dimension or attitudinal accessibility barriers. Thus, in order to reach the proposed objectives, a qualitative research of the exploratory type was carried out, in which the procedures were the information gathering with the Person Management Agents (AGP) and semi-structured interview, applied to the disabled employees, located in the Centers and Supplementary Units of the UFPB, Campus I, João Pessoa, subjects directly involved with the theme of inclusion, in which their experiences, perceptions about the phenomenon are analyzed in light of the theory of Social Representations. The data of the research are contributions to analyze the policy of social inclusion of servers in which the extinction of the binomial exclusion / inclusion of people with disabilities is believed, thus believing that the breakdown of the attitudinal barrier, together with the other dimensions of accessibility, mean the experience of integrative practices and the engagement of society to the dimensions of inclusion in the collective struggle for equality and social equity. With the result, it was noticed that the servants face difficulties related to the architectural barriers, as well as the lack of knowledge of the people without disability on how to treat the Dc.