scholarly journals Contabilidade introdutória: implicações curriculares

2016 ◽  
Vol 8 (2) ◽  
Author(s):  
Neide Pena Caria ◽  
Nelson Lambert Andrade ◽  
Lais Gonçalves Andrade
Keyword(s):  
Education Programme ◽  
Point Of View ◽  
Modern World ◽  
Academic Experience ◽  
International Accounting Standards ◽  
Professional Performance ◽  
Financial Gain ◽  
Accounting Curriculum ◽  
Curriculum Education

RESUMO Este artigo apresenta os resultados da pesquisa do Programa Institucional de Iniciação Científica Voluntária (PIVIC), da Universidade do Vale do Sapucaí (Univás), que teve como objetivo investigar como a Contabilidade vem sendo abordada pelos currículos constantes dos Projetos Pedagógicos dos cursos bacharelados, desta IES, de modo a demonstrar se estão compatíveis com a atual legislação e às necessidades do mundo pós-moderno. A pesquisa baseou-se na experiência dos professores e a vivência acadêmica de uma estudante de Ciências Contábeis, que atua na área contábil há mais de um ano. O texto apresenta algumas reflexões com relação ao currículo no ensino superior e ao ensino da Contabilidade, além de investigar como se dá nos Projetos Pedagógicos dos Cursos a compatibilização do currículo prescrito com a legislação societária que regula a contabilidade. Considera, também, a importância de os conteúdos de Contabilidade estarem em conformidade com as Normas Internacionais da Contabilidade para a formação de profissionais competentes. O estudo analisa alguns aspectos dos currículos considerados mais relevantes para a formação profissional, do ponto de vista instrumental, necessário para o entendimento e a utilização dos mecanismos contábeis utilizados para tomada de decisão. A pesquisa demonstrou que a adoção de um currículo atualizado possibilita a incorporação de conhecimentos contábeis e competências ao futuro profissional para a atuação nas organizações. Mais do que obter resultados contábeis acima da média do segmento, é preciso agregar valor para o acionista. Com isso, reforça-se a importância de um Núcleo Docente Estruturante para a qualidade dos currículos, sistematizados no Projeto Pedagógico do Curso.Palavras-chave: Contabilidade. Currículo. Educação.ABSTRACT This article presents the research results of the Institutional Program for Voluntary Scientific Initiation (PIVIC), from University of Vale do Sapucai (UNIVAS), which aimed to investigate how Accounting is being addressed by the curriculum contained in the pedagogical projects of bachelor courses, this IES in order to demonstrate that they are compatible with the current legislation and the needs of the post-modern world. The research was based on the experience of teachers and the academic experience of a student of Accounting Sciences, which operates in the Accounting field for over a year. The paper presents some reflections with regard to the curriculum in higher education and the teaching of Accounting, and even investigating how the Pedagogical Project Courses at aligning the curriculum prescribed by corporate law which regulates accounting. Also considers the importance of the Accounting contents comply with International Accounting Standards for the training of competent professionals. The study examines some aspects of the curriculum to be more relevant to vocational training, the instrumental point of view, necessary for the understanding and use of accounting mechanisms used for decision making. The research showed that the adoption of an updated curriculum enables the incorporation of accounting knowledge and skills for future professional performance in organizations. More than financial gain above average results in the segment, it is necessary to add value for shareholders. With this, it reinforces the importance of a Core Faculty Structuring for the quality of curricula, systematized in Education Programme Course.Keywords: Accounting. Curriculum. Education.

A Novel Fuzzy Based Control Scheme for Power Quality Enhancement in Grid Connected System

2014 ◽  
Vol 573 ◽  
pp. 304-309
Author(s):  
M. Muhaidheen ◽  
S. Muralidharan
Keyword(s):  
Power Quality ◽  
Power Flow ◽  
Reactive Power ◽  
Dynamic Performance ◽  
Consumer Products ◽  
Point Of View ◽  
Modern World ◽  
Simple Method ◽  
Control Scheme

Today’s modern world, all the frequently using electrical appliances ranging from consumer products to state of the art industrial products exhibits nonlinearity. Due to this the quality of the Grid becomes worse. It also pollutes, electrical point of view, the other healthy systems also. In this connection, various approaches have been put forth to minimize the harmonics in the supply which in turn improve the quality of the power Grid in terms of improving real, reactive power flow and power factor. This paper proposes the novel approach to enhance the power quality in the grid by using simple method to extract the harmonic current compared to time consuming d-q modelling approach. This novel control techniques exhibit excellent dynamic performance, easy to implement, high robustness and stability. The proposed control scheme is verified by comparing its performance with its counterparts. In this connection a testing scheme is developed and tested with the help of MATLAB/SIMULINK package and it agrees in line with our proposed scheme.

scholarly journals THE QUALITY OF WORK LIFE: A STUDY IN A TRANSPORTATION COMPANY

2021 ◽  
Vol 9 (10) ◽  
pp. 379-385
Author(s):  
Julia Martins De Brito ◽  
Paulo Lourenço Domingues Jr ◽  
Jorge Alberto Veloso Saldanha
Keyword(s):  
Quality Of Life ◽  
Employee Satisfaction ◽  
Point Of View ◽  
Quality Of Work Life ◽  
Exploratory Research ◽  
Professional Performance ◽  
Quality Of Work ◽  
Open Questions ◽  
Negative Factors

The object of this article is related to QWL (Quality of Life at Work) from the point of view of workers in a transport and tourism company in the interior of Rio de Janeiro. It had as problematic the factors that impact the Quality of Life linked to the work environment, workload, remuneration and benefits policies, as well as those related to the individual's family life and professional performance, among others. The general objective of the research was to understand which factors impact QWL and differentiate the positive and negative factors that impact this quality of life, in addition to contributing to improving QWL in the organization studied. A qualitative and exploratory research was carried out, through interviews with questions composed by the employee's profile and also open questions about QWL. It was concluded that the company needs to better identify the factors that contribute to the achievement and development of employees, and mainly, implement the suggestions for improvement indicated in the survey in order to achieve greater employee satisfaction with work and with their quality of life.

scholarly journals Disinformation as a Threat to the Quality of Contemporary Information

2021 ◽  
Vol 27 (2) ◽  
pp. 225-228
Author(s):  
Yuliia Turchenko ◽  
Kira Horiacheva ◽  
Oleksandr Dzhus ◽  
Oleh Kolisnyk
Keyword(s):  
The United States ◽  
Negative Influence ◽  
Modern World ◽  
Quality Of Information ◽  
Political Processes ◽  
Financial Gain ◽  
Political Events ◽  
Number Of Factors ◽  
Qualitative Level

Abstract Due to the intensification of local conflicts in the world, ensuring the quality of information is a pressing problem, which is complicated by the lack of a unified methodological framework that allows for an adequate assessment of information threats. Current methods often do not take into account the nature of the interaction of various negative factors and give an assessment only on a qualitative level. The difficulty of analyzing risks in the information sphere lies in the fact that in order to achieve adequate assessments it is necessary to take into account a large number of factors that are in a complex dependence on one another. This article describes the negative influence of disinformation on social and political processes in the state. For the study we use the experience of the United States and Great Britain during significant political events, the experience of information operations in social networks. We also agree that there are many threats to the quality of information in the modern world. One of these threats is disinformation, which inevitably manipulates reality and facts in order to cause harm or financial gain. The article states that disinformation breeds discontent, distrust of state institutions, undermines the legitimacy of power, generates unwarranted tension in the society, as well as curtails public debate and threatens the quality of information.

scholarly journals Communication Challenges of Parents and Their Adolescent Daughters With an Emphasis on Social Media Use: A Content Analysis Study

2021 ◽  
Vol 11 (4) ◽  
pp. 235-244
Author(s):  
Bahareh Boor Boor ◽  
◽  
Anahita Khodabakhshi-Koolaee ◽  
Mohammad Reza Falsafinezhad ◽  
◽  
...  
Keyword(s):  
Social Media ◽  
Content Analysis ◽  
Family Relationships ◽  
Media Use ◽  
Point Of View ◽  
Modern World ◽  
Structured Interviews ◽  
Social Media Use ◽  
Communication Challenges

Background: Challenge between parents and their children is a rapidly growing phenomenon in Iran. The communication challenges of adolescence with emphasis on social media in this study is a phenomenon that based on the changes and developments of adolescence, can affect the nature and quality of family relationships, question the parental authority, and cause changes in regulations. The present study explored the communication challenges of parents and adolescents with a focus on the use of the Internet and social media. Methods: This qualitative study was performed using content analysis. The research population consisted of several parents with children (daughters) who were studying in the first secondary school in District 11 of Tehran in the academic year 2019-2020. The participants were 15 parents who were selected using purposive sampling and based on the theoretical saturation criterion. The data were collected through semi-structured interviews and were then analyzed, codified, and categorized. Finally, after the extraction of the themes, the relevant and common themes were combined in the form of secondary and main categories. Results: Based on the content analysis of the data collected from the interviews, 4 main categories were identified: social media opportunities, social media coping strategies, social media problems from the parents’ point of view, and communication problems with the child. Conclusion: In the modern world, parent-adolescent communication challenges are intermingled with the common challenges of using social media. However, it is impossible to ignore the effective and useful presence of social media in modern life. Acquiring knowledge, training conflict resolution skills, and recognizing the factors related to conflicts between parents and adolescents can help parents and pave the way for reducing parent-adolescent conflicts and improving the quality of parent-adolescent communication concerning social media use.

COMBINATORIAL POLYNOMIALLY COMPUTABLE CHARACTERISTICS OF SUBSTITUTIONS AND THEIR PROPERTIES

2020 ◽  
Vol 7 (2) ◽  
pp. 34-41
Author(s):  
VLADIMIR NIKONOV ◽  
◽  
ANTON ZOBOV ◽  
Keyword(s):  
Mathematical Expectation ◽  
Point Of View ◽  
Small Range ◽  
Computational Point ◽  
Wide Range ◽  
Bijective Function ◽  
The Difference ◽  
Element Base ◽  
Selection Of

The construction and selection of a suitable bijective function, that is, substitution, is now becoming an important applied task, particularly for building block encryption systems. Many articles have suggested using different approaches to determining the quality of substitution, but most of them are highly computationally complex. The solution of this problem will significantly expand the range of methods for constructing and analyzing scheme in information protection systems. The purpose of research is to find easily measurable characteristics of substitutions, allowing to evaluate their quality, and also measures of the proximity of a particular substitutions to a random one, or its distance from it. For this purpose, several characteristics were proposed in this work: difference and polynomial, and their mathematical expectation was found, as well as variance for the difference characteristic. This allows us to make a conclusion about its quality by comparing the result of calculating the characteristic for a particular substitution with the calculated mathematical expectation. From a computational point of view, the thesises of the article are of exceptional interest due to the simplicity of the algorithm for quantifying the quality of bijective function substitutions. By its nature, the operation of calculating the difference characteristic carries out a simple summation of integer terms in a fixed and small range. Such an operation, both in the modern and in the prospective element base, is embedded in the logic of a wide range of functional elements, especially when implementing computational actions in the optical range, or on other carriers related to the field of nanotechnology.

Physical capital stock, technological upgrading and modernisation in Hungary

2005 ◽  
Vol 55 (2) ◽  
pp. 201-221 ◽  
Author(s):  
Andrea Szalavetz
Keyword(s):  
Capital Accumulation ◽  
Physical Capital ◽  
Developed Countries ◽  
Point Of View ◽  
Technology Generation ◽  
Development Policies ◽  
Specific Factors ◽  
Physical Capital Accumulation

This paper discusses the relation between the quality and quantity indicators of physical capital and modernisation. While international academic literature emphasises the role of intangible factors enabling technology generation and absorption rather than that of physical capital accumulation, this paper argues that the quantity and quality of physical capital are important modernisation factors, particularly in the case of small, undercapitalised countries that recently integrated into the world economy. The paper shows that in Hungary, as opposed to developed countries, the technological upgrading of capital assets was not necessarily accompanied by the upgrading of human capital i.e. the thesis of capital skill complementarity did not apply to the first decade of transformation and capital accumulation in Hungary. Finally, the paper shows that there are large differences between the average technological levels of individual industries. The dualism of the Hungarian economy, which is also manifest in terms of differences in the size of individual industries' technological gaps, is a disadvantage from the point of view of competitiveness. The increasing differences in the size of the technological gaps can be explained not only with industry-specific factors, but also with the weakness of technology and regional development policies, as well as with institutional deficiencies.

Flouride and Nitrate Status of Some Ground Waters in Chittor District of Rajasthan State (India)

2018 ◽  
Vol 6 (9) ◽  
pp. 119
Author(s):  
Trapti Sharma ◽  
R. P. Nagar ◽  
R. C. Gaur ◽  
Pooja Gupta ◽  
Charanjit Kaur
Keyword(s):  
Point Of View ◽  
World Health ◽  
Indian Council ◽  
Standard Methods ◽  
Ground Waters ◽  
Drinking Waters ◽  
Health Organization ◽  
Research World ◽  
Drinking Purpose

In Rajasthan state the ground waters of some areas like Ramganj-mandi, Morak, Barmer, Jaisalmer, Chittor and Udaipur etc. are susceptible from drinking point of view.To test the quality of groundwater in Chittor district 14, ground water samples were collected from various places and analyzed for pH, E.C., Fluoride and Nitrate parameters by standard methods (A.P.H. A., Washington, USA, 1995). The study revealed that none of the ground waters was found suitable completely from drinking point of view. Some are having electrical conductivity > 1.4 dS/m, some are having pH >8.5, some area having fluoride >1.5 ppm and some are having nitrate>45 ppm. These are the limits of various parameters permitted by various International authorities like Bureau of Indian Standard, Indian Council of Medical Research,world health Organization etc. for drinking waters. So, it is recommended to the residents of above areas to use water for drinking purpose only after reverse osmosis or adopting suitable method of removing excess of Fluoride and Nitrate for drinking water to avoid unwanted pathogenic diseases harmful for human health.

A Futures Study on the Quality Of Life from the Point Of View of Iranian Youth

2017 ◽  
Vol 14 (2) ◽  
pp. 1
Author(s):  
Sina Saeedy ◽  
Mojtaba Amiri ◽  
Mohammad Mahdi Zolfagharzadeh ◽  
Mohammad Rahim Eyvazi
Keyword(s):  
Quality Of Life ◽  
Life Satisfaction ◽  
Mixed Model ◽  
Satisfaction With Life ◽  
Point Of View ◽  
Human Society ◽  
Futures Studies ◽  
The Social ◽  
The University

Quality of life and satisfaction with life as tightly interconnected concepts have become of much importance in the urbanism era. No doubt, it is one of the most important goals of every human society to enhance a citizen’s quality of life and to increase their satisfaction with life. However, there are many signs which demonstrate the low level of life satisfaction of Iranian citizens especially among the youth. Thus, considering the temporal concept of life satisfaction, this research aims to make a futures study in this field. Therefore, using a mixed model and employing research methods from futures studies, life satisfaction among the students of the University of Tehran were measured and their views on this subject investigated. Both quantitative and qualitative data were analysed together in order to test the hypotheses and to address the research questions on the youth discontentment with quality of life. Findings showed that the level of life satisfaction among students is relatively low and their image of the future is not positive and not optimistic. These views were elicited and discussed in the social, economic, political, environmental and technological perspectives. Keywords:  futures studies, quality of life, satisfaction with life, youth

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