Suchergebnisse

Resumo: Diante de um cenário marcado por inúmeros escândalos de corrupção, esta pesquisa objetivou identificar a percepção dos contabilistas de Campina Grande - PB acerca da contabilidade e da responsabilidade do profissional contábil como instrumentos de prevenção e combate à corrupção. Trata-se de uma pesquisa descritiva em que foram aplicados questionários com escala Likert de 5 pontos em que se identificou o grau de conhecimento de 110 contabilistas, sendo 57,73% do gênero feminino e 42,73% do gênero masculino, cuja maioria encontrava-se na faixa etária entre 26 e 35 anos e tinha até 5 anos de exercício profissional. Quanto às ferramentas que auxiliam os contabilistas na prevenção e combate ao crime de corrupção e à lavagem de dinheiro, 81,81% reconhecem a Lei Anticorrupção como uma forte aliada e 78,18% da amostra, a importância do COAF nesse processo. Também ficou evidenciado que para mais de 86% da amostra, a responsabilidade solidária do contador, tanto na esfera cível quanto na criminal, contribui para que ele aja de forma a prevenir crimes dessa natureza, ou seja, tais responsabilidades determinam a postura ética do contabilista. Por fim, com base na análise dos dados, concluiu-se que a contabilidade aliada à auditoria e a responsabilidade dos contabilistas são importantes instrumentos de prevenção e combate à corrupção. Entretanto, ficou evidenciado que a impunidade e a fiscalização do sistema CFC/CRC, que não é tão efetiva, são causas do envolvimento de profissionais da área contábil nos crimes de corrupção, fraudes, lavagem de dinheiro e "caixa dois". Palavras-chave: Contabilidade. Corrupção. Responsabilidade dos Contabilistas. Abstract: In the face of a scenario marked by numerous corruption scandals, this research aimed to identify the perception of the accountants of Campina Grande-PB about the accounting and liability of the accounting professional as instruments of prevention and fight against corruption. This was a descriptive survey in which 5-point Likert-scale questionnaires were used in which the knowledge of 110 accountants was identified, 57.73% of the female gender and 42.73% of the male gender, most of whom had aged between 26 and 35 years and had up to 5 years of professional practice. As for tools that assist accountants in preventing and combating corruption, 81.81% recognize the Anti-Corruption Law as a strong ally in the exercise of the accounting profession and 78.18% of the sample understands the importance of COAF as a tool for preventing and combating corruption to money laundering. Likewise, it was evidenced that for more than 86% of the sample, the joint and several liability of the accountant, both in the civil and criminal spheres, contributes to his action in order to prevent crimes of this nature, that is, such responsibilities determine the ethical stance of the accounting officer. Finally, based on the analysis of the collected data, it was concluded that the respondents perceive the accounting and accountability of the accountants as importants instruments of prevention and fight against corruption. However, it was evidenced that the impunity, something common in our country , is one of the causes of the involvement of accounting professionals in crimes of corruption, fraud, money laundering and two cash.Keywords: Accounting. Corruption. Responsibility of accountants.

Resumo: O objetivo geral deste artigo é refletir, a partir de uma pesquisa em curso, sobre a marcante presença da religião neopentecostal no cotidiano de uma comunidade remanescente de quilombo, em Campos dos Goytacazes, principal cidade da região Norte Fluminense. O referencial teórico integra a Psicologia Social Comunitária e a Psicossociologia e expõe-se a experiência de campo que teve suas primeiras aproximações nessa comunidade rural em 2016. A metodologia é participativa e articula ensino, pesquisa e extensão na Universidade Federal Fluminense, neste sentido, aposta-se nas aberturas possíveis em direção a liberdade religiosa e a igualdade entre os cidadãos. Apresenta-se uma discussão da função ocupada pela religião no referencial freudiano e do surgimento das religiões pentecostais e neopentecostais no Brasil.Observa-se que muitas dessas comunidades remanescentes de quilombos, tem posições de apagamento de sua memória histórica. Entende-se o caráter dinâmico e provisório de toda pesquisa, entretanto, admite-se que a troca da universidade com os sujeitos comunitários promove a democratização do conhecimento e a construção de saberes periféricos. Conclui-se no percurso da presente investigação, a desconsideração da cultura, da história e das tradições religiosas afro-brasileiras. Diante de condições de vida precárias, a ilusão religiosa oferece alguns amparos e referências numa localidade que acredita-se esquecida pelo Estado. No contexto comunitário destaca-se a importância da aproximação com as políticas públicas e, em especial, as políticas de igualdade étnica e racial e para que essa ação se efetive, enfatiza-se na prática profissional a articulação entre aspectos microestruturais e macroestruturais.Palavras-chave: Comunidade rural. Religião. Psicologia comunitária. Psicossociologia. Abstract: The general objective of this article is to reflect, based on an ongoing research, on the remarkable presence of the neopentecostal religion in the daily life of a remnant quilombo community, in Campos dos Goytacazes, the main city in the Northern Fluminense region. The theoretical framework integrates Community Social Psychology and Psychosociology and exposes the field experience that had its first approaches in this rural community in 2016. The methodology is participatory and articulates teaching, research and extension at the Universidade Federal Fluminense, in this sense, bets the possible openings towards religious freedom and equality among citizens. A discussion is presented of the role occupied by religion in the Freudian framework and the rise of Pentecostal and Neopentecostal religions in Brazil. It is observed that many of these remaining quilombo communities have positions to erase their historical memory. The dynamic and provisional nature of all research is understood, however, it is admitted that the exchange of the university with community subjects promotes the democratization of knowledge and the construction of peripheral knowledge. It concludes in the course of the present investigation, the disregard of afro-brazilian culture, history and religious traditions. Faced with precarious living conditions, the religious illusion offers some support and references in a location that has been forgotten by the State. The relationship between macrostructural and microstructural aspects constitutes an important commitment in the community context as a bridge to approach public policies and, in particular, policies of ethnic and racial equality.Keywords: Rural community. Religion. Community psychology. Psychosociology.

A formação continuada dos professores tem sido alvo de debates e discursos políticos frequentes nos últimos anos. Nessa direção, este estudo buscou analisar o fato da formação educacional continuada ter-se tornado tão necessária e debatida nas dimensões políticas e pedagógicas da educação. De cunho qualitativo e pautada no método do materialismo histórico-dialético, esta pesquisa buscou apontar, por meio de uma análise crítica de documentos internacionais e nacionais, leis, livros, artigos científicos, teses e dissertações, as abordagens que cercam a formação continuada, trazendo à tona questões pertinentes que ajudam a entender seu significado/sentido, sua historicidade, suas implicações, suas relações, a fim de provocar "novos" entendimentos e "novas" práticas acerca desse tema de relevância para a ação docente. Para uma efetiva formação continuada são necessários novos programas, novos métodos, uso de novos recursos tecnológicos para articular os saberes científico-culturais indispensáveis para a aprendizagem dos alunos como cidadãos e futuros profissionais. Isso deve ser previsto tanto na dimensão teórica quanto na prática em todos os cursos e processos de formação continuada. Desta forma, emergem duas conclusões essenciais. A primeira diz respeito à necessidade de que os professores conheçam as políticas públicas de educação e a respectiva proposta de formação continuada que delas decorre. A segunda aponta para o indispensável dever profissional de aprofundar e atualizar o conteúdo específico que ministram, tanto em sua dimensão teórica quanto na dimensão de uso social.

Palavras-chave: Formação Docente. Políticas Públicas. Dimensão Teórica e Prática.

Abstract
The continuing education of teachers has been the subject of frequent political debates and speeches in recent years. In this direction, this study sought to analyze the fact that continuing educational training has become so necessary and debated in the political and pedagogical dimensions of education. Of a qualitative nature and based on the method of historical-dialectical materialism, this research sought to point out, through a critical analysis of international and national documents, laws, books, scientific articles, theses and dissertations, the approaches that surround continuing education, bringing surfacing pertinent questions that help to understand its meaning/sense, its historicity, its implications, its relationships, in order to provoke "new" understandings and "new" practices about this theme of relevance for the teaching action. For effective continuing education, new programs, new methods, use of new technological resources are necessary to articulate the scientific-cultural knowledge indispensable for the learning of students as citizens and future professionals. This must be foreseen both in the theoretical dimension and in practice in all courses and processes of continuing education. In this way, two essential conclusions emerge. The first concerns the need for teachers to be aware of public education policies and the respective proposal for continuing education that results from them. The second points to the indispensable professional duty to deepen and update the specific content they teach, both in its theoretical dimension and in the dimension of social use.

Keywords: Teacher Education. Public policy. Theoretical and Practical Dimension.

The article considers the history of Buddhism in Central Asia and in Russia. It outlines the main periods of development and special features of Buddhism in the region, its influence on the local culture. It explorers the contemporary state of the Buddhist sangha in Russia and Central Asian countries.Central Asia has played an important role in the development of Buddhism as a world religion. In I-III centuries A.D. missionaries from Central Asia carried out the sermon of the Buddhist teachings. The archeological findings illustrate the massive spread of Buddhism on the wide territories of the region which were part of the Kushan Kingdom. The second period of the flourishing of Buddhist teaching falls on the V – first part of the VIII centuries, when the geography on Buddhism in the region expanded, and it peacefully co-existed with other religions.By IX century, when the territories of the contemporary Uzbekistan, Kyrgyzstan, Turkmenistan and Tadjikistan stayed under the rule of Umayyad and Abbaside Caliphate, Islam eventually ousted Buddhism from these lands.The third period of rise of Buddhism in the region started with the appearance of Dzungars who aspired to take hold of the lands of Kazahstan. From 1690 to 1760 Central Asian region had become an area of struggle for the hegemony between the Buddhist Dzungarian khanate and China. The Dzungars promoted the spread of Buddhism in the Eastern part of Kazahstan and Northern part of Eastern Turkestan. The entry of Western Turkestan into the Russian Empire put an end to external threats and internal feudal strife. It gave the start to the process of consolidation of the Central Asian nations, which recognized their belonging to Muslim Ummah. In the absence of Dzungar and Chinese factors the influence of Buddhism in the region almost stopped.By the end of the XX century with the renaissance of religiosity on the post-Soviet space the interest to Buddhism slightly raised. However, at the present moment the number of the Buddhists in the region is insignificant. Among the followers of Buddhism the main place is taken by the Korean diaspora, residing in Central Asia since 1937. There also exist some single neo-Buddhist communities in the region.Buddhism made its contribution to the development of the unique socio-cultural identity of Russia as Eurasian by it's nature. Buryatia, Kalmykia, Tuva, as well as several parts of Altai, Irkutsk and Chita regions represent historical areas of the spread of Buddhist teaching. At the present moment the Russian Buddhist sangha contains of the major independent centers in Buryatia, Kalmykia, Tuva, Moscow and St.Petersburg.Buddhism plays and important part in socio-cultural space of Russia, gradually moving far beyond the borders of the regions of its traditional location. Popularity of the Buddhist philosophy derives from the range of grounds, among which are the closeness of some of its principles to contemporary scientific ideas, first of all to cognitive sciences, as well as openness to dialogue with other cultural and religious traditions, humanism, ethics of non-violence and ideas of common responsibility.

Introduction: Conflict is major social construct happening in most communities where people of divergent and different backgrounds finds themselves inhabiting a common environment. Schools formulate habitat with semi-seclusion from the rest of society and conflict arising needs to be managed. Also engaging is conflict resolution without taking sides in such environments where children interact with adults more frequently requires skills and training which aspects do not form part of teaching and learning curriculum. Peri-urban schools find themselves as rich ground for conflict due to their being neither urban or rural but tend to receive influence from both settlements. Conflict nature and conflict resolution may tend to take different forms from an aggregate of approaches seen or taken in urban and rural settings. Therefore, the study explored school teachers' perceptions on conflict management in eight representative schools in Mberengwa District.
Materials and Methods: The sample of the study comprised of eight school managers, thirty-two members of school disciplinary committee members and twenty-four junior classroom practitioners Both qualitative and quantitative approaches were used in the study. The qualitative research design followed focused group discussions and open-ended questions fielded during interviews to school heads and school disciplinary committee members who formed the management team of the schools. Quantitative data was obtained through closed ended questionnaires given to primary school teachers. The school teachers were selected using a stratified simple random sampling technique and purposive sampling were used to select both the school heads and the school disciplinary members.
Results: The study revealed that poor communication(100%),unfairness (87.5%), shortage of resources(100%), role-conflicts(70.3%), poor governance (87.5%) and political afflictions (87.5%) were the root causes of conflict in primary schools when compares to other causes (P <0.05). Thirty disciplinary committee members (100%) and twenty-four teachers (92.2%) indicated that student-student, teacher-teacher and teacher-managers conflicts were common in peri-urban schools contrasted to other forms of conflict (P <0.05). Conflict resulted in strained relationships (100%), caused of disunity (100%), disrupted teaching and learning (88%), was time consuming (78%), lowered production (78%), caused stress and high blood pressure (100%) and diverted attention from crucial activities (75%). Heads of schools displayed a conflict avoidance as a conflict resolution strategy. Conflict management literature was in short supply in schools and schools rarely conducted conflict management meetings. Confrontation, collaboration and compromise were the most used conflict management strategies. Managed conflict had benefits of creating social change and allowed staff to engage more and needed to be included in curriculum development.
Conclusion: Primary school head teachers need to conduct meetings on conflict management and procure literature on conflict management to resolve conflict appropriately. Members of disciplinary committee need to handle conflict fairly and to consult literature on conflict management so that they can handle conflicts progressively and as benefit to teaching and learning. Educational officers need to facilitate and ensure that conflicts are handled appropriately and progressively. Introduction of conflict management as a learning tool, study area or be taken as a cross-cutting component in the competency-based curriculum was necessary.

PurposeThe paper analyzes the effects of the capital structure on company performance (return on assets). The analysis is conducted in a large sample of high-tech manufacturing and service companies in the transition economy (Russian Federation). In addition to the aggregated analysis, separate investigations are conducted to scrutinize the impact of company age, size and location factors (the effects of agglomerations). This research postulates the existence and variability of the optimal capital structure and its dependence on economic crisis.Design/methodology/approachWe utilized a large sample that includes 1,826 enterprises over the period from 2013 to 2017. The estimation was performed using the panel-corrected standard error estimation technique (Prais–Winsten regression) to account for the panel nature and distributional properties of our data. The existence of the optimal capital structure was assessed based on a curvilinear (quadratic) function.FindingsThe results are consistent with the Static Trade-off Theory and show that this theory is applicable to countries with transition economy. They demonstrate that effective management of the capital structure can increase return on assets by 16–22%. The optimal share of borrowed capital is higher for small businesses compared to larger ones and for enterprises located in agglomerations compared to those located in other regions. A greater increase in profitability can be achieved by larger firm companies compared to smaller ones. High share of borrowed capital leads to negative profitability, i.e. to losses by enterprises. No significant differences in profitability growth were identified between young and mature enterprises. The optimal share of borrowed capital that maximizes return on assets is in the range of 0–21%.Research limitations/implicationsDue to the SPARK policies, our access to the data has been limited to a five-year window, which imposed certain limitations on the choice of econometric methods we could have employed and somewhat limited our ability to contrast the effect of the crisis period with the period of stability. In this sense, although our results pertaining to the effect of the crisis could be treated as conservative, future research should consider extending the panel to include more years into consideration.Practical implicationsWe identified significant differences between optimal capital structures and actual capital structures for high-tech enterprises. The contribution of this study is that the calculations were made for a country with a transition economy under crisis conditions. Countries with transition economies and developing countries tend to be characterized by a high level of interest rates on loans and a high proportion of borrowed capital in total assets. This poses difficulties for companies relying on borrowed capital to finance their operations. At the same time, our results demonstrate that in transition economies, enterprises in high-tech industries do have an optimal capital structure that allows maximizing firm performance. That is, Static Trade-off Theory is applicable to transition economies characterized by high interest rates on loans.Originality/valueThe novelty of this study lies in the detailed analysis of high-tech industries in Russian Federation. This analysis makes use of sophisticated econometric techniques for the first time in this context.

De forma geral há um consenso de que as instituições necessitam de meios que lhes sirvam de fontes de dados para que possam promover seus gerenciamentos com segurança. No Brasil, os instrumentos de gestão normatizados pela legislação societária são os demonstrativos contábeis financeiros. Alguns demonstrativos, por sua vez, apresentam significativa relevância no contexto econômico social. Verifica-se, portanto, a Demonstração do Valor Adicionado (DVA) como um demonstrativo financeiro que se adequa a esse tipo de informação. Nesse contexto, o objetivo principal desta pesquisa é apresentar a geração e a distribuição do valor adicionado gerado pelas organizações de capital aberto segmentada como seguradoras e listadas na B3 (B3 S.A – Brasil, Bolsa, Balcão), durante o período de 2015 a 2017. Para tanto, utilizou-se da pesquisa do tipo documental e descritiva, de natureza qualitativa, através de uma análise nas DVA's das instituições pesquisadas. Concluiu-se que o período de 2015 a 2017 propiciou uma queda na capacidade de gerar valor para as entidades seguradoras. Dentre as quais, a companhia BB – Seguridade Participações S.A demostrou maior capacidade de geração de riqueza, como também foi a que menos destinou o valor adicionado ao seu corpo de funcionários. Quanto à distribuição de valor notou-se que a maior parcela foi destinada à formação de reservas de lucros, sendo também uma considerável quantia destinada aos acionistas. De forma geral, o governo e os funcionários foram os que menos se beneficiaram do valor adicionado.Palavras-chave: Geração e distribuição de riqueza. Demonstração do Valor Adicionado. Seguradoras da B3.ABSTRACTIn general, there is a consensus that institutions need means that they serve as data sources so that they can promote their management with security. In Brazil, the standardized management tools for the corporate legislation, are the financial statements. Some statements, for your time, have significant relevance in the social economic context. Therefore, the Value Added Statement (VAS) is presented as a financial statement that is adequate for this type of information. In this context, the main objective of this research is to present the generation and distribution of the added value generated by publicly traded companies segmented as insurers and listed on the B3 (B3 S.A – Brasil, Bolsa, Balcão), during the period from 2015 to 2017. For this purpose, the documentary and descriptive research of a qualitative nature was used, through an analysis in the VAS's of the research institutions. It was concluded that the period 2015 to 2017 caused a decrease in the capacity to generate value for the insurance companies. Among them, the company BB – Seguridade Participações S.A demonstrated greater capacity for wealth generation, but it was also the one that attributed the least added value to its employees. Regarding the distribution of value it was noted that the largest portion was destined for the formation of reserves, and also a good amount destined to the shareholders. In general, government and employees were the ones that benefited least from value added.Keywords: Generation and distribution of wealth. Value added statement. Insurers of the B3.

In Krisen ist es die Zivilgesellschaft, die flexibel auf neue Herausforderungen reagiert und solidarischem Engagement einen Rahmen gibt (s. auch die verstärkte Einwanderung 2015). In der durch die Corona-Pandemie ausgelösten Krise haben zivilgesellschaftliche Akteurinnen und Akteure Hilfe für gefährdete Gruppen organisiert, die Umsetzung von Hygienemaßnahmen unterstützt und autoritäre Auswüchse staatlicher Maßnahmen kritisch begleitet. Wie alle gesellschaftlichen Akteurinnen und Akteure waren auch die der Zivilgesellschaft in der Corona-Krise vor große Herausforderungen gestellt. Zum Teil waren Akteurinnen und Akteure durch die Pandemie lange Zeit handlungsunfähig und sind nun existenziell bedroht. Andere konnten die Pandemie und die Umstrukturierung der Arbeit und Tätigkeiten relativ gut bewältigen, sodass die gegenwärtige Corona-bedingte Situation der Zivilgesellschaft sehr divers ist. Aber während über die Herausforderungen des Staates und der Wirtschaft ausführlich berichtet und der Wirtschaft vom Staat in großem Umfang Hilfe zugesichert wurde, wurde die Zivilgesellschaft über weite Strecken in der öffentlichen Wahrnehmung und von der Agenda der politischen Verantwortlichen ausgeblendet, obwohl ihre Akteurinnen und Akteure einen wesentlichen Beitrag zur Bewältigung der Krise geleistet haben. Zwar gab es staatliche Hilfsangebote für die Zivilgesellschaft, die unter der Überschrift Rettungsschirm zusammengefasst werden können. Der Höhe nach bleiben die Hilfsangebote jedoch hinter denen für die Wirtschaft um Faktoren zurück, sodass es trotz der zentralen Rolle der Zivilgesellschaft kein prioritäres oder integriertes Konzept zu deren Unterstützung gibt. Schwierige Voraussetzungen, wie der Status der Steuerbegünstigung (Gemeinnützigkeit), das Vorweisen eines Geschäftsbetriebs und die Zugehörigkeit zu Verbänden oder ähnlichen Zusammenschlüssen, erschweren zudem den Zugang. Hinzukommt, dass sich staatliche Hilfsangebote mit wenigen Ausnahmen ausschließlich an zivilgesellschaftliche Dienstleister richten. Nach langer Isolierung und Verunsicherung durch die Pandemie, wird die gemeinschaftsbildende Funktion eine wesentliche Aufgabe der Zivilgesellschaft sein, die zentral dazu beitragt, dass Bürgerinnen und Bürger sich in Verbundenheit wieder verstärkt in der Zivilgesellschaft engagieren. Das spezifische Potenzial der Zivilgesellschaft, vor und nach der Pandemie zu Lösungen wirksam beitragen zu können, wurde dagegen nur ungenügend erkannt. Die hier vorgelegte Studie hat zum Ziel, diese Potenziale, aber auch die Unterstützungsangebote und Bedarfe darzustellen. Hierzu wurde eine Vielzahl von verfügbaren Einzeluntersuchungen ausgewertet; einzelne Aussagen wurden in Interviews erhärtet. Insgesamt ergeben die Erkenntnisse zur Wahrnehmung und Unterstützung durch staatliche Akteurinnen und Akteure folgendes Bild: 1. Die staatlichen Hilfsangebote für die Zivilgesellschaft sind nicht zentral koordiniert und auf sehr viele unterschiedliche Bundes- und Landesbehörden verteilt. 2. Sie sind fast ausschließlich finanzieller Natur und teilweise als Darlehensprogramme konzipiert, an denen zivilgesellschaftliche Organisationen nicht partizipieren können. 3. Spezifische Voraussetzungen erschweren den Zugang zu staatlichen Hilfsangeboten. 4. Der Wert zivilgesellschaftlichen Handelns und bürgerschaftlichen Handelns in den Funktionen der Gemeinschaftsbildung, der Wächteraufgaben und der politischen Mitgestaltung wurde nicht gesehen. Eine aktive Zivilgesellschaft ist jedoch in allen Funktionen für die Überwindung der Krise von herausragender Bedeutung. Die Erkenntnisse der sehr diversen Situation der Zivilgesellschaft sind hingegen wie folgt: 1. Der vielfach befürchtete Rückgang an Spenden ist zwar bisher nur sehr bedingt eingetreten, doch wird mittelfristig nach wie vor mit erheblichen Spendenausfällen gerechnet. 2. Förderungen und teilweise auch Leistungsverträge werden gegenwärtig fortgesetzt, es entsteht jedoch das Problem, dass Fördervereinbarungen oftmals nicht eingehalten werden können. Zudem besteht die Sorge, dass Förderungen zukünftig eingestellt oder reduziert werden. 3. Insgesamt wird davon ausgegangen, dass finanzielle Auswirkungen der Pandemie, wenn sie nicht bereits jetzt sichtbar sind, mit einer Verzögerung von ein bis zwei Jahren eintreffen. 4. Home-Office und die Verlagerung der Arbeit ins Digitale hat einen immensen Bedarf an Einzelfallberatung hinsichtlich Digitalisierung hervorgerufen, den gegenwärtig überwiegend die Zivilgesellschaft selbst Abhilfe leistet. Die Kosten für den digitalen Ausbau kann die Zivilgesellschaft jedoch nur begrenzt tragen. 5. Die Beziehung zum Staat ist sehr unterschiedlich. Unabhängige zivilgesellschaftliche Organisationen lehnen auch in der Krise überwiegend staatliche finanzielle Hilfen ab. 6. Befragte Akteurinnen und Akteure verlangen von der Zivilgesellschaft mehr Eigeninitiative und mehr Mut und fordern sie auf, nicht gleich nach dem Staat zu rufen. 7. Der Mangel an Wertschätzung für die von der Zivilgesellschaft erbrachten Leistungen wird als großes Hindernis bei der Motivierung für verstärktes bürgerschaftliches Engagement gesehen. 8. Gesundheitliche Risiken und Mehrbelastung erschweren ehrenamtliche Strukturen, die für zivilgesellschaftliche Organisationen elementar sind. Es besteht die Sorge, dass viele bürgerschaftlich Engagierte nach der Pandemie nicht zurückkehren. Daraus ergeben sich für die nächste Zukunft unter anderem folgende Konsequenzen: 1. Die Zivilgesellschaft selbst muss lernen, ihre Potenziale, Herausforderungen und Bedarfe offensiver und stringenter darzustellen und an die Politik zu kommunizieren. Deshalb sollte der bisher nicht verbandlich verfasste Teil der Zivilgesellschaft erwägen, verstärkt Zusammenschlüsse oder Koalitionen zu bilden, um sprechfähige und mit Vertretungsmacht ausgestattete Gesprächspartner und -partnerinnen gegenüber staatlichen Stellen zu haben. 2. Ein großer Bedarf wird von den Befragten hinsichtlich einer Verbesserung der Handlungsfähigkeit der Organisationen durch Flexibilisierung der gesetzlichen Rahmenbedingungen (bspw. Rücklagenbildung) sowie Fördervereinbarungen gesehen. 3. Gelder für Organisationsentwicklung, Digitalisierung und Fortbildungen müssen dringlichst in Hilfsprogrammen umgesetzt werden, an den alle zivilgesellschaftlichen Akteurinnen und Akteure partizipieren können. 4. Zivilgesellschaftliche Akteurinnen und Akteure verfügen über wertvolle Expertise und über andere Kapazitäten, um Krisen wie die Corona-Pandemie zu bewältigen. Deshalb ist es geboten, sie verstärkt in die Konzeptionierung von Maßnahmen zur Überwindung der Krise einzubeziehen. 5. Die gesellschaftlichen Auswirkungen der Covid-19-Pandemie sind bei weitem noch nicht in vollem Umfang absehbar. Aber klar ist schon heute, dass es eine Rückkehr zum status quo ante nicht geben wird. Dies betrifft auch die Zivilgesellschaft, die es nun zu unterstützen gilt.

Purpose
The purpose of this paper is to explore the work-life (WL) experiences of live-in women migrant domestic workers (MDWs), who represent a significant proportion of migrant workers globally. MDWs play a key role in enabling the work-life balance (WLB) of others, namely the middle-class households that employ them. Yet, their experiences have largely been invisible in mainstream WL literature. The authors draw on an intersectional approach to frame the WL experiences of this marginalized group of women at the intersection of being secondary labour segment workers, with significant legal and employment restrictions as migrant workers, who work and live in the same place as their employers.


Design/methodology/approach
Qualitative interviews were conducted with 13 women MDWs from Indonesia and the Philippines working in Malaysia. The women talked about the meaning of work as MDWs, how they maintain familial connections whilst working abroad, and how they negotiate their WLB as live-in workers. Thematic analysis of the interviews focused on the intersection of the women's multiple dimensions of disadvantage, including gender, class and temporary migrant-foreigner status, in shaping their accounts of the WL interface.


Findings
Three thematic narratives highlight that any semblance of WLB in the MDWs' lived experience has given way to the needs of their employers and to the imperative to earn an income for their families back home. The themes are: working as MDWs enables the women and their families back home to have a life; the co-existence of WL boundary segmentation and integration in relation to "real" and "temporary" families; and the notion of WLB being centred around the women's ability to fulfil their multiple duties as MDWs and absent mothers/sisters/daughters.


Research limitations/implications
The study is based on a small sample of live-in women MDWs in Malaysia, intended to promote typically excluded voices and not to provide generalizable findings. Accessing potential participants was a considerable challenge, given the vulnerable positions of women MDWs and the invisible nature of their work.


Practical implications
Future research should adopt a multi-stakeholder approach to studying the WL experiences of women MDWs. In particular, links with non-governmental organizations who work directly with women MDWs should be established as a way of improving future participant access.


Social implications
The study underscores the existence of policies and regulations that tolerate and uphold social inequalities that benefit primary labour segment workers to the detriment of secondary labour segment workers, including women MDWs.


Originality/value
Extant WL literature is dominated by the experiences of "the ideal work-life balancers", who tend to be white middle-class women, engaged in professional work. This study offers original contribution by giving voice to a taken-for-granted group of women migrant workers who make other people's WLB possible. Moreover, the study challenges WL research by underscoring the power inequities that shape the participants' marginal and disadvantaged lived experience of work, life, family and WLB.

Purpose
The purpose of this study is to examine the effects of ownership structure on merger and acquisition (M&A) decisions of Brazilian listed companies.


Design/methodology/approach
This paper is an applied and explanatory research based on secondary data. The sample is comprises non-financial companies listed on the BM&FBovespa between 1998 and 2007. Considering that the dependent variable is binary, the authors estimate panel data logistic regression models. Considering the existence of conflicts of interest among those who have the decision-making power and the supplier of capital for M&A transactions, they draw upon the Agency Theory to develop the theoretical hypotheses.


Findings
The results show that, for a sample of Brazilian non-financial companies listed on the BM&FBovespa (B3), from 1998 to 2007, Brazilian firms present, on average, a highly concentrated ownership structure and the major controlling shareholders are families or the State. These characteristics are negatively related to the likelihood of M&A transactions, as most of these controlling shareholders are reluctant to adopt mechanisms that reduce their control.


Research limitations/implications
With regard to the limitations, this study considered only the M&A definitions as stated by the Bureau van Dijk database. In this sense, future studies may analyze the effects of ownership structure based on other M&A definitions and typologies. In addition, the study is limited to the period from 1998 to 2007, which is prior to the international financial crisis. Future studies may extend the analysis period to include the post-crisis period (2008) to check if there are differences in M&A strategies before and after the crisis.


Practical implications
From a managerial perspective, the results show that minority shareholders have little or no influence over an M&A decision, so they cannot decide on the use of resources for fast growth and access to new markets through M&A. Thus, the investment decision must take into account the nature and the quality of the controlling shareholder.


Social implications
This study shows a significant and negative effect of ownership concentration on the likelihood of M&A transactions. In part, this result demonstrates the importance of understanding the behavior of controlling shareholders before inferring on other key aspects that the M&A literature tends to make fundamental in explaining M&A decisions in publicly traded companies, particularly, in an environment of low minority shareholder protection.


Originality/value
Previous studies have partly found that the M&A decision is motivated by individual advantages obtained from increasing the size of the firm, or from managerial hubris. The results show that these hypotheses do not hold in the Brazilian context. Moreover, the results indicate that M&A decisions are associated with the characteristics of the controlling shareholder, their level of ownership concentration and their typology, contributing to the agency debate on whether the incentive or the entrenchment effect prevails in the context of the agency problem between controlling and minority shareholders, particularly, in an institutional environment of low shareholder protection.

Öz

Bu çalışmada, küreselleşme
olgusunun sanatla ilişkisi sorgulanmıştır. Küreselleşmenin, homojenleşme, kutuplaşma,
hibritleşme gibi kültürel getirileri, sanata yeni bir kimlik kazandırmıştır. Çağdaş
sanat olarak tanımlanan bu yeni kimlik, disiplinlerarası, çok kültürlülük
özelliği taşıyan, zaman, mekan kavramından bağımsız, anlatım ve plastik dil
açısından çok çeşitlilik içeren bir
yapıya sahiptir. Sanat, ilk çağlardan beri insanların doğa karşısında güçlü
olmalarını ve kendilerini ifade etmelerini sağlayan kültürel bir güçtür. İletişim
Kuramcısı McLuhan'a göre kültürün
belirleyici ilkesi, içeriginden cok iletildigi aracmm niteligi ile ilgilidir(Eşkinat.
1998, s.37) Günümüzde kültürün iletenleri olarak dijital teknoloji ve medya çağdaş sanatın en önemli belirleyenleridir.Çağdaş sanat,
iletişim, teknolojlerindeki gelişme ile hız faktörünü kazanarak zaman ve mekandan
bağımsızlaşmıştır. Sanatçının kendisi de bir ileten olarak ön plana çıkmıştır. Çeşitli
özellikleri ile çağdaş sanat, yaşamın içinde yer almakta ve küreselleşmenin
kültürel boyutunun büyük bir bölümünü
oluşturmaktadır.Küreselleşme Ekonomik, politik ve sosyo-kültürel yapıların
biraraya gelmesi ve yeni iletişim teknolojilerinin küresel kullanımıyla
oluşur(Erdoğan. 2013, s.76).Bu çalışmada çağdaş sanatın ekonomik sistem ile
bütüncül bir yapı oluşturduğu vurgulanmıştır. Bu bütüncül yapı içinde
sanatçının kendisinin de sanat üretiminin önemli bir parçası olduğu
gözlemlenmiştir.Çağdaş sanat, sanatçı, küratör, çağdaş sanat fuarları ve
bienaller, küreselleşme olgusu üzerinden incelenmiştir. Çalışmanın amacı; çağdaş
sanatın, küreselleşmenin önemli bir dinamiği
olduğunu ortaya koymaktır. Çalışma, belirlenen problem çerçevesinde literatür
araştırması yapılıp, kaynak tarama modeli kullanılarak yürütülmüştür.

Anahtar Kelimeler : Küreselleşme,Küreselleşmenin boyutları,Çağdaş
sanat,Kültür endüstrisi,KüratörAbstract





















In
this study, the relationship between globalization and art was examined. The
cultural connotations of globalization, such as homogenization, polarization,
and hybridization, have given a new identity to art. This new identity, defined
as contemporary art, has a multidisciplinary structure that is independent of
time, space and diverse in terms of expression and plastic language. Art is a
cultural power that has enabled people to be strong against nature and to
express themselves since the earliest ages. According to the Communication
Theorist McLuhan, the culturally determinant principle is concerned with the
quality of the means in which it is transmitted (Eskinat.1998, s. 37). Digital
technology and media are important determinants of contemporary art. Contemporary
art has become independent of time and space by acquiring the speed with the
development of communication, technologies. The artist himself has also come to
the forefront as a conductor. Contemporary art with its various features takes
part in life and forms a large part of the cultural dimension of globalization.
Globalization occurs with a combination of economic, political and
socio-cultural structures and the global use of new communication technologies
(Erdoğan. 2013, s. 76). It is emphasized that modern art forms an integrated
structure with the economic system. It is observed that the artist himself is
an important part of the art production in this whole structure. Contemporary
art, artists, curators, contemporary art fairs and biennials have been studied
through the phenomenon of globalization. Purpose of the study is to provide
evidence for the fact that contemporary art is an important dynamism of
globalization. The study was carried out using literature review model in the
framework of the identified problem.

Keywords
: Globalization, Dimensions
of globalization,Contemporary art, Culture industry,Curator

O processo de elaboração do componente curricular "Trabalho de Conclusão de Curso – TCC" nos cursos de graduação é uma tarefa abrangente, com amplas e profundas repercussões tanto para o aluno, quanto para a Instituição de Ensino e para sociedade. Dada sua importância, o presente texto tem como objetivo identificar as estratégias utilizadas por uma Universidade Privada para o reconhecimento, a valorização e a socialização dos "trabalhos de conclusão de curso" produzidos em seus cursos de graduação. Trata-se de um estudo de caso, de natureza analítico-descritiva, de base documental, cujos dados foram coletados nos Regulamentos de TCC e em entrevistas realizadas com os Diretores de trinta e oito Faculdades da Instituição de Ensino Superior (IES) investigada. Os dados foram tabulados e sistematizados em quadros sintéticos e interpretados a partir de recursos da técnica de análise de conteúdo. Os resultados alcançados no estudo demonstram que as atividades de conclusão de curso estão presentes nos Projetos Pedagógicos de quase todos os cursos da IES caso, com exceção dos cursos de Matemática, de Medicina e de Psicologia, prevalecendo a modalidade de Monografia. A avaliação dos trabalhos é realizada, preferencialmente, por banca interna em sessão aberta ao público. Poucos cursos possuem algum tipo de reconhecimento institucional ou premiação, adotando-se como prática geral o envio de cópia dos melhores trabalhos para o acervo da Biblioteca, confirmando a tendência em limitar os processos de reconhecimento e de valorização dos trabalhos e das atividades de conclusão de curso ao âmbito restrito das Faculdades. Palavras-chave: TCC. Socialização. Currículo. Monografia. AbstractThe process of elaboration of the curricular component of "Final Paper" in undergraduate courses is a comprehensive task, with broad and profound repercussions for both the student, the Teaching Institution and for society. Given its importance, the objective of this text is to identify the strategies used for the recognition, valorization and socialization adopted in a Private University for the "end of course work" produced in its undergraduate courses. This is a case-study, of an analytical-descriptive nature, with a documental basis, whose data were collected in the ECW Regulations and in interviews with the Directors of the thirty-eight investigated Colleges of the Institution of Higher Education (IHS). The data were tabulated and systematized in synthetic tables and interpreted from the resources of the technique of content analysis. The results obtained in the study demonstrated that the activities of course conclusion are present in the pedagogical projects of almost all the courses of the IHS case, except for the courses of Mathematics, Medicine and Psychology, prevailing the Monograph modality. The works evaluation is carried out, preferably, by internal banking in session open to the public. Few courses have some type of institutional recognition or awards, adopting as a general practice the sending of a copy of the best works to the library's collection, confirming the tendency to limit the processes of recognition and appreciation of the works and the activities of conclusion of course within the restricted scope of the Colleges. Keywords: ECW. Socialization. Curriculum. Monograph.

Purpose
Studies on restrictive engulfment (RE) – a subtype of psychological aggression in intimate relationships – have focused either on insecure attachment or relationship satisfaction, not both. Therefore, the purpose of this paper is to investigate relationship satisfaction as a potential mediator of the associations between anxious and avoidant attachment and RE perpetration among college students.


Design/methodology/approach
A sample of 322 college students (178 women, 137 men, and seven other gender-identified) completed the experiences in close relationship inventory, relationship assessment scale, and RE subscale of the multidimensional measure of emotional abuse.


Findings
Among the sample, 89.3 and 90.5 percent of the college women and men, respectively, reported to have used isolating, restricting, monitoring, and controlling behaviors. The results of structural equation modeling revealed that all direct paths except for that from avoidant attachment to RE were significant. Moreover, significant indirect paths were identified from anxious and avoidant attachment to RE via relationship satisfaction.


Research limitations/implications
The results of this study should be interpreted with consideration of the study's limitations. First, the data were drawn from a convenience sample of Turkish college students. Second, the design of the study is correlational; therefore, we cannot assume causality. Finally, this study utilized self-report and retrospective data.


Practical implications
Though the findings are preliminary, they may inform college counselors and other mental health practitioners about the nature of RE within college students' dating relationships. College students who are unhappy with their dating relationships but still in those relationships (i.e. they choose not to leave) should be assessed for whether they are the perpetrators and/or recipients of psychological aggression, especially in light of the high rates of this form of aggression in the current and previous studies. Furthermore, assessing psychological dating aggression perpetrators for insecure attachment styles may help mental health professionals who work with college students, envisage the sessions toward areas in the need of improvement, such as their views of themselves and others. Self-esteem, feelings of insecurity and inadequacy in relationships, and dependency can be worked with these clients.


Social implications
The results of this study also have implications for the prevention of psychological aggression before it occurs. The need for prevention programs is evident in the high rates of psychologically controlling behaviors among college students. It may be useful to implement campus wide programs to raise awareness regarding psychological aggression, such as through events, seminars, posters, flyers, and talks with student groups.


Originality/value
Despite the limitations of this study, its findings offer insight into the factors that influence the perpetration of psychological aggression within dating relationships among college students. Adult attachment theory offers a useful lens for understanding the possible driving forces behind college students' controlling behaviors toward their dating partners. In particular, college students who demonstrate an insecure attachment style – and especially an anxious attachment style – combined with low levels of relationship satisfaction appear to be at a high risk for perpetrating RE behaviors.

The article deals with the theoretical and practical aspects of the problem of conflictization of the cultural and historical space of Ukrainianness under conditions of modern threats. The essence of conflicts is revealed in the article, the interpretation on the conflict as an attribute of social life is done, its influence on the processes of social transformations is traced. The causes and conditions of the emergence, escalation and resolution of conflicts on various levels are analyzed, the possibility and necessity of managing them is substantiated. The article is devoted to theoretical and methodological analysis of contemporary studies in conflictology. It is proved that it is reasonable to apply an integrative approach to classification of social conflicts. An integrative approach to the analysis of conflicts is the methodological basis of research, which involves its consideration not only as a source of destruction and death, but also as the initial place of development of society. The autor comes to conclusion that the term of conflictization processes has considerable scientific potential for study of social conflicts. The analysis of the essence of conflictization's processes, their specific character and sources of emergence is done on the base of conflictological theories. The article analyzes special features of contemporary conflicts in the context of global processes. The specificity of conflictization in interstate relations in the era of globalization raise this phenomenon to transnational and even planetary scale. Under conditions of militarization of conflict interaction, the level of conflict potential also increases. The escalation of tension and the use of violence through militarization of conflict interactions leads to armed confrontation. Contemporary armed conflicts pose a significant threat to humanity as they may expand in the context of globalization. The formulating of a row of measures (of humanitarian, socio-economic and politico-military nature) is aimed to prevent challenges, dangers and threats to the national interests of Ukraine. It is also necessary to maintain a balance of forces, values, resources, political, legal and socio-economic problems in the society and the state. The importance of a comprehensive strategy of counter the destructive actions of foreign mercenaries in Ukraine has been substantiated. The focus is on the use of political and diplomatic means through the active participation of the international community and the strengthening of economic sanctions against the Russian Federation. «Smart power» is interpreted as the ability to combine the resources of «hard» and «soft» power in order to strengthen the position of Ukraine on the international scene. The importance of the strategy of «smart power» as a basis for overcoming the armed conflict on the territory of Ukraine and the reintegration of the occupied territories was substantiated. We have made an attempt to interpret conflictization processes in the framework of an integrative approach. The proneness to conflict is now playing a distinctive role in the social and political life of the Ukraine. The discursive-consensus and assertive strategies for successful solution of a social conflict is considered to be an optimal one.

Lewis Mumford in The City in History (first edition in 1961) emphasises that the structure of modern cities is partially responsible for many social problems seen in Western society. Urban planning should concentrate on an organic relationship between people and their living spaces. The city is a product of Earth, a fact of nature, man's method of expression, Mumford writes in his The Culture of Cities (first edition in 1938). This also means that both the designer and the user must have a high degree of creativity in order to design and utilise the built environment. By analysing the definition of the city Mumford examines its changes during history from ancient times to recent planning method. He criticises the most dominant design processes of the 20th century: the functionalist and mechanical urban design. He is an advocate of the organic method in planning and understanding cities. The organic approach requires an active and creative approach as opposed to mere passive reception.This organic approach by Mumford to understanding cities is based on the theory of Kevin A. Lynch. We may distinguish 3 normative ways of city planning theory: (1) the cosmic, (2) the mechanic and (3) the organic model.In my paper I will first apply the onion model of culture developed by Geert Hofstede for the city and its analysis, and also for the appearance of creativity in them. After that I am going to examine the city with a special, architectural based mind map theory: the five elements by Lynch. Lynch suggests that these five elements (paths, edges, districts, nodes, landmarks) create the mental map for readability. Finally, I will investigate a usage of mental map in modern city planning (Le Corbusier) and works on the process of "debabelisation" (Otto Neurath).


Santrauka


Lewisas Mumfordas Mieste istorijoje (pirmasis leidimas – 1961 m.) pabrėžia, kad šiuolaikinių miestų struktūrai tenka dalis atsakomybės dėl daugelio socialinių problemų, regimų Vakarų visuomenėje. Miesto planavimas turėtų būti koncentruojamas į organišką ryšį tarp žmonių ir jų gyvenamųjų erdvių. Miestų kultūroje (pirmasis leidimas – 1938) Mumfordas rašo, kad miestas – tai Žemės produktas, gamtos įvykis, žmogiškosios išraiškos metodas. Tai taip pat reiškia, kad tiek projektuotojas, tiek vartotojas turi būti itin kūrybiškas, idant suprojektuotų ir panaudotų sukurtą aplinką. Analizuodamas miesto apibrėžimą, Mumfordas nagrinėja jo kaitą istorijoje nuo antikos laikų iki dabartinio planavimo metodo. Jis kritikuoja XX a. labiausiai įsivyravusius projektavimo procesus: funkcionalistinį ir mechaninį miesto projektavimą. Jis yra organinio metodo, taikomo miestams planuoti ir suprasti, šalininkas. Organiškas požiūris reikalauja aktyvaus ir kūrybiško požiūrio, priešpriešinamo grynai pasyviam suvokimui.Šis organiškas Mumfordo požiūris, suprantant miestus, grindžiamas Kevino A. Lyncho teorija. Galime išskirti tris normatyvinius miesto planavimo teorijos būdus: 1) kosminį; 2) mechaninį; 3) organinį modelį.Straipsnyje pirmiausia taikomas svogūninis kultūros modelis, kurį miestui ir jo analizei, taip pat jų kūrybiškumo pasireiškimui sukūrė Geertas Hofstede. Paskui nagrinėjamas miestas, pasitelkiant ypatingą, architektūra grindžiamą proto žemėlapio teoriją – penkis Lyncho elementus. Lynchas teigia, kad šie penki elementai (takai, pakraščiai, rajonai, susikirtimo taškai, peizažai) kuria mentalinį reglamentavimo žemėlapį. Galiausiai tyrinėjama, kaip proto žemėlapis naudojamas šiuolaikiniam miestui planuoti (Le Corbusier) ir kokią įtaką daro "debabilizacijos" procesui (Otto Neurathas).