Suchergebnisse

The text is part of a doctoral research process in education, and dialogues, in an essayistic manner, with themes such as the city, images, body and everyday affective crossings. These dialogues tension with education, history, daily life and other ways of thinking about the urban tangle, anchored in the cartographic method. Through formative processes experienced by the author, seek to evidence issues, concerns and discomforts that are still unstable, rehearsed in everyday life and outlined in thought and inventions. It argues that the power of creation and wandering in the city are insurgent ways of ruptures in the face of current conservative advances, paying attention to the exercise of otherness, inventiveness and experimentation, having as main references authors such as Michel Foucault, Suely Rolnik, Félix Guattari , Peter Pelbart, among others.

O serviço prestado pela auditoria independente é fundamental para uma maior transparência e confiabilidade dos relatórios financeiros das empresas de capital aberto. As possíveis ameaças à independência e qualidade das suas análises, os custos dos serviços e a relação com os mecanismos de governança corporativa são temas explorados internacionalmente. Esta pesquisa investiga o tema no ambiente brasileiro, possível a partir da Instrução CVM 480, que tornou obrigatória a divulgação dos valores dos serviços de auditoria e serviços extras contratados junto às empresas de auditoria independente. Com o objetivo de analisar a relação entre governança corporativa, custos de auditoria e de serviços extra-auditoria, foram analisadas as informações disponibilizadas por 131 empresas no primeiro semestre de 2010. As proxies de governança utilizadas foram: desvio de direitos dos cinco maiores acionistas, participação em segmentos diferenciados de governança da Bolsa de Mercadoria e Futuros & Bolsa de Valores de São Paulo (BM&FBovespa), existência de comitê de auditoria e de departamento de auditoria interna. Os resultados apontam para uma relação negativa entre governança e custos de auditoria, sugerindo que, no mercado brasileiro, predomina o efeito risco. Ou seja, melhores práticas de governança reduzem os riscos (judiciais e de perda da reputação) da auditoria externa permitindo a cobrança de valores menores. A literatura internacional não é unânime quanto ao sinal, embora a maioria dos estudos apresente uma relação positiva, a favor do efeito demanda. De acordo com este efeito, melhor governança implica em maiores exigências junto ao serviço da auditoria acarretando elevação dos valores cobrados. A relação encontrada também é negativa entre os valores dos serviços extras e as boas práticas de governança. Apesar de as pesquisas não comprovarem a influência destes custos sobre a perda da independência da auditoria externa, a limitação desta prática é uma tendência entre legisladores e reguladores. ; The service provided by an independent audit is essential to the greater transparency and reliability of the financial reporting of public companies. The topics explored in the international literature include possible threats to the auditors' independence and the quality of their analysis, the cost of their services and their relationship with corporate governance mechanisms. The present study investigates this topic in the Brazilian context. This has become possible following CVM Instruction No. 480, which obligates the disclosure of the costs of audit and non-audit services contracted to independent audit firms. The information provided by 131 companies in the first half of 2010 was analyzed to determine the relationship between corporate governance and audit and non-audit service costs. The proxies for governance that were used are given as follows: the five largest shareholders rights mismatch, the participation in premium listing segments of the Brazilian Securities, Commodities, and Futures Exchange (Bolsa de Mercadoria e Futuros e Bolsa de Valores de São Paulo - BM&FBovespa), the existence of an audit committee and an internal audit department. The results point to a negative relationship between governance and audit costs, which suggests that the risk effect is predominant in the Brazilian market; that is, better governance practices reduce external audit's risks (legal and loss of reputation), thereby allowing them to charge less. Most studies in the international literature show a positive relationship in favor of the demand effect, but this is not consensual. According to this effect, better governance implies greater demands on the audit service, resulting in an increase in the fees charged. The relationship between non-audit service costs and good governance practices is also negative. Although studies have not shown that these costs can contribute to the loss of independence of the external audit, legislators and regulators tend to limit this practice

Resumo: O controle das políticas públicas, por parte dos tribunais de contas, sempre ensejou muitos debates jurídicos acerca de seus pressupostos e limites, principalmente, em razão de albergar um campo maior para o exercício da discricionariedade administrativa na definição de metas, diretrizes, prioridades e planos de governo para a consecução do interesse público. O exercício dessa importante atividade de controle não é o cerne do problema, considerando que no atual modelo de Estado de Direito não existem mais campos imunes à incidência do direito, o que inclui a própria política, em especial quando se estiver tratando de políticas públicas deficitárias, também chamadas de falhas estruturantes, decorrente do próprio estado de coisas. O mérito das discussões está na efetivação dessas intervenções e ativismos estruturais quando realizados de forma unilateral e antidialógica, sem a realização de um amplo debate democrático, com a utilização de instrumentos de controle consensuais, sob o viés da consequencialidade, oportunizando o alcance de bons resultados práticos e privilegiando o equilíbrio institucional próprio de um governo democrático e com poderes constitucionalmente separados. ; Abstract: The control of public policies by the courts of audit has always given way to countless legal debates regarding their assumptions and limits, mainly in order to encompass a larger field for the exercise of administrative discretion in the definition of goals, guidelines, priorities and government plans to attain the public interest. The exercise of this important control activity is not at the heart of the problem, considering that in the current rule of law model there are no more fields immune to the reach of the law, which includes politics itself, especially when dealing with deficit public policies, resulting from structural failures of the Public Power to protect and promote fundamental rights. The merit of the discussions is in the analysis of the state of things, by the external control bodies, and in the search ...

Estudo sobre o cinema, e a criação do real urbano no cinema, através do espaço e do tempo cinemográficos no filme Fogo e Paixão, de Isay Weinfeld e Marcio Kogan.

This article aims to offer some notes related to the question of the insecurity and fear in urban life. Constitutive condition of many, if not all, contemporary societies, fear and insecurity in urban space, or, in public space, are here analized from two thinkers. The sociologist Zygmunt Bauman is present insofar as he considers the fear a constitutive aspect on two life dimensions : on the fragility and the human contingence towards nature, and on the society itself, constituted by rules and norms. The philosopher Giorgio Agamben is here emphasized on two oportunities. The first, when showing the impossibility of experiences made by human on the current societies context. The second when noting contemporary societies as following the concentration camp paradigm. Starting with these two authors, is found the necessity of rescue the public experience, resignify the economy and revalue the political economy.

In this article we aim to discuss how public spaces and liminal zones play a central role in Marcelo Caetano's Bailão (2009), By your side (2011), and Electric body (2017). What is at stake in these films is the very possibility of experiencing urban locations as sites for affective encounters and erotic desire. Through an investment in relations and itineraries that take place in the margins, we trace a tension as well as a recurrent ambivalence towards the cities the characters inhabit. The cinematic form highlights the city as an imagined topography and also as a plane of perception composed of several modulations between disconnection and belonging, discipline and pleasure, proximity and exclusion.

This article presents the experience inter/transdisciplinary of a team teachers developed collectively by the fourth year of Pedagogy course, of the State University of Goiás, Campus Inhumas, developed in academic year of 2014. The Sustainable Cities and Sustainable Schools Project was organized in the context of work project (HERNÁNDEZ, 1998), interdisciplinary organization (JAPIASSU, 2003) and transdisciplinarity look (NICOLESCU, 1999; Moraes, 2008; Suanno, 2013, 2014) for complex thinking about sustainable cities (UN Habitat, 2014 ; Letter of Medellin, 2014; Sustainable Cities/MEC Program, 2014; Sustainable Schools/MEC Program, 2013; Metropolis Observatory, 2014), taking an ecosystem reflection, complex and phenomenological.

We start from the critique about the spetacularization of the cities and purpose the necessity of to return the political character of the public space through the valorization of the bodily experience of the cities, presenting the idea of bodygraphy as a possibility of micro-resistance to these apolitical and segregator process. The public space, if recognized by excellence as the conflict locus, includes agents and mobilizes agenciaments much more diverse and contradictory than people would like and are used to identify. While the art, if is recognized as the experience locus, promotes space-temporal perceptions much more complex than the moralized and individualists effects that are normally attributed to the scenography contemplation ; Partimos de uma crítica à atual espetacularização das cidades e propomos a necessidade de restituir o caráter político do espaço público por meio da valorização da experiência corporal das cidades, apresentando a idéia de corpografia como uma possibilidade de micro resistência a esse processo segregador e apolítico. O espaço público, se reconhecido, por excelência, como locus do conflito, inclui agentes e mobiliza agenciamentos muito mais diversos e contraditórios do que se desejaria ou se costuma identificar. Enquanto a arte, se reconhecida como locus da experiência, promove percepções espaço-temporais muito mais complexas do que sugerem os efeitos moralizadores e individualistas normalmente atribuídos à contemplação cenográfica.

In the years 1998, 2005 and 2017, three criminal deaths occurred in three spaces close to each other, in the South Zone of the city of Rio de Janeiro. Three middle class youths were brutally murdered and won posthumous tributes, of a sculpture and two graffiti respectively. And in 2018 councilwoman Marielle Franco was murdered, giving rise to a similar social understanding and giving a new meaning to the place where the crime occurred, as well as many others, with artistic interventions. Such spaces and their surroundings, and so many others that punctuate Brazilian cities, could well be called the polygon of violence or the pain circuit, for portraying dead people. In view of this reality, the research presented here deals with an analytical reflection in the light of the concepts of "recollection" and "distraction" by Walter Benjamin, with the communication proposal of Vilém Flusser, also based on the poetics of Fernando Catroga's absence and the cultural studies on the memory of Aleida Assmann, as a proposal for the proper understanding of these practices of urban interventions as a phenomenon and its social function. Finally, the analyzes made it possible to infer that this form of resignification of suffering generates spaces of resilience, since they materialize the memory of the loss in the urban environment, by means of an artistic framework, portraying a last positive image of the deceased, so that other passersby see and be affected by the knowledge of their names and their stories.

Os atuais 33 Tribunais de Contas regionais brasileiros são responsáveis por acompanhar o ciclo de gestão financeira de governos estaduais e municipais e a legalidade dos atos de mais de 20.000 organizações públicas vinculadas a esses Estados e municípios. Este artigo tem como objetivo analisar a diversidade da configuração interna desses Tribunais de Contas regionais e discutir possíveis associações com a qualidade da auditoria financeira realizada por suas equipes. Foram realizadas entrevistas com auditores externos e diretores de tecnologia da informação de 18 tribunais, trianguladas com documentos oficiais disponibilizados pelos Tribunais de Contas, como relatórios anuais de atividades e manuais de auditoria. Partindo de fatores determinantes da qualidade da auditoria externa identificados na literatura, a análise de conteúdo das entrevistas identificou as características formativas da configuração de cada tribunal analisado. Apesar de todos os tribunais no Brasil terem como origem comum o modelo napoleônico de corte de contas, a análise traz como resultado que suas configurações variam quanto à organização e formação das equipes, ao uso de rodízio na alocação das tarefas de auditoria e à automatização dos sistemas de coleta de dados de jurisdicionados. Discute-se que a diferença na configuração dos tribunais, dada a demarcação de sua área de jurisdição, contribuiria a diferentes níveis de coerção em governos estaduais e municipais, à medida em que a configuração apresenta uma combinação de características que inibe ou amplia a qualidade da auditoria. A partir da literatura de alinhamento organizacional, o artigo alerta sobre o uso de variáveis para tratar o efeito da qualidade da auditoria nos estudos em finanças municipais. ; Currently, the 33 regional audit courts are responsible to monitor the public financial management cycle for states and municipalities and to judge the compliance of governors' acts to the laws regarding procurement and civil servants' employment from more than 20,000 governmental entities under their jurisdiction. This article aims to analyze the diversity of internal configuration of these regional audit courts and to discuss the potential associations with the financial auditing quality their teams usually run. We conducted interviews with external auditors and IT directors from 18 courts, followed by triangulation to official documents from the audit courts, such as audit manuals and activities reports. The audit quality drivers were identified within the governmental auditing literature, supporting the evidences collected by the interviews content analysis. Despite all regional auditing bodies in Brazil were based on the Napoleonic model, the analysis indicates the identified configurations vary according to the team's organization and size, auditor rotation and use of data reporting systems. The discussion shows that dissimilarities on the courts' configurations, as they are responsible to audit a specific country area, will contribute to a different coercion level on fiscal and accounting issues to state and municipalities, due a combination of characteristics which could mitigate or improve the audit quality. This paper additionally suggests some precautions, based on the organization alignment literature, for the use of proxies to control audit quality effects in the public finance studies in Brazil.