LINGUAGEM E IDENTIDADE: O TURISTA E O VIAJANTE EM CRÔNICAS DE JOÃO UBALDO RIBEIRO

O presente artigo vincula-se ao trabalho de conclusão de curso intitulado “A representação do viajante em crônicas da obra Um brasileiro em Berlim, de João Ubaldo Ribeiro”. Contemplando revisão bibliográfica de teóricos voltados às temáticas da cultura, identidade, linguagem e literatura de viagem, a pesquisa procedeu à análise de conteúdo do corpus selecionado, que resultou nas categorias “Linguagem e identidade”, “Choque cultural” e “Estereótipos”. Este artigo enfoca a primeira categoria, discutindo relações entre a linguagem e a constituição da identidade do sujeito que viaja e cuja percepção oscila entre o ponto de vista do viajante e o do turista. Nas crônicas em análise, “O Tartamudo do Kurfürstendamm” e “Vida Organizada”, prevalece a figura do viajante, que, por meio da narrativa, possibilita ao leitor reflexões pautadas na identidade inacabada, que é própria do sujeito que se coloca em relação com o outro, e na linguagem, já que a comunicação é gerada dentro de um contexto mediante associações. DOI: https://doi.org/10.47295/mgren.v9i2.231

Indicações Técnicas para o Cultivo de Milho e de Sorgo no Rio Grande do Sul Safras 2017/2018 e 2018/2019.

bitstream/item/170532/1/Milho-e-Sorgo-2017-28122017.pdfAna Paula Schneid Afonso da Rosa, Beatriz Marti Emygdio, Noryam Bervian Bispo, editores técnicos

Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK

This is an Author's Accepted Manuscript of an article published in Accounting and Business Research, 42(4), 441 - 468, 2012, copyright Taylor & Francis, available online at: http://www.tandfonline.com/10.1080/00014788.2012.667969.This study investigates the link between the auditing and filing choices made by a sample of 592 small private companies, which includes 419 micro-companies. It examines decisions made in connection with the 2006 accounts following UK's adoption of the maximum EU size thresholds in 2004, and the impact of the proposed Directive on the annual accounts of micro-companies. The research extends the model of cost, management and agency factors associated with voluntary audit, and develops a complementary model for voluntary full accounts. The results show the benefits of placing full audited accounts on public record that outweigh the costs for a significant proportion of companies. In non-micro small companies, voluntary audit is determined by cost and agency factors, whereas in micro-companies it is driven by cost, management and agency factors. In both groups, the predictors of voluntary full accounts include management and agency factors, and choosing voluntary audit is one of the key factors. The study provides models that can be tested in other jurisdictions to provide evidence of the needs of micro-companies, and the discussion of the methodological challenges for small company researchers in the UK makes further contribution to the literature

Accounting for extractive industries: has IFRS 6 harmonized accounting practices by extractive industries? [forthcoming]

Accounting for extractive industries has historically been practiced by one of a number of methods: successful efforts, full costing, area of interest, appropriation and reserve recognition accounting. The choice of method adopted leads to different accounting figures. The difference in the treatment of the costs leads to different accounting figures being reported in the financial statements of extractive companies. This makes the “tell it like it is” criteria of accounting functioning differently making it difficult for stakeholders to make like with like comparisons for decision making purposes. These difficulties culminated into the release IFRS 6: an international financial reporting standard for the extractive industries, to help harmonise the accounting practice. This paper, through content analysis of 122 annual reports of upstream oil and gas companies from around the world, investigates the role of IFRS 6 in harmonising accounting practices by extractive industries. Our analysis identifies 7 types of companies, these differ in their compliance with the IFRS 6. Hence, we conclude that the IFRS 6 has made some success in harmonising accounting treatments of exploration and evaluation expense. However this is a limited success and more needs to be done in order to achieve wider harmonisation for the extractive industries

Accountability and not-for-profit organisations: implications for developing international financial reporting standards

This paper provides empirical evidence which informs contemporary debates on developing international financial reporting standards for not-for-profit organisations (NPOs) (CCAB, 2013a,b; IFRS Foundation, 2015). Drawing on a global survey with respondents showing experience of NPO reporting in 179 countries, we explore: practice and beliefs about NPO financial reporting internationally; perceptions of accountability between NPOs and stakeholders; and implications for developing international financial reporting standards. Interpreting our research in the context of accountability, we find considerable support for developing international financial reporting standards for NPOs, recognising broad stewardship accountability to all stakeholders as important, but prioritising accountability upwards to external funders and regulators

Influence of transnational economic alliances on the IFRS convergence decision in India - institutional perspectives

This study contributes to the literature on global governance by highlighting the importance of not losing sight of the nation state as an important player in the transnational governance arena. Specifically, literature on global (accounting) regulation devotes a great deal of attention to the roles of organisations and agencies with transnational remit (such as global standard setters, donor agencies) while often downplaying the significant impacts of the more traditional cross-country links forged through economic relationships and resource dependencies between national and transnational institutional fields. This was specially noted in the case of the indirect influences of the US’s decision to delay IFRS convergence. While being interpreted as an indirect source of influence, such a decision played a very significant role on the convergence negotiations in India. The study shows how the US influence was channelled through Japan with which India has significant trade and economic relations and, most importantly, holds a joint forum specifically to discuss convergence issues. The consequences of India’s links with countries such as US and Japan in the decision-making process provide a vivid indication of the important roles of cross-governmental relationships in the global governance arena, and also question the position of transnational organisations as pervasive powers in such governance. The study’s findings clearly demonstrate that the pursuit of full IFRS convergence strongly favoured by the transnational forces was invariably challenged in the Indian context by the influences of powerful nation states advocating a more cautious approach

Planetary Boundaries and Sustainability Indicators. A Survey of Corporate Reporting Boundaries

The aim of this research is two fold: (a) to inquire into the methodological foundations of boundary setting for improved sustainability reporting and (b) to explore current corporate practice in this area, with a particular emphasis on environmental indicators. The paper contends that the boundaries of significant sustainability indicators should encompass all entities over which there is sustainability control, together with indirect impacts arising from activities across the supply chain, and not merely direct impacts caused by entities within boundaries based on financial control. The paper explores, through an empirical study of the sustainability reports disclosed by some of the top FT500 companies, how corporations are setting environmental boundaries in practice. Results show a lack of ambition in the practice of setting organizational and operational boundaries. Most reporting entities define organizational boundaries restricted to financial control, and most of the indirect environmental impacts sought remain undisclose

International practices, beliefs and values in not-for-profit financial reporting

Financial reporting is an important aspect of not-for-profit organisations’ (NPOs’) discharge of accountability, particularly for donations and funding. Nevertheless, NPO financial reporting lacks a global approach. Drawing on a multi-national survey attracting more than 600 respondents, this paper utilises a pattern-matching methodology to capturing institutional logics. We uncover tension between NPO financial reporting practice (underpinned by symbolic and material carriers of a local financial reporting logic), and a majority belief that NPO international financial reporting standards should be developed and followed. Conflict between local practice and stakeholder beliefs is evident. Significant belief differences across key stakeholder groups will likely impact NPO financial reporting development