Um modelo para análise socioeconômica da criminalidade no município de Aracaju

Este trabalho tem por objetivo investigar as razões socioeconômicas da criminalidade em Aracaju, a partir de fontes primárias e secundárias de informação. Para tanto, parte-se de uma análise teórica, na qual foram identificadas quatro hipóteses explicativas para a criminalidade: (i) ato racional deliberado; (ii) relacionada com o ciclo econômico; (iii) decorrente da maior desigualdade social existente na economia contemporânea e; (iv) não diretamente relacionada com variáveis socioeconômicas. A seção seguinte descreve a metodologia empregada para a construção do banco de dados e para a análise por meio de regressão do tipo stepwise. Na última seção são apresentados os resultados: o modelo explica 90% do comportamento dos crimes contra o patrimônio, e as variáveis responsáveis por tal comportamento são: a concentração de renda, características da infra-estrutura existente nos bairros, a baixa densidade demográfica e a menor participação dos jovens no total da população.________________________________________________________________________________________ ABSTRACT: This paper aims to investigate the socioeconomic reasons of criminality in Aracaju/SE, using primary and secondary sources of information. Beginning with a theoretical analysis, we identified four hyphotesis to the criminality which are: (i) a deliberated rational action; (ii) related to the economic cycle; (iii) consequence of the growing social inequality in the contemporary economy and (iv) not directly related to the socioeconomic reasons. The next section describes the methodology employed to construct the database and for analysis through stepwise regression. The results are presented in the last section: our model explains 90% of the property crime behavior, mainly due: income inequality, existing characteristics of infrastructure in the city districts, low demographic density and low rate of youths participation in the whole population

Multiple Origins of Accounting? An Early Italian Example of the Development of Accounting for Managerial Purposes

Utilising archival materials relating to an Italian pottery manufacturer, Manifattura Ginori, this paper examines the development of the company's accounting system during the 19th century. By the early 1800s, Manifattura Ginori is shown to have developed a double-entry bookkeeping system and to have carried out cost calculations. Deficiencies in the archive unfortunately do not enable us to determine precisely the nature of the links between the cost calculations and the financial accounting system during the early decades of the 19th century. However, as the century wore on, and the business moved from being an artisanal based manufacturer of high quality porcelain to a large-scale, industrial producer of utilitarian wares, Manifattura Ginori developed its system of accounting to reflect organisational changes and managerial needs. The Ginori archives therefore not only provide us with a rare glimpse of accounting in an early industrial context in Italy, but also of the use of accounting as a mechanism for business management and control in a non-Anglo-Saxon context. In particular it allows us to examine the role of accountants, to throw light on factors causing accounting change, and the relevance of alternative theoretical paradigms in interpreting such changes. By placing the experiences of Manifattura Ginori in a context of developments elsewhere in Europe, especially Britain and France, some implications can be drawn regarding the possibility of multiple origins of accounting ideas.