Grau de acabamento e unidades equivalentes de produção: uma abordagem conceitual e empírica

This paper focuses on how to determine the finishing level used in calculating the equivalent production units in the continuous process costing system. The hypothesis was established that cost accounting theory does not offer an objective solution for the calculation of the finishing level and, consequently, enterprises do not adopt the fundamental theoretical concepts about the inventory evaluation of goods in process and finished goods in continuous production industries. A collection of classic cost accounting works was revised¹ , which revealed that there does not exist any objective indication about how to measure the finishing level. In this paper, a method for finishing level measurement is presented and an exploratory study is developed, which aims at obtaining practical knowledge about the reality of the enterprises in relation to the subject discussed in this paper. The bibliographical and empirical researches indicate the validity of the hypothesis established.Este artigo tem como objeto de estudo o problema da determinação do grau de acabamento utilizado no processo de cálculo das unidades equivalentes de produção no sistema de custeio por processo contínuo. Foi estabelecida a hipótese que a teoria da contabilidade de custos não oferece uma solução objetiva para o cálculo do grau de acabamento e, dessa forma, as empresas não adotam os conceitos teóricos fundamentais definidos pela teoria, no que diz respeito à valorização do estoque de produtos em processo e valorização dos produtos acabados em indústriais de produção contínua A revisão da literatura, considerando-se um grupo de obras de autores clássicos da contabilidade de custos, constatou que não existe indicação objetiva da forma de cálculo do grau de acabamento. Este trabalho apresenta um método para cálculo do grau de acabamento e um estudo exploratório desenvolvido com a finalidade de se obter um conhecimento pragmático sobre a realidade das empresas quanto ao tema em questão. As pesquisas bibliográfica e empírica indicam a validade da hipótese estabelecida

CONTRIBUIÇÕES CIENTÍFICAS DOS DOUTORES EM CIÊNCIAS CONTÁBEIS: UMA ANÁLISE DOS CURRICULA LATTES

The Brazilian higher education has a short story, even when compared to Latin American standards. Even with the youth of our educational system, and therefore scientific, in recent decades, there was a growing segment of Science and Technology, as evidenced both by international indicators as the scientific production indexing assigned by the Institute for Scientific Information (ISI, Philadelphia, USA). In many areas, however, research has not yet been consolidated, as the case of Accounting Sciences. Thus, the objective of this article was to collect and characterize scientific contributions from PhD degree in Accounting Sciences. The strategy of survey information, of data and evidence taken was to consult through Internet all Curricula Lattes of 125 titrated PhD degree up to 31/12/2005. The research findings showed worrying quantities about academic contributions of titrated PhD degree. About a third of them never published a scientific paper in journals or events or, if they made, it was made before 31/12/2004. As for participation in activities linked to academy, it is clear the presentment of total concentration of these activities in the hands of very few PhD degree. The conclusion is that the returns that PhD degree in Accounting should be bringing to science, mainly because they have studied in a public institution, do not have met the expectationsO ensino superior brasileiro tem uma história curta, até quando comparada aos padrões latino-americanos. Mesmo com a juventude do nosso sistema educacional e, consequentemente científico, nas últimas décadas houve um crescimento no segmento de Ciência e Tecnologia, comprovado tanto pelos indicadores internacionais quanto pela produção científica qualificada pela indexação do Institute for Scientific Information (ISI, Filadélfia, EUA).  Em muitas áreas, no entanto, a pesquisa ainda não se encontra consolidada, caso das Ciências Contábeis. Assim, o objetivo deste artigo foi levantar e caracterizar contribuições científicas dos doutores em Ciências Contábeis. A estratégia de levantamento de informações, dados e evidências adotadas foi a consulta através da Internet a todos os Curricula Lattes de 125 doutores titulados até 31/12/2005. Os achados da pesquisa apresentaram números preocupantes quanto às contribuições científicas dos titulados. Cerca de um terço deles nunca publicaram um artigo científico em periódicos ou eventos ou, se o fizeram, foi feito antes de 31/12/2004. Quanto às participações em atividades vinculadas à academia, evidencia-se o quadro de total concentração dessas atividades nas mãos de pouquíssimos doutores. A conclusão é que as retribuições que os doutores em Ciências Contábeis deveriam estar trazendo para a ciência, principalmente por terem estudado em uma instituição pública, não têm correspondido às expectativas

Physiological Interface in Online Learning Environments: Vocal Expression as an Anxiety Indicator

187 p.Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 2008.This study is rooted in Human Resource Development (HRD), and it was designed to gather evidence and support for the discussion about the use of physiological input in the online learning process, filling an existing void in the literature. Although studies on online learning and on physiological metrics exist, few initiatives covering the intersection of these topics, under circumstances explored here, are readily available. The purpose of this study was to investigate the accuracy of students' vocal cues, from naturalistic utterances, as proxies for emotion recognition in online learning settings. This exploratory research was designed under the ex post facto, nonexperimental, correlational framework to investigate and discuss the relationship between vocal cues and anxiety levels. A meticulous sampling approach was used, aiming at specific participants from a set of students of the first online course of a fully online master's program. The sample consisted of 52 participants, geographically dispersed and balanced in terms of gender. Beyond input from the related literature, a comprehensive set of statistical procedures and analyses of three main sources of data for this study (audio segments from regular participation in synchronous sessions, audio segments from final presentation of the course project, and STAI scores) yielded relevant evidence to support the central claim of the study: vocal expression, to a sound extent, accurately indicates anxiety levels of students in online learning environments. Implications for both education and practice are discussed, as well as recommendations for future research in this area.U of I OnlyRestricted to the U of I community idenfinitely during batch ingest of legacy ETD

Physiological Interface in Online Learning Environments: Vocal Expression as an Anxiety Indicator

187 p.Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 2008.This study is rooted in Human Resource Development (HRD), and it was designed to gather evidence and support for the discussion about the use of physiological input in the online learning process, filling an existing void in the literature. Although studies on online learning and on physiological metrics exist, few initiatives covering the intersection of these topics, under circumstances explored here, are readily available. The purpose of this study was to investigate the accuracy of students' vocal cues, from naturalistic utterances, as proxies for emotion recognition in online learning settings. This exploratory research was designed under the ex post facto, nonexperimental, correlational framework to investigate and discuss the relationship between vocal cues and anxiety levels. A meticulous sampling approach was used, aiming at specific participants from a set of students of the first online course of a fully online master's program. The sample consisted of 52 participants, geographically dispersed and balanced in terms of gender. Beyond input from the related literature, a comprehensive set of statistical procedures and analyses of three main sources of data for this study (audio segments from regular participation in synchronous sessions, audio segments from final presentation of the course project, and STAI scores) yielded relevant evidence to support the central claim of the study: vocal expression, to a sound extent, accurately indicates anxiety levels of students in online learning environments. Implications for both education and practice are discussed, as well as recommendations for future research in this area.U of I OnlyRestricted to the U of I community idenfinitely during batch ingest of legacy ETD

Accounting Sciences theses: an analysis of their dissemination

When a thesis is defended it moves to the condition of scientific literature, serving as a source of knowledge to other authors, thus, playing their role in the construction process and scientific development. The purpose of this study was to find evidences to allow assessing the degree of dissemination of doctoral theses in Accounting (defended in Brazil up to 12/31/2006), in the production of new knowledge. An empirical-analytical approach was used by employing bibliographic and documental research, as well as bibliometric analysis. References to doctoral theses of all articles in proceedings of USP Controllership and Accounting Conferences from 2001 to 2007 were analyzed and catalogued. Most referenced theses belong to the 90s, suggesting that a study cannot be automatically considered old or old-fashioned. Findings show a low number of quotes of theses in general (on average, 2.62% of total citations of all research materials)