This research aims to grasp which factors influence the generation Y to choose accounting as its career. A significant decline in the number of candidates willing to pursue a career as accountant has been observed abroad - USA, Australia, and Japan. However, in other countries - Brazil, Singapore, and Hong Kong - the opposite has been observed. Another issue is the decline in educational qualification of those pursuing an accounting career, contributing in a way that many talented students change their career choice. This may be explained by the fact that people tend to believe accounting is an exact science, full of calculations, boring, and not very creative, bringing an unbalance between the traits an individual should have according to the job market and those perceived by society. In order to give a contribution to literature concerning the factors that influence the generation Y in its career choice, a goal of this research was conducting an exploratory study where some hypotheses were formulated to support the discussion. We used Mannheim's Generational Theory and the literature on career choice. Data collection was carried out using a questionnaire, based on Schwartz's Portrait Value Questionnaire and Germeijs and Verschueren's Student Choice Task Inventory, adapted through focus group interview. Data were fully collected online and the sample consisted of 665 subjects. The results showed that people who chose accounting as their career were influenced by factors such as creativity, independence, challenging and dynamic environment, job security, money-making, job availability, and other significant people - friends and teachers. The subjects were not influenced by social factors, such as working with people and making contributions to society and family. They wish for more autonomy, creativity, and flexibility at work, and people still care about job security and money-making.

No abstract

Objetivou-se identificar o custo direto médio total da hemodiálise convencional realizada por técnicos de enfermagem a pacientes com lesão renal aguda em Unidade de Terapia Intensiva Adulto. Pesquisa quantitativa em estudo de caso, realizada em hospital público de ensino e pesquisa, entre janeiro e abril de 2014. Calculou-se o custo direto médio das etapas constituintes da hemodiálise multiplicando-se o tempo despendido na sua execução pelo custo unitário da mão-de-obra direta, somando-se ao custo dos materiais, soluções e medicamentos. Obteve-se o custo direto médio total de R$ 434,83 (DP= 65,10) que foi impactado pelos custos diretos médios das etapas “monitorização” (R$ 205,58), “preparo da máquina e do circuito extracorpóreo” (R$ 120,96) e “desinfecção interna e limpeza da máquina” (R$ 42,10). Conclui-se que a metodologia proposta poderá ser reproduzida em outras Unidades de Terapia Intensiva subsidiando a tomada de decisões com vistas à eficiência alocativa dos recursos envolvidos na consecução da hemodiálise convencional.

No abstract

There is a socially constructed perception that people with mental illnesses do not have the resilience to endure the pressures of the capitalist model of work. Solidarity economy (SE) appears as an alternative for the inclusion of mentally ill people in the realm of work and productivity, enabling them to (re)produce their subjectivities. In this study, we develop a critical reflection on the possibilities of entrepreneuring, solidarity economy, and financial/accounting literacy as tools towards a health promotion strategy that empowers and allows the emancipation of the individuals, so that they may (re)write their stories and give society an account of themselves other than their mental illness. This paper starts from the analysis of the experience of two Brazilian se ventures engaged in mental health promotion, in which we proposed and conducted a financial education program aimed at providing SE worker-members with tools to actively participate in discussions about financial and accounting-related decisions. Afterwards, we engaged in an action research exercise, building on lessons learned: the importance of abandoning preconceived ideas of mental illness and relying on sharing experiences and participation; and how real-life struggles are a source of knowledge, as discussed through the concept of “learning by doing.”

Telefone: (11) 30915820 RESUMO A maioria dos contratos imobiliários são de longo prazo, pois as obras se estendem por mais de um ano. O setor imobiliário e de construção civil vem ganhando visibilidade no país, principalmente após a crise imobiliária nos EUA e a abertura de capital de diversas empresas entre 2004 e 2007. Dado o crescimento do setor nos últimos anos no país e sua importância para a economia aliado a convergência brasileira para as normas contábeis internacionais, se faz importante que os preparadores e usuários das demonstrações financeiras e seus preparadores estejam compreendendo as novas práticas de contabilidade. Uma controvérsia na contabilização destes contratos refere-se ao momento do reconhecimento da receita. O objetivo do presente trabalho é analisar a percepção dos usuários brasileiros -analistas, gerentes,

No abstract

No abstract