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Purpose: Identify the perception of students of Applied Social Sciences courses regarding the impact of the Covid-19 pandemic during their training the impacts at universities in the state of Paraná. Methodology: Data collection took place through an online questionnaire and had the participation of 115 students from two universities in Paraná. The questionnaire had open and closed questions and was divided into sections with demographic information, and the student's perception of the impact of the pandemic, for the analysis of closed questions, descriptive statistics was used, for open questions, content analysis was used. Results: As for remote teaching, approximately 72% of respondents reported difficulties in concentrating during classes, 80% of students thought about dropping out of the course during the pandemic and about 81% of respondents said that their studies were negatively affected by the pandemic, some factors pointed out by the students were the accumulation of academic activities, the unpreparedness of these students for self-study and the lack of an adequate environment for learning. Contributions of the Study: The work contributed to the academic society by identifying the negative perception that students had during remote teaching, to the literature on the impacts of the pandemic on higher education, because according to the students' perception, the pandemic had negative impacts on learning in their respective courses, in addition, the result indicates that students of Applied Social Sciences, in most of them do not have a very high family income and thus structural problems have arisen to follow classes in remote teaching, in this sense, public bodies need to pay attention to this type of need and adapt teaching to the conditions of these students. [ABSTRACT FROM AUTHOR]

Copyright of Journal Public Administration & Social Management / Administração Pública e Gestão Social is the property of Administracao Publica e Gestao Social and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Evidenciação Contábil & Finanças is the property of Revista Evidenciacao Contabil & Financas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Ciência da Informação is the property of Instituto Brasileiro de Informacao em Ciencia e Tecnologia (IBICT) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: Analyze the level of environmental disclosure in Natura Cosmetics S.A.'s sustainability reports from 2001 to 2019 in the light of the Voluntary Disclosure Theory Methodology: We use the methodology developed by Clarkson et al. (2008), for data collection and analysis. The authors develop an index to assess the level of voluntary disclosure on environmental policies, performance and inputs, which are divided into 29 hard disclosure items and 16 soft disclosure items. Results: The results show that the maximum score obtained by the company is 59 (among the 95 possible points), reached in 2013 in the report of the GRI indicators. Additionally, regarding the hard items, the variation in the level of disclosure is from 9% to 49%, while for soft items the variation is from 19% to 88%. Contributions of the Study: The practical and theoretical contribution of the research is linked to the environmental disclosure of a large national company involved with the environment, in addition to increasing the literature on national environmental dissemination. [ABSTRACT FROM AUTHOR]

Copyright of Capital Científico is the property of Universidade Estadual do Centro-Oeste, Setor de Ciencias Sociais Aplicadas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Environmental expenditure can be classified as an indicator to measure the efforts of public agents with the environment. Cities and countries seek to understand the determinants of environmental spending over time. This research aims to analyze the variables that influence the environmental spending of Brazilian municipalities between the years 2012 and 2016. Thus, this research helps fill the gap on lack of longitudinal research that involves local contexts in relation to public municipal expenditures on the environment. The research method consists of the panel data model. Data were collected on the environmental expenditures of the municipalities and other variables of 4269 Brazilian municipalities, the collection generated 21,329 observations. The results showed that the municipalities of the state of Amapá had better relative expenditure averages, it was also observed that the municipalities in the Northeast region show the worst results. The municipality of Itamaracá, located in the state of Pernambuco, presented the best percentage of the country, 9.47% of the environmental expenditure in relation to total expenditure. Regarding the results of panel data, the variables revenue, population, density, GDP, and HDI presented significance in all models; the models estimated by fixed effects ensure the consistency of the parameters. [ABSTRACT FROM AUTHOR]

O aumento no número de instituições de ensino superior que oferecem o curso de Ciências Contábeis fez o Conselho Federal de Contabilidade instituir o Exame de Suficiência. O estudo teve como objetivo comparar as questões desse exame com o conteúdo da Matriz Curricular de um curso de Ciências Contábeis de uma instituição de Ensino Superior Público localizado no Norte do Paraná e verificar se as disciplinas dessa matriz estão relacionadas com as questões do Exame. Foram analisadas as provas do Exame de Suficiência do ano de 2011 até o ano de 2014, as questões foram classificadas conforme as disciplinas do edital do exame. Os conteúdos que constam na matriz também foram classificadas conforme essas disciplinas. Após a análise de dados os resultados obtidos demonstram que a disciplina mais exigida é a de Contabilidade Geral e que a Instituição estudada apresenta em sua maioria disciplinas que tem carga horária compatível com a quantidade de questões exigidas no Exame. [ABSTRACT FROM AUTHOR]

Currently, businesses face an information disclosure approach involving the triple bottom line (social, environmental, and financial). This paper aims to investigate the relationship between corporate social responsibility (CSR) information and financial reporting quality (FRQ). We argue that CSR companies behave differently in preparing financial accounting reports. Recent literature supports this theme, providing two distinct hypotheses: transparent financial reporting and retreatment. We used a sample of 1,181 companies from the years 2012 to 2016 to identify if socially responsible companies have better quality financial accounting information. In contrast to the hypotheses raised, we didn't find a relationship between the CSR disclosures and the FRQ proxies. This suggests that sustainable companies do not explain lower or higher levels of earnings management. Our findings remain unchanged when we replace results management through discretionary accruals for manipulations of operating activities. Estimates with comparable samples also didn't change the interpretations of the results. [ABSTRACT FROM AUTHOR]