En dépit d’un très impressionnant curriculum vitae (parlementaire pendant plus de quarante-quatre ans, onze fois ministre et cinq fois président du Conseil), force est de reconnaître qu’Alexandre Ribot (1842-1923) a peu retenu l’attention des historiens et quasiment disparu de la mémoire collective. Ce constat interroge d’autant plus que les sources le concernant sont particulièrement abondantes, avec notamment un très riche ensemble d’archives privées. Si notre investigation n’embrasse qu’une tranche de la longue carrière d’Alexandre Ribot (1858-1895), elle ambitionne en revanche de dépasser le strict cadre biographique pour aborder les structures politiques des débuts de la Troisième République et d’en dégager les dynamiques, inscrites dans différentes temporalités.En se structurant autour de la formation et de l’ascension politique d’Alexandre Ribot, notre recherche vise à analyser sa trajectoire en l’inscrivant dans le contexte de l’ancrage du modèle républicain français, apportant ainsi une contribution à différents chantiers historiographiques en cours concernant le « monde de la Troisième République » (G. et S. Berstein) tels que le fonctionnement du « parlementarisme absolu » (Carré de Malberg), la professionnalisation du personnel politique, ou encore l’influence du libéralisme et des libéraux dans l’installation du régime. / Despite a very impressive curriculum vitae (a parliamentarian for more than forty-four years, eleven times a minister and five times the president of the Council), one cannot but recognize that Alexandre Ribot (1842-1923) has received little attention from historians and has almost disappeared from collective memory. This raises questions, especially given the fact that the sources related to him, including a very rich set of private records, are quite abundant. Though our inquiry only covers a certain phase of Alexandre Ribot’s long career (1858-1895), it however aims at going beyond the strict biographical framework to tackle the political structures of the early Third Republic so as to identify their dynamics, embedded within different timeframes.By focusing on Alexandre Ribot’s building up as a politician and on his rise to power, this research aims at analysing his career-path while integrating it within the context of the establishment of the French Republican model. It thus makes a contribution to different ongoing historiographical initiatives regarding the “world of the Third Republic” (G. and S. Berstein), such as the working of “absolute parliamentarianism” (Carré de Malberg), the professionalization of political staff or the influence of liberalism and of the Liberals in the setting up of the regime.

Analyse du parcours et de la production du peintre brésilien Rodolpho Amoêdo (1857-1941), pensionnaire de l’Académie Impériale (brésilienne) des Beaux-Arts à Paris, entre les années 1879 et 1887. Au contact avec l’art français contemporain, mais aussi celui du XVIIIème siècle, Amoêdo va d’abord subir l’influence de certains peintres français, comme Gustave Boulanger et Alexandre Cabanel, ses premiers maîtres. Mais vers la fin de son séjour parisien, il passe à s’intéresser à l’art de Puvis de Chavannes. Ses toiles deviennent alors plus claires et se rapprochent maintes fois d’un style pré-symboliste. De retour au Brésil en 1888, il s’intéresse à la littérature de son temps et il participe à divers cercles formés par de célèbres hommes de lettres à Rio de Janeiro. Sa peinture toujours académique dans la facture et romantique dans son contexte va évoluer vers un style réaliste plus intimiste et psychologique. Souvent la femme actuelle prenait une œuvre place importante dans ses représentations. Dans ce sens, il devient très à l’écoute de l’art de James Tissot. Toutefois, ses œuvres imprégnées de théâtralité font preuve d’originalité : tant au niveau de la composition comme de la mise-en-scène des personnages. Sa science des techniques de peinture et les idées positivistes ont aussi joué un rôle dans sa conception de l’art. Commentaires et critiques sur les œuvres présentées par l’artiste lors des Salons parisiens, des expositions brésiliennes et internationales. Comme enseignant dévoué à l’école des Beaux-Arts de Rio de Janeiro, il a collaboré directement au développement de l’art au Brésil, en particulier dans la période de transition entre l’art académique du XIXème et l’art moderne du XXème siècle. / Analysis of Brazilian painter Rodolpho Amoêdo’s (1857-1941) career path and works who earned a grant from Brazilian Imperial Academy of Fine Arts to stay in Paris between 1879 and 1887. Exposure to French contemporary art but also to that of the XVIIIth century, at the beginning, Amoêdo is influenced by French painters like Gustave Boulanger and Alexandre Cabanel, his first professors. At the end of his Paris stay, he gets closer to Puvis de Chavannes. His paintings become lighter, in a pre-symbolist style. Back to Brazil, in 1888, he is fond of literature and takes part to several societies founded by famous writers in Rio de Janeiro. His paintings, academic in their style but romantic in their environment, become more realistic and include greater personal and psychological dimensions. Occurrences of modern ladies in his works are more frequent : his works are closer to James Tissot’s ones. However, they encompass theatrical aspects which make them unique at the general organization level as well as at the direction of characters. His views about art were also founded on his deep knowledge of painting techniques and on positivism. Comments and critical analysis of works presented by the artist at exhibitions in Paris or at local or international exhibitions in Brazil. As a devoted professor at Rio de Janeiro School of Fine Arts, he worked directly for developing art in Brazil, especially during the transition period between XIXth century academic art and XXth century modern art.

210f. / Submitted by Suelen Reis (suziy.ellen@gmail.com) on 2013-04-22T17:26:19Z No. of bitstreams: 1 Dissertacao Lais Souzaseg.pdf: 3164865 bytes, checksum: 136fb7e2193381a46bd6f46ee50bf749 (MD5) / Approved for entry into archive by Rodrigo Meirelles(rodrigomei@ufba.br) on 2013-05-11T15:27:32Z (GMT) No. of bitstreams: 1 Dissertacao Lais Souzaseg.pdf: 3164865 bytes, checksum: 136fb7e2193381a46bd6f46ee50bf749 (MD5) / Made available in DSpace on 2013-05-11T15:27:33Z (GMT). No. of bitstreams: 1 Dissertacao Lais Souzaseg.pdf: 3164865 bytes, checksum: 136fb7e2193381a46bd6f46ee50bf749 (MD5) Previous issue date: 2008 / No ano de 1685 foi publicado o tratado Arte de crear bem os filhos na idade da Puericia de autoria do padre Alexandre de Gusmão (1629 † 1724), membro da Companhia de Jesus na Província do Brasil. Em 1686, por iniciativa do jesuíta, foi principiada a fundação do Seminário de Belém no Recôncavo da Capitania da Bahia, dedicado à educação de meninos nas “letras e bons costumes”. Este estudo tem por tema central o que subjaz a estas “obras” – as prescrições quanto às práticas educativas para as infâncias. A partir da prédica do padre sobre a importância da educação, e das recomendações para o “bem criar”, assim como do projeto pedagógico encerrado no Seminário de Belém, buscamos compor capítulos de uma História das Infâncias no mundo luso-brasileiro de fins do século XVII e princípios do século XVIII. / Salvador

Made available in DSpace on 2016-06-02T19:35:59Z (GMT). No. of bitstreams: 1 6652.pdf: 2759252 bytes, checksum: 816a35a3e0d4e9d35af4331401fae843 (MD5) Previous issue date: 2014-12-16 / The present PHD thesis is intended to understand the formal aspects of colonial society. In this sense, Alexandre of Gusmão appears in this survey as a man whose ability to pedagogical application manifested in the founding of the Seminary of the Belém of Cachoeira. But for he found the Seminar there was an influence, an inspiration that led to this project. Starting from the Council of Trent and understanding as Alexandre of Gusmão sought the Founder of the Society of Jesus (Ignasio of Loyola) and jesuit intellectual enthusiasm for the project, unveils a tangle of strands, which enables the analysis not only of Alexandre of Gusmão, but of all the colonial context. Thus, we understand that Alexandre of Gusmão is a product of the educational constitution that has occurred in Brazilian lands; history of pedagogy that firm by the numbers of colleges founded by the jesuits relation with the metropolis. As the jesuits cultivated Luso-European Culture, by way of rationalizing the world, how come a pedagogical possibilities of application in the documents guided the Society of Jesus. Anyway, not only the intellectuals of the Society of Jesus, but the documents, the Ratio Studiorum and the Constitutions of the Society of Jesus, inspired Alexandre of Gusmão which adopts and creates, along with Manuel Correia As Regras do Seminário de Belém da Cachoeira forming the basis of a statute that would be applied by Alexandre of Gusmão to educate boys in Brasílica Colony. His whole way of seeing the school world, the rules for students, teacher, functionary, hours of visits, vacations and recreation, religious ritual, masses, reflection, etc, lead to practice good manners. / A presente tese tem por finalidade compreender os aspectos formais da sociedade colonial. Nesse sentido, Alexandre de Gusmão aparece nesta pesquisa como um homem cuja possibilidade de aplicação pedagógica se manifestou na fundação do Seminário de Belém da Cachoeira. Mas, para ele fundar o Seminário, existiu uma influência, uma inspiração que o levou a esse projeto. Partindo do Concílio de Trento e entendendo como Alexandre de Gusmão buscou do Fundador da Companhia de Jesus (Inácio de Loyola) e dos intelectuais jesuítas entusiasmo para o projeto, desvelou-se um emaranhado de vertentes que possibilitam a análise não apenas de Alexandre de Gusmão, mas de todo o contexto colonial. Assim, entendemos que Alexandre de Gusmão é um produto da constituição educativa que ocorreu nas terras brasílicas; história da pedagogia que se firma pelos números de colégios fundados, pela relação dos jesuítas com a metrópole. A pesquisa apresenta como os jesuítas cultivavam a cultura luso-europeia, pela forma de racionalizar o mundo, de que maneira aparecem possibilidades de uma aplicação pedagógica pautada nos documentos da Companhia de Jesus. Não só os intelectuais da Companhia de Jesus, mas os documentos, o Ratio Studiorum e as Constituições da Companhia de Jesus, inspiraram Alexandre de Gusmão a adotar e criar, com Manuel Correia, As Regras do Seminário de Belém da Cachoeira. Estas foram a base de um estatuto aplicado por Alexandre de Gusmão para educar meninos na colônia brasílica. Toda sua forma de ver o mundo escolar, as regras para os alunos, professores, funcionários, as horas de visitas, férias e recreio, o ritual religioso, as missas, a reflexão e outros conduzem para a prática dos bons costumes.

Este trabalho estuda a disputa entre Brasil e França sobre a exata delimitação da fronteira entre o Império brasileiro e a Guiana Francesa no Segundo Reinado. Esta querela, só resolvida na República, transformou-se a partir da década de 1840 numa questão de erudição histórico-geográfica, a partir da concordância entre as partes de que a definição da fronteira dependia da correta interpretação do tratado diplomático que a havia estipulado, o Tratado de Utrecht de 1713. O fim de uma rodada de negociações entre os governos, em 1856, transferiu a questão para a esfera pública, tornando-a objeto de publicações em periódicos, obras de história, e debates em sociedades letradas. No Brasil, no final da década de 1850, início da de 1860, duas respostas à questão foram tentadas, as de Joaquim Caetano da Silva (1810-1873) e Alexandre José de Melo Morais (1816-1882): enquanto o primeiro teve seu trabalho considerado modelo de erudição, o segundo foi visto apenas como um compilador, e sua obra entendida como fonte para outros estudiosos. Esta questão, enquanto debate erudito, revela muito sobre os procedimentos metodológicos que a historiografia oitocentista brasileira conhecia, e as diferenças entre as respostas dos dois autores citados iluminam a variedade de possibilidades de escrita da história naquele contexto / This work studies the dispute between Brazil and France regarding the delimitation of the exact frontier of the Brazilian empire with the French Guiana during the reign of D. Pedro II. This contend, only solved in Brazil\'s Republican period, became in the beginning of the 1840\'s a question of historical and geographical erudition, since both parties agreed that the definition of the frontier depended upon the correct interpretation of the diplomatic treaty that had stipulated the limits, the Treaty of Utrecht of 1713. The end of a round of negotiations between both countries, in 1856, transferred the dispute to the public sphere, making it an object of publications in periodicals, historical works, and of debates in literary societies. In Brazil, at the end of the 1850\'s, beginning of the 1860\'s, two answers to the problem were proposed, one by Joaquim Caetano da Silva (1810-1873), the other by Alexandre José de Melo Morais (1816-1882): while the work of the former was regarded as a model of erudition, the latter was seen as a compiler, and his work as only a source for others. This question, as an erudite debate, shows a lot about the methodological procedures known by the Brazilian historiography of the 1800\'s, and the differences between the two authors mentioned illuminate the variety of possibilities of historical writing in that context

Este trabalho procura oferecer uma nova narrativa biográfica para o compositor de São Paulo e crítico musical do Correio Paulistano Alexandre Levy (1864-1892). Procurou-se assim atenuar a imagem construída para o compositor pelas obras tradicionais da historiografia musical brasileira, que são marcadas fortemente por uma perspectiva nacionalista. Assumiuse como pressuposto do trabalho uma clara explicitação metodológica e axiológica. Enquanto método, recorreu-se à interdisciplinaridade como recurso importante para a solução dos impasses e ambigüidades que se apresentaram. Essa tarefa foi alcançada através da aproximação concreta com a história cultural através de seus temas e reflexões. Utilizou-se como fontes primárias um conjunto de 17 artigos de Levy, assinados sob pseudônimo de Figarote. Entre as outras fontes, destacam-se ainda obras da historiografia da cultura e musicológicas. Este trabalho apresenta como resultado uma imagem de certo modo nova para Alexandre Levy. Constatou-se a modernidade do compositor, não reconhecível em trabalhos anteriores. Pode-se verificar a proximidade de Levy com os demais intelectuais da belle époque brasileira, período de engajamento intelectual, de preocupações modernizadoras, de interesse pelo instrumental cientificista, e também de perspectiva naturalista. / The purpose of this dissertation is to offer a new biographical narrative for the São Paulo composer and musical critic of Correio Paulistano Alexandre Levy (1864-1892). Therefore, one attempted to attenuate the image created for the composer by the traditional works of the Brazilian musical historiography, which are strongly noticeable by a nationalist perspective. It was assumed as a premise of the paper a clear methodological and axiological explicitness. In terms of method, one resorted to interdisciplinarity as an important resource for the solution of the deadlocks and ambiguities presented. This task was reached through the concrete approximation with cultural history through its subjects and reflections. One used as primary sources an ensemble of 17 articles by Levy, signed under the pseudonym of Figarote. In addition, works of the historiography of culture and musicology were employed as sources. This paper is presented as the result of an image, in a certain way, new to Alexandre Levy. It corroborates the modernity of the composer, not identifiable in previous papers. One may conclude on Levys proximity with the other intellectuals of the Brazilian belle époque, a period of intellectual involvement, modernizing concerns, interest for the scientific instrumental and also naturalist perspective.

Cette recherche porte sur l’analyse de la poésie d’Alexandre O’Neill, poète portugais de la seconde moitié du XXe siècle. O’Neill débute sa carrière en fondant le Mouvement Surréaliste de Lisbonne en 1947,mouvement artistique et littéraire bien postérieur à l’école française, et créé en contestation au régime salazariste. En 1951, avec la publication de Tempo de Fantasmas, son premier recueil de poèmes, le poète se détache radicalement du mouvement pour s’orienter vers une poésie originale. Pourtant, il restera longtemps considéré par les critiques comme un poète surréaliste. Son projet de transformation du réel se caractérise, dès le salazarisme, par une approche singulière du quotidien. Transformation du réel à travers l’éclatement du langage, transgressions du discours officiel dans le but d’attaquer le système politique en vigueur et les mœurs de la société portugaise, attaques humoristiques contre les canons de la littérature de ce pays : O’Neill utilise les ressorts de l’écriture surréaliste, mais les oriente vers une transgression spécifique. Son refus du langage lorsque celui-ci est circonscrit dans son usage ordinaire, son exploitation de la vie quotidienne, de l’observation du peuple et de ses questions identitaires et sociales forgent un matériau poétique singulier, dont l’horizon est émancipateur : il faut accéder poétiquement aux possibilités de construction d’une autre réalité.Libérateur et ferment de pensée, il démontre, par sa poétique, que d’autres manières d’utiliser le langage sont possibles, et que ce langage parviendra à recréer le monde : en remettant en question le système normatif de la représentation du réel, il crée une poétique de l’humain. / This research focuses on the analysis of the poetry of Alexandre O’Neill, a Portuguese poet from the second half of the twentieth century. O’Neill began his career as founder of the Surrealist Movement of Lisbonin 1947, an artistic and literary movement created thirty years after the French school, in opposition to theSalazar dictatorship. In 1951, with the publication of Tempo de Fantasmas, his first collection of poems,O’Neill radically detaches himself from the movement and creates an original form of poetry. Yet the criticswill, for a long time, consider him a surrealist poet. His project to transform reality is characterised by a singular approach to daily life. The transformation of reality through bursts of language, the transgression ofofficial discourse as an attack towards the political system and the morals of Portuguese society, the humorous attack against his country’s entire literature canon: O’Neill uses elements of surrealist writing and directs it towards a specific transgression. He refuses to limit language to an ordinary usage; his exploitation of everydayness, along with his observation of people, of their identity and of social matters, forge a singular poetical material with an emancipatory horizon: it is necessary to reach possibilities of building a different reality through poetry. As a liberator and a catalyst of thought, he shows, through his poetry, other ways in which the use of language is possible. This language is capable of transforming the world: by challenging the normative system of the normative system of representing reality, O’Neill creates the poetics of humans.

Le mérite et la gloire de Galilée sont largement reconnus par ses commentateurs. La grande majorité des historiens lui octroie la paternité de la science moderne. Mais les lieux communs s’arrêtent à ces considérations. Tout se passe comme si le physicien florentin refusait tout enfermement méthodologique préférant prendre la couleur idéologique de ses exégètes. Il constitue un sujet de premier ordre en philosophie des sciences. Le développement de cette dernière, conçue comme discipline à part entière au début du XXe Siècle, s’est accompagnée en France d’une réflexion accrue sur lascience moderne et la philosophie qui la sous-tend. La glorification rationaliste des Lumières et du positivisme avait fait de Galilée le héros qui a permis de mettre la mécanique classique en lieu et place de l’ancienne physique aristotélicienne. Il était considéré par Comte comme l’inventeur de la Science. Au début du XXe S., le temps des révisions était venu. L’empirisme des Lumières et les faits généraux d’Auguste Comte laissent place à une conception aprioriste de la physique moderne défendue par Paul Tannery. La philosophie des sciences en France telle que nous la connaissons estnée avec les travaux de Tannery et de Gaston Milhaud. Si l’image de Galilée dans la pensée de Tannery est très proche de la perception d’Alexandre Koyré de la science moderne, Pierre Duhem, lui, se met en désaccord avec ses deux compatriotes en défendant l’idée d’une continuité entre la science médiévale et la science classique. / Galileo’s merit and fame are largely acknowledged by his commentators. The majority of philosophers refer to him as the father of modern science. But commonplaces stop with these considerations. Everything takes place as if the Florentine physicist refused any methodological imprisonment and did not mind taking the ideological color of his interpreters. His work constitutes a first-rate subject in philosophy of science. The development of the latter as a full-fledged discipline at the beginning of the 20th Century was accompanied in France with an intense reflection on modern science and the philosophy which underlies it. The rationalistic glorification of the Enlightenment and positivism had made Galileo the hero who allowed classical mechanics to replace astrological physics. He was considered by Comte to be the creator of Science. At the beginning of 20th Century it was time for a reevaluation. The empiricism of the Enlightenment and the general facts of Auguste Comte yielded to an aprioristic comprehension of modern physics defended by Paul Tannery. Philosophy of science as it is practiced today in France was shaped by the endeavours of Tannery and Gaston Milhaud. If the image of Galileo in Tannery closely resembles that found in Alexandre Koyré, Pierre Duhem, who defended the idea of a continuity between Medieval Science and Classic Science, stands apart.

Investigar as relações filosóficas da lógica como instrumento segundo os antigos aristotélicos, até a época de Alexandre de Afrodísia, é o objeto principal de nosso trabalho. Ora, após avaliarmos criticamente algumas interpretações recentes, é ainda mais claro que uma lógica-instrumento não se encontra em Aristóteles. Como não pôde ter sido Aristóteles o primeiro a defender essa doutrina, nossa investigação se concentrou, então, num dos contextos mais significativos em que ela aparece, a saber, em uma polêmica com os estoicos; em contraste com os que defendiam que ela não era parte mas instrumento, estoicos argumentavam que a lógica é parte da filosofia, os quais argumentos nós analisamos aqui. É verdade, porém, que essas duas teses não são completamente contraditórias entre si, na medida em que, no período entre Aristóteles e Alexandre, há sinais de uma tese compatibilista, ou seja, de que a lógica seria considerada tanto parte quanto instrumento. Seja como for, nos debruçamos sobre as críticas dos aristotélicos contra uma lógica-parte, bem como sobre eventuais argumentos positivos dos peripatéticos, deixando claro o significado de uma determinada disciplina ser instrumento, órganon em grego. No aristotelismo antigo, disciplina-órganon implicava relações com o conceito de arquitetonicidade; segundo trechos de Aristóteles, objetos e, inclusive, técnicos de determinadas disciplinas podem ser utilizados como instrumentos por outras, mais arquitetônicas em relação às primeiras; daí peripatéticos posteriores denominarem as próprias disciplinas subordinadas de instrumentos; o conceito de disciplina instrumental, então, implica que ela contribui para a finalidade de sua superior. Com isso em mente, voltando-nos especificamente à lógica, Alexandre de Afrodísia considerava claramente que a lógica contribui para a contemplação, finalidade última do homem. / Our major aim here was to research the philosophical relations of logic as tool according to the ancient Aristotelians untill Alexander of Aphrodisias. After our critical assessments of recent interpretations, it is even clearer that Aristotle had not any idea of logic as tool. Since Aristotle could not have argued for such doctrine, our research focused on one of the most significative contexts in which it appears, namely, in a debate with the Stoics; contrary to the ones who said logic is no part, but an instrument of philosophy, the Stoics themselves sustained that logic is part of philosophy and we assessed their arguments for this. It is true that these two theses are not throughout contradictory between them, in so far as, in the period between Aristotle and Alexander, there are signals of a compatibilist thesis, i.e. that the logic had been regarded as part and tool. May as it be, the Aristotelians criticized the arguments for logic as part, which we analyzed, as well as some positive arguments of the Aristotelian school; accordingly, the meaning of some discipline as an instrument (in Greek organon) was clear. That means: a discipline-organon implied relations with the concept of architectonicity; for, according to texts of Aristotle, objects and even technicians of some disciplines could be used as tools by other more architectonic disciplines; that is why later Peripateticians named the subordinate disciplines themselves tools; the concept of instrumental discipline implies that it helps to the finality of its superior. That in mind, we could see the specific case of logic which, as at least Alexader of Aphrodisias clearly regarded, helps to the contemplation, the utmost finality of man.

Made available in DSpace on 2015-03-05T19:12:37Z (GMT). No. of bitstreams: 0 Previous issue date: 9 / Nenhuma / O objetivo desta pesquisa é evidenciar a contribuição do professor Dr. Alexandre Vertes ao ensino, pesquisa e difusão do conhecimento contábil. Para atingir os fins propostos, fez-se uma abordagem qualitativa utilizando-se recursos da história oral temática e pesquisa documental. O professor Vertes nasceu em Budapeste, Hungria. Sua formação superior obteve na Uneversitatis Regiae Hungaricae Scientiarum Technicarum at Oeconamicarum Palatinus Josephus, Budapeste, Hungria, onde se graduou em Ciências Econômicas; concluiu seu doutorado em 1937, com o título de Oeconamiae Publicae Doctorem, e, em 1949, concluiu o curso de Perícia Contábil, obtendo o título de Contador Público. Veio para o Brasil no final da Segunda Guerra Mundial, dedicando-se à área acadêmica. Atuou por 30 anos como docente na Universidade do Vale do Rio dos Sinos (UNISINOS), tendo sido responsável pela formação de inúmeros profissionais e docentes na área econômica e contábil. O curso de Ciências Contábeis da referida instituição foi criado em 1 / The objective of this research is to make clear the contribution of Professor Alexandre Vertes, Ph.D., to the teaching, research, and diffusion of Accounting knowledge. In order to reach such goals, a qualitative approach using resources from thematic oral history and documental research is employed. Professor Vertes was born in Budapest, Hungary. He attended the Uneversitatis Regiae Hungaricae Scientiarum Technicarum at Oeconamicarum Palatinus Josephus, Budapest, Hungary where he graduated in Economics; he obtained his Ph.D. degree in 1937, being awarded an Oeconamiae Publicae Doctorem; and in 1949 he concluded the Forensic Accounting Expert Program, when he was awarded a Certified Public Accountant license. He moved to Brazil after the end of World War II, devoting himself to the academic field ever since. For the next 30 years he worked at Universidade do Vale do Rio dos Sinos (UNISINOS) as a lecturer, responsible for the upbringing of countless professionals and lecturers in the Economics and Accounting f