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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
11

Espelhamento e/ou estranhamento? A formação cultural (bildung) como o outro da pedagogia / Mirroring and/or estrangement? Cultural formation (bildung) as the other of the pedagogy

Oliveira, Elaine Maria Dias de 25 July 2014 (has links)
The present thesis works in line of research, Knowledge and Professional Development Training (LP1), at the Graduate Program in Education, Education Center (EC), the Federal University of Santa Maria (UFSM). The research in question from basilar unfold a problem consisting in discussing the position of cultural education in courses of pedagogy. In more detailed terms, then we are interested in, primarily, known as the cultural background can be embodied as "Other of the pedagogy", in the educational process, especially in the formative processes of teaching. In this sense, this work of theoretical dissertation bibliographic and documental analysis-, lies in the perspective of philosophy of education, resulting in overall objective "investigate the possibilities of cultural training constitute itself as the other of pedagogy in times of breaks with tradition". In an attempt to achieve the proposed objectives, we seek from the reference frame of the tradition of critical theory and hermeneutics, address the problem of teacher training associated with the idea of cultural background, as well as, develop through the philosophical perspective a critical reading of the main general guidelines arising from the Pedagogy course curriculum guidelines in search to see if there are ways to approach the cultural traditions a means of overcoming "semi culture", the teacher education, teacher training institutions. The theoretical framework of this endeavor was in the investigative contributions of Theodor w. Adorno and Hans-Georg Gadamer. To this end, in the unfolding of research, following the escalations of critical-hermeneutical methodology in reconstructive documentary analysis worth a part of the National curriculum guidelines for training teachers of basic education, upper level, Degree, graduation course Full national curriculum guidelines and for undergraduate course in pedagogy, Bachelor, of the Ministry of education MEC/Brazil, considering the theory practice relationship categories; and mirroring of the strangeness in cultural education. It is worth mentioning that we undertook, deliberately, a philosophical study of the sense of the implications of education skills, present in such documents, and not a specific study of historical-political nature. This way, the findings of the survey point to the idea that the legal apparatus that sustains the teacher training courses, especially the Pedagogy course does not prevent the cultural formation is present in the formation of teachers. That is, the legal supply makes room for that cultural training is not only how, but also mirroring how strangeness in teacher education. Therefore, by experience, hermeneutics as way of formative experience, the structural model of teaching Constitution allows us to affirm the "cultural formation (Bildung) as the other pedagogy", as well as estrangement, that is, as critical, creative potential as the different that allows us to respect the otherness, dialogue, build an emancipatory element with a view to overcoming the "semi culture" in teacher training. / O presente trabalho de tese insere-se na Linha de pesquisa Formação, saberes e desenvolvimento profissional (LP1), do Programa de Pós-graduação em Educação, do Centro de Educação (CE), da Universidade Federal de Santa Maria (UFSM). A pesquisa em questão se desdobra de uma problemática basilar que consiste em debater a posição da formação cultural nos cursos de Pedagogia. Em termos mais detalhados, então, interessa-nos, fundamentalmente, saber como a formação cultural pode ser corporificada como o Outro da Pedagogia , no processo educativo, especialmente nos processos formativos da docência. Nesse sentido, este trabalho de tese de cunho teórico-bibliográfico e de análise documental, se situa na perspectiva da Filosofia da Educação, tendo por objetivo geral investigar as possibilidades de a formação cultural se constituir como o Outro da Pedagogia em tempos de rupturas com a tradição . Na tentativa de atingir os objetivos propostos, buscamos a partir do referencial da tradição da teoria crítica e da hermenêutica, abordar o problema da formação docente associada à ideia de formação cultural, bem como, elaborar através da perspectiva filosófica uma leitura crítica das principais orientações gerais emanadas das Diretrizes Curriculares do Curso de Pedagogia em busca de avistar se há formas de aproximar a tradição cultural, como modo de superação da semicultura , da formação docente, nas instituições formativas do professor. O referencial teórico desta empreitada investigativa se constituiu nas contribuições de Theodor W. Adorno e Hans-Georg Gadamer. Para tanto, no desdobramento da pesquisa, seguindo os encaminhamentos metodológicos da hermenêutica crítico-reconstrutiva, nos valeremos da análise documental das Diretrizes Curriculares Nacionais para Formação de Professores de Educação Básica, em nível superior, Curso de Licenciatura, de Graduação Plena e das Diretrizes Curriculares Nacionais para Curso de Graduação em Pedagogia, Licenciatura, do Ministério da Educação MEC/Brasil, tendo em vista as categorias da relação teoria prática; do espelhamento e do estranhamento na formação cultural. Cabe destacar que empreendemos, deliberadamente, um estudo filosófico do sentido das implicações da educação por competências, presentes em tais documentos, e não um estudo específico de natureza histórico-político. Nessa direção, os achados da pesquisa apontam para a ideia de que o aparato legal que sustenta os cursos de formação docente, especialmente o Curso de Pedagogia não impede que a formação cultural esteja presente na formação de professores. Ou seja, o aporte legal abre espaço para que a formação cultural se apresente não só como espelhamento, mas também, como estranhamento na formação docente. Portanto, pela experiência hermenêutica, como caminho da experiência formativa, o modelo estrutural da constituição docente nos permite afirmar a formação cultural (Bildung) como o outro da Pedagogia , também como como estranhamento, isto é, como potencial crítico criativo, como o diferente que nos permite respeitar a alteridade, estabelecer o diálogo, construir elemento emancipatório com vistas à superação da semicultura na formação docente.
12

L'art urbain des graffitis : expérimentation des frontières esthétiques / Urban art of graffitis : experimentation of aesthetic boundaries

Burgi, Gary 14 November 2016 (has links)
Un graffiti est exposé à la vue de tous dans la rue : lieu du passage, de l’échange, de l’intenseproximité. Un regard doit-il/peut-il se constituer, se conformer à un lieu d’approximation, dedistance, de rencontre, de conflit ?Or, exposer ce type d’oeuvre ailleurs, semble, a priori, une hérésie ; sa décontextualisation, unpléonasme. En quoi l’acte d’exposer contredit-il cette pratique urbaine, si, littéralement, un graffitiest directement accessible à nos sens, exposé ? Le mur est-il une frontière qui fait écran, entre lemonde du réel et de l’irréel ?Une représentation persiste inconsciemment : l’art urbain peut aussi faireconsensus. Comment autrui intervient-il dans ce type de représentation ?Avec des hypothèses élaborées à partir d’oeuvres urbaines, un corpus d’image constituera uneméthode de recherche pour engager un dialogue avec le corps du passant, suivant les modalités deproduction ou de création de cette vision de graffiti.Une expérimentation des frontières esthétiques, peut-elle rendre compte, a posteriori, dudevenir de l’anonymat d’une oeuvre d’art réalisée sur les surfaces anonymes et phénoménales de laville ?La comparaison du corps d’un être humain à celui d’une ville, est-elle fortuite ? Cetteréduction de l’homme au mur, dit métaphoriquement, est-elle constitutive de rapportshumains ? Réels, fictifs ? Relatifs ?Comment l’art peut-il former dans l’urgence un regard historique, voire collectif, sans ladistance ? / A graffiti is exposed for every body in the street : place of passage, exchange, of the intenseproximity. Should or could a glance be able to constitute itself or to observe itself, a place ofapproximation, of distance, of meeting, of conflict ?But, to expose this type of work elsewhere, seems, a priori, a heresy ; its decontextualization,a pleonasm. How does the act of exposing contradict this urban practice, if, literally, a graffiti isdirectly accessible to our senses, exposed ? Is the wall a boundary between the real and the unreal ?A representation persists unconsciously : urban art can also make a consensus. How doesanother person intervene in this type of representation ?With hypotheses developed from urban works, a corpus of images will constitute a researchmethod for engaging a dialogue with the body of the passer-by, according to the modalities ofproduction or creation of this vision of graffiti.Can an experiment on aesthetic borders explain, a posteriori, the future of the anonymity of apiece of art produced on the anonymous and phenomenal surfaces of the city ?Is the comparison between the body of a human being and the corpse of a city, fortuitous ? Isthis reduction of the man to the wall, metaphorically speaking, constitutive of human relationships ?Real, fictional ? Relative ?How can art form in the emergency a historical view and collective, without distance ?
13

Att arbeta med integration av barn med annat modersmål än svenska i förskolan. : En kvalitativ intervjustudie med förskollärare / To work with the integration of children with a mother tongue other thanswedish in preschool. : A qualitative interviewstudy with preschool teachers

Maria, Bodén January 2021 (has links)
The purpose of the study was to investigate and to be able to contribute with knowledgeabout preschool teachers' work with integrating children with a mother tongue other thanSwedish in preschool. To investigate how the preschool teachers work in the way ofincluding all the children. In the study, a qualitative method was used by interviewingfour preschool teachers from four different preschools in the same municipality. Theyhave been able to tell their stories based on their own experiences about the integrationwork of children with a mother tongue other than Swedish. The theoretical starting pointthat inspired my study is phenomenology. In the study, an inclusion perspective has beena basis in my analysis work when I have been listening to the stories that the preschoolteachers have described. From that rspective, it was later seen in the results that all fourpreschool teachers work with inclusion in the integration work, although they do it inslightly different ways. Differences were shown when some of the preschool teachersdivide the children into integrated small groups and some did not. The results of the studyalso showed that the four preschool teachers have found, what I interpret as a commonstrategy for the integration work. They performed the work in different approaches but itturned out that they had the same starting points. The starting points resulted in fivecommon tools that the four preschool teachers considered to be of great importance.Those points were the language, guardians, body language, rhymes and rhymes as well asfairy tales. These five are all of great importance for integrating children with a mothertongue other than Swedish in preschool according to the preschool teachers. / Studiens syfte var att undersöka samt att kunna bidra med kunskap kring förskolläraresarbete med att integrera barn med annat modersmål än svenska i förskolan. Att undersökahur förskollärarna arbetar i verksamheten med att inkludera alla barnen. I studien har enkvalitativ metod använts genom att intervjua fyra förskollärare från fyra olika förskolor isamma kommun. De har fått berätta utifrån sina egna upplevelser och erfarenheter kringintegrationsarbetet av barn med annat modersmål än svenska. Den teoretiskautgångspunkten som inspirerat min studie är fenomenologin. I studien har ettinkluderingsperspektiv legat som en grund i mitt analysarbete att lyssna till berättelsernasom förskollärarna beskrivit. Utifrån det perspektivet sågs senare i resultatet att alla fyraförskollärare arbetar med inkludering i integrationsarbetet fast de gör det på lite olikasätt. Det visade sig att några förskollärare integrerade barnen i smågrupper medans någraförskollärare inte delade in barnen. . Studiens resultat visade också att de fyraförskollärarna har hittat en gemensam strategi för integrationsarbetet. De utförde arbetetpå olika tillvägagångssätt men det visade sig att de hade samma utgångspunkter.Utgångspunkterna resulterade i fem gemensamma verktyg som de fyra förskollärarnaansåg var av stor vikt. De punkterna var språket, vårdnadshavare, kroppsspråk, rim ochramsor samt sagor. De fem är alla av stor betydelse för att integrera barn med annatmodersmål än svenska i förskolan.
14

A biblical-theological study of the new testament church as God's designed agent and setting for the ministry of mutual christian care

Jones, Robert David 06 1900 (has links)
The New Testament writings provide abundant information about the mutual care ministries of church members toward one another. These ministries cover the New Testament landscape, with various examples and commands in both the narratives in Acts and the prescriptive one-another passages in the epistles. Sadly, standard systematic theology manuals give little treatment to this major New Testament theme. Many say little about any form of church ministry, fewer address ministries to members, and fewer still address member-to-member ministries, mentioning only the work of elders and deacons. Chapter one overviews the New Testament evidence and summarizes the deficiencies among systematic theologians. It provides justification for my thesis, namely, that the New Testament presents the church as God’s designed agent and setting for the ministry of mutual Christian care Chapter two explores four ways the New Testament uses the term church: household church, citywide church, regional church, and universal church. We focus on the first two, with the stress on local churches meeting in homes as the normal setting for shared life and mutual ministry. Moreover, the pictures of the church as Christ’s body, God’s family, and God’s new priesthood encouraged members to serve their Christian brothers and sisters. Chapter three demonstrates that the ultimate foundation of all New Testament one-another ministry is found in the salvation work of the triune God. God, Christ, and his Spirit provide models and motives for church members, as recipients of his redemptive grace, to minister to each other. God’s love in Christ, Christ’s self-sacrificial death on the cross, and the Spirit’s relational graces (e.g., the “fruit” of the Spirit) and ministry gifts guide and empower church members to care for each other. Chapter four examines seventeen varied ways that the New Testament describes and prescribes these practical ministries of mutual care, organizing them under three headings—attitudes, actions, and words. These seventeen ministry categories show the wide range of ways in which the New Testament called church members to care for the physical and spiritual needs of fellow members. Chapter five provides a brief conclusion with five summary lessons and some suggestions for further study. / Philosophy, Practical and Systematic Theology / D.Th. (Systematic Theology)
15

The Vital Female in the Novels of Shelby Hearon

Parrott, Barbara Freeman 05 1900 (has links)
Shelby Hearon's four novels--Armadillo in the Grass, The Second Dune, Hannah's House, and Now and Another Time--are unified by the common elements of the vital female character and her quest for selfawareness, self-integration, and fulfillment. This study examines the four novels chronologically in order to understand the development of this character and the themes which are common to all four. The concluding chapter offers an assessment of Hearon as a novelist whose work is both universally lasting and relevant.
16

O papel do outro na constituição da subjetividade, em Winnicott

Montenegro, Maria José Pereira 17 November 2006 (has links)
Made available in DSpace on 2016-04-28T20:39:25Z (GMT). No. of bitstreams: 1 PCL - Maria Jose P Montenegro.pdf: 496643 bytes, checksum: b5646918c7cd702b3c2170b19ee31b53 (MD5) Previous issue date: 2006-11-17 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The proposal of this paper is to think, using the Winnicott theory, on how a being constitutes itself subjectively human, singular and unique and what is the contribution of another human being, also singular and unique, in this process. Winnicott will emphasize and study, due to the needs imposed by his clinic, the great importance of the other in the beginning completely coinciding with the environment in the human development, as well as focalizing on the importance of the first relationships. According to him, the child is born with an inherited potential which will only become effective in a sufficiently good environment. The baby s potentials are modulated by the mother/environment; on discerning the baby s rhythm and its necessities, and by validating her gesture, the mother will permit the updating of this child s creative potential. It is necessary that the mother can understand, permit and support, on behalf of the child, the need of fusion as well as of separation. It is fundamental that the mother can propitiate the appearance of a space of potential, until the child is capable to become an individual. It is also essential that the mother can be used to supply the child s needs. If this be so, the child can accumulate a reserve of basic confidence and of normal narcissism; it will be able to separate itself from the mother and, in a confident way, love not only itself, but the mother and other people as well. The child will constitute its subjectivity, apart from this mother, moving towards relative dependency at the beginning of life, dependency is absolute - and towards the development of the capability to be concerned, dream and play, confronting, therefore, the Oedipus issues in a manner that enriches the personality, with the possibility of responsibility and contribution towards the environment / A proposta deste trabalho é pensar, utilizando a teoria de Winnicott, como um ser vai se constituindo subjetivamente humano, singular e único e qual a contribuição do outro humano, também singular e único, nesse processo. Winnicott vai destacar e estudar, em face das necessidades impostas pela sua clínica, a grande importância do outro no começo, absolutamente coincidente com o ambiente no desenvolvimento humano, bem como vai enfocar a importância das primeiras relações. Para ele, a criança nasce com um potencial herdado que só se efetiva em um ambiente suficientemente bom . As potencialidades do bebê vão sendo moduladas pela mãe/ambiente; ao perceber o ritmo do bebê e suas necessidades, e ao validar seu gesto, a mãe vai permitir a atualização do potencial criativo dessa criança. É necessário que a mãe possa entender, permitir e suportar, por parte do filho, tanto a necessidade de fusão como de separação. É fundamental que a mãe possa propiciar o surgimento de um espaço potencial, até que o filho esteja apto a se individualizar. É essencial, também, que a mãe possa ser usada para suprir as necessidades da criança. Se assim o for, a criança poderá acumular reservas de confiança básica e de narcisismo normal; vai poder se separar da mãe e, de forma confiante, amar não só a ela mesma, mas também a mãe e outras pessoas. A criança constituirá sua subjetividade, separada dessa mãe, caminhando para uma dependência relativa no começo da vida, a dependência é absoluta e para o desenvolvimento da capacidade de preocupar-se, sonhar e brincar, confrontando-se, então, com as questões edípicas de forma enriquecedora para a personalidade, com a possibilidade de responsabilidade e contribuição para o ambiente
17

A philia na Ética a Nicômaco de Aristóteles: entre a autossuficiência e o outro eu

Perito, Mateus 14 October 2014 (has links)
Made available in DSpace on 2016-04-27T17:27:09Z (GMT). No. of bitstreams: 1 Mateus Perito.pdf: 627182 bytes, checksum: cffa7692af72abb5acc950f26f0b117f (MD5) Previous issue date: 2014-10-14 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The concept of philia occupies much of Aristotle's Nicomachean Ethics and generates several problems with the rest of the work. This research aims to resolve the inconsistency between the concepts of friendship and self-sufficiency and to carry out this task, this research is devoted to an exposition of the concepts of friendship and self-sufficiency in the first two chapters, and finally in the third, passes to the resolution of the inconsistency. From a reading of the notion of allos autos (another self), is intended to show that not only the concept of friendship does not contradict with the concept of autarkéia (self-sufficiency), but also that the concept of philia (friendship) acts as a stabilizing agent of human happiness against contingency multiplicity / O conceito de philia ocupa boa parte da Ética a Nicômaco de Aristóteles e gera diversos problemas em relação ao restante da obra. A presente investigação tem como objetivo solucionar a inconsistência entre os conceitos de amizade e autossuficiência e, para levar a cabo esta tarefa, dedica-se, nos dois primeiros capítulos, a uma exposição dos conceitos de amizade e autossuficiência para finalmente no terceiro passar à resolução dessa inconsistência. A partir de uma leitura da noção de allos autos (outro eu), pretende-se mostrar que não somente o conceito de amizade não se contradiz com o de autarkéia (autossuficiência), mas que o conceito de philia (amizade) age como um agente estabilizador da felicidade humana frente à multiplicidade da contingência
18

A fábrica de peles: Hundertwasser e o caminhar contemporâneo / The skins factory: Hundertwasser and walking contemporary

Bianca Bernardo Barros 31 March 2008 (has links)
Por convergência teórica, esta tese de dissertação é estruturada em quatro capítulos, retomando a teoria das cinco peles de Hundertwaser. O artista austríaco, filho de mãe judia e pai ariano, realizou em Paris sua primeira exposição no ano de 1954 e desde então, não cessou mais de trabalhar, aglutinando os exercícios de arquiteto, ambientalista, naturista e higienista moral, assim como as atividades de pintor e gravador, todos efetivados nos múltiplos diálogos estabelecidos por cada pele. As cinco peles de Hundertwasser acredita o homem como um ser de camadas, que se desenrolam por uma espiral concêntrica, que parte do eu-profundo para o mundo exterior, operada por osmose, nas cadeias sucessivas dos níveis de consciência do indivíduo. as cinco peles de Hundertwasser são um plano de vida - e mais: uma reflexão profunda do ser e estar sobre a terra, colocado em prática ao longo de sua jornada artística. A abordagem pretende desdobrar tal teoria - o que cada pele me suscita - no corpo fabril da minha produção em relação a de outros artistas e teóricos. A transmissão das cinco peles de Hunderwasser desenvolve-se em situações de alargamento das peles. Uma apropriação que re contextualiza, revela novos posicionamentos no caminhar da arte contemporânea / By theoretical convergence, this thesis dissertation is structured in four chapters, referring to the five skins theory of Hundertwasser. The Austrian artist, son of a Jewish mother and German father, held his first exhibition in Paris in the year 1954 and has not stopped since then, as an architect, environmentalist, naturist and moral hygienist, as well as the activities of painter and engraver, all ralized in the multiple dialogues established for each skin. The five skins of Hundertwasser are: the first skin, the epidermis; the second skin, clothing; the third skin, the home; the fourth skin, our social identity; and finally, th fifth planetary skin. Hundertwasser believe the man is a being of layers, which unrolls as a concentric spiral, that part form the deep-self to the outside world, operated by osmosis, in the successive chains of consciousness levels of the individual. The five skins of Hundertwasser are a life project - and more: a deep reflection of the being and standing on the earth, put into practice along his artistic journey. The approach seeks to unroll such theory - what each particular skin brings me - in the body of my production, relating to other artists and theorists. The transmission of the five skins of Hunderwasser develops as situations that extendes the skins. An appropriation that brings new context, revealing new ways of contemporary art
19

文本與實踐-呂格爾與高達美之對比研究 / Text and Practice-- A Contrastive Study of P. Ricoeur and H.-G. Gadamer

王淑卿, Wang, Su-Ching Unknown Date (has links)
No description available.
20

The Study on Management of Financial Problems among Taiwan Travel Industry

Chang, King-Ming 26 June 2012 (has links)
Operation scales of the travel agencies can be giant or tiny in term of sizes. No matter in Taiwan or abroad, most trvel agents are SMEs (small and medium enterprises), while some large-scale foreign or mainland travel agencies are even bigger than ordinary banks or airlines. Travel agents play a role as an important channel for travelers. They collect a considerable huge amount of money from travelers and pay to the suppliers just like a temporary God of Wealth. Airline tickets and tour fares end up to some hundred millions or even some billions of turn over (in total amount counting method) commonly. This is an industry which charges in advance before providing services. In addition to the shorter term of airline credit, six elements of travel - meals, accommodations, transportations, sightseeing, shopping, and entertainments, are allowed routinely credited periodically, especially tours fares often accumulated to an astronomical figures. This sevice industry is quite different from other manufacture suffered from the "inventories" problem, but with something in common, it has a huge amount of outstanding accounts remain unsettled, or even worse to cause the phoenomenon of financial black hole with "assets virtually inflated and liabilities virtually reduced". Several large tours wholesalers in Taiwan went bankruptcy might be owing to these reasons. Even the subsidiary of TUI, the world's largest tours group, outbroke similar news incident in early 2011. It was not singly but in pairs, Reuters reported that Europe's second largest travel company Thomas Cook facing financial crisis in late 2011, were forced to acquire ¢G 2 billion loan from banks to survive in the coming low winter season. A great amount of accumulated money often causes a crisis of credit expansion, if any ambitious entrepreneur seeks to gain more profits from other reinvestments, intends to get real estates, accquitions, mergers, and other risky investments, possibly resulted in large scale damage with both investments and foreign currency exchange losses, when facing an economy downturn or political turmoils. "Financial management" is always the primary course of business running. Emphasis on the "financial problems management" is not just a slogon, and not just to watch bank deposits closely, but also to realize how and what sholuld be seriously paid attention to. Revenue increasing and cost cutting are always the true value of financial management on business development. The differences of corporate finance from time to time are as same as different figures of human pulse, blood presure, or blood suguar that varies at diffent times or in different conditions. Financial management of a company is just like personal health management, such as people in different stages faces different situations and needs. So companies must grasp the pulse of business development in different stages to plan for the future direction. Many companies seek to maximize profits at the same time, yet ignoring the strong managing and decision-guiding functions of financial management. Newspapers and magazines often report how many employees and consumers are impacted by the closing of plants or travel agencies, many of them are wellknown enterprises. Although the global economic downturns, the failure of business diversification or reinvestment hold-up losses and other factors might take the blames. But as the old saying: "There is no sunset industry but only sunset enterprises." How to survive in the harsh environment? We must strengthen to master financial management, through analysis and control of "financial problems management" to generate necessary resources and to cut the costs to enhance the business performance. "The management of financial problems among travel industry" is really the weakest point of this industry. Practical financial management books or informations for travel agencies are not easy to be found in stores or other resources. In past decades we have seen the rotation of rises and falls in the industry, we strongly believe "Accounting and Financial Management" is the basis for all kinds of management. This thesis contains the examples of Phoenix Tours International and other travel agents among Taiwan travel industry. The real experiences of daily practices are the most important contents. I attempt to integrate academic theories into daily practices, a little theoretical but more practical argument, to provide better healthy informations for the industry. Despite the company accounting system, I had also tried to establish a basic financial training material for my management team. Wish all our colleagues will not repeat the same financial errors of their predecessors. Under the guideline of Taiwan Tourism Bureau which is committed to developing tourism with ¡§Vanguard for excellences and piloting for all projects¡¨, I tried to do my best to write down personal experiences and researches knowledge as basic works. Hope to bring up some echoes and brainstormings, to lead a brighter future and better progress for the industry. All the appendixes to this thesis are important references to the main text. Many of them are also my writings in the past. At last, IFRSs regulations will soon be implemented, we have to find out its impacts on the enterprises that should not be underestimated. Not only affect financial and accounting areas, information system, performance reward systems, investor relations, tax and legal aspects will also have significant impacts. IFRSs conversion or convergence may not only be an easy task, but provides an excellent opportunity for companies to re-examine the existing financial strategies, accounting policies, management systems, process efficiencies, risk managements, internal controls, system functions, corporate governances and investor relations practices, such as whether to meet current and future needs, and take this opportunity to enhance their strengths by improving inadequacies.

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