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Análise do processo de elaboração das normas internacionais de contabilidade públicaSalaroli, Abner Ribeiro 06 September 2013 (has links)
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Previous issue date: 2013-09-06 / Buscou-se neste estudo investigar como o processo de consulta pública pode influenciar no delineamento das Normas Internacionais de Contabilidade Pública (IPSASs), emitidas pela IFAC. Neste sentido, identificou-se a participação de variados agentes mundiais, além de se verificar a relação entre as características das sugestões enviadas e sua aceitação pelo órgão responsável. Esta pesquisa teve como base teórica e conceitual a Teoria Tridimensional do Direito, desenvolvida por Miguel Reale, onde fato, valor e norma estão presentes e se relacionam de forma constante, dialética e complementar, ao longo do processo normativo e no caso em tela, a normatização contábil. Os fatos representam situações presentes no contexto de cada participante e que são, por seu turno, orientadas, dentre outros fatores, por ideologias e princípios, que são os valores. Já a norma é fruto da relação entre fatos e valores e é aqui representada pelas IPSASs. Como abordagem metodológica utilizou-se a pesquisa documental, a análise de conteúdo e análise quantitativa, por meio do teste Qui-quadrado e da interpretação dos resíduos padronizados. Da amostra composta por 123 cartas, foram identificadas 59 agentes de diversos países, sendo, destes, 76% não pertencentes ao corpo de membros da IFAC. Ainda, as instituições foram distribuídas em 7 diferentes classes, como órgãos profissionais, organismos regionais de normalização, órgãos governamentais, dentre outras. Sobre o nível de aceitação das contribuições enviadas, contou-se 926 sugestões e destas, 322 de alguma forma foram consideradas pela IFAC. Ademais, notou-se a expressiva participação da Oceania com 29,5% do total de contribuições e a participação do Accounting Standards Board (África do Sul) e dos australianos Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) e Australian Accounting Standards Board, sendo ambas as instituições que mais forneceram contribuições. Além disto, pela abordagem quantitativa foram achadas evidências de maior associação entre as sugestões de não membros e aceitação pela IFAC. Também foi verificada uma forte ligação entre o acatamento e as contribuições do tipo Forma. Ainda, para a totalidade da amostra, não foi comprovada a dependência entre o nível de aceitação e o fato dos itens serem ou não convergentes às normas emitidas pelo IASB. Entretanto, nos testes para cada pronunciamento foram encontradas, em alguns casos, evidências de associação para ambas as situações: aproximação e distanciamento das normas privadas, de acordo com a sub amostra analisada. / It was sought in this study to investigate how the public consultation process can influence the
delimitation of the International Public Accounting Standards (IPSAS) issued by IFAC. Thus,
it was possible to identify the participation of several worldwide agents, in addition to verify
the link between the characteristics of suggestions submitted and its acceptance by the
responsible agency. This research was based on theoretical conceptual the Tridimensional
Theory of Law, developed by Miguel Reale, wherein fact, value and norm are present and are
related consistently, dialectical and complementary throughout the regulatory process, in the
case in question, the accounting standardization. The facts represent present situations in the
context of each participant, which are, in its turn, oriented, among other factors, by ideologies
and principles, which are the values. Already the norm is the result of the relation between
facts and values and is represented here by the IPSAS. As a methodological approach,
resorted to documental research, to the content analysis and to the quantitative analysis
through the Chi-square test and the interpretation of standardized residuals. From the sample,
composed by suggestions made in 123 letters, was identified 59 agents from many countries,
and 76% were not owned by the IFAC members. Also, the institutions occurred in seven
different grades, such as professional institutions, regional standardization bodies,
government agencies. On the acceptance level of the submitted contributions, were counted
926 suggestions, of which 322 somehow, the IFAC held. Moreover, there was an expressive
participation from Oceania with 29.5% of the contributions total and participation of the
Accounting Standards Board (South Africa) and the Australian Heads of Treasuries
Accounting and Reporting Advisory Committee (HoTARAC) and Australian Accounting
Standards Board, and both institutions that most delivered contributions. Additionally, the
quantitative approach, succeeded evidence of a greater association between the suggestions of
non-members and acceptance by the IFAC. There was also a strong link between compliance
and the contributions of type Form. Still, for the entire sample, there was no evidence of
dependence between the level of acceptance and the fact that the items whether they are
converging standards issued by the IASB. However, the tests for each statement occurred, in
some cases, evidence of association for both situations: approach and distancing of private
standards, according to the sub-sample analyzed.
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A web 2.0 como ferramenta para produção textual: uma proposta para o 9º ano do ensino fundamentalCruz Junior, Jorge Costa 05 December 2016 (has links)
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This report contains a description of the steps of the Reading Project and Writing On-line, held in the State School 15 October, with the main objective to develop the reading and writing habit in students of 9th grade of elementary school. The specific objectives are listed below: a) Encourage students to consultation on informational sites to search / selection of themed content in Opinion articles that deal with human rights, ethics, citizenship, diversity and gender issues; b) improve the writing skills of students from the use / management of the Web devices regarding the construction of opinion texts (comments); c) Provide teachers of Portuguese Language in Elementary Education of public networks, a didactic contribution focused on the use of ICT. Therefore, the text develops through the genres in the Web 2.0 approach; Multimedia, text production in Web 2.0 / Facebook. Genres worked were Opinion article (for reading) and the Comment online (for writing production). The methodology is divided into two parts: 1) the methodology for the construction of the Report; and 2) the methodology for the application of a Didactic Sequence (DS), the said project component. The Pedagogical Notebook (PN) is the product of activity here reported. The study was based on research Buzato (2015), Dionysos et al (2015), Soares (2003), Lorenzo (2012), Primo (2007), Marcushi (2002), Kock, Elias (2012), Silva, Cardoso ( 2015), Costa Val (2006) and other theorists. The Discussion of Results analyzes the participation of students in the social network Facebook by posting comments to the Opinion article chosen by the group involved in the project. The conclusions allow us to state on the preference that students give the activities on the Internet and also that it was an opportunity to train participation, sharing and expression argued the views of each on racism theme. / O presente relatório contém a descrição das etapas do Projeto Leitura e Escrita On-line, realizado na Escola Estadual 15 de Outubro, tendo como objetivo principal desenvolver o hábito da leitura e da escrita em alunos do 9º ano do Ensino Fundamental. Os objetivos específicos são os relacionados a seguir: a) Estimular os alunos à consulta em sites informativos para busca/seleção de conteúdos temáticos em Artigos de opinião que versem sobre direitos humanos, ética, cidadania, diversidade e questões de gênero; b) Melhorar a habilidade de escrita dos alunos a partir do uso/manejo dos dispositivos da Web no que concerne à construção de textos de opinião (comentários); c) Propiciar aos professores de Língua Portuguesa, no Ensino Fundamental das redes públicas, uma contribuição didática voltada ao uso das TIC. Para tanto, o texto se desenvolve através da abordagem dos gêneros textuais na Web 2.0; Multimeios, Produção de texto na Web 2.0/Facebook. Os gêneros trabalhados foram o Artigo de opinião (para a leitura) e o Comentário on-line (para a produção escrita). A metodologia se divide em duas partes: 1) a metodologia para a construção do Relatório; e 2) a metodologia para a aplicação de uma Sequência Didática (SD), componente do projeto mencionado. O Caderno Pedagógico (CP) é o produto da atividade aqui relatada. O estudo foi embasado nas pesquisas de Buzato (2015), Dionísio et alii (2015), Soares (2003), Lorenzo (2012), Primo (2007), Marcushi (2002), Kock; Elias (2012), Silva;Cardoso (2015), Costa Val (2006) e outros teóricos. A Discussão dos Resultados analisa a participação dos alunos na rede social Facebook, através da postagem de comentários ao Artigo de opinião escolhido pela turma envolvida no projeto. As conclusões permitem afirmar sobre a preferência que os alunos dão a atividades realizadas na Internet e, ainda, que, foi uma oportunidade de treinarem a participação, o compartilhamento e a manifestação argumentada dos pontos de vista de cada um sobre o tema Racismo.
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A web 2.0 como ferramenta para produção textual: uma proposta para o 9º ano do ensino fundamentalCruz Junior, Jorge Costa 05 December 2016 (has links)
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This report contains a description of the steps of the Reading Project and Writing On-line, held in the State School 15 October, with the main objective to develop the reading and writing habit in students of 9th grade of elementary school. The specific objectives are listed below: a) Encourage students to consultation on informational sites to search / selection of themed content in Opinion articles that deal with human rights, ethics, citizenship, diversity and gender issues; b) improve the writing skills of students from the use / management of the Web devices regarding the construction of opinion texts (comments); c) Provide teachers of Portuguese Language in Elementary Education of public networks, a didactic contribution focused on the use of ICT. Therefore, the text develops through the genres in the Web 2.0 approach; Multimedia, text production in Web 2.0 / Facebook. Genres worked were Opinion article (for reading) and the Comment online (for writing production). The methodology is divided into two parts: 1) the methodology for the construction of the Report; and 2) the methodology for the application of a Didactic Sequence (DS), the said project component. The Pedagogical Notebook (PN) is the product of activity here reported. The study was based on research Buzato (2015), Dionysos et al (2015), Soares (2003), Lorenzo (2012), Primo (2007), Marcushi (2002), Kock, Elias (2012), Silva, Cardoso ( 2015), Costa Val (2006) and other theorists. The Discussion of Results analyzes the participation of students in the social network Facebook by posting comments to the Opinion article chosen by the group involved in the project. The conclusions allow us to state on the preference that students give the activities on the Internet and also that it was an opportunity to train participation, sharing and expression argued the views of each on racism theme. / O presente relatório contém a descrição das etapas do Projeto Leitura e Escrita On-line, realizado na Escola Estadual 15 de Outubro, tendo como objetivo principal desenvolver o hábito da leitura e da escrita em alunos do 9º ano do Ensino Fundamental. Os objetivos específicos são os relacionados a seguir: a) Estimular os alunos à consulta em sites informativos para busca/seleção de conteúdos temáticos em Artigos de opinião que versem sobre direitos humanos, ética, cidadania, diversidade e questões de gênero; b) Melhorar a habilidade de escrita dos alunos a partir do uso/manejo dos dispositivos da Web no que concerne à construção de textos de opinião (comentários); c) Propiciar aos professores de Língua Portuguesa, no Ensino Fundamental das redes públicas, uma contribuição didática voltada ao uso das TIC. Para tanto, o texto se desenvolve através da abordagem dos gêneros textuais na Web 2.0; Multimeios, Produção de texto na Web 2.0/Facebook. Os gêneros trabalhados foram o Artigo de opinião (para a leitura) e o Comentário on-line (para a produção escrita). A metodologia se divide em duas partes: 1) a metodologia para a construção do Relatório; e 2) a metodologia para a aplicação de uma Sequência Didática (SD), componente do projeto mencionado. O Caderno Pedagógico (CP) é o produto da atividade aqui relatada. O estudo foi embasado nas pesquisas de Buzato (2015), Dionísio et alii (2015), Soares (2003), Lorenzo (2012), Primo (2007), Marcushi (2002), Kock; Elias (2012), Silva;Cardoso (2015), Costa Val (2006) e outros teóricos. A Discussão dos Resultados analisa a participação dos alunos na rede social Facebook, através da postagem de comentários ao Artigo de opinião escolhido pela turma envolvida no projeto. As conclusões permitem afirmar sobre a preferência que os alunos dão a atividades realizadas na Internet e, ainda, que, foi uma oportunidade de treinarem a participação, o compartilhamento e a manifestação argumentada dos pontos de vista de cada um sobre o tema Racismo.
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Response to Bullying (RtB): Behavioral Skills and In Situ Training for Individuals Diagnosed with Intellectual DisabilitiesStannis, Rebecca Lynn 05 November 2015 (has links)
Bullying is a continuing problem for adults with intellectual disabilities who live in group homes and attend adult day training settings together. Many different intervention approaches have been reviewed. Most research in this area focuses on bullying in schools with typically developing children, and therefore, a need for effective behavioral interventions for adults with intellectual disabilities still remains. Previous research has found success in teaching safety skills to a variety of populations using behavioral skills training (BST) and achieving generalization of these skills using in situ training (IST). This study evaluated BST to teach a response to bullying (RtB) to the victims of bullying, with added IST for participants whose skills did not generalize to the natural environment. This study attempted to remove the hypothesized reinforcer of social attention from the perpetrator of bullying. In situ assessments (ISA) were conducted in the natural setting after BST sessions had already occurred. When BST was not sufficient in evoking the correct response during ISA, IST was added for 2 participants and an incentive was added for 1 participant to increase motivation when responding still did not meet completion criteria. However, BST alone was successful in teaching the RtB to two participants, evident by their responses during ISA. The results of this study are consistent with previous BST and IST research.
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”Man måste ju tänka lite själv också” : – En studie om tredjeklassares synpunkter på tre olika kommentarmetoder / ”You have to think on your own too” : - A study about third graders’ points of view regarding three different methods of commentingGoldheart, Mirela, Johansson, Anna January 2018 (has links)
Syftet med denna studie var att undersöka hur elever i årskurs 3 förstod, uppfattade och värderade tre olika kommentarmetoder på elevtexter: two stars and a wish, comment only-technique och kommentarer i enlighet med Dysthes texttriangel. Studien genomfördes genom att elever intervjuades när de bearbetade en elevtext från de svenska nationella proven för årskurs 3 med hjälp av de ovannämnda kommentarmetoderna. Att elevernas synpunkter i intervjuerna beaktades innebar att ett barnperspektiv användes. Av de 14 eleverna som intervjuades uppgav 93 % att de förstod kommentarerna i texttriangeln, medan 70% av dem förstod two stars and a wish. Samtidigt var 14% av dem osäkra på kommentarerna i comment only-technique. Dessutom värderade eleverna kommentarmetoderna olika, vilket gjorde att vi sammanställde tre råd om lärarrespons: ledtrådar, tips och vägledning. Dessa sattes under paraplybegreppet individanpassning. Studien visade att det inte var någon av kommentarmetoderna som på ett tydligt sätt föredrogs framför de andra, det relevanta var om den specifika metoden passade eleven och dess behov. Utifrån ett barnperspektiv skulle det i vissa fall vara mer värdefullt att använda en annan kommentarmetod för att anpassa lärarkommentarerna till den specifika elevens behov.
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Aspectual distinctions in Sk̲wx̲wú7meshBar-el, Leora Anne 05 1900 (has links)
The classification of predicates according to their aspectual properties has a long history,
dating back to Aristotle. Perhaps the most influential classification can be attributed to
Vendler (1967). The time schemata to distinguish his four classes relies on a combination of
entailment patterns and behaviours of "verbs" in different structures. Since Vendler, many
researchers have revisited this classification, differing on both the proposed number of
classes as well as the ways in which they are derived. Although they use different diagnostics
to motivate their systems, what these approaches seem to share in common is the claim that
aspectual classes are universal. This thesis addresses this claim and proposes that based on
data from Skwxwu7mesh (a.k.a. Squamish), the representations of predicates vary crosslinguistically.
I argue for a classification based on the presence/absence of intrinsic initial and
final points in predicate representations.
Chapters Two and Three are concerned with final points and initial points,
respectively. I present four diagnostics which I argue test for the presence of final points and
two diagnostics that test for the presence of initial points. Based on the results of these tests, I
propose a modification of Rothstein's (2004) predicate templates (that in turn are a
modification of Dowty's 1979 templates) to account for the classification of Skwxwu7mesh
predicate classes that emerges.
Chapters Four and Five are concerned with perfectivity and imperfectivity,
respectively. In these chapters, I motivate the claim that Skwxwu7mesh has both a
progressive marker and an imperfective marker. I propose that adopting Dowty's (1979)
analysis of the progressive and Kratzer's (1998) analysis of the imperfective, along with the
predicate representations introduced in chapters two and three, can derive the readings of
progressive and imperfective predicates in Skwxwu7mesh.
Based on a small study involving 10 native speakers of English who are not linguists,
in Chapter Six I briefly revisit English aspectual classes. Using the results of some of the
diagnostics from chapters two and three, I show the contrast between English and
Skwxwu7mesh predicate representations, highlighting the claim that aspectual classes do
indeed vary cross-linguistically. / Arts, Faculty of / Linguistics, Department of / Graduate
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ELF and the alternatives (Kommentar): Comments on Ian MacKenzie’s “Topic & Comment” in JELF 2014; 3(2): 395–407Fiedler, Sabine 08 August 2018 (has links)
In his paper “ELF and the alternatives” Ian MacKenzie considers a number of options that are presently under discussion as possible alternatives to the use of
English as a Lingua Franca (ELF). Their scope includes translation (a short section of two paragraphs only), code switching, receptive multilingualism,
and Esperanto. It is the presentation of the latter approach that I want to address in this comment. As MacKenzie ’s bibliography contains two articles of mine and
as these seem to be important sources on which the author bases his argumentation, I suppose that I should react to his paper.
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Kompis på låtsas med en låtsaskompis : En innehållsanalys av deltagande i kommentarsfält hos virtuella influencers med fokus på parasociala relationer och autenticitet. / An illusionary friendship with an imaginary friend : A content analysis of participation in comment sections of virtual influencers.Olsen, Maja, Forsberg, Lisa January 2022 (has links)
This essay intends to examine the phenomenon of virtual influencers on Instagram and contribute with a fundamental knowledge within a relatively unexplored field of research. By studying the comment sections of three virtual influencers with authenticity and parasocial relationships as the theoretical starting point the essay aims to contribute with insights about participation. The comment data is examined through a combined method of a quantitative and qualitative content analysis. The entirety of the material is coded quantitatively to map the main characteristics of the comments. Qualitative tools then enable a further and deeper analysis of the comments categorized as longer and they are coded a second time. The result of the two code schemes is presented using charts and tables. These describe the type of participation that occurred and the thematization and categorization of the longer comments. Examples that represent different attributes and angles of the categories and subcategories are broken down into components as a final step of the analysis. The results of the study include signs of parasocial relationships in a variety of forms. Compliments, conversation starters and friendly questions are in some instances openly conscious of the fact that the influencer is not a real person, and some are not. Certain friendly comments strengthened the influencers’ authenticity, and a few questioned their actions with references to previously communicated preferences. Although there were a few participants who pointed at the influencers’ persona, most of the comments regarding authenticity revolved around their physical form or existence. Signs of hatred, fear and anger occurred in this fraction of the comments. / Denna studie ämnar undersöka deltagande riktat till fenomenet virtuella influencers och bidra med grundläggande kunskap inom ett relativt outforskat område. Genom att studera kommentarsfälten på tre virtuella influencers Instagramkonton med fokus på parasociala relationer och autenticitet ger studien en inblick i hur deltagandet ser ut när allt är på låtsas. Kommentarerna analyseras genom en kombination av kvantitativ och kvalitativ innehållsanalys. Det första steget är en kvantitativ kartläggning av samtliga kommentarer för att ge en övergripande bild av deltagandet. Vidare analyseras de längre kommentarerna djupare genom kvalitativa verktyg för att belysa tecken på parasociala relationer och föreställningar om autenticitet. Resultaten visar tecken på parasociala relationer i ett flertal former. Komplimanger, inbjudningar till konversation och vänskapliga frågor kommuniceras från skribenter som i vissa fall uppvisar vetskap om att influencern är en fiktiv karaktär och i vissa fall inte. En del vänskapliga kommentarer stärker influencerns autenticitet och en del hänvisar till tidigare uttalanden och ifrågasätter kontoinnehavarna. Även om en del kommentarer gällande autenticitet rörde karaktärernas persona relaterade de flesta till deras fysiska (icke-)existens. Bland dessa kommentarer förekom tecken på hat, rädsla och ilska.
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The Effect of SEC Tax Comment Letters on Institutional Investors' Information Acquisition Activities and Corporate DisclosureCheng, Yang 13 April 2020 (has links)
No description available.
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Chaos or Clarity: A Corpus-Assisted Analysis of Top Comments on Jordan Peterson's Controversial YouTube VideosBaharmand, Behnam January 2023 (has links)
This thesis endeavors to make sense of how Jordan Peterson, a highly controversial public figure—who is rapidly becoming academia’s equivalent to a rock star—is perceived by his online audience. To that end, the study adopts an analytical approach while integrating several theoretical frameworks, including the concept of echo chambers. It concentrates on Peterson’s two most viewed videos on YouTube, found on British GQ (@BritishGQ) and Channel 4 News (@Channel4News), examining the comments section for insights. Besides being the most popular entries with a combined total of over one hundred million views, these videos are also of particular interest since they both involve a one-on-one interview format with a host questioning Peterson about similar yet different topics. While Peterson has been the subject of various research in different disciplines, little attention has been paid to how his audience in social media generally perceives him as a public figure. The primary objective is to discover more about his online following by evaluating their comments, particularly those that receive the most likes and appear at the top. The data is intricate and encompasses various inquiries that call for clarification. The investigation employs corpus linguistics, computational methods, and sentiment analysis to gain deeper insight into the data. The analysis revealed that the majority of influential commenters expressed favorable opinions about the interviewee, with subjective language and direct quotes from the interview being prevalent. There were also distinct themes and echo chambers present, and comments with polarized sentiments tended to be more popular among viewers. In addition to discussing the technical aspects and limitations that must be considered when interpreting the findings, this study emphasizes the promise of social media and new media as powerful tools for effecting social change and promoting public discourse on various issues. The study concludes that employing various methods simultaneously to paint a comprehensive picture from a dataset seems exciting and that the choice of approach comes down to the research questions and the resources available. The paper calls for further research to determine the extent to which the findings can be applied to similar ventures and explore the implications of echo chambers on public perception and discourse.
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