Made available in DSpace on 2016-04-25T18:40:30Z (GMT). No. of bitstreams: 1 Luis Antonio Vieira.pdf: 763683 bytes, checksum: a5dbd834535859e9098f1915b65838e0 (MD5) Previous issue date: 2008-05-26 / Around the Accounting of costs, of the systems of costs and of the methods of costing exist few theoretical bases effectively established, factor that facilitates the appearance of divergences of some natures. In this direction, this study aims at to evidence conflicting conceptual aspects that evidence the necessity to develop a set of specific basis for the theoretical sustentation of the system of countable information of costs. This work, for the approach destined to the problem, will go to use itself of the qualitative methodology, and as much as to the objectives, it is fit as a exploration research that will be developed with basis on the precepts of the bibliographical research, adjusted methodology to clarify the basic conceptual characteristics that involve the subject. Structuralized in five chapters, one dedicated to the introduction and another to the final considerations, this work treats: a) of the Accounting and the its segments financial, of costs and management - relevant conceptual aspects; Discourses on the historical interpretations of the Accounting, and present the lack of definition and discussion around some basic concepts of the area of countable knowledge, as well as the formal segmentation of the countable systems and the fragility of the current Basic Conceptual Structure of the Accounting; b) of the Accounting of Costs, structurals and informationals particularitities, evidencing aspects little treated for the effective understanding of that represents a system of costs; and c) of the concepts, of the procedures and of the rest specific characteristics of the methods of costing, presenting a boarding that it aims at to display aspects basic, as well as other less explored around some of the main methods with reference for the literature of the area. It can be observed that the main cause of great part of the problems of the Accounting, which affects the area of costs of bruising form, is the lack of basic theoretical foundation, which must be rescued by means of the revision, of the update and the enlargement of the boarding of the current Basic Conceptual Structure of the Accounting / Em torno da Contabilidade de custos, dos sistemas de custos e dos métodos de custeio existem poucas bases teóricas efetivamente estabelecidas, fator que facilita o aparecimento de divergências de várias naturezas. Nesse sentido, este estudo objetiva evidenciar aspectos conceituais conflitantes que evidenciam a necessidade de desenvolver um conjunto de fundamentos específicos para a sustentação teórica do sistema de informação contábil de custos. Este trabalho, para a abordagem dispensada ao problema, irá utilizar-se da metodologia qualitativa, quanto aos objetivos, enquadra-se como uma pesquisa exploratória, e será desenvolvido com base nos preceitos da pesquisa bibliográfica, metodologias adequadas para esclarecer as características conceituais básicas que envolvem o assunto. Estruturado em cinco capítulos, um dedicado à introdução e outro às considerações finais, este trabalho trata: a) da Contabilidade e seus segmentos financeiro, de custos e gerencial aspectos conceituais relevantes, que discorre sobre interpretações históricas em torno da Contabilidade, e apresenta a carência de definição e discussão em torno de vários conceitos básicos da área de conhecimento contábil, bem como a segmentação formal dos sistemas contábeis e a fragilidade da atual Estrutura Conceitual Básica da Contabilidade; b) da Contabilidade de Custos, particularidades estruturais e informacionais, evidenciando aspectos pouco tratados para a compreensão efetiva daquilo que representa um sistema de custos; e c) dos conceitos, dos procedimentos e das demais características específicas dos métodos de custeio, apresentando uma abordagem que visa a expor aspectos básicos, bem como outros menos explorados em relação aos principais métodos referenciados pela literatura da área. Pôde-se observar que a principal causa de grande parte dos problemas da Contabilidade, os quais afetam a área de custos de forma contundente, é a carência de fundamentação teórica básica, que deve ser resgatada por meio da revisão, da atualização e da ampliação da abordagem da atual Estrutura Conceitual Básica da Contabilidade

Made available in DSpace on 2016-04-25T18:40:35Z (GMT). No. of bitstreams: 1 Tatiana Olgado Manfre Pena.pdf: 636509 bytes, checksum: a4fa74e0b4a3569be3fbc1b254214563 (MD5) Previous issue date: 2008-10-27 / The history of the evolution of accounting, so overall, shows the relationship between the development of accounting knowledge and the environmental characteristics (political, economic, cultural and institutional). With the development and opening economic markets, the accounting is now considered the financial language of business. From then on, trying to develop organisms that could render that language converging internationally. In Brazil, with the creation of the Committee of Pronunciamentos Accounting in 2005, there is more specifically the advancement of accounting Brazilian towards international standards. The universe accounting Brazilian, who had two conceptual structures, from January 2008 announced the approval of the conceptual structure proposed by the CPC, fully convergent with international standards of the IASB, recommending the use as a conceptual document in the country. The main objective of this research was to present a critical study to identify changes or innovations brought about by the new conceptual structure, and the similarities with what was being treated conceptually until its approval. Were submitted some points still conflicting regarding the new conceptual structure, although that is more comprehensive, brings to the professional accounting of greater freedom in the choice of criteria for preparation of financial statements, mainly through the concepts of the primacy of the essence on the way, prudence, true and fair view, and not use the terminology "Accounting Principles". This guarantees the professional judgement, the ability to interpret and commitment to the best illustration, key points in the preparation of financial statements. It is understood that professionals in the accounting area should be properly prepared for such thoughts, so that the accounts can meet its goal of providing useful information for decision making / A história da evolução da Contabilidade, de maneira global, mostra a relação entre o desenvolvimento do conhecimento contábil e as características ambientais (política, econômica, cultural e institucional). Com a evolução e abertura dos mercados econômicos, a Contabilidade passou a ser considerada a linguagem financeira dos negócios. A partir de então, buscou-se desenvolver organismos que pudessem tornar essa linguagem convergente internacionalmente. No Brasil, com a criação do Comitê de Pronunciamentos Contábeis em 2005, observa-se mais concretamente o avanço da contabilidade brasileira rumo às normas internacionais. O universo contábil brasileiro, que possuía duas estruturas conceituais, a partir de janeiro de 2008 divulgou a aprovação da estrutura conceitual proposta pelo CPC, totalmente convergente com as normas internacionais do IASB, recomendando a utilização como documento conceitual no país. O principal objetivo da presente pesquisa foi apresentar um estudo crítico a fim de identificar alterações ou inovações trazidas pela nova estrutura conceitual, bem como as semelhanças com o que vinha sendo tratado conceitualmente até sua aprovação. Foram apresentados alguns pontos ainda conflitantes em relação à nova estrutura conceitual, que embora seja mais abrangente, traz ao profissional da Contabilidade maior liberdade na escolha de critérios para elaboração das demonstrações contábeis, através principalmente de conceitos de primazia da essência sobre a forma, prudência, true and fair view, e a não utilização da terminologia Princípios Contábeis . Trata desta forma o julgamento profissional, a capacidade de interpretação e o comprometimento com a melhor evidenciação, pontos chaves na elaboração das demonstrações contábeis. Entende-se que os profissionais da área contábil deverão estar devidamente preparados para tais reflexões, para que assim a Contabilidade possa atender seu objetivo de fornecer informação útil para tomada de decisão

This thesis uses analytic philosophical inquiry and autobiographical narrative inquiry to identify a conception of critical thinking (CT) that is “most adaptable” for teaching History 12, and then discusses the strengths and limitations. The CT literature includes several conflicting conceptions of CT, and I use two specific types of analytic philosophical inquiry, (conceptual analysis and conceptual structure assessment), to identify which conception is “most adaptable” for teaching History 12. After considering the degree to which each conception meets the criteria developed for the “most adaptable” conception of CT, I conclude that the Critical Thinking Consortium’s (TC²) conception is the most adaptable. Of all the conceptions developed thus far, the TC² approach is unique because it is designed solely as a pedagogical model for embedding CT throughout the curriculum of each subject and grade level. In the second section of the thesis, I use autobiographical narrative inquiry to reflect on the strengths and limitations of the TC² model after using the model to teach History 12 for a year. One of the foundational principles of the TC² conception is the notion that embedding CT throughout the curriculum is a powerful way of improving understanding. I determine that this contention is accurate because students improved their knowledge of the curriculum, the epistemology of history, and the adoption of CT in their everyday lives. Furthermore, use of the TC² conception helped improve my planning and assessment practices, and initiated a positive change of my role in the classroom.

Intelligent devices are quickly becoming necessities to support our activities during both work and play. We are already bound in a symbiotic relationship with these devices. An unfortunate effect of the pervasiveness of intelligent devices is the substantial investment of our time and effort to communicate intent. Even though our increasing reliance on these intelligent devices is inevitable, the limits of conventional methods for devices to perceive human expression hinders communication efficiency. These constraints restrict the usefulness of intelligent devices to support our activities. Our communication time and effort must be minimized to leverage the benefits of intelligent devices and seamlessly integrate them into society. Minimizing the time and effort needed to communicate our intent will allow us to concentrate on tasks in which we excel, including creative thought and problem solving. <br /><br /> An intuitive method to minimize human communication effort with intelligent devices is to take advantage of our existing interpersonal communication experience. Recent advances in speech, hand gesture, and facial expression recognition provide alternate viable modes of communication that are more natural than conventional tactile interfaces. Use of natural human communication eliminates the need to adapt and invest time and effort using less intuitive techniques required for traditional keyboard and mouse based interfaces. <br /><br /> Although the state of the art in natural but isolated modes of communication achieves impressive results, significant hurdles must be conquered before communication with devices in our daily lives will feel natural and effortless. Research has shown that combining information between multiple noise-prone modalities improves accuracy. Leveraging this complementary and redundant content will improve communication robustness and relax current unimodal limitations. <br /><br /> This research presents and evaluates a novel multimodal framework to help reduce the total human effort and time required to communicate with intelligent devices. This reduction is realized by determining human intent using a knowledge-based architecture that combines and leverages conflicting information available across multiple natural communication modes and modalities. The effectiveness of this approach is demonstrated using dynamic hand gestures and simple facial expressions characterizing basic emotions. It is important to note that the framework is not restricted to these two forms of communication. The framework presented in this research provides the flexibility necessary to include additional or alternate modalities and channels of information in future research, including improving the robustness of speech understanding. <br /><br /> The primary contributions of this research include the leveraging of conflicts in a closed-loop multimodal framework, explicit use of uncertainty in knowledge representation and reasoning across multiple modalities, and a flexible approach for leveraging domain specific knowledge to help understand multimodal human expression. Experiments using a manually defined knowledge base demonstrate an improved average accuracy of individual concepts and an improved average accuracy of overall intents when leveraging conflicts as compared to an open-loop approach.

Intelligent devices are quickly becoming necessities to support our activities during both work and play. We are already bound in a symbiotic relationship with these devices. An unfortunate effect of the pervasiveness of intelligent devices is the substantial investment of our time and effort to communicate intent. Even though our increasing reliance on these intelligent devices is inevitable, the limits of conventional methods for devices to perceive human expression hinders communication efficiency. These constraints restrict the usefulness of intelligent devices to support our activities. Our communication time and effort must be minimized to leverage the benefits of intelligent devices and seamlessly integrate them into society. Minimizing the time and effort needed to communicate our intent will allow us to concentrate on tasks in which we excel, including creative thought and problem solving. <br /><br /> An intuitive method to minimize human communication effort with intelligent devices is to take advantage of our existing interpersonal communication experience. Recent advances in speech, hand gesture, and facial expression recognition provide alternate viable modes of communication that are more natural than conventional tactile interfaces. Use of natural human communication eliminates the need to adapt and invest time and effort using less intuitive techniques required for traditional keyboard and mouse based interfaces. <br /><br /> Although the state of the art in natural but isolated modes of communication achieves impressive results, significant hurdles must be conquered before communication with devices in our daily lives will feel natural and effortless. Research has shown that combining information between multiple noise-prone modalities improves accuracy. Leveraging this complementary and redundant content will improve communication robustness and relax current unimodal limitations. <br /><br /> This research presents and evaluates a novel multimodal framework to help reduce the total human effort and time required to communicate with intelligent devices. This reduction is realized by determining human intent using a knowledge-based architecture that combines and leverages conflicting information available across multiple natural communication modes and modalities. The effectiveness of this approach is demonstrated using dynamic hand gestures and simple facial expressions characterizing basic emotions. It is important to note that the framework is not restricted to these two forms of communication. The framework presented in this research provides the flexibility necessary to include additional or alternate modalities and channels of information in future research, including improving the robustness of speech understanding. <br /><br /> The primary contributions of this research include the leveraging of conflicts in a closed-loop multimodal framework, explicit use of uncertainty in knowledge representation and reasoning across multiple modalities, and a flexible approach for leveraging domain specific knowledge to help understand multimodal human expression. Experiments using a manually defined knowledge base demonstrate an improved average accuracy of individual concepts and an improved average accuracy of overall intents when leveraging conflicts as compared to an open-loop approach.

This thesis uses analytic philosophical inquiry and autobiographical narrative inquiry to identify a conception of critical thinking (CT) that is “most adaptable” for teaching History 12, and then discusses the strengths and limitations. The CT literature includes several conflicting conceptions of CT, and I use two specific types of analytic philosophical inquiry, (conceptual analysis and conceptual structure assessment), to identify which conception is “most adaptable” for teaching History 12. After considering the degree to which each conception meets the criteria developed for the “most adaptable” conception of CT, I conclude that the Critical Thinking Consortium’s (TC²) conception is the most adaptable. Of all the conceptions developed thus far, the TC² approach is unique because it is designed solely as a pedagogical model for embedding CT throughout the curriculum of each subject and grade level. In the second section of the thesis, I use autobiographical narrative inquiry to reflect on the strengths and limitations of the TC² model after using the model to teach History 12 for a year. One of the foundational principles of the TC² conception is the notion that embedding CT throughout the curriculum is a powerful way of improving understanding. I determine that this contention is accurate because students improved their knowledge of the curriculum, the epistemology of history, and the adoption of CT in their everyday lives. Furthermore, use of the TC² conception helped improve my planning and assessment practices, and initiated a positive change of my role in the classroom.

This thesis uses analytic philosophical inquiry and autobiographical narrative inquiry to identify a conception of critical thinking (CT) that is “most adaptable” for teaching History 12, and then discusses the strengths and limitations. The CT literature includes several conflicting conceptions of CT, and I use two specific types of analytic philosophical inquiry, (conceptual analysis and conceptual structure assessment), to identify which conception is “most adaptable” for teaching History 12. After considering the degree to which each conception meets the criteria developed for the “most adaptable” conception of CT, I conclude that the Critical Thinking Consortium’s (TC²) conception is the most adaptable. Of all the conceptions developed thus far, the TC² approach is unique because it is designed solely as a pedagogical model for embedding CT throughout the curriculum of each subject and grade level. In the second section of the thesis, I use autobiographical narrative inquiry to reflect on the strengths and limitations of the TC² model after using the model to teach History 12 for a year. One of the foundational principles of the TC² conception is the notion that embedding CT throughout the curriculum is a powerful way of improving understanding. I determine that this contention is accurate because students improved their knowledge of the curriculum, the epistemology of history, and the adoption of CT in their everyday lives. Furthermore, use of the TC² conception helped improve my planning and assessment practices, and initiated a positive change of my role in the classroom. / Education, Faculty of (Okanagan) / Graduate

<p>The present work is concerned with projective prepositions, which express the relation between two objects by referring to a direction in three-dimensional space. The projective prepositions have been regarded as expressing simple schematic relations of a geometric nature. A theory of the apprehension of projective relations can account for their meanings when they express strictly geometric relations. However, many studies have shown that the appropriateness of the prepositions also depends on the functional relation between the objects and that a number of functional factors influence the comprehension of English prepositions. This experimental study investigates if the acceptability of the Swedish prepositions över, under, ovanför and nedanför are influenced by functional factors as well, and whether acceptability judgments about över and under are more sensitive to functional influences than judgments about ovanför and nedanför, as has been shown for the corresponding English prepositions over and under, and above and below, respectively. It also investigates how the shapes and the parts of the related objects influence their functional interaction, and how the acceptability of the prepositions is in consequence influenced by the shapes of the objects. It was found that the theory of apprehension can indeed account for the acceptability of the prepositions when the relation between the objects is strictly geometric. It was further found that acceptability judgments about them are influenced by functional factors in a similar manner to the corresponding English prepositions when the objects are functionally related, although judgments about under and nedanför are not differentially influenced by these factors. Furthermore, the shapes and the parts of both of the related objects influence acceptability judgments about the prepositions in predictable manners. An extension of the theory of apprehension is suggested which can account for the functional influences indicated in the present study.</p>

The present work is concerned with projective prepositions, which express the relation between two objects by referring to a direction in three-dimensional space. The projective prepositions have been regarded as expressing simple schematic relations of a geometric nature. A theory of the apprehension of projective relations can account for their meanings when they express strictly geometric relations. However, many studies have shown that the appropriateness of the prepositions also depends on the functional relation between the objects and that a number of functional factors influence the comprehension of English prepositions. This experimental study investigates if the acceptability of the Swedish prepositions över, under, ovanför and nedanför are influenced by functional factors as well, and whether acceptability judgments about över and under are more sensitive to functional influences than judgments about ovanför and nedanför, as has been shown for the corresponding English prepositions over and under, and above and below, respectively. It also investigates how the shapes and the parts of the related objects influence their functional interaction, and how the acceptability of the prepositions is in consequence influenced by the shapes of the objects. It was found that the theory of apprehension can indeed account for the acceptability of the prepositions when the relation between the objects is strictly geometric. It was further found that acceptability judgments about them are influenced by functional factors in a similar manner to the corresponding English prepositions when the objects are functionally related, although judgments about under and nedanför are not differentially influenced by these factors. Furthermore, the shapes and the parts of both of the related objects influence acceptability judgments about the prepositions in predictable manners. An extension of the theory of apprehension is suggested which can account for the functional influences indicated in the present study.

一詞多義是所有語言會出現的共有現象，然而，過往較少探討多義詞整體結構與其各義項間的關聯，也鮮少討論句法結構延伸的原因。本篇研究將探討漢語日常使用頻率較高的移動動詞「跑」的多義性，以中研院語料庫之語料為本，客觀的回歸到語言事實作分析，並參照Talmy（1975, 1985, 2000）提出的移動事件框架，檢視「跑」所體現的概念結構及句法結構間的關聯，試圖解釋造成不及物用法至非常規賓語用法背後所展現的機制，此外，本文根據教育部重編國語辭典、中文詞彙網絡知識庫內「跑」的定義及參照Evans（2005）的原則性多義理論，確立「跑」的獨立義項並探討概念結構中不同元素的變化和「跑」多義性之間的關聯，進一步地說明各義項間的相關性與區別性，最後，參照Lakoff（1987）的放射形範疇結構整理出屬於「跑」的語意網絡圖。 本篇研究結果顯示，「跑」共有四種不同的句法結構，分別為最典型的不及物﹝A.名詞短語+跑﹞句式，由趨向介詞帶出名詞短語的﹝B.名詞短語+處所/趨向介詞+名詞短語+跑﹞句式及﹝C.名詞短語+跑+處所/趨向介詞+名詞短語﹞句式、從不及物用法延伸至非常規賓語用法的﹝D.名詞短語+跑+名詞短語（斜格）﹞句式，各句式映射到的概念結構皆不同，是概念結構內不同要素的變化影響句法結構的改變，人類的自然認知過程使路徑延伸出不同種類，造成「跑」的非常規賓語用法以及延伸出不同於字面義的其他義項。此外，本文確立「跑」的七個獨立義項為「以兩腿交互快速向前移動」義、「往特定目標移動」義、「為某事忙碌奔走」義、「迅速離開、逃走、躲避」義、「兩個以上的參與者競速」義、「交通工具或物體的移動」義及「離開原有的位置」義，各義項的出現與整體句法結構、概念結構及語境有很大的關聯，總結來說，「跑」所體現的概念結構、句法結構及語意三者之間的相互影響是造成多義現象的重要因素。 / This study investigates the prevalently used polysemous motion verb PAO “run” in Mandarin Chinese. The data are extracted from Academic Sinica Balanced Corpus of Modern Chinese. Under the framework of Motion Event Frame （Talmy 1975, 1985, 2000）, the study explicates the mechanism of PAO’s syntactic complexities in a more plausible manner. Four different structures of PAO are detected: the most typical intransitive structure [A. NP+PAO], structures with prepostions [B. NP+P+PAO+NP] and [C. NP+PAO+P+NP], and the unconventional transtive structure [D. NP+PAO+NP（oblique case）]. Each structure manifests different conceptual structures. It is claimed that the extention of Path has caused the usage of unconventional transtive structure and the polysemous phenomenon of PAO. In addition, this paper investigates the relationship between the different senses of PAO and elements in its conceptual structure. The relevance and distinction between the different senses of PAO are built as a radial categorization. PAO is suggested to have seven different senses: move quickly with legs, move to specific places, move for specific reasons, escape, two or more participants race, vehicles or objects move and leave the original location. Each sense is related to the overall syntactic structure, the conceptual structure and different contexts. In conclusion, the interaction between the conceputual structure, the syntactic structure and semantic meanings is a major factor that makes a polysemy.