This study investigates the evolution of oral proficiency objectives in Swedish curricula,focusing on Lgy70, Lpf94, and Gy11, and aims to understand the driving factors behindthese changes, particularly in light of globalization's influence on the English language. Using manifest and latent content analyses, the study explores how these curriculareflect the changing roles and functions of English in a globalized context, drawing oncurriculum theory and prior research on Swedish curriculum development. The findingsdemonstrate a clear trajectory in oral proficiency objectives over time, with eachiteration of the curriculum placing increasing importance on communication skills andglobal perspectives. Specifically, the study reveals a shift towards enhanced oralproficiency goals and the cultivation of global awareness among students. Byemphasizing these findings, teachers can anticipate evolving educational priorities andadapt their teaching practices accordingly, ensuring alignment with the changing needsof students in a globalized world.

La tesi si apre con un capitolo introduttivo, che tiene presente l’arco cronologico compreso tra i secoli XII e XIX. L’ampiezza di questo periodo storico è giustificata dall’antichità delle istituzioni antecedenti al monastero cassinese di San Raimondo in Piacenza: una canonica agostiniana (secoli XII-XIV), dedicata a Santa Maria dei Dodici Apostoli, un ospedale di tipo medievale (secoli XII-XVI) e un monastero cistercense femminile (1414-1810). Si è cercato di mettere in luce che le vicende di queste istituzioni sono parte integrante della storia dell’attuale monastero. Dopo un accenno alle soppressioni napoleoniche e alle loro conseguenze per le religiose, la parte centrale della ricerca (comprendente gli altri tre capitoli) riguarda il monastero di San Raimondo in Piacenza nel suo periodo benedettino cassinese. L’erezione canonica è avvenuta nel 1835, in seguito all’iniziativa della fondatrice Teresa Maruffi (1780-1855), monaca piacentina. Nel lavoro si è cercato di mettere in luce l’influsso dell’istituzione anche in campo sociale ed educativo. Il monastero di San Raimondo, infatti, tenendo fermo il carattere contemplativo-claustrale della comunità che vi risiede, ha svolto e svolge tuttora un importante ruolo dal punto di vista scolastico-educativo ed apostolico in campo pastorale e sociale. / The thesis opens with an introductory chapter that considers the chronological period between XII and XIX centuries. The wideness of this historical period is justified by the antiquity of the institutions prior to the “cassinese” monastery of San Raimondo in Piacenza: an Augustinian presbytery (XII-XIV centuries), dedicated to Saint Mary of the Twelve Apostles, a medieval hospital (XII-XVI centuries) and a Cistercian convent (1414-1810). They have tried to point out that the events of these institutions are an integral part of the history of the present-day monastery. After a reference to the Napoleonic dissolution and to its consequences for the nuns, the central part of the research (including the other three chapters) concerns the monastery of San Raimondo in Piacenza during the Benedictine “cassinese” period. The monastery was founded in 1835 on the initiative of Teresa Maruffi (1780-1855), a nun from Piacenza. In the research they have tried to point out the influence of the institution in social and educational field. Actually, the monastery of San Raimondo, preserving the cloister-contemplative character of the community that resides there, has played and still plays an important role both from an educational point of view and an apostolic point of view in pastoral and social field.

Linguistic fossilization is a prevalent phenomenon in adult ESLA and presents a perpetual pedagogical challenge to teachers. Despite controversy about the theoretical concept, research is increasingly showing that persistent erroneousness cannot be attributed to single causal factors. This single case study examines controversial aspects surrounding the concept and formulates criteria for identifying fossilization. The study investigates the conversational output of an independent adult learner over a period of nine months and presents a holistic exploration of causal influences. The findings substantiate that fossilization arises from changing combinations of factors, and that such combinations are unique to the situation of each adult learner. The key to the successful treatment of fossilized errors may lie in identifying their roots, which can be achieved by analyzing output and through discussion with learners in order to gain insight into their experience of the learning process. Results also suggest that a critical perspective on the theoretical construct is needed in order to investigate the phenomenon in adult second language acquisition. / Linguistics / M.A. (Teaching English to Speakers of Other Languages (TESOL))

La convivialité mondiale : Résumé. L’occasion de cette thèse fut à la fois le déclenchement de la première bombe nucléaire à Hiroshima en 1945 et le développement de nouveaux moyens de télécommunications qui révolutionnèrent les domaines informatiques au début des années cinquante. Pour mémoire, les frères Gutenberg, au milieu du XVème siècle, avaient mis au point un procédé typographique qui utilisait les caractères mobiles découvert en Chine au XIème siècle. L’imprimerie, puis l’édition, puis la presse écrite aboutirent finalement à l’avènement des médias de masse contemporains. Convaincus des conséquences fondamentales des débuts de l’informatique de masse sur l’évolution de la géo-sociologie, nous avons commencé dans notre travail, par la recherche d’un modèle sociologique pouvant représenter l’ensemble des habitants de notre planète. Norbert Elias nous apporta le résultat de son étude sur la monopolisation progressive dans des sociétés, dans son livre la « Dynamique de l’Occident ». S. Huntington, de son coté, développa dans « Le choc des civilisations », la réalité sociologique des huit principales civilisations actuellement en développement. A l’occasion de voyages dans des pays appartenant à ces différentes civilisations, nous avons entrepris de construire (p.p. 48bis et 52bis) une trame sociologique mondiale de départ, c’est-à- dire avant l’arrivée d’Internet. L’approche des paradigmes de Kuhn (p. 57), nous donna un support pour expliquer comment l’arrivée d’Internet dans le monde pouvait provoquer un changement, probablement irréversible, de paradigme sociologique. La « fusion » des 6 niveaux d’Elias et des 8 civilisations de Huntington, provoquée, de proche en proche, par l’arrivée d’Internet, nous a conduit à définir un concept de convivialité (p. 62). Un tel concept existait déjà, à l’initiative de Brillat-Savarin au XIXème siècle, au niveau d’un groupe d’amis réunis en vue de faire bonne chère et de passer un moment agréable. Ivan Illich d’autre part (voir annexe 1), penseur de l écologie politique (1926-2002), donna un sens tout différent à son concept de convivialité. Nous avons entrepris quant à nous de définir et caractériser un concept adaptable aux quelques 48 domaines similaires mais distinct d’une recherche étendue à l’ensemble de la planète. Pour rappel, la « philia » d’Aristote ne dépassait pas le niveau sociologique de la cité-Etat, et renvoyait le reste du monde connu vers l’appellation de « barbaroi ». Après le moment de convivialité décrit par Aristote dans « L’étique à Nicomaque », le monde retomba pendant plus de 2.000 ans dans le règne des autocrates et il fallut de timides débuts de démocratie en Angleterre, puis aux Etats-Unis et en France en 1789, pour constater un changement durable. Depuis une trentaine d’années par contre un grand nombre d’Etats-nations ont successivement évolué et basculé vers des régimes démocratiques : d’abord dans l’Europe du sud, puis dans les quelques pays de l’Asie du Sud Est. L’implosion de l’URSS en 1989 provoqua la création de démocraties beaucoup plus proches des modèles d’Europe occidentale que les pseudo-démocraties populaires de l’ex-bloc soviétique. Simultanément, la plupart des Etats-nations d’Amériques du Sud et du Centre connurent des transformations pacifiques profondes et évoluèrent vers des structures démocratiques. Aujourd’hui, la majorité des Etats-nations parmi les 190 que compte l’ONU, sont devenues des démocraties, au moins en cours de devenir. Par ailleurs, au-delà du niveau des Etats-nations se développèrent des Rgionalismes Politiques (R.P.), constitués par le rapprochement d’un certain nombre d’Etats, y compris, depuis quelques décennies, les R.P. de l’Inde, de la Chine et de l’Union Européenne qui regroupe actuellement 27 pays. D’autres R.P. tels que l’ASEAN en Asie du Sud-Est ou le MERCOSUR en Amérique Latine prirent corps de façon progressive. On peut constater ces développements suivant des étapes qui commencent en général par des ententes sécuritaires modestes, suivies d’échanges commerciaux croissants, puis des accords financiers et douaniers. Tous ces développements correspondent à des degrés de convivialité croissants et progressifs ; la véritable interconnexion mondiale et instantanée qui est ainsi en voie d’établissement et qui s’étend à tous les domaines de l’économie, est encore rendue plus complexe par l’entrée en jeu de multiples sociétés transnationales cherchant à chevaucher et ignorer les Etats. Ce nouveau tissu de sociétés multinationales ou transnationales spécialisées et efficaces profite pleinement des techniques mondiales d’informatique. Sur le plan des relations politiques, les relations intra-régionales et inter-régionales ont incorporé les spécificités propres aux différentes cultures, provoquant un brassage exponentiel, quoique difficile à suivre tant son ampleur et sa variété sont grandes. Nous avons tenté de résumé le degré de convivialité, suivants les domaines, à l’échelle globale de notre planète devenue aujourd’hui rétrécie et interconnectée. En fait, nous constatons que l’aspiration vers la paix, et la suppression des cas de non-convivialité dans tous les domaines est telle que la convergence des activités spécialisées, agit vite et un peu partout simultanément dans le monde. Nous avons examiné successivement quelques domaines spécialisés et avons abouti à la conclusion qu’il existe déjà aujourd’hui un grand nombre de consensus dans les sciences de la nature et les sciences humaines. Tous les domaines sont-ils concernés ? Non, on peut constater par exemple que la convivialité inter-religions est toujours nulle, sinon conflictuelle en particulier lorsqu’il n’y a pas séparation bien définie et acceptée entre religion et politique, comme c’est le cas pour l’Islam. Les religions d’Asie, souvent plus anciennes que celles du Moyen-Orient et de l’Europe, semblent plus accoutumées à la convivialité par respect mutuel. Nous avons esquissé d’autre part l’évolution contemporaine en philosophie où les positions radicales du XIXème siècle nous apparaissent évoluer vers « La Nouvelle Alliance », titre du dernier ouvrage de I. Prigogine. Celui-ci, en phase avec les nombreuses interrogations nées d’un relativisme généralisé et plein de nouvelles inconnues, oriente nos recherches sans a priori et dans le méthode pragmatique des essais-erreurs, qu’aborde de son coté H. Putman en philosophie. Dans le domaine de la philosophie politique enfin, un renouvellement d’intérêts provoqué par les nouveaux dangers de destruction de la planète par les hommes, stimule les efforts de convivialité et la recherche de nouveaux objectifs d’écologie et de progrès raisonnables, bien éloignés des traditions classiques de recherche de pouvoir à tout prix. Notre antithèse a cherché où il est devenu nécessaire de temporiser et réglementer nos volontés trop excessives. Notre conclusion enfin veut souligner que nous sommes parvenus aujourd’hui à nous consacrer à un plein travail de recherche dans tous les domaines et qu’il n’est pas temps de conclure mais au contraire d’avancer vers l’accomplissement d’un monde plus humain, plus juste et plus convivial.

The aim of the present theoretical-empirical thesis is to present the topic of court interpreting for non-native speakers, focusing on criminal proceedings in the Czech Republic. At first, the study looks into the context of Czech court interpreting, taking into account interpreters' tasks in individual stages of criminal proceedings and concentrating on communication situations in which non-native speakers take part. The topic of the second chapter is interpreting for non- native speakers in general. This chapter consists of findings and conclusions of studies published by Michaela Albl-Mikasa as well as other authors who address the topic of conference interpreting through lingua franca. The third chapter looks into interpreting for non- native speakers in the area of court interpreting. It is based on an analysis of findings obtained by lingua franca research in the field of conference interpreting against the background of general court interpreting theories. The empirical part provides a description of research based on hypotheses of a survey carried out by Michaela Albl-Mikasa transferred into the context of Czech court interpreting in criminal proceedings. The aim is to find whether interpreters, judges, state prosecutors, police officers and lawyers use different strategies when...

Orientador: Nanci Soares / Banca: Josiani Julião Alves de Oliveira / Banca: Cilene Swain Canôas / Resumo: O presente estudo tem como objetivo conhecer a memória das pessoas idosas, em especial, a memória do trabalho realizado nas fábricas de calçado de Franca/SP. O trabalho busca discutir as lembranças e experiências que muitas vezes são perdidas pela não valorização do passado. Para tanto, decidiu-se analisar a memória de quatro pessoas idosas que estão inseridas no universo do Centro de Convivência do Idoso Lions Sobral (CCI), bem como a posição da assistente social desta instituição mediante o assunto da rememoração do passado. As narrativas dos memorialistas destacaram a memória sobre o tempo e no tempo, resultando em três eixos de analise: a "memória trajetória de vida", a "memória trabalho" e a "memória família e velhice". Assim, a pesquisa debruçou-se nas discussões sobre o envelhecimento humano, o mundo do trabalho e a memória e a valorização das experiências advindas das pessoas idosas pelas outras gerações. Foi destacado também um breve panorama da população idosa da cidade de Franca e o perfil dos participantes do CCI Lions Sobral. O estudo baseou-se na abordagem quantitativa e qualitativa de pesquisa, através do método da história oral, na perspectiva da história de vida com as pessoas idosas e da entrevista semi-estruturada com a profissional do serviço social. A análise dos dados obtidos se deu pela fundamentação teórico-metodológico do materialismo histórico dialético. Portanto, a pesquisa realizada analisa a realidade apresentada na narrativa dos "velhos trabalhadores", considerando e valorizando as histórias de vida trazidas por suas memórias / Abstract: This study aims to know the memory of elder people, mainly the memory of their work done in footwear factories in Franca/SP. The work seeks to discuss the memories and experiences that are often missed by not valuing the past. So we decided to analyze the memory of four elderly people who are in the Elderly Community Centre Lions Sobral (in Portuguese, known as (CCI) Centro de Convivência do Idoso Lions Sobral), as well as the position of the social worker of this institution upon the subject of remembering the past. The memoirists‟ narratives highlighted the memories about the time and in time, resulting in three areas of analysis: the "lifetime memory", the "work memory" and "family and old age memory." Thus, research has focused on discussions about human aging, the world of work and the memory and the recovery of the elder‟s experiences by other generations. It was also highlighted a brief overview of the elderly population in Franca city and the profile of CCI Lions Sobral participants. The study was based on quantitative and qualitative research approach, using the method of oral history from the life history perspective for the elderly, and of the semi-structured interview for the social worker. The data analysis was done through the theoretical and methodological principles of dialectical historical materialism. Therefore, the survey analyzes the reality presented in the older workers‟ narratives, considering and valuing the life stories brought by his memories / Mestre

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-08-08T11:31:45Z No. of bitstreams: 1 Túlio Felipe de Paiva.pdf: 900453 bytes, checksum: 648ca677483bcc275ee42a409fc9063a (MD5) / Made available in DSpace on 2018-08-08T11:31:45Z (GMT). No. of bitstreams: 1 Túlio Felipe de Paiva.pdf: 900453 bytes, checksum: 648ca677483bcc275ee42a409fc9063a (MD5) Previous issue date: 2018-05-25 / Fundação São Paulo - FUNDASP / The following work presents the analyses made about the parrhesia, or free speech, from Eph 6:18-20. The research speaks in a first plan the very first events of this term, that occurred in the roman-greek world, which was the understanding about the subject and what were your purposes. Once Paul was inserted in this same historical period, it analyses, in a brief outline, the presence of parrhesia in the Apostle´s life. Therefore, it is presented an exergetic analysis of the pericope chosen (Eph 6:18-20), and from this discourse about the presence of the parrhesia in Paul. Lastly, based on the previous topics, it analyzes the relationships of the parrhesia with the Spirit, the christian discipleship and the Church, as the Body of Christ / O presente trabalho visa apresentar a análise feita sobre a parresía, ou linguagem franca a partir de Ef 6,18-20. A pesquisa aborda num primeiro plano as primeiras ocorrências do termo, no mundo greco-romano, e qual era a compreensão acerca do tema e quais as finalidades que possuía. Uma vez que Paulo estava inserido neste mesmo período histórico, se analisa, num breve esboço, a presença da parresía na vida do Apóstolo. Por conseguinte, apresenta-se uma análise exegética da perícope escolhida (Ef 6,18-20), e a partir desta discorre-se a respeito da presença da parresía em Paulo. Por fim, com base nos resultados dos tópicos anteriores, analisa-se as relações da parresía com o Espírito, com o discipulado cristão e com a Igreja, enquanto Corpo de Cristo

Made available in DSpace on 2016-04-29T13:31:55Z (GMT). No. of bitstreams: 1 Regina Marques de Souza Oliveira.pdf: 18996167 bytes, checksum: ee9c5282f01ee6625a208eb2e932e86f (MD5) Previous issue date: 2008-06-27 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / It is a study on Social Psychology about the processes of construction of the identity of the black youngsters who live in the suburbs of the great cities, i.e., São Paulo and Paris under transnational non-comparative approach from four basis, which are Social Sciences, Material Historical Social Psychology, Human Geography. We try to understand the identity and the subjective processes of black and non-white youngsters through their transit in the globalized metropolis, their individual and collective identity rise from the violence and inequality in the transnational cities of the Capitalism. The used methodology part of opened interviews, groups of colloquies with young, allied field comment to the analysis of biographicals elements. It is concluded, in this study, that the identity of the black youngster in the suburb of the metropolis has its register the memory, which is both conscious and unconscious of his historical past. This identity has its Present interpreted by the Dialectics of a new language the Grammatics and is also projected towards the future the come to be. Under such alienation to their context, all of them in Brazil as well as in France begin, on the revolutionary ground of the metropolis, the refusing to the hegemonic capitalistic order, that is, under the conflict, anguish or escaping from its elaboration, which is the violence. They observe the context. They try steps towards the revolution. They prepare to born, under the strength of their low own time, their own writing for a near future of real changes / Trata-se de estudo da psicologia social que aborda os processos de construção de identidade do jovem negro e mestiço nas periferias das metrópoles -São Paulo prioritariamente e Paris como recorte transnacional e não comparativo. Partindo de quatro aportes conceituais: ciências sociais, psicologia social materialista histórica, psicanálise e geografia humana, procurou-se compreender identidade e processos subjetivos de jovens negros e não brancos no trânsito das metrópoles globalizadas. Identidades individuais e coletivas que emergem na violência e desigualdade das cidades transnacionais do capitalismo. A metodologia utilizada parte de entrevistas abertas, grupos de conversas com jovens, observação etnográfica aliada à análise de elementos autobiográficos. Conclui-se, no estudo, que a identidade do jovem negro na periferia da metrópole, possui o registro -memória -consciente e inconsciente de seu passado histórico; interpretando o presente na dialética de uma nova linguagem -gramática -que se projeta para o futuro -vir a ser. Nesta não alienação ao contexto, todos eles -no Brasil e na França -iniciam, no chão revolucionário da metrópole, a recusa de uma ordem capitalista hegemônica; a partir da tensão, do conflito, da angústia ou no escape de sua elaboração: a violência. Eles observam o contexto. Ensaiam golpes de revolução: eles gestam, com a força de seu tempo lento, a própria escrita de um futuro breve em franca mutação

Made available in DSpace on 2016-04-27T16:33:51Z (GMT). No. of bitstreams: 1 Priscila Ferrer Caraponale.pdf: 282468 bytes, checksum: 7a193e3fc6f6030e798d263c3fc43eb3 (MD5) Previous issue date: 2009-03-30 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / Created by the state of Sao Paulo government in 1924, the Franca Professional School was part of a govern project that aimed at the enlargement of the professional institut ions throughout the state. In this research, dec i s i ve moments of the institution were elected and topics such as events tha t d e t ermined the city of Franca to get the institution, how its implantation occurred, how the activities elapsed during its first years, and the way the scholar quotidian went by were investigated. Through legal documents from the State Government and from the school, we intended to understand how the school absorbed the successive regulations and the impacts they had on the practice of the institution , as well as how the school served the local demands, therefore, it assumed a t four moments selected by this research, speci fic signs , relatively to its similar ones at the state. This research is linked to the Project History of School Subjects and Didactic Book, to the subproject Disciplinarization of Professional Knowledge that aims to investigate the histori c processes by which the professional knowledge was incorporated to school education, acquiring singular aspects in it / Criada pelo governo do Estado de São Paulo em 1924, a Escola Profissional de Franca fez parte de um projeto do governo que visava à ampliação das instituições profissionais por todo Estado. Nesta pesquisa foram eleitos momentos decisivos da vida da instituição e investigados tópicos tais como os fatores que determinaram a escolha da cidade de Franca para receber a instituição, como ocorreu a sua implantação, como transcorreram suas atividades nos primeiros anos de funcionamento, como transcorria o seu cotidiano escolar. Por meio da documentação legal do Governo do Estado e da documentação escolar, pretendeu-se compreender como a escola absorveu as sucessivas regulamentações e que impacto tiveram nas práticas da instituição, e como a escola atendeu às demandas locais e, por isso, assumiu, em quatro momentos selecionados nesta pesquisa, caracteres específicos, relativamente às suas similares no estado. Esta pesquisa vincula-se ao Projeto História das Disciplinas Escolares e do Livro Didático, no subprojeto Disciplinarização dos Saberes Profissionais, que tem como objetivo investigar os processos históricos pelos quais os saberes profissionais foram incorporados à educação escolar, adquirindo nela aspectos peculiares

Este trabalho avalia os efeitos dos incentivos fiscais concedidos às indústrias instaladas na Zona Franca de Manaus na criação e distribuição de riqueza. A plataforma teórica tem como pilares as teorias sobre comércio exterior e a dos stakeholders, aliadas aos conceitos relativos às políticas de desenvolvimento econômico, às políticas de desenvolvimento industrial e aos incentivos fiscais. O modelo industrial Zona Franca de Manaus é caracterizado como Zona de Livre Comércio. Discute-se os conceitos, vantagens, desvantagens da Demonstração de Valor Adicionado (DVA) como instrumento contábil para medir a criação e distribuição de riqueza. A amostra deste estudo foi selecionada entre as indústrias instaladas na ZFM que publicam as demonstrações financeiras do banco de dados mantidos pela FIPECAFI, base para a edição Melhores e Maiores, da Revista Exame. Dentre essas empresas foram selecionadas 30 (trinta) para análise quanto à forma de contabilização dos incentivos fiscais, totalizando 150 (cento e cinquenta) demonstrações contábeis no período de 2003 a 2007. Para a análise de criação e distribuição de riqueza foram selecionadas todas as indústrias que elaboram e/ou divulgam a Demonstração de Valor Adicionado (DVA). Foram analisadas ao total 73 Demonstrações de Valor Adicionado para o período de 2003 a 2007 e comparadas a criação e a distribuição de riqueza com outros grupos de indústrias, localizados fora da Zona Franca de Manaus. Foram analisados os setores de autoindústria, bens de consumo e indústrias digital e de eletroeletrônicos e um grupo de controle de empresas pares, escolhidas em função da similaridade do setor de atuação e faturamentos. Para a comparação da forma de contabilização dos incentivos fiscais, especificamente o ICMS, foi utilizada a técnica de análise de conteúdo e estatística descritiva entre os grupos que contabilizam de forma correta e os que contabilizam de forma errada. Foram encontradas quatro formas de contabilização, nas quais se destacam 66,7% que contabilizam de forma errada e 20% de forma correta. Para a análise da criação de riqueza pelas empresas foram utilizadas as técnicas estatística análise de regressão e teste de média. Pela técnica de regressão linear as empresas industriais instaladas na Zona Franca de Manaus criam, em média, 30,96% de riqueza em função do faturamento, enquanto as empresas pares situadas fora dessa região criam, em média, 45,08%. Ao aplicar o teste de média, as empresas situadas na Zona Franca de Manaus, criam, em média 31,07% ao passo que as empresas pares situadas fora criam, em média, 54,36%. Destaque-se o fato de que as empresas industriais instaladas na Zona Franca de Manaus que contabilizam os incentivos fiscais, de maneira errada, especificamente o ICMS, evidenciam e publicam, de maneira equivocada, a criação de riqueza, em média, de 42,85% pela regressão linear e 32,41% pela média. Para a distribuição de riqueza foi pesquisada a distribuição para três grupos: pessoal, governos e proprietários. Foi utilizado o teste de média e os achados mostram que enquanto as empresas industriais instaladas na ZFM distribuem 27,28%, 54,42% e 1,82% aos empregados, governos e proprietários, respectivamente, as empresas pares situadas fora distribuem 36,31%, 41,54% e 6,44%, respectivamente. Os resultados finais da pesquisa chegam à conclusão que os incentivos fiscais concedidos pelo modelo industrial Zona Franca de Manaus às indústrias instaladas naquela região criam menos riqueza do que os mesmos setores ou similares instalados fora e sem os incentivos fiscais e distribuem menos riqueza aos empregados e aos proprietários, mas possuem efeitos positivos na parcela de riqueza distribuída aos governos, em função da riqueza criada. / This thesis assesses the effects of tax incentives granted to industrial enterprises located at the Manaus Free Trade Zone as far as generation and distribution of wealth goes. The theories of foreign trade and of stakeholders are the foundation, alongside concepts concerning policies of industrial development and tax incentives. The Free Trade Zone industrial model is characterized as a zone of free trade in its own right. Topics of discussion include the concepts, advantages, and disadvantages of Value Added Statements (VAS) as an accounting tool to measure the creation and distribution of wealth. The research sample was selected among the enterprises operating within MFTZ that disclose financial statements at the database kept by Fipecafi, which in turn feeds the issues of Maiores e Melhores, published by Exame Magazine. Thirty enterprises were then selected for analysis as to the way of accounting tax incentives, totaling 150 (a hundred and fifty) accounting statements in the period comprised between 2003 and 2007. All the industrial enterprises which produce and/or publish Value Added Statements were used in the part dedicated to the analysis of creation and distribution of wealth. On the whole, seventy three Value Added Statements were studied for the 2003-2007 period, and these were compared with the creation and distribution of wealth by other enterprises selected and set up outside Manaus Free Trade Zone. The sectors selected were automobile, consumer goods, digital products, and electric-electronic goods, together with a counterpart control group, chosen due to similarities in type of product and income. In order to compare the way tax incentives, in special ICMS (Value Added Tax on Sale and Services) are accounted, the content technique and the descriptive analysis were used with both, the groups that account these incentives correctly and the ones that do so incorrectly. Four accounting possibilities were found, and among them the emphasis lies on a 66.7% of wrong accounting manner, and a 20% of correct accounting manner. In order to perform the analysis of wealth creation by enterprises, the study resorted to regression analysis and mean test. The linear regression technique showed that industrial enterprises within MFTZ generate around 30.96% of wealth due to income, while counterpart enterprises located elsewhere generate an average 45.08%. The mean test demonstrates that enterprises located within the MFTZ create an average 31.07%, whereas the control group generates an average 54.39% wealth. It must be emphasized that enterprises that are placed within MFTZ, account tax incentives, especially ICMS incorrectly, disclose and publish wealth creation in the wrong way are an average 42.85% by linear regression and an average 32.41% by mean test. As to wealth distribution, three groups of recipients of wealth produced were analyzed: employees, governments, and shareholders. The mean test was used and the findings show that whereas enterprises in MFTZ dispense 27.85, 54.42%, and 1.82% respectively to employees, governments and shareholders, the control group distributes 36.31%, 41.54%, and 6,44% respectively. The final results of the research point to the conclusion that tax incentives granted by the industrial model of Manaus Free Trade Zone to enterprises located in that region generate less wealth than counterpart enterprises located outside the zone and which do not benefit from those incentives; besides, they distribute less wealth to employees and shareholders, but perform positively as to share of wealth granted to governments due to the wealth created.