Thèse (Ph. D.)--Université Laval, 2004. / Bibliogr.: f. [126]-139. Publié aussi en version électronique.

Thèse (Ph. D.)--Université Laval, 2006. / Titre de l'écran-titre (visionné le 28 mars 2007). Bibliogr.

O romance gráfico Persépolis (2000), da autora e artista gráfica iraniana Marjane Satrapi, foi publicado originalmente na França e, em pouco tempo, devido ao seu sucesso, traduzido para diversas línguas. Apesar de ser uma obra que retrata uma cultura periférica (iraniana), o fato de ter sido publicada em francês e em um local onde a cultura dos quadrinhos é bastante valorizada levoua ao centro do que Even-Zohar (1990) denomina “polissistema literário”. Do mesmo modo, suas traduções também ocupam o centro do polissistema de literaturas traduzidas, visto que os quadrinhos franceses são respeitados e consideravelmente consumidos no sistema literário anglófono. No Brasil, além das razões anteriores, um romance autobiográfico em quadrinhos contribui com a representatividade desse gênero no polissistema literário local. Por se tratar de uma narrativa autobiográfica que se passa, na maior parte da obra, no Irã, retratando a cultura do país, porém, escrita originalmente em francês, o texto carrega marcas culturais dessas duas culturas de modo bastante peculiar. Dessa forma, as traduções da obra precisam adequar uma série de termos da(s) cultura(s) de partida para as culturas de chegada, sobretudo, no que diz respeito ao contexto iraniano, devido à distância cultural existente entre países orientais e ocidentais. No que tange ao fazer tradutório, o pesquisador Javier Franco Aixelá (1996) propõe denominar como culturespecific items (CSIs) as expressões linguísticas que podem causar problemas para a tradução devido a divergências na compreensão cultural, como nomes próprios, marcas e instituições, por exemplo, que têm ocorrência expressiva no texto de Satrapi. No presente trabalho, os itens culturaisespecíficos são localizados no texto de partida e as soluções empregadas nas traduções para o português brasileiro e para o inglês são categorizadas de acordo com a proposta de Aixelá e, por fim, cotejadas. O cotejo entre as soluções tradutórias para os ICEs utilizadas nas duas línguas mostrou que as traduções tiveram um número similar de ocorrências de uso das estratégias, apenas com algumas variações de manipulação. / The graphic novel Persepolis (2000), written and illustrated by the Iranian artist and writer Marjane Satrapi, was first published in France, and then, due to its success, it was soon translated to several languages. Although it portraits a peripheral culture (Iranian), the fact that is was published in French and in a country where the comics culture is quite appreciated brought the work to the center of what Even-Zohar (1990) coined “literary polysystem”. On the same direction, its translations also occupy the center of the translated literature polysystem, since French comics are respected and consumed in the anglophone literary system. In Brazil, in addition to the aforementioned reasons, an autobiographical graphic novel fills the gap of such kind of production in the local literary repertoire. Considering it is an autobiographical narrative which takes place mostly in Iran, portraying the country's culture, yet originally written in French, the text presents cultural marks from these two cultures in a very peculiar way. Therefore, the translations need to adequate a series of terms from the source culture(s) to the target cultures; mostly, with regard to the Iranian context, due to the cultural distance between Western and Eastern countries. Concerning the translation activity, the researcher Javier Franco Aixelá (1996) designates as “culture-specific items” (CSIs) the linguistic expressions that may cause problems to translators due to divergences in cultural understanding, such as proper names, brands and institutions, for instance, items which are constantly present in Satrapi’s text; he categorizes those items according to the possible manipulation they may receive. In the present work, the culture-specific items are found in the source text, and the solutions used in the translations to Brazilian Portuguese and to English are categorized according to Aixelá’s proposition and, finally, compared. Thus, it is possible to observe if the difficulties in transposing the cultural items to both target languages are similar to each other, as well as if the strategies used by the translators of the two languages are the same or differ from each other.

O romance gráfico Persépolis (2000), da autora e artista gráfica iraniana Marjane Satrapi, foi publicado originalmente na França e, em pouco tempo, devido ao seu sucesso, traduzido para diversas línguas. Apesar de ser uma obra que retrata uma cultura periférica (iraniana), o fato de ter sido publicada em francês e em um local onde a cultura dos quadrinhos é bastante valorizada levoua ao centro do que Even-Zohar (1990) denomina “polissistema literário”. Do mesmo modo, suas traduções também ocupam o centro do polissistema de literaturas traduzidas, visto que os quadrinhos franceses são respeitados e consideravelmente consumidos no sistema literário anglófono. No Brasil, além das razões anteriores, um romance autobiográfico em quadrinhos contribui com a representatividade desse gênero no polissistema literário local. Por se tratar de uma narrativa autobiográfica que se passa, na maior parte da obra, no Irã, retratando a cultura do país, porém, escrita originalmente em francês, o texto carrega marcas culturais dessas duas culturas de modo bastante peculiar. Dessa forma, as traduções da obra precisam adequar uma série de termos da(s) cultura(s) de partida para as culturas de chegada, sobretudo, no que diz respeito ao contexto iraniano, devido à distância cultural existente entre países orientais e ocidentais. No que tange ao fazer tradutório, o pesquisador Javier Franco Aixelá (1996) propõe denominar como culturespecific items (CSIs) as expressões linguísticas que podem causar problemas para a tradução devido a divergências na compreensão cultural, como nomes próprios, marcas e instituições, por exemplo, que têm ocorrência expressiva no texto de Satrapi. No presente trabalho, os itens culturaisespecíficos são localizados no texto de partida e as soluções empregadas nas traduções para o português brasileiro e para o inglês são categorizadas de acordo com a proposta de Aixelá e, por fim, cotejadas. O cotejo entre as soluções tradutórias para os ICEs utilizadas nas duas línguas mostrou que as traduções tiveram um número similar de ocorrências de uso das estratégias, apenas com algumas variações de manipulação. / The graphic novel Persepolis (2000), written and illustrated by the Iranian artist and writer Marjane Satrapi, was first published in France, and then, due to its success, it was soon translated to several languages. Although it portraits a peripheral culture (Iranian), the fact that is was published in French and in a country where the comics culture is quite appreciated brought the work to the center of what Even-Zohar (1990) coined “literary polysystem”. On the same direction, its translations also occupy the center of the translated literature polysystem, since French comics are respected and consumed in the anglophone literary system. In Brazil, in addition to the aforementioned reasons, an autobiographical graphic novel fills the gap of such kind of production in the local literary repertoire. Considering it is an autobiographical narrative which takes place mostly in Iran, portraying the country's culture, yet originally written in French, the text presents cultural marks from these two cultures in a very peculiar way. Therefore, the translations need to adequate a series of terms from the source culture(s) to the target cultures; mostly, with regard to the Iranian context, due to the cultural distance between Western and Eastern countries. Concerning the translation activity, the researcher Javier Franco Aixelá (1996) designates as “culture-specific items” (CSIs) the linguistic expressions that may cause problems to translators due to divergences in cultural understanding, such as proper names, brands and institutions, for instance, items which are constantly present in Satrapi’s text; he categorizes those items according to the possible manipulation they may receive. In the present work, the culture-specific items are found in the source text, and the solutions used in the translations to Brazilian Portuguese and to English are categorized according to Aixelá’s proposition and, finally, compared. Thus, it is possible to observe if the difficulties in transposing the cultural items to both target languages are similar to each other, as well as if the strategies used by the translators of the two languages are the same or differ from each other.

The main goal of this thesis was to analyze the gifts, promotional items and representation expenses of the accounting and tax perspective. Further to address the accounting and tax cases to specific cases of practice and finally the evaluation of the legislative action in this area.

L’une des hypothèses implicites faites dans la recherche liée à la gestion des stocks est de maintenir les produits indéfiniment pour satisfaire la demande future. Toutefois, cette hypothèse n’est pas vraie pour les produits caractérisés par une durée de vie limitée. L’impact économique de la gestion de tels produits a conduit à d’importants travaux de recherche. Les investigations développées jusqu’ici ont souligné la complexité de modéliser les stocks de produits périssables. En plus, la dépendance de la durée de la vie à la température à laquelle les produits sont maintenus crée un challenge majeur en termes de modélisation puisque la durée de vie des produits provenant d’une même commande peut varier d’un produit à un autre. La capacité des nouvelles technologies de contrôle de fraîcheur telles que les intégrateurs temps - température de capturer les effets des variations de la température sur la durée de vie offre une opportunité de réduire les pertes et donc d’assurer la fraîcheur des produits vendus. L’objectif général de cette thèse est de modéliser des politiques de gestion de stock des produits périssables. En premier lieu, nous nous intéressons `a la politique (r;Q) o`u les produits ont une durée de vie constante. Le modèle que nous proposons relaxe certaines hypothèses formulées dans les précédents travaux. La deuxième politique considérée est la politique (T; S) où les produits ont une durée de vie aléatoire. Enfin, nous étudions l’impact des nouvelles technologies de contrôle de fraîcheur des produits périssables sur la gestion des stocks. Nous nous intéressons à la pertinence économique découlant du déploiement des intégrateurs temps températures dans la gestion des stocks. / One of the implicit assumptions made in research related to inventory control is to keep products indefinitely in inventory to meet future demand. However, such an assumption is not true for a large wide of products characterized by a limited lifetime. The economic impact of managing such products led to substantial work in perishable inventory control literature. Investigations developed so far underline the complexity of modeling perishable inventory. Moreover, the dependency of the lifetime to temperature conditions in which products are handled adds more complexity since the lifetime of products stemming from the same order may vary from product to another. In this context, the ability of Time Temperature Integrators to capture the effects of temperature variations on products’ lifetime, offers an opportunity to reduce spoilage and therefore ensure product’s freshness and safety. The general aim of this thesis is to model perishable inventory systems. Particularly, three different problem areas are considered. The first one concerns perishable inventory with fixed lifetime, often referred as Fixed Life Perishability Problem, where an approximate (r;Q) inventory policy is developed. This model relaxes some assumptions made in previous related works. The second problem considered is a (T; S) perishable inventory system with random lifetime. Results of this model contribute to the development of a theoretical background for perishable inventory systems which are based on Markov renewal process approach. The third area incorporates the impact of temperature variations on products’ lifetime throughout inventory systems that use TTIs technology. More general settings regarding the demand and the lifetime distributions are considered throughout simulation analysis. The economic relevance stemming from the deployment of this technology is therefore quantified.

As empresas com tarifas reguladas, de maneira geral, fornecem bens públicos. Muitas delas atuam em atividades que são prerrogativas, diretas ou indiretas, do estado. A regulamentação tarifária se justifica pelo fato de essas empresas não atuarem em condições de mercado. A tarifa é definida de maneira a fornecer uma remuneração justa, pelo risco assumido pelo investidor e, concomitantemente, um custo razoável para os consumidores. Existem dois modelos extremos de regime tarifário: cost-plus (pelo custo) ou fixed-price (pelo preço). O primeiro repassa todos os custos incorridos e mais uma margem às tarifas. Por outro lado, os regimes pelo preço fixam a tarifa máxima, que não está necessariamente associada aos custos incorridos. A diferença fundamental entre os dois regimes está no estímulo à eficiência, inexistente nos regimes pelo custo. Na prática, muitos regimes são considerados como híbridos, ou seja, somente alguns custos têm sua recuperação garantida. Nesses regimes, é necessária a existência de algum mecanismo de repasse dos custos recuperáveis. No Brasil, o setor elétrico adotou um modelo no qual a tarifa garante a recuperação dos custos não gerenciáveis (a chamada \"parcela A\"), e os custos gerenciáveis são fixados com base em níveis considerados como eficientes (a chamada \"parcela B\"). Por meio da portaria interministerial MF/MME nº 025/2002, o poder concedente cria um mecanismo para garantir a recuperação dos custos não gerenciáveis - a chamada conta de Compensação da Variação dos Custos da Parcela A (CVA). Segundo esse mecanismo, a diferença entre os custos que compõem essa parcela e o efetivamente incorrido é repassada no próximo reajuste tarifário anual. Caso o saldo não seja integralmente recuperado dentro de um ano, o resíduo é contemplado nos próximos reajustes anuais. O saldo da CVA é atualizado pela SELIC, da data de sua ocorrência até a data de sua liquidação. Com a adoção das normas internacionais de contabilidade, os itens regulatórios foram eliminados das demonstrações contábeis societárias. Devido às suas funções regulatórias, a agência nacional de energia elétrica (ANEEL) decidiu criar a contabilidade regulatória, na qual, entre outras exigências, o reconhecimento da CVA é obrigatório. O presente estudo analisa se a regulamentação tarifária fornece suporte para o reconhecimento contábil dos itens regulatórios, bem como, especificamente o da CVA. O estudo se suporta pela teoria da regulação e pela teoria contábil, com ênfase na estrutura conceitual para elaboração e divulgação de relatório contábil-financeiro (IFRS FOUNDATION, 2010). A pesquisa pode ser rotulada como qualitativa. Conclui-se que os itens regulatórios somente podem ser reconhecidos quando existe um recurso econômico ou uma obrigação econômica presente. Por consequência, apenas devem ser contabilizados os itens regulatórios cuja recuperação ou devolução for garantida. Especificamente para a CVA, não existem evidências objetivas de que seu saldo possa ser recuperado de outra maneira que não seja pela tarifa de fornecimento de energia, não devendo, portanto, ser reconhecido nas demonstrações contábeis societárias. / Rate-regulated companies generally provide public goods. Many of them carry out activities that are prerogative, direct or indirect, of the State. Rate regulations are justified by the fact that these companies do not operate under free market conditions. Rates are set in order to provide a fair return to the risk taken by the investor and concomitantly a reasonable cost to consumers. There are two broad regulatory regimes: cost-plus and fixed-prices. Regimes based on cost allow the recovery of all incurred costs, plus a margin. On the other hand, regimes based on price set a maximum rate, which is not necessarily associated with the incurred costs. The key difference between regimes is the efficiency stimulus, not present in cost regimes. In practice, many regimes are considered hybrid, in other words, just some costs have their recovery guaranteed. Under these regimes, it is necessary a pass-through mechanism for the recoverable costs. In Brazil, the energy sector adopted a model in which the rate allows the recovery of non-manageable cost (called \"Parcel A\"), while manageable costs are recovered based on efficiency levels (called \"Parcel B\"). Through the Portaria Interministerial MF/MME no 025/2005, the grantor creates a mechanism that allows the recovery of non-manageable costs, the so-called \"Conta de Compensação de Variação dos Custos da Parcela A (CVA). By this mechanism, the difference between the costs that are included in \"Parcel A\" and those actually incurred is considered in the next annual rate reset. In the case that it is not wholly recovered within one year, the remainder will be contemplating in the next annual rate resets. The CVA balance is indexed by the SELIC from the date of its occurrence to its settlement. With the International Accounting Standards adoption, the regulatory items are derecognized from the corporate financial statements. Due to its regulatory duties, ANEEL decided to create the Regulatory Accounting, in which amongst other requirements, the recognition of the regulatory items is mandatory. The present study analyses if the rate regulation provides support for the recognition of regulatory items, more specifically, the CVA. The study is based on the Regulation Theory and Accounting Theory with emphasis in the Conceptual Framework for Financial Reporting (IFRS FOUNDATION, 2010). The research can be labelled as qualitative. It was concluded that regulatory items shall only be recognized when there are a present economic resource or a present economic obligation. Consequently, only the regulatory items which the recovery or the devolution is guaranteed can be booked. Specifically for CVA, there are no objective evidences that its balance can be recovery by other mean different than energy supply rate. Therefore, it shall not be recognized in the corporate financial statements.

Over the last decade, buying in-game content with real money has become a more common practice among players in order to unlock exclusive content in video games. Prior research has mainly focused on those functional digital items that provide an advantage to the buyer. This thesis aims to determine the underlying factors that influence video game players to purchase purely aesthetic virtual items.Prior studies on the field of video games, gaming business models and purchasing behaviour were reviewed and a theoretical framework focused on behavioural sciences, psychology and customer culture related theories was designed to interpret the results of a quantitative study. The popular FPS (First Person Shooter), Counter Strike Global Offensive was the selected game to carry out the study. A web-based questionnaire was distributed in various specialized online forums, providing a total of 1006 respondents. A linear regression was the selected method to test the formulated model. Results showed a strong influence of emotional and symbolic perceived values in the purchase intention of aesthetic virtual items, while gaming experience and enjoyment had a minor impact.

Stereotypic behavior is often observed in children diagnosed with an Autism Spectrum Disorder (ASD; American Psychiatric Association, 2013). Stereotypy can inhibit skill acquisition by leading to inaccuracy on task performance and/or slower task completion (e.g., Koegel & Covert, 1972; Morrison & Rosales-Ruiz, 1997). Several studies have demonstrated that access to preferred matched stimulation leads to a reduction of vocal stereotypical behavior (e.g., Lanovaz, Rapp, & Ferguson, 2012). However, it is paramount that treatments not only be effective in decreasing the problem behavior, but do so without further inhibiting academic progress. The current study evaluated the effects of matched stimulation (i.e., music) on vocal stereotypy and acquisition of novel skills. Non-contingent access to music decreased levels of vocal stereotypy across participants and did not hinder mastery of discrimination skills. In addition, noncontingent access to music had only a minor impact on the participant’s latency to perform mastered tasks.

The primary goal of the this thesis is to create standardized tool to determine the level of competency in Chemistry (i.e. knowledge, abilities, and skills) among secondary school students, formulated in the form of "expected outcomes" in the Framework Education Programme for Secondary General Education (RVP G, 2007) and then use this tool to determine the success of students in secondary schools in teaching the tests expected outcomes of chemistry in the academic year 2014/2015. The creation of this research tool and determine the success of students after a few years of starting curricular reform allows for use in future years to monitor the development of education in chemistry by general educational programs. The study first conducted analyses of these expected outcomes from the perspective of Bloom's Taxonomy of Educational Objectives (Amer, 2006; Anderson et al., 2001; Hudecová, 2004; Krathwohl, 2002; Krietzer et al., 1994). By examining the School Education Programmes of secondary schools participating in the study, a curriculum was identified that is overlooked or not clearly defined by RVP G (2007), whose inclusion in education falls within the competence of each school. Requirements were also compared for outputs of chemistry education for secondary school students in the Czech Republic...