Submitted by Patricia de Monteiro Ramalho Pereira (patpereira83@gmail.com) on 2018-02-08T18:17:32Z No. of bitstreams: 1 Projeto final - Patricia.docx: 593371 bytes, checksum: f2b994277752d55b0761ceddbe16c897 (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2018-02-08T18:23:47Z (GMT) No. of bitstreams: 1 Projeto final - Patricia.docx: 593371 bytes, checksum: f2b994277752d55b0761ceddbe16c897 (MD5) / Made available in DSpace on 2018-02-19T18:30:14Z (GMT). No. of bitstreams: 1 Projeto final - Patricia.docx: 593371 bytes, checksum: f2b994277752d55b0761ceddbe16c897 (MD5) Previous issue date: 2016-12 / Objetivo - Este trabalho tem como finalidade identificar as ações relacionadas a inovação de processos e quais mudanças podem existir nas práticas contábeis em uma empresa por meio de um estudo de caso. Sendo assim, foi levado em consideração a implementação do pronunciamento CPC 47 em uma empresa multinacional de grande porte do ramo de óleo e gás. Metodologia – Foi levada em conta a vivência da pesquisadora, visto que ela presenciou em sua rotina o processo de implementação do pronunciamento e foram realizadas entrevistas com os responsáveis pela adaptação do novo processo da empresa estudada no Brasil de maneira a dar embasamento ao relato de experiência. Além disso, foi feita uma correlação entre as informações levantadas, a revisão da literatura sobre a gestão da inovação de processos e o novo pronunciamento. Resultado - As mudanças nos processos ocorreram por meio das etapas: avaliação, em que foi feita uma análise prévia do pronunciamento e foram identificadas as alterações necessárias; invenção, momento em que ocorre o planejamento e experimentação do que foi levantado na etapa anterior; implementação, fase em que o pronunciamento entra em vigor e ocorre a adoção da inovação e teorização e rotulagem, na qual há a avaliação dos impactos e os possíveis erros são reparados. Limitações - O estudo limitou-se na implementação de apenas um pronunciamento, nas entrevistas com dois gestores e na vivência prática da própria autora. Contribuição prática - Ao compreender o processo de implementação do novo pronunciamento, as empresas podem entender quais ações são indispensáveis e quais podem ser ignoradas de forma ser possivel mitigar os efeitos das mudanças. Pesquisas futuras podem fazer a análise dos resultados em um contexto mais abrangente e podem complementar este resultado ao analisar empresas que já tenham passado por todo o processo de implementação de modo a mostrar quais foram as reais consequências nos sistemas e no modo de trabalho. Originalidade - Apesar de haver um conhecimento sobre mudanças organizacionais, a forma como as empresas efetivamente implementam tais mudanças não é um assunto totalmente esclarecido. / Purpose - This work aims to identify the actions related to process innovation and the changes that can exist in the accounting practices in a company through a case study. Therefore, it was considered pronouncement CPC 47 implementation in a large multinational company in the business of oil and gas. Methodology – It was considered the experience of the researcher, since she witnessed in her routine the implementation process of the pronouncement. Also, interviews were conducted with managers of the company, responsible for the adaptation of the new process in Brazil. In addition, a correlation was made between the information gathered, the literature’s review about the innovation processes management and the new announcement. Findings - The result was that changes in procedures occurred through the following steps: assessment, step that was made an analysis of the announcement and the identification of necessary changes; invention, step that was planned and tested the previous step; implementation, phase that innovation is adopted and theorizing and labeling, step which the assessment of impacts and the possible errors are repaired. Research limitations - The study is limited to the implementation of only one pronouncement, in interview with two managers and the author's experience. Practical implications - The practical contribution of the study is that how the process of the new standard is implemented, companies can understand which actions are really essential and which can be ignored so can be possible to mitigate the effects of the changes. Future research can make the analysis of the results in a bigger context and can complement this result analyzing companies that have already done the entire implementation process in order to show what were the real consequences on the systems and in the labor. Originality - Although there is a knowledge of management innovation, how companies effectively implement such changes is not something totally known.

La recherche d'invariants phonétiques ou phonologiques dans un corpus tel que les nursery rhymes nous a amené à les collecter, à les contraster et à les analyser. La collecte finale se fit grâce au dictionnaire des nursery rhymes, compilé par les folkloristes anglais, Peter et Iona Opie, une anthologie étymologique de référence. Ils passèrent de nombreuses années à répertorier toutes sortes de nursery rhymes, anciennes et récentes, populaires et inconnues. Le but de la collecte de ce corpus était de la faire de façon globale et neutre sans apport initial d'enfants. La deuxième étape fut une réflexion sur leur identité et leur forme ce qui aboutit au constat qu'une comptine n'en était une que si elle continuait à exister. Faisant partie de la tradition orale, la nursery rhyme doit être récitée, scandée régulièrement par un public précis pour qu'elle se transmette et continue son parcours intergénérationnel . Un sondage fut mis en place auprès d'une centaine d'enfants anglophones qui contrastèrent le corpus global en deux entités. Le résultat fit apparaître un corpus de comptine toujours connues et récitables par les sondés et un autre corpus de comptines oubliées. A partir de ces deux nouveaux corpus, une analyse phonétique fut entreprise pour dégager un ou des invariants inhérents à la condition de nursery rhyme. En couplant le premier et le dernier son-consonne accentué de chaque vers de chaque comptine et en prenant la place de l'articulation comme mesure de référence, il se dégage deux mouvements majoritaires dans leur énonciation, un mouvement d'arrière en avant pour les comptines populaires et un mouvement d'avant en arrière pour celles qui sont oubliées. / The search for phonetic or phonological invariants in nursery rhymes made us collect them globally, contrast them through a survey and analyse them. The Opies, British folklorists, published an Oxford Dictionary of Nursery Rhymes which became our primary source of material as their precious collection of rhymes had the advantage of being global and objective. Once the corpus established, it became obvious that these nursery rhymes had different statuses as to their popularity among children. The need to contrast them was necessary. A survey was set up and presented to more than a hundred English-speaking children. It resulted in 2 sub-corpuses, popular nursery rhymes (PNR) and forgotten ones (FNR). The question was what made them belong to one or the other? A phonetic analysis was ploughed through the corpuses. By pairing the first and the last stressed consonant-sound of every verse of every nursery rhyme and taking the place of articulation as reference, 2 major opposite enunciative movements arose, a back-to-front movement (B2F) for popular nursery rhymes and a front-to-back movement (F2B) for the forgotten ones.

La première partie de l’étude est consacrée à l’invocation, intra et extra muros, du droit à un procès équitable. Sont analysés ainsi, dans un premier temps, l’applicabilité directe de l’article 6 et la subsidiarité de la Convention par rapport au droit national et de la Cour Européenne des Droits de l’Homme par rapport aux juridictions nationales. Le droit à un procès équitable étant un droit jurisprudentiel, l’étude se focalise, dans un second temps, sur l’invocabilité des arrêts de la Cour Européenne et plus précisément sur l’invocabilité directe de l’arrêt qui constate une violation du droit à un procès équitable dans une affaire mettant en cause l’Etat et l’invocabilité de l’interprétation conforme à l’arrêt qui interprète l’article 6 dans une affaire mettant en cause un Etat tiers. L’introduction dans l’ordre juridique français et hellénique de la possibilité de réexamen de la décision pénale définitive rendue en violation de la Convention a fait naitre un nouveau droit d’accès à la Cour de cassation lequel trouve son terrain de prédilection aux violations de l’article 6 et constitue peut-être le pas le plus important pour le respect du droit à un procès équitable après l’acceptation (par la France et la Grèce) du droit de recours individuel. Quant au faible fondement de l’autorité de la chose interprétée par la Cour Européenne, qui est d’ailleurs un concept d’origine communautaire, cela explique pourquoi un dialogue indirect entre la Cour Européenne et la Cour de cassation est possible sans pour autant changer en rien l’invocabilité de l’interprétation conforme et le fait que l’existence d’un précédent oblige la Cour de cassation à motiver l’interprétation divergente qu’elle a adoptée.La seconde partie de l’étude, qui est plus volumineuse, est consacrée aux garanties de bonne administration de la justice (article 6§1), à la présomption d’innocence (article 6§2), aux droits qui trouvent leur fondement conventionnel dans l’article 6§1 mais leur fondement logique dans la présomption d’innocence et aux droits de la défense (article 6§3). Sont ainsi analysés le droit à un tribunal indépendant, impartial et établi par la loi, le délai raisonnable, le principe de l’égalité des armes, le droit à une procédure contradictoire, le droit de la défense d’avoir la parole en dernier, la publicité de l’audience et du prononcé des jugements et arrêts, l’obligation de motivation des décisions, la présomption d’innocence, dans sa dimension procédurale et personnelle, le « droit au mensonge », le droit de l’accusé de se taire et de ne pas contribuer à son auto-incrimination, son droit d’être informé de la nature et de la cause de l’accusation et de la requalification envisagée des faits, son droit au temps et aux facilités nécessaires à la préparation de la défense, y compris notamment la confidentialité de ses communications avec son avocat et le droit d’accès au dossier, son droit de comparaître en personne au procès, le droit de la défense avec ou sans l’assistance d’un avocat, le droit de l’accusé d’être représenté en son absence par son avocat, le droit à l’assistance gratuite d’un avocat lorsque la situation économique de l’accusé ne permet pas le recours à l’assistance d’un avocat mais les intérêts de la justice l’exigent, le droit d’interroger ou faire interroger les témoins à charge et d’obtenir la convocation et l’interrogation des témoins à décharge dans les mêmes conditions que les témoins à charge et le droit à l’interprétation et à la traduction des pièces essentielles du dossier. L’analyse est basée sur la jurisprudence strasbourgeoise et centrée sur la position qu’adoptent la Cour de cassation française et l’Aréopage. / The first party of the study is dedicated to the invocation of the right to a fair trial intra and extra muros and, on this basis, it focuses on the direct applicability of Article 6 and the subsidiarity of the Convention and of the European Court of Human Rights. Because of the fact that the right to a fair trial is a ‘‘judge-made law’’, the study also focuses on the invocability of the judgments of the European Court and more precisely on the direct invocability of the European Court’s judgment finding that there has been a violation of the Convention and on the request for an interpretation in accordance with the European Court’s decisions. The possibility of reviewing the criminal judgment made in violation of the Convention has generated a new right of access to the Court of cassation which particularly concerns the violations of the right to a fair trial and is probably the most important step for the respect of the right to a fair trial after enabling the right of individual petition. As for the weak conventional basis of the authority of res interpretata (“autorité de la chose interprétée”), this fact explains why an indirect dialogue between the ECHR and the Court of cassation is possible but doesn’t affect the applicant’s right to request an interpretation in accordance with the Court’s decisions and the duty of the Court of cassation to explain why it has decided to depart from the (non-binding) precedent.The second party of the study is bigger than the first one and is dedicated to the guarantees of the proper administration of justice (Article 6§1), the presumption of innocence (Article 6§2), the rights which find their conventional basis on the Article 6§1 but their logical explanation to the presumption of innocence and the rights of defence (Article 6§3). More precisely, the second party of the study is analyzing the right to an independent and impartial tribunal established by law, the right to a hearing within a reasonable time, the principle of equality of arms, the right to adversarial proceedings, the right of the defence to the last word, the right to a public hearing and a public pronouncement of the judgement, the judge’s duty to state the reasons for his decision, the presumption of innocence, in both its procedural and personal dimensions, the accused’s right to lie, his right to remain silent, his right against self-incrimination, his right to be informed of the nature and the cause of the accusation and the potential re-characterisation of the facts, his right to have adequate time and facilities for the preparation of the defence, including in particular the access to the case-file and the free and confidential communication with his lawyer, his right to appear in person at the trial, his right to defend either in person or through legal assistance, his right to be represented by his counsel, his right to free legal aid if he hasn’t sufficient means to pay for legal assistance but the interests of justice so require, his right to examine or have examined witnesses against him and to obtain the attendance and examination of witnesses on his behalf under the same conditions as witnesses against him and his right to the free assistance of an interpreter and to the translation of the key documents. The analysis is based on the decisions of the European Court of Human Rights and focuses on the position taken by the French and the Greek Court of Cassation (Areopagus) on each one of the above mentioned rights.