En quoi peut-on définir un individu compétent en éthique ? Si la compétence éthique se caractérise par une capacité à adopter la manière d’agir la plus ajustée à la situation vécue, la confrontation aux réalités de terrain doit mettre en évidence les débats de normes sous-jacents à cette compétence éthique. Nous nous proposons de la rendre plus lisible et de la réactualiser en repérant les éléments qui constituent l’activité de travail, notamment celle des professionnels de santé à l’œuvre dans les hôpitaux publics de Marseille (APHM). Comment être compétent en éthique dans des services accueillant un public hétérogène du point de vue des maladies, de la culture et des valeurs ? Dans la lignée des travaux en ergologie, cette étude propose d’appréhender la compétence éthique en donnant la parole au travail et en analysant les savoirs et les « usages de soi » des soignants. / How can we define a competent individual in ethics ? If ethical skill is characterized by an ability to adopt the way to act as fairas possible to the lived situation, the confrontation with realities must highlight debates of standards underlying the ethical skill. We propose to make it more readable and to update it by identifying the elements that constitute the work activity, in particular that of healthcare professionals at work in the public hospitals of Marseille (APHM). How to be competent in services welcoming a heterogeneous public from the point of view of the diseases, of the culture and the values ? In the line with Ergologie’s work, this study proposes to perceive ethical skill with language exists in work and analyzing the knowledge and the « uses of one » of the nursing staff.

Syfte: Trots striktare redovisningsregler så fortsätter ledningen i ett flertal företag att resultatmanipulera. Forskare har sett att fokus endast skiftat från en metod till en annan. Incitament för målföretag att resultatmanipulera vid fusioner och förvärv kan variera beroende på valet av betalningsmetod vid affären då det kan ses som avgörande om risken att påverka det framtida resultatet delas med förvärvaren eller inte. Syftet med studien är därför att undersöka om målföretag har använt sig av kassaflödesmanipulering eller onormala periodiseringar året innan affären genomfördes och om betalningsmetoden påverkat valet av resultatmanipuleringsmetod. Metod: Studien antar ett positivistiskt perspektiv med en hypotetisk-deduktiv ansats. Vi har använt ett kvantitativt tillvägagångssätt där sekundärdata inhämtats från databasen Thomson Reuters Eikon och Thomson Reuters Datastream. En longitudinell design har använts och urvalet har slutligen analyserats i multipla regressionsanalyser med hjälp av IBM SPSS. Resultat & slutsats: Studien visar att målföretag innan förvärvet använder sig av kassaflödesmanipulering som metod för att påverka resultatet när betalningen sker med kontanter oavsett kontext. Ledningens benägenhet att använda den resultatmanipuleringsmetoden framför onormala periodiseringar ligger i linje med tidigare studier men vi kan också visa att målföretag inte tycks sakna nödvändig tid eller motiv att resultatmanipulera. Förslag till fortsatt forskning: Studier som tittar på hur förvärvsprocessen påverkar möjligheterna för målföretaget att resultatmanipulera, speciellt om målföretag aktivt försöker dra ut på förvärvsprocessen i syfte att manipulera resultatet innan företagsförvärvet. Vi skulle också önska oss studier som visar huruvida resultatet kan generaliseras på andra marknader än den europeiska. Uppsatsens bidrag: Ur ett teoretiskt perspektiv bidrar denna studie till ökad kunskap om resultatmanipulering av målföretag vid företagsförvärv. Ur ett praktiskt perspektiv så kan studien vara av intresse för företag som planerar framtida företagsförvärv då betalningsmetoden visat vara avgörande för förekomsten av resultatmanipulering. Även revisorer och beslutsfattande organ kan ha nytta av studien vid utformning av redovisningsstandarder då studien stärkt tidigare forskning om val av resultatmanipuleringsmetod. / Aim: The management of several companies still apply earnings management despite stricter accounting standards. Research has shown focus is shifting from one method to another. An incentive for target companies to apply to earning management at mergers and acquisitions may depend on the method payments in the takeover. At that time it can be viewed as decisive if the risk to influence the future result is divided between the acquirer firm or not. The aim with this study is therefore to examine if the target companies have used real activity manipulation or accrual manipulation in the year prior to the acquisition - relative to previous years and whether the method payments in the takeover influence the choice or not. Method: The study is based on the philosophy of positivism with a hypothetical deductive approach. The strategy adopted is quantitative, using a longitudinal design and secondary data is collected from Thomson Reuters Eikon and Thomson Reuters Datastream. The sample is processed in IBM SPSS and analyzed in multiple regression analysis. Result & Conclusions: This study shows the target company in the year prior to the acquisition uses real activity manipulation to manage earnings when the payment is in cash regardless of context. Management prefers real activity manipulation over accrual manipulation supported by previous studies, but we can also show that the target company does not seem to lack the necessary time or incentive to manipulate earnings. Suggestions for future research: Suggestions for future research may look at how the acquisition process affects the ability of the target company to manipulate the results, especially if the target companies are actively trying to stall the acquisition process in order to manipulate the outcome before the acquisition. Obtaining other studies showing whether results can be generalized to other markets than Europe would be beneficial to us. Contribution of the thesis: From a theoretical perspective, this study contributes to the knowledge of earnings management of target firm prior to the acquisitions. From a practical perspective, the study can be of interest to companies planning future acquisitions on which payment method proved to be crucial for the existence of the earnings manipulation. Even accountants and decision making bodies can find it useful to have the study into account in the design of accounting standards when the study reinforced previous research on the election earnings management method.

Cette thèse s’intéresse aux activités créatrices et de conformisation sollicitées dans des dispositifs de serious gaming et à leur impact sur les situations réelles de travail des cadres. Pour explorer cet impact, nous sommes intervenus dans un programme de formation utilisant un simulateur d’hélicoptère de l’armée qui a été adapté pour former des cadres au management d’équipe. La recherche a duré deux ans et nous avons observé 16 sessions de jeu, rencontré 44 cadres de la même entreprise, tous volontaires. La recherche a analysé l’écart entre le travail prescrit et réel. En anglais, contrairement au français, deux mots définissent le mot jeu : « play » et « game ». Winnicott (1971) s’appuie sur le jeu en train de s’élaborer spontanément (play), plutôt que sur le jeu organisé et défini selon des règles précises (game). Ce « play » est considéré par Winnicott, comme un espace transitionnel : espace de développement où la créativité est prépondérante. La compréhension de ce qui se joue dans cet espace intermédiaire est essentielle pour explorer la relation entre le « jeu sérieux » et le travail réel. Nos observations et analyses des sessions de jeu et des entretiens nous conduisent à souligner le peu d’inventivité, de créativité à la fois pendant l’activité du jeu et ensuite dans le travail réel. La réorganisation du travail, le changement de rôles, la renormalisation du temps et le sentiment de décisions sont rares. Ceci nous a amenés à analyser ce qui a empêché les cadres d’entrer dans cette aire intermédiaire où la créativité est sollicitée. Ces empêchements concernent la quête du « bien faire », la pression temporelle, la culture d’entreprise, les contraintes matérielles et la compétitivité. De plus, une autre activité vient empêcher celle du jeu : la plupart des cadres se sont sentis évalués, et s’auto-évaluent, en tant que managers. Notre recherche tend à démontrer que le jeu suspend la réflexion, la délibération entre pairs, ce qui favorise une conformisation aux prescriptions. La suspension de la réflexion permettrait, notamment, de s’affranchir d’éventuels conflits de valeurs et de culpabilité quand les prescriptions supposent de faire du « sale boulot » (c’est-à-dire de commettre des actes que la morale ou l’éthique peuvent réprouver). Enfin, nous interrogeons l’impact de cette expérience dans l’environnement virtuel du dispositif de formation sur les pratiques des managers en situations réelles : le transfert des apprentissages dans l’expérience du jeu opère par la médiation de la réflexivité suscitée par le changement de place dans la communication au sein de l’équipe (récepteur et non plus émetteur de consignes) et par les affects éprouvés lors de l’exercice simulé. L’éprouvé devient alors un instrument de travail pour réévaluer la manière dont ils tiennent leur rôle de manager et les activités associées. / This thesis speaks about the creativity and conformity in serious gaming and the link with real work situations of executives. To explore this link, we conducted a training program using an army helicopter flight simulator that had been redesigned to train executives in teamwork. The study was conducted over two years in 16 game sessions with 44 volunteer participants from the same company. The research analyzed the gap between prescribed and real work. In English, contrary to French, there are two words for games: "play" and "game". Winnicott (1971) is inclined more towards spontaneously developed games (play), rather than on games organized and defined according to precise rules (game). He considers "play" to be a transitional space. This transitional space is a third area, a paradoxical space, because it is situated between the interior and exterior of the player. It is a space of development where creativity is dominant. Understanding what takes place in this intermediate space is essential to explore the relationship between serious gaming and real work: a space in which group dynamics can enhance or inhibit individual creativity. From observation and analyses of game sessions and associated interviews, we identified several instances of creativity during the game and afterwards at work, including: reorganization of the work, exchanging roles, negotiating the length of games, and virtual empowerment leading to real-world decision-making. Then, we analyzed what prevented the executives from entering this intermediate area and from "play" with the equipment: the "pursuit of excellence", the temporal pressure, the corporate culture, equipment limitations, self-consciousness, and competitiveness. Furthermore, most participants were concerned that their competence as managers was being evaluated and they self-evaluated their skills. Afterwards, we analyzed the contention that lack of deliberation before executing the game prescriptions. Our research demonstrates that suspension of reflection allows freeing itself from possible value conflicts and guilt when the prescriptions lead to performing "dirty work" (that is, to commit morally or ethically questionable acts). At a minimum, we observe that executives see themselves acting in situ and become aware of the impact of their transmitters' role in communication with the team. Executives use this experience to revitalize their thinking about professional practice, which thus becomes a tool to gain a different view of their managers’ role.

Sustainability is becoming a more important topic, not just in terms of the environment but also through social and governmental aspects. There are different views on what responsibility firms should take and what their incentives might be. Companies get more pressure from society to perform activities related to Corporate Social Responsibility (CSR) and not just focus on maximizing wealth for their shareholders. Thus, creates incentives to manipulate their earnings, either by managing their accruals (AEM) or by performing real activity earnings management (REM), to please all parties. On the other hand, firms who already manipulate their earnings have motives to increase their participation in CSR activities as a cover to hide their performance of Earnings Management (EM). There are plenty of previous studies investigating the relationships between CSR and EM, but with contradicting results. Some have tested a one-way relationship while others have evaluated a bi-directional relationship. This thesis has provided evidence that there exists a relationship between CSR and EM, where AEM (REM) has a negative (positive) effect on CSR while CSR has a negative (positive) effect on AEM (REM). Also, there is a significant difference between their effects in both directions of the relationship. Thereby, the proposed research question is answered: ‘’What are the relationships between Corporate Social Responsibility and Earnings Management?’’. Firms who are highly engaged in CSR care about all of their stakeholders and they are ethical, therefore they manipulate their accruals less. But they can also have increased agency issues and therefore they perform more real activity earnings management. From the other perspective, firms who engage in accrual-based earnings management are likely to have an overconfident CEO who wants to send out the right signals but does not feel the need to hide their actions behind CSR activities. Moreover, the managers that execute real activity earnings management might feel the need to not get detected and therefore they hide their manipulations behind CSR activities. These findings are both aligned and contradicting several theories depending on what direction of the relationship one is looking at. However, the legitimacy theory has been found to have a large impact in both directions of the relationship, all companies feel the urge to either be legitimate, or appear as it. This is a quantitative cross-sectional study including 5.026 observations from European companies. The authors are aligned with the positivist paradigm and the study takes a deductive approach. The statistically significant results from OLS regression with fixed effects are backed up and compared to theories and previous studies within the area.

Made available in DSpace on 2016-04-28T18:23:01Z (GMT). No. of bitstreams: 1 Marcia Donizete Leite Oliveira.pdf: 803781 bytes, checksum: 7c0b3ae70481aff30983e9ba118ef929 (MD5) Previous issue date: 2015-01-20 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This research aims to investigate the relationship between the prescribed work and achieved work of a teacher of higher education at a private university, more specifically for the teaching of certain program contents related to the discipline of Portuguese Language.The specific objectives of this study are to investigate what actions were prescribed and which were performed before and during the classes of the teacher and what resources were mobilized by him for the execution of his teaching activity. To achieve our goals, we will investigate possible modifications, reformulation or (re) conceptions of the teacher s actions, as well as some procedures performed by the teacher and how they occur in their daily practice.This investigation reveals factors that interfere directly and indirectly in the act of the teacher, which contributes to a greater understanding of teacher's work and may also lead him to a better interaction with students and with his collective. The understanding and clarification of this daily practice can contribute to a better understanding of collective work and conduct the teacher to find ways, methods, procedures and ways of action that can make his work more satisfying and therefore find ways of acting that can help him overcome any difficulties in his métier. This research of a qualitative/interpretive approach, has as the theoretical and methodological basis the Interactionism Sociodiscursive (ISD). To address issues related to teacher working: Bronckart (1993); Bronckart & Plazaolla (1998); Machado (1999); Bronckart & Machado (2004); Machado (2008); Guimarães & Machado & Coutinho (2007); Machado & Bronckart (2009); Machado, Lousada, Ferreira (2011); Faïta (2004; 2005); Amigues (2004); Saujat (2004); Bulea (2007; 2010); and for questions related to the prescribed work, to the achieved and real activity: Clot (1999/2006; 2010) and theoretical contributions of Ergonomics Activity.Data analysis is guided by audio recordings that constitute evidence of the prescribed work and of the performed by the teacher as the transcribed oral texts (interviews outside of the classroom) and sections of classes in which it occurs the teaching of the programmatic contents. The analysis of these excerpts can detect how the actions and teacher's procedures can conduct the teacher to (re)conception of his act. The results show that the teacher seeks to fulfill the institutional requirements, the selfprescriptions and his actions performed. However, in his teaching practice, he (re) develops numerous times his act, performs expected and unexpected actions and interacts with students through teaching resources to improve his teaching practice, this is the "real activity", the indicator that between prescribed work and performed there is much to investigate / Esta pesquisa objetiva investigar as relações entre o trabalho prescrito e o realizado de um professor do Ensino Superior de uma Universidade particular, mais especificamente o ensino de determinados conteúdos programáticos ligados à disciplina de Língua Portuguesa. São objetivos específicos deste estudo investigar que ações foram prescritas e quais foram realizadas antes e durante as aulas desse professor e quais recursos foram mobilizados por ele para a efetivação de sua atividade docente. Analisamos, assim, possíveis modificações, reformulações ou (re) concepções do agir docente, bem como alguns procedimentos realizados pelo professor em sua prática diária. Essa investigação revela fatores que interferem direto e indiretamente no agir do professor, o que contribui para uma maior compreensão do trabalho docente, podendo também levá-lo a uma melhor interação com os alunos e com seu coletivo de trabalho. Além disso, analisar esses fatores constitui um modo de auxiliar o professor a encontrar meios, métodos, procedimentos e formas de agir capazes de tornar seu trabalho mais satisfatório e, consequentemente, encontrar formas de agir que possam ajudá-lo a superar eventuais dificuldades em seu métier. Esta pesquisa, de abordagem qualitativa/interpretativista, tem como base teórico-metodológica o Interacionismo Sociodiscursivo (ISD). Para tratar de questões relacionadas ao trabalho docente, fundamentamos em Bronckart (1993); Bronckart & Plazaolla (1998); Machado (1999); Bronckart & Machado (2004); Machado (2008); Guimarães & Machado & Coutinho (2007); Machado & Bronckart (2009); Machado, Lousada, Ferreira (2011); Faïta (2004; 2005); Amigues (2004); Saujat (2004); Bulea (2007; 2010); e, para tratar de questões voltadas ao trabalho prescrito, realizado e real da atividade, fundamentamos em Clot (1999/2006; 2010) e os aportes teóricos da Ergonomia da Atividade. A análise dos dados recai sobre as gravações em áudio que constituem evidências do trabalho prescrito e realizado do professor, aí implicados textos orais transcritos (entrevistas fora de sala de aula) e trechos das aulas em que ocorre o ensino dos conteúdos programáticos. Essa análise permite detectar como as ações e os procedimentos do professor levam-no à (re) concepção de seu agir. Os resultados mostram que o professor busca cumprir as prescrições institucionais, as autoprescrições e realizar suas ações. No entanto, na sua prática docente, ele (re) concebe inúmeras vezes seu agir, realiza ações previstas e não previstas e interage com os alunos por meio de recursos didáticos para melhorar sua prática docente, eis o real da atividade , o indicador de que entre o trabalho prescrito e o realizado há muito a investigar

Made available in DSpace on 2016-04-28T18:23:48Z (GMT). No. of bitstreams: 1 Maria Ieda Almeida Muniz.pdf: 4348450 bytes, checksum: dfd7cc6a26de563c9bb37f132941c15e (MD5) Previous issue date: 2008-06-20 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The aim of this research is based on language studies, specifically on principle of enunciative-discursive approach, and on a set of knowledge-base related to Human work that come from the Ergonomic Activity, Work Physicology and Ergology. This research analyses the work activity carried out by a Public Defender in a Court of Law. It is relevant to observe that this activity used to engage in polemics probably because such discourses are normally constructed in work through professional against a pre-established social order. Besides legal knowledge it is also necessary to analyse construction of referred discourse in order to understand actual social, cultural and ethical comprehension issues. Therefore, we propose to answer the following questions: (a) aiming prescription ruled by the activity, which features from Public Defender activity genre may be identified? (b) considering discoursive genre/activity genre relation, which ethos is itself deduced from its discoursive procedure? To answer these questions we made use of a two video-recorded sessions in judgement and we carried out three ordinary autoconfrontation sessions (Clot & Faïta, 2000). Throughout the analysis we deduce that work protagonist, based on hard prescription, establish personal value into his activity. Nevertheless, it presumes value is in conformity with activity genre. In addition, we observe language entail activity genre to discourse genre. Yet, there are pre-discursives social values in the Public Defender activity rising out of direct or indirect conflicts during work. However, analyzing discoursive and activity genres have allowed us to understand our work protagonist´s ethos constitution, seeking an adaptation to discursive space in which work protagonist constitutes himself and to undertake a commitment to work activity and social problems. Autoconfrontation method was provocative reflexions capable of getting Defender expresses the difficult to say / must not say , it is constitutive of an identity adjusted to Defender role and it should make himself to recognize, although complex, positive points in his work. Meeting himself evokes satisfaction in performing a complex work activity that is what we interpreted as auto-knowledge principle: An enigmatic entity / A presente pesquisa está ancorada nos estudos da linguagem, mais especificamente, em princípios enunciativo-discursivos e em um conjunto de conhecimentos sobre o ser humano no trabalho, advindos da Ergonomia da Atividade, da Psicologia do Trabalho e da Ergologia. Analisa a atividade de trabalho realizada pelo Defensor Público no Tribunal do Júri. Tal atividade costuma gerar muita polêmica, uma vez que os discursos veiculados por esse profissional em atuação no plenário, normalmente, são construídos contra uma ordem social pré-estabelecida. Entender a construção desse discurso depende não só de conhecimentos jurídicos, mas também da compreensão de fatores sociais, culturais e éticos. Objetivamos responder aos seguintes questionamentos: a) que traços do gênero da atividade do defensor público podem ser identificados, tendo em vista os prescritos que regulam sua atividade? b) considerando a relação gênero discursivo/ gênero da atividade, que ethos se depreende de seus procedimentos discursivos? Para respondê-los, registramos em vídeo duas audiências do Tribunal do Júri e realizamos três sessões de autoconfrontação simples (Clot & Faïta, 2000). Depreendemos, pela análise, que o protagonista do trabalho introduz em sua atividade, baseada em prescritos rígidos, valores pessoais conformados ao gênero da atividade e valores sociais pré-discursivos que fazem emergir conflitos que agem direta e indiretamente no decorrer de seu trabalho. Analisar o gênero discursivo e o da atividade permitiu-nos perceber a constituição do ethos do nosso protagonista do trabalho, que procura se adequar ao espaço discursivo em que é constituído e se apresenta comprometido com a atividade de trabalho e com os problemas sociais. O método da autoconfrontação foi provocador de reflexões capazes de levar o Defensor a externar o difícil de dizer / não poder dizer , constitutivos de uma identidade que se ajusta ao seu papel social e o conduziu a reconhecer que em seu trabalho, embora complexo, existem pontos positivos. Esse encontro consigo, que evoca satisfação em exercer uma atividade de trabalho complexa, é o que interpretamos como autoconhecimento: uma entidade obscura, um enigma

La recherche se développe dans une agence d’accueil au public. Les accueils sontréalisés en face à face et demandent de la part du travailleur des échanges discursifs quitraitent de la non-réalisation des services sollicités ou du non-respect des délais. La tension estexplicite. Faire face à ces situations de réclamation du public contre l’entreprise, légitimes ounon, fait que les réceptionnistes maintiennent un effort mental intense et prolongé.L’objectif général de la thèse est d’avancer un peu plus dans la singularité des sujets ensituation de travail et de contribuer à ce que les travailleurs puissent se développer ettransformer l’activité dans le but de diminuer les conflits dans l’accueil et, par conséquent,l’affection mentale.Nous cherchons donc une théorie et une pratique qui puissent mieux contribuer à révélerle sens des situations à partir de l’appréhension des expériences subjectives desréceptionnistes. Avec le concept d’ « activité empêchée », dans laquelle les conflitsintrasubjectifs se font présents, nous cherchons comme fil conducteur la clinique de l’activité.Dans ce processus, nous utilisons la méthode de l’auto-confrontation croisée, c'est-à-dire quepar le biais des discussions, des contradictions, dans des situations vécues dans le collectif, lestravailleurs pourraient parvenir à la reconstruction des sens de la propre activité.C’est à partir du terrain de travail, du matériel empirique recueilli dans les autoconfrontationssimples et croisées, qu’a surgi un « instrument » qui a joué le rôle de fil àdérouler : la pause au cours de la journée de travail. Et à partir de la pause, nous cherchons àparvenir aux conflits de l’activité et au possible développement des travailleurs dans l’activité.D’une manière générale, on peut dire que notre objectif est devenu une double questionde la fonction de la pause, d’un côté en tant qu’instrument de développement de l’activité, del’autre en tant qu’objet de reprise du travail à partir du collectif, pour la rénovation du genre.Dans ce problème apparemment simple se concentrent de fortes tensions de l’activité en faceà face, aussi bien individuelle (intrasubjective) que collective (intersubjective) de travail, quipeuvent révéler tout le potentiel de développement des travailleurs dans cette même activité. / The research was developed at a client service agency. The services are carried outface to face and demand from the employee discursive exchanges dealing with the failure tocarry out the requested services or non compliance with deadlines. Tension is explicit.Dealing with situations of complaints from the public against the company, whether thesecomplaints are legitimate or not, makes the attendants exercise continuous and long mentalefforts.The general goal of this research is to advance further in the understanding of thesingularity of the subjects in a work situation and contribute for the workers to be able todevelop and transform the activity, aiming at reducing conflicts during service and, as aconsequence, reducing mental sickness.A theory and practice which may contribute to reveal the meaning of the situationsfrom the apprehension of the subjective experiences of the clerks is then sought. With theconcept of “prevented activity", in which intrasubjective conflicts are present, we search theclinic of the activity as a conducting line. In this process we utilize the method of cross selfconfrontation, that is, by means of the discussions and contradictions in situations experiencedcollectively, the workers might be able to reconstruct the meanings of the activity itself.It was from this work field, from the empirical material collected in the simple andcross self confrontations, that an “instrument” arose to serve as a yarn to be unfolded: Thebreak during the work. And from the break we attempt to get to the conflicts of the activityand to the possible development of the workers in the activity.In a general way, we can say that our objective became the double question of thefunction of the break, on the one hand an instrument of activity development, and on the otheran object of work restart from the collective for gender renewal. In this apparently simpleproblem, strong tensions from the face-to-face activity are concentrated, both individual(intrasubjective) and collective (intersubjective), which may reveal the whole potential ofdevelopment of the workers in this same activity. / A pesquisa se desenvolve em uma agência de atendimento a clientes. Os atendimentos são realizados face a face e demandam do trabalhador trocas discursivas que tratam da não realização dos serviços solicitados ou do não cumprimento dos prazos. A tensão é explícita. Lidar com situações de reclamação do público contra a empresa, legítimas ou não, faz com que os atendentes mantenham um esforço mental intenso e prolongado. O objetivo geral da pesquisa é avançar um pouco mais na singularidade dos sujeitos em situação de trabalho e contribuir para que os trabalhadores possam se desenvolver e transformar a atividade com o intuito de diminuir os conflitos no atendimento e, conseqüentemente, o adoecimento mental. Buscamos, então, uma teoria e prática que melhor pudessem contribuir para revelar o sentido das situações a partir da apreensão das experiências subjetivas dos atendentes. Com o conceito de "atividade impedida", na qual os conflitos intrassubjetivos se fazem presentes, buscamos como fio condutor a clinica da atividade. Nesse processo, utilizamos o método de autoconfrontação cruzada, ou seja, por meio das discussões, das contradições, em situações vivenciadas no coletivo os trabalhadores poderiam chegar à reconstrução dos sentidos daprópria atividade. Foi a partir do campo de trabalho, do material empírico colhido nas autoconfrontações simples e cruzada, que surgiu um «instrumento» que serviu como um fio de novelo a ser desenrolado: a pausa durante a jornada de trabalho. E, a partir da pausa, buscamos chegar aos conflitos da atividade e ao possível desenvolvimento dos trabalhadores na atividade. De forma geral, pode-se dizer que nosso objetivo passou a ser a dupla questão da função da pausa, de um lado como instrumento de desenvolvimento da atividade, de outro como objeto de retomada do trabalho a partir do coletivo para renovação do gênero. Nesse problema aparentemente simples concentram-se fortes tensões da atividade face a face, tanto individual (intrassubjetivas), quanto coletiva (intersubjetivas) de trabalho, que podem revelar todo o potencial de desenvolvimento dos trabalhadores nessa mesma atividade.