A contabilidade nacional tem passado por mudanças no sentido de convergir suas normas às internacionais. O início dessas mudanças se deu, em 2008, por força da Lei nº 11.638/2007, e foi completado em 2010, por força da Medida Provisória nº 449/2008, convertida posteriormente na Lei nº 11.941/2009. Dentre as mudanças que atingiram a contabilidade algumas estão relacionadas ao patrimônio líquido das empresas, por meio da criação de contas ou de reclassificação de valores do patrimônio líquido e de outros elementos das demonstrações contábeis. O patrimônio líquido deve ser entendido como um valor residual, ativo menos passivo, e é componente importante no balanço patrimonial das empresas. Partiu-se da plataforma teórica da Teoria Contratual da Firma, pela qual os agentes que interagem com as empresas se utilizam da contabilidade para avaliar o que entregam e o que recebem de retorno dessas empresas. O patrimônio líquido assume papel importante nessa relação, assim como as alterações relacionadas a ele. O presente trabalho buscou identificar a extensão das alterações no patrimônio líquido de companhias abertas em 2010, primeiro ano no qual todas as alterações propostas haviam sido introduzidas. A pesquisa foi efetivada com base em demonstrações contábeis de companhias abertas, as quais foram classificadas em setores. Após a referida classificação, buscou-se igualmente captar a percepção dos docentes de contabilidade sobre essas alterações por meio de questionários. Como resultado, identificou-se que as alterações promovidas no patrimônio líquido das empresas foram significativas em parte dos casos analisados, e que não afetaram empresas de segmentos distintos de forma homogênea. Verificou-se também que, embora exista consenso entre docentes de contabilidade sobre questões como a importância do patrimônio líquido e de sua composição para os usuários da contabilidade, não houve consenso quanto à extensão dos impactos no patrimônio líquido das empresas, decorrentes da alteração normativa contábil recente. / The national accounting has undergone changes in order to converge its standards with international standards. The beginning of these changes was in 2008 by law nº 11.638/07, and was completed in 2010 under the Provisional Measure 449/08, converted later in law nº 11.941/09. Among the changes that affected accounting some are related to equity of companies through the creation of accounts, or by reclassification of values in equity and other elements previously classified elsewhere in the financial statements. The equity should be understood as a residual value, assets minus liabilities, and is an important component in the balance sheet of companies. Starting from the theoretical framework of the Contractual Theory of the Firm, by which agents that interact with the companies use accounting to assess what they deliver and what they receive in return from these companies. Equity plays an important role in this relationship, so as changes related to it. The present study sought to identify the extent of changes in equity of listed companies in the year 2010, the first year in which all proposed changes had been introduced. The research was done based on the financial statements of public companies, which were classified into sectors. Following this classification, also was sought to capture the perception of accounting teachers about these accounting changes through questionnaires. As a result it was found that the changes introduced in the equity of companies were significant in most cases analyzed, and that did not affect distinct segments companies evenly. Also was verified that although there is consensus among accounting teachers on issues such as the importance of equity and its composition for the users of accounting, there was no consensus about the extent of the impact on equity of companies arising from recent changes in accounting regulations.

Os organismos reguladores da Contabilidade ao optarem por um usuário-alvo da informação contábil, na atualidade, tem dado ênfase aos investidores. As normas contábeis visam, em teoria, a geração de informações que sejam úteis e relevantes no processo decisório desses usuários. Entretanto, além do conteúdo, o formato de apresentação das demonstrações contábeis pode afetar a maneira como seus usuários incorporam-na em seus processos decisórios. Considerando os investidores como agentes racionais limitados, supõe-se que esses agentes buscam otimizar suas escolhas e consideram o custo-benefício das informações disponíveis, em vista da sua limitada capacidade de processamento. Nesse contexto, a literatura vem destacando que o formato de apresentação das demonstrações contábeis é capaz de afetar a atratividade das decisões sobre investimentos, o que, por consequência, pode influenciar o modo como as entidades divulgam suas informações financeiras. As preferências pelo formato de apresentação das informações contábeis podem ser intensificadas quando as entidades direcionam esse formato, visando destacar as informações que transmitam uma melhor posição financeira das mesmas, segundo o argumento da miopia do mercado acionário. Neste sentido, este estudo teve como objetivo verificar o impacto do formato de apresentação do Resultado Abrangente e da realização dos Outros Resultados Abrangentes (ORA) na decisão de investimento no mercado de capitais. Para o desenvolvimento da pesquisa, foi realizado um experimento 2 X 2 entre sujeitos, com 171 estudantes de pósgraduação lato sensu (MBA), e duração média de vinte minutos. Para a análise dos dados coletados, foi utilizado a técnica estatística de análise de covariância (ANCOVA), visto que a variável dependente era quantitativa e foram utilizados fatores quantitativos e qualitativos para explicar o comportamento dessa variável. Os resultados encontrados indicam que para as variáveis de investimento em ações e investimento em ações ponderado pela atratividade, a influência do formato de apresentação das demonstrações financeiras, deu-se apenas na variável multiplicativa entre aversão ao risco e o fato de se trabalhar em empresa financeira, como também entre ter experiência em investimento e o fato de se trabalhar em empresa financeira. Porém, como não foi possível segregar o efeito entre elas nas variáveis dependentes, não foi possível afirmar que o formato de apresentação separado do Resultado Abrangente afeta a atratividade de investimento. A temporalidade, em nenhuma das variáveis dependentes, demonstrou impactar a atratividade de investimento. Ao analisar o efeito interativo do formato de apresentação e a temporalidade dos ORA, não foi possível afirmar se houve impacto na atratividade do investimento. Com base nos resultados encontrados, não foi possível afirmar que o formato de apresentação da Demonstração do Resultado Abrangente (DRA) e da realização dos ORA ao Lucro Líquido (LL) impactam na decisão de investimento no mercado de capitais. O estudo possui limitações, principalmente em relação à técnica aplicada, à utilização de estudantes como proxy de investidores não profissionais, variáveis não controladas pelo ambiente experimental e possível desconhecimento do que é o Resultado Abrangente por parte dos respondentes. / Choosing a accounting information target user, nowadays, the accounting regulator bodies have emphasized to investors. In theory, accounting rules aim to generate information which is useful and relevant at those users\' decision-making process. However, besides the content, the financial statements presentation format may affect the way the users incorporate them into their decision making processes. Considering the investors as limited rational agents, this study has assumed that those agents seek to optimize their choices and consider the costbenefit of information availability, because of their limited processing capacity. At this context, the literature has highlighted that the financial statements presentation format can affect the investment decisions attractiveness, which, consequently, can influence how the entities disclose their financial information. The preference for the financial information presentation format may be intensified when entities direct the format in order to highlight the information that convey a better financial position, according to the argument of stock market short-termism. Therefore, this study aimed to determine the Comprehensive Income (CI) presentation format impact and the Other Comprehensive Income (OCI) maturity at investment decisions at the capital market. To develop the research, an 2 X 2 between subjects experiment design was conducted, with 171 MBA students, and average duration of twenty minutes. For data analysis, this study used the statistical technique of analysis of covariance (ANCOVA), as the dependent variable was quantitative and quantitative and qualitative factors to explain the behavior of that variable were used. The results indicate that the variables for investment at shares and weighted attractiveness investment at shares, the influence of the financial statements presentation format has been only in the multiplicative variable between risk aversion and the fact of the participant works at a financial company, as well as having experience in capital market investment and the fact of the participant works at a financial company. However, as it was not possible to segregate the effect on the dependent variables between them, it was not possible to say that the CI presentation format separately affects the investment attractiveness. In all dependent variables, maturity did not demonstrate to impact the attractiveness of investment. By analyzing the interactive effect between presentation format and the OCI maturity, it was not possible to say whether there was an impact on the investment attractiveness. Based on these results, it was not possible to say that the Comprehensive Income Statement presentation format and the OCI realization to Net Income impact on investment decisions at the capital market. The study has limitations, especially related to the applied technique, the use of students as a proxy for investors, experimental environment variables which were not controlled and misconceptions of what is the Comprehensive Income for the respondents.

Notre recherche nous amène à nous intéresser à la détermination de la peine et à la manière dont les juges mobilisent, à ce stade des procédures, les inputs des victimes qui y sont fréquemment observées. À la fin des années 1980, le rôle de la victime dans les procédures judiciaires s’est étendu de la victime-témoin de l’acte (témoin traditionnel) à celui de la victime-témoin de l’impact. Le contexte théorique de cette recherche est celui d’une combinaison de la théorie des systèmes autoréférentiels de Niklas Luhmann et de la théorie de la rationalité pénale moderne d’Alvaro P. Pires. Le système judiciaire, désignant ici les tribunaux ayant compétence en matière criminelle et pénale, est compris comme un système opérationnellement clos sur lui-même, mais cognitivement ouvert sur son environ-nement (Luhmann, 1992). À l’intérieur de ce cadre théorique, l’ouverture cognitive du système judiciaire, au moment de déterminer la peine, est structurellement déterminée par les théories de la peine formant le système d’idée de la rationalité pénale moderne (RPM) (Pires, 2008). La relation que le système judiciaire développe avec les victimes d’actes criminels serait alors soumise hypothétiquement à l’influence de cette rationalité juridique. Ainsi, plutôt que de voir les victimes comme étant hostiles en elles-mêmes, nous voulons explorer l’influence du système dans la sélection et la mise en forme d’un discours victimaire répressif.

VS is a poetic exercise in rhyme and rhythm. An exercise attempting to camouflage ideas in humor, in song, in lyrical overtures, and in social media pop culture lingo to highlight the damaging effects technology and social media have on the human relationship with the earth. VS is a mirror, is an attempt to selfie the world we have lost touch with by contemplating where our role as caretakers for our planet lies. Through varying poetic forms, VS displays and critiques the limited perspective forced upon us when we socialize and experience life solely through phones and screens. In this manuscript, the speaker is fluid and mainly seen in the first person plural, or the collective, “we.” This voice includes the average media-driven American, as well as one who is considering how social media impacts their current lifestyles. In VS, the speaker represents various voices of faceless social media users who are separated from the physical world by the screens themselves and by digital avatars disguising further what is real. And yet, the speaker also represents a voiceless natural world—such as if it had the ability to forbid our modern ways of life from diminishing the world’s natural resources and curb further global pollution—while always questioning how these ways of life are being preserved on the physical land we live on and alongside.

ARTIST My work is a melding of mythology and personal experience. Growing up in the harsh desert of the Coachella Valley, I found refuge in music and art. My desire to become a drummer has leaded me to create a persona called Baby Lamb. Baby Lamb is a symbolic representation, as well as a physical manifestation of this desire and she is slowly evolving, eventually becoming my alter ego. Currently, the artwork that I create is a chapter in the life story of Baby Lamb. BABY LAMB Baby Lamb's art shows have included a collection of relics that have been made into a visual documentary of the artist's evolutionary presence. With guidance from Mama Lamb, Baby Lamb's ethereal mentor and ultimate drum Goddess; Baby Lamb is expressed through a variety of drum artifacts challenged by some of the most prominent drummers of our lifetime, John Bonham, Buddy Rich, and Jon Theodore. MAMA LAMB Mama Lamb is the original drum Goddess. She is a derivative of ancient rhythm masters from every spectrum of the universe and into the unknown. Mama Lamb is a symbol personified through earthly materials such as clay, glass, and real drum paraphernalia. Through these objects, Mama Lamb is able to help guide Baby Lamb into her authenticate self.

Across the United States, higher education institutions increasingly employ a holistic review of prospective students’ application materials. In a holistic review process, admissions offices consider a student’s personal and academic context when reviewing applications for admission. A key feature of a holistic review is a student’s application essay, or personal statement. However, admissions offices rarely standardize their essay review process and very little research exists regarding whether student essays predict successful outcomes in college. This paper summarizes a quality improvement study conducted within the University of Vermont Admissions Office. It examines the extent to which non-cognitive student characteristics present in student admissions essays (e.g., grit, creativity, intrinsic motivation, leadership, community engagement, cultural fluency) are correlated with pre-admission factors and subsequent college outcomes. The study involved developing a new essay scoring rubric and evaluating the usefulness of this rubric by scoring 320 undergraduate admission essays. Findings suggest that the rubric is useful in identifying evidence of non-cognitive factors in student essays, but that overall scores do not strongly correlate with pre-admissions characteristics or first-fall college GPA. The study supports the practice of holistic review and provides insight into how admissions offices can begin to operationalize the review of essays and non-cognitive factors in their admissions processes.

The economic cost of financial statement fraud continues to be a problem for organizations and society. The research problem addressed in this study was the limited risk management strategies available for the early detection and prevention of financial statement fraud by corporate managers and auditors. These strategies are important to the proactive prevention of fraud. This study is important to future trustworthiness of financial statements. The purpose of this qualitative, multiple-case study was to explore current early detection and prevention methods in financial statement fraud using a risk management conceptual framework. The research question focused on current fraud detection and prevention policies and risk management strategies that are currently used for proactively detecting and preventing financial statement fraud. Multiple sources of information were used, including examining recent financial fraud scandals, interviews, documents, and past research. The target population was managers and auditors of publicly traded corporations. A purposive sampling procedure was used to select 23 participants, which provided rich data. The qualitative data was coded and analyzed using the concept of risk management, along with triangulation to ensure credibility. The key findings indicated that current practitioners are moving beyond the era of reactive measures born from the past fraud crises and are working toward improved financial statement quality and trust. The results of the study also indicated that future research should include proactive methods of preventing fraud. This study is socially significant because it could enhance the ability to trust financial statement reporting in the future and improve corporate reputations.

Thesis (M.A. (African languages)) --University of Limpopo, 2009 / A critical analysis of the Revised National Curriculum Statement Grades R-9 (2002) and the Tshitatamennde tsho Sedzuluswaho tsha Kharikhulamu Gireidi R-9 (2002) has revealed that the role of equivalence in translation cannot be taken for granted. In the study, various types of translation equivalence, such as connotative, textual, dynamic and formal, are examined. The examination reveals that formal equivalence is the type of equivalence in which the source text has a corresponding word in the target language, whereas the dynamic equivalence occasionally translates texts out of context because it does not take into account the context of the text. The study also deals with translation methods such as word–for-word, idiomatic, semantic, and communicative. The role of equivalence in their use is examined. The study also reveals that some methods are not suitable because they distort the meaning, depending on the context of the text. The communicative method has been found to be the most suitable method in translation because it is the kind of method that fulfills the purpose of translation, which is communicative equivalence.This study also highlights the issue of technical translation in aspects such as assessment, learning areas, learning outcomes, and assessment standards. The analysis reveals that the translation of a technical term by another technical term has flaws, some of them are, namely, ambiguity and the distortion of information. The study also reveals that a technical term should be translated by a descriptive term.

Bien que non répertorié dans le code civil au titres des modes de preuve admissibles, le constat d'huissier de justice n'en demeure pas moins un outil de référence dans l'établissement de la preuve des faits juridiques. La souplesse de son régime, à laquelle participe notamment la liberté dévolue au constatant dans la relation matérielle, en fait un procédé probatoire malléalble, adapté aux situations les plus diverses. Instrument de prévention des litiges, voire de règlement anticipé de ces derniers, le constat peut aussi permettre au plaideur de satisfaire à la charge processuelle qui lui incombe de rapporter la preuve des faits au soutien de ses prétentions. A cet égard, il constitue assurément un moyen de réalisation du droit à la preuve, entendu comme celui d'imposer au juge une offre ou une demande de preuve présentant un intérêt probatoire légitime et récemment consacré par la jurisprudence sur le fondement de l'article 6 de la Convention européenne des droits de l'homme. L'absence de carcan juridique enfermant la réalisation de la mesure de constat pourrait cependant faire douter de la qualité de celle-ci. L'allégation mérite d'être éprouvée au regard de la qualité particulière de son auteur. Indifférent à la règlementation sporadique de la mesure, l'huissier de justice en garantit une réalisation licite, respectueuse des principes directeurs du procès et des droits subjectifs des tiers. Le renforcement en matière civile de la valeur probante des constatations établies par cet officier ministériel est à ce titre une confirmation officielle de leur qualité indiscutable. / Although not listed in the civil code in conformance with the approved modes of evidences, the statement of ofacts drawn up by a judicial officer is still a reference tool in the establishment of the proof of legal facts. The flexibility of its regime, in which participates in particular the freedom devolved in the material relation, makes it a probationary process moldable, adapted to the most diverse situations. Instrument of prevention of the disputes, or of their advance settlement, the statement of facts can also allow the litigant to satisfy the procedural burden which falls to him to prove the facts to the support of its claims. In this respect, it serves undoubtedly as a means of realization of the right to evidence, settled as the right to impose to the judge an offer or a request of evidence that hold a legitimate probative interest and recently confirmed by case-law on the basis of the Article 6 of the European Convention on Human Rights. The absence of legal straightjacke locking the establishment of the statement of facts could however raise doubts about its quality. This allegation deserves to be felt with regard to the particular quality of the judicial officer. Indifferent to the sporadic regulations of the measure, he guarantees its lawful realization according to the general principles of the trial and the subjective rights third parties. The strengthening in civil maters of the probative value of the findings made by the judicial officer is as such an official confirmation of their indisputable quality.

<p>Throughout history women have been subject to oppression by patriarchal society. </p><p>However, there have always been those who have tried to rise against it. This study will shed light upon one example: a female artist who personally defies the patriarchal norms at the same time as her music encourages others to do the same. The musician in question is Christina Aguilera, and the album studied is Stripped. </p><p>What this study shows is that Stripped can be read as a feminist statement. The lyrics deal with two main themes: patriarchal society’s objectification and oppression of women, and the struggles of love and relationships. What these two themes have in common is that they both encourage women to stand their ground and believe in themselves. </p><p>However, the lyrics on the album also suggest that Aguilera is aware of the fact that her message will not suit everyone. She knows that she works within an industry whose goal is to make money out of its artists, and therefore she has to keep repeating like a mantra to herself and to others that she, and her music, is not just a product of this industry. The message her music brings actually matters. </p><p>To come to this conclusion I have examined Aguilera’s lyrics in terms of what messages they bring and who their narratees might be, all in accordance with feminist narratology. Secondary sources from the fields of popular music studies, media studies and gender studies as well as interviews with and about Aguilera and biographies have been consulted.</p>