Les relations interethniques, qu’elles soient intergroupes comme les attitudes interethniques ou interpersonnelles comme les choix affiliatifs, prennent une place déterminante dans la construction de l’identité de l’enfant, en raison de leur influence sur l’estime de soi et l’identification ethnique. L’enfant français grandit dans un environnement qui offre une diversité de groupes culturels, issus ou non de l’immigration. En étudiant certains aspects de l’identité et des relations interethniques des enfants français scolarisés en primaire, l’objectif de cette recherche est vérifier différents modèles théoriques compte tenu de critères tel que l’appartenance ethnique, le contexte scolaire et l’âge. Pour cela, nous avons mesuré pour chaque enfant, leur niveau d’estime de soi et d’identification ethnique, les biais dans leur choix affiliatifs ainsi que les attitudes implicites et explicites exprimées à l’égard des différents groupes ethniques qui les entourent. L’échantillon comporte 447 enfants de CE1 et de CM1 provenant de trois groupes ethniques français, maghrébin et africain scolarisés dans trois contextes scolaires, classes monoculturelles françaises, classes à 50 % françaises et classes multiculturelles. Le lien entre l’identification ethnique, les attitudes interethniques et l’estime de soi varie selon les groupes ethniques et le contexte scolaire. L’estime de soi est liée principalement à l’âge. Les deux groupes issus de l’immigration diffèrent dans leurs attitudes interethniques. Les attitudes interethniques des enfants reflètent en partie les images véhiculées sur les groupes issus de l’immigration. Les enfants partagent une perception commune positive envers les groupes d’origine française et africaine et négative envers les groupes d’origine maghrébine. Un contexte scolaire multiculturel n’entraîne pas plus de biais interethniques dans les choix affiliatifs ni d’attitudes plus positives envers les groupes d’origine maghrébine, mais plutôt une plus forte identification ethnique. Les biais dans les choix affiliatifs ne sont pas influencés par les attitudes interethniques, les enfants ne font pas de biais endo ou exo-groupes dans leurs choix. / Interethnic relationships, whether they are intergroups as interethnic attitudes or interpersonal as affiliative choices, take a major role in the construction of child's identity, due to their influence on self-esteem and ethnic identification. French children grow in an environment offering a diversity of several cultural groups coming from immigration or not. Through the study of certain aspects of French children’s identity and interethnic relationships, the purpose of this research is to confirm several theoretical models upon criteria such as ethnic membership, school context and age. Indeed, for each child we scaled his level of self-esteem and ethnic identification, the biases he could show in his affiliative choices and his explicit and implicit attitudes towards the various ethnic groups around him. The sample is composed of 447 children in second and fourth grades, coming from three different ethnic groups: French, Maghrebian and African; schooled in three different contexts: French-monocultural classes, 50% French classes, and multicultural classes. The link between ethnic identification, interethnic attitudes and self-esteem differ according to ethnic groups and school context. Self-esteem is mainly linked with age. The two groups coming from immigration don’t show the same interethnic attitudes. Children’s interethnic attitudes partially match the stereotypes about groups coming from immigration. The children share a common positive vision towards French and African groups and a negative one towards Maghrebians. A multicultural school context doesn’t mean more interethnic biases in affiliative choices neither positive attitudes towards Maghrebians, but foster a strong ethnic identification. Affiliative choices biases are not linked with interethnic attitudes, children don’t show endo or exo-group biases in their choices.

Individuals or families migrating between countries and starting a new life abroad has been a constant throughout human history. Sometimes, the migrants have children in the new host country; usually these children are then raised bilingually. Earlier studies show that in these cases, the children usually receive names common either in the country where they were raised, or the one(s) their parents migrated from. However, these studies typically do not analyse how this naming choice would affect second-generation individuals later in life, despite names being one of the earliest ways for individuals to form a cultural identity. The study aims to determine how the names of bilingual high school students tie together with which names they would give their hypothetical children, using a survey aimed at such students living in Halmstad, Sweden. The names of both students and their hypothetical children were categorised as “marked” or “unmarked”, judging by how many by similar names were born in Sweden, both during the years 1998-2000 and 2016-18. Out of the students that answered the survey, 45 of them were bilingual; out of them, 80% had “marked” first names, i.e. names which would be seen as unusual/foreign in Sweden. However, they suggested a total of 79 names for their future children, and out of those suggestions, 70% would be considered “marked” – a decrease of 10 percent, despite the larger name pool involved. There was also a notable difference in naming habits based on gender: very few of the students with “unmarked” names were male, but the surveyed group suggested a balanced amount of female and male unmarked names for their own children.

ABSTRACT In this study the question of how to address corruption in Tanzanian society is considered from the view point of learning positive values to contribute to reducing corruption now and in the future. It is argued that by strengthening the teaching of positive values to provide a foundation in values as alternatives for students to consider, may impact their decisions while still at school and later in life as adults and leaders for them to resist corruption when encountered. The study arises from Transparency International surveys consistently ranking Tanzania early in the new millennium amongst the 10 most corrupt countries internationally. Given the failure of national commissions in Tanzania, legal institutions such as the Prevention of Corruption Bureau, initiatives emanating from the office of the Presidency, amongst others, to stem corruption, here it is argued for the use of education as state institution to strengthen values teaching in 3 programmes in the state curriculum through evaluation to address the problem. Adopting an approach to evaluation which draws teachers into the process for them to drive it in part, developed by Fetterman and Wandersman, capacity can be built within schools to do so, an approach which is somewhat different to the norm where this capacity more frequently may be driven from outside, coercive, and be disempowering of agents of change within schools. Using the stepped procedure as well as the ‘facets’ of this participatory approach to evaluating the 3 positive values curricula, and with coaching by the evaluator, a measure of self-determination seemed experienced by teachers to teach values like honesty and self-respect, self-reliance and personal integrity, amongst others, to assist students resist corrupt practices when encountered. Multiple self-administered instruments developed with teachers helped gauge teachers progress towards goals they set themselves to achieve in one academic year and assisted to build confidence in addressing this issues through schooling, the sample of schools in the study being purposefully selected as they educate between them more than half the professional and political leaders in the nation. The study aimed to find what positive values are taught in 3 curricula [Civics, Islamic Knowledge, Bible Knowledge], and how these are taught, as well as to find out if this teaching was strengthened through using the tools of empowerment evaluation. The data indicates firstly, shared values across these curricula and values specific to each are taught, to provide alternatives for learners to consider prior to action. This foundational guide for students seemed strengthened if secular values are allied to religious values to provide value-informed choices for students, and that this foundation may be further strengthened with self-directed changes to the curriculum being made by teachers. Secondly, traditional pedagogical methods seem to be less effective where values teaching is not linked to exemplarily teacher behaviour, parables and storytelling, and moral actions of role models emulating how to act morally. Thirdly, teaching positive values was found to be strengthened through self-evaluation, as teachers seemed to experience a measure of empowerment or self-determination in the evaluation, and to aim at self-improving effective teaching of values. Finally, data indicates that where teachers are drawn into the evaluation process, trained in these techniques facilitated by an evaluator, that refinements to values teaching may be sustained in the short to medium term, following the withdrawal of the evaluator from the field. Findings were corroborated in part through triangulating the data, here with data from naturalistic observations and questionnaires particularly. Amongst recommendations made in the light of the study, one is the importance of the state employing religious teachers, as opposed to these being functionaries of the mosque and church as at present, a second being that positive values be made part of the compulsory core curriculum in all schools in the system.

O objetivo deste estudo é verificar se a apresentação das despesas por função na DRE proporciona menor capacidade preditiva aos usuários, especialmente aos analistas de mercado, comparada à apresentação das despesas por natureza. O CPC 26 permite duas formas de apresentação das despesas na DRE, função ou natureza, o que é caracterizado como uma escolha contábil de apresentação. No entanto, se a empresa optar pela divulgação por função, deve apresentar, também, a informação por natureza em nota explicativa, dado que essa informação apresenta capacidade preditiva, segundo o IASB. No Brasil, a lei 6.404/76 induz a maioria das empresas a divulgar as despesas por função, o que torna a informação por natureza disponível, também, para a maioria das companhias. Existem estudos que analisam como os critérios de mensuração e reconhecimento afetam a capacidade preditiva da informação divulgada. Outros trabalhos sugerem que as escolhas contábeis de reconhecimento e mensuração podem interferir na acurácia das projeções dos analistas de mercado. Entretanto, a forma como a escolha de apresentação dos itens na DRE interfere na capacidade preditiva dos usuários, especialmente para os analistas de mercado, não está suficientemente clara na literatura. Mais especificamente com relação à forma de apresentação das despesas, não se sabe se a escolha de um método em detrimento de outro pode impactar a qualidade da informação para o usuário. Então, foram analisadas 54 empresas brasileiras de capital aberto, pertencentes a seis setores da BOVESPA, durante um período de cinco anos, por meio da utilização de análise de dados em painel. De um modo geral, os resultados sugerem que a informação por natureza é mais preditiva para o usuário e que os analistas podem errar menos em suas projeções de resultado com o uso da informação sobre despesas apresentada por natureza, dado que esta informação é disponibilizada em nota explicativa nos demonstrativos contábeis das companhias brasileiras. Assim, o estudo traz evidências de que a escolha da forma de apresentação das despesas na DRE não é indiferente para o usuário, já que pode afetar a sua capacidade de predizer fluxos de caixa futuros. Além disso, como contribuição prática, espera-se mostrar que os analistas podem melhorar a acurácia de suas previsões ao utilizarem o método de apresentação das despesas por natureza para realizar suas projeções, especialmente quando analisam empresas com alto nível de custos fixos. / The aim of this study is to verify if the presentation of the expenses by function in the income statement provides less predictability to the users, especially to the market analysts, compared to the presentation of expenses by nature. CPC 26 allows two forms of presentation of expenses at the income statement, by function and by nature, what is characterized as an accounting choice of presentation. However, if the company opts for disclosure by function, it must also present information by nature in an explanatory note, given that this information presents predictive capacity, according to the IASB. In Brazil, the Law No. 6.404 /76 induces most of companies to disclose expenses by function, which makes the information by nature also available for most companies. Studies had already analyzed how measurement and recognition criteria affect a predictive capacity of the information disclosed. Other works suggest that accounting recognition and measurement choices may interfere in analysts\' forecasts. However, the way in which the choice of presentation of items in the income statement interferes in the predictive capacity of users, especially for market analysts, is not sufficiently clear in the literature. More specifically, regarding to expenses presentation, it is not known whether the choice of one method over another can generate differences for the predictive capacity of the user. It was analyzed a sample of 54 Brazilian publicly companies belonging to six sectors of BOVESPA over a five-year period, using panel data analysis. Overall, the results suggest that information by nature is more predictive for the user and that analysts can improve the accuracy of their forecasts using the information of expenses presented by nature, since this information is available in an explanatory note in the financial statements of Brazilian companies. Thus, the study provides evidence that the choice of expenses presentation at the income statement is important to the user, as it may affect their ability to predict future cash flows. Moreover, as a practical contribution, this study shows that analysts can improve the accuracy of their forecasts by using the method of presenting expenses by nature to carry out their projections, especially when analyzing companies with high fixed costs.

A circulação de pessoas pelo mundo é facilitada, na contemporaneidade, pelos avanços tecnológicos, porém, ao mesmo tempo, sofre restrições por questões econômicas. Entende-se que a restrição ao ingresso do estrangeiro não mais pode acontecer por decisão totalmente livre do Estado receptor; isso porque as normas internacionais de direitos humanos limitam essa liberdade, ao impedir que ele decida sobre o ingresso de forma desprovida de amarras. Três teorias explicam a relação do Estado com o direito de ingresso. A teoria vitoriana, desenvolvida por Francisco de Vitória, defende que há liberdade total de circulação de pessoas pelo mundo, havendo espaço para restrição tão somente quando a circulação, comprovadamente, causar dano ao Estado receptor do migrante. A teoria do livre arbítrio absoluto do Estado, por sua vez, entende que não existe direito de ingresso e a decisão do Estado não é passível de discussão, pois faz parte do exercício da sua soberania. Atenta às mudanças ocorridas no mundo, inclusive no que tange à soberania, a teoria do controle das decisões estatais, desenvolvida nesta tese, propugna que a decisão tem de ser fundamentada e não pode ignorar os avanços dos direitos humanos e que, portanto, o Estado deve usar a lógica das escolhas trágicas para decidir sobre o ingresso, não havendo mais espaço para uma decisão sem limites. A atuação livre do Estado sofre uma releitura para que suas decisões passem por controle e suas ações sejam interpretadas sob a égide dos direitos humanos. Também experimenta restrições a liberdade dada ao Estado de determinar quem há de se ter por seu nacional, não mais adstrita à sua vontade. São emblemáticos o caso Nottebohm, no qual a Corte Internacional de Justiça impôs limites à concessão de nacionalidade, determinando que ela deve ser contínua, e o caso dos decretos de nacionalidade da Tunísia e do Marrocos, em que a Corte Permanente de Justiça Internacional também se manifestou sobre o tema. Este estudo faz uma análise de como a questão da entrada de estrangeiros é tratada em alguns países do mundo e de como o tema é vislumbrado no Brasil. O trabalho utiliza como fontes de pesquisa a revisão da literatura nacional e estrangeira, a legislação pertinente ao tema, como o Estatuto dos Estrangeiros, a Constituição Federal brasileira, bem como decisões e pareceres consultivos internacionais, além do uso da técnica do direito comparado, exame do direito comparado. / If, on the one hand, technology makes travelling easier, on the other, economic matters restrict peoples movement around the world. This thesis defends that restrictions on foreign entry cannot be let to the States sole discretion anymore. The reason for this is that international Human rights rules limit that discretion, attaching strings to the State action. Three theories explain how the States face the right of entry. First, the Vitorian theory, developed by Francisco de Vitória, defends peoples total freedom of movement around the world, while restrictions to this right would be possible only if enough evidence is shown that the migrant could cause damages to the receiving State. Second, the State Total Discretion theory holds that there is no such thing as a right of entry, and the States decision cannot be questioned, because it is the expression of its sovereignty. Last, responsive to the world changes, including on sovereignty, the theory of the Control of the States Decisions, here developed, argues that the State decision has to be justified on solid grounds, and cannot ignore the development of Human rights. Therefore, the State must use the tragic choices rational in order to decide about ones right of entry, with no room for total discretion. According to this thesis, States decisions have to be controlled and its actions must be interpreted under the Human rights aegis. Moreover, this thesis argues that there cannot be total discretion on States decision of classifying someone as a national or a foreigner. Supporting this idea are the emblematic cases of Nottebohm, on which the International Court of Justice imposed limits to the granting of nationality, upholding that this granting has to be continuous, and the case of nationality decrees of Tunisia and Morocco, on which the Permanent Court of International Justice has spoken on the subject. This study examines how the issue of foreign entry is treated in some Countries, specially in Brazil. To do so, this thesis uses as source the Brazilian and overseas literature contained on books, scientific articles and Law.

No description available.

O objetivo deste estudo é verificar se a apresentação das despesas por função na DRE proporciona menor capacidade preditiva aos usuários, especialmente aos analistas de mercado, comparada à apresentação das despesas por natureza. O CPC 26 permite duas formas de apresentação das despesas na DRE, função ou natureza, o que é caracterizado como uma escolha contábil de apresentação. No entanto, se a empresa optar pela divulgação por função, deve apresentar, também, a informação por natureza em nota explicativa, dado que essa informação apresenta capacidade preditiva, segundo o IASB. No Brasil, a lei 6.404/76 induz a maioria das empresas a divulgar as despesas por função, o que torna a informação por natureza disponível, também, para a maioria das companhias. Existem estudos que analisam como os critérios de mensuração e reconhecimento afetam a capacidade preditiva da informação divulgada. Outros trabalhos sugerem que as escolhas contábeis de reconhecimento e mensuração podem interferir na acurácia das projeções dos analistas de mercado. Entretanto, a forma como a escolha de apresentação dos itens na DRE interfere na capacidade preditiva dos usuários, especialmente para os analistas de mercado, não está suficientemente clara na literatura. Mais especificamente com relação à forma de apresentação das despesas, não se sabe se a escolha de um método em detrimento de outro pode impactar a qualidade da informação para o usuário. Então, foram analisadas 54 empresas brasileiras de capital aberto, pertencentes a seis setores da BOVESPA, durante um período de cinco anos, por meio da utilização de análise de dados em painel. De um modo geral, os resultados sugerem que a informação por natureza é mais preditiva para o usuário e que os analistas podem errar menos em suas projeções de resultado com o uso da informação sobre despesas apresentada por natureza, dado que esta informação é disponibilizada em nota explicativa nos demonstrativos contábeis das companhias brasileiras. Assim, o estudo traz evidências de que a escolha da forma de apresentação das despesas na DRE não é indiferente para o usuário, já que pode afetar a sua capacidade de predizer fluxos de caixa futuros. Além disso, como contribuição prática, espera-se mostrar que os analistas podem melhorar a acurácia de suas previsões ao utilizarem o método de apresentação das despesas por natureza para realizar suas projeções, especialmente quando analisam empresas com alto nível de custos fixos. / The aim of this study is to verify if the presentation of the expenses by function in the income statement provides less predictability to the users, especially to the market analysts, compared to the presentation of expenses by nature. CPC 26 allows two forms of presentation of expenses at the income statement, by function and by nature, what is characterized as an accounting choice of presentation. However, if the company opts for disclosure by function, it must also present information by nature in an explanatory note, given that this information presents predictive capacity, according to the IASB. In Brazil, the Law No. 6.404 /76 induces most of companies to disclose expenses by function, which makes the information by nature also available for most companies. Studies had already analyzed how measurement and recognition criteria affect a predictive capacity of the information disclosed. Other works suggest that accounting recognition and measurement choices may interfere in analysts\' forecasts. However, the way in which the choice of presentation of items in the income statement interferes in the predictive capacity of users, especially for market analysts, is not sufficiently clear in the literature. More specifically, regarding to expenses presentation, it is not known whether the choice of one method over another can generate differences for the predictive capacity of the user. It was analyzed a sample of 54 Brazilian publicly companies belonging to six sectors of BOVESPA over a five-year period, using panel data analysis. Overall, the results suggest that information by nature is more predictive for the user and that analysts can improve the accuracy of their forecasts using the information of expenses presented by nature, since this information is available in an explanatory note in the financial statements of Brazilian companies. Thus, the study provides evidence that the choice of expenses presentation at the income statement is important to the user, as it may affect their ability to predict future cash flows. Moreover, as a practical contribution, this study shows that analysts can improve the accuracy of their forecasts by using the method of presenting expenses by nature to carry out their projections, especially when analyzing companies with high fixed costs.

Este trabalho tem como objetivo avaliar se há impacto da sinalização de mudanças de procedimentos da auditoria independente sobre as escolhas contábeis feitas pelo agente auditado. Mudanças na natureza, tempo e extensão dos procedimentos de auditoria podem provocar diferentes percepções e consequentes mudanças de comportamento e nas escolhas dos executivos da empresa auditada. Para capturar a mudança de escolha dos executivos, utilizei-me de um quase-experimento com alternativas distintas de arranjos de Unidades Geradoras de Caixa que, ao serem submetidas aos testes de impairment, produziam resultados financeiros antagônicos e, consequentemente, benefícios e riscos diferentes. Os 132 participantes do quase-experimento foram alunos de MBA, de mestrado e doutorado em contabilidade e auditores. Com base nas teorias da dissuasão, da ilusão interpessoal e da atribuição, observei que há evidências de que a sinalização de mudanças na natureza dos procedimentos de auditoria influencia na escolha contábil considerada contra as políticas da firma. Para a análise dos resultados, apoiei-me em conhecimentos de disciplinas, como a psicologia, que discorrem sobre as escolhas dos gestores sob a influência de determinados incentivos e nas teorias expostas acima. / This study aims to evaluate whether the signaling of changes in the independent audit procedures affect the audited agent\'s accounting choices. Changes in the nature, timing and extent of audit procedures can cause different perceptions and consequent changes in behavior and in the choices of executives in the audited company. To capture the change in the executives\' choices, a quasi-experiment is undertaken with different alternative arrangements of cash-generating units which, when subject to impairment tests, produce antagonistic financial results and, hence, different benefits and risks. The 132 participants in the quasi-experiment were MBA students and auditors. Based on the deterrence, interpersonal deception and attribution theories, the evidence shows that the signaling of changes in the nature of the audit procedures influences the accounting choice that is considered as going against the firm\'s policies. The analysis of the results rests on knowledge from disciplines like psychology, which discuss the managers\' choices under the influence of certain incentives and in the theories indicated above.

Made available in DSpace on 2016-04-28T20:39:31Z (GMT). No. of bitstreams: 1 Cinthya Ferri Dutra de Almeida Cesar.pdf: 442007 bytes, checksum: 9e3d7df46bb7e142fa33d32938184d3c (MD5) Previous issue date: 2007-08-14 / The aim of this master s thesis is to comprehend, based on the phenomenological method, how the religious beliefs of catholic clinical psychologists influence their theoretical choices. In order to reach this purpose, some interviews were made with some catholic clinical psychologists who have been worked for more than five years in the clinical field. The analyses of the interviews were developed following Giorgi (1985) s proposal and according to the authors of a Phenomenological approach. This study allowed us to evidence some conclusions: the religious beliefs of catholic clinical psychologist influence their theoretical choices; it s possible to find a place in the field of Psychology that can welcome the psychologist and where he can develop well his professional function consonant to his religious beliefs; Psychology and Religion are different but not necessarily dissonant fields, and if they are respected in their specific subject, they can contribute for a psychologists and religious people s competent action; the psychologist s history of life and religious beliefs influence each theoretical choice in Psychology depending on how each person gives a sense for his experiences. As a result, it s important that psychologists accept and try to comprehend his own religious experiences and also his client s / O objetivo desta dissertação é compreender, a partir de uma metodologia fenomenológica, como as crenças religiosas de psicólogos clínicos que são católicos influenciam suas escolhas teóricas. Para atingir esse objetivo, realizaram-se entrevistas com psicólogos católicos, com mais de cinco anos de atuação na área clínica. A análise das entrevistas, seguindo as propostas de Giorgi (1985), dialogou com autores da abordagem fenomenológica. Este estudo permitiu apontar algumas conclusões: as crenças religiosas de psicólogos clínicos que são católicos influenciam suas escolhas teóricas; é possível encontrar dentro da Psicologia, um espaço acolhedor e apropriado, no qual o psicólogo desenvolve seu papel profissional de forma competente e coerente com suas crenças religiosas; a Religião e a Psicologia são universos diversos, mas não obrigatoriamente dissonantes, e, se respeitados em suas especificidades, podem contribuir para a atuação competente dos psicólogos e dos religiosos; a história de vida do psicólogo e suas crenças religiosas influenciam fortemente cada escolha teórica feita em Psicologia conforme cada pessoa dá sentido às suas vivências. Conseqüentemente, é importante que o psicólogo acolha e procure compreender suas próprias vivências religiosas, assim como as de seus clientes

La crise économique et sociale que nous connaissons actuellement met en lumière la nécessité d’une action publique volontariste et, s’agissant des collectivités territoriales qui sont les principaux acteurs de l’investissement public, l’exigence d’une politique résolument tournée vers l’investissement de long terme, comme moteur de l’économie et de la reprise. Focalisé sur la notion de PPP, d’un part dans son acceptation la plus large, l’expression « partenariat public-privé » ou encore « PPP », désigne une formule générique englobant toutes formes de coopération entre la sphère publique et privée. D’autre part, utilisée dans un sens plus strict que celui de notion générique englobant toutes formes de coopération entre le public et le privé, la notion de PPP renvoie à une technique contractuelle ayant pour objet de confier au secteur prive la conception, le financement, la construction et l’exploitation d’un bien ou d’un ouvrage d’intérêt collectif. / The economic and social crisis we are currently experiencing highlights the need for a proactive public policy and, in the case of local authorities who are the main actors of public investment, the requirement of a policy resolutely turned towards the ' long-term investment as a motor engine of the economy and the recovery. Focused on the concept of PPP, a share in its broadest sense, the term «public -private partnership» or «PPP» refers to a generic formula encompassing all forms of cooperation between public and private sphere. On the other hand , used a more stringent than generic term encompassing all forms of cooperation between the public and private sense, the term refers to a contractual PPP technique for entrust the private sector to design, finance, construct and operate of a well or a work of collective interest.