Made available in DSpace on 2016-12-23T13:42:10Z (GMT). No. of bitstreams: 1 Abner Ribeiro Salaroli.pdf: 1501159 bytes, checksum: 785e0b746fea831ea9b6ac9abb4c02d4 (MD5) Previous issue date: 2013-09-06 / It was sought in this study to investigate how the public consultation process can influence the delimitation of the International Public Accounting Standards (IPSAS) issued by IFAC. Thus, it was possible to identify the participation of several worldwide agents, in addition to verify the link between the characteristics of suggestions submitted and its acceptance by the responsible agency. This research was based on theoretical conceptual the Tridimensional Theory of Law, developed by Miguel Reale, wherein fact, value and norm are present and are related consistently, dialectical and complementary throughout the regulatory process, in the case in question, the accounting standardization. The facts represent present situations in the context of each participant, which are, in its turn, oriented, among other factors, by ideologies and principles, which are the values. Already the norm is the result of the relation between facts and values and is represented here by the IPSAS. As a methodological approach, resorted to documental research, to the content analysis and to the quantitative analysis through the Chi-square test and the interpretation of standardized residuals. From the sample, composed by suggestions made in 123 letters, was identified 59 agents from many countries, and 76% were not owned by the IFAC members. Also, the institutions occurred in seven different grades, such as professional institutions, regional standardization bodies, government agencies. On the acceptance level of the submitted contributions, were counted 926 suggestions, of which 322 somehow, the IFAC held. Moreover, there was an expressive participation from Oceania with 29.5% of the contributions total and participation of the Accounting Standards Board (South Africa) and the Australian Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) and Australian Accounting Standards Board, and both institutions that most delivered contributions. Additionally, the quantitative approach, succeeded evidence of a greater association between the suggestions of non-members and acceptance by the IFAC. There was also a strong link between compliance and the contributions of type Form. Still, for the entire sample, there was no evidence of dependence between the level of acceptance and the fact that the items whether they are converging standards issued by the IASB. However, the tests for each statement occurred, in some cases, evidence of association for both situations: approach and distancing of private standards, according to the sub-sample analyzed / Buscou-se neste estudo investigar como o processo de consulta pública pode influenciar o delineamento das Normas Internacionais de Contabilidade Pública (IPSAS), emitidas pela IFAC. Nesse sentido, foi possível identificar a participação de vários agentes mundiais, além de verificar a relação entre as características das sugestões enviadas e sua aceitação pelo órgão responsável. Esta pesquisa teve como base teórica e conceitual a Teoria Tridimensional do Direito, desenvolvida por Miguel Reale, na qual fato, valor e norma estão presentes e se relacionam de forma constante, dialética e complementar, ao longo do processo normativo e, no caso em tela, a normatização contábil. Os fatos representam situações presentes no contexto de cada participante, as quais são, por seu turno, orientadas, entre outros fatores, por ideologias e princípios, que são os valores. Já a norma é fruto da relação entre fatos e valores e é aqui representada pelas IPSAS. Como abordagem metodológica, recorreu-se à pesquisa documental, à análise de conteúdo e à análise quantitativa, por meio do teste Qui-quadrado e da interpretação dos resíduos padronizados. Da amostra, composta pelas sugestões presentes em 123 cartas, houve identificação de 59 agentes de diversos países, dos quais 76% não eram pertencentes ao corpo de membros da IFAC. Ainda, as instituições ocorreram em sete diferentes classes, como órgãos profissionais, organismos regionais de normalização, órgãos governamentais. Sobre o nível de aceitação das contribuições enviadas, contaram-se 926 sugestões, das quais 322, de alguma forma, a IFAC considerou. Ademais, houve expressiva participação da Oceania com 29,5% do total de contribuições e a participação do Accounting Standards Board (África do Sul) e dos australianos Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) e Australian Accounting Standards Board, sendo ambas as instituições que mais forneceram contribuições. Além disso, pela abordagem quantitativa, sucederam evidências de maior associação entre as sugestões de não membros e aceitação pela IFAC. Também ocorreu uma forte ligação entre o acatamento e as contribuições do tipo Forma. Ainda, para a totalidade da amostra, não houve comprovação de dependência entre o nível de aceitação e o fato de os itens serem ou não convergentes às normas emitidas pelo IASB. Entretanto, nos testes para cada pronunciamento ocorreram, em alguns casos, evidências de associação para ambas as situações: aproximação e distanciamento das normas privadas, de acordo com a subamostra analisada

Esta pesquisa pretende analisar novas práticas dos comentaristas esportivos no rádio de Porto Alegre dentro da chamada fase de convergência do rádio brasileiro (FERRARETTO, 2012). Considera-se como parâmetro teórico a economia política da comunicação, dando conta do predomínio, no Rio Grande do Sul, do rádio como empresa em busca de lucro, cuja programa-ção interfere na sociedade gaúcha (FERRARETTO, 2007). Parte-se da hipótese de que há uma transformação nos modos de produção de conteúdo dos comentaristas esportivos. Com isso, analisa-se estas práticas a partir do campo do radiojornalismo esportivo (ALCOBA LÓPEZ, 2005) e do futebol (DAMATTA, 1982), dentro de um cenário de convergência (JENKINS, 2008) e da vigência de uma fase da multiplicidade da oferta (BRITTOS, jul.-dez.2002). Com o pressuposto de que o rádio se transfigura também pela influência de outras mídias (FIDLER, 1998), entende-se que os comentaristas esportivos atuam, em sua contemporaneidade, sob o prisma de novas práticas profissionais, provocadas pela convergência. Com isso, propõe-se o problema fundamental: como este novo modelo opera no rádio esportivo de Porto Alegre? O objetivo do trabalho é analisar esta nova configuração no modelo das práticas profissionais dos comentaristas esportivos no rádio de Porto Alegre, visto que este tipo de conteúdo ocupa boa parte da programação das emissoras analisadas: Bandeirantes, Gaúcha, Grenal e Guaíba, as quatro rádios que realizam a cobertura sistemática de futebol. Utilizando a análise de conteúdo (BARDIN, 2016) como metodologia principal, o foco se dá em quatro eixos, propostos em artigo que serve como embrião deste estudo, produzido por Guimarães e Ferraretto (2016). Tratam-se das características propostas como fundamentais para o comentário contemporâneo: audiência criativa, utilização de dados para a análise, aproximação com o campo do desporto e pluralidade de gêneros jornalísticos no conteúdo do comentário. Faz-se, a partir desta análise de conteúdo, um cruzamento com entrevistas realizadas com os profissionais, através da meto-dologia da história oral. O resultado aponta para a existência destas novas práticas e a presença das características em boa parte dos profissionais que servem como corpus da pesquisa. Entre-tanto, ainda não é um modelo que se possa considerar amplamente hegemônico. / This research intends to analyze new practices of the sports commentators in the radio of Porto Alegre within the so called phase of convergence of the brazilian radio (FERRARETTO, 2012). It is considered as a theoretical parameter the political economy of communication, accounting for the predominance, in Rio Grande do Sul, of the radio as a company in search of profit, whose programation interferes in the society of Rio Grande do Sul (FERRARETTO, 2007). It starts from the hypothesis that there is a transformation in the modes of content production of sports commentators. Thereby, these practices are analyzed from the field of sports radiojour-nalism (ALCOBA LÓPEZ, 2005) and football (DAMATTA, 1982), within a convergence sce-nario (JENKINS, 2008) and the validity of a Multiplicity of Supply phase (BRITTOS, jul-dec.2002). With the assumption that radio is also transfigured by the influence of other media (FIDLER, 1998), it is understood that sports commentators act, in their contempority, under the prism of new professional practices, caused by convergence. With this, the fundamental pro-blem is proposed: how does this new model operate in Porto Alegre sports radio? The objective of this work is to analyze this new configuration in the model of the professional practices of sports commentators in Porto Alegre radio, since this type of content occupies a good part of the programming of the analyzed stations: Bandeirantes, Gaúcha, Grenal and Guaíba, the four radios that systematic coverage of football. Using the content analysis (BARDIN, 2016) as the main methodology, the focus is on four axes, proposed in an article that serves as the embryo of this study, produced by Guimarães and Ferraretto (2016). These are the characteristics pro-posed as fundamental for the contemporary commentary: creative audience, use of data for analysis, approximation with the field of sports and plurality of journalistic genres in the content of the commentary. From this analysis of content, a cross-examination with interviews with the professionals, through the methodology of oral history, is made. The result points to the exis-tence of these new practices and the presence of the characteristics in most of the professionals that serve as corpus of research. However, it is not yet a model that can be considered widely hegemonic.

FundaÃÃo de Amparo à Pesquisa do Estado do Cearà / A presente dissertaÃÃo tem como objetivo geral descrever e analisar as condiÃÃes de produÃÃo, a infra-estrutura geral e os mecanismos enunciativos de relatÃrios de observaÃÃo de aulas, mas especificamente iremos descrever e analisar: o contexto de produÃÃo (o mundo fÃsico, o mundo social e o mundo subjetivo) dos relatÃrios de observaÃÃo de aulas; os tipos de discurso, do estrato infra-estrutura geral, nos relatÃrios de observaÃÃo de aulas; as modalidades de planificaÃÃo do conteÃdo temÃtico, do estrato infra-estrutura geral, nos relatÃrios de observaÃÃo de aulas; as vozes enunciativas, do estrato mecanismos enunciativos, nos relatÃrios de observaÃÃo de aulas. Analisamos relatÃrios de observaÃÃo de aula produzidos por alunos do curso de Letras, da Universidade Federal do Cearà entregues ao final da disciplina de Teoria e PrÃtica de Ensino de LÃngua Portuguesa. Para isso, ancoramo-nos na perspectiva do Interacionismo sociodiscursivo proposta por Bronckart (2007) porque entendemos que toda produÃÃo lingÃÃstica à uma aÃÃo social situada, levada a efeito por indivÃduos singulares em formaÃÃes sociais especÃficas. Resultados das anÃlises feitas revelam-nos que para os agentes-produtores, o objetivo do relatÃrio à o de apenas relatar o que acontece na sala de aula de LÃngua Portuguesa, esquecendo o mais importante que sÃo as reflexÃes e as crÃticas da prÃtica docente. Descobrimos que os relatÃrios de observaÃÃo de aulas fazem parte fazem parte tanto do mundo da ordem do NARRAR quanto do mundo do EXPOR, o que vai determinar à a seÃÃo do relatÃrio. As seÃÃes IntroduÃÃo e Desenvolvimento estÃo situadas no mundo da ordem do NARRAR, jà a seÃÃo ConclusÃo està situada na ordem do EXPOR. Com isso encontramos todos os tipos de discurso nos relatÃrios de observaÃÃo de aula. Percebemos que os agentes-produtores utilizam a sequÃncia descritiva, mas apenas na seÃÃo do relatÃrio de observaÃÃo de aula que à referente a anÃlise do aspecto fÃsico da escola. Na maior parte do relatÃrio eles utilizam o script, como modo de planificaÃÃo da linguagem. E por fim, encontramos a predominÃncia de vozes sociais em relatÃrios de observaÃÃo de aulas que utilizam a narraÃÃo como tipo de discurso e a predominÃncia da voz do autor em relatÃrios que utilizam o relato interativo como tipo de discurso. / The present dissertaÃÃo has as objective generality to describe and to analyze the conditions of production, the general infrastructure and the enunciative mechanisms of reports of comment of lessons, but specifically we will go to describe and to analyze: the context of production (the physical world, the social world and the subjective world) of the reports of comment of lessons; the types of speech, the estrato general infrastructure, in the reports of comment of lessons; the modalities of planning of the thematic content, the estrato general infrastructure, in the reports of comment of lessons; the enunciative voices, of the estrato enunciative mechanisms, in the reports of comment of lessons. We analyze reports of comment of lesson produced by pupils of the course of Letters, of the Federal University of the Cearà you deliver to the end of disciplines of Practical Theory and of Education of Portuguese Language. For this, we anchor in perspective of Interacionismo sociodiscursivo proposal for Bronckart (2007) because we understand that all linguistic production is a situated social action, taken the effect for singular individuals in specific social formations. Results of the done analyses reveal us that for the agent-producers, the objective of the report is it of just to tell what happens at the classroom of Portuguese Language, forgetting that the most important is the reflections and the critics of the educational practice. We discovered that all of the reports of observation of classes are part of the world of the order of narrating, once a creation of a world discursive situÃvel was observed, and as for the speech type we found the report interactive ea narration.

En associant les récentes techniques de neuro-imagerie (IRMf et Potentiels Evoqués) à la finesse des analyses syntaxiques des approches typologiques et formelles, cette recherche pluridisciplinaire se penche sur la question de la représentation des structures hiérarchiques qui caractérisent l’unité-phrase à travers les langues. La façon dont le cerveau humain représente, construit et l'esprit comprend les diverses structures de phrase, est en effet une des plus importantes questions qui restent encore largement irrésolues dans l’organisation cérébrale du langage. En nous appuyant sur la diversité des langues dans leur organisation syntaxique de l’unité-phrase, nous avons pu isoler différentes dimensions de cette complexité grâce aux propriétés syntaxiques du français dans la formation des questions, ainsi qu'aux spécificités des articulations Topique-Commentaire en chinois mandarin. Suite à une étude du marquage intonationel de la hiérarchie entre Topique et Commentaire, nous avons pu enregistrer les réponses cérébrales (PE) à ce type de constructions en contexte, et ainsi découvrir l’influence de sa signature prosodique sur son traitement en temps réel. Nos deux études d’IRMf apportent quand à elles un éclairage sur les bases neurales de deux dimensions de la complexité syntaxique de la phrase : sa structure hiérarchique et les transformations structurelles dont elle témoigne en cas de dislocation de ses éléments. La première étude, sur les interrogatives en français, met en lumière les corrélats cérébraux de différents types de movements syntaxiques, la seconde, sur les différents phénomènes topicaux du chinois, révèle les représentations et processus qui sont liés à l’activation par le Topique de l’interface entre l’unité-phrase et le niveau du discours. / Combining fine-grained linguistic analyses — from both typological and formal approaches to syntax — with neuro-imaging techniques (fMRI and ERP), this pluri-disciplinary research aims at investigating experimentally the issue of the hierarchical nature and complexity of the linguistic representation of sentence structure and its processing strategies across languages, specifically focusing on the case of Chinese Topic-Comment articulations and on French Interrogative constructions. The question of how the brain achieves sentence structure representation, building and understanding is often seen as one of the most important and unsolved issues of the neural organization of language. Leveraging on cross-linguistic invariance and variability in sentence hierarchical structure organization and building, we found in Chinese and French two exceptional testing grounds to isolate different syntactic complexity dimensions of the sentence-unit encoding. While the on-line auditory comprehension of sentence hierarchical structure in case of minimal intonational cues is investigated thanks to ERP recordings of Topic-Comment articulations in Chinese, two fMRI studies isolate two different syntactic complexity dimensions, respectively reflecting the sentence’s hierarchy and syntactic transformations. The first study, on French interrogative, seeks to isolate the neural correlates of different syntactic movement types. The second study, on Chinese sentence-discourse interface and Topics types, enables us to distinguish word-order surface complexity factors from syntactic movement transformations.

The Brazilian poet Adélia Prado says that our eyes are our only tiny window to look at and perceive the world in the restricted 24-hour period of each day. This little lens is all that we have to see the world. Therefore, what we fail to see is always far bigger than what we are able to see. Until last year, when I came to Durham to attend the meeting of the council of Societas Homiletica, Paul Murray, this “luminary of the 20th century,” was completely out of my view. By coming here I had the opportunity to get to know her, her story, her struggle, her life … With its profound sensitivity to life and to a theology born from life itself, Donyelle McCray’s paper offered us a brilliant view of this activist, poet, lawyer, professor, Episcopal priest, and preacher.

The proliferation of hate speech is a growing challenge for social media platforms, as toxic online comments can have dangerous consequences also in real life. There is a need for tools that can automatically and reliably detect hateful comments, and deep learning models have proven effective in solving this issue. However, these models have been shown to have unintended bias against some categories of people. Specifically, they may classify comments that reference certain frequently attacked identities (such as gay, black, or Muslim) as toxic even if the comments themselves are actually not toxic (e.g. ”I am Muslim”). To address this bias, previous authors introduced an Entropy-based Attention Regularization (EAR) method which, when applied to BERT, has been shown to reduce its unintended bias. In this study, the EAR method was applied not only to BERT, but also to XLNet. The investigation involved the comparison of four models: BERT, BERT+EAR, XLNet, and XLNet+EAR. Several experiments were performed, and the associated code is available on GitHub. The classification performance of these models was measured using the F1-score on a public data set containing comments collected from Wikipedia forums. While their unintended bias was evaluated by employing AUC-based metrics on a synthetic data set consisting of 50 identities grouped into four macro categories: Gender & Sexual orientation, Ethnicity, Religion, and Age & Physical disability. The results of the AUC-based metrics proved that EAR performs well on both BERT and XLNet, successfully reducing their unintended bias towards the 50 identity terms considered in the experiments. Conversely, the F1-score results demonstrated a negative impact of EAR on the classification performance of both BERT and XLNet. / Spridningen av hatpropaganda är en växande utmaning för sociala medieplattformar, eftersom giftiga kommentarer på nätet kan få farliga konsekvenser även i verkliga livet. Det behövs verktyg som automatiskt och tillförlitligt kan upptäcka hatiska kommentarer, och djupinlärningsmodeller har visat sig vara effektiva för att lösa detta problem. Dessa modeller har dock visat sig ha oavsiktliga fördomar mot vissa kategorier av människor. I synnerhet kan de klassificera kommentarer som hänvisar till vissa ofta attackerade identiteter (som homosexuella, svarta eller muslimer) som giftiga även om kommentarerna i sig faktiskt inte är giftiga (t.ex. ”Jag är muslim”). För att hantera denna bias introducerade tidigare författare en entropibaserad uppmärksamhetsregleringsmetod (EAR) som, när den tillämpas på BERT, har visat sig minska dess oavsiktliga bias. I den här studien tillämpades EAR-metoden inte bara på BERT utan även på XLNet. Undersökningen omfattade en jämförelse av fyra modeller: BERT, BERT+EAR, XLNet och XLNet+EAR. Flera experiment utfördes, och den tillhörande koden finns tillgänglig på GitHub. Klassificeringsprestandan för dessa modeller mättes med F1-poängen på en offentlig datauppsättning som innehåller kommentarer som samlats in från Wikipedia-forum. Medan deras oavsiktliga bias utvärderades genom att använda AUC-baserade mätvärden på en syntetisk datauppsättning bestående av 50 identiteter grupperade i fyra makrokategorier: Kön & Sexuell läggning, Etnicitet, Religion och Ålder & Fysisk funktionsnedsättning. Resultaten av de AUC-baserade mätvärdena visade att EAR fungerar bra på både BERT och XLNet, vilket framgångsrikt minskar deras oavsiktliga bias mot de 50 identitetstermer som beaktas i experimenten. Omvänt visade F1-score-resultaten en negativ inverkan av EAR på klassificeringsprestandan för både BERT och XLNet.

Die globale (Trink-)Wasserkrise, welche insbesondere für vulnerable Bevölkerungsgruppen eine existenzielle Bedrohung darstellt, hat die Frage nach einem verbindlichen Menschenrecht auf Zugang zu sauberem Trinkwasser (HRW) ins Zentrum internationaler Aufmerksamkeit gerückt. In der vorliegenden Arbeit wird die Bedeutung der Allgemeinen Bemerkung Nr. 15 des Ausschusses für wirtschaftliche, soziale und kulturelle Rechte (CESCR) für die Festlegung normativer Standards und die völkerrechtliche Verankerung des HRW untersucht. Eine Analyse von Staatenberichten und nationaler Spruchpraxis soll Aufschluss über die Wirkungskraft der Allgemeinen Bemerkung Nr. 15 geben. Mit Blick auf Diskurse in relevanten UN-Gremien wie der Generalversammlung und dem Menschenrechtsrat soll weiterhin die mögliche völkergewohnheitsrechtliche Relevanz des Rechts beleuchtet und die Rolle entwicklungspolitischer Initiativen für die Harmonisierung der Staatenpraxis analysiert werden.

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Tableau d’honneur de la Faculté des études supérieures et postdoctorales, 2012-2013. / Eldorado de Laurent Gaudé et Comment devenir un monstre de Jean Barbe sont des romans contemporains dans lesquels les protagonistes, nommés Salvatore Piracci et François Chevalier, sont en quête d'eux-mêmes dans un monde montré d'emblée comme illogique et incertain. Dans ces fictions, la vie des personnages principaux est d'abord brisée, la structure textuelle, qui se compose de deux récits distincts, est fragmentée, et l'état du monde est chaotique, voire éclaté. Dans un premier temps, si nous nous attardons seulement à la vie des protagonistes, nous pouvons voir qu'elle évolue, qu'elle ne reste pas dans son état initial. De fait, dès le tout début des romans, les personnages principaux réfléchissent à leur situation personnelle et entreprennent un parcours laborieux. Ce dernier nous semble correspondre au processus de conversion profane puisqu'au sortir de leur cheminement, Salvatore Piracci et François Chevalier paraissent adhérer à la vie, étant désormais en harmonie à la fois avec ce qu'ils sont et avec le monde qui les entoure. Nous pouvons donc présumer que la conversion profane règle l'éclatement identitaire des personnages. Toutefois, la conversion dépasserait-elle la simple transformation identitaire des protagonistes? Ne désignerait-elle pas une quête de cohérence plus fondamentale? Ce mémoire a pour objectif de montrer comment la conversion profane, en plus de régler l'éclatement identitaire des personnages principaux, est en étroite corrélation avec différents éléments formels et thématiques des oeuvres de notre corpus, ayant ainsi des retentissements allant bien au-delà de la transformation d'un parcours individuel.

主題-評論結構(topic-comment)在主題顯著(topic prominent)的語言(如中文)扮演十分重要的角色,尤其是在描述第二語言學習者的中介語時特別重要．但是有關研究,對於中國學生在學習英文時產生的中介語,並沒有對主題-評論結構提供全面且確切的描述．本研究旨在探討中國學生學習英文時所產生的中介語之主題-評論結構, 運用三種測驗來引出中介語—文法判定測驗, 引導寫作測驗, 及翻譯測驗．受試者包含台灣區域位於台北的三所國中挑選的94位國二生,以國一期末考英文成績分為三組．此外,並於政大語視中心挑選14位以英語為母語的外籍生作為本研究的控制組．本研究探討的四種主題-評論結構是由中英文主題結構對比中所產生的, 分別為主題省略(topic drop), 主題移前(topicalization), 主題置左(left-dislocation), 及雙主詞結構(double-subject construction)．本研究所運用的中介語之理論架構是參考三種第二外語習得理論所發展出來的, 分別為第一語言影響(L1 influence), 普遍語法(universal grammar)的存在, 以及附屬集合理論(the Subset Principle)． 研究結果顯示, 第一語言轉換(L1 transfer)在所有程度的學生的中介語當中都十分普遍, 但是普遍語法只有在程度最高的學生的中介語較為明顯．因此本研究推論中介語系統內部運作過程包含三階段, 開始為第一語言轉換, 接著是第一語言轉換及普遍語法並存, 最後階段為普遍語法． / The role that the topic-comment structure plays in a topic prominent language such as Chinese is very important when it comes to SLA learners’ interlanguage. However, the related research has not provided a comprehensive framework in describing topic structures of Chinese EFL learners’ interlanguage. The purpose of this study is to analyze the topic structures in Chinese EFL learners’ interlanguage elicited by three tasks—the grammaticality judgment task, the guided writing task, and the translation task. The subjects include 94 junior high school students chosen from three separate schools in Taipei, Taiwan, and they were divided into three proficiency levels. In addition, 14 native speakers from the language center of NCCU served as the control group. This study investigated four topic structures—topic drop, topicalization, left-dislocation, and double-subject construction—which were determined by a comparative study of Chinese and English topic structures. The current theoretical framework of interlanguage operation is developed from three SLA perspectives—L1 influence, the existence of universal grammar (UG), and the subset principle. Results indicated that L1 transfer was prevalent in all proficiency levels but UG was only obvious in the most advanced level. It was thus inferred that the internal operation of interlanguage system should include three stages—first L1 transfer, then L1 transfer and UG, and finally UG.