Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2015-10-26T15:04:43Z No. of bitstreams: 1 Taiane Malabarba_.pdf: 3059781 bytes, checksum: 6e2f88e38751f63f9402334673090aa4 (MD5) / Made available in DSpace on 2015-10-26T15:04:43Z (GMT). No. of bitstreams: 1 Taiane Malabarba_.pdf: 3059781 bytes, checksum: 6e2f88e38751f63f9402334673090aa4 (MD5) Previous issue date: 2015-04-15 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Esta pesquisa investiga a prática docente em sala de aula, entendida aqui como trabalho real-concretizado. Tem-se por objetivo geral descrever como, do ponto de vista linguístico-interacional, um projeto de ensino é pilotado em face às contingências interacionais. Os dados foram gerados em uma escola de idiomas do interior do Rio Grande do Sul a partir de 10 horas-aula gravadas em vídeo com uma turma de alunos adultos no seu primeiro semestre do curso de língua inglesa. Focou-se nos momentos em que o curso do agir é alterado a partir da participação contingente de um ou mais alunos. Por participação contingente, entende-se tanto as tomadas de turno espontâneas por parte dos alunos quanto os turnos alocados previamente, mas que, de certa forma, não atendem à expectativa projetada por uma ação antecedente. Conceitos advindos do Interacionismo Sociodiscursivo (BRONCKART, 1999) e da Análise da Conversa (SACKS; SCHEGLOFF; JEFFERSON, 1974) de forma mais ampla, abarcando os campos semióticos da fala-em-interação (GOODWIN, 2013), servem de referência teórico-metodológica para a análise. Os resultados revelam um percurso recorrente no que tange à fala-em-interação em curso durante o trabalho docente: 1) projeto de ensino; 2) participação contingente; 3) alinhamento; 4) intraexpansão do projeto de ensino; 5) fechamento; e 6) projeto de ensino – entre percursos identificados em menor escala. Em conjunto, o olhar empreendido durante a análise permite compreender também o entrelaçamento constante entre o que é da ordem da fala cotidiana e o que é da ordem da fala institucional. Quanto à primeira, observou-se a presença de riso, orientações posturais mais relaxadas e traços prosódicos específicos, que parecem estar ligados ao estabelecimento de laços entre os participantes. Quanto à segunda, chamam a atenção a postura corporal mais ereta, acompanhada pela mudança significativa no volume e/ou tom de voz e aparente relutância em empregar a língua portuguesa. Esses resultados podem contribuir com as pesquisas sobre sala de aula de línguas ao desvelar as ações que envolvem momentos em que o projeto de ensino é alterado em virtude de contingências interacionais e ao propor a construção de uma linguagem que permita falar sobre o agir docente na prática. Igualmente, eles podem ser usados pelos programas de formação docente para promover reflexão e fomentar a elaboração de um repertório de práticas interacionais que possa orientar principalmente os professores em início de carreira. / This research investigates classroom teaching as a practice understood here as real-concrete work. The main objective is to describe how, from the linguistic-interactional point of view, a teaching project is enacted in face of interactional contingencies. The study draws upon transcriptions of 10 (classroom) hours of video recordings generated with a group of elementary students in a private language school setting in the Southern region of Brazil. The focus of analysis were the moments when the course of actions changes due to unexpected student participations, so understood either because they were not pre-allocated by the teacher or because they fail to meet the expectations projected by a previous action. Concepts derived from Sociodiscursive Interactionism (BRONCKART, 1999) and Conversation Analysis (SACKS; SCHEGLOFF; JEFFERSON, 1974) in a broader perspective, which views talk-in-interaction as created through several semiotic fields (GOODWIN, 2013), were used as theoretical and methodological reference in the analysis. The findings reveal a pervasive route concerning talk-in-interaction observed in the accomplishment of the work of teaching: 1) teaching project; 2) unexpected participation; 3) alignment; 4) inner-expansion of the teaching project; 5) closing; and 6) teaching project among other less frequent routes. Altogether, the analysis accomplished reveal the constant interweaving movement between ordinary and institutional talk. Concerning the former, the presence of laughter, more relaxed body postures and specific prosodic features, which seem to be linked to the establishment of rapport with the students, is noticeable. Concerning the latter, attention is drawn to more straight body posture accompanied by a significant change in voice volume and/or pitch and an apparent reluctance in using Portuguese to interact with students. Such findings may contribute to the body of language classroom research by unveiling the actions that involve moments when the teaching project is reshaped due to interactional contingencies and by proposing the construction of a language for talking about teaching practice. Likewise, they may be used in teacher education programs in order to promote reflection and support the creation of a sustainable repertoire of interactional teaching practices to be used principally by novice teachers.

Made available in DSpace on 2016-04-29T13:17:57Z (GMT). No. of bitstreams: 1 Carlos Henrique Santos da Silva.pdf: 832548 bytes, checksum: 03094bcd7f2ef9a4031d5d74a5282e2b (MD5) Previous issue date: 2016-02-26 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Based on Seligman & Maier´s (1967) experiment related to learned helplessness indicating that exposition to response independent shocks may produce learning disabilities of an operant response, several authors have concerned to produce same effects in appetitive context and they have presented results indicating interference on operant acquisition (Engberg et al., 1972; Welker, 1976; Oakes et al., 1982 & Job, 1988) or results which do not support interference on operant acquisition (Schwartz et al., 1974; Wheatley et al., 1977 & Beatty & Maki, 1979). The suggestion of the present experiment is that response cost required from operant may be a relevant variable to produce interference on responding after a non contingent appetitive stimuli exposition. Eighteen male Wistar rats were allocated in six different conditions: Contingent CRF (CCRF), Contingent FR (CFR), Non Contingent CRF (NCCRF), Non Contingent FR (NCFR), Control CRF (CTCRF) and Control FR (CTFR). In first phase, subjects in Contingent conditions could produce reinforcers (water) through nose poke response while subjects in Non Contingent conditions were yoked with Contingent subjects and appetitive stimuli were delivered independently of responding and subjects in Control conditions were not exposed. In second phase, all rats in CRF conditions could produce reinforcers through barpressing response reinforced on a continuous reinforcement and rats in FR conditions through the same response reinforced on FR 3. Data suggest subjects exposed to non contingent appetitive stimuli that required more time to task completion in Phase 2 (100 reinforcer acquisitions) indicated more marked interference when FR 3 was utilized instead CRF. Furthermore, interference was identified on Phase 2 in subjects who showed accidentally reinforced variability in Phase 1 unlike subjects who presented stereotypy on responding. Results are discussed based on temporal contiguity among non contingent events, interference / response competition, and aversive / appetitive context differences / A partir do estudo de Seligman e Maier (1967) em relação ao desamparo aprendido , que indicou que a exposição a choques independentes do responder podem produzir dificuldades de aprendizagem de uma resposta operante, autores têm se preocupado em produzir os mesmos efeitos no contexto apetitivo e têm mostrado resultados que apontam interferência no responder na aquisição de resposta operante (Engberg et al., 1972; Welker, 1976; Oakes et al., 1982 & Job, 1988) ou resultados que contradizem o efeito (Schwartz et al., 1974; Wheatley et al., 1977 & Beatty & Maki, 1979). A sugestão do presente experimento é que o custo da resposta exigido da resposta operante pode ser uma variável relevante para a produção de interferência no responder após exposição a estímulos apetitivos não contingentes. Dezoito ratos Wistar machos foram alocados em seis diferentes condições: Contingente CRF (CCRF), Contingente FR (CFR), Não Contingente CRF (NCCRF), Não Contingente FR (NCFR), Controle CRF (CTCRF) e Controle FR (CTFR). Na primeira fase, os sujeitos de condições contingentes poderiam produzir água por meio da resposta de focinhar, os sujeitos de condições não contingentes estavam acoplados aos contingentes e recebiam os estímulos independentes do responder e os sujeitos das condições controle não foram expostos. Na segunda fase, todos os sujeitos das condições CRF poderiam produzir o reforçador por meio da resposta de pressão à barra reforçada em CRF e os sujeitos de condições FR por meio da mesma resposta reforçada em FR 3. Os dados sugerem que os sujeitos expostos a estímulos apetitivos não contingentes que precisaram de mais tempo para completar a tarefa na Fase 2 (aquisição de 100 reforçadores) apresentaram interferência mais acentuada quando a resposta foi reforçada em FR 3 do que quando a resposta foi reforçada em CRF. Além disso, interferência foi identificada na Fase 2 nos sujeitos que mais apresentaram variabilidade de respostas acidentalmente reforçadas na Fase 1, mas não nos sujeitos que mostraram padrões estereotipados no responder. Os resultados são discutidos com base na contiguidade temporal entre eventos não contingentes, interferência / competição de respostas e diferenças entre contexto aversivo e apetitivo

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2016-12-01T12:12:40Z No. of bitstreams: 1 Letícia Tiemi Monteiro.pdf: 2518636 bytes, checksum: 24dd5320ac32618273982d7d8e641fd2 (MD5) / Made available in DSpace on 2016-12-01T12:12:40Z (GMT). No. of bitstreams: 1 Letícia Tiemi Monteiro.pdf: 2518636 bytes, checksum: 24dd5320ac32618273982d7d8e641fd2 (MD5) Previous issue date: 2016-09-23 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / The present research aimed to investigate if different kinds of instructions in a task in which the interruption of aversive stimuli did not depend on the response occurrence interferes with the non-verbal performance. Furthermore, it was investigated whether such exposure interferes on the acquisition of motor responses in a subsequent phase, in which it presented a problem-solving task. College students (80) were equally distributed in four conditions (n=20), named instruction that describes a relationship of dependency (RD), instruction that does not describe a relationship of dependency (NRD), minimal instruction (MIN) and control (C). On phase 1, with the exception of the participants in control condition, the other ones were exposed to aversive stimuli (sound) that lasted no more than 10 seconds, which were interrupted regardless of their responses and received instruction that described a relationship of dependency between the response and the environmental change; the instruction that did not describe a relationship of dependency between the response and the environmental change; requiring that the participant assessed if it was possible to solve the task; and the minimal instruction did not give information about the relationship response /environmental change. On phase 2, all of them, including Control group, did the maze-solving task. On phase 1, the participants that received the NRD instruction were the ones who received a bigger number of responses followed by the ones who received RD instruction. The major part of participants that received the MIN instruction emitted few responses. 38 of 60 participants presented responses pattern classified as superstitious. The 22 participants that did not present the superstitious pattern received, in its major part, MIN instruction. On phase 2, the control participants spent, in general, less time to go through the first maze followed by the participants that received the MIN and NRD instruction. The participants that received the RD instruction were the ones who spent more time to go through the first maze. Those participants who spent less time to go through the maze, most of them showed, on the first phase, low response rate compared to the other participants. The results suggest, on the first phase, a relationship between high/low frequency of responses and the kind of instruction received, and it seems that this frequency can influence on the following phase, because the participants that showed, emitted a smaller number of answers spent less time to go through the first maze / O presente trabalho teve como objetivo investigar se a utilização de diferentes tipos de instruções em uma tarefa em que a interrupção dos estímulos aversivos não dependeu da ocorrência da resposta interfere no desempenho não verbal. Além disso, foi investigado se essa exposição interfere na aquisição de respostas motoras em uma fase subsequente, na qual foi apresentada uma tarefa de resolução de problema. Estudantes universitários (80) foram distribuídos igualmente em quatro condições (n=20), denominadas instrução que descreve uma relação de dependência (RD), instrução que não descreve relação de dependência (NRD), instrução mínima (MIN) e controle (C). Na Fase 1, com exceção dos participantes da condição controle, os demais foram expostos a estímulos aversivos (som), com duração máxima de 10 segundos, que eram interrompidos independentemente de suas respostas e receberam instrução que descreveu uma relação de dependência entre a resposta e a alteração ambiental; a instrução que não descreveu uma relação de dependência entre resposta e alteração ambiental, solicitando que o participante avaliasse se era possível resolver a tarefa; e a instrução mínima não forneceu informação sobre a relação resposta/alteração ambiental. Na Fase 2, todos realizaram uma tarefa de resolução de labirintos. Na Fase 1, os participantes que receberam a instrução NRD foram os participantes que emitiram um maior número de respostas seguido dos que receberam instrução RD. A maior parte dos participantes que receberam instrução MIN emitiu poucas respostas. 38 dos 60 participantes apresentaram padrões de respostas classificadas como supersticiosas. Os 22 participantes que não apresentaram padrão supersticioso receberam em sua maioria instrução MIN. Na Fase 2, os participantes controle levaram, em geral, menos tempo para percorrer o primeiro labirinto seguido dos participantes que receberam a instrução MIN e NRD. Os participantes que receberam a instrução RD foram os participantes que levaram mais tempo para percorrer o primeiro labirinto. Dos participantes que levaram menos tempo para percorrer o labirinto, a maioria deles emitiu, na primeira fase, frequência baixa de respostas em comparação com os outros participantes. Os resultados sugerem, na primeira fase, uma relação entre alta/baixa frequência de respostas e o tipo de instrução recebida, e parece que essa frequência pode influenciar na fase subsequente, pois participantes que emitiram um número menor de respostas levaram menos tempo para percorrer o primeiro labirinto

Made available in DSpace on 2016-04-25T18:39:35Z (GMT). No. of bitstreams: 1 Wagner Schmidt.pdf: 8727051 bytes, checksum: 9669cd75306633dfdd1a2d712ce4d2a3 (MD5) Previous issue date: 2010-10-28 / This study is the result of the present observation of the movement of civil lawsuits that are growing every day on the market of financial institutions. Nowadays, especially in financial institutions, significant civil lawsuits has been a concern of executives. The main objective of this study is to propose a model of risk management for contingent liabilities in financial institutions, since the difficulty of managing such numbers in the deal result. This is an adaptation of the instruments used in the management of credit risk for the legal area. The models used are the Behaviour Scoring and Credit Scoring. The first model is based on the curve behavioral processes, in this work are denominated like variables. These variables are known industry products offered by financial institutions. On a second level is taken into account the reasons, known as triggering events that led to the civil suits. The second model, Credit Scoring, based on a statistical study of values, which serve as the basis in determining the historical losses. The proposed study is to assist the risk management of these liabilities, eliminating the subjectivity of analysis and allowing greater speed in information. The present results prove that it is possible to use the instruments in question to the risk management of contingent liabilities, reducing the subjectivity of analysis, as greater adherence to criteria and faster responses for managers. The top ten products analyzed shows the results of Credit Scores, for the respective taxable events, termed here as Behaviour Scores. This work, in addition to demonstrating the applicability of the models Credit Scoring and Behavior Scoring also allows us to expand this study to other fields of activities, such as telecommunications, energy, companies that handle large volumes of civil lawsuits, as well as expanded discussion of risk allocation of contingent liability for the product / Este estudo é o resultado da observação atual do movimento de ações cíveis que vem crescendo a cada dia no mercado de instituições financeiras. Nos dias atuais, principalmente nas instituições financeiras, volumes significativos de ações judiciais cíveis tem sido motivo de preocupação dos executivos. O principal objetivo deste estudo é propor um modelo de gestão de risco para passivos contingentes nas instituições financeiras, visto a dificuldade de gestão desses números dentro do resultado do negócio. Trata-se de uma adaptação dos instrumentos utilizados na área de gestão de risco de crédito para a área jurídica. Os modelos utilizados em questão são o Behaviour Scoring e o Credit Scoring. O primeiro modelo baseia-se na curva comportamental dos processos, que neste trabalho denominam-se como variáveis. Estas variáveis são os conhecidos produtos ofertados pela indústria das instituições financeiras. Em um segundo nível é levado em consideração os motivos, ou seja, fatos geradores que geraram as ações cíveis. O segundo modelo, o Credit Scoring, baseia-se em um estudo estatístico de valores, os quais servirão de base na apuração das perdas históricas. A proposta do estudo é auxiliar a gestão do risco desses passivos, eliminando a subjetividade de análise e permitindo maior velocidade nas informações. Os resultados obtidos neste trabalho provam que é possível utilizar os instrumentos em questão para a gestão do risco do passivo contingente, diminuindo a subjetividade de análise, visto maior aderência nos critérios e respostas mais rápidas para os gestores. O top ten de produtos analisados mostra os resultados dos Credit Scores, para os respectivos fatos geradores, denominado neste trabalho como Behaviour Scores. Este trabalho, além de evidenciar a aplicabilidade dos modelos Credit Scoring e Behaviour Scoring, também permite expandir este estudo para outros ramos de atividades, como telefonia, energia, empresas que operam com grandes volumes de ações cíveis, além de expandir discussões como alocação de risco de passivo contingente por produto

Les traumatismes crâniens peuvent provoquer des troubles de la perception de molécules odorantes chez l’homme. Les causes de ces troubles post-traumatiques peuvent être : une altération mécanique dans la cavité nasale, des cisaillements des filets nerveux olfactifs et des lésions des régions cérébrales impliquées dans le traitement de l’information olfactive.Il est crucial en clinique ORL de pouvoir déterminer objectivement la fonctionnalité de l’odorat.Pour cela, nous avons conçu une méthode d’enregistrement électrophysiologique des potentiels évoqués olfactifs incluant, en plus de la composante classique P2/P3, une composante cognitive reflétant la perception du stimulus odorant : la variation de contingence négative (CNV).Cette méthode a été tout d’abord validée avec 24 sujets normosmiques et 8 sujets totalement anosmiques (absence congénitale des bulbes olfactifs). La CNV était présente chez tous les normosmiques contrairement à l’onde P2/P3 présente dans seulement 82% (28/34 cavités nasales stimulées) des observations. Les signaux sont tous absents chez les anosmiques.Nous avons aussi examiné 41 patients se plaignant d’anosmie ou d’une hyposmie associée à une perception déformée des odeurs. Dans la plupart des cas ces troubles étaient consécutifs à un choc occipital et/ou temporal. Les enregistrements ont été confrontés aux observations IRM focalisées sur la région des bulbes olfactifs : aspect des bulbes olfactifs et lésions dans le gyrus rectus et le gyrus orbitaire médian.Dans la grande majorité des cas, les deux bulbes présentaient un aspect anormal et les enregistrements électrophysiologiques montraient une absence totale de fonctionnalité.Cependant pour quelques patients, l’anormalité de l’aspect des bulbes n’empêchait pas la transmission de l’information au cerveau, comme indiqué par l’enregistrement des potentiels évoqués. Dans ce cas, la lésion bulbaire était associée à une parosmie (perception déformée des odeurs) et à une incapacité d’identification de celles-ci.Au bilan, notre méthode d’enregistrement permet, au niveau de chaque individu, d’obtenir de façon objective des informations essentielles permettant le diagnostic objectif de l’existence d’un trouble de l’odorat. Notre étude des traumatisés crâniens montre que la région des bulbes olfactifs est fragile et susceptible d’être endommagée partiellement ou totalement, même en cas de traumatisme crânien de relativement faible importance. / Head traumas can cause trouble of odor perception in humans. The causes of these post-traumatic troubles can be either mechanical damage to the nasal cavity, shearing of olfactory nerve fibers or lesions of the brain regions involved in processing olfactory information.In clinical ENT, it is crucial to objectively determine olfaction functionality.We developed electrophysiological recording of olfactory evoked potentials including, in addition to the classic P2/P3 component, a cognitive component reflecting the perception of odorants i.e.: the contingent negative variation (CNV).This method was first validated with 24 normosmic subjects and 8 completely anosmic subjects (congenital anosmia without olfactory bulb). The CNV was present in all normosmic subjects whereas P2/P3 was present in only 82 % (28/34 nasal cavities stimulated) of the observations. No signal was observed in any anosmic subjects.We also examined 41 patients complaining of anosmia or hyposmia associated with a distorted perception of odorants. In most cases, these troubles were consecutive to an occipital and / or temporal impact. The recordings were compared to MRI observations focusing on the region of the olfactory bulbs which exhibited olfactory bulbs lesions and lesions in the gyrus rectus and in the medial orbital gyrus. In most cases, the two bulbs had an abnormal appearance and electrophysiological recordings showed a complete lack of functionality. However, for some patients, the abnormal aspect of the bulb did not prevent the transmission of information to the brain, as indicated by the electrophysiological responses. In this case, the bulbar lesion was associated with parosmia (distorted perception of smell) and an inability to identify odors.In conclusion, our recording method allows obtaining, for each subject, the essential information for an objective diagnosis of the existence of a smell disorder. Our study of patients with head trauma shows that the region of the olfactory bulbs is fragile and can be damaged either partially or completely, even for light head trauma.

Esta pesquisa objetiva investigar a relação entre as características institucionais dos países de origem das empresas, que adotam IFRS, e a evidenciação das provisões e passivos contingentes ambientais. Com base na Teoria Institucional, espera-se que as características institucionais dos países exerçam pressões sobre as práticas de evidenciação, indo de encontro aos objetivos do IASB de comparabilidade em nível global. A pesquisa tem como amostra 614 observações de 123 companhias do Brasil, Canadá, Reino Unido, França, Alemanha, Austrália e China, de setores que exploram o meio ambiente com mais intensidade. O período de análise compreende os anos de 2011 a 2015. Para a coleta de dados relativos à evidenciação de provisões ambientais e passivos contingentes ambientais (variáveis dependentes), utilizou-se a técnica análise de conteúdo nas notas explicativas das Demonstrações Financeiras anuais, com o intuito de gerar índices de disclosure, com a comparação do que é divulgado pelas companhias e as disposições sobre evidenciação da norma IAS 37. As outras informações (variáveis independentes) foram também coletadas nas Demonstrações Financeiras das companhias e nos indicadores emitidos pelo World Economic Forum, World Bank Worldwide Governance Indicators e pelo estudo de Hofstede (1980). Para identificar a relação entre a variável dependente e as variáveis independentes, empregou-se regressões com dados em painel com modelos estimados por meio da técnica de efeitos aleatórios. Posteriormente, avaliou-se a comparabilidade de maneira específica para cada uma das informações, por meio de Índices de Uniformidade, objetivando encontrar as principais dissimilaridades nas práticas de reporte. Os resultados obtidos com as regressões com dados em painel mostraram que o disclosure de provisões ambientais está relacionado com as variáveis de interesse dos sistemas político, financeiro e cultural do país de origem das empresas. No entanto, em relação a passivos contingentes ambientais, apenas a variável de interesse do sistema financeiro apresentou relação estatisticamente significativa com a variável dependente. As evidências de isomorfismo coercitivo e mimético encontradas permitem inferir que a evidenciação de passivos ambientais está relacionada com fatores múltiplos e conflitantes com o escopo de comparabilidade do IASB, o que prejudica este objetivo e sinaliza a não comparabilidade. Os achados da avaliação dos Índices de Uniformidade mostraram que há baixa comparabilidade em várias informações evidenciadas, tanto na dimensão within-country, quanto na dimensão between-countries e sugerem que a institucionalização das práticas de reporte encontra-se no estágio de objetificação. A principal conclusão deste trabalho é a de que, apesar de existirem pressões normativas para a existência da comparabilidade, há pressões institucionais conflitantes de outros atores sociais, de caráter coercitivo e mimético, fazendo com que as empresas, em busca de legitimidade, conduzam suas práticas de reporte estrategicamente, indo de encontro aos objetivos do IASB. / The aim of this research was to investigate the relationship between institutional characteristics of companies\' countries of origin that adopt IFRS and the disclosure of environmental provisions and contingent liabilities. Based on the Institutional Theory, it was expected that the institutional characteristics of countries would exert pressures on disclosure practices, meeting the IASB\'s objectives of comparability at the global level. The study sampled 614 observations from 123 companies from Brazil, Canada, the United Kingdom, France, Germany, Australia and China, from sectors that exploit the environment with greater intensity. The period of analysis comprises the years 2011 to 2015. For data collection related to the disclosure of environmental provisions and environmental contingent liabilities (dependent variables), the content analysis was used in the notes of the Annual Financial Statements aiming at generating disclosure indices by comparing what is disclosed by companies and the disclosure provisions of IAS 37. The other information (independent variables) was also collected in the companies\' Financial Statements and in the indicators issued by the World Economic Forum, World Bank Worldwide Governance Indicators and the study by Hofstede (1980). To identify the relationship between the dependent variable and the independent variables, regressions with panel data were used, with models estimated using the random-effect technique. Subsequently, the comparability was evaluated in a specific way for each of the information through Uniformity Indices aiming at finding the main dissimilarities in the reporting practices. The results obtained with panel-data regressions showed the disclosure of environmental provisions related to the variables of interest of political, financial and cultural systems of the country of origin of the companies. However, regarding the environmental contingent liabilities, only the variable of interest of financial system showed statistically significant relation with the dependent variable. The evidence of coercive and mimetic isomorphism found allows us to infer that the disclosure of environmental liabilities is related to multiple factors and conflicting with the IASB\'s comparability objective, compromising it and signaling non-comparability. The findings of the evaluation of Uniformity Indices showed low comparability in several disclosed information, both in the within-country dimension and in the between-countries dimension, and suggest that the institutionalization of reporting practices is at the objectification stage. The main conclusion of this study is that, although there are normative pressures for the existence of comparability, there are conflicting institutional pressures of other social actors, of a coercive and mimetic character, making companies, in search of legitimacy, conduct their reporting practices strategically, contrary to the objectives of the IASB.

在閱讀文句的過程中，隨著文字內容的不同語言特性，眼睛凝視位置與時間也會有所不同；而使用眼動儀(eye tracker)可以精確記錄眼睛凝視的位置和停留時間，研究者可藉此瞭解閱讀歷程中不同的訊息處理機制。此外，眼動誘發呈現(eye movement contingent display)技術精確且快速的刺激呈現控制，能根據眼球凝視的位置，在特定時間與特定位置立即更換螢幕呈現的文字，如此對於閱讀歷程中訊息處理的動態運作，能夠提供更準確的掌握。實驗一以移動視窗的方式，測量中文閱讀的知覺廣度，發現眼睛每次凝視能知覺並處理的文字範圍，包括凝視點及右側四個中文字。實驗二亦採用移動視窗的方式，並操弄視窗週邊文字遮蔽的時間，發現週邊文字在凝視開始的90毫秒內即被提取；週邊文字遮蔽時間的長短不會影響凝視時間，而是影響在下個凝視點訊息整合之凝視時間。實驗三以邊界技術的方式，探討週邊文字被提取的特性，操弄預視字與目標字在字形與字音的相似或相異；結果顯示在一定的條件下，能獲得字音訊息在早期階段被提取之證據，而字形訊息在整合不同訊息的階段產生明顯的影響。實驗四則以快速促發作業的方式，探討凝視位置促發字的文字特性對目標字訊息整合的影響；結果顯示促發字呈現時間較短的情況下，字音效果只在形異的情況下產生，同樣獲得字音訊息在早期階段被提取之證據。本論文應用所發展的眼動誘發呈現技術進行一系列實驗，分別就中文閱讀的知覺廣度、凝視點對於週邊訊息之處理時序、以及週邊與凝視點位置對文字提取之特性和訊息整合機制加以探討，藉此推論中文閱讀時眼動所引發的動態文字處理歷程。 第一章　眼球運動與閱讀歷程的關係 I 第二章 閱讀的眼動控制之運作與影響因素 10 第三章 中文閱讀的眼動研究回顧 20 研究目的 30 第四章 眼動誘發呈現技術的發展 31 第五章 中文閱讀的知覺廣度與呈現改變的影響 34 實驗一 39 第六章 凝視點對週邊訊息的提取時間 45 實驗二 48 第七章 凝視點對週邊文字提取的特性 54 實驗三 55 第八章 凝視點上文字的語音提取 62 實驗四Ａ 64 實驗四Ｂ 65 綜合討論 68 參考文獻 76 附錄一：實驗一與實驗二使用的文章材料 109 附錄二：實驗三與實驗四的句子與操弄單字 113 / In the process of reading, the location and duration of eye fixations varied accroding the language properties of the text. Using the eye tracker nowdays, it precisely records the location and fixation duration of eye movements. That gives an opportunity to understand the cognitive operations of reading. Furthermore, the eye movement contingent display technique is capable to change the display with both the speed and precision. It changes the text on the computer screen at specific location and time, according the location where the eyes are fixating. This advanced technique provides the possibility to explore the nature of dynamic processing of reading. Experiment One uses the moving window paradigm to measure the perceptual span of Chinese reading. It showed that the range of perceived characters in reading includes four characters to the right of fixations. Experiment Two also uses the moving window paradigm but the time of showing "window" is varied. It showed that the characters in peripheral were perceived within 90 msec in the beginning of fixations. The time to mask the peripheral text did not affect the fixation duration of display change, but the time of next fixation. Experiment Three uses the boundary paradigm to show the type of character information can be retrieved in peripheral and integrated with the information on the next fixation. It showed the phonological code can be retrieved in peripheral, but the orthographic code is dominated when integrating information across fixations. Experiment Four uses the fast priming paradigm to show the type of information can be retrieved on fixations. It showed the same pattern for both the third and forth experiment. The phonological effect can be obtained under certain circumstances, when the availability or validity of orthographic information is reduced. The dynamic processing of eye movements in reading and a general model for cognitive operation are discussed.

Une analyse de la fonction récréative de la forêt a été réalisée sur lensemble de la Région wallonne. Cette approche régionale confère à cette étude une indéniable originalité. La définition de cette fonction a été précisée en se limitant aux activités non marchandes. Lanalyse de la demande du public a été effectuée via trois modalités denquêtes : une enquête téléphonique auprès dun échantillon de la population wallonne et bruxelloise, une enquête au sein de 40 massifs et durant 6 périodes et enfin une enquête auprès des responsables de ladministration forestière régionale pour cartographier le niveau de fréquentation de lensemble des massifs forestiers wallons. Quant à loffre récréative de la forêt wallonne, elle a été appréhendée par lintermédiaire dune compilation de très nombreuses données. Ces données relatives à la demande et à loffre ont servi de base à lélaboration dun modèle destimation du nombre de visites pour lensemble de la forêt wallonne en distinguant la population locale, les touristes dun jour et les vacanciers. Une estimation économique de ces visites et de lensemble de la fonction récréative de la forêt wallonne a été effectuée en adaptant, moyennant un certain nombre dhypothèses, les méthodes des coûts de déplacement et de lévaluation contingente au contexte régional wallon ainsi quaux données disponibles. Lensemble de méthodes dinvestigation mises en oeuvre ont permis de quantifier limportance de la fonction récréative au niveau régional tout en soulignant aussi les variations locales. Des recommandations en termes de prise en compte de la fonction récréative dans la politique forestière, tant au niveau régional quau niveau local ont pu dès lors être proposées.

<p>The present mini-thesis seeks to explore and investigate the mathematical theory and concepts that underpins the valuation of derivative securities, particularly European plainvanilla options. The main argument that we emphasise is that novel models of option pricing, as is suggested by Hull and White (1987) [1] and others, must account for the discrepancy observed on the implied volatility &ldquo / smile&rdquo / curve. To achieve this we also propose that market volatility be modeled as random or stochastic as opposed to certain standard option pricing models such as Black-Scholes, in which volatility is assumed to be constant.</p>

Gulf oysters are harvested and consumed year-round, with more than 90% consumed in a raw, unprocessed state. A chief concern of policymakers in recent years is the incidence of Vibrio vulnificus infection following raw seafood consumption. V.vulnificus refers to a halophilic bacterium naturally occurring in brackish coastal waters, which concentrates in filter-feeding oysters. Proposed FDA legislation requiring processing of all raw Gulf oysters sold during warmer summer months threatens the Gulf oyster industry, as little to no research regarding demand for post-harvest processing (PHP) has preceded the potential mandate. This research endeavors to examine the relationship between oyster consumers' fears of V.vulnificus infection and their willingness-to-pay (WTP) for processing of an oyster meal. The psychological model of Protection Motivation Theory (PMT) is employed alongside the economic framework of contingent valuation (CV) to result in an analysis of oyster processing demand with respect to threats and efficacy. A survey administered to 2,172 oyster consumers in six oyster producing states elicits projected consumption and PMT data. Principal Component Analysis is used to reduce the number of PMT variables to a smaller size, resulting in five individual principal components representing the PMT elements of source information, threat appraisal, coping appraisal, maladaptive coping, and protection motivation. Using survey data, the marginal willingness-to-pay (MWTP) for PHP per oyster meal is also calculated, and the five created PMT variables are regressed on this calculation using four separate OLS models. Results indicate significant correlation for four of the five created PMT variables. In addition, a mean MWTP for PHP of $0.31 per oyster meal is determined, contributing to the demand analysis for processing of Gulf oysters. The findings suggest a strong relationship between the fear elements and the demand for processing, and support arguments in favor of further research on specific PHP treatments and the necessity for a valid PMT survey instrument.