O presente estudo objetivou investigar a apropriação de elementos constitutivos de um modo geral de organização do ensino por futuros professores de Matemática nas disciplinas de Prática de Ensino e Estágio, com o intuito de explicitar indicadores de um movimento formativo na direção da práxis docente e, por conseguinte, identificar elementos norteadores para a organização do ensino pelos formadores de professores. Com referência na Teoria Histórico-Cultural e na Teoria da Atividade, em particular, tomou-se como pressuposto que colocar o sujeito em atividade deve ser condição para a organização do ensino. Nessa perspectiva, discutiu-se o modo como os estudantes se apropriam de um modo geral de organização do ensino, ao desenvolverem o pensamento teórico sobre a docência, por meio da reflexão, análise e planificação das ações. O percurso metodológico da pesquisa, com aporte no método histórico-dialético, desenvolveu-se em uma pesquisa de campo com estudantes de um curso de licenciatura em Matemática, nas disciplinas Metodologia do Ensino de Matemática e Prática de Docência em Matemática I e II. Os dados foram coletados por meio de registros de observação, de áudio e escritos. As observações possibilitaram a organização de um diário comentado, indicativo do movimento de aprendizagem dos estudantes. Os registros de áudio foram mais utilizados em situações de debates e seminários. Já os registros escritos tiveram como referência atividades individuais ou coletivas dos estudantes, registros de avaliações, elaboração de artigo e portfólio. A pesquisa previu ocasiões em que a pesquisadora acompanhou as atividades organizadas pelo professor regente e algumas nas quais a pesquisadora organizou atividades de ensino por meio de situações desencadeadoras de aprendizagem. Os dados foram organizados em três isolados de pesquisa - reflexão, análise e planificação das ações - entendidos como seções da realidade capazes de desvelar manifestações do movimento de apropriação dos futuros professores sobre a organização do ensino. Cada um desses isolados foi composto de episódios e estes de cenas que, ao longo do processo, evidenciam manifestações dos futuros professores acerca da apropriação de elementos constitutivos de um modo geral de organização do ensino. Da análise do que se apreende da pesquisa estabeleceu-se a organização de dois eixos: o movimento de aprendizagem da docência pelos futuros professores e o movimento de aprendizagem da pesquisadora. O primeiro contempla as principais conclusões decorrentes do conhecimento desse movimento para a organização do processo formativo dos futuros professores, na direção da práxis docente. Já o segundo, envolve a apropriação do referencial teórico, de princípios de um modo geral de organização do ensino para a formação de professores e, por fim, o processo de conhecimento do fenômeno e de constituição de um modo de fazer pesquisa. Com referência nesses eixos, a pesquisa possibilita indicativos acerca do papel do professor formador na universidade, dos instrumentos dos quais ele necessita dispor em sua atividade, do papel do professor orientador de estágio na escola, da necessidade de sua relação com a universidade e com o professor formador e da organização das ações de ensino no movimento de reflexão, análise e planificação das ações. / This study aimed to investigate the general appropriation of constitutive elements of teaching organization by future Mathematics teachers in the subjects of Teaching Practice and Internship, in order to show indicators of a formative movement towards the pedagogical praxis and, as a consequence, identify guiding elements for the organization of teaching by teacher trainers. Having as reference Cultural-Historical Theory, particularly Activity Theory, it has been assumed that putting the student in activity is paramount for the organization of teaching. Within this perspective, we discuss the way students take hold of the organization of teaching by developing theoretical thinking about teaching through reflection, analysis and planning of actions. The methodology of this research, supported by the historical-dialectical method, is based on field research with students from a Maths Teacher Training course, in the subjects Teaching Maths Methodology and Teaching Maths Practice I and II. Data was recorded through written and audio observation registers. These observations allowed the organization of a commented diary, indicating the learning movement of the students. The audio register was more used in situations of debates and presentations. Conversely, the written register has as reference the students individual or collective activities, register of evaluations, creation of portfolios and articles. The research includes moments when the researcher followed the activities organized by the main teacher and some when the researcher organized teaching activities through situations which stemmed learning. Data was organized in three isolated of research - reflection, analysis and planning of actions which were understood as sections of reality able to unveil manifestation of movements of appropriation by future teachers on teaching organization. By analysing the collected information, we establish two axes: the movement of learning teaching skills by the future teachers and the movement of learning by the researcher. The former contemplates the main conclusions arising from the knowledge of this movement for the organization of the future teachers formation process towards the pedagogical praxis. The latter involves the appropriation of the theoretical reference, as well as a general principle of teaching organization in the future teachers formative process and, eventually, the process of knowledge of phenomena and constitution of a new way of doing research. Having as reference these axes, this research brings up indicatives around the role of the teacher trainer in the university, the necessary tools for this activity, the role of the internship supervisor in the school and the need of his/her relationship with the university and with the teacher trainer, as well as the organization of the teaching actions within the movement of reflection, analysis and planning of these action.

Definiu-se como objetivo deste trabalho compreender a aula universitária em suas múltiplas determinações, mediações, contradições e dimensões, sobretudo por se configurar como o espaço-tempo privilegiado de realização do processo educativo na universidade e por ser um objeto relativamente naturalizado pelos sujeitos do campo da pedagogia universitária, que tem se constituído como um campo de práticas, formação e pesquisa sobre a docência no ensino superior. Na medida em que este campo tem construído sua trajetória numa direção tendencialmente reformista, identificou-se a necessidade de conhecer e propor elementos impulsionadores de uma práxis pedagógica humanizadora, crítica e revolucionária. Para tanto, realizou-se uma pesquisa etnográfica fundamentada no materialismo histórico. A produção de dados deu-se em cinco disciplinas, uma em cada um dos cinco cursos selecionados (Licenciatura em Física, Engenharia Civil, Pedagogia, Arquitetura e Urbanismo, Artes Plásticas) na Universidade de São Paulo, totalizando 240 horas entre observações de aula e entrevistas. O trabalho de campo evidenciou a aula como um fenômeno complexo, dinâmico e contraditório, submetido, entre outras coisas, à burocracia institucional, ao currículo fragmentado, às pressões do capital, às diferentes demandas dos estudantes, às variadas intencionalidades pedagógicas, às dificuldades didático-pedagógicas decorrentes da ausência de formação para a docência, à organização reificada do espaço e do tempo, às condições precarizadas de trabalho docente, à naturalização das formas de produção e mobilização dos corpos e afetos no processo educativo, e aos (des)encontros dos sujeitos deste processo e suas respectivas trajetórias. Com base na discussão dos dados, percebeu-se a necessidade, no âmbito do processo educativo, de docentes e estudantes estabelecerem relações: mediadas e não-cotidianas com o saber científico; de alteridade entre si; qualitativas no, e com o tempo e o espaço; e transgressoras com os corpos. A partir disso, elencou-se quatro elementos impulsionadores de uma práxis pedagógica humanizadora, crítica e revolucionária: crítica, alteridade, criatividade, afetividade. Concluiu-se que para além da necessidade de construção ampliada de um movimento que tencione instaurar uma nova hegemonia na universidade e na educação superior como um todo, caberia aos sujeitos do campo da pedagogia universitária, na sua esfera de ação mais circunscrita, atuarem inspirados nos quatro elementos elencados, especialmente na aula, onde, apesar de todos os constrangimentos, ainda há possibilidades para o exercício da autonomia docente. / The aim of this research is to comprehend the university class in its multiple determinations, mediations, contradictions, and dimensions, especially for it setting up as the privileged space-time of educational process\' realization at the university and for being a relatively naturalized object by individuals of the field of university pedagogy, which has being constituted as a field of practice, formation and research on teaching in higher education. Insofar as this field has built its trajectory on a tendentiously reformist direction, it was identified the need to know and propose components for boosting a humanizing, critical and revolutionary pedagogical praxis. Therefore, it was used an ethnographic research based on historical materialism. Data collection took place in five disciplines, one in each of the five selected undergraduate courses (Licentiate Degree in Physics, Civil Engineering, Pedagogy, Architecture and Urban Design, Plastic Arts) at the University of São Paulo, with a total of 240 hours of classroom observations and interviews. Fieldwork highlighted class as a complex, dynamic and contradictory phenomenon and submitted, among other things, to institutional bureaucracy, to fragmented curriculum, to capital pressures, to different demands of the students, to different pedagogical intentionalities, to reified organization of space and time, to precarious teaching work conditions, to naturalization of the forms of production and mobilization of bodies and affects in educational process, and to (un)meetings of the subjects of this process and their trajectories. Based on the discussion of the data, it was realized that, within the educational process, teachers and students need to establish: mediated and non-daily relations with scientific knowledge; otherness; qualitative relations in and with time and space; and transgressive body relations. From this, it has listed four components for boosting a humanizing, critical, and revolutionary pedagogical praxis: critical, alterity, creativity, affectivity. It was concluded that beyond the need to build a larger movement that intends to establish a new hegemony in university and higher education as a whole, it would be up to the individuals of the university pedagogy field, in its circumscribed sphere of action, to act inspired by the four listed elements, especially in class, where, despite all the constraints, there are still possibilities for the exercise of teaching autonomy.

Submitted by Jorge Silva (jorgelmsilva@ufrrj.br) on 2017-10-24T18:42:29Z No. of bitstreams: 1 2016 - Cristina Maria Alves da Silva.pdf: 4473867 bytes, checksum: f45b303fc503257b78a31fe3cf52b0f1 (MD5) / Made available in DSpace on 2017-10-24T18:42:29Z (GMT). No. of bitstreams: 1 2016 - Cristina Maria Alves da Silva.pdf: 4473867 bytes, checksum: f45b303fc503257b78a31fe3cf52b0f1 (MD5) Previous issue date: 2016-07-20 / This research aimed to analyze the learning process from the environmental pedagogical praxis perspective taking into account the exchange of knowledge that occurred between 55 students from the 6th and the 7th grade of a public school located in Duque de Caxias/RJ. To understand the process of formation and development of a critical environmental education we took as a starting point the students? reality throughout the year of 2015.Based on the concept of the Theory of Meaningful Learning from David Ausubel (1980), firstly, a kind of poll was given to the students. The intention was getting the level of knowledge they had about the environment and what kind of thought they had about it. We stimulated them to think about their neighborhood as well. After they had answered the questions, we applied a number of educational activities focused on the critical environmental education. No matter the tools, the purpose was always the same: reflect and record in an individual notebook the knowledge built and exchanged in the classroom. After the implementation of these educational activities, the same poll was applied again. That time the aiming was to evaluate whether and which knowledge they had gained, which kind of thoughts and behaviors were built in relation to the environment, to their neighborhood. Then, a comparison of the answers given before and after the activities that included mainly the students? reality was made. An that point it was observed that it is necessary to take into account the students? reality in order to develop a critical environmental education, which turns them into active pieces of the changing process instead of keeping them passive. They started wondering how the relationships worked, no matter the parts involved in, so they started seeing themselves as main characters, as people who are responsible for the environment where they were inserted in. / Esta pesquisa teve por objetivo analisar o processo de aprendizado a partir das praxis pedag?gicas ambientais e as trocas de saberes que ocorreram entre 55 estudantes das turmas do 6? e 7? ano de uma escola p?blica estadual no munic?pio de Duque de Caxias/RJ. Considerou-se a realidade vivida pelos mesmos ao longo do ano letivo de 2015, visando compreender o processo de forma??o e desenvolvimento de uma educa??o ambiental cr?tica e reflexiva. Com base no conceito de Organizador Pr?vio da Teoria da Aprendizagem Significativa, de David Ausubel (1980), foi aplicado, inicialmente, um question?rio junto aos estudantes com a inten??o de compreender que conhecimentos tinham e o que pensavam sobre o meio ambiente, sobre seu bairro e sua vizinhan?a. Ap?s a aplica??o do question?rio, foi desenvolvido um conjunto de atividades pedag?gicas voltadas para a educa??o ambiental cr?tica, a finalidade era refletir e registrar em uma caderneta individual de campo o conhecimento constru?do e trocado em sala de aula. Ap?s a aplica??o das atividades pedag?gicas, voltou-se a trabalhar com o question?rio inicial. Desta vez, com a inten??o de avaliar se havia novos conhecimentos e em caso de resposta positiva quais. A compara??o entre os question?rios aplicados antes e depois das pr?ticas voltadas a uma educa??o ambiental que inclu?sse a realidade vivida pelos estudantes permitiu que se observasse o cotidiano dos mesmos e os pontos que devem ser abordados para a constru??o de uma educa??o ambiental reflexiva, ativa, que permita o questionamento das rela??es existentes entres os seres humanos que vivem em determinado espa?o e deles com o ambiente em si, o que significa dizer que os estudantes em quest?o passam a ser vistos n?o como meros expectadores, mas como protagonistas de suas vidas e respons?veis por seu ambiente.

Made available in DSpace on 2017-05-12T14:42:43Z (GMT). No. of bitstreams: 1 Raquel.pdf: 2580746 bytes, checksum: a6e47e604a7945968b60a22bd0820a51 (MD5) Previous issue date: 2011-04-07 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This research is a study based on the reality of Environment Education accomplished in schools of southeast of Paraná couties: Santa Izabel do Oeste, Realeza, Capanema, Planalto, Pérola do Oeste, Pranchita, Bela Vista da Caroba e Ampére, these counties belong to Núcleo Regional de Educação de Francisco Beltrão. It has been drafted a diagnosis of the practice on the teachers education environment at these schools and how the government has support the teaching work, in a way that is accomplished what is foresaw the PNEA. The participants number were 228. Among them 186 are students and 42 teachers. The students are from the 3rd grade of high school and a group of school for each county. The researches are supported on Gramsci studies. We consider the stimulator potential of Environment education in what it results in the relation school-society. The methodological process in this proposal is guided by the materialistic-historical conception. We have presented some reflections and proposals on Environment Education, through the belief of social transformation. An education based on these proposals is understood as a political journey, committed with an humanizer education from contextualized principles towards the reality. It has been diagnosed that Environment Education is in the schools jusy with some isolated activities in the subjects as Geography and Biology. The Environment Education is among many political, structure, theoretical, social and cultural problems and by the instability caused by the change of government of the state and the country. The excessive schedule of teachers, huge groups of students and the unfair salaries of the teachers, the society moved by consumption of capitalist system also compose the list of problems / Este trabalho é um estudo da realidade sobre a Educação Ambiental realizada em oito escolas, dos municípios da região Sudoeste do Paraná: Santa Izabel do Oeste, Realeza, Capanema, Planalto, Pérola do Oeste, Pranchita, Bela Vista da Caroba e Ampére, pertencentes ao Núcleo Regional de Educação de Francisco Beltrão. Nele, traçamos um diagnóstico da prática da Educação Ambiental dos professores, nessas escolas e de como o estado tem amparado o trabalho docente, de forma que seja concretizado o que prevê a PNEA. Os sujeitos participantes foram 228. Destes, 186 são alunos e 42 professores. Os alunos são de terceiro ano do Ensino Médio, uma turma por escola de cada município. Respaldamos a pesquisa nos escritos de Gramsci sobre a escola. Consideramos o potencial dinamizador da Educação Ambiental no que ela produz na relação escola-sociedade. A conduta metodológica nesta proposta é guiada pela concepção materialista-histórica. Apresentamos reflexões e proposições sobre Educação Ambiental, através da crença na transformação social. Uma educação inspirada nestas proposições é entendida como um empreendimento político, comprometido com a formação humanizadora a partir de princípios contextualizados, historicamente com a realidade. Diagnosticamos que a Educação Ambiental está no meio escolar com apenas algumas atividades isoladas nas disciplinas de Geografia e Biologia. A Educação Ambiental se encontra em meio a muitos problemas políticos, estruturais, teóricos, sociais, culturais e pela instabilidade causada pela troca de governo do estado e do país. A carga horária excessiva dos professores, turmas numerosas, remuneração injusta dos professores, a sociedade motivada ao consumo pelo sistema capitalista também compõem o rol dos problemas

This thesis is a work-in-progress that articulates my research journey based on the development of a curriculum innovation in environmental education. This journey had two distinct, but intertwined phases: action research based fieldwork, conducted collaboratively, to create a whole school approach to environmental education curriculum planning; and a phase of analysis and reflection based on the emerging findings, as I sought to create personal "living educational theory" about change and innovation. A key stimulus for the study was the perceived theory-practice gap in environmental education, which is often presented in the literature as a criticism of teachers for failing to achieve the values and action objectives of critical environmental education. Hence, many programs and projects are considered to be superficial and inconsequential in terms of their ability to seriously address environmental issues. The intention of this study was to work with teachers in a project that would be an exemplar of critical environmental education. This would be in the form of a whole school "learnscaping" curriculum in a primary school whereby the schoolgrounds would be utilised for interdisciplinary critical environment education. Parallel with the three cycles of action research in this project, my research objectives were to identify and comment upon the factors that influence the generation of successful educational innovation. It was anticipated that the project would be a collaboration involving me, as researcher-facilitator, and many of the teachers in the school as active participants. As the project proceeded through its action cycles, however, it became obvious that the goal of developing a critical environmental education curriculum, and the use of highly participatory processes, were unrealistic. Institutional and organisational rigidities in education generally, teachers' day-to-day work demands, and the constant juggle of work, family and other responsibilities for all participants acted as significant constraints. Consequently, it became apparent that the learnscaping curriculum would not be the hoped-for exemplar. Progress was slow and, at times, the project was in danger of stalling permanently. While the curriculum had some elements of critical environmental education, these were minor and not well spread throughout the school. Overall, the outcome seemed best described as a "small win"; perhaps just another example of the theory-practice gap that I had hoped this project would bridge. Towards the project's end, however, my continuing reflection led to an exploration of chaos/complexity theory which gave new meaning to the concept of a "small win". According to this theory, change is not the product of linear processes applied methodically in purposeful and diligent ways, but emerges from serendipitous events that cannot be planned for, or forecast in advance. When this perspective of change is applied to human organisations - in this study, a busy school - the context for change is recognised not as a stable, predictable environment, but as a highly complex system where change happens all the time, cannot be controlled, and no one can be really sure where the impacts might lead. This so-called "butterfly effect" is a central idea of this theory where small changes or modifications are created - the effects of which are difficult to know, let alone determine - and which can have large-scale impacts. Allied with this effect is the belief that long term developments in an organisation that takes complexity into account, emerge by spontaneous self-organising evolution, requiring political interaction and learning in groups, rather than systematic progress towards predetermined goals or "visions". Hence, because change itself and the contexts of change are recognised as complex, chaos/complexity theory suggests that change is more likely to be slow and evolutionary - cultural change - rather than fast and revolutionary where the old is quickly ushered out by radical reforms and replaced by new structures and processes. Slow, small-scale changes are "normal", from a complexity viewpoint, while rapid, wholesale change is both unlikely and unrealistic. Therefore, the frustratingly slow, small-scale, imperfect educational changes that teachers create - including environmental education initiatives - should be seen for what they really are. They should be recognised as successful changes, the impacts of which cannot be known, but which have the potential to magnify into large-scale changes into the future. Rather than being regarded as failures for not meeting critical education criteria, "small wins" should be cause for celebration and support. The intertwined phases of collaborative action research and individual researcher reflection are mirrored in the thesis structure. The first three chapters, respectively, provide the thesis overview, the literature underpinning the study's central concern, and the research methodology. Chapters 4, 5, and 6 report on each of the three action research cycles of the study, namely Laying the Groundwork, Down to Work!, and The Never-ending Story. Each of these chapters presents a narrative of events, a literature review specific to developments in the cycle, and analysis and critique of the events, processes and outcomes of each cycle. Chapter 7 provides a synthesis of the whole of the study, outlining my interim propositions about facilitating curriculum change in schools through action research, and the implications of these for environmental education.

The majority of women's health nurses in this study work in generalist community health centres. They have developed their praxis within the philosophy and policies of the broader women's health movement and primary health care principles in Australia. The fundamental assumption underlying this study is that women's health nurses possess a unique body of knowledge and clinical wisdom that has not been previously documented and explored. The epistemological base from which these nurses' operate offers important insights into the substantive issues that create and continually shape the practice world of nurses and their clients. Whether this represents a (re)construction of the dominant forms of health care service delivery for women is examined in this study. The study specifically aims at exploring the practice issues and experience of women's health service provision by women's health nurses in the context of the provision of cervical cancer screening services. In mapping this particular group of nurses practice, it sets out to examine the professional and theoretical issues in contemporary nursing and women's health care. In critically analysing the powerful discourses that shape and reshape nursing work, the study raises the concern that previous analyses of pursing work tend to universalise the structural and social subordination of nurses and nursing knowledge. This universalism is most often based on examples of midwifery and nursing work in hospital settings, and subsequently, because of these conceptualisations, all of nursing is too often deemed as a dependent occupation, with little agency, and is analysed as always in relation to medicine, to hospitals, to other knowledge forms. Denoting certain discourses as dominant proposes a relationship of power and knowledge and the thesis argues that all work relations and practices in health are structured by certain power/knowledge relations. This analysis reveals that there IX are many competing and complimentary power/knowledge relations that structure nursing, but that nursing, and in particular women's health nurses, also challenge the power/knowledge relations around them. Through examining theories of power and knowledge the analysis, argues that theoretical eclecticism is necessary to address the complex and varied nature of nursing work. In particular it identifies that postmodern and radical feminist theorising provide the most appropriate framework to further analyse and interpret the work of women's health nurses. Fundamental to the position argued in this thesis is a feminist perspective. This position creates important theoretical and methodological links throughout the whole study. Feminist methodology was employed to guide the design, the collection and the analysis. Intrinsic to this process was the use of the 'voices' of women's health nurses as the basis for theorising. The 'voices' of these nurses are highlighted in the chapters as italicised bold script. A constant companion along the way in examining women's health nurses' work, was the reflexivity with feminist research processes, the theoretical discussions and their 'voices'. Capturing and analysing descriptive accounts of nursing praxis is seen in this thesis as providing a way to theorise about nursing work. This methodology is able to demonstrate the knowledge forms embedded in clinical nursing praxis. Three conceptual threads emerge throughout the discussions: one focuses on nursing praxis as a distinct process, with its own distinct epistemological base rather than in relation to 'other' knowledge forms; another describes the medical restriction and opposition as experienced by this group of nurses, but also of their resistance to medical opposition. The third theme apparent from the interviews, and which was conceptualised as beyond resistance, was the description of the alternative discourses evident in nursing work, and this focused on notions of being a professional and on autonomous nursing praxis. This study concludes that rather than accepting the totalising discourses about nursing there are examples within nursing of resistance—both ideologically and X in practice—to these dominant discourses. Women's health nurses represent an important model of women's health service delivery, an analysis of which can contribute to critically reflecting on the 'paradigm of oppression' cited in nursing and about nursing more generally. Reflecting on women's health service delivery also has relevance in today's policy environment, where structural shifts in Commonwealth/State funding arrangements in community based care, may undermine women's health programs. In summary this study identifies three important propositions for nursing: • nursing praxis can reconstruct traditional models of health care; • nursing praxis is powerful and able to 'resist' dominant discourses; and • nursing praxis can be transformative. Joining feminist perspectives and alternative analyses of power provides a pluralistic and emancipatory politics for viewing, describing and analysing 'other' nursing work. At the micro sites of power and knowledge relations—in the everyday practice worlds of nurses, of negotiation and renegotiation, of work on the margins and at the centre—women's health nurses' praxis operates as a positive, productive and reconstructive force in health care.

The field of adult literacy and basic education (ALBE) has undergone dramatic changes in recent years with the advent of labour market programs, accreditation, competency-based assessment and competitive tendering for program funds. Teachers' working conditions have deteriorated and their professional autonomy has been eroded. ALBE has been increasingly instrumentalised to fulfil the requirements of a marketised economy and conform to its norms. The beliefs and value systems which traditionally underpinned the work of ALBE teachers have been reframed according to the principle of 'performativity' and the demands of the 'performative State' (Lyotard, 1984: 46, Yeatman 1994: 110). The destabilisation of teachers' working lives can be understood as a manifestation of the 'postmodern condition' (Lyotard 1984; Harvey 1989): the collapse of the certainties and purposes of the past; the proliferation of technologies; the impermanence and intensification of work; the commodification of knowledge and curricula; and the dissolving of boundaries between disciplines and fields of knowledge. The critiques of the modernist grand narratives which underpin progressivist and critical approaches to adult literacy pedagogy have further undermined the traditional points of reference of ALBE teachers. In this thesis I examine how teachers are teaching, surviving, resisting, and 'living the contradictions' (Seddon 1994) in the context of struggles to comply with and resist the requirements of performativity. Following Foucault and a number of feminist poststructuralist authors, I have applied the notions of 'discursive engagement' and 'the politics of discourse' (Yeatman 1990a) as a way of theorising the interplay between imposed change and teachers' practice. I explore the discursive practices which take place at the interface between the 'new' policy discourses and older, naturalised discourses; how teachers are engaged by and are engaging with discourses of performativity; how teachers are discursively constructing adult literacy pedagogy; what new, hybrid discourses of 'good practice' are emerging; and the micropractices of resistance which teachers are enacting in their speech and in their practice. My purpose was to develop knowledge which would support the reflexivity of teachers; to enrich the theoretical languages that teachers could draw upon in trying to make sense of their situation; and to use those languages in speaking about the dilemmas of practice. I used participatory action research as a means of producing knowledge about teachers' practices, structured around their agency, and reflecting their standpoint (Harding 1993). I describe two separate action research projects in which teachers of ALBE participated. I reflect on both projects in the light of poststructuralist theory and consider them as instances of what Lather calls 'within/against research' (Lather 1989: 27). I analyse written and spoken texts produced in both projects which reflect teachers' responses to competency-based assessment and other features of the changing context. I use a method of discourse mapping to describe the discursive field and the teachers' discursive practices. Three main configurations of discourse are delineated: 'progressivism', 'professional teacher' and 'performativity'. The teachers mainly position themselves within a hybridising 'progressivist /professional teacher' discourse, as a discourse of resistance to 'performative' discourse. In adapting their pedagogies, the teachers are in some degree taking the language and world view of performativity into their own vocabularies and practices. The discursive picture I have mapped is complex and contradictory. On one hand, the 'progressivist /professional teacher' discourse appears to endure and to take strength from the articulation into it of elements of performative discourse, creating new possibilities for discursive transformation. On the other hand, there are signs that performative discourse is colonising and subsuming progressivist /professional teacher discourse. At times, both of these tendencies are apparent in the one text. Six micropractices of resistance are identified within the texts: 'rational critique', 'objectification', 'subversion', 'refusal', 'humour' and 'the affirmation of desire'. These reflect the teachers' agency in making discursive choices on the micro level of their every day practices. Through those micropractices, the teachers are engaging with and resisting the micropractices and meanings of performativity. I apply the same multi-layered method of analysis to an examination of discursive engagement in pedagogy by analysing a transcript of the teachers' discussion of critical incidents in their classrooms. Their classroom pedagogies are revealed as complex, situated and eclectic. They are combining and integrating their 'embodied' and their 'institutional' powers, both 'seducing' (McWilliam 1995) and 'regulating' (Gore 1993) as they teach. A strong ethical project is apparent in the teachers' sense of social responsibility, in their determination to adhere to valued traditions of previous times, and in their critical self-awareness of the ways in which they use their institutional and embodied powers in the classroom. Finally, l look back on the findings, and reflect on the possibilities of discursive engagement and the politics of discourse as a framework for more strategic practice in the current context. This research provides grounds for hope that, by becoming more self-conscious about how we engage discursively, we might become more strategic in our everyday professional practice. Not withstanding the constraints (evident in this study) which limit the strategic potential of the politics of discourse, there is space for teachers to become more reflexive in their professional, pedagogical and political praxis. Development of more deliberate, self-reflexive praxis might lead to a 'postmodern democratic polities' (Yeatman 1994: 112) which would challenge the performative state and the system of globalised capital which it serves. Short abstract Adult literacy and basic education (ALBE) teachers have experienced a period of dramatic policy change in recent years; in particular, the introduction of competency-based assessment and competitive tendering for program funds. 'Discourse politics' provides a way of theorising the interplay between policy-mediated institutional change and teachers' practice. The focus of this study is 'discursive engagement'; how teachers are engaged by and are engaging with discourses of performativity. Through two action research projects, texts were generated of teachers talking and writing about how they were responding to the challenges, and developing their pedagogies in the new policy environment. These texts have been analysed and several patterns of discursive engagement delineated, named and illustrated. The strategic potential of 'discourse polities' is explored in the light of the findings.

<p><strong>Syfte:</strong> Att lokalisera och förstå revisorns problem med att verifiera posten goodwill i jämförelse med vad IAS och IFRS säger.</p><p> </p><p><strong>Metod: </strong>Det vetenskapliga synsätt vi använt oss av är hermeneutiskt, vilket går ut på att förstå något. Vi har valt att använda en kvalitativmetod med fem stycken ostrukturerade intervjuer med revisorer från olika revisionsbyråer för att samla in vårt empiriska data. Litteraturstudien har samlats in genom vetenskapliga artiklar och litteratur som sökts via databaser på Högskolan i Gävle och Uppsala Universitet.</p><p><strong>Resultat & slutsats:</strong> Revisorerna litar på företagen och följer hellre praxis än IFRS vilket gör att de inte ser värderingen som ett problem. Eftersom studien endast innehåller fem intervjuer kan vi inte säga att resultat är generaliserbart. Slutsatsen är tänkt att ge en bild av att IAS 36 inte kan följas i praktiken.</p><p><strong>Förslag till fortsatt forskning:</strong> Vi rekommenderar att studera och jämföra praxis, lag och rekommendationer. Detta eftersom revisorerna säger att de inte följer regelverken IFRS och IAS utan och innan vid en revision, de anser att det är bättre att följa praxis då IFRS och IAS ställer alldeles för höga krav på företagen.</p><p><strong>Uppsatsens bidrag:</strong> I likhet med förslag till fortsatt forskning har vi kommit fram till att det skulle vara mycket värdefullare med en jämförelse av lag och praxis istället för hur revisorn utför sitt arbete jämfört med vad som står i lagen. Detta eftersom att revisorn följer praxis noggrannare än IFRS ramverk.</p> / <p><strong>Aim:</strong> To locate and understand the auditor’s verification problem recording the item goodwill in comparison with IAS and IFRS.</p><p><strong>Method:</strong> The scientific approach we have used is hermeneutic, which is to understand something. We have chosen to use a qualitative approach with five unstructured interviews with auditors from different auditing firms to collect our empirical data. The literature study was collected through scientific articles and literature that we search for through databases at the University of Gävle and Uppsala University.</p><p><strong>Result & Conclusions:</strong> The auditors trust the companies, and follow established practice rather than IFRS so that they do not see the valuation as a problem. We can not say that our result is generalizable since the study only contains five interviews. The conclusion is supposed to point out that IAS 36 can be difficult to follow in practice.</p><p><strong>Suggestions for future research:</strong> We recommend studying and comparing established practice, law and recommendations. This because the auditors say they do not use IFRS and IAS regulations, they think it is better to follow established practice because IFRS and IAS make too high demands on companies.</p><p><strong>Contribution of the thesis:</strong> Compared to suggestions for future research we realize that it would give more value for knowledge to compare law and praxis instead of comparing how the auditor is working compared to the law. That is because the auditor follows practice more strictly than the standards of IFRS.</p>

<p>I denna uppsats görs en sammanställning av gällande skatterätt för bolag enligt EG-domstolens praxis, med avgränsning till området för direkt beskattning.</p><p>Direkt beskattning är en kompetens som tillfaller nationell lagstiftning i unionens medlemsstater.</p><p>Nationella beskattningsregler för bolag har dock på många håll givit upphov till diskriminerande behandling, i strid mot EG-fördragets fria rörligheter.</p><p>Endast genom utfärdande av direktiv kan en harmonisering på området komma till stånd.</p><p>EG-domstolen har därför påskyndat integrationsarbetet genom att tolka och tillämpa gemenskapsrätten till att omfatta direkt beskattning för bolag.</p><p>Nationella skattebestämmelser som hindrar bolag från att utnyttja EG-fördragets fria rörligheter, kan därför enligt EG-domstolens praxis åsidosättas direkt med stöd av fördraget.</p>

No description available.