O presente trabalho parte da análise das normas que regem a tributação da renda no mercado imobiliário com a finalidade de possibilitar a identificação de um sistema jurídico dotado de princípios e valores próprios, que possibilite o estudo de suas normas de maneira destacada em relação às demais disposições que versam sobre a imposição da renda. Não se tem por pretensão a busca de uma autonomia das mencionadas normas; pelo contrário, o estudo parte da premissa de um único sistema jurídico, mas que pode ser estudado sob diferentes pontos de vista: um sistema que comporta subsistemas normativos, com valores e princípios próprios. Objetiva-se, assim, a identificação e posterior aproximação daquelas disposições que possuem fundamentos e princípios comuns, o que possibilitará a compreensão da extensão das previsões normativas a serem analisadas, bem como as opções efetuadas pelo legislador na produção legislativa. Antes de se efetuar o estudo das normas que versam sobre a tributação da renda imobiliária serão discutidos e apresentados os conceitos gerais necessários às análises que se seguirão. A limitação do legislador na produção legislativa é aspecto central no presente estudo. Entende-se que o sistema jurídico justo demanda uma coerência alcançada somente quando verificada a adequação valorativa das normas que o compõem e apresente unidade, por meio da observância de princípios e valores comuns, por essas mesmas normas. As normas que prevêem as imposições fiscais incidentes sobre renda no mercado imobiliário se prestarão de pano de fundo para a identificação de princípios que regem a tributação do imposto de renda nas diversas situações apresentadas. Serão, assim, objeto de análise a tributação do imposto de renda das pessoas jurídicas, tributadas pelo lucro real e pelo lucro presumido; a tributação especial das pessoas jurídicas sujeitas ao patrimônio de afetação; os rendimentos auferidos pelas pessoas físicas decorrente das atividades ligadas ao mercado imobiliário, tais como o ganho de capital na venda de imóveis e a tributação dos fundos de investimento imobiliários. Ao final da análise da legislação que versa sobre a tributação do imposto de renda nas situações acima mencionadas serão apresentados os princípios e valores escolhidos pelo legislador para a imposição da renda imobiliária. / The present arises from the analysis of principles which rule the taxation on the real estate market aiming the possibility of identifying a legal system endowed with principles and self-values and also providing an outstanding study of its rules with relation to the other provisions which deal with the income taxation. There is no intention of the search of independence from the aforementioned provisions, on the contrary, the study arises from the assumption of a unique legal system, which otherwise may be studied under different points of view, a system which involves normative sub-systems with their own values and principles. It aims, therefore, the identification and later approach to those provisions which own principles and grounds in common, providing that way, the understanding of the extension of the normative foresight to be analyzed, as well as, the legislator\'s altematives when making laws. Before the study of the principles which deal with the real estate income taxation, the general concepts needed to the analysis shall be presented and discussed. The legislator limitation to the law making shall be the central aspect of the present study. It is understood that a fair legal system demands coherence, which is just achieved when the appropriate principle values which integrate it are consolidated by the observance of the common principles and values of such principles. The rules, which provide the tax enforcement collected on the real estate income, shall be the grounds for the identification of the principles which rule the taxation on the income tax of the different situations herein presented. The corporation income tax, collected on presumed and gross profits, special corporation taxation liable to the \"patrimônio de afetação\", the earnings obtained by the individual persons regarding real estate businesses such as capital gain in property sales and the taxation on real estate funds of investments will, therefore, be the object of the analysis. After the analysis of the legislation which deals with the taxation on the income tax of the aforementioned situations, the principles and values enforced on real state earnings chosen by the legislator shall be presented.

Made available in DSpace on 2016-04-26T18:16:13Z (GMT). No. of bitstreams: 1 joao albani.pdf: 2873110 bytes, checksum: 22fc1e9afb4c2bda5e2532432c0efba3 (MD5) Previous issue date: 2007-05-28 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This research examines the production of meanings of the broadcasted transmissions in open TV news programs on the 15th of may, 2005, when the Primeiro Comando da Capital attacks occurred in São Paulo. In the present days television, especially on news programs, applies the broadcast, particularly the live transmition. There s relevancy in investigating how the broadcast is fundamental on establishing a strong communicational contract between enunciator and enunciatee. For the corpus we selected from TV Globo the news extra bulletings SPTV and Globo Notícias, the news programs Jornal Nacional and SPTV 1ª Edição, and SBT`s São Paulo Contra o Crime special edition program as well as their news extra bulletins. From the speech theories and the audiovisual analysys methodology (Arlindo Machado, Beatriz Becker, Yvana Fechine de Brito, Nilton Hernandes e Valdério de Almeida), we performed a detailed examination of the programs in the corpus, studying the effects of meaning produced in the real time informative audiovisual texts. In the examined corpus, the effort to the passionalization of fear seemed to become, as the work s hypothesis, one essential resource used in the constitution of the communicational contract between enunciator and enunciatee, intimately connecting itself to the broadcast resource. There were highlighted effects of meaning of fear, insecurity, simultaneousness and ubiquity, we identified as well the course of passionlalization of fear. We emphasize the parcial approach of television companies on the news coverage about the consequences of the PCC attacks; their goal was to use live broadcast transmissions to enrapture the viewers attention, disregarding the television`s importance as Brazil s most efficient information broadcaster. Still we identified the TV`s attempt to transform the violent broadcasted events in a great media event, which would involve the whole society, initiated by criminals, but then turned into a nation integrator thanks to the TV channels efforts / Esta pesquisa examina a produção de sentidos da transmissão direta nos telejornais da TV aberta em 15 de maio de 2005, por ocasião dos ataques do Primeiro Comando da Capital em São Paulo. Atualmente a televisão, principalmente nos telejornais, emprega o recurso da transmissão direta, em particular o "ao vivo". É relevante investigar como a transmissão direta é fundamental na constituição de um contrato comunicacional forte entre enunciador e enunciatário. Foram selecionados para o corpus os boletins extraordinários SPTV e Globo Notícias, o Jornal Nacional e o SPTV 1ª Edição da TV Globo, além das transmissões diretas do São Paulo Contra o Crime e os plantões do SBT. A partir de teorias do discurso e da metodologia de análise audiovisual (Arlindo Machado, Beatriz Becker, Yvana Fechine de Brito, Nilton Hernandes e Valdério de Almeida), realizamos um estudo dos programas do corpus, examinando os efeitos de sentido produzidos nos textos audiovisuais informativos em tempo real. No corpus examinado, o esforço à passionalização pelo medo pareceu-nos constituir, como hipótese de trabalho, um recurso essencial empregado na constituição do contrato comunicacional entre enunciador e enunciatário, ligando-se intimamente ao recurso da transmissão direta. Destacamos os efeitos de sentido de medo, insegurança, simultaneidade e ubiqüidade, e identificamos também o percurso da passionalização do medo. Ressaltamos o enfoque parcial das emissoras na cobertura informativa sobre os eventos conseqüentes aos ataques do PCC; seu objetivo com o uso das transmissões ao vivo foi o arrebatamento da atenção do telespectador, desconsiderando-se dessa maneira a importância do veículo televisual como difusor de informações em nossa sociedade. Identificamos ainda a tentativa do meio televisual em transformar o evento ocorrido em um acontecimento midiático, que envolvesse toda a sociedade, iniciado por criminosos, mas integrador da nação graças aos esforços da TV

Made available in DSpace on 2016-04-26T20:21:03Z (GMT). No. of bitstreams: 1 Natanael Martins.pdf: 1045653 bytes, checksum: 866814cb804dc0385da60764c7b2207a (MD5) Previous issue date: 2012-06-13 / The purpose of this study is to establish a connection between accounting and Law, aiming at the investigation of how accounting recognizes the facts as accounting events, and how, pursuant to tax rules, such facts are recorded as accounting events of a tax nature to determine the taxable income. In order to do so, initially we interpreted the subject in the context of the Federal Constitution, by underlying the principles of income tax and, especially the constitutional meaning of income. We analyzed the origins, concepts and theories of accounting, by examining its basic rules and showing that accounting is also Law, and therefore the current discussions regarding whether Accountancy would be Law, especially in connection with Tax Law, sound pointless. The comprehension of Accountancy language is essential, since the taxable events derive from the accounting entries made in the financial statements based on the taxation rules instead of accounting rules, whether determining the mere conversion of an accounting event into a tax accounting event or imposing a particular criterion to recognize such event, regardless the fact that both events are deemed as legal facts. We also analyzed the assumptions of the so-called new accounting rules , aiming at demonstrating that, contrary to the so-called old accounting rules , the basics of the new accounting rules resides in the financial evaluations rather than in the profit effectively realized, so that the profit recognized under the new accounting rules is not necessarily the profit entirely realized. In purpose of our investigation, we researched the composition of the taxable real profit, demonstrating that, provided that the constitutional concept of income prevails, the legislator may qualify the taxable real profit, imposing conditions, for instance, in connection with deductible costs and expenses, once the income tax levies on the realized income, and not on the income occasionally earned by the taxpayer. Finally, we aim at demonstrating that for purposes of income tax, the Federal Constitution rules require that the taxable income is effectively realized; otherwise it would violate principles of legal certainty, the ability to pay, and non-confiscation / Trata-se de estudo que objetiva estabelecer uma relação conversa entre contabilidade e direito, buscando investigar como a contabilidade retrata de eventos verificados no mundo fenomênico em fatos contábeis, e como, esses mesmos eventos, em face da incidência de regras tributárias, são retratados como fatos contábeis de natureza tributária na construção do lucro tributável pelo imposto de renda. Para tanto, inicialmente, buscamos contextualizar a matéria no plano Constitucional, fixando os princípios informadores do imposto de renda, especialmente, marcando o conceito constitucional pressuposto de renda. Fomos em busca das raízes da contabilidade , seus conceitos e pressupostos, examinando as grandes regras que a estruturam, mostrando, ademais, que contabilidade também é direito e, que, portanto, soa como tola das discussões que ainda hoje se vê sobre se contabilidade seria ou não serva do direito, em especial do direito tributário. A compreensão da linguagem da contabilidade é fundamental, na medida em que é a partir dos registros feitos no balanço de eventos verificados no mundo fenomênico, em razão da incidência de regras de tributação, é que se constrói fatos jurídicos de natureza tributária, aí não mais em face da incidência de regras do ordenamento contábil, mas, apenas, de regras de específica natureza tributária, que pode estar a simplesmente determinar a importação do fato contábil em fato contábil de natureza tributária, ou impondo uma outra forma de retratação do evento , não obstante tanto um quanto outro já serem fatos jurídicos. Verificamos também os pressupostos da nova contabilidade , procurando mostrar que esta, diversamente da velha contabilidade , deita raízes muito mais em avaliações econômicas do que num lucro efetivamente realizado, de modo que o lucro medido pela nova contabilidade, não necessariamente, é um lucro integralmente realizado. No propósito de nossa investigação, fomos em busca da formação do lucro real tributável, mostrando que o legislador, desde que não desfigure o conceito pressuposto de renda, pode qualificar o lucro real tributável, impondo condições, por exemplo, para a dedutibilidade de custos e de despesas, visto que o tributo incide sobre a renda realizada, e não sobre a renda ocasionalmente poupada pelo contribuinte. Por fim, procuramos mostrar que para efeitos de imposição do imposto de renda, é pressuposto constitucional que o lucro tributável esteja efetivamente realizado, sob pena de ofensa aos princípios da segurança jurídica, da capacidade contributiva e da vedação ao confisco. Palavras Chave: Contabilidade e Direito. Fato Jurídico Contábil e Fato Jurídico Contábil de Natureza Tributária. Imposto de Renda. Conceito de Renda Tributável. Lucro Real Tributável

Lentil (Lens culinaris Med.) is an important component of the human diet in the world, but in the meantime, Europe produces only 26% of the lentils it consumes. This is partly due to strong agronomic weaknesses that reduce yield such as lodging, bruchid beetles and weeds, especially in organic farming. Intercropping, the simultaneous growing of two or more species in the same field is tested here as an option to reduce these drawbacks and develop organic lentil production. The aims of this thesis were to (1) assess the potential of lentil-spring wheat intercrops to produce organic lentil, (2) understand the mechanisms that explain their performances, and (3) evaluate the profitability of such intercrops. A two-year field experiment was carried out in southwestern France in 2015 and 2016 under organic farming rules. Four lentil and two wheat cultivars were grown as sole crops and intercrops in multiple additive and substitutive designs. Our results showed that the total intercrop attainable grain yield was higher than the mean of sole crops. Yet, lentil yield in intercrop was lower than in sole crop as the result of a strong competition for resources from wheat in early lentil growth stages reducing the number of branches per plant of lentil. This led to lower gross margins of intercrops. However, lentil lodging was strongly reduced in intercrops thus its mechanical harvest efficiency increased. This led to similar mechanically harvested yields of lentil in intercrop and sole crop. Consequently, after mechanical harvest and grain cleaning, the marketable gross margin of intercrops was higher than that of sole crops. Our results suggest that (1) intercrop had no effect on bruchids, (2) the most effective intercrop is when lentil is at sole crop density and wheat at 15-20%, (3) intercrop performance is due to complementary use of N pools through legume N2 fixation and (4) the intensity of interspecific interactions depends on year, wheat density and genotypes. Our work indicates that lentil-spring wheat intercrop can develop organic lentil production but a better understanding of Genotype x Environment x Cropping system interactions may be useful to design optimized managements.

The diploma thesis summarizes the history of the insurance industry in the world with a detailed focus on the Czech Republic. The thesis continues to discuss the situation on insurance markets in the last twenty years. It is described how insurance companies deal with natural disasters and a new type of risk - terorism. The thesis proceeds with actual trends in the insurance industry and supervision in insurance.

本研究旨在探討是否是因女性意識的抬頭，導致台灣生育率下降，還是誠如Peter McDonald(2000)所言，由於婦女運動，導致社會允許女性在教育與就業上擁有等同於男性的機會，其稱之為個人取向制度上的性別平等，但在家庭方面，卻仍是維持男主外、女主內的傳統男性養家者模式思考，認為女性為家庭中的顧老者、護幼者，其稱之為家庭取向制度上的性別不平等，以致於女性要面對家庭照顧與工作壓力的雙重負擔，但這樣的現象並不會對女性的理想子女數造成影響，卻會使實際生育數下降；研究工具為2004年國民健康局「家庭與生育力調查」第九次調查已婚問卷資料，有效樣本數為2,865人。 研究結果發現，擁有較平等的性別角色態度之已婚育齡婦女，的確有較低的理想子女數與實際生育數，但依照描述性統計狀況來看，我國婦女並非不想生育，而是降低了自己的理想子女數與實際生育數；而我國家庭內家務分工不均的狀況，雖不符合研究者假設家務分工平等的女性有較高的實際生育數，但是深入探討發現，我國社會現況確實符合Peter McDonald(2000)所說，因為女性意識覺醒，促使社會處理個人在教育與就業上的制度性別平等，但我國社會家庭制度仍是維持傳統男性養家者模式，要求女性負擔家庭中絕大部分家務工作，欠缺顧老、護幼之協調工作與家庭照顧政策，以至於女性無法負擔工作與家庭衝突，因而降低了自己的生育數。 最後，研究者依研究發現嘗試對政府部門提出相關建議，供未來家庭政策與實務參考。 / The purpose of this study is to know the reason for fertility decline of the married women aged in 20-49 years in Taiwan. Whether it is due to the rise of feminist consciousness, or as the theory Peter McDonald (2000) discussed. Peter McDonald thinks that since women’s movement are springing up, the society allows women to have the same opportunities like men in education and employment. He called it as gender equal in individual-oriented institutions. But in fact, it is still maintaining the traditional male breadwinner model in the family. Female still plays the main role to take care children and elders. He called it as gender inequity in family-oriented institutions. Such institutions lead to fertility decline. The data used for this study were from 2004“the ninth investigation of family and fertility ability in Taiwan ”held by the research Institute of Bureau of health promotion department of health, Taiwan R.O.C. (sample size=2865). The main finding of this study is to prove that the married women in childbearing age, who has more egalitarian gender role attitude, will have lower ideal number of children and the actual number of births. Based on the general statistic condition in Taiwan, the situation are similar to Peter McDonald's thought. But there is something different, the unequal division housework is still within the family, which is not just like the researcher’s assumption: an equal division of housework women have a higher actual number of births. Despite the variable, the reason of fertility decline in Taiwan still confirms Peter McDonald’s theory. The awakening of women’s consciousness accelerate gender equal in individual-oriented and family-oriented institutions. But still, the traditional model asked women to undertake most parts of housework. The deficient in public welfare and family care policy will make female not be able to get the balance between work and family. Such institutions caused fertility decline in Taiwan. Finally, according to the study result, there are several suggestions which can be contributed to future policy and practical advice of family reference for government.

Technology has been an integral part of human life since the 19th century’s Industrial Revolution, and the advancement of technologies has continued into the 21st century. Of all new emerging technologies, the computer has been identified as the most important, most complex and fastest emerging technology. In order for businesses to compete and survive within the business world, they are compelled to adopt new computer technologies. However, computers alone cannot improve organisational performance. Computers need to be accepted, optimally used and utilised by employees in order for an organisation to succeed. One such technology is SAP AG’s Enterprise Resource Planning (ERP) system which is a real-time, fully integrated business system used by more than 170 000 organisations in 120 countries. Measuring information system success has been a concern since its inception due to its complexity and difficulty to appraise. Researchers traditionally attempted to measure success by the delivering of a functional information system product within certain monetary and time constraints. Subsequently, evidence suggested that a more accurate measure of success lies within the field of system use. One model of assessing and predicting user acceptance and which has gained popularity in recent years is the Technology Acceptance Model (TAM). Apart from accepting the SAP ERP system, users should also be of the intention to continuously use it as a job requirement. The model for measuring user commitment is psychological attachment which determines whether the commitment is insincere and temporary, or long-lasting. Further, not only do users need to accept and continuously use an information technology like SAP ERP; they also need to be able to cope while using it. If not, psychological stress known as techno stress develops and prevents the optimal use of this system. With these three possible explanations for computer technology avoidance as a premise of departure, this study aims to determine the congruence, if any, between the sub-constructs of the TAM (perceived ease of use, perceived usefulness, attitude toward using, behavioural intention to use and actual system use), psychological attachment (compliance, identification and internalisation), and techno stress (negative computer thoughts) within a South African SAP ERP user environment. A cross-sectional survey design was used rendering a convenience sample of N = 241 from among the SAP ERP user fraternity at a South African steel manufacturer. The measuring instruments used were the 23-item Technology Acceptance Questionnaire (TAM), the 10-item Psychological Attachment Questionnaire (PAQ) and the 20-item Computer Thoughts Survey (CTS-C). Study 1 which was a literature review confirmed conceptual congruence in that although the technology acceptance model was the most parsimonious, powerful and widely applied theoretical model, it was constrained due to the omission of social influence (psychological attachment) as a contributing factor in the processes of behavioural change towards technology acceptance. Furthermore, it was found that techno stress lowers employee efficiency and creates dissonance in the work environment, resulting in acceptance, hesitance or resistance towards the technology in question. Congruence was established between the system itself (technology acceptance), social relationships (psychological acceptance), and inherent psychological stress (techno stress). The aim of study 2 was to test the technology acceptance model within a South African SAP ERP user environment. Structural equation modelling confirmed that positive inter-construct relationships exist between all TAM constructs. Actual system use, which is the measurement for technology acceptance, was directly affected by behavioural intention to use and indirectly by perceived usefulness. In turn, behavioural intention to use was directly affected by perceived usefulness, attitude toward using and indirectly by perceived ease of use. Attitude toward using was directly affected by perceived ease of use and perceived usefulness. Perceived usefulness was directly affected by perceived ease of use. Study 3 revealed that internalisation had a direct positive effect on behavioural intention to use and an indirect effect on actual system use via behavioural intention to use. Furthermore, in this study identification had direct positive effects on internalisation, perceived usefulness, perceived ease of use and actual system use. Indirect effects emerged between identification and behavioural intention to use via internalisation as well as behavioural intention to use via perceived usefulness. Compliance, on the other hand, had negligible, negative direct effects on all TAM constructs of which the most prominent was that on attitude toward using. Results acquired from structural equation modelling in study four confirmed that weak negative relationships existed between techno stress and all TAM constructs. This finding is contrary to other studies and can be attributed to the fact that participants in this study were at large, proficient around SAP ERP and therefore experienced low levels of techno stress. Furthermore, aspects such as effective training, clear deadlines, effective teamwork, recurrent performance evaluations, job security, career development and realistic job load are all antidotes for techno stress which is believed to be current within the participant fraternity. In a concluding chapter the conclusions derived from the literature review, as well as the empirical research were presented and recommendations flowing from this research study were made. / PhD (Psychology), North-West University, Vaal Triangle Campus, 2014

Ο σκοπός της παρούσας έρευνας ήταν η διερεύνηση των απόψεων Ελλήνων εκπαιδευτικών και φοιτητών - υποψηφίων εκπαιδευτικών ως προς 1) τις δραστηριότητες, που θεωρούν ότι αντιστοιχούν στο ρόλο του ΣΨ, 2) τη σημασία, που αποδίδουν σε 13 δραστηριότητες του ΣΨ, 3) την επιθυμητή μορφή συνεργασίας ΣΨ- εκπαιδευτικών, 4) το πόσο αναγκαία, θεωρούν, την παρέμβαση του ΣΨ για τη διαχείριση συγκεκριμένων προβλημάτων, των μαθητών και της σχολικής κοινότητας, εν γένει, 5) το χώρο των συναντήσεων ΣΨ - εκπαιδευτικών και 6) το χρόνο παραμονής του ΣΨ στο σχολείο. Το δείγμα της έρευνας αποτέλεσαν 136 εκπαιδευτικοί πρωτοβάθμιας και δευτεροβάθμιας εκπαίδευσης σχολείων του Νομού Αχαΐας και 136 φοιτητές του Τμήματος Επιστημών της Εκπαίδευσης και της Αγωγής στην Προσχολική Ηλικία του Πανεπιστημίου Πατρών. Οι συμμετέχοντες συμπλήρωσαν αυτοσχέδια ερωτηματολόγια. Τα αποτελέσματα έδειξαν, ότι και οι εκπαιδευτικοί και οι φοιτητές αναγνωρίζουν τις συμβουλευτικές υπηρεσίες του ΣΨ, τη συνεργασία ΣΨ και εκπαιδευτικών εντός του σχολικού χώρου, για 2-3 ημέρες ανά εβδομάδα, διαχειριζόμενος κυρίως συναισθηματικά προβλήματα και προβλήματα συμπεριφοράς των μαθητών. Η έρευνα μας συμβάλλει στην προώθηση των αναγκαίων νομοθετικών ρυθμίσεων για το ρόλο του σχολικού ψυχολόγου μέσα στη δημόσια ελληνική εκπαίδευση. / The purpose of the present survey was the investigation of teachers’ and student teachers’ perceptions of: 1) the actual activities, that school psychologist, have, 2) the importance they attribute to 13 activities of the school psychologist, 3) the desired type of cooperation between SP (school psychologist) and teachers, 4) the necessity of the intervention of SP in a series of problems, concerning students and the whole school community 5) the desired place for meetings between SP and teachers and 6) the preferred time of school psychologist working per week at school. The sample of the study was consisted of 136 teachers at elementary and secondary schools of Achaia and 136 student teachers of University of Patras. The participants completed self-rated questionnaires. The findings showed that both teachers and student teachers acknowledge the counseling services of SP, the cooperation of teachers and SP within the school settings, for 2-3 days per week, in dealing mainly with students’ emotional and behavioral problems. Our study contributes to the promotion of the necessary legislative regulations of the role of school psychologist in the Greek public education.

The lack of terminology in Zulu can be overcome if it is developed to meet international scientific and technical demands. This lack of terminology can be traced back to the absence of proper language policy implementation with regard to the African languages. Even though Zulu possesses the basic elements that are necessary for its development, such as orthographical standards, dictionaries, grammars and published literature, a number of problems exist within the technical elaboration and standardisation processes: * Inconsistencies in the application of standard rules, in relation to both orthography and terminology. * The lack of standardisation of the (technical) word-formation patterns in Zulu. (Generally the role of culture in elaboration has largely been overlooked). * The avoidance of exploiting written technical text corpora as a resource for terminology. (Text encoding by means of corpus query tools in term extraction has just begun in Zulu and needs to be properly exemplified). * The avoidance of introducing oral technical corpora as a resource for improving the acceptability of technical terminology by, for instance, designing a type of reusable corpus annotation. This study contributes towards solving these problems by offering a practical approach within the context of the real written, standard and oral Zulu language, mainly within the medical terminological domain. This approach offers a reusable methodological foundation with proper language exemplification that can guide terminologists in terminological research, or to some extent even train them, to achieve effective technical elaboration and eventual standardisation. This thesis aims at attaining consistent standardisation on the orthographical level in order to ease the elaboration task of the terminologist. It also aims at standardising the methods of word- (term-) formation linking them to cultural factors, such as taboo. However, this thesis also emphasises the significance of using written and oral technical corpora as terminology resource. This, for instance, is made possible through the application of corpus linguistics, in semi-automatic term extraction from a written technical corpus to aid lemmatisation (listing entries) and in corpus annotation to improve the acceptability of terminology, based on the comparison of standard terms with oral terms. / Linguistics and Modern Languages / D. Litt et Phil. (Linguistics)

This paper main objectives are to evaluate the characteristics of tobacco and alcoholic beverage consumption as well as associated psychosocial factors in 466 adolescent freshmen in a private university in Lima.We found life prevalence and current consumption rates are higher for alcohol among male students, being beer the most consumed alcohol beverage than other spirits. The pattern of consumption of these substances is social and recreational. With regard to psychosocial aspects, similarities were found between alcoholic beverages and tobacco consumers and nonconsumers or totally abstemious ones (neither alcohol nor tobacco).Only nine adolescents, out of 466, reported that they had never consumed alcoholic beverages nor tobacco (non-consumers) and eight percent of the sample reported illegal psychoactive substance live prevalence. / Esta investigación tiene como objetivos principales evaluar las características del uso de bebidas alcohólicas y de tabaco, y los factores psicosociales asociados, en adolescentes que cursan el primer año de estudios en una universidad privada en Lima. Los resultados muestran que, entre los varones, la tasa de prevalencia de vida y de uso actual es mayor para el alcohol, siendo la cerveza la más utilizada. El patrón de consumo de las sustancias evaluadas de tipo social y recreativo. En relación a los aspectos psicosociales se encontraron tabaco, y los abstinentes totales o no usuarios de ambas sustancias. De los 466 adolescentes encuestados, sólo nueve reportaron que nunca habían usado bebidas alcohólicas ni tabaco (abstinentes totales o no usuarios) y sólo un ocho por ciento de los encuestados reportó prevalencia de vida de sustancias psicoactivas ilícitas.