Made available in DSpace on 2016-04-28T20:56:37Z (GMT). No. of bitstreams: 1 Marilia Alves Facco.pdf: 1744917 bytes, checksum: 5f82093440598fb3dcf7cae777fad51c (MD5) Previous issue date: 2013-05-23 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This study aimed to examine the appropriation by a teacher of the guidelines of an educational program called "Read and Write," offered by the Office of Education of the state of São Paulo, checking whether and how that learning was incorporated into her professional activity. Similarly, it was tried to grasp the senses and meanings constituted by this teacher to her teaching profession. The theoretical approach of the sociocultural psychology was used, as well as that of the French clinical activity. The study was conducted in a public elementary school, located in the district of Brasilândia, São Paulo, SP, Brazil. After discussing the investigation with school s managers and the group of teachers, one of them, who taught at the 1st grade, agreed to be involved in it. The strategies for collecting information, interviews with the teacher, classroom s observations, video recordings of the teacher s classes and simple self-confrontation were used. Of all the video recorded classes, the teacher chose three episodes of approximately 10 minutes each, all of them watched and discussed between her and researcher. In data analysis, the core meanings of the teacher s discourse were constituted, as suggested by Aguiar and Ozella (2006). The results pointed out that the senses and meanings attributed by the teacher to her teaching activity were strongly linked to the pleasure of teaching, and to the feelings of security that the profession gave to her. In addition, it was shown that the teacher found difficulties in articulating the program s theory to her daily practices. Although believing that she had a constructivist practice, her activities were still a blend of traditional and constructivist teaching. These problems were connected to the difficulties encountered by teachers in continuing education, since the person responsible for leading it (called in Brazil educational coordinator ) was not adequately trained for this task. The simple self-confrontation allowed the teacher to observe herself performing her educational activities and discussing them with the researcher, what permitted her to initiate a process of evaluation of her own conduct, postures and attitudes in relation to the pupils. Moreover, the participation in the research provided the teacher an opportunity for creating new senses and meanings for her Professional activities. As a consequence, she could transform them in a way more compatible with the ideas of the "Read and Write" Program / Este trabalho buscou analisar como se dá a apropriação das diretrizes de um programa educacional o Programa Ler e Escrever (oferecido pela Secretaria de Estado da Educação de São Paulo), verificando se e como esse aprendizado era incorporado à atividade profissional de uma professora de ensino fundamental I. De igual maneira, buscou-se apreender os sentidos e significados atribuídos à atividade docente. O referencial teórico adotado foi o da psicologia sócio-histórica e o da clínica da atividade. A pesquisa foi realizada em uma escola pública estadual de Ensino Fundamental I, situada no bairro da Brasilândia, na cidade de São Paulo. Após conversa com as gestoras e com o grupo de professores, uma das docentes do 1° ano aceitou participar do estudo. Como estratégias para a coleta de informações, foram utilizadas entrevistas com a professora, observações, videogravações de suas aulas e autoconfrontações simples. De todas as aulas videogravadas, a professora escolheu três delas; os materiais foram editados e transformados em episódios de, aproximadamente, dez minutos, os quais foram vistos e discutidos pela professora e pela pesquisadora. Na análise dos dados, foi empregada a proposta de núcleos de significação (AGUIAR; OZELLA, 2006). Foi possível perceber que os sentidos que a professora atribuía à atividade docente estavam fortemente atrelados ao prazer sentido em lecionar e à segurança que a profissão lhe proporcionava. Contudo, encontrava dificuldades para articular a teoria que embasava o Programa com suas práticas cotidianas. Apesar de almejar uma prática construtivista, suas atividades ainda eram marcadas pela mescla entre ensino tradicional e construtivista. Esses entraves estavam ligados, também, às dificuldades encontradas pela docente nos momentos de formação continuada, em razão do despreparo da coordenadora pedagógica. A autoconfrontação permitiu que a professora, se observasse e discutisse sua atuação com a pesquisadora, o que resultou num processo reflexivo sobre sua conduta, suas posturas e suas atitudes frente aos alunos, oportunizando uma ocasião para ressignificar sua prática, rumo à constituição de novos sentidos para sua atividade profissional

<p>Syftet med detta arbete är att ta reda på hur lärarna arbetar med försenad läs– och skrivutveckling. Jag har valt att undersöka vad en försenad läs- och skrivutveckling kan bero på, hur man som lärare kan arbeta med att förebygga svårigheterna och vad svårigheterna kan få för konsekvenser längre fram. Lärarna har en viktig roll i att lära eleverna läsa och skriva för att förbereda eleverna på det kommande vuxenlivet och ge dem möjlighet till vidareutbildning. Jag har valt att intervjua lärare i olika årskurser för att se hur man arbetar med svårigheterna på olika stadier. Jag har även valt att intervjua elever för att få en bild av hur de själva ser på sin läs- och skrivutveckling.</p><p>Min undersökning visar att det finns ett flertal orsaker till en försenad läs- och skrivutveckling som ofta samverkar med varandra. Elever har olika förutsättningar beroende på bland annat hemmiljö, emotionella problem och dålig fonologisk medvetenhet. Även lärarna har en stor och viktig roll, undervisningen måste individanpassas så att varje elev känner glädje och motivation för den utmaning de står inför. Lärarna måste också arbeta med att eleverna inte jämför sin egna utveckling med kamraternas och att eleverna lär för sin egen skull.</p> / <p>The purpose of this work is to find out how teachers work with delayed reading and writing development. I have chosen to investigate what a delay of reading and writing development depends on, how you, as a teacher, can prevent the difficulties and what consequences they can lead to in the future. The teachers have an important task in teaching the students to read and write, to prepare them for the future grown-up life and to give them possibilities for further development. I have chosen to interview teachers in different grades to see how they work with difficulties in different stages. I have also interviewed some students to get a picture of how they look upon their own reading and writing evolvement.</p><p>The result of my investigation is that there are a number of reasons for this problem that interact with each other. The students have different conditions regarding for example home environment, emotional problems and low phonologic awareness. The teachers play a big part in this question as well. The education has to be individually adjusted so that every student feels joy and motivation for the challenge they face. The teachers also need to have the students understand that they study for there own knowledge and that they should not compare themselves with other students.</p>

Syftet med detta arbete är att ta reda på hur lärarna arbetar med försenad läs– och skrivutveckling. Jag har valt att undersöka vad en försenad läs- och skrivutveckling kan bero på, hur man som lärare kan arbeta med att förebygga svårigheterna och vad svårigheterna kan få för konsekvenser längre fram. Lärarna har en viktig roll i att lära eleverna läsa och skriva för att förbereda eleverna på det kommande vuxenlivet och ge dem möjlighet till vidareutbildning. Jag har valt att intervjua lärare i olika årskurser för att se hur man arbetar med svårigheterna på olika stadier. Jag har även valt att intervjua elever för att få en bild av hur de själva ser på sin läs- och skrivutveckling. Min undersökning visar att det finns ett flertal orsaker till en försenad läs- och skrivutveckling som ofta samverkar med varandra. Elever har olika förutsättningar beroende på bland annat hemmiljö, emotionella problem och dålig fonologisk medvetenhet. Även lärarna har en stor och viktig roll, undervisningen måste individanpassas så att varje elev känner glädje och motivation för den utmaning de står inför. Lärarna måste också arbeta med att eleverna inte jämför sin egna utveckling med kamraternas och att eleverna lär för sin egen skull. / The purpose of this work is to find out how teachers work with delayed reading and writing development. I have chosen to investigate what a delay of reading and writing development depends on, how you, as a teacher, can prevent the difficulties and what consequences they can lead to in the future. The teachers have an important task in teaching the students to read and write, to prepare them for the future grown-up life and to give them possibilities for further development. I have chosen to interview teachers in different grades to see how they work with difficulties in different stages. I have also interviewed some students to get a picture of how they look upon their own reading and writing evolvement. The result of my investigation is that there are a number of reasons for this problem that interact with each other. The students have different conditions regarding for example home environment, emotional problems and low phonologic awareness. The teachers play a big part in this question as well. The education has to be individually adjusted so that every student feels joy and motivation for the challenge they face. The teachers also need to have the students understand that they study for there own knowledge and that they should not compare themselves with other students.

The objective of the International Financial Reporting Standards (IFRS) is to provide useful information to the users of financial statements to assist in making economic decisions. To be useful, information has to be relevant and reliable, but the reliability of information suffers when the guidelines for the reporting of specific issues are not clear and managerial discretion arises. Write-offs are one of those accounting issues that are regularly related to earnings management. By now it is seen as common knowledge that write-offs, especially those on goodwill, do not reflect declines in asset value; rather, they are used as a device to manipulate financial reports. However, there is a striking lack of grounded theoretical research that can confirm this assessment. The aim of this dissertation is to provide valuable analytical and empirical insights on fixed asset write-offs under IFRS. In a first step, the practical implementation of IAS 36 in Europe has to be analyzed, which is best done empirically. Based on the findings from these empirical surveys, the most substantial questions remaining are subject to an in-depth analytical discussion. Since IAS 36 entails different measurement issues that have their origins in finance theory, this dissertation also aims to introduce some basic techniques from theoretical finance to accounting research. Lastly, as the analyses presented in this dissertation do not cover all open questions on fixed asset write-offs, the author hopes to encourage further research on this important topic.

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Submitted by Luciana Apolonio Rodrigues Carneiro (lucianaapolonio@gmail.com) on 2018-08-09T08:15:28Z No. of bitstreams: 1 Repositorio_3 versao.pdf: 9197701 bytes, checksum: d438867ad2ea426557fc8b1581d58cf2 (MD5) / Approved for entry into archive by Minervina Teixeira Lopes null (vina_lopes@bauru.unesp.br) on 2018-08-09T13:10:56Z (GMT) No. of bitstreams: 1 carneiro_lar_me_bauru.pdf: 8904809 bytes, checksum: 490adcc3f05587248b3a81e96aa926f9 (MD5) / Made available in DSpace on 2018-08-09T13:10:56Z (GMT). No. of bitstreams: 1 carneiro_lar_me_bauru.pdf: 8904809 bytes, checksum: 490adcc3f05587248b3a81e96aa926f9 (MD5) Previous issue date: 2018-02-27 / Esta dissertação foi realizada em nível de mestrado profissional, no Programa de Pós- Graduação Docência para Educação Básica, da Unesp de Bauru/SP. Teve como objetivo geral escrever a história do desenvolvimento da escrita na criança na alfabetização e descrever as características específicas que a escrita sofre ao longo desse processo. Para tanto foram determinados os momentos críticos de transformação da escrita para caracterizar seus estágios e foram discretizados os expedientes que promovem o trânsito de uma forma de escrita para outra. Essa história só pôde ser escrita por meio das análises das produções das crianças registradas em vídeo, seguidas de transcrição dos diálogos ocorridos no momento da produção. Para sua execução, apoiamo-nos no conceito de escrita na perspectiva vigotskiana e na pré- história da escrita articulados aos processos fonéticos/fonológicos, morfológicos, sintáticos, semânticos e discursivos. O percurso metodológico da pesquisa seguiu o delineamento da pesquisa experimental. Para determinar os estágios da formação da escrita rumo à cultural os núcleos de generalização do pensamento por complexo serviram de base. Das escritas produzidas pelas crianças procedeu-se a análise que proporcionou o reconhecimento de traços comuns, os quais, por sua vez, levaram-nos a postular os estágios da escrita, bem como deslindar os expedientes usados pelas crianças para objetivar a escrita cultural. Tais descobertas (estágios da escrita e expedientes) ancoraram a construção de um instrumento para avaliar o desenvolvimento da escrita na criança que registra o movimento de sua formação, norteando o professor para atuar na zona de desenvolvimento iminente. De maneira geral os resultados de análise mostraram que, durante o processo de alfabetização: 1) as crianças usam mais de um sistema de escrita e não apenas o sistema alfabético; 2) os expedientes usados pela criança na pré-história da escrita, como forma, tamanho, cor, quantidade e desenho, para desenvolver signos subjetivos, reaparecem requalificados na história do desenvolvimento da escrita, além de outros expedientes que são incorporados; 3) os fenômenos linguísticos de cada palavra, incluindo a sua estrutura silábica, influenciam o movimento de evolução e involução da escrita na criança. Como resultados da pesquisa foram criados os estágios de formação da escrita cultural, em seu processo de apropriação; foram identificados os expedientes que transformam a escrita de um estágio para outro e foi produzido um instrumento avaliativo da escrita no processo de alfabetização, configurado no gênero textual relatório técnico. Esse instrumento visa a garantir a historicidade dialética da formação da escrita, que é muito maior que a mera classificação das escritas em estágios. / This dissertation was carried out at the professional master's level, in the Teaching Postgraduate Program for Basic Education, at Unesp in Bauru / SP. The general objective was to write the history of the development of the writing in the childhood in the alphabetization and to describe the specific characteristics that the writing undergoes throughout this process. For that, the critical moments of the transformation of writing were determined to characterize its stages and shared expedients that promoted the transit from one form of writing to another. This story could only be written through the analyzes of the productions of children recorded in video, followed by transcription of the dialogues that occurred at the time of production. For its execution, we rely on the concept of writing in the Vigotskian perspective and in the prehistory of writing articulated to the phonetic / phonological, morphological, syntactic, semantic and discursive processes. The methodological path of the research followed the design of the experimental research. In order to determine the stages of writing formation towards culture, the generalization nuclei of thought by complex were the basis. From the writings produced by the children, the analysis was carried out, which allowed the recognition of common traits, which in turn led us to postulate the stages of writing, as well as to identify the records used by children to objectify cultural writing. Such discoveries (writing stage and expedition) anchored the construction of an instrument to evaluate the development of writing in the child that registers the movement of its formation, guiding the teacher to act in the area of imminent development. In general, the analysis results showed that during the literacy process: 1) children use more than one writing system, not just the alphabetic system; 2) the records used by the child in the prehistory of writing, such as shape, size, color, quantity and drawing, to develop subjective signs, reappear requalified in the history of writing development, in addition to other records that are incorporated; 3) the linguistic phenomena of each word, including its syllabic structure, influence the movement of evolution and involution of writing in the child. As results of the research were created the stages of cultural writing formation, in its process of appropriation; it were identified the records that transform writing from one stage to another and were produced an evaluation instrument of writing in the literacy process, configured in the technical report textual genre. This instrument aims to guarantee the dialectical historicity of writing formation, which is much greater than the mere classification of writing in stages.

Artificial light surrounds us in a manifold of shapes. It is mainly utilized for illumination, but also for graphical communication of complex and evolving messages and information, among other things. It can be generated in different ways with incandescent lamps and fluorescent tubes constituting two common examples. Organic solid state light-generation technologies, which boast advantages such as solution processability, thin and flexible form factors, and large versatility, are modern additions to the field. But regardless of the means of generation, whenever light is to be used to communicate information, as signage or displays, it needs to be patterned. Unfortunately patterning is often complicated and expensive from a fabrication point of view, or renders the devices inefficient. To bridge the gap between present technologies and the need for low-cost and low-complexity patterned light emitters, it is important to develop new device architectures and/or fabrication procedures. In this thesis we show that patterned light emission can be attained from solution processable bilayer light-emitting electrochemical cells (LECs), in which the bilayer stack comprises an electrolyte and an organic semiconductor as the first and second layer, respectively. We investigate a subtractive direct-write approach, in which electrolyte is displaced and patterned by the contact motion of a thin stylus, as well as an additive inkjet-patterning technique. Both result in electroluminescent patterns, e.g., light-emitting sketches and microscopic signage with high pixel density. But they can also build macroscopic patterned regions with homogeneous emission depending on the design of electrolyte features. Using an in-operando optical microscopy study we have investigated the operational physics and some limiting factors of the bilayer LECs. More specifically we find that the electrolyte film homogeneity is a key property for high optical quality, and that the emitting region is defined by the location of the interfaces between electrolyte, anode, and organic semiconductor. We observe that the cationic diffusion length is less than one micrometer in our employed organic semiconductors, and rationalize the localized emission by cationic electric double-layer formation at the cathode, and the electronically insulating electrolyte at the anode. To date, the presented luminescent signage devices feature high-resolution patterns, in both pixelated and line-art form, and show great robustness in terms of fabrication and material compatibility. Being LECs, they have the potential for truly low-cost solution processing, which opens up for new applications and implementations. However, these first reports on patterned bilayer LECs leave plenty of room for improvements of the optical and electronic characteristics. For instance, if the optoelectronic properties of the devices were better understood, a rational design of microscopic electrolyte features could provide for both more efficient LECs, and for more homogeneous light emission from the patterned regions.

Made available in DSpace on 2016-03-15T19:39:35Z (GMT). No. of bitstreams: 1 Miriam Segin.pdf: 2813413 bytes, checksum: f192e7858349d5ff3ad275af7e9ccf69 (MD5) Previous issue date: 2010-08-25 / Williams-Beuren Syndrome (WBS) is a genetic affection determined by the microdelation of contiguous genes in 7q11.23. The genetic profile of WBS is characterized by the visualconstructive deficit that contrasts with the good performance in verbal tasks, which sustains the hypothesis of dissociation between these abilities. This grants the syndrome peculiar cognitive and behavioral frames. The objective of this research is to describe the pattern of competences in tasks of linguistic abilities in 22 children and adolescents with WBS, aged between 7and 18 (M=11,6; DP=3,7), students of the 1st to 6th grades of elementary and special schools. We used the following instruments: WISC-III (to evaluate intellectual abilities); Wisconsin (used in neuropsychological assessment of abstract reasoning and cognitive strategies); CBCL/6-18 (behavioral assessment); Token-Comp (TT) used to working memory assessment; Peabody Picture Vocabulary Test (PPVT) used to receptive language assessment; Phonological Awareness by Oral Production Test; Syntactic Awareness Test; Word-Reading Efficiency Test; Test of Naming Images by Choosing Words; Test of Naming Images by Writing. The results of WISC-III, Wisconsin and CBCL/6-18 demonstrate mild to moderate intellectual disability, difficulty in concentration and identification of patterns of change, emotional and relationship problems, lack of attention, behavior disorders, challenge and opposition and somatic complaints. The results of TT and PPVT show that the receptive vocabulary is below expected for the level of schooling and age, and is close to the data found in 4-year-old-children. In the abilities of phonological and syntactic awareness, results indicate great deficiencies, with performances equivalent to those of 3-year-old children at the Phonological Awareness by Oral Production Test and of 4-year-olds at the Syntactic Awareness Test. No progression was found according to the increase of school grade. The tests Word-Reading Efficiency, Naming Images by Choosing Words and Naming Images by Writing were taken by 4 participants that presented deficits in the reading ability with graphophonemic decoding. They make more orthographic and semantic mistakes and show low capacity of naming by writing. Thus, it was possible to verify that the sample presents deficits in receptive language and work memory, difficulties in phonological and syntactic processing tasks, which are important factors to the proper development of the capacity to read and write / A Síndrome de Williams-Beuren (SWB) é uma afecção genética determinada pela microdeleção de genes contíguos em 7q11.23. O perfil cognitivo da SWB é conhecido pelo prejuízo viso-construtivo que contrasta com melhor desempenho em tarefas verbais, o que sustenta a hipótese de dissociação entre essas habilidades, conferindo a esta síndrome um quadro cognitivo e comportamental peculiar. O objetivo deste estudo é descrever o padrão das competências em provas de habilidades lingüísticas de 22 crianças e adolescentes com SWB, com idades entre 7 e 18 anos (M= 11,6; DP=3,7), estudantes do 1º ao 6º ano do ensino fundamental e de Escolas Especiais. Foram utilizados os instrumentos: WISC-III (avaliação do potencial intelectual); Wisconsin (avaliação neuropsicológica de habilidades de raciocínio abstrato e estratégias cognitivas); CBCL/6 18 (perfil comportamental); Token-Comp (TT) (memória de trabalho); Teste de Vocabulário por Imagens Peabody (TVIP) (linguagem receptiva); Prova de Consciência Fonológica por produção Oral (PCFO); Prova de Consciência Sintática (PCS); Teste de Competência de Leitura de Palavras (TCLP); Teste de nomeação de figuras por escolha de palavras (TNF1 escolha) e o Teste de nomeação de figuras por escrita (TNF2 escrita). Os resultados nos testes WISC-III, Wisconsin e CBCL/6 18 apresentaram deficiência intelectual de leve à moderada, maior dificuldade em concentração e identificação de padrões de mudança, problemas afetivos e de relacionamento, desatenção, transtornos de conduta, desafio e oposição e queixas somáticas. Nos testes TT e TVIP foi possível observar que o vocabulário receptivo está abaixo do esperado para a escolaridade e para a idade, próximo ao encontrado em crianças de 4 anos. Nas habilidades de consciência fonológica e consciência sintática, os resultados mostraram grande comprometimento, com desempenho equivalente ao de crianças de 3 anos de idade na PCFO e de 4 anos na PCS, sendo que não foi identificada progressão em relação á série. Os testes TCLP, TNF1 e TNF2 foram realizados por 4 sujeitos que apresentam déficits de habilidade de leitura com decodificação grafofonemica, cometem mais erros semânticos e ortográficos e revelam baixa capacidade de nomeação por escrita. Desta maneira, foi possível identificar que, nessa amostra, há comprometimento de linguagem receptiva e de memória de trabalho, dificuldades em tarefas de processamento fonológico e sintático, os quais são fatores importantes para o bom desenvolvimento da leitura e da escrita

O problema que deu origem a essa investigação foi o conflito resultante do descompasso entre opções teóricas conscientes e a prática de ensino que conseguíamos efetivamente implementar, ao assumirmos aulas de Língua Portuguesa para turmas do ciclo II do Ensino Fundamental, em uma escola pública estadual, logo após a conclusão do mestrado em Educação. No intuito de priorizarmos práticas que favorecessem a formação de alunos leitores e produtores de textos, e não apenas copistas e decifradores, verificávamos a interferência de diversos aspectos que repercutiam negativamente em nossa prática. Assim, partindo do pressuposto de que o desenvolvimento dessas capacidades requer um ensino deliberado e contínuo ao longo de toda a escolaridade básica, por professores de diferentes disciplinas, propusemo-nos a buscar respostas para as seguintes questões: qual a natureza das dificuldades enfrentadas pelos professores ao buscarem promover a aprendizagem dos seus alunos? Que contingências relacionadas ao ensino da leitura e da escrita, deliberado ou não, estão presentes no trabalho do professor da escola pública, facilitando ou dificultando os processos de ensino e aprendizagem? Para responder a essas questões, empreendemos um estudo situado no paradigma da pesquisa qualitativa em educação, empregando, em algumas etapas, procedimentos inspirados na etnografia educacional (Ezpeleta e Rockwell, 1986; Fonseca, 1998; Erickson, 1989). A análise dos dados fundamentou-se em um critério essencialmente semântico, à luz de parâmetros da análise do conteúdo (Bardin, 1978). Os trabalhos de Tiramonti (2005), Azanha (1990, 2004), Souza (2002, 2006) e Lapo (2005), entre outros autores, subsidiaram teoricamente a nossa investigação, na medida em que propõem considerar aspectos do contexto mais amplo em que atuam os professores, focalizando situações concretas das quais emergem fontes de mal-estar e de bem-estar docente que intervêm em suas práticas. Os dados indicaram que o contexto da sala de aula não é, muitas vezes, propício ao trabalho cotidiano focado em práticas de leitura e produção de texto, em função de diversos fatores: número elevado de alunos, dificuldade de acompanhamento particularizado desses alunos pelos professores; necessidade de gerir demandas individuais e coletivas do grupo; dificuldades inerentes à manutenção de certa ordem que permita a realização de atividades complexas e significativas na sala de aula; interesses pessoais divergentes e por vezes conflitantes; recursos materiais às vezes escassos ou precários; tempo acelerado para gerir inúmeros procedimentos cotidianos, que acabam ocupando grande parte do tempo das aulas em questões não diretamente relacionadas ao ensino e aprendizagem dos conteúdos, entre uma infinidade de outros fatores. Além de questões de ordem objetiva, interferem também nas situações concretas de sala de aula aspectos de ordem subjetiva, que envolvem conhecimentos e características pessoais dos docentes, seus valores, crenças, necessidades e desejos, os quais determinam maneiras muito peculiares de avaliar o contexto, agir e reagir às contingências cotidianas. Todos esses elementos precisam ser considerados quando se propõem ações de melhoria da educação pública. É preciso, pois, relativizar as expectativas quanto ao papel da escola e dos professores, que parecem superestimadas no conjunto de ações que a sociedade precisa implementar para que a qualidade do ensino melhore de modo significativo. / The problem that gave rise to this investigation was the conflict resulting from the dissonance between theoretical conscious options and the teaching practice that we have actually managed to implement when we took over the Portuguese Language classes for Cycle II groups of Brazilian Middle School at a state public school, soon after completing the Masters Degree in Education. Aimed at prioritizing practices that would favor the education of text readers and producers, not just copyists and decoders, we verified the interference of many aspects that had a negative impact on our practice. Thus, starting from the premise that the development of such skills requires a deliberate and continuous teaching during the whole basic education by teachers of different subjects, we have proposed to look after the answers for the following questions: what is the nature of the difficulties faced by teachers when trying to promote their students learning? Which contingencies related to teach reading and writing, deliberate or not, are present in the work of public school teachers, making the teaching and learning processes easy or difficult? To answer such questions, we undertook a study within the paradigm of the qualitative research in education, using, in some steps, procedures inspired in the educational ethnography (Ezpeleta and Rockwell, 1986; Fonseca, 1998; Erickson, 1989). The data analysis was grounded on essentially semantic criteria, in the light of content analysis parameters (Bardin, 1978). The works of Tiramonti (2005), Azanha (1990, 2004), Souza (2002, 2006) and Lapo (2005), among other authors, gave theoretical support to our investigation, insofar they propose to consider aspects of the broader context where teachers act, focusing on concrete situations from which sources of teachers uneasiness and easiness emerge that intervene in their practices. Data indicated that the classroom context is often not proper for the everyday work focused on the practices of reading and producing texts, in view of many factors: high number of students, difficulty of individualized follow-up of these students by teachers; need of managing the groups individual and collective demands; difficulties inherent to maintaining a certain order that allows performing complex and meaningful activities in classroom; divergent and often conflicting personal interests; sometimes scarce or precarious material resources; having to rush to manage multiple everyday tasks that eventually take large amount of class time in issues not directly related to teaching and learning of contents, among a multitude of other factors. Besides questions of objective order, aspects of subjective order do also interfere with concrete classroom situations, which involve knowledge and personal characteristics of teachers, their values, beliefs, needs and desires, which determine very peculiar ways of evaluating the context, acting and reacting to everyday contingencies. All these elements must be considered when improvement actions in public education are proposed. Thus, it is necessary to frame the expectations as to the role of school and teachers, which seem to be overestimated in the set of actions that the society must implement so that there is significant improvement in the teaching quality.

År 2005 blev det obligatoriskt för noterade bolag inom EU att upprätta sin koncernredovisning enligt IFRS. Dessa internationella redovisningsstandarder har som mål att skapa jämförbara, transparenta, relevanta, tillförlitliga och begripliga finansiella rapporter vilka behövs för att fatta ekonomiska beslut. Användandet av IFRS ökar inte bara inom EU utan också länder utanför EU, så som Kanada, Ryssland och Japan. Vid införandet av IFRS gick många bolag från att redovisa avskrivning av goodwill, till att göra nedskrivningstest enligt IAS 36 p. 134 och skriva ned goodwill vid behov. Användningen av nedskrivning av goodwill istället för avskrivning kan ge en klarare bild av företagen för intressenter. Det existerar dock kritik mot hur IAS 36 p. 134 och dess föreskrivningar för nedskrivningar tillämpas i redovisningspraxis. Tidigare studier i ämnet harmonisering, har visat att arbetet med att skapa jämförbarhet i praxis inte alltid lyckas. Samtidigt är differentieringen mellan anglosaxiska och kontinentala redovisningssystem inte lika tydliga idag som de varit i det förflutna. Detta gör det intressant att undersöka harmoniseringen och jämförbarheten i redovisningspraxis i företag, med länder som inte är medlemmar i EU. Genom en komparativ studie mellan länderna Kanada, Ryssland och Japan undersöks till vilken grad de tillämpar IFRS och vilken skillnad som existerar mellan de olika länderna.Studien använder sig av ett abduktivt förhållningssätt och syftar till att göra en komparativ studie över hur 85 företag redovisar nedskrivning av goodwill i länderna Kanada, Japan och Ryssland. En kvalitativ ansats, med en komparativ design används i första hand eftersom denna studie syftar till att undersöka harmoniseringsprocessen och dess kontinuerliga utveckling.Resultatet i studien visar att företagen i de tre länderna skiljer sig åt i vilken utsträckning som de redovisar enligt IAS 36 p. 134, som behandlar nedskrivning av goodwill. De kanadensiska företagen följer i genomsnitt paragraferna under IAS 36 p. 134 bättre än de andra länderna, medan resultatet för de företag som tillämpar nedskrivning av goodwill visar att de japanska företagen följer underparagraferna bäst.Slutsatsen som kan dras är att beroende på ett lands redovisningstradition samt vilka redovisningsprocesser som länderna använder, så kommer företagen följa internationella redovisningsprinciper i olika utsträckning. / In 2005, it became mandatory for listed companies within the EU to prepare their consolidated financial statements in accordance with IFRS. These international accounting standards aim at creating comparable, transparent, relevant, reliable and comprehensible financial statements that are needed to make financial decisions. The use of IFRS increases not only within the EU but also in countries outside the EU, such as Canada, Russia and Japan. When introducing IFRS, many companies failed to write impairment tests under IAS 36, p. 134, and write down goodwill if necessary. The use of goodwill write-downs instead of depreciation can provide a clearer picture of the companies for stakeholders. However, there is criticism of how IAS 36, p. 134, and its provisions for impairment are applied in accounting practice.Earlier studies in the subject of harmonization have shown that the work of creating comparability in practice does not always succeed. At the same time, the differentiation between Anglo-Saxon and Continental accounting systems is not as clear today as they have been in the past. This makes it interesting to investigate the harmonization and comparability of accounting practices in companies, with non-EU countries. A comparative study between Canada, Russia and Japan examines the extent to which they apply IFRS and the difference that exists between the different countries.The study uses an abductive approach and aims to make a comparative study of how 85 companies report goodwill impairment in the countries of Canada, Japan and Russia. A qualitative approach, with a comparative design, is used primarily because this study aims at examining the harmonization process and its continuous development.The result of the study shows that companies in the three countries differ to what extent they report in accordance with IAS 36, p. 134, which deals with write-downs of goodwill. Canadian companies, on average, follow the paragraphs of IAS 36, paragraph 134, better than the other countries, while the results of the goodwill impairment show that the Japanese companies comply best with the under-paragraphs.The conclusion that can be drawn is that depending on the country's accounting tradition and the accounting processes used by the countries, companies will comply with international accounting principles to a varying degree.