In diploma thesis named "Comparison of the practicing methods of initial reading and writing in relation to the specific learning disorders" we are trying to find out if the implementation of one of three methods of teaching to read and write - analytic synthetic method, genetic method or Sfumato eliminates the development of specific learning disabilities - dyslexia, disgraphia and disorthographia. The first part of work looks into theoretical outcomes of each method of teaching to read and write and defines specific learning disabilities. In the second part of work methods of teaching to read and write depending on specific learning disabilities development are compared and evaluated based on results of questionnaires, interviews and observation.

Submitted by Nadir Basilio (nadirsb@uninove.br) on 2016-04-25T20:10:15Z No. of bitstreams: 1 Amanda Maria Franco Liberato.pdf: 982382 bytes, checksum: d809c59a4775419f4c0bf28189be391d (MD5) / Made available in DSpace on 2016-04-25T20:10:15Z (GMT). No. of bitstreams: 1 Amanda Maria Franco Liberato.pdf: 982382 bytes, checksum: d809c59a4775419f4c0bf28189be391d (MD5) Previous issue date: 2015-11-25 / The object of this research is the formation of the student researcher under the perspective of these actors. The general purpose was to analyze the formation under the perspective of students’ researchers in three Institutions of Higher Education (IHE) partners of the Program Read and Write / Public School and University in Literacy / Literacy Exchange of the Government of the State of São Paulo. As specific objectives we listed the following: check if the student researcher develops activities to be delivered in training meetings and verify the students researchers if the advisor professors allow moments of exchange of knowledge coming from the practice in training meetings. Our hypothesis is that the formation of the student researcher does not occur effectively by some IHEs contrary the guidelines established by the official program and thus we seek to answer the following questions: How goes the training of students researchers in universities? How often? What are the topics covered in this training? Discussions allow the student researcher relates theory and teaching practice and takes ownership of the fundamentals of literacy? The training allows the stage in literacy courses is experienced from another viewpoint? Which? The universe of the research were three private IHEs located in São Paulo city whose subjects were six students researchers that study Pedagogy, from two of each institution. We used qualitative matrix method using a semi-structured interview as data collection instrument, as well as analysis of official documents governing this Program, namely: Communication SE 86, 2007; Resolution SE 86, 2007; Decree No. 51627, 2007, and Resolution SE 90, 2008. We have analyzed the interviews using the content analysis according to Bardin (2011). The research was based on the following authors: Ferreiro (1995 and 2003); Lerner (1995 and 2002) and Smith (1985, 2009 and 2011) in order to support the categories alphabetization and literacy; Contreras (2012), Nóvoa (1992) and Tardiff (2002) to reference the initial category of teacher education. As a result the researchers found that students in school A and B receive training more focused on administrative aspects, with few hours of study and reflection hindering the assessment of the basic concepts related to the literacy process, showing unsafe when immersed in school while the students researchers of the university C receive more geared to the pedagogical aspects of training, enabling them to have greater contact with the authors who discuss literacy in a constructivist perspective leading them to a better understanding of the concepts and therefore the procedures adopted by the regents teachers. We conclude that the students researchers from colleges A and B require theoretical study about the concepts related to literacy for better performance in the classroom. / O objeto da presente pesquisa é a formação da aluna pesquisadora sob a perspectiva desses atores. Teve por objetivo geral analisar a formação sob a perspectiva das alunas pesquisadoras de três Instituições de Educação Superior parceiras do Programa Ler e Escrever/Escola Pública e Universidade na Alfabetização/Bolsa Alfabetização do Governo do Estado de São Paulo. Como objetivos específicos, elencamos os seguintes: verificar se a aluna pesquisadora desenvolve atividades para serem entregues nos encontros de formação e verificar com as alunas pesquisadoras se os professores formadores possibilitam momentos de troca de conhecimentos advindos da prática nos encontros de formação. Partimos da hipótese de que a formação da aluna pesquisadora não ocorre de maneira efetiva por parte de algumas IESs contrariando as diretrizes estabelecidas pelo Programa oficial e, assim, buscamos responder as seguintes perguntas: Como ocorre a formação das alunas pesquisadoras nas universidades? Com qual frequência? Quais os temas abordados nessa formação? As discussões permitem que a aluna pesquisadora relacione teoria e prática pedagógica e se aproprie dos fundamentos da alfabetização? A formação permite que o estágio em salas de alfabetização seja vivenciado sob outra ótica? Qual? O universo da pesquisa foram três IESs privadas localizadas na cidade de São Paulo cujos sujeitos foram seis alunas pesquisadoras que cursam Pedagogia, sendo duas de cada instituição. Utilizou-se metodologia de cunho qualitativo, utilizando a entrevista semiestruturada como instrumento de coleta de dados, além de análise dos documentos oficiais que regem o referido Programa, a saber: Comunicado SE – 86 de 2007, Resolução SE – 86 de 2007, Decreto nº 51627 de 2007 e Resolução SE – 90 de 2008. Analisamos as entrevistas utilizando a Análise de conteúdo segundo Bardin (2011). A pesquisa se fundamentou nos seguintes autores: Ferreiro (1995, 2003); Lerner (1995 e 2002) e Soares (1985, 2009 e 2011) para fundamentar as categorias alfabetização e letramento; Contreras (2012), Nóvoa (1992) e Tardif (2002) para referendar a categoria formação inicial de professores. Como resultados constatamos que as alunas pesquisadoras da faculdade A e B recebem formação mais voltada aos aspectos administrativos, com poucas horas de estudo e reflexão dificultando a apreensão dos conceitos básicos referentes ao processo de alfabetização, mostrando-se inseguras quando imersas na escola, enquanto que as alunas pesquisadoras da universidade C recebem formação mais voltada aos aspectos pedagógicos, possibilitando que elas tenham maior contato com os autores que discutem a alfabetização numa perspectiva construtivista, levando-as a melhor compreensão dos conceitos e, consequentemente, dos procedimentos adotados pelas professoras regentes. Conclui-se que as alunas pesquisadoras das faculdades A e B necessitam de aprofundamento teórico a respeito dos conceitos referentes à alfabetização para melhor atuação em sala de aula.

Les structures optiques diffractives sous forme d’hologramme de sécurité sont largement employées contre la falsification et la contrefaçon.Elles sont présentent sur les billets de banque, les documents de voyage et d’identité, etc. Leurs techniques de fabrication sont de plus en plus accessibles, augmentant les risques de fraudes et la concurrence sur le marché des hologrammes de sécurité. Pour endiguer les fraudes et gagner des parts de marché, il faut innover. Ces travaux de thèse de doctorat s’articulent autour du développement de structures optiques diffractives multiéchelles innovantes. Ces structures diffractives multiéchelles sont la combinaison de structures diffractives microscopiques permettant la mise en forme de la lumière incidente avecdes structures nanoscopiques qui permettent la création d’effets colorés. Ces travaux accordent une grande place au développement de la technique de photolithographie multiniveaux par écriture directe massivement parallèle. Ils abordent également le développement d’un modèle hybride permettant de simuler physiquement le comportement des structures diffractives (notamment de nos structures multiéchelles) en temps réel. Ce rendu en temps réel est possible grâce à l’utilisation du processeur graphique (GPU) au travers d’OpenGL et des programmes Shader, ainsi qu’avec l’utilisation de données précalculées. Le développement de ces structures multiéchelles permet la création et la commercialisation de nombreux nouveaux effets visuels, ce qui participe aux doubles objectifs de contrer les fraudes et de gagner en part de marché. / Diffractive optical structures on the fon of security holograms are widely used against forgery and counterfeiting. They are present on banknotes, travel and identity documents, etc. Their manufacturing techniques are becoming more and more accessible, increasing the risk of fraud and competition in the security hologram market. To stem fraud and gain marketshare, hologram procedures must innovate continously. This Ph.d focuses on the developmentof innovative multi-scale diffractive optical structures. These multi-scale diffractive structures result from combination of microscopic diffractive structures that shape the incident light and nanoscopic structures that generate colored effects. This work places emphasis on the development of the massively parallel-direct-write greyscale photolithography fabrication process. We also discuss the development of an hybrid model for physically simulating the behaviour of diffractive structures (especially our multiscale structures) in real time. This real time rendering is possible thanks to the use of the graphical processor unit (GPU) through OpenGL and Shader programs, as well as the use of precomputed data. The development of these multiscale structures has led to the creation and commercialisation of many new visual effects and contributed to the dual objectives of counter fraud and gain market share.

I skolans tidigare åldrar fokuseras till stor del på läs- och skrivutveckling och vilka metoder som lämpar sig bäst för elevers lärande. Den här systematiska litteraturstudien handlar om elevers tidiga skrivutveckling med hjälp av digitala verktyg och att skriva sig till läsning (ASL-metoden). Syftet är att studera om digitala verktyg och ASL-metoden kan gynna elevers tidiga skrivande. Studiens syfte och frågeställning besvaras med en analys av flertalet vetenskapliga artiklar. Resultatet visar att digitala verktyg och ASL-metoden kan vara ett bra komplement till den mer traditionella skrivundervisningen med penna och papper. Dock visar ett resultat att bland det viktigaste, oavsett modell, är att skrivundervisningen behöver vara systematisk och tydligt strukturerad.

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Denna studie har ett tvådelat syfte. Huvudsyftet är att bidra med kunskap om hur kompetensen hos speciallärare med specialisering mot matematikutveckling används för att garantera tidigt stöd i matematik. Syftet är dessutom att undersöka vilka typer av insatser som görs mot de tidiga skolåren och se om dessa skiljer sig åt beroende på i vilken årskurs de sätts in. Bakgrunden till studien är att matematikresultaten på nationella och internationella undersökningar legat lågt under många år. Regeringen har därför gjort en förändring i skollagen om en ”läs-skriva-räkna-garanti” för att säkerställa att alla elever tidigt får de stödinsatser de är i behov av. Studien har en kvantitativ ansats med kvalitativa inslag. En enkätundersökning med både slutna och öppna frågor genomfördes med 35 respondenter. Samtliga respondenter var utbildade speciallärare med matematikinriktning (några under utbildning) och arbetade som speciallärare mot f-3 helt eller delvis. Studiens teoretiska ramverk och analysverktyg utgår från systemteorin tillsammans med de specialpedagogiska perspektiven relationellt och kompensatoriskt. Av studiens resultat framgår att speciallärares kompetens inte används i den omfattning som förespråkas av Skolverket vid arbetet med de obligatoriska kartläggningmaterialen i förskoleklass och årskurs 1. Vidare visade studien att betydligt fler insatser görs efter det att eleverna börjat grundskolan än i förskoleklass och att dessa insatser i princip är konstanta under hela lågstadiet. Studien visar även att speciallärare lägger mycket tid på reaktivt arbete i form av kartläggning och arbete med enskilda elever eller elever i liten grupp. Detta i jämförelse med proaktivt arbete i form av matematikutveckling och planering med pedagoger inför nya arbetsområden. Studiens resultat indikerar att skolor kan öka elevers måluppfyllelse i matematik genom att använda speciallärare i mer proaktivt arbete. Skolor kan även prioritera insatser i förskoleklass och årskurs 1-2 i högre grad eftersom forskning visar ett tydligt samband mellan tidiga kunskaper och senare matematikframgång. / This study has a two part aim. The main aim is to contribute knowledge about how the competence of special teachers with specialization in mathematics development is used to guarantee early support in mathematics. The aim is also to find out what types of efforts are made against the early school years and see whether these differ depending on the grade they are used in. The background to the study is that the mathematical results on national and international surveys have been low for many years. The Government has therefore made a change in the Education Act, a "read-write-count guarantee" to ensure that all pupils early receive the support they need. The study has a quantitative approach with qualitative elements. A survey with both closed and open questions was conducted with 35 respondents. All respondents were educated special teachers with a mathematics specialization (some under educating) and works as special teachers with f-3 completely or partially. The study's theoretical framework and analytical tools are based on the system theory together with the special educational perspectives relational and compensatory. The results of the study show that special teachers' competence is not utilized to the extent advocated by the National Agency for Education in the work with the compulsory mapping materials in preschoolclass and year 1. Furthermore, the study showed that significantly more efforts are made after students have started Primary School than in preschool class, and that these efforts in principle is constant through the third grade. The study also shows that special education teachers spend a lot of time on reactive work in the form of mapping and work with individual students or students in a small group. This compared to proactive work in the form of mathematical development and planning with pedagogues for new work areas. The study's results indicate that schools can increase students' goal achievement in mathematics by using special teachers in more proactive work. They can also increase by prioritizing efforts in preschool class and grades 1-2 to a higher degree as research shows a clear connection between early knowledge and mathematical success later on.

Denna undersökning handlar om handskriftens närvaro i den digitala skolan 2021 och vilka attityder lärare och elever har till att skriva för hand respektive att skriva på datorn samt fördelar och nackdelar med de båda skrivmetoderna. Empirin har samlats in genom observationer i klassrum och intervjuer med lärare och elever. Samtalen var digitala för ena gruppen och genom enskilda fysiska möten i den andra gruppen. Resultaten i denna undersökning gav både väntade och oväntade svar. Eleverna ansåg att de skrev längst texter på datorn tack vare rättstavningsprogrammen vilket var ett förväntat svar på frågan. Men att två tredjedelar av eleverna ansåg att de skrev en text snabbare för hand än på datorn var en oväntad vinkling. Lärarnas attityder handlade om skriftsättens olika fördelar och nackdelar. Empirin gav förväntade svar om hur bra handskrift är för det långsiktiga lärandet och de digitala hjälpmedlens möjligheter. Observationen visade att det skrivs både för hand och på datorn i skolan idag samt att skillnaden i tid mellan skrivsätten är mindre än jag hade uppfattningen om när jag började samla in empirin. / This survey is about the handwriting's presence in the digital school in 2021 and what attitudes teachers and students have to writing by hand and writing on the computer, respectively and advantages and disadvantages of both writing methods. The empirics have been collected through classroom observations and interviews with teachers and students. The conversations were digital for one group and through individual physical meetings in the other group. The results in this examination provided both expected and unexpected answers. The students felt that they wrote the longest texts on the computer thanks to the spelling programs, which was an expected answer to the question. But the fact that two-thirds of students thought they were writing a text faster by hand than on the computer was an unexpected slant. Teachers' attitudes were about the different advantages and disadvantages of the two types of writing. Empirical services provided expected answers about the quality of handwriting for long-term learning and the possibilities of digital aids. The observation showed that it is written both by hand and on the computer at school today and that the difference in time between writing methods is smaller than I had the idea of when I started collecting the empirical.

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.:1. Analytical and Empirical Analyses on Fixed Asset Write-Offsffs: An Overview... 1 2. Determinants of the Write-Off Decision under IFRS: Evidence from Germany... 20 3. What Drives Companies? An Analysis of Fixed Asset Write-Offs in Europe in the Context of Different Institutional Settings... 60 4. A Critical Analysis of the Requirements of IAS 36 - A Pre-Tax CAPM?... 134 5. A New Perspective on Fixed Asset Write-Offs - When is Earnings Management Optimal... 166

This dissertation work deals with theme of appraisement long term tangible assets in company in terms of intradepartmental bookkeeping, which company give upon voluntary base. Work is situated into five independent parts, when is the first devoted delimitation financial and intradepartmental bookkeeping and differences between them. Furthermore is mention about legislative delimitation single access to appraisement in terms of both bookkeeping. Second part is focused on substantial of meaning subject of dissertation work. Third part discusses about theoretic bases this work; define difference in appraisement that is based on prices found out on basis of court expert record against appraisement real value. Next part is devoted research, from whose coming - out designed model of appraisement real value. Follows by work evaluation, her scientific contribution to theory, practice and pedagogy.

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