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The objective of IAS 36 is to guide a company on how to apply procedures to ensure that its assets are carried at no more than their recoverable amount. The standard IAS 36 is however obscure and full of gaps to be filled with assumptions made by the CFO. Considering the obscurity of IAS 36, the audit of goodwill impairment tests and possible write downs can have different outcomes depending on the relationship between the auditor and CFO. This paper contributes to the literature by investigating how the auditor-CFO relationship influences the audit of goodwill impairment tests and possible write downs. The primary data consist of eight semi-structured interviews with four auditor-CFO pairs, in four Swedish listed companies. The auditor- CFO relationship and related negotiations are found to highly influence the audit of goodwill impairment tests and possible write downs. The findings indicate that the respondents view the auditor-CFO relationship as being proactive. Depending on what role the auditor is ascribed in the relationship by the CFO, the goodwill impairment tests and possible write downs have a different outcome, where optimistic values of the impairment tests are either upheld by implementation of relevant strategies or write downs are conducted.

This thesis focuses on literacy in children aged 11-12. The overriding purpose is to describe the specific competencies that children employ in their daily use of writing. What do they do with writing and how do they do it? The theoretical framework is primarily the strand of literacy research that belongs to the field of New Literacy Studies, where literacy is understood as socially and contextually related. The study also draws on ethnomethodology in the sense that the object of study is the daily actions through which we construct our lives and negotiate identities. Two children, a boy and a girl, with different socio-economic backgrounds and family situations were observed at home, in school and during freetime activities for more than a year through an ethnographic research approach. The thesis identifies the different competencies that the children activate. In one case competencies involving oral skills are primarily used as resources in problem solving, while writing and reading are used to solve similar problems as a matter of course in the other case. The thesis also shows that a common use of writing is to regulate and organise everyday and special activities such as planning Christmas gifts and to write reminders that school tasks need to be completed andreported. In terms of materiality, writing is available in more or less conventionalised formats. Common formats for everyday written products are sheets of paper in different sizes (A4 to post-it notes), or digital screens (computer, TV, mobile phone). The school whiteboard has a special materiality and is the material source of a great many of the everydaywritten products.

The subject of reading and writing difficulties has been a research object sin- ce the 40's and it ́s come a long way in what should happen and how to act however, it is still children who do not get the help that is needed in pre- school and pre-school classes. This study has sought to identify the difficulty of educators and teachers to detect early-stage problems. Children with reading and writing difficulties do not only have difficulty in school, but the other social interaction with other children / adults can be af- fected. This topic can create exclusion and bullying if it is not handled properly. When will these problems be discovered and by whom, this study shows how the preschool can / should work with reading and writing difficulties and what problems it is for the educators to do this. The study of this study has been conducted through a questionnaire and per- sonal dissociations with special educators, pre-school teachers and pre-school educators. A total of seven people were interviewed and they worked with children between three to six years, interviews were conducted in an area where the educators felt safe and comfortable.The study includes privacy and confiden- tiality and all names are fictive. Interviews were played in and then written clean and all the answers in the study were categorized and you could see that the special educators, pre- school teachers and pre-school educators worked in accordance with the Bornholm Model, Karlstadsmodellen and Fonomix. It has emerged from the study that it is communication with images and signs that is the strategy that the preschoolers primarily use to include, develop and communicate with the children. Educators highlight some problems in preschool to handle these issues. The lack of tools is often mentioned, but they work with what they can and it me- ans work with dumbbells, rhymes, frames and songs. Knowledge about this subject is substandard according to the survey with the educators, even time is part of the problems. Some have discovered shortcomings in reading and writing in children wit- hout taking any action. A problem that is becoming increasingly current is how to detect reading and writing difficulties-in children whose parents do not speak the Swedish lan- guage, and here the special educators, pre-school teachers and pre-school educators must rely on the parents. The survey shows that there are shortcomings in education, the lack of tools and the time to deal with the problems is often mentioned in this study. / Ämnet läs och skrivsvårigheter har varit ett forskningsobjekt sedan 40-50- talet och man har kommit långt i vad som bör ske och hur man ska agera, men ändå så är det barn som inte får den hjälp som behövs i förskolan och förskoleklass. Denna studie har strävat efter att få fram vad som är svårigheten bland peda- goger och lärare för att upptäcka problemen i tidigt stadie. Barn som har läs och skrivsvårigheter får inte bara svårigheter i skolan utan det övriga sociala samverkan med andra barn/vuxna kan påverkas. Detta ämne kan skapa utanförskap och mobbing om det inte hanteras på rätt sätt. När ska dessa problem upptäckas och av vem, denna studie visar på hur förskolan kan/ska jobba med läs och skrivsvårigheter och vilka problem det är för pedagogerna att utföra detta. Undersökningen till denna studie har utförts genom ett frågeformulär och personliga diskussioner med specialpedagoger, förskollärare och pedagoger i förskoleklass Sammanlagt intervjuades sju personer och de jobbade med barn mellan tre till sex år , intervjuerna genomfördes i ett område där pedagogerna kände sig trygga och bekväma. Studien innefattas av sekretess och tystnadsplikt och alla namn är fiktiva. Intervjuerna spelades in och skrevs sedan rent och alla svaren i studien kate- goriserades upp och man kunde se att de jobbade i enlighet med Born- holmsmodellen, Karlstadsmodellen. Det har framkommit av undersökningen att det är kommunikation med bilder och tecken som är strategin som förskollärarna främst använder sig av för att inkludera, utveckla och kommunicera med barnen. Pedagoger belyser problem inom förskolan för att kunna hantera dessa frågor. Avsaknad av hjälpmedel nämns ofta, men de jobbar med det kan och det in- nebär arbete med munövningar, rim, ramsor och sång . Några har upptäckt brister i läs och skriv hos barn utan att vidtaga några åtgärder. Ett problem som aktualiseras mer och mer är hur man upptäcker läs och skriv svårigheter hos barn som ej har svenska talade föräldrar, och här måste man förlita sig till barnets föräldrar i hög utsträckning. Undersökningen visar att det finns brister i utbildningen och avsaknaden av verktyg/hjälpmedel och tiden för att hantera problemen nämns ofta i denna studie.

Made available in DSpace on 2014-06-11T19:32:46Z (GMT). No. of bitstreams: 0 Previous issue date: 2010-07-22Bitstream added on 2014-06-13T18:44:11Z : No. of bitstreams: 1 giovani_f_dr_arafcl.pdf: 3117988 bytes, checksum: 251d80d375f9a263372c9813c7daa09e (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP) / O presente estudo tem por objetivo conhecer o percurso ontogenético dos gêneros discursivos escritos pelo qual passam as crianças durante o processo de apropriação da escrita e refletir sobre eles. Para isso, foram acompanhadas direta e indiretamente três salas de alfabetização. Em uma delas, foi realizado um trabalho coletivo entre a professora e a pesquisadora durante todo o ano letivo de 2007. As duas outras salas passaram a receber a visita da pesquisadora, uma vez ao mês, a partir do segundo semestre do referido ano. Nas três salas visitadas mensalmente, foram produzidas oficinas, cujo produto resultou na produção de textos escritos pelas crianças. Partindo do princípio de que as micro-histórias podem ser peças importantes para desvendar e descobrir elementos importantes sobre a macro-história, escolhemos como metodologia de pesquisa o paradigma indiciário para, através de indícios singulares, nos dar pistas sobre a apropriação do gênero discursivo escrito por estas crianças. Por não querer perder de vista a história do sujeito autor nesse processo, limitamos a análise à produção escrita de três crianças, cada uma sendo representante de sua sala de alfabetização. Através dos indícios deixados pelos sujeitos, pudemos perceber que cada criança priorizou um elemento da engrenagem gênero discursivo, e essa ênfase se deu graças ao tipo de vivência e diálogo que foi possível a cada uma delas estabelecer com os gêneros do discurso. Assistimos o processo de V. priorizando, em suas escritas, o elemento tema, numa tentativa alucinada de reproduzir o que foi visto e devolver a palavra que a escola, representada por sua professora, queria ouvir. Observamos o processo de J. que priorizava a estrutura composicional, uma vez que esta era a forma priorizada pelo trabalho com alfabetização de sua professora. Por fim, acompanhamos F. enfatizando o estilo em suas... / In spite of the fact that only three student were presented in this work, because they represent typical cases, the investigation of genre acquisition all the time were analyzing and interpreting all material produced by all the sudents. The teacher’s methodological approach and behavior were considered always as a parameter to interpret the children written production. At the end of this research, we got the conclusion that the appropriation of genres in written production by children at school is unique, unrepeatable and singular. In the acquisition of genre structure, the teacher’ role is fundamental as the presence of the other in dialoguing with the texts and the students. According to Bakhtin, genre is life and therefore it is not possible to purify it or to frame it in previously determined rules. As a consequence, the acquisition of genre by the children is process with individual characteristics. It is not possible to repeat it with different subjects. During the process, the children make use of inter-genres strategies in writing stories, what corresponds to our initical expectation. With this information, we could produce a better definition of an ethical and an aesthetical subject. The first takes into account only the value of the information he gets fron the knowledge of genres in written production, but the second goes further and expects a direct dialog with the interlocutor of his text. Ethical and aesthetical subject are not educated by themselves. It is necessary the presence of somebody else, the other, to whom a dialog must be always present and real. The process of interaction between the teacher and students is the guarantee of the success

Made available in DSpace on 2014-06-11T19:29:03Z (GMT). No. of bitstreams: 0 Previous issue date: 2004-03-08Bitstream added on 2014-06-13T19:37:52Z : No. of bitstreams: 1 paixao_kmg_me_assis.pdf: 439235 bytes, checksum: 6836758eb5d229d2269f1d42ff83eae1 (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / A presente pesquisa se propõe a analisar e discutir criticamente as concepções e práticas presentes na educação infantil, especificamente, no trabalho pedagógico desenvolvido com crianças entre 5-6 anos, a partir de um estudo de caso (uma turma) em uma escola de educação infantil pública da cidade de Marília-SP. Tendo em vista o processo de reconhecimento da educação infantil como primeiro nível da educação básica a partir da L.D.B de 1996, o que, para nós, vem sendo interpretado enquanto justificativa e necessidade da presença nas instituições de educação infantil - especificamente, na faixa etária por nós analisada (5-6 anos), por ser este período anterior à entrada da criança no Ensino Fundamental - de uma pedagogia preocupada em iniciar, o quanto antes, o processo de alfabetização. Ou seja, uma pedagogia preocupada com uma criança que virá a ser e que não o é hoje, tornando-se, desta forma, antecipadora do processo de escolarização, sem necessariamente resguardar a especificidade da primeira infância. Para tanto, utilizamo-nos da pesquisa de tipo de etnográfico a fim de construir instrumentos que nos possibilitassem conhecer o cotidiano desta escola e as relações estabelecidas entre crianças, professora e direção, a partir da pedagogia presente neste cotidiano. Desta forma, realizamos observações ao longo de um ano letivo da turma analisada, entrevista com a professora desta turma, análise de documentos tais como: plano educacional e planejamento semanal da professora, que foram analisados qualitativamente, focalizando as concepções sobre criança, sobre o papel do professor e a prática... / The article intends to analyze and discuss critically the conceptions and present practices in children's education, specifically in pedagogical work developed with 5-6 years old children, from a study of case (a class) in a public pre-school in the city of Marília-SP. Having in view the recognition process of the children's education as first level of the basic education from L.D.B. (Direction and Basis Law) in 1996, which, for us, has being interpreted while justification and necessity of presence in the children's education institutions - specifically, in the age group analyzed by us (5-6 years old), due to this period be previous to the ingression of the children in the Elementary School - of a pedagogy worried at beginning, as soon as possible, the process of teaching to read and write In other words, a pedagogy worried about a child that will become and that is not today, getting, in this way, anticipant of the process of schooling, without necessarily guard the specificity of the first childhood. Therefore, we utilized the research of the type of etnograph in order to construct instruments that allow us to know the quotidian of this school and the established relations among children, teachers and direction, from the pedagogy present in this quotidian. Thus, we effectuated observations along one school year of the analyzed class, interview with the teacher of this class, analysis of documents such as: educational plan and weekly planning ...(Complete abstract, click electronic access below)

Orientador: Luiz Carlos Cagliari / Banca: João Wanderley Geraldi / Banca: Claudia Raimundo Reyes / Banca: Maria Silvia Cintra Martins / Banca: Marina Célia Mendonça / Resumo: O presente estudo tem por objetivo conhecer o percurso ontogenético dos gêneros discursivos escritos pelo qual passam as crianças durante o processo de apropriação da escrita e refletir sobre eles. Para isso, foram acompanhadas direta e indiretamente três salas de alfabetização. Em uma delas, foi realizado um trabalho coletivo entre a professora e a pesquisadora durante todo o ano letivo de 2007. As duas outras salas passaram a receber a visita da pesquisadora, uma vez ao mês, a partir do segundo semestre do referido ano. Nas três salas visitadas mensalmente, foram produzidas oficinas, cujo produto resultou na produção de textos escritos pelas crianças. Partindo do princípio de que as micro-histórias podem ser peças importantes para desvendar e descobrir elementos importantes sobre a macro-história, escolhemos como metodologia de pesquisa o paradigma indiciário para, através de indícios singulares, nos dar pistas sobre a apropriação do gênero discursivo escrito por estas crianças. Por não querer perder de vista a história do sujeito autor nesse processo, limitamos a análise à produção escrita de três crianças, cada uma sendo representante de sua sala de alfabetização. Através dos indícios deixados pelos sujeitos, pudemos perceber que cada criança priorizou um elemento da engrenagem gênero discursivo, e essa ênfase se deu graças ao tipo de vivência e diálogo que foi possível a cada uma delas estabelecer com os gêneros do discurso. Assistimos o processo de V. priorizando, em suas escritas, o elemento tema, numa tentativa alucinada de reproduzir o que foi visto e devolver a palavra que a escola, representada por sua professora, queria ouvir. Observamos o processo de J. que priorizava a estrutura composicional, uma vez que esta era a forma priorizada pelo trabalho com alfabetização de sua professora. Por fim, acompanhamos F. enfatizando o estilo em suas... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: In spite of the fact that only three student were presented in this work, because they represent typical cases, the investigation of genre acquisition all the time were analyzing and interpreting all material produced by all the sudents. The teacher's methodological approach and behavior were considered always as a parameter to interpret the children written production. At the end of this research, we got the conclusion that the appropriation of genres in written production by children at school is unique, unrepeatable and singular. In the acquisition of genre structure, the teacher' role is fundamental as the presence of the other in dialoguing with the texts and the students. According to Bakhtin, genre is life and therefore it is not possible to purify it or to frame it in previously determined rules. As a consequence, the acquisition of genre by the children is process with individual characteristics. It is not possible to repeat it with different subjects. During the process, the children make use of inter-genres strategies in writing stories, what corresponds to our initical expectation. With this information, we could produce a better definition of an ethical and an aesthetical subject. The first takes into account only the value of the information he gets fron the knowledge of genres in written production, but the second goes further and expects a direct dialog with the interlocutor of his text. Ethical and aesthetical subject are not educated by themselves. It is necessary the presence of somebody else, the other, to whom a dialog must be always present and real. The process of interaction between the teacher and students is the guarantee of the success / Doutor

Orientador: Ines Signorini / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Estudos da Linguagem / Made available in DSpace on 2018-08-12T13:41:41Z (GMT). No. of bitstreams: 1 Behling_Janaina_M.pdf: 1000890 bytes, checksum: ac6ff74aa94ca0bb5b7423c21334213a (MD5) Previous issue date: 2008 / Resumo: Este trabalho partiu da necessidade de estudar mais detalhadamente a produção e análise de resumos de comunicação, gênero textual típico de comunidades científicas como a Associação Brasileira de Linguística. Compreender os resumos de comunicação como gêneros textuais implica no reconhecimento de que estes textos são, principalmente, resultados de ações tipificadas que dão formas a intenções compartilhadas por membros de determinada Comunidade Científica. Utilizando os conceitos de comunidade discursiva de John Swales, faz-se pertinente um estudo de gêneros textuais que diga sobre seu contexto de produção, levando em conta o conceito de agenciamento da escrita postulado por Charles Bazerman, que diz respeito aos modos pelos quais os gêneros são recursos evidenciadores de inúmeros 'liames' pelos quais a escrita constitui e é constituída em comunidades específicas. Apresenta-se a relação de mais de mil resumos publicados nos encontros da Abralin ocorridos nos anos de 1994, 2001 e 2005. Foi possível observar, na análise de alguns resumos representativos, que estes textos são resultado de agenciamentos da escrita científica, dada a necessidade de se publicar teses de pesquisa nas comunidades de linguístas. Tais publicações apresentam reflexões sobre a condição humana dos pesquisadores da linguagem, estando eles, necessariamente, em contado com o (des)conhecido, na iminência de descobertas fragmentadas. / Abstract: This work stemmed from the need to study more closely the production and analysis of summaries of communication, textual types of typical scientific communities as the Brazilian Association of Language. Understanding the summaries of means textual communication genres as the recognition that these texts are, primarily, results from actions that give ways typified the intentions shared by members of a particular scientific community. Using the concepts of community discourse of John Swale, it is pertinent to a study of textual genres that part of the context of production, taking into account the concept of the agency's written postulated by Charles Bazerman, which concerns the ways in which the genera resources are evidence of many 'read' by which the writing is and is formed in specific communities. It shows the ratio of over one thousand abstracts published in the meetings of ABRALIN occurred in 1994, 2001 and 2005. It was possible to observe, to analyze some short covering, that these texts are the result of scientific agencies of writing, given the need to publish theses in the search for linguistic communities. Such publications have thoughts about the human condition of the researchers of language, with them, necessarily, to contact with the (un) known, on the verge of discoveries fragmented. / Mestrado / Lingua Materna / Linguistica Aplicada

The thesis deals with inventory management in Rhiag Group. It is particularly focused on enhancement of model which is used for relocation of goods within the group. Purpose of this model is to improve allocation efficiency measured by items write-off value. Initially, author describes making of database which enables quantifying benefits of relocation, followed by testing of optimal relocation algorithm settings and determinig maximal delivery values for each relocation flow. In conclusion, optimal parameters of the model are recommended and benefits for Rhiag Group are estimated.

No description available.