Evolução da terminoliga princípio contábil baseada na Escola Norte-Americana

This research has as objective of study the evolution of the accountancy princliple terminology which is present in the accounting conceptual framework. The scene of this research will have as target the North American School of Accounting. The choice of the searched terminology is its relevance in the study of the Accounting Theory. To understand the evolution of the accountancy thought, will be boarded: the influence of the Feudal System and the Mercantilism in the European economic conception; the importance of the Industrial Revolution in the beginning of the accounting standards and the influence of England in the formation of the North American School of Accounting. With relation to U.S.A., the development of the economic-financial scene of the American society will be evaluated, focusing the contribution in the search of the construction of an applied theoretical framework to the Accounting. The economic-financial development of U.S.A. provided the sprouting of new users with specific necessities. The necessity of the user for useful information for the decision taking, unchained the process of research directed toward the establishment of an applied Accountancy terminology. In this process, the paper exerted for the responsible accountancy organisms for the accounting standards will be boarded, as well as the professionals associations which had invested in researches, aiming at to elaborate a body of accountancy principles and to adjust the accountancy procedures to the necessities of the users. To reach the research objective, a bibliographical revision in specialized literature will be effected, adopting the historical method, in the period that understands the development of the North American School of Accounting. As result of the research, it can conclude that the evolution process of the terminology which is studied presents a structural logical problem, because the impossibility of the construction of a theoretical framework, having as bases the principle terminology. The impossibility occurred in function of the reach attributed to the term, which made a difficult in its application in the elaboration of the accountancy procedures

Les lauriers sont coupés: a exibição do pensamento e da linguagem

Ce travail a comme point de départ l’oeuvre Les lauriers sont coupés, de l’écrivain Edouard Dujardin. Le livre, écrit en 1887, n’est devenu connu qu’en 1924, lorsque James Joyce a déclaré s’inspirer de cette œuvre pour écrire le monologue de Molly Bloom, personnage d’Ulysse, en utilisant une technique nommée monologue intérieur, qu’aucun écrivain n’avait jusqu’alors utilisée. Dujardin s’est proposé d’écrire un livre où le personnage dévoile sa pensée avant même de subir une quelconque censure. Ecrit à la fin du siècle, Les lauriers sont coupés présente des caractéristiques du symbolisme: la synesthésie, la musicalité, le jeu de mots et la subtitution du sentiment, propre aux romantiques, par les sens. Pour une génération d’écrivains ayant vécu à Paris à la fin du siècle, la métaphore est remplacée par la métonymie. Dans ce sens, notre auteur se trouve inséré dans son temps, c’est-à-dire, à la fin du XIXe siècle, subissant l’influence de Mallarmé et de Wagner dans l’écriture de son oeuvre. A Canção dos Loureiros, titre de la traduction en portugais d’Élide Valarini (1989), de l’oeuvre Les lauriers sont coupés, a été analysée, en essayant à la fois d’identifier les éléments du Symbolisme et de montrer que l’auteur, en écrivant cette œuvre, suppose que le lecteur, partage la pensée du personnage principal en employant la technique du monologue intérieur. Outre cette analyse, nous faisons la traduction en portugais d’un essai de Dujardin, qui n’avait pas été traduit jusqu’à présent et où il a pu lui-même revoir son œuvre et où il explique comment il a eu l’idée de travailler la technique adoptée ainsi que la réception de cette œuvre auprès de ses contemporains.

Ser-tão de Buriti: o corpo de noturno rumor (a poética de Guimarães Rosa e o pensamento literário contemporâneo)

This thesis is to analyze the fictional texture of Buriti, novella by Guimarães Rosa, which makes part of Corpo do Baile. Gilles Deleuze‘s philosophical background as well as similar theorists such as Mircea Eliade, Derrida, Bataille, Foucault, Blanchot and Nie-tzsche constitute the main reference, as example of Guimarães Rosa‘s problematizing writing, since they present as basic element of thought the desterritorialization of con-cepts, standards and institutionalized knowledge by the dominant literary language. Along with the theoretical perspective of current alterity on these authors, Buriti is crossed by one aesthetics substantiated with a multiplicity of narrative points of view, opening gaps to other non-sacralized, nomadic voices, using polyphony as a way of breaking and destabilizing crystallized truths related to the canons of mother tongue. Interwoven by a poetic side of transgression, the narrative of Buriti finds especially marked by the signs of the backlands and of the night, which rhizomatically point to a sense of infinity, eternity, loneliness, vertigo before the abyssal, evoking the singularity of a ser-tão before the night, "the body of nocturnal rumor." The nights in the backlands in Buriti give rise to the emergence of a state of subjectivity, the ser-tão, whose nature is shown as a space of communion of the various beings that humans put on the same level of other living beings, setting up a sharing cosmic territory, enjoyment between pain and pleasure, between death and life. It is the night in the darkness, the shadows, the ser-tão is exposed, the being in his depth, facing himself with his internal rumors, which project themselves through the noise, the sound amplified by the vastness of the night at the desert backlands. "The backlands is the night." (ROSA, 1988, p.92).

Ser-tão de Buriti: o corpo de noturno rumor (a poética de Guimarães Rosa e o pensamento literário contemporâneo)

This thesis is to analyze the fictional texture of Buriti, novella by Guimarães Rosa, which makes part of Corpo do Baile. Gilles Deleuze‘s philosophical background as well as similar theorists such as Mircea Eliade, Derrida, Bataille, Foucault, Blanchot and Nie-tzsche constitute the main reference, as example of Guimarães Rosa‘s problematizing writing, since they present as basic element of thought the desterritorialization of con-cepts, standards and institutionalized knowledge by the dominant literary language. Along with the theoretical perspective of current alterity on these authors, Buriti is crossed by one aesthetics substantiated with a multiplicity of narrative points of view, opening gaps to other non-sacralized, nomadic voices, using polyphony as a way of breaking and destabilizing crystallized truths related to the canons of mother tongue. Interwoven by a poetic side of transgression, the narrative of Buriti finds especially marked by the signs of the backlands and of the night, which rhizomatically point to a sense of infinity, eternity, loneliness, vertigo before the abyssal, evoking the singularity of a ser-tão before the night, "the body of nocturnal rumor." The nights in the backlands in Buriti give rise to the emergence of a state of subjectivity, the ser-tão, whose nature is shown as a space of communion of the various beings that humans put on the same level of other living beings, setting up a sharing cosmic territory, enjoyment between pain and pleasure, between death and life. It is the night in the darkness, the shadows, the ser-tão is exposed, the being in his depth, facing himself with his internal rumors, which project themselves through the noise, the sound amplified by the vastness of the night at the desert backlands. "The backlands is the night." (ROSA, 1988, p.92).

Análise conceitual e pensamento crítico: uma relação complementar na enfermagem

ENDERS, Bertha Cruz ; BRITO RS ; MONTEIRO, Akemi Ywata. Analise conceitual e pensamento critico: uma relacao complementar na enfermagem. Rev Gaucha Enferm, Porto Alegre (RS) 2004 dez;25(3):295-305.

Análise conceitual e pensamento crítico: uma relação complementar na enfermagem

O propósito deste trabalho é mostrar a relação entre o processo de análise conceitual e as habilidades de pensamento crítico na enfermagem. Utilizando uma abordagem de ensaio discursivo, argumenta-se que a técnica de análise conceitual promove a criticidade em alunos de enfermagem. Os passos da atividade de análise são examinados quanto às operações cognitivas neles inseridas e que representam habilidades de raciocínio crítico. Reflete-se sobre a análise conceitual como atividade didática na promoção do pensamento crítico em uma experiência com alunos de graduação. Conclui-se que os dois processos se complementam no repensar e no enfrentamento de desafios na enfermagem