Cart��es de sauda����es em l��ngua inglesa: uma pr��tica de letramento em an��lise

This research aims at studying the use of greeting cards, here understood as a literacy practice widely used in American society of the United States. In American culture, these cards become sources of information and memory about people���s cycles of life, their experiences and their bonds of sociability enabled by means of the senses that the image and the word comprise. The main purpose of this work is to describe how this literacy practice occurs in American society. Theoretically, this research is based on studies of literacy (BARTON, HAMILTON, 1998; BAYHAM, 1995; HAMILTON, 2000; STREET, 1981, 1984, 1985, 1993, 2003), the contributions of social semiotics, associated with systemic-functional grammar (HALLIDAY; HASAN 1978, 1985, HALLIDAY, 1994, HALLIDAY; MATTHIESSEN, 2004), and the grammar of visual design (KRESS; LEITE-GARCIA, VAN LEEUWEN, 1997, 2004, 2006; KRESS; MATTHIESSEN, 2004). Methodologically, it is a study that falls within the qualitative paradigm of interpretative character, which adopts ethnographic tools in data generation. From this perspective, it makes use of ���looking and asking��� techniques (ERICKSON, 1986, p. 119), complemented by the technique of "registering", proposed by Paz (2008). The corpus comprises 104 printed cards, provided by users of this cultural artifact, from which we selected 24, and 11 e-cards, extracted from the internet, as well as verbalizations obtained by applying a questionnaire prepared with open questions asked in order to gather information about the perceptions and actions of these cards users with respect to this literacy practice. Data analysis reveals cultural, economic and social aspects of this practice and the belief that literacy practice of using printed greeting cards, despite the existence of virtual alternatives, is still very fruitful in American society. The study also allows users to comprehend that the cardholders position themselves and construct identities that are expressed in verbal and visual interaction in order to achieve the desired effect. As a result, it is understood that greeting cards are not unintentional, but loaded with ideology and power relations, among other aspects that are constitutive of them.

Evolu����o da terminoliga princ��pio cont��bil 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