15 resultados para Clothing terminology
em Universidade Federal do Rio Grande do Norte(UFRN)
Resumo:
This research work deals with the compilation of a dictionary on clothing terminology intended to be used as a pedagogic tool as part of the teaching and learning process in the Textile Engineering Course at the Federal University of Rio Grande do Norte. The main terms were selected and assessed by a team of textile teachers and students with the objective to be structured as a conceptual body of information on the following sub-areas of clothing terminology: materials (fabrics and trimmings) and products (garments). This research comprises three main steps: (a) characterization and understanding of the technical vocabulary in the clothing area as well as the identification of a pedagogic demand for a dictionary on clothing terminology, clearly expressed by the textile lecturers and students involved in the assessment of the need and validation of this project development; (b) a proposal for a specific methodology for the compilation of the dictionary which could help the communication process in the lecturing of clothing terminology and (c) based on the terminological principles and the technique of focal groups the dictionary was assessed. The technique of focal groups was used in the first step. In the second step the technique used was that of the terminological methodology adapted to the teaching approach in the Textile Course. In the third step the technique of focal groups was again utilized. It was observed that the main concern of lecturers and students is the lack of a standardized vocabulary, which renders difficult the communication process in both the teaching and learning activities as well as the professional ones in the textile industries. Various aspects, which can overlap, cause this lack of standardization. The main ones pointed out by the study team in the focal groups are: usage of regional words or expressions, usage of foreign words or expressions, analogies, and the low level of formal education, mainly among the industry workers. Another aspect to be considered is the lack of textile literature written in the Portuguese language of Brazil. This evidence shows the importance of a clothing terminology dictionary which will benefit both the education and professional activties in this field of knowledge. This dictionary will also give a substantial contribution to terminological standardization in our research field. With view to fulfill this demand, a dictionary of clothing terminology was compiled with 760 main entries, according to the modern practice in terminology with the necessary modifications concerning our needs. The result of the dictionary assessment was very assertive regarding its structure, contents and possible use in various contexts. The team work emphasized their contribution to the standardization process of the terms that proved to be one of the most important and difficult aspects of this researh work. The significance of this structured terminological dictionary was confirmed by the focal group participants relating to its use for teaching and learning activities, as a reference book, as a source of technical information and also as a tool for pedagogic studies and planning, as well as a significant collaboration to the pedagogic practices in the textile engineering course at University or any other educational institution. Besides, this dictionary can also be used to supply information within the textile field. We are aware that the present work will not exhaust the objectives of this research due to its limitations in opposition to the vast complexity demanded by the compilation of a complete work including all the areas and sub-areas of textile engineering. However, it is an important source for dissemination of concepts on the field of clothing terminology and a tool to effective standardization of the terms used in this subject field
Resumo:
This study shows the results of an exploratory-descriptive research that aimed to identify the latent dimensions of communication, as well as finding relations between such dimensions and organizational image. The sample came to a total of 267 respondents, being 89 managers or owners and 178 salespeople of clothing and footwear stores that are situated in the main five shopping centers located in Natal, capital of Rio Grande do Norte. The collection of the data was made by the use of two structuralized and validated instruments, being the answers measured in the likert scale of 6 points. For the measurement of communication it was used the instrument developed by Downs and Hazen (2002), made up of 8 latent dimensions and 32 indicators. For the image it was used the model of Mael and Ashforth (1992) that contains 5 indicators. The analysis of the data was made through of the use of statistical techniques of factorial analysis and structural equations modeling. The results of the factorial analysis demonstrated communication as being formed by five latent dimensions. The modeling, on the other hand, demonstrated to exist positive relations between communication and organizational image, whose results revealed that the image is influenced by the communication with the supervisor, by the organizational integration and as being stronger explained by the vertical communication
Resumo:
Post-menarche patients with clinical signs of vulvovaginitis were analyzed in this study, whose aims were the following: identify the frequency of C. albicans and non C. albicans species and negative results, correlate the vaginal culture for yeast with risk factors and symptomatology; compare positive and negative results for yeast in the vaginal and anal cultures; compare the positive results for C. albicans with other results found in the vaginal and anal cultures; and compare concomitant positivity for C. albicans and non C. albicans in the vaginal and anal cultures. Sample selection occurred between May, 2003 and May, 2005, and included 99 patients from Natal, Brazil. The laboratory methods used consisted of CHROMagar Candida culture medium, thermotolerance test at 42-45°C and hypertonic NaCL, in addition to the classic methods of carbohydrate assimilation and fermentation. We used absolute numbers, percentages, means of central tendency, chi-squared test (χ2) with Yates correction, Fisher s exact test and odds ratio for statistical analysis. The most frequent species was C. albicans in 69% of the cases. The positivity for Candida spp showed an association with the use of tight-fitting intimate clothing and/or synthetics, allergic diseases and the occurrence of itching, leukorrhea and erythema. Anal colonization increased the likelihood of vaginal contamination by 2.8 and 4.9 times, respectively, for Candida spp and C. albicans. When compared to the other species, C. albicans-positive anal colonization increased by 3.7 times the likelihood of vaginal positivity. These data suggest likely vaginal contamination originating in the anus
Resumo:
The significance of the body in electronic music parties as a sign for communicating and socializing among participants is the focus of this work. Qualitative research undertaken in this study seeks to investigate how sociability happens at raves and nightclubs in Natal/RN. Sociability is understood here as a play expression involving the dimensions of music, dance and party; the body, seen from a transdisciplinary approach, is understood as a symbolic instance, with its own meanings, as a result and a producer of social and as a cross between the cultural and the biological. The body has a communicative potential, is primary media. An intersection point between nature and culture, it serves as the seat of emotions and sociability, since it is through it that social relations are made. In electronic music parties, the body is interpreted based on its communication signs: clothing, accessories, body movements, tactile contact, body language, interactions between the public and dj, the dj and the public, gestures, expressive speech of emotions. Through such signs, body communication and a sense of community among participants develop sociability in the festive place and change the mood of the dancers. The Natal s electronic music parties young goer interacts on parties, adopts cheerful and receptive positions towards the other, maintains physical contact, values dance as a form of communication and lists happiness as the main feeling aroused in electronic music festivals. To achieve this result, a plurimetodological approach was used, which consisted of various methodological devices and various techniques of investigation: ethnographic observation, individual and informal interview techniques, photographic record of the scene, in-depth interview and application thirty questionnaires to patrons of electronic music parties
Resumo:
This study want to know how Josué de Castro, the two terms of a congressman, participated in the Brazilian political-ideological debate of the 1950s. For this, search the 61 speeches in the plenary of the House of Representatives and its 14 projects, analyzing them as historical documents that describe an experience, which enables the central category amalgamated the subject and his time, which breaks up the possibilities of new social practices. Unity of action and reflection, the experience of Castro in the Brazilian parliament has got on the basis of a previous flow experiences in the political-institutional and scientific. Together with the personal history, the political intellectual scenario of his time was another variable considered in the first chapter of this work. In the second chapter did an analysis of 32 speeches and projects of the first term of Josué de Castro, grouping them by thematic affinities. The 43 for the second term were discussed in the third chapter, leaving the final considerations answer the research objectives: What are the main interlocutors? What are your political positions? What are the points of rupture and continuity in his political career? Josué de Castro spoke to the Brazilian state directly to the president, some ministers and to the SUDENE, the ONU appears indirectly through the reports of his participations. His political position was a national-developmentalist who embraced the cause of self-determination of the countries, anti-imperialism, agrarian reform and regional planning, strongly inspired by Celso Furtado and San Tiago Dantas. Castro often has blended a liberal and Marxist terminology, relying on different ideologies to do support his fight against hunger
Resumo:
Parties are one of the most communicative languages, full of contents and symbolic meanings. The devotion to the saints is a kind of communication. In this thesis communicational processes, its languages and its flows are sought at the Saint Sebastian s party, at Alecrim neighborhood, in Natal/RN. The view is focused on the individuals and collective behaviors, in a dynamic which involves the saint s interlocutors at the party space, which supports the pre-novena, the novena and the procession. It tries to show through observation, ethnography and interviews the elements that composes the symbolic language present on the gestures, on the performances and bodies movements, on the clothing colors, as well as on what is said orally or in silence, on the spontaneous prayers or pre-elaborated ones, on the written messages that the devout addresses to the saint at the patron s festivity
Resumo:
In the passage of life, the labyrinth of songs and corners are propitious ways for a better comprehension, perception and incorporation of learnings that emerge from our subjectiveness in a magic caught by senses. Eyesight, taste, hearing, touch and smell in communication with the world, put us in front of cultural diversities. The ludicity accumulated by experiences promote the flow of hilarious and concrete discoveries that express themselves in work and leisure demonstrations. Such reflections emerge indicators to the problematic construction centralized in the incorporation of cultural experience knowledge to the formation process and professional interventions in this rule and area. From this significant problematic, aiming to deepen studies, we favored leisure as field of investigative production in full expansion. This, for sure, was an exercise of qualification that guided us through meander of education and made us dip into studies about the corporeity. A research in which the scenery was painted and constructed with the complicity of the culture lived with shine, colors, rhythm and drummings of one of the most present cultural cycles: carnival. Recognized as a stimulant for beauty, participation, socialization, and helped us to enter in the essence of gestures and expressions of corporeity, to think, elaborate and socialize a critic-scientific knowledge which, appropriating from the rhythm of colors, of sounds, of tonalities, of senses and of meanings impregnated in the web of life. All these things seduced the researcher, making imagination flow amid ludic-creative dialogues with the imaginary of researchers creation and production in the rule and area of leisure, education and corporeity. Option that made us outline as objective to investigate and interpret how leisure teachers-researchers, from their studies, researches and interventions, locate and incorporate the knowledge from cultural experience to the formation process and intervention of professionals in this rule and in this area, emphasizing the contributions from this knowledge to fence and qualify this praxis. So, as living each cultural scenery, each epistemological contribution was feeding the production with images of the different versions of the Brazilian breedings, creating and raising expectations and new discoveries and newcomers. With the seriousness of a scientific study, we lived an xxiii academic experience with complex intensity, rigor and coherence, eliminating, step by step, the risks and limitations always present in a work of this magnitude. However, we weren t, even for one moment, alone. Our epistemic regard always maintained mediated by the principles of a methodological approach - the Etnomethodology, that while central guide provided us clues to unveil the lived world by our people-playful , in a universe of 15 members, that allowed themselves to comprehend, comment, analyze. This way, grasping the object in interactions arised and provoked by narrative interview, it was systematically dialected by (re) interpretation of images and formulations of people-playful, enriched by their beliefs, myths, conceptions and rituals inherent to knowledge from cultural experience, which each one attuned with Brazilian and international history, in a mixture of senses echoed from songs and tales. Inspired in drummings and percussions, clothing and choreographies of gestures and expressions, in mixtures produced in unit interactions in the multiplicity shown as necessary requests to the totality of life, with ludicity the rescue of the past, the conquest of present and the construction of future was the axle guide. This rich process of scientific creation made us realize that is possible qualify and empower the praxis in the rule and area of leisure incorporating the knowledge from cultural experience. What also becomes possible is the recuperation of objective revolutionaries and changing conditions of praxis itself with the view of strengthening and triggerment of vital elements in the rule and area of leisure. We also reaffirm that from this praxis emerge elements necessary to human formation in plenitude, by the appropriation of knowledge that guide the facing of challenges of a complex and plural world that valorize education, corporeity and leisure
Resumo:
The networks terminology has been growing in different meanings, in which emergent structures coming from one not so recently typology aquired, in the 90 s, fluid shapes impelled by waves without borders of the New Information and Communication Technologies. Ever since, the pattern and the morphology are being multiply and strengthen. With this backdrop, this study deals with the Education for Environment Networks, as a political and social, educative and cultural alternative intervention, as an answer for some contemporary demands. But what are these networks? In wich way they organize themselves to germinate political actions? Where is the core of these actions? What are their limits or potentialities? These are some of the questions that are presented along the study proposed. Therefore, we have in view to unveil the network social and environmental pedagogic dimension, as an alternative proposal towards to the planetary cintzenship formation for persons and coletivity. The study employs the exploration reasearch as the analysis of the organizational reference basis and the dinamics of conections that support the dialogue among the groups that belong to the Education for Environment Networks. We conclude that the networks overcome themselves as a powerfull tool to articulate and moblize people. They establish a potential pedagogic act for political and social intervention, as an alternative proposal for the citizen formation and his world vision. We sinalize that the networks are sometimes limited by the poorness of knowledge that still remains on those who find themselves twisted on them, and on the decreasing optics by those who are absent.
Resumo:
The objective of this research is the fabrication of a composite reinforced with dyed sisal fiber and polyester matrix for application in the fields such as, fashion, clothing, interior textiles; fashion accessories are some of the examples. For the fabrication of the composite, the sisal fibers were subjected to processes such as: chemical treatment with sodium hydroxide (NaOH) in the removal of impurities; bleaching for removing the yellowish color of the natural fiber and dyeing with direct dyes to confer the colors blue, green and orange. The search for new technologies ecologically correct has become a major concern in recent decades. Studies show that composite polymer reinforced by natural fibers is suitable for a large number of applications, and its use is advantageous in terms of economic and ecological. The dyed fibers were cut to a length of 30 mm, is used in the confection of webs. For this purpose, a web preparer by immersion, developed in the Laboratory of Chemical Textile of UFRN. The composite sheets measuring 300 x 300 x3 mm were molded by compression, with unsaturated orthophthalic polyester as matrix, and the samples in sizes 150 x 25 x 3 mm were cut with the aid of a laser machine, to be subjected to traction and flexion. The mechanical properties of traction and flexion in three points were performed in the Laboratory of metal and mechanical tests of Materials Engineering of UFRN. The resulting samples from the tests were evaluated in scanning electron microscope (SEM) at CTGas RN. On the basis of the analysis of the results from the mechanical tests, it was observed that the composite had good mechanical behavior, both in traction as in flexion. Furthermore, it was observed that in the water absorption test, the samples had a different percentage among themselves, this occurred due to the variation of density found in the fibre webs. The images of the SEM showed the failures from the manufacturing process and the adhesion of fibre/matrix. When the samples were prepared with the dyed fibers to be applied in fashion, the results were positive, and it can be concluded that the main objective of this work was achieved
Resumo:
The main objective of this research was the development and characterization of conventional and modified cationic asphalt emulsions. The asphalt emulsions were developed by using the Petroleum Asphalt Cement (CAP 50-70) from Fazenda Belém (Petrobras -Aracati-Ce). The first step in this research was the development of the oil phase (asphalt + solvent) and the aqueous phase (water + emulsifying agent + acid + additives), separately. During the experiments for the obtaining of the conventional asphalt emulsion, the concentration of each constituent was evaluated. For the obtaining of the oil phase, kerosene was used as solvent at 15 and 20 wt.%. For the development of the aqueous phase, the emulsifying agent was used at 0.3 and 3.0 wt.%, whereas the acid and the additive were set at 0.3 wt.%. The percentage of asphalt in the asphalt emulsion was varied in 50, 55, and 60 wt.% and the heating temperature was set at 120 °C. The aqueous phase in the asphalt emulsion was varied from 16.4 to 34.1 wt.% and the heating temperature was set at 60 °C. After the obtaining of the oil and the aqueous phases, they were added at a colloidal mill, remaining under constant stirring and heating during 15 minutes. Each asphalt emulsion was evaluated considering: sieve analysis, Saybolt Furol viscosity, pH determination, settlement and storage stability, residue by evaporation, and penetration of residue. After the characterization of conventional emulsions, it was chosen the one that presented all properties in accordance with Brazilian specifications (DNER-EM 369/97). This emulsion was used for the development of all modified asphalt emulsions. Three polymeric industrial residues were used as modifier agents: one from a clothing button industry (cutouts of clothing buttons) and two from a footwear industry (cutouts of sandals and tennis shoes soles), all industries located at Rio Grande do Norte State (Brazil).The polymeric residues were added into the asphalt emulsion (1 to 6 wt.%) and the same characterization rehearsals were accomplished. After characterization, it were developed the cold-mix asphalts. It was used the Marshall mix design. For cold-mix asphalt using the conventional emulsion, it was used 5, 6 and 7 wt.% asphalt emulsion. The conventional mixtures presented stability values according Brazilian specification (DNER-369/97). For mixtures containing asphalt modified emulsions, it was observed that the best results were obtained with emulsions modified by button residue
Resumo:
Advertising text has been a subject of many investigations, because of its multimodal universe. Embodied by a linguistic and discursive materiality laying on scene persuasion, argumentation and power imagery of multissemiotics elements, the advertising text acts as an instrument of power, creating and destroying, promising and denying (CARVALHO, 2007). Advertising not only invites us to act for it, but directs us to look at it. It was under this moving look - of charm and interrogations - that discussions raised in this research were born. Investigations are directed to the school environment, in special, for the discursive advertising domain in Portuguese Language Textbook. It is from this environment that was born our research whose main objective is to analyze how does the didactic transposition of textual genres, described by Marcuschi (2008) as belonging to the "advertising" discourse domain (focusing on advertising genre) in didactic books teaching Portuguese Language before and after the advent of the PCN. Textbooks taken as reference for the study are historically situated in the 90s of the twentieth century and 10 century. Such books refer to elected 7th and 8th grades, currently corresponding to the 8th and 9th grades of elementary school. The choice is justified by the fact that in these Textbook teaching series the presence of advertising domain is recurrent and "didactized". In addition, we are also concerned in analyzing books that circulated around us and our regional reality. Hence, we elected books that were used by two public high schools: Municipal School Clementina Ana da Conceição in Jaçanã city in the Rio Grande do Norte state, State School for Elementary and High school Carlota Barreira in Areia city, Paraíba state. In our research the following categories of analysis were highlighted: (1) presence of advertising in DB, (2) fluctuation terminology: concepts and classifications; (3) The complexity of concepts facilitation, (4) what they propagate, and from which nature are the explored advertisements. From our analysis, we observe how the treatment of textual "advertising" genres have been inserted into Textbooks, and how occurs, in general, their didactic transposition. Focusing on the issue of fluctuating terminology, we noted the difficulty in drawing boundaries between the genres of advertising domain in the Textbooks. However, this also would result in the complexity - in the field of scientific knowledge - of delimiting genres of the same domain. To accomplish our studies, it was required a thorough and systematic dialogue with theories regarding the concept of "Didactic Transposition", due to the theoretical Chevallard Yves (1991), research on the textual genres - Bezerra (2005), Marcuschi (2008), Bazerman (2005), Swales (2004), among others - and studies involving the field of "Advertising" - Sandmann (2002), Carvalho (2007) and others
Resumo:
The complex behavior of a wide variety of phenomena that are of interest to physicists, chemists, and engineers has been quantitatively characterized by using the ideas of fractal and multifractal distributions, which correspond in a unique way to the geometrical shape and dynamical properties of the systems under study. In this thesis we present the Space of Fractals and the methods of Hausdorff-Besicovitch, box-counting and Scaling to calculate the fractal dimension of a set. In this Thesis we investigate also percolation phenomena in multifractal objects that are built in a simple way. The central object of our analysis is a multifractal object that we call Qmf . In these objects the multifractality comes directly from the geometric tiling. We identify some differences between percolation in the proposed multifractals and in a regular lattice. There are basically two sources of these differences. The first is related to the coordination number, c, which changes along the multifractal. The second comes from the way the weight of each cell in the multifractal affects the percolation cluster. We use many samples of finite size lattices and draw the histogram of percolating lattices against site occupation probability p. Depending on a parameter, ρ, characterizing the multifractal and the lattice size, L, the histogram can have two peaks. We observe that the probability of occupation at the percolation threshold, pc, for the multifractal is lower than that for the square lattice. We compute the fractal dimension of the percolating cluster and the critical exponent β. Despite the topological differences, we find that the percolation in a multifractal support is in the same universality class as standard percolation. The area and the number of neighbors of the blocks of Qmf show a non-trivial behavior. A general view of the object Qmf shows an anisotropy. The value of pc is a function of ρ which is related to its anisotropy. We investigate the relation between pc and the average number of neighbors of the blocks as well as the anisotropy of Qmf. In this Thesis we study likewise the distribution of shortest paths in percolation systems at the percolation threshold in two dimensions (2D). We study paths from one given point to multiple other points. In oil recovery terminology, the given single point can be mapped to an injection well (injector) and the multiple other points to production wells (producers). In the previously standard case of one injection well and one production well separated by Euclidean distance r, the distribution of shortest paths l, P(l|r), shows a power-law behavior with exponent gl = 2.14 in 2D. Here we analyze the situation of one injector and an array A of producers. Symmetric arrays of producers lead to one peak in the distribution P(l|A), the probability that the shortest path between the injector and any of the producers is l, while the asymmetric configurations lead to several peaks in the distribution. We analyze configurations in which the injector is outside and inside the set of producers. The peak in P(l|A) for the symmetric arrays decays faster than for the standard case. For very long paths all the studied arrays exhibit a power-law behavior with exponent g ∼= gl.
Resumo:
Stroke is a neurological dysfunction of vascular origin that causes physical impairments and disabilities. Brazil leads the statistics stroke mortality among Latin American countries, demonstrating still be a neglected disease in this country. The incidence is related to risk factors and still is great misinformation in our country about stroke, treatment and prophylaxis. The aim of this study was to assess the degree of knowledge about stroke and patients need to use educational booklet for physiotherapy. The sample consisted of 53 patients, 22 females and 31 males, mean age 56.2 ± 10.9 years. Patients were evaluated by completing questionnaires, observing the socio-demographic and clinical aspects, neurological assessment, functional assessment, knowledge of pathology and presenting educational booklet. The data were analyzed using the chi-square test. According to the results, it was observed that the patients had not enough knowledge about the terminology, complications and warning signs of stroke, were not aware and did not perform the proper positioning of the limb and transfers, however, were aware and performed the stretching maneuvers. This reveals the need to implement policies that lead to information about stroke population. Following discharge from outpatient physical therapy using educational booklets with guidelines on positioning, stretching exercises and transfer is important in functional rehabilitation and encouraging independence of the individual affected by stroke
Resumo:
This paper discusses the expression of informality in contemporary capitalism. Thematic of relevance to the analysis of the reality of work today and the logic that moves the capital, its real presence in the lives of individuals. The street trading of Pau dos Ferros town, popularly known as "street market" was chosen as the search space. The main objective is to seize and examine the articulations and logic, present in the configuration of the street trading of this city, located in the state of Rio Grande do Norte, explaining the functionality of informality for capitalist accumulation, but also for the reproduction of segments of the working class. Our analysis is based in the perspective of totality, trying to grasp the historical determinations of the phenomenon in focus. It includes the analysis of the mechanisms used by the capital to reproduce itself in the current historical context, which has been implicated in the composition of the labor markets of different countries and in various forms of exploitation to which workers in general are subject. It also means discussing the development of capitalism in Brazil, the logic that permeates its dependence, and especially the use of over-exploitation of labor, as a lever for internal accumulation. The course of investigation consisted of theoretical research to form the basis of theoretical and methodological analysis and to outline the context in which our research object is inserted, and field research conducted in two phases: systematic observation, which allowed to map traders features and the infrastructure of commerce, and the conduction of interviews with key informants. The material collected was scrutinized according to analytical scheme inspired by the content analysis. Among the main considerations developed from the research process we include: the street trading of Pau dos Ferros remains shrouded in the majority sale of agricultural products, this demonstrates the structural characteristics of the region. However, the supply of this product is no longer restricted to the excess of small local producers. The presence of the dealer changed the distribution of the product, streamlining it. In parallel, business practices are developed, practices in which traded goods (industrial) reflect the moment of capitalist restoration, a larger business network. The reflections also made it possible to show that street trading follows developing on the basis of informal work, which gains functionality to the system, as it is configured as a space commonly used to drain part of the production, of industries (clothing/shoes), especially if the distribution is considered as an essential element of the complex process that aims at capital appreciation. This activity has been functioning as a place of employment and income generation for the subjects who are away from formal employment, masking, this way, unemployment, moreover, they allow them to continue as consumers. Such expressions reflect the ability and the logic of capital to expand and aggregate into so many realities. It is underway today, the logic that has led many workers to join the project of domination of capital, by the illusory chance to become capitalists. The aim has been to turn the subject into a consumer and the worker an enterprising
Resumo:
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