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

Alternância no uso dos modos indicativo e subjuntivo em orações subordinadas substantivas: uma comparação entre o português do Brasil e o francês do Canadá

The purpose of this work is to analyze the use of the indicative mood, instead of the subjunctive prescribed by the normative grammar, in complement clauses introduced by the conjunction que in Brazilian Portuguese. Contexts of use of the subjunctive according to grammatical prescription, and contexts of fluctuation on the use of that verbal mood were analyzed, in an attempt to investigate what interferes on the choice of the mood by the user of the language. This study is based on North-American Functional Linguistics theoretical perspective, oriented to analyzing language in use, in the light of the principles of grammaticalization and markedness. The results obtained support that the contexts that favor the indicative over the subjunctive are those composed by a complement clause functioning as a direct object the unmarked clause of all complement clauses and by a verb on the main sentence that belongs to the semantic field of low certainty, corresponding to the epistemic sub-mode the unmarked category of the deontic sub-mode. The results indicate that pragmatics and semantics factors influence the language user on the choice of the verbal mood. This research also presents comparative data on the use of the indicative mood in place of the subjunctive in Brazilian Portuguese and Canadian French, aiming to providing suggestions on language teaching

Aí marcador de especificidade de SN indefinidos: um estudo funcionalista com implicações para o ensino

This body of work aims to describe and analyze the behavior of the Aí specificity marker of indefinite Noun Phrases (NP), one of the many functions this linguistic item is developing in contemporary Brazilian Portuguese. From the Functional Linguistic theory perspective, the North American declivity, this project intends to outline the possible grammaticalization trajectory taken by the Aí specificity marker. It will be followed from its function as a spatial deitic up to its integration of indefinite NP, and the action of the fundamental principles of the theory, such as iconicity and informativity, will be observed on the use of this item. Following this, Aí specificity marker behavior will be described in respect to various linguistic and social factors: type of text where the occurrence is encountered, language modality in which the latter is produced, syntactic function developed by the NP specified by Aí , the existence or lack of material intervening between Aí and the NP nuclear noun, informational status of the NP adjugated to Aí , and finally, sex, education and age of the speaker. The occurrence of conversational implicatures will also be verified (GRICE, 1982) within the contexts of Aí specificity marker use. Reflections on the teaching of grammar will be made, as well as on the possibility and validity of working with noun phrase specificity markers in elementary and high school Portuguese language classes. The data used in this research project stem from Corpus Discurso & Gramática A língua falada e escrita na cidade do Natal (FURTADO DA CUNHA, 1998), and from Corpus Discurso & Gramática A língua falada e escrita na cidade do Rio de Janeiro (VOTRE; OLIVEIRA, 1995)

"Tudo" em Natal : definitude, implicaturas e contribuições para o ensino de língua materna

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

A relação gramatical objeto direto : implicações para o ensino de língua materna

This paper attempts to investigate the discourse manifestations of the grammatical relation direct object with respect to the syntactic, semantic and pragmatic properties that underlie this element. The research adopts theoretical orientation of the functionalism from North American and Brazilian schools inspired in Givón (1995, 2001), Hopper and Thompson (1980), Chafe (1979), Furtado da Cunha, Oliveira, Martelotta (2003) inter alia. From functionalism, the research uses principles of iconicity, markedness and informativity and it analize categories of transitivity, grounding and animacy. This research is anchored in prototype model (TAYLOR 1995); construction grammar model (GOLDBERG 1996, 2002). Both theoretical orientations share the view that language is a malleable living organism subject to socio-cultural context. Grammar is then the result of created, maintained, and systematized linguistic patterns developed from and used for language use. According to a functional linguistics and cognitivist linguistics verbs are stored in the speakers lexicon in syntactic-semantic frames which are more frequent. These frames carry information concerning obligatory and optional arguments and the semantic roles these arguments take in the clause. The analysis focuses on the semantic type of the verbs and its relationship with the argument encoded as a direct object observing the aspectual nature of verbs. Direct objects are classified according to their morphology (lexical or pronominal noun phrase), semantic role, informational content and animacy. This study discusses pedagogical implications with relation to how the grammatical concepts touched on this paper are treated in school textbooks. The empirical data come from Corpus Discurso & Gramática: a língua falada e escrita na cidade do Natal (FURTADO DA CUNHA, 1998). This corpus is composed of texts that contain spoken and written modalities. These modalities are in turn organized according to different types: personal narratives, retold narrative, description of preferred place, procedural place, procedural description and report on argumentation. The sample data totals 40 texts produced by four language consultants of the last graduation date. The paper shows that the same syntactic structures (formed through Subject-Verb-Object) correspond to different semantic-pragmatic structures in relation to specific communicative purposes even verb is an event, process or state. The argument structure are not aleatory but are related to experience; that is the way humans conceptualize the world and talk about it

A transitividade na conversação: uma abordagem funcional centrada no uso

This work investigates the phenomenon of transitivity in the conversation. We examined the behavior of complements in Brazilian Portuguese speech, and then compared the results with previous researches in the English language by Thompson and Hopper (2001) and in the Spanish language by Vázques (2004). In Brazil, there are no researches that treat this phenomenon in the discursive conversation, for that reason it justifies and reveals the importance of this research that aims to answer questions related to the transitivity of ordinary conversations. Thus, we describe, explain and analize the transitivity based on concrete linguistic data, provided by native speakers of Portuguese language, specifically, spontaneous talk of people from Natal-RN. We have used as theoretical assumptions the Functional Linguistics usage-based (LFCU), which gathers academics of North-American Functional Linguistics, inspired by Chafe (1979), Hopper and Thompson (1980), Thompson and Hopper (2001), Givón (2001), Bybee (2010), Traugott (2009, 2011), among others, as well as Cognitive Linguistics, presented by Langacker (1987), Taylor (1995), Tomasello (1998) and Goldberg(1995), among others. This data consists in conversations extracted from the corpus Banco Conversacional de Natal (FURTADO DA CUNHA). The results obtained from this work confirm the assertions defined by prior conducted studies on the transitivity in the conversation. The research showed that these three idioms, Spanish, Portuguese and English, despite the differences, they present a uniform behavior regarding their transitivity in the conversation. We intend, by this work, to contribute, in some way, to the comprehension of the focused linguistic phenomenon, likewise to build a finer scenario around of the transitivity in the Brasilian Portuguese

Conectores sequenciadores e e aí em contos e narrativas de experiência pessoal escritos por alunos de ensino fundamental: uma abordagem sociofuncionalista

In this dissertation, based on two theoretical frameworks, American functionalism and variationist sociolinguistics, I take as subject the sequence connectors E and AÍ, which has the grammatical function of indicating retroactive-propeller sequenciation of information. I analyze the variable use of these connectors in texts written by students from two public schools in the city of Natal, RN, attending at the time of data collection (the year 2012), two distinct levels of basic education: the sixth and the ninth year. The students who contributed to this research wrote, as part of their activities in the classroom, texts of two narrative genres: narrative of personal experience (non-fictional) and short story (fictional). In addition, these students and their Portuguese teachers answered a test of linguistic attitude in which they gave their opinions regarding the appropriateness of the use of connectors E and AÍ in contexts of speech and writing marked by distinct degrees of formality. The results obtained by means of quantitative analysis showed different tendencies of linguistic, social and stylistic distribution of connectors E and AÍ in the narrative texts written by the students. I related these results to the action of two principles: the principle of persistence, linked to the process of change by grammaticalization, and the principle of stylistic markedness. Besides, I took into account the answers provided by students and teachers to the test of linguistic attitude for refine the interpretation of the results

AI, LA, ALI e AQUI: gramaticalização de um paradigma emergente no domínio funcional da especificação nominal

In the light of the Functional Linguistic Theory, in its North-American version (HOPPER, 1987, 1991, 1998, 2008, 2010; GIVÓN, 2001; LEHMANN, 2002; HOPPER; TRAUGOTT, 2003; FURTADO DA CUNHA; OLIVEIRA; MARTELOTTA, 2003, among others), the general objective of this research is to demonstrate, based on morphosyntactic and semantic-pragmatic properties, that AQUI (HERE), AÍ, ALI and LÁ (THERE) are part of an emerging paradigm in Brazilian Portuguese recently constituted and still developing of forms indicating specificity in indefinite noun phrases (NP). The data that make up the corpus of this research were collected in the following large Brazilian oral corpora: the Corpus Discurso & Gramática: a língua falada e escrita na cidade de Natal (FURTADO DA CUNHA, 1998), the Banco Conversacional de Natal (FURTADO DA CUNHA, 2010), the Projeto Variação Linguística no Estado da Paraíba VALPB (HORA, 2005) and the Projeto Variação Linguística Urbana na Região Sul do Brasil VARSUL (VANDRESEN, 2002). Firstly, the behavior of the specificity markings AQUI, AÍ, ALI and LÁ is described with respect to many factors of morphosyntactic and semantic-pragmatic nature: type of construction in which the markers appeared; existence or not of intervening material between the specificity marker item and the NP s nuclear noun; type of noun to which AQUI, AÍ, ALI and LÁ are linked; syntactic function of the specified SN; informational status of the NP to which the specificity markers AQUI, AÍ, ALI and LÁ are attached; occurrence of conversational implicatures (GRICE, 1982) in the context of use of these specificity markers. Next, a possible grammaticalization trajectory is outlined, according to which AQUI, AÍ, ALI and LÁ would had gone from an early spatial deictic indication to the specificity indication. The results point to the existence of forms with varying degree of emergence in this new paradigm of nominal specification, with AÍ being, probably, the item most grammaticalized, followed by LÁ, then ALI and AQUI, which permanence in the paradigm do not yet appear to be consolidated

As estratégias de negação variantes no inglês falado: uma comparação com o português

The general aim of this work is to verify the occurence of variant forms of negation in spoken English with the purpose of making a comparative study between the English and the Portuguese languages. As for Portuguese, we used as a matter of reference a study already made on negation. As for English, we analized a corpus of the North American English variant organized by a university in the United States. This study is based on the North American Functional Linguistics theoretical perspective, which considers relevant the study of language used in real situations of communicative interaction. The data analisys proved that there is at least one form of negative variant in spoken English which is not allowed by prescriptive grammar. This phenomenon turns out to be similar to Portuguese, which includes three variant strategies. According to the data obtained, it was possible to verify that the variant strategy used in English, from a contrastive point of view, corresponds to a negative strategy ruled by Portuguese prescriptive grammar. Finally, we discussed about the different conceptions of language, grammar and teaching, giving suggestions to colaborate to a productive and reflexive teaching of first or second language

Todo nordeste que couber a gente publica: o The New York Times e as representações do nordeste brasileiro na era da política da boa vizinhança (1933-1945)

The Brazilian Northeast has been a constant subject for journalists of one of the world's leading media companies - The New York Times - between 1933 and 1945. This time, the US government implemented a new foreign policy for Latin America - known as the Good Neighbor Policy. It preached, various points including more respect and attention to the countries south of U.S. borders. Because of her geostrategic importance, Brazil was one of the countries that received the most attention of the bureaucracy and American press. This study investigates the multiple Northeast representations formulated in The New York Times' pages when the Americans were spotlight is on the region. It delineates similarities and differences between the NYT, the press and the governments of the United States and Brazil from the ways of conceiving this particular part of Brazil. Through the analysis of texts, photographs and maps, it is dedicated to establish connections between spaces, press and politics of the 1930s and 1940s. These decades there were relevant changes in the political landscape of both countries that permeated the news, reports and articles of NYT. Circumstances such as the 1935 armed uprisings - known as Communist Conspiracy - the installation and operation of the New State, and especially the Brazilian and US participation in World War II and the bilateral negotiations on the installation of US bases in Brazil were cardinal for the various Northeast images that circulated in the publication. The region was repeatedly subject of correspondent of the New York newspaper in Brazil, Frank M. Garcia, but also present on matters of professionals responsible for various sections: review of books, publishing, tourism, foreign affairs, etc. Along the investigated period, the visions of the region made in the articles published in the newspaper that suffered major metamorphoses. Starting with Northeast of the drought, famine and death recurrent in Brazilian literature to the most dangerous point for hemispheric defense, passing through representations of the American West lawless nineteenth century and the Latin America marked by the dominance of exotic nature and stagnation, a space to be transformed by the US technical knowledge.

A geração de 27 e o barroco: la mirada exuberante

From the context of the degree‘s creation of Spanish literature and language‘s course, at UFRN, came the motivation to make this research, that presents a literary study of a poet‘s group known as Generación del 27, that came in to light at Spain, on 1920. A lot of aspects of this study are themes of many others disciplines, of this degree (Spanish Literature II, IberianAmerican Literature, Spanish Culture, Translation in Spanish Language). This work will also serve as inspiration to new reflections and proposes of translations, as bridges between the language that goes and the other that comes. It is the Translation as comprehension‘s negotiation between languages, it is the decir casi lo mismo, here in poem‘s form (ECO, 2007), in the attempt to conclude new learning, that will be shared with undergraduate and graduate students, being at teaching area, extension or new researches. To contextualize this generation‘s studies, were elected the anthologies organized by Gerardo Diego, called Poesía Española (Antologías), published on 2007, by Ediciones Cátedras, and the Antología Comentada de La Generación del 27, wrote by Víctor García de La Concha, published on 2006, by Editorial Espasa Calpe. The research took Generacion Del 27 as their object of research and - from many others critical reading about the poetry made by those young poets, their creative vocation of aesthetics and vanguard – wanted to understand the context of literary‘s creation of those poets del 27. We form our foundation with contributions by Antonio Maravall (2009), Eugenio D‘ors (s.d) Severo Sarduy (1999), Lezama Lima (2011), Alfonso Reyes (1958) e Deleuze (2005) among others that brought the comprehension of the baroque‘s language, giving emphasis to pluridirectional movement, deconstructing it‘s linearity, creating others new forms, as returns, circles, spirals favoring encounters, detachment or equal points of departure and arrivals. In this way, the poets del 27 approached the baroque of six hundred on a re-reading, and made of the third centenary‘s celebration of the Góngora‘s a Mirada exuberante death, to the return of baroque‘s spirit. Alfonso Reyes e Rubén Darío said that real lights highlighted the paths of this poets generation: The light that desdobra scintillates on García Lorca, Jorge Gullén, Dámaso Alonso, Gerardo Diego and the bullfighter Ignacio Sánchez Mejías, poets that expressed tributes in big style to Soledades author, at Madrid‘s Caffe and all Spain.

O jornal Tribuna do Norte e a publicidade do crime na esfera pública (1950-1970)

The study aims to analyze the crime of the advertising process in the post-World War II period in Brazil, considering the Tribuna do Norte newspaper as one of the main vectors of this production in the public sphere of Rio Grande do Norte. The theoretical discussion is based on sociologists Jürgen Habermas and John Thompson, among others, that bring ideas about the relationship between the press and the public space. Our research in the journal is during the period from 1950, the year of the creation of this press, to 1970, in the context of AI-5 law. This period is considered the consolidation of this periodic in the populist context of Aluízio Alves, as well as the articulation with political changes after and before military coup in 1964. The publicity of crime is showed as a historical building, involving journalistic procedures, subjects and spaces. The publicity is related to commercial and political questions when some facts turned into a public event. In this sense, this research focuses on the publicity in its political dimensions. Related to the methodology, it is an empirical and qualitative study, based on literature, with a descriptive and interpretative approach, according to historian Tânia de Luca. The corpus of analyze is composed by notes, titles, news, reports, advertisements, image texts, among another textual genres. The chapters present a study about the building and changes of the populist journalism; the publicity of crime in democratic times; besides the military coup in 1964 and the changes of publicity of crime. The results of analyzes show that Tribuna do Norte, although has adopted more liberal pattern from North American presses, during the analyzed period has yet conservative and authoritative patterns from old potiguar presses. In this period, the political practice, in spite of diverse commercial interests, was an important element in the trajectory of this ambiguous journalism that has influencing, in a significant way, the production of news of crime.

Repercussão geral e súmula vinculante: os efeitos no controle difuso

Brazil since its first republican constitution has adopted systems of laws control. The review activity was given to three state powers or functions state, Executive, Legislative and Judiciary. However, it appears that in the country along the constitutional history, has stood considerably the jurisdictional control of the most important control. Initially, back in 1891, Brazil adopted the jurisdictional control of diffuse from U.S, whose role in monitoring of standards is delivered to all organs of the judiciary, which may face a case, put on trial, ascertain whether or not the possibility of applying a law, removing its impact in case of unconstitutionality. In 1969, entered in the second legal model of judicial review, the concentrated control of constitutionality, whose inspiration comes from the positivist theory of Hans Kelsen, and was adopted by the Austrian Constitution of 1920. According to the abstract control the supervision of law is given to a Court or Constitutional Court, responsible for the analysis of the legal constitutionality independent of its application to a specific case. In Brazil the role of concentrated control was handed over exclusively to the Supreme Court, which serves as the Constitutional Court, which accumulates that function with other constitutionally provided jurisdiction. Throughout this period, from 1891 until today, Brazil has maintained a dual system of judicial control of legal constitutionality, where they coexist and harmonize the diffuse control exercised by any organ of the Judiciary, and concentrated control of competence the Supreme Court. However, one must recognize that with the advent of the Federal Constitution of 1988, the concentrated control has emerged on the national stage due to two important factors: the expansion of the legal capacity to sue and the inclusion of other ways control, besides the already known Direct Claim of Unconstitutionality. This concentrated control and projection of the Supreme Court s attempt to become a true constitutional court, led to a relative weakening of diffuse control even when performed by the Brazilian Constitutional Court. In order to become a true constitutional court, all decisions handed down by the Supreme in the exercise of constitutional jurisdiction should have the same weight and the same measure, or at least bring improvement to similar effects, once is the responsible for the final word when it comes to constitutional interpretation. Thus, the writs of certiorari and stare decisis were responsible for profound changes in the diffuse control, allowing the Supreme Court can strengthen its decisions even in the diffuse control. These two institutions have substantially changed the legal status of diffuse control, allowing an extension of the effects of decisions handed down by the Supreme Court, so that you can no longer be said that the effects of this control to restrict the disputing parties in the process

Fiscalização difusa da constitucionalidade e o incidente de argüição de inconstitucionalidade

The present work consists of studying to diffuse control of constitutionality in Brazil, with emphasis in a procedural alternative to the evolution of that model: the incident to challenge of unconstitutionality. Starting from the discussion about the new role of constitutional jurisdiction in peripheral countries and in the globalized society, without forgetting to face inevitable doubts about its legitimacy before other powers of the State, the Brazilian control of constitutionality is revealed, under a diffuse, non-dichotomical view, through a number of inconsistencies and misunderstandings, that compromise social peace, the credibility of democratic institutions and the supremacy of juridical security. In order to achieve the goal, the study in course discussed the main difficulties of the Brazilian mixed model of constitutionality control, as well as, directing its view to the incident of challenge of unconstitutionality, which the most adequate forms to assure its appropriateness, legitimacy, processing and decisory effects are. Is was essential, in this point of view, to establish the difference between the incident of challenge of unconstitutionality conceived in article of the Brazilian Federal Constitution and the incident of challenge of unconstitutionality such as it is known in the European models. The insertion of the incident of challenge of unconstitutionality based on European models in the Brazilian control system, without jeopardizing the North-American essence the Brazilian constitutional history presents since 1981, is the hypothesis that is presented as an improvement of constitutional protection

“Justice will be made“ Bush e o discurso construtor das guerras contra o terror

This work was built aiming to present how they built the speech of the presidential administration of George W. Bush to engender the Wars on Terror. Through an analysis of sources, magazines, newspapers and official speeches of the President; construct a survey that shows the process of development discourse of the U.S. government in order to make credible to the world the existence of weapons of mass destruction in Iraq. To accomplish this feat, the first attempts to deconstruct the work that would be the terrorist and their actions against the hegemonic governments, and perform an important discussion with the theme of the story of the present time and the need for a search like this nowadays. To deconstruct the idea of being a terrorist present as President George W. Bush uses the attacks of September 11th and fear as tools to build a war with a real intentionality toward the conquest of Iraqi oil and finish a task that his father, George H. Bush had left unfinished.