Escola para os filhos dos outros: trajetória histórica da escola industrial de Natal (1942-1968)

This paper presents a reconstruction of the historical trajectory of the Escola Industrial de Natal (Industrial School of Natal), in the period 1942 to 1968, based on the analysis of its cultural, social and pedagogical characteristics in a process in which its educational practices and the individuals who constructed them were getting involved in their actions. In this sense, the concepts of memory and school culture occupied a central place to understand the elements that characterized its administrative and pedagogical organization such as, for example, its curriculum, aims, disciplinary rules, clientele, teachers, leaders and the configuration of the institutional power. Designed to meet the demands of an industrial process that has strengthened in the country, throughout its history, the Escola Industrial de Natal was becoming a space predominantly occupied by individuals, from economically disadvantaged social groups in society, in search of a professional training that would guarantee them the exercise of a profession. The time frame from 1942 to 1968 allowed us to verify the changes caused by the Organic Law of Industrial Education of 1942, and the Law number 3.552, from 1959, in the organizational structure of this school. In this context, a characteristic that was evident was the purpose of making it flow between the students the love for the country, the respect for civic values and the belief that industrial education would be able to boost the country's development, an aspect that reached a bigger dimension from the 1950 s. Marked the disciplinary character of this institution the control over the actions of individuals, developed through its multiple educational practices in specific areas and in the predetermined time, under the constant gaze of those who participated, in some from, in driving this process. On the other hand, the vocational and human training, provided to students, allowed new opportunities for social integration, not only in the state of Rio Grande do Norte, but also in other regions of Brazil. Conversely, during his career, the Escola Industrial de Natal has remained being seen as an organized institution, with good teachers, but intended for the children of others

A escola de aprendizes artífices de natal: república, trabalho e educação (1909 1942)

Crées par leDécret n° 7.566, le 23 septembre 1909, les 19 Escolas de Aprentizes Artífices (Écoles d Aprentis Artisans) stratégiquement situées dans les capitales des états brésiliens, répresentaient l une de plus importantes réalisations pour la formation de main-de-oeuvre qualifiée dans les premières décennies de XXème siècle. Alors, ce travail est constitué par une recherche historique ayant eu pour base les informations apportées par des documents divers (Lois, Décrets, Rapports et Messages Gouvernementales, Livres des Immatriculations) et des nouvelles publiées dans le journal A República, disponibles à l Instituto Histórico e Geográfico do Rio Grande do Norte IHG-RN, à l Arquivo Público do Estado et au Centro Federal de Educação Tecnológica do Rio Grande do Norte (CEFET RN). On montre la configuration que l expérience de l École d Aprentis Artisans a constituée au Rio Grande do Norte à partir de 1909, crée avec le niveau élémentaire jusqu au 1942, quand la Lei Orgânica do Ensino Industrial a changé cet enseignement en le modifiant pour le niveau secondaire. Dans l état du Rio Grande do Norte(RN), ce genre d école a été crée au 3 janvier de 1910. La finalité était la formation des ouvriers et contremaîtres par l enseignement pratique et technique nécessaires aux mineurs qui puissent apprendre un métier. L école du RN a contribuée pour la consolidation du projet politique-idéologique de la construction de la nationalité brésilienne, par des pratiques des contenu patriotique et civique-militaire, en détachant l insertion du scoutisme scolaire comme expression de la militarisation des pratiques éducatives pour le contrôle des corps. Malgré l enseignement professionnel avoir été utilisé pour l imposition des modèles culturelles sous-jacents aux rapports de production capitaliste qui étaient exigés des travailleurs, la Escola de Aprendizes Artífices de Natal a répondue à la demande locale, ce qui renforce l idée que sa création dans ce moment historique a attendu surtout le but politique-idéologique plutôt que celui du développement économique et éducationnel de la population norte-riograndense

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