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

A crise da economia colonial: as dimensões internas das práticas mercantilistas nos escritos de Brito e de Vilhena

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

O poder municipal e as práticas mercantilistas no mundo colonial: um estudo sobre a Câmara Municipal de São Paulo – 1780-1822

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Sobre Villiers de l'Isle-Adam e seus contos cruéis

Villiers de l’Isle-Adam (1838-1889) is always remembered and admired for his books: Contes cruels, L’Ève future and Claire Lenoir- which summarize the main worries of the writer, his satire of the triumphant Positivism, his metaphysical theory and his aspiration for the Ideal. He is one of the greatest artisans of the French literature style of the XIX century and, in spite of some individual and particular characteristics, he shares with other writers from his time – Joris-Karl Huysmans, Barbey d’Aurevilly, Leon Bloy, among others – the same sorrow and fury towards Positivism and Mercantilism. Having as a starting point the collection Contes cruels, the purpose of this article is to reveal the author’s writings who, by searching for the Ideal and by taking refuge in art, is able to unite the poet, the ironic and the idealist philosopher. Through his writings, the writer moves away from the world’s mediocrity and can express a mix of revolt, reaction, rebellion and also, his hopes expressed in his beliefs in the “Au-delà” and in the salvation by the Ideal.

Los comerciantes rioplatenses : Su participación en el comercio legal español. 1720-1778

Fil: Jumar, Fernando. Universidad Nacional de La Plata. Facultad de Humanidades y Ciencias de la Educación; Argentina.

Los comerciantes rioplatenses : Su participación en el comercio legal español. 1720-1778

Fil: Jumar, Fernando. Universidad Nacional de La Plata. Facultad de Humanidades y Ciencias de la Educación; Argentina.

The political and commercial works of that celebrated writer Charles D'Avenant, LL.D. ... /

ICCU,

The political and commercial works of that celebrated writer Charles D'Avenant, LL.D. ... /

ICCU,

The political and commercial works of that celebrated writer Charles D'Avenant, LL.D. ... /

ICCU,

O processo de acumulação na economia política clássica: uma interpretação não convencional a partir da leitura dos ricos detalhes comumente inexplorados

LOURENÇO, André Luís Cabral de ; Macedo, Luziene Dantas de ; SILVA,Marconi Gomes da ; BEZERRA, Márcia Maria de Oliveira ; PEREIRA, W. E. N. . O processo de acumulação na economia política clássica: uma interpretação não-convencional a partir da leitura dos ricos detalhes comumente inexplorados. In: Encontro Nacional de Economia Política, 14., 2009, São Paulo. Anais... São Paulo, 2009.

O processo de acumulação na economia política clássica: uma interpretação não convencional a partir da leitura dos ricos detalhes comumente inexplorados

LOURENÇO, André Luís Cabral de ; Macedo, Luziene Dantas de ; SILVA,Marconi Gomes da ; BEZERRA, Márcia Maria de Oliveira ; PEREIRA, W. E. N. . O processo de acumulação na economia política clássica: uma interpretação não-convencional a partir da leitura dos ricos detalhes comumente inexplorados. In: Encontro Nacional de Economia Política, 14., 2009, São Paulo. Anais... São Paulo, 2009.

1492-1992. Una reflexión desde el reverso de la historia: Las Víctimas

IntroducciónMucho se ha escrito desde las más diversas ópticas y más se escribirá aún en torno al V Centenario de la llegada de los europeos a Abya- yalaNo es para menos, Un hecho histórico de tal envargadura y sus múltiples consecuencias así como lo ha requerido. en el año de 1492 se produjo una expansión europea a razón del mercantilismo del renacimiento. Un "nuevo mundo" -para Europea fue "nuevo" -sin lugar a dudas vino a cambiar lo cotidiano y geopolíticamente la vida y pensamiento de todos los europeos y de todos los pueblos impactados en el seno de Abya-yala...