Accounting for derivatives:an evaluation of reporting practice by UK banks

In 1998 the Accounting Standards Board (ASB) published FRS 13, ‘Derivatives and other Financial Instruments: Disclosures’. This laid down the requirements for disclosures of an entity’s policies, objectives and strategies in using financial instruments, their impact on its risk, performance and financial condition, and details of how risks are managed. FRS 13 became effective in March 1999, and this paper uses the 1999 annual reports of UK banks to evaluate the usefulness of disclosures from a user’s perspective. Usefulness is measured in terms of the criteria of materiality, relevance, reliability, comparability and understandability as defined in the ASB’s Statement of Principles (ASB, 1999). Our findings suggest that the narrative disclosures are generic in nature, the numerical data incomplete and not always comparable, and that it is difficult for the user to combine both narrative and numerical information in order to assess the banks’ risk profile. Our overall conclusion is therefore that current UK financial reporting practices are of limited help to users wishing to assess the scale of an institution’s financial risk exposure.

Identidades coletivas de estudiosos da linguagem no currículo lattes: docência, pertença social e capital cultural-acadêmico

The discussion involving the identity of social actors has taken place for some years, however, it has become significant for the discourse studies over the last years due to the fragmentation of postmodern actors. Understanding the identity as a symbolic concept that can aid in the detection of certain realities - a kind of mechanism / a magnifying glass (MERLUCCI, 1985) - you can check the linguistic materiality of the introductory text of the lattes resume as a adequate place for the formation of collective identities . The aim of this dissertation is to reflect, in a time of postmodernity, through the lattes introductory curriculum texts, the collective identities of the language researchers are portrayed in discursive and social practices based on the accumulation of cultural and academic capital. For analysis, surrounding the indisciplinary posture in Applied Linguistics (MOITA-LOPES, 2006), the descriptive / interpretive methodology was used (MAGALHÃES, 2001). Whereas the study method and the social theory, as state reasons of the research makes use of the Sociological Approach and Communicational Discourse, chain linked to the assumptions of Critical Discourse Analysis (PEDROSA, 2012a). The corpus is constituted of twenty-seven introductory texts from the lattes curriculum of language researchers, connected to three institutions of higher learning in Sergipe. After the collection, on the lattes platform, and the numbering of the curriculum in order to achieve the research objective, we performed the analysis based on three identity themes: teaching, social belonging (BAJOIT, 2006; DESCHAMPS; MOLINER, 2009) and the accumulation of academic-cultural capital (BOURDIEU, 2004; HEY, 2008). The data show that the texts of the lattes curriculum are based on hegemonic and ideological principals, referring to the accumulation of academic assets, the valuation of actors and the hierarchical positions, recognized and ratified by couples who socialize among themselves Right now, the research allows us to infer that, in postmodernity, some collective identity assumptions, contribute to the understanding of the academic reality, around the the lattes curriculum.

A injunção em livros didáticos de língua portuguesa do 4º e 5º anos do ensino fundamental

This investigation aims at identifying, describing, analyzing and interpreting how textbooks on Portuguese Language approach, beginning with the linguistic material, the effects of sense in texts that predominately employ injunctives. The corpus of this study is comprised of six collections of textbooks on Portuguese Language, which are part of the National Program Guide for Textbooks (PNLD) from 2010, adopted by the public schools in the city of Natal and the object of study for the Read/Tell Project of the Educational Observatory of the Federal University of Rio Grande do Norte (UFRN). Textbooks from the 4th and 5th grades, Elementary School, were analyzed – 12 copies total. For the analysis, we selected 16 writing proposals of injunctive texts. Our study is based on theoretical discussions by Adam (2001a, 2001b) with regard to the genre of: inciting to action. In addition, we consider the work of Koch and Fávero (1987), Koch and Elias (2009), Marcuschi (2003, 2008) Pery-Woodly (2001), Rodrigues (2013), Travaglia (1992, 2007) and Rosa (2007). With respect to discussions on textbooks, we refer to Choppin (2004, 2009), Batista (2003, 2009), Rojo e Batista (2005), and with regard to Portuguese Language textbooks specifically, we consider Soares (1998, 2001, 2004) and Bunzen and Rojo (2005). The proposals for writing in injunctive texts, in the collections analyzed, are tips/recommendations, instructions on making toys and/or games, travel itineraries and cooking recipes, such that 69% of them appear in the 4 th grade textbooks and only 31% appear in the 5th grade textbooks. With respect to the linguistic elements responsible for the construction of directive speech acts and the effects on sense produced by them, the data shows that 50% of the writing proposals do not exploit linguistic categories that implicate the effects on sense using injunctives, or rather, there is no work done dealing with linguistic analysis, while 33% mention the imperative mode and 17% investigate infinitive verbs. In this dissertation, the textual plans of incitation to act genres were studied and in them the linguistic materiality that vehicles injunction. This study might contribute to the improvement of Portuguese language teaching in what concerns the articulation of grammatical studies to textual sequences/types, mainly in the case of Portuguese language textbooks for the 4th and 5th grades of Elementary School.

A Teatralidade em Clarice Lispector

This article comments on some aspects of Clarice Lispector’s theatricality It aims to highlight particular aspects of Lispector’s plastic and sensorial text pointing out and discussing about its materiality and performartic qualities. So, this article will look at the existing tension between literality and theatricality which is a constant within Lispector’s work since her inaugural work Perto do Coração Selvagem.

Escravo moderno em discurso: figuras de ação e ação em discurso nas representações do agir humano

This work has as object of study a social practice: modern slavery of workers in the sugar cane, and aims to present a reflection on maintenance, eradication or modification of this practice. This reflection bases itself upon the concepts of discourse advocated by Critical Discourse Analysis (Fairclough, 2001, 2003, 2006 and Chouliaraki; Fairclough, 1999) associated with Sociodiscursive Interactionism (Bronckart, 1999, 2006, 2008), and the concept of action figures, proposed by Bulea (2010). We follow the five steps outlined in Chouliaraki and Fairclough (1999): a) emphasis on a social problem, b) introduction and discussion of obstacles to tackle the problem, c) considerations concern the problem in practice d) identifying possible ways to past the obstacles, and e) reflection about the analyst role within the problem. In order to achieve step (b) in its discourse materiality axis, it has been identified the thematic content, discourse types, enunciative mechanisms and action figures of testimonials of sugar cane workers and other subjects involved with the problem in the documentaries Bagaço (2006, and Tabuleiro de Cana, Xadrez de Cativeiro (2006). These documentaries bring to the screen a little of sugar cane workers reality within an overexploitation, human rights disrespects and forced work. The analysis of textual/discursive aspects of testimonials has shown the ways in which the (de)construction of the representation of sugar cane action allows understanding of how the problem emerges and how it is rooted in the organization of social life. The general result of this reflection point to the internalization of social practices deep-rooted in evaluations of the sugar cane worker subjective world and from social world values, opinions and rules. The results also show that, in their discourse, workers assume their slavery sometimes consciously, sometimes unconsciously, but only suggest a reaction against the oppression imposed on them because they have internalized and naturalized their enslavement.

Escravo moderno em discurso: figuras de ação e ação em discurso nas representações do agir humano

This work has as object of study a social practice: modern slavery of workers in the sugar cane, and aims to present a reflection on maintenance, eradication or modification of this practice. This reflection bases itself upon the concepts of discourse advocated by Critical Discourse Analysis (Fairclough, 2001, 2003, 2006 and Chouliaraki; Fairclough, 1999) associated with Sociodiscursive Interactionism (Bronckart, 1999, 2006, 2008), and the concept of action figures, proposed by Bulea (2010). We follow the five steps outlined in Chouliaraki and Fairclough (1999): a) emphasis on a social problem, b) introduction and discussion of obstacles to tackle the problem, c) considerations concern the problem in practice d) identifying possible ways to past the obstacles, and e) reflection about the analyst role within the problem. In order to achieve step (b) in its discourse materiality axis, it has been identified the thematic content, discourse types, enunciative mechanisms and action figures of testimonials of sugar cane workers and other subjects involved with the problem in the documentaries Bagaço (2006, and Tabuleiro de Cana, Xadrez de Cativeiro (2006). These documentaries bring to the screen a little of sugar cane workers reality within an overexploitation, human rights disrespects and forced work. The analysis of textual/discursive aspects of testimonials has shown the ways in which the (de)construction of the representation of sugar cane action allows understanding of how the problem emerges and how it is rooted in the organization of social life. The general result of this reflection point to the internalization of social practices deep-rooted in evaluations of the sugar cane worker subjective world and from social world values, opinions and rules. The results also show that, in their discourse, workers assume their slavery sometimes consciously, sometimes unconsciously, but only suggest a reaction against the oppression imposed on them because they have internalized and naturalized their enslavement.

No fio da meada: um estudo acerca da precarização do trabalho na indústria têxtil

In line with the process of financialization and globalization of capital, which has intensified in all latitudes of the globe, the world of work is permeated by his determinations arising and also has been (re) setting from numerous changes expressed by example, in the unbridled expansion of temporary forms of work activities, and flexible outsourced by the growth of informality, forming a new morphology of work. However, regardless of how these forms are expressed in concrete materiality, there is something that unifies: all of them are marked by exponentiation of insecurity and hence the numerous negative effects on the lives of individuals who need to sell their labor power to survive. Given this premise, the present work is devoted to study, within the framework of the Brazilian particularities of transition between Fordism and Toyotism, what we call composite settings of the conditions and labor relations processed within the North river- textile industry Grande. To this end, guided by historical and dialectical materialism, we made use of social research in its qualitative aspect, using semi-structured interviews, in addition to literature review, information retrieval and use of field notes. From our raids, we note that between the time span stretching from the 1990s to the current year, the Natal textile industry has been undergoing a process of successive and intense changes in their modus operandi, geared specifically to the organization and labor management causing, concomitantly, several repercussions for the entire working class.

No fio da meada: um estudo acerca da precarização do trabalho na indústria têxtil

In line with the process of financialization and globalization of capital, which has intensified in all latitudes of the globe, the world of work is permeated by his determinations arising and also has been (re) setting from numerous changes expressed by example, in the unbridled expansion of temporary forms of work activities, and flexible outsourced by the growth of informality, forming a new morphology of work. However, regardless of how these forms are expressed in concrete materiality, there is something that unifies: all of them are marked by exponentiation of insecurity and hence the numerous negative effects on the lives of individuals who need to sell their labor power to survive. Given this premise, the present work is devoted to study, within the framework of the Brazilian particularities of transition between Fordism and Toyotism, what we call composite settings of the conditions and labor relations processed within the North river- textile industry Grande. To this end, guided by historical and dialectical materialism, we made use of social research in its qualitative aspect, using semi-structured interviews, in addition to literature review, information retrieval and use of field notes. From our raids, we note that between the time span stretching from the 1990s to the current year, the Natal textile industry has been undergoing a process of successive and intense changes in their modus operandi, geared specifically to the organization and labor management causing, concomitantly, several repercussions for the entire working class.

Structural and agentic analysis of supply-chains: a social network analysis approach

This research adds to a body of work exploring the role of Social Network Analysis (SNA) in the study of both relational and structural characteristics of supply chain networks. Two contrasting network cases (food enterprises and digital-based enterprises) are chosen in order to elicit structural differences in business networks subject to divergences in local embeddedness and the relative materiality of the goods and services produced. Our analysis and findings draw out differences in network structure as evidenced by metrics of network centralization and cohesion, the presence of components and other sub-groupings, and the position of central actors. We relate these structural features both to the nature of the networks and to the (qualitative) experiences of the actors themselves. We find, in particular, the role of customers as co-creators of knowledge (for the Food network), the central role of infrastructure and services (for the Digital network), the importance of ICT as a source of codified knowledge inputs, along with the continuing importance of geographical proximity for the development and transfer of tacit knowledge and for incremental learning.

Discurso y decreto : Spinoza Althusser y Pêcheux

Este ensayo examina el rol del concepto de discurso en la génesis de la teoría de los Aparatos Ideológicos de Estado (AIE) de Althusser. Una lectura de sus "Tres notas sobre la teoría de los discursos" sugiere que la práctica desaparición del término "discurso" de ensayo sobre los AIE representa la supresión y no la resolución de las tensiones que afectan a la noción de la interpelación del sujeto. Al leer a Althusser a la luz de la teoría spinociana del decreto, desarrollada en la Ética, y de la noción de discurso de Pêcheux, nos tornamos capaces de aprehender la materialidad del lenguaje en todos sus aspectos, pero también de reformular el vocabulario de la conciencia y la interioridad de una manera materialista. La conjunción de Spinoza, Althusser y Pêcheux nos permite comprender mejor y transformar mediante la lucha lo que el último denominó "la peste de la sujeción".

Discurso y decreto : Spinoza Althusser y Pêcheux

Este ensayo examina el rol del concepto de discurso en la génesis de la teoría de los Aparatos Ideológicos de Estado (AIE) de Althusser. Una lectura de sus "Tres notas sobre la teoría de los discursos" sugiere que la práctica desaparición del término "discurso" de ensayo sobre los AIE representa la supresión y no la resolución de las tensiones que afectan a la noción de la interpelación del sujeto. Al leer a Althusser a la luz de la teoría spinociana del decreto, desarrollada en la Ética, y de la noción de discurso de Pêcheux, nos tornamos capaces de aprehender la materialidad del lenguaje en todos sus aspectos, pero también de reformular el vocabulario de la conciencia y la interioridad de una manera materialista. La conjunción de Spinoza, Althusser y Pêcheux nos permite comprender mejor y transformar mediante la lucha lo que el último denominó "la peste de la sujeción".

Stitching Settler Identities: Canadian Quilts and Their Makers, 1800-1880

Stitching Settler Identities: Canadian Quilts and their Makers, 1800-1880 explores the making, use, and circulation of handmade settler quilts as representation of nineteenth-century women’s social, cultural and economic histories in Canada. An important part of Canadian settlement history is the making and use of handmade quilts in the settler homestead. Handmade coverlets that provided both physical and emotional warmth in the home were a measure of a settler-woman’s careful management of resources and a display of her innovation and creativity. Few settler women recorded their daily experiences; however, most women could sew and quilts offered a method of expression that allowed them to reflect and portray their identities. Thus far, the few studies of quilts have been limited to exhibition catalogues or research that considers a quilt’s aesthetics or its historic significance. While several scholars have called for a reclassification of textile production and needle arts to advance the way in which settler women were viewed as social beings – creating, producing, communicating, and circulating cultural values, most studies on quilts have overlooked a coverlet’s materiality. This study aims to expand the research on quilts as material culture within the context of art history by also considering a quilt’s materiality and when possible, its maker's biography.

These things are alive: relationships between material culture, communities, and archaeological legislation

This paper deals with the relationship between different sets of archaeological legislation, material culture and communities. First it presents a historical sketch of the heritage legislation in the West and its contemporary uses. Secondly, it shows how alternative archaeological agencies, such as community archaeology, deal with these problems. The discussion is especially relevant in Brazil, where contract archaeology is presently overwhelming, and the issue is raised in the last part of the paper.

Negative Archaeology. The Archaeological Borders of the Present

Nowadays, archaeology is trying to redefine its relation with objects. This change is taking place at the same time as the West is breaking once and for all with the generation who did the rural exodus in the mid of the twentieth century. The present paper proposes a revision of the conditions that allow us to both define this rupture and at the same time determine our affinity with materiality. This is done through a reconsideration of the relation between the past and the present and the dynamics marking this difference. We are situated in a moment when the experience of time is shifting and thus so is the integrity of archaeological objects. Under the name of Negative Archaeology, the border between past and present is explored. This border determines the creation of the past in a present which intends to homogenise changes. Archaeology is a unique discipline which could prevent this process, or at least bear witness to the dynamics to which objects seem to be subjected. Obscolescence is introduced as a concept in an attempt to name the aforementioned problem.