Auditoría financiera a la Empresa Sagitta Cia. Ltda. de 1 de enero al 31 de diciembre del 2010

Una de las principales características de las sociedades en la actualidad es los caudales de información que poseen, pero para que esa información sea correcta, es necesario que esté avalada por ciertas garantías que hoy en día es la Auditoria. El objetivo al realizar la Auditoria Financiera es suministrar información útil y comprensible. Una correcta aplicación de las Normas Internacionales de Auditoría y Aseguramiento, con el objeto de emitir una opinión crítica y fundamentada de la realidad de los Estados Financieros de las misma, así como evaluar y diagnosticar el cumplimiento de sus objetivos y metas para formular el dictamen, respecto de la razonabilidad con que se presentan los resultados de la situación financiera, para determinar el cumplimiento de las disposiciones legales, mejorar los procedimientos relativos a la gestión financiera y al control interno. Utilizamos como técnicas de Auditoría: entrevistas, cuestionarios de control interno y papeles de trabajo. Como resultado final de la Auditoria Financiera llevada a cabo en la Empresa “Sagitta Cía. Ltda.” es la emisión de un informe, en el que el auditor da a conocer su opinión sobre la situación financiera de la empresa, este proceso solo es posible llevarlo a cabo a través de un elemento llamado evidencia de auditoria. La auditoría en los negocios es muy importante, por cuanto las empresas, sin la práctica de una auditoria no tienen plena seguridad de que los datos económicos registrados realmente son verdaderos y confiables.

Escarcéu e escassez no teatro de Mossoró: percursos e percalços de uma dramaturgia na rua

This research is a result of the theatrical Street show named A Árvore dos Mamulengos, an appropriation of the drama text by Vital Santos, this presentation was done from 1989 to 2001, with the Companhia Escarcéu de Teatro, in the city of Mossoró/RN, Brazil. The intention here is to mapping the voices and memories of actors and actresses who have experienced the performance, the developments and achievements which resulted from twelve years of the season. In our study, we consider the importance of the choice for the open space such as streets and squares as the main local for representation considering it as a catalyst factor of aesthetic choice. However, we`ve consider the option for the collaborative process as the methodology staging by interpreters, as well as, the social and cultural determinants that were taking place deeming the realization of the spectacle

La semiosis teatral de El Señor Presidente /

Este artículo es una reelaboración de: «El señor Presidente: el teatro de un demonio escondido», publicado en la revista Taller de Letras (P. Universidad Católica de Chile) 31 (2002), 125-139; la ponencia presentada en el Congreso «Un siécle de Miguel Angel Asturias, un siglo 1899-1999» organizado por la Universidad de Toulouse-Le Mirail y la Universidad de Poitiers, Francia, en mayo de 1999, y en un subcapítulo del libro de la autora y Flora Ovares, El sello del ángel. Ensayos sobre literatura centroamericana (Costa Rica, Universidad Nacional, 2000).

A iluminação cênica no trabalho do ator de teatro

This research aims to investigate how the stage lighting can be articulated in the creation of theater actor process. To we reach this reflection, it is necessary to understand the space of the rehearsal room, where the actor works as a place where their function receives influences of other artists who are creating the spectacle.Collaborative processes are analyzed three Cia de Teatro Engenharia Cênica: Irremediável, 2007; Doralinas e Marias , 2009; O Menino Fotógrafo, 2011, aiming to understand the collaborative theater potentializes, the intersection and the exchange of experiences in the rehearsal room, collaborating actively for the training of persons involved in creating the show. The research proposes an investigation of how the creative process of stage lighting is gaining ground in the rehearsal room in the language of theater directing, showing mainly how is your "co-evolutionary" creation with the creative process of the actor

Entre ecos e narcisos: estudo de caso sobre a prática teatral com adolescentes como atividade extracurricular numa escola de nível médio

This masters thesis discusses the studying and the teaching of drama and its implications among teenagers of the contemporary world. This paper also analyses an extracurricular project entitled Drama in the development of citizenship , which was carried out in the public state school Berilo Wanderley in Natal/RN, between 1999 and 2005 with high school students. It comprises a case study that aimed at understanding how and why they chose to take drama classes outside of the school curriculum and even after they graduated, some of them never left the school project and even started participating in the cultural and artistic context of the city of Natal quite actively, both as part of an audience as well as on artistic, political, social and pedagogical performance. The project was high significant for its participants, for the school and for the community, by creating a sense of recognition of the relevance of the pedagogical and artistic production in the public school, as it managed to yield knowledge that helped students to understand the values of group work, sharing information, collaborative assessment and, most of all, to engender actions of protagonism by the teenagers themselves within their social environments. The empirical process developed is placed in a contemporary historical context where educational paradigms shifts occur, and where categories of youth empowerment and protagonism are fundamental to the educational process in the 21st century. The objective of this study is to reflect upon the pedagogical dimension of drama classes for teenagers, aiming at providing further discussions on the role of acting classes in the construction of the personality among youngsters, thus hoping to contribute to other teaching practices, including drama and other subjects of general education

Przemoc w popkulturze - Pop-przemoc? O dyskursie przemocy i cia��a w popkulturze na przykładzie niemieckojęzycznej literatury pop lat dziewięćdziesiątych XX i pierwszej dekady XXI wieku

Wydział Neofilologii: Instytut Filologii Germańskiej

Detr?s de la funci?n del director teatral

Tesis de Licenciatura en Arte Dramatico

Narracja historyczna w świetle idealizacyjnej teorii nauki. Rekapitulacja dotychczasowych ustaleń i próba rozwinięcia

W artykule przestawiono dotychczasowe rozwinięcia koncepcji narracji historycznej w perspektywie idealizacyjnej teorii nauki oraz przedstawiono propozycje nowych rozwinięć o wymiar perswazyjny i aksjologiczny.

Entre la ritualidad teatral y la teatralidad ritual

Tesis de Maestria en Literaturas Colombiana y Latinoamericana

Piękny czy dobry? Moralny wymiar upiększania cia��a

The main purpose of the article is to point outsome relations between beauty and good in contemporary reality. The main question that arises here is as follows: is the relationship of beauty and moral good still relevant? The concept presented in the thesis refers to the ancient idea of kalokagathia. It stated that beauty is inseparable from moral good. As far as this ancient perspective is concerned, it can be treated as the background for contemporary considerations about the main issue of beauty and good. The article refers to the concept of aestheticization by Wolfgang Welsch. He defines aesthetics as the primary guiding value, where as experience and entertainment have become the guidelines for contemporary culture. Moreover, the thesis mentions the concept of the consumer society and new ethics of the relation to the body as it is described by Jean Budrillard. Then the narration of the article focuses on the following problem: in what sense can we talk nowadays about moral motivation for beauty treatments of body? One assumption leads to the case of looking after one’s body. Another point of view mentions the need of harmony which manifests itself in beautiful body. Eventually, the central question emerges whether contemporary practice of beautifying the body can be a part of the concept of the good life or not.

Traducci?n comentada del ingl?s al espa?ol y an?lisis de elementos culturales en la obra teatral de derek walcott ?dream on monkey mountain? [sueno en la monta?a del mono]. [recurso electr?nico]

Este es un estudio descriptivo, en el cual se analizaron elementos culturales y marcas coloniales y anticoloniales en la traducci?n de ingl?s a espa?ol de la obra teatral ?Dream on Monkey Mountain? [Sue?o en la Monta?a del Mono] de Derek Walcott. Para llevarlo a cabo se utiliz? el m?todo cualitativo, aunque varios datos son presentados de forma cuantitativa. Parte de la informaci?n fue recogida a trav?s de observaci?n participante en los ensayos de los estudiantes de Arte Dram?tico de la Escuela de Artes Integradas de la Universidad del Valle (Cali, Colombia). Otros datos fueron obtenidos a partir del texto objeto de la traducci?n y la traducci?n misma. En cuanto al proceso de traducci?n, ?ste se sirvi? del m?todo filol?gico o traducci?n cr?tica anotada, m?todo libre y m?todo interpretativo-comunicativo; y se utilizaron t?cnicas tanto de la traducci?n directa como de la traducci?n oblicua. Se identificaron los elementos culturales, elementos coloniales y anticoloniales en el texto de partida y se usaron las t?cnicas de traducci?n que permitieron transferir o no transferir estos elementos a la cultura receptora. Mediante el an?lisis hecho se identificaron 24 diferentes categor?as de culturemas en la obra. Para traducir el texto y procesar los culturemas identificados se utilizaron 19 tipos de t?cnicas de traducci?n. Las t?cnicas utilizadas revelan que la estrategia principal usada por el traductor es domesticaci?n, es decir, en la mayor?a de los casos se opt? por adaptar los culturemas a la cultura receptora con el prop?sito de crear ?en ?sta?el mismo efecto que el texto de partida busc? crear en esa cultura.

Análise do monitoramento de descargas atmosféricas na área de concessão da companhia força e luz do oeste em Guarapuava, Estado do Paraná

Aiming to analyze the monitoring of the atmospheric discharges incidence, the concession area of Companhia Forca e Luz do Oeste (CFLO) - Western Power and Light Company, located in the district of Guarapuava, state of Parana was chosen for a study developed in 2003, from January to December. After the air masses dynamics description, it was possible to identify the occurrence of atmospheric discharges and to compare them to the energy interruptions. To that end, atmospheric discharges density maps were created within the CFLO concession area for a later analysis of their influence in the electric energy supply. The monitoring of the atmospheric discharges and the comparison between this phenomenon and the occurrence of interruptions in the electric energy supply enabled this study. Results showed that such events are directly related, and that the rural area of the region under study underwent a major interference.