Impactos da adoção do padrão contábil IFRS no Brasil : houve redução na percepção do risco de seleção adversa pelos credores não bancários das empresas de capital aberto brasileiras?

Dissertação (mestrado)—UnB/UFPB/UFRN, Programa MultiInstitucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, 2016.

Diseño de un jardín interior como un espacio saludable, de deleite y de conservación en una vivienda del centro histórico de Cuenca

Este proyecto propone el diseño de un jardín interior en una vivienda del Centro Histórico de la Ciudad de Cuenca partiendo de una consideración histórica, conceptual y referencial, es decir, trataremos acerca de los jardines a lo largo de la historia sus características y funcionalidad; un análisis tipológico de acuerdo con el uso del jardín en nuestra ciudad y a través de un muestreo, observación y análisis de viviendas conseguiremos un registro claro del estado de conservación actual de estos espacios. Luego, en un segundo momento, y a partir de conceptos y directrices para la generación de formas en el diseño del jardín interior generaremos una fuente de apoyo para finalmente realizar una propuesta útil y armónica que mantenga características y vegetación adecuada a nuestras condiciones y medios ambientales, además se intentara representar los criterios aprendidos a lo largo del proyecto para que puedan servir como guía en el diseño de cualquier jardín

CONDICIONES INICIALES PARA UNA POLÍTICA DE DESARROLLO Y DEL MEDIO AMBIENTE. Un enfoque a partir de los derechos concretos a la vida

Resumen En este ensayo se pretende analizar, críticamente, un aspecto que consideramos crucial en toda propuesta de desarrollo, ya sea que éste se entienda como “desarrollo económico”, como “desarrollo humano sostenible”, o como desarrollo a secas: los criterios formales de decisión y sus correspondientes marcos categoriales. Estos criterios se insertan necesariamente en un sistema de coordinación del trabajo social, y condicionan los fines y las metas de la acción. Además, lo hacemos teniendo especialmente en cuenta aquellos rasgos estructurales del subdesarrollo capitalista que creemos necesario enfrentar y superar en toda propuesta de desarrollo: el desempleo, las desigualdades sociales y regionales, la exclusión social y la destrucción del medio ambiente. El análisis presupone una imagen del ser humano que concibe a éste como un sujeto de derechos concretos a la vida, imagen que parte del trabajo humano en el conjunto de la división social del trabajo, y por tanto, de un sujeto en comunidad. Adjudica al ser humano determinados derechos a la vida que tienen que impregnar a la sociedad entera para que pueda ser realmente una sociedad libre.   Abstract This paper attempts analyze, in a critical way, a crucial issue concerning every development proposal: the formal criteria of decision and their respective theoretical frameworks, either we talk about economic development, human development or just development. These criteria are necessarily inserted in a social labor coordination system and they determine those ends and goals of the human action. Moreover, we emphasize those structural features from capitalist underdeveloped countries that are urgent to face and overcome: unemployment, social and regional inequalities, social exclusion and environment destruction. Analysis we do presupposes the human being conceived as a person with concrete rights of live, as from the human labor in the whole of social labor division, and therefore, as a person in a community. Every society, in order to be a free society, must to assign these concrete rights of live to every human being.

EL ANÁLISIS DE COYUNTURA DESDE LA PERSPECTIVA DE UNA ECONOMÍA PARA LA VIDA

Resumen Analizar la coyuntura económica, social y ambiental desde la perspectiva de una economía para la vida exige objetividad científica y un compromiso político con el bien común. Además, no es un análisis desde “lo económico” o desde “lo social”. Se trata de un análisis desde los efectos (directos e indirectos, intencionales y no intencionales) que las tendencias hacia la irracionalidad del sistema capitalista provocan sobre el ser humano y el medio ambiente. Hablamos de estos efectos como “desequilibrios”. Desequilibrios en las relaciones humanas, el empleo, la distribución, el consumo, la personalidad, la sustentabilidad ambiental, las amenazas globales o planetarias, etc. En resumen, un análisis que se centra en los efectos de la dinámica socioeconómica en el ser humano y la naturaleza.   Abstract Monitoring the economic, social and environmental conjuncture from a Life Economics perspective requires both, scientific objectivity and a political commitment with the common good. Moreover, it is not an analysis from a particular economic or social view. It is an analysis from the effects (direct, indirect, intentional and non-intentional) that irrationality trends of capitalism cause on human being and nature. We talk about these effects as “disequilibriums”. These are disequilibriums in human relationships, employment, income distribution, consumption, personality, development, environment, and global or planetary threats, and so on. As a summary, we suggest an analysis focused on the social dynamic effects upon human being and nature.

Cultura como desenvolvimento entre os Paresi Kozarini

The proposal of the present study is to get to know and to analyze the building up of the culture notion among the participants of the Paresi Kozarini group in the ethnodevelopment context. The main focus is the ethnographic study, presenting a description of Aldeia Rio Verde (Paresi Indigenous Land), understanding it as a synthesis of historic processes which explains the current moment of Paresi Indigenous group. By using the mentioned methodology, the processes and social relations produced along the contact path of this group with regional-national culture were focused, and how that contact affects the present. The research questions which concern the present study refer to the processes of identification of the researched subjects about themselves and in relation to others. According as almost the totality of the indigenous group we usually know as Paresi, recognize itself as Kozarini, the attention is directed to the manner how they see themselves and how they differ from the other Paresi groups, not indigenous people, and other indigenous groups; and which meanings of the prefix ethno- (which culture elements) they have elected to represent and manage external matters to their culture and society, in the context of discussions about ethnodevelopment

Sankofa : a circulação dos provérbios africanos : oralidade, escrita, imagens e imaginários

Dissertação (mestrado)—Universidade de Brasília, Faculdade de Comunicação, Programa de Pós-Graduação em Comunicação, 2016.

Dramaturgias en el teatro actual de las Antillas. Cartografía de poéticas en movimiento: Teresa Hernández y Josefina Báez

This dissertation aims to explore the contemporary Caribbean and its dramaturgy through the study of the artistic work of two remarkable artists: the Puerto Rican Teresa Hernández and the Dominicanyork Josefina Báez. Both artists are currently generating a lot of attention due to the internationalization of their creations, but still their work deserves even more consideration. These skilled stage artists connect various islands through their artistic work: Puerto Rico, the Dominican Republic, and the islands within New York City. The different cultures that converge and coexist in these places exemplify the process of hybridization that characterizes our modern world. Teresa and Josefina illustrate in their plays the plurality of the Caribbean, depicting a true multiplicity of languages and cultures that makes it impossible to adopt a fixed and unique conception of a national identity. They engage in the difficult task of finding out what it means to be a Puerto Rican, a Dominican or a New Yorker. Both performers clearly criticize the notion of an identity that pretends to fuse and include all the possible voices of every Caribbean nation under a sole definition. Therefore, one must consider the heterogeneity that surrounds us as the basis to approach the work of these two artists when evaluating the Caribbean, as well as the dramaturgical procedures these great performers employ. To begin with, how can we talk about the Caribbean? How can we talk accurately about dramaturgical procedures? Furthermore, how can we express with words the ephemeral aspect of the theatrical event? How can we use words to address a Caribbean reality, which contains European and American standards, but does not necessarily follow them? These are the questions that the present investigation seeks to answer; however, it is not an easy task. Thus, the real challenge of this dissertation is to offer a rigorous response to these questions...

Design gráfico e o livro infantil

Dissertação de Mestrado para obtenção do grau de Mestre em Design de Comunicação, apresentada na Universidade de Lisboa - Faculdade de Arquitectura.

A face humana do complexo industrial da CU.F. : Um património a preservar

Tendo por base o contexto histórico e patrimonial no qual se desenvolveu o interesse pelo património industrial em Portugal, a partir do último quartel do século passado, este trabalho procura ser um contributo para a valorização histórica e patrimonial de um espaço industrial de grandes dimensões como foi o caso do Complexo Industrial da C.U.F. no Barreiro. O trabalho estrutura-se em duas partes, na primeira parte abordamos o tema Património Industrial na sua génese e enquadramento histórico como conceito e suas perspetivas de preservação e valorização; seguidamente faremos uma pequena síntese histórica do Barreiro até ao Complexo Industrial da C.U.F., onde abordaremos também o aumento populacional e o crescimento urbano, passando pelo problema da habitação e o surgimento dos Bairros Operários até aos espaços de lazer e catividades culturais ligadas ao Operariado, não esquecendo as estruturas de saúde, assistência, lazer e as politicas sociais. Na segunda parte abordaremos a importância de valorizar o património industrial e consequentemente o Complexo Industrial com a proposta de um programa de valorização do mesmo, através da criação de núcleos museológicos e de um roteiro de Património Industrial. ABSTRACT: The Human Facet of the Industrial Complex of C.U.F.- a Heritage to Preserve The foundation of this Project is the historical heritage for which developed the interest in Portugal's industrial heritage from the last quarter of the past century. This project has the intention to contribute to the historical and heritage valorization of one of the biggest industrial complexes, which was the case of the Industrial Complex C.U.F. in Barreiro. This project has two parts, the first part will be about defining the theme of industrial heritage and its genesis and the historical setting as a concept and its perspectives of preservation and valorization; afterwards, we will do a small historical synopsis of Barreiro including the Industrial Complex of C.U.F., where we will also refer to the increase in population growth and the urban development, followed by the housing problem and consequently the increase of working class neighborhoods, even to the prices of leisure and culture activities related to the working class, not forgetting the health structures, assistance, leisure and social politics. ln the second part, we will also talk about the importance of valorizing industrial heritage, and subsequently the Industrial Complex, with a proposal of a valorization programme of the Complex with the creation of a museological core as well as an industrial heritage guide.

Rostros y rastros del Nobel: Gabriel García Márquez veinticinco años después

Gabriel García Márquez asume la oralidad del homo caribbeans como síntoma de diversidad , por oposición a la universalizante estandarización trascendental de la escritura, en palabras del antillano Edouard Glissant, y representa una reacción a la cultura letrada establecida por el sistema imperial occidental, custodiada por los organismos reguladores del orden establecido en el centro. De este modo, la literatura oficia como archivo cultural. A la luz de la concepción de literatura como escritura, es preferible hablar de diseminación, de intertextualidad, de palimpsesto, en vez de recurrir al trajinado concepto de influencias literarias. En tal sentido, Cien años de Soledad se constituye en un canon emergente, un código maestro, un nuevo mapa cultural que permite múltiples lecturas y re-escrituras. El realismo mágico pone en crisis el concepto aristotélico de mimesis del arte verbal y exige una nueva perspectiva de analisis.Según un importante sector de la critica, la obra garciamarquiana en sus diferentes rostros, desde las tempranas producciones del ciclo Macondiano hasta la Summa Amorosa que concluye con Del amor y otros demonios, señala el tránsito de la narrativa colombiana de la modernidad a la posmodernidad . Por cierto, veinte años después del Nobel, su rastro se puede seguir desde el campo novelístico nacional contemporáneo hasta recónditas geografias literarias del globo. El realismo mágico, así como en general la literatura del boom, constituye desde la década del setenta una nueva fórmula de respuesta a la situación posmoderna, dado que reemplaza el antiguo canon colonial hegemónico y sus ecos esencialistas, realistas y nacionalistas posteriores a la independencia, y proporciona una ficción de autorrepresentación de la realidad híbrida del discurso otro latinoamericano, en la que la categoría de lo maravilloso reemplazará a la de lo sublime. Sin duda, Macondo existe, es una región de la memoria. Pero sus límites no son occidentales. Dentro del mapa literario mundial, es vecino de remotos espacios geolingüísticos y geoculturales.AbstractGabriel García Márquez assumes the oral tradition of the homo caribbeans as a symptom of diversity, by an opposition to the universalizing standardization of writing, to use the words of Antillean writer Edouard Glissant, and represents a reaction against the educated culture established by the Western imperial system and kept by the regulating organisms of the established order in the center. Thus, literature represents a cultural file.Following the notion of literature as writing, it is preferable to talk about dissemination, intertextuality, or palimpsest instead of resorting to the overused concept of literary influences. In this sense, One Hundred Years of Solitude becomes an emerging cannon, a master code, a new cultural map that allows multiple readings and re-writings. Magic realism puts into crisis the Aristotelian concept of mimicry of the verbal art and demands a new perspective of analysis. According to an important sector of critique, the Garciamarquian work– in its different phases, from the early productions of the Macondian cycle to the Summa Amorosa that finishes with Love and Other Demons, represents the path of the colombian narrative from the modernism to postmodernism. By the way, twenty years after the Nobel, its path can be followed from the novel national contemporary field to distant literary geographies of the world. Magic realism, as well as in general terms the literature of the boom, makes from the sixties decade a new form of answering to the postmodern situation, because it substitutes the old colonial hegemonic cannon and its essential , realistic and national voices after the independence. It gives a fiction of sel-frepresentation of the hybrid reality of the other Latin American discourse, in which the marvelous category will replaced that of the sublime. With no doubt, Macondo exists, it is a region of the memory. But its borders are not Western, inside the literary world map, it is a neighbor of remote geolinguistics and geocultural spaces.

Análisis de las formas anticipadas de terminación de los procesos y procedimientos alternativos, en relación con adolescentes infractores en el Ecuador

El presente tema de investigación, se centra en analizar las formas anticipadas para la terminación de procesos en todo lo referente a adolescentes infractores, sin embargo, previo a ello, hedesarrollado concepciones generales sobre los mismos, su reseña histórica y un análisis de las legislaciones de Brasil, Colombia y Chile; así mismo tomando en consideración que el adolescente es sumamente protegido a nivel internacional, he analizado los Tratados Internacionales de los que elEcuador es suscriptor. Considerando que el juzgamiento de los Adolescentes Infractores tiene cierto carácter especial, que le diferencia del juzgamiento de los adultos, en el Capítulo I también se ha abordado todo lo referente al proceso penal en relación directa a los adolescentes infractores y sus garantías, así como también he desarrollado cada una de las Etapas Procesales para el Juzgamiento de los mismos. Así mismo he realizado un análisis de cada una de las medidas socioeducativas que puedan aplicarse a un adolescente infractor una vez que se ha determinado su responsabilidad en el cometimiento de una infracción, considerándolas como una forma de reeducar al adolescente teniendo como fin su desarrollo.

Socio-emotional factors related to the academic difficulties of “star” children of the psychomotricity and intervention program

This study shows the main socio- affective factors related to school difficulties of a group of three girls and three boys identified as "star" in the Programa Psicomotricidad e Intervención (Psychomotor and Intervention Program). The study was developed through a mixed methodology, in which the Human Figure Test, the Kinetic Family Drawing and an interview with the mother of each student were applied. The most important results revealed the existence of family conflicting factors that affect the emotional state of children, generating negative feelings about themselves that affect their social interactions and their school performance.

Plataforma digital de promoción y difusión musical

La industria musical a nivel mundial atraviesa una etapa de transición en varios procesos análogos a digitales y también de formatos físicos, como CD´s por mp3, esto representa para los artistas, nuevos caminos para generar ingresos y facilidades de introducción en la industria. En Ecuador, no se puede hablar de industria musical pues, lo que se ha desarrollado hasta este momento es solo una “escena musical” en donde los artistas intentan salir hacia mercados extranjeros utilizando diferentes herramientas de difusión tanto tradicionales como digitales, siendo pocos quienes consiguen este objetivo y además, rentabilidad en sus carreras musicales. El proyecto de intervención denominado “Construcción de una plataforma digital para la promoción y difusión de artistas musicales del género pop y rock de la ciudad de Cuenca, fundamentado en estrategias digitales creadas bajo el concepto ‘Mezcla de comunicaciones de marketing’, período 2015 -2016”, genera un modelo de negocio experimental basado en soportes digitales y estrategias de marketing y comunicación que benefician la difusión, venta y promoción de los artistas y su material musical. Todo esto con miras a aportar al desarrollo de la escena musical en Ecuador. El modelo de negocio experimental se basa en tres actividades que el Staff 4.32 (nombre de la plataforma digital) brindará como servicios a sus consumidores: 1) generador de contenidos con temáticas referentes a la industria musical, 2) distribución digital de música en tiendas online y 3) sello representante de artistas que forman parte del catálogo de músicos del Staff.

Study of the impact federated erubrics on assessing competences in the practicum

Presentation Research of the Practicum and externships has a long history and involves important aspects for analysis. For example, the recent changes taking place in university grades allot more credits to the Practicum course in all grades, and the Company-University collaboration has exposed the need to study in new learning environments. The rise of ICT practices like ePortfolios, which require technological solutions and methods supported by experimentation, study and research, require particular examination due to the dynamic momentum of technological innovation. Tutoring the Practicum and externships requires remote monitoring and communication using ePortfolios, and competence-based assessment and students’ requirement to provide evidence of learning require the best tutoring methods available with ePortfolios. Among the elements of ePortfolios, eRubrics emerge as a tool for design, communication and competence-assessment. This project aims to consolidate a research line on eRubrics, already undertaken by another project -I+D+i [EDU2010-15432]- in order to expand the network of researchers and Centres of Excellence in Spain and other countries: Harvard University in USA, University of Cologne in Germany, University of Colima in Mexico, Federal University of Parana, University of Santa Catarina in Brasil, and Stockholm University in Sweden(1). This new project [EDU2013-41974-P](2) examines the impact of eRubrics on tutoring and on assessing the Practicum course and externships. Through technology, distance tutoring grants an extra dimension to human communication. New forms of teaching with technological mediation are on the rise and are highly valuable, not only for formal education but especially in both public and private sectors of non-formal education, such as occupational training, unemployed education and public servant training. Objectives Obj. 1. To analyse models of technology used in assessing learning in the Practicum of all grades at Spanish Faculties of Education. Obj. 2. To study models of learning assessment measured by eRubrics in the Practicum. Obj. 3. To analyse communication through eRubrics between students and their tutors at university and practice centres, focusing on students’ understanding of competences and evidences to be assessed in the Practicum. Obj. 4. To design assessment services and products, in order to federate companies and practice centres with training institutions. Among many other features, it has the following functions CoRubric(3) 1. The possibility to assess people, products or services by using rubrics. 2. Ipsative assessment. 3. Designing fully flexible rubrics. 4. Drafting reports and exporting results from eRubrics in a project. 5. Students and teachers talk about the evaluation and application of the criteria Methodology, Methods, Research Instruments or Sources Used The project will use techniques to collect and analyse data from two methodological approaches: 1. In order to meet the first objective, we suggest an initial exploratory descriptive study (Buendía Eisman, Colás Bravo & Hernández Pina, 1998), which involves conducting interviews with Practicum coordinators from all educational grades across Spain, as well as analysing the contents of the teaching guides used in all educational grades across Spain. 55 academic managers were interviewed from about 10 faculties of education in public universities in Spain (20%), and course guides 376 universities from 36 public institutions in Spain (72%) are analyzed. 2. In order to satisfy the second objective, 7 universities have been selected to implement the project two instruments aimed at tutors practice centers and tutors of the faculty. All instruments for collecting data were validated by experts using the Delphi method. The selection of experts had three aspects: years of professional experience, number and quality of publications in the field (Practicum, Educational Technology and Teacher Training), and self-rating of their knowledge. The resulting data was calculated using the Coefficient of Competence (Kcomp) (Martínez, Zúñiga, Sala & Meléndez, 2012). Results in all cases showed an average experience of more than 0.09 points. The two instruments of the first objective were validated during the first half of 2014-15 year, data collected during the second half. And the second objective during the first half of 2015-16 year and data collection for the second half. The set of four instruments (two for each objective 1 and 2) have the same dimensions as each of the sources (Coordinators, course guides, tutors of practice centers and faculty) as they were: a. Institution-Organization, b. Nature of internships, c. Relationship between agents, d. Management Practicum, e. Assessment. F. Technological support, g. Training and h. Assessment Ethics. Conclusions, Expected Outcomes or Findings The first results respond to Objective 1, where we find different conclusions depending on each of the six dimensions. In the case of internal regulations governing the organization and structure of the practicum, we note that most traditional degrees (Elementary and Primary grades) share common internal rules, in particular development methodology and criteria against other grades (Pedagogy and Social Education ). It is also true that the centers of practices in last cases are very different from each other and can be a public institution, a school, a company, a museum, etc. The memory with a 56.34% and 43.67% daily activities are more demands on students in all degrees, Lesson plans 28.18% 19.72% Portfolio 26.7% Didactic units and Others 32,4%. The technical support has been mainly used the platform of the University 47.89% and 57.75% Email, followed by other services and tools 9.86% and rubric platforms 1.41%. The assessment criteria are divided between formal aspects of 12.38%, Written expresión 12.38%, treatment of the subject 14.45%, methodological rigor of work 10.32%, and Level of argument Clarity and relevance of conclusions 10.32%. In general terms, we could say that there is a trend and debate between formative assessment against a accreditation. It has not yet had sufficient time to further study and confront other dimensions and sources of information. We hope to provide more analysis and conclusions in the conference date.

Assisted reproductive technology – IVF treatment in Ireland: A study of couples with successful outcomes

Human Fertility 17(3):165-9 This article describes the experiences of twelve Irish couples who had successful IVF treatment in Ireland. Irish Medical guidelines specify that IVF may only be used when no other treatment is likely to be effective. This article is based on data drawn from a longitudinal research study by Cotter (2009) which tells the stories of 34 couples who sought fertility treatment. Initially, the women assumed that they would become pregnant when they stopped using contraception. As a couple, it was the ‘right time’ for them to have a child - they were ready, socially and financially. For several months they were patient, hoping it would happen naturally. With envy and some despair they watched as their friends had babies. Infertility came as a shock to most of them. They were reluctant to talk about it to anyone, and over time their anxieties were accompanied by feelings of regret, stigma and social exclusion. They finally sought medical treatment. The latter involved a series of diagnostic treatments, which eventually culminated in IVF which offered them a final chance of having a ‘child of their own’. While IVF can be clinically assessed in terms of cycle success rates, their stories showed treatment as a series of discoveries, as an extensive range of diagnostic tests and procedures helped to reveal to them where their problems might lie. They described their treatments as a series of sequential ‘hurdles’ that they had to overcome, which further strengthened their resolve to try IVF. Much more knowledgeable at that stage, they embraced IVF as a final challenge with single minded dedication while drawing on all their psychological and biological resources to promote a successful outcome. Of the 34 couples who took part in the study, twelve got pregnant. Unfortunately, two children died shortly after birth but eighteen babies survived (see Table I). The findings suggest that health policy should raise awareness of infertility, and advise women to become aware of it just as in the past, when health policy addressed contraception. Increased public knowledge would reduce the stigma attached to the inability to have a baby. In the Irish case, infertility diagnosis should be reviewed with a view to giving eligible couples earlier access to IVF.