883 resultados para Changes to accounting principles
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El objeto de estudio de este proyecto son los sistemas de calentamiento de agua mediante energía solar que funcionan termosifónicamente. En particular se tratará con dos diseños particulares generados por fabricantes de la Provincia de Córdoba y que han solicitado el asesoramiento del Grupo de Energía Solar (GES) para el mejoramiento de la performance térmica de dichos equipos. Se trata de dos sistemas que tienen materiales no tradicionales y se diferencian además por tener una distinta disposición del tanque de almacenamiento: uno es en forma vertical y el otro en forma horizontal. Basados en los resultados de un ensayo bajo norma internacional, donde se detectaron algunas puntos factibles de mejora, se propone en este proyecto el análisis en detalle de los equipos, para lo cual se les debe desarmar completos, para realizar un estudio analítico y experimental de los mismos con el objeto de hacer un planteo teórico-analítico del comportamiento de los mismos, con la implementación de propuestas de mejora y chequeo de los resultados. Se propone entonces como objetivo lograr un mejoramiento de la performance térmica de los citados equipos a partir de un estudio experimental y analítico. Asumiendo esta posibilidad de mejora, se plantea la hipótesis de que es posible representar el funcionamiento de estos equipos mediante modelos físico-matemáticos desarrollados a partir de ecuaciones y correlaciones conocidas y procesos a interpretar mediante resoluciones numéricas y softwares específicos de simulación. De esta manera, se plantea el despieze completo de los equipos para estudiar en detalle su estructura y conexiones internas y a partir de la geometría, dimensiones y propiedades termofísicas de materiales constructivos y fluidos de trabajo, realizar modelos físico-matemáticos que permitan realizar variaciones de propiedades y geometría y así buscar las mejores combinaciones que produzcan equipos más eficientes térmicamente. Los modelos físico-matemáticos serán codificados en lenguajes de alto nivel para poder luego de una validación de los modelos, correr simulaciones en un software de reconocimiento internacional que permite sumar dichos modelos mediante un protocolo de comunicación, haciendo que las poderosas prestaciones del software se puedan aplicar a nuestros modelos. Se complementará el estudio con un análisis exergético para identificar los puntos críticos en que se producen las pérdidas de oportunidad de aprovechar la energía disponible, para así analizar cómo solucionar los problemas en dichos puntos. Los materiales a utilizar serán los propios equipos provistos por los fabricantes, que serán modificados convenientemente para operarlos como prototipos Se espera obtener un conocimiento acabado de los procesos y principios de funcionamiento de los equipos, que permita plantear las mejoras, las cuales se implementarán en los prototipos, realizándose una medición mediante norma igual a la inicial para ver en que magnitud se logran las mejoras esperadas. Se pretende además que las mejoras a implementar, en la etapa de transferencia a las empresas involucradas, redunden no sólo en un beneficio técnico, sino que también los sea desde el punto de vista económico. Para ello se trabajará también sobre los procesos y métodos de fabricación para que los equipos mejorados no sean mas caros que los originales y de ser posible sean aún más económicos, todo esto apuntando a la difusión de la energía solar térmica y poner al alcance de todos estos equipos tan convenientes para la propagación de las energías limpias. El proyecto redundará también en un importante beneficio para el conocimiento de la comunidad científica en general, con el aporte de nuevos resultados en diseños novedosos y con nuevos materiales. Además, la institución se beneficiará con la formación que obtendrán los integrantes del proyecto, muchos de ellos en etapa de realización de sus estudios de posgrado y en una etapa importante de su vida como investigadores. The main goal of this project is the improvement of two thermosyphonic solar water heating systems, made of non conventional materials and with different arrangement of their storage tanks: one is vertical and the other one horizontal. The thermosyphonic systems are provided by manufacturers of the Córdoba Province, who came to the Solar Energy Group (GES) of the National University of Río Cuarto looking for help for the design of their products. In an agreement with these manufacturers, it was proposed this project in order to work analytically and experimentally in order to obtain physical-mathematical models of these two systems, which allow for changes to look by means of simulations the best changes to implement on the equipments for the improvement of their thermal performance. Then, the materials to be used are the proper systems provided by the manufacturers, which will be disarmed to be studied in detail. After the analytical study the proposals of improvement will be implemented in a high level language of programming to perform simulations in the environment of a well-known software for energy simulations (TRNSYS). After the simulations, the best modifications will be physically implemented in the prototypes to perform finally the same normalized test of the beginning and check the magnitude of the implemented improvements. The importance of this project is based on the offer of better systems the companies would make, which would benefit the deployment of the thermal solar energy. Another relevant point is to make the new equipments at the same cost of the previous ones or cheaper, in order to achieve a good deployment of the solar water heating systems; then, the manufacture processes and methods must be studied to obtain not only good technical solutions, but also economical equipments. In addition, this project will contribute to the increasing of the knowledge in the area of thermosyphonic solar systems and the training of postgraduate students.
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This Study assessed the development of sludge treatment and reuse policy since the original 1993 National Sludge Strategy Report (Weston-FTA, 1993). A review of the 48 sludge treatment centres, current wastewater treatment systems and current or planned sludge treatment and reuse systems was carried out Sludges from all Regional Sludge Treatment Centres (areas) were characterised through analysis of selected parameters. There have been many changes to the original policy, as a result of boundary reviews, delays in developing sludge management plans, development in technology and changes in tendering policy, most notably a move to design-build-operate (DBO) projects. As a result, there are now 35 designated Hub Centres. Only 5 of the Hub Centres are producing Class A Biosolids. These are Ringsend, Killamey, Carlow, Navan and Osberstown. Ringsend is the only Hub Centre that is fully operational, treating sludge from surrounding regions by Thermal Drying. Killamey is producing Class A Biosolids using Autothermal Thermophilic Aerobic Digestion (ATAD) but is not, as yet, treating imported sludge. The remaining three plants are producing Class A Biosolids using Alkaline Stabilisation. Anaerobic Digestion with post pasteurisation is the most common form of sludge treatment, with 11 Hub Centres proposing to use it. One plant is using ATAD, two intend to use Alkaline Stabilisation, seven have selected Thermal Drying and three have selected Composting. While the remaining plants have not decided which sludge treatment to select, this is because of incomplete Sludge Management Plans and on DBO contracts. Analysis of sludges from the Hub Centres showed that all Irish sewage sludge is safe for agricultural reuse as defined by the Waste Management Regulations {Use of Sewage Sludge in Agriculture) (S.I. 267/2001), providing that a nutrient management plan is taken into consideration and that the soil limits of the 1998 (S.I. 148/1998) Waste Management Regulations are not exceeded.
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Energy from waste (E/W) technologies in the form o f biogas plants, CHP plants and other municipal solid waste (MSW) conversion technologies, have been gaining steady ground in the provision o f energy throughout Europe and the UK. Urban Waste Water Treatment Plants (UWWTP) are utilising much o f the same biochemical processes common to these E/W plants. Previous studies on Centralised Anaerobic Digestion (CAD) within Ireland found that the legislative and economic conditions were not conducive to such an operation on the grounds o f low energy price for electric and heat energy, and due to the restrictive nature o f the allowable feedstocks. Recent changes to the Irish REFIT tariff on energy produced from Anaerobic digestion; alterations to the regulation o f the allowable use o f animal by products(ABP); the recent enactment o f the Renewable Energy D irective (09/28/EC) and a subsequent review o f the draft Biowaste Directive (2001) required that the issue o f decentralised energy production in Ireland be reassessed. In this instance the feasibility study is based on a extant rural community, centred around the village o f Woodford Co Galway. The review found that the prevailing conditions were now such that it was technically and economically feasible for this biochemical process to provide energy and waste treatment facilities at the above location. The review also outlines the last item which is preventing this process from becoming achievable, specifically the lack o f a digestate regulation on land spreading which deals specifically with biowaste. The study finds that the implementation o f the draft EU biowaste regulations, with amendments for Cr and Hg levels to match the proposed Irish regulation for compost, would ensure that Ireland has some o f the most restrictive regulations in Europe for this application. The delay in completing this piece o f legislation is preventing national energy and waste issues from being resolved in a planned and stepwise fashion. A proposed lay out for the new Integrated Waste from Energy Plant (IW/EP) is presented. Budget economic projections and alternative revenue streams are outlined. Finally a review o f the national policies regarding the Rural Development Plan (RDP), the Rural Planning Guidelines (RPG) and the National Renewable Energy Action Plan (NREAP) are examined against the relevant EU directives.
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The Common whelk, Buccinum undatum (L.) is a conspicuous benthic scavenger in Irish waters, and is a valuable fisheries resource in South East Ireland. B. undatum is fished in many parts of its range, and previous studies have shown that certain life history parameters, which vary with location, make this species vulnerable to overexploitation. This makes research into each exploited stock essential to ensure sustainable fisheries management of the species. In 2003, interest in B. undatum as a complementary species in the inshore fishery east of the Inishowen Peninsula, North West Ireland, initiated investigation into fisheries related biological and population aspects of the species in this region. The current study presents estimates of spatial variation and density of the stock, size at age and growth rates, size and age at onset of sexual maturity, and timing of reproductive events in the region of the North West Irish whelk fishery for the period of June 2003 to May 2004. Analysis of variance of the total shell length of whelk landings to the fishery was conducted over spatial scales of fishing pot, fishing string and landings to vessels. Landings varied significantly in shell length at the spatial scale at which whelks are attracted to baited pots, but did not vary significantly over larger spatial scales. Depletion estimates of stock density from fisheries derived Catch per Unit Effort data and a mark re-capture experiment estimate 0.134 - 0.227 whelks per m2. Two independent methods of age determination found similar growth logistics functions for B. undatum.Modal analysis of length frequency distribution of landings to the fishery estimated symptotic length, Leo = 151.64 mm and Brody growth coefficient, K = 0.04. Analysis of the striae in individual opercula, where each stria was found to represent annual growth, estimated Loo = 137.73 mm and K = 0.12. Common whelks in the region of the North West Irish whelk fishery grow slowly and are long-lived, with 19 opercula striae recorded in one individual. Onset of sexual maturity is late, and no sex-specific differences in size or age at maturity were determined in the present study. Males were found to achieve sexual maturity at 83.30 ± 10.77 mm, and 8.9 - 11.1 years of age, and females at 82.62 ± 10.68 mm and 8.8 to 11.1 years of age. Systematic observations of reproductive events, including histological changes to the female ovary and male testis, and changes in the size and mass of body components, suggest that breeding occurred between the autumn and winter months of October and December 2003. Biological aspects of B. undatum in the study region are compared with previous studies from other regions, and discussed in relation to sustainable management of the fishery.
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Consabido que para uma sociedade organizada se desenvolver política e juridicamente, indispensável se faz a existência de um documento formal, dotado de observância obrigatória, capaz de definir as competências públicas e delimitar os poderes do Estado, resguardando os direitos fundamentais de eventuais abusos dos entes políticos. Este documento é a Constituição, que, em todos os momentos da história, sempre se fez presente nos Estados, mas, inicialmente, não de forma escrita, o que fez com que surgisse, então, o constitucionalismo, movimento que defendia a necessidade de elaboração de constituições escritas, munidas de normatividade e supremacia em relação às demais espécies normativas, que visassem organizar a separação dos poderes estatais e declarar os direitos e as liberdades individuais. Porém, de nada adiantaria a edição de uma Lei Maior sem que houvesse mecanismos de defesa, no intuito de afastar qualquer ameaça à segurança jurídica e à estabilidade social, por conta de alguma lei ou ato normativo contrário aos preceitos estabelecidos na Constituição. O controle de constitucionalidade, pilar do Estado de Direito, consiste em verificar a compatibilidade entre uma lei ou qualquer ato normativo infraconstitucional e a Lei Excelsa e, em havendo contraste, a lei ou o ato viciado deverá ser expurgado do ordenamento jurídico, para que a unidade constitucional seja restabelecida. No Brasil, o controle de constitucionalidade foi instituído sob forte influência do modelo norte-americano e obteve diversos tratamentos ao longo das constituições brasileiras, porém, o sistema de fiscalização de constitucionalidade teve seu ápice com o advento da atual Constituição Federal, promulgada em 05.10.88, com a criação de instrumentos processuais inovadores destinados à verificação da constitucionalidade das leis e atos normativos. Além disso, a Carta da República de 1988, ao contrário das anteriores, fortaleceu a figura do Poder Judiciário no contexto político, conferindo, assim, maior autonomia aos magistrados na solução de casos de grande repercussão nacional, redundando em um protagonismo judicial atual. Nesse contexto, o Supremo Tribunal Federal, órgão de cúpula do Judiciário nacional e guardião da Constituição, tem se destacado no cenário nacional, em especial na defesa dos direitos e garantias fundamentais insculpidos na Lei Fundamental, fazendo-se necessária, desta forma, uma análise na jurisprudência da Corte, no sentido de verificar se, de fato, tem havido evolução no controle de constitucionalidade no Brasil ao longo dos últimos anos e, em caso afirmativo, em que circunstâncias isso tem se dado.
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Amphisbaena nigricauda Gans, 1966 is a small, poorly known amphisbaenid endemic to the restinga of the states of Espírito Santo and Bahia, Brazil. We analyze 178 specimens collected in Vitória municipality, state of Espírito Santo, Brazil, to investigate whether this species show sexual dimorphism in pre-cloacal pores and in morphological characters. Sex was determined by a ventral incision and direct inspection of gonads. A PCA analysis was performed to generate a general body size measurement. A T test and the non-parametric Mann-Whitney test were used to assess whether this species show sexual dimorphism on five morphometric and five meristic characters, respectively. Sex could not be determined in 36 specimens because they were mutilated in the posterior portion of their bodies. The diagnosis of the species is redefined based on this sample size: the smallest number of body annuli changes from 222 to 192, the number of dorsal and ventral segments in an annulus in the middle of the body changes to 9-11/13-16 (instead of 10/16), and the autotomic tail annulus lies between annulus 7-10 (instead of 6-9). The number of tail annuli remained within the known range of variation of the species (19-24). None of the 80 females analyzed showed pre-cloacal pores, whereas within males 59 out of 62 specimens displayed four and two specimens displayed five pre-cloacal pores. A single male did not possess pre-cloacal pores, but showed irregular scales on its cloacal region. Sex-based difference based on presence or absence of pre-cloacal pores as well as males with wider head was seen in other Neotropical amphisbaenids. However, a pattern of body size differences between males and females has not been identified so far in the few amphisbaenid species studied in this regard. Further studies on this taxonomic group are still needed to elucidate the existence of general patterns of sexual dimorphism and to identify the selective pressures driving these patterns.
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ABSTRACT Morphological variations, according to the principles of ecomorphology, can be related to different aspects of the organism way of life, such as occupation of habitats and feeding behavior. The present study sought to examine the intraspecific variation in two populations of Poecilia reticulata Peters, 1859, that occur in two types of environments, a lotic (Maringá Stream) and a lentic (Jaboti Lake). Due to a marked sexual dimorphism, males and females were analyzed separately. Thus, the proposed hypotheses were that the populations that occur in distinct environments present morphological differences. The morphological variables were obtained using morphometric measurements and the ecomorphological indexes. The data were summarized in a Principal Component Analysis (PCA). A Multivariate Analysis of Variance (Manova) was made to verify significant differences in morphology between the populations. Males and females showed similar ecomorphological patterns according to the environment they occur. In general the population from Maringá Stream had fins with major areas, and the Jaboti Lake population eyes located more dorsally. Additionally, others morphological differences such as wider mouth of the males from Maringá Stream, wider heads on Jaboti Lake females and more protractible mouths on males from Jaboti Lake suggest a set of environmental variables that can possibly influence the ecomorphological patterns of the populations, as the water current, availability of food resources and predation. In summary, the initial hypotheses could be confirmed, evidencing the occurrence of distinct ecomorphotypes in the same species according to the environment type.
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The present essay –which is a pilot study conceived to continue the research in depth in the future- is based in a comparative analysis of educational practice between five different primary and pre-school teaching centres in Osona and the educational practice in inclusive educational centres. The essay introduces the objectives of the research and the theoretical and conceptual framework in which it is based (chapter 1) in relation with the main themes and expressions which are the purpose of the study: comprensivity, inclusive school and inclusive practice. The theoretical framework is linked to the principal regulations applied in our context. The study describes the instruments and procedure analysis describes the instruments and procedure analysis which have been designed and used for a qualitative methodological approach, together with the data obtained from the analysis of five teaching centres (chapter 2). The results from the research show that the practice done in the analised schools are not totally comparable to the ones in the inclusive environment. Notwithsanding, there are some similar points, although not totally coincident, like the fact that either the analysed schools or the ones with an inclusive approach show availability and interest in improving integration of all the pupils in the school, also the teachers work together in some aspects like, evaluation of pupils with special needs, objectives and contents and activities fort he specific kind of pupils with special needs parents and the majority of the analyzed schools, like those fallowing inclusive educational approaches, try the pupils with special needs to develop their acquisition within the ordinary class with adapted material. I think, these verifications, some of them close to inclusive educational practice, could constitute a starting point to analyse our model, in order to offer a common curriculum that could respect the different styles and rhythms of acquisition of all the pupils, so that promoting a more flexible and open schooling. In conclusion, the results of this analysis, although dues to its limits, they can not be generalized, they can help to find the necessary changes to bet for a qualitative education in a school for everyone.
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We identify a number of elements of the current Spanish system of regional financing that do not conform satisfactorily to the principles of equity, autonomy and efficiency that should inspire its design. Our main conclusion is that although the system presents a series of shortcomings that would require an in-depth reform, its basic focus on the equalization of the service provision capacity of all regional governments should be preserved because it is in accordance with the constitutional guarantee of equal rights for all citizens and with notions of horizontal equity that are widely shared in our country. In fact, the main shortcoming of the system is, in our opinion, that it does not fully guarantee such equality in practice. Additional weaknesses of the system are its lack of transparency, the absence of mechanisms to maintain vertical equilibrium across the different levels of the administration and a significant deficit of fiscal autonomy and responsibility on the pa
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La gestió dels residus municipals ha d’avançar cap a la sostenibilitat per tal de poder fer front al gran volum de residus que es generen actualment i no malmetre el medi ambient. Aquest fet motiva a l’elaboració d’aquest projecte que es centra en l’anàlisi del procés de recollida dels residus municipals. L’estudi realitza en primer lloc una avaluació ambiental de la recollida global i una avaluació ambiental específica de la recollida de la fracció Resta mitjançant el programari SIMUR (desenvolupada per l’Agència d’Ecologia Urbana de Barcelona). Amb aquesta eina de simulació de models de gestió de residus municipal es calcula el balanç de massa, el balanç energètic, el balanç d’emissions i el balanç econòmic del procés de recollida. La metodologia per al desenvolupament de la segona fase del projecte es basa en la realització de treball de camp per al disseny de taules descriptives dels circuits de recollida de la fracció Resta, que permeten comparar-los entre sí i aconseguir l’objectiu d’avaluar l’eficiència dels sistemes de recollida de càrrega lateral i posterior de la fracció. L’assoliment dels objectius permet fer-se una idea de l’estat actual de la recollida dels residus de Sant Boi, identificant-ne els punts forts i febles i plantejant propostes de millora encarades a aconseguir una futura generació i recollida de residus més respectuosa amb l’entorn.
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This article analyses the effect of immigration flows on the growth and efficiency of manufacturing firms in Spanish cities. To date, most studies have tended to focus on the effect immigrants have on labour markets at an aggregate level. Here, however, we undertake an exhaustive analysis at the firm level and report conclusive empirical findings. Ten years ago, Spain began to register massive immigration flows, concentrated above all on its most dynamic and advanced regions. Here, therefore, rather than focusing on the impact this has had on Spain’s labour market (changes to the skill structure of the workforce, increase in labour supply, the displacement of native workers, etc.), we examine the arrival of immigrants in terms of the changes this has meant to the structure of the country’s cities and their amenities. Thus, we argue that the impact of immigration on firm performance should not only be considered in terms of the labour market, but also in terms of how a city’s amenities can affect the performance of firms. Employing a panel data methodology, we show that the increasing pressure brought to bear by immigrants has a positive effect on the evolution of labour productivity and wages and a negative effect on the job evolution of these manufacturing firms. In addition, both small and new firms are more sensitive to the pressures of such immigrant inflows, while foreign market oriented firms report higher productivity levels and a less marked impact of immigration than their counterparts. In this paper, we also present a set of instruments to correct the endogeneity bias, which confirms the effect of local immigration flows on the performance of manufacturing firms.
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Ukraine has a rapidly ageing and declining population. A dynamic forward-looking Computable General Equilibrium (CGE) model with an explicitly modelled Pay‐As‐You-Go pension scheme is constructed to perform simulations of different pension reform scenarios and investigate the impact of population ageing on a wide range of macroeconomic variables. It is shown that, changes in age structure will result in a significant negative impact on the economy and stability of the pension system. Analysis of the potential changes to the pension system is limited to modelling an increase of the pension age, keeping either the workers’ contribution rate or replacement rate constant.
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Most opinion favors the origin of the malaria parasites from a coccidial ancestor. It is assumed that whatever the process through which the coccidia differentiated into a Plasmodium this phenomenon very probably occured millions of year ago, and during that differentiation process the original coccidia vanished. Therefore it has never repeated. At the light of some experiments the existence, at the present time, of a coccidial cycle of development in the malaria parasites, is proposed. The conection routes and mechanisms through which the malaria parasite changes to a coccidial life, and the routes in reverse are exposed. Transmission of the malaria-coccidial forms is suggested.
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The stiffness of tumor cells varies during cancer progression. In particular, metastatic carcinoma cells analyzed by Atomic Force Microscopy (AFM) appear softer than non-invasive and normal cells. Here we examined by AFM how the stiffness of melanoma cells varies during progression from non-invasive Radial Growth Phase (RGP) to invasive Vertical Growth Phase (VGP) and to metastatic tumors. We show that transformation of melanocytes to RGP and to VGP cells is characterized by decreased cell stiffness. However, further progression to metastatic melanoma is accompanied by increased cell stiffness and the acquisition of higher plasticity by tumor cells, which is manifested by their ability to greatly augment or reduce their stiffness in response to diverse adhesion conditions. We conclude that increased plasticity, rather than decreased stiffness as suggested for other tumor types, is a marker of melanoma malignancy. These findings advise caution about the potential use of AFM for melanoma diagnosis. FROM THE CLINICAL EDITOR: This study investigates the changes to cellular stiffness in metastatic melanoma cells examined via atomic force microscopy. The results demonstrate that increased plasticity is a marker of melanoma malignancy, as opposed to decreased stiffness.
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This thesis argues that insofar as we want to account for the normative dimension of social life, we must be careful to avoid construing that normative dimension in such a way as to exclude that which the second-person perspective reveals is important to social life and our ability to participate in it.¦The second-person perspective reveals that social life ought to be understood as a mix or balance of the regular and the irregular, where, in addition, those one interacts with are always to some extent experienced as other in a way that is neither immediately, nor perhaps ultimately, understandable. For persons to be able to participate in social life, conceived of in this way, they must have abilities that allow them to be, to some extent, hesitant and tentative in their relations with others, and thus tolerant of ambiguity, uncertainty and unpredictability, and responsive to and capable of learning from the otherness of others in the course of interacting with them.¦Incorporating the second-person perspective means we have to make some changes to the way we think about the normative in general, and the normative dimension of social life in particular. It does not mean giving up on the distinction between the normative and the regular - that continues to be fundamentally important but it does mean not excluding, as part of social life and as worthy of explanation, all that which is irregular. A radical way of putting it would be to say that there must be a sense in which the irregular is part of the normative. A less radical way, and the way adopted by this thesis, is to say that any account of the normative dimension of social life must not be such as to exclude the importance of irregularity from social life. This will mean 1) not characterising conventions, norms and rules as determinants of appropriateness and inappropriateness; 2) not thinking of them as necessary; 3) not thinking of them as necessarily governing minds; and 4) not thinking of them as necessarily shared.¦-¦L'argument principal de la thèse est que, pour rendre compte de la dimension normative de la vie sociale, il faut veiller à ne pas exclure la perspective de la deuxième personne - une perspective importante pour comprendre la vie sociale et la capacité requise pour y participer.¦Cette perspective nous permet d'imaginer la vie sociale comme un mélange ou un équilibre entre le régulier et l'irrégulier, l'interaction entre des individus pouvant être appréhendée comme l'expérience de chaque personne avec «l'autre» d'une manière qui n'est pas immédiatement compréhensible, et qui ne peut pas, peut-être, être ultimement comprise. Pour participer à la vie sociale, l'on doit avoir la capacité de rester hésitant et «réactif» dans ses relations avec les autres, de rester ouvert à leur altérité et de tolérer l'ambiguïté, l'incertitude et l'imprévisibilité des interactions sociales.¦Adopter une perspective «à la deuxième personne» conduit à une autre manière de penser la normativité en général, et la dimension normative de la vie sociale en particulier. Cela ne veut pas dire qu'il faut abandonner la distinction entre le normatif et le régulier - une distinction qui garde une importance fondamentale - mais qu'il faut reconnaître l'irrégulier comme faisant partie de la vie sociale et comme étant digne, en tant que tel, d'être expliqué. Une conception radicale pourrait même concevoir l'irrégulier comme faisant partie intégrante de la normativité. Une approche moins radicale, qui est celle adoptée dans cette thèse, est de dire que tout compte-rendu de la dimension normative de la vie sociale doit prendre en considération l'importance de l'irrégularité dans la vie sociale. Une telle approche implique que les conventions, normes et règles (1) ne déterminent pas ce qui est approprié ou inapproprié; (2) ne sont pas toujours nécessaires ; (3) ne gouvernent pas le fonctionnement de l'esprit ; et (4) ne sont pas nécessairement partagées.