Química em cena: uma proposta para formação inicial de professores de química

In educational observed difficulty in train teachers to meet the medium and higher education needs, and one reason for this is the different experiences in the training of educators in relation to those found in the classroom. So often arise criticisms related to relevance and efficiency of degree courses, as regards the performance of its natural mission, which weakens the teacher training. Thus, improving the quality of education is very dependent on the initiatives of teachers, creating teaching alternatives to strengthen their performance in school. From this reflection, it is concluded that teacher training needs new educational proposals that qualify, and so can promote the formation of his students more adequately. Among the educational proposals as alternatives to initial teacher training may use the scientific theater (TC). Considering this possibility, this work has been proposed as investigate and discuss the influence of TC combined with experimentation in the initial training of future teachers in Chemistry who participate in the Groups Fanatics chemistry Theatre (UERN) and Chemistry on Stage (UFRN). Therefore, there was, in a first stage, theatrical essays based on the theater of the oppressed, and written dramaturgical scripts, a collaborative proposal. To incorporate experimentation in chemistry to theater rehearsals, there was a systematic literature search and after content analysis, were selected categories, materials and reagents easily accessible, easy procedures and implementation with low risk of accidents and easy care chemical waste. In the second part we identified: a) the beliefs of student teachers in the use of TC ally trial for initial training of chemistry teachers; b) the influence of TC ally to trial on learning of chemical concepts of high school students who attended the shows; c) the reasons for using or not TC ally to trial by chemistry teachers who participated in the TC group and currently work in the classroom. In this study, questionnaires and interviews were used, compounds, respectively, by a Likert scale and open questions. Quantitative data were analyzed by classical statistics the media, using as centrality measures the average, the concordance argument and the average deviation. Qualitative data were discussed according to content analysis, with categories that emerged from reading the answers. These analyzes concluded that the licensees have a positive view on the use of scientific theater for disclosure of the chemical for use in the learning of chemical concepts, pedagogical and disciplinary knowledge, and to form promotion strategy for research and extension at the University. They credit improvements in their initial training on the use of scientific theater combined with experimentation. The TC provides motivation for the construction of conceptual thinking in an informal way of chemical communication, allowing the student to expand their knowledge, not only favoring the phenomenological approach, but also the construction of chemical knowledge and the internalization of scientific concepts.

Attachment, psychological functioning, and resilience within the street involved youth populations: describing youth who access community agency support

Youth homelessness is defined within the literature as youth who have left their homes and are living independent of parental figures and/or caregivers, have no stable residence or source of income, and lack access to the supports needed to make the challenging transition into adulthood (Canadian Observatory on Homelessness, 2015). Previous research studying homeless (or street-involved) youth has primarily focused on risk factors hindering the development of this population, and has largely ignored resilience, coping, and help-seeking behaviours. The current study examined the attachment styles (both categorically and dimensionally), psychological functioning, resilience, and help-seeking behaviours in street-involved youth of St. John’s, Newfoundland. Face-to face interviews were completed over a four-month period with 63 youth (42 males, 21 females) aged 15-29 (Mage = 20.00), recruited from a local community organization providing outreach services to street-involved youth. Results revealed the disproportionate struggles of the street-involved youth population, and highlighted higher levels of attachment insecurity, psychological distress and lower resilience compared to normative peers. Findings also showed a significant difference in psychological functioning, overall resilience, and emotional reactivity based on individual attachment style. In an exploratory model of help-seeking, a positive relationship was found between overall resilience (defined as a sense of mastery and sense of relatedness) and frequency of community service access. However, contrary to predictions, no relationships were found between frequency of community service access and attachment, psychological functioning, or emotional reactivity. Implications of the present findings in development of interventions for street-involved youth are discussed, in addition to strengths and limitations of the present research, and suggested areas of future inquiry.

Parental Bereavement: Looking Beyond Grief - Challenges and Health

For most parents there is no imaginable event more devastating than the death of their child. Nevertheless, while bereaved parents grieve they are also expected to carry on with their life. The day-to-day activities that were once routine for these parents may now be challenging due to the emotional turmoil they are experiencing. To date parental bereavement has been described as complex, intense, individualized, and life-long and their grief responses are interwoven with their daily activities, but the nature of their daily life challenges are not known.

This dissertation highlights the significance of how parents respond to their bereavement challenges because bereaved parents have higher morbidity and mortality rates than non-bereaved parents or adults who have lost their spouse or parents. Many bereaved parents in their daily routines include activities that allow them to maintain a relationship with their deceased child. These behaviors have been described as “continuing bonds”, but with this dissertation the continuing bonds concept is analyzed to provide a clear conceptual definition, which can be used for future research.

Using the Adaptive Leadership Framework as the theoretical lens and a mixed method, multiple case study design, the primary study in this dissertation aims to provides knowledge about the challenges parents face in the first six months following the death of their child, the work they use to meet these challenges, and the co-occurrence of the challenges, and work with their health status. Bereaved parents challenges are unique to their individual circumstances, complex, interrelated and adaptive, as they have no easy fix. Their challenges were pertaining to their everyday life without their child and classified as challenges related to: a) grief, b) continuing bonds, c) life demands, d) health concerns, f) interactions, and g) gaps in the health care system. Parents intuitively responded to the challenges and attempted to care for themselves. However, the role of the healthcare system to assist bereaved parents during this stressful time so that their health is not negatively impacted was also recognized. This study provides a foundation about parental bereavement challenges and related work that can lead to the development and testing of interventions that are tailored to address the challenges with a goal of improving bereaved parents health outcomes.

Estimating Dynamic Treatment Effects from Project STAR (Working Paper 36)

This paper considers the analysis of data from randomized trials which offer a sequence of interventions and suffer from a variety of problems in implementation. In experiments that provide treatment in multiple periods (T>1), subjects have up to 2^{T}-1 counterfactual outcomes to be estimated to determine the full sequence of causal effects from the study. Traditional program evaluation and non-experimental estimators are unable to recover parameters of interest to policy makers in this setting, particularly if there is non-ignorable attrition. We examine these issues in the context of Tennessee's highly influential randomized class size study, Project STAR. We demonstrate how a researcher can estimate the full sequence of dynamic treatment effects using a sequential difference in difference strategy that accounts for attrition due to observables using inverse probability weighting M-estimators. These estimates allow us to recover the structural parameters of the small class effects in the underlying education production function and construct dynamic average treatment effects. We present a complete and different picture of the effectiveness of reduced class size and find that accounting for both attrition due to observables and selection due to unobservable is crucial and necessary with data from Project STAR

EXAMINING HOW SAME-GENDER AND MIXED-GENDER COUPLES NAVIGATE SEXUAL ISSUES IN THEIR RELATIONSHIPS

Sexual scripts—the definitions and expectations that individuals hold for sexual interactions—are thought to play an important role in the maintenance of sexual well-being. Sexual scripts can be rigid or flexible, and they can be concordant or discordant between members of a couple. Sex therapists support sexual script flexibility for maintaining sexual and relationship satisfaction when couples are navigating sexual issues. However, empirical research examining the role of sexual script flexibility and the degree of script concordance/discordance in couples’ sexual well-being has been limited, due in part to the limited measures available. Furthermore, within the existing research, there has been an unfortunate tendency to exclude individuals in same-gender relationships – perpetuating the long-standing knowledge gap in the literature on positive sexuality in diverse relationships. To address these gaps in the literature, we conducted a series of online studies that recruited individuals in diverse relationships. A measure of individual sexual script flexibility in response to sexual issues was developed (Chapter 2); in addition, the structure of an existing measure assessing couple sexual scripts in response to a sexual issue was evaluated (Chapter 3). Chapter 4 examined how individuals in diverse relationships compared on measures of individual sexual script flexibility and on couple sexual scripts. Findings suggest that there are more similarities than differences across diverse couples. Chapter 5 explored how flexibility in an individual’s approach to sexual issues relates to sexual well-being, specifically by assessing sexual communication and partner responses as mediators. Results suggest that individual sexual script flexibility relates to sexual well-being through reciprocal partner processes. Collectively, this research program suggests that more similarities than differences exist between individuals in same- and mixed-gender relationships, and that partners are important to consider in the relationship between individual sexual script flexibility and sexual well-being. These findings have implications for sex and couple therapy; these results emphasize the importance of interventions that target both members of the couple, and further our understanding of sexuality in same- and mixed-gender relationships.

Shared education in Northern Ireland: school collaboration in divided societies

During the years of political violence in Northern Ireland many looked to schools to contribute to reconciliation. A variety of interventions were attempted throughout those years, but there was little evidence that any had produced systemic change. The peace process provided an opportunity for renewed efforts. This paper outlines the experience of a series of projects on 'shared education', or the establishment of collaborative networks of Protestant, Catholic and integrated schools in which teachers and pupils moved between schools to take classes and share experiences. The paper outlines the genesis of the idea and the research which helped inform the shape of the shared education project. The paper also outlines the corpus of research which has examined various aspects of shared education practice and lays out the emergent model which is helping to inform current government practice in Northern Ireland, and is being adopted in other jurisdictions. The paper concludes by looking at the prospects for real transformation of education in Northern Ireland.

Phonic skills mediate improved literacy outcomes in at-risk primary school children: results from the Ready-to-Learn Programme

Background
Learning to read is a key goal during primary school: reading difficulties may curtail children’s learning trajectories. Controversy remains regarding what types of interventions are effective for children at risk for academic failure, such as children in disadvantaged areas. We present data from a complex intervention to test the hypothesis that phonic skills and word recognition abilities are a pivotal and specific causal mechanism for the development of reading skills in children at risk for poorer literacy outcomes.
Method
Over 500 pupils across 16 primary schools took part in a Cluster Randomised Controlled Trial from school year 1 to year 3. Schools were randomly allocated to the intervention or the control arm. The intervention involved a literacy-rich after-school programme. Children attending schools in the control arm of the study received the curriculum normally provided. Children in both arms completed batteries of language, phonic skills, and reading tests every year. We used multilevel mediation models to investigate mediating processes between intervention and outcomes.
Findings
Children who took part in the intervention displayed improvements in reading skills compared to those in the control arm. Results indicated a significant indirect effect of the intervention via phonics encoding.
Discussion
The results suggest that the intervention was effective in improving reading abilities of children at risk, and this effect was mediated by improving children’s phonic skills. This has relevance for designing interventions aimed at improving literacy skills of children exposed to socio-economic disadvantage. Results also highlight the importance of methods to investigate causal pathways from intervention to outcomes.

Pobreza Infantil: o Rendimento Social de Inserção como medida protetora da infância em contexto de pobreza e em risco de negligência no concelho de Albergaria-a-Velha

A pobreza infantil é reconhecida, na comunidade científico, como um problema social grave que viola os direitos das crianças, sendo este um fator favorável à vulnerabilização e à possibilidade de ocorrência de casos de negligência. Em consequência, esta fundamenta-se pela necessidade de intervenções, que a par de medidas de proteção social do Estado, em particular o Rendimento Social de Inserção (RSI), potenciem o desempenho de funções parentais protetoras. Por conseguinte, definiu-se como principal objetivo analisar a relação e/ou influência da medida do RSI sobre as funções parentais (des) protetoras no contexto da pobreza infantil em 15 crianças (dos 0 aos 6 anos), assim como compreender os domínios do seu bem-estar a partir dos Reports card`s da UNICEF. A investigação decorreu no concelho de Albergaria-a-Velha entre os meses de fevereiro a julho de 2013. A metodologia utilizada foi o método qualitativo de natureza exploratória cujos dados foram recolhidos através de dois inquéritos dirigidos às 11 famílias abrangidas pelo estudo e aos respetivos técnicos. A análise dos dados permitiu retirar as principais conclusões destacando-se que o Bem-estar Material e Habitacional das crianças encontram-se comprometidos, uma vez que, os rendimentos médios das famílias estudadas são inferiores ao salário mínimo nacional, o RSI a principal fonte de rendimentos, a maioria dos agregados beneficiam, para além deste, de apoios económicos, quatro famílias estão identificadas como pobreza intergeracional projeta-se para a maioria, a continuidade da “dependência” dos serviços de ação social. Perante estes dados as crianças podem vivenciar privações ou carências múltiplas. Constatou-se falta de privacidade e de conforto habitacional apesar das melhorias significativas nesta dimensão. Na dimensão do Bem-estar Saúde e Segurança enquadra-se a negligência, deste modo, as praticas parentais de risco/negligência foram distribuídas pelos níveis “baixo, moderado e elevado”, apurou-se que em 6 agregados apenas um pratica uma parentalidade não protetora; para os restantes consideramos que o RSI contribui para atenuar a intensidade do stress parental face às privações económicas. / Child poverty is recognized in the scientific community as a serious social problem, which goes against the rights of children. It is a favorable factor to their increasing vulnerability and to the possibility of occurrence of negligence. It is based on the need of interventions that measures social protection of the Goverment through the Social Insertion Income (SII), potentiate the protective performance of parental functions. Thus, the main objective of this study was to analyze the relationship and / or influence of SII on parental protective functions in the context of child poverty in 15 children (aged 0 to 6 years), as well as understand the areas of their welfare according to the UNICEF Report Card’s. The research took place in the Municipality of Albergaria-a-Velha between the months February to July 2013. The used methodology was the qualitative method with exploratory contours and the data collected through two questionnaires surveys directed to the 11 families and Technicians. The information analysis led us to the main conclusions that the children’s Welfare Material and Housing are compromised, since the average yield of the families studied are lower than the minimum national wage, the RSI is the main source of income that most households benefit, in addition to this economic support the continuous "dependency" of social services is projected for the future and four families are identified as intergenerational poverty. Based on these facts the children can experience multiple disadvantage or deprivation. According to the housing conditions it was found lack of privacy and comfort, although exists significant improvements in this dimension. In the dimension of Wellbeing Health and Safety fits negligence, in this way the parental practice of risk / negligence were distributed by the levels of "low, moderate and high", it was found that only one of eight cases do not practice a protective parenting, for the remaining households we consider that the SII contributes to mitigate the intensity of the parental stress against the economic deprivation.

Les technologies de l'information et de la télécommunication (TIC) pour la promotion de la santé sexuelle et reproductive (SSR) au sein des jeunes des Premières Nations du Québec : faisabilité et pistes d'intervention

La répartition des taux de prévalence des infections transmissibles sexuellement et par le sang (ITSS) et du VIH/SIDA au Canada présente de grandes inégalités entre les différents groupes socioculturels. Les Autochtones font partie des populations qui en payent le plus lourd tribut. Par rapport à cette situation, le plan directeur 2007-2017 de la commission de la santé et des services sociaux des Premières Nations du Québec et du Labrador (CSSSPNQL) identifie clairement le VIH/SIDA comme une problématique prioritaire de santé. La stratégie autochtone sur le VIH/SIDA estime que pour être efficaces, les interventions visant la prévention du VIH/SIDA doivent cibler divers groupes, au nombre desquels la jeunesse autochtone est une cible particulière. En ce sens, la familiarité des jeunes générations avec la technologie positionne l’utilisation des technologies de l’information et de la communication (TIC) comme une avenue fortement prometteuse dans le domaine de la prévention du VIH/SIDA chez les adolescents et jeunes adultes. Nous avons réalisé une synthèse des connaissances dans ce domaine novateur suivant une méthodologie suggérée par la Collaboration Cochrane dans le but de documenter l’efficacité et les facteurs d’adoption des interventions utilisant les TIC pour la prévention des ITSS/VIH/SIDA et la promotion de la santé sexuelle et reproductive auprès des adolescents et jeunes adultes. Les résultats de cette revue systématique ont permis d’élaborer et de mener, en partenariat avec la CSSSPNQL, un projet de recherche visant à évaluer la faisabilité de telles interventions au sein des adolescents et jeunes adultes de communautés des Premières Nations (PN) du Québec. En complément à cette étude de faisabilité et dans le but de formuler des recommandations en vue de la conception d’interventions utilisant les TIC et fondées autant sur les données probantes que sur les réalités des jeunes des PN, nous avons entrepris une dernière étude visant à identifier les facteurs sous-jacents du port du condom chez les 13-18 ans de communautés des Premières Nations du Québec. Nous avons discuté, dans la présente thèse, les résultats de ces études ainsi que divers enjeux du partenariat de recherche avec les parties prenantes des PN ayant participé à notre projet. Les implications pratiques de nos résultats, en matière de recherche et d’intervention, sont à discuter avec notre principale partenaire, la CSSSPNQL, afin d’en optimiser les retombées pour les populations des PN.

Responsabilidade social empresarial: o caso de uma indústria alimentícia no estado do Pará

The theme of corporate social responsibility (CSR) provides discussion and analysis and relatively recent, particularly in the last twenty years, has grown into the world as well as in Brazil, the interest on the involvement of the business sector in social activities or projects facing combating poverty. However, a lack of socialization of successful experiences in the practice of CSR and clarity and consensus concepts generate deviations of understanding on the subject and the structuring of interventions. This research aimed to reveal how corporate social responsibility of the IMA Food was developed from Project Nursery Saci. The research took place under a qualitative approach of descriptive-explanatory, conducted through semi-structured interviews and non-participatory observation and interviewed 35 people in total. The interpretation and analysis of data occurred through a categorical content analysis, having as theoretical approach to socioeconomic CSR. The results showed that the major form of social responsibility of the Food IMA is based on a classical approach of CSR, focusing on philanthropy. The absence of a more systematic management of the project and reflect the fragility, instability and lack of commitment towards the community. The contributions generated by the project are substantial and important, but do not reach the development occasioned by the company. However, none of this invalidates the initiative of the organization's commitment to the community, however, requires a reassessment and restructuring of the proposal in a way that leverages the performance of the project and the company itself and it can more effectively contribute to society

O city marketing em Natal/RN e a construção da imagem da cidade

The growing importance of tourism in overall economic activity worldwide has favored the intensification of competition among cities that seek to create environments attractive to tourists and potential investors. It has been common practice to import characteristics of the business environment in the public management of cities. The city marketing is a key tool used by public leaders to promote a linkage between the tourism image and urban image and involves, in addition to promoting the image of the city, the planning of interventions in urban space, trying to formulate a positive image of the city able to facilitate the deployment of capital. This research seeks to understand the nature of city marketing as part of contemporary urban management and analyzes how is its application in decisions concerning the promotion of tourism in Natal/RN. The approach of this research is qualitative, exploratory and descriptive, in which respondents were the main leaders of two of the official tourism site, the Empresa Potiguar de Promoção Turística and the Secretaria Municipal de Turismo e Desenvolvimento Econômico. It was found that there is a strong articulation of public power with private enterprise in the design and conduct of the actions of urban marketing, that from the survey data show that the behavior of target markets provide guidelines for taking strategic decisions relating to tourism. Sun and sea are some key elements explored to form the image of Natal and to authorize the sale of the city as a tropical paradise. However, there is an increase in the diversification of tourism products, seeking to increase flow to the segments of ecotourism, adventure, business and culture. It s also growing the use of local culture as a tourism product, however, the cultural representation focuses on superficial values and does not bring to light the social and historical richness that the city has. Public authorities use the city marketing strategies as a means able to maximize the attractiveness of Natal urban space to investors, business groups and tourists. It can be observed that urban managers seek solutions that can continuously increase the tours, which often manifests in interventions that focus the tourist areas of the city, in oposition of those who do not contribute to a positive reading of the city, which ultimately generate the worsening of spacial and social inequalities

A tomada de decisão nas instituições particulares de solidariedade social

Introdução e objetivo: Atualmente as Instituições Particulares de Solidariedade Social deparam-se com mudanças de caracter social, económico e legislativo, que têm afetado o seu funcionamento e financiamento. Pelo que, impõe-se às suas direções responder às necessidades sociais com maior responsabilidade e eficiência num contexto de maior escassez de recursos. Neste sentido, o presente estudo tem como objetivo compreender o modo como as Instituições Particulares de Solidariedade Social tomam decisões, ao nível do financiamento, para um funcionamento eficiente das mesmas. Metodologia: Optou-se por realizar estudos de caso com uma amostra constituída por quatro Instituições Particulares de Solidariedade Social. A recolha de dados foi feita através de entrevistas semiestruturadas e análise documental. O tratamento de dados foi feito através de análise de conteúdo e com recurso ao software QRS Nvivo versão 10. Resultados: Os principais resultados indicam que: a) as necessidades sociais influenciam decisões de aumento e diminuição da capacidade de respostas das instituições; b) o sistema legal influencia a perpetuação de intervenções de caracter institucional; c) a conjuntura económica influencia a pressão sobre o preço da comparticipação familiar e o aumento da concorrência entre instituições; d) a escassez de recursos constitui-se como denominador comum entre instituições, influenciando decisões de investimento que assumem o financiamento público como um facto consumado; e) as práticas de liderança e gestão desenvolvidas por direções com elementos que têm conhecimentos na área financeira são mais propensas a assumir o risco e a aumentar a complexidade operativa das instituições f) as práticas de envolvimento de stakeholders internos e externos contribuem para a aquisição de apoio na prossecução dos seus objetivos. Conclusão: As tomadas de decisão das instituições com acordos com a segurança social assemelham-se por prevalecer o desenvolvimento de respostas tipificadas, com acordo com a segurança social. Apesar disso, os resultados evidenciam a importância de práticas de liderança e gestão desenvolvidas com a presença de elementos com conhecimentos na área financeira, para o desenvolvimento de respostas tipificadas com rentabilidade económica. Salienta-se ainda que o desenvolvimento de práticas de envolvimento de stakeholders internos e externos, baseados na responsabilização e transparência, promovem o alcance de apoios para assegurar o desenvolvimento das atividades institucionais, com maior incidência na instituição sem acordos com a segurança social, mas que os mesmos não asseguram a sua eficiência económica.

Publication Bias

According to the Declaration of Helsinki, as well as the Statement on Public Disclosure of Clinical Trial Results of the World Health Organization, every researcher has the ethical obligation to publish research results on all trials with human participants in a complete and accurate way within 12 months after the end of the trial.1,2 Nevertheless, for several reasons, not all research results are published in an accurate way in case they are released at all. This phenomenon of publication bias may not only create a false impression on the reliability of clinical research business, but it may also affect the evidence of clinical conclusions about the best treatments, which are mostly based on published data and results.

A Framework for Security Transparency in Cloud Computing

Individuals and corporate users are persistently considering cloud adoption due to its significant benefits compared to traditional computing environments. The data and applications in the cloud are stored in an environment that is separated, managed and maintained externally to the organisation. Therefore, it is essential for cloud providers to demonstrate and implement adequate security practices to protect the data and processes put under their stewardship. Security transparency in the cloud is likely to become the core theme that underpins the systematic disclosure of security designs and practices that enhance customer confidence in using cloud service and deployment models. In this paper, we present a framework that enables a detailed analysis of security transparency for cloud based systems. In particular, we consider security transparency from three different levels of abstraction, i.e., conceptual, organisation and technical levels, and identify the relevant concepts within these levels. This allows us to provide an elaboration of the essential concepts at the core of transparency and analyse the means for implementing them from a technical perspective. Finally, an example from a real world migration context is given to provide a solid discussion on the applicability of the proposed framework.

A problemática da dicotomia contabilística ao nível dos subsídios ao investimento

A globalização dos mercados, articulada com a abertura das fronteiras dentro da União Europeia, e com a diversidade de sistemas contabilísticos, acentuou a necessidade de criar um único sistema contabilístico que fosse aceite internacionalmente e, ao mesmo tempo, que facilitasse o acesso aos mercados de capitais internacionais. O novo Sistema de Normalização Contabilística (SNC) adotado em Portugal é baseado essencialmente em princípios, conduzindo à existência de novos conceitos e à necessidade de incorporar novas formas de entender a contabilidade. Constata-se que os procedimentos contabilísticos impostos pelo SNC, no caso particular da Norma de Contabilidade e Relato Financeiro (NCRF) 22 - Contabilização dos Subsídios do Governo e Divulgação de Apoios do Governo, são mais exigentes e pormenorizados do que os previstos no anterior sistema normativo nacional, em vigor até 31/12/2009. Verifica-se ainda que esta norma, no que diz respeito ao tratamento contabilístico dos subsídios relacionados com ativos, não segue o preconizado na atual International Accounting Standard (IAS), ou Norma Internacional de Contabilidade (NIC) 20 - Contabilização dos Subsídios do Governo e Divulgação de Apoios do Governo. Pretende-se assim analisar as referidas normas, enumerando as suas principais diferenças, e constatar como os outros países da União Europeia contabilizam estes subsídios. The globalization of markets, combined with the opening of borders within the European Union, and the diversity of accounting systems, emphasized the need to create a single accounting system that is internationally accepted and at the same time, improving access to markets international capital. New Accounting Standards System adopted in Portugal is essentially based on principles leading to the existence of new concepts and the need to incorporate new ways of understanding accounting. It appears that the accounting procedures required by the SNC, particularly in the case of NCRF 22 - Accounting for Government Grants and Disclosure of Government Assistance, are more stringent and detailed than those of the preceding national regulatory system in force until 31/12/2009. It also appears that this standard with regard to the accounting treatment of grants related to assets, does not follow the recommendations in the current IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance. The aim is to analyze the standards, enumerating the main differences, and see how the other UE countries account for these allowances.