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Presentations at this seminar on distance education focused on the different types of speech in multimedia presentations which contribute to the elaboration (simulated or substituted) of a situation involving different relationships. In addition to opening and closing remarks by Marcel de Greve and a final report by the Scientific Committee of DIMED 86, 24 papers are presented: (1) "Recit Litteraire et Recit Televisuel: Une Concurrence Loyale" (Claude de Greve); (2) "Fiction Audio-Visuelle et Enseignement a Distance" (Luis de Pina); (3) "La Classe de Suggestopedie et les Comportements Non Verbaux des Ensignants" (Maria Clara Ferrao Tavares); (4) "Caractere Conversationnel du Medium Ecrit dans l'Enseignement a Distance" (Alice Gouveia and Edite Ferreira); (5) "La Contraction du Temps" (Rocha Trindade); (6) "Un Laboratoire de Langue des Annees 80" (Arnout Horemans); (7) "Lecture Semiotique d'un Cours Universitaire Televise: Diversite et Complementarite Discursives des Medias en Situation d'Enseignement a Distance" (Renee Legris); (8) "Videogramme Didactique et Operation d'Intellection" (Monique Mahieu); (9) "La Simulation: Un Outil a Integrer dans l'Enseignement" (Louise Sauve); (10) "Des Perceptions Oubliees" (Maria Emilia Ricardo Marques); (11) "Contribution a l'Elaboration d'un Modele de Perception du Discours" (Dulce Rebelo); (12) "Antenne Ouverte: Animation, Imaginaire et Creativite" (Vasco Granja); (13) "Language Teaching by Video: Spontaneous Language at Beginners' Level. Presentation of a Technique for Indirect Elicitation of Language" (Eva dam Jensen); (14) "How Not to Drown the Baby in the Bathwater" (Ashok Kelkar); (15) "Les Materiels Educatifs: Masques d'un Reel Imaginaire (Gabriel La Rocque); (16) "Argumentation et Persuasion" (Max Egly); (17) "Les Systemes Audio-Visuels Interactifs" (Maria Clara Nunes); (18) "Pour un Poetique des Media" Melo e Castro); (19) "Notice Pedagogique--Documents d'Appui" (Paul Lavaud); (20) "Logo: Langage et Philosophie, Role dans le Processus de l'Enseignement-Apprentissage (Candida Moreira); (21) "L'Image au Service de l'Enseignement" (Olga Grabovsky); (22) "A l'Ecoute du Journal Radio. Etude teleologique" (Stanislaw Jakobczyk); (23) "Applied Linguistic Methods for Teaching Sino-Tibetan Boro Mishing, etc., to Non-Speakers" (Pramod Bhattacharya); and (24) "Biocybernetic Approach to the Media Speech in Programmed Teaching" (M. F. Malik). Abstracts of each presentation are provided. (EW)

This paper focuses on a new way of financial reporting which is able to answer to market dynamics and the economic process of internationalization within the context of high technology. Recent online reporting has revealed its power to respond to organizational needs, exceeding some particular limitations present in traditional reporting. A theoretical framework for online reporting is presented. This approach leads to the development of new technologies, in particular computer languages and their contribution to company activity. XBRL (eXtensible Business Reporting Language) will also be addressed in this paper as the future of financial reporting. For a more precise interpretation we will present some studies that prove the rapid growth of online reporting practices in the organizational universe. Finally, an empirical study about the reality of Portuguese organization practices listed on PSI20 index is presented. [ABSTRACT FROM AUTHOR]