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This study rescues, describes and analyzes the historical-evolutionary trajectory with which the concept of accounting expertise was being portrayed, modified and disseminated among the standards of accounting expertise of the Federal Accounting Council, from the T 3 and P 2 Standards of 1992 to the NBC TP 01 (R1) and NBC PP 01 (R1) standards of 2020, and the main indoctrinators of the theme in Brazil. The study adopts bibliographic review and content analysis as a procedure and presents the trajectory and historical development of accounting expertise and its concept. It is perceived that the conceptual understanding of accounting expertise evolved along with the understanding of the relevance of the technique to society, in which there was a technique based on doing and today an accounting and scientific technique applied to conflict resolution, fact-finding and truth search; emphasizes the need for further studies on accounting expertise in Brazil. [ABSTRACT FROM AUTHOR]

Copyright of Revista Confluências Culturais is the property of Fundacao Educacional da Regiao de Joinville - FURJ and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Multilingual Multi-Document Summarization aims at ranking the sentences of a cluster with (at least) 2 news texts (1 in the user's language and 1 in a foreign language), and select the top-ranked sentences for a summary in the user's language. We explored three concept-based statistics and one superficial strategy for sentence ranking. We used a bilingual corpus (Brazilian Portuguese-English) encoded in UNL (Universal Network Language) with source and summary sentences aligned based on content overlap. Our experiment shows that "concept frequency normalized by the number of concepts in the sentence" is the measure that best ranks the sentences selected by humans. However, it does not outperform the superficial strategy based on the position of the sentences in the texts. This indicates that the most frequent concepts are not always contained in first sentences, usually selected by humans to build the summaries because they convey the main information of the collection. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Direitos Fundamentais & Democracia is the property of Revista de Direitos Fundamentais & Democracia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article aims to discuss the concept of environment present in the theoretical field of Brazilian geography. The emergence of the environmental discourse from the middle of the last century brought to the vocabulary of geographers the concept of medium under the label environment and, although this new designation has become widespread in geographical science, suffered, by contrast, a considerable amount of criticism of his epistemological consistency, as well as their social intentions. What follows, therefore, is an analysis of the presence of this concept in the institutional field of Brazilian geography and the criticism it received from a select range of geographers. [ABSTRACT FROM AUTHOR]