La presente Tesis titulada "Modelo Metodológico de la Auditoría Financiera con Enfoque Integral para el Sistema Nacional de Control", es de carácter descriptivo y explicativo fundamentada en la experiencia profesional obtenida en el campo de la auditoría financiera y las investigaciones realizadas en torno a la labor de fiscalización y control que viene desarrollando el ente rector del Sistema Nacional de Control, en cumplimiento de lo establecido en los artículos 81° y 82° de la Constitución Política del Perú, y la atribución conferida en el artículo 22° literal f) de la Ley N° 27785 de 22.Jul.2002, Ley Orgánica del Sistema Nacional de Control y de la Contraloría General de la República. Actualmente, la Contraloría General de la República como ente técnico rector del Sistema Nacional de Control, viene modificando las normas de control gubernamental y procedimientos técnicos correspondientes al ejercicio del control gubernamental, de conformidad con el artículo 14° de la Ley N° 27785, Ley Orgánica del Sistema Nacional de Control y de la Contraloría General de la República; afectando directamente el enfoque metodológico de la auditoría financiera y otras auditorías, al haber aprobado las Normas Generales de Control Gubernamental (NGCG), a través del cual dejan sin efecto la aplicación de las Normas de Auditoría Gubernamental (NAGUs), el Manual de Auditoría Gubernamental (MAGU), la Guía de Planeamiento de Auditoría Gubernamental, y la Guía para la Elaboración del Informe de Auditoría Gubernamental. Posteriormente la Contraloría General de la República, aprobó el Manual de Auditoría Financiera Gubernamental, que es un documento normativo, de obligatorio cumplimiento, que define el proceso para el ejercicio de la auditoría a los estados financieros y presupuestales, y ha sido diseñado para su aplicación por las Sociedades de Auditoría, los Órganos de Control Institucional, así como la Contraloría General de la República en la ejecución de la auditoría financiera y presupuestaria, de conformidad con las normas de control gubernamental, concordado con las normas internacionales de auditoría vigentes. Sin embargo, pese a los cambios que viene realizando el ente rector del Sistema Nacional de Control, estos no resuelven el problema planteado en la Tesis titulada "Modelo Metodológico de la Auditoría Financiera con Enfoque Integral para el Sistema Nacional de Control", la misma que debe ser superado con el modelo metodológico que se propone en la Tesis, la misma que prioriza la validación integral de los actos y resultados de la gestión pública, el uso eficiente, eficaz y económico de los recursos y bienes del Estado, así como del cumplimiento de las normas legales y de los lineamientos de política y planes de acción establecidos por las entidades públicas en sus Planes Estratégicos. Por ello, señalamos que el Sistema Nacional de Control, no tiene un modelo metodológico de auditoría financiera que tienda a transparentar la información presupuestaria y financiera del Estado peruano, identificando los actos de corrupción y promoviendo la mejora continua de la gestión pública; asuntos que se superaría de aplicarse la metodología y herramientas modernas que proponemos, a través de la implantación y aplicación de la Auditoría Financiera Gubernamental con Enfoque Integral, la cual busca aplicar un control de advertencia o de prevención para que el administrador público conozca en tiempo real las inconsistencias detectadas en su gestión y proceda a subsanarlas, con lo finalidad de convertir a las entidades públicas en entes eficientes y eficaces, que cumplan con el fin último del control que es su mejoramiento continuo y modernización que asegure el cumplimiento de su misión, visión y objetivos en bien de los ciudadanos de nuestro país. Esta gran diferencia entre lo que se aplica en el Perú y lo que se aplica por ejemplo en Colombia, en materia de control gubernamental, ha conllevado a que se efectúe esta investigación que tiene por objetivo general, identificar y aplicar modernos enfoques de auditoría financiera integral que permita obtener resultados de la evaluación de gestión de las entidades públicas y promueva su mejora continua. Para llevar a cabo esta investigación se ha considerado tomar en cuenta el universo que conforman el Sistema Nacional de Control (empresas, entidades, ministerios y gobiernos regionales y locales) de los cuáles tomamos como muestra la información financiera auditada de 15 entidades: 05 Ministerios, 02 Universidades, 03 Gobiernos Regionales, 02 Gobiernos Locales, y 03 Empresas del Estado. Además, consideraremos entrevistarnos con 10 socios de firmas de auditores que auditaron esas entidades que representan la muestra de estudio, 10 funcionarios de entidades auditadas y 10 contadores públicos. Para cumplir con nuestro objetivo, se procedió a efectuar una encuesta a los participantes de nuestra muestra y cuyo principal dato obtenido es que el Sistema Nacional de Control actualmente no permite la evaluación integral de la gestión y sus efectos financieros y presupuestarios, plasmados en los estados financieros y estados presupuestarios; a fin de validar el uso eficiente, eficaz y económico de los recursos del Estado, por lo que es prioritario que la Auditoría Financiera Gubernamental con enfoque Integral, sea aplicada con prontitud, para lo cual deberá modificarse la normatividad actual vigente, que permita a la Contraloría General de la República, su modernización y aplicación herramientas tecnológicas y enfoques modernos de auditoría en las actividades y acciones de control que programe y ejecute en el ámbito del sector gubernamental. El enfoque de auditoría integral propuesto se fundamenta en el conocimiento integral de la entidad gubernamental a ser auditada en su entorno sistémico, el cual conlleva a evaluar la planificación de su gestión verificando el cumplimiento de su misión, visión y objetivos, a través de los documentos de gestión que generan, y su alineamiento con las políticas públicas del gobierno, asimismo, evaluar los resultados de la gestión a través de los procesos que desarrolla, identificando y proponiendo recomendaciones que superen los riesgos internos y/o externos que los hayan afectado. Este cambio metodológico se efectúa en cinco fases que explicamos ampliamente en este trabajo, el cual buscamos se formalice mediante normas que aseguren la reforma integral del Sistema Nacional de Control en el Perú. Palabras claves: Enfoque, Sistema, Auditoría, Integral, Control. ; --- This thesis titled "Model methodological of the audit financial with approach Integral to the National Control System", is character descriptive and explanatory grounded in professional experience obtained in the field of the financial audit and investigations around the work of control and control being developed by the governing body of the national system of Control in compliance with provisions in articles 81 ° and 82 ° of the Constitution politics in Peru, and attribution in article 22 literal ° f) of the Act N ° 27785 22.Jul.2002, organic law of the system National Control and the Comptroller General of the Republic. Actually, the General Comptroller of the Republic as a technical entity rector of the National Control System , it comes by modifying the rules of Government control and technical procedures for the exercise of Government control, in accordance with article 14 of the law N ° 27785, organic law of the system National Control and the Office of the Comptroller General; directly affecting the methodology of the financial audit and other audit approach, adopting general rules of governmental Control (NGCG), through which they leave without effect the application of the rules of audit Government (NAGUs) and Manual of governmental audit (MAGU), governmental audit planning guide, the Guide to the preparation of the report of audit Government. Subsequently the Office of the Comptroller-General approved the audit financial Government Manual, which is a normative, binding document, which defines the process for the exercise of the audit the financial and budget States, and has been designed for its application, audit companies, the institutional supervisory bodies, as well as the Comptroller General of the Republic in the implementation of the audit financial and budgetary in accordance with the rules of Government control, agreed with the international standards of audit. However, despite the changes being the governing body of the national system of Control, these do not solve the problem raised in the thesis entitled "Methodological model of auditing financial with comprehensive approach to national Control System", which should be overcome with the methodological model proposed in the thesis, which prioritises the comprehensive validation of acts and results of public management, the efficient, effective and economic use of the resources and assets of the State, as well as the compliance with legal norms and policy guidelines and action plans established by public entities in their plans Strategic. By this, we emphasize that the identified problems would be overcome to apply modern tools we propose, through the implementation and application of the governmental financial audit with Integral approach and methodology which it seeks to apply a warning or prevention control so the public administrator know real-time inconsistencies detected in its management and appropriate to remedy them, with the purpose of converting to public entities in efficient and effective, entities that comply with the ultimate aim of the control which is its continuous improvement and modernization that will ensure the fulfillment of its mission vision and goals for the good of the citizens of our country. This difference between what applies in the Peru and which applies for example in Colombia, in terms of Government control, has led to this investigation that general objective, identify and implement modern approaches to comprehensive financial audit that allows results of the evaluation of management of public entities and promote continuous improvement. To carry out this investigation has been considered taking into account the universe that make up the national system of Control (companies, institutions, ministries and regional and local governments) which we take as a sample 15 entities: 05 ministries, universities 02, 03 regional Governments, local government 02, and 03 State enterprises. In addition, we will consider interview 10 partners of firms of Auditors which trail those entities that represent the study sample, 10 officials from auditees and 10 public accountants. To achieve our objective, we proceeded to carry out a survey to participants in our sample and whose main retrieved data is that national Control system currently does not allow the comprehensive assessment of the management and their financial and budgetary, effects reflected in the financial statements and budget States; in order to validate the use of efficient, effective and economic resources of the State, so it is a priority that the governmental financial audit with Integral approach is applied promptly, for which need to modify the current regulations, which allow the Comptroller General of the Republic, its modernization and application technology tools and modern approaches of auditing activities and control actions that you schedule and execute in the scope of the sector government. The proposed comprehensive audit approach is based on the comprehensive understanding of the Government entity to be audited in their systemic environment, which leads to evaluate its management planning by verifying the fulfillment of its mission, vision and objectives, through documents management generated, and their alignment with the policies of the Government, also evaluate the results of management through processes that developed, identifying and proposing recommendations that exceed the internal and/or external risks that have affected them. This methodological change is carried out in five phases which widely explained in this work, which seek to formalize rules that ensure the comprehensive reform of the national system of Control in the Peru. Key words: approach, system, audit, comprehensive Control. ; Tesis
La presente Tesis titulada "Modelo Metodológico de la Auditoría Financiera con Enfoque Integral para el Sistema Nacional de Control", es de carácter descriptivo y explicativo fundamentada en la experiencia profesional obtenida en el campo de la auditoría financiera y las investigaciones realizadas en torno a la labor de fiscalización y control que viene desarrollando el ente rector del Sistema Nacional de Control, en cumplimiento de lo establecido en los artículos 81° y 82° de la Constitución Política del Perú, y la atribución conferida en el artículo 22° literal f) de la Ley N° 27785 de 22.Jul.2002, Ley Orgánica del Sistema Nacional de Control y de la Contraloría General de la República. Actualmente, la Contraloría General de la República como ente técnico rector del Sistema Nacional de Control, viene modificando las normas de control gubernamental y procedimientos técnicos correspondientes al ejercicio del control gubernamental, de conformidad con el artículo 14° de la Ley N° 27785, Ley Orgánica del Sistema Nacional de Control y de la Contraloría General de la República; afectando directamente el enfoque metodológico de la auditoría financiera y otras auditorías, al haber aprobado las Normas Generales de Control Gubernamental (NGCG), a través del cual dejan sin efecto la aplicación de las Normas de Auditoría Gubernamental (NAGUs), el Manual de Auditoría Gubernamental (MAGU), la Guía de Planeamiento de Auditoría Gubernamental, y la Guía para la Elaboración del Informe de Auditoría Gubernamental. Posteriormente la Contraloría General de la República, aprobó el Manual de Auditoría Financiera Gubernamental, que es un documento normativo, de obligatorio cumplimiento, que define el proceso para el ejercicio de la auditoría a los estados financieros y presupuestales, y ha sido diseñado para su aplicación por las Sociedades de Auditoría, los Órganos de Control Institucional, así como la Contraloría General de la República en la ejecución de la auditoría financiera y presupuestaria, de conformidad con las normas de control gubernamental, concordado con las normas internacionales de auditoría vigentes. Sin embargo, pese a los cambios que viene realizando el ente rector del Sistema Nacional de Control, estos no resuelven el problema planteado en la Tesis titulada "Modelo Metodológico de la Auditoría Financiera con Enfoque Integral para el Sistema Nacional de Control", la misma que debe ser superado con el modelo metodológico que se propone en la Tesis, la misma que prioriza la validación integral de los actos y resultados de la gestión pública, el uso eficiente, eficaz y económico de los recursos y bienes del Estado, así como del cumplimiento de las normas legales y de los lineamientos de política y planes de acción establecidos por las entidades públicas en sus Planes Estratégicos. Por ello, señalamos que el Sistema Nacional de Control, no tiene un modelo metodológico de auditoría financiera que tienda a transparentar la información presupuestaria y financiera del Estado peruano, identificando los actos de corrupción y promoviendo la mejora continua de la gestión pública; asuntos que se superaría de aplicarse la metodología y herramientas modernas que proponemos, a través de la implantación y aplicación de la Auditoría Financiera Gubernamental con Enfoque Integral, la cual busca aplicar un control de advertencia o de prevención para que el administrador público conozca en tiempo real las inconsistencias detectadas en su gestión y proceda a subsanarlas, con lo finalidad de convertir a las entidades públicas en entes eficientes y eficaces, que cumplan con el fin último del control que es su mejoramiento continuo y modernización que asegure el cumplimiento de su misión, visión y objetivos en bien de los ciudadanos de nuestro país. Esta gran diferencia entre lo que se aplica en el Perú y lo que se aplica por ejemplo en Colombia, en materia de control gubernamental, ha conllevado a que se efectúe esta investigación que tiene por objetivo general, identificar y aplicar modernos enfoques de auditoría financiera integral que permita obtener resultados de la evaluación de gestión de las entidades públicas y promueva su mejora continua. Para llevar a cabo esta investigación se ha considerado tomar en cuenta el universo que conforman el Sistema Nacional de Control (empresas, entidades, ministerios y gobiernos regionales y locales) de los cuáles tomamos como muestra la información financiera auditada de 15 entidades: 05 Ministerios, 02 Universidades, 03 Gobiernos Regionales, 02 Gobiernos Locales, y 03 Empresas del Estado. Además, consideraremos entrevistarnos con 10 socios de firmas de auditores que auditaron esas entidades que representan la muestra de estudio, 10 funcionarios de entidades auditadas y 10 contadores públicos. Para cumplir con nuestro objetivo, se procedió a efectuar una encuesta a los participantes de nuestra muestra y cuyo principal dato obtenido es que el Sistema Nacional de Control actualmente no permite la evaluación integral de la gestión y sus efectos financieros y presupuestarios, plasmados en los estados financieros y estados presupuestarios; a fin de validar el uso eficiente, eficaz y económico de los recursos del Estado, por lo que es prioritario que la Auditoría Financiera Gubernamental con enfoque Integral, sea aplicada con prontitud, para lo cual deberá modificarse la normatividad actual vigente, que permita a la Contraloría General de la República, su modernización y aplicación herramientas tecnológicas y enfoques modernos de auditoría en las actividades y acciones de control que programe y ejecute en el ámbito del sector gubernamental. El enfoque de auditoría integral propuesto se fundamenta en el conocimiento integral de la entidad gubernamental a ser auditada en su entorno sistémico, el cual conlleva a evaluar la planificación de su gestión verificando el cumplimiento de su misión, visión y objetivos, a través de los documentos de gestión que generan, y su alineamiento con las políticas públicas del gobierno, asimismo, evaluar los resultados de la gestión a través de los procesos que desarrolla, identificando y proponiendo recomendaciones que superen los riesgos internos y/o externos que los hayan afectado. Este cambio metodológico se efectúa en cinco fases que explicamos ampliamente en este trabajo, el cual buscamos se formalice mediante normas que aseguren la reforma integral del Sistema Nacional de Control en el Perú. Palabras claves: Enfoque, Sistema, Auditoría, Integral, Control. ; --- This thesis titled "Model methodological of the audit financial with approach Integral to the National Control System", is character descriptive and explanatory grounded in professional experience obtained in the field of the financial audit and investigations around the work of control and control being developed by the governing body of the national system of Control in compliance with provisions in articles 81 ° and 82 ° of the Constitution politics in Peru, and attribution in article 22 literal ° f) of the Act N ° 27785 22.Jul.2002, organic law of the system National Control and the Comptroller General of the Republic. Actually, the General Comptroller of the Republic as a technical entity rector of the National Control System , it comes by modifying the rules of Government control and technical procedures for the exercise of Government control, in accordance with article 14 of the law N ° 27785, organic law of the system National Control and the Office of the Comptroller General; directly affecting the methodology of the financial audit and other audit approach, adopting general rules of governmental Control (NGCG), through which they leave without effect the application of the rules of audit Government (NAGUs) and Manual of governmental audit (MAGU), governmental audit planning guide, the Guide to the preparation of the report of audit Government. Subsequently the Office of the Comptroller-General approved the audit financial Government Manual, which is a normative, binding document, which defines the process for the exercise of the audit the financial and budget States, and has been designed for its application, audit companies, the institutional supervisory bodies, as well as the Comptroller General of the Republic in the implementation of the audit financial and budgetary in accordance with the rules of Government control, agreed with the international standards of audit. However, despite the changes being the governing body of the national system of Control, these do not solve the problem raised in the thesis entitled "Methodological model of auditing financial with comprehensive approach to national Control System", which should be overcome with the methodological model proposed in the thesis, which prioritises the comprehensive validation of acts and results of public management, the efficient, effective and economic use of the resources and assets of the State, as well as the compliance with legal norms and policy guidelines and action plans established by public entities in their plans Strategic. By this, we emphasize that the identified problems would be overcome to apply modern tools we propose, through the implementation and application of the governmental financial audit with Integral approach and methodology which it seeks to apply a warning or prevention control so the public administrator know real-time inconsistencies detected in its management and appropriate to remedy them, with the purpose of converting to public entities in efficient and effective, entities that comply with the ultimate aim of the control which is its continuous improvement and modernization that will ensure the fulfillment of its mission vision and goals for the good of the citizens of our country. This difference between what applies in the Peru and which applies for example in Colombia, in terms of Government control, has led to this investigation that general objective, identify and implement modern approaches to comprehensive financial audit that allows results of the evaluation of management of public entities and promote continuous improvement. To carry out this investigation has been considered taking into account the universe that make up the national system of Control (companies, institutions, ministries and regional and local governments) which we take as a sample 15 entities: 05 ministries, universities 02, 03 regional Governments, local government 02, and 03 State enterprises. In addition, we will consider interview 10 partners of firms of Auditors which trail those entities that represent the study sample, 10 officials from auditees and 10 public accountants. To achieve our objective, we proceeded to carry out a survey to participants in our sample and whose main retrieved data is that national Control system currently does not allow the comprehensive assessment of the management and their financial and budgetary, effects reflected in the financial statements and budget States; in order to validate the use of efficient, effective and economic resources of the State, so it is a priority that the governmental financial audit with Integral approach is applied promptly, for which need to modify the current regulations, which allow the Comptroller General of the Republic, its modernization and application technology tools and modern approaches of auditing activities and control actions that you schedule and execute in the scope of the sector government. The proposed comprehensive audit approach is based on the comprehensive understanding of the Government entity to be audited in their systemic environment, which leads to evaluate its management planning by verifying the fulfillment of its mission, vision and objectives, through documents management generated, and their alignment with the policies of the Government, also evaluate the results of management through processes that developed, identifying and proposing recommendations that exceed the internal and/or external risks that have affected them. This methodological change is carried out in five phases which widely explained in this work, which seek to formalize rules that ensure the comprehensive reform of the national system of Control in the Peru. Key words: approach, system, audit, comprehensive Control. ; Tesis
THE USE OF NATURALLY OCCURRING MOOD- altering substances is deeply rooted in the traditions and cultures of many communities worldwide. As documented in other societies and historical records,1,2 various compounds have been employed for altering consciousness and for their curative effects.3 Two substances traditionally used in the Middle East include hashish and khat.4 Hashish, as cannabis, has been known in the region since ancient times.5 Khat, also known as chat, derived from the leaves and young shoots of the khat plant (Catha edulis), is used for its stimulant effect.6 Technological advances that enable high purification of drugs and transporting them fast, and increasing urbanisation, have caused these mood altering substances to be taken out of their traditional role in societies and have come to pose new, complex and challenging threats.7 These threats have been manifested in two important ways: () wider use of drugs, and (2) a shift from natural drugs to the more potent purer forms. Globally, illegal money derived from illicit drug transactions amounts to 400 billion dollars annually, and is second only to the arms trade.8,9 The countries of the Arabian Gulf Co-operation Council (GCC) offers an interesting study area because their diverse cultures have experienced rapid acculturation, a phenomenon often equated with a rise in psychosocial stress.10 Psychosocial stress has often been associated with vulnerability to self poisoning11 and substance abuse.12 Although there are no adequate statistical studies to indicate the incidence of substance dependency in the GCC, it is clear that substance abuse is not a minor problem considering the number of reported drug seizures by the authorities.13 In real terms, the drugs seized by law enforcement authorities constitute only 5–0 percent of the actual quantity.14 Comprehensive data on the pattern of substance dependency is hampered by the criminal and moral stigma associated with substance dependency. Whatever the real number of people afflicted with addiction, substance dependency is a severe problem when considered in terms of personal distress, family disruption and interference with productivity and economic growth. Efforts have been undertaken in GCC countries to reduce the demand for drugs and to prevent drug abuse before it occurs. These efforts are coordinated through the Demand Reduction Committee, created in 200 with members from all countries of the GCC. The committee provides leadership in coordinating and facilitating strategies in this area including law enforcement, rehabilitation and leading and assisting the community in the task of education and prevention of substance abuse. Some studies have suggested that substance dependency occurs in adolescents in all strata of the society.14–16 However, these studies are limited to self-report questionnaires based on secondary school students. Although peer pressure is likely to play a significant part in the initiation of substance abuse,16 the subsequent heavy abuse is often associated with various psychosocial factors. It has been suggested that of all the social factors that predispose individuals to substance abuse, boredom is the most significant.14,17 The recent affluence and modernisation of the GCC societies have led many people to have a lot of spare time, as household chores are carried out by expatriate servants.14 The detrimental effects of such a lifestyle, including substance dependency, have been speculated in the literature.13,18–21 In a study cited by Al-Harthi14 of personality profiles and descriptive analyses of typical substance users enrolled in a treatment centre in Riyadh, Saudi Arabia, the most frequently stated reason for indulging in drugs was to escape boredom. This view, though substantiated by other studies in the region,22,23 has not taken into account the relationship of individual temperament to substance abuse. Recent studies have suggested that phenotypical "risk takers" or "sensation seekers" are often not inhibited from yielding to various illicit practices including substance abuse.24 Future studies in the region should examine the association between personality types, risk taking behaviour and boredom. The premise that the rise in substance dependency might be precipitated by erosion of traditional family networks and skewed social expectations might be relevant to GCC countries. Al-Hashmi18 has suggested that modernisation has resulted in the Omani family becoming nuclear at the cost of the traditional extended family. Concurrently, domestic servants brought from overseas, often illiterate in the dominant language, are providing much of the socialisation to children. Reinforced by frequent international travelling, satellite televisions and the Internet, acculturation appears to have occurred too quickly in GCC societies. Smith has remarked that these changes have brought these communities development that took a thousand years in Europe in less than 20 years.25 Studies from other parts of the world that have experienced similar rapid pace of modernisation have shown disintegration of native culture and identity as well as dissolution of the social network, to which individuals had previously turned for help when in trouble.26 In addition, the spread of education have resulted in higher levels of expectations. In the new social order, individuals in the region tend to regard employment opportunities, guaranteed higher levels of income, and especially, higher social standing, as acquired rights. Frustration of the desire to climb the social ladder leads to social insecurity.14 The present situation of society in transition fits with the classical sociological observations of Ibn Khaldun and Emile Durkheim: rapid transformation leads to breakdown of traditional social cohesion.14As a result, the sense of belonging becomes a luxury, leading to social drift, alienation, and the proliferation of social misfits. The society itself may become anomic. The relationship between acculturation, anomie and drug taking has received empirical support.27 The present tendency is to view substance abuse in its psychosocial context rather than on moral terms. While more studies that are comprehensive are needed to examine the pattern of use and misuse of drugs in the GCC countries, there are various reasons to assume that substance dependency is likely to continue to pose a problem in the region. First, the geography helps both trafficking and consumption. GCC countries are located close to the "Golden Triangle" or "Drug Belt", a part of Asia where underdevelopment and political instability have fuelled drug driven economies. Second, being on a major route for international airlines and sea routes by virtue of being in the middle of the world, GCC countries are at constant risk of being used as trans-shipment points for drug trafficking. The Arabian Peninsula has a vast coastline with its horizon overlooking major sea routes to different continents. Even if vigilance to guard its borders is heightened, such a long coastline would remain porous. Moreover, effective surveillance would require more allocation of resources and work force, drawing vital resources away from establishing essential remedial and rehabilitation services for the victims of substance abuse. Thirdly, the increasing number of visitors and the presence of foreign labour in the GCC also help make the "Gulf route" a crossroad for trans-world drug supplies. Some individuals may fall prey to the fallouts from these passing illegal shipments even though they may be destined elsewhere. It is also possible that an increase in consumption of illicit substances among the local population has in itself escalated the demand. In support of the latter view are the rising statistics on the mortality related to drug abuse and the number of clients seeking treatment in rehabilitation centres in the GCC states.15,28 Dispensing accurate information on issues related to substance abuse is a key component to fighting drug abuse. Studies are needed to illuminate the effect of substance dependency in the GGC countries as the mass media often tends to downplay the risks of drug use, or sometimes even glamorises it. Evidence is emerging on the personal consequences of substance dependency. Okasha, in the context of Egypt, has demonstrated that substance dependency is likely to lead to underachievement at school or work and exacerbate family stress, financial burdens and exposure to criminal activity.29 However, literature does not discern whether these social problems are the cause or the effect of the substance dependency. Substance dependency is often associated with psychiatric morbidity30 but it is not clear whether this is cause or effect. Karam et al in their report from Lebanon suggest a strong relationship between addiction to substances of abuse and psychiatric diagnoses.31 These authors further suggest that certain personality types often abuse specific substances. However, such a simplistic view appears to be merely reiterating the chicken-or-the-egg argument. Some authors have suggested that substance dependency is a form of self-medication, which implies that individuals with substance dependency have high levels of psychosocial distress and use illicit drugs in an attempt to alleviate their distress. This is relevant to the suggestion that some psychiatric symptoms may mimic withdrawal effects of chronic substance dependency and withdrawal symptomatology co-varies with cognitive and psychological functioning.32 In addition to psychiatric illness, substance dependency has been seen to increase the risk of adverse drug reactions. A well-known complication of substance dependency is the risk of transmission of human immunodeficiency virus and other infections.33 VISIBLE PATTERNS IN THE GCC The discovery of oil in the GCC has brought rapid modernisation as well as unprecedented material progress and economic security.34 Although GCC nationals, like other cultural groups in developing countries, are thought to have beliefs that protect them against developing substance dependency, such beliefs appear to be eroding with the rising tide of acculturation and economic restructuring. Demographic factors such as the preponderance of adolescents in the population will continue to elude those advocating demand reduction policies even if harsher penalties are decreed for traffickers and users. Approximately 60% of the population in the region are less than 20 years old.35 As reported elsewhere, 36 adolescents are prone to risk taking behaviour, a temperament that has been associated with developmental milestones including the underdevelopment of the orbital-frontal cortex.34 In GCC countries, the rate of juvenile delinquency has, in a span of 0 years, increased approximately by 400%. Unless the needs of such a large and important segment of society as its young people are addressed, this may present a demographic time-bomb with unpredictable social consequences. With a fast growing population, competitions for social and occupational roles are likely to be more intense, leaving many failed individuals behind. With such a demographic trend, it is likely that many individuals carry a greater risk of developing various adjustment difficulties including substance dependency.37 Data emanating from other developing countries suggest that drug peddlers tend to target the poor and the unemployed. Whereas substance dependency in other parts of the world is often associated with economic and social breakdown,38 no study has examined whether substance dependency in the GCC countries follows the same pattern.39 Preliminary observations in Oman suggest that there is relationship between unemployment and propensity for substance abuse.14 Interestingly, the study suggests that addiction to illicit drugs is likely to interfere with employment, often rendering some individuals to lose their jobs. In the midst of such conflicting views, further studies are needed to ascertain the conditions that trigger drug dependency in the community.40 While more information is needed in order to make an informed policy on substance dependency, there is some evidence pointing to which substances are widely abused in GCC countries. First, clinical reports suggest that solvent misuse is extensive although no formal studies have been conducted. Hafeiz41 has suggested that abuse of solvents often occurs in order to overcome the boredom of modern living. There is also increasing evidence to suggest that some of these agents cause mental disorders42 as well as neurological complications.43 The chemicals in question include glues, liquid shoe polish, deodoriser, petrol, cologne and insecticides.44,45 A special pattern of substance dependency associated with social deviancy and delinquency also involves a home-made mixture of dates and ointments as well as inhalation of intoxicating fumes derived from burning the wings of cockroaches and ants with volatile substances. Habitual inhaling of these substances is often associated with a failure to thrive.42 Secondly, inhaling smoke derived from nicotine based substances is now common in many GCC countries.46,47 Tobacco is often chewed, snuffed or smoked either in cigarettes or in sheesha. The latter (also known as hookah) is a smoking device, widely used in some communities of the Arabian Peninsula, to smoke jurak, a cooked tobacco-fruit mixture, and burnt by an electrical device or by charcoal. The produced smoke passes through the water at the base of the sheesha and then a long-tube before it is inhaled. Though most smokers consider sheesha less harmful to health than cigarette smoking,48 this has not been substantiated in regional studies.48,49 Experimental and clinical studies have found that nicotine, an active ingredient of both sheesha and cigarettes, not only triggers cardiovascular diseases, but also predisposes frequent users to various neuropsychiatric disorders.50 The question remains whether smoking triggers mental illness or people with mental illness are more likely to smoke.51 Pharmacological studies have unequivocally shown that nicotine is as addictive as other well-known psychoactive drugs such as cocaine and amphetamines.52 However, GCC countries have given a low priority to this a public health issue. Demand for nicotine has been falling in industrialised nations, 53 but a similar picture is not emerging from middle and low income countries. Cigarette companies are now targeting the developing world.53 Moreover, cigarette companies are manufacturing products of differing quality for sale in different markets. It has been shown that cigarettes of the same brand sold in developing countries have higher tar content than in the country of origin.54 Some studies have suggested that certain cigarettes are made from more potent, hence, more addictive, nicotine.53,55 As there is no known effective program to educate people about the dangers of smoking, prevention and smoking cessation appear to an unattainable goals. To compound the problem, some proponents of the "gateway phenomenon" suggest that smoking is a springboard to hard drugs such as cocaine and heroin, 56 though there is also evidence to contradict this view.57 The social problems precipitated by alcoholism have not yet been reported in the GCC countries though some reports suggest that drinking problems are proliferating.13,44,58 The World Health Organisation59 estimates that more then 5 million people are disabled because of alcohol use, making it the fourth leading cause of worldwide disability. Theobald has suggested that approximately 0% of alcohol consumers will at some time experience serious health problems related to their drinking habit.60 As many individuals are now facing the daily challenges of modern living and the pressures of modern life, alcohol abuse is thought to be one of the elusive antidotes to modern insecurity.17 Some recent findings suggest that individuals who have a high subjective level of insecurity in their lives are likely to abuse alcohol to ward of their psychosocial stress. Interestingly, people with such attributes have been seen to have refractory types of alcoholism.61 Alcohol syndromes such as delirium tremens and Korsakoff's psychosis are known to occur among people who consume it regularly.50 Persons at risk of drinking problems cannot be reliably identified in the population; therefore the pattern of drinking and its psychosocial correlates are indicated for the GCC countries. The bulk of the studies21,45,58 have focused solely on exploring the validity of research instruments on cross-cultural application of drinking attitude and behaviour. Little is known on the effect of alcohol repackaged as "cologne" available in some GCC countries.62,63 Colognes or ethyl alcohol-containing perfume and after-shave are sometimes ingested as an alcohol substitute.64 Relevant to this, it would be important to determine whether the availability of alcohol and other soft drugs deters people from going into narcotics that are more dangerous. One suggestion is that in those societies of GCC where there is a relaxed attitude towards alcohol, there are fewer propensities towards heroin and other dangerous drugs.14 It also not clear how such information would be helpful in planning intervention programs in GCC countries, as the experiences from other societies suggest a complex relationship between alcohol and substance abuse. The "gateway theory" would suggest that using alcohol leads people to use harder drugs like cocaine and heroin.65 There is also scant information on the pattern and psychosocial correlates of over-the-counter medications in the GCC countries. Though generally viewed as harmless, many of them have the potential for abuse, particular those that are considered to be amphetamine-like stimulants.66 These includes nasal decongestants, bronchodilators, appetite suppressants and energy pills and drinks. While there is no evidence to suggest that cocaine and hallucinogens are widely consumed in the GCC countries, 13 the story of opiate use is somewhat different. Historical documents suggest that opium was considered as a medicinal substance in the Middle East. It was recommended by various towering Arab figures such as Ibn Sina.1 More recently, however, its semi-synthetic counterpart, heroin, far removed from its cultural context, is becoming the drug of choice for addicts in the GCC countries. Being close to heroin producing regions of the world, GCC appears to be the trafficker's place of choice. Being capable of causing compulsive dependency within a short time, heroin has a devastating effect on the user and society in general. To those who are addicted to heroin, it appears the habit leaves them little time for meaningful life. To compound the problem, as 90% of GCC heroin addicts use it intravenously, sharing of contaminated needles causes infections of human immune deficiency virus and a high incidence of other infections.33 Similarly, the number of cases of heroin addiction is often directly related to the number of crimes.27 Despite stringent regulations to reduce the supply and demand, the habit proliferates. Judging from the quantities of drugs seized by the authorities, the last decade has witnessed a dramatic increase in the number of cases of heroin addiction, the number of addicts seeking rehabilitation, and death due to heroin overdose.PROSPECTS FOR THE FUTURE Rehabilitation for addiction is often in the hands of psychiatric or penitentiary services though some specialised centres have emerged in some GCC countries.16 Culturally sensitive interventions seem to be often relegated to fringe importance. Medical interventions are likely to grow considering the many claims about new pharmacological tools that take advantage of the chemical properties of alcohol and other drugs. However, drug treatment for substance dependency should not hold up the search for psychosocial predisposing factors, which, in turn, could be a springboard for educational strategies to reduce demand. Indeed, blind adherence to pharmacological intervention not only seems similar to drug peddling, but also may be counterproductive in the long term. A biomedical explanatory model of substance dependency may lead to stigma, and lessen the individual and societal accountability in tackling compulsive dependency. Stressing personal responsibility, on the other hand, motivates one to change, as well as help one understand the challenges ahead and evolve coping mechanisms.67 As distress and stress are experienced in a socio-cultural context, rehabilitation services should avoid committing what Kleinman has called a "category fallacy", where a view of human nature developed for one cultural group is uncritically applied to members of another group for whom its validity has not been established.68 According to Kleinman, this results in a "distortion of pathology" rather than a critical understanding of the ways in which the members of a different cultural group perceive, experience and communicates beliefs and distress. One of the essential grounds for formulating enlightened policies toward drug dependency is to consider the society's outlook towards mood altering substances. Despite the documented frequency of substance abuse in GCC countries, a review of the literature reveals no objective studies on knowledge, attitude and perception. Opinion towards substance dependency among citizens of GCC countries is likely to have a wide-ranging influence, affecting issues as diverse as personal consequences of substance dependency, prevention, care and management of people with substance abuse. Historical and cross-cultural studies have suggested that individuals with substance dependence are likely to encounter active discrimination and harassment which, in turn, exacerbates their psychosocial predicament and perpetuates their relapse into drug taking.37 Similarly, it has been suggested that social attitudes can be more devastating than the addiction itself, and the addict's family suffers as well.69 Although many victims of substance dependency could benefit from treatment, attitudes of society towards them is likely to hamper their seeking rehabilitation. As a result, many are likely to stay underground until addiction has reached an advanced stage of irreversible pathology. This not only increases pessimism of the victims and those around them but also shatters the prospect of recovery. Therefore, more research in GCC countries should be conducted in order to shed light on socio-cultural factors that precipitate individuals to succumb to substance abuse. This would open the door for contemplating strategies to achieve a reasonable level of prevention as well as to prioritise which aspects of services are pertinent to the region. Grinspoon and Bakalar have suggested that of all the mistakes repeated, the most serious is trying to free society of drugs via legislation and regulation.70 Indeed, many studies1 suggest that no punitive measure deters availability and abuse of drugs.14 It appears that financial gain is one of the strongest determining factors. Globally, though consensus from the experts in the field suggests that substance dependency is a disease, public opinion often considers it a form of moral degeneracy that can destroy social values. As a result, victims of substance dependency are sent to the prison. Many countries have pursued the idea of creating a national consensus towards zero tolerance for substance abuse and death penalty for drug traffickers. The policies fluctuate between curbing trafficking, reducing demand and decriminalisation of certain classes of drugs.71 Some countries have considered decriminalizing soft drugs and the debate continues on the rationale of dispensing heroin to heroin-addicts.72 Although more time is needed to assess the long-term outcome of these new programs, history has shown that none of the previous campaigns to curb the spread of substance misuse has worked. Instead, the situation appears to be summed up in Bob Marley's lyric, "So you think you have found the solution; But it's just another illusion". CONCLUSION The problem of drug abuse in the GCC is a multi-dimensional one without easy solutions. This paper has touched upon several of these issues. Even though for zero tolerance to substance dependency is advocated, no program has been found to be universally successful in reducing drug dependence. Historically, many societies have tried both criminalisation and decriminalisation but to no avail. Despite all the technologies to monitor and legal authority to bring the drug traffickers to justice,including the threat of death penalty, dealing with substances that cause addiction is becoming a global challenge of ever increasing magnitude. More discouraging, the problem has even affected societies where one would expect cultural factors to protect them from the attraction of drugs. The purpose of this paper, thus, is to "point a finger to the moon", the moon symbolising the complexity of substance dependency. One should not confuse the moon with the finger that points to it.
.The subject of my thesis has as its starting point a didactic aim: that of the qualitative improvement of the teaching/learning of French to/from an audience of Reunionese children. In pursuit of this goal, I have set myself the goal of developing a benchmark for assessing the morphosyntactic skills of children in Reunion Island's large kindergarten section. Enriched in particular by recent research related to the theme of the contact of languages in Creolo-French-speaking lands, my work as a didactician has tried to reconcile, or at least to confront, a sociolinguistic variationist posture with that, classically more structuralist, of a grammarian "standard-setter" in a school setting. I thus deal, from a theoretical and pragmatic point of view, with the problem of a binarized grammatical evaluation, in a diglostic context of close language contacts, where interlectal practices are legion. By considering, from a holistic perspective, questions relating to the development of reference standards and the collection of oral data from small non-reading schoolchildren, my research is actually at the crossroads of sociolinguistics, language didactics, educational sciences but also psycholinguistics and descriptive linguistics. The report of my work is divided into four parts. PART 1: Following a general introduction, the first part of my typed text shows the need for an assessment of the linguistic skills of Réunionese pupils at the end of nursery school. It also describes the general objectives, postures and intentions underlying this evaluation. The gap between the language of the school and the language of the home is considered on Reunion Island as an aggravating factor in the educational difficulties encountered by many Reunionese pupils from the very beginning of their schooling. It would seem that to become good readers, many of them do not have sufficient skills as speakers of the French language. Among the remediation proposals proposed so far by researchers who have dealt with the subject, it is often recommended that the skills acquired by students in Creole, considered their L1, be used as a basis from kindergarten onwards to compose a strategy for teaching French as a second language. Recently, the educational policies officially posted for the Academy also suggest, in a more or less vague way, the need to take into account Creole. In this perspective, which is certainly commendable if one refers to the work of didacticians and psycholinguists on strong forms of teaching in a bilingual context (e.g. Baker, Hamers and Blanc, Cummins), two central questions nevertheless appear which should therefore be raised, but which until now have hardly been asked: -What is the quality of Creole spoken by "Creole" children today? Do the little schoolchildren from Reunion, and especially those who encounter difficulties in French, really master Creole? The analysis of recent sociolinguistic works relating to language contacts and the expansion of the use of interlecte in the Reunionese community (Prudent, Ledegen, Watin, Souprayen-Cavery, Rapanoël.).), taking into account the remarks of local primary school teachers on the shortcomings of young pupils not only in French but also in Creole, and the results of surveys declaring an increase in the "transmission" of French by Reunionese mothers, led me to think that doubt on this subject is permitted or at least that the assumption "Creole L1" is to be qualified. In order to better situate the purpose and goal of my work, I therefore began by demonstrating that the situation in terms of language practices is complex and, consequently, that the didactic orientations would become more sensitive and anchored in the local situation if they were based on concrete points of reference concerning the actual degree of mastery of the two codes in question by the students. How, in fact, can we claim to be able to exploit the knowledge acquired in one language (a priori L1-créole) in order to better appropriate the other (a priori L2-français), without having taken full measure of the degree of mastery of the two languages involved? While work has begun on the communicative skills of kindergarten students (Fioux and Marimoutou), my research on local "assessments" conducted so far reveals that researchers have no relatively detailed assessment of the current language skills of Reunionese children, on the one hand in French, before the transition to written French, after three years of schooling explicitly focused on acquiring the basics of oral French, and on the other hand in Creole. Equally disconcerting, given the educational challenges, it appears that there are also no assessment tools designed for the local situation, and therefore adapted for the collection and analysis of these oral language skills among young children, whereas we are in a former French colony with a sociolinguistic situation rooted in diglossia. On what basis can we then rely to affirm that the Reunionese students of today, who are referred to en masse as "Creolophones", possess solid language skills in Creole and gaps in French when they engage in the systematic process of learning to read? It is on the basis of these questions and observations that I draft a first constituency of the objective of my work. It is a question of asking the prolegomena of an assessment assessment, linguistic, comparative, in Creole and French, whose methodological foundations would be explained, argued, but also contextualized and updated for a public of learners at the end of a large nursery section in Reunion. The aim is to provide teachers of languages working for and with small schoolchildren in Reunion with a tool that is sufficiently detailed to enrich reflection on French teaching/learning strategies, "possibly" based on the knowledge of these pupils in Creole. Although the delimitations I am proposing to establish are an integral part of the evaluation process, they are upstream of the act of evaluation. More specifically, it is a question of building an operational evaluation frame of reference presenting evaluation criteria, reference standards and pre-tested tests with a sample of children of large section, in French and Creole. Once this purpose has been clarified, I set the initial parameters of this evaluation process. Understanding it above all as "a reflection on relationships to values", I then position myself, after an epistemological approach to this not insignificant act, in favour of an evaluation that makes sense. Following in particular Hadji, Lecointe, Bonniol and Vial or Ardoino and Berger on their questioning of the technicality of docimology in search of an illusory objectivity, I undertake, like them, to shift the priority of the correctness of the results towards the logic and transparency of an objectivized process, leading to a relevant result that can be understood, located, relativized according to a transparent reading grid and the intentions underlying it. To do this, I then borrow from the educational sciences, and in particular G. Figari, the concept of referentialization, with its triple status, operational, methodological and scientific. If they were originally designed to carry out evaluations of systems (schools, training systems, curricula, etc.), I show that the general principles of referentialisation are in fact entirely transposable to the study I am conducting. Having this common thread, my referentialization begins, in a first step, with a work of reflexivity, to try to explain and situate my own posture as an evaluation designer, which engages me in an ethical responsibility. It is above all a question of taking a step back from the power held and to which I am subjected in this work of gathering and using information of social value. I therefore strive to pose and understand the social and individual issues related to this act, but also, in reference to the subjectivity inherent in any research in the humanities (de Robillard), to self-position myself in relation to my own representations and inclinations regarding the choice of a referentialization activity. A second step arising from the first also allows me to clarify my intentions in this evaluation. After a review of the pathways available to me, I conclude that in relation to the objectives, they are closer to evaluation-appraisal than evaluation-measurement and lead me to favour a qualitative approach. PART 2: The second part of my thesis, which relates the exploratory phase of my referentialization, is entirely dedicated to the modelling stage of my evaluation object. First, I report on the theoretical investigations I conducted in order to define the object to be evaluated, namely the object language. The first step is to position myself in the debate on the (im)possibility(s) of delimiting boundaries between Creole and French, which opposes structuralists and variationists, and even variationists between them. To do this, I approach the history of the contact of the languages of Reunion, from the plantation society to the departmentalized society, and compare the concepts that served as filters to describe the contact of Creole/French languages (diglossia, continuum, interlecte, macrosystem). Finally, I come to find in de Robillard's arguments, in his broader reflection on the definition of a language, the bases that push me to adopt, for the precise needs of the evaluation I am aiming for, a solid conception of the language, leading me to see Creole and French from a binarized angle. For all that, I do not abandon the study of the phenomena of mixtures noted by the Reunionese teachers among their pupils and that some (didacticians and pedagogues) praise as an asset or, on the contrary, criticize as a handicap, or even associate with the manifestation of a "semi-linguism", compared to the speeches of monolinguals. If my inclination for sociolinguistics leads me to see mixtures as some kind of discursive mode in their linguistic repertoire and to refute a treatment of mixtures from the point of view of parasitages, the question I ask myself as a didactician seeking to improve the teaching/learning process of French is the following: in the end, how can evaluators be allowed to determine, independently of recognition of the linguistic and pragmatic ability of these young pupils to "juggle" with two codes to arrive at communicating, whether the mixtures made are indicative of a) tactics of "compensating" for gaps in one language and/or the other (the skills then being better in one language than the other or insufficient in both languages), or b) relatively good "mastery" of the two codes (the skills being good in one language as well as the other), which calls for different remediation and/or teaching methods? With this in mind, I have decided to draw up an inventory of research focused on the language and linguistic evaluation of "bilingual" people. I am particularly interested in the treatment of the problem of mixtures, from the most "closed" (cf. the works of Titone, Fioux, Genelot et al.), to the most "open" (cf. the works of Moore, Cavalli, Stubbe and Peña.). By weighing them against my objectives, it seems to me that, for my type of comparative assessment, requiring quite distinct target languages, the binarized approach that can answer my initial questions proves to be relevant. Continuing my theoretical investigations, I refine my research framework by determining what a good speaker of a language implies. By approaching the notions of competence vs performance, by reviewing the points of view of language didacticians (Canale and Swain, De Pietro, Cuq, Beacco, Springer, Castellotti,.), interactionists (Hymes, Vasseur), psycholinguists (Lentin, Florin, Gombert.), pedagogues (Boisseau), researchers specializing in language evaluation (Rondal, Comblain, Piérart, Muller.).), but also by taking into consideration the directives concerning the mastery of language (Ministry of National Education) and the recommendations concerning the appropriation of foreign languages (Council of Europe), I decide to focus my reference frame on the evaluation of morphosyntactic skills, and to privilege as well the collection of samples of induced language as of spontaneous language. My exploratory phase also includes field investigations. I begin by describing the places of investigation (located mainly among Benedictine pupils of large nursery section but also at Tampon and Pau), the sampling (choice of schools, classes, children) and the means I used (ethnological approach, filmed interactions, activities carried out, protocols followed). In addition to providing me with a better knowledge of the characteristics of these young witnesses, thanks in particular to a participant observation, and to testing the relevance of different supports, tasks, evaluation approaches and inter-electoral speech transcription systems, I show that this field work allows me to make several observations that corroborate the hypothesis I had formulated during my theoretical investigations. By crossing various salient factors that I was able to identify, such as language practices (which I label without hierarchy "bi-linguisme", "mix-linguisme", "dominance in Creole" and "dominance in French"), linguistic representations, attitudes towards the school norm and the ability to discriminate between the two linguistic codes, both by the witnesses and by myself in the role of evaluator, I was indeed able to measure, in parallel with promising results, the complexity and the limits of a binarized evaluation in terms of data collection and analysis, particularly when the evaluator is faced with certain language profiles of children in this context of close language contact. Indeed, if a binary apprehension, deliberately and "classically" smoothed for teaching purposes seems appropriate for assessing and comparing the quality of children's skills in Creole and French, the local context of contact of close languages, marked by diglossic representations and far from being limited to well delimited and delimitable binary practices, leads me to think that a reference of this type is likely to have a limited scope. It is a hypothesis that it will then be up to me to verify in the continuation of my work. PART 3: Informed by a better knowledge of the potential, limits and concrete constraints of a binarised approach, the next stage of my referentialisation begins with the choice of criteria and indicators that will make it possible to evaluate young children who are not readers, orally, in French and Creole. This is the subject of the third part of my typewriting. Before getting to the heart of the matter, I begin with an indispensable preamble, it seems to me, on the balance of power at stake in normative activity (between prescription and description, priorities, relativity and arbitrariness, legitimacy(ies).). On this sensitive subject, subject to strong polemics, as well in the scientific community in general as among speakers evolving in the Reunionese community, I present in a double posture of sociolinguist and didactician, my own positioning in relation to the notion of "norm(s)". In order for my approach to be better understood and because I consider it essential to step back from a concept that often marginalizes those who use it (outside practitioners), I explicitly state the relative, constructed and yet necessary character, in my case, of the standard for this frame of reference. I also explain my legitimacy as a designer of normative references from a variationist point of view, within the theoretical framework chosen for this evaluation work. To construct the normative references of my tool, the methodological protocol that I decide to borrow is the following: 1. from already recorded descriptions of uses, - in Creole (then exist only scientific articles, grammars, dictionaries that describe only the norms of adult use (Staudacher, Watbled, Chaudenson, Ramassamy, Cellier.)), - and in French (including work on standard French (Riegel et al., Arrivé et al.)), Wagner and Pinchon.), spoken French (Gadet, Blanche-Benvéniste, Sauvageot.), regional French (Carayol, Ledegen, Béniamino and Baggioni), French spoken by children (Florin, Boisseau, Comblain.), 2. synthesize and compare these works, not only with each other but also with my own research and native speaker skills on the morphosyntactic items in question, 3.in order to be able to then proceed to a choice of criteria, whose relevance will be justified each time, for the language provoked and the spontaneous language, 4. to propose reference standards (indicators) making it possible to evaluate these criteria. For Creole, at this stage it is a question of provisional standards, 5. adjusting and updating the latter for an audience of young children, by analysing the spontaneous speech in Creole of Reunionese kindergarten children ("reference informants"), dominant in Creole or in two languages. A little more than three hundred pages of my typewriting report on the development and choice of these criteria and indicators. They quickly reveal a clear qualitative and quantitative imbalance between the state of knowledge in Creole and French. In a grammatical work, descriptive but also prescriptive, which must sort and complete, for Creole, existing descriptions certainly interesting but often contradictory, relieved of emerging varieties and completely incomplete as regards child forms, I approach the updating of the verbal theme (flexional system, analytical system, index i, truncation rules), personal pronouns, the valence of verbal themes, interrogative modality and negative modality. PART 4: The fourth and last part of my referentialization is first devoted to measuring the general parameters of designing assessment tasks and collecting data for and from children. Following a review of the literature on the subject (notably the work of Rondal, Moreau and Richelle, Khomsi, Florin, Brédart, Gombert, Marquillo.), I then put forward two considerations relating to relevance and validity criteria in an evaluation, when collecting data. They concern the types of activities generally proposed in language assessments (comprehension, production, detection and correction of statements), and the tasks making it possible to collect observable behaviours (with a focus on their scope, bias, supports and instructions). I close this review with my own remarks, criticisms and impressions on the experience of developing data collection tools that I was able to develop on the ground in Réunion. In a second step, I present and comment on the pilot tests I pre-tested with a hundred children of large section, during individual evaluation sessions, filmed and analyzed. This test bank is composed of 39 sheets classified according to whether it is a question of assessing competencies in Creole, competencies in French or "bilingual" competencies (translation, codic discrimination). These sheets present the evaluation tasks I have developed and pre-tested for feasibility, relevance and sensitivity. They detail, for each syntactic item evaluated, the criteria taken into consideration, the type of activity chosen, the expected performances, the supports of the test, the indications on its organisation, the instructions, but also the primer statements possibly provided for the evaluator, an analysis of examples of "correct" and "incorrect" answers collected from the pre-tested witnesses, and finally general comments on the test in question (difficulties, variants, precautions.). CONCLUSION: my typewriting ends with a general conclusion. First of all, it summarizes the different steps of my referencing as well as their results, and comes back on the improvements that could be made. It then presents the contributions of this research work, which also raises questions and allows proposals to be made. The contributions include in particular : -Theoretical but also field research with a hundred Reunionese children which allows the provision of an operational assessment tool, adapted to the characteristics of small Reunionese schoolchildren of large nursery section and proposing detailed tasks, tested and concrete normative benchmarks. These cards can be used as they stand, in the end as much by researchers in language didactics as by practitioners, who assess the oral grammatical skills of young children in Reunion Island. - In general, a methodological perspective concerning the collection and analysis of oral data from young non-reading schoolchildren in a diglostic context, and in a situation of contact with nearby languages. - An enrichment of the work of synchronic description of the peripheral French morphosyntax, but especially of the Creole of Reunion Island, in particular, a) by taking into account the intrasystemic and intersystemic variations (the current emerging forms due to the internal dynamics of Creole and to the contact with French, the childlike forms, the language of the young people), b) by the synthetic approach adopted (comparative analysis of work, elaboration of summary tables). But this work of referentialization also raises questions for research, on several points: On the didactic level : - This study showing the essential consideration of linguistic representations, language practices, pragmatic skills of students during the process of collecting oral data, what validity, what relevance can have smoothed evaluations, hermetic to the situation of contact of close languages and the specificities of children in Reunion, such as academic evaluations in French, duplications of a-contextualized metropolitan evaluations, designed for an already French-speaking monolingual public? What relevance do the proposals of didactic and explicit use, "as is", of Creole "L1" as a springboard to reach French L2, whereas the pre-tests carried out during my research already show a majority of witnesses presenting basic grammatical skills in French deficiencies, but also schoolchildren (even dominant Creolophones), encountering difficulties of expression, even comprehension, in Creole? Wouldn't most of the grammatical descriptions currently available hardly take into account the intra- and intersystemic variations of Creole, have repercussions on the scope of the didactic proposals for teaching French in partnership with Creole?In terms of research on language assessment: -The binary perspective chosen in this work, considered relevant for comparing language skills in Creole and French, has limitations and cannot, in particular, take into consideration, as it stands, all children's language profiles (for example, non-discriminatory mix-linguals). Beyond a Creole/French assessment, what alternative do we have to assess the language skills, especially morpho-syntactic, of these children whose (a)meshed speech and without a target "language" cannot be analysed in this framework? Should these "bilingual" skills be measured for themselves, without reference to Creole and French, as some researchers try to do relatively marginally in other linguistic contexts (e.g. Stubbe and Peña for American-Hispanic bilinguals in the United States)? But is what seems possible for "non collateral" languages possible for genetically and structurally related languages? Indeed, is a bilingual evaluation taking as a normative reference the morphosyntax of the entire Reunion macrosystem, thus a "fluid" language, where the evaluator does not have explicit/explicable reference standards a priori and therefore justified/justifiable, conceivable? Although it allows its pedagogical relevance to be seen, and meets the search for meaning criterion, how would it justify its objectivization when the evaluator only"feels" that it is being said and thus holds within himself "moving" rules, elusive as a native speaker of the interlecte? How can this unavoidable involvement, which derogates from the basis of any evaluation, be managed when normative references are internalized and a priori not externalisable?This research work finally makes it possible to make recommendations and proposals for areas of work concerning the teaching of French in partnership with Creole: - To endeavour to identify the conditions of awareness of codes by currently discriminating children (without school guidance), for the study of ways allowing schoolchildren, from the small section, to discriminate prototypical traits of Creole and French. - To take greater account of the heterogeneity of the language profiles of Réunionese children, who should not be considered as a linguistically homogeneous mass (even in schools in so-called disadvantaged neighbourhoods), and to continue the reflection on taking into account the Reunionese language macrosystem. – To complete the research on Creole currently spoken by the Reunionese population (children, youth, adults) and open these descriptions to all variations. - To make current the grammatical description books and to encourage the publication of scientific works (not purist), "accessible" to the public of students (future teachers) in training but also to that of teachers already in post. – To take more into account and change the negative representations of the local population (especially the parents of pupils) concerning the partnership (direct or indirect) with Creole. This subject being the object of strong tensions on the school ground, to study possibilities of alternative approaches (exploitation of the television medium, creation/exploitation of parallel educational structures as associations of the "ti lékol maron" type or leisure centres), privileging the mastery of language with a playful aspect, in a "calmed" context. ; Le sujet de ma thèse a pour point de départ une visée didactique : celle de l'amélioration qualitative de l'enseignement/apprentissage du français à/par un public d'enfants réunionnais. Dans la poursuite de cette finalité, je me suis fixé pour but l'élaboration d'un référentiel d'évaluation des compétences morphosyntaxiques d'enfants réunionnais en grande section de maternelle à La Réunion. Enrichi notamment des récentes recherches liées à la thématique du contact de langues en terres créolo-francophones, mon travail de didacticienne a tenté de concilier, ou du moins de confronter une posture de sociolinguiste variationniste à celle, classiquement plus structuraliste, de grammairienne « poseuse de normes » dans un cadre scolaire. Je traite ainsi, d'un point de vue théorique et pragmatique, la problématique d'une évaluation grammaticale binarisée, dans un contexte diglossique de contacts de langues proches, où les pratiques interlectales sont légion. En considérant, dans une perspective holistique, des questions relatives à l'élaboration de normes de référence et au recueil de données orales auprès de petits écoliers non lecteurs, ma recherche se trouve en réalité inscrite à la croisée de la sociolinguistique, de la didactique des langues, des sciences de l'éducation mais aussi de la psycholinguistique et de la linguistique descriptive.Le compte rendu de mon travail se scinde en quatre parties.PARTIE 1 : suite à une introduction générale, la première partie de mon tapuscrit montre la nécessité d'une évaluation bilan des compétences linguistiques des élèves réunionnais à la fin de l'école maternelle. Elle décrit également les objectifs généraux, les postures et les intentions qui sous-tendent cette évaluation.L'écart entre la langue de l'école et la langue de la maison est considéré à La Réunion comme un facteur aggravant des difficultés scolaires que rencontrent de nombreux élèves réunionnais dès les débuts de leur scolarisation. Il semblerait que pour devenir notamment de bons lecteurs, beaucoup d'entre eux ne disposent pas de compétences suffisantes en tant que locuteurs de la langue française. Parmi les propositions de remédiation proposées jusqu'à présent par les chercheurs ayant traité du sujet, il est souvent préconisé de prendre appui, dès la maternelle, sur les compétences acquises par les élèves en créole, considéré comme leur L1, pour composer une stratégie d'enseignement du français, qualifiée de langue seconde. Depuis peu, les politiques éducatives officiellement affichées pour l'Académie laissent entendre également à leur tour, de manière plus ou moins floue, la nécessité de prendre en compte le créole.Dans cette optique, certes louable si on se réfère à des travaux de didacticiens et de psycholinguistes sur les formes fortes d'enseignement en contexte bilingue (ex : Baker, Hamers et Blanc, Cummins), apparaissent cependant deux questions centrales qui devraient dès lors être soulevées, mais qui jusqu'à présent n'ont guère été posées : -Quelle est la qualité du créole parlé par les enfants « créolophones » d'aujourd'hui ?-Ces petits écoliers réunionnais, et notamment ceux qui rencontrent des difficultés en français, maîtrisent-ils vraiment le créole ? L'analyse des récents travaux de sociolinguistique ayant trait aux contacts de langues et à l'expansion de l'usage de l'interlecte dans la communauté réunionnaise (Prudent, Ledegen, Watin, Souprayen-Cavery, Rapanoël.), la prise en compte des remarques d'enseignants locaux du premier degré sur les lacunes des jeunes élèves non seulement en français mais également en créole, et celle des résultats de sondages déclarant une augmentation de la « transmission » du français par les mères réunionnaises, m'ont amenée à penser que le doute à ce sujet est permis ou du moins que le postulat « créole L1 » est à nuancer. Afin de mieux situer la finalité et le but de mon travail, j'ai donc entrepris dans un premier temps de démontrer que la donne en matière de pratiques langagières s'avère complexe et par conséquent, que les orientations didactiques gagneraient en sensibilité et en ancrage dans la situation locale, si elles s'appuyaient sur des points de repères concrets concernant le degré de maîtrise effective actuelle des deux codes en question par les élèves. Comment, en effet, prétendre pouvoir exploiter les acquis dans une langue (a priori L1-créole) pour mieux s'approprier l'autre (a priori L2-français), sans avoir pris la pleine mesure du degré de maîtrise des deux langues impliquées? Si des travaux ont été entamés concernant les compétences communicatives des écoliers en maternelle (Fioux et Marimoutou), mes recherches sur les « évaluations » locales menées jusque-là révèlent en effet que les chercheurs ne disposent d'aucun bilan relativement détaillé des compétences linguistiques actuelles des enfants réunionnais, d'une part en français, avant le passage au français écrit, après trois années de scolarisation pourtant explicitement axées sur l'acquisition des bases du français oral, et d'autre part en créole . Tout aussi déconcertant, eu égard aux enjeux scolaires, il apparaît qu'on ne dispose pas non plus d'outils d'évaluation pensés pour la situation locale, donc adaptés pour le recueil et l'analyse de ces compétences linguistiques orales auprès de jeunes enfants, alors qu'on se trouve dans une ancienne colonie française présentant une situation sociolinguistique ancrée dans la diglossie. Sur quelle base peut-on alors s'appuyer pour affirmer que les élèves réunionnais d'aujourd'hui, qu'on qualifie en masse de « créolophones », possèdent de solides compétences linguistiques en créole et des lacunes en français lorsqu'ils s'engagent dans le processus d'apprentissage systématique de la lecture ? C'est à partir de ces questionnements et de ces constats que j'ébauche une première circonscription de l'objectif de mon travail. Il s'agit de poser les prolégomènes d'une évaluation bilan, linguistique, comparée, en créole et en français, dont les soubassements méthodologiques seraient explicités, argumentés, mais aussi contextualisés et actualisés pour un public d'apprenants en fin de grande section de maternelle à La Réunion. Le but est de doter les didacticiens des langues œuvrant pour et auprès de petits écoliers réunionnais d'un outil suffisamment fin pour permettre d'enrichir la réflexion sur les stratégies d'enseignement/apprentissage du français, « éventuellement » à partir des acquis de ces élèves en créole. Bien que s'inscrivant en amont de l'acte d'évaluer, les délimitations que je propose d'établir font partie intégrante du processus d'évaluation. Plus précisément, il s'agit concrètement de construire un référentiel d'évaluation opérationnel présentant des critères d'évaluation, des normes de références et des épreuves pré-testées auprès d'un échantillon d'enfants de grande section, en français et en créole. Une fois ce dessein explicité, je pose les paramètres liminaires de ce processus d'évaluation. Le concevant avant tout comme « une réflexion sur les rapports aux valeurs », je me positionne alors, après une approche épistémologique de cet acte non anodin, en faveur d'une évaluation qui fasse sens. Suivant notamment Hadji, Lecointe, Bonniol et Vial ou encore Ardoino et Berger sur leurs remises en cause de la technicité de la docimologie à la recherche d'une objectivité illusoire, j'entreprends, comme eux, de déplacer la priorité de la justesse des résultats vers la logique et la transparence d'un processus objectivisé, amenant à un résultat pertinent qu'on peut comprendre, situer, relativiser en fonction d'une grille de lecture transparente et des intentions qui la sous-tendent. Pour ce faire, j'emprunte alors aux sciences de l'éducation, et notamment à G. Figari, le concept de référentialisation, au triple statut, opératoire, méthodologique et scientifique. S'ils ont été pensés originellement pour mener des évaluations de dispositifs (établissements scolaires, dispositifs de formation, curricula, etc.), je montre que les principes généraux de la référentialisation s'avèrent en réalité tout à fait transposables à l'étude que je mène. Nantie de ce fil rouge, ma référentialisation commence, dans une première étape, par un travail de réflexivité, pour tenter d'expliciter et situer ma propre posture de conceptrice d'évaluation, qui m'engage dans une responsabilité éthique. Il s'agit avant tout de prendre du recul sur le pouvoir détenu et auquel je suis soumise dans ce travail de recueil et d'utilisation d'une information à valeur sociale. Je m'attèle donc à poser et comprendre les enjeux sociaux et individuels liés à cet acte, mais également, en référence à la subjectivité inhérente à toute recherche en sciences humaines (de Robillard), à m'auto-positionner par rapport à mes propres représentations et inclinations concernant le choix d'une activité de référentialisation. Une deuxième étape découlant de la première me permet par ailleurs de préciser mes intentions dans cette évaluation. Après une revue des cheminements qui me sont offerts, j'en conclus qu'en rapport avec les objectifs visés, celles-ci se rapprochent au final plus de l'évaluation-appréciation que de l'évaluation-mesure et m'amènent à privilégier une approche qualitative.PARTIE 2 : la deuxième partie de ma thèse, qui relate la phase exploratoire de ma référentialisation, est entièrement dédiée à l'étape de la modélisation de mon objet d'évaluation. Je rends tout d'abord compte des investigations théoriques que j'ai menées afin de circonscrire l'objet à évaluer, à savoir l'objet langue. Il s'agit dans un premier temps de me positionner dans le débat sur la/les (im)possibilité(s) de délimitation de frontières entre créole et français, qui oppose structuralistes et variationnistes, et même variationnistes entre eux. J'aborde, pour ce faire, l'histoire du contact des langues de La Réunion, de la société de plantation à la société départementalisée, et confronte les concepts qui ont servi de filtres pour décrire le contact de langues créole/français (diglossie, continuum, interlecte, macrosystème). J'en viens finalement à trouver dans les arguments de de Robillard, dans sa réflexion plus large sur la définition d'une langue, les bases qui me poussent à adopter, pour les besoins précis de l'évaluation que je vise, une conception solide de la langue, amenant à voir le créole et le français sous un angle binarisé.Pour autant, je n'abandonne pas l'étude des phénomènes de mélanges relevés par les enseignants réunionnais chez leurs élèves et que d'aucuns (didacticiens et pédagogues) encensent comme un atout ou, au contraire, fustigent comme un handicap, voire associent à la manifestation d'un « semi-linguisme », comparativement aux discours de monolingues. Si mon inclination pour la sociolinguistique m'amène à voir les mélanges comme un quelconque mode discursif dans leur répertoire langagier et à réfuter un traitement des mélanges du point de vue de parasitages, la question que je me pose en tant que didacticienne cherchant à améliorer le processus d'enseignement/apprentissage du français est la suivante : en fin de compte, comment permettre à des évaluateurs de déterminer, indépendamment d'une reconnaissance de la capacité linguistique et pragmatique de ces jeunes élèves à "jongler" avec deux codes pour arriver à communiquer, si les mélanges effectués sont indicateurs :-de tactiques de « compensation » de lacunes dans l'une et/ou l'autre langue (les compétences étant alors meilleures dans une langue que dans l'autre ou insuffisantes dans les deux langues),-ou d'une « maîtrise » relativement bonne des deux codes (les compétences étant bonnes dans une langue comme dans l'autre), ce qui appelle des remédiations et/ou des pistes pédagogiques différentes ? Je décide dans cette optique d'établir l'état des lieux des recherches axées sur l'évaluation langagière et linguistique de « bilingues ». Je m'intéresse notamment aux traitements de la problématique des mélanges, des plus « fermés » (cf. les travaux de Titone, Fioux, Genelot et al.), aux plus « ouverts » (cf. les travaux de Moore, Cavalli, Stubbe et Peña.). En les soupesant en regard de mes objectifs, il m'apparaît alors que, pour mon type d'évaluation comparée, requérant des langues cibles bien distinctes, l'approche binarisée qui peut répondre à mes questions de départ s'avère pertinente. Poursuivant mes investigations théoriques, j'affine mon cadre de recherche en déterminant ce que sous-entend être un bon locuteur d'une langue. En abordant les notions de compétence vs performance, en passant en revue les points de vue de didacticiens des langues (Canale et Swain, De Pietro, Cuq, Beacco, Springer, Castellotti,.), d'interactionnistes (Hymes, Vasseur), de psycholinguistes (Lentin, Florin, Gombert.), de pédagogues (Boisseau), de chercheurs spécialisés dans l'évaluation du langage (Rondal, Comblain, Piérart, Muller.), mais aussi en prenant en considération les directives en matière de maîtrise du langage (Ministère de l'Education Nationale) et les préconisations concernant l'appropriation des langues étrangères (Conseil de l'Europe), je décide de centrer mon référentiel sur l'évaluation des compétences morphosyntaxiques, et de privilégier aussi bien le recueil d'échantillons de langage provoqué que de langage spontané.Ma phase exploratoire comprend également des investigations de terrain. Je commence par décrire les lieux d'enquête (situés en grande partie auprès d'élèves bénédictins de grande section de maternelle mais également au Tampon et à Pau), l'échantillonnage (choix des écoles, des classes, des enfants) et les moyens dont j'ai usés (démarche ethnologique, interactions filmées, activités réalisées, protocoles suivis). En sus de me fournir une meilleure connaissance des caractéristiques de ces jeunes témoins, grâce notamment à une observation participante, et de tester la pertinence de différents supports, tâches, approches d'évaluation et de systèmes de transcription de la parole interlectale, je montre que ce travail de terrain me permet de faire plusieurs constats qui corroborent l'hypothèse que j'avais formulée lors de mes investigations théoriques. En croisant divers facteurs saillants que j'ai pu relever, tels que les pratiques langagières (que j'étiquette sans hiérarchie « bi-linguisme », « mix-linguisme », « dominance en créole » et « dominance en français »), les représentations linguistiques, les attitudes face à la norme scolaire et la capacité à discriminer les deux codes linguistiques, aussi bien par les témoins que par moi-même dans le rôle d'évaluateur, j'ai pu en effet mesurer, parallèlement à des résultats prometteurs, la complexité et les limites d'une évaluation binarisée en termes de recueil et d'analyse de données, notamment lorsque l'évaluateur est face à certains profils langagiers d'enfants dans ce contexte de contact de langues proches. En effet, si une appréhension binaire, volontairement et « classiquement » lissée pour des besoins didactiques semble convenir pour évaluer, comparer la qualité des compétences d'enfants en créole et en français, le contexte local de contact de langues proches, empreint de représentations diglossiques et loin de se restreindre à des pratiques binaires bien délimitées et délimitables, m'amène à penser qu'un référentiel de ce type est susceptible d'avoir une portée limitée. C'est une hypothèse qu'il m'appartiendra alors de vérifier dans la suite de mon travail.PARTIE 3 : éclairée d'une meilleure connaissance du potentiel, des bornes et des astreintes concrètes d'une approche binarisée, l'étape suivante de ma référentialisation s'engage sur le choix des critères et des indicateurs qui permettront d'évaluer de jeunes enfants non lecteurs, à l'oral, en français et en créole. Ceci fait l'objet de la troisième partie de mon tapuscrit.Avant d'entrer dans le vif du sujet, je commence par un préambule indispensable, il me semble, sur les rapports de force en jeu dans l'activité normative (entre prescription et description, priorités, relativité et arbitraire, légitimité(s).). Sur ce sujet sensible, soumis à de fortes polémiques, aussi bien dans la communauté scientifique de manière générale que parmi les locuteurs évoluant dans la communauté réunionnaise, je présente dans une posture double de sociolinguiste et de didacticienne, mon propre positionnement par rapport à la notion de « norme(s) ». Pour que ma démarche soit mieux comprise et parce que je juge essentielle cette prise de recul face à un concept marginalisant souvent celui/celle qui y a recours (en dehors des praticiens), je pose explicitement le caractère relatif, construit et pourtant nécessaire, dans mon cas, de la norme pour ce référentiel. J'explique par ailleurs également ma légitimité de conceptrice de références normatives d'un point de vue variationniste, dans le cadre théorique choisi pour ce travail d'évaluation. Pour construire les références normatives de mon outil, le protocole méthodologique que je décide d'emprunter est le suivant :1.partir de descriptions déjà consignées des usages,-en créole (n'existent alors que des articles scientifiques, des grammaires, des dictionnaires qui ne décrivent que les normes d'usage d'adultes (Staudacher, Watbled, Chaudenson, Ramassamy, Cellier.)),-et en français (comprenant les travaux sur le français standard (Riegel et al., Arrivé et al., Wagner et Pinchon.), le français parlé (Gadet, Blanche-Benvéniste, Sauvageot.), le français régional (Carayol, Ledegen, Béniamino et Baggioni), le français parlé par les enfants (Florin, Boisseau, Comblain.)), 2.synthétiser et confronter ces travaux, non seulement entre eux mais également à mes propres recherches et compétences de locutrice native sur les items morphosyntaxiques en question, 3.afin de pouvoir procéder ensuite à un choix de critères, dont la pertinence sera à chaque fois justifiée, pour le langage provoqué et le langage spontané, 4. proposer des normes de références (indicateurs) permettant d'évaluer ces critères. Pour le créole, s'agissant à ce stade de normes provisoires,5.ajuster, actualiser ces dernières pour un public de jeunes enfants, en analysant le discours spontané en créole d'enfants réunionnais de maternelle (les « informateurs de référence»), dominants en créole ou bi-lingues.Un peu plus de trois centaines de pages de mon tapuscrit rendent compte de l'élaboration et du choix de ces critères et de ces indicateurs. Elles laissent rapidement voir un déséquilibre manifeste tant qualitatif que quantitatif entre l'état des connaissances en créole et en français. Dans un travail de grammairienne, descriptive mais également prescriptive, qui doit trier et compléter, pour le créole, des descriptions existantes certes intéressantes mais souvent contradictoires, délestées des variétés émergentes et complètement lacunaires en ce qui concerne les formes enfantines, j'aborde l'actualisation du thème verbal (système flexionnel, système analytique, indice i, règles de troncation), les pronoms personnels, la valence des thèmes verbaux, la modalité interrogative et la modalité négative. PARTIE 4 : la quatrième et dernière partie de ma référentialisation est d'abord consacrée à prendre la mesure des paramètres généraux de la conception de tâches d'évaluation et du recueil de données pour et auprès d'enfants. Suite à une revue de la littérature sur le sujet (notamment les travaux de Rondal, Moreau et Richelle, Khomsi, Florin, Brédart, Gombert, Marquillo.), je mets alors en avant deux considérations relatives aux critères de pertinence et de validité dans une évaluation, lors du recueil de données. Elles concernent les types d'activités généralement proposées dans les évaluations langagières (compréhension, production, détection et correction d'énoncés), et les tâches permettant de recueillir des comportements observables (avec un centrage sur leurs portées, biais, supports et consignes). Je clôture cette revue en apportant mes propres remarques, critiques et impressions sur l'expérience d'élaboration d'outils de recueil de données que j'ai pu développer sur le terrain réunionnais.Dans un deuxième temps, je présente et commente les épreuves pilotes que j'ai pré-testées auprès d'une centaine d'enfants de grande section, lors de séances d'évaluation individuelles, filmées et analysées.Cette banque d'épreuves est composée de 39 fiches classées selon qu'il s'agit d'évaluer des compétences en créole, des compétences en français ou des compétences « bilingues » (traduction, discrimination codique). Ces fiches présentent les tâches d'évaluation que j'ai élaborées et dont j'ai pré-testé la faisabilité, la pertinence et la sensibilité. Elles détaillent, pour chaque item syntaxique évalué, les critères pris en considération, le type d'activité choisi, les performances attendues, les supports de l'épreuve, les indications sur son organisation, les consignes, mais également les énoncés-amorces éventuellement prévus pour l'évaluateur, une analyse d'exemples de réponses "correctes" et "incorrectes" recueillis auprès des témoins pré-testés, et enfin des commentaires généraux sur l'épreuve en question (difficultés, variantes, précautions.). CONCLUSION : mon tapuscrit se clôt par une conclusion générale. Celle-ci synthétise tout d'abord les différentes étapes de ma référentialisation ainsi que leurs résultats, et revient sur les améliorations qui pourraient y être apportées. Elle présente dans un deuxième temps les apports de ce travail de recherche, qui soulève aussi des questionnements et permet de faire des propositions.Les apports comprennent notamment : -Une recherche théorique mais également de terrain auprès d'une centaine d'enfants réunionnais qui permet la mise à disposition d'un outil d'évaluation opératoire, adapté aux caractéristiques de petits écoliers réunionnais de grande section de maternelle et proposant des tâches détaillées, éprouvées et des repères normatifs concrets. Ces fiches sont utilisables en l'état, au final autant par des chercheurs en didactique des langues que par des praticiens, amenés à évaluer des compétences grammaticales orales de jeunes enfants à La Réunion.-De manière générale, un éclairage méthodologique concernant le recueil et l'analyse de données orales auprès de jeunes écoliers non lecteurs dans un contexte diglossique, et dans une situation de contact de langues proches.-Un enrichissement des travaux de description synchronique de la morphosyntaxe du français, mais surtout du créole de La Réunion, notamment :»par la prise en compte des variations intrasystémiques et intersystémiques (les formes émergentes actuelles dues à la dynamique interne du créole et au contact avec le français, les formes enfantines, le langage des jeunes), »par l'approche synthétique adoptée (analyse comparée de travaux, élaboration de tableaux récapitulatifs).Mais ce travail de référentialisation soulève également des questionnements pour la recherche, sur plusieurs points :Sur le plan didactique : -Cette étude montrant l'indispensable prise en compte des représentations linguistiques, des pratiques langagières, des compétences pragmatiques des élèves lors du processus de recueil de données orales, quelle validité, quelle pertinence peuvent avoir des évaluations lissées, hermétiques à la situation de contact de langues proches et aux spécificités des enfants réunionnais, comme les évaluations académiques en français, duplications d'évaluations métropolitaines a-contextualisées, conçues pour un public monolingue déjà francophone ?-Quelle pertinence ont les propositions d'exploitation didactique et explicite, « en l'état », du créole « L1 » comme tremplin pour atteindre le français L2, alors que les pré-tests menés lors de ma recherche laissent déjà entrevoir certes une majorité de témoins présentant des compétences grammaticales de base en français lacunaires, mais également des écoliers (même dominants créolophones), rencontrant des difficultés d'expression, voire de compréhension, en créole ?-La plupart des descriptions grammaticales actuellement disponibles ne prenant guère en compte les variations intra- et intersystémiques du créole, n'y aurait-il pas des répercussions sur la portée des propositions didactiques pour l'enseignement du français en partenariat avec le créole ? Sur le plan des recherches sur l'évaluation linguistique : -La perspective binaire choisie dans ce travail, jugée pertinente pour comparer des compétences linguistiques en créole et en français, présente des limites et ne peut notamment prendre en considération, en l'état, tous les profils langagiers d'enfants (par exemple, les mix-lingues non-discriminants). Au-delà d'une évaluation créole/français, quelle alternative avons-nous pour apprécier les compétences linguistiques, notamment morpho-syntaxiques, de ces enfants dont la parole tellement (a)maillée et sans « langue » cible ne peut être analysée dans ce cadre ? Faut-il mesurer ces compétences « bilingues » pour elles-mêmes, sans référence au créole et au français, comme tentent de le faire de manière relativement marginale certains chercheurs dans d'autres contextes linguistiques (ex : Stubbe et Peña pour des bilingues américano-hispanophones aux Etats-Unis) ? Mais ce qui semble possible pour des langues « non collatérales » l'est-il pour des langues génétiquement et structurellement proches ? En effet, une évaluation bilingue prenant comme référence normative la morphosyntaxe de l'ensemble du macrosystème réunionnais, donc une langue « fluide », où l'évaluateur ne dispose pas de normes de référence explicitées/explicitables a priori et donc justifiées/justifiables, est-elle envisageable ? Bien qu'elle laisse voir sa pertinence sur le plan pédagogique, et réponde au critère de recherche de sens, comment justifierait-elle son objectivisation lorsque l'évaluateur ne fait que « « (re)sentir » que ça se dit » et donc détient en lui-même des règles « mouvantes », insaisissables de locuteur natif de l'interlecte ? Comment gérer cette incontournable implication dérogeant aux bases de toute évaluation, lorsque les références normatives sont intériorisées et a priori non externalisables ?Ce travail de recherche permet enfin d'émettre des préconisations et propositions pour des pistes de travail concernant la didactique du français en partenariat avec le créole : -S'attacher à identifier les conditions de conscientisation des codes par des enfants actuellement discriminants (sans guidage scolaire), pour l'étude de pistes permettant aux écoliers, dès la petite section, de discriminer des traits prototypiques du créole et du français.-Prendre davantage en considération l'hétérogénéité des profils langagiers des enfants réunionnais qui ne sont pas à considérer comme une masse linguistiquement homogène (même dans les écoles de quartiers dits défavorisés) et continuer la réflexion sur la prise en compte du macrosystème langagier réunionnais.-Compléter les recherches sur le créole parlé actuellement par la population réunionnaise (enfants, jeunes, adultes) et ouvrir ces descriptions à toutes les variations.-Briser le caractère ésotérique des ouvrages de descriptions grammaticales actuels et encourager la publication d'ouvrages de vulgarisation, non puristes, « accessibles » au public des étudiants (futurs enseignants) en formation mais également à celui des enseignants déjà en poste.-Prendre davantage en compte et faire évoluer les représentations négatives de la population locale (notamment les parents d'élèves), concernant le partenariat (direct ou indirect) avec le créole. Ce sujet faisant l'objet de fortes tensions sur le terrain scolaire, étudier des possibilités d'approches alternatives (exploitation du médium télévisuel, création/exploitation de structures éducatives parallèles comme des associations de type « ti lékol maron » ou des centres de loisirs), privilégiant la maîtrise du langage avec un aspect ludique, dans un contexte « apaisé ».
Abstrak Seksisme merupakan suatu hal yang memegang peranan penting dalam film ini. Diskriminasi sangat erat kaitannya dengan kemunculan seksisme. Disini para tokoh yang didasari sifat, bahasa dan latar belakang masing-masing yang memerankan peranan penting dalam munculnya seksisme bahasa di alur cerita dalam studi ini. Dalam film yang di produseri oleh Saul Dibb ini, terdapat empat tokoh yang saling berkaitan dengan masalah internal pernikahan antara Duke dan Duchess dari Devonshire yang membuat keberadaan wanita diremehkan dan dipandang sebelah mata. Teori dari Sara Mills digunakan karena berkaitan dengan bahasa seksis baik secara langsung maupun tidak langsung seperti dalam pemilihan kata atau perumpamaan. Terdapat enam tipe bahasa seksis yaitu: kata generik, derivatif, istilah non-paralel yang menunjukkan semantik degenerasi, seksisme dalam pepatah, seksisme dalam kata-kata makian. Melalui hasil tersebut, studi ini mampu menunjukkan efek atau akibat dari keberadaan bahasa seksis dalam film yang berlatar belakang seksisme ini. Kata Kunci: gender, seksisme, bahasa seksis. Abstract Sexism plays an important role in this film. Discrimination is closely associated with the appearance of sexism. The figures here are based on the character personality, language and background of characters which plays an important role in the emergence of sexism in the language of the storyline in this study. The film which was produced by Saul Dibb, there are four interrelated characters with internal marital problem between the Duke and Duchess of Devonshire who makes women presence underrated and underestimated. Sara Mills theory is used because it is associated with sexist language either directly or indirectly as in the choice of words or metaphorical. There are six types of sexist language, namely: the generic, derivative, non-parallel terms that indicate semantic degeneration, sexism in proverb, sexism in swear words. Through these results, this study was able to demonstrate the effect or result of the presence of sexist language in the film which has a sexism background. Keywords: gender, sexism, sexist language. Introduction Socially, women almost differ in terms of social role in the society; they are considered as a person who does not need a high position and education as men had, women are only needed to maintain the housework and caring the children or having a domestic business in order can also keep their babies in the same time. Women always underestimated as the second or lower creature whereas man as the higher than women from any things. This fact will factually create discrimination and gap between men and women. Women is lack of reproductive, sexual harrasment, and men's violence againts women. In brief, the discourse of women discrimination definitely cannot be separated from the discourse of patriarchal culture. It shows in a lot of part in our country that women mistreatment is still and always exist. Attitudes and behaviour based on traditional assumptions about women, the stereotypes of women, sexual roles in society have been become phenomenon and belief in our life. It comes from every people minds to think and behave through that traditional assumptions. We know that as people no matter the sex wants to treat as well and equal in any aspect of life. Women inhabited a separate, private sphere, one suitable for the so called inherent qualities of femininity: emotion, passivity, submission, dependence, and selflessness, all derived, it was claimed insistently, form women's sexual and reproductive organization" (Kent, 1990: 30). Allowing the principle that has been made by men assumption and belief, women consciously made by men like dependence, passive, low and tractable. As Susan Kent observes: "Women were so exclusively identified by their sexual functions that nineteenth-century society came to regard them as 'the Sex'" (Kent, 1990:32). This research studies about some social phenomenon that are found in our society through the visual media such as movie. The aim of this research is to describe the sexist language that used by the characters in The Duchess movie. This research gives understanding of sexist language and the way how it is used in movie dialogue. The kinds of types of sexist language that found in The Duchess movie based on overt sexism and indirect sexism or contextually meaning and the diction based on Sara Mills theory. SEXIST LANGUAGE Researchers are mainly concerned about female and male differences in language use and the reasons behind the phenomenon. They stick to the view that language itself is not sexist, but the society is. The social sexism is transferred to language by human being, and at the same time, sexist and insulting words may reinforce biased view, and changes in the society may be reflected. So language is not only a guide, it is even a mirror that reflects the sexism in social reality, and at the same time, it makes people see the social reality more clearly. Sexist language is language that expresses bias in favor of one sex and thus treats the other sex in a discriminatory manner. In most cases, the bias is in favor of men and against women. All kinds of unequal phenomena in society including gender bias are bound to be reflected on its lexis. Gu Jiazu (2002) thinks English as a sexist language is marked with distinctive sexist factors, among which the lexis is the most important aspect. There also have been many critical feminist surveys of English lexis (Nilsen et al., 1977; Schulz, 1990) which have argued that sexism is inherent in many of the labels which English speakers use. Some feminists have pursued the idea that there exist lexical gaps in the language-aspects of women's lives which are commonplace, but have no words to describe them (Spender, 1985). So it is frequently argued that these usages are sexist. Mills suggests that there are two forms of sexism which are overt and indirect sexism. Overt sexism is clear and unambiguous, while indirect sexism can only be understood contextually in relation to the interpretation of surrounding utterances. Indirect sexism is extremely common and therefore need ways to challenge and analyze its usage in language. (Mills, 2008). OVERT SEXISM According the Sara Mills's theory, there are two types of sexism which are overt sexism and indirect sexism. Overt sexism is one of the parts of sexism which can be clearly be understood with some forms that can be generalized about linguistically and contextually. Overt or direct sexism is the type of usage which can be straightforwardly identified through the use of linguistics markers, or through the analysis of presupposition, which has historically been associated with the expression of discriminatory opinions about women, which signals to hearers that women are seen as an inferior group in relation to males. (Mills, 2008:11). There are some forms of overt sexism such as: Generic nouns, derivational, non-parallel term, sexism in proverb and sexism in swear words. In the other hand, there is also indirect sexism. It necessary to consider more details the proposition. It will be rather difficult to analyze because the reader can be understood because the reader must be really understand with the transparent source of data as like in the script. It shows indirectly in metaphor and irony that usually exaggerate in stereotyping one sex. In society, men are considered the norm of the human species. They are viewed as those representing all the human beings, male and female. Simply, it can be said that "male = "human" norm. This practice makes women invisible in language. In addition, it marginalizes women and reflects a male dominated society. In accordance to that, Sara Mills and some supporting linguists gives a guideline how to identify the linguistic structure differences used in English, we can analyze morphologically by these following ways: a. Generic nouns Another well-known example of generic masculine term is "man". Man and woman as two equal components of human race are actually not equal in English lexicon. Man, besides its reference to male human being can also refer to the whole race. The usage in a general sense of man makes woman invisible. For example; (1) All men must die. (2) Man is a social animal. It is easy to see that "man", and "men" can be used generically to refer to both male and female. In the first sentence the word Men refers to human being. Despite this, in the second sentence also state the word Man in which it is a human species or animal. Thus, man makes males linguistically visible and females linguistically invisible. From this, one can know that in English using "man" or "men" indicates "the human race", they treat man as the center of the society, an embodiment of criterion and totally ignore the existence of woman. b. Generic Pronouns (he, his, him) In English there are a group of nouns of common gender, which refer to either male or female such as student, person, teacher, etc. When such nouns are used with generic reference in single form, the traditional grammar advocates to use the masculine pronouns in the context for the purpose of coherence with generic nouns.( Zhang Zhenbang,1995). Generic pronouns are pronouns that are said to refer, with equal likelihood, to woman and men. But the English language ignores women by allowing masculine terms to be used specifically to refer to males and commonly to refer to human beings in general. According to the rule of traditional grammar when the indefinite pronoun one is used for generic reference, then in the context usually one, one's, or himself is used to be its relevance. But in order to avoid repetition, he, his, him, or himself is chosen, especially in American English (Zhang Zhenbang,1995) See the examples: (1) If one wants to see the ruins, he must find his own guide. (2) Everyone must do his work well. In the first and second sentences, one and Everyone refers to the concept of people, which is a concept of common gender, we do not know they are men or women but it uses masculine pronoun. He and his in the context formally manifests the imagery of men but semantically represents people of either gender. The operation of the grammatical rule conventionally elevates the status of the masculine pronouns and lowers the feminine ones. c. Derivational "In English, derivational morphemes are mainly prefixes and suffixes. These affixes often change the part of the stem. The affixes thereby help us to identify relationships within words". Derivation is a way of word formation. It forms a word with meaning and category distinct from that of its base through the addition of an affix. The original base is the core of the formed word and carries the main complements of its meaning. The affixes are always bound morphemes, which carries information about meaning or function. In English lexicon, one of the most obvious evidences of the sexism is the affixes which lead to a view of women as a derivation from a male term. The feminine one is always derivative of the masculine one by adding a feminine suffix such as -ess and –ette. Actor, for instance, with the meaning of "a person who plays the part of a character in a movie or play", when attached to a feminine suffix –ess, becomes actress with the meaning of "woman with profession similar to those of "actor" and as for –ette, when usher is adhered to –ette, it becomes usherette. Such pairs of the words are of long lists in English lexicon. Here just list some of sexist based on its derivational: Ambassador - ambassadress Prince - princess Poet - poetess Author – authoress Waiter – Waitress Manager – Manageress That some of lists of sexist derivational word have different meaning based on the classification usage for men or women. The examples show and prove that the suffixes -ette and –ess are for woman only. It is considered sexist because when men do not need any affixes to refer to them, women need it. Furthermore, the terms in the right side are the feminine terms which are only indicated to the women only. Those feminine accents in the words ambassadress, duchess, princess and poetess and so on are not referred to the men or even to all human being, but those are especially marked to the women. d. The Non-Parallel Term The non parallel term between men and women are also the real example how sexist the English is. In accordance to that, Lakoff pointed out that words that were once equivalent terms for males and females have often diverged in meaning over time. (Chaika, Elaine.1982:205). Non parallel term or semantic derogation between men and women are also the real example how sexist the English is. In accordance to that, Lakoff pointed out that words that were once equivalent terms for males and females have often diverged in meaning over time. Consider these following examples: Mrs, Ms – Mr Mister – Mistress Governor – Governess Lady –Lord Lady – gentleman From the description above, none of feminine terms in the list connotes the same degrees as the masculine terms and almost all of them acquired as secondary sexual connotation. Lexicographers have noted that, once a word or term becomes associated with women, it often acquires semantics characteristics that are congruent with social stereotypes and evaluations of women as a group, a process that has variously been termed 'semantic derogation' (Shulz, 1975), 'semantic degeneration' (Miller and Swift, 1976) and 'semantic polarization' (Eakins and Eakins, 1978). e. SEXISM IN PROVERBS Proverbs are a short pithy saying in common and recognized use; a concise sentence, often metaphorical or alliterative in form which is held to express some truth as-curtained by experience or observation. The fact that there are many English proverbs which contain the words discriminating, distinguishing women, making women are worry about it. Since proverbs are standard, it is hard to change and create new proverbs substituting the old ones. Consider these following examples of English proverbs: 1."A man is as old as he feels, and a woman as old as she looks" this example implicitly creates an image that this sexist saying suggest that men age better than women. 2. "A man's home is his castle". This example also discriminate the women. It implicitly create an image that the peaceful and lovely house is only man has. 3."A good man is hard to find" the proverbs means that the difficulties for woman to fin a good man that is suitable for them. Or in finding male patner. f. SEXISM IN SWEAR WORDS The swear words is an expression in sometimes conscious or unconsciously said by speaker who is in a bad condition. In some area swear words is a kind of taboo to say, but in the others are very common and probably become a habit. Those swear words are used to insult, to curse, to offend, or to mock at something or someone when the speaker strong emotion which the impact can trivialize women position. Swearing is the way someone uses obscene words orally to insult, to curse or even to offend something (someone or action). Also, for emphasizing when the persons have strong emotion (Hughes, 1991). Usually, when someone has been insulted, someone will feel offended and easy to be angry. According to Crystal (1997) as cited in (Adeoye: 2005), sexist swear words is regarded as an emotive or expressive function of language. Hughes (1991: 224-225) claims that people tend to swear when he/ she angry or disappointed. They are also likely to swear when they would like to express antagonism, frustration, surprise, anger, and shock. Usually some words that belong to this category are fuck, cunt, shit. Swear words are very common in people's ears, because it sometimes said in the public society or even in the movie. There are several reasons why does swearing occur: 1. To express feeling in words rather than in actions, especially if you do not have bigger vocabulary (Crystal, 1995: 156). 2. To express their anger and frustration. 3. To seem brave. 4. To make people afraid when they have been violence by someone in the form of sex or other violence. 5. To imitate what other people do. There are very little swear words have been written for language learners, yet nearly all- native speakers use it in daily communication. The term such as: "fuck", "damn","bastard", "son of a bitch, "motherfucker", "asshole", and "bitch". That can be used as the examples of sexist swear words which provoke the violent confrontation. In other words, according to Eisenson and Boase (in Liedlich, 1973: 107), there is some words that is not supposed to be say in the public society, because it brings the negative meaning for the speaker also the listeners. It also makes a bad habit that the speaker feels very common. If there is someone uses obscene words to swear other people will judge them as people who are impolite, do not have high and well education or having less vocabulary. Those examples above are definitely can refer to both sexes man and women. Unfortunately, in practice those words are mostly indicated to the women behaviors and attitudes. It is the fact that English has linguistic and semantic discrimination through the practice of language usage; it is briefly can be seen in the word motherfucker and bitch. INDIRECT SEXISM According to Sara Mills, she said that indirect sexism is ironising sexism. Since it both challenging overt sexism and keeps it in play. Benwell (2006) terms this type of indirect sexism 'new sexism'. She also adds that it's very reminiscent of, it is not identical to past forms of sexism which clearly shown. It differentiates of they way overt sexism and indirect sexism is used. This type of new sexism is bring the outdated notions of sexism become new term one. That is why Williamson also called this new type of sexism as 'retro-sexism'. The fact that the humor and irony are used when being sexist does not change the nature of sexism itself, but it just only interpreting simply and different way of respond the new sexism. This term of sexism used to categorize a set of stereotypical beliefs about women which cannot be directly related to a certain linguistic usage or features. (Mills, 2008:10). Overt sexism is now largely seen as anachronistic and so it has been driven underground; indirect sexism is one which in some ways attempts to deny responsibility for an utterance, mediating the utterance through irony or disguising the force of the sexism of the utterance through humor, innuendo, embedding sexism at the level of presupposition, or prefacing sexist statements with disclaimers or hesitation (Mills, 1998:135). Indirect sexism can be found in several aspects such as humor and irony, scripts and metaphor. For example in jokes, it is a complex way constituting women as 'minority group' without taking responsibility for that exclusion. Sexist jokes allow generally unacceptable views of women to be expressed, because the person usually tells the jokes generally can claim that they themselves did not make up the joke. (Mills, 2008:71). Metaphor The narrative pathway or script is brought to play in new reports about women and men in a public sphere. This indirect sexism refers to women implicitly. It uses things to refers to the object either men or women. Irony Irony is a common strategy for humorous remarks about women. The term of ironic sexism is often satire the object in polite way. Irony involves a difference or contrast between appearance and reality - that is a discrepancy between what appears to be true and what really is true. RESEARCH METHOD According to Bogdan and Taylor in Moleong (2007:4), descriptive qualitative research is a research procedure that represents data either written or spoken from the people and behaviors which can be observed. In addition, Krik and Miller in Moloeng (2007:4) defines the descriptive qualitative ad a certain tradition in social sciences fundamentally relies on human observation in its own religion and deals with these people in language and terminologies. Qualitative research is mostly associated with words, language and experiences rather than measurements, statistics and numeral figures. Furthermore, in analyzing the types of sexism which are used by the characters of The Duchess Movie, it will be conducted by using the descriptive qualitative research. Qualitative approach is taken because the decided research efforts in discussing, analyzing and finding the social phenomena which is running naturally; it is not a controlled or based on laboratory research. The collected data are the subjects of experiences and perspectives; the researcher attempts to arrive at a rich description of the people, objects, events or conversations and so on. The data are from the words, phrases, clauses, or sentences that found in the dialogues of some characters. The researcher uses this method because she wants to get a brief description and a rich understanding about the expressions of sexist language and the classification which categorized as sexist gender biased based on linguistics terms in The Duchess movie. The source of the data which is used by the researcher is taken from the conversation or dialogues which is in the script and the movie of The Duchess. The characters who will be analyzed are Georgiana as a Duchess, The Duke Devonshire, Lady Elizabeth (Bess), and Charles Grey. In addition, to avoid the research becomes wide and broad, the researcher used a theory to identify and to classify, identify and analyze the types of sexist language. There are some theory which is gathered some sexist theory to support and complete the main theory. This study used the theory of Sara Mills in "Language and Sexism" and Philip M. Smith "Language, The Sexes and Society". It also helpes and completes by some supporting theory from other linguists in describing the types of sexist language in journals. The reason of the researcher gathers and combines the theory because to make the analysis become details and complete. It also adds some information of sexist language types. Most of the data will be found in the types of overt and indirect sexism, because the researcher concern in the words, phrases, utterances or sentences in many setting in this movie. The researcher chooses those characters because the other characters do not influence much about the gender discrimination which appears in the story. The theme of this movie is about internal gender discrimination in The Duke and The Duchess marriage, so it is not possible for other characters to interfere. In the technique of the data analysis, the researcher begins to analyze the data toward the procedures. In conducting the research procedure, the researcher follows three steps. The first, the researcher classifies the data which are words, utterances or sentences in based on its types of sexism orderly. The second, the researcher describes those data based on the two classifications of sexism which are overt and indirect sexism. The data is in the form of words, proverbs and utterances. The third, the researcher describes the existence of the sexist language which exists in The Duchess movie. DISCUSSION The analysis of sexist language or expression in discriminating sexes inappropriately above is used to drawing attention to the way language used to represent women in that movie. According to the data analysis and finding of the types of sexist language linguistically above, the researcher found six types of sexist language in The Duchess movie. They are consist of sexism in word such as the use of generic noun, derivational, non-parallel term which shows semantics degeneration, sexism in proverbs, sexism in swear words, and indirect sexism such as metaphor and irony. Some characters such as The Duke (William Cavendish), Duchess (Georgiana Spencer), The Duke's mistress (Lady Elizabeth Foster) and Georgiana's secret affair (Charles Grey) are used some term in sexist language by Sara Mills in the movie. The generic noun is term which is used to refer both men and women, but in effect it often refers to men only. Generic noun perform very useful function of allowing us to refer to an entire class of entities with a single word, and most if not all languages have one or more forms that can be used to designate members of the human species in general. This term applied when the speaker Georgiana unconsciously says in her speech when The Duke and her held in Bath Assembly room at night. She said that, "only two specimens of this rare bird are known to man." The word man here is used to gather both men and women knowledge about the two rare bird. She uses that word because of the reason for the recent attention surrounding this term is the growth of awareness about the portrait of the social order implied in which the male are half of the species whose members dominate. The word "man" used by Georgiana is because to respect the dominating of male in the society. People often refer to themselves and using nouns that describe an occupation or performance of an activity, such as "Duchess" in the datum (2), "Let them talk! Grey makes me a fallen woman, well and good, now William may divorce me and Bess becomes Duchess of Devonshire!". It seems clear that the great majority of such terms more readily evoke the image of man than of a woman. Some feminists have argued that the addition of diminutive suffix to agent nouns results in the term that have less semantic potency than unaltered counterpart, and that this both causes and reflects a devaluation of those who occupy this agent roles (Smith, 1953:46). Derivational suffix which found in this movie takes when Georgiana or the speaker says emotionally that Bess can become a Duchess of Devonshire in The Duke allows and gives his arrangement to have a relationship with Charles Grey. Based on the definition of the word "Duchess", it means as a noblewoman or a woman holding a rank equivalent to duke in her own right. Duchess (female) can either be a monarch ruling over a duchy or a member of the nobility, historically of highest rank below the monarch. The word "duchess" is added by feminine suffix –ess to identify that the agent noun uses female reference. Based on the representation of Duke and "Duchess", they are different. Duke tends to manage the social economy, politic, and something which is valuable. In inversely different with the job description of "duchess" who is only manage about the simple thing. In addition, the position of "duchess" in this movie shows that also, she has no special except in little space in Whig, and for the rest she only cares about what she should care as a mother. Based on the job description of "duchess", it shows that the position of The Duke always becomes superior. So, when there are agents nouns placed in one sentences, it seems that the old maxim "Duke and Duchess" is more honored in the breach than the observance. In fact, little is known about the psychological significance of the word order pairs like this, and the fact that women often come second or may not signify to the listener that they have less status or importance than the male. In addition, the term of non-parallel implied because of some reason deals with women social status at that time. "Mr", "Mistress", "Lady/ladies - Gentlemen", "Governor", and "Lover" are the sexist language which found in the movie. From those words, we can see that there is no similar meaning from its pairs. Meanwhile, those words have implicit meaning which degenerates women become lower status from the pairs. It can be conclude that most women as the speaker of the words above are aware about the condition of women whom trivialized by men physically and mentally. From the word "mistress", "lady" and "lover", all of them have similar meaning as women who are become a man maid of desire or tend to be having lower status. While the word "Mr", "governor" and "gentlemen" are also treated as sexist because it has higher social status than its pairs. None of feminine terms in the list of data above connotes the same degree of strength or power as its masculine counterpart, and almost all of them have acquired as secondary sexual connotation. The character of The Duke in the datum (8), "That's one way of putting it. Your mother called it 'common decency before personal gratification', or some such thing… the exact words escape me…" shows about the sexism in proverb about the matter of social interest. He tries to give an example from Georgiana's mother quotation which grabs by him. According to the definition of proverb, it means short pithy saying in frequent and widespread use that expresses a basic truth or practical precept. In general use, that proverb states about a general truth or piece of advice to the hearer, Georgiana. That proverb has an implicit meaning that the position of the Duke is always strong in the matter of conducting his wife. In the other words, Georgiana has to follow what her husband as to do. In this circumstance, the position of Georgiana is awry. She has to choose between her children or her desire and affection of Charles Grey which she doesn't get from her husband. As the main Character, The Duke always becomes the centre of the society. He should speak politely. In the other hand, in some cases he cannot put himself in that situation. Based on The Duke character personality, he kinds of man who is introvert, cannot control his emotion and has a switch temper that can be changed in certain time. So, he often expresses his anger or dissatisfaction through something near him. He also often use sexist swear word to release it such as "damn", "hell", and "bastard". Those words are deal with death term which uses to mock or curse people. That term also to express The Duke feeling rather than in action, especially he does not have bigger vocabulary. In the datum (15), "Give me a son and then do what the hell you want, as long as you do it discreetly. Until then you stay here and do as I say." The Duke says "hell" to express his frustration of his failure to obtain a male heir from Georgiana. Furthermore, this sexist swears word helps by his action in intimidates his wife by hurting her in action. The other main characters, Georgiana often use parable or imagery to reflect her own circumstances. The imagery and parable itself categorized as indirect sexism term. The data which treated as indirect in the movie are "male company, "imprisoned", "throw", "you both of another world that does not exist and never will" and "love is an act! It's more than words and undying oaths!" That indirect sexism consists of metaphor and irony. As the definition of indirect sexism, it cannot be understood by linguistics markers but using contextual meaning. Metaphor is a figure of speech in which a word or phrase is applied to an object or action to which it is not literally applicable. It can also regards as representative or symbolic of something else, esp. something abstract. In this case, the character of Georgiana often uses this term to symbolize herself which is bridled in her own internal marriage problem. The other character, Bess also express her sadness and disappointment of being left by her husband because of his "mistress" in datum (5). The fact that metaphor and irony are used when being sexist does not change the nature of sexism itself, but it rather simply changes the way it can be responded to. From those terms of sexist languages which found in The Duchess movie, it can be concluded that the sexist language related with those character because of the impact of the sexist theme occurs in that internal marriage problem. The impact of those sexist languages to the theme of the movie is when those utterances make the women participation underestimated more. The significance effects shows when inequality between men and women, social inequalities which women have and the position of men who do not want to be defeated by circumstances of women influence to the theme of the movie. The existence of sexist language is also because the aspects of character personality, language, background and its context. Character personality takes part in the analysis because the speakers unconsciously speak it refers to their character. For example like The Duke, he often uses kind of sexist swear word in order to replace his anger in to the word or someone close. It is because The Duke is introvert, close and has a switch temper which can be changed in certain time. It similar with Charles Grey, as a man, he also temperamental when he knows something inappropriate as like Georgiana fake promise and prefer to go back for her children rather than him. In the other hand, if Georgiana and Bess as representative from women sides they tend to be polite and use their feeling rather than logic in their problem. The choice of word which used by those characters mostly reflects their circumstances as women at that time. From those characters personality, we can see that words which that use reflect each people characters. That choice of words absolutely influences to their language when they speak such as in the term of sexist swear word which mostly expressed by The Duke. Furthermore, character personality and language cannot be separated with the context and background of each people and movie at that time. The speakers will consider the language which they will use based on the context of the talks. The background here used to support the situation of the character based on place and time in their situation or in this case is in Victorian era. The background may be a stereotype or culture of certain gender. The most data commonly found in non-parallel term, indirect sexism and sexism in swear words. It is because the women condition cannot be equated with men. People at that time still holding patriarchal culture which means the position of men is superior and holding every aspect. They often underestimate women self-esteem to become men mistress whom can be throwing away anytime. Women seem like do not have strength to be independent without men position in front of them. Men are allowed to have more than one mistress even they are a centre of society. On the other hand, when women try to express their feeling to other men it considers as improper behavior and taboo. All of utterances which have been said by the characters are reflecting their character personality. Based on the explanation of the existing of sexist language above, there are some reasons that make the women circumstances become weak in physically and mentally. This evolutionary reasoning provided justification for the emotional and mental differences between men and women. At last, sexism can be existing because of stereotype of women and it reflects to the culture. The character personality helps to make it clear where the mental and emotional aspects involve in indicating their existence through language. Those stereotypes create morals and social values that applied until this time. The only way of changing that social structure is to make the position of men and women equally same no matter what. CONCLUSION This chapter presents the conclusion and suggestion based on the analysis and finding in chapter four. The finding shows the sexism by the characters in the movie involves overt and indirect sexism. Overt sexism is a type of usage which can be identified directly through the linguistic markers. While indirect sexism can only be understood contextually in relation to the interpretation of surrounding utterances. However, this term of sexism used to categorize a set of stereotypical beliefs about women which cannot directly analyzed by linguistic features. The linguistics features of sexism are divided into several types, as follows: (1) Sexism in words. The using of man in "Well, only two specimens of this rare bird are known to man" considers as generic nouns which should be referred to both of sex. (2) Sexism in words of using English pairs or word order of words showing non parallel term or semantic degeneration between men and women such as the word Mr "In the play this evening, there was a scene in which Lady Teazle and Mr. Surface discuss their affair", Ladies, gentlemen, and mistress "My husband, Mr. Foster, is enjoying his mistress in Bournemouth, and I wanted some diversion.". This non parallel term shows that there are semantic derogations between men and women position. (3) Sexism in words using suffix –ess in "Let them talk! Grey makes me a fallen woman, well and good, now William may divorce me and Bess becomes Duchess of Devonshire!" as job occupations of profession such as Duchess. This type of sexism in words shown that the discrimination through gender divisions still exists in the matter of word order. (4) Sexism in Proverb. There is only one analysis which found as sexism in proverb as like "common decency before personal gratification". It related to the high power of men than women. This kind of English proverb seems like the metaphorical of men who held to express the position of men that is always unbalance and prioritized than women. (5) Indirect sexism. This new term is not related to the certain set of linguistic usage and features but contextually of a diction which replace and describe their speaker situation. Indirect sexism which found in this research is about metaphor and irony such as "How about 'imprisoned' in my own house'?" and "I'm ill at ease with male company for the moment.". (6) The last is sexism in swear words. There are various kinds of swear words which used by the character of the movie such as "hell" as like this utterance: "Give me a son and then do what the hell you want, as long as you do it discreetly.", "bastard" in this utterance:"Three boys??? Do you think I can make those bastards my heirs? Well, do you?" and the insulting term for women such as "whore", "Be quite you fool! (to Georgiana). Are you his whore?!". The usage of sexist swear words express their disagreement, anger or objectionable depends on the context and problem of the character. In addition, there is no general neutral term to replace the words. The last is In addition, some aspects of sexist language existing in the movie are character personality, language, background and its context. All of those aspects are interrelated and interconnected each other. Based on the finding, the character personality influences more because it reflects to their language they use. Their language will refer to their position as a centre role model that perceived by public. While the background and context reflects women stereotypical knowledge in Victorian era which bring the character of women discriminated by men. SUGGESTION Using a language without regard to the gender classification is expected to minimize the woman discrimination in the language. So, the researcher wants to contribute some suggestion for the next researcher. First, the next researcher can use and complete the analysis by new sexism which is indirect sexism. It used to analyze sexism without directly using linguistics markers but, it uses diction like in metaphorical, humors, irony or satire which trivializes women. Second, the researcher hopes that the next researcher analyzes the source of data by putting the historical background so that they can find out the characteristic of their style of writing. The historical background can use to prove why those sexist languages occurred. Lastly, the researcher hopes that the terms of English indirect sexism will be applied to avoid the use of sexism in written and spoken even it is not linguistically shown in the next research. DAFTAR PUSTAKA Aini, Nur, 2010. The Sexist Swear Words Used by the Characters in Shottas Movie, English Letters and Language Department, Faculty of Humanities and Culture, Maulana Malik Ibrahim State Islamic University of Malang. Brannon, Linda. (2002). Gender: Psychological Perspectives. Chapter 7: Gender Stereotypes: Masculinity and Femininity (pp. 152-76). London: Allyn and Bacon. Cameron, Deborah. (1985). Feminism and Linguistic Theory. London: Macmilan Press Chaika, Elaine. 1982. Language the Social Mirror. Massachusetts: Newbury House Publishers, Inc. He, Guimei. 2010. Journal of Language Teaching and Research of An Analysis of Sexism in English. Academy Publisher manufactured in Finland: Qingdao University of Science and Technology, Qingdao 266061, China. 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AbstractThis thesis describes about the domination of Western knowledge toward Chinese tradition by illustrating the superiority or prominence of Western knowledge in the novel East Wind: West Wind written by Pearl S. Buck. The analysis focuses on two goals, there are (1) to portray how are the Eastern and the Western represented in the novel, and (2) to analyze how the influence of western knowledge dominated Chinese tradition. To analyze this novel, the the writer applied post-colonial criticism the writer focused on Orientalism as an approach by Edward Said. In analyze aspech the way Western discourse dominates the main character, Kwei-lan, as represented of Chinese people by issuing the discourse of superiority. In addition, the writer applied content analysis method to analyze documents in order to give a deep understanding toward the novel by using close reading technique, which requires to read the whole of the novel for several times. From the analysis, the writer found that Western discourse did construct the domination over the Orient (Chinese culture) by representing the differences in term family relationships (simple vs complex), mind (open minded vs narow minded) and beliave (superstitious vs rational), the discourse succeed to dominate and create the truth or reality as the assumption about the West as supperior and the East as inferior.Key word: orientalismBackgroundThe term discourse is the range of social practices, customs, and institutions that cover any given subject matter. According to Michel Foucault, ―.discourse is strongly bounded area of social knowledge; a system of statements within the world can be known‖ (1967:70). Through language, discourse gives the role of us in our society. It constructs our knowledge and understanding about who we are and what the world we live are. Because of discourse covers every social matters, it can be used in any perspective.Therefore, the influence of Western discourse to the world made people tend to consider West is more superior than East. The Western discourse of domination is one of the effects of Industrial revolution that born the idea of imperialism that implement in the form of colonialism.In journal of universty of pretoria by Lazere S. Rukundwa and Andries G. Van Ardel The Formation of Postcolonial Theory2Research Associate (2007:421), through Orientalism, Said presented the discourse that have been constructed to society about the perception of Eurocentric or Western where naturally they represented as the rational, mature, progressive, honest, normal, masculine, good, upright, democratic, and superior instead of Eastern which represent irrational, abnormal, backward, passive, undisciplined, primitiveness, and inferior. The simplest example regarded to this is people are assumed as smart or intelligent whenever we use English to non-native. It widely influenced people, society, lifestyles, and human life. Such discourse was able to construct the human standard as seem as they are. This system, discourse, has taught people, certainly us, the world of what they want us to be.Thus, literary works is one of the ways western domination affect our mind. However, it is also a good implementation in understanding aspects of post-colonialism issues which concern the life; cultural, and interactions of cultural aspects. The interactions of difference cultures have much inspire author to make various literary works to explore those issues. Pearl S. Buck's novel East Wind: West Wind (1930) is one of popular works considered has postcolonial implication.The novel East Wind: West Wind tells about Kwei-Lan, a girl who was born as traditional noble Chinese family. She has no experience with modern western style before. As a Chinese royal woman, she has taught everything to become a good daughter of the family and to be good wife for her husband. Her husband is a noble Chinese royal man that had twelve years abroad, America, studying medicine. Kwei-lan has been betrothed to her husband since she was born. Her husband has adapted and adopted western lifestyle. He feels western life is better and rational than his Chinese culture that strange and irrelevant. Different perspective about being woman makes Kwei-Lan cannot win her husband's heart as she thinks and has taught before. Kwei-Lan as a Chinese traditional woman and her husband's lifestyle emerge distinguishes understanding about family between the West and the Chinese tradition.The novel describes how Kwei-Lan's cultural traditional background opposed with her husband's Western lifestyle. In the part II of the novel, Kwei-Lan has to accept that her brother goes to study in America. Later the conflict comes up when her brother has already married with a foreign woman. Even though he has betrothed to one of daughters of Li family since he was child. Their mother is shocked to know such news. The family has to accept that son has been betrayed the family. Her brother chooses to disobey the Chinese tradition of married and his duty as a3son of Royal Family to keep the heir. It is seen as the impact of western culture influence toward her brother.Based on explanation above, the writer is interested and challenged to discuss this novel. Pearl S Buck is able to tell the story with her elegant way. East Wind: West Wind shows the elegant internal conflict of traditional Chinese woman who tries to oppose her ideology of being good woman and wife toward the western discourse that influences her life.In this novel, Pearl S Buck portrays how the Western culture meets the Eastern old tradition and tended to degrade the East. It seems she shows West lifestyle is better and rational than East. Through the main character Kwei-Lan, Buck explains in detail Chinese woman's role in life and compares to the knowledge of Western within her husband. The author also shows the reader how Kwai-Lan's brother finally betrays his old tradition, the Chinese Family tradition, by secretly marriage a foreign woman. Until the end of this novel, Buck confirms the superiority and rationality of Western discourse toward Chinese tradition as East.By using post-colonialism, especially Orientalism of Edward Said, the writer will analyze how these texts construct the Orient through imaginative representations of the main character, Kwei-Lan, in the novel. The writer wants to analyze the differences of two cultures and perceptions based on the the orientalism that found in the novel. It is able to create the assumption about the West as superior and the East is inferior. Orientalism argues those discourses made by Western as a political tool to conquer the reader's minds showing inferiority of the East.Further, Post-colonial criticisms also appropriate as a ―knife‖ to discuss, analyze, and examine a work with its relations and effect of colonialism and the interaction of two different cultures. Therefore, this research is entitled ―Western Domination Implied over Chinese Tradition in Pearl S Buck's East Wind: West Wind (An Orientalism Reading)‖.MetodologyIn this chapter, the writer focuses on the steps that must take to finish this research, that proposed by Sudaryanto (1993). Some steps make this research success. This step relates each other and cannot release form the other steps. There are three steps, first, collecting the data, second, analyzing the data, and third presenting the data.1. Collecting the dataIn collecting data, the writer conducts a library research. Through the library research, the writer collects the data needed,4which can be categorized as primary and secondary data. The primary data itself is; "East Wind; West Wind" by Pearl S Buck, the more specific is sentences and quotations that have relationship with the topic and that have relations with the theory. The secondary data function as tools in analyzing the primary data. It consists of books and other sources from journals and internet sites.The writer conducts the library research about post-colonial criticism. In this step writer finds the definitions and concept of post colonialism, especially the theory of Orientalism by Edward Said. It is helpful to broaden the perspective of writer about the term.2. Analyzing the DataIn analyzing the data writer examines the primary data by the way of close reading and in analyzing specific sentences and quotations that have relationship with the topic and the theory. Based on Edgar Robert, ―to analyze the problems in the literary work, it can be found by digging up through characters in the ways of speech, dialogue and action between one character and other characters‖ (56).Besides, the writer explores some data related about the Post-Colonial criticism, especially Orientalism approach by Edward Said. Writer will identify the sentence related to the topic and the theory supporting to completing the research.3. Presenting the ResultThe last step is presenting the analysis. The writer thus uses descriptive method to present the data. Based on Bogdan and Biklen, qualitative research is descriptive, the data are collected in the form of words, rather than number, and result of analysis is written descriptively (1982:27) as the rule to conducts this research. The data is presented descriptively in this analysis by quoting the sentences of dialogue from the novel that relevant to the analysis.Result and DiscussionIn this chapter, the writer wants to analyze about the data. In analyzing data the writer uses the theory orientalism by Edwar said. The writer analyzes about the The analysis focuses on two goals, there are (1) to portray the different perspective between Western knowledge and Chinese tradition, and (2) to analyze the implication of Western knowledge as domination over Chinese tradition.Orientalism is a branch of Postcolonial theory that developed by Edward Said According to said this theory is about how The West see the world by binary oposition where It seems to explore the overplus of Western and expose the lacking5of Eastern and make it as if those are natural by using discourse. And the discorse is formed and it will effect to human mind who read it. Besides based on discourse the reader consciusness or uncansciousness will judge what that they read it is god or it is bad. Said does not question about the truth or the wrong. He tries to give us deeply understanding of how colonizer or Western discourse constructs the domination of the world toward colonized or Eastern in every way and how it continues until now.The Different Perspective of the Eastern and the Western in the NovelIn this chapter, the writer would discuss the portrait of contradictive perspective between western Knowledge or Occident and Chinese old tradition or orient. Pearl S Back does not frankly describe what the western culture in the novel East Wind: West Wind is. She implicitly explains how Western culture by contrasted it with Chinese culture experienced by the character Kwei-lanThis chapter, the writer cuncludes that there are saveral contradictions of differernt perspective of the western knowledge and the chinese tradition. The writer divided two subchapter, the Eastern and the Western. It consist the complex family relationships and simple family relationships, narrow minded and open minded, superstitious and rational.Family in the eastern in this case family in Chinese is narrated differently with family in western. It is described that Chinese family is a big extended family, complex and has not much freedom because bound of tradition. Different with western family, that consists of nuclear family, father, mother and children and has more freedom because not bound with the old tradition, it is because they explained are more logic and more simple besides they has right and free will to choose and do whatever they want to do.In the novel describe although the Chinese man has been married, they are allowed or naturally believed to take some concubines as they like. It can be seen by following quotation in the novel:―The desire for sons in a household like ours, where my father had three concubines whose sole interest was in the conceiving and bearing of children was too ordinary to contain any mystery.‖ [11-12]Kwei-Lan's father, as stated above, has three concubines in order to pour his desire in woman and to conduct a birth son for his clan. In the Chinese family, it is normal for the husband to marry other woman. Man in Chinese tradition has a duty to give great male offspring to maintain their clan. Further, Buck states:―They had caught my father fancy at first though a6prettiness which faded like flowers plucking in spring, and my father's favor ceased when their brief beauty was gone.‖[19]The husband can marry any woman if his wife cannot give birth and give him a son. Chinese man can whenever he wants to marry woman and leave them when their beauties are gone.In contrast, the portrayal of Western woman is described as dichotomy to Chinese tradition where the family relationship is simpler. Besides the family in the western is nuclear family and the decision is make by own self \. They do not need many procedure to do something. In the novel, it is narrated by Kwei-lan brother to marry his girlfriend, the kwei-lan brother and hiss wife do not need many procedure to get merit. In this case Buck tries ti show that thee western people are better than Eastern peoplebecause western people has more freedom.In addition, the wife or woman in the western culture tends to not accepting become subordinate position in family. It clarifies in the novel:―The trouble in all this may be that the foreigner is not willing to accept a subordinate position. It is not customary in their country to have secondary wives.‖ [160]Western women believe that they have right and capable to follow their own will. There are no such certain rules either as woman or as wife of their family that have to be obeyed.Kwei-Lan's brother who has been taught the wisdom of the Great Master, has to fulfill the first duty as a man to pay careful heed to every desire of his parents. In spite of obeying the custom, he married a foreign woman when he studied in America. Kwei-lan who shocked to hear is alarmed by her husband. It can be seen in the novel that, he said:―You must be prepared…it is better to face the truth. He will probably not obey you mother… Old foundations are breaking – have broken… there must be stronger reasons than in this days‖ [150]As the one who adapts the Western culture, Kwei-Lan's husband precisely knows that her brother will consistently disobey the old and primitive tradition. Kwei-lan's brother breaks the old custom and chooses to live in progressive and democratic ways as his will. Related to this, Hans Bertens states that―The inferiority that Orientalism attributes to the East simultaneously serves to construct the West's superiority. The sensuality, irrationality, primitiveness, and despotism of the East construct the West as rational, democratic, progressive, and so on‖ [Bertens, 2006: 205]The writer examines that the novel describes the primitiveness and despotism of Chinese7old tradition. Western discourse seems to take place and dominates the character Kwei-Lan's brother, even our perspective, to disobey such custom.Secondly, it is also happened to different perspective can also be seen in the mindset or lifestyle contradiction in the novel. in the family, that is to produces son to maintain the clan and descendent. In Chinese custom, Kwei-lan and her husband should remain stay within the ancestral home. For his father, a noble Chinese man should not waste their dignified leisure time and stay still in home. The family has plenty of food and space. It can be seen when Kwei-lan's father in law spoke to her husband;"here is plenty of food and space. You need never waste your body in physical labor. Spend your days in dignified leisure and in study that suits your pleasure. Allow your daughter in law of your honored mother to produce son. Three generations of sons less than one roof is sight pleasing to heaven‖ [43]In Chinese custom, a noble family should only worry to give born the great son in order to maintain the clan and the descendant of family. It is reflected in the important of a son existence. A husband should not be worried about food and money. This is what has been taught by the ancestor for hundred years. In the other side, Kwei-lan's husband, who has been studied in West, has his own perception. It can be seen in the quotation below:I wish to work father, I am trained in scientific professions – the noblest in the western world. As for sons, they are not my desire. I wish to produce the fruit of my brain for my country's good. A mare dog may fill the earth with the fruit of his body‖ [43]The father of Kwei-Lan's husband wants to keep them in the house without worrying about food and money. He wants them to pay attention to deliver his grandson. Rather than focus on producing son, Kwei-lan's husband wants to work and earn money by himself to his family. His custom cannot change the decision he has taken.Thirdly difference is seen based on the story is superstition and custom and Chinese culture which is described so irrational to be believed. In the novel, Kwei-lan's husband is a doctor. One day someone called him to come to the house where a lady tried to kill herself by hanging her neck. She is still alive but unconscious. In order to heal the woman's soul, the priest came and made a ceremony by plugging a piece of cloth to her nose and mouth.―He sent for the priests to beat the gongs to call the woman's soul back, and her8relatives gathered about and placed the poor unconscious girl…into a kneeling position on the floor; then they deliberately filled her nose and mouth with cotton and cloth and bound clothing around her face‖ [76]Kwei-lan firstly agreed to the old tradition, taking back the soul, which has been done for hundred years. In the contrary, Kwei-lan's husband totally disagreed with such custom that has lost so much spirit of human life.―Would you die if I did this long enough? And he seized my hands in one of his and placed his handkerchief roughly over my mouth and nose. I twisted free and tore it away‖ [76-77]The quotation convinces the irrationality of Chinese old custom, and on the contrary also convinces the rationality of Western discourse. The way of Kwei-lan's husband tries to show to Kwei-Lan seems like confirm the opposite of perspective between Kwei-lan, reprented Chinese tradition, over Western discourse of her husband.The writer concluded that those contradictions are the portrayal of different perspective of the Eastern in this case traditional Chinese and the western knowledge.The Western Knowledge as Domination Implied over Chinese Tradition in The NovelThe writer found the orientalism issues which Western is assumed to has much more realistic to be true. This is a discourse, western discourse, which dominates the assumption about Chinese tradition in the novel. The changing perception of the character, even the readers, seem t confirms this discourse.Kwei-Lan's husband seems to confirm Western discourse based on the way he treat Kwei-lan Kwei-Lan also surprises to hear ‗the new ways' her husband meant to her. Her husband has been certainly influenced by Western culture. For twelve years he studied in foreign country. Then, he now tries to convince Kwei-lan as it is best way for their life. Kwei-lan then responds to think that, it can be seen in the following quotation:―I equal to him? But why? Was I not his wife? .was he not my master by law? …what else could I do if I did not marry? And how could I marry except as my parents arranged it? … it was all according to my custom‖ [36-37].In order to construct the superiority of Western culture, the text shall describe the inferiority of others. In this novel, Pearl S Buck draws the domination or superiority of9Western culture by contrasting to Chinese custom. Therefore, Pearl S Buck's novel has been influenced by Western discourse in the perspective of Orientalism. The writer found that the novel conducts unintentionally domination of Western over Chinese tradition.―… I wish to follow the new ways. I wish to regard you in all things as my equal. I shall never force you anything. You are not my possession—my chattel‖ [36]Changing perception about Western people also described in which the character Kwei-lan asked to her husband about what they think about Chinese tradition. In the novel, Kwei-lan's husband told that;―They think our clothes are funny and our faces and our food and all what we do. It does not occur to them that people can look as we do and behave as we do, and be wholly as human as they are… In fact, I believe they come over here thinking to teach us civilization‖ [88-89]Assuming the clothes, faces, food and all what Chinese people do are funny imply the issue of imperialism of Western domination to Chinese people. The text seems to approve and convince that Western culture is more rational and represented universal civilization. Again, our perception about Eastern culture is conducted to change by contrasting the superiority of Western culture.Further, the writers also found the changing perception of characters in the way Kwei-lan become happy to adopt the modern way of life.―But now, selfish woman that I am, I do not care that the tradition is broken, I think only of my son… I thank the gods that I am married to a modern man… he gives me my son for my own…all my life is not enough to repay my gratitude‖ [114]The climax of disobedient of Chinese tradition as the impact of Western discourse is when Kwei-lan's brother in the end chooses to live freely like what he has been experienced in Western country. It can be seen in the end of novel:―…from this day I have no father. I have no clan – I repudiate the name of Yang! Remove my name from the books! I and my wife, we will go forth. In this day we shall be free as the young if other countries are free‖ [264]In Orientalism perspective, the character Kwei-lan's brother clearly emphasize the domination over Eastern Culture, or Chinese tradition. The final disobedient of character against the old custom confirms the primitiveness and10irrational way of life. Kwei-Lan's brother asserts that that Western culture represented the universal civilization. Accepting the domination of Western culture could benefit him from the ‗backward' or ‗superstitious' conditions in which he lived.In the end, the writer concluded that the the main character Kwei-lan is influenced by Western discourse.―We must let all that go, my love, my love! We do not want our son fettered by old, useless things!‖And thinking of these two, my son and his cousin brother I know that my husband is right – always right! [277]The effect of such discourse is a change of Kwei-lan's perspective about the modernism of Western culture and the backward of her Chinese tradition. Through the hand of her husband, Kwei-lan admitted that Western discourse dominate her whole life assuming as the best way of civilization rather than Chinese ancestors. Influence and changing perception also gives impact to disobey the law of old Chinese tradition that for hundred years believed by the ancestors.ConclusionIn the conclusion, the novel East Wind: West Wind written by Pearl S. Buck tells about Kwei-Lan, a noble Chinese woman who had no experience with modern western style before. She has been taught to become a good daughter of the family and to be good wife for her husband. Kwei-lan has been betrothed since she was born to a noble Chinese royal man whom had twelve years abroad studying medical science. Her husband has adapted and adopted western lifestyle. Kwei-Lan as represented Chinese woman and her husband's lifestyle emerge distinguishes understanding about family between the West and the Chinese tradition. Kwei-Lan's cultural traditional background opposed her husband's Western lifestyle. The conflicts come up from the different perception of life between Western Knowledge and Eastern culture (Chinese Tradition). It is seen in binary opposition such as complex family relationshps and simple family relationships, open minded and narow minded, and superstition and rationality.By using Orientalism approach presented by Edward Said, the writer found that the novel East Wind: West Wind constructs the imaginative representations of the Orient (Chinese culture) through the main character Kwei-Lan. The writer found the indication of Western discourse which dominates the Orient, in this case Chinese culture, through negative perception by describing cultural conflicts of the main character. Kwei-lan is influenced by her11husband who taught her about the Western knowledge. She gradually changed her perception about the West. Kwei-lan who applied her ancestors' custom, started to doubt and questioning the truth about Chinese tradition. Orientalism examined the West constructs such discourse through contrasting the right and rational way of life and the backward and irrational custom of Chinese.In the end, through the analysis the writer emphasize that the novel East Wind: West Wind written by Pearl S. Buck implied the Western Domination over Chinese Tradition. Western discourse succeeds to dominate the assumption and about the West as superior and the East is inferior. Orientalism argues those are constructed by Western as a political tool to conquer the reader's minds showing inferiority of the East. This novel construct discourse of Western domination as well as judgment of China's tradition, which are funny, strange, and backward and need help. The discourse of West to dominate the Chinese tradition by degrading them and shows their better and rational way of life finally create the ‗truth' or ‗reality' about West as standard civilization.Acknowledgement Alhamdulillahirobbil'alamin, First of all let me give my highest praise to Allah SWT, The Almighty God, for help, blessing, mercy, loves and guidance to me. Without the help, guidance and mercy this thesis could not have finished, and for opportunities and everything in my life. Then the writer would like to say thank to great human leader Muhammad SAW who guide people from the bad style of life to the good style of life.I wish to express my gratitudes to both my supervisors: Ms. Suci Humairah, S.Pd.,M.A., and Mrs. Dra. Mariati, M.Hum., for their support and guidance in finishing this thesis. The contribution and guidance in my thesis are valuable things which will not be forgotten to me. I also want to say Thanks to Mrs. Femmy Dahlan, S.S.,M.Hum., and Mr. Dr. Elfiondri, S.S.,M.Hum., as my examiners. Thank you so much for the suggestion, correction, advices and time, so that I can finish my thesis. I would like to thank too, to all of the lectures in English Department. Many tanks to guide and teach the writer during studied in English department.Thank you for my mom Syahlidarmiwati and my dad Bukhari. I would like to say thank you to suggestion, sacrifice, sincere love, patience, and always remaind me to pray and work hardly. And thank you to my brother Renza Putra, Rolanda Putra, and Fauzan Azim. Then I want to dedicate this thesis to science and human live.12I also would like to say Thanks to all of my friends, Sing 08, who have helped me in process of writing this thesis, my friend in faculty, My friend in boarding house, For all of my friends who I cannot mention one by one, thank you very much to have been contributing the most beautiful part in my life. Do the best in our life and get the greatest future.BibliographyBartens, Hans. Literary Theory: The Basic. London: Rouledge, 2001Buck, S. Pearl. East Wind: West Wind. New York. Mayor Bell. 2010Childs, Peter. Roger Fowler. The Rouledge Dictionary of Literary Terms. New York: Rouledge, 2006Hithcock, Loise. A Theory for Classics: a Strident Guide. New York: Rouledge, 2008.Lane, Richard J. Fifty Key Literary Theorists. New York: Rouledge, 2006M. A. R. Habib. Modern Literary Criticism and Theory: A History. Cornwell: Blackwell, 2005Malpas, Simon. Paul Wake. The Rouledge Companion to Critical Theory. New York: Rouledge, 2006Tyson, Lois. Critical Theory Today: A User Friendly Guide. New York: Rouledge, 2006Sudaryanto. Metode dan Aneka Teknik Analisis Bahasa: Pengantar Penelitian Wahana Kebudayaan secara Linguistis. Yogyakarta: Duta Wacana University Press, 1993Journal:Lazare S. Rukundwa & Andries G. van Aarde1. The Formation of Postcolonial Theory Research Associate: Department of New Testament Studies. Cornwell. 2007
La tesis doctoral "Participación política de las personas jóvenes desde la perspectiva del patriarcado en España (2000-2011): factores y límites" tiene como fin indagar cómo las juventudes han desarrollado su participación política en el periodo, entendida ésta como convencional y no convencional, teniendo en cuenta qué elementos de tipo socio-demográfico y de participación han influido para que participaran y qué barreras se han encontrado para realizarlas, sobre todo por cuestión de edad y género. Para estudiarlo se ha procedido a establecer tres objetivos específicos: - Objetivo específico 1. Analizar qué factores intervienen en la participación política convencional de mujeres y hombres jóvenes. - Objetivo específico 2. Analizar qué factores intervienen en la participación política no convencional de mujeres y hombres jóvenes. - Objetivo específico 3. Estudiar los límites a la participación política convencional y no convencional de las personas jóvenes por razón de edad (adultocentrismo) y género (dominación masculina). Con el fin de dar respuesta a estas cuestiones se ha procedido a la utilización de varias metodologías analíticas (pluralismo metodológico) para abordar el objeto de estudio, pues se trata de un fenómeno complejo, empleándose varías técnicas con la finalidad de obtener una aproximación a la realidad con gran calidad en la investigación. En efecto, se han llevado a cabo técnicas de análisis propias de metodologías cualitativas como cuantitativas, tal como se refleja a continuación. - En primer lugar, del lado teórico, se ha procedido a una revisión crítica bajo las perspectivas del patriarcado –dominación adulta y masculina- de las teorías de la participación y de los estudios de participación política de las personas jóvenes en España, con el fin de poner de manifiesto los límites existentes. - Del lado empírico, se ha llevado a cabo un análisis del contexto de tipo normativo relativo a espacios internacionales en los que se enmarca España -Universal, Europeo e Iberoamericano- en materia de participación y juventud, estableciendo el marco en el que se encuentra el país. También, en este sentido se ha procedido al análisis legislativo de las Constituciones Españolas (tomando como inicio 1812) y la normativa relativa a la participación política, reflejando el proceso de construcción socio-histórico y dirigido por las élites de las personas jóvenes como sujetos políticos y su institucionalización. Además, se ha comparado los derechos políticos "concedidos" previos a la mayoría de edad con los derechos políticos. - Además, se ha analizado, de forma descriptiva bajo la perspectiva de género y la crítica adultocéntrica, y a partir de fuentes de datos secundarias -estudios convenio CIS-INJUVE, Ministerio del Interior, Congreso de los Diputados e Instituto Nacional de Estadística-, las formas de participación política de las personas jóvenes en relación a la población general. - Para lograr una mayor profundización sobre la participación de los jóvenes se han aplicado técnicas predictivas, a través de regresiones logísticas, que ha permitido establecer qué variables de tipo socio-demográfico –edad, situación de estudia, trabaja o estudia y trabaja y nivel educativo- y de participación – voto, asistencia a mítines, afiliación política, asistencia a manifestaciones, consumo político, firma de documentos- influyen en la participación convencional y no convencional de mujeres y hombres jóvenes entre 2000-2011. - En cuanto a las técnicas cualitativas se ha interpelado al 'actor social' –personas jóvenes que participan en políticas- a través de entrevistas semiestructuradas. Se han analizado qué límites manifiestan para participar, especialmente focalizados en los límites androcéntricos y adultocéntricos. Ello ha permitido abordar de forma global y omnicomprensiva los factores determinantes y los limites existentes a la participación política de las personas jóvenes en España entre los años 2000 y 2011, destacándose los siguientes resultados: - Las teorías y estudios sobre la participación política de las personas jóvenes suelen adolecer de ciertos límites teóricos y pueden ser tachados tanto de androcéntricos como de adultocéntricos,. - La participación convencional de hombres y mujeres jóvenes está influida por haber alcanzado el nivel máximo de estudios, mientras que este fenómeno no ocurre en la participación no convencional. - Los hombres jóvenes participan más de formas convencional que las mujeres, estando en ambos casos influidos por el nivel máximo educativo alcanzado y la asistencia a manifestaciones. En el caso de los hombres, además, por la participación por medio de firma de peticiones. Las mujeres jóvenes declaran más que se han visto influidas por el entorno familiar, mientras que los hombres jóvenes que participan de forma convencional lo relacionan con su ámbito social –amigos y universidad-. - Las mujeres jóvenes participan más de forma no convencional que los hombres. Esta forma de participación está condicionada por variables participativas tanto para hombres, como para mujeres jóvenes, como son votar y asistir a mítines. Además, para las mujeres jóvenes influye también el que estén trabajando, estudiando o estudien y trabajen y, también declaran que consideran que se ha producido influencia familiar. - Con relación a los límites de la participación política de los jóvenes existe cierta tendencia en el ámbito internacional a una consideración más inclusiva y heterogénea de las personas jóvenes, así como a incentivar su participación, pero éstas son declaraciones sin elementos de implementación o reclamación. - La normativa nacional, además, genera límites de participación de tipo adultocéntrico en el caso que las personas jóvenes entren en contacto con personas adultas a la hora de participar –asociaciones-. Además, hay derechos con intereses marcadamente económicos y que benefician a los grupos dominantes –hombres y personas adultas- que reducen la edad de concesión de derechos, como es el uso de armas, mientras que los derechos políticos están supeditados a la mayoría de edad. - Las personas jóvenes que participan identifican que existen límites a su participación por edad. En las personas que llevan a cabo prácticas de participación convencional se detecta que éstas son "utilizadas" por los partidos políticos para transmitir una imagen de juventud, desarrollar la infraestructura de los actos o trabajos de menor incidencia política, limitándoles su acceso, incluso, en los casos de comités de juventud. En los casos de participación no convencional no se detecta tanto el límite a dicha participación, aunque también se declara que sus opiniones y actitudes han sido cuestionadas por razón de edad. - Las mujeres jóvenes, y algunos hombres jóvenes, han declarado que participan tanto en formas convencionales, como no convencionales, y que se dan límites a la hora de participar por cuestión de género. Han declarado que se produce un techo a la hora de ascender dentro de las estructuras de los partidos –participación convencional-, en la apropiación de las palabras de las mujeres por parte de hombres, en las formas de comunicación con ellas, etc. Es de destacar que algunos hombres, tanto en formas convencionales y no convencionales, han considerado que en su entorno "esto no se produce", sin ser prácticamente así en el caso de las mujeres jóvenes. - Además, se ha puesto de manifiesto la necesidad de abordar el fenómeno de la participación de las juventudes teniendo en consideración a los actores sociales y sus heterogeneidades, así como superando los límites adultocenténtricos y androcéntricos. The aim of the doctoral thesis "Political Participation of Young People from the Patriarchal perspective in Spain (2000-2011): Factors and Limits" is to inquire how the young people have developed their political participation during this period, understanding this participation in a conventional as well as in a non-conventional way, and taking into account the sociodemographic and the participation elements that have had an influence in the political participation of young people, as well as the obstacles that they have found when doing so, especially due to age and gender reasons. For the research, there are three specific objectives: - First specific objective: Analyse the factors that take part in the conventional participation of young women and men. - Second specific objective: Analyse the factors that take part in the non-conventional participation of young women and men. - Third specific objective: Study the limits to the political participation of young people in the conventional and non-conventional spheres based on age (adultcentrism) and gender (male domination) reasons. With the objective of answering these questions, we have proceeded to use different analytic methodologies to present the subject matter, as it is a complex phenomenon, and different techniques have been employed in order to obtain a research of great quality in the process of approaching these realities. In fact, analysing techniques typical in qualitative methodologies, as well as quantitative, have been used. - In the first place, from the theory framework, a critical review from the patriarchal perspective –male and adult domination- to the participation theories and the researches of the political participation of young people in Spain has been done to expose the limits they have. - From the empiric research, a legislative analysis of the context has been done, taking into account the international area in which Spain plays a role – Universal, European and Ibero-American spaces- in the participation and youth field. In addition, an analysis of the Spanish legislation has also been made, as the different Constitutions (starting with the one which dates from 1812) and the regulations concerning political participation reflect how the socio-historical construction as political subjects has been influenced by the elites, as well as what has happened with the institutionalisation process. In addition, a comparison between the political rights and those who are given to young people before reaching the age of majority has been carried out. - In addition, the sundry forms of political participation of young people compared to the general population have been also analysed. This analysis has been elaborated from the critic perspective of gender and adultcentrism and from the descriptive perspective with secondary sources of data – researches from CIS-INJUVE, the Home Office, the Chamber of Deputies and the INE. - In order to go deeper into the details about the political participation of young people, predictive techniques have been applied such as logistic regression that allows to set up the different socio-demographic variables –age, studies level and studies and/or labour situation- and participation variables –vote, public meeting assistance, political affiliation, take part in demonstrations, political consumption and signing of documents;-variables that have had an influence in the conventional and non-conventional participation of young people between 2000-2011. - Concerning the qualitative techniques the 'social actor' – young people who participate in politics- has been questioned by means of semi-structured interviews.T he limits that they said that they had to participate have been analysed, especially focusing on the limits represented by androcentricity and adultcentrism. This has allowed us to analyse in a global and all-inclusive way, the decisive factors and the limits that young people have had with regards to the political participation in Spain between 2000-2011. As a result of that there have been the following significant results: - The theories and researches about the political participation of young people lacked some theoretical background and they could be considered to be based on a point of view based on adultcentrism and androcentricity. - The conventional participation of young men and women has been influenced by the fact of having reached the maximum level of their studies (according to their age), while this phenomenon does not happen in the non-conventional participation. - Young men participated more in the conventional way than young women, being in both cases influenced by the maximum level of their studies and the demonstrations´ assistance. In the case of the young male, he has been also influenced by the signing of demanding documents. Young women said that they had been influenced by their family, while young men who participated in the conventional way said that they were more influenced by their social groups –friends and University-. - Young women participated more in the non-conventional way than young men. This way of participation has been determined by participative variables as vote or meeting assistance in both cases. In addition, for young women, the fact of being working, studying or doing both has also an influence. They also consider that family has also influenced them. - With regards to the limits of the political participation of young people there is a certain tendency in the international realm to have a more inclusive and wide cross approach of young people as well as a higher tendency to stimulate their participation but these are declarations which have neither elements of implementation nor of reclamation. - Spanish laws produce some limits derived from adultcentrism to the participation of young people in case they get in contact with adult people –associations- as well. In addition there are some rights with clear economic interests and which benefit dominant groups- men and adult people- where the age required to rejoice those rights is lowered such as the right to carry weapons; whereas political rights are limited to the age of majority. - Young people who participated said that they had some limits to participate because of being young. Young people who participated in the conventional way said that this practices had been "used" by the political parties in order to offer an image of youth, including developing the infrastructure of events or tasks with a lesser political incidence; they even stated that their participation had been limited even in cases of youth committees. Concerning the non-conventional participation the limit to that participation is not so evident although they have also stated that their opinions and attitudes have been questioned due to their age. - Young women, and some young men, said that they participated in conventional and non-conventional ways alike, and that they had found some limits to participating based on gender reasons. They said that there was a glass ceiling to promote inside the political organisations –conventional participation-, the appropriation of the words of young women by men and in the way to address women. It must be mentioned that some young men who participated in both conventional and non-conventional ways said that they had not seen those practices in their environment whereas almost all the women said they had seen those practices. - In addition it has become evident the need to analyse the phenomenon of the participation of young people bearing in mind the social actors as well as their differences, as well as by overcoming the limits based on adultcentrism and androcentricity.
In: Decision analysis: a journal of the Institute for Operations Research and the Management Sciences, INFORMS, Band 9, Heft 2, S. 204-210
ISSN: 1545-8504
Debarun Bhattacharjya (" Formulating Asymmetric Decision Problems as Decision Circuits " and " From Reliability Block Diagrams to Fault Tree Circuits ") is a research staff member in the Risk Analytics team within the broader Business Analytics and Math Sciences division at IBM T.J. Watson Research Center. He received his Ph.D. in management science and engineering at Stanford University. His primary research interests lie in decision and risk analysis, and probabilistic models and decision theory in artificial intelligence. Specifically, he has pursued research in probabilistic graphical models (influence diagrams and Bayesian networks), value of information, sensitivity analysis, and utility theory. His applied work has been in domains such as sales, energy, business services, and public policy. He has coauthored more than 10 publications in highly refereed journals and conference proceedings, as well as two patents. He was nominated by IBM management for the Young Researcher Connection at the Institute for Operations Research and the Management Sciences (INFORMS) Practice Conference in 2010. Email: debarunb@us.ibm.com . May Cheung (" Regulation Games Between Government and Competing Companies: Oil Spills and Other Disasters ") is an undergraduate senior in the Department of Industrial and Systems Engineering at the University at Buffalo. Her research interests are in decision analysis, optimization, and simulation with respect to complex, high-impact decisions. Email: mgcheung@buffalo.edu . Léa A. Deleris (" From Reliability Block Diagrams to Fault Tree Circuits ") is a research staff member and manager at IBM Dublin Research Laboratory, where she oversees the Risk Collaboratory, a three-year research project funded in part by the Irish Industrial Development Agency around risk management, from stochastic optimization to the communication of risk information to decision makers. Prior to joining the Dublin lab, she was a research staff member with the Risk Analytics Group, Business Application and Mathematical Science Department, IBM T.J. Watson Research Center, Yorktown Heights, New York. Her primary interests have been in the fields of decision theory and risk analysis. Her work is currently focused on leveraging natural language processing techniques to facilitate the construction of risk models, distributed elicitation of expert opinions, and value of information problems. She holds a Ph.D. in management science and engineering from Stanford University. Email: lea.deleris@ie.ibm.com . Philippe Delquié (" Risk Measures from Risk-Reducing Experiments ") is an associate professor of decision sciences at the George Washington University, and holds a Ph.D. from Massachusetts Institute of Technology. Professor Delquié's teaching and research are in decision, risk, and multicriteria analysis. His research is at the nexus of behavioral and normative theories of decision, addressing issues in preference elicitation, value of information, nonexpected utility models of choice, and risk measures. Prior to joining the George Washington University, he held academic appointments at INSEAD, the University of Texas at Austin, and École Normale Supérieure, France, and visiting appointments at Duke University's Fuqua School of Business. He is on the editorial board of Decision Analysis and has completed a term as an associate editor. Email: delquie@gwu.edu . Lorraine Dodd (" Regulating Autonomous Agents Facing Conflicting Objectives: A Command and Control Example ") is a highly respected international contributor to command and leadership studies within military and UK governmental command, control, intelligence and information analysis, and research. She has an honours degree in pure mathematics and an M.Sc. in operational research and management science from the University of Warwick majoring in catastrophe theory and nonlinearity. Her main interest is in sense-making, decision making, and risk taking under conditions of uncertainty, confusion, volatility, ambiguity, and contention, as applied to the study of institutions, organizations, society, people, and governance. She uses analogy with brain functions and coherent cellular functions to develop mathematical models of complex decision behavior. Her most recent studies include an application of a multiagency, multiperspective approaches to collaborative decision making and planning, and development of an "open-eyes/open-mind" framework to provide support to leaders when dealing with complex crises and "black swans." She has developed an understanding of the nonlinear, slow and fast dynamics of behavior, in particular, of means of organizing for agility in complex and uncertain environments. Email: l.dodd@cranfield.ac.uk . Rachele Foschi (" Interactions Between Ageing and Risk Properties in the Analysis of Burn-in Problems ") has an M.Sc. and a Ph.D. in mathematics from the University of Rome La Sapienza, where she also worked as a tutor for the courses of calculus and probability. Currently, she is an assistant professor in the Economics and Institutional Change Research Area at IMT (Institutions, Markets, Technologies) Advanced Studies, in Lucca, Italy. Her research interests include stochastic dependence, reliability, stochastic orders, point processes, and mathematical models in economics. Random sets and graphs, linguistics, and behavioral models are of broader interest to her. Email: rachele.foschi@imtlucca.it . Simon French (" Expert Judgment, Meta-analysis, and Participatory Risk Analysis ") recently joined the Department of Statistics at the University of Warwick to become the director of the Risk Initiative and Statistical Consultancy Unit. Prior to joining the University of Warwick, he was a professor of information and decision sciences at Manchester Business School. Simon's research career began in Bayesian statistics, and he was one of the first to apply hierarchical modeling, particularly in the domain of protein crystallography. Nowadays he is better known for his work on decision making, which began with his early work on decision theory. Over the years, his work has generally become more applied: looking at ways of supporting real decision makers facing major strategic and risk issues. In collaboration with psychologists, he has sought to support real decision makers and stakeholders in complex decisions in ways that are mindful of their human characteristics. He has a particular interest in societal decision making, particularly with respect to major risks. He has worked on public risk communication and engagement and the wider areas of stakeholder involvement and deliberative democracy. Simon has worked across the public and private sectors, often in contexts that relate to the environment, energy, food safety, and the nuclear industry. In all of his work, the emphasis is on multidisciplinary and participatory approaches to solving real problems. Email: simon.french@warwick.ac.uk . L. Robin Keller (" From the Editors: Games and Decisions in Reliability and Risk ") is a professor of operations and decision technologies in the Merage School of Business at the University of California, Irvine. She received her Ph.D. and M.B.A. in management science and her B.A. in mathematics from the University of California, Los Angeles. She has served as a program director for the Decision, Risk, and Management Science Program of the U.S. National Science Foundation (NSF). Her research is on decision analysis and risk analysis for business and policy decisions and has been funded by NSF and the U.S. Environmental Protection Agency. Her research interests cover multiple attribute decision making, riskiness, fairness, probability judgments, ambiguity of probabilities or outcomes, risk analysis (for terrorism, environmental, health, and safety risks), time preferences, problem structuring, cross-cultural decisions, and medical decision making. She is currently the editor-in-chief of Decision Analysis, published by the Institute for Operations Research and the Management Sciences (INFORMS). She is a fellow of INFORMS and has held numerous roles in INFORMS, including board member and chair of the INFORMS Decision Analysis Society. She is a recipient of the George F. Kimball Medal from INFORMS. She has served as the decision analyst on three National Academy of Sciences committees. Email: lrkeller@uci.edu . Miguel A. Lejeune (" Game Theoretical Approach for Reliable Enhanced Indexation ") is an assistant professor of decision sciences at the George Washington University (GWU) and holds a Ph.D. degree from Rutgers University. Prior to joining GWU, he was a visiting assistant professor in operations research at Carnegie Mellon University. His areas of expertise/research interests include stochastic programming, financial risk, and large-scale optimization. He is the recipient of a Young Investigator/CAREER Research Grant (2009) from the Army Research Office. He also received the IBM Smarter Planet Faculty Innovation Award (December 2011) and the Royal Belgian Sciences Academy Award for his master's thesis. Email: mlejeune@gwu.edu . Jason R. W. Merrick (" From the Editors: Games and Decisions in Reliability and Risk ") is a professor in the Department of Statistical Sciences and Operations Research at Virginia Commonwealth University. He has a D.Sc. in operations research from the George Washington University. He teaches courses in decision analysis, risk analysis, and simulation. His research is primarily in the area of decision analysis and Bayesian statistics. He has worked on projects ranging from assessing maritime oil transportation and ferry system safety, the environmental health of watersheds, and optimal replacement policies for rail tracks and machine tools, and he has received grants from the National Science Foundation, the Federal Aviation Administration, the United States Coast Guard, the American Bureau of Shipping, British Petroleum, and Booz Allen Hamilton, among others. He has also performed training for Infineon Technologies, Wyeth Pharmaceuticals, and Capital One Services. He is an associate editor for Decision Analysis and Operations Research. He is the information officer for the Decision Analysis Society of INFORMS. Email: jrmerric@vcu.edu . Gilberto Montibeller (" Modeling State-Dependent Priorities of Malicious Agents ") is a tenured lecturer in decision sciences in the Department of Management at the London School of Economics (LSE). With a first degree in electrical engineering (Universidade Federal de Santa Catarina (UFSC), Brazil, 1993), he started his career as an executive at British and American Tobacco. Moving back to academia, he was awarded a master's degree (UFSC, 1996) and a Ph.D. in production engineering (UFSC/University of Strathclyde, United Kingdom, 2000). He then continued his studies as a postdoctoral research fellow in management science at the University of Strathclyde (2002–2003). He is an area editor of the Journal of Multi-Criteria Decision Analysis, and he is on the editorial board of Decision Analysis and the EURO Journal on Decision Processes. His main research interest is on supporting strategic-level decision making, both in terms of decision analytic methodologies and of decision processes. He has been funded by the AXA Research Fund, United Kingdom's EPSRC (Engineering and Physical Sciences Research Council), and Brazil's CAPES (Coordenação de Aperfeiçoamento de Pessoal de Nível Superior). His research has been published in journals such as the European Journal of Operational Research, Decision Support Systems, and OMEGA—The International Journal of Management Science. One of his papers, on the evaluation of strategic options and scenario planning, was awarded the Wiley Prize in Applied Decision Analysis by the International Society of Multi-Criteria Decision Making. He has had visiting positions at the International Institute for Applied Systems Analysis (IIASA, Austria) and the University of Warwick (United Kingdom), and is a visiting associate professor of production engineering at the University of São Paulo (Brazil). He also has extensive experience in applying decision analysis in practice; over the past 17 years he has provided consulting to both private and public organizations in Europe and South America. He is a regular speaker at the LSE Executive Education courses. Email: g.montibeller@lse.ac.uk . M. Elisabeth Paté-Cornell (" Games, Risks, and Analytics: Several Illustrative Cases Involving National Security and Management Situations ") specializes in engineering risk analysis with application to complex systems (space, medical, etc.). Her research has focused on explicit inclusion of human and organizational factors in the analysis of systems' failure risks. Her recent work is on the use of game theory in risk analysis with applications that have included counterterrorism and nuclear counterproliferation problems. She is a member of the National Academy of Engineering, the French Académie des Technologies, and of several boards, including Aerospace, Draper Laboratory, and In-Q-Tel. Dr. Paté-Cornell was a member of the President's Foreign Intelligence Advisory Board from December 2001 to 2008. She holds an engineering degree (applied mathematics and computer science) from the Institut Polytechnique de Grenoble (France), an M.S. in operations research and a Ph.D. in engineering-economic systems, both from Stanford University. Email: mep@stanford.edu . Jesus Rios (" Adversarial Risk Analysis: The Somali Pirates Case ") is a research staff member at the IBM T.J. Watson Research Center. He has a Ph.D. in computer sciences and mathematical modeling from the University Rey Juan Carlos. Before joining IBM, he worked in several universities as a researcher, including the University of Manchester, the University of Luxembourg, Aalborg University, and Concordia University. He participated in the 2007 SAMSI program on Risk Analysis, Extreme Events, and Decision Theory, and led work in the area of adversarial risk analysis. He has also worked as a consultant for clients in the transportation, distribution, energy, defense, and telecommunication sectors. His main research interests are in the areas of risk and decision analysis and its applications. Email: jriosal@us.ibm.com . David Rios Insua (" Adversarial Risk Analysis: The Somali Pirates Case ") is a professor of statistics and operations research at Rey Juan Carlos University and a member of the Spanish Royal Academy of Sciences. He has written 15 monographs and more than 90 refereed papers in his areas of interest, which include decision analysis, negotiation analysis, risk analysis, and Bayesian statistics, and their applications. He is scientific advisor of AISoy Robotics. He is on the editorial board of Decision Analysis. Email: david.rios@urjc.es . Fabrizio Ruggeri (" From the Editors: Games and Decisions in Reliability and Risk ") is the director of research at IMATI CNR (Institute of Applied Mathematics and Information Technology at the Italian National Research Council) in Milano, Italy. He received a B.Sc. in mathematics from the University of Milano, an M.Sc. in statistics from Carnegie Mellon University, and a Ph.D. in statistics from Duke University. After a start as a researcher at Alfa Romeo and then a computer consultant, he has been working at CNR since 1987. His interests are mostly in Bayesian and industrial statistics, especially in robustness, decision analysis, reliability, and stochastic processes; recently, he got involved in biostatistics and biology as well. Dr. Ruggeri is an adjunct faculty member at the Polytechnic Institute (New York University), a faculty member in the Ph.D. program in mathematics and statistics at the University of Pavia, a foreign faculty member in the Ph.D. program in statistics at the University of Valparaiso, and a member of the advisory board of the Ph.D. program in mathematical engineering at Polytechnic of Milano. An ASA Fellow and an ISI elected member, Dr. Ruggeri is the current ISBA (International Society for Bayesian Analysis) president and former ENBIS (European Network for Business and Industrial Statistics) president. He is the editor-in-chief of Applied Stochastic Models in Business and Industry and the Encyclopedia of Statistics in Quality and Reliability, and he is also the Chair of the Bayesian Inference in Stochastic Processes workshops and codirector of the Applied Bayesian Statistics summer school. Email: fabrizio@mi.imati.cnr.it . Juan Carlos Sevillano (" Adversarial Risk Analysis: The Somali Pirates Case ") is a part-time lecturer at the Department of Statistics and Operations Research II (Decision Methods) at the School of Economics of Complutense University. He holds a B.Sc. in mathematics from Complutense University and an M.Sc. in decision systems engineering from Rey Juan Carlos University. Email: sevimjc@ccee.ucm.es . Ross D. Shachter (" Formulating Asymmetric Decision Problems as Decision Circuits ") is an associate professor in the Department of Management Science and Engineering at Stanford University, where his teaching includes probability, decision analysis, and influence diagrams. He has been at Stanford since earning his Ph.D. in operations research from the University of California, Berkeley in 1982, except for two years visiting the Duke University Center for Health Policy Research and Education. His main research focus has been on the communication and analysis of the relationships among uncertain quantities in the graphical representations called Bayesian belief networks and influence diagrams, and in the 1980s he developed the DAVID influence diagram processing system for the Macintosh. His research in medical decision analysis has included the analysis of vaccination strategies and cancer screening and follow-up. At Duke he helped to develop an influence diagram-based approach for medical technology assessment. He has served on the Decision Analysis Society (DAS) of INFORMS Council, chaired its student paper competition, organized the DAS cluster in Nashville, and was honored with its Best Publication Award. For INFORMS, he organized the 1992 Doctoral Colloquium and has been an associate editor in decision analysis for Management Science and Operations Research. He has also served as Program Chair and General Chair for the Uncertainty in Artificial Intelligence Conference. At Stanford he served from 1990 until 2011 as a resident fellow in an undergraduate dormitory, and he was active in planning the university's new student orientation activities and alcohol policy. Email: shachter@stanford.edu . Jim Q. Smith (" Regulating Autonomous Agents Facing Conflicting Objectives: A Command and Control Example ") has been a full professor of statistics at the University of Warwick in the United Kingdom for 18 years, receiving a Ph.D. from Warwick University in 1977, and has more than 100 refereed publications in the area of Bayesian decision theory and related fields. He has particular interests in customizing probabilistic models in dynamic, high-dimensional problems to the practical needs of a decision maker, often using novel graphical approaches. As well as teaching decision analysis to more than 3,000 top math students in the United Kingdom and supervising 23 Ph.D. students in his areas of expertise, he has been chairman of the Risk Initiative and Statistical Consultancy Unit at Warwick for 10 years, engaging vigorously in the university's interaction with industry and commerce. His book Bayesian Decision Analysis: Principles and Practice was published by Cambridge University Press in 2010. Email: j.q.smith@warwick.ac.uk . Refik Soyer (" From the Editors: Games and Decisions in Reliability and Risk ") is a professor of decision sciences and of statistics and the chair of the Department of Decision Sciences at the George Washington University (GWU). He also serves as the director of the Institute for Integrating Statistics in Decision Sciences at GWU. He received his D.Sc. in University of Sussex, England, and B.A. in Economics from Boğaziçi University, Turkey. His areas of interest are Bayesian statistics and decision analysis, stochastic modeling, statistical aspects of reliability analysis, and time-series analysis. He has published more than 90 articles. His work has appeared in journals such as Journal of the American Statistical Association; Journal of the Royal Statistical Society, Ser. B.; Technometrics; Biometrics; Journal of Econometrics; Statistical Science; International Statistical Review; and Management Science. He has also coedited a volume titled Mathematical Reliability: An Expository Perspective. Soyer is an elected member of the International Statistical Institute, a fellow of the Turkish Statistical Association, and a fellow of the American Statistical Association. He was vice president of the International Association for Statistical Computing. He served on the editorial board of the Journal of the American Statistical Association and is currently an associate editor of the Applied Stochastic Models in Business and Industry. Email: soyer@gwu.edu . Fabio Spizzichino (" Interactions Between Ageing and Risk Properties in the Analysis of Burn-in Problems ") is a full professor of probability theory at the Department of Mathematics, the Sapienza University of Rome. He teaches courses on introductory probability, advanced probability, and stochastic processes. In the past, he has also taught courses on basic mathematical statistics, Bayesian statistics, decision theory, and reliability theory. His primary research interests are related to probability theory and its applications. A partial list of scientific activities includes dependence models, stochastic ageing for lifetimes, and (semi-)copulas; first-passage times and optimal stopping times for Markov chains and discrete state-space processes; order statistics property for counting processes in continuous or discrete time, in one or more dimensions; sufficiency concepts in Bayesian statistics and stochastic filtering; and reliability of coherent systems and networks. He also has a strong interest in the connections among the above-mentioned topics and in their applications in different fields. At the present time, he is particularly interested in the relations among dependence, ageing, and utility functions. Email: fabio.spizzichino@uniroma1.it . Sumitra Sri Bhashyam (" Modeling State-Dependent Priorities of Malicious Agents ") is a Ph.D. candidate in the Management Science Group at the London School of Economics (LSE). Her Ph.D. thesis is supervised by Dr. Gilberto Montibeller and cosupervised by Dr. David Lane. Her research interests include decision analysis, multicriteria decision analysis, preference modeling, and preference change. Before coming to study in the United Kingdom, Sri Bhashyam studied mathematics, physics, and computer sciences in France for two years, after which she moved to the United Kingdom to complete a B.A.Hons in marketing communications and then an M.Sc. in operational research from the LSE. She worked as a project manager at Xerox and, subsequently, as a consultant for an SME (small and medium enterprise) to help them set up their quality management system. Alongside the Ph.D., and participating in other research and consultancy projects, she has been a graduate teaching assistant for undergraduate, master, and executive students at the LSE. The courses she teaches include topics such as normative and descriptive decision theory, prescriptive decision analysis, simulation modeling and analysis. Email: s.sribhashyam@lse.ac.uk . Jun Zhuang (" Regulation Games Between Government and Competing Companies: Oil Spills and Other Disasters ") has been an assistant professor of industrial and systems engineering at the University at Buffalo, the State University of New York (SUNY-Buffalo), since he obtained his Ph.D. in industrial engineering in 2008 from the University of Wisconsin–Madison. Dr. Zhuang's long-term research goal is to integrate operations research and game theory to better mitigate, prepare for, respond to, and recover from both natural and man-made hazards. Other areas of interest include healthcare, sports, transportation, supply chain management, and sustainability. Dr. Zhuang's research has been supported by the U.S. National Science Foundation (NSF), by the U.S. Department of Homeland Security (DHS) through the Center for Risk and Economic Analysis of Terrorism Events (CREATE) and National Consortium for the Study of Terrorism and Responses to Terrorism (START), by the U.S. Department of Energy (DOE) through the Oak Ridge National Laboratory (ORNL), and by the U.S. Air Force Office of Scientific Research (AFOSR) through the Air Force Research Laboratory (AFRL). Dr. Zhuang is a fellow of the 2011 U.S. Air Force Summer Faculty Fellowship Program (AF SFFP), sponsored by the AFOSR. Dr. Zhuang is also a fellow of the 2009–2010 Next Generation of Hazards and Disasters Researchers Program, sponsored by the NSF. Dr. Zhuang is on the editorial board of Decision Analysis and is the coeditor of Decision Analysis Today. Email: jzhuang@buffalo.edu .
ANALISIS PENERAPAN AKUNTANSI ASET TETAP BERDASARKAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN NOMOR 07 PADA KANTOR DINAS SOSIAL PROVINSI KALIMANTAN BARAT Kholil Mustafa Jurusan S1 Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tanjungpura Abstrak :Pada saat ini pemerintah dituntut dalam sistem pengelolaan pemerintahan yang baik. Pemerintah terus berusaha mengikuti perkembangan zaman dengan berusaha memperbaiki standar terhadap akuntansi pemerintahan agar menghasilkan laporan keuangan yang semakin baik dalam menyajikan informasi laporan keuangan sebagai bagian dari akuntabilitas dan transparansi.Metode yang digunakan dalam penelitian ini adalah metode deskriptif komparatif dan metode deskriptif kualitatif dengan mengambil populasi data aset tetap pada tahun 2013 dan 2014. Total sampel penelitian sebanyak 6 orang. Teknik pengumpulan data pada penelitian ini menggunakan kuesioner,observasi, dan dokumentasi.Dan untuk pengolahan data dengan urutan penyusunan, klasifikasi, pengolahan, dan interprestasi hasil pengolahan data.Hasil penelitian ini menunjukkan bahwa Kantor Dinas Sosial Provinsi Kalimantan Barat telah melaksanakan proses pengklasifikasian, pengakuan dan pencatatan sesuai dengan Pernyataan Standar Akuntansi Pemerintahan Nomor 07 dari Peraturan Pemerintah Nomor 71 tahun 2010, akan tetapi belum dicantumkan nilai akumulasi penyusutan, sehingga nilai yang tercatat di neraca dan laporan inventaris hanyalah nilai pertama kali aset tetap diperoleh. Faktor – faktor belum diterapkannya akuntansi penyusutan di Kantor Dinas Sosial Provinsi Kalimantan Barat adalah karena dianggap rumit, kurangnya SDM, serta kurangnya sosialisasi dari pemerintah. Kata kunci: Aset Tetap, Akuntabilitas dan Transparansi, Good Goverment Governance, Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07. Abstract :At this time the government is expected in the system of good governance. Government will continue to keep abreast of the times to try to improve the standards of government accounting in order to generate financial reports are getting better in presenting financial information as part of the accountability and transparency. The method used in this research is a comparative descriptive method and qualitative descriptive method by taking the data population of fixed assets in 2013 and 2014. Total sample as many as six people. Data collection techniques in this study using questionnaires, observation, and documentation. And for processing the data with the preparation of the order, classification, processing, and interpretation of the data processing. The results of this study indicate that the Social Service Office of West Kalimantan Province has carried out the process of classification, recognition and registration in accordance with the Statement of Government Accounting Standard No. 07 of the Government Regulation No. 71 of 2010, but has not specified the value of accumulated depreciation, so that the value recorded in the balance sheet and inventory report is just the first time the value of fixed assets acquired. Factors - factors not applying accounting depreciation in the Social Service Office in West Kalimantan Province is because it is complicated, lack of human resources, and lack of socialization by the government. Keywords: Fixed Assets, Accountability and Transparency, Good Governance Government, the Government Accounting Standard (PSAP) No. 07. Latar BelakangPerkembangan akuntansi sektor publik, khususnya di Indonesia semakin berkembang.Perubahan sistem politik, sosial dan kemasyarakatan serta ekonomi yang dibawa oleh arus reformasi menimbulkan beragam tuntutan terhadap sistem pengelolaan pemerintah yang baik.Tuntutan ini perlu dipenuhi dan disadari oleh para manager pemerintah daerah yang diminta untuk mempertanggungjawabkan dalam bentuk laporan keuangan oleh kepada daerah.Pemerintahan yang baik ditandai dengan adanya dua elemen yaitu transparansi dan akuntabilitas.Transparansi diciptakan sebagai dasar kebebasan untuk memperoleh informasi.Dan akuntabilitas ialah pertanggungjawaban kepada publik atas setiap aktivitas yang dilakukan.Perlu kita sadari dan pahami bahwa pentingnya suatu penyajian laporan keuangan Pemerintah sebagai bagian dari akuntabilitas dan transparansi. Hal ini terbukti dengan dapat dilihat dari penetapan Peraturan Pemerintah Nomor 24 Tahun 2005 tentang Standar Akuntansi Pemerintahan, yaitu basis kas untuk pendapatan, belanja, dan pembiayaan serta basis akrual untuk aset, kewajiban dan ekuitas, atau secara keseluruhan dikenal sebagai basis cash toward accrual.Kemudian pemerintah menggantinya dengan Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan (SAP). Lingkup pengaturan Peraturan Pemerintah Nomor 71 Tahun 2010 ini meliputi SAP Berbasis Akrual dan SAP Berbasis Kas Menuju Akrual. SAP Berbasis Kas Menuju Akrual berlaku selama masa transisi bagi entitas yang belum siap untuk menerapkan SAP Berbasis Akrual yaitu maksimal empat tahun sejak tanggal ditetapkan. Dengan demikian, paling lambat tahun 2015, pemerintah pusat maupun pemerintah daerah wajib melaksanakan SAP Berbasis Akrual. Pernyataan Standar Akuntansi Pemerintahan Nomor 07 mendefinisikan penyusutan sebagai penyesuaian nilai sehubungan dengan penurunan kapasitas dan manfaat dari suatu aset.Pencatatan penyusutan ini merupakan salah satu tanda berlakunya basis akrual dalam SAP.PSAP nomor 07 mengatur penyusutan pada bagian pengukuran berikutnya terhadap pengakuan awal.Aset tetap disajikan berdasarkan biaya perolehan aset tetap tersebut dikurangi akumulasi penyusutan. Hal ini akan sangat berpengaruh pada neraca yang mana perlakuan akuntansi penyusutannya kurang tepat sehingga dapat memberikan informasi yang kurang tepat karena tidak menunjukkan nilai yang seharusnya. Terdapat alasan mengapa penelitian mengenai penerapan akuntansi akrual pada pemerintah ini perlu dilakukan, terutama karena konsep akuntansi akrual di lingkungan pemerintah masih sangat baru, dan juga amanat undang-undang agar pemerintah segera menggunakan standar akuntansi pemerintahan berbasis akrual. Tabel 1.1 Dinas Sosial Provinsi Kalimantan Barat Rincian Aset Per Tahun (dalam rupiah) No Uraian Tahun 2013 2014 Aktiva Aset 1 Aset Lancar 4.140.000,00 17.617.650,00 2 Investasi Jangka Panjang - - 3 Aset Tetap 4.389.662.350,00 4.885.973.850,00 4 Dana Cadangan - - 5 Aset Lainnya 59.659.400,00 59.659.400,00 Total 4.453.462.750,00 4.963.250.900,00 Sumber : Laporan Inventaris Dinas SosialProvinsi Kalimantan Barat Tabel 1.2 Dinas Sosial Provinsi Kalimantan Barat Rincian Aset Tetap Per Tahun (dalam rupiah) No Aset Tetap 2013 2014 1 Tanah 7.696.000,00 7.696.000,00 2 Peralatan dan Mesin 2.017.006.750,00 2.284.419.250,00 3 Gedung dan Bangunan 2.195.467.000,00 2.581.295.000,00 4 Jalan, Jaringan dan Instalasi 48.330.000,00 - 5 Aset Tetap Lainnya 12.563.600,00 12.563.600,00 6 Konstruksi dalam Pengerjaan 108.599.000,00 - Total Aset Tetap 4.389.662.350,00 4.885.973.850,00 Sumber : Laporan Inventaris Dinas SosialProvinsi Kalimantan Barat Berdasarkan Tabel di atas Aset Dinas Sosial Provinsi Kalimantan Barat pada tahun 2013 dan 2014 memiliki aset tetap yang terdiri dari : tanah; peralatan dan mesin; gedung dan bangunan; jalan, irigasi, dan instalasi; aset tetap lainnya; dan konstruksi dalam pengerjaan. Pada Tabel 1.1 menunjukkan bahwa aset tetap memiliki nilai yang cukup besar, pada tahun 2013 aset tetap Dinas Sosial Provinsi Kalimantan Barat mencakup 4.389.662.350,00 dari total keseluruhan aktiva yang dimiliki, sedangkan pada tahun 2014 aset tetap Dinas Sosial Provinsi Kalimantan Barat mencakup 4.885.973.850,00 dari total keseluruhan aktiva Pemerintah Provinsi Kalimantan Barat. Peningkatan jumlah Aset yang terjadi dari tahun 2013 ke tahun 2014 sebesar 496.311.500,00 menunjukkan bahwa tidak adanya penyusutan yang menunjukkan barang tersebut mulai usang atau rusak karena telah dimanfaatkan. Seharusnya penyusutan berguna sebagai pengurang aset tetap sebagai konsekuensi dari pemanfaatan aset tetap, hal ini tidak sesuai dengan Peraturan Pemerintah Nomor 71 tahun 2010 dan PSAP No. 07 tentang aset tetap. Uraian di atas menunjukkan arti penting perlakuan akuntansi khususnya terhadap aset tetap berupa peralatan dan mesin yang berpengaruh pada penyajian laporan keuangan khususnya neraca yang menunjukkan posisi keuangan instansi pemerintahan. Atas dasar latar belakang tersebut, penyusunan usulan penelitian ini yang berjudul :"ANALISIS PENERAPAN AKUNTANSI ASET TETAP BERDASARKAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN NOMOR 07 PADA KANTOR DINAS SOSIAL PROVINSI KALIMANTAN BARAT." LANDASAN TEORI DAN KAJIAN EMPIRISSatuan Kerja Perangkat Daerah (SKPD) Dalam penyelenggaraan pemerintahan daerah, Gubernur dan Wakil Gubernur dibantu oleh Perangkat Daerah yang meliputi Sekretariat Daerah, Sekretariat DPRD, Dinas Daerah, dan Satuan Kerja Perangkat Daerah. Secara umum perangkat daerah atau sering disebut dengan Satuan Kerja Perangkat Daerah (SKPD) bertugas membantu penyusunan kebijakan, koordinasi, dan pelaksanaan kebijakan yang menjadi urusan daerah.Daerah dapat berarti kabupaten, provinsi, atau kota. Untuk daerah provinsi dipimpin oleh seorang kepala gubernur, untuk daerah kabupaten dipimpin oleh seorang bupati, dan untuk daerah kota dipimpin oleh seorang walikota. Dinas Sosial Provinsi Kalimantan Barat Pada umumnya setiap provinsi atau daerah mempunyai Satuan Kerja Perangkat Daerah (SKPD) dan salah satunya yaitu Dinas Sosial Provinsi Kalimantan Barat yang memiliki peranan melaksanakan hal-hal teknis dan pelaksanaan kebijakan daerah masing-masing. Dinas Sosial Provinsi Kalimantan Barat langsung dibawahi oleh kepala daerah karena semua hal-hal teknis dan kebijakan berasal dari kepala daerah langsung yang berhubungan dengan tugas pokok dan tugas lainnya yang dalam pelaksanaan dan pertanggungjawabannya harus dilaksanakan dan dilaporkan sesuai peraturan perundang-undangan pusat/daerah, Standar Akuntasi Pemerintah (SAP), dan kebijakan yang berlaku ke kepala daerah masing-masing. Definisi Aset Menurut Peraturan Menteri keuangan RI No. 238/PMK.05/2011 tentang pedoman umum Sistem Akuntansi keuangan : Aset adalah sumber daya ekonomi yang dikuasai dan/atau dimiliki oleh pemerintah sebagai akibat dari peristiwa masa lalu dan dari mana manfaat ekonomi dan/atau sosial di masa depan diharapkan dapat diperoleh, baik oleh pemerintah maupun masyarakat, serta dapat diukur dalam satuan uang, termasuk sumberdaya non keuangan yang diperlukan untuk penyediaan jasa bagi masyarakat umum dan sumber daya yang di pelihara karena alasan sejarah dan budaya. Aset adalah sumber daya yang diharapkan memberikan manfaat bagi perusahaan dimasa depan (Horngen & Harrison,2007:11). Pengertian Pernyataan Standar Akuntansi Pemerintahan (PSAP) Menurut Peraturan Pemerintah Nomor 71 Tahun 2010 pasal 1 ayat 3 menyatakan Standar Akuntasi Pemerintah, yang selanjutnya disingkat SAP, adalah prinsip-prinsip akuntasi yang diterapkan dalam menyusun dan menyajikan laporan keuangan pemerintah serta didalam Peraturan Pemerintah Nomor 71 Tahun 2010 pasal 1 ayat 4 menyatakan Pernyataan Standar Akuntansi Pemerintahan, yang selanjutnya disingkat PSAP, adalah Standar Akuntansi Pemerintah (SAP) yang diberi judul, nomor, dan tanggal efektif. Pernyataan Standar Akuntansi Pemerintahan (PSAP) No. 07 atau biasa disingkat PSAP No. 07 adalah mengenai aset tetap.Tujuannya adalah mengatur perlakuan akuntansi untuk aset tetap, yang meliputi pengakuan, penentuan nilai tercatat, serta penentuan dan perlakuan akuntansi atas penilaian kembali dan penurunan nilai tercatat aset tetap dan lainnya.PSAP No. 07 ini diterapkan keseluruh lembaga atau organisasi pemerintah dalam menyajikan laporan keuangan untuk tujuan umum dan perlakuan akuntansinya diantaranya pengakuan, penilaian, penyajian, dan pengungkapan yang diperlukan. Pengertian Dasar Aset Tetap PSAP No.07 Aset tetap merupakan salah satu pos di neraca di samping aset lancar, investasi jangka panjang, dana cadangan, dan aset lainnya. Secara umum pengertian aset tetap pemerintah adalah aset berwujud yang mempunyai masa manfaat lebih dari 12 (dua belas) bulan untuk digunakan dalam kegiatan pemerintahan atau dimanfaatkan oleh masyarakat umum.Menurut PSAP No. 07 paragraf 5 mengartikan aset bahwa aset sebagai sumber daya ekonomi yang dikuasai dan dimiliki oleh pemerintah sebagai akibat dari peristiwa masa lalu dan darimana manfaat ekonomi dan sosial di masa depan diharapkan dapat diperoleh, baik oleh pemerintah maupun masyarakat, serta dapat diukur dalam satuan uang, termasuk sumber daya nonkeuangan yang diperlukan untuk penyediaan jasa bagi masyarakat umum dan sumber-sumber daya yang dipelihara karena alasan sejarah dan budaya. Klasifikasi Aset Tetap Menurut Standar Akuntansi Pemerintah No 07 tentang Akuntansi Aset Tetap menyatakan bahwa aset tetap diklasifikasi berdasarkan kesamaan dalam sifat atau fungsinya dalam aktivitas operasi entitas. Klasifikasi aset tetap sebagai berikut : Tanah;Peralatan dan Mesin;Gedung dan Bangunan;Jalan, Irigasi, dan Jaringan;Aset Tetap Lainnya, dan;Konstruksi Dalam Pengerjaan. Perlakuan Akuntansi Aset TetapPengakuan Aset Tetap Sesuai dengan SAP Nomor 07 Aset Tetap, suatu aset dapat diakui sebagai aset tetap apabila berwujud dan memenuhi kriteria : Mempunyai masa manfaat lebih dari 12 (dua belas) bulan,Biaya perolehan aset dapat diukur secara andal,Tidak dimaksudkan untuk dijual dalam operasi normal entitas dan,Diperoleh atau dibangun dengan maksud untuk digunakan. Pengukuran Aset Tetap Aset tetap dinilai dengan biaya perolehan.Apabila penilaian aset tetap dengan menggunakan biaya perolehan tidak memungkinkan maka nilai aset tetap didasarkan pada nilai wajar pada saat perolehan. Penilaian Awal Aset Tetap Barang berwujud yang memenuhi kualifikasi sebagai suatu aset tetap pada awalnya harus diukur beradsarkan biaya perolehan. Komponen Biaya Bahwa biaya perolehan aset tetap adalah biaya perolehan yang meliputi harga beli dan biaya lainnya yang relevan. Harga perolehan, termasuk bea impor dan pajak pembelian yang tidak dapat dikreditkan setelah dikurangi diskon pembelian dan potongan lain. Biaya-biaya yang dapat diatribusikan secara langsung untuk membawa aset ke lokasi dan kondisi yang diinginkan agar aset siap digunakan sesuai dengan keinginan dan maksud manajemen. Konstruksi Dalam Pengerjaan Jika penyelesaian pengerjaan suatu aset tetap melebihi atau melewati satu periode tahun anggaran, maka aset tetap yang belum selesai tersebut digolongkan dan dilaporkan sebagai konstruksi dalam pengerjaan sampai dengan aset tersebut selesai dan siap dipakai. Perolehan Secara Gabungan Biaya perolehan dari masing-masing aset teap yang diperoleh secara gabungan ditentukan mengalokasikan harga gabungan tersebut berdasarkan perbandingan nilai wajar masing-masing aset tetap yang bersangkutan. Pertukaran Aset (Exchanges of Assets) Berdasarkan PSAP No. 07 paragraf 43-45 bahwa pertukaran aset yang tidak serupa diukur berdasarkan nilai wajar aset yang diperoleh yaitu nilai ekuivalen atas nilai tercatat aset yang dilepas setelah disesuaikan dengan jumlah setiap kas atau setara kas yang ditransfer/diserahkan.Pertukaran aset yang diukur sesuai nilai tercatatnya (carrying amount) atas aset tetap yang dilepas.Pertukaran aset ini tidak mengakui adanya keuntungan dan kerugian. Aset Donasi Menurut PSAP No. 07 paragraf 46-49 bahwa aset tetap yang diperoleh dari donasi, sumbangan, dan hibah harus dicatat menggunakan nilai wajar saat perolehan.Dan jika memenuhi kriteria perolehan aset donasi, sumbangan, dan hibah maka bisa diakui sebagai pendapatan pemerintah daerah dan untuk pengeluarannya diakui sebagai belanja pendapatan dan belanja modal aset tetap. Pengeluaran Setelah Perolehan (Subsequenet Expenditure) Pengeluaran setelah perolehan awal suatu aset tetap yang memperpanjang masa manfaat atau yang kemungkinan besar memberi manfaat ekonomi di masa yang akan datang dalam bentuk kapasitas, mutu produksi, atau peningkatan standar kinerja, harus ditambahkan pada nilai tercatat aset yang bersangkutan. Pengukuran Berikutnya (Subsequent measurement) Terhadap Pengakuan Awal Disimpulkan PSAP No. 07 paragraf 53-59 bahwa aset tetap disajikan berdasarkan biaya perolehan aset tetap tersebut dikurangi akumulasi penyusutan. Apabila terjadi suatu kondisi yang memungkinkan penilaian kembali, maka aset tetap akan disajikan dengan penyusutan pada masing-masing akun aset tetap dan akun diinvestasikan dalam aset tetap. Penyusutan Aset Tetap Arti Penting Penyusutan Memungkinkan pemerintah untuk setiap tahun memperkirakan sisa manfaat suatu aset tetap.memungkinkan pemerintah mendapat suatu informasi tentang keadaan potensi aset yang dimilikinya.Memberi informasi kepada pemerintah suatu pendekatan yang lebih sistematis dan logis dalam menganggarkan Berdasarkan PSAP No. 07 paragraf 57 menyatakan metode penyusutan yang dapat dipergunakan oleh pemerintah sebagai berikut : Metode Garis Lurus (Straight Line Method); Depresiasi=Harga Perolehan – Nilai Sisa Masa Manfaat Metode Saldo Menurun Ganda (Double Declining Balance Method); Depresiasi= 1 x 100% x 2 Umur Ekonomis Metode Unit Produksi (Unit of Production Method). Depresiasi =Harga Perolehan – Nilai Sisa Tafsian Hasil Produksi (unit) Penilaian Kembali Aset Tetap (Revaluation) Berdasarkan PSAP No. 07 paragraf 59 bahwa Penilaian kembali aset tetap pada umumnya tidak diperkenankan karena pada Standar Akuntansi Pemerintahan (SAP) menganut penilaian aset tetap berdasarkan biaya perolehan.Penyimpangan dari ketentuan ini mungkin dilakukan berdasarkan ketentuan-ketentuan pemerintah yang berlaku secara nasional. Penghentian dan Pelepasan (Retirement and Disposal) Sesuai PSAP No. 07 paragraf 76-78 bahwa suatu aset tetap dieleminasi dari neraca apabila dilepaskan atau bila aset secara permanen dihentikan penggunaannya dan tidak ada manfaat ekonomik masa yang akan datang. Pelepasan aset tetap dilingkungan pemerintah biasa disebut sebagai pemindahtanganan. Kerangka Berpikir Gambar 2.1 Skema Kerangka Pemikiran Sumber: Skripsi Andy Sanjaya Putra Fakultas Ekonomi, 2014:19 Jenis PenelitianJenis penelitian yang akan di gunakan dalam menganalisis penerapan akuntansi aset tetap adalah metode deskriptif komparatif. Sumber Data Data primer adalah data yang didapat atau dikumpulkan oleh peneliti secara langsung dari sumber datanya.Data Sekunder adalah data yang didapat atau dikumpulkan oleh peneliti dari berbagai sumber yang telah ada. 3.2.1. Cara Pengumpulan Data Penelitian Kepustakaan (Library Reasearch)Tujuan dari penelitian ini adalah untuk memperoleh data sekunder dan untuk mengetahui indikator-indikator dari variabel yang diukur.Penelitian Lapangan (Field Research)Yaitu cara pengumpulan data dengan mengadakan penelitian langsung pada objek yang diteliti untuk kemudian dipelajari, diolah dan dianalisis. 3.2.2. Lokasi Penelitian Lokasi penelitian sendiri berada di kantor Dinas Sosial Provinsi KalBar, Jalan Alianyang No. 7C, Pontianak Kota, Kota Pontianak, Provinsi Kalimantan Barat. Tahapan Penelitian Tahapan-tahapan analisis data dalam penelitian ini sesuai dengan analisis data kualitatif model Miles dan Huberman dalam Sugiyono (2010:91), yaitu sebagai berikut:1. Pengumpulan data, yaitu peneliti mencatat semua data secara objektif dan apa adanya sesuai dengan data yang diperoleh dari pihak yang terkait.2. Reduksi data, yaitu memilih hal-hal pokok yang sesuai dengan fokus penelitian.3. Penyajian data, yaitu sekumpulan informasi yang tersusun yang memungkinkan adanya penarikan kesimpulan dan pengambilan tindakan.4. Pengambilan keputusan atau verifikasi, berarti bahwa setelah data disajikan, maka dilakukan penarikan kesimpulan atau verifikasi.Alat Analisis Peraturan Pemerintah Republik Indonesia Nomor 71 tahun 2010.Pernyataan Standar Akuntansi Pemerintahan Nomor 07 tentang Akuntansi Aset Tetap.Bulletin Teknis Standar Akuntansi Pemerintah Nomor 05 tentang Akuntansi Penyusutan.Kuesioner Implementasi Akuntansi Penyusutan Berdasarkan PSAP No. 07 dan PP No. 71 tahun 2010Aset Tetap Pemerintah Daerah Sejak terbitnya Peraturan Pemerintah nomor 24 tahun 2005, setiap unit pelaporan pada instansi pemerintah wajib untuk menyusun neraca sebagai salah satu bagian dari laporan keuangan pemerintah, dimana didalam neraca menyajikan pos akun aset tetap yang merupakan nilai terbesar yang dimiliki oleh Dinas Sosial Provinsi Kalimantan Barat. Kemudian terbit Peraturan pemerintah nomor 71 tahun 2010 yang berbasis akrual menggantikan PP no. 24 tahun 2005 yang berbasis kas menuju akrual, sejak berlakunya PP no. 71 tahun 2010, berarti Standar Akuntansi Pemerintah telah mulai menggunakan basis akrual, tetapi pemerintah memberi kerenggangan berupa 5 tahun masa transisi sebagai penyesuaian dan pembelajaran pemerintah untuk beralih ke basis akrual. Jadi, setelah 5 tahun maka semua entitas pemerintahan harus bisa menggunakan basis akrual secara penuh pada laporan keuangannya, sehingga pemerintah sudah harus memulai belajar bagaimana menerapkan akuntansi penyusutan aset tetap pada laporan keuangannya. Analisis Terhadap Laporan Inventaris Dan Neraca Tahun 2013 Dan 2014 Laporan inventaris kantor Dinas Sosial provinsi Kalimantan barat, sesuai dengan fokus utama dari penelitian ini adalah mengenai penyusutan aset tetap, berdasarkan PSAP no. 07 dan Buletin teknis no. 05 mengatur tentang akuntansi penyusutan aset tetap, tetapi berdasarkan laporan inventaris tahun anggaran 2013 dan 2014 yang dibuat oleh kantor Dinas Sosial provinsi dapat dilihat bahwa aset tetapnya tidak disusutkan dan sehingga jumlah nilai dari aset tetapnya selalu meningkat tiap tahunnya. Seharusnya aset tetap yang digunakan secara berkala akan mengalami penyusutan yang pada setiap periode dicatat pada akun akumulasi penyusutan dengan lawan akun diinvestasikan pada aset tetap dan disajikan sebagai pengurang aset tetap. Penerapan Aset Tetap PSAP No.07 Kantor Dinas Sosial Provinsi Kalimantan Barat. Pengklasifikasian dan perlakuan akuntansi aset tetap berdasarkan PSAP no. 07 tentang aset tetap termuat didalam paragraf – paragraf sebagai berikut : Klasifikasi aset tetap Berikut adalah klasifikasi aset tetap yang digunakan: Tanah;Peralatan dan Mesin;Gedung dan Bangunan;Jalan, Irigasi, dan Jaringan;Aset Tetap Lainnya; danKonstruksi dalam Pengerjaan. Perlakuan Akuntansi Aset TetapPengakuan aset tetap Mempunyai masa manfaat lebih dari 12 (dua belas) bulan,Biaya perolehan aset dapat diukur secara andal,Tidak dimaksudkan untuk dijual dalam operasi normal entitas dan,Diperoleh atau dibangun dengan maksud untuk digunakan. Pengukuran Aset TetapAset tetap dinilai dengan biaya perolehan.Apabila penilaian aset tetap dengan menggunakan biaya perolehan tidak memungkinkan maka nilai aset tetap didasarkan pada nilai wajar pada saat perolehan.Seperti yang disampaikan dalam PSAP no. 07 paragraf 22. Penilaian Awal Aset Tetap Untuk di Dinas Sosial Provinsi Kalimantan Barat yang sudah diklasifikasikan sebagai tanah, peralatan dan mesin, gedung dan bangunan, jalan, irigasi, dan instalasi, aset tetap lainnya, dan konstruksi dalam pengerjaan saat pengakuan yang diandalkan sebagai suatu aset harus disertai dengan memiliki masa manfaat ekonomis di masa yang akan datang lebih dari 12 (dua belas) bulan yang dalam kondisi siap dipakai. Komponen Biaya Komponen biaya untuk aset tetap diantaranya : TanahPeralatan dan MesinGedung dan BangunanJalan, Irigasi, dan JaringanAset Tetap Lainnya Konstruksi Dalam Pengerjaan Merupakan termasuk ke dalam klasifikasi aset tetap yang dibangun dan dibiayai untuk kegiatan operasional badan/instansi dan kepentingan masyarakat umum yang memerlukan waktu jangka panjang atau melebihi 1 (satu) tahun anggaran pengerjaannya yang masih dalam proses konstruksi. Perolehan Secara Gabungan Dinas Sosial Provinsi Kalimantan Barat belum menerapkan perolehan secara gabungan ini. Pertukaran Aset (Exchanges of Assets) Dalam hal ini Dinas Sosial Provinsi Kalimantan Barat tidak menerapkan pertukaran aset (exchanges of assets) karena tidak ada kejadian atau pencatatan yang berhubungan dengan pertukaran aset (exchanges of assets) sebelum dan pada saat tahun tersebut. Aset DonasiDalam hal ini Dinas Sosial Provinsi Kalimantan Barat tidak menerapkan aset donasi karena tidak ada kejadian atau pencatatan yang berhubungan dengan aset donasi sebelum dan pada saat tahun tersebut. Pengeluaran Setelah Perolehan (Subsequent Expenditures) Setelah aset tetap diperoleh maka akan ada biaya atau pengeluaran yang harus dikeluarkan oleh Dinas Sosial Provinsi Kalimantan Barat untuk menjalankan dan mengoperasikan aset tetap tersebut. Pengukuran Berikutnya (Subsequent Measurement) Terhadap Pengakuan Awal Adapun pedoman dasar bagi Dinas Sosial provinsi dalam dalam melakukan pengukuran berikutnya terhadap pengakuan awal, yang sesuai dengan PSAP no 07 paragraf 54, Penyesuaian nilai aset tetap dilakukan dengan berbagai metode yang sistematis sesuai dengan masa manfaat aset tetap tersebut. Penyusutan A. Metode garis lurus Metode saldo menurun berganda Tarif Penyusutan diperoleh dengan rumus : Metode unit produksi Tarif Penyusutan diperoleh dengan rumus : Penilaian Kembali Aset Tetap (Revaluation) Berdasarkan PSAP No. 07 paragraf 59 bahwa Penilaian kembali aset tetap pada umumnya tidak diperkenankan. Penghentian dan Pelepasan (Retirement and Disposal) Sesuai PSAP No. 07 paragraf 76-78 bahwa suatu aset tetap dieleminasi dari neraca apabila dilepaskan atau bila aset secara permanen dihentikan penggunaannya dan tidak ada manfaat ekonomik masa yang akan datang. Prosedur Penyusutan Dan Contoh Jurnal Berdasarkan Buletin Teknis Nomor 05 Tentang Akuntansi PenyusutanIdentifikasi Aset Tetap yang Dapat DisusutkanLangkah ini untuk meyakinkan bahwa kantor Dinas Sosial Provinsi Kalimantan Barat yang akan melaksanakan pencatatan penyusutan tidak akan memasukkan aset tetap berupa tanah dan konstruksi dalam pengerjaan sebagai aset tetap yang akan disusutkan. Pengelompokan Aset Aset Berkelompokb. Aset Individual Penetapan Nilai Aset Tetap yang WajarAset tetap harus menyajikan nilai perolehanatau nilai wajar yang memiliki bukti seperti akte sertifikat tanah, bukti kwitansi pembelian, surat kuasa atau hibah. Penetapan Nilai yang Dapat DisusutkanOleh karena aset tetap milik pemerintah diperoleh bukan untuk tujuan dijual, melainkan untuk sepenuhnya digunakan sesuai tugas dan fungsi instansi pemerintah, maka nilai sisa/residu tidak diakui. Penetapan Metode PenyusutanSesuai dengan Bultek no. 5 tentang akuntansi penyusutan, dalam penetapan metode penyusutan, metode garis lurus adalah metode yang paling populer karena dirasakan paling sederhana. Yang paling dirasa rumit, adalah metode saldo menurun berganda.Jika unit manfaat bersifat spesifik dan terkuantifikasi, maka perhitungan penyusutan yang lebih logis dan proporsional dapat dilakukan dengan memakai metode unit produksi.Jika intensitas pemanfaatan bersifat menurun dalam artian pemanfaatan di masa awal pengabdian aset tetap lebih intensif daripada diakhir, maka perhitungan penyusutan yang lebih logis dan proporsional dapat dilakukan dengan memakai metode saldo menurun berganda.Akan tetapi jika unit masa manfaat kurang spesifik dan tidak terkuantifikasi, atau kalaupun spesifik dan terkuantifikasi tetapi perhitungan hendak dilakukan semudah mungkin, maka perhitungan penyusutan yang lebih logis dan proporsional dapat dilakukan dengan memakai metode garis lurus. Pengungkapkan Penyusutan di dalam Catatan Atas Laporan Keuangan Paragraf 79 PSAP 07 menyatakan bahwa informasi penyusutan yang harus diungkapkan dalam laporan keuangan adalah : Nilai penyusutanMetode penyusutan yang digunakanMasa manfaat atau tarif penyusutan yang digunakan Perhitungan Dan Jurnal Penyusutan Kendaraan roda 4, Nissan X-Trail 2000 cc Tahun Perolehan 2010 Harga perolehan Rp. 322.200.000,- Umur manfaat 7 tahun Metode garis lurus Penyusutan = = Rp 46.028.571 Tabel 4.1 Perhitungan penyusutan kendaraan dinas roda empat Nissan X-Trail Menggunakan metode garis lurus Tahun Nilai Buku Sisa Masa Manfaat (tahun) Penyusutan Pertahun Akumulasi Penyusutan 2010 Rp 322.200.000 7 - - 2011 Rp 276.171.429 6 Rp 46.028.571 Rp 46.028.571 2012 Rp 230.142.857 5 Rp 46.028.571 Rp 92.057.143 2013 Rp 184.114.286 4 Rp 46.028.571 Rp 138.085.714 2014 Rp 138.085.714 3 Rp 46.028.571 Rp 184.114.286 2015 Rp 92.057.143 2 Rp 46.028.571 Rp 230.142.857 2016 Rp 46.028.571 1 Rp 46.028.571 Rp 276.171.429 2017 0 0 Rp 46.028.571 Rp 322.200.000 sumber : laporan inventaris Dinas Sosial Provinsi Kalimantan Barat (data diolah) Berdasarkan pada Tabel 4.1 dapat dilihat bahwa dengan penyusutan tiap tahunnya sebesar Rp. 46.028.571, yang didapat dari harga perolehan Honda CRV, yaitu Rp. 322.200.000 dibagi masa manfaat yaitu 7 tahun, maka nilai bukunya akan habis pada tahun 2017. Jurnal untuk mencatat penyusutan Kendaraan dinas roda empat Nissan X-Trail tahun pertama sampai tahun kelima adalah : D K Diinvestasikan dalam aset tetap Rp 46.028.571 Akumulasi penyusutan - kendaraan Nissan X-Trail Rp 46.028.571 Metode Saldo Menurun Ganda Tarif penyusutan = 1/7 × 2 = 0.28 Tabel 4.2 Perhitungan penyusutan kendaraan dinas roda empat Nissan X-Trail Menggunakan metode saldo menurun ganda Tahun Nilai Buku Sisa Masa Manfaat (tahun) Tarif Penyusutan Penyusutan Pertahun Akumulasi Penyusutan 2010 Rp 322.200.000 7 - - - 2011 Rp 322.200.000 6 0,28 Rp 92.057.143 Rp 92.057.143 2012 Rp 230.142.857 5 0,28 Rp 65.755.102 Rp 157.812.245 2013 Rp 164.387.755 4 0,28 Rp 46.967.930 Rp 204.780.175 2014 Rp 117.419.825 3 0,28 Rp 33.548.521 Rp 238.328.696 2015 Rp 83.871.304 2 0,28 Rp 23.963.230 Rp 262.291.926 2016 Rp 59.908.074 1 0,28 Rp 17.116.593 Rp 279.408.519 2017 Rp 42.791.481 0 Pembulatan/penyesuaian Rp 42.791.481 Rp 322.200.000 sumber : laporan inventaris Dinas Sosial Provinsi Kalimantan Barat (data diolah) Jurnal untuk penyusutannya adalah sebagai berikut : Penyusutan tahun 2010 D K Diinvestasikan dalam aset tetap Rp 92.057.143 Akumulasi penyusutan - kendaraan Nissan X-Trail Rp 92.057.143 Penyusutan tahun 2011 D K Diinvestasikan dalam aset tetap Rp 65.755.102 Akumulasi penyusutan - kendaraan Nissan X-Trail Rp 65.755.102 Penyusutan tahun 2012 D K Diinvestasikan dalam aset tetap Rp 46.967.930 Akumulasi penyusutan - kendaraan Nissan X-Trail Rp 46.967.930 penyusutan tahun 2013 D K Diinvestasikan dalam aset tetap Rp 33.548.521 Akumulasi penyusutan - kendaraan Nissan X-Trail Rp 33.548.521 penyusutan tahun 2014 D K Diinvestasikan dalam aset tetap Rp 23.963.230 Akumulasi penyusutan - kendaraan Nissan X-Trail Rp 23.963.230 penyusutan tahun 2015 D K Diinvestasikan dalam aset tetap Rp 17.116.593 Akumulasi penyusutan - kendaraan Nissan X-Trail Rp 17.116.593 penyusutan tahun 2016, disesuaikan hingga menghasilkan nilai akumulasi penyusutan yang sama dengan nilai awal/nilai yang dapat disusutkan. D K Diinvestasikan dalam aset tetap Rp 42.791.481 Akumulasi penyusutan - kendaraan Nissan X-Trail Rp 42.791.481 Berdasarkan dari dua metode yang digunakan, maka metode yang lebih baik di gunakan untuk di masukan ke aktiva adalah metode saldo menurun berganda, hal ini di karenakan mesin mobil harus memiliki lebih banyak perawatan, dan kondisi mesin sering kali berpengaruh tehadap kondisi jalan yang digunakan, jadi metode saldo menurun berganda sangat lah cocok digunakan sebagai penyusutan sebuah mesin mobil. Manfaat Diterapkannya Penyusutan Aset Tetap Terhadap Penyajian Laporan Keuangan Kantor Dinas Sosial Provinsi Kalimantan Barat Jika kantor Dinas Sosial provinsi Kalimantan barat dalam laporan keuangannya menerapkan penyusutan dan menyajikan akumulasi penyusutan sekaligus nilai perolehan aset tetap akan berdampak nilai buku aset tetap sebagai gambaran dari potensi manfaat yang masih dapat diharapkan dari aset yang bersangkutan dapat diketahui. Karena neraca tidak overstate, dimana lebih besar daripada yang seharusnya. Kendala–Kendala Belum Diterapkannya Akuntansi Penyusutan Aset Tetap Di Dinas Sosial Provinsi Kalimantan Barat Untuk mengetahui hal ini maka dibutuhkannya sebuah media kuesionersebagai alat penelitian, kemudian disebarkan kepada 6 (enam) anggota/pegawai Dinas Sosial Provinsi Kalimantan Barat sebagai subjek penelitian yang sudah mewakili seluruh pengelola dan penanggungjawab atas pelaporan aset tetap.Cara mengeatahui sejauh mana tingkat sistem pengendalian internal dan tingkat pemahaman tersebut dengan menghitung berapa persen banyaknya jawaban yang menjawab "YA" dan jawaban yang menjawab "TIDAK" sehingga dapat ditarik suatu kesimpulan bahwa apakah akuntansi aset tetap tidak sesuai, akuntansi aset tetap kurang sesuai, akuntansi aset tetap cukup sesuai, dan akuntansi aset tetap sangat sesuai. Dari setiap pertanyaan yang ada di kuesioner yang sudah disebarkan kepada 6 (enam) anggota/pegawai hasilnya sebagai berikut : Tabel 4.7 Hasil Rekapitulasi Kuesioner Dinas Sosial Provinsi Kalimantan Barat No Daftar Pertanyaan Total 1 Apakah ada bagian yang bertanggung jawab dalam kepengurusan Aset tetap di kantor Dinas Sosial provinsi Kalimantan Barat? 5 1 6 2 Apakah anda mengetahui Standar Akuntansi Pemerintahan no. 07 tentang aset tetap? 1 5 6 3 Apakah anda mengetahui Buletin Teknis no. 05 tentang akuntansi penyusutan? 1 5 6 4 Apakah pengklasifikasian aset tetap telah berdasarkan pada kesamaan dalam sifat atau fungsinya dalam aktivitas operasi entitas? 5 1 6 5 Apakah dalam pengakuan aset tetap menggunakan dan meyakini bahwa semua aset tetap telah diakui memiliki masa manfaat lebih dari 12 (dua belas) bulan? 1 5 6 6 Apakah setiap aset tetap yang diperoleh tidak dimaksudkan untuk dijual dalam operasi normal entitas? 2 4 6 7 Apakah setiap aset tetap yang diperoleh mempunyai tujuan dan maksud tertentu untuk kepentingan operasional entitas? 5 1 6 8 Apakah pengadaan aset tetap telah dilakukan pejabat yang berwenang? 5 1 6 9 Apakah pejabat pengelola aset dan keuangan telah mendapatkan pelatihan mengenai penerapan Standar Akuntansi Pemerintahan no. 07 sebelumnya? 1 5 6 10 Apakah aset tetap yang dimiliki telah dimanfaatkaan sesuai dengan peruntukkannya? 5 1 6 11 Apakah pada pengeluaran pendapatan (revenue expenditure) yang sering dilakukan bertujuan untuk menjaga dan memelihara nilai suatu aset tetap tersebut dan menetapkan batas pengeluaran yang harus dikeluarkan atau tidak ? 1 5 6 12 Apakah pada pengeluaran modal (capital expenditure) bertujuan untuk menambah umur ekonomis yang sudah ada, kapasitas produksi, dan kemampuan aset tetap dan menetapkan batas pengeluaran yang harus dikeluarkan atau tidak ? 1 5 6 13 Apakah setiap saat aset tetap diperoleh yang tidak diketahui harga perolehannya bisa menggunakan nilai wajar yang daftar nilainya sudah ditetapkan oleh Biro Pengelolaan Aset? 4 2 6 14 Apakah untuk penilaian awal aset tetap yang diterima menggunakan biaya perolehan jika tidak memungkinkan maka menggunakan biaya historis? 4 2 6 15 Apakah pada suatu konstruksi pembangunan aset tetap masih dalam pengerjaan belum bisa diakui sebagai aset tetap sampai aset tetap tersebut siap dipakai dan dicatat sebesar harga perolehan? 5 1 6 16 Apakah dalam memperoleh suatu aset tetap gabungan ditentukan dengan memperincikan dan mengalokasikan harga gabungan tersebut berdasarkan nilai wajar masing-masing aset yang bersangkutan? 5 1 6 17 Apakah memperoleh aset tetap secara pertukaran yang serupa dan tidak serupa, biaya diukur berdasarkan nilai wajar yaitu ekuivalen atas nilai tercatat aset setelah disesuaikan dengan setara kas yang ditransfer? - 6 6 18 Apakah pada saat menerima aset yang berbentuk donasi, hibah atau bantuan biaya diukur berdasarkan nilai wajar? - 6 6 19 Apakah pelaporan aset tetap pada akhir tahun diikuti dengan nilai penyusutan? 1 5 6 20 Apakah penilaian kembali (Revaluation) aset tetap tidak diterapkan sesuai pada ketentuan pemerintah secara nasional? 1 5 6 21 Apakah aset tetap yang rusak dan rusak berat telah dicatat pada buku inventaris barang, pelaporan rincian penghapusan, aset lainnya dan setelah penghapusan di catat pada CALK? 5 1 6 22 Apakah pada pengungkapan atau penyajian laporan keuangan aset tetap sudah telah sesuai dengan SAP? 3 3 6 Total 61 71 132 (Sumber Data : Olahan) Maka perhitungannya persentase jawaban "YA" : 61 x 100% = 46,3% 6 x 22 Sedangkan untuk perhitungan persentase jawaban "TIDAK" : 71 x 100% = 53,8 % 6 x 22 Dari hasil evaluasi atas penerapan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07 mengenai aset tetap serta tingkat sistem pengendalian internal dan tingkat pemahaman dengan menggunakan kuesioner menunjukkan persentase jawaban "YA" sebesar 46,3 % dan jawaban "TIDAK" sebesar 53,8 %. Sedangkan untuk tingkat pemahaman dan penerapan PSAP no. 07 dengan melihat perbandingan jumlah jawaban dan perbedaan jawaban dengan hasil penelitian bisa dikatakan kurang sesuai. Kendala yang membuat Kantor Dinas Sosial Provinsi Kalimantan Barat belum dimenerapkan akuntansi penyusutan aset tetap sesuai dengan Standar Akuntansi Pemerintahan Nomor 07 tentang aset tetap : Karena menganggap belum wajib menggunakan basis akrual Akuntansi Penyusutan dipandang sebagai hal yang rumitSumber Daya ManusiaKurangnya sosialisasi dari pemerintah Kesimpulan Berdasarkan hasil penelitian yang telah dilakukan dapat disimpulkan bahwa: Penerapan perlakuan Akuntansi penyusutan aset tetap Dinas Sosial Provinsi Kalimantan Barat, adalah sebagai berikut : Belum sepenuhnya sesuai dengan yang telah disampaikan dalam Pernyataan Standar Akuntansi Pemerintahan No. 07 tentang Aset Tetap dan Peraturan Pemerintah No. 71 tahun 2010 tentang standar akuntansi pemerintahan Kantor Dinas Sosial Provinsi Kalimantan Barat belum menerapkan akuntansi penyusutan aset tetap baik pada laporan inventaris maupun neracanya. Pengakuan dan pengklasifikasian aset tetap sudah sesuai dengan Standar Akuntansi Pemerintahan Nomor 07. Kendala yang menyebabkan belum diterapkannya akuntansi penyusutan aset tetap oleh Dinas Sosial Provinsi Kalimantan Barat adalah sebagai berikut :a. Karena menganggap belum wajib menggunak
Purpose Tourism is one of the fastest growing global industries and plays a significant role in national and local economies. Global climate change, as well as sustainable development, especially from the point of view of research of beliefs and attitudes on climate change, is the current area of research by only a small number of scientists around the world, even though an expert group gathered at the Intergovernmental Panel on Climate Change in the middle of the second decade of the 20th century has confirmed "with almost complete assurance that human activities are the dominant cause of global warming, leading to multiple manifestations of climate change". and thus climate change is only the subject of academic research. Taking into account all other environmental problems, climate change has become the biggest challenge and threat to the survival of human civilization, with many consequences and a very wide influence on virtually every aspect of human life, and undoubtedly on tourism as an activity. Between tourism and climate change there is a two-way relationship as tourism is largely dependent on the climate and is influenced by climate change that happens in real time. On the other hand it is estimated that tourism is responsible for at least 8 of global CO2 emissions. which is why great efforts are being made at the global and national level in order to mitigate the consequences of climate change and to plan and take measures to prevent further negative consequences that might be irreversible in the future. Tourism as a whole, especially transport related to arrivals and departures of tourists to destinations, and tourism accommodation per se, significantly contribute to global warming through greenhouse gas emissions and a significant carbon footprint of tourism. Given that the consequences of climate change lead, inter alia, to the increased risk of flooding and drought, melting glaciers, rising sea levels, loss of biodiversity, various human health threats and damage to all sectors of the economy, while at the same time having an extremely high contribution to tourism and the total gross domestic product (GDP) of national economies, any impact of climate change on tourism can have very important economic and development implications, especially in Croatia where tourism is the backbone of the economy. Starting from the assumption of a two-way relationship between climate change and tourism, as well as the importance of knowing the beliefs and attitudes of managers in entire tourist accommodation industry as key persons in tourism management as decision-makers and key actors in implementation of environmental protection and implementation of development and business policies in the area of sustainable development which is inseparable from climate change impacts, the main objective of the research would be to examine and analyze the beliefs and attitudes about climate change and the interinfluence of climate change and tourist accommodation and climate changes as the determinants of tourism offer, as well as the differences between managers in different tourist accommodation facilities. From the aforementioned, it is also the subject of scientific research that deals with analyzing, elaborating, researching and consistently determining the relevant features of tourist accommodation management beliefs and attitudes between climate change and tourism influence, as well as climate changes as the determinants of tourist offer. Purpose Knowledge of managers' attitudes and beliefs is extremely important in order to anticipate, plan and direct the use of mitigation measures and the prevention of negative impacts of climate change and the tourist accommodation industry, so that all subjects directly or indirectly linked to tourism can adapt in a suitable way to the new situation and minimize as far as possible the more negative consequences of climate change. The scientific problem or the subject of this scientific research is related to three primary objects of scientific research that are linked to a logical entity: climate change, tourism and design of tourist offer in the Republic of Croatia, attitudes and beliefs of managers about the impact of climate change and tourism in Croatia, as well as on climate changes as the determinants of tourist offer. In addition to the main goal, the research has also focused on several auxiliary/specific objectives that sought to determine whether certain characteristics of accommodation such as type of accommodation, type of guests, business orientation through wellness and SPA services, i.e. sports and fitness offer, accommodation locations in the coastal or continental counties, the seasonality of the business, as well as the possession of a clearly defined environmental policy, and an analysis of the influence of certain socio-demographic characteristics of respondents on the beliefs and attitudes of managers on climate change issues and the impact of climate change and tourist accommodation. Methodology The theoretical part of the doctoral thesis was based on the available scientific and professional literature results that were collected and analyzed using the historical method. Although limited by scope, the introductory part provides an overview showing the degree of development of this problem. Historical method illustrates the historical development and interrelationship of tourism and climate change with an emphasis on recent data on causes and proportions of climate events, scenarios of changes in the future, all in the context of tourism impact. The historical method analyzes collected data on the impact of climate change on individual destinations in Europe and the world, and predictions of future changes, as well as data on the attitudes of the general population, especially the stakeholders in tourism, about the impact of climate change and tourism. By studying related research, the abstraction and concretization methods extracted from the multitude of data are those relevant to the research. By the method of analysis and synthesis, a whole is studied by studying the components and by combining some elements of the research. In this scientific study a combination of scientific methods, such as inductive and deductive methods, was used, with logical, methodological and scientific empirical approaches to specific knowledge. The transition from individual and special characteristics to general characteristics was done by using generalization and specialization methods. Determining the legality of a court or claim was made by using evidence and denial methods. The comparative method was used to compare certain properties. Statistical methods in the area of descriptive statistics and difference statistics, and selected multivariate analysis methods (conformational factor analysis) were used to describe certain properties and their comparison. The survey was focused on 1084 facilities, representing the total population of all categorized facilities by type as hotels and aparthotels, then tourist resorts and tourist apartments as well as camps, and marinas in the Republic of Croatia covered by the latest available List of categorized facilities on 7 March 2019 officially issued by the Croatian Ministry of Tourism. For the purpose of determining the beliefs and attitudes on climate change and the interinfluence of climate change and tourist accommodation, a questionnaire originally designed for this research was used. Out of the total number of questionnaires submitted, 283 questionnaires had been duly completed, representing 26.1% of respondents, including 4.60% of the members of the Management Board or the Supervisory Body, 46.65% of the Directors or Heads of the Facility or members of the Operational Management, 19% quality managers and 33.56% of middle management staff. Data processing was performed using the Microsoft Excel spreadsheet software. Kolmogorov-Smirnov's test analyzed the distribution of continuous numerical values and according to to the obtained data corresponding non-parametric tests were applied. Categorical and nominal values are shown using corresponding frequencies and shares. Continuous values are shown using medians and interquartile ranges, and the differences between them are analyzed by Kruskal-Wallis's, that is post-hoc Mann-Whitney U test, and presented in Box and Whisker's plot in which shows median values, interquartile ranges, minimum and maximum values, and extreme values which differ from the medians by more than 1.5 interquartile ranges. Confirmatory factor analysis with Varimax rotation was performed in which matrix and factor saturation were calculated for three factors (cognitive, behavioral and emotional domain) and for each factor the coefficient of the internal consistency of Cronbach alpha was satisfactory (> 0.700). Findings After the statistical analysis of the collected results it can be concluded that the main hypothesis of the survey was confirmed that managers in tourist accommodation facilities have established beliefs and attitudes about climate change and the interinfluence of climate change and tourist accommodation. When comparing the three components that are constituents of attitudes in accordance with the theory of the threefold structure of the stand, it has been shown that in the managers the most powerful and positively oriented was the behavioral component, then the cognitive and finally equally positively oriented conative component. In the case of auxiliary hypotheses from the results obtained it can be concluded that all the auxiliary hypotheses of the research were confirmed. It has been established that there are significant differences in the attitudes of managers who manage different categories of tourist accommodation facilities for all 36 statements from the basic questionnaire according to which they expressed their degree of acceptance, i.e. their beliefs and attitudes. It was demonstrated that there is a statistically significant difference in all three components of the attitude about climate change and the interinfluence of climate change and tourist accommodation are of managers that manage different categories of tourist accommodation facilities. There have been significant differences in the attitudes of managers managing tourist accommodation facilities of different categorization or different number of awarded stars in all the statements for which they expressed their position in all three components of the attitude. There are significant differences in the attitude of managers who manage tourist accommodation facilities that have ecological facilities and a SPA/wellness offer, or fitness offer, in relation to managers in tourist accommodation facilities where there is no SPA/wellness offer or fitness content offers in all the statements for which they expressed their attitude in all three components of the attitude, except in the emotional component associated with the sense of fear experienced by the respondents when contemplating climate change, irrespective of the observed characteristic of the accommodation. There have been significant differences in the attitudes of managers who manage tourist accommodation facilities that are open year-round in relation to managers in tourist accommodation facilities that are seasonal, in most of the statements they expressedtheir attitude about in all three components of the attitude. Statistically significant differences were observed in 18 of the 22 statements in the cognitive component of the attitude, in 3 of the 6 statements related to the emotional component of the attitude, and in 5 of the 8 claims related to the behavioral component of the attitude. There are significant differences in beliefs and attitudes about climate change and the interinfluence of climate change and tourist accommodation, as well as about climate changes as determinants of the creating tourist offer between managers in tourist accommodation facilities given the type and manner of guest arrival or between managers in tourist accommodation facilities which are oriented towards accommodation of individual guests in relation to managers in tourist accommodation facilities that are family-oriented or oriented towards organized groups. The differences were observed in 11 of 22 staements in the cognitive component of the attitude, in 5 of the 6 statements in the emotional component of the attitude, and in 6 of the 8 statements in the behavioral component of the attitude. There have been significant differences between the attitudes of managers who manage tourist accommodation facilities who have and those who do not have a clearly defined environmental and quality policy or environmental protection policy contained in any of the valid quality certificates in all the staements they have expressed their attitude about, in all three components of the attitude, except in the emotional component associated with the sense of fear experienced by the respondents when contemplating climate change. There are significant differences in attitudes between managers in tourist accommodation facilities located in coastal or continental counties, in all three components all the statements except in the statement which claims that the national government should set national targets for increasing the use of renewable energy, such as wind energy or solar energy. There are significant differences between attitudes about climate change and the interinfluence of climate change and tourist accommodation as well as about climate changes as the determinants of creating tourism offer among managers whose sphere of responsibility is quality policy in relation to managers who are focused on strategic management or in relation to managers that are part of the ownership structure, as there are also significant differences in the beliefs and attitudes between managers at the middle management level compared to managers in top management positions. There have been significant differences in the beliefs and attitudes about climate change and the interinfluence of climate change and tourist accommodation, as well as about climate changes as the determinants of tourism offer, depending on certain sociodemographic characteristics of respondents, especially their gender, level of education, length of service in the tourism sector, membership in ecological NGOs or activism in ecological actions and initiatives. Consequently, the beliefs and attitudes of managers in the tourist industry are the function of various characteristics of the accommodation facility, where stronger proecological attitudes and higher levels of ecological awareness about climate change and the interinfluence of climate change and tourist accommodation, as well as climate changes as the determinants of tourism offer are shown by managers working in: in categorized tourist accommodation facilities of higher category (higher number of stars); categorized tourist accommodation facilities located in coastal counties; categorized tourist accommodation facilities that work all year round; categorized tourist accommodation facilities that have a strong orientation towards the SPA/wellness offer and amenities; categorized tourist accommodation facilities that have a clearly defined written quality policy and environmental protection and categorized tourist accommodation facilities aimed at organized groups and family guests who come for holiday. Also, stronger proecological attitudes and higher levels of ecological awareness of climate change and the interinfluence of climate change and tourist accommodation, as well as of climate changes as the determinants of creating tourist offer are shown by managers working in categorized tourist accommodation facilities in top management positions, by managers who have completed tertiary level of education, who are members of ecological NGOs and consider themselves activists, who are of female gender and those who have more years of work experience. Originality of the research The results of this paper provide a series of insights that may be relevant for the development of sustainable practices in the tourism sector and in particular hotel industry in general, as they contribute to understanding of the attitudes of key decision-makers and can provide the basis for predicting their behavior in relation to the application of environmental protection measures against the negative impact of tourism which is unambiguous.
Criterio Libre magazine has played an important role in promoting scientific dissemination as a fundamental mechanism in the transformation processes of our Latin American nations towards better formed societies, with a healthy balance between the necessary growth of the production of tangible and intangible goods and a more fair distribution of wealth, for the benefit of all its populations, which seek to eradicate poverty, which is the greatest scourge that humanity has not yet been able to overcome. Therefore, we rely on criteria of the development of science that contribute to these ideals, choosing then the best articles, subjected to rigorous evaluation processes by recognized national and international researchers, who have also contributed to raise the scientific quality of them through his thoughtful observations and also to develop scientific thinking and the use of the best style for their communication, enriching the social scientific thought in our nations. We can summarize these principles as follows: the development of science and technology as an expression of given sociocultural and valorative systems, the development of science at the service of productive transformation for the benefit of society, the awareness of the role of science and technology in the definition of power relations at the national and international levels and its insertion in development policies, the use of science and technological innovation as instruments of autonomy, openness to novel approaches in the consolidation of social science, the freedom of critical thinking at all levels of scientific knowledge management, among others. In this sense, we have tried to strengthen the analysis and critical development of economic, administrative, financial and accounting sciences, opening a space for the discussion and development of the epistemology of these social sciences, which increasingly becomes the central axis of our magazine. The present edition of Criterio Libre includes two articles that enrich this epistemological discussion: in the first one the researcher José J. Ortiz B. poses a dilemma that accompanies the development of accounting science, "The crisis of accounting representation: problems of science social or power politics?", which seeks to clarify the factors that originate the problem of accounting representation from a reflection on the theoretical foundations that support this important topic and the empirical references that show this problem, factors that have been seen as an epistemic obstacle in the consolidation of this young science and to which the author intends to contribute in his epistemological clarification and in the proposal of alternative solutions, which he proposes for discussion to the scientific community with an interdisciplinary approach and from the paradigm of complexity. In the second article, Professor Jean Paul Sarrazin poses an interesting dissertation on "Religion: do we know what we are talking about? Examination on the feasibility of an analytical category for the social sciences". The objective of this review was to find an analytical category that is precise, clear and sufficiently broad to study empirically the vast range of sociocultural phenomena that can be or have been considered as "religious". It concludes that in spite of the absence of a unified analytical category, some of the most prominent elements in the different definitions can constitute, by themselves, useful analytical categories for empirical research. It can be deduced that this section has been faithful to the principles that we exposed at the beginning of this editorial and that we hope will continue to become an open forum for the scientific development of our disciplines. A second section, devoted to accounting and finance, defines topics that have become of substantial interest due to the strong theoretical development that these disciplines have reached, arriving to a phase in which the disputes of the paradigms that support different approaches have been decanted, and it is in this field where contributions arise that consolidate important theoretical schemes or that, on the other hand, discard hypotheses that allow debugging systems that, in the manner of the layers of an onion, are grouped by levels, which contributes to the consolidation of the social sciences. In this section we find two important articles oriented under this philosophy: the first one analyzes the effects on the accounting information of public companies in the Colombian electricity sector of the implementation of Resolution 743 of 2013 regarding the adoption of International Financial Reporting Standards (IFRS) for some public companies. This topic is one of the applications of the important advances in the development of accounting theory for the financial economy, which in spite of this does not manage to establish solid roots for the conditions of the developing countries, as this article proves that the transformations assumed are the result of a change in the organizational economic model, where, rather than attending to the international regulation model, it responds to a process of concentration of strategic assets by actors that have the ability to capture regulation, demonstrating that the interdisciplinary approach is a fertile ground to explain in a better way the reality of these countries in the globalizing environment that characterizes the current economy of these countries. The second article, about the "Impact of self-financing on the innovation of micro, small and medium-sized Colombian companies," allows us to delve into an aspect that has not been explicitly studied and that is located at the frontiers of knowledge between economics, finance and the administration, especially directed at an important sector of the economy of the developing countries, that of the MSME companies, which despite their great contributions to the economic well-being of the population, occupying 80% of it in these countries, no intellectual effort has been devoted by our researchers, wasting a space of potential development of autonomy that will clear the way for the true socioeconomic development of our region. The descriptive results show that Colombian MSMEs use their own resources as a priority for their investments, and inferential results obtained through linear regressions indicate that internal financing has a positive and significant influence on their overall innovation, as well as on their products/services, productive processes and management. This is a variable of fundamental importance to be involved in the development policies for the Latin American industry and that very little is taken into consideration until now, in what has been called the Orange economy, which countries like Colombia want to promote. The reality is that internal or own resources are still the main source of funding for the investment projects of these companies, and while this is consistent with the postulates of the theory of financial hierarchy, everything seems to indicate that the reasons for this are mainly the barriers they encounter to access the external financial market. The next section, dedicated to economic discipline, shows us an important article focused on the analysis of the relationship between "Good governance and effectiveness of development aid", a topic of high relevance for our economies. The article aims to deepen the origin and changes experienced by the notion of good governance; analyzes the constituents and determinants of it, as well as its relationship with close concepts such as institutional quality, and above all, the ideas and evidence created on the relationship between good governance and the effectiveness of development aid. Finally, it concludes that there is no general consensus that aid has been effective in promoting economic growth, and there are both supporters and opponents of this idea. Reflectively, it paves the way for empirically verifying the true effects of economic aid and the conditions under which better results would be possible for the benefit of large masses of the population. This edition closes with two sections: the first one, traditional on topics of administration as a discipline that is structurally integrated with the economic, accounting and financial, and where two articles are developed: the first of these is entitled "Co-creation and new challenges of generating value that organizations face". This matter is very topical and marks a trend in modern administrative theory, which is revolving around the new approaches to the generation of value. It is concluded that, in order to generate a sustained value in organizations, the focus of the managers' actions must be the creation of joint value with their clients and not the exclusive goal of increasing the sales of their products or services usually designed internally and closed. The second article, under the title "Model to analyze the incidence of social capital in human development in Bogotá, DC", focuses on identifying whether there is a type of relationship between social capital and human development in the endogenous context of the city of Bogota. For this purpose, it is proposed to conduct a descriptive investigation, based on multiple regression analysis, which facilitates the proposal of a model that determines the level of incidence of social capital in human development, based on the calculation of the Human Development Index and the Index Decomposed social capital in cognitive capital index, ICSC, structural social capital index, ICSE, social representation index of social capital, IRSCS, components of the integral calculation of the social capital index. Based on these calculations, it is verified that the scope and use of social capital are unknown in the city, which generates a society with a high level of atomization and disinterest about the problems of citizenship. Being able to verify these assertions has the utmost importance to adopt policies of social and human development in the D.C., taking into account the different analytical components that were used in the study. In the last section, dedicated to knowledge management, the issue of bullying is analyzed pedagogically by sexual orientation among male students in the environment of secondary education, which seeks to contribute to the prevention of bullying behaviors, due to the effects that this has in the welfare of a population that tends to segregate in an undemocratic manner and that is already part of the educational models that should be oriented towards the formation of values. As pedagogues, we believe that education can and should create environments of respect and appreciation of difference, where everyone can access it, regardless of sexual orientation, gender or other social or cultural constructions. The set of the eight articles that we put at the disposal of the academic community, organized in the sections oriented according to the principles that support the scientific philosophy and the editorial policy of the magazine, is configured in a new effort that we are sure will contribute to the strengthening of the scientific and technological development of our disciplines in an environment that is ours, but that dialogues with the universality of knowledge at a global level, and that progressively will become the great pillars of our human and social development ; La revista Criterio Libre ha venido desempeñando un rol importante en la promoción de la divulgación científica como mecanismo fundamental en los procesos de transformación de nuestras naciones hispanoamericanas hacia sociedades mejor conformadas, con un sano equilibrio entre el necesario crecimiento de la producción de bienes tangibles e intangibles y una más justa distribución de la riqueza, en beneficio de todas sus poblaciones que buscan la erradicación de la pobreza, el mayor flagelo que la humanidad aún no ha podido superar. En ese orden de ideas, nos hemos fundamentado en criterios del desarrollo de la ciencia que contribuyan a esos ideales, seleccionando los mejores artículos, sometidos a procesos rigurosos de evaluación por reconocidos investigadores nacionales e internacionales, quienes también han contribuido a elevar la calidad científica de los mismos con sus atinadas observaciones y también a desarrollar el pensamiento científico y la utilización del mejor estilo para su comunicación, enriqueciendo el pensamiento científico social en nuestras naciones. Dichos principios los podemos sintetizar de la siguiente manera: El desarrollo de la ciencia y la tecnología como expresión de sistemas valorativos y socioculturales dados, el desarrollo de la ciencia al servicio de la transformación productiva en beneficio de la sociedad, la concientización del papel que tienen la ciencia y la tecnología en la definición de las relaciones de poder en los niveles nacional e internacional y su inserción en las políticas de desarrollo, la utilización de la ciencia y de la innovación tecnológica como instrumentos de autonomía, la apertura a enfoques novedosos en la consolidación de la ciencia social, la libertad del pensamiento crítico en todos los niveles de la gestión del conocimiento científico, entre otros. En tal sentido hemos querido fortalecer el análisis y desarrollo crítico de las ciencias económicas, administrativas, financieras y contables, abriendo un espacio para la discusión y desarrollo de la epistemología de estas ciencias sociales, que cada vez más se convierte en columna vertebral de nuestra revista. En el presente número se incluyen dos artículos que enriquecen dicha discusión epistemológica: en el primero de ellos el investigador José J. Ortiz B. nos plantea un dilema que acompaña el desarrollo de la ciencia contable, "La crisis de la representación contable: ¿problemas de la ciencia social o de la política del poder?", en donde busca dar claridad a los factores que originan la problemática de la representación contable a partir de una reflexión sobre los fundamentos teóricos que sustentan este importante tópico y los referentes empíricos que muestran dicha problemática, factores que necesariamente se han expresado como un obstáculo epistémico en la consolidación de esta joven ciencia y al que el autor pretende aportar tanto en su esclarecimiento epistemológico, como en la propuesta de alternativas de solución, que pone para discusión a la comunidad científica con un enfoque interdisciplinario y desde el paradigma de la complejidad. En el segundo artículo el profesor Jean Paul Sarrazin nos plantea una interesante 18 Universidad Libre disertación alrededor del concepto "Religión: ¿sabemos de lo que estamos hablando? Examen sobre la viabilidad de una categoría analítica para las ciencias sociales". El objetivo de esta revisión fue encontrar una categoría analítica precisa, clara y suficientemente amplia para estudiar empíricamente la vasta gama de fenómenos socioculturales que pueden ser o han sido considerados como "religiosos". Se concluye que a pesar de la ausencia de una categoría analítica unificada algunos de los elementos más destacados en las diferentes definiciones pueden constituir, en sí mismos, categorías analíticas útiles para la investigación empírica. Se puede deducir que esta sección ha sido fiel a los principios que expusimos al comienzo de este editorial y que esperamos se siga convirtiendo en tribuna abierta para el desarrollo científico de nuestras disciplinas. Una segunda sección, dedicada a la contabilidad y las finanzas, define temáticas que se han tornado de interés sustancial dado el fuerte desarrollo teórico que han venido alcanzado esas disciplinas, llegando a una fase en que las disputas de los paradigmas que sustentan diversos enfoques se han venido decantando y es en ese terreno donde florecen aportes que consolidan esquemas teóricos importantes o que, por otro lado, descartan hipótesis que permiten depurar sistemas que, a la manera de las capas de la cebolla, se van agrupando por niveles, lo cual contribuye a la consolidación de las ciencias sociales. En esta sección encontramos dos importantes artículos orientados bajo esa filosofía: el primero de ellos analiza los efectos que sobre la información contable de las empresas públicas del sector eléctrico colombiano tuvo la implementación de la Resolución 743 de 2013, la cual se refiere a la adopción de Normas Internacionales de Información Financiera (NIIF) para algunas empresas públicas, siendo este tópico uno de los aplicativos de los avances importantes del desarrollo de la teoría contable para la economía financierista, que a pesar de ello no logra asentar sólidas raíces para las condiciones de los países en desarrollo, como lo comprueba este artículo que encuentra que las transformaciones asumidas son el resultado de un cambio de modelo económico organizacional, en donde más que atender el modelo de regulación internacional, responde a un proceso de concentración de activos estratégicos por parte de actores que tienen la capacidad de capturar la regulación, demostrando que es el enfoque interdisciplinario un campo fértil para explicar de una mejor manera la realidad de estos países en el entorno globalizador que caracteriza la economía actual de dichos países. El segundo artículo acerca del "Impacto del autofinanciamiento sobre la innovación de las micro, pequeñas y medianas empresas colombianas", permite profundizar en un aspecto que no ha sido explícitamente estudiado y que se ubica en las fronteras del conocimiento entre la economía, las finanzas y la administración, dirigido especialmente a un sector importante de la economía de los países en desarrollo, el de las empresas Mipymes, que a pesar de sus grandes aportes al bienestar económico de la población al ocupar 80% de la misma en estos países, no se le ha dedicado un esfuerzo intelectual por parte de nuestros investigadores, desaprovechando un espacio de potencial desarrollo de la autonomía que permitirá desbrozar el camino del verdadero desarrollo socioeconómico de nuestra región. Los resultados descriptivos muestran que las Mipymes colombianas utilizan prioritariamente recursos propios para sus inversiones, y los resultados inferenciales obtenidos mediante regresiones lineales señalan que el financiamiento interno influye positiva y significativamente en su innovación global, así como en la de sus productos/servicios, procesos productivos y gestión. Esto es una variable de importancia fundamental para ser involucrada en las políticas de desarrollo para la industria latinoamericana y que muy poco se toma en consideración hasta ahora, en lo que se ha venido denominando la economía naranja, que países como Colombia quieren fomentar. La realidad es que los recursos internos o propios siguen siendo la principal fuente de financiación para los proyectos de inversión de estas empresas y si bien ello es coherente con los postulados de la teoría de la jerarquía financiera, todo parece indicar que las razones de esto son principalmente las barreras que encuentran para acceder al mercado financiero externo. Nuestra siguiente sección, dedicada a la disciplina económica, nos muestra un importante artículo enfocado al análisis de la relación entre "Buen gobierno y eficacia de la ayuda al desarrollo", tema de altísima pertinencia para nuestras economías. El artículo se propone profundizar en el origen y los cambios experimentados por la noción de buen gobierno; analiza los constituyentes y determinantes del mismo, así como su relación con conceptos cercanos como el de calidad institucional, y sobre todo, las ideas y la evidencia creada sobre las relaciones entre el buen gobierno y la efectividad de la ayuda al desarrollo. Finalmente llega a la conclusión de que no existe un consenso general en cuanto a que la ayuda haya sido eficaz para promover el crecimiento económico, y existen tanto defensores como detractores de esta idea. De manera reflexiva deja abierto el camino para verificar empíricamente los verdaderos efectos de la ayuda económica y las condiciones bajo las cuales se harían posibles unos mejores resultados en beneficio de grandes masas de la población. Cerramos este número con dos secciones: la primera, tradicional sobre temas de administración como disciplina que se integra estructuralmente con la económica, la contable y financiera, y donde se desarrollan dos artículos: el primero de estos se titula "La co-creación y los nuevos retos de generación de valor que enfrentan las organizaciones", siendo esta temática de gran actualidad y que marca una tendencia en la moderna teoría administrativa, que está girando sobre los nuevos enfoques de la generación de valor. Se concluye que, para generar un valor sostenido en las organizaciones, el foco de las acciones de los gestores debe ser la creación de valor conjunta con sus clientes y no la exclusiva meta de aumentar las ventas de sus productos o servicios habitualmente diseñados de manera interna y cerrada. El segundo artículo bajo el título "Modelo para analizar la incidencia del capital social en el desarrollo humano en Bogotá, D.C.", se centra en identificar si existe un tipo de relación entre el capital social y el desarrollo humano en el contexto endógeno de la ciudad de Bogotá. Para tal fin, se propone hacer una investigación descriptiva basada en análisis de regresión múltiple que facilita la proposición de un modelo que determina el nivel de incidencia del capital social en el desarrollo humano, partiendo del cálculo del Índice de desarrollo humano y del Índice de capital social descompuesto en índice 20 Universidad Libre de capital cognitivo, ICSC, índice de capital social estructural, ICSE, Índice de representación social del capital social, IRSCS, componentes del cálculo integral del índice de capital social. Con base en esos cálculos se llega a comprobar que en la ciudad se desconocen el alcance y uso del capital social, lo que genera construir una sociedad con alto nivel de atomización y desinterés por los problemas de la ciudadanía. Poder comprobar estos asertos es de suma importancia para adoptar políticas de desarrollo social y humano en el D.C., atendiendo los diferentes componentes analíticos que se utilizaron en el estudio. En la última sección, dedicada a la gestión del conocimiento, se analiza pedagógicamente el tema del bullying por orientación sexual entre estudiantes masculinos en el ambiente de la educación media, que busca contribuir a la prevención de comportamientos de bullying, por los efectos que ello tiene en el bienestar de una población que tiende a segregarse de manera antidemocrática y que ya hace parte de los modelos educativos que deben orientarse a la formación de valores. Como pedagogos, creemos que la educación puede y debe crear ambientes de respeto y valoración de la diferencia, en donde todos puedan acceder a ella, sin importar la orientación sexual, el género u otras construcciones sociales o culturales. El conjunto de los ocho artículos que ponemos a disposición de la comunidad académica, organizados en las secciones orientadas según los principios que fundamentan la filosofía científica y la política editorial de la revista, se configura en un nuevo esfuerzo que estamos seguros contribuirá al fortalecimiento del desarrollo científico y tecnológico de nuestras disciplinas en un entorno que nos es propio, pero que dialoga con la universalidad del conocimiento a nivel global, y que progresivamente se constituirán en los grandes pilares de nuestro desarrollo humano y social. ; La revue Criterio Libre a occupé un important rôle en promouvoir la divulgation scientifique comme mécanisme fondamental dans les procès de transformation de nos nations latino-americaines vers sociétés meilleure conformées, avec un sain équilibre entre la nécessaire croissance de la production de biens tangibles et intangibles et une plus juste distribution de la richesse, au profit de toutes ses populations, que cherchent éradiquer la pauvreté, qu'il est le majeur fléau que l'humanité encore n'a pas pu surpasser. Par l'antérieur, nous basons sur des critères du développement de la science qu'ils contribuent à ces idéals, en choisissant alors les meilleurs articles, soumis à des rigoureux procès d'évaluation par des reconnus chercheurs nationaux et internationaux, qui ont aussi contribué à élever la qualité scientifique des mêmes par leur sages observations et aussi à développer la pensée scientifique et l'utilisation du meilleur style pour sa communication, en enrichissant la pensé scientifique sociale dans nos nations. Nous pouvons résumer dits principes: le développement de la science et la technologie comme expression de systèmes d'évaluation et socio-culturelles donnés, le développement de la science au service de la transformation productive au profit de la société, la prise de conscience du rôle de la science et la technologie dans la définition des relations de pouvoir en les niveaux nationaux et internationaux et son insertion dans les politiques de développement, l›utilisation de la science et de l›innovation technologique comme des instruments d›autonomie, l›ouverture à nouvelles approches dans la consolidation de la science sociale, la liberté de la pensée critique en tous les niveaux de la gestion de la connaissance scientifique, entre autrui. Dans ce sens, nous avons essayé fortifier l'analyse et développement critique des sciences économiques, administratives, financiers et comptables, en ouvrant un espace pour la discussion et développement de l'epistemologie de ces sciences sociales, que de plus en plus se convertit dans l'axe central de notre revue. La présente édition comprend deux articles qu'ils enrichissent dite discussion epistémológique: en le premier d'ils le chercheur José J. Ortiz B. pose un dilemme qu'accompagne le développement de la science comptable, "La crise de la représentation comptable: ¿problèmes de la science sociale ou de la politique du pouvoir?", dans lequel cherche éclaircir les facteurs qu'ils causent la problématique de la représentation comptable à partir d'une réflexion sur les fondements théoriques qu'ils soutiennent cet important question et les référents empiriques qui montrent cette problématique, facteurs qui ont été considérés comme un obstacle épistémique à la consolidation de cette jeune science et aux quels l›auteur entend contribuir dans sa clarification épistémologique et dans la proposition de solutions alternatives qu›il donne à lacommunauté scientifique avec une approche interdisciplinaire et du paradigme de la complexité. Dans le deuxième article, le professeur Jean Paul Sarrazin fait une thèse intéressante sur "Religion: savons-nous de quoi nous parlons? Examen de la faisabilité d›une catégorie analytique pour les sciences sociales". L'objectif de cette revue était de trouver une catégorie analytique précise, claire et suffisamment large pour étudier empiriquement la vaste gamme de phénomènes socio-culturelles qui peuvent être ou ont été considérés comme "religieux". Il conclut qu'en dépit de l›absence d›unecatégorie analytique unifiée, certains éléments les plus saillants des différentes définitions peuvent euxmêmes constituer des catégories analytiques utiles à la recherche empirique. On peut déduire que cette section a été fidèle aux principes que nous avons énoncé au début de cet éditorial et que nous espérons qu'ils continuera à devenir une plateforme ouverte pour le développement scientifique de nos disciplines. Une deuxième section, consacrée à la comptabilité et à la finance, définit les sujets qui sont devenus d›un intérêt substantiel en raison du fort développement théorique que ces disciplines ont atteint, atteignant une phase dans la quelle les différends des paradigmes qui soutiennent diverses approches ont été réglés et c'est dans ce domaine que les contributions surgissent qui consolident des schémas théoriques importants ou qui, d'autrepart, écartent les hypothèses qui permettent des systèmes purifiants qui, à la façon des couches d›oignons, sont regroupés par niveaux, contribuant ainsi à consolider les sciences sociales. Dans cette section, nous trouvons deux articles importants orientés selon cette philosophie: le premier analyse les effets sur l›information comptable des entreprises publiques du secteur de l'électricité colombien de la mise en oeuvre de la résolution 743 de 2013 concernant l'adoption des normes internationales d›information financière (IFRS) pour certaines entreprises publiques. Ce sujet est l›une des applications des avancées importantes dans le développement de la théorie comptable pour l›économie financieriste qui malgré cela ne parvient pas à établir des racines solides pour les conditions des pays en développement, comme enté moigne cet article qui constate que les transformations supposées sont le résultat d›un changement du modèle économique organisationnel, où, plutôt que de s›intéresser au modèle de réglementation internationale, répond à un processus de concentration des actifs stratégiques par des acteurs qui ont la capacité de saisir la réglementation, démontrant que l'approche interdisciplinaire est un terrain fertile pour mieux expliquer la réalité de ces pays dans l'environnement mondialisant qui caractérise l›économie actuelle de ces pays. Le deuxième article, intitulé "Impact de l›autofinancement sur l'innovation dans les micro, petites et moyennes entreprises colombiennes», donne un aperçu d'un aspect qui n›a pas été explicitement étudié et qui se situe aux frontières de la connaissance entre économie, finance et administration, en particulier dans un secteur important de l›économie des pays en développement, celle des MPME, qui malgré leur grande contribution au bien-être économique de la population, occupant 80% de la population de ces pays, n'a pas fait l›effort intellectuel de nos chercheurs, gaspillant un espace de développement potentiel d'autonomie qui ouvrira la voie à un véritable développement socioéconomique de notre région. Les résultats descriptifs montrent que les PMI colombiennes utilisent principalement leurs propres ressources pour leurs investissements, et les résultats inférentiels obtenus par régression linéaire indiquent que le financement interne a une influence positive et significative sur leur innovation globale, ainsi que sur celle de leurs produits/services, processus de production et gestion. Il s›agit d'une variable d›une importance fondamentale à impliquer dans les politiques de développement de l'industrie latino-américaine et que trèspeu de choses sont prises en considération jusqu›à présent, dans cequ›on a appelé l'économie orange, que des pays comme la Colombie veulent promouvoir. En réalité, les ressources internes ou propres restent la principale source de financement des projets d'investissement de ces entreprises et, bien que cela soit conforme aux postulats de la théorie de la hiérarchie financière, tout semble indiquer que les raisons en sont principalement les obstacles qu›elles rencontrent pour accéder au marché financier extérieur. Notre prochaine section, consacrée à ladiscipline économique, nous présente un article important centré sur l'analyse de la relation entre "La bonne gouvernance et l'efficacité de l'aide"; un sujet de la plus haute pertinence pour nos économies. Il analyse les composantes et les déterminants de la bonne gouvernance, ainsi que sa relation avec des concepts étroitement liés tels que la qualité institutionnelle et, surtout, les idées et les preuves créées sur la relation entre bonne gouvernance et efficacité de l'aide au développement. En fin, il conclut qu'il n'y a pas de consensus général sur l'efficacité de l'aide dans la promotion de la croissance économique, et qu'il y a à la fois des défenseurs et des détracteurs de cette idée. D'une manière réfléchie, elle laisse ouverte la voie à la vérification empirique des effets réels de l'aide économique et des conditions dans les quelles de meilleurs résultats seraient possibles pour le bénéfice de larges masses de la population. Nous clôturons ce numéro avec deux sections : la première, traditionnelle sur les thèmes de l›administration en tant que discipline structurellement intégrée à l'économie, la comptabilité et lafinance, et où deux articles sont développés: le premier d'entre eux estintitulé "Co-création et lesnouveaux défis de création de valeur aux quels les organisations font face. Ce sujet est d›actualité et marque une tendance de la théorie administrative moderne, qui s›articule autour de nouvelles approches de la création de valeur. Il est conclu que, pour générer une valeur durable dans lesorganisations, les actions des gestionnaires doivent être axées sur la création de valeur conjointe avec leurs clients et non sur l›objectif exclusif d'augmenter les ventes de leurs produits ou services habituellement conçus en interne et de façon fermée. Le deuxième article, intitulé "Modèle d'analyse de l'incidence du capital social sur le développement humain à Bogotá, D.C.", vise à identifier s›il existe un type de relation entre capital social et développement humain dans le contexte endogène de la ville de Bogotá. Cette fin, il est proposé demener une recherche descriptive, fondée sur une analyse de régression multiple, qui facilite la proposition d'un modèle qui détermine le niveau d'incidence du capital social dans le développement humain, à partir du calcul de l'indice de développement humain et de l'indice de capital social répartis en composantes du calcul intégral de l'indice de capital social, soit l'indice de capital cognitif, l'ICSE, l'indice de capital social structurel, l'ICSC et l'IRSCS, et de l'indice de représentation du capital social. Sur la base de ces calculs, on constate que l'ampleur et l'utilisation du capital social dans la ville sont inconnues, ce qui engendre la construction d'une société avec un haut niveau d'atomisation et un désintérêt pour les problèmes de citoyenneté. Pouvoir vérifier ces affirmations a une importance capitale pour l'adoption de politiques de développement social et humain à Bogotá, D.C., en tenant compte des différentes composantes analytiques qui ont été utilisées dans l'étude. Dans la dernière partie, consacrée à la gestion des connaissances, le sujet des brimades dues à l'orientation sexuelle chez les élèves de sexe masculin estanalysé pédagogiquement dans l'environnement de l'enseignement secondaire, qui cherche à contribuer à la prévention des comportements debrimades, en raison des effets que cela a sur le bien-être d'une population qui tend à se séparer de manière antidémocratique et qui fait déjà partie des modèles éducatifs qui doivent être orientés vers la formation des valeurs. En tant que pédagogues, nous croyons que l'éducation peut et doit créer des environnements de respect et de valorisation de la différence, où chacun peut y accéder, indépendamment de son orientation sexuelle, de son sexe ou d'autres constructions sociales ou culturelles. L'ensemble des huit articles que nous mettons à la disposition de la communauté académique, organisés en sections orientées selon les principes qui sous-tendent la philosophie scientifique et la politique éditoriale de la revue, s'inscrit dans un nouvel effort qui, nous en sommes sûrs, contribuera à renforcer le développement scientifique et technologique de nos disciplines dans un environnement qui nous est propre mais qui dialogue avec l'universalité du savoir à un niveau global et qui deviendra progressivement les grands piliers de notre développement humain et social. ; A revista Critério Livre tem desempenhado um importante papel em promover a divulgação científica como um mecanismo fundamental nos processos de transformação de nossas nações latino-americanas para sociedades melhor formadas, com um equilíbrio saudável entre o necessário crescimento da produção de bens tangíveis e intangíveis e uma mais justa distribuição da riqueza, em benefício de todas as suas populações, que buscam erradicar a pobreza, que é o maior flagelo que a humanidade ainda não conseguiu superar. Pelo exposto, nos baseamos em critérios do desenvolvimento da ciência que contribuam para esses ideais, escolhendo então os melhores artigos, submetidos a rigorosos processos de avaliação por renomados pesquisadores nacionais e internacionais, que também contribuíram para elevar a qualidade científica dos mesmos através de seus atinadas observações,e também a desenvolver o pensamento científico e a utilização do melhorestilo para sua comunicação, enriquecendo o pensamento científico social em nossos países. Podemos resumir esses princípios assim: o desenvolvimento da ciência e da tecnologia como expressão de sistemas valorativos e socioculturais dados, o desenvolvimento da ciência a serviço da transformação produtiva em benefício da sociedade, a conscientização sobre o papel da ciência e da tecnologia na definição das relações de poder nos níveis nacional e internacional e sua inserção nas políticas de desenvolvimento, a utilização da ciência e da inovação tecnológica como instrumentos de autonomia, a abertura a abordagens inovadoras na consolidação da ciencia social, a liberdade do pensamento crítico em todos os níveis da gestão do conhecimento científico, entre outros. Neste sentido, tentamos fortalecer a análise e o desenvolvimento crítico das ciências econômicas, administrativas, financeiras e contábeis, abrindo um espaço para a discussão e desenvolvimento da epistemologia de estas ciências sociais, que cada vez mais torna-se o eixo central de nossa revista. A presente edição inclui dois itens que fazem parte desta discussão epistemológica: no primeiro deles, o pesquisador José J. Ortiz B. planta um dilema que acompanha o desenvolvimento da ciência contábil, "A crise da representação contábil: problemas da ciência social ou política do poder?", em que busca esclarecer os fatores que originam a problemática da representação contábil a partir de uma reflexão sobre os fundamentos teóricos que sustentam este importante tema e os referentes empíricos que mostram esta problemática, fatores que foram vistos como um obstáculo epistémico na consolidação dessa jovem ciência e o que o autor pretende contribuir para seu esclarecimento epistemológico e a proposta de alternativas de solução, que propõe para discussão com a comunidade científica com uma abordagem interdisciplinar e a partir do paradigma da complexidade. No segundo artigo, o profesor Jean Paul Sarrazin levanta uma interessante dissertação sobre "Religião: nós sabemos do que estamos falando? Análise da viabilidade de uma categoria analítica para as ciências sociais". O objetivo desta revisão foi encontrar uma categoria analítica, precisa, clara e suficientemente ampla para estudar empiricamente a vasta gama de fenômenos sócio-culturais que podem ser ou foram considerados como "religiosos". Conclui que, a pesar da ausência de uma categoria analítica unificada, alguns dos elementos mais destacados nas diferentes definições podem constituir, em si mesmos, categorias analíticas úteis para a investigação empírica. Pode-se deducir que esta seção tem sido fiel aos princípios que expusemos no início deste editorial, e que esperamos que continue transformando em uma tribuna aberta para o desenvolvimento científico de nossas disciplinas. Uma segunda seção, dedicada à contabilidade e as finanças, define temáticas que se tornaram de interesse substancial devido ao forte desenvolvimento teórico que atingiram essas disciplinas, chegando a uma fase em que as disputas dos paradigmas que sustentam várias abordagens foram decantado e é nesse terreno onde surgem contribuições que consolidam os importantes esquemas teóricos ou que, por outro lado, descartam hipótese que permitem depurar sistemas que, à maneira das camadas duma cebola, serão agrupadas por níveis, o que contribui para a consolidação das ciências sociais. Nesta seção encontramos dois importantes artigos orientados sob desta filosofia: o primeiro analisa os efeitos que sobre a informação contabilística das empresas públicas do setor elétrico colombiano teve a implementação da Resolução 743 de 2013, relativa à adopção de Normas Internacionais de Informação Financeira (NIIF) para algumas empresas públicas. Este tópico é um dos aplicativos de importantes avanços do desenvolvimento da teoria contábil para a economia financierista, que apesar disso não consegue establecer sólidas raízes para as condições dos países em desenvolvimento, como o comprova este artigo que encontra que as transformações assumidas são o resultado de uma mudança de modelo econômico, organizacional, onde, mais que atender o modelo de regulação internacional, responde a um processo de concentração de ativos estratégicos por parte de atores que têm a capacidade de capturar a regulação, demonstrando que a abordagem interdisciplinar é um campo fértil para explicar de uma maneira melhor a realidade destes países no ambiente globalizador que caracteriza a economía atual de tais países. O segundo artigo, sobre "o Impacto do autofinanciamento sobre a inovação das micro, pequenas e médias empresas colombianas", permite aprofundar um aspecto que não tem sido explicitamente estudado e que se situa na fronteira entre a economia, as finanças e a administração, dirigido especialmente a um setor importante da economia dos países em desenvolvimento, as empresas Mipymes, que apesar de suas grandes contribuições para o bem-estar económico da população, ao ocupar 80% da mesma em cada um destes países, não lhe foi dedicado um esforço intelectual por parte dos nossos investigadores, desaprovechando um espaço potencial de desenvolvimento da autonomia que permite desbrozar o caminho do verdadeiro desenvolvimento sócio-econômico de nossa região. Os resultados descritivos mostram que as Mipymes colombianas utilizam prioritariamente os recursos próprios para os investimentos, e os resultados inferenciales obtidos através de regressões lineares indicam que o financiamento interno influencia positiva e significativamente na inovação global, assim como a de seus produtos/serviços, processos produtivos e de gestão. Esta é uma variável de importância fundamental para ser envolvida nas políticas de desenvolvimento para a indústria latino-americana e que muito pouco se leva em consideração até agora, no que se tem denominado a economía laranja, que países como a Colômbia querem promover. A realidade é que os recursos internos ou próprios continuam sendo a principal fonte de financiamento para os projectos de investimento destas empresas, e se bem que isso é coerente com os postulados da teoria da hierarquia financeira, tudo parece indicar que as razões são principalmente as barreiras que encontram para acessar o mercado financeiro externo. A nossa seguinte secção, dedicada à disciplina económica, mostra-nos um importante artigo focado à análise da relação entre "Bom governo e eficácia da ajuda ao desenvolvimento", tema de altísima pertinência para as nossas economias. O artigo propõe-se aprofundar na origem e as mudanças experimentadas pela noção de bom governo; analisa os constituintes e determinantes do mesmo, bem como a sua relação com conceitos próximos como a qualidade institucional, e sobretudo, as ideias e a evidência criada sobre as relações entre o bom governo e a efetividade da ajuda ao desenvolvimento. Finalmente chega à conclusão de que não existe um consenso geral quanto a que a ajuda seja eficaz para promover o crescimento económico, e existem tanto defensores como detratores desta ideia. De maneira reflexiva deixa aberto o caminho para verificar empiricamente os verdadeiros efeitos da ajuda económica e as condições baixo as quais seriam possíveis uns melhores resultados em benefício de grandes massas da população. Fechamos esta edição com duas secções: a primeira, tradicional sobre temas de administração como disciplina que se integra estruturalmente com a económica, a contável e financeira, e onde se desenvolvem dois artigos: o primeiro destes se titula "A co-criação e os novos reptos de geração de valor que enfrentam as organizações". Esta temática é de grande atualidade e marca uma tendência na moderna teoria administrativa, que está a girar sobre as novas focagens da geração de valor. Conclui-se que, para gerar um valor sustentado nas organizações, o foco das ações dos gestores deve ser a criação de valor conjunta com os seus clientes e não a exclusiva meta de aumentar as vendas dos seus produtos ou serviços habitualmente desenhados de maneira interna e fechada. O segundo artigo, baixo o título "Modelo para analisar a incidência do capital social no desenvolvimento humano em Bogotá, D.C.", centra-se em identificar se existe um tipo de relação entre o capital social e o desenvolvimento humano no contexto endógeno da cidade de Bogotá. Para tal fim, propõe-se fazer uma investigação descritiva, baseada em análise de regressão múltipla, que facilita a proposição de um modelo que determina o nível de incidência do capital social no desenvolvimento humano, partindo do cálculo do Índice de desenvolvimento humano e do Índice de capital social decomposto em índice de capital cognitivo, ICSC, índice de capital social estrutural, ICSE, Índice de representação social do capital social, IRSCS, componentes do cálculo integral do índice de capital social. Com base nesses cálculos chega-se a comprovar que na cidade se desconhecem o alcance e o uso do capital social, o que gera construir uma sociedade com alto nível de atomização e desinteresse pelos problemas da cidadania. Poder comprovar estes asertos é de soma importância para adotar políticas de desenvolvimento social e humano no D.C., atendendo os diferentes componentes analíticos que se utilizaram no estudo. Na última secção, dedicada à gestão do conhecimento, analisa-se pedagógicamente o tema do bullying por orientação sexual entre estudantes masculinos no ambiente da educação média, que procura contribuir à prevenção de comportamentos de bullying, pelos efeitos que isso tem no bem-estar de uma população que tende a segregarse de maneira antidemocrática e que já faz parte dos modelos educativos que devem orientar à formação de valores. Como pedagogos, achamos que a educação pode e deve criar ambientes de respeito e valoração da diferença, em onde todos possam aceder a ela, sem importar a orientação sexual, o género ou outras construções sociais ou culturais. O conjunto dos oito artigos que pomos ao dispor da comunidade académica, organizados nas secções orientadas segundo os princípios que fundamentam a filosofia científica e a política editorial da revista, se configura em um novo esforço que estamos seguros contribuirá ao fortalecimiento do desenvolvimento científico e tecnológico das nossas disciplinas em um meio que nos é próprio, mas que dialoga com a universalidade do conhecimento a nível global, e que progressivamente constituir-se-ão nos grandes pilares do nosso desenvolvimento humano e social.
Rosa Ricci Summary of the PHD Dissertation: Religious Nonconformity and cultural Dynamics: The Case of the Dutch Collegiants There is ample reason to engage in research around the Collegiants, a minority religious movement in the Netherlands of the 17th century. An exploration of this topic can be interesting not only for a contribution to the history of Religion but also to understand the development of some central concept in the early modernity. Prominent, in this research, is the question that initially stirred my personal interest in the Collegiantism; i.e. to define and understand the religious and cultural background that represents the practical field of confrontation of Baruch Spinoza\''s philosophy. This historiographical question had the purpose of highlighting the relationship between Spinoza and the religious movements of his time in order to fully understand the public to whom he addressed his texts. Collegiants, however, constitute an interesting field of research not only for the study of Spinoza, but widely to understand the cultural and social dynamic of the Dutch Golden Age, a backdrop against which emerged a new idea of religion. This dissertation is not exploring a curiosity or an inconsistent exception in the history of the 17th century, but rather the centrality of a group that was influenced by and largely influenced its Dutch social, political and religious context. One of the major problems in capturing the significance of the Collegiants arises from the difficulty in defining this movement, which chose never to formulate a confession of faith and consciously refused to be classified within a specific Church, sect, or congregation. The name, Collegiants, was not the consequence of an active choice but a label that arose, together with that of Rijnsburgers, in the polemic pamphlets of the epoch. The difficulties to define such elusive religious group make, however, the Collegiants a fascinating field of research. In this dissertation the Collegaints are termed a "movement" in order to emphasize their explicit lacks of norms or model and to highlight the continual change and redefinition of their religious identity. This process can be properly defined using Deleuze\''s concept of becoming minorities: Les minorités et les majorités ne se distinguent pas par le nombre. Une minorité peut être plus nombreuse qu\''une majorité. Ce qui définit la majorité, c\''est un modèle auquel il faut être conforme [.] Tandis qu\''une minorité n\''a pas de modèle, c\''est un devenir, un processus [.] Quand une minorité se crée des modèles, c\''est parce qu\''elle veut devenir majoritaire, et c\''est sans doute inévitable pour sa survie ou son salut. This definition can help us to see both the positive and the productive side of the Collegiant movement, even thought it defined itself negatively in order to protest against the institutional Church and normative religion. The Collegiants were involved in this process of "devenir minoritaire" in a highly conscious way. They decided willfully to avoid strict affiliation to Churches or congregations and criticized explicitly the necessity of an identitarian definition. It can hardly be denied, indeed, that the religious reflection of the Collegiants was characterized by the conscientious refusal to construct a model or a norm to which they could refer. In this dissertation the term "minority" will therefore be used, always in reference to this concept, without drawing too much stress to the effective number of the Collegiants\'' members. This question appear, indeed, misleading because it does not take into account the position that Collegiants\'' member occupied in the economic, political and intellectual life of the United Provinces. It is the case of a group which, indeed, demonstrated in several occasions its deep influence in the Dutch religious life. Collegiants\'' continuous efforts towards de-institutionalization and their aspiration to an egalitarian and democratic religious life have to be conceived as an invitation to their coeval confessions, to undertake the way of evolving minorities renouncing whichever exclusivity and authority. The articulation of the Collegiants\'' proposal can be appreciated by studying the different lines of thought that emerged clearly from their texts. Most of Collegiants\'' publications were polemical or written to answer specific accusations. Within the enormous number of sources that can be included in Collegiants\'' works emerge a limited number of arguments. The question of religious organization, tolerance, freedom of speech and the epistemological approach in reading the Scriptures; these arguments can be taken as guidelines to understanding and defining the nature of the movement. These sources present arguments and concepts that we can take to be the Collegiants\'' stance on religious life and belief. Some arguments, however, emerged with particularly force because of the sanction of the Church orthodoxy. Tolerance, free-prophecy and egalitarian and anti-authoritarian tendencies were sensitive points to which the Church or Congregations reacted with particularly vehemence, sensing a threat to their institutional power. The Chapter 5 of this dissertation are dedicated to the enumeration of these arguments. Each chapter presents a specific theoretical core and question. However the chapters are not self-conclusive because the various problematics encountered in the study of Collegiants overlap each other in continuous cross-reference and this gives rise to a kaleidoscopic effect. The concepts debated in this dissertation can be fully understood only in relation to each other, as they emerge to construct a semantic constellation useful to their contextualization. Each chapter, furthermore, comes to focus on one or more texts that are considered exemplary or representative of a particular tendency in the Collegiants´history. This methodology wants to underline how the constant redefinition of the Collegiants\'' identity is always a matter of personal as well as collective choice, of internal debate and external polemic. An emphasis on the intentionality of Collegiants\'' behaviour is particularly important in understanding which specific choice they made to contrast the authoritarian and exclusive vision of the religious life. These choices are well reflected in the use of a specific vocabulary and in the emergence of specific concepts that can be considered as key guideline to identifying some stable points in the shifting nature of the Collegiants. The first chapter of this dissertation delineates an initial general history of the movement together with the ground on which the Collegiants built their vision of belief: the question about Church organization. The chapter refers directly to the practical organization of the Collegiant movement, an egalitarian and anti-charismatic religious life which involved considerations of power and identity. This specific position, with its high level of nonexclusivity and anticharismatic consciousness, makes Collegiants movement an exception in the pluralist world of 17th century Holland and marked their difference to the constellation of Dutch reformation. Although some Collegiants\'' demeanor mirrored the progressive individualization of cults and beliefs, they accorded central importance to the community, the context in which their religious ideal of confrontation and discussion was realized. The first attempt to write an exhaustive history of the rise and development of the Rijnsburgers was made by a Remonstrant preacher, Paschier de Fijne. He was the first opponent of the Collegiants; his book, Kort, waerachtigh, en getrouw Varhael van het eerste Begin en Opkomen van de Nieuwe Sekte der Propheten ofte Rynsburgers in het dorp Warmont anno 1619 en 1620 (Brief, truthful, and faithful history of the beginning and origin of the new sect of the Prophet of Rijnsburg in the village of Warmont), published anonymously in 1671 by his son, expresses his critical position vis à vis the Rijnsburgers. Besides representing the first opposition to the Collegiants, this work constitutes an important source because the author attended the first Collegiant\'' assembly (the Rijnsburgers\'' vergadering). In particular it describes the way in which this first meeting took place. For the first complete history of the Collegiant movement, however, we have to wait until 1775 when the Histoire der Rijnburgsche Vergadering (History of Rijnsburg\''s assembly), written by the Collegiant Elias van Nijmegen, appeared in Rotterdam. Both these sources are key instruments for reconstructing and understanding how Collegiants organized their assemblies, and how they achieved an acharismatic meeting, through debate and free-exegesis. These testimonies, which embrace a whole century, have, however, the demerit of representing the Collegiant\'' vergadering (assembly) as an eccentric but defined ritual. What emerges, on the other hand, from Collegiants internal debate is that the conduct of the meeting supper, the organization of religious life, the definition of free-exegesis and the limitation of free speech were all subject to constant argument and discussion inside the movement. These concerns emerge in a fragmentary way in the manifold sources that discuss the nature of free-prophecy, tolerance and ecclesiology. In the polemic with Bredenburg, the Bredenburgse twisten, the debate about tolerance involved the discussion of women's role in the vergadering and the reflections on free-prophecy indirectly interrogate the charismatic nature of the organization. Another important characteristic of the Collegiant\'' movement, delineate in the first chapter, is the autonomous and independent development of the single collegia. City autonomy and the different religious and social contexts in which the Rijnsburger vergadering took root led to large-scale differentiation. The capacity of Collegiants to survive for more than a century with their refusal of normativity and authoritarian organization was substantially due to the penetration of the Collegiants\'' arguments into the different confessions. This deep influence, in particular in the Mennonite and Remonstrant communities, defined the nature of the Collegiants, especially in some cities, as a stream inside institutionalized Churches. Because the collegia were open to all Christians, without limitation, even including Socinians and Catholics, most of the participants were also members of structured Churches, congregations or sects. In Amsterdam this phenomenon was particularly evident and the penetration of Collegiants\'' argument in the Flemish community through Galenus Abrahamsz led to one of the most important schisms in the Mennonite history in the United Provinces. In other cities such as Leiden or Haarlem, the existence of cultural circles and other forms of nonreligious association constituted the basis for the spread of Collegiantism. It was only in Rijnsburg, the village in which the movement first emerged, that a common house was built, after 1640, to host the twice yearly Collegiant national vergadering. The practical organization of the Collegiants, as has been stated, represents the foundation on which noncharismatic ecclesiology and anticonfessional ideals were constructed. With the historical background of the first chapter it is then possible to discuss the main religious and political tendencies inside the movement. The second chapter of this dissertation, following the issue of religious organization discussed in the first chapter, deals with the principles of free-prophecy, Biblical exegesis, and Collegiants ecclesiology. The central concept examined in this chapter is nonconformity analysed in its historical development of England and the Netherlands. This chapter suggests that nonconformity as religious phenomenon was an elaboration and transformation of the anti-confessional and anti-clerical thought that emerged in the 16th century with the radical Reformation. The inception of nonconformity in the Netherlands is indicated by the transformation of the debate about Nicodemism, following Coornhert\''s defense of religious dissimulation and indifferentism. Nicodemism was indeed considered, in the early 16th century, as necessary behavior to avoid pointless martyrdom and persecution, utilized especially by the crypto-reformed in Catholic countries such as Italy and Spain. The diffusion of this conduct among Catholics in reformed countries but, principally, the diffusion and justification of Nicodemism in the United Provinces, where inquisitorial control and confessional repression presented a relative risk after the revolt against Spain, testify of the new meaning that this behaviour took on in the late 16th century. Nicodemism, as Coornhert\''s position shows, became the justification of anticonfessionalism as conscious behaviour, with the possibility of openly criticizing rituals and ceremonies as for achieving salvation. In this chapter particular attention is paid to the consciousness and the open dimension of this behavior. The neglect of dissimulation and the necessity of making public personal religious sentiments, is one of the basic elements in the change between Nicodemism and nonconformity. The nonconformists acquired the anticonfessional and anticlerical content of Nicodemism, but added a principal characteristic: the veridiction. The veridiction represents the necessity of telling the truth about personal belief and religious conscience, but also institutes the core of reality in the conformity between internal belief and external behavior. These elements were present in both English and Dutch nonconformity, which developed, however, into different and sometimes opposite ecclesiology. In the English case, external nonconformity to the dominant Church and the necessity of openly showing belief led to a demand for exclusivity and a process of individualization rooted in the juridical meaning of nonconformity. Despite the turning of the debate around the necessity of free-conscience, the understanding of nonconformity as a refusal of secular world and the attempt of Baxter to disconnect the debate around nonconformity to a juridical question, the English debate never developed into a criticism of the Church\''s organization or in the necessity of a democratization of the religious life, which was, on the contrary, dominant among the Collegiants. The central text in the history of Collegiantism and in the Dutch definition of nonconformity is Galenus Abrahamsz and David Spruyt\''s XIX Artikelen. This text was conceived, from the very beginning, as a collective discussion about the nature and the sense of a religious community in the absence of Holy Gifts. Collegiants give to the term nonconformity a specific meaning which designates the absence of conformity to the first apostolic Church and the end of the extraordinaries gifts of the Holy Spirit. This radical statement caused a reaction among the orthodox members of the Mennonites and Quakers, which see in the absence of Holy inspiration a complete secularization of the religious community. Nonconformity assumed therefore for the Collegiants a double meaning: on one side it was an elaboration of anticonfessional criticism through the statement of the absence of holy influence on the religious life, on another side it represented a deep criticism of priestly authority conceived as a secularized power acting as constraint of consciences. The absence of Holy Gifts was, for the Collegiants, the demonstration that no Church or Congregation could pretend to be the true or original one. The reaction of Dutch orthodoxy appears, indeed, completely justified, because Collegiants\'' religious nonconformity presents itself not only as conscious antiauthoritarian criticism but also as a statement of the full secularization of the Church. Nonconformity was, for Abrahamsz and Spruyt, not only an unavoidable state, but also a necessary behavior to unmask the inauthentic religious life. This position represented the core of Collegiants\'' practice, the reason for their continuous redefinition and, on the same level, for their refusal of any type of identification. The recognition of the secularized status of common religious life arose among the Collegiants accompanied by an ample debate about free-prophecy and Bible exegesis, stressing the possibility of an individual form of salvation. A central role, in this direction, was played by reflection on the veridiction as a form of conformity between the inward conscience and the external behavior. Although there emerged from the sources a controversial statement about how to approach and read the Scriptures, through the free-prophecy the Collegiants organized a form of collective exegesis that had its principal aim to avoid charismatic and authoritarian leadership but also to realize a form of community close to the first apostolic Church. The communitarian discussion also involved a debate on salvation, which had no more to be tied to the simple membership in a confession but developed as an articulated discussion on the significance of the ethical and religious life. A good Christian had to reinterpret and bring alive the first teaching of the Gospel, which can be summarized as love for others and in the propagation of tolerance as ethical and interpersonal behavior. Collegiants\'' reflections on religious life, organization of communities, and their continuous effort to maintain equal relations in the absence of charismatic gifts in the Church institution, never turn to consideration of society or political forms. This absence was even more significant in a cultural and social context in which theological questions involved directly or indirectly political questions. In the same period, furthermore, Hobbes\'' reflections on jusnaturalism challenge for the first time the divine legitimacy of political power, establishing the basis of a new vision of the political community. Collegiants understood religious community as deprived from any form of divine inspiration and conceived it as a human association, nevertheless they never outline a political parallelism to this situation. The most evident reason of this absence is probably the lack of a strong monarchy in the 17th century United Provinces. However the relationship between secular and religious ideology did not fail and was well summarized by the situation after the Synod of Dordrecht, which created a rupture in Dutch society with the consequent convergence of the religious position with the political one. The intervention of Grotius in favor of the Arminian party testified to a clear identification between theological opposition to predestination (which meant a challenge to Calvinist orthodoxy) and antimonarchical opinion. This fracture remained invisible in Collegiants sources that debated the secularization of Churches and consider religious congregations as human institutions, but never tried to define the legitimacy of political institutions. It is possible, however, to find in the history of the Collegiants one significant exception: Cornelius Plockhoy\''s attempt to promote a religious-social project in the Dutch colonies of Delaware . Plockhoy\''s work illuminates the relationship and the fruitful parallels that it is possible to make between the United Provinces and England, especially during the time of the Cromwellian Commonwealth. Plockhoy\''s most significant works were written, indeed, in England, some years before the fail of Cromwell, and testify to a particular social and political engagement in the construction and definition of a community with a religious basis. It is interesting to note that only after the English experience did Plockhoy returned to Holland, following the end of the Commonwealth, to propose a similar project to the city of Amsterdam. This chapter suggests an analysis of his English and Dutch sources, stressing the differences and the modifications to his proposal. The importance of this author lies in the possibility of deducing from his position a possible Collegiant\'' thinking on politics and social organization. This contribution is certainly not descriptive of Collegiantism as a whole but represents the only explicit trace of the modification of Rijnsburger\''s religious reflections on the secular field. The description of Plockhoy\''s community in many respects echoes a certain irenicism sourced form the reading of Rosicrucian text; however it reflets and refers principally to his Collegiant experience . Although Plockhoy\''s account of the community project is never exclusively religious, the confessional element appears as prominently in both his Dutch and English projects. His religious and political project emerge clearly from his letters to Cromwell: it is essentially devoted to resolving the problem of religious conflict and the disturbance of social peace. It is, indeed, clear that Plockhoy\''s aim was not that of describing an ideal society or forming a separate community in order to conserve a purist religious ideal, but to propose a paradigmatic alternative to the religious turmoil and the social injustices of his time. The relation between political and religious arguments in Plockhoy\''s solution to religious turmoil highlights the interconnection between religious tolerance and colonial criticism, social injustice and authoritarianism. Plockhoy\''s meticulous pedagogic description of his project, his underlining of the necessity of economic independence for women and the possibility of them participating in collective work are expressions of an outlook that includes an aware judgment of his contemporary society. The last part of this chapter is dedicated to criticizes two approaches dominant in the literature about Plockhoy: one is the description of his project as a classical form of Utopia the other one is the reading of the Delaware religious community interpreted as a triumph of the work ethic. The third chapter of this dissertation deals with the tolerance, a fundamental and central concept to understand the nature of the Collegiants. It is our intention to show how during the 17th century there emerged in the Netherlands, in the religious context, a new concept of tolerance inspired by Castellio\''s works. The publication and translation, in the first half of the 17th century, of some of Castellio\''s work testify to the major interest that the French author had in the United Provinces, especially for the oppositors to the intolerant and orthodox Calvinist tradition. For the Collegiants, Castellio represented a predecessor in the struggle for religious peace. His work against the persecution of the heretics, supported by Biblical argumentation, represented a constant source of inspiration for the partisan of religious toleration. As suggested by Voogt , Castellio\''s deconstruction of the concept of heresy, as it was used by the Calvinist orthodoxy, in order to redefined it to signify a person who acts and believes differently from the mainstream, represented Collegiants\'' basis to rethink the concepts of rationality and truth. The peculiarity of the Dutch concept of vedraagzaamheid (tolerance), in opposition to how tolerance was defined and discussed in the European mainstream debate, was certainly due to the elements of reciprocity and mutuality that this particular form of tolerance included. In the 17th century, tolerance (especially religious tolerance) was used to label negative behavior, to identify indifferentism or libertinism, intolerance was, on the contrary, a sign of unity, integrity, and orthodoxy. Furthermore, arguments for religious intolerance were justified by the biblical example of the Mosaic theocracy, while religious tolerance represented the interests of the emerging mercantile elite, which supported the Republican experiment and advocated cities\'' autonomy. Tolerance became, in the 17th century, a concept contested because of its pejorative meaning; the progressive introduction of the pro-tolerance position, in order to contrast with this negative predominant vision, supported the idea that tolerance was not a menace to the integrity and peace of the Dutch Republic but the principal reason for its prosperity. The concept of tolerance became, afterwards, the battle-field on which the best juridical, economical and political form of the United Provinces was decided. The penetration of this debate about tolerance and intolerance in the Collegiants movement was adapted into an anticonfessional and irenic orientation focusing on religious and social peace. The defense of an unlimited and mutual tolerance represented, for the Collegiants, a proposal of pacification in the pluralistic dimension of the Dutch religious life, which was perceived, by their coeval, as a source of division and instability. The practice of nonexclusive tolerance and the extensive reception of different confessions inside the movement was a pragmatic attempt to find a solution to the problematic turbulence inside the Doopsgezinden and more generally to the religious disputations in the United Provinces. The central figure investigating the conduct and the limits of this debate inside the Collegiants was Jan Bredenburg. This chapter will, indeed, analyze the trouble arising from Bredenburg\''s position on tolerance and his extensive use of Spinozist concepts and language. This debate about the extension and the limits of tolerance involved, indirectly and directly, a discussion regarding religious organization, freedom of speech, and charismatic authority. In his works, Bredenburg, with his continuous redefinition of the discussion about tolerance, shows all the ambiguity and ambivalence of this term. Unlimited and mutual tolerance finds its limits in the continuous exigence of a normative delimitation of it, in the distinction of necessary and unnecessary dogma, but also, in a trivial way, in the impossibility of tolerating the intolerant. In the case of the Collegiants the adversaries of the unlimited and mutual tolerance undermined Collegiants\'' nonexclusivism with their proposals to identify with a confession of faith. Pressures in the direction of identification and exclusivism were, however, only a part of the tolerance problem. With the "Bredenburgse Twisten" (Bredenburg controversy) the limits and the ambiguities of the concept of tolerance and the limits of the penetration of Spinoza\''s philosophy in Collegiant\'' movement become clear. These limits concerned especially the necessity and priority of contrasting skeptical and atheist tendencies in the field of belief. The final chapter of this dissertation is dedicated to a question that underlines the problems of anticonfessionalism, tolerance, and secularization. The question asked in this conclusive part regards the possibility to trace the emergence of rational argument in Collegiants understanding of the divinity. To answer this question it was necessary to make some preliminary remarks about the diffusion and vernacularization of Descartes\'' and Spinoza\''s philosophies in the 17th century Netherlands. Short descriptions of the two most influential systems of thought of the epoch are two methodological steps useful in understanding not only the degree of penetration of these philosophies into Collegiants but also the nature and meaning of the concept of rationality at that time. The definition of the relationship with the divinity, after the XIX Arikelen\''s statement of the unholy Church, is represented, in the history of the Collegiant movement, by a precise moment: the discussion and dispute between the Rijnsburgers and the Quaker missionaries in the United Provinces. The debate with the Quakers assumes a specific meaning not only because it shows the proximity and similarity between the two religious movements but also because it testifies to the emergence of a central concept: the light. Central text to determine the nature of this relationship and to define the meaning that for the Collegiants had the concept of light, is Balling´s Het licht op den Kandelaar (The Light on the Candlestick). Balling\''s answer to Quakers represents a penetration of Spinozist language into the definition of religion as knowledge of God but also a singular affinity and fascination for the Quakers\'' concept of light. The question of contact with the divinity appears in the text as an individual experience, not mediated by any human instrument via language or the empirical experience. The approach to God is certainly described as an epistemological progression but the perfect comprehension of God is defined with the vocabulary of the affections rather than as full rational understanding. This text is certainly highly controversial and the continuous shift between philosophical and Quakers\'' language make its interpretation problematic. Het licht op den Kandelaar reflects Collegiants\'' position as a sum of philosophical argumentation, mysticism, and the irreconcilable reference to God as an infinite and unknowable creature. What emerges with force in the analysis of this source is the impossibility of understanding Balling\''s description of the relationship with God as purely rational. Balling, however, stresses the possibility of the constant perfectionism of human knowledge and self-emancipation and, furthermore, proposes new terms for religious thought. What he calls the "true religion" is described as ethical behavior constructed with the combination of tolerance, equal participation in the religious life, and the refusal to countenance formal conformism to Church institutions. Collegiants\'' acceptance of a Church without God does not necessary involve a pure absence of divine work, on the contrary, the proximity to God is progressively researched in an interior sphere which involve a process of knowledge. The legitimacy of the "Truth" is, then, given no more by the transcendental gift of the divinity but in the accordance of personal conviction and ethical behavior, the religion is, indeed, redefined according to these terms. True religion is, for Balling, a continuous inquiry into the natural and internal principle that each individual possesses in order to achieve full comprehension of God\''s word. This statement testify not only of a new conception of the Religion but also reaffirm the minoritaire core of Collegiants´nature; religion, in their understanding, is not more matter of concord, unity, orthodoxy but source of knowledge, problematization and continuous questioning about its own identity. Nonconformity and cultural dynamics: some preliminary remarks Before starting the presentation of the Collegiants\'' argument about tolerance, Church organization, and rationalism, to fully understand some choices and the approach of this dissertation, and to comprehend how Collegiants sources have been read, some methodological remarks are necessaries about the emergence and development of the historical phenomenon called nonconformity and how was it received and transformed in 17th century Holland. Nonconformity is, as will be shown, one of the central concepts developed by the Collegiants to justify their antiauthoritarianism and anticonfessionalism. The concept appears more interesting if we look at the number of meanings and social phenomena that it includes. It first developed in England in the juridical context and was named in the later 17th century as a defined religious movement that opposed the Act of Uniformity. In the English sources it is possible to retrace the history of this concept, demonstrating how the significance and arguments regarding nonconformity changed in one hundred years. Not far from England, in the United Provinces, the evolution of the concept of nonconformity follows another route, giving rise to radically different signification. Proposing a comparative study, between England and the United Provinces, of the development and semantic elaboration of the concept of nonconformity, is useful not only to understand the different expression of religious dissidence but also to detect cultural and social change in the approach to religion. Beyond the obvious differences between the two Countries, the different political, social and cultural history it is still possible and fruitful to compare how the concept of nonconformity developed in England and Netherlands because of the numerous contact between the Collegiants and the English religious dissident groups and because of the particular redefinition that the concept of nonconformity assumed in the United Provinces. The differentiation of English nonconformity (which dominates the European semantic field with direct and specific connotations of particular events with particular actors) from Dutch nonconformity, explains how historical agents using or interpreting a concept in a particular way can change its semantic connotation. The category of nonconformity, because of its shift from a juridical field to a social-religious one, indicates a semantic enrichment and a conceptual dynamic that can prove a sensible point to investigate structural changes. These case studies possess the necessary characteristics to be approached with the methodology developed by Koselleck and the Cambridge History of Ideas, because "society and language insofar belong among the meta-historical givens without which no narrative and no history are thinkable. For this reason, social historical and conceptual historical theories, hypotheses and methods are related to all merely possible regions of the science of history" . It is our intention to pay particular attention to the analysis of the sources and to their contextualization with the aim of constructing a map of nonconformity\''s semantic change via its arguments in pamphlets and polemical texts of the 17th century. It is our intention to investigate, through the study of the emergence of this concept, the tendencies of secularization, the development of arguments regarding religious indifferentism, and the renounciation of a religious life normalized by concrete institutions, rituals, and ceremonies. A semantic study of how the concept of nonconformity emerges, how it is filled with new meaning, and which new and old concepts intervene to define the religious and political field, is essential to explain and understand the Collegiants\'' mentality in 17th century Holland, to determine how they think, and in which ways they influence the cultural and social dynamic in a specific context. The production of new meaning and the continuous nomination of a cognitive world influence, in their turn, the production and development of new instruments of thinking. To understand the shift, the dynamics, and the changes in the cultural field, a rhetorical and semantic analysis is necessary. The arena of investigation is, however, limited to the religious sphere and the sources analyzed are, in a large majority, polemical pamphlets, which means that the question about the correlation between the emergence of a new concept and change in the mentality refers principally to the change in the perception of religion as a dogmatic and doctrinaire system. The concept of nonconformity is surrounded by many other concepts, which partly explain its nature and constitute its semantic field. In this dissertation we focus on different concepts (tolerance, anticonfessionalism, Utopia, mysticism, and millenarianism) because nonconformity emerges, from the analysis of different pamphlets and sources, as correlated with them. Dutch nonconformity involves, for example, a necessary reflection on Church form, the organization of religious life, exclusivism vs. non-exclusivism and a certain vision of the future that actualizes itself as Utopia or millenarian impulse. This constellation of concepts, which characterizes itself for semantic differentiation but also for their strict interrelation, is also useful in explaining the nature of a radical and dissident movement like the Collegiants and in understanding how the religion, understood as belief experience, was fulfilled by new themes, concepts, and meanings. Furthermore, to investigate this conceptual connection and contextualize the emergence and use of determined religious vocabulary, it is useful to understand the nature and presence, in the Dutch religious field, of the phenomenon of secularization especially in its particularly form which goes under the name of "rationalization of the world". The central question asked in this dissertation is, finally, not how it is possible to construct a category of nonconformity as an analytical concept that helps in understanding religious phenomena, but what is nonconformity and which kind of religious phenomenon it describes, how it has been used and with which consequences. The question regards how it is possible to detect structural change in the mentality while investigating conceptual change or emergence of a new concept. The cultural dynamic is, in this dissertation, understood as a semantic and cognitive phenomenon of mutual influence between emergence or nomination of new concepts and events historically determined. The History of Concepts approach privileges, as has been shown, the semantic field and text analysis for detecting changes in the mentality and in the social-cultural sphere. One more reason to find in this approach a fruitful method for understanding the Collegiants\'' universe is the particular interest that they reserved for the language. The Collegiants stressed the importance of the spread of vernacular Dutch with the compilation of grammars, dictionaries, and lexica . In 1654 the Collegiant Luidewijk Meijer published the Nederlandsche Woorden-Schat, with a new edition in 1658. The Woorden-Schat was a Latin-Dutch and French-Dutch dictionary and a guide to principal terms in Nederduitsche (Low Dutch), with particular attention paid to the basterdtwoorden (Bastard Words) and the konstwoorden beghrijpt (cultural and artistic concepts). Some Collegiants in Rotterdam, as well as in Amsterdam, were active participants in a cultural project that worked on the definition and elaboration of the Dutch language in poesy, theater, and literature. Rafael Camphuysen and Johachim Oudaan were appreciated poets and, in 1669, Luidewijk Meijer and Johannes Bouwmeester founded a cultural academy with the name Nil Volentibus Arduum (Nothing is arduous for the willing). Around the same time Adriaan Koerbagh published Een Bloemhof (A flower garden), a theological dictionary edited according to controversial philological criteria, with the explicit aim of explaining the origin of superstition and unmasking the authority of theologians\'' obscure and adulterated language . In 1706 William Sewel, a Flemish converted to Quakerism, wrote the Compendius Guide to the Low-Dutch Language, a Dutch grammar for English speakers. These sources and the presence in Collegiants\'' texts of a continuous debate about the language, testify to great awareness in their choice of terms and words. Collegiants often use italics to emphasize special concepts, or to introduce a neologism or Latin calque. In addition, they refer several times to their efforts to introduce a correct and transparent use of the language. The Collegiants were surprisingly familiar with the crystallizing power in a certain employment of discourse and language; they explicitly challenged the predominance of scholastic and theologian's terms, which substitute the direct and immediate experience of the religion with an intricate and abstract speculation on transcendence and divinity. Dutch grammar and dictionaries, work with the vernacular language in poetic or literary texts, and philological research on the origin of words, testify to a Collegiant Dutch language undertaking, an engagé project anything but neutral to democratize the discussion about religious matters and to guarantee egalitarian participation by both cultivated and uncultivated people. This effort is well represented by an emblematic figure in the Collegiants\'' sources; the founder of this religious movement, Van de Kodde, is several times described as a cultivated peasant able to speak French, Latin, Greek, in the same way the Philosopherenden Boer (Philosophizing peasant), described by Stol in 1676, extols the superiority of a simple peasant\'' reasonable pragmatism in comparison to the Cartesian\''s method and the Quaker\''s rhetoric. This was the essence of the Collegiants\'' anticonfessionalism and antiauthoritarianism, a campain with both Utopian and rational implications, aiming at a possible rethinking of religious experience outside normative structures.
PI'S RELIGIOSITY IN YANN MARTEL'S LIFE OF PI Yektiningtias English Literature, Art and Language Faculty, State University of Surabaya yektiningtias@gmail.com Drs. Much. Khoiri, M.Si English Literature, Art and Language Faculty, State University of Surabaya Much_choiri@yahoo.com Abstrak Agama merupakan istitusi mengenai ketuhanan. Agama berisi sekumpulan pengertian dan kebiasaan yang mengacu pada individu. Individu tersebut adalah individu yang religius, pernah religius, atau bisa jadi religius. Partisipasi dalam suatu hal yang berbau religius didefinisikan sebagai religiusitas. Individu yang memiliki religiusitas tidak berarti mereka menganut sebuah agama. Selagi mereka melakukan hal hal yang sebuah agama perintahkan terhadap para pengikutnya, seperti percaya kepada Tuhan, mencintai ciptaan Tuhan, dan melakukan tindakan religius, individu tersebut dapat dikatakan religius. Life of Pi, sebuah novel karya Yann Martel, menggambarkan religiusitas seorang anak laki –laki, Piscine Molitor Patel atau Pi. Sejalan dengan hal tersebut, tujuan dari pernelitian ini adalah untuk menggambarkan religiusitas dari Pi dalam hidupnya dan mengungkapkan faktor-faktor yang mempengaruhi religiusitas tersebut. Metode analisis secara tidak langsung berdasarkan teori psikologi remaja karya Frederick Tracy karena sebagian besar novel tersebut menyuguhkan kehidupan Pi ketika dia masih dalam masa remaja. Hasil penelitian menunjukkan bahwa Pi telah memenuhi tiga komponen religiusitas-keyakinan, perasaan, dan tindakan. Terlebih, ada lima faktor yang mempengaruhi religiusitas Pi. Faktor tersebut adalah pengaruh keluarga, pengaruh pekerja professional, kebutuhan, ketertarikan, dan rasionalitas. Kata kunci: agama, religiusitas, komponen religiusitas, remaja Abstract Religion is the institution of godness. It contains a set of meaning and behavior referring to individuals. The individuals are religious, were religious, or could be religious. The participation in religious things is defined as religiosity. Individuals who have religiosity do not mean they commit to a religion. As long as they do what a religion tells its followers to do, like believing God, loving God's creation, and doing religious action, the individuals are considered religious. Life of Pi, a novel by Yann Martel, depicts the religiosity of a boy, Piscine Molitor Patel or Pi. In line with that, the purpose of this study is to depict religiosity of Pi in his life and reveal the factors that influence it. The method of the analysis indirectly works mostly based on Frederick Tracy's psychology of adolescence theory because mostly the novel presents the life of Pi when he is in adolescent period. The result of this study shows that Pi has fulfilled three components of religiosity—knowing, feeling, and doing. Moreover, there are five factors that influence Pi's religiosity. They are family's influence, professional workers' influence, needs, interest, and rationality. Keywords: religion, religiosity, component of religiosity, adolescence INTRODUCTION Fiction, by its definition, is describing imaginary events and people. The contents of a prose literature which are included in fiction are drawn from imagination that shows creativity or original thought. An unrealistic plot like a boy who flies by a broom, talking animals, aliens, or monsters that attacks the earth often cause delusion. Thus, an author puts truths to make the work more realistic although as the mentality history, a work of art can be a manifestation of reality, critic of reality, and alternative thought of reality (Supaat, 2008: v). A modern literature has a notion that art or literature is a matter of creativity. Often the creativity is bounded with the legalistic and formalistic doctrines of religion. Thus Western societies put the religion aside from their literature. The literature is free and free from religious matters. On the contrary Y.B Mangunwijaya in Supaat (2004: 175) stated that basically all literatures are religious. T.S Elliot in Supaat (2004: 166) added that the value of literature must be seen from the ethic and religiousness. If there is an idea or agreement of a society of a religious ethic so the literature must be 'good' like the religious ethic. Religion within a fiction is based on religious ideas from the real world. The religious ideas can be included into a fictional prose because basically fictional characters are imaginary. Although the characters are made up, they still have people's same willingness, needs, and drives in the real world. What people do in real world includes seeking religious understandings. (http://altreligion. about.com/od/artandculture/a/Religion-And-Fiction.htm retrieved on March 7th 2013). Based on the explanation, art works often raises religious issues to make the story becomes more real. The issues contain the truths from real religious ideas. The authors put more understanding to the issues from the facts. A character seeks for religious understanding for some reasons. The character may find peace and satisfied feeling towards his or her life in religion. Although religion is a term for conceivable religions whether formal or informal (Ferm, 1959: 647) a character does not always practice what a particular religion that he or she commits' rules. A satisfaction is found deep inside a feeling. Because it is related to feeling, it can be related to religiosity. Stolz (2009: 347) defines religiosity as what an individual chooses, feels, believes, and acts that refer to a religion that already exists or to a self-made religion. Religion itself is a cultural symbol-system that responds to problems and possibilities that are related to a very important reality. This system influences everyday life and cannot be controlled directly. Stolz continues with religiosity is when an individual prays, sacrifices, believes, loves or fear his god while the religious symbol-system or religions are like Christianity and Islam (Stolz, 2009: 347). An author may put his understanding about religious things to his works. 'Literature going behind God' is an effort of a man in letter by his works in which nuances in religious with his total comprehension of faith , so that he could comprehend fully of his seeking of God, his Creator, and literature is a dynamic, productive, and creative media (Supaat, 2004: 176). Yann Martel puts his idea of religion and religious things into his fictional work, Life of Pi. "Pi is interested in religions: so am I. Pi is open to all faiths: so am I. Pi is comfortable in different Godhouses: so am I. There is a sociocultural component to religions. Just as there are different ways of feeding the body, there are different ways of feeding the soul. Each religion is one group of people's attempt to understand ultimate reality. I think in each one there is a portion of truth and a portion of error. So I see in all great religions the same frame of being, only seen from a different perspective." (http://abcnews.go.com/GMA/Books/story?id=124838&page=5 retrieved on March 7th 2013) Life of Pi mostly presents such unrealistic things and events. The carnivorous trees and an impossible 227 days survival of a boy together with a Bengal tiger floating on a boat in Pacific Ocean seem hard to dissolve by mind. Although these things are in some ways unrealistic, Martel puts Gods and religions ideas into this work. The Author's Note in the beginning of his novel states that the story comes up from a man named Mr. Patel. Yann Martel, the author of Life of Pi, was in India in searching for inspiration here he met a man in a café who then tells him to meet a man with great story i.e. Piscine Molitor Patel. He then says that the story will make him believe in God. Life of Pi is uniquely presenting its adventurous content with religious values and zoology. Yann Martel was intelligently put those different things into synchronized single unit. The coordination of the true story of Mr. Patel told in first person is incredible. The story begins about Mr. Patel's education and working life which serve with the fact that he was a student of religious studies and zoology. Then it shifts to his life when he was a boy, son of a zoo owner. In this part, the story provides facts about some animals' life inside the cage or out there in the wild. The story next progress is story about Pi's religious life when he was in his teen that reveals his strange religious practice. The 227 days survival in Pacific Ocean on a boat with a Bengal tiger is the next part of this incredible story and it is closed with he is survived. This novel once comes up with controversy of its originality. Some critics come up with their idea that this novel resembles Scliar's Max and the Cats, a story about a family of German zookeepers sets sail to Brazil. The ship is shipwrecked and only a young man survives after floating at sea with a wild jaguar. This issue then goes down as a discussion between Scliar and Martel done. But Martel had been firstly mentioned Scliar's name in his Author's Note part of his book. (http://www.sparknotes.com /lit/lifeofpi/context.html, retrieved on February 12th, 2013). This issue affects the outstanding content of this novel. Some critics, however, still appreciate the novel. This novel makes the reader recalls the story of Ernest Hemingway's The Old Man and the Sea Yann Martel was an author of seven awards in literature. His first book entitled The Facts Behind Helsinki Roccamatios and Other Stories was a collection of four short stories published in 1993 deals with themes like illness, the anguish of youth, grief, and loss that blend with the lunacy of 20th century history. This book achieved Journey Prize in Canada. Martel's second book, his first in the form of novel Self published in 1996. This book succeeded to win Chapters/Books in Canada First Novel Award. This novel's theme was study of sexual orientation and identity. Also Martel was the author of a collection of letters to the prime minister of Canada, What Is Stephen HarperReading? (http://Literature.britishcouncil.org/ yann-martel on 17 oct 2012) After the publication of his novel in 2001 Life of Pi, his name was widely recognized by literature world. This novel was able to win five different awards. In 2001, this novel won Governor General's Literary Award for Fiction in Canada and also Hugh MacLennan Prize for Fiction. A year later, it won Commonwealth Writers Prize in Eurasia Region as the Best Book although it won over the shortlist. Also in the same year, Life of Pi was able to get the Man Booker Prize for Fiction that made him create much of literary splash rather than with his first two books and it also won the Boeke Prize in South Africa. As the recent achievement, Life of Pi has been filmed in 2012 and achieved a great success. Martel's works have been praised seven different literary awards although his life began with various odd jobs after he graduated for a degree in philosophy in Trent University in Ontario. He ever became a tree planter, dishwasher, and security guard before he committed in writing at the age of 27. Although he began his life with various odd jobs, his decision to write books after that was a right decision. He got praised for his ability to make multi themes and problems that are not common to be bound in to one. For his ability to combine uncommon multi themes and problems, he succeeded to make Life of Pi to become a novel of great combination of religious values, zoology, and adventurous life. As the opening of the novel, it is told that the novel will make you believe in God. This story reveals Pi's journey of life since he was child until he was mature and graduated from university. This story provides about Pi's religious life which is strange and it affects his understanding about his life and God's destiny for him. The combination of religious theme and zoology of the novel is purposely done for enriching Pi's religious life portraits. Pi is kind of person with maturity in his mind to combine his understanding about God of his religions towards the objects around him although he is still young. As human life is divided into four divisions (Tracy, 1920: 10) in which the first period is the period of childhood. The second is period of youth where this is the period of procreative function to the process of self maturing. The next period is the period of manhood and the last is the period of decay that is being dead. As the character of Pi in Yann Martel's Life of Pi is in the second period of life, he experiences great things in his religious life. In his adolescence that is ranged from 12 up to 24 years of life, Tracy (1920: 187) points out that, youngsters seek for spiritual meaning in religion as well as from the objects of nature, events, and their relationship with other fellows. Piscine Molitor Patel or Pi is originally a Hindu. He lives in a Hindu neighborhood when he was kid until he is adolescence. His religious practice has become strange when he meets two religious people i.e. a priest and an imam. Thus, this introduction constructs his understanding about other religions, Christianity and Islam. His decision to commit three religions, Hinduism, Christianity, and Islam simultaneously is also influenced by Bapu Gandhi who said that the most important thing is to love God. Pi has a strong love towards God although he is still a young man. Pi is having a disliking towards his biology teacher who does not believe in God's existence. Pi sees the doubt on the important of religion and the existence of God as just a while. Every man will pass it someday and reach a happy life. Although Pi is still young, he has already experienced his deep feeling about being religious and to religion itself. The feeling creates him to experience religious flaming. This deep religious feeling or religiosity happens in his teen. His religious feeling seems have mutualism with his personality as adolescence. His life whether they are individual or cultural and social more or less influence personality and affect his decision in understanding religions as the way to love God and being a religious on his multi religions practices. This religiosity that is seen from his religion combinations stresses the importance of individual factors, including social background and personal history. Those backgrounds are to build up his mind of committing three different religions at the same time. Thus this study is to reveal the form of his religiosity in the novel and the influencing factors. RESEARCH METHOD The source of this study is taken from a novel by Yann Martel, Life of Pi reprinted and republished in New York in 2012. The data collection is by analyzing the quotations, phrases, dialogues, or monologues in which reveal thought, speech, action, and attitude that reflects the idea of religiosity of the main character, Pi, from the novel Life of Pi. This study of religiosity will be applied by the concept of religiosity with its components, modes, dimension, orientation, and changes that often experienced by people. The religiosity used to determine and explain about the main character Pi issues of religiosity. To analyze the background of his commitment, it is used psychology of adolescence concept that consists of several psychological points of view about relationship between adolescence and family and religious life of adolescence. Close reading of the novel is done first to determine the major issue of it. The major issues are collected and proposed into a topic of the study by seeing the conflict, the monologue, the dialogue in the novel. After the topic is already decided, it is tried to figure out what should be analyzed with the topic. Thus it is collected two statements of problems. There are the depiction of Pi's religiosity and the factors that influence his religiosity. The next step is searching related information about concept of the topic and to figure it out, it is used religiosity concept and theory of psychology of adolescence for the analysis and the conclusion. CONCEPT OF RELIGIOSITY Religiosity is a concept that has a bound with religion. This concept of religiosity can be defined in some definitions that relate to the religion itself. Supaat (2008: 175) defines religiosity as an aspect which lies inside the deep heart, flaming in the inner heart, personal attitudes which more or less are mystery for the other people, because are based on intimate psychology i.e. universal totality, that includes human's ratio and feeling, inside the personal being. This religious attitude is pointed on personal side of an individual toward his God, and having attitudes as what God wants. Stolz (2009: 347).continues with religiosity is when an individual prays, sacrifices, believes, loves or fear his god. Religiosity can also be defined as participation in religious rituals, various behaviors, and attitude in group or society by an individual (Theodorson, 1969: 345). Rituals are usually what a religion tells the adherents to do. Whitehouse (2004: 4) explains rituals as actions that have lack of intrinsic meanings although there are possible interpretations or symbolic motivations that may be the background of the rituals. Although these actions are lack of intrinsic meaning, the ordeals are ritualized and the speculation of their significance and meaning are still present. Focusing on implicit motivations of people doing the behaviors has some tactical merits (Whitehouse, 2004:24). The explicit religious concept that ethnographers interpret is often difficult to differentiate that the concept is the interpretation of the ethnographers or the people's actual explicit religious concepts. The other reason is from the psychological point of view, implicit concepts are better predictors of behavior. The people can also be manipulated to do the actions because they are not consciously aware and will of their response to the stimulus. This leads to explicit reason to do the behaviors instead of the real motivation of them. The explicit knowledge is likely consisting of post hoc rationalization rather than a guide of the motivation for the behavior (Whitehouse 2004: 25). On the contrary, Fazio stated in Whitehouse (2004: 25) says that the conflicts between the implicit concept and explicit concept are not always true all the time. He says that explicit belief can also be a guide to the motivation. People who do the same ritual procedures regularly results in habituation. Those automated habits can make the people to have less reflection of the symbolic meanings of the rituals (Whitehouse, 2004: 6) for example in religious speech. People can be feeling bored of the doctrinal repetition. Rituals are the main things to do in order to get merits and not being sinful. As Tracy (1920: 183) stated that religion involves man's attitudes towards the Supreme Being without age differences and the main thing is to do positive attitudes towards the Being. To support these, an adherent often does various behaviors like fasting and to behave or keeping his or her good attitude by helping other people and doing good things. God is the invisible but owns the highest power and attitudes towards the Being, as sacred and profane. Durkheim (1915: 37) states that there are two divisions of world. They are sacred in which is the one containing all and profane which is the other all. These are the distinctive characteristics of religious thought. Sacred thing is not only about the personal beings called gods and spirits but a rock, a house, a tree, or anything can be sacred. Profane is what relates to daily life experience of human beings. For example, it is about someone's attitude that results in sins or the way a religion teaches human being to have a meaningful life by giving charity and helping one another so it will result in man's goodness. The representations which express the sacred things, the virtues and powers that they have, or the relation with profane things are like beliefs, myths, dogmas, and legends (Durkheim, 1915: 37) As well as Theodorson, Tarigan (2007:11) supports that. The definition of religiosity for him is as the human attitude which comes from God's blessing. God blesses human to believe in God, to enjoy modest life, to give charity, to help other people, to be lovable, and to be friendly. Because of the participations, behaviors, and attitudes based on particular religion that an adherent must do, sometimes these will cause strain to the adherents. They may feel under pressure because if they are not doing them, there will not be merits that they will get but sins and being afraid of God. God is someone who watches you to see that you behave yourself. (Powell, 1963: 289) The concept of religiosity is also generally accepted as multidimensional phenomenon. The phenomenon happens in the society related, influenced, or caused by many dimensions. The dimensions come from cultural, social, or individual contexts. Religious as the result of practicing and believing religion is also influenced by the religion's system of beliefs, rituals, and practices. Thus, individual actions are often influenced by the religion. Because of factors like afraid of being sinful person or to be considered as a religious person, adherents may do more than what a religion tells. This actualization of excessive religious, religiosity (Concise Oxford English Dictionary Eleventh Edition), besides to show that they are religious by doing it excessively, it also can be deviated from the real doctrines. It is agreeable that religion has to do with the relationship between man and his Maker or specifically it is the relationship between man's attitudes towards whatever he believes to be the owner of the highest power in universe (Tracy, 1920: 183). Because of the existence of attitudes, it needs to differentiate religion and religiosity although they bound each other. Religiosity is something that adherents do from what a religion orders. Then, religion defines as follows A religion is a set of meanings and behaviors having reference to individuals who are or were or could be religious. (Ferm, 1959: 647) The statements means that a religion is a container of what an individual must do or must not do either the individual is religious, was religious, or could be religious. Thus, it is only a term that contains all formal or informal religions in the world (Ferm, 1959: 647). Religion is the institution of godness which is unified system of beliefs, rituals, and practices that typically involve a broader community or believers who share common definitions of the sacred and the profane. (freebook.uvu.edu/SOC1010 retrieved on 18th October 2012) Supporting Ferm, Evans (1978: 305) has a definition of religion in which also has relationship between things or power which are uneasy to explain. Because religion freely allows a man to relate himself to the outer power that cannot be explained with science, quality and intensity of man's religiosity of his religion can be low or high. A man considered himself as religious man not only because he believes on religion , he can be considered as religious without doing religion's doctrines or a man who does it but is considered as not religious one as explained as follows that it needs a deep understanding to consider a man as religious person or not. To be religious is to effect in some way and in some measure a vital adjustment (however tentative and incomplete) to whatever is reacted to or regarded implicitly or explicitly as worth of serious and ulterior concern. (Ferm, 1959: 647) Supaat (2008: 175) stated that someone who is religious is defined as human being who has serious inner heart, pious, careful, and with deep spiritual considerations. GENERAL COMPONENT OF RELIGIOSITY For the social psychologist, religion has five main facets. They are the ideological or beliefs, the ritualistic or practice, the experiential or feelings, the intellectual or knowledge and the consequential or effects (Watts and Williams, 1988: 10). These facets bound into one dimension of religiosity. On the other hand, Duke (1988) defines the general components of religiosity seen from social psychologist are knowing or cognition, feeling or affection, and doing or behavior. Knowing or cognition is abstract. Knowing about things that are related to religiosity and religions are inside every man's mind. This is an ideology. The people believe what he believes that the things are true and good for him. Because ideology is only idea in this context in idea of religious things, the only thing that can be seen from this is the realization of this belief in the real world. For example a person believes that a religion is true. People cannot see his belief but can only see how the person shows his belief true religious doings like doing rituals. The feeling or affective is the feeling dimension of religiosity towards the social situations. The social situations contain things that God has created. Human being, animals, plants, goods, or institution are the creation of God. People who have religiosity are feeling grateful of the existence of His creations. Doing or behavior is the action of showing religiosity. This action aims to get positive effect. Religious doings are the realizations of religion as ideology and the feeling towards the God and His creation in the world. The behaviors are like attending religious rituals like servings God as a duty, studying about religion as the feeling to enlarge his knowledge and religiosity to his God, doing charity as the praise for his sufficiency and love feeling towards fellow, and helping the others to tighten the fellowship. In the matter of religious behavior, cognitive scientists more or less ignored the roles of explicit religious ideas and sentiments as the motivations of people doing the religious behavior (Whitehouse, 2004: 24). Boyer stated in Whitehouse (2004: 24) says that people are feeling the compulsion to participate in rituals because the natural environment often produces contaminants so the people use the rituals as the detection of and protection against them. These specializations are actually just normal cognitive systems. Of these components of religiosity, many researchers still hopes for more developed ways to measure religiosity of someone that the participation in institutional religion because there are differences in religious attitudes and experiences between dominations and between different people with the same denomination and there are fact of the equivalency of average attendance figures (Watts and Williams, 1988: 11). Some people may define themselves as religious in some sense although they play no part in organized religion. From a survey on religious scale items from Independent Television Authority Survey stated in (Watts and Williams, 1988: 11), individuals scored high on religiosity because they classified themselves as very religious or fairly religious, are certain that having some religious beliefs lead a good life, without belief in god life is meaningless, religion helps to maintain standard and morals of society, there is God, god watches each person, are very likely to think of god when they are worried or happy, religious belief affected their everyday lives. MODES OF RELIGIOUS INVOLVEMENT Individual participation on religion consists of two modes of religious involvements. Duke, in his journal, states that the modes are personal mode and institutional mode. The personal mode is built of religious beliefs, feelings, and behaviors. These are found in personal and individualized religion. The person accepts doctrinal orthodoxy from the cultural society around (Duke: 1998). In institutional mode, the religious beliefs, feelings, and behaviors are found in formalized and institutionalized religion. This mode accepts them in which related to religious rituals and worship services like in a particular church or other religions. While Duke divides an individual involvement is a religion as personal and institutional mode, the others like Davidson stated in Duke, separates it to private and public modes. RELIGIOUS ORIENTATION People's interest toward particular religion that makes them religious depends on their own decision. It is whether they are extrinsically or intrinsically oriented (Allport, 1967: 144). Allport's point of view of extrinsic religious is caused by outer reasons or influence. The reason why an individual is committing religious acts aims in seizing mundane goals like feeling comforted and protected and also is like to get a social status and approval. To measure an individual religiosity based on extrinsic orientation is by seeing the influence given by peers, family members, or professional workers. Durkheim demonstrates how process that influence by society motivates individual action. The only source of life at which we can morally reanimate ourselves is that formed by the society of our fellow beings; the only moral forces with we can sustain and increase our own are those which we get from others. (Durkheim, 1915: 425) It is different from intrinsic orientation which assumed without achieving a mundane goal even self denying quality as the reason of religious involvement. This orientation arises from the goal of the contents of the religious tradition itself. To measure this orientation is by seeing the personality. CHANGE IN RELIGIOUS COMMITMENT AND PARTICIPATION Life events relate to religiosity. Peter Berger stated in Cornwall (1998) states that plausibility structures i.e. family, church, or voluntary organizations and conversations with the others are important and can give influence to religiosity. Because there are many life events that will influence someone's religiosity, there is chance of the change of his or her commitment and participation in religion. The changes are change in belief and activity over the life cycle, religion disaffiliation and dropping out, religious conversion and reactivation, religious change as personal development. The changing of religious belief and activity can be related to life cycle. Teens or early twenties may have less religious belief and activity than they who are in late twenties or thirties. This changing is caused by several backgrounds like family backgrounds, early socialization, and to developmental issues of adolescence and young adulthood (Albrecht and Cornwall: 1998) In religious disaffiliation and dropping out, an individual decides to not join one organization because she or he chooses to join another or decides to stop his religious involvement in the organization. Even though this is action of switching, it does not mean they loose their religious faith. They only choose the best belief for them. Religious conversion has often been defined as a rather sudden process consisting of new religious insight or experience which leads to greater religiosity on the part of individual involved (Donahue taken from Albrecht and Cornwall: 1998). Supporting Donahue, Starbuck (1900: 21) added that sudden changes of character like from evil to goodness, sinfulness to righteousness, and indifference to spiritual insight or activity. In the adolescent period, the conversion is an awakening. The conversion can happen in many motifs: conversion from private investigation of alternative ideologies to highly social, emotionally arousing experience (Lofland and Skonovd stated in Albrecht and Cornwall: 1998). Starbuck (1900: 49) states that the motives and forces behind the religious awakening is based on the nature of conversion. To study the motives and fears, the people are grouped into their likeness and differences. They are fears, other self-regarding motives, altruistic motives, following out a moral ideal, remorse and conviction for sin, response to teaching, example and imitation, urging and other forms of social pressure (Starbuck, 1900: 49) Religious development changes as the individual goes matures. This maturation process is primarily seen through psychological study without focuses on the impact of normative events like marriage, first job, child bearing, and death (Albrecht and Cornwall: 1998) PSYCHOLOGY OF ADOLESCENCE Adolescence is the second stage of human life. In this stage, adolescents will experience a period of the birth of procreative function until the full maturity of their powers (Tracy, 1920: 10). This stage is begun in the second dozen period of human life. The first dozen period is childhood, the third is manhood and the fourth or the last period is the beginning of decay of the powers until death. In other word, the adolescent period started from the age of 12 years. Supporting Tracy, Goldenson (1984: 17-18) explains further about the beginning of adolescent of girls and boys. He stated that adolescent period of girls is begun when they are 12 until 24 years. Boys have a year later the beginning of adolescence than girls, which is from 13 until 22 years. The period of adolescence is subdivided into two periods but some writers divided it into three. In the three divisions of this period, there are early, middle, and later adolescence. In this division, the beginning of adolescence happens in the four or five first year while the rest divisions follow this. In two divisions, the period of adolescence is subdivided into early and later adolescence. Both are lined when the adolescents are in their sixteen or seventeen years of life. During the period of adolescence, adolescents will experience a period of puberty. Puberty is a period when sexual life is born and it is also the beginning of procreative quality of them. Although puberty will happen to every person, the birth is varied between an adolescent to the other adolescents. This means that an adolescent can have it when he is 12 and the other may have it in his 14. Besides puberty is the birth of sexual maturity, in some civilized people, puberty is a sign of social and religious obligations of individual. … Frequently by some new emphasis on the social and religious obligations of the individual, evidently with a half-conscious recognition of the close association between the racial and the religious life. (Tracy, 1920: 17). The same thing happens to adolescents in Christian Communions. In this community, adolescents are hoped to take new step of their religiousness and begin to take their religious responsibility. This will lead them to the closer and more open relationship with their church. As well as Tracy, Goldenson (1984: 17-18) stated that during this period, adolescence will experience major various changes that have different rates one to the other. The changes include changing of sexual characteristic, body image, sexual interest, social roles, intellectual development, and self concept. Tracy (1920: 18) stated that in the matter of thought and feeling, adolescence is the period of 'deepening'. The feeling of adolescents will experience a flaming where they will find deepest meaning of things. All experiences of them will make them to interpret them deeper and bound them into a higher thought. In this case Evans (1978: 93) supports Tracy. He explained that in period of operational thinking, adolescents will not face conflict in thought process from the concrete to the abstract form. The adolescents will be aware of logical of basic things and the formulation of hypotheses (Evans, 1978: 93). Thus, they will seek for the logical reasons behind some things, conditions, or situations around them then they began to understand them as something that they have known or purposely introduced when they were kid. The mind of the adolescent reaches out to that which is implicated or involved in the presentation. In a deeper sense than ever before, the mind now takes hold upon the ideal, builds castles, lays plans, and indulges in day dreams, with all kindred psychic adventures (Tracy, 1920: 18) The feeling of adolescents will be richer than when they are children. This will also become actual. The combination of feeling, thought will result of the birth of emotion. Adolescence has primary emotions. They are love, fear, anger, and curiosity. The adolescence does not learn the emotions. The emotions are inborn. Other emotions are built on those primary emotions. Love is a feeling of strong affection or attachment. This emotion makes adolescence concerns for someone or feels delight in an object, person, or situation. This primary emotion builds some secondary emotions like affection, joy, pleasure, and delight. Adolescence will feel alone and insecure without love. Fear is an emotion which ranges from worry. Hurlock stated in Kapunan (1971: 55) categorizes fear into three: fear of material objects, like animals, airplane, elevator; fear of social relationship, like being alone, meeting people for the first time, making a speech; general fear, like poverty, death, darkness, physical incapacity, marriage. Gates and Pressey stated in Kapunan (1971: 56) say that fear has positive values. Fear causes someone to be cautious and careful, thrifty, sober, and the fear prevents one from doing wrong. But, fear also can make one from going a head and can lead to failure. There are three ways to overcome fear. They are forewarning in which the adolescence should be cautioned of something they are afraid of, assurance in which they are told that nothing is to fear, and to live the experience. Some secondary emotions of fear are moods, anxiety, and worry. Anger is an emotion from resentment to rage. This emotion is caused by inability to do or get what is wanted. It may be being teased, treated unfairly, and being bossed. The expressions of anger are like disobedience, resistance, sneers, threats, satire, gossip, or oral attack. This anger also has positive effect. This can make one accomplish more, make one pause and re-examine his practices and limitations. Curiosity is the beginning of knowledge and learning when one starts asking question. This interest or curiosity makes children being aware of the changes around them. This makes their interest aroused. The birth of emotions of adolescence makes the adolescents becoming aware of the combination of those emotions. After that, the action rises. When children's action is imitative, habitual and automatic adolescents' action will be less imitative, habitual, and automatic. It will be controlled by the will although it is not fully controlling the action. It is because their intelligence control is spasmodic and intermittent. FAMILY AND ADOLESCENCE Family condition whether it is related to the parents' attitudes influences the attitude of adolescence. Since many of attitudes or values own by children are well structured in their eight or nine years that are difficult to change, this means the home environment is the primary factor involved in structuring them. Powell (1963: 266) added that although parents have strong role of structuring children's attitudes and values, the home environment also influences them. It is including children's observation of his parent's interaction with each other and with other adults. According to Warnath in Powell (1963: 267) home is the place for children of learning developmental social skill and the desire to participate in activities related to other individuals. THE RELIGIOUS LIFE OF ADOLESCENCE Everyman is basically a religious being. They are capable of religion not at this age or that age. They are always capable of this. Although everyman's naturally religious, they are not capable of it in the same sense. It is not also the ideas and feelings towards a religion are the same in every man. An immature man does not have the same things as a mature man has of the ideas and feelings. It can be said that child's capability of religious experience is not the same in form and content as youth's and adult's. Since religion is a matter of thinking, feeling, and acting, children who are not mature, they themselves have intellectual power over their feeling and behavior (Tracy, 1920: 186). As long as they are given early introduction to God, their life is genuinely religious (Tracy, 1920: 186) as they easily absorb things around them. Thus, the character of children's religious life is based on their mental life and this progress. As everyone knows, child absorbs things around him but without the knowledge of his sense. Although the child tries to look deeper about the knowledge he gets from his surroundings, there is not larger degree of understanding that he will get. Although child may comprehend and speak bout the un-sensed for example the unseen and untouched things, there is not understanding about it. They only know that they can see the unseen if they have keener vision and where to look them. During childhood, children are told that God sees them but they cannot see God and God is near to them but they still cannot see God. They may ask such questions but without understanding. Thus, they will be satisfied to any answers given to them. Religion of child and the religion of youth have much in common but there are still features that differ one from another. The religion of youth is more subjectively personal than the religion of children. Religion of children is natural religion but the youth's is spiritual religion. Youth tries to find spiritual meaning of objects, events, and relationship of human life. Religion influences moral values as well as social attitudes not only for adults but also children and adolescents. Children know about religion early from the one closed to them like from parents. Since the children's religion is natural, as long as they are given early introduction about this, they will likely be religious. This differs to adolescent. Early introduction to concept of religion that is relationship between God and man often creates conflict in adolescence. They begin to question the concepts they have absorbed (Powell, 1963: 284) because they start to find out the hidden meaning of something, like no children. For in childhood there is a simple, direct response to the impressions of the environment, on the sensori-motor reflex plane, without the possibility of the deeper and stronger emotions, and with a minimum of logical interpretation or critical analysis. In youth this naive outlook gives way by degrees to one in which the subjective elements play a more prominent part, with the simple feelings giving place to the profounder emotions, mere sense-perception being supplemented by the more ambitious processes of cognition, and the instinctive and habitual motor reactions by deliberate choice and higher volition. (Tracy, 1920: 189) Adolescence is an important period of dedication in participation of organized religions in the world even in primitive form (Ferm, 1959: 378). Ferm also states that When the religious nurture of childhood must issue in personal commitment if significant religious maturity is to follow (Ferm, 1959: 378) Tracy (1920: 191) distincts two distinctive features of adolescence's religion. The first are the experience of intellectual doubts and difficulties whether it is accompanied by emotional tension and upheaval or not. The second is the experience known as conversion. Doubts and difficulties are related to religious questions. As children is very dogmatic which means they greatly absorbs what others say and answer based on questions that they ask, the mind of adolescence begins to criticize that. Ideas which have heretofore dwelt side by side in consciousness without any sense of clash or conflict, may now reveal to the more alert mind of youth certain incongruities and contradictions. (Tracy, 1920: 193) If the adolescence cannot deal with the idea that they have with the reality that they face, there will be conflict which leads to doubts of what they have believed. In some researches stated by Powell (1963: 286) relating to loss of religious interest with adolescent, show that young people do not loose 100 percents the interest of religion but they do not seem feeling satisfied with traditional religious belief and ritual. In this period, he added that confusion seems to happen that may lead to guilt feeling. Family environment which is included attitudes of father and mother influences the development of young people's religious attitudes, Parents often give their children with strict adherence to specific religion. This habit can make confusion to the children when they come to a more liberal home (Powell, 1963: 286). However, children with less religious even irreligious parents will make them insecure and envy of seeing their classmates involved in religious experience denied them. A better point of view of religion will be in the attitudes of children whose parents are religious and liberal. These combinations seem to make result in developing more mature religious views (Powell, 1963: 288). According to Allport cited in Powell (1963: 290) religious sentiments occur from needs, interests, temperament, rationality, and cultural response. Young people seek for new experiences, awareness of the presence of God, to be useful and unselfish, to participate responsibly, and become members of a wholesome fellowship (Powell, 1963: 291) Kuhlen and Arnold cited in Powell (1963: 289) agrees that religious beliefs become increasingly abstract with the increase of age. The more age he has, the more likely he becomes religious. For many adolescents, leaving religious practice is temporary since they will enter their adulthood that makes them likely to become affiliated with religious practice. DEPICTION OF PI'S RELIGIOSITY Three general components of religiosity are depicted by Pi. The depictions are Pi's knowing about God's existence, knowing about religion, feeling grateful of animals' existence, grateful of goods' existence, Pi's doing like serving God through personal prayer, committing three religions, loving the fellow, and loving animals. As adolescence, Pi has knowledge about the great power of God. Pi thinks that it is only a very serious disease that will kill God. What is meant by serious disease is a real serious disease that infects a human being. Pi thinks that God, the Supreme Being who has super power over all things in the world will not die or never dies because of thing like suffering disease like a man can. God is the creator of human being and all other creatures in this world. He disagrees with his teacher's opinion that God died during partition in 1947. He might also die during the war or when he was in orphanage. Pi believes and knows it so he thinks that it is an impossible thing for God to die that way like a human being does. He also thinks that if God's existence in a man's heart is dead, this condition will lead to terrible things. In other words this is a very dangerous condition. Pi states this because he does not want God disappears from every human being's heart. He compares the terrible things that will happen because of that condition with terrible disease. He attempts to say that the effect of both things towards human beings and other creatures in the world is vey dangerous. Someone who suffers a not-dangerous disease still can infect the people around him then imagine if the disease is terrible. This will have greater effect towards them. Then, if someone does not recognize his God anymore, this will make destruction. For example, if human beings are the highest God's creature compared to animals and plants do not have God inside their minds then the God's blessing like mercy towards the other will be lessen and the worst is disappearance of that. If the people do not have mercy anymore, they will damage the environment. Relating this to Pi's life that is closed to animals, Pi knows and believes that by keeping God inside his heart will make the world and its contents peaceful. Pi has a positive point of view of religion. For him religion is light. The light will guide human beings to the right way along their life's way. When Pi met his teacher, Mr. Kumar at his father's zoo, Pi was so happy to see him there. Mr. Kumar said that he often went to the zoo and thought that other people might think that it was his temple although he was indicating to the Pit of goats' and rhinos' cage. He later talked about politic that lead to religious debate between him and inside Pi's heart. Mr. Kumar thinks that the world will be peaceful if the politicians are like the goats and rhinos. But the real condition is reversed. Pi does not know anything about politics although his parents often complained about Mrs. Gandhi. He bluntly said that religion would save them. After Pi mentioned that they will be saved by religion from the political condition that was terrible, Mr. Kumar's response was not very good. He admitted that he did not believe in religion. He thought that religion is darkness. He thought that there were no grounds for believing thing like that. He only thought that religion was a superstitious bosh. He did not believe in God's existence. Hearing this Pi was only thinking that Mr. Kumar was only testing him for his knowledge of religion. He thought that he was like purposely saying that mammals lay eggs. After that Mr. Kumar is an atheist was in his mind. He was then surprised when he was told that God may have died somewhere some when. Although he was surprised of this, Pi did not hate the fact that Mr. Kumar is an atheist but Mr. Kumar's agonistic made Pi upset. Mr. Kumar spoke that God never came when he needed Him. When he was Pi's age, he was racked with polio. The God never came and saved Him but the medicine did. Pi did not respond anything about it although it was a bit much for him. Pi chooses not to argue with Mr. Kumar not because of his anger but more afraid of loosing someone he loved. The depiction of Pi's gratefulness of animals' existence is found when he was in the zoo. Pi's father was the owner of a zoo in Pondichery. He was feeling very happy of growing up in a zoo. Almost every animal in the zoo left an impression to Pi. In some case, Pi did not have to depend on his activity to the mundane thing like alarm clock for example. Pi did not have to have the clock because he could use the voice of animals around him to wake him up, to remind him for breakfast. He used the roar of a pride of lion who usually roar off between five-thirty and six every morning. The loud voice of howler monkeys punctuated his breakfast time. The animals in the zoo also give Pi a happy feeling. Besides from his mother's gaze, he also got a benevolent from bright-eyed otters, burly American bison, and also orang-utans. Pi was living his life as prince who had the fondest memories of living in a zoo because of the animals. The animals brought him advantages. From morning until dark, Pi was always welcomed by them. Every animal in the zoo has different characteristics, habits, and action. There are animals which voices are very disturbing but there are animals which are not. The habits or the actions of the animals whether they are annoying or not, has brought him to think that they are the graceful gifts from God. Seeing their action made Pi feeling as a lucky boy. Pi has always been feeling grateful of what God has given to him. Once when he is in trouble when floating on the Pacific Ocean, he finds goods that will make him survive. Although he is in trouble, he still remembers about the relationship of the goods' colour with one of the religions he has committed. In Hinduism, saffron is the most sacred color for the Hindu. This color represents fire and symbolizes purity. Wearing this color symbolizes the quest for light. If this color is related to what Pi finds in the lifeboat, this means the goods are source of light for Pi. The light is his survival from the fear. The boat makes him safe from the Pacific Ocean beneath him and the tarpaulin separates him with his Bengal tiger. At first, Pi does not think that the goods he has found will become his lifesaver. But, he then thinks that with the lid, he is separated from Richard Parker. This means he is protected from carnivore that is in the same boat with him. He is feeling grateful of that. Then if the tiger is managed to attack Pi from below, he should push the lid and it will warn him and make him fell backwards to the water. And here it is the function of the lifebuoy. The existence of the goods has caused joyful feeling for Pi. He even cannot compare them with all giving occasions that he has experienced before even the occasions bring great pleasure. Although Pi is floating on the Pacific Ocean, he still does prayers. Pi does the religious rituals adapted to the circumstances. He does all three religions rituals he commits. Pi still does the prayers because he has felt that doing prayer will bring him comfort. But, in practice, doing prayer is very hard for him. He thinks that to have faith in God is difficult. He has to have an opening up, trust, and act of love towards God. It is because he is not in a save condition. There are dangerous problems that he faces on the ocean. He sometimes fills with anger, desolation, and weariness. He is angry at the God who puts him in this kind of situation. In that kind of situation, Pi ensures himself that everything around him is God's, even the hat he is wearing, the attire, the cat, the ark, the wide acres, the ear. Pi has a very strange religious practice. Although he is still adolescence, he has already practiced three different religions. They are Hinduism, Christianity, and Islam. At the age of fourteen years old, Pi meets Jesus Christ and becomes a Christian although he was born Hindu. He is admired by the God's Son's sacrifice. He willingly sacrifices Himself for the goodness of humanity. He pays the humanity sins. The reason is because of love. Although Pi is a Hindu, he also commits to Christianity. He does both Hindu and Christian prayers even right after becoming Christian. Pi commits to Islam a year later. Again he is introduced to Islam by a professional worker. He is a Sufi who is a Muslim mystic. His name is Satish Kumar, person with the same name as his biology teacher. Pi is attracted to Islam because of the brotherhood and devotion that are told in Islam. Pi also feels good when he brings his forehead to the ground. He feels a deep religious contact then. After all those introductions to new religions, Pi practices all of them. Pi's love toward the fellow is depicted through his relationship with his biology teacher. Although Pi is born Hindu and is a well-content Hindu, he still respects anyone who does not have the same faith with him including his biology teacher, Mr. Satish Kumar. One day Pi sees Mr. Kumar in the zoo. He is a regular visitor of the zoo. When he is visiting zoo, he always reads labels and descriptive notices of every animal. He feels scientifically refreshed after visiting the zoo. In the zoo Mr. Kumar and Pi have a talk about political things in India. Mr. Kumar imagines if they have politicians like two rhinoceros and a goat, that live together in harmony that they are watching, India would not have faced many problems. Then Pi says that religion will save them. Mr. Kumar's response is out of Pi's mind. He thinks religion is darkness and God does not exist. Pi is surprised about this. Pi only thinks that he is testing him. But it is not. Mr. Kumar is an atheist, someone who does not believe in God's existence. Although Mr. Kumar's point of view about religion and God is not the same as Pi's, he still accepts this. He only thinks that anyone has doubt like Christ who ever doubts God for forsaking Him. Pi still makes Mr. Kumar as the reason he choose zoology as one of his major in university. Because he is the first atheist person that Pi meets, he is able to think that atheists are his brothers and sisters. He considers Mr. Kumar as a person of blood-relationship with him no matter what faith he has. The faith is their faith. They are free for it like Pi himself. Pi's love towards animals has made him to become a vegetarian. When Pi is in trouble finding the source of food on the boat on Pacific Ocean, he is finding many flying fish, Dorado fish, have flown into the lifeboat. He is finding this event as happy event because Richard Parker has had some food supplies to fill its hungry stomach. Pi also takes one of the fish. He covers the fish with blanket in order to not make him hurt. After that, he tries several times to kill the fish but he could not complete the action. Pi cannot make it because he feels pity of the fish. He even feels a bit responsible of the rat's death because he threw it to Richard Parker. To kill the fish, he thinks that he is between the affection feeling towards animals and the need to have meal. In his lifetime, he is a vegetarian. When Pi has been succeeded in killing the fish, the tears come down his cheeks. He cannot feel the life fighting anymore. He feels sad knowing that there is blood on the fish. Although fish is a common animal that human even other animals eat and they rarely think that the fish is a creature that has soul, Pi's aware that there is soul inside the fish. He is very sorry toward the soul living things that he has killed. The fish cannot enjoy its life anymore. Pi thinks the fish and him are the living creation of God. They should not kill each other. Because he loves it, he is feeling guilty. Then, he promise to pray for the fish in his prayer. FACTORS INFLUENCING PI'S RELIGIOSITY The religiosity of a person can be begun since early life of that person. This can appear to the mind of people when they are children. Not all people will experience religiosity since in their early age. Usually the forms of religiosity are based on religion. The moral values and social attitudes of the people will be likely influenced by it. Early introduction of religious things to people are mostly from the people around them but this religiosity can also come from inside the individuals. The factors that influence religiosity of Pi are family's influence, professional workers' influence, needs, interest, and rationality. Pi's religiosity comes from the influence of his parents because they are the closest figure for the children. Although Pi is from Hindu family, he defines his father as person who does not have strong belief about religion. He later explains that all new animals in the zoo owned by his father are blessed by priest. In the zoo there are also two small shrines. They are to Lord Ganesha and to Hanuman. But, the reason behind this is only to please the zoo director. His father thinks the existence of the shrines is good for his business to build a better relationship with the public, not personal reason like personal salvation for him. It is true that Pi is religious because he has been falling in love with Hinduism. But, the children's mental life grows. Pi sees his father as a less or lesser religious than him. Then he might think that committing two new other religions is okay for him. Because of this reason, he begins to think it won't be any problem with my family if I commits to these new religions. Besides of the religious life of his father, Pi also feels that when he was kid, he has never prohibited reading comic and other papers that contain anything about gods of any religion. Pi thinks that his mother was pleased to see him reading any books so long it was not naughty, because she herself is a big reader. Professional workers have a great influence towards Pi's religiosity. Pi was originally a Hindu because he was born in Hindu family. During his childhood, he was familiar with everything about Hinduism. Later on when he enters his adolescence period that is in his fourteen years old, he begins to know about Christianity. Pi is on a holiday trip in Munnar. In Munnar there are three hills. The hill on the right has a Hindu temple, the hill in the middle has a mosque, and the left hill has a Christian church. Pi is a school boy who attends a Christian school but he never goes inside a church. Then, because of curiosity he decides to hide around a corner of the rectory of the church because he is afraid. Inside the church he sees a figure, a priest who is sitting quietly and patiently waiting for anyone who wants to talk to him. On the next day he manages to enter the church and is welcomed by the priest, Father Martin. Pi thinks he is very welcoming. In that church he was told some story about Christianity including God's son who was willing to pay the humanity sins. Pi cannot accept this. He always questions this thing to Father Martin. He always answers it is because of love. Pi does not feel satisfied of the answer. On his last day in Munnar, Pi decides to come to the church again. At first he thinks that the priest is not in but he is. He says to Father Martin that he wants to be a Christian. He says that Pi already is. Before Pi leaves, he finds Father Martin smiling to him. It is the smile of Christ for him. From these, Father Martin's patience and kindness to give explanation to Pi and answers his questions too have made Pi to feel that Christian is not as what he thinks as people with great violence. He has seen the sincerity of Father Martin. He is feeling comforted about what the man is telling. These makes him understands about the religion and finally commits in it. Another professional worker that influences Pi to Pi's religiosity is an imam of a mosque in Mullah Street. At that time, Pi is also in his adolescent period. He is sixteen years old when he knows Islam. Pi actually does not have good impression about Islam. Islam has a reputation worse than Christianity. Islam has fewer gods but greate
La población mundial, que cuenta dos mil millones de habitantes alrededor del año 1950, ha crecido a un ritmo casi exponencial en las décadas siguientes hasta 4 mil millones y 5,3 en 1990 (Naciones Unidas - Departamento de Asuntos Económicos y Sociales, 2010). Sin duda un gran aumento tanto en términos absolutos cuanto relativos. Según las estimaciones de las Naciones Unidas, la población mundial se estima que alcanzará los ocho millones y medio de 2025. Estas tasas de crecimiento se producen, obviamente, tanto en Europa, donde la población ha crecido de 550 millones en 1950 a 750 millones en 2010, y en Italia, donde en el período 1861 a 2008 hubo un aumento de la población de 22 millones de habitantes a casi 60 millones (fuente: ISTAT, 2010). La población ha crecido, sin embargo, a tasas más altas en los países en desarrollo, con una tendencia a la constante en los países industrializados en las últimas décadas. Dicha población mundial intenso tiene consecuencias directas sobre el territorio urbano, mientras que lleva a una extensión de las actuales áreas urbanas menores y pequeñas ciudades. Todo esto, cada vez más, dar lugar a problemas de gestión y uso del suelo, produciendo un crecimiento del componente de la vulnerabilidad en la ecuación de riesgo. Crecimiento de la población no justifica un aumento de las condiciones hidrogeológicas de la inestabilidad. Si es así, ya que la población se ha convertido en firme en los últimos años, al menos en la mayoría de los países industrializados, no hay que hacer frente a riesgos cada vez mayor. En cambio, el modelo de desarrollo económico, basado principalmente en redes e infraestructuras, así como los asentamientos, por supuesto, produce un doble efecto: un aumento de los activos expuestos a la amenaza, una presión sobre el territorio, capaz de hacer la activación de los fenómenos peligrosos más frecuentes. Los fenómenos naturales también tienen un impacto en el marco socio-económico, ya que son responsables de la pérdida de bienes y servicios y, en ocasiones, una pérdida en términos de vidas humanas. En tal situación, la vulnerabilidad de la zona está relacionado con el desarrollo de su sistema de infraestructura social, civil y urbano. Este concepto se expresa claramente en la declaración "Los desastres ocurren cuando los riesgos se encontra con la vulnerabilidad" (Wisner et al., 2004). Esto nos lleva a considerar los desastres naturales como los fenómenos sociales reales. Cuando se habla de riesgo geomorfologicos y de políticas ambientales, uno de los pioneros es, sin duda, Earl E. Brabb, que ya en 1991 en un artículo titulado "El problema de movimientos de ladera del mundo", sostuvo que los deslizamientos son un problema mundial que cientos causa de muertes y miles de millones de dólares de daño cada año en todo el mundo. Los poblemas geomorfológicos son y serán un tema importante y un requisito fundamental del conocimiento para la política de toma de decisiones. A pesar de 20 años han pasado desde que el trabajo Brabb, la situación no parece haber cambiado. No son aún insuficientes los procedimientos de todo el mundo aunque sólo sea compartida que permite evaluar la calidad y precisión de un inventario de deslizamientos o la forma de clasificar en términos de susceptibilidad a los deslizamientos de un área y para evaluar cuantitativa y cualitativamente el rendimiento predictivo. Las imágenes y escenas de devastación, destrucción y muerte que ocurren cada año, hacen que el problema de los riesgos geomorfológicos en un problema social. ¿Quien es el responsable? Seguimos construyendo, incluso en lugares que no son adecuados para la construcción. Tenemos que admitir por lo menos una doble responsabilidad. Si bien es cierto que los acontecimientos que causar un derrumbe apenas son "previsibles", por el contrario sí podemos identificar y predecir donde estos fenómenos se producen con mayor capacidad destructiva, produciendo más daños y reducir al mínimo la vulnerabilidad. Por lo tanto, si no es posible evitar, ya que no es posible predecir, la palabra clave debe ser "la prevención". Cada vez deslizamientos de tierra u otros eventos con características destructivas y letales, que a menudo se supone y se define como "impredecible", nos ofrece con el escenario de las víctimas, los heridos y desaparecidos, el público se estremece y recuerda la vulnerabilidad de los bienes de la comunidad y direciona la discusión sobre el tema de prevención de los desastres naturales o por lo menos tratar de minimizar las consecuencias trágicas que lo acompañan. La ola emocional que sigue a la fase de emergencia se produce entre las llamadas a "enrollar las mangas" a una "cultura de prevención" que "nunca vuelva a suceder", e induce a los legisladores y los técnicos para intervenir con una variedad de medidas urgentes de mitigación y obras y de intervención inmediata, tal vez proponiendo también las regulaciones y leyes dirigidas a "evitar otro desastre similar". Hoy Saponara, ayer Génova, el día antes Giampilieri y San Fratello y así sucesivamente durante décadas: Salerno (1954) con 318 víctimas, 250 heridos y sin hogar cerca de 5.500, y el Longarone y el desastre de Vajont (1963) con cerca de 2.000 muertes de Agrigento, (1966), Valtellina (1987) 53 muertes y 4.000 millones de liras de los daños, el deslizamiento de tierra en el Val di Stava de julio de 1985 (269 muertos), las corrientes rápidas del 5 de mayo de 1998 y Sarno y Quindici y otras áreas de la región Campania, con 153 muertes, Maierato (2010), son algunos de los eventos más importantes que lleva a más de 4.000 las muertes causadas por movimientos gravitativos en medio siglo, un promedio de 4 muertes por mes, además de un daño económico incalculable. Pero cada día hay una lista de los deslizamientos de tierra, carreteras y puentes bajando, a pesar de que pasa desapercibido. A falta de una cultura de prevención y un aumento de la cultura de emergencia en su lugar. Y la protección civil se ve ahora como la única ancla de salvación y la asistencia de los municipios y la población involucrada. Italia es un País que se desmorona debido a la negligencia del hombre y a la falta de prevención. Hay 5,596 sobre 8,101 municipios en riesgo hidrogeológico, el 84% de los centros de población se define en riesgo. Esto sin duda demuestra que las construcciones se construyeron cuando no se podia. De estos municipios, 1.700 (alrededor del 21%) están en riesgo de deslizamientos, 1.285 (casi el 16%) en riesgo de inundación y 2.596 (32%) se encuentran en una combinación de deslizamientos de tierra y riesgo de inundación. El área total clasificada como de alto riesgo asciende a 36.551 km2 (7,1% del total nacional) dividido en km2 de áreas de deslizamientos de tierra y 7.791 km2 de áreas inundadas 13.760. Estas cifras ponen de relieve la inestabilidad hidrogeológica con el que cada región debe enfrentar, tarde o temprano, contra la cual el flujo de millones de euros, a menudo sólo le prometió, no servirá de mucho para la estabilización y obras de medida de seguridad. El informe de Legambiente revela que los municipios son la punta de lanza de una evidente debilidad de nuestro territorio. No hay una única manera de preparar los mapas de susceptibilidad, como lo demuestra la enorme cantidad de artículos científicos producidos incluso durante la última década, y lo mismo es cierto en cuanto a la zonificación de los peligros y los riesgos involucrados, todavía sigue siendo un problema sin resolver en gran medida (Carrara et al., 2009). La contribución de este trabajo las siguientes fases de un estudio con el fin de definir la estructura de la sensibilidad, los riesgos y peligros de un área: 1. Construcción de la base de datos: en este trabajo las diferentes técnicas y métodos de detección de deslizamiento de tierra y delimitación se comparan directamente (trabajo de campo) e indirectamente (fotografías aéreas, software de visualización remota del territorio) y su posterior despliegue en un sistema GIS. 2 Elección y definición de la escala de análisis: De hecho, uno de los problemas más actuales de la proposición se relaciona con los métodos de evaluación de susceptibilidad a escala múltiple. 3 Unidades cartográficas: las diferentes unidades se utilizan para la cartografía y zonificación del territorio, cuya previsión de resultados se comparan con el fin de ser capaces de identificar las unidades de la asignación básica más adecuada para la planificación y para fines de defensa civil, teniendo en cuenta la exactitud científica de que la modelo debe soportar. 4 Elección de los factores control: en el trabajo, es la posibilidad de identificar el conjunto más probable de los factores que se consideran relacionados directamente o indirectamente a la inestabilidad de la ladera. Se proponen procedimientos de prueba y seleccionar el conjunto de posibles factores de control, así como la construcción de modelos específicos para cada tipo de deslizamientos. 5 Construcción de modelos: como para la construcción de un modelo geo-estadístico, las soluciones se comparan diferentes y el modelo de presentación de los mismos resultados y la objetividad que se elija, teniendo en cuenta que las necesidades de una implementación más bajo en términos de costo y tiempo. 6 Validación: los modelos están sujetos a diferentes técnicas de validación, que luego se comparan entre ellos. 7 Exportación espacial de un modelo de susceptibilidad: este es un ensayo para definir y validar los términos de susceptibilidad a los deslizamientos de una amplia zona en los gustos de cientos o miles de kilómetros cuadrados, en base a los estudios de detalle de algunos sectores que lo representan. Al igual que muchos otros autores, con el propósito de este trabajo es hacer una contribución a la comunidad científica, tratando de ofrecer una modesta contribución en la solución de algunos problemas en este campo a través de experimentos y modelos realizados en una variedad de contextos y comparar los resultados entre ellos. En este sentido, unas pruebas se llevaron a cabo en algunas áreas, previamente seleccionadas, será probado y verificado el resultado de algunos de los procedimientos en los años de investigación doctoral. A continuación, un resumen de los resultados vendrán de estas pruebas experimentales TEST 1a: TUMMARRANO river basin: Model Exportation En el marco de un estudio de la susceptibilidad de deslizamientos regional en el sur de Sicilia, una prueba se ha realizado en la cuenca del río Tumarrano (unos 80 km2) tiene como objetivo caracterizar las condiciones de su susceptibilidad movimientos de ladera mediante la exportación de un modelo, definido y entrenado en el interior un número limitado (unos 20 km2) representativas del sector ("el área de origen''). Además, la posibilidad de explotar software de Google Earth y el banco de datos de fotos para producir imágenes de los archivos deslizamiento de tierra ha sido comprobado. El modelo de susceptibilidad se define, de acuerdo con un enfoque multifactorial basadas en el análisis condicional, con unidades únicas condiciones (UCUs), los cuales fueron obtenidos mediante la combinación de cuatro factores seleccionados control: litología afloramiento, la pendiente, la curvatura del plan y el índice de humedad topográfica. La capacidad de predicción del modelo de exportación, formado con 206 deslizamientos de tierra, se compara con la estimada para toda el área estudiada, mediante el uso de un archivo completo de deslizamiento de tierra (703 deslizamientos de tierra), para ver hasta qué punto el mayor tiempo/dinero necesario se tienen en cuenta los costos para. TEST 1b. Tummarrano river basin: modelo de susceptibilidad basado en la Forward logistic regression La regresión logística con pasòs hacia adelante, nos ha permitido obtener un modelo de susceptibilidad por los flujos de tierra en la cuenca del río Tumarrano, que se definió mediante el modelado de las relaciones estadísticas entre un archivo de eventos 760 y un conjunto de 20 variables predictoras. Para cada movimiento del inventario, un punto de identificación de deslizamientos (LIP) se produce de forma automática, como corresponde al punto más alto a lo largo de la frontera de los polígonos de deslizamientos de tierra. Los modelos equilibrados (760 stable/760 inestable) se presentaron a adelante el procedimiento de regresión logística. Una estrategia de construcción del modelo se aplicó para ampliar la zona considerada en la preparación del modelo y para comprobar la sensibilidad de los modelos de regresión con respecto a los lugares específicos de las células se considera estable. Un conjunto de dieciséis modelos se preparó de forma aleatoria extraer los subconjuntos diferentes céldas estables. Los modelos fueron sometidos a regresión logística y validado. Los resultados mostraron que las tasas de error satisfactoria y estable (0,236 en promedio, con una desviación estándar de 0,007) y AUC (0.839, para la formación, y 0.817, para conjuntos de datos de prueba). Como en relación a los predictores, la pendiente en el barrio de las células y la curvatura topográfica de gran perfil y plan local-fueron seleccionados de forma sistemática. Litología arcillosa afloramiento, drenajes midslope, crestas locales y midslope y los accidentes geográficos cañones eran también muy frecuentes (de 8 a 15 veces) en los modelos de la selección hacia adelante. La estrategia de construcción del modelo nos ha permitido producir un modelo de flujo de tierra realizando la susceptibilidad, cuyo modelo de ajuste, la predicción de la habilidad y solidez se estimaron sobre la base de los procedimientos de validación. Test 2. Imera river basin: modelo de susceptibilidad por flujo de tierra basado en las unidades de ladera. Un mapa de susceptibilidad de un área, que es representativa en términos de marco geológico y los fenómenos de inestabilidad de ladera de grandes sectores de los Apeninos de Sicilia, fue producida usando unidades de ladera y un modelo multiparamétrico univariado. La zona de estudio, que se extiende por aproximadamente 90 km2, fue dividida en 774 unidades de la pendiente, cuya ocurrencia esperada avalancha se estimó un promedio de siete valores de vulnerabilidad, determinado para el control de los factores seleccionados: litología, pendiente media del gradiente, SPI en el pie, el índice de humedad topográfica y la curvatura del perfil, y el rango de altitud. Cada uno de los reconocidos 490 deslizamientos de tierra estuvo representada por su punto de centro de gravedad. Sobre la base de análisis condicional, la función de la susceptibilidad aquí adoptada es la densidad, calculado para cada clase. Modelos univariante fueron preparados para cada uno de los factores que controlan, y su rendimiento predictivo se estimó por curvas de tipos de predicción y la relación de efectividad aplicada a la categorías de vulnerabilidad. Este procedimiento nos permitió discriminar entre factores efectivos y no efectivos, de modo que sólo la primera se combinó posteriormente en un modelo multiparamétrico, que fue utilizada para producir el mapa de susceptibilidad final. la validación de este último mapa nos permite comprobar el rendimiento y la fiabilidad de la predicción modelo. Los principales factores reguladores resultaron: la litología y, subordinadamente, el SPI a el pies de la unidad, y tambien el gradiente medio de la pendiente, la curvatura del perfil, y el índice de humedad topográfica dieron resultados satisfactorios. ; The World population, which counted two billion inhabitants around 1950, has grown at an almost exponential rate in the following decades up to four billion in 1980 and 5,3 in 1990 (United Nations – Department of Economic and Social Affairs, 2010). Definitely a high increase both in absolute and relative terms. According to estimates by the United Nations, the World population is estimated to reach eight billion and a half around 2025 (Chart 1.1), and then it will become steady around ten billion in 2050 because of the expected decline in fertility. These growing rates occur, obviously, both in Europe, where population has grown from 550 million in 1950 to 750 million in 2010, and in Italy, where in the period from 1861 to 2008 there was a surge in population from 22 million inhabitants to almost 60 million, (source: ISTAT, 2010). The population has grown, however, at higher rates in developing Countries (Fig. 1.1), with a tendency to become steady in industrialized Countries in the last decades. Such an intense world population has direct consequences on urban territory while leading to a spread of current minor urban areas and small towns. All this will, increasingly, result in management and land use problems, producing a growth of the vulnerability component in the risk equation. Population growth alone does not justify an increase of hydro-geological conditions of instability. If so, since the population has become steady in recent years, at least in most industrialized countries, we should not face increasing risks. Instead, the economic development model, largely based on networks and infrastructures, as well as settlements of course, produces a double effect: an increase of assets exposed to threat; a stress on the territory, able to make the activation of hazardous phenomena more frequently. It is however true that recent disasters with great loss of lives (i.e., Sarno Giampilieri, Aulla, Genova and Saponara) are actually the results of the response (letting nature take its course) to the changes in territorial asset occurred after the war. Another cause may be found in environmental changes: when the stress regime in a region changes (such as extraordinary rainfall intensity), the response is obviously new for both sides/slopes and the population. The WWF notes that from 1956 to 2001, urbanized areas in Italy have increased by 500 times and it is estimated that from 1990 to 2005 we have transformed 3.5 million hectares of land. The problem of interaction between humans and the natural environment is a very complex and diversified issue, not often approached in a systematic way, also because of the severe limitations of sources to be invested on research on a medium and long-term, for a better and effective knowledge of the environment, primarily on measures aimed at reducing risk (Plattner, 2005). Natural phenomena also have an impact within the social-economic framework as they are responsible for the loss of goods and services, and sometimes, a loss in terms of lives. In such a situation, the vulnerability of the area is related to the development of its social, civil, and urban infrastructural system. This concept is well expressed in the statement "disasters occur when hazards meet vulnerability" (Wisner et al., 2004). This leads us to consider natural disasters as real social phenomena. This condition is strongly valid especially with regard to landslides (Brabb and Harrod, 1989; Brabb, 1991). Since economic problems common to all countries do not allow either to invest in research projects on a medium and long-term or the stabilization of structures or areas on a large-scale, a new philosophy of environmental policy opens up for all active political and administrative subjects that should govern the use and exploitation of the territory. For this reason, the scientific community is engaged in a continuous search for methods and techniques to estimate the degree of real and potential instability, using the minimum amount of equipment and possible economic resources. Usually there is a substantial difficulty in identifying the most reliable procedures, that allow to approach this matter in a non-traditional manner based on modeling and investigative techniques built on the exchange of experiences between experts and conducting studies and experiments on all continents, and showing different strategies and possible technical combinations depending on the type and/or the number and complexity of the investigation, producing susceptibility, hazard and risk maps, used as the basis for decision-making processes in land management. In this framework, further efforts are needed in trying to make the different methods more objective and shared by all in order to be simple and reproducible, and most of all in transferring the knowledge gained in laws that underpin territorial planning, building regulations, and in civil defense plans (Guzzetti, 2006). When discussing about landslides and environmental policies, one of the pioneers is undoubtedly Earl E. Brabb, who already in 1991 in a paper entitled "The World Landslide Problem", sustained that landslides are a worldwide problem that cause hundreds of deaths and billions of dollars of damage every year all over the world. The same added that these losses can be reduced if the problem is identified and acknowledged in time, but many countries are simply equipped with maps showing where landslides produced problems in the past and they have even less susceptibility maps that could allow policy makers control land use. Landslides, adds Brabb, are generally more predictable and controllable than other natural events of catastrophic nature such as earthquakes, volcanic eruptions and storms, but despite this, few countries have taken advantage of this knowledge to reduce landslide hazard. Geomorphological problems are and will be an important issue and a fundamental requirement of knowledge for the politics of decision-making. Although 20 years have gone by since Brabb's work, the situation does not seem to have changed. There are still insufficient globally shared procedures even just allowing to assess the quality and accuracy of a landslide inventory or how to classify in terms of landslide susceptibility of an area and to evaluate quantitatively and qualitatively predictive performance. 1.2 Basic concepts One of the most obvious effects of rapid territory development in the past decades is the increasing impact that natural disasters have on man and his activities. Institutions are therefore committed to investing their resources in both the implementation of structural interventions to mitigate the risk as well as implementation of early warning systems and defining guidelines for land management; the latter activities allow, in fact, to avoid or minimize damage to persons and property, produced by natural phenomena, without necessarily investing in expensive resources and long structural interventions. The term "risk" is used in relation to the various components of the social and territorial fabric, as an expression of the expected consequences in the assets as a result of this disastrous phenomenon of assigned intensity at a given time interval. Within the guidelines for the preparation of prevention and management plans in terms of geological risk of the Sicilian Civil Protection Service (Regional Hydro-geological and Environmental Risks department), the term Hydro-geological Risk means the effect on different parts of the territory led by natural disasters such as landslides (geomorphological risk) and floods (hydraulic risks) triggered by events related to climate and its changes. Two main components contribute to the definition of risk: territorial hazard (geomorphological and hydraulic) and vulnerability. The latter depends on both the physical resistance of structures or assets exposed to the threat and the so-called vulnerability of social organization, which is linked, in fact, to the capacity of disaster prevention and management that a community has developed prior to the same disaster. The propensity of a territory to be affected by new landslides, the degree of hazard or risk that characterizes it, are usually expressed with the help of a map in which the area is divided into different zones according to the different values that qualify it. In this mapping, the territory is zoned or divided into homogeneous zones or user-defined fields/areas, whose ranking is defined according to their real or potential degree of landslide hazard (Varnes, 1984). Over the decades, many research groups and national and international commissions have tried to provide precise definitions, trying to reduce the existing confusion of terms in the management of natural hazards. In this section, some basic concepts are expressed as well as the terminology that will be used in the thesis below. Landslide events that develop in a given area involve a large number of environmental variables, to determine undoubted difficulties in identifying a suitable action of management, control and planning. In order to do so, understanding the problem without having a clear conceptual framework and method to be used may not be sufficient. The "forecast" of the phenomena and therefore the modeling phase is always required to designated public administration bodies and territorial control, carried out by the creation of digital simulation models which become crucial at the time when decisions must be taken/made. The creation of maps indicating the different vocation planning of an area, based for example on landslide hazard maps, not only allows you to compose the scene of the incident consequences of a given failure, but also to react under emergency, if magnitude, area, and associated potential damage are known. Planning is a subject which studies and regulates the processes of local governance and to evaluate the resulting dynamics of evolution and development. The principles guiding the choice of planning require development policies coherent with the principles of environmental protection and sustainability in an effort to control the excessive human presence, able to transform irreversibly natural systems and preserve the quality of life for future generations. Information, territorial knowledge and assessment of its natural predisposition and vulnerability are the basis of planning. These forms of knowledge and the use and application of the best technologies available to facilitate information processing and optimization of procedures for evaluation and zoning of the territory, will yield the best design solutions to achieve the desired objectives. Planning is aimed to government land use and management of spatial information, and is achieved by regulating the area according to different uses, which should be awarded taking into account the natural predispositions. Planning activities can affect a large portion of territory, in other words include a supra-municipal area or one that does not match with administrative boundaries (e.g. Provincial Territorial Coordination Plan, Hydro-geological Plan) or urban (e.g. General Regulation Plan). The geological, geomorphological, hydro-geological and seismic component should be placed at the base of the strategic development of the territory. In national legislation, water management is understood both as a natural resource but also as an element of risk, and has been regulated at the watershed level since the nineties (national framework law 183/89 on soil protection). This allow us to overcome divisions and inconsistencies produced by the adoption of targeted areas having only administrative boundaries that, therefore, do not take into account natural dynamics. The zoning of landslide hazard area is considered the most effective level of knowledge for territorial planning and territorial governance purposes. A map showing portions of an area classified as "hazardous" is of great importance due to the fact that these areas are subject to limitations and constraints that also affect the usability or simply the economic value. 1.2.1 Landslides and soil protection Italy, besides having a territory particularly prone to heavily collapse, has a highly populated territory with a density of 189 inhabitants per km2, much higher than France (114 inhabitants/km2) and Spain (89 inhabitants/km2), in Lombardy and Campania respectively, the density changes to 379 and 420 inhabitants per km2. As clear from the Report on landslides in Italy (National Geological Survey, 2007), commissioned by the ISPRA (National Institute for Environmental Protection and Research), in the last 50 years almost 500 thousand landslides have been recognized and recorded for an area of about 20 thousand km2, corresponding to 6.6% of the entire national territory. These data should be updated. As indicated by the last study conducted by the Ministry of the Environment (2010), 9.8% of the national area is to be ranked highly hydro-geological critical and 6.633 municipalities are involved, representing 81.9 percent of the national territory. This value, according to a report EURISPES ( Report Italy, 2010) is "largely underestimated", therefore agreeing that "a reliable estimate is made up of about 2 million phenomena and consequently the percentage of the Italian territory subject to ongoing phenomena is more than 20%." The Ministry of Environment, through the work for the realization of development plans undertaken by the hydrogeological Basin Authority, estimated a funding requirement of almost 40 billion euros to hydro-geologically secure the entire country, and 4.1 billion for more urgent works. Undoubtedly, the amounts are considerably high, but it is enough to consider that almost 21 billion euros were spent just to stanch the damages by hydro-geological disasters occurred in the decade 1994-2004. 1.3 Aims and scientific contribution There is no single way to prepare susceptibility maps, as evidenced by the enormous amount of scientific papers produced even during the last decade, and the same is true as for the zoning of the hazard and risk involved, still remaining a largely unsolved problem (Carrara et al., 2009). The contribution of this paper the following phases of a study in order to define the susceptibility structure, hazard and risk of an area. 1 Construction of the landslide database: in this work different techniques and methods of landslide detection and delimitation are compared, directly (field work) and indirectly (aerial photographs, remote viewing software of the territory) and their subsequent deployment in a GIS system. 2 Choice and definition of the analysis scale: the problem of scale models of susceptibility is approached. In fact, one of the most actual problems of the proposition is related to approaches to multi-scale susceptibility evaluation. 3 Mapping units: different units are used for mapping and zoning of the territory, whose foresight results are compared in order to be able to identify the basic mapping units most suitable for planning and for civil defense purposes, taking into account the scientific accuracy that the model must bear. 4 Choice of controlling factors: during the work, it is the possible to identify the most probable set of factors considered to be directly or indirectly related to the instability of the slope. Procedures for testing and selecting the set of possible controlling factors are proposed as well as the construction of specific models for each type of landslide. 5 Model building: as for the construction of a geo-statistical model, different solutions are compared and the model presenting the same results and objectivity is chosen, considering it needs a lower implementation in terms of cost and time. 6 Validation: models are subject to different validation techniques, which are then compared to each other. 7 Spatial exporting of a landslide susceptibility model: this is a trial to define and validate the terms of landslide susceptibility for a wide area in the likes of hundreds or thousands of square kilometers, based on studies of some fields that represent it. Having clear that the result of this type of study is intended to provide maps that can be used by planners in a useful manner, these must be characterized by an immediacy in understanding even by non-experts and they must also be easy to read and interpret. Therefore, these methods should be as simple as possible, for example, susceptibility levels must be clearly expressed not only in quantitative but also in descriptive terms (Clerici et al., 2010). Like many other authors, the purpose of this work is to make a contribution to the scientific community by trying to offer a modest contribution in solving some problems in this field through experiments and modeling carried out in a range of contexts and comparing the results between them.