為順應國際趨勢，提升我國會計師事務所之永續經營能力，會計師法修正草案針對事務所組織型態做出重大調整，增設法人事務所，增加相關配套措施，並研擬訂定最高責任上限。 本研究透過問卷調查的方式，以執業會計師以及報表使用人兩者不同的角度，分別了解法人事務所就雙方立場而言之可行性，以及應具備配套措施之看法。 實證結果顯示，受試者對成立法人事務所平均持同意看法，雙方看法有顯著差異，執業會計師平均同意程度較高。受試者對法人事務所應採取之配套措施普遍同意，以應揭示有限責任地位、強制投保責任險及提撥法定盈餘公積之同意程度最高。雙方除就法人事務所應限制設立條件、提撥法定盈餘公積並於清算過程保全資產、擬定風險管理策略、設立賠償責任上限及加重會計師相關刑事責任之同意程度顯著不同外，其餘規範要件同意看法無顯著差異。 / In order to follow the international tendency and enhance the ability of going–concern of Taiwan’s CPA firms, the revised Certified Public Accountants Act has legalized CPA firms in legal form of corporation. Otherwise, the revised Certified Public Accountants Act has also added some related indispensable conditions and has set the upper limit of the legal liability. The paper attempts to examine the issue by surveying certified public accountants and financial statements users to figure out their perceptions about the feasibility of the incorporated firms and the necessity of the conditions. According to the empirical results, the most of the respondents agree about the feasibility of the incorporated firms. The CPAs’ viewpoints are significant different from the financial statements users’. Most of the respondents also agree about the indispensable conditions, especially to the limited liability situation disclosure and the compulsory liability insurance. There are no significant different views between the CPAs and the financial statements users except to add the establishing limitations, to set aside the legal reserve, to plan the risk management strategies, and to place the upper limit of the legal liability.

V diplomové práci je řešena problematika třídnické hodiny jako specifické náplně práce třídního učitele na 2. stupni základní školy v České republice. Cílem práce je objasnit, jakým způsobem vnímají a přistupují třídní učitelé k třídnické hodině jako ke specifické náplni své práce. Teoretická část se zabývá třídním učitelem, jeho činnostmi a kompetencemi, analyzuje třídu jako sociální skupinu a vymezuje třídnickou hodinu i s jejími specifiky. Popisu přípravy výzkumného šetření a jeho výsledků se věnuje praktická část. Šetření bylo realizováno metodou dotazníku na vybraných základních školách v České republice a respondenti byli třídní učitelé. Zjištění jsou porovnávána s údaji v odborné literatuře a ze získaných dat jsou vyvozovány závěry pro praxi. Klíčová slova Třídní učitel, školní třída, skupinová dynamika, třídnická hodina, sociální dovednosti.

Este estudo consiste numa leitura da obra de Jorge Luis Borges, em especial de sua narrativa, a partir dos pressupostos da crítica literária dialética em sua busca pelo estabelecimento de possíveis mediações entre literatura e sociedade. Nosso ponto de partida foi a análise das premissas teóricas do escritor argentino a respeito do gênero conto e, em seguida, passamos à discussão a respeito dos temas da leitura e da reescrita no âmbito de sua produção literária e teórica. Ao longo desse percurso, delinearam-se características formais que podem ser descritas em termos de uma prevalência do abstrato sobre o específico, do todo sobre a parte, ou, finalmente, do universal sobre o particular. Esse esquema básico, embora se configure de diferentes formas no objeto, foi isolado pelo trabalho de análise e identificado como o princípio constitutivo da forma, concebida tanto do ponto de vista da composição, em que todo e partes se articulam, quanto do ponto de vista da reescrita de uma história tradicional ou arquetípica, em que a fábula básica do intertexto impõe o padrão da ação ao texto receptor. A proposta interpretativa deste estudo sugere ver nesses traços aspectos da sociedade capitalista contemporânea, cujas relações sociais se pautam pelo tipo de racionalidade instrumental típico da sociedade burguesa. O predomínio do geral sobre o particular, isto é, do valor de troca sobre o valor de uso, que caracteriza a forma-mercadoria na visão de Marx, se generaliza e expande sua lógica para todos os domínios da realidade. Convergindo com a formação do valor da mercadoria, a obra de arte partilharia, em certa medida, do pensamento reificado da totalidade social, de acordo com Theodor Adorno. Essa proposta interpretativa é levada a término e suas consequências dialéticas discutidas por meio da análise do conto El Zahir, pertencente ao livro El Aleph, publicado em 1949 em Buenos Aires. A fim de possibilitar essa análise, o presente estudo inclui também a análise do conto Berenice, de Edgar Allan Poe, com o qual El Zahir estabelece um diálogo sutil, embora bastante produtivo. Ademais, encontram-se comentados ou analisados neste trabalho os contos Funes, el memoriso, Tema del traidor y del héroe (Ficções, 1944) e La trama (El hacedor, 1960). / This study consists of a reading of the work of Jorge Luis Borges, especially his narrative, based on the presuppositions of dialectical literary criticism, which seeks to establish modes of mediation between literature and society. Our starting point was the analysis of theoretical propositions about the theory of the short story in the work of the Argentine writer, and then we turn to the discussion about the themes of reading and rewriting in his fictional and theoretical work. Along this path, formal features have been delineated that can be described as a prevalence of the abstract over the specific, the whole over the part, or, finally, the universal over the particular. This basic scheme, even though it is configured in different ways in the object, was isolated by the work of analysis and identified as the constitutive principle of form, conceived both from the point of view of composition, in which whole and parts are articulated, and from the point of view of the rewriting of a traditional or archetypal story, in which the basic plot of the intertext imposes the pattern of action upon the receiving text. The interpretive proposal of this study suggests to look at these features aspects of contemporary capitalist society, whose social relations are based on the form of instrumental rationality typical of bourgeois society. The predominance of the general over the particular, that is, of the exchange value over use-value, which characterizes the commodity form in Marx\'s view, generalizes and expands its logic to all areas of reality. Converging with the formation of the value of the commodity, the work of art would share, to some extent, the reified thought of the social totality, according to Theodor Adorno. This interpretative proposal is brought to an end and its dialectical consequences discussed through the analysis of the short story \"El Zahir\" tale, belonging to the book \"El Aleph\", published in 1949 in Buenos Aires. In order to make this analysis possible, this study also includes an analysis of Edgar Allan Poe\'s short story \"Berenice\", with which \"El Zahir\" establishes a subtle yet productive dialogue. In addition, the short stories \" Funes, el memoriso, Tema del traidor y del héroe (Ficções, 1944) and La trama (El hacedor, 1960) have been commented or analyzed in this work.

<p>Uppsatsen syftar till att undersöka huruvida begrepp som maskulint och feminint kan uppfattas i den nonfigurativa bilden. Med exempel ur den abstrakta expressionismen studeras detta utifrån genus och semiotisk teori. Även konstvärldens roll i producerandet av genus undersöks. En mindre enkätundersökning och bildanalys ingår i studien.</p> / <p>This thesis purpose is to examine whether notions as masculine and feminine can be understood in a nonfigurative picture. Thru gender theories and semiotics some examples from the Abstract Expressionist movement are studied. The art world’s participation in construction of gender is also examined. A picture analysis supported by a small survey is also included in the study.</p>

<p>Denna uppsats undersöker hur kvinnor och män i olika åldersgrupper förhåller sig till Flashapplikationer utifrån deras uppfattning om färg och form. Deltagarna som består av skolungdomar, nyexaminerade studenter och pensionärer har genom en enkät och en semistrukturerad intervjuform fått redogöra för sina intryck av Santa Marias, Eccos och Indiskas webbplatser. </p><p>Undersökningsdeltagarna identifierar Flashelementen genom deras rörelser. Deltagarna vill välja om de ska se animationer och andra applikationer skapade i Flash för att inte tappa koncentrationen från övrigt innehåll. Studenterna i undersökningen har en mer kritisk hållning till färgval, formgivning och användandet av Flash än övriga. Kvinnorna i undersökningen har en mer liberal hållning till färg och form än männen. </p> / <p>This essay explores how men and women in different age groups experiences Flashapplications, depending on their perception of colour and form. The participants, teenagers at a junior high school, students who just have finished their degree and senior citizens have by answering a form and by taking part in a semi structured interview been able to express their opinion of the following Scandinavian web pages: Santa Maria, Ecco and Indiska.</p><p>The participants identify the flash objects by their movements. The participants want to be able to choose weather or not to see the animations and other applications created in Flash, to avoid loosing focus on the other information the trademarks wants to express. The students have the most critical approach to colour, form and the use of Flash objects. The female participants have a more liberal approach to colour and form then the male participants. </p>

Erkenntnisse aus paläoklimatologischen Studien, theoretischen Betrachtungen und Modellsimulationen deuten darauf hin, dass anthropogene Emissionen von Treibhausgasen und Aerosolen zu großskaligen, singulären Klimaereignissen führen könnten. Diese bezeichnen stark nichtlineare, abrupte Klimaänderungen, mit regionalen bis hin zu globalen Auswirkungen. Ziel dieser Arbeit ist die Entwicklung von Modellen zweier maßgeblicher Komponenten des Klimasystems, die singuläres Verhalten aufweisen könnten: die atlantische thermohaline Zirkulation (THC) und der indische Monsun. Diese Modelle sind so konzipiert, dass sie den Anforderungen der "Integrated Assessment"-Modellierung genügen, d.h., sie sind realistisch, recheneffizient, transparent und flexibel. <br /> <br /> Das THC-Modell ist ein einfaches, interhemisphärisches Boxmodell, das anhand von Daten kalibriert wird, die mit einem gekoppelten Klimamodell mittlerer Komplexität erzeugt wurden. Das Modell wird durch die globale Mitteltemperatur angetrieben, die mit Hilfe eines linearen Downscaling-Verfahrens in regionale Wärme- und Süßwasserflüsse übersetzt wird. Die Ergebnisse einer Vielzahl von zeitabhängigen Simulationen zeigen, dass das Modell in der Lage ist, maßgebliche Eigenschaften des Verhaltens komplexer Klimamodelle wiederzugeben, wie die Sensitivität bezüglich des Ausmaßes, der regionalen Verteilung und der Rate der Klimaänderung. <br /> <br /> Der indische Monsun wird anhand eines neuartigen eindimensionalen Boxmodells der tropischen Atmosphäre beschrieben. Dieses enthält Parmetrisierungen der Oberflächen- und Strahlungsflüsse, des hydrologischen Kreislaufs und derHydrologie der Landoberfläche. Trotz des hohen Idealisierungsgrades ist das Modell in der Lage, relevante Aspekte der beobachteten Monsundynamik, wie z.B. den Jahresgang des Niederschlags und das Eintritts- sowie Rückzugsdatum des Sommermonsuns, zufrieden stellend zu simulieren. Außerdem erfasst das Modell die Sensitivitätdes Monsuns bezüglich Änderungen der Treibhausgas- und Aerosolkonzentrationen, die aus komplexeren Modellen bekannt sind. <br /> <br /> Eine vereinfachte Version des Monsunmodells wird für die Untersuchung des qualitativen Systemverhaltens in Abhängigkeit von Änderungen der Randbedingungen eingesetzt. Das bemerkenswerteste Ergebnis ist das Auftreten einer Sattelknotenbifurkation des Sommermonsuns für kritische Werte der Albedo oder der Sonneneinstrahlung. Darüber hinaus weist das Modell zwei stabile Zustände auf: neben dem niederschlagsreichen Sommermonsun besteht ein Zustand, der sich durch einen schwachen hydrologischen Kreislauf auszeichnet. Das Beachtliche an diesen Ergebnissen ist, dass anthropogene Störungen der plantetaren Albedo, wie Schwefelemissionen und/oder Landnutzungsänderungen, zu einer Destabilisierung des indischen Monsuns führen könnten. <br /> <br /> Das THC-Boxmodell findet exemplarische Anwendung in einem "Integrated Assessment" von Klimaschutzstrategien. Basierend auf dem konzeptionellen und methodischen Gerüst des Leitplankenansatzes werden Emissionskorridore (d.h. zulässige Spannen an CO2-Emissionen) berechnet, die das Risiko eines THC-Zusammenbruchs begrenzen sowie sozioökonomische Randbedingungen berücksichtigen. Die Ergebnisse zeigen u.a. eine starke Abhängigkeit der Breite der Emissionskorridore von der Klima- und hydrologischen Sensitivität. Für kleine Werte einer oder beider Sensitivitäten liegt der obere Korridorrand bei weit höheren Emissionswerten als jene, die von plausiblen Emissionsszenarien für das 21. Jahrhundert erreicht werden. Für große Werte der Sensitivitäten hingegen, verlassen schon niedrige Emissionsszenarien den Korridor in den frühen Jahrzehnten des 21. Jahrhunderts. Dies impliziert eine Abkehr von den gegenwärtigen Emissionstrends innherhalb der kommenden Jahrzehnte, wenn das Risko eines THC Zusammenbruchs gering gehalten werden soll. <br /> <br /> Anhand einer Vielzahl von Anwendungen - von Sensitivitäts- über Bifurkationsanalysen hin zu integrierter Modellierung - zeigt diese Arbeit den Wert reduzierter Modelle auf. Die Ergebnisse und die daraus zu ziehenden Schlussfolgerungen liefern einen wertvollen Beitrag zu der wissenschaftlichen und politischen Diskussion bezüglich der Folgen des anthropogenen Klimawandels und der langfristigen Klimaschutzziele. / Concerns have been raised that anthropogenic climate change could lead to large-scale singular climate events, i.e., abrupt nonlinear climate changes with repercussions on regional to global scales. One central goal of this thesis is the development of models of two representative components of the climate system that could exhibit singular behavior: the Atlantic thermohaline circulation (THC) and the Indian monsoon. These models are conceived so as to fulfill the main requirements of integrated assessment modeling, i.e., reliability, computational efficiency, transparency and flexibility. <br /> <br /> The model of the THC is an interhemispheric four-box model calibrated against data generated with a coupled climate model of intermediate complexity. It is designed to be driven by global mean temperature change which is translated into regional fluxes of heat and freshwater through a linear down-scaling procedure. Results of a large number of transient climate change simulations indicate that the reduced-form THC model is able to emulate key features of the behavior of comprehensive climate models such as the sensitivity of the THC to the amount, regional distribution and rate of change in the heat and freshwater fluxes. <br /> <br /> The Indian monsoon is described by a novel one-dimensional box model of the tropical atmosphere. It includes representations of the radiative and surface fluxes, the hydrological cycle and surface hydrology. Despite its high degree of idealization, the model satisfactorily captures relevant aspects of the observed monsoon dynamics, such as the annual course of precipitation and the onset and withdrawal of the summer monsoon. Also, the model exhibits the sensitivity to changes in greenhouse gas and sulfate aerosol concentrations that are known from comprehensive models. <br /> <br /> A simplified version of the monsoon model is employed for the identification of changes in the qualitative system behavior against changes in boundary conditions. The most notable result is that under summer conditions a saddle-node bifurcation occurs at critical values of the planetary albedo or insolation. Furthermore, the system exhibits two stable equilibria: besides the wet summer monsoon, a stable state exists which is characterized by a weak hydrological cycle. These results are remarkable insofar, as they indicate that anthropogenic perturbations of the planetary albedo such as sulfur emissions and/or land-use changes could destabilize the Indian summer monsoon. <br /> <br /> The reduced-form THC model is employed in an exemplary integrated assessment application. Drawing on the conceptual and methodological framework of the tolerable windows approach, emissions corridors (i.e., admissible ranges of CO2- emissions) are derived that limit the risk of a THC collapse while considering expectations about the socio-economically acceptable pace of emissions reductions. Results indicate, for example, a large dependency of the width of the emissions corridor on climate and hydrological sensitivity: for low values of climate and/or hydrological sensitivity, the corridor boundaries are far from being transgressed by any plausible emissions scenario for the 21st century. In contrast, for high values of both quantities low non-intervention scenarios leave the corridor already in the early decades of the 21st century. This implies that if the risk of a THC collapse is to be kept low, business-as-usual paths would need to be abandoned within the next two decades. <br /> <br /> All in all, this thesis highlights the value of reduced-form modeling by presenting a number of applications of this class of models, ranging from sensitivity and bifurcation analysis to integrated assessment. The results achieved and conclusions drawn provide a useful contribution to the scientific and policy debate about the consequences of anthropogenic climate change and the long-term goals of climate protection. <br><br>--- <br> Anmerkung:<br> Die Autorin ist Trägerin des von der Mathematisch-Naturwissenschaftlichen Fakultät der Universität Potsdam vergebenen Michelson-Preises für die beste Promotion des Jahres 2003/2004.

This dissertation addresses the development and use of novel software tools and environments for the computation and visualization of canonical information as well as stratification hierarchies for matrices and matrix pencils. The simplest standard shape to which a matrix pencil with a given set of eigenvalues can be reduced is called the Kronecker canonical form (KCF). The KCF of a matrix pencil is unique, and all pencils in the manifold of strictly equivalent pencils - collectively termed the orbit - can be reduced to the same canonical form and so have the same canonical structure. For a problem with fixed input size, all orbits are related under small perturbations. These relationships can be represented in a closure hierarchy with a corresponding graph depicting the stratification of these orbits. Since degenerate canonical structures are common in many applications, software tools to determine canonical information, especially under small perturbations, are central to understanding the behavior of these problems. The focus in this dissertation is the development of a software tool called StratiGraph. Its purpose is the computation and visualization of stratification graphs of orbits and bundles (i.e., union of orbits in which the eigenvalues may change) for matrices and matrix pencils. It also supports matrix pairs, which are common in control systems. StratiGraph is extensible by design, and a well documented plug-in feature enables it, for example, to communicate with Matlab(TM). The use and associated benefits of StratiGraph are illustrated via numerous examples. Implementation considerations such as flexible software design, suitable data representations, and good and efficient graph layout algorithms are also discussed. A way to estimate upper and lower bounds on the distance between an input S and other orbits is presented. The lower bounds are of Eckhart-Young type, based on the matrix representation of the associated tangent spaces. The upper bounds are computed as the Frobenius norm F of a perturbation such that S + F is in the manifold defining a specified orbit. Using associated plug-ins to StratiGraph this information can be computed in Matlab, while visualization alongside other canonical information remains within StratiGraph itself. Also, a proposal of functionality and structure of a framework for computation of matrix canonical structure is presented. Robust, well-known algorithms, as well algorithms improved and developed in this work, are used. The framework is implemented as a prototype Matlab toolbox. The intention is to collect software for computing canonical structures as well as for computing bounds and to integrate it with the theory of stratification into a powerful new environment called the MCS toolbox. Finally, a set of utilities for generating web computing environments related to mathematical and engineering library software is presented. The web interface can be accessed from a standard web browser with no need for additional software installation on the local machine. Integration with the control and systems library SLICOT further demonstrates the efficacy of this approach.

Uppsatsen syftar till att undersöka huruvida begrepp som maskulint och feminint kan uppfattas i den nonfigurativa bilden. Med exempel ur den abstrakta expressionismen studeras detta utifrån genus och semiotisk teori. Även konstvärldens roll i producerandet av genus undersöks. En mindre enkätundersökning och bildanalys ingår i studien. / This thesis purpose is to examine whether notions as masculine and feminine can be understood in a nonfigurative picture. Thru gender theories and semiotics some examples from the Abstract Expressionist movement are studied. The art world’s participation in construction of gender is also examined. A picture analysis supported by a small survey is also included in the study.

Traditional data management technologies originating from business domain are currently facing many challenges from other domains such as scientific research. Data structures in databases are becoming more and more complex and data query functions are moving from the back-end database level towards the front-end user-interface level. Traditional query languages such as SQL, OQL, and form-based query interfaces cannot fully meet the needs today. This research is motivated by the data management issues in life science applications. I propose a methodology for domain-specific conceptual data modeling and querying. The methodology can be applied to any domain to capture more domain semantics and empower end-users to formulate a query at the conceptual level with terminologies and functions familiar to them. The query system resulting from the methodology is designed to work on all major types of database management systems (DBMS) and support end-users to dynamically define and add new domain-specific functions. That is, all user-defined functions can be either pre-defined by domain experts and/or data model creators at the time of system creation, or dynamically defined by end-users from the client side at any time. The methodology has a domain-specific conceptual data model (DSC-DM) and a domain-specific conceptual query language (DSC-QL). DSC-QL uses only the abstract concepts, relationships, and functions defined in DSC-DM. It is a user-oriented high level query language and intentionally designed to be flexible, extensible, and readily usable. DSC-QL queries are much simpler than corresponding SQL or OQL queries because of advanced features such as user-defined functions, composite and set attributes, dot-path expressions, and super-classes. DSC-QL can be translated into SQL and OQL through a dynamic mapping function, and automatically updated when the underlying database schema evolves. The operational and declarative semantics of DSC-QL are formally defined in terms of graphs. A normal form for DSC-QL as a standard format for the mappings from flexible conceptual expressions to restricted SQL or OQL statements is also defined. Two translation algorithms from normalized DSC-QL to SQL and OQL are introduced. Through comparison, DSC-QL is shown to have very good balance between simplicity and expressive power and is suitable for end-users. Implementation details of the query system are reported as well. Two prototypes have been built. One prototype is for neuroscience domain, which is built on an object-oriented DBMS. The other one is for traditional business domain, which is built on a relational DBMS.

By the late 1990s, a democratisation project has come to the agenda in Turkey in relation to a possible membership to the European Union. This thesis analyses this democratisation project with special reference to the reports published by T&Uuml / SiAD accordingly. Within the scope of the thesis, as well as the theoretical bases of the reports, the motives behind T&Uuml / SiAD&amp / #8217 / s support for this project will also be dealt with. It will be argued that, in order to grasp the specificity of both the democratisation project and T&Uuml / SiAD&amp / #8217 / s support for it, it is necessary to take into account the characteristics of the historical process that these take place in / and, some key developments at the national and international contexts will be investigated in this direction. For this investigation, a relational approach based upon Nicos Poulantzas&amp / #8217 / s state theory and Bob Jessop&amp / #8217 / s conceptualisation of hegemonic project will be made use of. The implications that the subject matters have for the form of state, form of regime, and class relations will be elaborated on.