Abstract The purpose of this dissertation is to investigate and compare the effects of coworkers¡¦ relational demographic similarities and guanxi base on coworkers¡¦ helping behavior. Moreover, the mediation mechanisms of social liking between coworkers¡¦ relational demographic similarities and helping behavior, and guanxi obligation between coworkers¡¦ guanxi base and helping behavior were examined. Furthermore, the moderation effect of interdependent self on the relationship between relational demographic similarities and helping behavior, and the moderation effect of individual traditionality on the relationship between guanxi base and helping behavior were examined. There were three studies in this dissertation, and the data were collected by scenario experimental design combined with questionnaire survey. The subjects were working employees sampled from different industries. Results showed that both coworkers¡¦ relational demographic similarities and guanxi base have significant effects on the interpersonal-related helping behavior, but not on work-related helping behavior. Moreover, the mediation effects of social liking towards coworker, and guanxi obligation were significant in both study 1 and study 2. The moderation effect was not significant in study 1, but was significant in study 2. The individual traditionality moderated the relationship of guanxi base and guanxi obligation. The results of study 3 showed that coworkers with guanxi base have stronger effect on both interpersonal-related and work-related coworkers¡¦ helping behavior than coworkers with relational demographic similarities. The results were discussed and the limitations and suggestions for future research were proposed.

This thesis investigates learners’ reading practices and especially the processing of cross-linguistic similarities at the lexical level. The aim is to determine how learners proceed in order to understand text in French (L3). Data were collected using various reading comprehension tasks in combination with the think-aloud method. Reading comprehension was mainly assessed through a translation task while the reading practices were observed in think-aloud protocols. According to a reading comprehension score, 20 learners were divided into high level and low level groups. The majority of participants were Swedish learners who are also proficient in English L2. Another group of 10 Swedish learners and 10 French native speakers participated in a cross-linguistic word association task. Reading practices were defined as including skills, strategies and readers’ reactions to the text, the tasks and their own capacities. A typology of twelve reading practices was established including three categories based on intralingual and interlingual similarities. Results from the translation task and the think-aloud protocols show that interlingual processing is more important when learners have difficulties in understanding text content. The more learners in the low level groups relied on intralingual and especially interlingual similarities the less they understood the text content. The high level groups on the other hand used reading practices such as reformulation or translation procedures. The think-aloud protocols also show that learners believe that they compare words in the French text (L3) with English similar words (L2) although their interlingual processing during translation actually confirms the dominance of Swedish (L1). Moreover, results from a cross-linguistic word association task suggest that French Swedish/English cognates and false friends activate this type of words more often than French control words. Cross-linguistic stimuli actually triggered patterns of potential interlingual similarities, for example sacrifice (stimulus) – religion (response), even more than words that are similar to the stimulus diplomate – diplom ‘diploma’.

The present study investigated the construct of characterising societies as being either individualistic or collectivist as topics of research in the field of cross cultural tolerance. Using scenarios to describe behaviours typically encountered in New Zealand society, participants from individualist and collectivist cultures were asked to rate behaviours as to how much they understood and accepted the actions described. The participants’ responses were also analysed using attitude measures to seek if similarity in attitudes was a more informative approach to determine why one individual does or does not accept certain behaviours. The study found that although there were general cultural differences between the two groups, individual attitudes went further in explaining possible reasons why acceptance and tolerance of other's behaviours may occur. The findings were then discussed in terms of how they were relevant to both biculturalism and multiculturalism in New Zealand.

SAMMANFATTNING Titel: Valutariskhantering vid rörelseexponering - En kvantitativ studie av svenska börsföretag Nivå: C -uppsats i ämnet företagsekonomi. Författare: Gustaf Bergquist och Jimmy Mattsson. Handledare: Peter Lindberg. Datum: 2015 - juni. Syfte: Syftet med studien är att studera förekomsten av skillnader och likheter mellan svenska börsnoterade företags hantering av rörelseexponering mot valutarisk beroende på vilket segment de tillhör på Stockholmsbörsen. Metod: Studien är av kvantitativ natur med en deduktiv ansats. Data har samlats in genom internetbaserade enkäter som sedan har ställts mot tidigare forskning och teorier. Utfallet har sedan analyserats genom korrelationsanalys och presenteras tillsammans med resultatet. Resultat & slutsats: Studiens resultat visar på förekomsten av flertalet skillnader och likheter vad gäller hantering av valutarisk som kan kopplas till segmenttillhörighet. Den slutsats som dras i studien visar att benägenheten att skydda sig för rörelseexponering mot valutarisk och att hantera valutarisk internt är störst hos företag på Large Cap och att benägenheten att ta hjälp externt vid valutariskhantering är störst hos företag på Small Cap. Gällande förekomsten av storleksrelaterade likheter visar studien att dessa är relativt små. Förslag till fortsatt forskning: Då denna studie är av kvantitativ natur skulle det i framtiden vara intressant att komplettera enkätundersökningen med intervjuer för att ge en bättre förståelse kring valutasäkringsprocessen. Ett annat potentiellt förslag till vidare forskning är att utöka antalet respondenter och förslagsvis inkludera den danska börsen som är snarlik den svenska börsen för att hitta skillnader och likheter mellan börserna. Uppsatsens bidrag: Studiens teoretiska bidrag kan bidra till att ge en djupare förståelse av fenomenet valutariskhantering där studien kan fungera som en förklaringsvariabel till utfall som är relaterade till detta område. Studiens praktiska bidrag kan ha stor relevans för mindre företag som är i uppbyggnadsfasen av sin riskhantering och därför vill veta vilka alternativ som finns vid ett beslutsfattande. Nyckelord: Valutarisk, riskhantering, rörelseexponering, valutasäkringsmetoder, skillnader och likheter, segmenttillhörighet. / ABSTRACT Title: Currency risk management in operating exposure - a quantitative study of Swedish listed companies. Level: Final assignment for Bachelor Degree in Business Administration. Author: Gustaf Bergquist and Jimmy Mattsson. Supervisor: Peter Lindberg. Date: 2015 - June. Aim: The purpose of this study is to examine the existence of differences and similarities between Swedish listed companies’ management of operating exposure to currency risk, depending on segment affiliation at the Stockholm Stock Exchange. Method: This study is of quantitative nature with a deductive approach. Data have been collected through Internet based questionnaires, which later have been set against previous research and theories. The results have been analyzed through correlation- analysis and presented along with the results.  Result & Conclusions: The results of the study shows that the majority of the differences and similarities in terms of managing currency risk can be linked to segment affiliation. The conclusion drawn in the study shows that the tendency to protect the company’s exposure to currency risk and to manage foreign currency risk internally are highest among companies on Large Cap and that the tendency to request help externally are greatest among companies on Small Cap. Regarding the presence of size related similarities, the study shows that these are relatively small. Suggestions for future research: It would be interesting to complement the survey with a few interviews in order to provide a better understanding regarding the hedging process. Another potential suggestion for further research is to expand the number of respondents and include the Danish Stock Exchange that is similar to the Swedish Stock Exchange in order to find differences and similarities between the two Stock exchanges. Contribution of the thesis: The theoretical contribution can help provide a deeper understanding of currency risk management and therefore serve as an explanatory variable of the outcomes related to this area. The practical contribution can have great relevance for smaller companies that are in the construction phase of its risk management and therefore want to know what options are at their disposal. Key words: Currency risk, risk management, operating exposure, hedging methods, differences and similarities, segment affiliation.

Submitted by Maximilian Schlechtriem (maxschlechtriem@gmail.com) on 2016-03-08T13:21:35Z No. of bitstreams: 1 Master_Thesis_Maximilian_Schlechtriem.pdf: 1583113 bytes, checksum: bc7e488f36ce3dcbf9258334e963ef4d (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2016-03-11T14:03:08Z (GMT) No. of bitstreams: 1 Master_Thesis_Maximilian_Schlechtriem.pdf: 1583113 bytes, checksum: bc7e488f36ce3dcbf9258334e963ef4d (MD5) / Approved for entry into archive by Maria Almeida (maria.socorro@fgv.br) on 2016-03-14T17:07:15Z (GMT) No. of bitstreams: 1 Master_Thesis_Maximilian_Schlechtriem.pdf: 1583113 bytes, checksum: bc7e488f36ce3dcbf9258334e963ef4d (MD5) / Made available in DSpace on 2016-03-14T17:07:26Z (GMT). No. of bitstreams: 1 Master_Thesis_Maximilian_Schlechtriem.pdf: 1583113 bytes, checksum: bc7e488f36ce3dcbf9258334e963ef4d (MD5) Previous issue date: 2016-01-28 / Moving into a new and foreign market can be challenging, especially when such market has a different culture and working environment in comparison to the home market. Thus, it is of utter importance to adjust a company’s strategy to the new market conditions. Currently, there are no concrete guidelines of what aspects are most important when moving from a developing market such as Brazil into a more sophisticated market like Europe, or vice versa. The present study will examine two companies from the same industry, but with different cultural backgrounds and its strategic similarities and differences for operating in multiple international markets. The data was collected via semi-structured interviews with the Chief Executive Officers (CEOs’) from both companies, using an interview guideline that is based on three different theoretical frameworks. The aim is to give recommendations to these two industries of how to efficiently use existing theoretical frameworks and which aspects are most significant when moving into a new market while keeping in mind a company’s size and background.

Bakgrund: Hållbarhetsredovisningar har vuxit fram under åren och det har nu blivit lagstadgad för företag som uppfyller gränsvärdarna enligt 6. Kap 10§ i årsredovisningslag (1995: 1554) att redovisa hållbarhetsinformation. Jämförbarhet och öppenhet är anledningen för denna lagändring. Med anledning av införandet av den nya lagen väcktes intresset för oss om det skett någon förändring i hållbarhetsredovisningen genom åren och om informationen är jämförbar. Syfte: Syftet med den här studien är att undersöka hållbarhetsredovisningar för företag inom samma bransch för att se om det skett en förändring. Syftet är också att jämföra och förklara mönster inom företagen och mellan varandra genom åren. Metod: I studien används en kvalitativ forskningsmetod. Datainsamlingen skedde genom en egentillverkad mall som är skapad utifrån studiens syfte med utgångspunkt från 6 kap. 12 § årsredovisningslag (1995:1554), och beskriver vår tolkning av vad en hållbarhetsrapport ska innehålla. Empirin består av den information företagen beskrivit inom de ämnen som ingår i mallen. Analysen skedde enligt en tematisk analys då vi sammanställde empirin och delade upp den efter likheter, olikheter och vad som förändrats. Detta användes sedan i analysen för att ställas mot teorier, ramverken och tidigare forskning . Slutsats: Studiens resultat visar att företagens hållbarhetsredovisningar förändras genom åren och att det försvårar jämförbarheten inom samma företag, då information och beräkningar ändras. Däremot gör förändringen att samtliga företag blir mer lika varandra då de följer samma ramverk och har skrivit under FN:s Global Compact. Men eftersom företagen skriver olika saker under åren gör att det finns rum för professionella bedömningar. Företagen kan välja om vad som ska var med, samt framhäva det som de själva tycker är viktigt. / Background: Sustainability Reports have grown over the years, and it has now become statutory for companies that meet the limit values according to Chapter 6 of the Annual Accounts Act (1995: 1554). Comparability and transparency are the reason for this change of law. Due to the introduction of the new act, interest was raised to us if there has been any change in the sustainability report over the years and if the information is comparable. Purpose: The purpose of this study is to investigate sustainability reports for companies in the same industry to see if there has been a change. The aim is also to compare and explain patterns within companies and between each other over the years. Method: The study uses a qualitative research method. The data collection was done through a self-made template that was created based on the purpose of the study based on Chapter 6. 12 § Annual Accounts Act (1995: 1554), and describes our interpretation of what a sustainability report should contain. The empirical data is based of the information companies described in the topics included in the template. The analysis was conducted according to a thematic analysis in which we compiled the empirical data and then divided it into similarities, differences, and changes. This was then used in the analysis to deal with theories, frameworks and previous research. Conclusion: The findings of the study shows that companies sustainability reports change over the years and makes it difficult to compare comparability within the same company as information and calculations change. However, the change makes all companies become more like each other as they follow the same framework and have signed under the UN Global Compact. But since companies tend to write different things over the years, there are room for professional assessment. Companies can choose what to do, as well as highlight what they consider important.

Submitted by Aline Batista (alinehb.ufpel@gmail.com) on 2018-07-17T19:12:39Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Dissertacao_Renan_Castro_Ferreira.pdf: 2147576 bytes, checksum: 576e918ce5169b06e2bd38124e8dd6e2 (MD5) / Approved for entry into archive by Aline Batista (alinehb.ufpel@gmail.com) on 2018-07-17T21:25:35Z (GMT) No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Dissertacao_Renan_Castro_Ferreira.pdf: 2147576 bytes, checksum: 576e918ce5169b06e2bd38124e8dd6e2 (MD5) / Made available in DSpace on 2018-07-17T21:25:42Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Dissertacao_Renan_Castro_Ferreira.pdf: 2147576 bytes, checksum: 576e918ce5169b06e2bd38124e8dd6e2 (MD5) Previous issue date: 2018-02-23 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / O presente trabalho buscou identificar as similaridades translinguísticas reais entre português e inglês em estruturas do tipo phrasal verbs e investigar a percepção dessas similaridades por aprendizes de inglês como língua estrangeira (LE) que são falantes nativos de português. Realizamos um levantamento em dicionários de verbos e regência com o objetivo de confirmar a presença, na língua portuguesa, de estruturas do tipo phrasal verbs. Depois, com base no referencial teórico de Kellerman (1977) e Ringbom (2007) sobre a importância das similaridades translinguísticas percebidas e/ou presumidas na aprendizagem de língua estrangeira, assim como no estudo de Sjöholm (1995) sobre o efeito delas na aprendizagem de phrasal verbs, utilizamos um teste de múltipla escolha e entrevistas semiestruturadas para examinar as percepções de aprendizes brasileiros de inglês e determinar se as similaridades entre as línguas em questão afetam o modo como eles compreendem e usam os phrasal verbs. O levantamento evidenciou que o português possui phrasal verbs e que muitos deles conservam similaridades de forma e significado com seus equivalentes em inglês. O teste de múltipla escolha mostrou que há uma tendência maior de escolha de phrasal verbs em inglês quando eles possuem equivalentes em português. Nas entrevistas, todos os aprendizes conseguiram identificar os equivalentes portugueses dos phrasal verbs apresentados, apesar de não terem estabelecido essa relação entre as línguas de forma consciente durante o teste. Os resultados indicam que a percepção de similaridades translinguísticas entre português-LM e inglês-LE na questão dos phrasal verbs leva à facilitação da compreensão e do uso dessas estruturas na LE alvo. / This work aimed to identify the real cross-linguistic similarities between Portuguese and English concerning phrasal verbs and investigate the perception of such similarities by learners of English as a foreign language (EFL) who are native speakers of Portuguese. To confirm that Portuguese has structures that can be classified as phrasal verbs, we carried out a survey in verb and verb collocation dictionaries. Then, based on the research by Kellerman (1977) and Ringbom (2007) on the importance of perceived and/or assumed cross-linguistics similarities in foreign language learning, as well as on Sjöholm’s (1995) study on their effect on the learning of phrasal verbs, we used a multiple-choice test and semi-structured interviews to examine the perceptions of Brazilian learners of English and determine whether the similarities between the two languages in question affect the way they comprehend and use phrasal verbs. The searches in Portuguese dictionaries evinced that Portuguese language has phrasal verbs and that many of them have similarities of form and meaning with their English equivalents. The multiple-choice test showed that the learners have a greater tendency to choose phrasal verbs in English when there are equivalents in Portuguese. In the interviews, all of the respondents were able to identify the Portuguese equivalents of the English phrasal verbs presented, in spite of not having consciously found that relationship between the languages during the test. The results indicate that the perception of cross-linguistic similarities between L1 Portuguese and FL English concerning phrasal verbs leads to the facilitation in the comprehension and use of those structures in the target foreign language.

Um dos principais problemas das lajes-cogumelo refere-se à ruína por puncionamento da ligação laje-pilar. Esta forma de ruína deve ser evitada, proporcionando-se às lajes as melhores condições para o desenvolvimento de mecanismos de escoamento das armaduras e de ruína por flexão, antes da ocorrência da ruína por cisalhamento. A introdução de fibras de aço em elementos de concreto submetidos a solicitações tangenciais proporciona melhoria de desempenho, seja pelo aumento da capacidade resistente, seja pela alteração da forma de ruína. Pretende-se contribuir com o avanço do conhecimento sobre o assunto, explorando aspectos como a análise das similaridades dos efeitos da adição de fibras de aço na resistência e na ductilidade de lajes-cogumelo à punção, com aqueles que se observam no cisalhamento de vigas prismáticas análogas. Abordam-se os casos de ligações laje-pilar interno sem armadura de punção, variando-se a resistência do concreto, a taxa e o tipo de fibra utilizado. A partir dos resultados experimentais, verificou-se que existe uma similaridade de comportamento estrutural entre esses dois elementos e concluiu-se que é possível utilizar ensaios de cisalhamento em vigas prismáticas para se obter indicadores a serem utilizados nos ensaios de punção de lajes. Foi efetuada uma análise da adaptabilidade de modelos teóricos existentes sobre cisalhamento em vigas e punção em lajes, com vistas à consideração do efeito da adição de fibras de aço ao concreto. Com base nesses modelos, foram estabelecidos critérios quantitativos para avaliação da resistência e da ductilidade das ligações laje-pilar. / One of the main problems of flat slabs concerns the punching shear failure of the slab-column connection. This form of failure must be avoided, providing flat slabs with the best conditions for the development of yielding mechanisms of the flexural reinforcement before the occurrence of shear failure. The addition of steel fibers to concrete elements subjected to tangential stress provides performance improvement, by either the resistant capacity increase or the failure mode alteration. It is intended to contribute to the advance of the subject knowledge, by exploring aspects as the analysis of similarities of the steel fiber addition effects on both strength and ductility of flat slabs to punching shear with those observed in the shear of analogous prismatic beams. The cases approached include internal slab-column connections without shear reinforcement, and the variables investigated included concrete strength, fiber volume and type of steel fiber. From the experimental results, it was possible to verify that there exists a similarity of structural behavior between these two elements and the shear tests in prismatic beams can be used to get indicators to be utilized in punching shear tests of flat slabs. An adaptability analysis of the existing theoretical models on shear in beams and punching shear in flat slabs was carried out in order to consider the steel fibers addition effect on the concrete. Based on these models, quantitative criteria for the evaluation of both strength and ductility of the slab-column connections were established.

The demands of software engineering increases with everyday passed and every organization shows interest to work on daily routine work in the computerized system to improve efficiency and accuracy of data. Most of organization demands different kinds of computerized software solutions that developed in modern technologies. There are different software development technologies that is getting popular with the passage of time and provide high quality product to their user. It is not an easy to decide which technology choose to develop computerized system where most software falls. The primary purpose of thesis is to compare two different modern software development technologies by develop an application with same functional requirements. This thesis report will help to user for selection of software development technology. Cash and bank financial application is choose to develop using .NET and Java Enterprise Edition. Microsoft Visual Studio development environment is used for .NET development and NetBeans IDE is used for Java Enterprise Edition application. .NET framework contains many language that are interrelated with each other like C#, VB, J#, C++ and F#. Cash and bank application is develop in C# and Java programming languages and persistence storage of data is design in Microsoft SQL Server. Cash and bank application is develop with three tier architecture and layer approach. The syntax of .NET and Java Enterprise Edition is quite similar but procedure to establish connection, data retrieval and handling the data in different way. NET platform provide built in libraries, components and efficient user controls that helps for fast development in short period of time.

Tacitus and Sima Qian (ca. 140-85 BC, author of the Shiji, the Records of the Historian) are eminent representatives of Roman and ancient Chinese historiography. The starting-point of the paper is a striking parallel between the two historians: During the reign of autocratic emperors (of the last of the Flavian emperors, Domitian, and of the most powerful of the Han-emperors Wudi) both authors undergo experiences which not only affect them on a personal level, but also influence their historiographie practice. The paper traces this influence with respect to the representations of individual historical characters. On the one hand it analyses the representations of rulers: of Tiberius, adoptive son and successor of Augustus, and of Wendi, natural son and (indirect) successor of Gaodi, the founder of the Han-dynasty; on the other hand it studies the representations of second and third rank characters such as senators, ministers, generals, and - in the case of Sima Qian - also of people from other walks of life. The similarities which can be observed between the two authors point to the existence of certain anthropological constants, whereas the differences are to be attributed to basic differences in Roman and Chinese political thinking and to differing degrees of the intensity of the experiences undergone by each historian.