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Les seus episcopals de Girona i Empúries i les terres del nord-est de Catalunya a les fonts escrites d'època tardoantiga (segles IV-VII)Amich, Narcís M. 13 June 2002 (has links)
La present tesi pretèn ser,tal com el seu mateix nom indica, un estudi de totes aquelles informacions que ens proporcionen les fonts escrites d'època tardoantiga (segles IV-VII)i que fan referència, directament o indirecta, a les terres del nord-est de Catalunya.Fou aquesta àrea geogràfica la que, d'ençà el segle IX, i un cop superada la invasió sarraïna que suposà, entre altres coses, la definitiva desaparició de la seu episcopal emporitana, acabà per convertir-se en el futur territori del bisbat de Girona, una demarcació que englovava els antics dominis eclesiàstics i territorials de les seus visigòtiques de Gerunda i Impurias. És una realitat que l'estudi de la tardoantiguitat al nord-est de Catalunya ha experimentat un important impuls en els darrers anys. Es en aquest marc, que la investigació que presentem, pretén ser una aportació a una millor comprensió d'aquest període, amb la sistematització i catalogació de tots aquells textos, la cronologia dels quals abraça el període comprés entre els segles IV-VII, on es fa menció expressa a l'àrea geogràfica que ens ocupa.Aquest estudi s'estructura en set parts clarament diferenciades encara que interdependents entre si, cadascuna de les quals amb una especificitat i una metodologia pròpia.A la primera d'elles (caps.2-3), i a mode d'introducció, es fixen els límits territorials (marc geogràfic) i cronològics (marc històric) de la investigació, elements del tot indispensables i necessaris per a comprendre millor l'escenari on tenen lloc els fets descrits.Un segon gran apartat està enterament dedicat a l'estudi i anàlisi de les principals aportacions realitzades per la historiografia del nostre país en els darrers segles, del XVII fins a l'actualitat, en l'estudi del tema que ens ocupa.En tercer lloc, es passa a analitzar individualment totes i cadascuna de les referències textuals recollides en aquest estudi. L'anàlisi l'hem divididida en cin grans apartats, atenent i respectant la diversa tipologia de les fonts consultades: 1) els itineraria romana; 2) els textos de la patrologia tardoantiga; 3) les actes conciliars; 4) els textos litúrgics; i 5) l'epigrafia. L'estudi de cada text es realitza d'una manera global i sitemàtica, analitzant l'autor, el text i l'època de composició, i tot això en el marc més ampli de la societat del seu temps.Un apartat certament important és enterament dedicat a l'estudi dels orígens i difusió del culte al màrtir Feliu de Girona durant l'antiguitat tardana, a partir sobretot de la informació proporcionada per les fonts escrites i epigràfiques de l'època. El culte al màrtir gironí del segle IV fou, sense cap mena de dubtes, un dels elements característics i definidors en la vida de la Gerunda tardoantiga i, al mateix temps, un signe del gran prestigi assolit per la seu episcopal gironina a la resta d'Hispània durant l'antiguitat tardana.Finalment, i després de presentar, a tall de síntesi, les principals conclusions d'aquesta investigació, un darrer gran apartat ve constituït per un apèndix documental, en el qual s'hi recullen, seguint un criteri cronològic, tots els textos estudiats, transcrits segons les principals edicions crítiques citades. Val a dir, que en aquesta investigació hem utilitzat en la majoria dels casos les millors edicions crítiques de cadascuna de les obres estudiades, un fet que ha permès, en ocasions, corregir antigues transcripcions molt menys acurades i crítiques que s'havien inclòs en moltes de les obres dels darrers dos-cents anys on s'estudiava el període històric que ens ocupa. / This doctoral thesis, as its name suggests, tries to be a study of all the information which can be obtained from the written sources in the late antique period (from the fourth to the seventh century) and which directly or indirectly refer to the lands in the northeast of Catalonia. From the ninth century onwards and once its people got over the Saracen invasion which, among other things, led to the end of the episcopal see in Impurias, this geographical area ended up becoming the future territory of the diocese of Girona. This area included the old ecclesiastical and territorial dominions of the visigothic sees of Gerunda and Impurias. It is a fact that the study of late antiquity has shown a major boost in the last years. It is within this framework that we are presenting this study, which tries to contribute to a better understanding of this period, by systematizing and cataloguing all the texts with a chronology between the fourth and seventh century A.D., where the geographical area we are dealing with is specifically mentioned.This study is organized into seven clearly different parts which are nevertheless interdependent, each one with its own specificity and methodology.In the first part (chs.2-3), and by way of introduction, the territorial and chronological boundaries of the study (geographical and historical framework) have been fixed, essential elements to better understand the scene in which the events described take place.There is a second big section which is etirely dedicated to the study and analysis of the main contributions from historiography to the study of the subject we are dealing with in our country in the last centuries, from the seventeenth century until today.Thirdly, there is an individual analysis of ace of the textual references collected in this study. The analysis has been divided into five big sections , following and respecting the diverse tipology of the sources consulted: 1) the itineraria romana; 2) text from the late antique patrology; 3) council minutes; 4) liturgical texts; and 5) epigraphy. Each text is studied globally and systematically by analysing the author, the text and the period of composition, and everything within the wider framework of the society of their time.A really important section is completely dedicated to the study of the origins and spreading of the worship of the martyr of Sant Feliu from Girona during late antiquity, especially from the information obtained from the written and epigraphic sources of that time. The worship of the martyr from Girona of the fourth century was without doubt one ot the characteristic and distinctive elements in the life of the late antique Gerunda and , at the same time, a sign of the great prestige achieved by the episcopal see from Girona to the rest of Hispania during late antiquity.Finally, and after synthetically presenting the main conclusions of this study, there is a final big section with a documentary appendix in which there are all the texts which have been studied, in chronological order, transcribed according to the main critical editions which have been quoted. It must be said that in this study we have mostly used the best critical editions of each of the works studied, which has occasionally allowed us to correct old much less accurate or critical transcriptions which had been included in many of the works of the last two hundred years, where the historical period we are dealing with was studied.
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Vivienda obrera en Bilbao y el Bajo Nervión: las casas baratas, una nueva forma de alojamiento (1911-1936)Domingo Hernández, María del Mar 15 April 2005 (has links)
A finales del siglo XIX y principios del siglo XX la provincia de Vizcaya despuntó en el contexto internacional como importe centro extractor de mineral de hierro y como relevante foco productor siderometalúrgico. Las explotaciones mineras se adueñaron de los Montes de Triano y las fábricas conquistaron las márgenes del Río Nervión, arrastrando tras de sí una densa marea humana. Alojar a esa población se convirtió en una cuestión de primer orden. Paralelamente, las instituciones estatales desbordadas por problemas similares en otros puntos de la geografía española, idearon y pusieron en práctica un complejo engranaje administrativo para erigir las primeras viviendas sociales.Así, las denominadas Casas Baratas fueron la respuesta oficial a la insuficiencia de vivienda obrera y Vizcaya fue una de las provincias donde mayor desarrollo tuvieron este tipo de propuestas constructivas. De este modo, la presente investigación comienza indagando sobre el origen de la problemática en Bilbao y la Cuenca del Bajo Nervión, para después repasar las medidas adoptadas por el Estado y la Diputación de Vizcaya en esta materia. Hecho esto, se da paso a un concienzudo repaso de las características principales de la edificación de Casas Baratas en toda la provincia de Vizcaya, descendiendo, posteriormente, a la realidad de Bilbao, Baracaldo, Sestao, Portugalete, Guecho y Erandio, haciendo hincapié en las inquietudes locales.El estudio finaliza con un ejercicio comparativo con las Casas Baratas de Barcelona, Sabadell y Tarrasa, estableciéndose similitudes y divergencias con el foco industrial más importante del momento en el panorama nacional. / At the end of the 19th century and at the beginning of the 20th Biscay was internationally considered an outstanding centre of iron extraction and a remarkable iron and steel production point. Mines took over the Triano mountains and factories conquered the Nervion river banks carrying a huge wave of population with them. Housing all these people became a prime objective. Likewise, Spanish institutions, overwhelmed by similar problems in other areas of the country, devised and put into practice a complex administrative mechanism to build the first state-subsidized houses.Thus, the so called Cheap Houses were the official answer to the working-class housing shortage and Biscay was one of the regions with a greater development of this kind of building solutions. This research begins with the investigation of the origin and source of the problem in Bilbao and in the Nervion river basin, to later go over the measures adopted by the government and by the provincial council in this matter. Having done this, there is a thorough review of the most relevant features of the Cheap Houses building system all over Biscay, to move then to the reality of life in Bilbao Barakaldo, Sestao, Portugalete, Geucho and Erandio, putting special emphasis on the local concerns.The research ends with a comparative study of the Cheap Houses built in Biscay in contrast to those built in Barcelona, Sabadell and Tarrasa, establishing similarities and differences with the most important industrial centre in that moment in Spain.
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Els fonaments del pactisme valencià. Sistemes fiscals, relacions de poder i identitat col·lectiva al regne de València (c. 1250 - c. 1365)Baydal Sala, Vicent 22 June 2011 (has links)
La present tesi tracta d’aprofundir en el coneixement dels orígens del pactisme valencià. És per això que analitza de forma exhaustiva les diverses negociacions politicofiscals que tingueren lloc entre la monarquia i la comunitat política del regne de València des de mitjan segle XIII fins a la dècada de 1360. Així, tot plegat, estudia la trajectòria d’unes transformacions estretament imbricades entre si: d’una banda, el progressiu desenvolupament de la pràctica parlamentària fins a esdevenir la principal forma de resolució de greuges entre els estaments i el monarca, i, d’una altra banda, l’evolució de la fiscalitat reial i local fins a donar lloc a uns sistemes fiscals generals i municipals que quedaren controlats pels dirigents estamentals. D’aquesta manera, mitjançant l’anàlisi d’aquells canvis, es determinen amb major detall les fases i les característiques del procés de configuració del pactisme al territori valencià. / The purpose of this thesis is to deepen the knowledge on the origins of Valencian pactism. In order to achieve that, it analyzes exhaustively the various political/fiscal negotiations that took place between the monarchy and the political community of the kingdom of Valencia from the mid-thirteenth century until the 1360’s. It is, therefore, a study on the history of transformations closely imbricated in each other: on the one hand, the gradual development of the parliamentary practice until it became the main way for resolving grievances between the king and the estates of the realm and, on the other hand, the evolution of the royal and local taxation to general and local fiscal systems that were controlled by the heads of the estates. Thus, by means of analyzing these changes, the different stages and characteristics of the configuration process of pactism in the kingdom of Valencia can be more precisely determined.
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"Per soplir la fragilitat e dolència de la carn". Sexe i misogínia a la diòcesi de Barcelona (s. XIV-XV)Conte Aguilar, Lucía 21 September 2012 (has links)
L’Església catòlica baixmedieval, va aplicar la reforma que havia de regular la moral dels fidels centrant el seu control en les qüestions relatives a la moral sexual (segle XIV) a la diòcesi de Barcelona.
Aquesta tesi explica els mecanismes d’aquest control i recull el que visites pastorals i processos episcopals expliquen sobre l’intent de regular les formes d’unió de parella i conductes com l’adulteri, l’incest, la prostitució i molt particularment, el concubinat del clergat.
Sosté que, en posar en marxa aquests mecanismes de control, l’Església partia d’una posició de desconfiança, -o de temor-, envers la dona, que portà a un control ferri de la sexualitat dels feligresos en general i dels clergues en especial.
Els esforços de reforma dels costums morals van tenir èxit divers, que van abocar en una conseqüència, potser no conscientment volguda, però real: la definició d’una imatge de la dona perillosa, la bruixa, que calia combatre. / Medieval Catholic Church attempted to reform the moral of its members by focusing on aspects related to sexual morality in the 14th C in Barcelona.
This thesis explains the mechanisms of such control and compiles the information that pastoral visits and Episcopal trials provide about the attempts to regulate sexual relationship behaviors and conducts, such as: adultery, incest, prostitution and specially Clergy’s concubinage.
This thesis supports the statement that when these mechanisms for control were activated by the Catholic Church, they stemmed from distrust –or suspicion- towards women. Such position led to a fierce control of sexual behavior for all Catholic Church members and particularly the Clergy.
The efforts made to reform moral behavior had different effects on issues addressed. However, the real consequence –which might not have been deliberate- was the image definition of a dangerous woman, and fighting the Witch.
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Josep Tarradellas (1899-1936) : Dels orígens a la Guerra Civil.Esculies, Joan, 1976- 19 November 2012 (has links)
La tesi doctoral Josep Tarradellas (1899-1936). Dels orígens a la Guerra Civil aborda els anys de joventut i de formació política del qui va ser president de la Generalitat de Catalunya (1954-1980). El treball presenta com la progressió i experiència professional de Tarradellas, com a dependent de comerç, viatjant i petit empresari, va influir en la seva actuació política posterior. Situant les habilitats organitzatives apreses en els seus negocis com la base d’una política de gestió, planificació o pragmàtica. Apareixent, en aquest sentit, amb un perfil més propi dels self-made men nord-americans esdevinguts polítics que no pas amb el dels dirigents catalans i espanyols que li eren contemporanis. La tesi s’atura en el moment en que aquesta etapa de formació acaba en començar la Guerra Civil, quan Tarradellas esdevé una figura central del període i ja es pot considerar un polític ‘adult’. El treball també planteja com el testimoni del propi Tarradellas sobre el seu passat, en els anys 1977-1988, va configurar un relat de la seva etapa de formació, comunament acceptat per manca d’un estudi crític, que no es correspon amb l’esdevingut. En aquest sentit, la tesi planteja que aquesta alteració, lluny de ser fruit de la desmemòria, és el resultat de la recerca de la legitimitat com a President i la voluntat de lligar la seva figura amb la del president Francesc Macià (1931-1933) per aconseguir-la. / The thesis Josep Tarradellas (1899-1936). From Origins to the Civil War explores the youth of the President of the Generalitat de Catalunya (1954-1980) and the period of his political education. The research shows how the development and professional experience of Tarradellas, as a shop assistant, sales representative and business man, influenced his later political action. It argues that Tarradellas used the organizational skills learned in his job as the basis of his management, planning and pragmatic policies and appears in this respect, to share a profile more closely related to American businessmen that became politicians, than to his Catalan and Spanish political contemporaries. The thesis stops at the beginning of the Spanish Civil War, when the training of Tarradellas as a politician ends and when he becomes a central figure of the new period as an ‘adult’ politician. The work also argues that Tarradellas set up a false narrative on his youth, during the period 1977-1988, which has been commonly accepted. The thesis suggests that this alteration, far from being the result of forgetfulness, was done with the aim of searching for legitimization as a President in order to tie his image to that of President Francesc Macià (1931-1933).
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Regime disciplinar do servidor público temporário / Disciplinary legal regime of temporary public servantsAline Maria Dias Bastos 27 March 2015 (has links)
O presente trabalho tem por objetivo aprofundar o regime jurídico disciplinar do servidor público temporário. Analisam-se as características principais dessa espécie de agente público que o diferenciam dos demais servidores e que justificam um regime disciplinar próprio. Em uma breve investigação sobre as prováveis origens do temporário, constata-se a presença desse servidor na Administração Pública brasileira desde 1823. No direito estrangeiro (particularmente, no direito francês e no direito português), verifica-se a existência de figuras assemelhadas ao servidor público temporário brasileiro, que é uma espécie de servidor público do gênero agente público, exercendo uma função pública, mas não ocupando nem cargo, nem emprego públicos, sendo contratado por tempo determinado para atender a necessidade temporária de excepcional interesse público. A Constituição Federal, em seu artigo 37, IX, indica que a lei estabelecerá os casos de contratação por tempo determinado, mas não há uma uniformidade entre os entes da federação sobre o regime jurídico adotado para o servidor temporário. Esta análise concentra-se na Lei Federal n.º 8.745/93, que disciplina o assunto. No âmbito federal, o servidor público temporário é dotado de um regime jurídico com características mais próximas do regime jurídico administrativo, sendo recrutado por meio de contrato administrativo assemelhado ao regime estatutário. Tal contratação deve pautar-se pela observância dos princípios da continuidade do serviço público, da moralidade, da impessoalidade, da razoabilidade, da proporcionalidade e da motivação. Focaliza-se a responsabilidade do servidor público temporário no âmbito administrativo, procurando-se demonstrar que tal servidor, por um princípio de equiparação, submete-se a um processo administrativo disciplinar para apuração de suas faltas, o qual cumpre prazos especiais e condições específicas em razão do vínculo temporário com a Administração Pública, em tudo sendo respeitado o devido processo legal, a ampla defesa e o contraditório. Analisam-se as diferenças entre o processo disciplinar do servidor temporário (sindicância) e o processo do servidor público em geral, os ritos adotados, os prazos, as penalidades e os recursos, constatando-se que o servidor público temporário responde pelos atos ilícitos em todas as esferas: penal, civil, administrativa e por atos de improbidade. A transitoriedade na função não o exime de responsabilidades, por isso, com as devidas adaptações, está sujeito aos ônus e bônus do serviço público. Daí a necessidade de construir, com base nas características próprias dessa espécie de servidor público, um regime adaptado às especificações do vínculo especial a que se submete o servidor público temporário. Propõe-se aqui um miniprocesso disciplinar ou um processo disciplinar especial, ou uma minissindicância ou uma sindicância especial, sui generis. / This paper examines at a deeper level the disciplinary legal regime of temporary public servants. Some particularities of this kind of public agent are analyzed in order to identify the main characteristics that differentiate them from other servers thus justifying its particular legal regime. From a brief history of its origin, the presence of temporary servers has been found in the Brazilian Public Administration since 1823. Based on the study of foreign laws, the existence of servants that resemble the Brazilian temporary public servant was detected particularly in French and Portuguese laws. The temporary public servant is a kind of public servant, a genre of public agent, who exercises a public function, but does not hold a public office and is not a public employee. This type of servant is hired for a specific time to meet a temporary professional demand of exceptional public interest. As indicated by Article 37, IX of the Brazilian Federal Constitution, a regulatory law must determine the cases of employment for a pre-determined term, and there is no uniformity among Brazilian States about the legal framework adopted for temporary public servants. This study is based on the Brazilian Federal Law number 8.745/93, which governs the matter. At federal level, temporary public servants are covered by a legal regime that is similar to the administrative legal regime. They are hired via an administrative contract that resembles the statutory regime. This contract shall be governed by the observance of the principles of public service continuity, morality, impartiality, reasonableness, proportionality and motivation. Public temporary servers are subject to the administrative proceedings and through the principle of assimilation are subject to disciplinary administrative proceedings to investigate their faults, under specific terms and conditions due to their temporary bond with the Public Administration. Such administrative proceedings, however, must follow the rules of the due legal process, namely the principle of unlimited right of defense and the adversary system. The differences between the disciplinary process of the temporary server (inquiry) and the process of public servants in general are analyzed, as well as the adopted rites, deadlines, penalties and appeals, noting that temporary public employees are liable for torts in all areas: criminal, civil, administrative and acts of misconduct. The transience function does not exempt temporary public servants from liability therefore, mutatis mutandis, they are subject to all rights and obligations of public service. Hence the need to build, based on the characteristics of this kind of public servant, a regime tailored to the specifications of the special bond that undergoes temporary public service. A disciplinary mini-process, or a special disciplinary proceeding, or a small inquiry, or a special sui generis inquiry is proposed herein.
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Etude chimique et évaluations biologiques des métabolites secondaires de Gardenia urvillei et Gardenia oudiepe, Rubiaceae endémiques de Nouvelle-Calédonie : hémisynthèse de dérivés en séries cycloartane, dammarane et flavonoïde / Chemical studies et biological activities of secondary metabolites from Gardenia urvillei Montrouz. et Gardenia oudiepe Vieill. (Rubiaceae), endemic to New Caledonia : Semisynthesis of cycloartane, dammarane et flavonoid derivativesMai, Hoang Linh 01 October 2013 (has links)
L’étude chimique de l’exsudat glutineux recouvrant les bourgeons et la base des feuilles de Gardenia urvillei Montrouz. et Gardenia oudiepe Vieill., Rubiaceae endémiques de Nouvelle-Calédonie, a conduit à la détermination structurale de douze cycloartanes, neuf seco-cycloartanes, huit dammaranes et sept flavonoïdes. Parmi ces métabolites secondaires, six cycloartanes, quatre seco-cycloartanes et deux dammaranes sont des composés originaux. Les évaluations biologiques sur différentes cibles, notamment la recherche de propriétés anti-angiogéniques par déplacement du VEGF de son récepteur VEGF-R1 ou par inhibition de la polymérisation de la tubuline, ayant montré des résultats encourageants, une chimiothèque d’analogues a été hémisynthétisée. A cette fin, les composés majoritaires en séries cycloartane, dammarane, et flavonoïde, respectivement l’oudiépone A, l’hydroxydammarénone II, la santine, la 5,7-dihydroxy-3,3’,4’,5’,6-pentaméthoxyflavone et le kaempférol ont servi de points de départ à des modifications structurales ayant permis d’accéder à douze cycloartanes, deux seco-cycloartanes, trois dammaranes, un seco-dammarane et huit flavonoïdes supplémentaires. Un début de relation structure-activité a ainsi pu être décrit dans les domaines mentionnés précédemment. / Phytochemical studies of glutinous exudate covering the buds et the leaf base of Gardenia urvillei Montrouz. et Gardenia oudiepe Vieill., Rubiaceaeous species endemic to New Caledonia, have led to the identification of twelve cycloartanes, nine seco-cycloartanes, eight dammaranes et seven flavonoids. Among these secondary metabolites, six cycloartanes, four seco-cycloartanes et two dammaranes are original natural products. Biological evaluations, such as search for anti-angiogenic properties or inhibition of tubulin polymerization, have shown promising results. In order to establish the structure-activity relationships for these activities, twenty-six analogs were semisynthesized from the major isolated compounds, oudiépone A, hydroxydammarénone II, santin, 5,7-dihydroxy-3,3’,4’,5’,6-pentamethoxyflavone et kaempferol.
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English language teaching in Primary schools of the Moshaweng circuit in the Northern CapeNsamba, Asteria Nkomane 11 1900 (has links)
This study investigated the implementation of National Curriculum Statement’s English First
Additional Language in three rural primary schools in Northern Cape Province. The focus of
the investigation was on English First Additional Language learning, teaching and
assessment in grade four. The purpose was to evaluate class activities in order to determine
the level of achievement in English, and to establish whether classroom practices were being
informed by National Curriculum Statement policy for English First Additional Language.
The study employed a qualitative case study approach, using classroom observation and
document analysis research tools. The findings revealed that the learners lacked literacy
skills because they were not engaged in suitable and meaningful tasks to meet their linguistic
needs. Most activities given to the learners were irrelevant, and not age, grade and language
level appropriate. There was no evidence of communicative, text-based, reading and process
writing activities in the learners’ portfolio files. It was also discovered that teaching, learning
and assessment did not conform to National Curriculum Statement policy for English First
Additional Language and the principles of OBE methodology. Recommendations to address
the problems are proposed.
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非營利組織一般公認會計原則探討與我國私立大專院校會計制度現況分析張瑜, Chang, Yu Unknown Date (has links)
有鑑於國內非營利組織財務報表未公開,資源提供者、主管機關無法透過財務報表監督管理當局是否將資源作有效的運用,亦無法判斷非營利組織營運成果良窳及持續營運的能力。因此國內亟需制訂財務會計準則以公開財務報表,遂引發本研究參考美國非營利組織一般公認會計原則之第一項動機,國內非營利組織目前無一般公認會計原則,而由各主管機關制訂會計制度,或組織自訂會計制度,甚至無任何制度,國內私立大專院校由教育部定有會計制度規範,但其實施至今尚有多項疑義,究竟與美國之規範有何不同,遂成為本研究第二項研究動機。
本研究分成兩部分,第一部份整理美國非營利組織一般公認會計原則,並介紹美國財務會計準則委員會針對非營利組織訂定四號公報—第93號、第116號、第117號及第124號。第二部份為將國內私立大專院校會計制度與美國私立大專院校會計制度所遵守之一般公認會計原則作一整理、分析與比較,以了解國內私立大專院校會計處理的現況與可能存在的問題,並透過問卷來彙整私立大專院校可能存在的問題。
由整理非營利組織一般公認會計原則可得到三項啟示:(1)非營利組織財務會計理論為制訂財務會計準則的基礎,(2)非營利組織會計原則有三項來源,第一個來源為一般會計處理,大部分與營利組織適用相同的會計處理準則,第二個來源為財務會計準則委員會針對特定會計處理制訂之會計準則,第三個來源為資產負債表、損益表與作業活動表應適用的會計原則,(3)為增進財務報表作為績效評估工具的用途,而引進服務努力成就指標的觀念。
本研究問卷對象為會計主任、會計師與教育部官員,其中會計主任發出85份,問卷回收率為37.64%,會計師發出67份,問卷回收率為34.32%,而教育部官員發出59份,問卷回收率為33.9%,因此整體回收率為35.55%。
實證結果彙總如下:(1)受試者皆贊成固定資產應平時提列折舊,(2)目前受限於學校施行細則第43條之規定,投資之會計處理無法採行成本與市價孰低法或市價法,(3)財務報表表達資訊品質三者看法不一致,(4)非營利組織亟需制定一般公認會計原則,(5)教育部應建立成本會計制度以計算學生單位成本。
根據實證結果與美國非營利組織一般公認會計原則之整理,本研究建議(1)參考美國制訂一般公認會計準則的模式訂定國內非營利組織一般公認會計原則,(2)改進財務報表表達方式,(3)私立大專院校會計相關法令合理性探討,(4)國內會計人員與資訊使用者重視非營利組織財務資訊。
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El vidre a Mallorca entre els segles XIV i XVIIICapellà Galmés, Miquel Àngel 28 April 2009 (has links)
La Història del vidre a Mallorca entre els segles XIV i XVIII està determinada per la forta influència exercida per la vidrieria catalana i la veneciana. El marc cronològic ampli té la finalitat de precisar les continuïtats i canvis que es produeixen en l'artesanat. En aquest sentit, s'ha de destacar com un factor fonamental la presència de vidriers procedents d'Itàlia, que situen l'illa de ple en les dinàmiques que caracteritzen l'art del vidre. Per a cada època s'han situat els principals obradors, les famílies de vidriers i els sistemes de treball desenvolupats. En relació als objectes catalogats, hem constatat l'arribada d'importacions islàmiques, catalanes i venecianes. Les tipologies s'han elaborat amb les peces arqueològiques, les citacions d'inventaris de cada període i la iconografia. La investigació es tanca amb un panorama general corresponent a inicis del segle XVIII, moment d'irrupció de noves modes procedents de Bohèmia i Alemanya, que canviaran l'art del vidre a Europa. / La Historia del vidrio en Mallorca entre los siglos XIV y XVIII está determinada por la importante influencia ejercida por la vidriería catalana y la veneciana. El marco cronológico amplio tiene la finalidad de precisar las continuidades y los cambios producidos en el artesanado. En este sentido, tiene que destacarse como factor fundamental la presencia de vidrieros procedentes de Italia, que sitúan la isla en las dinámicas que caracterizan el arte del vidrio en otros territorios europeos. Para cada época se han situado los principales talleres, las familias de vidrieros y los sistemas de trabajo desarrollados. En relación a los objetos catalogados, hemos constatado la llegada de importaciones islámicas, catalanas y venecianas. Las tipologías se han elaborado con las piezas arqueológicas, las citaciones de inventarios de cada período y la iconografía. La investigación se cierra con un panorama general correspondiente a inicios del siglo XVIII, momento de irrupción de nuevas modas procedentes de Bohemia y Alemania, que cambiaran el arte del vidrio en Europa. / The history of glass in Majorca between the 14th and 18th centuries has been determined by the strong influences exerted by the catalan and venetian glassworks. The wide chronologic framework responds to the intention of specifying the continuities and changes undergone in the craftsmanship. In this sense, it must be highlighted as a fundamental fact the presence of glassmakers coming from Italy, which place the island in the midst of the dynamics characterizing the art of glassmaking. The main glassmakers, families and the working systems developed, have been placed in each period. As for the catalogued pieces, the coming of Islamic, catalan and venetian importations have been stated. Typologies have been stated with archeological pieces, inventory citations for each period and the iconography. The research concludes with a general overview corresponding to the early 18th century, the moment of the arrival of new modes coming from Bohemia and Germany, which would change the art of glass in Europe.
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