This thesis focuses on financial planning and it's phases. It contains overview and characteristics of general financial products, which are suitable for families such as bank accounts, insurance, investment instruments and loans. Last section of this thesis contains an example, which shows application of some financial products.

Diversos estudos relacionados com o mercado de capitais têm investigado os disclosures obrigatório e voluntário, os seus efeitos e também os motivos que levam as organizações a realizá-los ou não. Entretanto, são incipientes estudos que investigam o disclosure em instituições de ensino. Nesse sentido, o objetivo desta tese é de realizar uma análise comparativa, sob a abordagem da teoria da divulgação, entre o índice de disclosure e a importância atribuída por stakeholders a informações consideradas relevantes para fins de divulgação em Instituições e Ensino Superior Filantrópicas do Brasil IESFB. O estudo desenvolve-se a partir da análise da população composta de 146 entidades cadastradas no Conselho Nacional de Assistência Social CNAS. Primeiramente foi desenvolvido o Índice de Disclosure das Instituições de Ensino Superior Filantrópicas do Brasil IDIESFB, mensurado a partir das características qualitativas de disclosure divididas em quatros grupos: (i) visão geral, (ii) desempenho dos serviços, (iii) desempenho financeiro e (iv) situação física e financeira, conforme proposta de Coy, Dixon e Tower (1993). Posteriormente, com a utilização da técnica delphi e tendo por base o estudo de Coy e Dixon (2004), buscou-se captar a percepção de stakeholders sobre quais informações eles consideram importante divulgar com relação às IESFB. Os resultados revelam a existência de um gap entre o que as IESFB divulgam e o que os participantes da técnica delphi consideram importante as IESFB divulgar. Os resultados mostram, ainda, que o índice de disclosure das IESFB, se comparado com os resultados dos períodos de 1993 e 1994, apresentados no estudo de Nelson, Banks e Fischer (2003), está acima do índice de disclosure das universidades canadenses, próximo ou igual ao das universidades da Inglaterra, País de Gales e Irlanda do Norte e bem abaixo do das universidades da Austrália e Nova Zelândia. A pesquisa também apontou que menos de 33% das IESFB realizam disclosure voluntário e que a maioria só apresenta disclosure obrigatório, indicando que são poucas, ainda, as instituições que se preocupam com a accountability pública além das exigências legais. O presente trabalho contribui para ampliar a literatura nacional e internacional sobre disclosure em instituições de ensino ao apresentar a realidade das IESFB, bem como a falta de motivação e de regulação para que as mesmas evidenciem mais suas ações, possibilitando, dessa forma, o desenvolvimento de futuras pesquisas, principalmente no que diz respeito aos motivos que levam as IESFB a não realizarem o disclosure voluntário. / Several studies related to the capital market have investigated the voluntary and mandatory disclosures, their effects and also the reasons that lead the organization to do it or not. However, they are incipient the studies that investigate the disclosure in educational institutions. In this sense, the objective of this these is to make a comparative analysis, under the accountability theory approach, between the index of disclosure and the importance given by stakeholders to information considered relevant aiming at the accountability in Philanthropic Institutions of Higher Education of Brazil - PIHEB. The study is developed from the analysis of a population of 146 entities that are drawn up a cadastre in the National Council of Social Assistance - NCSA. Firstly, it was developed the Index of Disclosure of the Institutions of Higher Education of Brazil - IDIHEB measured from qualitative characteristics of disclosure divided in four groups: (i) general view, (ii) services performance, (iii) financial performance and (iv) physical and financial situation, developed and used in the study of Coy, Dixon and Tower (1993). Farther, with the use of the delphi technique and having as basis the study of Coy and Dixon (2004), it was searched the capture of stakeholders perception about what information they consider important to account in relation to the PIHEB. The results reveal the existence of a gap between what the PIHEB account and the participants of the delphi technique consider important the PIHEB to account. The results show that the index of disclosure of the PIHEB, if compared to the periods of 1993 and 1994 results, presented in the studies made by Nelson, Banks and Fischer (2003) is above the average of disclosure of Canadian universities, near or equal to the universities from England, Wales and North Ireland and much below the index presented by the universities from Australia and New Zealand.The search also pointed that less than 33% of PIHEB prepare voluntary disclosure and that the majority only prepares mandatory disclosure, showing that are few, yet, the institutions that are concerned about public accountability beyond legal requirements.The present work contributes to broaden national and international literature about disclosure in institutions when presenting the reality of the PIHEB, as well as the lack of motivation and regulation for them to account their actions more often, making possible, in this way, the development of future research, mainly concerning the reasons that lead the PIHEB not to make the voluntary disclosure.

Jean-Baptiste Tavernier (1605-1689), aventurier français parti dès 1631 sur les routes de l’Asie, est l’une des figures majeures du Grand Siècle. Ses voyages en Asie – au nombre de six et dont il publie les relations dès 1676 – témoignent du nouvel engouement européen pour l’Asie et ses contrées exotiques et mystérieuses. Mais au-delà de ses qualités de conteur, Tavernier est avant tout un négociant : pierres de couleurs, perles, pièces de joaillerie et d’orfèvrerie, et surtout diamants provenant des fameuses mines de Golconde en Inde, tous ces objets témoignent de la richesse et de la variété des produits négociés par Tavernier. A chacune des étapes de ses périples, ses cargaisons suscitent curiosité, envie et fascination. Sa clientèle est riche et diversifiée et prouve la facilité avec laquelle Tavernier maîtrise l’art du négoce et celui de la diplomatie. Homme de son temps, acteur majeur des relations entre Orient et Occident en pleine époque de création des nombreuses compagnies des Indes orientales, témoin de l’évolution de la société et des grands conflits socio politiques du XVIIe siècle, Jean-Baptiste Tavernier reflète parfaitement l’évolution du Grand Siècle et les diversités de son approche. Quel est l’héritage de ce personnage essentiel du commerce des pierres précieuses et de l’histoire de la joaillerie ? / Jean-Baptiste Tavernier (1605-1689), a French adventurer who left for Asia in 1631, is one of the major figures of the Grand Siècle. His voyages to Asia – six in total and told thanks to his travelogues he published for the first time in 1676 – bear witness of the new European interest for the Asian continent and its exotic and mysterious cultures. But beyond his qualities as a storyteller, Tavernier was first and foremost a merchant : colored stones, pearls, items of jewelry and gold, and especially diamonds from the famous Golconda mines in India, are examples of the opulent goods bought and sold by Tavernier. At each step of his expeditions, his cargoes arouse curiosity, envy and fascination. His clients are wealthy and eclectic and prove the ease with which Tavernier másters the arts of trading and diplomacy. A man of his time, playing a major role in the forging of relations between the East and the West during the creation of the various East Indian Companies, a witness to social changes and the great sóciopolitical conflits of the XVIIth century, Tavernier’s trajectory mirrors perfectly the evolution of the Grand Siècle and the particularities of his time. What is the legacy of this essential character in the History of jewelry and the precious gemstones trade?

L'objet de cette thèse est l'édition critique des relations de captivité des religieuses de port-royal, enlevées de leur monastère le 26 août 1664 par les autorités et détenues des couvents hostiles au jansénisme. disséminées dans divers manuscrits, ces relations demeurent méconnues, car leur corpus n'a pas encore été établi même si certaines d'entre elles furent éditées en 1724. il convient donc, après avoir établi leur corpus, de procéder à leur édition critique d'après leurs copies manuscrites qui trouvent à la bibliothèque de port-royal et à la bibliothèque nationale de France. nous présenterons une typologie de ces relations, une brève biographie de leurs auteurs, ainsi qu'une étude qui mettra en lumière les fondements politiques et théologiques du combat des religieuses contre le roi et l'Eglise, tel qu'il apparaît dans ces relations. nous analyserons également la place privilégiée qu'occupent ces relations dans l'importante production littéraire de port-royal /... / From Port-Royal to Jansenism through the captivity accounts’ (the ‘Relations de Captivité’) analyses the revolt of the Port-Royal nuns. Supported by the Grand Arnauld and the port-royalist network they refused to sign the formulary which condemned Jansenius’ augustinian theology. They dared oppose Louis XIV and the Pope, who relied on the Jesuits. The nuns describe their revolt in their ‘Relations de Captivité’, prison memoirs, which are both private and collective reports. We present here the first critical edition of those accounts. Our thesis examines the various episodes of the formulary case and the grounds for the nuns’ resistance – which served the Jansenists’ interest in the XVIIIth century (the abbé d’Etemare among others) when fighting against the Bull Unigenitus. The Jansenists devised an important historiography, as did Racine, the first historian of the nuns. They set up the nuns as myth and martyrs to their cause. The ‘Relations de Captivité’ herald the XVIIIth century Jansenism, the arguments of which can be noted in the nuns’ reports. Later on the nuns’ revolt aroused the interest of historians and writers, in France as well as abroad. Sainte-Beuve, Reuchlin, and Charles Beard devoted extensive studies to the subject. Montherlant, Julien Green, Charles Bobin were touched by the poetic streak of the accounts. There is another innovative element to it : the Port-Royal nuns are a landmark in the history of women in so far as they dared assert and justify themselves by writing their own story.

Healthcare business leaders in a rural clinic setting can enhance profitability by implementing strategies to ensure timely payments. The purpose of this multiple case study was to examine strategies applied by healthcare leaders in rural clinics to improve profitability. The population included 10 rural clinic managers and billing staff from 5 rural clinics in the southwestern region of the United States. The conceptual framework for this study was Wernerfelt's resource-based value theory. Implementing Yin's multiple-step data analysis process, data from semistructured interviews were transcribed, coded, and analyzed to identify strategies used by rural clinic managers and billing staff to enhance profitability. Four primary themes emerged regarding revenue cycle management that could increase profitability, including developing effective communication between medical providers and billing staff, implementing payment plan strategies, ensuring accuracy of billing claims, and consistently reviewing open receivable accounts. The implications of this study for positive social change include insights for clinic managers in the development of strategies to increase cash from accounts receivables, which may contribute to the financial stability of the clinic and improve the provision of healthcare for citizens of the southwestern region of the United States.

[pt] O presente estudo tem por objetivo investigar a questão da (in)civilidade no ambiente de trabalho a partir da análise das explicações utilizadas na fala de profissionais de diferentes organizações empresariais. O corpus foi constituído por entrevistas individuais semiestruturadas realizadas com cinco estudantes do curso de Mestrado em Administração do IAG da PUC-Rio e cujas experiências profissionais diferem quanto ao tempo de trabalho, à área de atuação e ao tipo de organização em que atuam ou atuaram. À luz da teoria sobre accounts (Arribas- Ayllon, Sarangi E Clarke, 2011; Buttny E Morris, 2001; Matikalo, 2003; Raevare, 2010), averiguou-se o modo como os entrevistados (re)constroem os significados da (in)civilidade por meio de explicações referentes a suas manifestações, sua importância e fatores que a (des)favorecem no ambiente organizacional. Os resultados apontam não só para uma dificuldade dos entrevistados em circunscrever o significado da (in)civilidade, como também evidenciam sua crença de que certas normas de civilidade são passíveis de serem suspensas em determinados contextos de trabalho / [en] The present study aims to investigate the issue of (in)civility in the workplace through the analysis of accounts used in the speech of professionals from different business organizations. The corpus consisted of individual semistructured interviews conducted with five MBA students from IAG (PUC-Rio) whose professional experiences differ in terms of working time, area of activity and the type of organization in which they work or have worked. In light of the theory on accounts (Arribas-Ayllon, Sarangi AND Clarke, 2011; Buttny AND Morris, 2001; Matikalo, 2003; Raevare, 2010), this study examined the way interviewees (re)construct the meaning(s) of (in)civility by using accounts related to the its manifestations, its importance and the factors that encourage or discourage it in the workplace. The results indicate not only the interviewees’ difficulty in circumscribing the meaning of (in)civility, but also reveal their belief that some civility-related rules may be disregarded in certain professional contexts.

In this study, I examine how terrorism is produced and consumed in communication. Using discourse analysis, I investigate how terrorism is constituted in the accounts of four women described in online news reports as having joined, or almost joined the so-called Islamic State (IS): “Alex,” constructed as having been lonely and flirted with IS; “Khadija,” presented as a schoolteacher turned member of IS’s all-women’s brigade; Laura, described as a woman whose partner abandoned her, who met a man online, and who brought her son with her to join IS; and Tareena, referred to as a health worker who brought her child with her to join IS. My analyses address how each interview can add to our insights about becoming a woman of IS. I make four arguments. First, terrorism is mobilized through interaction. Second, the double bind is a dynamic uniquely applicable to women because becoming a member of IS can be examined as an act of gender resistance. Third, accounts of becoming a woman of IS work as rhetoric designed to prevent other vulnerable people from being recruited. Fourth, terrorism is mobilized through narrative storytelling, especially through the use of paralinguistic features in the building of accounts. By researching terrorism as communication, and focusing in particular on four women’s interviews of their recruitment experiences, this dissertation contributes to new, applicable, and actionable interventions designed to counter and prevent the violence of terrorism, as well as to research about women, terrorism, and communication.

The Commonwealth parliament's Public Accounts Committee (PAC) was established in 1913 and to the end of 1995 had produced 397 reports on government expenditure and administration, with almost all its recommendations implemented by government. However despite the Committee's prominence among the instruments parliament has used to oversight the executive, not only does it lack clear legislative authority for major areas of its activities but its specific purpose is not defined in its legislation. Among other things the latter omission renders proper evaluation of the PAC's effectiveness impossible, as objectives are a necessary prerequisite to assessment. This thesis establishes the de facto purpose of the Committee by tracing the development of standing public accounts committees generally, and by analysing the PAC's work as shown by its output of tabled reports. In that development, six evolutionary phases are identified: the PAC's roots in the move to a parliamentary control of the administration of government expenditure in Britain from the 1780s; its genesis in the 1850s with the concept of the standing public accounts committee, to be concerned with regularity and probity in government expenditure; its origins in the establishment of the British standing public accounts committee , in 1861, stressing high standards of government accounting, audit and reporting; its establishment in the Commonwealth, concentrating on information on departmental activities, efficient implementation of government programs and provision of policy advice; its re-establishment in 1951, stressing parliamentary control of government financial administration; and its operations from 1980, pressing for economic fundamentalist change in the public sector. Their output shows that in these phases the committees concerned displayed characteristic standing public accounts committee activism and independence in utilising the wording of their enabling documentation to adapt themselves to changes in their environment by pursuing a corresponding different mix of one or more of the following concurrent immediate aims: ensuring adequate systems of government accounting, audit and reporting; ensuring probity and regularity in departmental expenditure; obtaining and disseminating information on departmental activities; ensuring high standards of departmental administration and management; providing policy advice to executive government; and ensuring economic, efficient and effective government spending. Together these attributes and practices have made the PAC a parliamentary instrument of unequalled flexibility with a single continuing underlying aim - a purpose not concerning the public accounts per se, but directed at achieving high standards of management and administration in government by calling the Commonwealth's public service to account for its expenditure and activities.

Why does it always overrun the budget? Those who engage in construction engineering practice, including budgeting, contracting and construction site management, often experience additional project budgets. The business operator of the construction company will feel the pain as flesh- like when project budgets were overspent. Relating issues have not been researched to the bottom yet till now. Such as: How serious they are for overrun? What caused it? How much it will impact? And could it be comprehended then find ways to resolve? And so on. The research methods employed in this study are through questionnaire survey, interviews with professionals and the case study to collect data as the foundation of analysis and to explore various problems about discrepancies and links between budgeting and completion of settlement. According to findings of this study, the researcher will offer some suggestions to relating engineers and business operators.

No description available.