Early childhood research and policy are focusing increasingly on issues of 'quality' in early childhood education. Much of the focus, however, has been on adult-generated notions of quality, with little attention being devoted to children's own views of their experience in early childhood settings. Conducted in the context of early childhood education in Singapore, this research breaks new ground by contributing children's own insights into their experience in two early childhood classrooms in Singapore. Informed by the sociology of childhood conceptualisation of child competence (James & James, 2004), the research methodology drew on the mosaic approach to researching with children used by Clark and Moss (2001), whereby children's photography, mapping and conversations were used by them to consider their early childhood settings. The findings of this study were generated, beginning with the understanding that young children have the competence to articulate their ideas using a range of symbolic literacies. They formed views and constructed theories about their preschool experiences, in particular about the teachers, the curriculum, the physical environment and friends, and gave a clear indication of what constitutes good quality in those domains. When offered a platform to discuss the issue of quality in early childhood settings, the children articulated ideas about their own best interests. This study calls for those engaged with children, to act upon the contributions offered by this group of children to our understanding of quality.

Tez (Yüksek Lisans) - Süleyman Demirel Üniversitesi, Sosyal Bilimler Enstitüsü, İktisat Anabilim Dalı, 2008. / Bibliyografya var.

Thesis (M.A.)--Miami University, Dept. of Comparative Religion, 2004. / Title from first page of PDF document. Includes bibliographical references (p.57-61).

The aim of the thesis is a framework analysis of the current situation and the use of environmental accounting in relation to sustainable development in the Czech Republic. To achieve the goal of this work were used analytical methods, content analysis, comparison and statistical data. In particular, official documents at the level of the European Union and the Czech Republic on sustainable development and environmental accounting were examined. The European Union has the main influence on the environmental accounting in the Czech Republic and Czech Republic, as a member of the European Union, therefore, act in accordance with established European objectives. Also, the institutions concerned were contacted by structured interview. The work provides a comprehensive description of the development and current state of environmental accounting in the Czech republic. Based on the findings also work provides an overall assessment of the situation and suggestions for potential improvement.

O objetivo dessa dissertação é apresentar um exercício empírico, qual seja, transformar a contabilidade nacional oficial em categorias analíticas da economia clássica/marxiana. Esse processo é baseado na metodologia desenvolvida por Shaikh e Tonak (1994). No primeiro capítulo nós apresentamos de forma sucinta os principais aspectos teóricos da distinção entre o trabalho produtivo e o trabalho não-produtivo do ponto de vista do capital. No segundo capítulo apresentamos tanto a análise crítica do sistema de contas nacionais quanto a metodologia para realizar o mapeamento da contabilidade nacional convencional para categorias clássicas/marxianas. No terceiro capítulo aplicamos esse mapeamento nas contas nacionais brasileiras. Assim, baseando-nos nos recentes desenvolvimentos da pesquisa empírica marxista, estamos aptos a calcular a taxa de mais-valia, a composição valor e material do capital e a taxa geral de lucro marxiana para os períodos entre 1990-1994, 1995-1999 e 2000-2004. / The aim of this dissertation is to present an empirical exercise of transforming the official accounts into the classical/marxian analytical framework. Our transformation procedure is based on the methodology developed by Shaikh and Tonak (1994). Initialy we briefly present the mains theoretical aspects of the distinction between productive and unproductive labour. In the second chapter, it is presented both the critical analysis of the system of national accounts and the methodology for mapping conventional national accounts into the classical/marxian categories. In the third chapter we apply this mapping methodology to the Brazilian national accounts. Therefore, based on recent developments in Marxian empirical research, we were able to calculate the rate of surplus value, the value and materialized composition of capital and the general Marxian rate of profit for the 1990-1994, 1995-1999 and 2000-2004 periods.

The dissertation discusses the judging competence of the Court of Auditors (art. 71, II, CF / 88), which is autonomous constitutional body, head of the state function of external control of public accounts. With the aim to contextualize the theme, it intends to explain the terms "control" and "external control", the institutional position of the Audit Court among the three "Powers", the legal nature of its adjudicative competence and the "administrative res judicata". Then, it tries to examine the legal standards that govern the juridical production process under the Court of Auditors, which are the standard of competence, the standard that regulates the procedure and the standard that defines the matter which is object of the decision. From the incidence main rule technique, it is explained the previous (material, spatial and temporal) and consequent (personal and relative to prestation) integrants criteria of the legal rules that impose duties and sanctions against those responsible for the management of public resources. And since the application of such standards may involve injury or threat to rights of the controlled individuals, it is also analyzed, taking into account the doctrine and jurisprudence, the question of the action limits of the Judiciary due to the existence of formal and material defects in the judgment of the Court of Auditors. / A dissertação aborda a competência julgadora do Tribunal de Contas (art. 71, II, CF/88), que é órgão constitucional autônomo, titular da função estatal de controle externo das contas públicas. Com o fito de contextualizar o tema, intenta-se explicar os termos “controle” e “controle externo”, a posição institucional da Corte de Contas entre os três “Poderes”, a natureza jurídica da sua competência judicante e a “coisa julgada administrativa”. Em seguida, busca-se examinar as normas regedoras do processo de produção jurídica no âmbito do Órgão de Contas, quais sejam a norma de competência, a norma que regula o procedimento e a norma que delimita a matéria objeto de decisão. A partir da técnica da regra-matriz de incidência, são explicados os critérios integrantes do antecedente (material, espacial e temporal) e do consequente (pessoal e prestacional) das normas jurídicas que impõem deveres e sanções aos responsáveis pela gestão de recursos públicos. E dado que a aplicação de tais normas podem implicar lesão ou ameaça a direitos dos sujeitos controlados, analisa-se também, à luz da doutrina e da jurisprudência, a questão dos limites de atuação do Judiciário em face da existência de vícios formais e de vícios materiais no acórdão do Tribunal de Contas.

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.

A expedição de medidas cautelares pelos Tribunais de Contas é assunto pouco abordado pela doutrina brasileira, apesar de contar com reconhecimento pacífico na jurisprudência pátria a respeito de sua possibilidade. Analisando o tema, averiguouse que as bases teóricas que fundamentam o provimento cautelar no processo de contas servem para sustentar, em verdade, a utilização da técnica antecipatória no âmbito das Cortes de Contas. Tal constatação permitiu a aproximação com os conceitos do processo civil a respeito do assunto, sobretudo quanto à tutela provisória. Assim, o presente trabalho buscou sistematizar cientificamente o emprego dos provimentos provisórios no processo de contas, analisando todas as competências constitucionais atribuídas aos Tribunais de Contais e relacionando-as às hipóteses e os limites da expedição desses provimentos. / The utilization of precautionary measures for the Accounts Tribunals is a topic rarely adressed by the brazilian doctrine, despite trust in the peaceful recognition in the country's jurisprudence about it's ability. Analysing the theme,it was ascertained that the theorical bases that ground the precautionary provision in the Accounts Tribunal. Such finding allowed the aproximation with the concepts of civil procedure about the theme, especially as the provisional protection. Therefor the present project had as objective systematizscientificaly the employ of the temporary provisionses in the procces of accounts analysing all the constitutionals skills assign to the Court of Auditors and relating it to the hypothesis and the limits of the dispatch of those provisionses.

Sistemas online como Facebook, Twitter, Digg, e comunidades BitTorrent (entre vários outros) oferecem um processo leve para a obtenção de identidades (por exemplo, confirmar um endereço de e-mail válido; os requisitos podem variar dependendo do sistema), de modo que os usuários possam cadastrar-se facilmente nos mesmos. Tal conveniência vem com um preço, no entanto: com um pequeno esforço, um atacante pode obter uma grande quantidade de contas falsas (ataque Sybil), e utilizá-las para executar atividades maliciosas (que possam prejudicar os usuários legítimos) ou obter vantagens indevidas. É extremamente desafiador (senão impossível) desenvolver uma única solução de gerenciamento de identidades que seja ao mesmo tempo capaz de oferecer suporte a uma variedade de usuários usando dispositivos heterogêneos e adequada para uma diversidade de ambientes (por exemplo, sistemas distribuídos de larga escala, Internet das Coisas, e Internet do Futuro). Como consequência, a comunidade de pesquisa tem focado no projeto de soluções de gerenciamento de identidades customizadas, em cenários com um conjunto bem definido de propósitos, requisitos e limitações. Nesta tese, abordamos o problema de contas falsas em sistemas distribuídos de larga escala. Mais especificamente, nos concentramos em sistemas baseados no paradigma para- par e que podem acomodar esquemas de gerenciamento de identidades leves e de longo prazo (ex., sistemas de compartilhamento de arquivos e de live streaming, sistemas de detecção de intrusão colaborativos, entre outros); leves porque os usuários devem obter identidades sem precisar fornecer “provas de identidade” (ex., passaporte) e/ou pagar taxas; e longo prazo porque os usuários devem ser capazes de manter suas identidades (ex., através de renovação) por um período indefinido. Nosso principal objetivo é propor um arcabouço para precificar adaptativamente as solicitações de identidades como uma abordagem para conter ataques Sybil. A ideia chave é estimar um grau de confiança para as solicitações de identidades, calculada como função do número de identidades já concedidas em um dado período, considerando a origem dessas solicitações. Nossa abordagem baseia-se em prova de trabalho e usa desafios criptográficos como um recurso para conter atacantes. Nesta tese, nós também concentramos esforços na reformulação dos desafios tradicionais, de modo a torná-los “verdes” e “´uteis”. Os resultados obtidos via simulação e experimentação mostraram a viabilidade técnica de usar desafios verdes e ´uteis para o gerenciamento de identidades. Mais importante, eles mostraram que caracterizar as solicitações de identidades com base na origem das mesmas constitui uma abordagem promissora para lidar com a redução substancial da disseminação de contas falsas. / Online systems such as Facebook, Twitter, Digg, and BitTorrent communities (among various others) offer a lightweight process for obtaining identities (e.g., confirming a valid e-mail address; the actual requirements may vary depending on the system), so that users can easily join them. Such convenience comes with a price, however: with minimum effort, an attacker can obtain a horde of fake accounts (Sybil attack), and use them to either perform malicious activities (that might harm legitimate users) or obtain unfair benefits. It is extremely challenging (if not impossible) to devise a single identity management solution at the same time able to support a variety of end-users using heterogeneous devices, and suitable for a multitude of environments (e.g., large-scale distributed systems, Internet-of-Things, and Future Internet). As a consequence, the research community has focused on the design of system-specific identity management solutions, in scenarios having a well-defined set of purposes, requirements, and constraints. In this thesis, we approach the issue of fake accounts in large-scale, distributed systems. More specifically, we target systems based on the peer-to-peer paradigm and that can accommodate lightweight, long-term identity management schemes (e.g., file sharing and live streaming networks, collaborative intrusion detection systems, among others); lightweight because users should obtain identities without being required to provide “proof of identity” (e.g., passport) and/or pay taxes; and long-term because users should be able to maintain their identities (e.g., through renewal) for an indefinite period. Our main objective is to propose a framework for adaptively pricing identity requests as an approach to limit Sybil attacks. The key idea is to estimate a trust score for identity requests, calculated as a as function of the number of identities already granted in a given period, and considering their source of origin. Our approach relies on proof of work, and uses cryptographic puzzles as a resource to restrain attackers. In this thesis, we also concentrate on reshaping traditional puzzles, in order to make them “green” and “useful”. The results obtained through simulation and experimentation have shown the feasibility of using green and useful puzzles for identity management. More importantly, they have shown that profiling identity requests based on their source of origin constitutes a promising approach to tackle the dissemination of fake accounts.

O objetivo dessa dissertação é apresentar um exercício empírico, qual seja, transformar a contabilidade nacional oficial em categorias analíticas da economia clássica/marxiana. Esse processo é baseado na metodologia desenvolvida por Shaikh e Tonak (1994). No primeiro capítulo nós apresentamos de forma sucinta os principais aspectos teóricos da distinção entre o trabalho produtivo e o trabalho não-produtivo do ponto de vista do capital. No segundo capítulo apresentamos tanto a análise crítica do sistema de contas nacionais quanto a metodologia para realizar o mapeamento da contabilidade nacional convencional para categorias clássicas/marxianas. No terceiro capítulo aplicamos esse mapeamento nas contas nacionais brasileiras. Assim, baseando-nos nos recentes desenvolvimentos da pesquisa empírica marxista, estamos aptos a calcular a taxa de mais-valia, a composição valor e material do capital e a taxa geral de lucro marxiana para os períodos entre 1990-1994, 1995-1999 e 2000-2004. / The aim of this dissertation is to present an empirical exercise of transforming the official accounts into the classical/marxian analytical framework. Our transformation procedure is based on the methodology developed by Shaikh and Tonak (1994). Initialy we briefly present the mains theoretical aspects of the distinction between productive and unproductive labour. In the second chapter, it is presented both the critical analysis of the system of national accounts and the methodology for mapping conventional national accounts into the classical/marxian categories. In the third chapter we apply this mapping methodology to the Brazilian national accounts. Therefore, based on recent developments in Marxian empirical research, we were able to calculate the rate of surplus value, the value and materialized composition of capital and the general Marxian rate of profit for the 1990-1994, 1995-1999 and 2000-2004 periods.