Bakgrund: Redovisningsbranschen står inför en ny våg av digitalisering som enligt en framtidsrapport från Stiftelsen för Strategisk Forskning har potential att automatisera bort arbetsuppgifterna för nio av tio redovisningsekonomer. Kärnan i denna nya digitaliseringsvåg är standardisering av begrepp och procedurer som gör att behovet av manuell interaktion minskas radikalt. Informationsjättar som Facebook och Google har visat vägen för vad som går att åstadkomma genom att tagga data med beskrivande metadata. Tekniken är redan här och det framstår som något av ett mysterium varför det dröjt så länge innan denna nya informationsteknologi fått genomslag inom revisionsbranschen. Denna uppsats startar med observationen att kontoplanen är en viktig del i den standardisering som krävs för att hantera den nya digitaliseringsvågen. Syfte: Denna uppsats syftar till att belysa temat digitalisering på redovisningsområdet utifrån fallet kontoplanen BAS. Metod: Fallet kontoplanen BAS har studerats med en explorativ kvalitativ fallstudie. Fyra styrelsemedlemmar i föreningen BAS har intervjuats vilket motsvarar halva styrelsen. Utöver detta har två intervjuer gjorts för att belysa de tekniska aspekterna av att översätta konventioner från redovisningspraxis till så kallade taxonomier. Rent tekniska aspekter på programmeringsnivå behandlas översiktlig med utgångspunkt i respondenternas expertis. Resultat: Frivillighet och anpassningsbarhet är viktiga värden hos kontoplanen BAS. Flera respondenter har uttryckt att de befarar att dessa värden kan gå förlorade om kontoplanen skulle standardiseras ytterligare för att passa in i en digital taxonomi. Samtidigt finns också en medvetenhet om att den nuvarande versionen av BAS inte är slutgiltig. Det finns ett behov av att tydliggöra skillnaden mellan flexibla konton och ramkonton som krävs för att redovisningsdata ska kunna användas för att skapa korrekta rapporter till myndigheter. / Background: The accounting industry faces a new wave of digitalization which, according to a future report from the Swedish Foundation for Strategic Research, has the potential to automate the work of nine out of ten accountants. The core in this new wave of digitalization is the standardization of concepts and procedures which can reduce the need for manual interaction radically. Information giants like Facebook and Google have shown the way for what can be accomplished by tagging data with descriptive metadata. The technology is already here and it seems like something of a mystery, why it has taken so long before this new information technology gained impact in the accounting industry. This paper starts with the observation that the chart of accounts is an important part of the standardization required to handle the new wave of digitalization. Purpose: This paper aims at describing the theme digitalization in the accounting field, based on the case of the Swedish BAS chart of accounts. Method: The case Swedish BAS has been studied with an explorative qualitative case study. Four board members in the association BAS have been interviewed, which corresponds to half the board. In addition, two interviews have been made to highlight the technical aspects of translating conventions from accounting practices into so-called taxonomies. Pure technical aspects at the programming level are discussed in the light of the respondents' expertise. Results: Voluntary application and adaptability are core values of the Swedish BAS chart of accounts. Several respondents have expressed their fear that these values may be lost if the accounting plan would be further standardized to fit into a digital taxonomy. At the same time, there is also awareness that the current version of BAS is not final. There is a need to clarify the difference between flexible accounts and needed accounts required for accounting data to be used to create accurate reports to the authorities.

The aim of this thesis is to compare the theoretical results of evaluation of current accounts with the practical results of the survey. In the theoretical part were described the selected methods of multi-criteria decision analysis, that makes it possible to evaluate current accounts according to several criterias. It was also carried out a survey which aimed to identify whicg current accounts are used by respondents and what are the conditions for their use. In the practical part were a compared of theoretical and practical results. In conclusion are evaluated the best products and compiled an overview of evaluation accounts used by respondents.

Issues of the business combinations and transformations are very extensive and include legal, tax and accounting aspects. Legislation of the business combinations and transformations is subject of several laws and for complete and correct use, you need to put together all of them. This master thesis can be used as a methodical manual for business combinations and transformations.

Made available in DSpace on 2009-11-18T18:56:47Z (GMT). No. of bitstreams: 1 GECILDA.pdf: 1142558 bytes, checksum: 22d6ac530279f1269cd8a32c4d42bf41 (MD5) Previous issue date: 2009 / The aim of this dissertation is to study the contribution given by the Brazilian court of accounts, with the creation of the ombudsman on those institutions, to the exercise of the social control made by its citizens. Being considered one of the key inventions in the field of the external control of the public management, the ombudsman of the court of accounts is the most important means of control the society may use over the public management, as well as the place where the society and court of accounts might debate and get to an agreement concerning on how to spend the public asset in a way that will benefit the citizens. In order to fulfill the aim of the dissertation, the concepts of citizenship, particularly the deliberative citizenship, were recaptured, as well as the means of control in the public management and the role of the court of accounts as a participant in the external control of the public accounts. Lastly, some of the 18 ombudsman linked to Brazilian courts of account are presented in the dissertation. The Ombudsman of the Courts of Accounts of the states of Paraná and Pernambuco are emphasized once it is understood that they are in the path of transcending the concept of popular participation to the popular sovereignty, in which the debate with the society might, in a near future, decide possibly the course of the audits of those entities. / Esta dissertação objetivou estudar a contribuição dos tribunais de contas brasileiros para o exercício do controle social pelo cidadão, com a criação de ouvidorias naquelas instituições. Considerada uma das grandes inovações na área de controle externo da de ouvidoria nos tribunais de contas representa uma das principais vias de controle direto da sociedade sobre a gestão pública, bem como um espaço para o debate e o consenso em torno do objetivo comum dos tribunais e da sociedade: a boa aplicação dos recursos públicos em prol do cidadão. Para tanto, retomamos os conceitos de cidadania, em especial aquele denominado de cidadania deliberativa, de formas de controle na administração pública e o papel dos Tribunais de Contas como elementos que exercem o Controle Externo das contas públicas. Por fim, apresentamos algumas das dezoito ouvidorias existentes vinculadas a Tribunais de Contas no Brasil e destacamos a experiência das ouvidorias dos tribunais de contas do Paraná e de Pernambuco por entender que elas caminham para a transcendência do conceito de participação popular para soberania popular, no qual o debate com a sociedade poderá, num futuro próximo, estabelecer, possivelmente, os rumos das auditorias realizadas por aquelas entidades.

Submitted by FABIO MESQUITA RIBEIRO (fabio@mesquitaribeiro.com.br) on 2017-10-10T18:14:42Z No. of bitstreams: 1 Tese Mestrado - FGV.pdf: 1129098 bytes, checksum: 7b2c4b642acd5d7e8632c8d56dae0185 (MD5) / Approved for entry into archive by Thais Oliveira (thais.oliveira@fgv.br) on 2017-10-10T18:41:38Z (GMT) No. of bitstreams: 1 Tese Mestrado - FGV.pdf: 1129098 bytes, checksum: 7b2c4b642acd5d7e8632c8d56dae0185 (MD5) / Made available in DSpace on 2017-10-11T12:20:21Z (GMT). No. of bitstreams: 1 Tese Mestrado - FGV.pdf: 1129098 bytes, checksum: 7b2c4b642acd5d7e8632c8d56dae0185 (MD5) Previous issue date: 2017-09-21 / This paper aims to study in detail the invalidity regime, applicable to corporate law and, in particular, to the approval of accounts, making it possible to file a claim of liability against the trustee who acts guilty or willful misconduct in the performance of his duties. The choice of topic came after an analysis of a court decision that seems to be unfair and inappropriate. Hence, when we study the subject more often, we come to the conclusion that the question has been very little explored in our doctrine and, indeed, applied by our jurisprudence without the care and depth that we understand it should be, thus, arising the motivation for the choice of the theme. The study seeks to demonstrate that, in relation to the invalidity regime, it is not possible to speak of a modern and fairer corporate law, following the current dictates of objective good faith, without considering the application of the nullity regime, when the concrete case demand. / O presente trabalho tem por objetivo o estudo aprofundado do regime de invalidades, aplicável ao direito societário e, em especial, à deliberação de aprovação de contas, viabilizando propositura de ação de responsabilidade contra o administrador que age com culpa ou dolo no exercício de suas funções. A escolha do tema se deu após a análise de uma decisão judicial que nos pareceu injusta e descabida. Daí, ao estudar o assunto mais amiúde, chegamos à conclusão de que a questão tem sido muito pouco explorada em nossa doutrina e, deveras, aplicada por nossa jurisprudência sem o cuidado e profundidade que entendemos devida, surgindo, então, a motivação para a escolha do tema. O estudo realizado procura demonstrar que, em relação ao regime de invalidades, não é possível se falar num direito societário moderno e mais justo, seguindo os atuais ditames da boa-fé objetiva, sem pensar na aplicação do regime de nulidades, quando o caso concreto o exigir.

The theme of gift has in recent years been subject to considerable commentary in diverse disciplines including philosophy, anthropology, sociology, religious studies and literary criticism. The vast majority of these studies focus on how or whether gift can be differentiated from exchange. In this dissertation I maintain that gift is a form of giving and receiving that is distinct from exchange or commerce, and that it need not create an obligation to return or reciprocate. This gift is given unilaterally to the need of the other and results in relatedness rather than indebtedness. This essay considers the characteristics of exchange and of gift, then reviews the thought of five writers on giving/receiving and reciprocation. This is followed by an overview of the gift theme in African Traditional Religion and the Judaic and Christian traditions, and a concluding chapter summarising thoughts on gift and self-interest, sharing, need, and gratitude. / Religious Studies and Arabic / M.A.(Religious Studies)

A Pragmatic Analysis of Olunyole Idiom examines the functionality of Olunyole idioms in socio-cultural interactional contexts. The study investigates the relationship between the construction and interpretation of Olunyole idioms and the representation of the social reality as reflected in the native speakers’ (Abanyole) world view. The study employs the descriptive qualitative research design and builds on the functional approach to the study of language. The Olunyole idioms are collected from the initial sample of over 240 native speakers through language elicitation tests. The idioms collected are subjected to confirmation through ethnographic observation and questionnaires involving a further 30 native speakers. Interviews and focused discussions with a purposively selected sample of sixteen elderly native speaker informants provide further confirmation and linguistic insight into the functionality of the Olunyole idioms.framework in interrogating the role of language in social structure and organization within contextualised interactional conversations involving Olunyole idioms. The data of idiomatic expressions is analyzed into pragmatic domains that characterize the Abanyole perceptions of their world view as a speech community. It is concluded that the idioms project the people’s cultural beliefs and perpetuate the norms and values of the speakers in their mutual interactive use of language. The Olunyole idiomatic utterances regulate the people’s behaviour for harmonious co-existence. The composition and comprehension of the idioms is therefore context-dependent in realizing deliberate acts that control social interaction. The study contributes to the attempts to preserve and promote the African Languages. It is recommended that studies need to be carried out on the other systems of Olunyole idioms such as the syntactic structure. Furthermore, the investigation between idioms and other levels of indirect language could provide enriching insights in Language and Linguistics. / African Languages / D. Litt. et Phil.(African Languages)

La thèse propose une approche pluridisciplinaire, mêlant l’analyse de la topographie et la lecture minutieuse du bâti, avec relevés à l’appui, à l’exploitation de nombreuses comptabilités et des sources iconographiques. Les ensembles architecturaux profondément modifiés d’Amboise − et de ce fait très complexes à appréhender − ont en effet demandé une analyse conjointe du château et de la ville.D’une ampleur jamais encore égalée, le chantier de construction royal, initié par Louis XI en 1463, eut des répercussions immédiates sur l’économie et l’urbanisme de cette petite « ville-Pont » de 300 à 400 feux. En 1498, les chantiers étaient lancés et Amboise avait tous les atouts pour devenir une cité d’importance mais à cette date, la mort accidentelle de Charles VIII en arrêta l’essor. Toutefois, le dynamisme du chantier d’Amboise sur une quarantaine d’années constitua le laboratoire de nouvelles solutions architecturales qui influencèrent les chantiers princiers du début de la Renaissance. / This thesis presents a multidisciplinary approach, it consists in the study of topography, of buildings, thanks to layouts, and of the existing accounts and iconography. Because the architecture has changed a lot it has required analyzing both the castle and the town. From 1463, Louis XI’s huge magnificent project had repercussions on the economy and the development of this small “bridge-Town”. In 1498, the building sites were set up and the town was to become a city but Charles VIII’s unexpected death stopped its expansion. However, this dynamic building period, over 40 years, has to be considered as an experiment of new architectural forms which would impact princely buildings in the early Renaissance.

The aim of this diploma thesis is to devise general evaluation procedure of current accounts for associations and then to compare the theoretical results with the results of the questionnaire survey. The aim of the questionnaire survey is to find out what accounts the associations use and why. The theoretical part of this thesis is focused on the scientific discipline called multi-criteria decision making, its basic terminology, the methods of setting the criterions' weights and selected multi-criteria decision making methods. Finally, the associations are described according to valid legislation. In the practical part, selected accounts for specific clients are evaluated by using three multi-criteria decision making methods and the questionnaire survey is evaluated too. The conclusion is dedicated a comparison of the theoretical evaluation results with the questionnaire survey results and the author's own view of this issue. Familiarization of the author with the associations' activities during a personal meeting with them is the main benefit of this thesis for the author. The finding that the accounts of some of them are not as advantageous as they were before is the benefit for the associations. Some of them decided to visit their bank and change the account to the account recommended by the author.

O presente trabalho analisa o desempenho do Tribunal de Contas da União no que diz respeito ao controle do uso de recursos públicos federais. Mais especificamente buscou estimar o impacto de variáveis políticas e institucionais sobre a probabilidade das contas de unidades jurisdicionadas pelo TCU serem fiscalizadas e julgadas por irregularidade das contas. Considerando os limites impostos por seu desenho institucional, além da análise descritiva dos dados, modelos de dois estágios (modelo de Heckman) foram aplicados para evitar o viés de seleção provocado pelo fato de que nem todos os jurisdicionados pelo Tribunal de Contas são fiscalizados. Os resultados indicam que variáveis ligadas ao perfil político e técnico dos ministros são menos importantes para explicar a variação de desempenho do Tribunal de Contas, quando comparadas a variáveis institucionais ligadas ao tipo de iniciativa que provocou a fiscalização. Tal resultado contraria duas expectativas presentes em grande parte da literatura especializada, segundo as quais o perfil dos dirigentes do TCU e a coordenação do TCU com outras instituições seriam os fatores explicativos chaves para o padrão de desempenho da instituição. Ao contrário, os resultados sustentam a hipótese de que o sucesso da instituição no que se refere a identificar contas irregulares está mais associado ao empenho dos próprios integrantes do Tribunal de Contas, quando comparado às provocações de outras instituições autorizadas a solicitar fiscalização. / This study analyzes the performance of the Brazilian Federal Audit Court with regard to the control of federal public values. More specifically it sought to estimate the impact of political and institutional variables on the probability of the jurisdictional units accounted by TCU are audited and judged from irregular accounts. When considering the limits imposed by TCUs institutional design, in addition to the descriptive analysis of the data, two-stage models (Heckman model) were applied to avoid selection bias caused by the fact that not all the jurisdictional units are monitored. The results indicate that variables related to political and technical profile of the ministers are less important in explaining the variation in performance of the Court of Auditors, than institutional variables related to the type of initiative that triggered the inspection. This result contradicts the expectation of the literature according to which the composition of TCU\'s leaderships and coordination between TCU and other institutions would be the key factors to explain the standard performance of the institution. Rather, the results support the hypothesis that the success of the institution regarding to identify irregular accounts is more associated with the members efforts of the Court of Auditors, if compared to the initiative of other institutions authorized to request supervision.