The value of proper concepts and an adjustable or adaptable personality are teaching factors to be considered in present-day education. The education for richer living must be through the main institutions of learning, the schools.

Studiens syfte är att bidra med kunskap om vilka anpassningar och strategier specialpedagoger och speciallärare använder i undervisningssammanhang för att diskutera hur klasslärare kan stödja läs- och skrivutvecklingen för elever med dyslexi. Med studien söker jag svar på hur arbetet kring elever med dyslexi ser ut samt vilken hjälp och vilket stöd lärare kan få från specialpedagog eller speciallärare. I bakgrunden presenteras information som kan vara betydelsefull vid fortsatt läsning och för att bli mer insatt i ämnet. Studien utgår från ett sociokulturellt perspektiv som presenteras i teoriavsnittet. Jag har valt att genomföra en kvalitativ studie där jag genomfört semistrukturerade intervjuer med tre specialpedagoger och två speciallärare. Studiens resultat visar på att grundorsaken till dyslexi är att eleven har en nedsatt fonologisk medvetenhet vilket ger konsekvenser på elevens stavning och avkodning. Detta kan vara betydelsefullt för klasslärare att ha kunskap om för att kunna upptäcka om eleven har dyslexi. För att veta om en elev har dyslexi genomförs en kartläggning av elevens fonologiska medvetenhet av skolans specialpedagog för att se om det finns indikationer till dyslexi. Arbetssätten ser snarlika ut för elever med dyslexi och för elever med läs- och skrivsvårigheter. Vad som oftast skiljer sig är kompenserade verktyg i form av surfplatta eller dator. Det visar sig även att elever med dyslexi kan träna på sina svårigheter men behöver hitta strategier för att utvecklas. I resultatet presenteras också att det är betydelsefullt att arbeta med Bornholmsmodellen i förskoleklass. Detta gynnar alla elever men framförallt elever med dyslexi då de tidigt får träna på den fonologiska medvetenheten med hjälp av språklekar. Trots att specialpedagogers roll i skolan är att arbeta för eleven och speciallärare med eleven är de sällan i klassrummet men de kan träffa eleven för intensiva träningsperioder och exempelvis ge klassläraren stöd i form av tips på anpassningar och insatser och utvärdera dessa. Det finns inte bara ett specifikt arbetssätt som passar alla elever med dyslexi. Alla elever är olika och undervisningen bör individanpassas efter den enskilde elevens förutsättningar. Om undervisningen individanpassas blir klassrummet inkluderande. Det ger goda förutsättningar att ha en skola för alla vilket grundskolans läroplan fastslår (Skolverket, 2016). / The purpose of the study is to provide knowledge of the adjustments and strategies special pedagogues and remedial teachers use in teaching contexts to discuss how class teachers can support reading and writing development for pupils with dyslexia in the classroom. With this study, I want to find answers about how the work around dyslexia pupils looks like and what assistance and support class teachers can receive from special pedagogues or remedial teachers. In the background, information is presented that may be of importance for the understanding of the study. The study is based on a socio-cultural perspective which is presented in the theory section. I have chosen to implement a qualitative study in which I used semi-structured interviews with three special pedagogues and two remedial teachers. The study's results indicate that the primary cause of dyslexia is that the pupil has a reduced phonological awareness, which has consequences for the pupil's spelling and word decoding. To know if a pupil is dyslectic, a pedagogical survey is conducted by the school´s special pedagogue to see if there are indications of dyslexia. The methods used in literacy teaching are similar to pupils with dyslexia and for pupils with reading and writing difficulties. What most often differ are compensatory tools in the form of iPad or computer. It also turns out that pupils with dyslexia can practice their difficulties but need to find strategies to develop them. It is also presented in the result that it is fruitful to work with the “Bornholmsmodellen” in pre-school class. This favors all pupils, but especially pupils with dyslexia, as they can train the phonological awareness early by using games about language. Although the role of special pedagogues in the school is to work for the pupil and remedial teachers with the pupil, they are rarely in the classroom but they can meet the pupil for intense training periods and, for example, giving the class teacher support in the form of tips on adjustments and interventions and evaluate these. There is not one specific way of working that fits pupils with dyslexia. All pupils are different and the teaching should be individualized according to the individual pupil's conditions. If the teaching is individualized, the classroom will be inclusive, this assume good conditions for having a school for all kind of pupils which Sweden’s elementary school's curriculum establishes (Skolverket, 2016).

This paper aims at providing a comprehensive overview of existing literature on the topic of comparability adjustments. Based on existing literature the most commonly used adjustments can be categorized in two broad categories: "accounting and financial risks adjustments" and "strategic/market adjustments". With the exception of working capital adjustments, the lack of guidance and recognized standardized application will quite possibly lead to continued discrepancies in their use. Taxpayers continue to struggle with the immense amount of documentation as well as justification requirements when it comes to adjustments, as there is no clear path to follow and very few practical application examples, which would unify the application of adjustments. As seen, even though the topic of comparability adjustments has been around since before the first version of the OECD TP Guidelines, the topic is yet to be fully explored in both official guidance as well as literature, research and especially practical tools. / Series: WU International Taxation Research Paper Series

A Reforma Psiquiátrica brasileira defende o tratamento não asilar para indivíduos diagnosticados com transtornos mentais severos e/ou persistentes, principalmente através dos Centros de Atenção Psicossocial (CAPS). Esta pesquisa propõe mostrar como se dá a dinâmica dos ajustamentos primários e secundários em uma unidade CAPS, levando em consideração as interações sociais e os discursos produzidos na instituição. Para isso, é utilizada a técnica de observação participante e a análise de documentos formais e informais. O diálogo teórico principal é com a produção de Erving Goffman e é tomado como contraponto o trabalho de Michel Foucault. Existem dois fatos que chamam a atenção na unidade pesquisada: o ativismo da equipe técnica e a obrigação de aprovação da pesquisa por um Comitê de Ética relacionado ao Ministério da Saúde. Verifica-se que a participação dos usuários modificou a forma como se dão as relações sociais na instituição. Em instituições não totais que buscam respeitar os direitos humanos, como o CAPS, há controle social e, consequentemente, resistência. O controle social imposto pela instituição gera, por parte dos pacientes, a necessidade de defender seus self dessas violações mesmo que esses possam ser consideradas mais sutis, em comparação com a realidade de um hospital psiquiátrico. Acredita-se que a fronteira entre os ajustamentos primários e secundários se tornou mais conflitiva e que essas questões foram reformuladas devido à participação dos usuários na instituição, o que leva a instituição a constantemente fazer acordos com os pacientes para manter o controle da instituição. Ao verificar na instituição os ajustamentos e as relações de poder através das interações e dos discursos dos atores sociais, pode-se dizer que uma característica nova na instituição CAPS, em relação ao hospital psiquiátrico, é a participação dos usuários na instituição e essa mudança produz acordos e conflitos entre usuários e membros da equipe multiprofissional. / The Brazilian Psychiatric Reform advocates non-asylum treatment for individuals diagnosed as suffering from severe and/or persistent mental disorders, mainly through the Psychosocial Care Centers (CAPS). This research proposes to show how the dynamics of primary and secondary adjustments occurs in a CAPS unit, taking on account the social interactions and the discourses produced in the institution. For that, it is used the participant observation technique and the analysis of formal and informal documents. The main theoretical dialogue is with the production of Erving Goffman and it is taken as counterpoint the work of Michel Foucault. There are two facts that draw attention in the unit researched: the activism of the psy staff and the obligation to have the research approved by an Ethics Committee related to the Ministry of Health. It is verified that the participation of the users modified the way in which the social relations in the institution take place. In non-total institutions that seek to respect human rights, as the CAPS, there are social control and, consequently, resistance. The social control imposed by the institution generates on the part of the patients the need to defend their self from these violations even if they can be considered subtler, when compared to the reality of a psychiatric hospital. It is believed that the boundary between primary and secondary adjustments has become more conflicting and that these issues have been reformulated due to the participation of the users in the institution, which leads the institution to constantly make agreements with the patients to maintain the control of the institution. When verifying in the institution the adjustments and the power relations through the interactions and the discourses of the social actors, it can be said that a new feature at the CAPS institution, in relation to the psychiatric hospital, is the participation of the users in the institution and this change produces agreements and conflicts between users and members of the multiprofessional staff.

Este estudo teve como objetivo caracterizar a capacidade de estabilização da coluna frente a perturbações de equilíbrio em uma população com dor lombar. Estudos revelaram uma préativação dos músculos estabilizadores do tronco de forma a preparar a coluna para a perturbação resultante de momentos reativos associados. Entretanto, esta reação de estabilização postural apresentou-se atrasada ou mesmo ausente em portadores de dor lombar. Apesar de conhecida esta alteração postural nesta população, o padrão de recrutamento muscular, ou seja, suas sinergias em indivíduos com dor lombar ainda são limitados. Este estudo teve como objetivo avaliar o padrão de atividade muscular em indivíduos com dor lombar. Foram realizadas 4 tarefas diferentes capazes de produzir alteração postural em diferentes condições: alcance anterior, alcance lateral, flexão dos ombros e sobrecarga repentina. Foram feitas as coletas dos sinais eletromiográficos dos músculos multífido, reto abdominal, vasto medial, bíceps femoral, tibial anterior, gastrocnêmio medial e deltóide anterior e médio, simultaneamente ao uso do acelerômetro. Os resultados mostraram maior ativação em todas as tarefas de DA e BF no APO. Os Índices R e C sofreram efeito da articulação e do grupo; entretanto, não houve efeito dos ajustes. Os Índices tiveram maior intensidade no grupo DOR e na articulação do joelho.Tanto os valores de RMS quanto inibição recíproca e coativação foram maiores no grupo dor. Este estudo pode concluir que independente da tarefa realizada, a modulação do movimento foi a mesma em todas as fases e em ambos os grupos Dor e Controle. Desta forma, uma melhor investigação sobre a coordenação e sinergia muscular se faz necessária para a melhor compreensão das variáveis do movimento e sua relação com os mecanismos de lesão da coluna lombar / This study aimed to characterize the ability to stabilize the spine on isturbance of equilibrium in a population with low back pain. Studies had revealed a pre-activation of the stabilizing muscles of the trunk in order to prepare the column for the disturbance resulting from reactive moments associated. However, the postural stabilization is delayed or even absent in patients with low back pain. Despite this known postural change in this population, the pattern of muscle recruitment, ie, their synergies in subjects with low back pain are still limited. This study aimed to evaluate the pattern of muscle activity in individuals with low back pain.. The subjects did four different tasks that can produce postural change under different conditions: prior range, reach, lateral flexion of the shoulders and sudden overload. The electromyographic of muscle multifidus, rectus abdominis, vastus medialis, biceps femoris, tibialis anterior, medial gastrocnemius and anterior and middle deltoid was recorded and so the accelerometer. The results showed greater activation in all tasks of DA and BF in the APO. The indices R and C were affect by the joint and group although there was no effect by the adjustments. The indices R and C were higher in the PAIN group and knee. RMS values, coactivation and reciprocal inhibition were higher in pain. This study had concluded that the modulation of movement was the same at all postural adjustments and in both groups (Pain and Control). Therefore, futures researchers about muscular coordination and synergy is needed to better understand the variables of the movement and its relation to the mechanisms of injury to the lumbar spine

This Thesis deals with the problematic of accounts receivable from legal, accounting and tax perspectives. In the first chapter there is mentioned a basic definition of receivables with focus on receivables arising from the customer-supplier relationships. The work also describes the way of their recording in the accountancy, related evidence and their valuation. The second and third chapter is devoted to the most frequent methods of securing receivables and eventual option of overdue debt collection. In the last separate chapter there is solved possibility of reduction their value through the creation of adjustments and one-time impairment of receivables. The whole work is supplemented by practical examples of accounting cases.

This thesis examines especially the area of accounting adjustments for the purpose of use of EVA value concept. Adjustments are examined for financial statements prepared under IFRS and CAS. The thesis concentrates particularly on fair value revaluation of assets and liabilities, capitalization of expenses with investment character, leasing and goodwill. Objective of this thesis is to analyze the EVA value concept, update this topic with the foreign literature and to provide recommendations for performing these adjustments. This thesis concerns also about the general examination of the enterprise value, impact of expectations or division of the enterprise value on current operations value and future growth value.

A Reforma Psiquiátrica brasileira defende o tratamento não asilar para indivíduos diagnosticados com transtornos mentais severos e/ou persistentes, principalmente através dos Centros de Atenção Psicossocial (CAPS). Esta pesquisa propõe mostrar como se dá a dinâmica dos ajustamentos primários e secundários em uma unidade CAPS, levando em consideração as interações sociais e os discursos produzidos na instituição. Para isso, é utilizada a técnica de observação participante e a análise de documentos formais e informais. O diálogo teórico principal é com a produção de Erving Goffman e é tomado como contraponto o trabalho de Michel Foucault. Existem dois fatos que chamam a atenção na unidade pesquisada: o ativismo da equipe técnica e a obrigação de aprovação da pesquisa por um Comitê de Ética relacionado ao Ministério da Saúde. Verifica-se que a participação dos usuários modificou a forma como se dão as relações sociais na instituição. Em instituições não totais que buscam respeitar os direitos humanos, como o CAPS, há controle social e, consequentemente, resistência. O controle social imposto pela instituição gera, por parte dos pacientes, a necessidade de defender seus self dessas violações mesmo que esses possam ser consideradas mais sutis, em comparação com a realidade de um hospital psiquiátrico. Acredita-se que a fronteira entre os ajustamentos primários e secundários se tornou mais conflitiva e que essas questões foram reformuladas devido à participação dos usuários na instituição, o que leva a instituição a constantemente fazer acordos com os pacientes para manter o controle da instituição. Ao verificar na instituição os ajustamentos e as relações de poder através das interações e dos discursos dos atores sociais, pode-se dizer que uma característica nova na instituição CAPS, em relação ao hospital psiquiátrico, é a participação dos usuários na instituição e essa mudança produz acordos e conflitos entre usuários e membros da equipe multiprofissional. / The Brazilian Psychiatric Reform advocates non-asylum treatment for individuals diagnosed as suffering from severe and/or persistent mental disorders, mainly through the Psychosocial Care Centers (CAPS). This research proposes to show how the dynamics of primary and secondary adjustments occurs in a CAPS unit, taking on account the social interactions and the discourses produced in the institution. For that, it is used the participant observation technique and the analysis of formal and informal documents. The main theoretical dialogue is with the production of Erving Goffman and it is taken as counterpoint the work of Michel Foucault. There are two facts that draw attention in the unit researched: the activism of the psy staff and the obligation to have the research approved by an Ethics Committee related to the Ministry of Health. It is verified that the participation of the users modified the way in which the social relations in the institution take place. In non-total institutions that seek to respect human rights, as the CAPS, there are social control and, consequently, resistance. The social control imposed by the institution generates on the part of the patients the need to defend their self from these violations even if they can be considered subtler, when compared to the reality of a psychiatric hospital. It is believed that the boundary between primary and secondary adjustments has become more conflicting and that these issues have been reformulated due to the participation of the users in the institution, which leads the institution to constantly make agreements with the patients to maintain the control of the institution. When verifying in the institution the adjustments and the power relations through the interactions and the discourses of the social actors, it can be said that a new feature at the CAPS institution, in relation to the psychiatric hospital, is the participation of the users in the institution and this change produces agreements and conflicts between users and members of the multiprofessional staff.

Este estudo investigou o desenvolvimento e a influência dos ajustes posturais antecipatórios na performance de um movimento direcionado a um alvo em crianças com e sem DCD. Os participantes foram divididos de acordo com três faixas etárias [faixa etária (A) de 7-8 anos (média de 7.6 anos ± 0.6 ); faixa etária (B) de 9-10 anos (média de 9.7 anos ± 0.7); faixa etária (C) de 11-12 anos (média de 11.7 anos ± 0.5). Cada grupo foi formado por crianças com DCD e crianças de desenvolvimento típico. As com DCD foram identificadas através de um percentil igual ou inferior a 5 no Teste Movement ABC. As crianças com desenvolvimento típico foram identificadas como aquelas cujo escore apresentou-se igual ou superior a 30. As crianças foram orientadas a permanecer na posição em pé e executar um movimento direcionado a um alvo. Variáveis de tempo de reação, tempo de movimento e a amplitude dos ajustes posturais antecipatórios foram examinadas em função da idade. Os resultados indicaram que as crianças com DCD foram significativamente mais lentas que as crianças com desenvolvimento típico durante a iniciação e execução do movimento direcionado a um alvo e também apresentaram um maior deslocamento lateral do centro de pressão. A análise desenvolvimental mostrou que, à medida que a criança cresce, aumenta a estabilidade postural na direção lateral e reduz os tempos de reação e movimento. Porém, crianças com DCD não alcançaram o mesmo nível de performance em comparação as crianças de desenvolvimento típico. Quando atrasos hipotéticos de idade foram calculados a partir das equações da análise de regressão, as crianças mais velhas do grupo DCD mostraram aumento destes atrasos nos ajustes posturais e diminuição destes no tempo de reação e movimento. Estes resultados dão suporte à hipótese de que os ajustes posturais antecipatórios interferem na performance do movimento. / This study investigated the development and influences of anticipatory postural adjustments on the performance of a goal-directed movement in children with and without DCD. Participants were placed into one of three age bands [age band (A) with 7 and 8 years (mean age 7.6 years ± 0.6; age band (B) with 9 and 10 (mean age 9.7 ± 0.7); age band (C) with 11 and 12 years (mean age 11.7 ± 0.5)]. Each group consisted of children with DCD and typically developing children. Children with DCD were defined as those with scores at or below the 5thpercentile on Movement ABC Test. Typically developing children were those whose scores on the test were above the 30th percentile. The children were asked to stand in right position and perform a goal-directed movement. Reaction time, movement time and amplitude of postural adjustments were examined as a function of age. Results indicated that children with DCD were significantly slower than typically developing children during the initiation and execution of the goal-directed movement and also showed a larger lateral displacement of the center of pressure. Developmental analysis showed that, as children grow up, they increase their postural stability in lateral direction and decrease their reaction and movement time. However, children with DCD do not reach the same level of performance as compared to typically developing children. When hypothetical age delays were calculated by the equations in the regression analysis, older children in the DCD group showed increasing age delays of the postural adjustments but decreasing age delays in reaction and movement time. These results support the hypothesis that anticipatory adjustments interfere in movement performance.

The purpose of this investigation was to determine the effects of a symbolic modeling procedure upon the social adjustment of socially-withdrawn seventh-grade students. The three hypotheses investigated in this study were the following. I. At the conclusion of the experimental period, the mean number of social interactions will be significantly greater for students in the experimental condition than for students in either the placebo or the control condition. II. At the conclusion of the experimental period, the social adjustment of each student in the classroom, as rated by his first-period teacher, will be significantly greater for students in the experimental condition than for students in either the placebo or the control conditions. III. At the conclusion of the experimental period, the personal social adjustment, as measured by a self-rating scale, for the students in the experimental condition will be significantly greater than for students in either the placebo or the control conditions. The following conclusions are presented as a result of this investigation. 1. The symbolic modeling procedure conducted in this study appears to be effective in increasing the frequency of social interaction of socially-withdrawn seventh-grade students even though the findings of the present study did not quite reach the desired level of statistical significance, 2. The symbolic modeling procedure conducted in this study does not appear to be effective with respect to altering the classroom behavior of socially-withdrawn seventh grade students. 3. The symbolic modeling procedure conducted in this study appears to be ineffective with respect to helping seventh-grade students achieve greater personal social adjustment.