Esta tese investiga a trajetória e a produção artística do artista norueguês radicado no Paraná, Alfredo Andersen (1860-1935) a partir de uma perspectiva históricosociológica. Nascido em Kristiansand, no sul da Noruega, o pintor teve sua formação artística realizada em ateliês particulares em seu país e na Academia de Belas Artes de Copenhagen, na Dinamarca, então locais periféricos em se tratando de Europa. A análise da sua fase norueguesa auxilia na compreensão da construção de seu esquema, em particular pela presença em sua juventude do movimento nacionalista, que trouxe para o artista, de um lado, uma visão do nacional ligada ao folk e, de outro, uma forma de ver a paisagem como um elemento identitário. A tese busca reinterpretar também sua vinda para o Brasil e sua fixação em Paranaguá, comparando as condições e alternativas que se apresentavam ao artista na Europa e as oportunidades que pode ter vislumbrado no Brasil. Rapidamente acolhido pelo meio local, Andersen desenvolve uma obra vasta e é considerado pai da pintura paranaense, mito que este estudo buscou desconstruir com o apoio de uma sociologia das biografias do pintor, que trouxe à tona os principais interessados em alçá-lo a essa condição. A tese analisou os principais gêneros praticados por Andersen dentro do contexto em que foram produzidos, buscando compreender seus significados sociais, e cada um trouxe elementos do intrincado quebra-cabeças que caracterizava a sua trajetória, repleta de tensões e ambiguidades. Com a análise da retratística foi possível compreender a função que sua arte teve para as elites locais, que se aburguesavam e buscavam distinção, e um gosto local bastante conservador. Já sua obra paisagística, que o levou a ser considerado pela historiografia como um regionalista, se mostrou um terreno fértil para perceber sua relação ambivalente com o paranismo, e a construção de uma alternativa mais autoral que desenvolveu nas marinhas. Com sua experiência social marcada pela condição de estrangeiro e pelo casamento nativo, as cenas de gênero se mostraram documentos ricos para a apreensão da sua posição na cena local e configuram uma faceta pouco valorizada e talvez a mais rica do pintor. Palavras-chave: Alfredo / This thesis investigates the trajectory and the artistic production of the Norwegian painter settled in the state of Paraná, Alfredo Andersen (1860-1935) through a historicalsociological perspective. Born in Kristiansand, Norway, the artists had his artistic training held in private studios and at the Academy of Fine Arts of Copenhagen, Denmark, then peripheral when it comes to Europe. The analysis of his norwegian phase search to comprehend the construction of his schema, and also his involvement with the nationalistic movement, which brought the artist, on the one hand, a vision of the national folk and on the other, a way of seeing landscape as an element of identity. The thesis also seeks to review his migration to Brazil and his settling in Paranaguá, by comparing the conditions and alternatives that were presented to him in Europe and the opportunities that he might have seen in Brazil. His plastic services quickly found a market, and by the importance of his work he is considered the father of Paranás painting, a myth that this study sought to deconstruct through a sociology of his biographies, that brought up the main interests behind that canonization. Also, this study analyzed the main genres painted by Andersen inside the context of their production, seeking to understand their social meanings, and each one brought elements of the intricate puzzle that characterized his trajectory, full of tensions and ambiguities, specially concerning his relation with the local elites. By analyzing portraiture, it was possible to understand the role that his art had to the rising bourgeoisie, that sought distinction, and had a conservative taste. Meanwhile, his landscapes, which led to him being considered by the historiography as a regionalist, has proved a fertile ground to see his ambivalent relationship with paranismo, and the construction of an alternative solution within his marines. With his social experience marked by the condition of beeing a foreigner and by the marriage with a native, the genre scenes were rich documents to the apprehension of his position in the local field and are perhaps the richest of the painter.

According to the Swedish curriculum, teachers have an assignment to educate children to become democratic citizens. Students will develop values given in the curriculum's section, dealing with aspirational values. Teachers also have an assignment to transmit a cultural heritage. The curriculum states that education, in a deeper sense, is about to transmit a cultural heritage. This claims that the two assignments would be one and the same. This is something, taken for granted, that will be problematized in this essay, by analyzing tales written by H.C. Andersen, from a perspective of values.

This diploma thesis describes ethics in the profession of external and internal audit. It provides comprehensive overview about ethics, from the basic definitions to business ethics. It deals with audit, its history, organisations, Sarbanes -- Oxley Act and ethical relations of audit profession. It is focused on codes of ethics, auditor act and some standards on internal audit related to ethics. Thesis in its theoretical part also speaks about fraud, its basics, frauds in corporations and audit. Practical part of thesis is focused on concrete fraud cases in relation with (un)ethical behaviour of auditors. It is concerned with history and reasons of fall of Arthur Andersen. It shows its unethical behaviour on fraud examples of its clients, american corporations Enron, WorldCom, Sunbeam and Waste Management. This thesis also describes one of the latest fraud in Olympus. Czech republic is represented by the case of Czech office of Deloitte.

The merger between Arthur Andersen (AA) and Ernst & Young (EY) in Australia was announced on the 16th May 2002. The merger was the culmination of seven months of speculation and drama surrounding the future of AA, following its involvement in the collapse of Enron in the United States of America (US). With the number of Big N firms having been reduced to four, concerns were raised over the impact of the merger on the competitiveness of the Australian audit services market (Boreham, 2002; Robertson, 2002; Hamilton et al., 2008). The objective of the thesis is to evaluate the impact of the merger of AA and EY on the market for audit services in Australia. In this regard, consideration is given to two specific questions. First, whether the Australian audit services market became less competitive subsequent to the merger of AA and EY. Second, whether any benefits, either in relation to audit pricing or efficiency, accrued to the firms involved as a consequence of the merger. In order to address these objectives, the impact of the merger on Australian listed firms is examined. This was done for both the market as a whole, as well as for the clients of EY. The sample was drawn from the 1271 available firms on the Australian Stock Exchange (ASX) in 2002. The results show that the audit services market in Australia is still competitive subsequent to the merger of AA and EY. This is so, even though the changes in concentration would suggest that anti-competitive effects could be occurring. One possible explanation for these findings is that the measures of market concentration as identified in the industrial organization literature are difficult to apply to audit firms. Additionally, the lack of benefit to EY from the merger, either through increased pricing or efficiency, may simply be due to 2002 being too early for benefits to be realised, possibly due to the stickiness of audit service fees (Ferguson et al., 2005) or merger implementation issues (Lawrence and Glover, 1998).

The merger between Arthur Andersen (AA) and Ernst & Young (EY) in Australia was announced on the 16th May 2002. The merger was the culmination of seven months of speculation and drama surrounding the future of AA, following its involvement in the collapse of Enron in the United States of America (US). With the number of Big N firms having been reduced to four, concerns were raised over the impact of the merger on the competitiveness of the Australian audit services market (Boreham, 2002; Robertson, 2002; Hamilton et al., 2008). The objective of the thesis is to evaluate the impact of the merger of AA and EY on the market for audit services in Australia. In this regard, consideration is given to two specific questions. First, whether the Australian audit services market became less competitive subsequent to the merger of AA and EY. Second, whether any benefits, either in relation to audit pricing or efficiency, accrued to the firms involved as a consequence of the merger. In order to address these objectives, the impact of the merger on Australian listed firms is examined. This was done for both the market as a whole, as well as for the clients of EY. The sample was drawn from the 1271 available firms on the Australian Stock Exchange (ASX) in 2002. The results show that the audit services market in Australia is still competitive subsequent to the merger of AA and EY. This is so, even though the changes in concentration would suggest that anti-competitive effects could be occurring. One possible explanation for these findings is that the measures of market concentration as identified in the industrial organization literature are difficult to apply to audit firms. Additionally, the lack of benefit to EY from the merger, either through increased pricing or efficiency, may simply be due to 2002 being too early for benefits to be realised, possibly due to the stickiness of audit service fees (Ferguson et al., 2005) or merger implementation issues (Lawrence and Glover, 1998).

No description available.

Diss. : Bamberg : 1994. / Originally presented as the author's thesis (doctoral)-- Universität Bamberg, 1994. Bibliogr. p. 341-353.

Darbas paremtas realiais draudimo kompanijos duomenimis - išmokomis ir tarplaikiais tarp jų. Remiantis klasikiniu Sparre E.Andersen modeliu, mums pavyko atkurti draudimo kompanijos pelno dinamikos modelį. Pasinaudodami gauta formule generavome galimas situacijas su skirtingais parametrais ir ištyrėme jų įtaką. Gauti rezultatai patvirtino rizikos premijos ir pradinio kapitalo svarbą. / This work is about restoring insurance company‘s profit model. We had data consisting of claims and date of claims appearing. We managed to found appropriate density function. Density function was used to simulate dynamics of insurance company‘s profit with different parameters. The outcome was that ruin depends mostly on premiums rate and initial capital .

Zugl.: Bamberg, Univ., Diss., 1994.

La thèse porte sur le système tripartite de relations professionnelles du Grand Duché de Luxembourg, regroupant les autorités publiques ainsi que les organisations syndicales et patronales. Elle se pose deux questions. Dans quelle mesure on peut parler d’un modèle de relations professionnelles propre au Luxembourg ? Ce modèle relève-t-il ou non du type consociatif tel que théorisé par Arendt LIJPHART ? Il s’agit d’une étude de cas portant sur un seul pays.La thèse est divisée en six chapitres. Le premier présente le Luxembourg et ses relations professionnelles. Le second porte sur l’évolution de deux institutions importantes des relations professionnelles. Le troisième présente les théories mobilisées dans le cadre de la thèse. Les chapitres 4, 5 et 6 consistent en une analyse des principaux éléments de la théorie de LIJPHART appliquée aux relations professionnelles tripartites luxembourgeoises. Les conclusions répondent aux questions posées ci-dessus. / The thesis is about the tripartite system of professional relations of the Grand Duchy of Luxembourg, amalgamating the public authorities as well as the trade-union and employers’ organisations. The thesis asks itself two questions. To which extend can we speak of a model of professional relations proper to Luxembourg ? Is this model answerable or not to the consociative type as theorized by Arend LIJPHART ? It is about a case study concerning one single country. The thesis is devided into six chapters. The first one presents Luxembourg and its professional relations. The second one is about the evolution of two important institutions of the professional relations. The third one presents the theories mobilized in the scope of the thesis. The chapters 4, 5, and 6 are composed of an analysis of the main elements of the LIJPHART theory applied to the tripartite professional relations of Luxembourg. The conclusions answer the above-mentioned questions.