Essa dissertação objetiva oferecer uma contribuição acadêmica sobre o nível de transparência pública federal nos relatórios de gestão anuais e os incentivos (político, institucional, governamental, social e financeiro) associados à divulgação da informação. Aborda-se, a perspectiva do conflito de agência, assimetria informacional e public accountability na divulgação da informação pública, isto é, os gestores governamentais tendem a disponibilizar uma informação assimétrica ao cidadão. A pesquisa é empírico-analítica com regressão linear múltipla e análise de corte transversal nos relatórios de gestão de 2010 de 115 entes públicos federais. Para tanto foi construído um índice de transparência pública federal (total, obrigatório e voluntário) dicotômico (binário) e policotômico (ponderado), baseado em estudos anteriores e na legislação nacional, adaptado ao cenário brasileiro. Os resultados apontam um baixo nível de transparência pública federal (50%) dos itens de evidenciação, deficiência de compliance com as práticas de evidenciação obrigatória (80%) e baixa aderência às práticas de evidenciação voluntária (19%). Ademais se verificou uma uniformidade na divulgação da informação pública (total, obrigatória e voluntária) entre os entes públicos da administração indireta (autarquias 54% e fundações 55%), mas diferenças estatísticas significativas quando considerados estes e os entes da administração direta (órgãos públicos 46%), que tendem a divulgar menos informação. Relativo aos incentivos se observa uma relação positiva do tipo do ente (incentivo governamental), da acessibilidade (incentivo social) e da demografia de pessoal (incentivo institucional) com o índice de transparência pública federal, enquanto a burocracia pública (incentivo governamental) apresenta uma relação negativa. Todavia o porte (incentivo político), tamanho do núcleo de gestão (incentivo institucional), receita orçamentária e dependência federal (incentivo financeiro) não apresentaram relação com o índice. Assim, a contribuição do estudo é revelar o atual estágio da transparência pública dos entes públicos federais, bem como os incentivos associados, e estas informações, podem ser oportunidades de melhorias na evidenciação da informação pública nos relatórios de gestão anuais. / This study aims to provide an academic contribution in determining the federal level of public transparency in the annual reports of public entities and identify the incentives (political, institutional, governmental, social and financial) associated with it. Covers up the prospect of agency conflict, asymmetric information and public accountability in the disclosure of public information, that is, government managers tend to provide an asymmetric information to citizens. The research is empirical-analytic with multiple linear regression and adopts a cross-sectional data analysis, using 2010 annual reports of 115 federal government entities. Using a self-developed federal transparency index (total, mandatory and voluntary) dichotomous (binary) and polichotomous (weighted), based on previous studies and national legislation, adapted to Brazilian scenario. The results indicate a low level of federal public transparency (48%) of the disclosure items, partial compliance with mandatory disclosure practices (81%) and low adherence to voluntary disclosure practices (19%). In addition there was a uniformity in disclosure of public information (total, mandatory and voluntary) between the public entities of indirect administration (municipalities - 54% and foundations - 55%) but statistically significant differences when considering these and the entities of direct administration ( public agencies - 46%), who tend to disclose less information. Results from multiple regressions analysis show a positive relationship between type of entity (governmental incentive), accessibility (social incentive) and personal demographics (institutional incentive) and the federal public transparency index, while public bureaucracy (governmental incentive) showed a negative relationship. However the size (political incentive), core size management (institutional incentive), federal budget revenue and reliance on federal (financial incentive) were not related with the index. Thus, the contribution of the study is to reveal the current state of public transparency of federal government entities as well as the associated incentives, and this information may be opportunities for improvements in disclosure of public information in annual management reports.

Um método de posicionamento por GNSS (Global Navigation Satellite System) que vem se popularizando nos últimos anos é o Posicionamento por Ponto Preciso (PPP). Este método de posicionamento se utiliza de dados de apenas um receptor e requer, fundamentalmente, o uso de efemérides e correções dos relógios dos satélites precisos. O PPP nos últimos anos ganhou um impulso significativo em sua popularidade devido, principalmente, ao surgimento de serviços gratuitos de processamento on-line. Entre estes serviços on-line de processamento de PPP, destaca-se o fornecido pelo NRCan (Natural Resource Canada), denominado CSRS-PPP (Canadian Spatial Reference System – Precise Point Positioning). Nesta Tese utilizou-se o serviço canadense CSRS-PPP no processamento de um longo período de dados superior a onze anos coletados em noventa e cinco das estações da RBMC. A análise das velocidades obtidas a partir das respectivas séries temporais referentes às coordenadas diárias estimadas pelo CSRS-PPP bem como a determinação de suas coordenadas – através do PPP – referidas à época 2000.4, mostraram resultados com pequenas discrepâncias quando comparadas com os valores oficiais adotados para as estações analisadas. O problema detectado, refere-se à impossibilidade da adoção de velocidades lineares de translação no sistema cartesiano X, Y e Z, tendo em vista que na grande maioria das estações constatou-se um comportamento sazonal referente à altura elipsoidal, variação esta que afeta as translações em X, Y e Z ao longo do ano. Como solução, propõe-se a adoção das velocidades de deslocamento calculadas para coordenadas planas, particularmente as coordenadas UTM, sendo a altura elipsoidal corrigida através de modelos estabelecidos em função da variação sazonal registrada em cada uma das estações da RBMC. / A positioning method for GNSS (Global Navigation Satellite System) that has become more popular in recent years is the Precise Point Positioning (PPP). The PPP refers to the positioning method that utilizes data to only one receiver and requires fundamentally the use of ephemeris and corrections to the precise satellite clock. The PPP in recent years gained a significant boost in its popularity, mainly due to the emergence of free services online processing. Among these PPP processing on-line services, there is the one provided by NRCan (Natural Resource Canada) called CSRS-PPP (Canadian Spatial Reference System - Precise Point Positioning). In this Thesis used if the Canadian service CSRS-PPP to process data for a long period upper through eleven collected at ninety-five of RBMC stations. The analysis of the rates obtained from the respective time series relating to the daily coordinates estimated by the CSRS-PPP and the determination of its coordinates - through PPP - said at the time 2000.4, showed results with minor discrepancies compared with the official values adopted for the analyzed stations. The problem detected, refers to the impossibility of adopting linear translation speeds in the Cartesian system X, Y, and Z, considering that in most of the stations found a seasonal pattern related to the ellipsoidal height, this variation that affects translations in X, Y and Z throughout the year. As a solution, it is proposed the adoption of the forward speeds calculated for planar coordinates, particularly UTM coordinates, and the ellipsoid height corrected by established models depending on seasonal variations recorded in each of the stations RBMC.

Busca-se, por meio da presente tese, rever a natureza jurídica atribuída aos royalties do petróleo pela doutrina majoritária no Brasil, que os caracteriza como um preço público devido pelas companhias petrolíferas à União, em contraprestação a um direito de exploração de bem público, do qual este ente político detém a propriedade. Intenta-se demonstrar que se trata, na verdade, de um pagamento realizado em contraprestação à alienação de um bem público (o petróleo) ao particular, o que traz consequências profundas à forma como tais receitas serão classificadas na Lei Orçamentária Anual dos três entes federativos, bem como ao grau de restrição a sua aplicação. Aceita essa posição, os royalties passarão a ser classificados nas Leis Orçamentárias como receitas de capital, fruto da alienação de um bem público, e não mais como uma receita corrente patrimonial, decorrente da exploração de um bem público. Assim, uma vez classificados como receitas de capital, somente poderão ser aplicados em despesas de capital, ou seja, basicamente em investimentos e inversões financeiras, de acordo com o artigo 44 da Lei de Responsabilidade Fiscal, ficando vedada a possibilidade, tal qual tem sido feito, de serem utilizados no custeio da máquina pública, aplicação contrária a uma lógica de uso sustentável dessas receitas / The objective of this thesis is to review the nature of royalties given by the majority doctrine in Brazil, which characterize it as a public price payable by oil companies to the Union, in consideration of a right to explore a public good. We aim to demonstrate that it is actually a payment made in consideration for the sale of a public good (oil), which has profound consequences on how such revenues shall be classified in the Annual Budget Law of the three political entities in Brazil (Union, states and municipalities), as well as the degree of restriction to their application. Accepted our position, the royalties will be classified in Budgetary Laws as capital revenue, resulting from the sale of a public asset and not as a current revenue, due to an use of a public good. So, once classified as a capital revenue, royalties may only be used in capital expenditures, like investments, in accordance with Article 44 of the Fiscal Responsibility Law, not in current expenditures that represents an application contrary to the logic of sustainable use of these revenues

Syfte: Årsredovisningar är ett av de viktigaste informationsdokumenten som börsnoterade företag ger ut till sina aktieägare, läsbarheten i dessa blir således viktig. Det finns incitament för chefer inom företagen att vilja mörka sämre prestationer för egen vinning. Styrelsesammansättning kan även tänkas påverka ä̈sbarhet i finansiella dokument då kvinnor och män kommunicerar olika och oberoende styrelseledamöter antar en mer objektiv roll. Syftet med detta examensarbete är att utifrån årsredovisningars filstorlek undersöka om det finns ett samband mellan rapporternas läsbarhet och företagens lönsamhet, redovisade resultat samt andel oberoende och kvinnliga styrelseledamöter. Metod: Studien har genomförts med en kvantitativ metod. Data har samlats in genom innehållsanalys av årsredovisningar från företag listade på NASDAQ OMX Stockholm Large Cap. Analys av data har skett genom att en korrelationsmatris och två regressionsmodeller har skapats. Resultat & slutsats: En lägre andel oberoende styrelseledamöter samt en sämre lönsamhet visar tendenser till att vara förknippat med sämre läsbarhet i årsredovisningar. Redovisat resultat och andel kvinnliga styrelseledamöter visar inget samband med årsredovisningarnas läsbarhet. Studien visar däremot på samband mellan större företag och årsredovisningar med sämre läsbarhet. Förslag till fortsatt forskning: För fortsatta studier föreslås att flera börslistor inkluderas och även fler redovisningsår. Det skulle vara intressant att undersöka om liknande resultat hittas för olika börslistor och då skulle en jämförelse vara möjlig mellan börslistorna och även över tiden. Uppsatsens bidrag: Denna studie undersöker läsbarheten i svenska företags årsredovisningar vilket breddar tidigare studier som främst undersökt amerikanska företag. Examensarbetet bidrar också genom att relationer mellan årsredovisningars läsbarhet och finansiella prestationer samt styrelsesammansättning studeras ytterligare. / Aim: Annual reports are one of the most important documents for information from public companies to their shareholders, readability in these documents are therefor of importance. There are incentives for managers to withhold information about poorer earnings for their own benefit. The board may also potentially affect the readability of the annual report since men and women communicate in different ways and independent board members act more objective. The aim of this final thesis is to investigate if there is a correlation between readability in annual reports based on file size and earnings, net income and proportion of independent and female board members. Method: This study was conducted by a quantitative method. Data have been collected through content analysis of annual reports from companies listed on NASDAQ OMX Stockholm Large Cap. Analysis of the data was done by a correlation matrix and two multiple regressions. Result & Conclusions: A lower proportion of independent board members and lower earnings tend to be associated with annual reports that have lower readability. Net income and proportion of female board members shows no association with readability of the annual reports. However, this study concludes that larger companies are related to annual reports that have lower readability. Suggestions for future research: For future research we suggest that more stock exchange lists are included and also more different years. It would be interesting to investigate whether similar results are found for different exchange lists and that would make a comparison possible between the exchange lists and also over time. Contribution of the thesis: This study examines the readability of annual reports issued by Swedish companies, which broadens previous studies that have primarily examined US companies. The thesis also contributes since readability in annual reports related to financial performance and board composition is further studied.

Aktivitäten und Publikationen des Institut für Meteorologie der Universität Leipzig für 2005

Annual Average Daily Traffic (AADT) is a critical input to many transportation analyses. By definition, AADT is the average 24-hour volume at a highway location over a full year. Traditionally, AADT is estimated using a mix of permanent and temporary traffic counts. Because field collection of traffic counts is expensive, it is usually done for only the major roads, thus leaving most of the local roads without any AADT information. However, AADTs are needed for local roads for many applications. For example, AADTs are used by state Departments of Transportation (DOTs) to calculate the crash rates of all local roads in order to identify the top five percent of hazardous locations for annual reporting to the U.S. DOT. This dissertation develops a new method for estimating AADTs for local roads using travel demand modeling. A major component of the new method involves a parcel-level trip generation model that estimates the trips generated by each parcel. The model uses the tax parcel data together with the trip generation rates and equations provided by the ITE Trip Generation Report. The generated trips are then distributed to existing traffic count sites using a parcel-level trip distribution gravity model. The all-or-nothing assignment method is then used to assign the trips onto the roadway network to estimate the final AADTs. The entire process was implemented in the Cube demand modeling system with extensive spatial data processing using ArcGIS. To evaluate the performance of the new method, data from several study areas in Broward County in Florida were used. The estimated AADTs were compared with those from two existing methods using actual traffic counts as the ground truths. The results show that the new method performs better than both existing methods. One limitation with the new method is that it relies on Cube which limits the number of zones to 32,000. Accordingly, a study area exceeding this limit must be partitioned into smaller areas. Because AADT estimates for roads near the boundary areas were found to be less accurate, further research could examine the best way to partition a study area to minimize the impact.

The participation of children and young people (CYP) in decisions affecting them is high on the political agenda. CYP with special educational needs (SEN) in the form of social, emotional and behavioural difficulties (SEBD) continue to be under-represented in the literature with regard to participation and sharing their views. CYP with a statement of SEN must be formally reviewed on an annual basis, which is referred to as the annual statement review (ASR). The current research investigates how CYP with SEBD are presently participating in this formal and regular process that involves reviewing, decision-making and planning around their individual needs. A multiple case study was carried out, which involved two educational provisions, a resource based provision and a special provision, both for CYP with SEBD. Participants included the special educational needs coordinator (SENCo) in each provision, two CYP from the resource based provision, and one CYP from the special provision. Each of the three CYP were the focus of each individual case, with the two CYP from resource based provision being in Key Stage 2 and the individual CYP in special provision in Key Stage 4 of the National Curriculum. Main methods of data collection were semi-structured interview and observation throughout the ASR process. Data was analysed using thematic and content analysis. From a critical realist perspective, the investigation revealed that current practice to enable CYP with SEBD to participate in their ASR was found to be good, although it was proposed it could be better. This overall finding is based on the perspective that CYP should have the opportunity to make an impact on the ASR process as well as the outcome through decision-making, no matter how small the decision is that they are involved with. This was not always the case in the current practice examined in the study, more so with the younger CYP attending the resource based provision. The findings contribute to developing a good practice model for schools to support CYP with SEBD to effectively participate in review, decision-making and planning around their needs in statutory processes. A further research opportunity would be to investigate such practice in specialist provision for CYP with SEBD on a wider scale by using the survey design, to consider the current findings in a wider context.

The thesis deals with the verification the financial statements of the selected company. The aim of this thesis is to characterize the methods that the auditor performs during his work and subsequently to apply the theoretical basis for the practical demonstration of the audit in the particular company. Methodical part explains the concept of audit, audit objectives and describes historical development of audit. The following chapters include information about legislation of the audit and procedures for verifying the financial statements. The second part of the thesis is the practical part which includes the presentation of the company itself and subsequent application of the theory to DACHSER Czech Republic co.

The theoretical part of the diploma thesis is focused on the definition of accounting information, namely the financial statements and annual reports. Attention is also paid to the accounting principles and requirements which are placed in preparation and publication of financial statements, then the possible sanctions threatened in the event of default this legal responsibility. The practical part is focused on companies that the financial statements and annual reports not published. The practical part is based on own research of the commercial register and the questionnaire research.

Aktivitäten und Publikationen des Institut für Meteorologie der Universität Leipzig für 2002