Introdução: o consumo de medicamentos cresce a cada ano no mundo inteiro e os gastos com estes produtos comprometem grande parte do orçamento doméstico das famílias brasileiras. Sabe-se que as mulheres consomem mais medicamentos que os homens e quando estão grávidas esta prática também é bastante comum, com prevalências variadas, porém expressivas. Objetivos: descrever e comparar a aquisição de produtos farmacêuticos realizada por gestantes, não-gestantes, lactantes e homens, avaliando qual o impacto da gestação na aquisição de medicamentos. Métodos: estudo transversal de base populacional, realizado a partir dos dados disponíveis na Pesquisa de Orçamentos Familiares (POF) 2002-2003/ IBGE. A pesquisa foi realizada entre julho de 2002 e junho de 2003 e o desenho da amostra foi estruturado para propiciar a publicação de resultados para todo o Brasil. Os dados foram obtidos através de aplicação de questionários específicos sob a forma de entrevista. As informações referentes aos moradores e às despesas individuais com produtos de saúde foram analisadas no programa SPSS 13.0. Resultados: 34,8% da população pesquisada adquiriu algum produto farmacêutico nos 30 dias anteriores à entrevista. As lactantes foram as que mais adquiriram produtos farmacêuticos com 58,4%, seguidas por 53,2% das gestantes, enquanto 29,7% dos homens e 39% das mulheres adquiriram algum produto. As gestantes adquiriram aproximadamente cinco vezes mais vitaminas e antianêmicos do que as outras mulheres. As mulheres nãogestantes gastaram mais dinheiro com medicamentos em todas as idades, já entre 15 e 35 anos as lactantes o fizeram. As gestantes, por sua vez, tiveram um gasto médio proporcional à renda líquida mensal cerca de 45% maior do que as não-gestantes entre 15 e 35 anos.Analisando o gasto médio proporcional à renda líquida mensal estratificado por quintis de renda entre 15 e 35 anos, foi observado que no primeiro quintil, onde se encontram os mais pobres, as gestantes gastaram 40% a mais que as não-gestantes com produtos farmacêuticos, enquanto no quintil 5, onde se encontram os mais ricos, as gestantes gastaram 25% menos que as não-gestantes com a aquisição destes produtos. Conclusão: a gestação leva a mudanças no perfil de aquisição de medicamentos e quanto menor a renda das pessoas, maior o impacto da gestação na aquisição de medicamentos e, por conseqüência, maior o impacto no orçamento e na qualidade de vida das gestantes. / Introduction: medicine’s consumption grows in the whole world every year and the expenses with these products compromise a big amount of the Brazilian families’ budget. It is known that women consume more medicines than men and when are pregnant this practice is also very common and its prevalence may vary but is certainly expressive. Objectives: to describe and compare the purchase of pharmaceutical products by pregnant, non pregnant, breastfeeding women and men, evaluating the impact of pregnancy on medicines’ purchase. Methods: population based study with data available from the Survey on Household Budgets (POF). The research took place between july 2002 and june 2003 and the sample design allows results’ publication for the whole country. The data was obtained by interview with the families and was analyzed in the SPSS 13.0 program. Results: during the research period 0,8% of the population was pregnant, the majority had white skin and more than 30% had few years of study. 34,8% of the population (61.107.726) had purchased at least one medicine on the 30 days before interview. The breastfeeding women purchased more medicines (58,4%), followed by 53,2% of pregnant women, while 29,7% of the men and 39% of non pregnant women purchased at least one medicine. Pregnant women purchased about five times more vitamins and antianemics than non pregnant women. Women expend more money with medicines in all ages, but between 15 and 35 years old the brestfeeding did it. The pregnants had an income’s proportion expense about 45% bigger than women between 15 and 35. Analyzing the average expense and the income’s proportion expense by income level between 15 and 35 years old, we notice that in the first and poorest level pregnant women expend 40% more than non-pregnant women with the purchase of medicines, as while as in the last and richest income level pregnant women expend about 25% less than non-pregnant women with these products. Conclusion: pregnancy leads to changes in the medicines’ purchase profile, and the smallest is the income, the higher is the impact of pregnancy in the purchase of medicines and, by the way, higher is the impact on these pregnant`s budgets and life quality.

The diploma thesis is focused on the issues of controlling and plans and budgets in selected company Bra a.s. The diploma thesis starts with the theoretical part in which is defined the issue of controlling in the company with the emphasis on plans and budgets and their functions in the company, methods of their creation and alternatives methods such as beyond budgeting and zero-based budgeting. The findings of the theoretical part of the thesis are then used in the practical part and applied to a specific company. The first is describing the introduction of a controlling position in the selected company and the introduction of an improved plan and budget system created by me. Afterwards this will be evaluated and bassed on theoretical knowledge and possible changes will be proposed.

The diploma thesis focuses on theoretical and practical aspects of cost control methodology. The effort is to introduce individual tools and methods for cost management. I introduce various instruments for cost management and outline the connections of company costs, systems of their records and their interaction in the form of cost optimization. At the beginning I explain the importance of cost, the reasons for cost management, cost management concepts and their types according to purpose. Then I focus on methodology of costs calculations and budgets as tools for operating cost control. Last section of theoretical part is focused on strategic cost management as a tool for long term cost control. Second part deals with the application of theoretical aspects in practice. This part starts with description of the methodology of cost management in the selected company and also with application of the recommendations resulting from theoretical findings. The main goal of diploma thesis will be achieved by analysing company's current situation, identifying critical problem areas and proposing steps leading to a solution suited for company's needs. The scope of work presented in the first part of the thesis will be applied on Teplospol a.s.; solutions that suit the company will be proposed.

This master’s thesis deals with the analysis of the current classification of the company costs. The theoretical introduction and the basic concepts definitions are included in the first part of the thesis. There are also explained terms of costs and costings. The second part is focused on the analysis of the current situation of the company and on the classification of the company costs. The proposals and recommendations for improving costings, which are based on analyzes and found outputs, are formulated in the final section.

Thesis (Master of Management Accounting)--Cape Peninsula University of Technology, 2019 / This study investigates the extent to which manufacturing small and medium enterprises use management accounting tools (MATs) to improve their business performance. The study was based on two MATs, namely budgeting tools and the strategic management tool (SMT), such as the balanced scorecard (BSC), which are considered critical for the sustainability of SMEs. The study was positioned within a quantitative research approach and data was collected from 82 respondents by means of a questionnaire consisting of closed-ended questions. The collected data was analysed using SPSS (version 25.0) software and presented in the form of tables, frequencies and figures, such as bar and pie charts, in order to understand the trends. The findings revealed that of the two MATs, only a few respondents used the BSC while the majority of respondents used budgeting tools. The results also indicate that certain respondents mostly used MATs, such as the BSC and budgeting tools, for improving their business performance. The BSC was perceived to be the most effective MAT, while the budgeting tools were rated second. This study suggests that some training programmes could be developed for use within the various sector education and training authorities (SETAs) which will assist in educating the SMEs‟ decision-makers on the importance of implementing MATs

Waimea Canyon is a deep V-shaped canyon on the island of Kauai, Hawaii in which the Waimea River and its tributaries flow. The shape and size of the canyon are noteworthy and unusual compared to its contemporary canyons on the Hawaiian Islands which are usually U-shaped or flat bottomed. This could be because there is significantly more physical erosion in Waimea Canyon compared to others. A water budget was created using ArcGIS Pro and data from the University of Hawaii’s rainfall and evapotranspiration atlases, as well as from the United States Geological Survey’s stream gage data. A mass flux was estimated using ArcGIS pro by creating a paleosurface from the ridge points and then finding the mass difference between todays watershed and the watershed with the paleosurface. Weathering reactions were made to model the processes in the watershed. The reactants were found from using oxide percentages of Kauai basalts and inputting them into MELTs to estimate mineralogy. The products were found by analysis of soil and water samples in the area of the Canyon. In the Waimea River watershed approximately 159 t/km2 /yr is removed, of which 56% is by physical erosion. This was compared to the V-shaped Makaweli river watershed where approximately 12% is removed by physical erosion and in the U-shaped Hanalei watershed ≈ 68% is removed. While these differences could be explained by vegetation cover, precipitation, and slope steepness it shows that there is not more physical erosion in Waimea Canyon compared to the others. Thus, the origin of the V-shape of Waimea Canyon remains unexplained.

Graphical representation for construction control information--processes such as scheduling, budgeting and RFIs--follows no formalized method. Many graphics neglect relevant information necessary to highlight trends in or relationships between processes. The principles of data graphics offer visual capabilities beyond those currently employed by the construction industry to display appropriate information in a manner that enhances comprehension of control processes. This paper describes a method that incorporates four tasks; those of structuring and filtering data, editing for density and communicating efficiently; as necessary to creating effective data graphics. In addition to an evaluation technique, these tasks are outlined in a coherent framework. Several construction control processes are then described with respect to these four tasks. Focused application of the framework to the budgeting process produces four graphics that are subsequently evaluated by industry professionals. Conclusions detailed at the end of this document draw together lessons learned from the process of creating data graphics as well as from quantitative and qualitative evaluations of the visual cost report. / Master of Science

The horticulture industry is facing limited water resources and public pressure to reduce non-point source pollution. In some circumstances, recapturing and recycling of irrigation water in horticultural nurseries can generate significant savings relative to the costs of alternative water sources and potentially reduce non-point source pollution. However, obtaining these savings may also incur substantial risk and capital cost outlays. Disease risk may increase in nurseries that implement recapturing and recycling if recycled water is not properly treated. These added costs must be compared with costs of alternative sources of water, such as municipal or well water. This study employed partial budgeting to compare irrigation water being extended or supplemented through recapturing and recycling against the most feasible alternative. On-site visits were conducted to obtain information for partial budgets and to clarify the reasoning of nurseries choosing to recycle irrigation water. The partial budgets were supplemented with sensitivity analysis with regard to the extraction cost of water and opportunity cost of land used for recapture of water. Six of eight nurseries obtained water from recapturing and recycling at a lower cost compared to a feasible alternative source. The regrading of land for maximum recapture, opportunity cost of land dedicated to a recapture pond, and the cost of municipal water were parameters that were critical to the irrigation choice. Sensitivity analysis indicated that water price and land cost had little effect on the least cost option. Irrigation recycling could be incentivized to motivate further water conservation within the horticulture industry. / Master of Science

The thesis deals with the concept of budgetary discipline and various aspects of its possible enactment in the legal system of the Czech Republic and of the European Union. The aim is to analyze the current legal regulation in this field and suggest legislative changes that could improve its existent unsatisfactory state. The first chapter provides the theoretical basis for the subsequent analysis as well as for the recommendations presented in further chapters. The concepts of budgetary law, public budgets and budgetary discipline are defined here together with the basic principles of budgetary law. The stress is put on the principle of the long-term balance of public budgets that constitutes a starting point when examining budgetary discipline. The second chapter concentrates on the regulation of budgetary discipline in the Czech Republic. Taking into consideration the current situation, when the principle of long-term budgetary balance and consequently the budgetary discipline are almost totally ignored in our legal system, I decided to focus on the analysis of drafts that have regularly appeared since the 1990s and have never passed the Parliament. Regarding the valid legal regulation I centre on expenditure frameworks which are dealt with in the law on budgetary rules. The third chapter pays...

Cette thèse de doctorat en Sciences de l’Information et de la Communication explore la question de l’engagement écocitoyen dans les commissions de quartier de Dijon. De nombreuses publications universitaires ou plus vulgarisées de différents champs de recherche (Sciences de l’Information et de la Communication, psychologie sociale et environnementale, science politique, droit, philosophie, écologie, etc.) ont investi cette question ces dernières années. Les acteurs de la question une fois définis (habitants, élus, techniciens, représentants des structures et des associations, etc.), il a été possible d’étudier différents dispositifs de la démocratie participative à Dijon. La problématique générale suivante a été choisie : « En quoi les commissions de quartier à Dijon sont-elles en tension entre dispositifs info-communicationnels de la communication publique locale et espace public restreint morcelé ? Par quel processus l’écocitoyenneté émerge-t-elle ou pas de cette tension ? » La méthodologie utilisée fut inductiviste avec de la participation observante, de la recherche-action en tant que « chercheur-embedded » puisque à la fois chercheur et conseillère municipale de Dijon, déléguée à la démocratie locale (2014-2020). / This doctoral thesis in Information and Communication Science explores the question of eco-citizen commitment in the neighborhood commissions of Dijon. Many academic or more popular publications in different fields of research (Information and Communication Science, social and environmental psychology, political science, law, philosophy, ecology, etc.) have addressed this issue in recent years. Once the actors of the question had been defined (the inhabitants, elected officials, technicians, representatives of structures and associations, etc.), it was possible to study different instances of participatory democracy in Dijon. The following question ensued : "How are the neighborhood commissions of Dijon stretched between the information-communication implementations of local public communication and fragmented, limited public space?" How does eco-citizenship emerge or not from this split? The methodology used by the author was inductivist with observant participation, research-action as field researcher since she is both a researcher and a municipal councilor of Dijon, the Delegate to local democracy (2014-2020).