CoordenaÃÃo de AperfeÃoamento de Pessoal de NÃvel Superior / O objetivo deste trabalho à discutir a concepÃÃo de homem em Thomas Hobbes nos trÃs pilares que compÃe sua teoria: o estado natural, o contrato e o Estado. Em primeiro lugar, se analisa a igualdade entre os homens, as trÃs causas da guerra de todos contra todos, e como compreender a relaÃÃo entre a teoria do autor e o momento histÃrico em que ele viveu. Em segundo lugar, mostra-se a concepÃÃo de contrato como produto da capacidade humana de transformaÃÃo da realidade e, ainda, a relaÃÃo entre a mecÃnica e a moral, e a uniÃo de razÃo e paixÃes em sua antropologia. Por fim, destaca-se o Estado como detentor de uma autoridade divina e, em virtude disto, a possibilidade do descumprimento, por parte do poder soberano, com a razÃo de ser do pacto entre os indivÃduos, a preservaÃÃo da vida. Pretende-se demonstrar que o pensador seiscentista concebe a condiÃÃo humana como uma trajetÃria agÃnica, na qual atà mesmo a maior garantia de paz, o Estado, apresenta a possibilidade de sÃrios inconvenientes. / The aim of this work is to discuss the concept of man on Thomas Hobbes in the three pillars that make up your theory: the state of nature, the contract and the State. First, it discusses the equality of men, the three causes of war of all against all, and how to understand the relationship between your theory and the historical moment in which he lived. Secondly, it is shown the concept of contract as a product of human capacity to transform the reality, and also the relationship between the mechanical and the moral, and the union of reason and passion in your anthropology. Finally, it analyzes the divine authority of the state and, because of this, the possibility of failure on the part of sovereign power with the rationale of the pact between individuals, which is the preservation of life. It intend to demonstrate that the seventeenth-century thinker sees the human condition as an agonizing journey, in which even the best guarantee of peace, the State, presents the possibility of serious drawbacks.

FundaÃÃo Cearense de Apoio ao Desenvolvimento Cientifico e TecnolÃgico / A imagem da infÃncia à esboÃada nas crÃnicas intituladas Para gostar de ler, histÃrica sÃrie infanto-juvenil lanÃada pelo editor Jiro Takahashi em 1977. Jà no primeiro volume, o prefÃcio propÃe um pacto de cumplicidade entre narrador e narratÃrio, este tratado pelo vocativo âAmigo estudanteâ. AlÃm disso, desde a introduÃÃo, o livro deixava claro que o seu principal objetivo era incentivar a leitura dos estudantes e nÃo ensinar gramÃtica e redaÃÃo. No Ãmbito dos Estudos Comparados, este trabalho faz um levantamento dos cinco primeiros volumes, que servem de corpus para a presente investigaÃÃo, examinados à luz da SemiÃtica Discursiva, tomando-se como base a categoria analÃtica de Estrutura polÃmica do enunciado, segundo Greimas e CourtÃs (2008). Na comparaÃÃo entre as crÃnicas dos autores da sÃrie (Carlos Drummond de Andrade, Fernando Sabino, Rubem Braga e Paulo Mendes Campos), infere-se que hà uma relaÃÃo assimÃtrica entre crianÃas e adultos, em que se estabelecem contratos unilaterais e bilaterais, ora positivos (seduÃÃo e tentaÃÃo), ora negativos (provocaÃÃo ou ameaÃa). Tal relaÃÃo à apresentada nas crÃnicas a partir das diferentes perspectivas dos escritores em questÃo, observando-se, desse modo, associaÃÃes e dissociaÃÃes no que concerne à puerÃcia, em funÃÃo do prÃprio carÃter plurifacetado da noÃÃo de infÃncia, em que se verificam as diferentes formas encontradas pelos sujeitos de convencer o outro a atingir o seu objetivo pessoal. No entanto, o viÃs da sÃrie, francamente favorÃvel aos atores infantis, subverte a pretensa assimetria imposta pela lÃgica do mundo adulto.

Выполнение строительно-монтажных работ связано со сложной системой нормативного регулирования затрат по сметной стоимости, служащих базовым показателем ценообразования и договорной политики подрядных организаций. Разработка методов, позволяющих применить единый подход к учету разнообразия условий выполнения работ по видам договоров, а также средств контроля за исполнением договорных обязательств, служит существенным фактором совершенствования финансового и налогового учета. Результаты проведенного исследования: предложена система субсчетов в составе действующих синтетических счетов по учету затрат на строительно-монтажные работы, а также по учету реализации отдельных этапов работ; обоснована целесообразность расширения функциональных обязанностей работников, осуществляющих внутренний аудит, от обычного финансового контроля до комплексного анализа учетных операций в сочетании с договорной политикой строительной организации; адаптировано использование нормативного метода для учета затрат подрядных организаций с целью повышения эффективности мониторинга отклонений от сметы при формировании финансового результата отчетного периода. / Execution of construction and installation works is associated with a complex system of regulatory regulation of costs according to the estimated cost, which serves as a basic indicator of pricing and contractual policy of contractors. Development of methods to apply a unified approach to the diversity of conditions of work in contracts, as well as means of control over execution of contractual obligations is a significant factor in the improvement of financial and tax accounting. Results of the study: - a system of sub-accounts is proposed as part of existing synthetic accounts for accounting for construction and installation costs, as well as for accounting for the implementation of individual stages of work; - the expediency of expanding the functional responsibilities of employees engaged in internal audit from ordinary financial control to a comprehensive analysis of accounting operations in combination with the contractual policy of the construction organization is justified; - adapted the use of the standard method for accounting for the costs of contractors in order to improve the effectiveness of monitoring deviations from the estimate when forming the financial result of the reporting period.

The doctoral thesis deals with an analysis and comparison of the effective protective forms for construction contracts from the perspective of the investor/contracting authority in public construction work orders according to Act No. 134/2016 Coll., on Public Procurement. The theoretical part includes the risk management of construction projects with regard to the management of the business risk. The functions of protective forms within the project life cycle are described. The legal standards and regulations related to the procurement process and the contract management between the client and the main contractor are presented. International legal standards used for construction projects in the Czech Republic and abroad are mentioned. The aim of the thesis is to investigate the current situation and to create a model of management of business risk as a methodical practical approach for the public investor. Quantitative research of the protective forms in the contracts for works was conducted. The research data consisted of a database of selected public works contracts published on the public profiles of the contracting authorities during the performance phase of contracts during the years 2011–2018. Within the data analysis, a structured database of inputs and the used protective forms was created according to the documentation of the construction work orders. Furthermore, the relationship between the estimated value of the contract and the contract price was examined. Based on the data analysis and the benchmark study the model of management of business risk was created. To optimize the selection of protective instruments in works contracts, a portfolio of effective protective forms and their recommended parameters was proposed. The quantitative analysis was complemented by the questionnaire survey method and the structured interviews with the public sector representatives. The results of the research were compared with current international practice.