Studien utgår från tanken att musikteori kan vara ett hjälpmedel för körmedlemmar samt att kör är ett fördelaktigt sammanhang för inlärning av musikteori. Syftet med studien är att undersöka hur jag kan integrera kör och musikteori för att utveckla körmedlemmars kunskap och förmågor inom båda fält. Studiens frågeställningar är 1. Hur kan musikteori integreras i körrepetitionen som en naturlig del av körens arbete? 2. Hur kan musikteoretisk kunskap fungera som ett hjälpmedel för kören i det praktiska musicerandet? och 3. Vilka möjligheter och begränsningar finns det med att använda körsång som medel för inlärning av musikteori? Studien genomförs med en ungdomskör verksam i Svenska kyrkan under två separata undersökningstillfällen där två olika musikteoretiska områden behandlas: rytm respektive intervall och ackord. Områdena väljs med bakgrund i tidigare forskning gällande vilka musikteoretiska kunskaper som körledare anser vara viktiga för kör. Studien utgår från grundläggande idéer inom dels rytmikpedagogik som handlar om att lära med kroppen, dels comprehensive musicianship som handlar om att förena teori och praktik och att bidra med ett helhetsperspektiv på musik inom musikpedagogik. Det tillvägagångssätt som används för att utforma undersökningstillfällena består av tre huvudsakliga delar: medvetandegöra, lyssna och göra. Resultatet av studien analyseras utifrån två identifierade teman: medvetenhet och osäkerhet. De slutsatser som dras är att musikteori kan integreras på ett naturligt sätt i kör genom att utforma övningar utifrån körens aktuella repertoar. Resultatet visar att sådana övningar kan skapa större medvetenhet om musikteoretiska teman vilket kan ge kören ett bredare perspektiv på musik. Ytterligare slutsatser är att osäkerhet kan hämma körens lärande av musikteori och att utveckla körmedlemmars självständighet kan vara ett sätt för att motverka osäkerhet. Studien lyfter även vikten av säkra individer som informella ledare i kören för inlärning av musikteori samt för körens arbete generellt.

The goal of this research was to explore the relationship between the undergraduate degree profile (practical vs. liberal arts) and environmental factors (institutional and state level) at regional comprehensive universities (RCUs) from 2006-2020. Neoliberal policies have dominated the higher education environment for the last 40 years and this has increased the pressure on institutions. RCUs represent a subset of the higher education population that have historically been responsive to environmental changes. They also tend to be more tuition dependent. This study examined the changes in the degree production and funding at RCUs and utilized a fixed effects panel analysis to estimate the relationship between changes in the degree production and environmental factors at the institutional and state level. RCUs have experienced an increase in the percentage of practical arts degrees awarded and in their tuition dependence. However, tuition dependence was not shown to have a significant impact on the degree production. Several institutional factors and state factors were shown to be significantly related to increases in practical arts degree production. Institutions with the highest increases in the percentage of practical degrees also had increases in tuition revenue per (full time equivalent) FTE 12-month. At the state-level, unemployment rate, the percentage of college education people and increases in personal income were correlated with increases in practical arts production.

No / This article reports on the use of comprehensive two-dimensional gas chromatography–time-of-flight mass spectrometry (GC × GC–TOFMS) for forensic geotaphonomy application. Gravesoil samples were collected at various depths and analyzed for their volatile organic compound (VOC) profile. A data processing procedure was developed to highlight potential candidate marker molecules related to the decomposition process that could be isolated from the soil matrix. Some 20 specific compounds were specifically found in the soil sample taken below the carcass and 34 other compounds were found at all depths of the gravesoil samples. The group of the 20 compounds consisted of ketones, nitriles, sulfurs, heterocyclic compounds, and benzene derivatives like aldehydes, alcohols, ketones, ethers and nitriles. The group of the 34 compounds consisted of methyl-branched alkane isomers including methyl-, dimethyl-, trimethyl-, tetramethyl-, and heptamethyl-isomers ranging from C12 to C16. A trend in the relative presence of these alkanes over the various layers of soils was observed, with an increase in the amount of the specific alkanes when coming from the carcass to the surface. Based on the specific presence of these methyl-branched alkanes in gravesoils, we created a processing method that applies a specific script to search raw data for characteristic mass spectral features related to recognizable mass fragmentation pattern. Such screening of soil samples for cadaveric decomposition signature was successfully applied on two gravesoil sites and clearly differentiates soils at proximity of buried decaying pig carcasses from control soils.

Submitted by Janaína Senra Silva Marinho (janaina_senra@yahoo.com.br) on 2017-11-28T23:28:06Z No. of bitstreams: 1 Tese_Janaina_Senra_Silva_Marinho_FINAL.pdf: 2120737 bytes, checksum: a500813e5ede44525323eb2fc7a197a8 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2017-11-30T17:33:14Z (GMT) No. of bitstreams: 1 Tese_Janaina_Senra_Silva_Marinho_FINAL.pdf: 2120737 bytes, checksum: a500813e5ede44525323eb2fc7a197a8 (MD5) / Made available in DSpace on 2017-12-08T16:20:25Z (GMT). No. of bitstreams: 1 Tese_Janaina_Senra_Silva_Marinho_FINAL.pdf: 2120737 bytes, checksum: a500813e5ede44525323eb2fc7a197a8 (MD5) Previous issue date: 2016-08-25 / The present dissertation is organized in three studies and aims to investigate the value relevance of Comprehensive Income (CI) and Other Comprehensive Income (OCI) and OCI components from valuation, informational and forecasting perspectives compared to P&L (Profit or Loss) after the mandatory adoption of the International Financial Reporting Standards (IFRS) by Brazilian listed companies. Since FASB (Financial Accounting Standards Board, the issuing body of the United States accounting standards) and the IASB (International Accounting Standards Board, the issuing body of IFRS) required the presentation of both P&L and OCI in the Financial Statements, based on the clean surplus theory, this topic drew attention of academics and practioners around the world. Clean surplus supporters argue that the financial statements prepared in accordance with this paradigm provide more useful information to stakeholders than its alternative (dirty surplus approach). The value relevance research of accounting data aims to examine the correlation between accounting information and the information used by investors to make economic decisions. The information can be considered relevant when it influences the decision making of users of financial statements by helping them predict future cash flows and/or confirm previous assumptions. Therefore, based on clean surplus and value relevance theories, the studies provides empirical evidence of clean surplus income measure (CI) value relevance compared to dirty surplus income measure (P&L) by examining the relative and incremental association of P&L, CI, OCI and OCI components with (i) share prices and (ii) share returns. Additionally, the forecasting ability of P&L, CI, OCI and OCI components to predict future OCF (Operating Cash Flows) and future P&L is empirically examined. The present study adopts existing well-established research models on value relevance and forecasting ability of P&L, CI, OCI and OCI components and develops additional statistical models based on those theories and concepts. This dissertation analyzes hand-collected data for a sample of Brazilian companies listed on BMF&BOVESPA and comprises the period from 2010 to 2015. The results indicate that P&L is more value relevant than CI, even though CI provide value relevant information. However, the CI coefficient is lower than P&L coefficient. Although OCI does not provide incremental value relevant information, OCI components add incremental value relevant information compared to standalone P&L, especially adjustments in fair value of available-for-sale financial instruments, gains and losses from translating the financial statements of a foreign operation and adjustments in fair value of cash flow hedging instruments. The present dissertation provided additional insight to the ongoing discussion on value relevance of P&L, CI, OCI and OCI components in the research community, as well as on the standard setter level and contributed to fill, even partially, the lack of research on the issue in the Brazil.

Submitted by Elesbão Santiago Neto (neto10uepb@cche.uepb.edu.br) on 2018-04-05T19:02:03Z No. of bitstreams: 1 PDF - Valter Angelo da Silva Junior.pdf: 36791695 bytes, checksum: 273ed695189827b6fb638d73013560f2 (MD5) / Made available in DSpace on 2018-04-05T19:02:03Z (GMT). No. of bitstreams: 1 PDF - Valter Angelo da Silva Junior.pdf: 36791695 bytes, checksum: 273ed695189827b6fb638d73013560f2 (MD5) Previous issue date: 2017-06-05 / CAPES / This thesis addresses the topic of geopolitical power calculations from the Chinese perspective. A unique aspect of China's assessment of this subject is the use of an analytical tool called "Comprehensive National Power" (CNP) which aims to measure the power of countries and to rank them according to the results found. This Chinese method evaluation, in most of its variations, emphasizes political power as the basis of state power, as well as considering that these units are responsible for the configuration and definition of the International System, not the opposite the other way around. By doing so, it visualizes international relations from a different parameter of Western mainstream approaches, which are mostly based on material power and the power of structure constraint. This dissertation deals with this matter by contextualizing the reader from the initial theoretical foundations on state power and power in the Chinese context, in the presentation of the various CNP versions in China, and, finally, using the analysis method of Yan Xuetong (2008;2011) to evaluate the evolution of China's CNP in the Hu Jintao period (2003-2013). In this way, the thesis presents the relations between China's action - in the established time interval - and the CNP, aiming to identify how the country uses this in the assessment of the International System. / Esta dissertação aborda o tema de cálculos de poder geopolítico a partir da perspectiva chinesa. Um aspecto singular da avaliação da China a respeito deste tema é a utilização de uma ferramenta analítica chamada “Comprehensive National Power” (CNP) que objetiva mensurar o poder dos países e hierarquizá-los a partir dos resultados encontrados. Este método de avaliação chinês, na maioria de suas variações, enfatiza o poder político como a base do poder de um Estado, além de considerar os que estas unidades são responsáveis pela configuração e definição do Sistema Internacional, não o movimento contrário. Desta maneira visualiza as relações internacionais a partir de um parâmetro diferente das abordagens ocidentais de mainstream, baseadas no poder material e no poder do constrangimento da estrutura. A presente dissertação aborda esta matéria contextualizando o leitor desde os fundamentos teóricos iniciais sobre poder e poder estatal no contexto chinês, na apresentação das diferentes versões do CNP da China, e, por fim, utilizando o método de análise de Yan Xuetong (2008; 2011) para avaliar a evolução do CNP da China no período Hu Jintao (2003-2013). Desse modo, o trabalho apresenta as relações entre a ação da China no interregno temporal estabelecido e o CNP, objetivando identificar de que maneira o país utiliza desta ferramenta em sua avaliação do Sistema Internacional.

North American food environments have gone through dramatic shifts over the past six decades. During this period, we have witnessed the consolidation of a globalizing industrial agrifood regime, accompanied by new types of foods available and an excess of marketing. In recent years however, a growing number of scholars, environmentalists, rural organizations and consumers have highlighted the negative environmental and social impacts of this model of large scale, intensive monocultures. Another critique that has been more and more common is the lack of a comprehensive food literacy among youth populations. This thesis starts from the assumption that such knowledge is crucial to equip younger generations with the ability to understand the connections among these issues, to make conscious and informed choices and become engaged citizens, participating in transforming today’s predominantly unsustainable agrifood systems. This is essential as younger generations are the future consumers, heads of households and decision-makers in Canadian society. As such, one of the primary objectives of this research was to (re)situate the concept of food literacy amidst the many literatures while also providing an original comprehensive framework of analysis, reaffirming both its health and well-being and agrifood systems components. Consequently, and based on such assessments, the thesis offers an original and exploratory analysis of high school students’ food literacy levels. Using a mixed methods approach, it draws from qualitative and quantitative primary data resources and secondary literature to survey and compare eight groups of students in grades 9 and 10 in Ontario. Four of these groups took a food-related class and four were control groups, between two different types of food-related curricula. The research shows that a majority of the high school students who participated in the study have a basic level of food literacy. This is especially notable when including socio-environmental considerations in order to assess their level of agrifood systems’ literacy, which is the main focus and contribution that this research sought to evaluate.

Det kan vara svårt att göra korrekta bedömningar i konflikter likt Afghanistan idag. Nato har definerat insatsen i Afghanistan som en Counter-insurgency (COIN)-operation. Osäkerhetsfaktorerna är många och där skiftningar i framgångarna varierar kraftigt över tiden. Det gör också att i många fall måste det finnas parallella processer för det säkerhetspolitiska arbetet. Komplexiteten med detta har gjort att det har utvecklats multifunktionella strategier. Grundtanken är att samordna militära och civila ansatser för att nå största möjliga effekt. Syftet med uppsatsen är att belysa svårigheterna med de säkerhetspolitiska målsättningarna i en COIN-operation. Resultatet av undersökningen visar att de politiska målsättningarna måste vara tydliga och att det måste finnas en slutmålsättning (Exit Strategy). Den politiska nivån är även ansvarigt för att det finns en gemensam förståelse för vad som ska uppnås samt att samordna resurserna för bästa möjliga effekt. Ekonomiska medel är viktiga men inte självklara för att påverka utvecklingen i konflikten. Effekten av bistånd och utvecklingsarbetet är ifrågasätt p.g.a. korruption och dålig samordning. Utan tydliga målsättningar från den politiska nivån kommer det militära maktmedlet ha svårt att bidra till lösningen av konflikten då risken finns att ansträngningarna leder i fel riktning. Slutligen kan det konstateras att media har en stor inverkan på hur konflikten uppfattas och att oegentligheter kan påverka hela strategin och därmed att målsättningarna inte uppnås. / It can be difficult to make accurate assessments in conflicts like Afghanistan today. NATO has defined the operation in Afghanistan as a counterinsurgency (COIN) operation. The uncertainties are many and where the changes of success varies considerably over time. It also means that in many cases, there must be parallel processes for the security policy work. The complexity of this means it has developed multi-functional strategies. The basic idea is to coordinate military and civilian approaches to achieve maximum impact. The purpose of this paper is to highlight the difficulties of the security policy objectives in a COIN operation. The survey data shows that the political objectives must be clear and that there must be an end goal (Exit Strategy). The political aspect is also responsible for the existence of a common understanding of what is to be achieved, and to coordinate resources to best effect. Financial resources are important but not obvious to influence developments in the conflict. The effect of aid and development work is questionable due corruption and poor coordination. Without clear objectives from the political level, the military power may have difficulty in helping resolve the conflict and then the chances are that the effort will lead in the wrong direction. Finally, it is clear that the media has a huge impact on how conflict is perceived and that irregularities can affect the whole strategy and therefore that the objectives are not achieved.

A presente pesquisa objetivou verificar se medidas contábeis calculadas por meio do lucro abrangente e de seus componentes são relevantes na explicação do risco das empresas. Para isso, analisou-se amostra composta por 105 companhias brasileiras de capital aberto com ações negociadas na BM&FBovespa. Foram selecionadas empresas não financeiras com dados disponíveis no período compreendido entre o primeiro trimestre de 2011 e o primeiro de trimestre de 2015, sendo excluídas empresas com ações de baixa liquidez. Inicialmente, avaliou-se por meio de análise de estatísticas descritivas e do Teste de Wilcoxon se o lucro abrangente é mais volátil que o lucro líquido. Esta primeira hipótese de pesquisa não foi refutada e se constatou que, para as empresas que compõem a amostra estudada, a volatilidade do lucro abrangente foi 30,84% superior à volatilidade do lucro líquido, evidenciando que a análise focada única e exclusivamente no lucro líquido induziria o usuário da informação contábil a ignorar possíveis fontes de risco da empresa. Para a análise da relevância do lucro abrangente e de seus componentes na explicação do risco, foi feita análise de regressão com dados em painel por meio de oito modelos estimados, cada qual com diferentes variáveis explicativas e abordagens de risco, estimado por meio da volatilidade dos retornos das ações (risco total) e do beta de mercado (risco sistemático). Os resultados apresentados evidenciaram que a relação entre a volatilidade do lucro abrangente e o risco da empresa é superior àquela observada entre a volatilidade do lucro líquido e o risco, porém tal relação não se mostrou estatisticamente significante. Todavia, verificou-se que a volatilidade do valor referente a outros resultados abrangentes possui relação negativa e estatisticamente significante com seu risco sistemático. Ganhos e perdas com hedges de fluxo de caixa e com ativos financeiros classificados como disponíveis para venda apresentaram relação negativa e estatisticamente significante com o risco da empresa, o que, de acordo com estudos anteriores, deve-se ao fato de que resultados não realizados estariam além do controle dos gestores. As evidências apresentadas pelo presente estudo corroboram a importância do assunto, fornecendo insumos para discussões sobre políticas contábeis relacionadas ao lucro e para o desenvolvimento de métricas contábeis para a avaliação do risco das empresas. / This research aimed to verify if the comprehensive income and its components are relevant in explanation of the firm risk. Thus, it analyzed sample of 105 Brazilian public companies listed on the BM&FBovespa. Non-financial companies with available data from the first quarter of 2011 to first quarter of 2015 were selected, being excluded companies with low stock liquidity. Initially, it was evaluated by analysis of descriptive statistics and the Wilcoxon test if the comprehensive income is more volatile than net income. This first research hypothesis was not refuted and found that for the companies in the sample, the volatility of comprehensive income was 30.84% higher than the volatility of net income, showing that an analysis focused exclusively on net income induce the accounting information user to ignore possible sources of firm risk. For the analysis of the relevance of comprehensive income and its components in risk explanation, regression analysis was done with panel data through eight estimated models, each with different explanatory variables and risk approaches, estimated by the volatility of stock returns (total risk) and market beta (systematic risk). The results showed that the relationship between the volatility of comprehensive income and the company\'s risk is greater than that observed between the volatility of net income and risk, but this relationship was not statistically significant. However, it was found that the volatility of the value related to other comprehensive income has negative and statistically significant relationship with its systematic risk. Gains and losses from cash flow hedges and financial assets classified as available for sale showed a negative and statistically significant relationship to the risk of the firm, which, according to previous studies, is due to the fact that unrealized results would be beyond the control of managers. The evidence presented in this study confirm the importance of the subject, providing inputs for discussions on accounting policies related to income and to the development of accounting metrics for risk assessment of companies.

<p>Internationellt sker en utveckling mot att genomföra insatser samordnat med resurser från flera politikområden - både civila och militära. Behovet har uppstått ur insikten att hållbar utveckling i en region kräver användning av olika resurser för att uppnå synergier. Samverkan och samordning mellan civila och militära aktörer enligt syftet ovan brukar i moderna ordalag beskrivas som comprehensive approach. Det praktiska arbetet på fältnivån med samverkan för att uppnå synergier i kontexten comprehensive approach kan sägas innebära samma sak som civil-militärt samverkan.</p><p>Det övergripande syftet med uppsatsen är att med fokus på det svenska PRT Mazar-e Sharif, förstå de svårigheter som finns vid samverkan mellan civila och militära aktörer, med målet att öka synergier av nationella resurser. Med utgångspunkt från tidigare forskning om militär-civil samverkan samt comprehensive approach, skapas en analysmodell med ett urval av identifierade faktorer, för att beskriva samverkan empiriskt främst utifrån intervjusvar från nyckelaktörer – chefer eller stabschefer samt civila rådgivare. Slutligen jämförs dessa faktorer med de orsaker som framkommer i den empiriska undersökningen.</p><p>Resultatet i undersökningen visar att samverkan är svårt och att aktörerna på fältnivån pragmatiskt försöker samverka. De nödvändiga faktorerna inte är utformade för att underlätta samverkan vilket skapar problem.  Att med dessa problem även få en effektiv synergi av Sveriges resurser i enlighet med tanken i CA, genom samverkan på fältnivån, blir därför svårt. </p> / <p>There is an international trend towards operations coordinated with resources from several political areas – with both civilian and military components. This trend is driven from the recognition that sustainable development in a region requires the use of a variety of resources, coordinated in order to achieve synergies. Co-operation and co-ordination between civil and military actors in the context above, frequently is described as comprehensive approach. The practical work at the field level with co-operation in order to achieve co-ordination in the context of comprehensive approach can be said to be the same thing as civil-military co-operation.</p><p>The overall purpose of this survey is, with focus on the Swedish PRT Mazar-e Sharif, to understand the difficulties involved in the co-operation between civilian and military actors, with the aim of achieve synergies of national resources. By using an analytical model, created by a sample of identified factors based on previous research on military-civilian co-operation and comprehensive approach, the survey describe the co-operation mainly based on interview responses from key actors – Commanding Officer or Chief of Staff and civilian advisers. Finally these factors are compared with the reasons expressed in the empirical investigation.</p><p>The results of the survey show that co-operation is difficult and the actors at the field level pragmatic attempt to co-operate. The necessary factors are not designed to facilitate this, which creates problems. These problems with co-operation at field level also could have a negative impact to achieve synergy of Sweden's resources in accordance with the spirit of the CA.</p>

Internationellt sker en utveckling mot att genomföra insatser samordnat med resurser från flera politikområden - både civila och militära. Behovet har uppstått ur insikten att hållbar utveckling i en region kräver användning av olika resurser för att uppnå synergier. Samverkan och samordning mellan civila och militära aktörer enligt syftet ovan brukar i moderna ordalag beskrivas som comprehensive approach. Det praktiska arbetet på fältnivån med samverkan för att uppnå synergier i kontexten comprehensive approach kan sägas innebära samma sak som civil-militärt samverkan. Det övergripande syftet med uppsatsen är att med fokus på det svenska PRT Mazar-e Sharif, förstå de svårigheter som finns vid samverkan mellan civila och militära aktörer, med målet att öka synergier av nationella resurser. Med utgångspunkt från tidigare forskning om militär-civil samverkan samt comprehensive approach, skapas en analysmodell med ett urval av identifierade faktorer, för att beskriva samverkan empiriskt främst utifrån intervjusvar från nyckelaktörer – chefer eller stabschefer samt civila rådgivare. Slutligen jämförs dessa faktorer med de orsaker som framkommer i den empiriska undersökningen. Resultatet i undersökningen visar att samverkan är svårt och att aktörerna på fältnivån pragmatiskt försöker samverka. De nödvändiga faktorerna inte är utformade för att underlätta samverkan vilket skapar problem.  Att med dessa problem även få en effektiv synergi av Sveriges resurser i enlighet med tanken i CA, genom samverkan på fältnivån, blir därför svårt. / There is an international trend towards operations coordinated with resources from several political areas – with both civilian and military components. This trend is driven from the recognition that sustainable development in a region requires the use of a variety of resources, coordinated in order to achieve synergies. Co-operation and co-ordination between civil and military actors in the context above, frequently is described as comprehensive approach. The practical work at the field level with co-operation in order to achieve co-ordination in the context of comprehensive approach can be said to be the same thing as civil-military co-operation. The overall purpose of this survey is, with focus on the Swedish PRT Mazar-e Sharif, to understand the difficulties involved in the co-operation between civilian and military actors, with the aim of achieve synergies of national resources. By using an analytical model, created by a sample of identified factors based on previous research on military-civilian co-operation and comprehensive approach, the survey describe the co-operation mainly based on interview responses from key actors – Commanding Officer or Chief of Staff and civilian advisers. Finally these factors are compared with the reasons expressed in the empirical investigation. The results of the survey show that co-operation is difficult and the actors at the field level pragmatic attempt to co-operate. The necessary factors are not designed to facilitate this, which creates problems. These problems with co-operation at field level also could have a negative impact to achieve synergy of Sweden's resources in accordance with the spirit of the CA.