Projetos de SIG (Sistemas de Informação Geográfica), em geral, ainda não apresentam modelo conceitual de banco de dados geográficos. Os implementadores de SIG se preocupam com a aquisição dos dados (captura e adaptação), que é a etapa mais cara, e dão, ainda, pouca atenção à modelagem. A utilização de modelos conceituais faz com que os usuários controlem melhor sua base de dados e tirem maior proveito do SIG. O objetivo deste trabalho é definir um conjunto de procedimentos de engenharia reversa de bancos de dados espaciais que auxiliem na criação e manutenção de modelos conceituais para aplicações de SIG a partir de dados já existentes. Estes procedimentos podem contribuir para um aumento na qualidade dos SIG implementados, auxiliando na popularização da prática de modelagem conceitual de banco de dados geográficos. São estudados três formatos de transferência utilizados por usuários de SIG. A partir daí, é proposto uma arquitetura de sistema de engenharia reversa para SIG. / Even with the increasing use of Geographic Information Systems (GIS), conceptual modeling of geographic databases (GDB) is not yet usual among GIS professionals. This fact can in part be explained by the professional profile of most GIS designers. They usually are more familiar with specific GIS applications than with database technology. Among them, one can find cartographers, geographers, agricultural engineers, and architects. Besides that, the cost of geographic data acquisition is so high that much important is given to acquisition plans during GIS design and less interest is given to the database design process. Especially first time designers do not perceive the importance of a database schema that is independent of a specific GIS product. Conceptual design preserves the independence between data types and the logical schema of the product. Moreover, relying on the GDB conceptual schema users can better understand what part of the geographic reality is represented in the database. The main goal of this research work is to define a set of reverse engineering procedures for spatial databases that can support either creation or evolution if conceptual GDB schemas. It is expected that these procedures can enhance the quality of GDB design as well as contribute to the popularization of GDB conceptual modeling. Three different geographic data input formats to GIS are investigated and a reverse engineering system architecture for them is proposed. Resulting conceptual (sub)schemas are based on the framework GeoFrame.

Projetos de SIG (Sistemas de Informação Geográfica), em geral, ainda não apresentam modelo conceitual de banco de dados geográficos. Os implementadores de SIG se preocupam com a aquisição dos dados (captura e adaptação), que é a etapa mais cara, e dão, ainda, pouca atenção à modelagem. A utilização de modelos conceituais faz com que os usuários controlem melhor sua base de dados e tirem maior proveito do SIG. O objetivo deste trabalho é definir um conjunto de procedimentos de engenharia reversa de bancos de dados espaciais que auxiliem na criação e manutenção de modelos conceituais para aplicações de SIG a partir de dados já existentes. Estes procedimentos podem contribuir para um aumento na qualidade dos SIG implementados, auxiliando na popularização da prática de modelagem conceitual de banco de dados geográficos. São estudados três formatos de transferência utilizados por usuários de SIG. A partir daí, é proposto uma arquitetura de sistema de engenharia reversa para SIG. / Even with the increasing use of Geographic Information Systems (GIS), conceptual modeling of geographic databases (GDB) is not yet usual among GIS professionals. This fact can in part be explained by the professional profile of most GIS designers. They usually are more familiar with specific GIS applications than with database technology. Among them, one can find cartographers, geographers, agricultural engineers, and architects. Besides that, the cost of geographic data acquisition is so high that much important is given to acquisition plans during GIS design and less interest is given to the database design process. Especially first time designers do not perceive the importance of a database schema that is independent of a specific GIS product. Conceptual design preserves the independence between data types and the logical schema of the product. Moreover, relying on the GDB conceptual schema users can better understand what part of the geographic reality is represented in the database. The main goal of this research work is to define a set of reverse engineering procedures for spatial databases that can support either creation or evolution if conceptual GDB schemas. It is expected that these procedures can enhance the quality of GDB design as well as contribute to the popularization of GDB conceptual modeling. Three different geographic data input formats to GIS are investigated and a reverse engineering system architecture for them is proposed. Resulting conceptual (sub)schemas are based on the framework GeoFrame.

Submitted by Juliana Tregnago (julianatregnago@gmail.com) on 2018-06-18T14:56:36Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Dissertação_ilmara_Versão Final 2018 - Final.pdf: 3009131 bytes, checksum: 754000508a433f0c384e6fdbc99f7888 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2018-06-19T13:28:31Z (GMT) No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Dissertação_ilmara_Versão Final 2018 - Final.pdf: 3009131 bytes, checksum: 754000508a433f0c384e6fdbc99f7888 (MD5) / Made available in DSpace on 2018-06-19T13:28:32Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Dissertação_ilmara_Versão Final 2018 - Final.pdf: 3009131 bytes, checksum: 754000508a433f0c384e6fdbc99f7888 (MD5) Previous issue date: 2017-10-20 / FAPEAM - Fundação de Amparo à Pesquisa do Estado do Amazonas / Groups are a basic social structure, and as inside as outside of the academic world they form and change themselves in various ways for multiple purposes. While students form groups easily out of class, forming groups on a course can be an unnatural process. However, for collaborative learning to succeed, it is important to form groups that can be effective and efficient in accomplishing the objectives of the task. In this sense, it is sought to improve the interactions of students mainly in group activities. The group work is a resource widely used by the teacher, with the intention of encouraging students' interaction in collaborative activities. There is a lack of support for group creation in Virtual Learning Environments (VLEs). In this sense, Learning Path (LPs) can be resources to suggest groups of learners. The use of LPs is promising because it shows the paths taken by students in VLEs, which makes it possible to suggest groups based on these interactions, since to perform groups in the EAD modality is really a challenging task for the teacher. In general, in this modality, students only have 20% of face-to-face contact with each other and with the teacher, making it difficult to establish criteria for grouping. In this context, this research proposes a conceptual framework for the formation of groups in collaborative activities, through data extracted from the LPs graphs, to assist the teacher in the teaching-learning process. To verify the feasibility of the proposed conceptual framework, the M-CLUSTER tool was developed that analyzes the attributes described below and suggests the formation of groups. The mechanism emphasizes the formation of groups by applying the K-Means algorithm, which is used with three similarity metrics, which are the distances: Euclidean, Manhattan and Cosine, using attributes (vertex access, quantity, dispersion and variances of the standard edges, forward and return, and student id) obtained through the data extracted from the LPs. Meetings were held with the teachers (specialists) to validate the results. In the case study, M-CLUSTER used the attributes and classified them with K-Means, obtaining three clustering results, one for each metric. The teacher chooses among the suggestions generated and makes one available to the students so they can choose their partners within the cluster, thus forming the groups. These groups suggested by the tool were validated and visualized by the teacher, from two representations, one descriptive and one visual through bubble charts. To validate the suggested groups, two activities were carried out in the discipline, in the first activity, the students chose their group partners and in the second, the groups were formed according to the suggestions of the tool. According to the results obtained from the case study shows that the tool obtained satisfactory results where 75% of students matched or improved their individual scores in relation to those achieved in the first activity. / Grupos são estruturas sociais básicas, tanto dentro quanto fora do mundo acadêmico, eles se formam e se modificam em vários modos para múltiplos propósitos. Enquanto alunos, formar grupos fora de sala de aula aparenta ser mais fácil, por sua vez, em ambiente educativo formar grupos pode ser um processo complexo. Contudo, para que a aprendizagem colaborativa seja bem-sucedida, é importante formar grupos que possam ser efetivos e eficientes em realizar os objetivos da tarefa. Nesse sentido, busca-se melhorar as interações dos discentes principalmente em atividades em grupo. O trabalho em grupo é um recurso bastante usado pelo docente, com o intuito de incentivar a interação dos alunos nas atividades colaborativas. Há nos AVAs uma deficiência em dar suporte à criação de grupos. As Trilhas de Aprendizagem (TAs) podem ser recursos para sugerir grupos de aprendizes. O uso de TAs é promissora porque mostra os caminhos percorridos pelos alunos nos AVAs, o que possibilita sugerir grupos baseados nessas interações, pois realizar grupos na modalidade EAD é realmente uma tarefa desafiadora para o docente. No geral, nessa modalidade, os alunos só possuem 20% do contato presencial entre si e com o docente, dificultando estabelecer critérios para realizar os agrupamentos. Diante deste contexto, nesta pesquisa é proposta um framework conceitual para formação de grupos em atividades colaborativas, por meio dos dados extraídos dos grafos das TAs, para auxiliar o docente no processo de ensinoaprendizagem. Para verificar a exequibilidade do framework conceitual proposto foi desenvolvida a ferramenta M-CLUSTER que analisa os atributos descritos as seguir e sugere a formação de grupos. O mecanismo dá ênfase à formação dos grupos aplicando o algoritmo K-Means, que é utilizado com três métricas de similaridade, que são as distâncias: Euclidiana, Manhattan e Cosseno, usando os atributos (média de acesso de vértices, quantidade, dispersão e variâncias das arestas padrão, avanço e retorno e id do aluno) obtidos por meio dos dados extraídos das TAs. Foram realizadas reuniões com os docentes (especialistas) para validar os resultados. No estudo de caso, o M-CLUSTER usou os atributos e os classificou com o KMeans, obtendo três resultados de agrupamentos, um para cada métrica. O docente escolhe dentre as sugestões geradas e disponibiliza uma delas aos estudantes para eles escolherem seus parceiros dentro do cluster, assim formando os grupos. Esses grupos sugeridos pela ferramenta foram validados e visualizados pelo docente, a partir de duas representações, uma descritiva e outra visual por meio de gráficos de bolhas. Para validar os grupos sugeridos, foram realizadas duas atividades na disciplina, na primeira atividade, os estudantes escolheram seus parceiros de grupo e na segunda, os grupos foram formados de acordo com as sugestões da ferramenta. De acordo com os resultados obtidos do estudo de caso mostra que, a ferramenta obteve resultados satisfatórios onde 75% dos alunos igualaram ou melhoraram suas notas individuais em relação às alcançadas na primeira atividade.

Abstract A conceptual framework was developed to assess how changes in temperature and precipitation affect sub-surface hydrology, groundwater recharge, groundwater quantity and quality. A conceptual and statistical approach was developed to predict groundwater level variations. Daily rainfall, snowmelt and evapotranspiration values were generated with a novel conceptual hydrological model developed in this study. These values were cross-correlated with observed groundwater levels to find representative time lags and significant correlations. A statistical model linking rainfall, snowmelt, evapotranspiration and groundwater level was then developed and validated. The model simulated seasonal variations in groundwater level very accurately. A sequential approach was developed to assess surface water-groundwater interactions. The simulated surface water level estimated with the WSFS model and recharge estimated with CoupModel were linked to the groundwater flow model MODFLOW. Groundwater, surface water and snow samples were collected to study the chemical composition of groundwater in an unconfined esker aquifer in Northern Finland. Concentrations of Ca2+, Cl-, NO3-N and SiO2 and electrical conductivity were determined. Water quality in the main aquifer was found to be similar to that in the perched groundwater. Solute concentrations generally decreased during and immediately after snowmelt periods, indicating the importance of snowmelt input for groundwater quality. In the perched groundwater, NO3-N concentration increased with elevated groundwater level, indicating a nitrogen source on the land surface. The Cl- concentration in groundwater decreased when the surface water level rose higher than groundwater level. According to simulation results for the A1B climate change scenario, groundwater recharge is projected to increase in winter months due to increased snowmelt and decreased soil frost depth. The spring snowmelt peak in late spring will decrease. This will reduce aquifer storage in early spring, increasing the vulnerability to summer droughts. It is projected that flow regimes between unconfined aquifers and surface water may change, affecting water quantity and possibly quality in groundwater systems. / Tiivistelmä Tässä työssä kehitettiin konseptuaalinen viitekehysmalli, jolla voidaan arvioida kuinka muutokset lämpötilassa ja sadannassa vaikuttavat hydrologiaan, pohjaveden muodostumiseen, pohjaveden määrään ja laatuun. Tässä työssä kehitettiin ja yhdistettiin konseptuaalinen ja tilastomatemaattinen regressiomalli, jolla voidaan simuloida pohjaveden pinnankorkeuden muutoksia. Konseptuaalisella mallilla laskettiin päivittäinen sadanta, lumen sulanta ja haihdunta. Havaitut pohjaveden pinnankorkeudet korreloitiin sadannan, lumen sulannan ja haihdunnan kanssa, jotta löydettiin merkitsevät korrelaatiot tyypillisillä viiveillä. Lopuksi tilastollinen regressiomalli, joka yhdistää sadannan, lumen sulannan, haihdunnan ja pohjaveden pinnankorkeuden, kalibroitiin ja validoitiin. Kehitetyllä mallilla onnistuttiin simuloimaan vuodenaikainen pohjaveden pinnankorkeus. Yhdensuuntainen mallinnusmenetelmä kehitettiin arvioimaan pinta- ja pohjaveden vuorovaikutusta. Menetelmässä pintaveden korkeus ja pohjaveden muodostuminen linkitettiin ajan suhteen muuttuvina reunaehtoina pohjavedenvirtauksen mallinnusohjelmaan MODFLOW. Simuloidut pintaveden pinnankorkeudet saatiin Suomen ympäristökeskuksen vesistömallijärjestelmästä ja pohjaveden muodostuminen simuloitiin 1D lämmön- ja aineensiirtomallilla, CoupModel. Pudasjärven Törrönkankaan pohjavesimuodostumasta, Pudasjärvestä, Kivarinjoesta ja lumesta kerättiin näytteet ja niistä määritettiin Ca2+, Cl-, NO3-N ja SiO2 pitoisuudet sekä sähkönjohtavuus. Pitoisuudet pohja- ja salpavedessä olivat hyvin samanlaiset. Pitoisuudet yleisesti pienenivät, kun pohjaveden pinnankorkeus nousi etenkin keväisin lumien sulamisen jälkeen. Ainoastaan salpavedessä NO3-N pitoisuus kasvoi, kun pohjaveden pinnankorkeus nousi. Tämä johtuu todennäköisesti salpaveden yläpuolella olevasta NO3-N lähteestä. Cl- pitoisuus pohjavedessä pieneni, kun pintaveden korkeus nousi korkeammalle kuin pohjavesi. A1B ilmastoskenaariossa pohjaveden muodostumisen ennakoidaan lisääntyvän talvikuukausina. Tämä johtuu lumen sulannan lisääntymisestä ja roudan vähenemisestä. Keväinen lumen sulamisen huippu voi mahdollisesti pienentyä ja johtaa pohjavesivarojen pienentymiseen keväisin. A1B ilmastoskenaariossa pinta- ja pohjaveden vuorovaikutus voi myös muuttua ja siten vaikuttaa pohjaveden määrään ja mahdollisesti myös laatuun.

Ett av världens huvudsakliga normgivningsorgan inom redovisningsstandarder är International Accounting Standards Board. Just nu pågår projektet att revidera föreställningsramen där grundtankarna för den finansiella rapporteringen redogörs. Studien kommer beröra förslag beträffande definition, recognition och derecognition av skuld. Olika intressenter har fått möjligheten att kommentera dessa förslag genom Comment Letters (CL) på ett tidigare utgett Exposure Draft (ED) 2015. Studiens syfte är att redogöra för olika intressentgruppers inställning till förslaget på definition, recognition och derecognition av skulder i IABS:s föreställningsram. Vidare är syftet att undersöka den bakomliggande anledningen till varför de ställer sig positiva eller negativa till förslaget. Slutligen är syftet att undersöka om informationsbehovet skiljer sig mellan intressentgrupperna beträffande definition, recognition och derecognition i IASB:s föreställningsram. Studiens bidrag är att bidra med en större förståelse inom ämnet samt att vara till nytta för normgivare och den framtida normgivningsprocessen. Detta görs genom att identifiera hur olika intressenter ställer sig till förslagen samt varför. Då det är viktigt att intressenters intressen tas hänsyn till för att föreställningsramen ska bli allmänt accepterad, kommer studiens resultat vara ett bidrag till den fortsatta utvecklingen av föreställningsramen. Studien baseras på de CL som inkommit till International Accounting Standards Board innan den 26 oktober 2015, vilket var sista datumet att lämna CL på ED 2015. Studien har avgränsats till att endast inkludera CL från normgivare, redovisningsprofessionen, banker, företag och akademiker. I studien behandlas 125 stycken CL. Därefter har en dokumentundersökning med en induktiv ansats gjorts. Resultatet av studien visar att en majoritet av intressenterna ställer sig positiva till förslagen beträffande definition, recognition och derecognition av skuld. Banker är den enda intressentgrupp som ställer sig negativa till förslaget vilket kan grunda sig i att de är oroliga att förslaget öppnar upp en möjlighet för företag att själva göra en bedömning om vilken redovisningsmetod de ska välja. Emellertid önskar alla intressenter att mer vägledning ges i föreställningsramen. Vidare går det att dra en slutsats att intressenterna önskar en mer regelbaserad föreställningsram. Utifrån studiens resultat kan det konstateras att projektet att revidera föreställningsramen bör fortgå då det finns oklara principer som behöver tydliggöras. / One of the world's main standard-setters in accounting standards is the International Accounting Standards Board. The project to revise the Conceptual Framework is ongoing. The Conceptual Framework sets out the basic concepts for financial reporting. This study will concern proposals regarding the definition, recognition and derecognition of liabilities. Various stakeholders have been given the opportunity to comment on these proposals through Comment Letters (CL) on a previously released Exposure Draft (ED) 2015. The purpose of this study is to account for the different interest groups' attitude towards the proposal for the definition, recognition and derecognition of liabilities in the IASBs’ Conceptual Framework. Furthermore, the purpose is to examine the underlying reasons why they have positive or negative attitude to the proposal. Finally, the purpose is to examine whether the need for information differs between the interest groups in terms of definition, recognition and derecognition in the IASBs’ Conceptual Framework. The contribution of the study is to contribute to a greater understanding of the subject, as well as to benefit the standard-setters and the future process for standard-setting. This is done by identifying the different stakeholders attitude towards the proposals and why. Since it is important that the interests of stakeholders will be taken into account in order for the Conceptual Framework to be widely accepted, the study's results will be a contribution to the continued development of the Conceptual Framework. The study is based on the CL submitted to the International Accounting Standards Board before October 26, 2015, which was the last date to leave a CL on ED 2015. The study has been limited to, include only CL from standard-setters, accounting professionals, banks, companies and academics. The study consists 125 CL. Then a document examination with an inductive approach has been made. The result of the study shows that a majority of stakeholders are in favor of the proposals regarding the definition, recognition and derecognition of liabilities. Banks are the only interest group who disagrees with the proposal, which may be because they are worried that the proposal opens up for the opportunity for companies to make an assessment of the accounting method they themselves should choose. However, all stakeholders want more guidance in the Conceptual Framework. Furthermore, it can be concluded that stakeholders wish for a more rule-based Conceptual Framework. Based on the results of the study, it can be noted that the project to revise the Conceptual Framework should continue as there are unclear principles that need clarification. This essay is written in Swedish.

År 2011 konsulterade International Accounting Standards Board (IASB) med berördaintressenter och lokala standardsättare angående IASB:s agenda, vilket ledde fram till beslutom revidering av nuvarande föreställningsram. IASB avsåg revidera föreställningsramen medsyfte att uppdatera, förbättra och fylla de luckor som ansågs finnas. Revideringen mynnade uti ett antal tillägg och flera ändringar gällande skulddefinitionen. En av de mer betydelsefullaförändringar som gjordes var borttagningen av sannolikhetskriteriet, vilket var ett av deförslag som innefattas i IASB:s Exposure Draft som publicerades i maj 2015. Studiensproblemdiskussion visar på att nuvarande föreställningsram har erhållit mycket kritik, vilketlett fram till studiens syfte.Syftet med studien är att undersöka intressenters attityder till IASB:s revidering avskulddefinitionen i föreställningsramen, samt studera om intressenternas attityder till förslagetom ny definition skiljer sig mellan olika intressentgrupper. Studien ska hjälpa till att klargörahur organisationer förhåller sig till denna revidering och om det finns mönster iintressenternas attityder. Resultatet av studien ska sedermera hjälpa till att avgöra möjligakonsekvenser och om IASB bör fortsätta revideringen.Fram till 23:e januari 2017 hade sammanlagt kommentarer från 233 organisationer inkommittill IASB med synpunkter på revideringen. Urvalsprocessen medförde att 126 av dessa komatt ligga till grund för studiens empiri och analys. Eftersom avsikten med studien har varit attanalysera dokument för att tolka och skapa en djupare förståelse för intressenternaskommentarer har en kvalitativ innehållsanalys genomförts. Därefter har en abduktivforskningsansats anammats vilket innebär att studien har inslag av både deduktion ochinduktion.Resultatet av studien indikerar att en majoritet av respondenterna delar IASB:s uppfattningangående revideringen av skulddefinitionen. Av definitionens olika kriterier erhöll samtligafrämst positiva attityder, men inom varje kriterium fanns respondenter som motsatte sigIASB:s förslag. Endast en av totalt elva intressenter motsatte sig samtliga kriterier avskulddefinitionen. Den främsta kritiken riktades till IASB:s förslag att en skuld existerar omdet inte finns någon praktisk förmåga att undvika en överföring. Negativa attityder berördeockså att revideringen framstår otydlig och svårtolkad samt att vissa ändringar står i kontrasttill befintliga standarder.I studiens slutsatser framgår att det framkommer ett flertal mönster bland intressenternasattityder, däribland åsikten om att fler skulder kommer att recogniseras i balansräkningen.IASB anses därmed motsägelsefulla eftersom de förespråkar försiktighet, vilket kommer attminska då fler osäkra skulder recogniseras. Detta står i kontrast till vägledning i befintligastandarder och kan generera en hög grad av osäkerhet, vilket medför att finansiella rapportertolkas och framställs olika. Dessutom anses IASB motsägelsefulla med exkluderandet avsannolikhetskriteriet. Motsägelsen kring försiktighet och borttagningen avsannolikhetskriteriet kan också medföra negativa konsekvenser på den rättvisande bild företagbör redovisa. Utifrån dessa slutsatser bör IASB fortsätta revidera skulddefinitionen för attskapa tydligare riktlinjer och minska osäkerheten. / In 2011, the International Accounting Standards Board (IASB) consulted with interestedstakeholders and local standard-setters regarding the IASB agenda, which resulted in adecision to revise the current Conceptual Framework. The IASB aimed to revise theConceptual Framework with purpose of updating, improving and filling gaps. The revisionresulted in a number of additions and several changes regarding the liability definition. One ofthe more significant changes was the removal of the probability criterion, which was one ofthe proposals included in the IASB Exposure Draft, published in May 2015. The study showsthat the current Conceptual Framework has received a lot of criticism, which led to thestudy’s purpose.The purpose of this study is to examine stakeholders’ attitudes towards IASB’s revision of theliability definition in the Conceptual Framework and examine whether the attitudes ofstakeholders is different between stakeholder groups. The study should help clarify howorganizations relate to this revision and if there are patterns in stakeholder attitudes. The resultof the study will then help to determine possible consequences and whether the IASB shouldcontinue the revision.Until January 23rd of 2017, 233 organizations had comment on the IASB’s revision. Thesewere examined and a defined selection was made which resulted in 126 comments that werethe basis for this study. Since the purpose of the study has been to analyse documents tointerpret and create a deeper understanding of stakeholder comments, a qualitative contentanalysis has been conducted. Thereafter an abductive research approach was used, whichindicates that the study has elements of both deduction and induction.The result of the study indicates that a majority of respondents share the IASB's viewregarding the revision of the liability definition. The different criteria of the definitionreceived mostly positive attitudes, but each criterion had respondents who opposed theIASB’s proposal. Only one of eleven stakeholders opposed all the criteria of the liabilitydefinition. The main criticism was directed to the IASB's proposal that a liability exists ifthere is no practical ability to avoid a transfer. Negative attitudes also addressed the revisionto be unclear, and difficult to interpret, and that changes are in contrast to existing standards.The study’s conclusions show that there are a number of patterns among stakeholders'attitudes, including the view that more liabilities will be recognized in the balance sheet. TheIASB is therefore considered contradictory as they advocate prudence, which will decrease asmore uncertain liabilities are to be recognized. This contrasts the guidance in existingIVstandards and can generate a high level of uncertainty, which means that financial statementsare interpreted and produced differently. In addition, the IASB is considered contradictorywith the exclusion of the probability criterion. The contradiction of prudence and the removalof the probability criterion can also adversely affect the faithful representation. Based on theseconclusions, the IASB should continue revising the liability definition to create clearerguidelines and reduce uncertainty.

Humanitarian aid and disaster relief are delivered in times of crises or natural disasters, such as after a conflict or in response to a hurricane, typhoon, or tsunami. Different from regular aid programs, aid and relief are provided to deal with emergency and immediate local areas, and to shelter affected people and refugees impacted by sudden traumatic events. There is evidence that natural and man-made disasters are increasing in numbers all around the world, affecting hundreds of millions of people every year. In spite of this fact, only in recent years – beginning in 2005 – has management of the supply chain of resources and materials for humanitarian aid and disaster relief been a topic of interest for researchers. Consequently, the academic literature in this field is comparatively new and still sparse, indicating a requirement for more academic studies. As a key part of the C-Change International Community-University Research Alliance (ICURA) project for managing adaptation to environmental change in coastal communities of Canada and the Caribbean, this thesis develops a framework and analytical model for domestic supply chain management in humanitarian aid and disaster relief in the event of severe storm and flooding in the Canadian C-Change community of Charlottetown, Prince Edward Island. In particular, the focus includes quantitative modeling of two specific aspects during the preparedness phase for emergency management: (1) inventory prepositioning and (2) transportation planning. In addition, this thesis proposes and analyses the characteristics of an effective supply chain management framework in practice to assist Canadian coastal communities in improving their preparation and performance in disaster relief efforts. The results indicate Charlottetown system effectiveness and decreased time to assist affected people are improved by distributing central emergency supply among more than one base station.

Modeling protean objects, i.e. objects adapting their structure and behavior dynamically with respect to a changeable environment, is often challenging in traditional object-oriented languages. According to the author, the root cause of this problem lies in the class-based conceptual framework embedded in the foundation of the object-oriented para-digm. The proposed paradigm Object Morphology (OM) is greatly influenced by prototype theory developed in the field of cognitive psychology. OM abandons the notion of class and suggests, instead, that the abstractions of protean objects should be established through the construction of morph models describing the possible forms of those objects. This the-sis defines the theoretical foundations of OM, which is further used to specify the elements of prototypical object-oriented analysis. An important part of this work is also a proof-of-concept implementation of an OM framework in Scala.

The objective of the diploma thesis is to introduce the Conceptual Framework that is accompanying the International Public Sector Accounting Standards (IPSAS). To approach the issue of public sector the thesis describes its nature and key characteristics. It also deals with financial reporting systems from an international perspective; the IPSAS and the US GAAP are presented especially. The main part is focused on particular principles and requirements for preparation of the financial statements that are defined in the Conceptual Framework IPSAS. These are also examined and compared with Czech Accounting Legislation in order to outline essential differences and its possibilities of implementation.

This thesis deals with accounting issue regarding the rules for accounting and reporting. The fundamental part is a characteristic of generally accepted accounting principles, their forming and importance in the international financial scale. The aim of the thesis is to describe the process and conditions of the development of these principles and illustrate the impact of breaching of selected fundamental assumptions on the financial statements.