Productivity improvement within the construction industry has addressed issues that are predominantly associated with activities and tasks on construction sites, and less so in the office work. The lack of an understanding of the proportion of productive time during working hours for designers, as well as the measurement method forms a significant gap in the knowledge of the design process. Productivity management cycle comprised of 4 phases: measurement; evaluation; planning; and improvement. Therefore, measurement becomes essential in productivity improvement. This study identifies the lack of defined duration for design task and measurement of design activity time as an essential gap in the productivity knowledge that relates to designers.

The master thesis is focused on revenue recognition according to both the Czech accounting legislation and the International Financial Reporting Standards. The introduction is devoted to the general description of the Czech legislation regarding accounting provisions and also brief description of IFRS is provided. An analysis of the Czech accounting regulation of revenue recognition follows and it is continuously confronted with the IFRS. Based on this comparison, appropriate improvement proposals to the Czech accounting legislation are made. This analytical part is divided into several parts such as measurement of revenue, recognition of revenue, presentation and disclosure, revenue from contracts with customers and revenue from leases. Final part devotes to the harmonization process in the EU and world (convergence between IFRS and US GAAP).

Made available in DSpace on 2016-06-02T19:44:13Z (GMT). No. of bitstreams: 1 5094.pdf: 3077315 bytes, checksum: 1cd1891b59a480c0dda7d8e7deb931a1 (MD5) Previous issue date: 2013-03-10 / Financiadora de Estudos e Projetos / The ICF-CY has components such as body functions and structures, activities and participation and environmental factors that facilitate a holistic look at the individual's health. Research on measures that operationalize still scarce, having been identified in national and international literature review just such a study. This research aims to contribute towards the area, and their goal was to develop a measurement tool based on the components of the ICF-CY to evaluate the motor performance of children 7 years old.. The theoretical construction of the instrument and its validity evidence were conducted through five stages, namely: the motors mapping exams with the ICF-CY, qualitative evaluation of the Instrument for Motor Evaluation in School - IAM (E), the creation of items, the semantic analysis of the items and construct validity. The tests selected were mapped to the domains of the ICF-CY and their relevance evaluated by six judges; domains that showed concordance index lower than 80% were excluded, and of 39 domains 29 remained. To operationalize the construct was held from the use of the Roadmaps Activities Analysis of the proposed items that contemplate. The construction of the items included the description of evidence and qualifying criteria. Then, we performed a semantic analysis of the instrument; this phase involved the participation of 5 children of 6 years, the lower strata of the population involved items without difficulty. The construct validity was performed by 12 judges and the criteria of relevance of the item to the mark in question were assigned from an agreement of at least 80%, on the representativity of the item in a specific factor. No items were excluded in this phase. Were selected, even, the areas that compose the questionnaires regarding the components structures and body functions and environmental factors. Thus, IAM (E) consists of a questionnaire and a scale with tests motor, comprising all components of the ICF-CY. Despite the lack of studies that guide him a methodology for classification and operationalization of its complexity, the construction of the instrument based on the ICF-CY, complied with the proposed objective. Thus, it was concluded that the theoretical phase of the construction of IAM (E) and proposes to continue the validation study for the use of the instrument can be detected and motor deficits prevent the development of disabilities. / A CIF-CJ apresenta componentes como funções e estruturas corporais, atividade e participação e fatores ambientais que possibilitam um olhar holístico sobre a saúde do indivíduo. Pesquisas que a operacionalizam medidas sobre ainda são escassas, tendo-se identificado em revisão bibliográfica nacional e internacional apenas um estudo dessa natureza. A presente pesquisa pretende contribuir para com a área, e seu objetivo foi elaborar um instrumento de medida com base nos componentes da CIF-CJ para avaliar o desempenho motor de crianças de 7 anos. A construção teórica do instrumento e suas evidências de validade foram realizadas por meio de cinco etapas, sendo elas: o mapeamento de exames motores com a CIF-CJ, a avaliação qualitativa do Instrumento para Avaliação Motora em Escolares - IAM (E), a criação dos itens, a análise semântica dos itens e a validade de construto. As provas selecionadas foram mapeadas com os domínios da CIF-CJ e sua pertinência avaliada por 6 juízes; os domínios que apresentaram índice de concordância menor que 80% foram excluídos, e de 39 domínios 29 permaneceram. Para operacionalização do construto realizou-se a partir do uso dos Roteiros de Análise de Atividades a proposta de itens que as contemplassem. A construção dos itens contou com a descrição das provas e dos critérios qualificadores. Em seguida, foi realizada a análise semântica do instrumento; essa fase contou com a participação de 5 crianças de 6 anos, o estrato mais baixo da população que compreendeu os itens sem dificuldades. A validade de construto foi realizada por 12 juízes e o critério de pertinência do item ao traço em questão foi atribuído a partir de uma concordância de pelo menos 80%, sobre a representatividade do item em determinado fator. Nenhum item foi excluído nessa fase. Foram selecionados, ainda, os domínios que comporiam os questionários referentes aos componentes estruturas e funções corporais e fatores ambientais. Sendo assim, o IAM (E) é composto por um questionário e uma escala com provas motoras, contemplando todos os componentes da CIF-CJ. Apesar da falta de estudos que guiassem uma metodologia de operacionalização da classificação e de sua complexidade, a construção do instrumento baseado na CIF-CJ, cumpriu com o objetivo proposto. Desta forma, concluiu-se a fase teórica da construção do IAM (E) e propõe-se a continuação do estudo de validação, para que com o uso do instrumento se possa detectar déficits motores e prevenir o desenvolvimento de deficiências.