Background: Investors does seldom use the information provided within the notes when making investment decisions even though it is evident that notes impact the organisations share price. The reason is unclear, though hypothetically it is possible that the unawareness of potential advantages and disadvantages might be the problem. Thus, this report will aim to increase the investors and other stakeholders’ knowledge by measuring the Attention to Detail in organisations notes. Attention to Detail is in this report a measure proclaimed to align with the conservative accounting which then will measure the degree of detail the organisations’ display. Purpose: The purpose is to develop a measurement for ‘Attention to Detail’ and thereafter try to investigate what explains the Attention to Detail within the notes. Thus, the research question is stated as follows: What organisational factors impact companies’ Attention to Detail in their notes? Method: This report applies a deductive and positivistic approach where accounting theories are used to formulate hypothesises. The theories used are PAT/Agency Theory which participated in constructing two hypothesises regarding variable compensation and financial leverage, the Upper Echelon Theory that contributed to establishing a hypothesis concerning women in top position and the Institutional Theory that sympathised in the creation of industry differences hypothesis. A qualitative approach was conducted where data from a total of 175 firms was collected from their 2019 annual reports. To be able to investigate if the hypothesises established had any significant relationships with Attention to Detail, a Pearson correlation and Regression analysis was created.  Conclusion: It was found that financial leverage and different industrial sectors had a positive relationship towards Attention to Detail. It could also be concluded that the Institutional Theory had an explanatory power over the outcome of all the hypotheses and therefore is the most prominent accounting theory to explain the application of detail, in this study.

No description available.

No description available.

Abstract: A phenomenological study of chiasmic and haptic embodiment of the world through passage, in order to illustrate the reading of chalked stone inscriptions on South African koppies as “footnotes” to a landscape as text.

In this work I have been looking at three small everyday sites that can tell big and unexpected stories of how we live together. These sites appear unremarkable at first glance, but on a second look are filled with contradictions and conflicts of interest. I speculate that these marginalised sites operate like “architectural footnotes” helping break the tempo, rhythm and tone of the city while expanding the scope of the narrative beyond the local and specific reading. I’m interested in how we can make sense of the city and critique it in a meaningful way when it appears so fragmented and seems impossible to define in single terms. I have been testing different approaches ranging from surveying, counting, measuring and mapping, to model making, interviews, drawing, film-making and texts. I have been interested in how these diverse methods can help me understand the city in different ways and what they do when used together.In part one: A Fence I investigate a trend towards the increasing enclosure of private courtyard/gardens and the severing of established pathways that are incredibly important for navigating the area. This led to questioning how ground-floor habitation, different forms of tenure, and regulation, affects public access and passage in the area.In part two: A Drinking Fountain I attempted to map the defunct drinking fountains in Stockholm and trace the origin of their (ubiquitous) design. Instead of finding fountains, however, I found a vacuum of responsibility, and questions were raised around why some infrastructures are more important than others and how shared/societal needs seem to have been increasingly privatised. In part three: Some Planting I looked at a recently built area of “urban-community-farming” in the middle of local park. Here tensions between the public, private and common are brought to the fore, questioning how attempts towards more local and participatory democratic processes affect rights of access to, and use of, public spaces, around flexibility and durability, and how we balance short term demands with long term visions.When seen together these “footnotes” can describe a trend towards withdrawal of the state and municipality through the dismantling of infrastructures, deregulation and outsourcing, resulting in an increasingly individualistic and privatised city. This is perhaps unsurprising in itself, but the work that comes out of these sites has helped reveal (to me at least) some of the surprising ways in which this has happened and continues to do so (albeit in different forms) and how this affects the ways in which we inhabit the everyday city.

Esta pesquisa tem por objetivo principal a proposta de novas notas de rodapé para o livro I Promessi Sposi Adattamento del testo e note di Marisa Pasqualetti, CIDEB, 2007. Inicialmente, fizemos um levantamento dos livros de leitura graduada para estrangeiros existentes no mercado editorial italiano. Verificamos que alguns dos títulos eram adaptações de obras clássicas da literatura italiana, outros eram policiais, de aventura e romance. A característica comum a esses títulos, além da linguagem controlada, é que todos eles apresentam notas de rodapé e que, na maioria das vezes, essas notas trazem um vocabulário já conhecido pelo público brasileiro. Dessa forma, colocamos as questões que pretendemos responder ao final dessa pesquisa: para quem é destinada as notas de rodapé dessas obras? A simplificação lexical é suficiente para tornar uma obra de fácil leitura? Qual é o critério usado para a escolha das palavras que vão compor as notas de rodapé dessas obras? Para a proposta das novas notas de rodapé do livro I Promessi Sposi adaptado, aplicamos a leitura da obra a sete grupos de alunos que possuíam, de certa forma, o mesmo nível de conhecimento lexical. Foi pedido a esses alunos que ao final da primeira leitura realizassem uma segunda leitura (de modo a provocar o mínimo possível de ruído na primeira leitura) preenchendo uma tabela que continha três colunas: primeira coluna elenco das palavras que constavam nas notas de rodapé desnecessariamente; segunda coluna palavras que não constavam nas notas de rodapé, porém, que deveriam constar (nesse caso, não seria todas as palavras desconhecidas, mas aquelas, que em uma leitura global ainda apresentavam-se incompreensíveis ou duvidosas); terceira coluna palavras que constavam no rodapé cuja explicação era insuficiente. Analisamos as colunas de 50 fichas preenchidas pelos alunos e verificamos que, das 213 palavras e/ou expressões que faziam parte das notas de rodapé, 77 eram desnecessárias, 19 deveriam ser reformuladas e 55 deveriam ser inseridas. Ao final, o título analisado teria 191 notas destinadas ao público brasileiro, 22 a menos do que o número total utilizado pela editora. / This research mainly aims at proposing new footnotes to the book I Promessi Sposi Adattamento del testo e note di Marisa Pasqualetti, CIDEB, 2007. At first, we made a survey of the graded readers for foreigners that we have access to in the Italian publishing industry. We identified that some of the books are adaptations from classic books in the Italian literature; others were suspense, adventure or romance stories. The common feature in all these classics, besides the graded language, is that all of them present footnotes, and that most of the times the vocabulary used is already familiar to the Brazilian readers. This way, we placed the following queries that we want to elicit in our research: Whom are the footnotes addressed to? Is the lexical simplification sufficient in order to make the reading of a piece of art of easy attainability? What is the criterion used for choosing the words which will come as footnotes in these books? In order to propose the new footnotes for the adapted I Promessi Sposi, we asked 07 different groups that were basically in the same lexical level to read the story. The students were asked to do a second reading right after the first one (in such a way so as to provoke the least interference in the first reading) and were asked to fill in a table with three columns: the first column demanded a list of words that were unnecessarily explained in the footnotes; the second column asked for words that were not in the footnotes but should be (in this case, not all the words would be unknown, but also words that could result in doubts or misunderstandings in a global reading); and the third column asked for words that were in the footnotes but whose explanations were insufficient. We analyzed the columns in 50 records filled up by the students and we found that from the 213 words and expressions that were in the footnotes, 77 were unnecessary, 19 should be reformulated and 55 should be inserted. By the end, the title which was chosen should have 191 footnotes destined to the Brazilian readers, 22 less that the number used by the publishing house.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-01-10T11:26:07Z No. of bitstreams: 1 Raul Nascimento.pdf: 1021228 bytes, checksum: cbf47ae0495cdb24b09a141bde80b5e4 (MD5) / Made available in DSpace on 2017-01-10T11:26:07Z (GMT). No. of bitstreams: 1 Raul Nascimento.pdf: 1021228 bytes, checksum: cbf47ae0495cdb24b09a141bde80b5e4 (MD5) Previous issue date: 2016-12-08 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / The footnotes constitute elements of extreme importance to the accounting and financial statements to reach its goal described in CPC 00 (R1)-Conceptual Framework for the preparation and disclosure of Financial Accounting Report, which is "to provide accounting and financial information about the entity that reports this information (reporting entity) what are useful to the existing and potential investors, credit borrowers and other creditors when the decision-making process is linked to the supply of resources to the entity ". Once the standards, principles and accounting practices adopted in Brazil converged to the international accounting standards, it is expected an improvement in the quality of accounting information. Such standardization brought uniformity in the structure, presentation format, as well as rules and procedures regarding the preparation of the financial statements, however, the footnotes make these accounting and financial reports as clear, transparent and understandable as possible to their intended public. This research compared the footnotes to the financial statements for the year ended as of 31 December 2014 of companies recognized by bring such transparency standards statements worthy of an award – the “Prêmio Transparência 2015”, with other companies’ footnotes which did not have the same recognition, concluding that there is no correlation between the number of footnotes or even the percentage of total asset balances that they cover with their explanations and clarifications in relation to the concept of transparency and quality of accounting information / As notas explicativas constituem-se elementos de extrema importância para que as demonstrações financeiras e contábeis atinjam o seu objetivo descrito no pronunciamento CPC 00 (R1) – Estrutura Conceitual para Elaboração e Divulgação de Relatório Contábil-Financeiro, qual seja “fornecer informações contábil-financeiras acerca da entidade que reporta essa informação (reporting entity) que sejam úteis a investidores existentes e em potencial, a credores por empréstimos e a outros credores, quando da tomada de decisão ligada ao fornecimento de recursos para a entidade”. Uma vez que as normas, princípios e práticas contábeis adotadas no Brasil convergiram para os padrões internacionais de contabilidade, espera-se uma melhora na qualidade das informações contábeis. Tal padronização trouxe uniformidade na estrutura, formato de apresentação, bem como regras e procedimentos para a preparação das demonstrações contábeis, entretanto, cabe às notas explicativas tornar esses relatórios contábeis e financeiros o mais claros, transparentes e compreensíveis possível, para o público a que se destinam. Essa pesquisa comparou as notas explicativas às demonstrações financeiras do exercício findo em 31 de Dezembro de 2014 de empresas reconhecidas por revestir tais demonstrações com padrões de transparência dignos de uma premiação – o Premio Transparência 2015, com as notas explicativas de outras empresas que não tiveram o mesmo reconhecimento, concluindo que não existe correlação entre o número de notas explicativas ou mesmo o percentual dos saldos das contas do ativo que elas cobrem com explicações e esclarecimentos, relativamente ao conceito de transparência e qualidade da informação contábil

Esta pesquisa tem por objetivo principal a proposta de novas notas de rodapé para o livro I Promessi Sposi Adattamento del testo e note di Marisa Pasqualetti, CIDEB, 2007. Inicialmente, fizemos um levantamento dos livros de leitura graduada para estrangeiros existentes no mercado editorial italiano. Verificamos que alguns dos títulos eram adaptações de obras clássicas da literatura italiana, outros eram policiais, de aventura e romance. A característica comum a esses títulos, além da linguagem controlada, é que todos eles apresentam notas de rodapé e que, na maioria das vezes, essas notas trazem um vocabulário já conhecido pelo público brasileiro. Dessa forma, colocamos as questões que pretendemos responder ao final dessa pesquisa: para quem é destinada as notas de rodapé dessas obras? A simplificação lexical é suficiente para tornar uma obra de fácil leitura? Qual é o critério usado para a escolha das palavras que vão compor as notas de rodapé dessas obras? Para a proposta das novas notas de rodapé do livro I Promessi Sposi adaptado, aplicamos a leitura da obra a sete grupos de alunos que possuíam, de certa forma, o mesmo nível de conhecimento lexical. Foi pedido a esses alunos que ao final da primeira leitura realizassem uma segunda leitura (de modo a provocar o mínimo possível de ruído na primeira leitura) preenchendo uma tabela que continha três colunas: primeira coluna elenco das palavras que constavam nas notas de rodapé desnecessariamente; segunda coluna palavras que não constavam nas notas de rodapé, porém, que deveriam constar (nesse caso, não seria todas as palavras desconhecidas, mas aquelas, que em uma leitura global ainda apresentavam-se incompreensíveis ou duvidosas); terceira coluna palavras que constavam no rodapé cuja explicação era insuficiente. Analisamos as colunas de 50 fichas preenchidas pelos alunos e verificamos que, das 213 palavras e/ou expressões que faziam parte das notas de rodapé, 77 eram desnecessárias, 19 deveriam ser reformuladas e 55 deveriam ser inseridas. Ao final, o título analisado teria 191 notas destinadas ao público brasileiro, 22 a menos do que o número total utilizado pela editora. / This research mainly aims at proposing new footnotes to the book I Promessi Sposi Adattamento del testo e note di Marisa Pasqualetti, CIDEB, 2007. At first, we made a survey of the graded readers for foreigners that we have access to in the Italian publishing industry. We identified that some of the books are adaptations from classic books in the Italian literature; others were suspense, adventure or romance stories. The common feature in all these classics, besides the graded language, is that all of them present footnotes, and that most of the times the vocabulary used is already familiar to the Brazilian readers. This way, we placed the following queries that we want to elicit in our research: Whom are the footnotes addressed to? Is the lexical simplification sufficient in order to make the reading of a piece of art of easy attainability? What is the criterion used for choosing the words which will come as footnotes in these books? In order to propose the new footnotes for the adapted I Promessi Sposi, we asked 07 different groups that were basically in the same lexical level to read the story. The students were asked to do a second reading right after the first one (in such a way so as to provoke the least interference in the first reading) and were asked to fill in a table with three columns: the first column demanded a list of words that were unnecessarily explained in the footnotes; the second column asked for words that were not in the footnotes but should be (in this case, not all the words would be unknown, but also words that could result in doubts or misunderstandings in a global reading); and the third column asked for words that were in the footnotes but whose explanations were insufficient. We analyzed the columns in 50 records filled up by the students and we found that from the 213 words and expressions that were in the footnotes, 77 were unnecessary, 19 should be reformulated and 55 should be inserted. By the end, the title which was chosen should have 191 footnotes destined to the Brazilian readers, 22 less that the number used by the publishing house.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-04-18T16:33:53Z No. of bitstreams: 1 Adriano Cagol_.pdf: 619508 bytes, checksum: 490415002d6a9bb9ff9bb7f968e23b21 (MD5) / Made available in DSpace on 2018-04-18T16:33:53Z (GMT). No. of bitstreams: 1 Adriano Cagol_.pdf: 619508 bytes, checksum: 490415002d6a9bb9ff9bb7f968e23b21 (MD5) Previous issue date: 2017-04-27 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / As demonstrações financeiras apresentam o desempenho financeiro das empresas e são uma importante ferramenta para análise da situação patrimonial e financeira, bem como para tomada de decisões de investidores, credores, fornecedores, clientes, entre outros. Nelas constam as notas explicativas que descrevem em detalhes as práticas e políticas de comunicação dos métodos de contabilidade da empresa, além de informações adicionais. Dependendo dos objetivos, não é possível uma correta análise da situação de uma entidade através das demonstrações financeiras, sem a interpretação e análise das notas explicativas que as acompanham. Porém, apesar da importância, a análise automática das notas explicativas das demonstrações financeiras ainda é um obstáculo. Em vista desta deficiência, este trabalho propõe um modelo que aplica técnicas de mineração textual para efetivar a extração de conceitos e a sumarização das notas explicativas, relativas à seção de principais práticas contábeis adotadas pela empresa, no sentido de identificar e estruturar os principais métodos de apuração de contas contábeis e a geração de resumos. Um algoritmo de extração de conceitos e seis algoritmos de sumarização foram aplicados sobre as notas explicativas das demonstrações financeiras de empresas da Comissão de Valores Mobiliários do Brasil. O trabalho mostra que a extração de conceitos gera resultados promissores para identificação do método de apuração da conta contábil, visto que apresenta acurácia de 100% na nota explicativa do estoque e do imobilizado e acurácia de 96,97% na nota explicativa do reconhecimento da receita. Além disso, avalia os algoritmos de sumarização com a medida ROUGE, apontando os mais promissores, com destaque para o LexRank, que no geral conseguiu as melhores avaliações. / Financial statements present the financial performance of companies and are an important tool for analyzing the financial and equity situation, as well as for making decisions of investors, creditors, suppliers, customers, among others. These are listed explanatory notes that describe in detail how practices and policies of accounting methods of the company. Depending on the objectives, a correct analysis of the situation of a company on the financial statements is not possible without an interpretation and analysis of the footnotes. However, despite the importance, an automatic analysis of the footnotes to the financial statements is still an obstacle. In view of this deficiency, this work proposes a model that applies text mining techniques without the sense of identifying the main methods of calculating the accounting accounts, the reports in the footnotes, with concept extraction, as well as generating a summary that contemplates the main idea of these, through summarization. A concept extraction algorithm and six summarization algorithms are applied in financial statements of companies of Brazilian Securities and Exchange Commission. The work shows that concept extraction generates promising results for the identification of the method of calculating the accounting account, since it presents a 100% accuracy in the footnote of inventory and property, plant and equipment, and accuracy of 96.97% in the footnote on revenue recognition. In addition, it evaluates the algorithms for summarization with the ROUGE measure, pointing out the most promising ones, especially LexRank, which in general obtained the best evaluations.

新聞報導在現今社會中為最便利與即時的資訊來源，也是公司與管理階層用來發布年度表現與其他重要消息的管道。本研究想要去找出新聞報導的內容與股票市場的反應之間的關連性，以及財務報表附註提供比新聞報導更多的其他資訊。 本研究以2013年度臺灣90家上市公司為樣本去探討股票市場與新聞報導及財報附註之間的關係。藉由內容分析法的方式去評估新聞報導與財報附註中的正向、負向情緒以及兩者之間的資訊差異以及兩者對股票市場的影響。藉由兩種不同的資訊來源，找出股票市場對於此兩者是否有不同的反應，並從中判斷兩種資訊內容的差異。 本研究發現新聞報導中的正向情緒與股票市場有正向的關連性，然而無法顯著證明在市場反應方面，財報附註能提供比新聞報導更豐富的資訊。 / Financial news articles are the most convenient and timely information in today’s world. Companies and managers can announce current year performance and other concurrent disclosures to investors and stakeholders by financial news articles. This study hopes to find the relationships between financial news articles and the stock market and the information content gap between financial news articles and footnotes to financial statements. This study uses 90 listed companies in TSE of 2013 to test stock market responses to the information content in the financial news articles and footnotes to financial statements. This study implements content-analysis technique, which count words for characterizing as optimistic and negative tone and helps to decide the abundancy of information content elaborated, to find the information content to stock market reactions and compare the information content gap between financial news articles and footnotes to financial statements. This study finds that optimistic sentiment expressed in financial news articles positively relates to the stock price movement. However, this study is unable to reach a conclusion that information disclosed in the footnotes to financial statements is significantly enough to represent the existence of information content gap as compared to financial news articles.