Global ETD Search

521	Rozvoj vybraných malých měst s využitím dostupných programů podpory / Development of selected small towns with using available support programmes VOPELKOVÁ, Marcela January 2013 (has links) The aim of thesis ,,Development of selected small towns with using available support programmes" is to evaluate the present situation of selected small tors and a proposal for their further development by using available support programmes. The theoretical part of the thesis is focused on explanation of all concepts of these small towns and the practical part includes a analysis of received subsidies and their total evaluation and other potential projects for the development of selected towns with using available support programmes.
522	Comparative analysis of activity based costing as an alternative to the traditional costing methods in SASSA Maluleke, Mashangu Justice 11 1900 (has links) Abstracts in English, Xhosa and Afrikaans / The South African Social Security Agency (SASSA) is the mechanism that enables service delivery to alleviate poverty in South Africa through the payment of social grants as mandated by the Social Security Agency Act No. 9 of 2004. The rapid increase of social grant beneficiaries in the past decade, fuelled by social inequality, directly affects the administration cost associated with social grants. This study aimed to investigate the allocation of indirect costs related to the administrative elements that makes it possible for SASSA to pay social grants. Semi-structured interviews were conducted; the study concluded that ABC (activity-based costing) could be implemented as an alternative to the traditional costing (TC) method on a pilot project basis. The study also recommended a framework for SASSA to consider in laying the foundation to start the process of ABC implementation. Drawing from the research conducted, further studies on the implementation of ABC principles within the public sector could be pursued. / Ejensi ya Vuhlayiseki bya Vanhu ya Afrika Dzonga ku nga South African Social Security Agency (SASSA) i ndlela leyi endlaka leswaku mphakelo wa vukorhokeri wu koteka ku hunguta vusweti eAfrika Dzonga hikwalaho ka ku hakeriwa ka timalimpfuneto ta vanhu (social grants) tanihileswi swi pfumeleriweke hi Nawu wa Social Security Agency Act 9 wa 2004. Ku ndlandlamuka ka vavuyeriwa va malimpfuneto ya vanhu swi khumbha hi ku kongomisa tihakelo ta vulawuri leti fambelanaka na timalimpfuneto ta vanhu. Dyondzo leyi yi kongomisiwile eka ku lavisisa mphakelo wa tihakelo to ka ti nga kongomisi leti fambelanaka na swiyenge swa vulawuri leswi endlaka leswaku SASSA yi kota ku hakela timalimpfuneto ta vanhu. Ku endliwe ti-semi-structured interview. Dyondzo yi kumile leswo ti-activity-based costing (ABC) ti nga tirhisiwa hi ndlela yo cincana na maendlelo ya vupimahakelo bya ntolovelo eka projeke ya nkarhinyana. Dyondzo yi bumabumerile leswaku ku anakanyiwa rimba ro nyika mianakanyo yo sungula maendlelo yo tirhisa ABC. / Die “South African Social Security Agency” (SASSA) verlig armoede in Suid-Afrika deur ingevolge die “Social Security Agency Act” 9 van 2004 sosiale toelaes te betaal. Die aansienlike toename in die aantal begunstigdes het ŉ uitwerking op die administrasiekoste van sosiale toelaes. Hierdie studie ondersoek die toewysing van indirekte koste ten opsigte van die administratiewe elemente wat SASSA in staat stel om sosiale toelaes te betaal. Halfgestruktureerde onderhoude is gevoer. In hierdie studie word tot die gevolgtrekking gekom dat aktiwiteitsgebaseerde kosteberekening (ABK) as ŉ alternatief vir en as ŉ proefprojek die tradisionele kosteberamingsmetode geïmplementeer kan word. ŉ Raamwerk word aanbeveel wat as ŉ grondslag kan dien vir die implementering van ABK. / College of Accounting Sciences / M. Phil. (Accounting Sciences) Activity-based costing Traditional costing Activity-based budgeting Time-driven activity-based costing Activity-based management Indirect cost Social grants Application process Steps to implementation Administration cost per grant Vupima-hakelo bya ntolovelo Mafambiselo ya activity-based management Tihakelo to ka ti nga kongomisi Timalimpfuneto ta vanhu Magoza ya tirhelo Tihakelo ta vulawuri ku ya hi mpfuneto Aktiwiteitsgebaseerde kosteberekening Aktiwiteitsgebaseerde begroting Aktiwiteitsgebaseerde bestuur Tydgedrewe Indirekte koste Sosiale toelaes Toelae-aansoekprosedure Implementeringstappe Administrasiekoste per toelae 657.420968 Cost accounting -- South Africa South African Social Security Agency Activity-based costing -- South Africa
523	Nine Lives: A History of Cat Women, Subversive Femininity, and Transgressive Archetypes in Film Barnett, Katrina 08 1900 (has links) The intention of this thesis is to identify and analyze the cat woman archetype as a contemporary extension of the transgressive witch archetype, which rampantly appears over the course of cinema history, working as a signifier of a patriarchal society's fear of autonomous and subversive women. The character of Catwoman is the ultimate representation for this archetype on grounds of her visibility, longevity, and ability to return again and again. More importantly, Catwoman and her sisterhood of cat women work against male creators as a means of female empowerment through trickery. Within this thesis, key films of varying genres are drawn from throughout cinema history and analyzed in order to demonstrate the intertextual network of characters that make up the cat woman archetype, and the importance of the Catwoman character in her many forms. Catwoman subversive women witches femme fatale female archetypes in film cats and women cat goddess female sexuality strong willed women female laughter womens laughter unruly women patriarchal storytelling batman returns bringing up baby war of the roses that darn cat bell book and candle cat people the dark knight rises batman television curse of the cat people tomb of ligeia the blue bird cat girl gale sondergaard michelle pfieffer anne hathaway eartha kitt julie newmar halle berry nastassja kinski paul schrader tim burton island of lost souls panther woman katharine hepburn cary grant christopher nolan female resurrection Cinema Gender Studies Women's Studies
524	Communicating science : developing an exhibit with scientists and educators Lemagie, Emily 28 October 2011 (has links) Outreach is a small, but significant component to modern research. Developing an exhibit for public display can be an effective way to communicate science to broad audiences, although it may be a less familiar method to scientists than writing papers or giving presentations. I outline the process of developing an interactive exhibit for outreach, and evaluate and discuss the effectiveness of a computer exhibit designed to communicate estuary currents and scientific modeling using Olympia Oyster restoration in the Yaquina Bay estuary as a theme. I summarize the results of this project in three primary recommendations: 1) exhibit developers should be deliberate in the decision to use a computer and only select this media if it is determined to be the best for communicating exhibit learning outcomes, 2) the design of visualizations to convey research results should be carefully modified from their scientific forms to best meet the exhibit learning outcomes and expectations of the exhibit audience, and 3) scientists should play an integral role in the development of scientific content-based exhibits, but their expertise, and the range of expertise from other members of the exhibit development team, should be strategically utilized. / Graduation date: 2012 Exhibit Exhibit Development Exhibit Design Education Marine Education Marine Interpretation Science Interpretation Informal Science Environmental Interpretation Environmental Outreach Science Education Communicating Science Estuary Interpretation Communication Outreach Science Outreach Free-Choice Learning Informal Education Informal Science Estuary Education Museum Exhibit Interactive Kiosk Computer Exhibit Computer Interface Interactive Touchscreen Kiosk Marine Science Exhibit Computer Display Interactive Exhibit Interactive Visualization Current Simulation Scientific Model Numerical Model Estuary Science Visitor Center Marine Science Center Visitor Behavior Museum Hatfield Marine Science Center Science Center Emily Lemagie Oregon Sea Grant Education Kiosk Educational Kiosk Computer Kiosk Science Communication Touchscreen Interface Backwards Design Tidulator Museum exhibits -- Oregon -- Newport Hatfield Marine Science Center
525	Är god redovisningssed fortfarande god sed? Niklasson, Viktor, Olofsson, Carl-Oscar January 2013 (has links) Sammanfattning Bokföringsnämnden (BFN) är en statlig myndighet under regeringen som är statens expertorgan på redovisningsområdet. De ansvarar för att främja utvecklingen av den goda redovisningsseden som enligt definitionen skall grundas utifrån praxis. Redovisningen har dock gått från att ha styrts utifrån principer och sed till att bli allt mer styrt av regler. På senare tid har nämligen BFN antagit en ny strategi genom att utfärda regelverk vilket de aldrig tidigare har gjort. De nya regelverken vid namn K-regelverken grundar sig i internationella redovisningsnormer och blir aktuella att tillämpa från 2014. Problematiken är att BFN inte har någon föreskriftsmakt utan endast får ge ut allmänna råd. Dessa uppfattas dock ofta som obligatoriska i praktiken vilket leder till att det uppstår en konflikt både gällande hur reglerna skall tolkas samt vad som gäller juridiskt. Vårt syfte är att förstå hur de kommande regelverken från bokföringsnämnden uppfattas samt hur de kommer att påverka företagen och den goda redovisningsseden. I uppsatsen använder vi oss av en kvalitativ studie med induktiv ansats. För att erhålla data på området har vi både samlat in primär och säkundärdata för att förstå och tolka helheten. I slutsatsen kommer vi fram till att den goda redovisningsseden har förändrats så pass mycket att den inte längre kan anses vara god sed. Finns det överhuvudtaget fortfarande ett behov av god redovisningssed då skrivna regler har tagit över det tomrum som den goda seden tidigare försökte fylla? Vi har även kommit fram till att K-regelverken inte kommer att resultera i en förenkling jämfört med dagens normgivning, inte heller kommer de administrativa kostnaderna att minska. Viktor Niklasson Carl-Oscar Olofsson Fredrik Reinfeldt ekonomi redovisning företagsekonomi redovisningssed god sed Handelshögskolan vid Karlstad Universitet Kandidat uppsats kandidatuppsats c-uppstas k-regelverken k1 k2 k3 k4 BFN bokföringsnämnden förenkling regelförenklingsarbetet administrativa kostader allmänna råd bindande frivilliga IASB IFRS SMES SME:S US GAAP redovisning rättvisande bild makt EU USA normgivningsmakt normgivningskompetens sambandet redovisning beskattning praxisorienterad normgivning BFNAR regeringen regelrådet regelverk k-råden industriell makt regelförenklingsarbetet regelförenkling bryter grundlagen grundlagar RF ÅRL BFN FAR internationalisering harmonisering FinForum 2013 2012 Grand Hotel redovisningspraxis internationella redovisningsnormer bokföringsbrott avvikelser redovisnings förändringar balansräkning resultaträkning koncernredovisning NJA SOU normgivningsprocessen PWC Ernst & Young Grant Thornton revisionsbyråer revision regeringens handlingsplan regelförenklingsarbetet Mikael Johnson Bengt Bengtsson Michaela Nilsson Sten-Eric Ingblad Dan Brännström Annika Falkengren Christina Libassi Claes Janzon Göran Anrell Eva Törning Ulf Selander Thomas Engelbrektsson Business School noterade onoterade bolag småföretag regelverken tvingande redovisningsområdet statens expertorgan

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