Submitted by Edineia Teixeira (edineia.teixeira@unioeste.br) on 2018-02-08T12:15:04Z No. of bitstreams: 2 Jociane_Pedoso2015.pdf: 1302270 bytes, checksum: 2fa6297c2a43698161023a68686789ad (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-02-08T12:15:05Z (GMT). No. of bitstreams: 2 Jociane_Pedoso2015.pdf: 1302270 bytes, checksum: 2fa6297c2a43698161023a68686789ad (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2015-05-22 / SEED / The National Program of Education Workers Formation (Profuncionário) is a Federal Government program that has been spread through many Brazilian states, including Paraná, since 2005. MEC, by the National Educational Board, has included the National Syllabus to the Professional area 21 (Services and Support in schools), the School Office allocations, School Food, Technology Educational Tools and School Structure. The main goal of this assignment was to reflect on the linkage between this program and the concepts needed to the development of workers since the 90´s. The specific objectives were:a) to study the context of emergency of the policies used to form School Workers in Paraná b) to understand the formation of those workers and the demand of the State Schools of Paraná c) to analyse the process of improvement of Education workers in the context of the formation of Paraná workers. This article is organized in three chapters: in the first one, there is an explanation about social and educational policies and the changes in the work world, as well as the process of union organizations. The terms "school workers", "education workers" and "school employees" are presented based on Brazilian and the State of Paraná Education laws. The second chapter had the intention of understanding the implementation of the Profuncionário program. There is an analyses about the demand for those professionals known as Educational Agents I and II. In the third chapter was made an analyses about the pedagogical organization and about the work that´s been happening in the process, focusing on the Notebooks, and detaching the concept of skills required in the 1990's and in the early 21st century. Through this study, it was possible to understand that this program emerges as a flag of union workers and education professionals, as well as it expresses the historical an political context that has produced it. In Paraná State Schools in 2013, 90% of the workers of Quadro Próprio do Poder Executivo (QPPE) and of Quadro dos Funcionários da Educação Básica (QFEB) graduated or were attending the program. / O Programa Nacional de Valorização dos Trabalhadores em Educação (Profuncionário) é um programa do governo federal implantado a partir de 2005 em diversos estados, entre eles o Paraná. O MEC, por meio do Conselho Nacional da Educação, incorporou, às Diretrizes Curriculares Nacionais, a área Profissional no 21 (de Serviços de Apoio Escolar) e nela as habilitações de Secretaria Escolar, de Alimentação Escolar, de Multimeios Didáticos e de Infraestrutura Escolar. Esta dissertação teve o objetivo geral de analisar a relação entre o Profuncionário e os conceitos requeridos para a formação do trabalhador a partir da década de 1990. Os objetivos específicos visados foram: a) estudar o contexto de emergência da Política de Formação dos Funcionários de Escola no Paraná; b) compreender a Formação dos Funcionários de Escola por meio da demanda na Rede Estadual de Ensino do Paraná; e c) analisar o processo de profissionalização dos funcionários da educação no contexto da formação do trabalhador no estado do Paraná. A dissertação está organizada em três capítulos: no primeiro realizou-se uma explanação sobre as políticas sociais e educacionais da formação do trabalhador, mais especificamente da formação dos profissionais da educação e as mudanças no mundo do trabalho, bem como do processo de sindicalização dos funcionários. São apresentados, nesse sentido, os termos “trabalhadores da educação”, “profissionais da educação” e “funcionários de escola” com base na legislação brasileira e na legislação da Rede Estadual de Ensino do Paraná. O segundo capítulo intentou compreender a implantação da Formação dos Funcionários de Escola através do Profuncionário. Ali se procurou analisar a demanda dos “Agentes Educacionais I e II” e do Profuncionário na Rede Estadual de Ensino do Paraná, com dados sobre a implantação do Profuncionário nessa Rede. No terceiro capítulo foi realizada uma análise da organização pedagógica e do trabalho realizado no processo de formação do Profuncionário, com foco nos seus “Cadernos” e com destaque para o conceito de competência requerido na formação do trabalhador na década de 1990 e anos iniciais do século XXI. Compreendeu-se, com o estudo realizado, que o Profuncionário emerge como bandeira de sindicalistas e de educadores, mas também expressa as relações históricas e políticas do contexto histórico que o produziu. Na Rede Estadual de Ensino do Paraná, em 2013, 90% dos funcionários de escolas do Quadro Próprio do Poder Executivo (QPPE) e do Quadro dos Funcionários da Educação Básica (QFEB) fizeram ou estavam matriculados no Profuncionário.

O objetivo do presente estudo foi investigar a relação entre a prevalência de obesidade e percepção do ambiente para a prática de atividades físicas em adultos de Itirapuã - SP. Desenvolveu-se um estudo do tipo transversal de base populacional com 216 adultos. Dados sócio demográficos e comportamentais foram obtidos por meio de um questionário estruturado. A percepção do ambiente para a prática de atividade física foi avaliada por meio de um questionário estruturado adaptado da Neighborhood Environmental Walkability Scale (NEWS), previamente validado para a população brasileira. As prevalências de excesso de peso e obesidade (IC 95%) foram estimadas. Para avaliar a associação entre o excesso de peso (sobrepeso e obesidade) e a percepção do ambiente para a prática de atividade física foram empregados modelos de regressão logística bivariados e ajustados por sexo e idade. Dentre os 216 adultos avaliados, 55% eram do sexo feminino e a média de idade foi de 37 (12) anos. Elevada proporção de sobrepeso (31%) e obesidade (25,5%) foi observada. Em modelos de regressão ajustados por sexo e idade, verificou-se que os indivíduos que residiam em locais mais distantes de escolas de ensino fundamental [OR 1,99 (IC95% 1,13; 3,47)], locadoras de filmes [OR 2,33 (IC95% 1,29; 4,19)] e praças ou locais ao ar livre onde pudessem praticar atividade física [OR 2,05 (IC95% 1,15; 3,66)] apresentaram maior chance de ocorrência de excesso de peso. Quanto ao nível de satisfação com o bairro, observou-se que a satisfação com a qualidade e quantidade de supermercados no bairro de residência estava inversamente associada à ocorrência de excesso de peso [OR 0,14 (IC95% 0,03; 0,69)]. Os dados sugerem que os adultos residentes em municípios de pequeno porte também são influenciados pelo ambiente para a prática de atividade física e que este está associado à ocorrência do excesso de peso. / The aim of the present study was to investigate the relationship between the prevalence of obesity and the perception of the environment for the practice of physical activity in adults from Itirapuã, São Paulo state. A population-based cross-sectional study involving 216 adults was conducted. Sociodemographic and behavioral data were collected using a structured questionnaire. The perception of the environment for the practice of physical activity was assessed by an adapted version of the structured questionnaire Neighborhood Environmental Walkability Scale (NEWS) validated for use in the Brazilian population. Prevalences of both overweight and obesity (95% CI) were estimated. Bivariate logistic regression models, adjusted for gender and age, were employed to assess the relationship between excess weight (overweight and obesity) and perception of the environment for the practice of physical activity. Of the 216 adults assessed, 55% were women and mean age was 37 (±12) years. A high rate of overweight (31%) and obesity (25.5%) was found. The regression models adjusted for gender and age revealed that individuals living far from primary schools [OR 1.99 (95%CI 1.13; 3.47)], movie rental stores [OR 2.33 (95%CI 1.29; 4.19)] and squares or spaces outside to perform physical activities [OR 2.05 (95%CI 1.15; 3.66)] had a higher risk of excess weight. Regarding level of satisfaction with the neighborhood, satisfaction with the quality and quantity of supermarkets in the neighborhood of residence was inversely associated with excess weight [OR 0.14 (95%CI 0.03; 0.69)]. These results suggest that adults living in small towns are also influenced by the environment in terms of practice of physical activity and that this is associated with excess weight.

For many years, the tight bureaucratic and task centered approaches of civil service institutions of Ethiopia led to fragmentation, overlap and duplications of efforts than being responsive, flexible and customer focus. To this end, Business Process Reengineering (BPR) has been considered as a government sector technique to help organizations fundamentally rethink how they do their work in order to dramatically improve customer service, cut operational costs, become responsive, flexible and customer focus. BPR has great potential for increasing productivity through reduced process time and cost, improved quality, and greater customer satisfaction, but it often requires a fundamental organizational change. Despite the numerous advantages of BPR in terms of responsiveness, flexibility and customer focus, its implementation is perceived to be a difficult task and also many unsuccessful experiences have been reported in the literature. In fact, there are very few survey researches that attempt to highlight the kinds of activities that the organizations should pursue to ensure a reasonable transition to the new process; manage the human and technical issues surrounding implementation of the new process; and assess the results of its reengineering efforts. But these researchers saw the issues from private cooperative organizational perspectives and contexts. Besides, most of the discussions and findings were stretched up to showing that successful BPR implementations process are mainly associated with the organizations capability in managing changes. The researches paid no attention to other factors, like the issues of enabler, tools and techniques which can be utilized to build momentum. Hence, the present research investigated the factors associated with successful implementations of BPR projects in the contexts of public institutions. Based on a case study conducted in Ethiopian Ministry of Health and Gambella Regional Health Bureau; this research attempted to provide guidelines and best practices in public service providing institutions that will help them to achieve dramatic performance gains while implementing BPR projects. A cross sectional, qualitative and quantitative study was conducted taking 90 respondents and 20 interviewees as study subjects. Data were collected from June 1 to July 31 2010. A structured questionnaire was filled by 90 respondents where 43.3 % of them from Gambella Peoples’ National Regional State Health Bureau and 56.7% of them were from Ethiopian Federal Ministry of Health. The questionnaire was employed to collect data on change management and factors associated with the attainment of performance goals whereas in-depth interviews were utilized to substantiate the findings of questionnaire and investigate the use of information technology as enabler. The in-depth interviews included planners, core process owners and directors. Cross tabulation results imply that there is significant associations between attainment of performance goals and availability of written comprehensive plan for pilot test, refinement and implementation of change management plan, availability of communication strategy, placement of performance measures, motivation to take new roles and responsibilities, Use of information technology as enabler and pilot testing to evaluate new process. Hence, the findings of this research suggest that reengineering project implementation is complex, involving many factors. To succeed, it is essential that change be managed and that balanced attention be paid to all identified factors, including those that are more contextual (e.g., management support and technological competence), performance management, availability of comprehensive implementation plan, communication strategies, refinement and implementation of change management plan, use of pilot testing to evaluate new process, motivation to take new roles and responsibilities and usage information technology as enabler. / +251911436197, Gambella, Ethiopia, P.o.box. 90

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This work presents an approach of game-based learning using a serious game called Software Testing Team Game. It is a three-dimensional multiplayer game developed in the virtual world OpenSim. This game simulates the software testing division of a software development company. It aims to provide knowledge related to software testing strategies, motivate students, and encourage skills such as communication and problem solving. The main difference between this game and others is its integration with the Learning Management System Moodle, which allows teacher to edit game challenges throughout each of the levels, using the Questionnaire tool, so that the game adapts to different undergraduate computing curricula. The game also enables students to export test cases created by them in the game to the test management tool TestLink, in order that they are given the opportunity to interact with a tool used by professionals and also to directly apply the knowledge acquired. The assessment of the game was performed in a class of Computer Engineering undergraduate students in the Software Engineering Discipline. This assessment showed positive results, considering that learners succeed to achieve learning objectives. Students enjoyed playing the game more than learning in a traditional way, which in this study corresponds to a list of exercises. So, we conclude that the use of the game can collaborate on software testing education. These positive results got in the assessment motivate other experiments. / Este trabalho apresenta uma abordagem de aprendizagem baseada em jogos utilizando o jogo sério denominado Jogo da Equipe de Teste de Software (JETS), que é um jogo em três dimensões, multiplayer e foi desenvolvido no mundo virtual OpenSim. Esse jogo simula o setor de Teste de Software de uma empresa de desenvolvimento de sistemas e visa a proporcionar conhecimentos relacionados com Estratégias de Teste de Software, motivar os estudantes e estimular habilidades como comunicação e resolução de problemas. O principal diferencial do JETS é sua integração com o Ambiente Virtual de Ensino-Aprendizagem (AVEA) Moodle, que permite ao professor editar os desafios das fases por meio da ferramenta questionário, de modo que o jogo se adapte aos diferentes currículos dos cursos de graduação em computação. O JETS também permite a exportação dos casos de teste criados no jogo para a ferramenta de gerenciamento de Teste de Software TestLink, proporcionando aos estudantes o contato com uma ferramenta utilizada por profissionais e a aplicação direta dos conhecimentos adquiridos. A avaliação do JETS foi realizada em uma turma do curso de Engenharia da Computação na disciplina de Engenharia de Software. Essa avaliação teve resultados qualitativos muito positivos, pois, segundo os próprios estudantes, os objetivos de aprendizagem foram atingidos. Além disso, os estudantes relataram, em sua maioria, gostar de jogar o JETS e disseram, ainda, preferir esse tipo de atividade (jogo sério) à tradicional neste trabalho, representada por uma lista de exercícios. Portanto, foi possível perceber que a utilização do JETS pode ser uma alternativa promissora no processo de ensino-aprendizagem do conteúdo de Teste de Software. De modo que os resultados positivos obtidos na avaliação do JETS incentivam a realização de outros experimentos.

This master's thesis deals with a preparation of a qualification training for social workers that work with a client in crisis. It examines what are the requirements for the social worker and his range of further training. It also focuses on a social worker custody to a client who found himself in a crisis situation. It solves whether, and how the social workers are prepared to these difficult situations. Theoretical knowledge, as a type of client, koncept and types of crisis situations and attitudes and competences of a social worker to the solution of the crisis, are used in practical part of this master's thesis, which is made up of case reports with subsequent analysis. In conclusion the importance of the knowledge and skills of social workers are documented by questionnaire. Using the comparative method, I would like to highlight the developments in this field during the last five years. For comparison is outlined the care for a human in crisis in Switzerland and Bulgaria. The goal of my thesis is to make this field more approachable not only to social workers who encounter people in crisis in the course of their work, but also to all people who may find them- selves in crisis.

Sammanfattning   Titel: Efterlevnaden av upplysningskraven i IFRS 13 vid värdering till verkligt värde - En studie om efterlevnaden av IFRS 13 bland börsnoterade fastighetsbolag i Sverige, Tyskland och Storbritannien    Nivå: C-uppsats i ämnet företagsekonomi   Författare: Fredrik Hallin Johansson & Sebastian Warren   Handledare: Fredrik Hartwig   Datum: 2017 – juni   Syfte: Företag som brister i den finansiella rapporteringen lever inte upp till IFRS krav på transparens, kompabilitet och en enhetlig redovisning i Europa. Relevant information riskerar därmed att undanhållas från investerare, analytiker och övriga intressenter på kapitalmarknaden. Att redovisningsstandarder efterlevs är avgörande för att uppfylla dessa målsättningar. Syftet med denna studie är att undersöka hur variablerna företagsstorlek, revisionsbyrå, skuldsättningsgrad, lönsamhet, likviditetsnivå, tid och kluster påverkar efterlevnad av de obligatoriska upplysningskraven i IFRS 13 hos börsnoterade fastighetsbolag i Sverige, Tyskland och Storbritannien.    Metod: Deduktiv ansats där hypoteser formuleras för att testa ett antal oberoende variablers påverkan på fastighetsbolagens efterlevnad av IFRS 13. Ett upplysningsindex konstrueras för att operationalisera efterlevnaden där analysen av insamlad data från årsredovisningar genomförs med multipel regressionsanalys och korrelationsanalys.    Resultat & Slutsats: Studien visar att det finns ett positivt signifikant samband mellan tid och efterlevnadsgrad, vilket innebär att företagen har en högre efterlevnad av de obligatoriska upplysningskraven i IFRS 13 2015 jämfört med 2013. Ett signifikant negativt samband mellan likviditetsnivå och efterlevnadsgrad kan också konstateras där fastighetsbolag med lägre likviditetsnivå har en högre efterlevnad. Studien visar även att efterlevnaden av de obligatoriska upplysningskraven var relativt hög överlag med en genomsnittlig efterlevnad på 76,1 % för 2013 och 81,6 % för 2015. Vi kan slutligen konstatera varierande resultat mellan Sverige, Tyskland och Storbritannien, vilket visar att de studerade variablerna har olika stor påverkan på efterlevnaden av upplysningskraven i dessa länder.   Förslag till fortsatt forskning: En begränsning med denna studie är att vi enbart studerar hur tid, kluster och ett antal företagsspecifika faktorer påverkar efterlevnaden av obligatoriska upplysningskrav. Tidigare forskning visar att det finns landspecifika faktorer som också kan ha en påverkan på efterlevnaden i olika länder. Det vore därmed intressant att även inkludera dessa variabler i vidare studier för att studeras dess påverkan. Den finansiella sektorn står ut med en generellt låg efterlevnad av obligatoriska upplysningskrav i IFRS och det vore därmed också intressant att studera vilka faktorer som kan förklara variationer i efterlevnaden inom denna sektor.      Uppsatsens bidrag: Studien ger bevis på vad som kan förklara skillnader i efterlevnadsgraden av IFRS 13 hos svenska, tyska och brittiska fastighetsbolag. Studiens praktiska bidrag är att den kan ge intressenter en större förståelse för vilka faktorer som kan påverka i vilken utsträckning fastighetsbolag efterlever obligatoriska upplysningskrav. En sådan ökad förståelse leder förhoppningsvis till tydligare standarder och en högre efterlevnad i framtiden vilket innebär en högre kvalité i den finansiella rapporteringen. / Title: Compliance with IFRS disclosure requirements when valuating at fair value – A study examining the compliance with IFRS 13 within listed real estate investment companies in Sweden, Germany and Great Britain.   Level: Final assignment for Bachelor Degree in Business Administration   Author: Fredrik Hallin Johansson & Sebastian Warren   Supervisor: Fredrik Hartwig   Date: 2017 - June   Aim: Companies that lack in their financial reporting do not live up to IFRS requirements of transparency, comparability and uniform accounting in Europe. Relevant information risk to be withheld from investors, analysts and other stakeholders on the capital market. Compliance with accounting standards is crucial to reach these goals. The purpose of this study is to examine how the variables company size, auditor, leverage, profitability, liquidity, time and cluster affects compliance with the mandatory disclosure requirements of IFRS 13 within listed real estate investment companies in Sweden, Germany and Great Britain.   Method: Deductive approach where hypotheses are formulated to test several independent variables impact on real estate investment companies compliance with IFRS 13. A disclosure index is designed to operationalize the compliance level, where the analysis of gathered data from annual reports is performed with multiple regression- and correlation analysis.   Result & Conclusions: The result of this study shows a positive significant relationship between time and compliance level, which means that companies have a better compliance with the mandatory disclosure requirement of IFRS 13 for the year 2015 compared to 2013. A significant negative relationship between liquidity and compliance level can also be found, which means that companies with a lower level of liquidity tend to comply better with the mandatory requirements of IFRS 13. The study also shows a relatively high compliance overall with an average compliance level of 76,1 % for 2013 and 81,6 % for 2015. We can finally conclude a varying result between Sweden, Germany and Great Britain, which shows that the examined variables have different effects on the compliance level in the different countries.   Suggestions for future research: A limitation within this study is that we only examine how time, clusters and several firm specific factors affect the compliance of mandatory disclosure requirements. Prior studies shows that country specific factors also could have an impact on the compliance level in different countries. Therefore it would be interesting to include these variables in further studies to see if they affect the compliance level. The financial sector has been shown to have low level of compliance with IFRS mandatory disclosure requirements and it would therefore also be interesting to examine explanatory factors for compliance level within this sector.   Contribution of the thesis: This study provide evidence of what can explain the differences between Swedish, German and British real estate investment companies level of compliance with mandatory disclosure requirements of IFRS 13. This paper could be useful for different stakeholders by giving them a greater understanding for which factors that can affect to what extent real estate investment companies comply with mandatory disclosure requirements. A greater understanding will hopefully result in clearer standards and higher compliance in the future which thereby would result in a higher quality in the financial reporting.

Economic theory provides numerous reasons why globalization might increase or decrease female wages and gender wage gap. Main objective of this study was to study the impact of globalization on gender wage gap in Czech Republic and to understand how different explanatory variables affecting female wages have changed over time. To undertake the research, I considered two different years. First year, 1996, manifested the beginning of globalization in Czech Republic. Second year, 2017, manifested the current peak of globalization. Study utilized two micro datasets, Microcensus 1996, EU-SILC 2017 and sector level macro data. Decomposition of raw gender wage gap was undertaken with Oaxaca Blinder decomposition technique. Results reported that in both the years, female workers had better human capital characteristics and better returns to these characteristics. Therefore, contribution of endowment effect to gender wage gap was negative. Further, foreign direct investment inflows had a positive impact on female wages, but overall, male workers gained more from globalization in both the years. Lastly, female workers were concentrated in those sectors, which received lowest FDI inflows in both the years. This hints towards presence of occupation segregation in Czech economy, which has kept gender wage gap...

Diplomová práce řeší problematiku sociálních medií v marketingové komunikaci vybrané společnosti. Cílem této práce je analyzovat současný stav marketingové komunikace na sociálních sítích dané společnosti a navrhnout nové řešení pro využití vhodnějších médií. První část je věnována problematice marketingu, marketingové komunikaci a sociálním sítím. Analytická část poté studuje vnější prostředí společnosti spolu s konkurencí a situací uvnitř společnosti. Poslední část představuje možné návrhy řešení, jak vylepšit marketingovou komunikaci společnosti na sociálních sítí, spolu s analýzou jejich efektivity, návrhu kampaně na tuzemském trhu spolu s dosahem zahraničních trhů a přihlédnutím na konkrétní produkt.

Master`s thesis in the first part deals with the theoretical description of the basics of photovoltaics, principles of solar cell, failures occurring in solar cells. There were also described diagnostic methods for measuring the solar cells and methods of temperature measurements and control . The second part of the thesis deals with the practical measurements of solar cells by electroluminescence at different temperatures. This chapter also describes measuring workplace of solar cells with temperature control.

The theme of my thesis “Use of accounting dates and statements for company management” is definining a way of using accounting data and evaluate the company from the manager point of view. This study concentrates on evaluating of current financial and economic situation of the company by means of specific procedures and methods and deals with the accounting statements balance sheet and profit and loss account which provides important indicators e.g., sources of financing, structure of properties, profitability, liquidity etc. The indicating instruments are represented in tabular form, graphs and schemes.