Made available in DSpace on 2016-12-23T14:04:30Z (GMT). No. of bitstreams: 1 Daniella Cardoso Buzzi - Parte 1.pdf: 3079632 bytes, checksum: b148e9c75678c6a9d8b1d48f835c1071 (MD5) Previous issue date: 2008-08-27 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / In the city of Cachoeiro of Itapemirim, in the state of Espirito Santo, the processing sludge of ornamental stones (LBROs) produces a solid waste (RS) that impacts negatively on the environment because it is produced in large quantities and the state regulations regarding solid waste management arenot yet implemented in the law. Consequently, an inappropriate management of the LBROs occurs when most part of the rejected materials are put inside a tank open in the soil without any sort of protection, yielding soil and water reservoirs contamination. Facing this environmental impact, this research was conducted among a group of companies in the field of ornamental stone affiliated to AAMOL, located in the ciy of Cachoeiro Itapemirim, with the main purpose of classifying and quantifying the LBROs, according to NBR 10004/2004, 10005/2004 NBR, and NBR 10006/2004. To that end, it has a viable methodology for the RS management was developed. The methodology included the use of questionnaires and visits to AAMOL affiliated companies, quantification of blocks and polished plates and consumption of inputs in the process of unfolding. It also included the establishment of a sampling plan, according to the criteria established by the NBR 10007/2004, to collect samples of raw materials, inputs and LBROs. The classification of LBROs found that 77% of the samples were classified as Class IIA waste - Non-Inert waste and 23% as Class IIB - Inert, and the parameters Al, Ba, Cd, Pb, Cl-, Cr, phenol, Fe, F-, Hg, Ag, Na and SO4 2-, to measure the inert characteristic of the sample. There were also estimated , in this study, indicators of the amount of LBRO per unit deployed and polished plate in wetlands that are generated in the sludge, 95% and 99.7%, resulting in the ILD95% = 22.14 t / block, the ILP99,7% = 19,191 kg / plate, in addition to the indicators in the humidity of 30% maximum allowed for final disposal in landfills, resulting in the ILD30% = 14.76 t / block and ILP30% = 12,493 kg / plate, that have proven very to be effective in the dehydration process for the management of RS, since it allows better management and reduction in the cost of transportation and final disposal. / No município de Cachoeiro de Itapemirim/ES, as lamas de beneficiamento de rochas ornamentais (LBROs) constituem um resíduo sólido (RS) muito impactante ao meio ambiente, uma vez que são geradas em grande quantidade e que ainda não está implementada no Estado do Espírito Santo a Política Estadual de Resíduos Sólidos que direcione o gerenciamento deste RS.Desta forma, observa-se no município um gerenciamento inadequado em que grande parte das LBROs são depositadas em tanques escavados no solo, sem qualquer tipo de proteção de modo a evitar a contaminação do solo e de corpos d água. De encontro a este problema ambiental, a presente pesquisa foi desenvolvida junto a um grupo de empresas do setor de rochas ornamentais associadas à AAMOL, localizadas no município de Cachoeiro de Itapemirim, com o objetivo principal de classificar e quantificar as LBROs, de acordo com a NBR 10004/2004, NBR 10005/2004, e NBR 10006/2004. Para tanto, desenvolveu-se uma metodologia que se mostrou viável para o RS em estudo, a LBRO. A metodologia contemplou visita e aplicação de questionários às empresas associadas à AAMOL, quantificação dos blocos desdobrados e chapas polidas e consumo de insumos no processo de desdobramento. Também contemplou a elaboração de um plano de amostragem, de acordo com os critérios estabelecidos na NBR 10007/2004, para a coleta das amostras de matérias-primas, insumos e LBROs. Da classificação das LBROs verificouse que 77% das amostras foram classificadas como Resíduo Classe IIA Não- Inertes e 23% como Resíduo Classe IIB Inertes, sendo os parâmetros Al, Ba, Cd, Pb, Cl-, Cr, fenol, Fe, F-, Hg, Ag, Na e SO4 2-, aqueles que contribuíram para a não inerticidade das amostras. Foram obtidos neste estudo também o indicadores de quantidade de geração de LBRO por bloco desdobrado e chapa polida nas umidades em que são geradas as lamas, 95% e 99,7%, obtendo-se o ILD95% = 22,14 t/bloco, o ILP99,7% = 19,191 kg/chapa, além dos indicadores na umidade máxima permitida de 30% para a disposição final em aterro, obtendose o ILD30% = 14,76 t/bloco e o ILP30% = 12,493 kg/chapa, que demonstraram ser bastante eficiente o processo de desidratação para o gerenciamento deste RS, uma vez que contribui para o melhor manejo e redução nos custos do transporte e da disposição final.

Cette thèse a pour objectif d’étudier la « figure du roi » au travers de documents iconographiques du Bronze Moyen provenant de Syrie et plus particulièrement de la zone du Moyen-Euphrate entre 2000 et 1600 avant J.-C. Notre approche méthodologique qui porte prioritairement sur la partie sigillaire a consisté à établir un corpus des plus exhaustifs possibles des sceaux publiés et inédits. Après l’établissement de celui-ci, nous opérons des comparaisons pour dégager les caractéristiques de la représentation royale. Dans un premier temps, le cadre spatio-temporel retenu pour cette étude est défini. Par la suite, nous effectuons une mise au point sur l’histoire de la question de la représentation royale dans la glyptique syrienne du Bronze Moyen. Le développement qui suit constitue la cible de cette thèse. Les objets qui servent de base à cette étude viennent de vingt cinq sites archéologiques différents. Les sites de Moyen-Euphrate syrien, divisés en deux ensembles : partie nord et partie sud couvrant la zone-clefs de cette thèse, ont été soigneusement étudiés. En suite et afin de mieux définir la « figure du roi » dans l’iconographie, des moyens d’identification ont été décrits. La suite comporte une analyse de toutes les représentations de la figure royale, que nous tentons de définir par type. Le paragraphe présentant chaque modèle est suivi d’un tableau montrant l’aire de diffusion au sein de l’aire géographique concernée. Suit un inventaire des multiples aspects de cette iconographie royale, au sein duquel on distingue des : 1. Modèles dominants: le roi à la masse d’arme, le roi vainqueur, le roi-orant et le roi de type « syrien » que nous tentons de définir.2. Modèles dérivés: le roi-porteur d’offrande, représentation royale avec une divinité féminine, le roi-pharaon de type «égyptien », les cas de la duplication de la figure royale.Par ailleurs, une étude des « personnages incertaines » que nous expliquons est également menée. La présence de multiples divinités aux côtés des rois nous a conduits à en effectuer l’inventaire et à en préciser dans la mesure du possible l’iconographie, le cas échéant à préciser la nature des cultes qui leur étaient rendus. Cependant, des questions importantes, comme la compréhension de certaines réalités telles que la question complexe de la« divinisation ou non du personnage royal », ou les « Dieux politiques » ont été posées. De plus, des problèmes tels que le rite de « kispûm » ou la question de « Dieu de roi » ont été abordés. Parmi nos conclusions les plus importants on souligne : l’aspect régional de l’image du roi en Syrie, le rapport particulier entre l’archéologie et la glyptique ainsi que le fond sacré de l’idéologie royale de l’époque amorrite. Au niveau de l’organisation de cette thèse, notre premier volume est accompagné d’un second volume représentant le catalogne des matériels étudiés (env. quatre cent objets). L’ensemble est complété par deux index et de références bibliographiques. / This doctorate (Ph.D.) research studies the representation of Syrian kingship during the Amorite period (ca. 2000-1600 B.C), essentially through glyptic evidence, supplemented by sculpture, wall paintings, and written sources from the same period.The methodology is anchored in defining a precise iconographic corpus. This step allows revising past conclusions and establishing new identifications for the king’s role in artistic as well as written expressions. A major accomplishment is the identification of objects that derive from clear, stratified archaeological and cultural contexts.After defining the spatial and chronological frame, this study offers a brief review of the twenty-five sites from which the material is assembled. They are located in the Middle-Euphrates valley and divide between those in the northern and southern segments. Characteristics for a “royal figure” are identified and then defended. Iconography permits to distinguish diverse models of the “royal for each of the Syrian regions.The models divide into:1. Main models: the warrior-king, the king-priest, the king of “Syrian” type2. Secondary models: royal officials or the “duplication” of the royal figureIn addition, “miscellaneous figures” are also classified.On the epigraphic level, in this study there is liberal use of information from the archive of Mari as well as of Terqa, discriminating between materials derived from epistolary, religious, political, and administrative documents, as the ruler acts as a priest, dispenser of justice, warrior, or family man. A special chapter is devoted the interrelationship among kings, personal, and state gods. There is also consideration of funerary rituals (kispum) as well as the issue of the deified king.The study takes into consideration the following issues: the royal image of Syrian kings as shown in regional perspective, the connection between glyptic arts and their archeology, and the religious basis of royal ideology during the Amorite period.The dissertation includes a second part in which is catalogued over four hundred iconographic objects or images. Bibliographic references and indexes complete the study.

Abstract in English, Xhosa and Southern Sotho / This study was about the lack of uniform financial reporting guidelines to be used by South African School Governing Bodies (SGBs) in preparing their financial statements and financial records, which resulted in the inconsistencies and the lack of comparability in the financial statements of section 21 schools. The researcher aimed to develop recommended practice guidelines to be used by SGBs of public schools in South Africa when preparing their financial statements. The research was conducted through a qualitative approach using document analysis, supplemented by individual interviews. Provincial guidelines and selected schools’ financial statements were analysed. Schools’ principals, finance officers, auditors, School Governing Body treasurers, as well as districts officials were interviewed. The participants were selected using a purposive sampling method. Without generalising, the findings revealed that the existing provincial guidelines as well as the financial statements of the selected schools, are not consistent. The inconsistencies affect the comparability of the financial information negatively and that may also have negative impact on the reliability of financial information. The findings from the interviews, supported by the literature review, revealed that there is a need for uniform guidelines in terms of preparation of schools’ financial statements. The findings also revealed that the majority of SGBs opt for the examination of accounting records and financial statements instead of the audit thereof. Recommended practice guidelines were developed using information acquired through the literature review and the data acquired through document analysis and interviews. The study recommended amongst others that a further study be conducted on the effectiveness of financial management training in addressing the financial reporting challenges of South African public schools and whether the examination (instead of audit) of schools’ financial records and financial statements should still be acceptable. / Thutopatlisiso eno e batlisisitse go tlhokagala ga kaedi e e tshwanang ya dipegelo tsa ditšhelete e e ka dirisiwang ke Makgotlataolo a Dikolo tsa Aforikaborwa (diSGB) fa a baakanya dikanego tsa ona tsa ditšhelete mmogo le direkoto tsa ditšhelete, e leng se se bakileng gore go se nne le go tsamaelana le tlhaelo mo ntlheng ya tshwantshanyego ya dikanego tsa ditšhelete tsa dikolo tsa Karolo 21. Maikaelelo a mmatlisisi e ne e le go tlhama kaedi e e tlaa atlenegisiwang ya tiriso e e tlaa dirisiwang ke diSGB tsa dikolo tsa setšhaba mo Aforikaborwa fa di baakanya dikanego tsa tsona tsa ditšhelete. Thutopatlisiso e dirilwe ka mokgwatebo o o lebelelang mabaka go dirisiwa tshekatsheko ya dikwalo, e tshegediwa ke dipotsolotso tsa batho bongwe ka bongwe. Go sekasekilwe kaedi ya porofense le dikanego tsa ditšhelete tsa dikolo tse di tlhophilweng. Go botsoloditswe bagokgo ba dikolo, batlhankedi ba ditšhelete, baruni, batshwaratlotlo ba Makgotlataolo a Dikolo, gammogo le batlhankedi ba dikgaolo. Bannileseabe ba tlhophilwe ka go dirisa mokgwa wa go tlhopha sampole ka maikaelelo. Kwa ntle ga go akaretsa, diphitlhelelo di bontshitse gore kaedi ya ga jaana ya porofense gammogo le dikanego tsa ditšhelete tsa dikolo tse di tlhophilweng, ga di tsamaelane. Go tlhoka go tsamaelana go ama go tshwantshanyega ga tshedimosetso ya ditšhelete ka tsela e e bosula mme seo se ka ama go ikanyega ga tshedimosetso ya ditšhelete. Diphitlhelelo go tswa mo dipotsolotsong, di tshegediwa ke tshekatsheko ya dikwalo, di senotse gore go na le tlhokego ya gore go nne le kaedi e e tshwanang malebana le go baakanngwa ga dikanego tsa ditšhelete tsa dikolo. Gape bontsi jwa diSGB bo itlhophela gore go tlhatlhobiwe direkoto tsa palotlotlo le dikanego tsa ditšhelete go na le gore di runiwe. Go tlhamilwe kaedi ya tiro e e atlenegisiwang go dirisiwa tshedimosetso e e bonweng ka tshekatsheko ya dikwalo le data e e bonweng mo tshekatshekong ya dikwalo le dipotsolotso. Thutopatlisiso e atlenegisitse, gareng ga tse dingwe, gore go nne le thutopatlisiso e nngwe ya nonofo ya katiso ya botsamaisi jwa ditšhelete malebana le go samagana le dikgwetlho tsa dipegelo tsa ditšhelete mo dikolong tsa setšhaba tsa Aforikaborwa gammogo le go bona gore a tlhatlhobo (go na le boruni) ya direkoto tsa ditšhelete le dikanego tsa ditšhelete tsa sekolo e sa ntse e tshwanetse go amogelesega / Ndzavisiso lowu wu lavisise hi makombandlela ya ndlela yo fanana yo endla xiviko xa swa timali leswi swi faneleke ku tirhisiwa hi va Tihuvo ta Vufambisi bya Swikolo eAfrika Dzonga ku nga South African School Governing Bodies (SGBs) ku lulamisela switatimende swa timali na tirhekhodo ta timali, leswi nga vangela leswaku ku va na mafambiselo yo ka ya nga fanani na ku va swilo swi nga pimanyiseki kahle eka switatimende swa timali eka swikolo swa Xiyenge 21. Muendli wa ndzavisiso u ve na xikongomelo xa ku endla xibumabumelo hi maendlelo na makombandlela lama ya faneleke ku tirhisiwa hi ti-SGB ta swikolo swa mfumo eAfrika Dzonga, loko swi lulamisa switatimende swa timali. Ndzavisiso wu endliwe hi ku landza fambiselo ra qualitative hi ku xopaxopa tidokumente, ku tlhela ku endliwa na mimburisano ya ti-interview na vanhu hi wun'we-wun'we. Makombandlela ya xifundzhankulu na switatimende swa timali swa swikolo swi xopaxopiwile. Ku endliwe mimburisano ya ti-interview na tinhloko ta swikolo (vaprinsipala), vaofisara va swa timali, vakamberi va swa timali (ti-odithara), vatameri va minkwama ya Tihuvo ta Vufambisi bya Swikolo (School Governing Body treasurers) xikan'we na vaofisara va tidistriki na vona ku endliwe mimburisano ya ti-interview na vona. Vokhoma-xiave va hlawuriwe hi ku tirhisa fambiselo ra sampuli ya xikongomelo ku nga purposive sampling method. Handle ko navisa vuyelo eka hinkwavo, vuyelo byi kume leswo makombandlela ya xifundzhankulu na switatimende swa timali eka swikolo swo karhi, a swi fanani. Ku hambana swi endla leswo ku nga vi na ku fambelana na ku pimanyiseka ka vutivi bya swa timali, na swona swi na vuyelo byo ka byi nga ri kahle na ku tshembeka eka vutivi bya swa timali. Vuyelo eka mimburisano ya ti-interview, hi ku seketeriwa hi ku hlayiwa ka matsalwa, swi kombise leswo ku na xilaveko xa makombandlela ya ku fanana hi ku landza ku lulamisiwa ka switatimende swa ta timali lomu swikoleni. Vunyingi bya ti-SGB byi endla na nkambelo kunene wa tirhekhodi ta timali na switatimende swa timali ku tlula ku lava leswo ku endliwa nxopanxopo lowu fambisanaka na ku xopaxopa vumbhoni bya swa matirhiselo ya timali ku nga auditing ya tibuku ta timali. Makombandlela lama ya bumabumeriwaka ya endliwe hi ku tirhisa vutivi lebyi nga kumeka eka ku hlayiwa ka matsalwa na data leyi nga kumeka hi ku xopaxopa tidokumente na mimburisano ya ti-interview. Ndzavisiso wu bumabumela, exikarhi ka swin'wana leswo ku endliwa ndzavisiso wun'wana hi ku tirheka ka vuleteri bya mafambiselo ya swa timali eka ku langutana na mintlhontlho leyi nga kona hi ku vika hi swa timali eswikolweni swa mfumo eAfrika Dzonga, no kumisisa leswo xana nkambelo kunene (ku nga ri nxopanxopo lowu xopaxopaku na vumbhoni ku nga auditing) ya tirhekhodo ta timali na switatimende swa timali swa ha fanela ku amukeriwa xana / College of Accounting Sciences / D. Phil. (Accounting Sciences)