O desenvolvimento sustentável tem sido um grande desafio global e as empresas têm grande participação nesse processo, uma vez que movimentam a economia e geram empregos, consomem matérias-primas e poluem o meio ambiente. As grandes corporações são as que causam os maiores danos, mas podem contribuir para alcançar os Objetivos de Desenvolvimento Sustentável (ODS) e suas prioridades globais. A indústria da construção civil, especificamente, desempenha importante papel econômico e é responsável por um consumo significativo de recursos naturais e por um impacto ambiental bastante expressivo. Coibidas por pressões externas, de regulamentações, investidores e outras partes interessadas, as empresas do setor da construção civil têm feito seu relato de sustentabilidade de acordo com o modelo da Global Reporting Iniciative (GRI), que incentiva as empresas a definirem quais questões relativas à sustentabilidade são mais relevantes para sua cadeia de valor, por meio do princípio de \"materialidade\". O principal objetivo deste trabalho foi identificar como a construção civil brasileira impacta positiva ou negativamente os Objetivos de Desenvolvimento Sustentável (ODS), considerando os segmentos das construtoras, fábricas e cimenteiras. Um grupo de empresas representantes da construção civil brasileira foi selecionado para o estudo, que se dividiu em três etapas, sendo a primeira uma revisão sistemática de literatura a respeito dos impactos do setor da construção civil; a segunda uma análise de dados secundários, que são os relatórios de sustentabilidade das empresas estudadas; e a terceira uma etapa de entrevistas com especialistas do setor da construção civil. Na segunda etapa, com base nas matrizes individuais das empresas, foram elaboradas matrizes de materialidade unificadas para os segmentos do setor. Elas foram, então, validadas pelos especialistas da construção civil e comparadas com os dados encontrados na revisão sistemática de literatura. Após a validação das matrizes, conseguiu-se uma relação dos ODS que são impactados positiva ou negativamente pelos principais aspectos materiais do setor. Identificou-se que os principais ODS impactados positivamente são os de número 3, 4, 8 e 9; e os principais ODS impactados negativamente são os ODS 5, 6, 7, 10, 11, 12, 13, 15 e 16. Isso indica que apenas 4, dentre os 17 ODS não são diretamente impactados pelos aspectos materiais do setor da construção civil brasileira. Sendo assim, foram feitas sugestões para mitigação dos impactos causados que incluem, principalmente, medidas governamentais, em relação à regulamentação e fiscalização; e empresariais, a respeito do modelo de gestão. Tendo como base o Guia SDG Compass, as empresas poderão desenvolver uma estratégia de gestão que tenha o propósito de colocar a sustentabilidade no centro da estratégia empresarial. Desta forma, as empresas poderão desenvolver um modelo de gestão voltado para o futuro e para o alcance dos ODS e, assim, melhorar o diálogo entre todas as partes interessadas. Além disso, este trabalho agrega conhecimento teórico ao avançar na exploração da literatura e da pesquisa sobre os ODS, uma vez que eles, tendo sido lançados no final de 2015, ainda se tratam de um campo recente de pesquisa. O trabalho também avança no delineamento do panorama em que o setor de construção civil brasileiro se encontra frente à sustentabilidade organizacional, aos relatos de sustentabilidade com base nas diretrizes da GRI e ao desenvolvimento de matrizes de materialidade. / Sustainable development has been a major global challenge and companies have a strong stake in this process as they move the economy and generate jobs, consume raw materials and pollute the environment. Large corporations are the ones causing the greatest damage, but they can contribute to achieving the Sustainable Development Goals (SDG) and their global priorities. The construction industry, specifically, plays an important economic role and is responsible for a significant consumption of natural resources and a very significant environmental impact. Constrained by external pressures, regulations, investors and other stakeholders, companies in the construction industry have made their sustainability report according to the Global Reporting Initiative (GRI) model, which encourages companies to define which issues are more relevant to their value chain, it is the principle of \"materiality\". The main objective of this work was to identify how Brazilian civil construction positively or negatively impacts the Sustainable Development Goals (SDG), considering the segments of construction companies, factories and cement companies. A group of companies representing Brazilian civil construction was selected for the study, which was divided into three stages, the first being a systematic review of the literature on the impacts of the civil construction sector; the second an analysis of secondary data, which are the sustainability reports of the companies studied; and the third a stage of interviews with specialists in the construction industry. In the second stage, based on the individual corporate matrices, unified materiality matrices were elaborated for the segments of the industry. They were then validated by construction specialists and compared with the data found in the systematic literature review. After the validation of the matrices, it could be made a list of the SDG that are positively or negatively impacted by the main material aspects of the sector. It was identified that the main positively impacted SDG are those of numbers 3, 4, 8 and 9; and the main SDG negatively impacted are SDG 5, 6, 7, 10, 11, 12, 13, 15 and 16. This indicates that only 4 of the 17 SDG are not directly impacted by the material aspects of the Brazilian construction industry. Thus, suggestions were made to mitigate the impacts caused, which mainly include governmental measures, in relation to regulation and inspection; and business, regarding the management model. Based on the SDG Compass Guide, companies can develop a management strategy that aims to put sustainability at the center of business strategy. In this way, companies will be able to develop a future-oriented management model and to achieve the SDG and thus improve the dialogue among all stakeholders. In addition, this work adds theoretical knowledge in advancing the exploration of literature and SDG research, since they were launched at the end of 2015 and are still a recent field of research. The work also advances in the outline of the scenario in which the Brazilian civil construction sector faces organizational sustainability, sustainability reports based on GRI guidelines and the development of materiality matrices.

The essay is a manifesto-like personal take on painting, and a redefinition of painting in the digital age. Careless usage of the term ”painting” has led to a diluted descriptive function and a waning categorizing capacity; almost anything can be called painting, which in turn puts actual painting in an awkward position – where it, apart from being itself, could be almost anything. The term “painthing” is introduced to distinguish painting from works that beside its two-dimensional visual information also makes a point of its specific materiality. It brings up cave paintings and links to video-games, suggesting that video-games have gone through the reversed evolution of the history of painting – from abstraction to representation. It speaks of the problems of documentation – the translation of visual information (or re-flattening of a flat surface) – and the cultural equalization of information and images on the internet through the common denominator the pixel. It also describes “information painting”, which in short is digital painting where there is no physical object to be translated to a documentation of itself, but rather a painting that is original in its documentation form (its digital form), painting that strives to be nothing but the utopia of an image – the untouchable/unreachable visual information.

Cette thèse propose une étude globale des bestiaires rabelaisiens à partir de l’exploration de ses sources antiques et médiévales. La focale critique se concentre d’abord sur les torsions qu’impose Rabelais aux genres littéraires rattachés à des figures animales prototypiques : l’inversion des paradigmes épiques du cheval et du porc ; le brouillage et la démultiplication des bêtes charivariques et farcesques ; la mise en crise des animaux exemplaires de la fable. Elle s’ouvre ensuite aux jeux du célèbre humaniste avec les figures animales des écrits savants et sérieux : encyclopédies, littérature gnomique, livres de cuisine. Finalement, le point de vue se renverse pour examiner les effets esthétiques et sensoriels de ces bestiaires sur le lecteur et l’auditeur, et en dégager une certaine esthétique grotesque. Cette enquête débouche sur la redéfinition de l’humanisme rabelaisien, qui se révèle dans l’épreuve et à l’épreuve d’une profusion d’images animales. / This dissertation analyses François Rabelais’ bestiaries through the exploration of its antique and medieval sources. The first part of this thesis focuses on the way Rabelais distorts certain literary genres containing prototypical animal figures by reversing the epic paradigms associated with horses and boars, multiplying and merging farces and charivaris’ animals, and undermining the exemplary animals portrayed in the fables. The next part uncovers how the famous humanist plays with animal figures drawn from scholarly and serious writings such as encyclopedias, gnomic literature, and recipe books. The third part overturns this perspective to examine the aesthetical and sensory impact of these bestiaries on the reader and listener as well as the grotesque aesthetic they seem to thrive from. Overall, this investigation leads to a redefinition of the Rabelaisian humanism, which reveals itself through an abundance of animal images.

Whether on paper, on site or mediating between both, means for reading and writing geometry have been central to architecture: the use of compasses and rulers, strings, pins, stakes or plumb-lines enabled the analysis and reproduction of congruent figures on different surfaces since antiquity, and from the renaissance onwards, the consistent planar representation of three-dimensional shapes by means of projective geometry. Tacitly through practice, or explicitly encoded in classical geometry, the operational syntaxes of drawing instruments, real or imaginary, have determined the geometric literacies regulating the production and instruction of architecture. But making marks on the surfaces of paper, stone or the ground has recently given way to the fundamentally different sequential operations of computers as the material basis of architectural inscription. Practices which have dominated architecture since antiquity make little sense in its current reading and writing systems.  This thesis examines technologies of digital inscription in a search for literacies equivalent to those of drawn geometry. It particularly looks at programming as a form of notation in close correspondence with its material basis as a technology, and its effects on architecture. It includes prototypes and experiments, graphics, algorithms and software, together with their descriptions and theoretical analyses. While the artefacts and texts respond to the different forms, styles, interests and objectives specific to the fields and contexts in which they have originated, their fundamental purpose is always to critique and propose ways of writing and reading architecture through programming, the rationale of the research and practice they stem from. / <p>QC 20171129</p>

Les organisations, tentées par la perspective de transformer un poste de dépense considérable en véritable ressource organisationnelle, envisagent généralement leur espace comme un potentiel outil de management, mais de l'espace conçu à l'espace vécu, on observe souvent un décalage remarquable. Cette thèse pose la question de ce que peut révéler un espace organisationnel du management pratiqué en son sein : au-delà des déclarations d'intention, que peut-on comprendre de l'espace? De la façon dont il est administré? Notre terrain d'observation est le siège social d'une grande banque internationale, de son projet architectural initial (rédigé en 1989) jusqu'à nos jours, soit six ans de construction (livraison des tours en 1995), et dix-neuf années de pratique spatiale. Ce cas emblématique a retenu notre attention car le projet consistait à faciliter la mise en place d'un "New Model Worker" par un aménagement spatial particulier, propice à la communication informelle. L'analyse de nos données nous a finalement permis de mettre au point une grille de lecture - regroupant la territorialisation, la valorisation et la localisation - pour mieux appréhender l'espace des organisations. / Willing to turn a tremendous item of expenditure into a real organizational resource, organizations usually perceive their spaces as potential management tools, but from conceived spaces to lived ones, a noticeable gap is often to be found. This thesis aims at understanding what an organizational space can reveal about the ongoing management practices: what can we understand from the way space is organized, beyond official discourses? Our research is focused on a case: an international bank's headquarter, from its original architectural project document (written in 1989) to 2014, that is to say: six years of construction (as the towers were delivered in 1995) and nineteen years of spatial practice. This is particularly interesting for those towers were supposed to help implement a "New Model Worker" through a particular spatial setting, favorable to informal communication. From our collected data, we've been able to build up a fresh perspective - an analysis grid gathering space, place, and artefacts - to better understand organizational spaces.

Topic of this master's thesis is testing of selected items of financial statements from the auditor's perspective. Thesis is divided into 4 main chapters. The first three are methodological where the first of them describes characteristics of auditing as such, its meaning, functions, purpose and object. It also explains a role of the auditor, their job description, competence, responsibility and subsequently describes The Chamber of Auditors of the Czech Republic. The second chapter analyses legal regulations of the audit, ie. laws, regulations and standards that effect both the accounting and the audit. The third and final theoretical chapter describes the methodology and steps of the audit and all the activities that audit involves. The fourth, practical chapter includes explained methodology on selected financial statement items such as tangible and intangible fixed assets, personnel expenses, short-term financial assets, inventory, receivables, equity, reserve fund, revenues and expenses related to their own production and production margin.

互動性的閱讀，可追溯至13至18世紀間，發明用於計算基督教曆法和成人專業教育的立體書，它以紙材柔韌的可塑性，構成了「互動機關」與「立體模型」等形式的內容；至今，數位技術與電子載具內的硬體設備，更擴展了內容的表現範疇。紙本與數位各具優勢，紙本立體書的實體結構與材質特性提供讀者對空間性內容的認知，電子書的互動與影音則能增進讀者在動態與時間性內容的理解。諸多題材如天文學、建築學等與空間、時間相關的學科，藉由紙本和數位媒材的相互輔助，能夠更完整地傳達資訊，顯現媒材結合的重要性與發展性。然而，紙本與數位在內容、互動、閱讀方式等有許多的差異，國內市場雖可見到複合媒材的產品，但其結合常限於表層形式上之並置，尚未能將不同的媒材做有意義的結合與運用，以致無法提供讀者完善的閱讀體驗。本研究選用雪花的科學知識作為題材，將雪花具空間性的結構和時間性的變化過程，運用於結合紙本與數位媒材的立體書創作上。研究成果產出的「雪花複合媒材立體書」，能作為科學教育的教材，並提供日後複合媒材書籍研發與創作的參考。 / As technology develops, digital devices such as smartphones and tablets have become more and more popular, providing more possibilities of the forms for publishing companies to present the content. Despite the increasing growth of digital format publication, traditional printed books, because of the particular tangibility and the affections enjoyed by their readers, will not vanish. From this perspective, the integration of digital technology and printed book that exploits advantages from both sides would be worth exploring. Although there have been a few attempts in bringing these two media together in the publishing industry in Taiwan, there is still some way to go in terms of variety and quality. Through the investigation of the relationship between the materiality of different media, this project aims to explore ways of integrating tangibility and virtuality so that to create a new kind of mixed-media pop-up book that could provide new and interesting learning experience for the readers.

Grounded in multi-sited fieldwork within an agro-pastoralist highland village in Southwest Angola and in ethnology museums in Europe, Angola and Namibia, my research interweaves an ethnographic and a historical approach to better understand the meanings and social relationships generated by what I call “elusive dolls”: dolls that are difficult to find and slippery when encountered. The study explores postcolonial significances of African dolls, made by agro-pastoralist people, which have been sparsely collected for display in museums since colonial times. Using multiple field methods such as participant observation, archival research, photo-elicitation, and filmmaking, I trace the social relationships involved in the making of dolls in Southwest Angola and in the housing of the same kind of dolls in ethnology museums, paying particular attention to the material and social networks established around the practices of making and collecting them. Following the logic of local languages (olunyaneka, oshikwanyama), I use the notion of “crafted ‘children’” to define handcrafted dolls made of different materials, and address the meanings these dolls embody for makers, collectors and museum curators. I take a historical perspective to examine the dimensions of storage, research and display and address contrasting curatorial approaches to dolls in museums. While most curators have tended to focus on dolls and their supposed functions, a few have engaged with dolls in relation to other domains of the lifeworlds of rural makers and their skilled practices. Examining the limits of historical ethnographic research about local doll-usage, I build upon these alternative approaches by curators and ethnographically explore the relational dimensions of these dolls in two worlds in which they have material and social lives: Southwest Angola and ethnology museums. Firstly, I examine the regional diversity of these dolls, as crafted “children”, in the rural context through a situated understanding of ethnic and ecological diversity and rural-urban relations. Secondly, I explore the twofold notion of labour – that is, the labour in crafting and the labour in making a living - in the regional domestic economy of agro-pastoralist populations, showing how a resilient rural lifestyle, local and urban resources, seasonal demands, and personal skills linked to age and sociality generate and shape the practices of doll-making. Finally, I examine drawing and photography in published and unpublished material about dolls and show how the visual connects the worlds of curators, field-collectors, makers and ethnographers. A large part of the literature on ethnology museum collections tends to focus on “repatriation”, discussing relations between museums and “source communities”. By contrast, an analytical framework connecting doll-making and collecting, the regional conditions of a crafting practice and its local immersion in rural everyday life, appears only marginally in the literature - this is where my research makes a significant contribution. My thesis contributes to critical museology research, Africanist studies, and visual anthropology and engages with debates on materiality and skill. The film that accompanies the thesis, Making a Living in the Dry Season, is grounded in a long-term stay in a village, and examines the twofold notion of labour mentioned above through the practice of doll-making. I recommend first reading the thesis up until Chapter three, followed by watching the film, and then turning to the remaining chapters.

I’ve made my own currency, created my own wealth. This work is a metaphor for the acquisitiveness that rules and affect our time. I’m thinking about the capitalistic culture where wealth out- weighs everything else. I see it as denial of true values. Money is an illusion that we as a society have let dictate the worlds distribution of rights, as well as its responsibilities. I want to create the same illusion of value, and through that, possibly have created something valuable. The moment when the existing and non-existing blends together. I see it as my mission to bend our conceptions of materiality. I almost exclusively use recycled materials in my practice, because I can. The materials are there, and I see them. This figuration of stacks, made of different materials trough different techniques, might give all materials equal worth and cancel out the hierarchy of values. / <p>Opponent vid examinering: Åsa Elzén</p>

The diploma thesis deals with the issue of audit of financial statements from the perspective of the auditor and documentation of his procedures. The first part defines the basic concepts in this area and further describes the audit procedures and proposes an effective system of audit procedures applied to selected companies.