The problems related to accounting errors are a constant current topic. As such, it has also been the subject of this diploma work. The purpose of the analysis has been research and application of numerous measures related to the most common errors in accounting, defining of basic terms - truthfulness, errors, mistakes and fraud in accounting and methods of correction and prevention. In some cases, accounting errors have corresponded to fraud, so-called creative accounting and methods of falsifying accounting records. This work is divided into two main parts: a theoretical part and a practical part, within which discussions and results have been presented. The introduction to the theoretical part defines the legal definition of accounting, the relationship of the income tax act to accounting and ethics in accounting practice and individual authors' views regarding the issue of accounting errors. The practical part also contains presentation of opinions regarding regularly provided information based on publications, including additional information based on personal experience.

Made available in DSpace on 2014-06-11T19:24:48Z (GMT). No. of bitstreams: 0 Previous issue date: 2004-06-25Bitstream added on 2014-06-13T19:11:32Z : No. of bitstreams: 1 langhi_r_me_bauru.pdf: 2788401 bytes, checksum: 874f3546179ba4428cb241b0da4f05bf (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / A pesquisa identifica alguns padrões relativos às perspectivas dos professores dos anos iniciais do ensino fundamental em relação ao ensino da astronomia e analisa suas reflexões sobre uma possível inserção deste tema na formação inicial e continuada de docentes. A preocupação com o tema é justificada em função do caráter interdisciplinar da astronomia, uma vez que esta interage facilmente com praticamente todas as disciplinas, possuindo grande potencial educativo, além de se constatar empiricamente uma grande difusão de concepções de senso comum referentes aos fenômenos astronômicos. O estudo, de natureza qualitativa, é norteado por uma revisão crítica da literatura na área e a análise dos discursos de uma amostra de docentes dos anos iniciais do ensino fundamental. As enunciações desses docentes sobre temas astronômicos e suas inquietações em relação ao ensino da astronomia são interpretadas segundo os princípios e procedimentos da análise do discurso em sua linha francesa, conforme divulgado no Brasil por Orlandi (1999). Os resultados apontam para a existência de falhas na formação dos docentes em conteúdos de astronomia e, por outro lado, indicam algumas sugestões metodológicas para a prática de ensino sobre o tema. Assumindo a posição de que os conteúdos são preponderantes no desenvolvimento de competências nos estudantes e embasadas em resultados de pesquisas em educação em ciências e nas sugestões metodológicas decorrentes dos discursos dos sujeitos entrevistados, as conclusões desse estudo fornecem subísios para a elaboração de um programa de educação continuada e/ou inicial, visando uma mudança de postura na prática pedagógica dos docentes / The research identifies some relative patterns to the teachers' perspectives of the initial years of the fundamental teaching in relation to the teaching of the astronomy and it analyzes their reflections about a possible insert of this theme in the initial and continuous formation of professors. The concern with the theme is justified in function of the character interdisciplinary of the astronomy, once this interacts easily with practically all the disciplines, possessing great educational potential, besides verifying a great diffusion of conceptions of common sense referring empirically to the astronomical phenomena. The study, of qualitative nature, it is orientated by a critical revision of the literature in the area and the analysis of the discourses of a teacher' sample of the initial years of the fundamental teaching. Those teachers' enunciations about astronomical themes and your inquietudes in relation to the teaching of astronomy are interpreted according to the beginnings and procedures of the discourse's analysis in your french line, as published in Brazil by Orlandi (1999). The results appear for the existence of flaws in the teachers' formation in contents of astronomy and, on the other hand, they indicate some methodological suggestins for the teaching practice on the theme. Assuming the position that the contents are preponderant in the development of competences in the students and based in results of researches in science education and in the current methodoological suggestins of the subjects interviewees' discourses, the conclusions of that study supply subsidies for the elaboration of a program of education continued and/or initial, seeking a posture change in pedagogic practice of the teachers

">A pesquisa sobre erros ortográficos registrados na escrita de candidatos aos Exames Supletivos/RS 2005/2006 teve por objetivo subsidiar as ações pedagógicas que norteiam o trabalho docente no que se refere a ortografia. Levantaram-se erros ortográficos de produções escritas de candidatos oriundos da rede pública e particular de ensino. Conforme as categorias de erros sociolingüísticos de Bortoni-Ricardo (2005), analisaram-se e classificaram-se esses erros em quatro categorias. Fez-se também um estudo de características socioculturais de dois grupos com defasagem idade-série, possíveis candidatos a Exames Supletivos, um da rede pública e outro da rede particular. Verificou-se que o elevado número de erros ortográficos se deve ao pouco insumo de leitura e escrita. / Submitted by Marcelo Teixeira (mvteixeira@ucs.br) on 2014-05-21T16:48:26Z No. of bitstreams: 1 Dissertacao Carla Ines de Camargo Subtil.pdf: 12196739 bytes, checksum: 8bd096d2fb686d3485e93d5ebb427231 (MD5) / Made available in DSpace on 2014-05-21T16:48:26Z (GMT). No. of bitstreams: 1 Dissertacao Carla Ines de Camargo Subtil.pdf: 12196739 bytes, checksum: 8bd096d2fb686d3485e93d5ebb427231 (MD5) / The research on orthographic mistakes registered in textsof candidates to the 2005/ 2006 Supplemental Tests/ RS- Brazil, had the objective of subsidize the pedagogic actions that orientate the educational work referring to orthography. Data were collected from texts written by students of both private and state schools. The mistakes were analyzed and classified according to the categories proposed by Bortoni-Ricardo (2005). Also, it was made a study of social and cultural characteristics of two groups of students, possible candidates to Supplemental Tests. It was verified that the high number of orthographic mistakes is due to few reading exercises and few writing activities.

">A pesquisa sobre erros ortográficos registrados na escrita de candidatos aos Exames Supletivos/RS 2005/2006 teve por objetivo subsidiar as ações pedagógicas que norteiam o trabalho docente no que se refere a ortografia. Levantaram-se erros ortográficos de produções escritas de candidatos oriundos da rede pública e particular de ensino. Conforme as categorias de erros sociolingüísticos de Bortoni-Ricardo (2005), analisaram-se e classificaram-se esses erros em quatro categorias. Fez-se também um estudo de características socioculturais de dois grupos com defasagem idade-série, possíveis candidatos a Exames Supletivos, um da rede pública e outro da rede particular. Verificou-se que o elevado número de erros ortográficos se deve ao pouco insumo de leitura e escrita. / The research on orthographic mistakes registered in textsof candidates to the 2005/ 2006 Supplemental Tests/ RS- Brazil, had the objective of subsidize the pedagogic actions that orientate the educational work referring to orthography. Data were collected from texts written by students of both private and state schools. The mistakes were analyzed and classified according to the categories proposed by Bortoni-Ricardo (2005). Also, it was made a study of social and cultural characteristics of two groups of students, possible candidates to Supplemental Tests. It was verified that the high number of orthographic mistakes is due to few reading exercises and few writing activities.

FundaÃÃo Cearense de Apoio ao Desenvolvimento Cientifico e TecnolÃgico / CoordenaÃÃo de AperfeÃoamento de Pessoal de NÃvel Superior / Vencer o desafio de registrar tudo o que se diz utilizando caracteres grÃficos à o ideal da maioria dos jovens e adultos que, por nunca terem estudado, ingressam na escola para aprender a ler e escrever. Para aqueles que ingressaram quando crianÃa na escola e dela saÃram antes de concluir os estudos, o desafio passa a ser, prioritariamente, aprender a escrita convencional, recurso indispensÃvel para sua participaÃÃo efetiva como cidadÃo do mundo letrado. Todavia, o desafio nÃo se limita ao registro apenas. Hà que se escrever ortograficamente. Neste trabalho, analisaram-se textos de 11 alunos oriundos da EducaÃÃo de Jovens e Adultos com o objetivo de analisar os fatores apoio na fala e infreqÃÃncia de leitura como condicionantes de suas dificuldades ortogrÃficas. Buscou-se, tambÃm, descobrir categorias de desvios diferentes das encontradas por diversos autores nos escritos de crianÃas, alÃm de averiguar se os adultos conseguiam verbalizar os conhecimentos adquiridos sobre normas ortogrÃficas. Detectaram-se 744 desvios ortogrÃficos que, apÃs analisados, distribuÃram-se nas categorias letras concorrentes (40.5%), apoio na fala (23.6%), supressÃo de letras (8.1%), troca de consoante surda/sonora (7.1%), junÃÃo inadequada (4.7%), acrÃscimo de letras e uso generalizado (4.3%), segmentaÃÃo imprÃpria (3.2%), inversÃo de letras (0.8%) e outros (3%). Tais categorias sÃo semelhantes Ãs encontradas nos textos infantis e letras concorrentes (40.5%) ocupou o 1 lugar em nÃmero de ocorrÃncias seguida da apoio na fala (23.6%). Dos 11 alunos, 06 (54.5%) conseguiram verbalizar os conhecimentos que possuÃam sobre ortografia e 05 (45%) deles nÃo praticam constantemente a leitura, o que, acredita-se, nÃo favorece um melhor rendimento ortogrÃfico. AlÃm disso, a pesquisa evidenciou que, mesmo alunos que cometem muitos desvios ortogrÃficos, conseguem expressar verbalmente a norma infringida e se autocorrigem. / Winning the challenge of registering everything that is said using graphic characters is the ideal of most youngsters and adults who, never having studied before, go to school in order to be capable of reading and writing. For those who entered at school when they are children and get out before to conclude their studies, the challenge is conventional written, indispensable recourse to their effective participation as citizens of lettered world. Nevertheless, the challenge is not just about the register. It is necessary to write orthographically. In this paper, it was analyzed texts of 11 students come from of Youngsters and Adults Education, whit the objective of analyzing factors of support in oral speech and the infrequency of reading as conditioning of their orthographic difficulties. Also, it was sought to find categories of deflection different of those found by many authors in children written, further to verify if adults succeed in verbalize the knowledgements acquired about orthographic standard. It was detected were distributed in categories: competing letters (40,5%), support in oral speech (23,6%), suppression of letters (8,1%), exchange of consonant voiceless/ voiced (7,1%), unsuited junction (4,7%), addition of letters and generalized use (4,3%), improper segmentation (3,2%), inversion of letters (0,8%) and others (3%). These categories are similar to the ones found in the texts of children and competing letters took the first place in number of occurrence followed by support in oral speech (23,6%). Of 11 students, 06 (54,5%) succeed verbalize knowledgements about orthography and 45% of them do not have constant practice in reading, that is believed, it does not favour a letter orthographic improve. Besides that, the research showed that, even students who make many deflections, succeed in express in a verbal way the infringed standard and correct themselves.

This study is an analysis of the process of creating subtitles for the National Geographic documentary Fight Science: Mixed Martial Arts. The difficulties encountered during this project have included the translation of subject-specific terminology, the handling of source-text mistakes and the process of deciding how to condense the spoken dialogue when writing the subtitles. By studying these issues, certain conclusion can be drawn about the difficulties encountered when creating subtitles and translating texts with subject-specific terminology. The study is primarily based on the theories of Runo Ingo (2007), Vinay & Darbelnet (1977) and Chesterman & Wagner (2002). To find appropriate translations for subject-specific terminology, it is important to understand which translation device should be used (for example a loan or literal translation) through the examination of parallel texts and it is important that the translator be familiar with this terminology. How to properly handle mistakes in the source material depends greatly on the situation, the text concerned and the translator’s judgment. Decisions about which information can be omitted can be based on the information’s importance to the overall understanding of the show or the implicit nature of the information. The science of translation can be considered vague, but there exist theories and principles to aid translators when making such touch decisions as those encountered during this project.

The theoretical part of the diploma thesis contains didactic analysis of word problems, that is the definition of a word problem, classification of word problems from various perspectives and methods of solving word problems, according to czech specialists in didactics of mathematics. The second part describes the teaching of mathematics at the secondary Waldorf schools with an emphasis on teaching in main lesson blocks. The core of the work lies in the experimental part which consists of two sections. The first section describes the preparation, implementation and evaluation of educational experiments on the subject of word problems. The educational experiment was conducted in the first class of the Waldorf lyceum in Prague in the academic year 2014/2015. All days of the main lesson block are described. Part of the reflection of the teacher and an observer who participated in the entire main lesson block is the part of thesis. The practical part continues with the pupil's solving strategies analysis. Pupils wrote a didactic test with word problems once before the teaching experiment and once after it. The analysis of each problem is following, in which the interesting phenomena that emerged in the pupils' solutions are explored. The conclusion summarises the main points of the research conducted...

This thesis is devoted to the theme of a new information system of the pension company. The first part is the input into the subject. It defines the scope of the thesis and defines the objectives that the author wants to achieve in the thesis. The second part is focused on the analysis of project methodologies and selection of an appropriate methodology for this type of project. The third part of the thesis is focused on the analysis of agile methodologies and selection of the appropriate methodology for a particular project. The fourth part is devoted to the analysis of Scrum methodology. Conclusions of this part are the arguments for deploying agile approach for a specific project. In the fifth part of the thesis the author returns to mistakes at the level of project management, which negatively affected the time plan and financial plan of the project. The final part summarizes the results of analyzes, summarizes the objectives and identifies the expected benefits of the thesis.

This thesis deals with pupils foreigners in Czech language lessons at the first stage of primary school, specifically it focuses on pupils with Ukrainian mother tongue and on pupils with Vietnamese mother tongue. The thesis is divided into two parts, theoretical and practical. In the theoretical part, the basic facts related to the education of pupils foreigners are described, including the most frequent mistakes which Ukrainians and Vietnamese make, regardless of their age group. The practical part is processed using qualitative research, which defines the research group of Ukrainian foreign pupils and the research group of Vietnamese pupils foreigners from the first stage of several primary schools. The most common mistakes in Czech made by members of each research group are analysed through continuous observation. These errors are further compared with the literature and also in between the two groups. The approach of the teachers to these two groups of pupils foreigners is also evaluated. KEYWORDS pupils foreigners, mistakes in Czech, Czech language, Vietnamese, Ukrainians

Låglutande tak har alltid varit utpekade som en riskfylld konstruktion med många följande problem. Speciellt utpekade nationellt är de i nordligare breddgrader och fjällmiljöer. Konstruktionen är väldigt hårt ansatt av väder och vind och många byggnader får vattenskador till följd av läckage. Trots alla rapporterade problem med det låglutande taket i fjällmiljö så fortsätter dessa att byggas kontinuerligt. Studien har som syfte att analysera branschverksammas perspektiv på konstruktionstypen, dess problem och hur de arbetar för att skapa så goda förutsättningar som möjligt. En kvalitativ metod användes genom semistrukturerade intervjuer som sedan sammanställdes och kodades. Intervjuerna var riktade mot yrkesverksamma inom den utförande parten av takets konstruktion. Resultatet kunde identifiera problemfaktorer till olika delar inom takets livscykel. Tidigt som utformningsfel eller utförande fel och i ett senare skede som underhållsfel. Skador uppkomna i tätskiktet är vad som utpekas där läckage är följden. Dock har studien inte kunnat påvisa under vilken fas av takets livscykel som bidrar mest till uppkomna problem. Under samtliga kategorier har tidsbrist och kompetensbrist styrkts som de mest bidragande faktorerna till skadeproblematiken. / Low pitching roof systems has always been seen as a construction method full of risk. The design of the roof makes it vulnerable for winds and snow and could therefore be considered not suited for mountainous environments. Many of these roofs end up with water damages as a result from leakage trough the outermost layer of the roof. Despite all known problem factors with this type of construction they are continuously being built. The purpose of this study has been to analyze the perspectives from professionals in the Swedish building sector. How the experienced field think of the problems regarding the construction method and how they work around them. A qualitative method has been used to answer the studies purpose by using semi-structured interviews that were compiled and coded. In the results of these interviews, it was found that the problems could be coded in three categories throughout the roofs life cycle. Early in the life cycle as design flaws and poorly executed assembly and later with faulty maintenance. In all these categories lack of time and competent personnel is seen as leading causes to the problems. / <p>2023-06-23</p>