The subject of the diploma thesis is the elaboration of project documentation for the construction of a kindergarten in Brno. The main entrance to the building is oriented to the north. The building is L-shaped and is designed as a two-storey, partly basement. There are 3 classes with a total of 72 children. External and internal load-bearing masonry of the above-ground floors is designed from ceramic blocks of thickness 300 mm. The basement masonry is then made of concrete blocks th. 300 mm cast in concrete. Internal non-load-bearing masonry made of ceramic blocks th. 115 mm. The insulation of the building is designed as a certified contact insulation system of EPS material. The horizontal load-bearing structures are designed as a ceramic prefabricated rib-and-filler floor with concrete grout. The stairs are designed as reinforced concrete monolithic. The roof is warm flat roof with an extensive vegetation layer.

The nursing home industry has been saturated for decades with culture change initiatives in an effort to improve resident quality of care. The direct care worker (DCW) is considered a critical position to achieving nursing facility quality improvements. Understanding what leads to job satisfaction for DCWs could result in improved resident care. The relationship DCWs have with their direct supervisor or upper-level manager can impact employee satisfaction. The purpose of this research is to identify factors that are associated with DCWs satisfaction with supervisor and management support. Data was obtained from 307 DCWs who were employed at 11 North Texas nursing homes. It was expected that factors affecting satisfaction with direct supervision and upper-level management would differ. In fact, the study found that the antecedents for employee satisfaction with supervisor support were participative decision-making/empowerment, age, information exchange and feedback. Furthermore, participative decision-making/empowerment, perceived competence, staffing, information exchange and feedback were found to affect direct care workers' satisfaction with manager support. In conclusion, this research provides a starting point towards a more holistic view of employee satisfaction with supervisor support by considering the preceding factors and its subsequent effects.

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Submitted by Eduardo Sanchez Palma (edsanpa7@hotmail.com) on 2017-01-17T17:31:17Z No. of bitstreams: 1 17012017 MPA PALMA.pdf: 6332936 bytes, checksum: 491bc558997174d0785b04d3518b6105 (MD5) / Approved for entry into archive by Fabiana da Silva Segura (fabiana.segura@fgv.br) on 2017-01-17T17:35:15Z (GMT) No. of bitstreams: 1 17012017 MPA PALMA.pdf: 6332936 bytes, checksum: 491bc558997174d0785b04d3518b6105 (MD5) / Made available in DSpace on 2017-01-17T17:53:34Z (GMT). No. of bitstreams: 1 17012017 MPA PALMA.pdf: 6332936 bytes, checksum: 491bc558997174d0785b04d3518b6105 (MD5) Previous issue date: 2017-01-09 / A maioria dos investidores se vê esmagada por uma vasta quantidade de informações, muitas vezes de natureza abstrata. Além disso, o formato padrão utilizado para comunicar os riscos é, geralmente de difícil compreensão e de pouca ajuda na tomada da decisão de investimento, pois a mencionada padronização, raramente leva em consideração os diferentes níveis de conhecimento dos investidores sobre finanças (Sachse, Jungermann, & Belting, 2012, v. 33, p. 438, tradução nossa). Alinhada a isso, a presente pesquisa utiliza questionário baseado na Teoria do Paradigma Psicométrico, para investigar as percepções de risco entre especialistas e investidores leigos sobre seis produtos financeiros. Baseado no elevado conhecimento sobre investimentos que possuem, os Certified Financial Planners foram escolhidos como grupo de controle para comparar as percepções de risco da categoria profissional melhor remunerada no Brasil, qual seja a dos médicos da Grande São Paulo (IBRE, 2009). Testes t para diferença de médias foram feitos para avaliar as percepções entre gêneros e os cinco construtos de risco, respectivamente, relacionados à volatilidade, ao desconhecimento, a desconfiança, a adversidade e as falhas regulatórias; os testes mostraram que são distintas as percepções de risco entre CFPs e médicos, com resultados muitas vezes contrários aos indicados pela literatura, assim como a maior percepção de risco entre as mulheres somente para os construtos relacionados às falhas regulatórias e desconfiança nos consultores de investimento, instituições financeiras e órgãos reguladores. O estudo mostra, ainda, que estão negativamente correlacionadas as percepções do benefício/retorno com os construtos desconfiança e falhas regulatórias somente entre os médicos, e que há diferenças de percepção importantes para o Tesouro Direto e PGBL/VGBL entre as duas categorias profissionais. Dentre os resultados encontrados destacam-se as diferentes percepções de risco sobre os construtos falhas da regulamentação e desconfiança, sugerindo que iniciativas de educação voltadas ao investidor podem não surtir o efeito esperado em razão de serem patrocinadas exatamente por instituições vistas com suspeição pelos investidores. O estudo conclui atribuindo à comunicação o papel determinante do sucesso na relação com o investidor e a necessidade que ela seja construída a partir das percepções de risco e níveis de familiaridade com investimentos dos consumidores. / Most individual investors may be overwhelmed by this vast amount of information and by its abstract nature. Furthermore, this way of informing about risk might be hardly helpful when making a particular investment decision, because this kind of standardized information neglects different levels of experience and financial literacy of the clients (Sachse, Jungermann, & Belting, 2012, v. 33, p. 438). Aware of this, this research paper will use a questionnaire in Psychometric Paradigm Theory to investigate risk perceptions among specialists and lay investors of six financial products. Certified Financial Planners were selected as the control group to assess how risk perceptions of the best-paid category in Brazil, compounded by physicians in São Paulo Metropolis (IBRE, 2009). T Tests about average differences were taken to assess gender perceptions and the five risk constructors associated with volatility, lack of knowledge, mistrust, adversity and regulatory failures; tests showed that risk perceptions are different between CFPs and physicians, with some results contradicting literature, as well as a greater perception of risks among women only to risk constructs related to regulatory failures and mistrust in investment advisors, financial institutions and regulatory bodies. The study also shows that correlations between benefit/return and constructs distrust and regulatory failures are negative only among physicians, and that there are significant perceptual differences about Tesouro Direto and PGBL/VGBL among the two professional categories. Different risk perceptions about the lack of regulation, as well as distrust, suggest that investor education initiatives may not have the expected effect, since they are sponsored by the same institutions of which investors are suspicious. Finally, the study says consumer perceptions of risk and their level of familiarity with investments are crucial, and attributes to communication the role for determining success in the relationship with investors.

The accounting profession continually has problems with hiring and keeping qualified staff; and many accounting scandals have shown a lack of ethical behavior on the part of Certified Public Accountants (CPA). This suggest a misfit between those in the profession and the ethics that the profession strives towards. Research has shown that the congruity of personal values with organizational values, person-organization fit (P-O fit), is an important factor in the hiring, socialization, and retention of employees. In addition, ethical behavior has been found related to P-O fit. Accounting educators have been called upon to address these problems by inculcating accounting students with the values of the accounting profession. This research firstly reports on the results of a comparison of the personal values of upper level accounting students in Georgia with the personal values of CPA leaders in Georgia. Personal value priorities were measured with the Rokeach Value Survey (RVS). The findings indicated that these samples of Georgia CPA leaders (N = 193) and accounting students (N = 516) significantly differed in the priority given to 24 of the 36 (66.7%) RVS values. This result suggests a lack of P-O fit between accounting students and the accounting profession. Secondly, this research reports on the effectiveness of two education interventions designed to improve the P-O fit of accounting students: a Curriculum Modification Intervention and a Value Self-Confrontation (VSC) Intervention. These education interventions were delivered online as part of the content of two distance learning classes on accounting ethics. The curriculum of both classes were augmented with content aimed at increasing the priority given to the value of courageous. The two classes were designated as either Group 1 or Group 2. Group 1 received only the Curriculum Modification Intervention. Group 2 received both the Curriculum Modification Intervention and the VSC Intervention, which was targeted at increasing the priority given to the four values of capable, courageous. honest, and responsible—values related to the Code of Professional Conduct and Bylaws (2012) of the American Institute of Certified Public Accountants. The results indicated that Group 1, from the beginning to the end of class (short-term value change), did not increase the priority given to courageous. Thus, the stand-alone Curriculum Modification Intervention did not result in the desired effect. Group 2, on the other hand, did increase the short-term priority given to all four of the targeted values. Moreover, Group 2 increased the long-term priority given to two of the four targeted values: capable and courageous. The higher priority given to these values at the end of class persisted for 15-16 weeks. The effect sizes indicated practical significance. These results suggest that the VSC Intervention was effective at inducing both short-term and long-term value change in the priority given to values of importance to the ethics of the accounting profession. These findings have implications for CPA firms, specifically with regard to hiring ethically “fitting” staff and fostering an ethical culture in accounting firms. The results of this research also provide input that may be helpful in improving accounting pedagogy, especially the pedagogy of accounting ethics education and distance education. Key words: person-organization fit, P-O fit, CPA firm turnover, personal values, value change, value self-confrontation, VSC, Rokeach Value Survey, RVS, Certified Public Accountant, CPA, ethics education, accounting students, online education, distance learning. / Business Management / D.B.L.

The purpose of this thesis is to examine the use of certified green labelling together with green labelling created by companies themselves, as a tool within green marketing communication to create credibility for green products. A focus has been placed on department stores within the retail sector. This thesis is a qualitative study conducted in an approach where induction and deduction have been combined. Data has mainly been collected by performing 10 semi-structured interviews with company representatives and experts within the chosen subject and industry. This study clearly shows that the perception of the use of both certified green labelling and green labels created by companies themselves, as a green marketing communication tool, is positive. However, the green labelling created by companies is preferred above certified green labelling for this purpose. The result of this study also shows very clearly that all three parts of the 3Cs´ principle are of importance to create an effective green marketing communication, and that green labelling, both of the earlier mentioned types, can be an effective tool to achieve this. Thus, it is of importance that the identified risks connected to the use of green labelling are minimized. / Denna uppsats är skriven ur ett företagsperspektiv och berör bruket av egna och certifierade gröna märkningar samt dess positiva och negativa aspekter i egenskap av kommunikationsverktyg för att skapa trovärdighet för gröna produkter. Ett fokus har lagts på övrig sällanköpshandel.   En kombination av induktiv och deduktiv forskningsansats tillsammans med en kvalitativ undersökningsmetod har använts till denna uppsats. Data har främst samlats in genom tio semistrukturerade intervjuer med företagsrepresentanter och experter inom den valda branschen och ämnet.   Denna studie visar tydligt att uppfattningen gällande bruket av både egna och certifierade gröna märkningar är positiv ur en kommunikationssynpunkt, men att de undersökta företagen föredrar egna gröna märkningar i detta syfte. I studien har det även tydligt framkommit att samtliga tre delar av 3C-principen är av vikt för att skapa en effektiv grön marknadskommunikation, och att gröna märkningar kan vara ett effektivt sätt för att uppnå detta. Dock behöver de identifierade riskerna kopplade till användningen av gröna märkningar minimeras och förslag hur detta kan göras har kunnat presenteras.

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