The central concern of this thesis is to describe the views of the young men in Feridun Zaimoglus book Kanak Sprak (2000) on their own identity ("Kanaken"), on the identity of other foreigners such as (college "Ali") and the Germans ("Alemannen") with help of close-reading. The book contains short-stories or "protocolls", written in the special language "KanakSprak", a mixture of Turkish and German street gang slang. There are claims that Zaimoglus texts are written based on hiphop/rap language. The categories in this work are identity, youth(sub)culture, territory, style and Hiphop. Other than close-reading the analysis will also take help of different research areas such as youth research and soliology.

Esta dissertação apresenta a edição fac-similar e diplomática em perspectiva genética de 53 notas de planejamento do romance Avalovara de Osman Lins. Esta seleção permitiu verificar quais foram os procedimentos empregados na composição do texto, da estrutura rigorosa do livro e o registro da utilização destas notas na obra publicada em 1973. A edição contempla documentos autógrafos, datiloscritos e impressos rasurados que, de modo geral, contêm um discurso indicativo. Com isso, é possível perceber certas particularidades relacionadas ao processo de criação do romance além de estabelecer novas propostas de estudo para a obra. / This dissertation presents the diplomatic and fac-simile edition of 53 planning notes of the Avalovara, a novel by Osman Lins, through a genetic perspective. The selection was limited to these documents in order to check the procedures employed in the text composition and in its rigorous structure, as well as the record of the use of these notes in the volume published in 1973. The edition includes handwritten, typed and scrapped printed documents that, in general, display an indicative discourse. Through this edition, it is possible both to notice certain peculiarities related to the creative process of the novel and to establish new perspectives of study for the novel.

Esse estudo investigou se as notas explicativas às demonstrações financeiras, preparadas de acordo com as International Financial Reporting Standards (IFRS), cumprem seu objetivo principal de fornecer informações úteis a investidores e credores no mercado brasileiro. A análise foi desenvolvida a partir de dados obtidos junto a usuários externos, investidores e credores, de informações financeiras divulgadas em notas explicativas às demonstrações financeiras de companhias abertas brasileiras, listadas na BM&FBovespa, no período de 1º de outubro de 2013 a 28 de fevereiro de 2014. Foram identificadas, também, as opiniões de preparadores de informações financeiras e contrapostas às dos usuários externos quanto às características da informação financeira útil, emanadas do The Conceptual Framework for Financial Reporting IASB (2010); foi ainda analisada a influência do processo adotado pelo IASB para definir requerimentos de divulgação incluídos em suas normas e pronunciamentos contábeis associado à confiabilidade trazida por auditores independentes (Big four) quanto ao enforcement à aderência a esses requerimentos, no âmbito da utilidade da informação financeira. De forma geral, os resultados indicaram que as notas explicativas às demonstrações financeiras atingem parcialmente seu objetivo principal de fornecer informações úteis a investidores e credores no mercado brasileiro, uma vez que preparadores da informação financeira norteiam-se pelos requerimentos de divulgação definidos nos IFRS de forma bastante literal, inclusive com auxílio de disclosure check list, propiciando a inclusão de informações imateriais em notas explicativas devido à ausência de orientação específica sobre determinação de materialidade nas normas do IASB. / In this study we have examined whether the explanatory notes to financial statements prepared in accordance with International Financial Reporting Standards (IFRS) achieve their main objective of providing useful information to investors and creditors in the Brazilian market. The analysis was based on data obtained from external users, investors and creditors with respect to financial information disclosed in the explanatory notes of financial statements of Brazilian public companies listed on the BM&FBovespa, during the period from October 1, 2013 to February 28, 2014. It was identified the opinions of the preparers of financial information and compared them with those of external users regarding the characteristics of useful financial information described in The Conceptual Framework for Financial Reporting IASB (2010). It was also analyzed the influence of IASB´s process to define the disclosure requirements in their accounting standards and pronouncements, together with the reliability resulting from independent auditors (Big Four) regarding the enforcement of compliance with these requirements, as they relate to the usefulness of financial information. Overall, the results revealed that the explanatory notes to the financial statements partially achieve their main goal of providing useful information to investors and creditors in the Brazilian market, since preparers of financial information are guided by the disclosure requirements defined in the IFRS quite literally, sometimes with the assistance of a disclosure checklist, resulting in the inclusion of immaterial information in the notes, due to the lack of specific guidance in the IFRS regarding materiality.

Living in a time where mobility and wireless information are of great interest when developing new computer artifacts, but paper and pen, which are the most used artifacts of today for taking brief notes and scheduling, are easy not to consider even though we have seen that they are very mobile. In this report we are discussing the use of both paper and mobile computer artifacts and their properties to see where mobile computer artifacts can support or replace paper artifacts in connection to brief notes and schedules. We believe that the work toward a design is just as important as the design it self, which is why this report also includes the methods and the results from it. Our research question is how different designs affect the possibilities of taking notes, planning and also what paper artifacts mediate to you, which digital do not do today. The question resulted in ideas of how the properties of paper and digital artifacts should be considered in the developing of computer artifacts for taking brief notes and scheduling, design ideas and a mock-up of our Digital Interactive Organizer.

Skuldebrevslagen har bestått i nästintill oförändrat skick sedan dess införande 1936, samtidigt har de sektorer vilka i störst grad träffas av regleringen för skuldebrev kommit att ändra sin hantering av dessa. Att ta fram skuldebrev från valven där de förvaras har uppgetts vara en kostsam procedur, varför detta är något som instituten undviker med följden att skuldebrevslagens skyddsregler inte längre efterlevs. När skuldebrev ställs ut i digital form har det av HD, i Mål nr Ö 5072–16, bedömts inte vara möjligt att säkerställa gäldenärens och borgenärens positioner enligt 15 och 21 §§ SkbrL, eftersom ett digitalt skuldebrev i nuläget inte anses kunna besittas. Dessa skuldebrev har därför ansetts vara enkla och inte löpande, trots att adressaten talar för en tolkning i riktning av den senare. HD:s beslut lämnar en del problematik och resonemang obehandlad, vilken i denna framställning analyseras och tolkas. Slutsatsen av analysen är att det har skett en juridisk öppning för en digital besittning av ickefysiska företeelser, samt att beslutet pekar på en definiering av det löpande skuldebrevet som inte tidigare har framkommit av lag, doktrin eller praxis. Resonemanget bör anses ha brutit ny mark och utgör, trots att dess prejudikatverkan kan ifrågasättas, i dagsläget ett indicium för rättsverkan av digitala skuldebrev. I framställningen prövas, mot bakgrund av HD:s resonemang, om digitala skuldebrev kan anses löpande i lagens mening om de ställs ut genom den så kallade blockkedjetekniken. Av denna tekniska lösning fordras att rättsverkan av en traditionellt sett fysisk företeelse, besittningen, kan uppnås utan att innehavaren har en fysisk närhet till det digitala skuldebrevet. Eftersom frågan inte har behandlats förut kommer resonemang från skilda rättsområden att undersökas. Praxis, tillägg och lagförarbeten har varit vägledande, samt har doktrin tillämpats särskilt vid studiet av skuldebrevslagen och besittningsbegreppet. Problematiken med besittning av ett digitalt skuldebrev är kopplad till att det löpande skuldebrevet har ett värde i sig, som fysiskt dokument, varför den tekniska lösningen måste överföra de med ett dokument följande egenskaperna till den icke-fysiska representationen för dessa. Blocket i blockkedjan, som utgörs av ett smart kontrakt, måste med andra ord ha ett värde i sig. Det måste vidare kunna omsättas, med följden att ett med besittningsövergång jämförbart förhållande uppnås i anslutning till förfoganderättsövergången. Genom att koda den digitala rättshandlingen på ett sådant sätt att innehavet medför rådighet och kontroll över fordringsförhållandet torde rättsverkan av besittning anses uppnås. Av en sådan modell följer, utöver besittningsproblematiken, viss avtalsrättslig problematik och en förändrad riskbild, vilken i korthet uppmärksammas i framställningens avslutande analys.

Syftet med föreliggande studie är att ta reda på hur arbetssätt och övningar kopplade till språk och kropp kan bidra till förståelse och känsla för noterad rytm hos elever i årskurs 4 till 6, plus hur eleverna reflekterar över sin förståelse. Undersökningen har ett aktionsforskande angreppssätt och görs ur ett elevperspektiv. De vetenskapliga perspektiv aktionen tar fäste vid är ett socialsemiotiskt multimodalt perspektiv och det närbesläktade perspektivet design för lärande. I dessa teorier är teckensystem, samspel och meningsskapande centralt. I aktionens genomförande ingick ett förberedande möte med inblandade parter och en lektion där informanterna tog del av rytmövningar med ’rytmlappar’ vilka interagerades med paralleller till språk och body percussion. Informanterna intervjuades och fick reflektera/samtala kring deras upplevelser av övningarna. I aktionen har undersökningsledaren även rollen som lärare samt utvecklat de övningar aktionen kretsar kring utifrån inspiration från den egna praktiken. Metoder som användes för att kunna dokumentera och analysera empirin var videoinspelning/observation, en kvalitativ semistrukturerad intervju och även loggbok för planering, minnesanteckning och reflektion. Resultatet visar på att rytmförståelse synliggörs genom dels tankesätt som gör noterna förståeliga kopplat till ett traditionellt teoretiskt tänk, dels att sammanhang och involverandet av olika semiotiska resurser gynnar förståelseutvecklingen. En känsla av sammanhang kan komma inifrån aktionen eller utifrån elevernas tidigare erfarenheter. Med semiotiska resurser menas här främst de olika sinnen som får avgörande effekt på lärandet; det auditiva, visuella och kinestetiska sinnet. Även det taktila sinnet synliggörs i aktionen, dock som en effekt något skild från de andra. Resultaten kopplas även samman som i ett kretslopp.

The thesis deals with Notes to the Financial statements its explanatory ability for users of accounting information. The theoretical part is focused on presentation of the Financial statements and charakteristics of individual statements of the FThe thesis deals with Notes to the Financial statements its explanatory ability for users of accounting information. The theoretical part is focused on presentation of the Financial statements and charakteristics of individual statements of the Financial statements. The indispensable component of this part is the introduction and specification of the amendment to the Act on Accounting and the Implementing Decree for Entrepreneurs. Attention is mainly focused on classification of accounting units, the scope of the financial statements and the method of valuing inventories created by their own activities, Last but not least there is described the structure and the scope of the Notes to the Finacial statements including a commentary of changes based on the amendment to the Act on Accounting. The practical part deals with the analysis of Notes to the Financial statements of manufacturing companies operating in the automotive industry. The result is an appreciation of the reported requirements depending on the classification of accounting unit and the assessment of the content of the Notes based on valid legislation. The main finding is the quntification of supplementary and disposing information in the Notes of the Financial statements and thus, the assessment of the explanatory ability for users of accounting information

This diploma thesis addresses the issue of evaluation of investments in newly created companies in the high-tech industry, so-called start ups. Firstly, theoretical basis of investment decision-making are defined together with special aspects of venture capital investments. Furthermore, the known methods of investment evaluation are analysed in detail, their strengths and weaknesses are outlined and the suitability of using these methods to evaluate investments in start-ups is assessed. A case-study is then used to examine application of these methods in practice. Part of the thesis is also devoted to detailed analysis of financing options that are available to start-ups in the USA. The most widely used types of start-up financing are identified together with current trends in this area. Issues concerning various types of start-up financing are then explained and demonstrated on examples.

This thesis deals with notes to the financial statements and their explanatory power. Firstly annual financial statement is presented shortly with other context. Then content of the notes to the financial statements is specified in details together with information how should the notes look to provide satisfactory explanatory power. A survey of the real notes was realized for evaluation of these notes. Information stated in the notes were evaluated and the average number of errors in these notes was found out. In the survey it was found out that three errors you can find in the notes of unaudited companies on the average and that the notes of audited companies are worse than the notes of unaudited companies. The main finding is that you can find errors in the notes to the financial statements and these errors can reduce the explanatory power.

Presented thesis thesis is written for IBM Company, specifically IBM IDC Czech Republic, s.r.o. branch. The thesis describes development of statistic module for work database TIVOLE utilizing Lotus Notes program. The basic aim of the thesis is to ease creation of reports and graphical data outputs in relation to speed of operator´s work while narrowing down the required time of human resources for solving problems.