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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
51

Os sem religião: motivações e causas junto aos jovens do ensino médio das escolas públicas e privadas de Boa Vista - RR

Silva, Maria dos Santos de Jesus 30 March 2015 (has links)
Made available in DSpace on 2017-06-01T18:12:54Z (GMT). No. of bitstreams: 1 maria_santos_jesus_silva.pdf: 634027 bytes, checksum: ccf2ff134fa6876578a907c1e7099aa1 (MD5) Previous issue date: 2015-03-30 / This Dissertation has as objective to analyze the causes, the concept and to present the motivations to verify the number of the individuals declared without religion in Roraima, considering the result of the Census / IBGE, from 2000 to 2010. To turn viable this research, it was used a methodology that consists of the bibliographical research of Marià Corbí and several authors of the Brazilian religious field and in the research of field with the application of a mixed questionnaire of 10 subjects to a sample chosen of 756 students at the age group of 15 to 20 years, declared " without religion ", in the Public State Schools and the Peculiar ones of Boa Vista. In Roraima it is verified that the phenomenon of the "without religion" already occupies the third place in the classification of the religions in the State and that most of the declared "without religion" don't have entail with the Church, religious institution, but they believe in God. It is a group composed of several religious credos and, in small number, they identified the atheistic and agnostic individuals' presence. It is sensed, that the youths "without religion" of Roraima following the same characteristics of the without religion of the other Brazilian states. They are looking for the experience of a spirituality out of the religious institution, but not in the model without faith, without myth speculated in Mariá Corbí 2010, that it believes in a spirituality without religion, cultivated by the road of the silent knowledge. / Esta Dissertação tem como objetivo analisar as causas, o conceito e apresentar as motivações que levam os indivíduos a se declararem sem religião em Roraima, considerando o resultado das pesquisas do Censo/ IBGE no período de 2000 a 2010. Para tornar viável esta pesquisa, a metodologia utilizada centralizou-se na pesquisa bibliográfica, de Marià Corbí e de vários autores do campo religioso brasileiro, e na Pesquisa de Campo com a aplicação de um Questionário Misto de 10 questões a uma amostra de 756 estudantes na faixa etária de (15 a 20 anos) declarados sem religião , nas escolas da Rede Pública Estadual e Rede Particular de Ensino de Boa Vista. Em Roraima, constata-se que o fenômeno dos sem religião já ocupa o terceiro lugar na classificação das religiões no Estado e que a maioria dos declarados sem religião não tem vínculo com a Igreja, instituição religiosa, mas acredita em Deus. É um grupo composto de diversos credos religiosos e, em número pequeno, identificou-se a presença de indivíduos ateus e agnósticos. Intui-se que os jovens sem religião de Roraima, seguindo as mesmas características dos sem religião dos demais estados brasileiros, podem estar buscando a experiência de uma espiritualidade fora da instituição religiosa, mas não no modelo sem crença, sem mito, sem símbolos, teorizado em Mariá Corbí (2010), que acredita em uma espiritualidade sem religião, cultivada pela via do conhecimento silencioso.
52

"Aula de religião, pra quê?": papel do ensino religioso em duas escolas de Boa Vista - RR : um estudo de caso

Viana, Maria Lúcia Silva 28 September 2015 (has links)
Made available in DSpace on 2017-06-01T18:12:56Z (GMT). No. of bitstreams: 1 maria_lucia_silva_viana.pdf: 1804539 bytes, checksum: 29825d9e7af4876e01d4eb5b56fe4569 (MD5) Previous issue date: 2015-09-28 / This paper consists on a case study as taught, between 2014 and 2015, in two schools from the city of Boa Vista, Roraima - one from the state education system, and the other from the private one - seeking to offer enough data for formulating a balanced response to a question from students, parents and teachers: "religion education, what for?". The starting point was the observation that including Religious Education in the official curriculum does not always bring the expected results. But since that inclusion was allowed by the Brazilian Constitution and the Law of Directives and Bases of National Education, how can the state guarantee that the curricula ensures the respect for diversity of creeds and how to restrain proselytizing? Given the risks, does it make sense to offer the discipline in the state education system? We aimed then to understand the methodological procedures and teaching resources used by teachers of religious education in the studied groups, analyzing the different proposals of religious education, identifying similarities and differences between the teaching approaches of the public and private systems of education and trying to offer elements for an improvement of the Religious Education and the implementation of mechanisms to minimize the risks of prejudice and proselytizing. / Este trabalho consiste em um estudo de caso sobre a realidade da disciplina Ensino Religioso , tal como foi ministrada, entre 2014 e 2015, em duas escolas de Boa Vista, Roraima uma da rede pública e outra do sistema particular de ensino buscando oferecer subsídios para formulação de uma resposta equilibrada à pergunta feita por alunos, pais, professores: aula de religião, pra quê? . Partiu-se da constatação que a inclusão, na grade escolar, da disciplina Ensino Religiosa, nem sempre traz os resultados esperados. Sendo essa inclusão permitida pela Constituição brasileira e pela Lei de Diretrizes e Bases da Educação Nacional, como garantir que os currículos assegurem o respeito à diversidade de credos e coíbam o proselitismo? Diante dos riscos, faz sentido oferecer a disciplina na rede pública? Buscou-se, então a compreensão dos procedimentos metodológicos e recursos didáticos utilizados pelos docentes da disciplina de Ensino Religioso nas turmas estudadas, analisando as diferentes propostas para o seu ensino, além de identificar semelhanças e diferenças entre a abordagem docente dos sistemas público e particular das escolas estudadas, procurando oferecer elementos para uma melhora do Ensino Religioso e para a implementação de mecanismos que possam minimizar os riscos do preconceito e do proselitismo.
53

O ensino religioso na escola pública em Boa Vista: uma contribuição epistemológica para formação do cidadão e da cidadania

Souza, Teresa Felismina de 28 September 2015 (has links)
Made available in DSpace on 2017-06-01T18:12:57Z (GMT). No. of bitstreams: 1 teresa_felismina_souza.pdf: 1262547 bytes, checksum: d3217512011536f72f5756fc6c075a6b (MD5) Previous issue date: 2015-09-28 / This dissertation deals with issues related to religious education in the public schools of Boa Vista, as an epistemological contribution to the training of citizens and citizenship, on their acceptance or denial within the school environment. Religious Education is a discipline still undervalued in schools, but its importance needs to be understood more eloquently, for everyone to have the knowledge on its base and that values and principles can bring to people's lives. The vision of society on the role of religious education for students is something that needs to be changed; it needs to be recognized by all the other knowledge areas such as of equal value and knowledge. Understanding the importance of the worked content in this discipline enables both teachers and students and the society, to deepen each time covered in this process. Knowing that such discipline is not meant to catechize students or instruct them to follow particular religion, it is not intended to indoctrinate anyone. The research takes as empirical reference, two schools of Boa Vista - RR. At first, In-depth study, "Religious Education in Theoretical contexts, Methodological and Religious Education Topics in Brazil"; in a second phase, will be analyzed "The State of Roraima and Religious Education", so that we can know how the work with this course has been developed over time. A third moment will be addressed and studied "The relationship between teachers and students in relation to Religious Education Discipline". For the research, they were initially made bibliographical studies so that they could know how the Religious Education arrived in Brazil and what its foundations and guidelines in the National educational context. Later it was researched which the first religious educational manifestations in the state of Roraima and then conducted a case study in two public schools of the capital, on what is the opinion of teachers and students on how this discipline has been worked, what their prospects questions and notes that each researched expressed. / Esta Dissertação aborda as questões relacionadas ao Ensino Religioso nas escolas públicas em Boa Vista, como uma contribuição epistemológica para a formação do cidadão e da cidadania, sobre a sua aceitação ou negação dentro do ambiente escolar. O Ensino Religioso é uma disciplina pouco valorizada ainda nas escolas, porém a sua importância precisa ser compreendida de maneira mais eloquente, para que todos tenham conhecimento sobre a sua base e que valores e princípios podem trazer para a vida do cidadão. A visão da sociedade sobre o papel do Ensino Religioso para os alunos é algo que necessita ser mudado, é preciso seu reconhecimento perante o conjunto de outras áreas de conhecimento de tal igual valor enquanto um saber. Compreender a importância dos conteúdos trabalhados nesta disciplina possibilitará tanto os professores, como alunos e sociedade aprofundarem-se em relação a cada momento abordado neste processo. Saber que a referida disciplina não tem o intuito de catequizar os alunos ou instruí-los a seguir determinada religião, não é seu objetivo doutrinar qualquer pessoa. A pesquisa toma como referência empírica, duas escolas de Boa Vista RR. O estudo aprofundará, no primeiro momento, O Ensino Religioso nos contextos Teórico, Metodológico e Tópicos do Ensino Religioso no Brasil. No segundo momento, será analisado O Estado de Roraima e o Ensino Religioso , para que se possa conhecer como o trabalho com esta disciplina tem sido desenvolvido ao longo do tempo. E no terceiro momento, será abordada e estudada A relação entre professores e alunos com relação à Disciplina de Ensino Religioso . Para a pesquisa, inicialmente foram feitos estudos bibliográficos para que se pudesse conhecer como o Ensino Religioso chegou ao Brasil e quais seus fundamentos e diretrizes no contexto educacional Nacional. Posteriormente pesquisaram quais as primeiras manifestações educacionais religiosas no Estado de Roraima e depois se realizou um estudo de caso em duas escolas pública da capital, sobre qual a opinião de professores e alunos sobre a forma como esta disciplina vem sendo trabalhada, quais suas perspectivas, questionamentos e apontamentos que cada pesquisado expressa.
54

Shluková analýza / Cluster Analysis

Chrobák, Martin January 2012 (has links)
This master’s thesis is engaged in usage of cluster analysis for ECG signal to separate normal QRS complexes from abnormal ones. For this, it is used two algorithms created in professional computing interface MATLAB. The outputs from this master’s thesis are dendrograms, which divide QRS complexes into abnormal and normal clusters, and Pearson correlation coefficients.
55

Étude de la pulsation des étoiles de type RR Lyrae et de l’effet Blazhko / A study of RR Lyrae stars pulsation and Blazhko effect

Zalian-Rahatabad, Cyrus 14 October 2016 (has links)
Cette thèse propose une nouvelle théorie de l’effet Blazhko. Elle apporte également une justification théorique à certaines observations encore inexpliquées : la décroissance des harmoniques de la courbe de lumière ; l’asymétrie des enveloppes et des lobes ainsi que la variation des temps de montée et de descente dans le cas de l’effet Blazhko ; la synchronisation des couches et l’existence des trois types d’étoiles RR Lyrae : RRab, RRc et RRd. La première partie présente une étude extensive d’une étoile RR Lyrae avec effet Blazhko : S Arae. Nous débutons par une définition rigoureuse de l’analyse harmonique des courbes de lumière. Cette démarche, encore jamais entreprise en astéroséismologie, permet une meilleure interprétation des habituels résultats des études photométriques. Nous poursuivons avec une présentation du programme d’analyse fréquentielle que nous avons développé : PDM13. Nous établissons ensuite le spectre fréquentiel de la courbe de lumière de S Arae et, à la présentation des résultats de cette étude, nous apportons une démonstration mathématique à deux observations communément effectuées : la décroissance des harmoniques et l’asymétrie de modulation. Dans la deuxième partie, après un rappel des mécanismes d’oscillation, nous présentons une nouvelle modélisation discrète, et non linéaire, des équations de pulsations. Celle-ci nous permettra d’expliquer les phénomènes de synchronisation, mais surtout, conduira à une nouvelle théorie du phénomène Blazhko fondée sur l’existence de solitons, que nous étayerons par des premiers résultats, obtenus grâce à l’utilisation d’un nouvel outil : la transformée en ondelettes / In this thesis we develop a new theory of the Blazhko effect. We also provide a theoretical justification to the following commonly observed facts: the light curve harmonics decrease; the asymetry of envelopes and sidelobes ; the synchronization of layers and the mode selection. The first part of this thesis is dedicated to the extensive study of a RR Lyrae star presenting the Blazhko effect: S Arae. Firstly, a rigorous definition of harmonic analysis applied to light curves is given. This work, which has never been undertaken in the asteroseismology field, up to now, allows a better interpretation of the usual results of photometric studies. We carry on with the presentation of a software that we have developed, dedicated to frequency analysis: PDM13. After that, we perform the usual analysis of the frequency spectrum of the light curve, which we complete we two rigorous demonstrations of commonly observed facts: the harmonics decrease and the asymmetry induced by modulation. We complete it with a study of the parameters which vary during a Blazhko cycle, on which we will capitalize to understand this modulation effect. The second part begins with a reminder of the basic perturbed and linearized equations of stellar pulsation together with the oscillation mechanisms. We pursue this presentation with a non linear and discrete formalism that we have developed for these equations. This formalism will allow us to underline the importance of synchronization in those stars, but, most of all, it will lead us to a new theory of the Blazhko effect, based on solitons, which will be supported by a new results obtained with the wavelet transform method
56

Human Age Prediction Based on Real and Simulated RR Intervals using Temporal Convolutional Neural Networks and Gaussian Processes

Pfundstein, Maximilian January 2020 (has links)
Electrocardiography (ECG) is a non-invasive method used in medicine to track the electrical pulses sent by the heart. The time between two subsequent electrical impulses and hence the heartbeat of a subject, is referred to as an RR interval. Previous studies show that RR intervals can be used for identifying sleep patterns and cardiovascular diseases. Additional research indicates that RR intervals can be used to predict the cardiovascular age of a subject. This thesis investigates, if this assumption is true, based on two different datasets as well as simulated data based on Gaussian Processes. The datasets used are Holter recordings provided by the University of Gdańsk as well as a dataset provided by Physionet. The former represents a balanced dataset of recordings during nocturnal sleep of healthy subjects whereas the latter one describes an imbalanced dataset of records of a whole day of subjects that suffered from myocardial infarction. Feature-based models as well as a deep learning architecture called DeepSleep, based on a paper for sleep stage detection, are trained. The results show, that the prediction of a subject's age, only based in RR intervals, is difficult. For the first dataset, the highest obtained test accuracy is 37.84 per cent, with a baseline of 18.23 per cent. For the second dataset, the highest obtained accuracy is 42.58 per cent with a baseline of 39.14 per cent. Furthermore, data is simulated by fitting Gaussian Processes to the first dataset and following a Bayesian approach by assuming a distribution for all hyperparameters of the kernel function in use. The distributions for the hyperparameters are continuously updated by fitting a Gaussian Process to a slices of around 2.5 minutes. Then, samples from the fitted Gaussian Process are taken as simulated data, handling impurity and padding. The results show that the highest accuracy achieved is 31.12 per cent with a baseline of 18.23 per cent. Concludingly, cardiovascular age prediction based on RR intervals is a difficult problem and complex handling of impurity does not necessarily improve the results.
57

Le rôle de la région régulatrice en 3' du locus des chaines lourdes d'immunoglobulines sur le développement des lymphocytes B1 / The role of the 3' regulatory region of the immunoglobulin heavy chain locus on B1 B-cells development

Issaoui, Hussein 12 December 2019 (has links)
Durant l’ontogénie B, le locus des chaînes lourdes d’immunoglobulines (IgH) subit trois processus majeurs de réarrangements géniques. Lors de la phase précoce du développement B, indépendamment de la rencontre avec un antigène (Ag), les recombinaisons VHDJH donnent le répertoire diversifié des Ig fonctionnelles. Durant la phase tardive, suite à une activation par l’Ag, l’hypermutation somatique (SHM) permet l’augmentation de l’affinité de l’Ig à son Ag et la recombinaison isotypique (CSR) va modifier ses fonctions effectrices. Tous ces processus sont strictement régulés par différents éléments cis-régulateurs repartis tout au long du locus IgH. La région régulatrice en 3’ (3’RR) en est un. Elle s’étend sur environ 30 Kb et est constituée de quatre activateurs transcriptionnels, dont les trois premiers forment une structure palindromique. La 3’RR contrôle, chez le lymphocyte B-2 (LB-2), la transcription du locus IgH, le devenir de la cellule B, la SHM et la CSR mais elle n’a aucun effet sur les recombinaisons VHDJH et la diversité du répertoire antigénique. Les LB-1 représentent un petit pourcentage des LB totaux. Ils diffèrent des LB-2 par leur origine, développement, fonctions, marqueurs de surface et distribution tissulaire. Les LB-1 maintiennent l'homéostasie dans l'organisme et sont la source principale des Ig naturelles (NIgM et NIgA) au cours des premières phases d'une réponse immunitaire. Lors de ma thèse, nous avons étudié le rôle de la 3’RR sur le développement des LB-1. D’une façon identique aux LB-2, la 3’RR contrôle la transcription du locus IgH, le devenir des cellules B et la SHM dans les LB-1. A l’inverse des LB-2, la 3’RR joue un rôle indirect sur la diversité du répertoire antigénique dans les LB-1 et n’a aucun effet sur la CSR vers IgA. Ces résultats mettent en évidence, pour la première fois, la contribution de la 3'RR dans le développement d’une population cellulaire B à l’interface entre l’immunité innée et acquise. Ils renforcent nos connaissances sur le rôle des éléments cis-régulateurs du locus IgH dans le développement de ces deux immunités. / During B-cell development, the immunoglobulin heavy chain locus (IgH) undergoes three major genic rearrangements. During the early stages, before encountering the antigen (Ag), VHDJH rearrangements allow the generation of the Ig repertoire. During the late stages, after encountering the Ag, somatic hypermutation (SHM) increases the affinity of the Ig for its Ag, while class switch recombination (CSR) modifies its effector functions. All these genetic events are strictly regulated by cis-regulatory elements spread along the IgH locus, including the 3’ regulatory region (3’RR). The 3’RR extends over more than 30kb and contains four transcriptional enhancers, the first three displaying a palindromic conformation. The 3'RR controls B2 B-cell IgH transcription, cell fate, SHM and CSR but not repertoire diversity. B1 B-cells represent a small percentage of total B-cells differing from B2 B-cells by several points such as precursors, development, functions, surface markers and tissue distribution. B1 B-cells act at the steady state to maintain homeostasis and during the earliest phases of an immune response by secreting natural Ig (NIgM and NIgA). During my PhD, we investigated the role of the 3'RR on B1 B-cells. Similarly to B2 B-cells, the 3'RR controls IgH transcription, cell fate and SHM in B1 B-cells. In contrast to B2 B-cells, 3'RR deletion indirectly affects B1 B-cell repertoire diversity and has no effect on their CSR towards IgA. These results highlight, for the first time, the contribution of the 3'RR in the development of a B-cell population at the interface between innate and acquired immunity. Moreover, these results strengthen our knowledge of the role of the cis-regulatory elements of the IgH locus in the development of these two immune responses.
58

Dynamique de l'intervalle cardiaque RR et de la repolarisation ventriculaire dans le sommeil chez les femmes post-ménopausées

Lanfranchi, Paola January 2003 (has links)
Mémoire numérisé par la Direction des bibliothèques de l'Université de Montréal.
59

Efeito do gene CP4 EPSPS na produtividade de óleo em populações de soja / Effect of CP4 EPSPS gene on the oil yield of soybean populations

Amorim, Flávia Aparecida 25 August 2011 (has links)
Nos últimos anos, com a valorização do preço internacional e com a demanda crescente por biodiesel, está havendo maior interesse em se aumentar o teor de óleo das cultivares de soja. É sabido que a manutenção da elevada produção de óleo é função da produtividade das cultivares. Porém, existem vários fatores que impedem que as cultivares expressem seu potencial produtivo máximo, como por exemplo a competição com as plantas daninhas. Nesse sentido, o melhoramento de plantas tem focado no desenvolvimento de cultivares tolerantes à ação de herbicidas, além de procurar agregar os benefícios que essas cultivares podem trazer para o manejo de plantas daninhas. O presente estudo teve como objetivo a) Avaliar o efeito do gene CP4 EPSPS na produtividade de óleo em populações de soja transgênica; b) Estimar parâmetros genéticos úteis aos programas de melhoramento; c) Avaliar a produtividade de óleo em progênies transgênicas com manejo para soja convencional e para soja transgênica; d) Predizer cruzamentos mais promissores para extração de linhagens superiores. O trabalho foi desenvolvido no Setor de Genética Aplicada às Espécies Autógamas, no Departamento de Genética da Escola Superior de Agricultura Luiz de Queiroz. O sistema genético compreendeu um dialelo parcial 4 x 5, sem recíprocos, envolvendo como genitores quatro cultivares, sendo duas convencionais (BRS 133 e Conquista) e duas essencialmente derivadas das convencionais (BRS 245 RR e Valiosa RR) e cinco linhagens com alto óleo (USP 70.108, USP 70.113, USP 70.010, USP 70.042 e USP 70.007). No ano agrícola 2007/08, as plantas da geração F2 foram avaliadas no sistema de covas de plantas únicas e na safra 2008/09 progênies F2:3 foram selecionadas e avaliadas em 30 experimentos delineados em blocos ao acaso com quatro repetições, sendo: i) Dez experimentos formados por 30 progênies F2:3 transgênicas pulverizadas com glifosato, ii) Vinte experimentos formados por 30 progênies F2:3 convencionais e as mesmas 30 progênies F2:3 transgênicas, pulverizadas com herbicidas para soja convencional. Os resultados foram: a) O transgene CP4 EPSPS não afetou a produtividade de óleo e nem os outros três caracteres avaliados na geração F2; porém na geração F2:3 ele afetou alguns caracteres em cruzamentos individuais e também todos os sete caracteres na análise agrupada dos cruzamentos; b) Houve variação na geração F2 para a capacidade geral de combinação dos genitores e também para a capacidade específica de combinação entre cruzamentos; a maioria dos cruzamentos originou progênies promissoras para produtividade de óleo; porém, poucos cruzamentos mostraram progênies superiores no teor de óleo c) Os três tipos de análises dialélicas realizadas na geração F2 para genitores transgênicos, convencionais e combinados foram em geral concordantes, exceto para o caráter número de dias para maturidade analisado a partir do dialelo formado somente pelos genitores transgênicos; d) Em geral, o desempenho das progênies F2:3 transgênicas foi superior no manejo com glifosato para a maioria dos caracteres. / During the past few years, with the increase of the biodiesel international price and rising demand, there has been a larger interest in increasing the oil content of soybean cultivars. It is known that the high oil production is a function of yield. However, there are many factors that prevent cultivars from expressing their full yield potential, for example, competition with weeds. In this sense, plant breeding has focused on developing herbicide tolerant cultivars and has discussed the advantages that these cultivars can bring to field management of weeds. The objectives of this study were i) To evaluate the effect of the CP4 EPSPS gene on oil yield (OY) in transgenic soybean populations; ii) Estimate useful genetic parameters for breeding programs; iii) Evaluate oil yield in transgenic progenies with conventional and transgenic soybean management; iv) Predict the most promising crosses for extraction of superior lines. This study was developed at the Sector of Applied Genetics to Self-Pollinated Species of the Department of Genetics at the Luiz de Queiroz College of Agriculture, located in Piracicaba, SP, Brazil. The genetic material was developed from the cross between four elite cultivars: two conventional (BRS-133 and Conquista) and two essentially derived from the conventional cultivars (BRS-245 RR and Valiosa RR) and five high oil lines (USP 70.108, USP 70.113, USP 70.010, USP 70.042 and USP 70.007), forming a 4 x 5 partial diallel, without reciprocals. In the 2007/08 growing seanson, the F2 plants were evaluated in the thinned single hill descent method and in 2008/09 the F2:3 progenies were selected and evaluated in30 experiments in randomized completeblock designs with four replications: (i) Ten experiments composed of 30 transgenic progenies with the application of glyphosate; (ii) 20 experiments composed of 30 conventional progenies and the same 30 transgenic progenies with the application of conventional herbicides for soybean. The results were: a) The CP4 EPSPS transgene did not affect the productivity of oil and not the other three traits in the F2 generation, but in F2:3 it has affected some individuals characters and also crosses all seven characters in the pooled analysis of crosses b) There was variation in the F2 generation for general combining ability of parents and also for specific combining ability of crosses, most progeny of crosses led to promising oil yield, but few cross progenies showed higher content in oil c) The three types of diallel analysis carried out to parents in the F2 generation GM, conventional and combined were generally consistent, except for the character number of days to maturity from the diallel analysis formed only by the parents transgenic d) In general, performance of the progeny F2: 3 was superior in handling transgenic glyphosate for most.
60

Kritisk granskning av RR 17 / Critical review of RR 17

Carlsson, Johan, Peterson, Hans January 2003 (has links)
<p>Bakgrund: Företag är beroende av en mängd olika intressenter som alla har ett behov av att de tillgångar som redovisas är korrekt värderade Detta gäller inte minst fastighetsbolag vars tillgångsmassa till största del består av fastigheter vilka ligger till grund för värderingen av bolaget. RR 17 innebär att företagen inför varje rapporttillfälle måste göra en bedömning av sina tillgångar och när det redovisade värdet överstiger återvinningsvärdet ska det skrivas ned. Rekommendationen är mycket omfattande och innehåller bland annat riktlinjer för hur beräkning av återvinningsvärdet ska ske.</p><p>Syfte: Syftet med uppsatsen är att utifrån ett redovisningsperspektiv genomföra en kritisk granskning av RR 17. </p><p>Tillvägagångssätt: Här redogör vi för varför vi valt fastigheter. Vi beskriver hur vi har sökt information, gjort urval bland bolag och personer samt hur vi har lagt upp och genomfört våra intervjuer. Vi avslutar kapitlet med kritik mot det sätt vi valt att utföra granskningen på.</p><p>Resultat: Vi anser att det är bra när ett värde har hög relevans men att det inte får ökas på bekostnad av lägre objektivitet. Vår egen åsikt som externa bedömare är att tillförlitligheten inte har ökat. Införandet av RR 17 har inte medfört att bolagen har fått ökade kostnader. Vi tycker att det råder brist på precision i underlaget för nedskrivning.</p>

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