The aim of this thesis is to analyse the applied methods of calculation of costs in the selected accounting unit in terms of usability of price defining. Simultaneously to highlight the strengths and weaknesses of calculation methods due to the development or modification of the calculation procedures. In the case of identified deficiencies introduce recommendations which the entity should accept, including the reasons that led to the relevant proposals. There are used methods of description, relevant mathematical methods, analysis of internal data, methods of managerial accounting and others. The selected entity is the cutlery manufacturing cooperative. In the results of this works there are proposed recommendations for the manufacturing and administrative overhead. Additionally a few changes are proposed for process of setting product prices in the company stores and in the e-shop. Beneficial change a costing formula is separate item monitoring cooperation in the direct costs. Finally, it is suggested to assemble documentation for calculations.

Esta dissertação se debruça sobre a formulação da agenda, o processo de tramitação, de aprovação, e de constituição de uma rede de apoio ao Marco Civil da Internet (MCI), sob a perspectiva da literatura de políticas públicas e ativismo. O MCI foi proposto em 2009, pelo Executivo, a partir de uma consulta pública realizada via Internet. Em 2013 o projeto foi colocado em regime de votação urgente no Congresso Nacional como resposta política às denúncias de espionagem eletrônica por parte dos EUA, sendo finalmente aprovado no início de 2014. A lei foi considerada pioneira por estabelecer direitos e responsabilidades entre os diversos entes que compõem o ecossistema da rede. Para analisar a formulação da agenda é utilizado o conceito de “janela de oportunidades” de Kingdon (2013), que designa o momento em que há a convergência de fluxos independentes da política pública. Para analisar o ativismo e a mobilização dos atores em torno das políticas de Internet é utilizado o conceito de insurgent experts, proposto por Shaw (2011). Para a realização do trabalho foram entrevistados 37 atores-chave ao longo de 2013 e 2014. A conclusão é que houve a constituição de uma policy community que mobilizou Estado e estabeleceu laços de cooperação entre atores individuais e coletivos em torno de ideais sobre as políticas relacionadas a neutralidade da rede, a defesa da liberdade de expressão e a proteção da privacidade na Internet. / This master’s thesis is focused on the process of agenda-setting and approval of the bill “Marco Civil da Internet” (MCI), drawing from the sociological literature on public policy and civic engagement. The MCI was proposed in 2009 by the executive power through a public consultation online. In 2013, it was fast-tracked by president Dilma Rousseff after classified documents were leaked by the NSA whistleblower Edward Snowden, revealing the fact that the US intelligence agency had been monitoring the president's communication. The bill was finally approved in early 2014 and pioneered a new framework for a civil Internet with rights and duties. To analyze the process of agenda-setting, I use Kingdon's (2013) concept of "policy window" which addresses the convergence of independent streams of public policy. In order to analyze the civic engagement and the network formation for mobilization in support of the project, I use the concept of "insurgent experts" proposed by Shaw (2011). The corpus of analysis for this research was composed by 37 interviews with key-actors conducted from 2013 to 2014. In conclusion, I demonstrate how the constitution of a policy community around the issue of net neutrality, the defense of freedom of expression and protection of privacy on the Internet, that created the conditions for mobilization of State, creating cooperation ties among activists and policy makers for the defense of policy proposals for the Internet.

Florence O. Holmes, for the Masters Of Science Degree in Behavioral Analysis and Therapy, presented on July, 2015, at Southern Illinois University Carbondale. TITLE: ACCEPTABILITY OF INTERVENTIONS OF STAFF IN SHORT TERM CARE SETTING FOR CHILDREN WITH BEHAVIORAL HEALTH ISSUES COMPARING RATING AND HIERARCHICAL SELECTION MAJOR PROFESSOR: Dr. Mark Dixon, Ph.D. The present study asked twenty active treatment team members, in a children’s behavioral health hospital in Springfield, IL to answer a pen and paper survey. This study extended research on treatment acceptability by replicating, Baker and LeBlanc (2011), who compared ratings and hierarchical selections in a long term care facility with older adults. Specifically, participants were given the opportunity to rate treatments using a treatment acceptability survey, and were then given a choice (i.e., asked to select which they would be most comfortable implementing) between various treatment options with using a variety of scenarios and choices. In this study it was interesting to find that though an individual selected a treatment as being a good treatment, when asked what they would feel comfortable using in a pinch did not always match what they related as being acceptable. In comparison the results of Baker and LeBlanc are very similar to the current study. In contrast, the rating for the behavioral intervention was higher in the present study and was also selected much more than in Baker and LeBlanc. Baker and LeBlanc reported statistically significant correlations between selections and ratings. Although this study did not recruit enough participants to allow for a statistical analysis, 50% of the participants in this study had a match for what they rated the highest compared to what they selected the most.

xiv, 240 p. : ill. A print copy of this thesis is available through the UO Libraries. Search the library catalog for the location and call number. / The use of rhetoric to frame policy issues often influences the amount of attention countries pay to international issues and the level of support for those issues. Often, domestic and international actors present different descriptions of policy issues in order to advance their own views and change the international agenda. Despite frequent attempts to change the international agenda and the importance of agendas for policy formation, our understanding of the factors that contribute to why particular issues get international attention is limited. This project develops a theoretical understanding of the development of the international agenda, how issues on that agenda are framed, and why agendas change over time. The project contributes to international relations theory by understanding the factors responsible for increasing attention to issues, and the factors that influence how states define the problems on the international agenda that may eventually become part of international treaties and organizations. The project redefines agendas through a constructivist approach where individuals interpret real phenomena through frames. Rhetoric's influence on agenda changes described in this project also demonstrates a mechanism through which the soft power of attraction changes international outcomes. The project takes a positivist approach to analyzing constructivist and realist causes of agenda changes. The project tests specific implications of these theories of international agenda development and issue framing by examining the case of international efforts to address whaling. The project demonstrates the importance of polarity in enabling changes in attention from security to non-security issues and the importance of rhetoric in causing changes in issue frames. / Committee in charge: Ronald Mitchell, Chairperson, Political Science; Craig Parsons, Member, Political Science; Lars Skalnes, Member, Political Science; Jean Stockard, Outside Member, Planning Public Policy & Mgmt

This dissertation investigates the extent and type of influence the Shona folktale has had on the writing of the Shona novel. Of particular interest is how much influence the folktale has had on the early writers of Shona novels as compared to the modern writers. The study investigates folktale influence on the development of plot, setting and characterisation in targeted novels. With regard to the development of plot, the study focuses on folktale influence on the following aspects; the exposition, complication, climax and resolution. Looking at setting, the study investigates folktale influence on setting as place, time or social circumstances in which the stories happen. The study also investigates the type of characters the novelists portray and seek to detect any folktale influence on characterisation. / African Languages and Literature / Thesis (M.A.)

Esta tese analisa as mudanças na morfologia das interações sociais na Penitenciária Feminina Madre Pelletier (RS), destacando os aspectos relativos aos controles formais e informais produzidos em meio aos jogos de poder pelos diferentes grupos que habitam a prisão. O estudo contempla o período entre 1990 e 2008 e desconstrói a percepção do encarceramento feminino centrado na singularidade, homogeneização e sujeição feminina frente a um único poder: o do Estado, deixando de considerar o poder disseminado entre indivíduos em suas diferentes posições na configuração prisional. Focamos a relação das mulheres com os delitos de drogas, na medida em que este delito tem redefinido a trajetória criminal feminina. Ao mesmo tempo, essa relação adentra a penitenciária e põe em circulação interesses e uma lógica mercantil sustentada pela violência entre grupos. As interações na sociedade prisional feminina passaram a se caracterizar pela instabilidade, pela presença de um código informal sustentado pelas presas, por ambivalências nos discursos e nas práticas relativas à mulher envolvida em delitos de drogas e, por extensão, à mulher. Rebeldia, micro poderes, sexualidade e ações coletivas definem as relações sociais entre as mulheres aprisionadas, longe dos antigos projetos da reabilitação da sociedade moderna. / This thesis analyses the morphological changes of the social institutions in the Women’s Prison of Madre Pelletier (RS), bringing out the aspects related to the formal and informal controls produced amid games of power by the different groups that dwell the prison. The study contemplates the period between 1990 and 2008, and deconstructs the perception of the women’s imprisonment centered on the singularity, homogenization and the women’s subjection against a single power: the State’s, not considering the power scattered among the individuals in their different positions in the prison setting. We focused on the women’s relation with the drug offenses, as they have redefined the women’s criminal trajectory. At the same time, this relation enters the prison and causes the circulation of interest, as well as, merchant logic sustained by the violence between groups. The interactions in the women’s prison society began to be characterized by the instability, by the presence of an informal code sustained by the imprisoned, by ambivalences towards the speeches and the practices related to the woman involved in drug offenses and, by extension, to the woman. Rebelliousness, micro powers, sexuality and collective actions define the social relations between imprisoned women, far from the old projects of the rehabilitation of the modern society.

Este estudo identifica como a revista Veja enquadra a confiança na imagem da ação de governo dos presidentes brasileiros (1985-2014). A análise teve como base as capas das edições dos anos 1985-2014 (117 capas). Como referencial teórico adotamos a teoria econômica da política, a teoria do agenda-setting, cultura política e políticas públicas. A partir da análise de conteúdo identificamos que de cada quatro capas, três apresentaram enquadramento de desconfiança. Ao fortalecer uma imagem negativa dos mandatários, a revista Veja assume o risco de enfraquecer a confiança na democracia do Brasil. / This study identifies how the magazine Veja fits the trust in the image of the government action of the Brazilian presidents (1985-2014). The analysis was based on the covers of the editions of the years 1985-2014 (n=117). As theoretical reference we adopt the economic theory of politics, the theory of agenda-setting, political culture and public policies. From the analysis of content, we identified that of each four covers, three presented a frame of suspicion. By strengthening a negative image of the incumbents, Veja magazine risks weakening confidence in Brazil's democracy.

A obesidade decorre de um processo multifatorial que envolve aspectos biológicos, comportamentais e ambientais. Atualmente, o tema, por sua dimensão e universalidade, tem despertado o interesse coletivo, sobretudo da ciência, dos governos e da mídia. Um visível esforço está sendo empreendido com vistas ao controle dessa pandemia, com chamamento à responsabilidade de todos os stakeholders, entre eles os atores do Agronegócio mundial. Com o propósito de evidenciar os fundamentos científicos dessas iniciativas e as interrelações entre os agentes envolvidos, buscou-se identificar as dimensões disciplinares presentes nas publicações da FAO/WHO, do governo e da mídia dos Estados Unidos sobre obesogenicidade. Para tanto, foi realizada a análise documental das publicações divulgadas em meio eletrônico por cada um dos agentes, utilizando a mineração de texto. Para a construção dos argumentos que norteiam a pesquisa foram utilizadas as Teorias do Agendamento, do Enquadramento e Priming. Para a construção da estrutura analítica utilizada na mineração de texto foram utilizados 4.648 artigos científicos disponíveis no Portal Web of Science que abordam o tema. Além disso, para caracterizar a dimensão Agronegócio foram coletados todos os artigos publicados no Agribusiness International Journal e no International Food and Agribusiness Management Review no período de 2003-2013. Após a coleta, foram construídos os dicionários de palavras representativos de cada dimensão disciplinar e do Agronegócio, utilizados no escaneamento dos documentos. A base de dados foi composta por 3.342 políticas introduzidas ou promulgadas pelos estados norte-americanos, 1.168 artigos jornalísticos publicados no The New York Times e no The Washington Post e 67 publicações da FAO/WHO publicados no período de 2003-2013. Os resultados indicaram que a mídia tem enquadrado frequentemente a temática sob a perspectiva das Ciências da Saúde, seguida da Multidisciplinar e Agronegócio. Já para o governo, as dimensões disciplinares mais frequentes são Multidisciplinar, Agronegócio e as Ciências da Saúde. Na FAO/WHO as Ciências da Saúde, Multidisciplinar e Agronegócio são as mais frequentes. Mesmo considerando as diferenças quanto ao enquadramento do tema pelos stakeholders, nota-se a existência de alguma semelhança entre esses enquadramentos, evidenciada pela similaridade entre as Ciências da Saúde, Multidisciplinar e as Ciências da Vida. Destaca-se ainda que a participação do Agronegócio é expressiva nos instrumentos políticos dos Estados Unidos, sugerindo o seu papel no crescimento da obesidade coletiva e na sua responsabilidade frente à desejada reversão dessa tendência mundial. / Obesity results from a multifactorial process involving biological, behavioral, and environmental aspects. Today, the scale and universality of obesity has attracted widespread interest, especially among the scientific community, the government, and the media. A visible effort is being made to control this pandemic, with a call for responsibility by all stakeholders, including the leaders of the global agribusiness industry. Aiming to highlight the scientific foundations of these initiatives, and the interrelationships between those involved, we sought to identify the disciplinary dimensions regarding an obesogenic environment in the publications by the FAO/WHO, government, and media in the United States. Therefore, a documentary analysis of publications disseminated electronically by individual agents was conducted, using text mining. Agenda-setting theory, framing, and priming were used to construct the arguments that guide this research. To build the analytical framework used in text mining, 4.648 scientific articles available on the Web of Science portal addressing the issue were used. Furthermore, to characterize the scale of the situation, agribusiness articles published in the International Agribusiness Journal and the International Food and Agribusiness Management Review from 2003-2013 were also used. Subsequently, dictionaries of words representative of each disciplinary dimension and agribusiness were constructed and used while scanning the documents. The database comprised 3.342 introduced or promulgated policies by the North American states, 1.168 media articles published in The New York Times and The Washington Post, and 67 publications by the FAO/WHO, published during this period. The results indicated that the media has often framed the issue from the perspective of health sciences, followed by multidisciplinary and agribusiness. As for the government, the most frequent disciplinary dimensions are multidisciplinary area, agribusiness and health sciences. In the FAO/WHO, health sciences, multidisciplinary area and agribusiness are the most frequent. Even considering the differences in the framing of the issue by stakeholders, it is to be noted that there is some similarity between these frameworks, with a joint occurrence of the health sciences, life sciences, and multidisciplinary area. Note also that the participation of the agribusiness industry is significant in political instruments of the United States, suggesting its role in the growth of obesity and collective responsibility to be taken for the desired reversal of this global trend.

This diploma thesis titled ?Application of the geodetical method and GNSS method for land location? deals with the topic of laying reference points of lands using the traditional geodetical method and the method integrating the GNSS technology. The comparison of the used methods focuses mainly on the productivity, efficiency and accuracy of the geodetical work. The initial preparatory works included reference points evaluation and recognition. After that a coordinate frame of reference points was established for the use of the geodetical method. The final layout of the reference points was performed by means of the geodetical method as well as the GNSS method employing the permanent measuring station Czepos. The average coordinates fault was taken into account when the accuracy of the coordinates position was analyzed. The laid reference points were used to maintain the actual land cadastration.

The goal of the submitted thesis was setting out newly proposed borders of land with GNSS technology in the context of the land consolidation. For a locality was selected cadastral area Kamenný Újezd near the České Budějovice. The procedure of each activity was related to the demarcation of the total of 78 points with GNSS method. The thesis revealed a time demands and a lower accuracy and while showed reduced effectiveness of using. The accuracy was related to the mean value coordinate error. The comparison was carried out with the geodetic method. At the same time to be solved a question of usefulness and meaningfulness stake out work for the purpose of land consolidation and the relationship of new owners to the new borders of land.