This thesis is focused on financial statements and financial analysis of Generally beneficial association. At the beginning thereis an introduction its main features, its financial statements. There are also defined best known methods of financial analysis, special methods for non-profit sector included. Financial statements of certain generally beneficial association are subjected to financial analysis. Data from 2009 - 2011 are used.

The joint-stock company Pila Pasák, a.s., which is one of the leading woodworking companies in South Bohemia, was selected for the thesis. The first step was to understand the nature of investment decisions in the context of a literature review. Subsequently, on all the theoretical knowledge was created appropriate methodology for the practical part of the thesis. In first step in the practical part is introduced the company together with the investment project. Subsequently, was created financial analysis evaluation of the initial financial and economic condition of the company for the period of 2006 - 2012. Using internal data then determined budget costs and revenue of the investment project in 2014 - 2022. At these initial data were expressed as the future cash flows of the investment project, which was discounted by average cost of capital. Evaluation of the effectiveness of the investment project was done by using revenue methods. Evaluation of the future impact on the effectiveness of the company was planned complete financial statements for 2014 - 2019. The final evaluation decided about acceptance the investment project and it showed positive impact on the business. It was evaluated by using financial analysis and by economic value added.

The main goal of this thesis is a description of facts, which lead to make the extraordinary financial statements, and making model examples. These facts, including liquidation and mergers, are described from accounting, tax and legal fields.

The aim of this thesis is to assess the effectiveness of certain audit approaches and to propose an optimum solution for quality in the particular conditions of an insurance company. To reach this goal the specifics of the audit of financial statements of insurance companies will be defined, beginning with an outline of the essential processes in insurance companies and identifying the main inherent risks from the auditor's perspective, identifying controls applied by insurance companies to prevent or detect mistakes due to inherent risks and proposing essential substantive tests to verify particular balances in financial statements, and ending with a proposal for an optimum audit approach in the particular conditions of an insurance company. The thesis is divided into two parts a general background and its application. The content of chapter 3 provides a general background of insurance as a general area (chapter 2.1), financial statements of an insurance company (chapter 2.2) and audit as a general area (chapter 2.3). The objective of these chapters is to present readers with this issue and to introduce them to this area rather than provide a detailed analysis of the insurance business as whole or an assessment of general audit. The application of the background in the conditions of insurance companies is the topic of chapters 4 and 5. Chapter 4 represents the core of this thesis as it includes a description of processes in an insurance company, identification of the main inherent risks, specifics in planning an audit of an insurance company, internal controls implemented by an insurance company and substantive tests. Based on chosen measures differentiating insurance companies and distributing them into groups based on their similarities, chapter 5 sets out the most appropriate audit approach with the aim of maximizing audit efficiency.

Este trabalho tem por objetivo verificar se há impacto das republicações das demonstrações contábeis das empresas com ações negociadas na Bovespa no período de 2000 a 2010, no preço de suas ações. O estudo parte do pressuposto de que o mercado Brasileiro de ações é semiforte. A metodologia utilizada nesta pesquisa foi em parte qualitativa ao descrever a amostra e suas características assim como quantitativa na forma dos testes de diferenças de média. Os resultados dos testes mostram que ao se analisar toda a amostra como um único grupo, os retornos anormais encontrados não mostraram diferença significativa em comparação com os valores esperados calculados, mas quando analisados em segmentações distintas pelo tipo de motivação à republicação, foram encontrados evidências de que há diferença significativa entre as amostras das republicações das demonstrações contábeis voluntárias e obrigatórias. Assim como também foram encontrados evidências de que pode haver diferença significativa entre as amostras segmentadas pela natureza do erro apresentado com justificativa para a republicação da demonstração contábil, tanto nos casos de mensuração, quanto classificação e reconhecimento. A mesma evidência é apresentada nos gráficos das médias dos retornos anormais calculados para este estudo. / This work aims to check for impact of restatements of the companies whose shares are traded on the São Paulo Stock Exchange in the period from 2000 to 2010, in its stock price. The study assumes that the Brazilian stock market is semistrong. The methodology used in this research was qualitative in part to describe the sample and its characteristics as well as in the form of quantitative tests of differences in average. The test results show that to analyze the entire sample as a single group, the abnormal returns showed significant difference found in comparison with the expected values calculated, but when analyzed in distinct cleavages by the kind of motivation to republication, were found evidence that there is significant difference between the samples of republications of voluntary and mandatory financial statements. So how were also found evidence that there may be significant differences between the segmented samples by the nature of the error made with justification for the republication of the financial statement, both in case of measurement, classification and recognition. The same evidence is presented in the graphs of the averages of the abnormal returns calculated for this study.

Made available in DSpace on 2016-03-07T19:21:03Z (GMT). No. of bitstreams: 0 Previous issue date: 2015-07-31. Added 1 bitstream(s) on 2016-03-07T19:24:58Z : No. of bitstreams: 1 000858250.pdf: 2040029 bytes, checksum: 4402f3b3c575c6e8e9d0cd3ed7925e46 (MD5) / Este trabalho busca propor indicadores ambientais de políticas públicas a partir da espacialização das características morfométricas e sua relação com áreas em conflito e vulnerabilidade da deterioração ambiental. Como resultado dessa aná-lise as bacias hidrigráficas foram consideradas como unidades de avaliação e foram determinados os parâmetros morfoméricos de área, perímetro, comprimento da rede de drenagem, densidade de drenagem, número de canais, frequência de rios e rele-vo para demonstar os padrões de erosão natural, utilizando a técnica de conflito de uso do solo e de vulnerabilidade da bacia hidrográfica. Os parâmetros morfométricos foram submetidos à análise estatística descritiva e exploratória multivariada, sendo possível determinar a autocorrelação entre estes e a similaridade das bacias. A es-pacialização dos valores obtidos do número de canais (Nt) gerou indicadores físicos ambientais que possibilitaram a diferenciação de áreas. A identificação das zonas de conflito de uso é uma ferramenta importante para propor planos de manejo e con-servação do uso do solo, auxiliando na tomada de decisão de agentes públicos. O mapa de vulnerabilidade obtido da análise multicritério (MCA) indicou os padrões morfométricos das áreas mais vulneráveis ao processo erosivo natural do solo e consequentemente maior fragilidade ambiental. A alta correlação entre a vulnerabili-dade das áreas valida à teoria do risco de erosão e deterioração ambiental, podendo ser utilizada como ferramenta e indicador da vulnerabilidade ambiental em bacias hidrográficas. A avaliação ambiental da microbacia do Jabuticabal indicou que a área apresenta pequeno impacto e de pouca significância, porém o grau de deterio-ração real médio determinado pela matriz Leopold-Rocha mostra que o ambiente encontra-se deteriorado, uma vez que o valor encontrado está acima da... / This study attempts to propose environmental indicators of public poli-cies from the spatial distribution of morphometric characteristics and its relation to areas in environmental conflict and vulnerability of environmental deterioration. As a result of this analysis hydrological compartments were considered as evaluation units, and in them were determined the morphometric parameters as: area, perime-ter, length of the drainage network, drainage density, number of channels, frequency of rivers and relief to evaluate the natural erosion, using the land use conflict tech-nique and the vulnerability of the watershed. The morphometric parameters were submitted to descriptive and exploratory multivariate statistical analysis. The autocor-relation between the morphometric parameters and the similarity between the hydro-logical compartments were evaluated. The spatial distribution of the values of the number of channels (Nt) has generated environmental physical indicators which enbled the areas of differentiation. Identifying the use of conflict zones is as important tool to propose plans of management and conservation of land use, aiding in the making of public officials decision. The vulnerability map of the watershed for the multicriteria analysis (MCA) indicated morphometric standards of the most vulnerable areas to natural soil erosion and consequently greater environmental fragility. The high correlation between the vulnerability of the basin validates the theory of the risk of erosion and environmental deterioration and can be used as a tool and environ-mental vulnerability indicator in watersheds. The environmental evaluation of Jabuti-cabal watershed indicated that the watershed has low impact and of little signifi-cance, but the degree of average of the real deterioration determined by the matrix by Leopold-Rocha shows that the environment is deteriorated, since the obtained value is above the acceptable rate and should be ...

Made available in DSpace on 2014-06-11T19:26:11Z (GMT). No. of bitstreams: 0 Previous issue date: 2011-11-11Bitstream added on 2014-06-13T19:13:09Z : No. of bitstreams: 1 zampieri_mr_me_rcla.pdf: 718013 bytes, checksum: 5e733c2c35cd19f290104327ab2a402c (MD5) / Atualmente devido ao avanço da problemática ambiental e da urbanização de áreas anteriormente utilizadas para fins industriais os riscos associados à saúde da população vêm aumentando consideravelmente. As limitações e aptidões desse meio é um mecanismo eficiente de análise ambiental, pois as estratégias para o desenvolvimento sustentável baseiam-se na avaliação acurada da capacidade de sustentação do território e da sua recuperação frente à atividade humana. A legislação ambiental, no que tange as áreas contaminadas, vem se tornando mais rígidas e com fiscalização cada vez mais atuante. Sendo assim, esse trabalho tem como objetivo apresentar uma proposta para a priorização de áreas com necessidade de atividades de remediação no município de São Paulo, utilizando técnica de tomada de decisão. Através do levantamento das informações sobre o ambiente natural e antrópico, incluindo a definição de escala e área, compartimentação natural, zoneamento urbano e densidade populacional, aplicados no método de análise multicriterial AHP (Analytic Hierarchy Process) em quatro níveis, considerando critérios, sub-critérios e alternativas. Os resultados apresentaram um levantamento das áreas contaminadas e das áreas com suspeita de contaminação e o produto resultante da aplicação da metodologia AHP, obteve como resultado a prioridade de remediação das áreas industriais. Concluindo então, que as áreas industriais, que atualmente vem sendo desativadas dando origem a inúmeros complexos imobiliários são àquelas que apresentam maior risco à população... / Currently, due to the increase of environmental problematic and to the urbanization of areas, previously used for industrial purpose, the risks associated to the health of the population have increased considerably. The limitations and capabilities of this environment is an efficient mechanism of environmental analysis, because the strategies for sustainable development are based on accurate assessment of the carrying capacity of the territory and its recovery front of human activity. The environmental legislation regarding contaminated areas, is becoming more rigid and the inspection active is increasing. Therefore, this study aims to present a proposal for prioritizing areas that need remediation activities in São Paulo, using technique of decision-making. Through the gathering of information on the natural environment and man-made, including the definition of scale and area, natural compartmentalization, zoning and population density, applied the multicriteria method of analysis AHP (Analytic Hierarchy Process) in four levels, considering criteria, sub-criteria and alternatives. The results showed a survey of contaminated areas and areas suspected of contamination and the product resulting from the application of the AHP methodology, that obtained as a result the priority of remediation on industries areas. In conclusion, that the industrial areas, which is now being disabled by numerous complex real... (Complete abstract click electronic access below)

Made available in DSpace on 2014-06-11T19:32:44Z (GMT). No. of bitstreams: 0 Previous issue date: 2011-06-15Bitstream added on 2014-06-13T20:04:07Z : No. of bitstreams: 1 mesquita_mag_dr_arafcl.pdf: 1367656 bytes, checksum: e462de60f45f357e3537efae82eceafb (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Pesquisa intitulada Enunciados de caminhão: identidade do caminhoneiro. A proposta desenvolvida tem como objetivo o estudo dos enunciados para a identificação da identidade do caminhoneiro a partir de algumas temáticas de maior incidência na coleta. Foram utilizados 4.101 enunciados de caminhão coletados em treze títulos relacionados ao estudo desse assunto. A tese está composta de quatro capítulos. O primeiro capítulo tem como título ―A Análise do Discurso‖ e expõe dados históricos e conceituais desse campo de conhecimento para a análise dos enunciados. O segundo capítulo é ―O gênero enunciados de caminhão‖ e fala sobre gênero, enunciado e histórico dos enunciados de caminhão. O terceiro capítulo tem como título ―A identidade‖ e é construído com o intuito de apresentar a teoria sobre a identidade que vai contribuir para melhor analisar os enunciados de caminhão.O quarto capítulo tem como título ―A análise dos enunciados‖ e é construído para analisar os enunciados de caminhão presentes no Apêndice. A escolha temática é bem diversificada, facilmente identificada quando é feita uma lista dos enunciados de caminhão, mas há alguns temas mais recorrentes, refletindo a identidade dessa categoria: mulher, religião, amor, questão social e situação de trânsito / Research titled Utterances truck: truck driver's identity. The developed proposal aims of the study set out to identify the identity of the trucker from some issues with the highest incidence in the collection. We used 4101 truck statements collected in thirteen titles related to the study of this subject. The thesis is composed of four chapters. The first chapter is entitled ―The Analysis of Discourse‖ and exposes the conceptual and historical data in this field of knowledge to the analysis of the statements. The second chapter is The truck contained gender and talks about sex, set out the wording and history of the truck. The third chapter is titled Identity and is built with the intention of presenting a theory about the identity that will help to better analyze the utterances of the truck. The fourth chapter is entitled Analysis of the statements' and is built to analyze the utterances of these trucks in the Appendix. The thematic choice is diverse, easily identified when a list of statements made by truck, but there are some recurring themes, reflecting the identity of that category

Made available in DSpace on 2015-05-14T16:53:06Z (GMT). No. of bitstreams: 0 Previous issue date: 2014-05-29Bitstream added on 2015-05-14T16:59:24Z : No. of bitstreams: 1 000824687.pdf: 406840 bytes, checksum: 06222172c54de3de77a9060ee5fc4d42 (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Discursos a respeito dos impactos socioambientais, tidos como consequências do modelo de desenvolvimento capitalista, estão cada vez mais presentes nas empresas, no governo, ONGs, e nos movimentos sociais de toda ordem. Contudo não se trata de discursos homogêneos, uma vez que cada ator social defende pautas específicas, de acordo com seus interesses. Este estudo tem como objeto de pesquisa a entrada do tema ambiental na Central Única dos Trabalhadores (CUT). O objetivo está em revelar por meio dos discursos de líderes sindicais, os interesses, motivações, práticas e estratégias sindicais, mapeando seus aliados, interlocutores, bem como a inserção da central em espaços sociais estranhos ao mundo sindical. A hipótese de pesquisa apoia-se na ideia de que as organizações sindicais, após o processo de reestruturação ocorrido nas empresas na década de 90, modificaram suas estratégias de inserção e de luta, objetivando a manutenção de sua atuação frente às transformações ocorridas na relação capital/trabalho. O discurso do desenvolvimento sustentável e da responsabilidade socioambiental, proferido pelos sindicalistas, pode fazer parte das novas estratégias sindicais, visando à inserção da central em novos espaços sociais, importantes ao buscar por legitimação e por introdução e defesa de pautas sindicais que relacionam questões trabalhistas e ambientais. O recorte empírico é definido por dois importantes eventos em torno da questão ambiental: a Conferência das Nações Unidas sobre o Meio Ambiente e Desenvolvimento, a Eco 92, e a Conferência das Nações Unidas sobre o Desenvolvimento Sustentável, a Rio +20. Trata-se de uma pesquisa inspirada pela sociologia econômica, pela sociologia ambiental e pelos autores Pierre Bourdieu e Mary Douglas / Discourses about the social and environmental impacts , seen as consequences of the capitalist development model , are increasingly present on businesses, government, NGOs , and social movements of all kinds. However it is not homogeneous discourse , since each social actor maintains specific guidelines , in accordance with their interests . This study has as a research input from environmental theme in the Central Workers Union (CUT ) . The aim is to reveal through the speeches of union leaders , interests, motivations , practices and union strategies , mapping its allies , partners , as well as insertion of foreign exchange in the trade union world social spaces . The research hypothesis is based on the idea that trade unions after the restructuring process occurred in companies in the 90s , changed their strategies for integration and fight, aiming to maintain his performance opposite to the changes in the capital ratio / work . The discourse of sustainable development and environmental responsibility , given by the union , may be part of the new union strategies , targeting the insertion of central important in new social spaces , the search for legitimacy and by introducing and defending trade union agendas that relate labor and environmental . The empirical cut is defined by two important events around the environmental issue: the United Nations Conference on Enviroment and Development, the Eco 92, and the United Nations Conference on Sustainable Development, the Rio +20. This is a research inspired by economic sociology, environmental sociology and brought concepts of Pierre Bourdieu and Mary Douglas

abstract: This study describes how the concept of “community” is framed in traditional public and charter high school guiding statements and interviews with school leaders. Guiding statements from public high schools in Arizona were analyzed and interviews were conducted with principals from traditional public schools and charter school principals. The findings suggested similarities between traditional public high schools and charter high schools in their framing of the concept of community, suggesting that schools are loosely coupled to state and federal education departments in particular, and to varying degrees at the district level: The guiding statements and high school leaders generally distinguished between the “school as community” frame inside the school and the “the local community” frame focused on the community outside of the school. Both traditional public high schools and charter schools emphasized the importance of both frames and their connections with “the local community.” Differences between traditional public schools and charter schools were observed, as schools appeared to attempt to legitimize themselves in different ways to the communities they are located in. Despite open enrollment policies leading to inter-district enrollment, traditional public schools have a mandate to primarily serve students from a specific area and were framed in the guiding statements and by school leaders as being part of and serving a geographically defined community that they have close ties to, the “school as a member of community” frame. Charter schools, on the other hand, focused on creating and serving a specific educational community characterized by shared interests, ideals, and expectations (‘school as community”) and contributing to the community that the school is located in (“school as a contributor to community”). / Dissertation/Thesis / Doctoral Dissertation Educational Policy and Evaluation 2018