To motivate effort, organizations commonly use budget-based tangible rewards (e.g., gift cards, merchandise) in lieu of or in addition to cash rewards and they can distribute tangible rewards to employees either directly (employees are given merchandise directly) or indirectly (via a redeemable points program). In conjunction with various budget-based financial rewards, employees can receive feedback about how they performed relative to other employees. However, employees can intentionally misstate their expected performance (i.e., create budget slack) when participating in the budgeting process, impairing the usefulness of budgets for planning and motivation. This dissertation investigates the effects of different types of budget-based rewards (cash, tangible, or redeemable points) on budget slack creation and performance, and whether relative performance information [RPI] moderates these effects. As predicted, results from an experiment completed by 166 undergraduate students show that participants eligible to earn redeemable points create less slack (i.e., set more difficult performance budgets) than those eligible for cash or direct tangible rewards. Further, RPI provides participants with a descriptive norm that slack creation is socially acceptable, resulting in more slack. Although I do not find support for the predicted indirect relationship between reward type or RPI on performance via their effects on budget slack, I do find that the provision of RPI has a direct positive effect on performance. Finally, supplemental analysis shows that those provided with RPI and cash rewards outperform all others. These results suggest that firms choosing to provide budget-based tangible rewards and allowing employees to participate in the budgeting process should consider using a redeemable points system rather than providing rewards directly to eligible employees. Further, before deciding whether to provide RPI to employees, firms should weigh the positive direct effects of RPI on performance against its negative effects on budget slack creation. Last, if a firm does choose to provide employees with RPI because of its positive effects on employee effort, firms may be well-advised to offer employees budget-based cash rewards instead of budget- based tangible rewards or budget-based points rewards.

Home-based rehabilitation has evolved in recent years as a cost-effective and convenient alternative to traditional clinical rehabilitation. Researchers have developed various types of sensors-based rehabilitation systems that incorporate Virtual Reality games aimed to offer the patient an entertaining and beneficial training experience from the comfort of home. This has consequently created the need to design reliable assessment and adaptation mechanisms that are able to measure and analyze the patient's performance and condition, and to accordingly make proper adjustments that conform to the abilities of the patient during the training. In this dissertation, we introduce our context-based adaptive home-based rehabilitation framework (CAHR) that offers the patients a rehabilitation environment that can adapt based on their physical, physiological, and psychological context, while taking into consideration the environmental conditions that may hinder their progress. CAHR is a generic framework that can be implemented to fit any of the upper or lower extremity rehabilitation. However, in this dissertation, we base our modeling and analysis mainly on the wrist. In CAHR, the physical condition of the patient is assessed by a fuzzy logic-based mechanism that uses the various kinematics captured during the training to provide a quantified value which reflects the Quality of Physical Performance of the patient. The rehabilitation task adaptation is achieved based on a special algorithm that defines how the physical training, psychophysiological responses, and environmental conditions must be manipulated in order to match the desired performance target parameters set by the therapist. The simulation results have shown that the proposed adaptation engine can properly adjust the rehabilitation environment based on different simulated performance behavior that might be produced by a patient. In addition, training with a special game that has been designed based on the developed framework has shown improvement in the physical capabilities of two patients suffering from upper extremity impairments.

Tyrimo objektas – UAB „RBN LT“ ilgalaikio materialiojo turto apskaitos metodika. Tyrimo tikslas – Išanalizavus UAB „RBN LT“ ilgalaikio materialiojo turto apskaitos metodiką ir identifikavus šio turto finansinės ir mokestinės apskaitos neatitikimus, įvertinti skirtingų metodikų įtaką UAB „RBN LT“ tikrajai vertei. Uždaviniai: 1. Ištirti ilgalaikio materialiojo turto apskaitos metodiką UAB „RBN LT“. 2. Išanalizavus ilgalaikio materialiojo turto apskaitą reglamentuojančius teisės aktus, apskaitos standartus ir mokslinę bei ekonominę literatūrą, nustatyti neatitikimus tarp finansinės ir mokestinės apskaitos. 3. Identifikavus ilgalaikio materialiojo turto finansinės ir mokestinės apskaitos neatitikimus, įvertinti skirtingų metodikų įtaką UAB „RBN LT“ tikrajai vertei. Tyrimo metodai – Įmonės dokumentų analizė, loginė analizė, apskaitos standartų ir norminių aktų analizė, straipsnių periodinėje spaudoje analizė, mokslinės ir ekonominės literatūros analizė, sintezė bei apibendrinimas, anketinės apklausos duomenų sisteminimas, grafinis vaizdavimas, modeliavimas bei statistiniai tyrimo metodai. Tyrimo rezultatai: Pirmojoje darbo dalyje išnagrinėta ilgalaikio materialiojo turto apskaitos metodika UAB „RBN LT“ ir išanalizuoti ilgalaikio materialiojo turto apskaitą reglamentuojantys apskaitos standartai, teisės aktai, mokslinė bei ekonominė literatūra, nustatyti esminiai neatitikimai bei iškylančios problemos UAB „RBN LT“ ilgalaikio materialiojo turto apskaitoje. Atliktas empirinis... [toliau žr. visą tekstą] / Object of the research – accounting methodology of non-current tangible assets of “RBN LT” Ltd. Objective of the research – having analyzed the accounting methodology of non-current tangible assets of “RBN LT” Ltd. and identified the discrepancies in the financial and taxing accounting of these assets, to assess the influence of different methodologies on the real estate of “RBN LT” Ltd. Tasks: 1. To analyze the accounting methodology of non-current tangible assets of “RBN LT” Ltd. 2. Having analyzed the legal acts regulating the accounting of non-current tangible assets, accounting standards, scientific and economic literature, to determine the discrepancies in the financial and taxing accounting. 3. Having identified the discrepancies in the financial and taxing accounting of non-current tangible assets, to assess the influence of different methodologies on the real estate of “RBN LT” Ltd. Research methods – analysis of company’s documents, logical analysis, analysis of accounting standards and normative acts, analysis of articles in the periodical press, analysis, synthesis and generalization of scientific and economic literature, systemization of survey data received with the help of questionnaires, graphical illustration, modeling and statistical research methods. Research results: The first part of the work was used to examine the accounting methodology of non-current tangible assets of “RBN LT” Ltd. and to analyze the accounting standards regulating the accounting... [to full text]

Sammanfattning   Titel: Vilka faktorer påverkar val av kapitalstruktur? – En kvantitativ studie avseende 226 bolag på Stockholmsbörsen.   Nivå: C-uppsats inom ämnet företagsekonomi   Författare: Anna Hansen och Robert Sandberg   Handledare: Peter Lindberg   Examinator: Stig Sörling   Datum: 2015 – maj   Syfte: Syftet med studien är att undersöka vilka faktorer som påverkar val av kapitalstruktur i bolag på Stockholmsbörsen.   Metod: Denna studie bygger på en kvantitativ metod med en deduktiv ansats. Baserat på tidigare forskning väljs ett antal variabler ut för att undersökas. Det insamlade materialet hämtas genom sekundärdatainsamling och exporteras sedan till Microsoft Excel där det sammanställs. En regressionsanalys genomförs i statistikprogrammet SPSS för att undersöka hur stor inverkan dessa variabler har på kapitalstrukturen.   Resultat & slutsats: Resultaten visar ett negativt samband mellan skuldsättning och tillväxt samt ett svagt negativt samband mellan skuldsättning och lönsamhet. Storlek och materiella tillgångar uppvisar ett svagt positivt samband med skuldsättning medan skuldsättning och ålder inte visar på något samband alls. I tre av nio branscher visar sig bransch vara en variabel med relativt stark inverkan på skuldsättningen. Dessa branscher är industri, konsumenttjänster och fastigheter.   Förslag till fortsatt forskning: Fler variabler än de som testas skulle kunna undersökas i en ny studie. Eftersom branscherna visar väldigt olika samband med variabeln skuldkvot skulle det vara intressant med en djupgående studie i vilka faktorer som kan tänkas ligga bakom skillnaderna mellan branscherna.   Uppsatsens bidrag: Bidraget denna studie lämnar är en ökad kunskap och förståelse för hur olika faktorer påverkar val av kapitalstruktur i svenska börsnoterade företag. Genom att studera hur stor inverkan olika faktorer har på företagens val av kapitalstruktur är det möjligt att kunna kartlägga och förutse hur kapitalstrukturen kommer att se ut i framtiden i olika företag och i olika branscher.   Nyckelord: skuldsättning, tillväxt, lönsamhet, storlek, ålder, materiella tillgångar, bransch. / Abstract   Title: Which factors affect the choice of capital structure? – A quantitative study of 226 public firms in Sweden.   Level: Final assignment for Bachelor Degree in Business Administration   Authors: Anna Hansen and Robert Sandberg   Supervisor: Peter Lindberg   Date: 2015 - May   Aim: The purpose is to investigate which factors affect the choice of capital structure in public firms in Sweden.   Method: The study is based on a quantitative method with a deductive approach. Based on previous researches a number of variables are investigated. The material is downloaded through secondary data collection and then exported and processed in Microsoft Excel. Finally the study go through with a regression analysis in the stats program SPSS to see how much influence the variables have on the capital structure.   Results & Conclusions: The results show a negative relationship between debts and growth and a weak negative relationship between debts and profitability. The results also show a positive relationship between debts and firm size and debts and tangible assets while debts and age does not show any relationship at all. In three of nine investigated sectors, sector is a factor with a strong impact on debts. These sectors are industrial, consumer services and real estate.     Suggestions for future research: More variables than those this study tests could be tested in a new study. Since the sectors shows various context and connections to debts it would be interesting with a study investigating which factors affect the differences between the sectors.   Contribution of the thesis: The contribution of this study provides a greater knowledge and understanding of how different factors affect the choice of capital structure in public firms in Sweden. By examining how much influence various factors have on a firms choice of capital structure, it is possible to identify and predict how the capital structure will look like in the future in different companies and in different sectors.   Key words: debts, growth, profitability, size, age, tangible asset, sector

O objetivo deste trabalho é discutir (des)igualdades entre escolas de duas regiões administrativas do Distrito Federal, tendo como base o custo-aluno e as condições tangíveis de oferta educacional. Custo-aluno é definido como o conjunto de recursos materiais e humanos objetivamente calculados. Condições tangíveis de oferta educacional é definida como o conjunto de recursos materiais e humanos subjetivamente manifestados em sua existência real no cotidiano da escola. A amostra é composta de doze escolas públicas de educação básica (educação infantil; séries iniciais do ensino fundamental; séries finais do ensino fundamental; ensino médio; e educação especial), sendo seis da Região Administrativa de Brasília (RA-Brasília) e seis da Região Administrativa da Samambaia (RA-Samamambaia). Dados foram também coletados de mais duas escolas diferentes, localizadas na RA-Brasília e tidas como custo-adicional à escola (CAE), a saber: Centro de Línguas de Brasília (CLB) e Escola-Parque de Brasília (EPB). Itens de custo incluídos na pesquisa: salário de pessoal (docente e não-docente); material de consumo; material permanente; outros insumos (serviços de terceiros; água/esgoto; energia elétrica; telefone; internet banda larga; e gás GLP); prédio; e terreno. Os dados de salário de pessoal e material permanente foram coletados em cada escola e os demais por meio de documentos oficiais (portarias da Secretaria de Estado de Educação do Distrito Federal; Carta Tributária do Distrito Federal de 2008; relatórios orçamentários de obras de escolas novas). Esta investigação ainda coletou dados por intermédio de observações semi-estruturadas e muitas conversas informais com docentes, não-docentes, alunos e pais de todas as escolas que compõem a amostra de pesquisa. O texto está organizado em cinco capítulos. O primeiro apresenta o conceito de custo e dos vários termos que a ele estão relacionados. O segundo capítulo é referente a uma revisão de literatura sobre custo-aluno no Brasil, no Distrito Federal e nos Estados Unidos da América, em que informações básicas de cada um dos trabalhos são apresentadas, tais como: título; autor(es); tipo de documento (relatório de pesquisa; livro; artigo; dissertação; tese; monografia, etc.); ano (de coleta de dados e de publicação); objetivo(s); insumos considerados; tipo de custo (direto; indireto; direto e indireto, etc.); procedimentos metodológicos; peculiaridades; e principais resultados. Já o terceiro capítulo aborda alguns conceitos de François Dubet, Amartya Sen e John Rawls, e indica possíveis articulações teóricas com os elementos centrais da tese (custo-aluno e condições tangíveis de oferta educacional). O quarto capítulo, por sua vez, expõe de forma detalhada a metodologia. Este capítulo pretende explicar as opções adotadas e a forma como as mesmas foram implementadas, sobretudo no que concerne à coleta de dados. Por fim, o quinto capítulo, em que os dados de custo são apresentados e analisados. Alguns resultados da pesquisa: custo-aluno relativamente elevado em ambas as regiões administrativas; custo-aluno da RA-Brasília mais elevado que o da RA-Samambaia em todas as etapas e modalidades; pobreza dos recursos materiais em ambas as regiões. / The goal of this study is to discuss in(equalities) between public schools from two administrative regions of the Federal District through cost-per-pupil and tangible conditions of education. Cost-per-pupil is defined as the set of material and human resources which are objectively calculated. Tangible conditions are defined as the set of material goods and human resources which area obtained subjectively within the actual school setting. The sample is composed of twelve basic education public schools from kindergarten to high school (preschool; elementary school; intermediate school; middle school; high school; and special education), six schools from the Brasília Administrative Region (AR-Brasília) and six schools from the Samambaia Administrative Region (AR-Samambaia). Data was also collected from two different schools which are located in the AR-Brasília (Brasília Centre of Languages -BCL and Brasília Park School – BPS). The overalls costs of these two schools are defined as additional-cost to school (ACS). Items of cost in this research are: personnel salaries (classroom teachers and all additional staff including professional and nonprofessional support staff); supplies; equipment; others (contracted workers; utility bills [water/sewage; electricity; gas; telephone; broad band internet]); building structure; and land. Personnel salaries and equipment were collected inside each school and all others through official documents/budget review (government guidelines from the Secretary of Education of the Federal District; Land Official Report of the Federal District of 2008; engineering budget reports from new school buildings). This investigation also collected data through semi-structured observations and many informal dialogues with teachers, non-professionals, students, and parents from all sample schools. This study is divided into five chapters. The first chapter presents the concept of cost and terms that are related to it. The second chapter shows a literature review of cost-per-pupil in Brazil, in the Federal District, and in the United States of America in which basic information about each reviewed study are presented, such as: title; author(s); type of publication (research report; book; survey; thesis; dissertation; monograph, etc); year of the data collection and the publication) goal(s); items of cost; type of cost (direct, indirect, etc.); methodological procedures; peculiarities; and main results. The third chapter approaches some concepts from François Dubet, Amartya Sen, and John Rawls, and indicates possible theoretical links with the main categories of this dissertation (cost-per-pupil and the tangible conditions of education). The fourth chapter in turn exposes the methodology in detail. This chapter intends to explain the elected options and their means of implementation, especially those related to data collection. Finally, the fifth chapter, data is presented and analyzed. Some results of this research: the cost-per-pupil is relatively high in both administrative regions; the cost-per-pupil in Brasília is higher than in Samambaia in all levels; deficient material resources are a reality in both regions.

O objetivo deste trabalho é discutir (des)igualdades entre escolas de duas regiões administrativas do Distrito Federal, tendo como base o custo-aluno e as condições tangíveis de oferta educacional. Custo-aluno é definido como o conjunto de recursos materiais e humanos objetivamente calculados. Condições tangíveis de oferta educacional é definida como o conjunto de recursos materiais e humanos subjetivamente manifestados em sua existência real no cotidiano da escola. A amostra é composta de doze escolas públicas de educação básica (educação infantil; séries iniciais do ensino fundamental; séries finais do ensino fundamental; ensino médio; e educação especial), sendo seis da Região Administrativa de Brasília (RA-Brasília) e seis da Região Administrativa da Samambaia (RA-Samamambaia). Dados foram também coletados de mais duas escolas diferentes, localizadas na RA-Brasília e tidas como custo-adicional à escola (CAE), a saber: Centro de Línguas de Brasília (CLB) e Escola-Parque de Brasília (EPB). Itens de custo incluídos na pesquisa: salário de pessoal (docente e não-docente); material de consumo; material permanente; outros insumos (serviços de terceiros; água/esgoto; energia elétrica; telefone; internet banda larga; e gás GLP); prédio; e terreno. Os dados de salário de pessoal e material permanente foram coletados em cada escola e os demais por meio de documentos oficiais (portarias da Secretaria de Estado de Educação do Distrito Federal; Carta Tributária do Distrito Federal de 2008; relatórios orçamentários de obras de escolas novas). Esta investigação ainda coletou dados por intermédio de observações semi-estruturadas e muitas conversas informais com docentes, não-docentes, alunos e pais de todas as escolas que compõem a amostra de pesquisa. O texto está organizado em cinco capítulos. O primeiro apresenta o conceito de custo e dos vários termos que a ele estão relacionados. O segundo capítulo é referente a uma revisão de literatura sobre custo-aluno no Brasil, no Distrito Federal e nos Estados Unidos da América, em que informações básicas de cada um dos trabalhos são apresentadas, tais como: título; autor(es); tipo de documento (relatório de pesquisa; livro; artigo; dissertação; tese; monografia, etc.); ano (de coleta de dados e de publicação); objetivo(s); insumos considerados; tipo de custo (direto; indireto; direto e indireto, etc.); procedimentos metodológicos; peculiaridades; e principais resultados. Já o terceiro capítulo aborda alguns conceitos de François Dubet, Amartya Sen e John Rawls, e indica possíveis articulações teóricas com os elementos centrais da tese (custo-aluno e condições tangíveis de oferta educacional). O quarto capítulo, por sua vez, expõe de forma detalhada a metodologia. Este capítulo pretende explicar as opções adotadas e a forma como as mesmas foram implementadas, sobretudo no que concerne à coleta de dados. Por fim, o quinto capítulo, em que os dados de custo são apresentados e analisados. Alguns resultados da pesquisa: custo-aluno relativamente elevado em ambas as regiões administrativas; custo-aluno da RA-Brasília mais elevado que o da RA-Samambaia em todas as etapas e modalidades; pobreza dos recursos materiais em ambas as regiões. / The goal of this study is to discuss in(equalities) between public schools from two administrative regions of the Federal District through cost-per-pupil and tangible conditions of education. Cost-per-pupil is defined as the set of material and human resources which are objectively calculated. Tangible conditions are defined as the set of material goods and human resources which area obtained subjectively within the actual school setting. The sample is composed of twelve basic education public schools from kindergarten to high school (preschool; elementary school; intermediate school; middle school; high school; and special education), six schools from the Brasília Administrative Region (AR-Brasília) and six schools from the Samambaia Administrative Region (AR-Samambaia). Data was also collected from two different schools which are located in the AR-Brasília (Brasília Centre of Languages -BCL and Brasília Park School – BPS). The overalls costs of these two schools are defined as additional-cost to school (ACS). Items of cost in this research are: personnel salaries (classroom teachers and all additional staff including professional and nonprofessional support staff); supplies; equipment; others (contracted workers; utility bills [water/sewage; electricity; gas; telephone; broad band internet]); building structure; and land. Personnel salaries and equipment were collected inside each school and all others through official documents/budget review (government guidelines from the Secretary of Education of the Federal District; Land Official Report of the Federal District of 2008; engineering budget reports from new school buildings). This investigation also collected data through semi-structured observations and many informal dialogues with teachers, non-professionals, students, and parents from all sample schools. This study is divided into five chapters. The first chapter presents the concept of cost and terms that are related to it. The second chapter shows a literature review of cost-per-pupil in Brazil, in the Federal District, and in the United States of America in which basic information about each reviewed study are presented, such as: title; author(s); type of publication (research report; book; survey; thesis; dissertation; monograph, etc); year of the data collection and the publication) goal(s); items of cost; type of cost (direct, indirect, etc.); methodological procedures; peculiarities; and main results. The third chapter approaches some concepts from François Dubet, Amartya Sen, and John Rawls, and indicates possible theoretical links with the main categories of this dissertation (cost-per-pupil and the tangible conditions of education). The fourth chapter in turn exposes the methodology in detail. This chapter intends to explain the elected options and their means of implementation, especially those related to data collection. Finally, the fifth chapter, data is presented and analyzed. Some results of this research: the cost-per-pupil is relatively high in both administrative regions; the cost-per-pupil in Brasília is higher than in Samambaia in all levels; deficient material resources are a reality in both regions.

Os negócios evoluem cada vez mais aceleradamente. Essa expansão está representada pela predisposta valoração de ativos intangíveis em função dos ativos físicos. Mas a principal razão para a avaliação dos intangíveis talvez seja a gestão estratégica desses ativos. Tal desafio levou estudiosos a calcular e a mensurar o valor dos diferentes tipos de ativos intangíveis de uma entidade. Com isso, este trabalho passa a questionar-se sobre quais são os principais métodos de avaliação econômica de ativos intangíveis. Para tanto, o objetivo geral é estudar a mensuração dos ativos intangíveis e seu papel no meio empresarial. O estudo do ativo intangível torna-se fundamental dentro do atual cenário econômico mundial, vista a notória diferença entre o patrimônio contábil e o valor de mercado das empresas. A contabilidade vem se aprofundando, nas últimas décadas, no estudo do ativo intangível. Estudiosos, contadores e investidores têm buscado métodos de incorporar e divulgar, nas demonstrações financeiras, os ativos intangíveis das empresas. A pesquisa divide-se em definição de ativos; referencial teórico relativo aos ativos intangíveis e identificação e análise dos principais métodos de mensuração de ativos intangíveis. / Business is developing faster and faster these days. This expansion is represented by the predisposed valuation of intangible assets in terms of physical assets. But the main reason for the evaluation of intangible assets may be the strategic management of these assets. This challenge made scholars calculate and measure the value of different types of intangible assets of a company. Consequently, the objective of this work is to pose the question: what are the principal methods of economic valuation of intangible assets? The overall goal of this work is to study the measurement of intangible assets and their role in business. The study of intangible assets becomes crucial in the current global economic scenario, given the striking difference between the equity accounting and the market value of companies. In recent decades, accounting has been gathering strength in the study of intangible assets. Scholars, accountants and investors have sought methods to incorporate and report in the financial statements, the intangible assets of companies. The research has two aims: to define the assets, the theoretical framework related to the intangible assets and to identify and analyze the main methods of measurement of intangible assets.

Os negócios evoluem cada vez mais aceleradamente. Essa expansão está representada pela predisposta valoração de ativos intangíveis em função dos ativos físicos. Mas a principal razão para a avaliação dos intangíveis talvez seja a gestão estratégica desses ativos. Tal desafio levou estudiosos a calcular e a mensurar o valor dos diferentes tipos de ativos intangíveis de uma entidade. Com isso, este trabalho passa a questionar-se sobre quais são os principais métodos de avaliação econômica de ativos intangíveis. Para tanto, o objetivo geral é estudar a mensuração dos ativos intangíveis e seu papel no meio empresarial. O estudo do ativo intangível torna-se fundamental dentro do atual cenário econômico mundial, vista a notória diferença entre o patrimônio contábil e o valor de mercado das empresas. A contabilidade vem se aprofundando, nas últimas décadas, no estudo do ativo intangível. Estudiosos, contadores e investidores têm buscado métodos de incorporar e divulgar, nas demonstrações financeiras, os ativos intangíveis das empresas. A pesquisa divide-se em definição de ativos; referencial teórico relativo aos ativos intangíveis e identificação e análise dos principais métodos de mensuração de ativos intangíveis. / Business is developing faster and faster these days. This expansion is represented by the predisposed valuation of intangible assets in terms of physical assets. But the main reason for the evaluation of intangible assets may be the strategic management of these assets. This challenge made scholars calculate and measure the value of different types of intangible assets of a company. Consequently, the objective of this work is to pose the question: what are the principal methods of economic valuation of intangible assets? The overall goal of this work is to study the measurement of intangible assets and their role in business. The study of intangible assets becomes crucial in the current global economic scenario, given the striking difference between the equity accounting and the market value of companies. In recent decades, accounting has been gathering strength in the study of intangible assets. Scholars, accountants and investors have sought methods to incorporate and report in the financial statements, the intangible assets of companies. The research has two aims: to define the assets, the theoretical framework related to the intangible assets and to identify and analyze the main methods of measurement of intangible assets.

The present diploma thesis deals with accounting audit and it strives to analyze inner control system in a selected accounting unit focusing on long-term tangible property. The goal of the thesis is to perform an audit focusing on long-term tangible property according to international auditing standards in a selected accounting unit which is not obliged by the law to carry out an audit. The theoretical part gives a brief outline of historic roots of auditing profession supplemented with a few general definitions of audit. Furthermore, there are defined functions of audit and legal provisions of the Czech law concerning accounting audit. The law is divided into rules of law, auditing directives, and International Standards on Auditing (ISA). Also, the said part includes the notion of the Code of Ethics of the Czech Chamber of Auditors. Further on, there is a definition of inner control system in a company and auditing procedures used during the review of financial statements. The next part of the thesis includes a plan concerning an audit of long-term tangible property. Practical part is divided into several parts and it deals directly with the audit of long-term tangible property. Here, acquired theoretical knowledge is applied to an existing company. First, the company characteristics is given, then there is an analysis of the company{\crq}s inner control system with attention paid to long-term tangible property, and lastly an audit of the long-term tangible property is executed only to show it contains activities before finishing order, activities related to getting to know the customer and to actual execution of the audit.

abstract: For this master's thesis, a unique set of cognitive prompts, designed to be delivered through a teachable robotic agent, were developed for students using Tangible Activities for Geometry (TAG), a tangible learning environment developed at Arizona State University. The purpose of these prompts is to enhance the affordances of the tangible learning environment and help researchers to better understand how we can design tangible learning environments to best support student learning. Specifically, the prompts explicitly encourage users to make use of their physical environment by asking students to perform a number of gestures and behaviors while prompting students about domain-specific knowledge. To test the effectiveness of these prompts that combine elements of cognition and physical movements, the performance and behavior of students who encounter these prompts while using TAG will be compared against the performance and behavior of students who encounter a more traditional set of cognitive prompts that would typically be used within a virtual learning environment. Following this study, data was analyzed using a novel modeling and analysis tool that combines enhanced log annotation using video and user model generation functionalities to highlight trends amongst students. / Dissertation/Thesis / M.S. Computer Science 2014