Techn. Hochsch., Diss.-2001--Aachen, 2000.

Submitted by Noeme Timbo (noeme.timbo@metodista.br) on 2018-02-23T19:50:11Z No. of bitstreams: 1 Giovana Garcia Firmino.pdf: 1487977 bytes, checksum: 1b975dfb33dc625a7208e9514026843c (MD5) / Made available in DSpace on 2018-02-23T19:50:11Z (GMT). No. of bitstreams: 1 Giovana Garcia Firmino.pdf: 1487977 bytes, checksum: 1b975dfb33dc625a7208e9514026843c (MD5) Previous issue date: 2017-08-23 / This study investigates the relationship between cost of capital and results management, a measure related to earnings quality in Brazilian publicly traded companies listed in B3 - Brasil Bolsa Balcão in the period from 2009 to 2016. The general objective of the present study is to analyze if there is a negative association between the management of results and the cost of capital and third parties. To measure the cost of equity, beta-β is used as a measure of the systematic risk, and as a measure of the cost of third-party capital, the variable Ki obtained from the ratio between financial expenses and the average of the onerous liabilities. As a proxy for results management, we use the Earning Quality variable derived from the measurement of results management by discretionary accruals obtained from three models for greater robustness of results: the Modified Jones model (1995), the model Kang and Sivaramakrishnan (1995) ) and the model McNilchols (2002). By means of a fixed effects panel and application of MQO models treated by means of robust standard errors in order to eliminate possible biases of heteroscedasticity and multicollinearity, EQ measurements were obtained for each of the proposed models and then they were tested in relation with the cost of capital and third parties by means of econometric models composed of control variables for the year 2016. The obtained results do not confirm the hypotheses proposed that there is a negative relation between EQ and cost of capital, contrary to previous works as that of Persakis and Iatridis (2015), opening the way for future research on the influences of the economic context on this relation. / Este estudo investiga a relação entre o custo de capital e o gerenciamento de resultados, medida relacionada com a qualidade do resultado (earnings quality) nas empresas brasileiras de capital aberto listadas na B3 – Brasil Bolsa Balcão no período de 2009 à 2016. O objetivo geral do presente trabalho é analisar se existe uma associação negativa entre o gerenciamento de resultados e o custo de capital próprio e de terceiros. Para mensuração do custo de capital próprio utiliza-se o beta – β, medida do risco sistemático, e como medida do custo de capital de terceiros a variável Ki obtida da razão entre as despesas financeiras e a média do passivo oneroso. Como proxy de gerenciamento de resultados utiliza-se a variável Earning Quality derivada da mensuração do gerenciamento de resultados pelos accruals discricionários obtidos a partir de três modelos para maior robustez dos resultados: o modelo Jones Modificado (1995), o modelo Kang e Sivaramakrishnan (1995) e o modelo McNilchols (2002). Por meio de painel de efeitos fixo e aplicação de modelos MQO, tratados por meio de erros padrão robustos a fim de eliminar possíveis vieses de heterocedasticidade e multicolinearidade, foram obtidas as medidas EQ para cada um dos modelos propostos e em seguida as mesmas foram testadas na relação com o custo de capital próprio e de terceiros por meio de modelos econométricos compostos por variáveis de controle para o ano de 2016. Os resultados obtidos não confirmam as hipóteses propostas de que existe uma relação negativa entre EQ e custo de capital, contrariando trabalhos anteriores como o de Persakis e Iatridis (2015) abrindo campo para futuras pesquisas sobre as influências do contexto econômico sobre esta relação.

Architektur umgibt uns permanent. Sie ist so alltäglich wie Sprache, ebenso allgegenwärtig, meistens beiläufig. Diese Arbeit untersucht auf sozialtheoretischer Ebene am Beispiel der Architektur, inwiefern die sozialwissenschaftliche Kategorie der „Definition der Situation“ erweitert werden kann, um Kategorien wie Leiblichkeit oder Räumlichkeit adäquat für den Entwurf sozialer Handlungen zu berücksichtigen.:1 Einführung…………………………………………………………………………………………………………….. 1 1.1 Sensibilisierung – Architektur und Situation…………………………………... 1 1.2 Konturierung – Architektur und die „Definition der Situation“………... 4 1.2.1 Denkansatz und Erkenntnisinteresse 1.2.2 Die Abwesenheit des Materiellen in der Soziologie. Konsequenzen für die Architektursoziologie 1.2.3 Vorgehensweise 2 Mikrosoziologische Perspektiven in der Architektursoziologie. Zum Forschungsstand………………………………………………………………………………….... 13 3 Begiffsdimensionen…………………………………………………………………………………………. 20 3.1 Architektur………………………………………………………………………………………. 20 3.2 Situation………………………………………………………………………………….......... 23 4 Architektur in der Handlungssituation (I) – Perspektive der handlungstheoretischen Situationsmodelle……………………….. 26 4.1 Die „Definition der Situation“ als sozialtheoretische Kategorie........................................................26 4.2 Reduktionistische Modelle der Situationsdefinition………………………. 29 4.2.1 Parsons‘ unit act 4.2.2 Essers Situationsmodell 4.3 Die Situationsdefinition im Symbolischen Interaktionismus nach Herbert Blumer………. ..32 a) Aufbau b) Schlussfolgerungen 4.4 Die Situationsdefinition bei Erving Goffman – Rahmen und Rahmenbedingungen………………………………………………….. 36 a) Aufbau b) Schlussfolgerungen 4.5 Die Situationsdefinition bei Alfred Schütz – Sozialphänomenologie und Wissenssoziologie…………………………..... 41 a) Aufbau b) Schlussfolgerungen 5 Zwischendurch: Status quo……………………………………………………………………………. 47 6 Architektur in der Handlungssituation (II) – Phänomenologische Dimensionen…...............................................................50 6.1 Die Leiblichkeit des Handelns – Der Link zur Gegenständlichkeit unserer Umwelt………………........ 50 6.1.1 Phänomenologie der Wahrnehmung 6.1.2 Der Gegenstandsbezug unseres Körpers 6.2 Die Aktivität der Objekte – Architektur im Kontext der französischen Artefaktsoziologie………………………………………………. 57 6.2.1 Bruno Latour – Akteur-Netzwerk-Theorie (ANT) 6.2.2 Terminologisches: Quasiobjekt, Assoziation, Gefüge 6.3 Die Affektivität der Dinge – Architektur im Kontext der Philosophischen Anthropologie……......................................... 63 6.3.1 Zum Begriff der Affektivität 6.3.2 Arnold Gehlens Theorie der Institutionen 6.3.3 Helmuth Plessners spezielle Medientheorie 6.4 Die Atmosphäre von Architektur – Architektur im Kontext von Architekturtheorie (Gernot Böhme)…………………………………………. 70 6.5 Zusammenführung der Perspektiven – Fazit…………………………………… 74 7 Ergebnis: Architektur in der Handlungssituation ……………………………. 77 7.1 Voraussetzungen des Handelns………………………………………………………. 77 7.2 Architektur als Teil der „Definition der Situation“ – das angepasste Modell……………………………………………………………………. 82 7.3 Arbeitsperspektiven………………………………….…………………………………….. 84 7.4 Performative Architektur: Der Neubau der Galerie für Zeitgenössische Kunst Leipzig 8 Schluss…………………………………………………………………………………………………... 90 9 Literatur und Abbildungsnachweise……………………………………………………………. 92

This study focused on Corporate Community Involvement Disclosures (CCID), a theme usually disclosed under Corporate Social Responsibility Disclosures (CSRD) in annual reports. The primary aim of the research is to investigate the genuineness and raison d'être of CCID in annual reports. To do this the researcher adopted a holistic approach employing an extensive theoretical framework, which integrates Legitimacy, Stakeholder, Agency, Signalling and Semiotics theories and asking three main research questions. Firstly, what are the motivations for CCID in annual reports? Secondly, what is the information content of CCID in annual reports? And lastly, how real is CCID in annual reports? That is can CCID be read and construed as a real measure of corporate community development (CCD)? Using content analysis and a quality score index the study examined a panel dataset covering the period from 1999 to 2009. The data was collected from a sample of 803 annual reports of 73 UK companies taken from the FTSE 350 companies and cutting across all ten industries of the Industrial Classification Benchmark (ICB) Index. Generally the study is more of a quantitative study with hypotheses developed and tested with panel data regression models in order to provide answers to the three research questions. However, due to the sensitivity of the third research question, in addition to panel regression, the researcher performed a qualitative analysis of question three using semiotics. The study provided evidence to show that CCID as disclosed in annual reports have an undertone of reputation/impression management like other CSR disclosures (CSRD). The community activities reported do not seem to address the expectations of the local communities per se; rather the disclosures seemed to be targeted at a wider stakeholder group that is likely to offer immediate reward for such disclosures. Similarly result from semiotic analysis revealed that signification of reality is either doubtful or unreal for most companies sampled. The study is unique as it is the first to explore the reality of CCID as it appears in annual reports using a combination of a panel study approach and semiotics. In addition a major contribution of the study is that it explored the ways in which multiple theoretical underpinnings can inform research by developing a CCID Meta-theory model and thus provided a robust and enriched analysis and unique insights into the CCID phenomenon.

Submitted by Fabielle Cheuczuk (fabielle.cheuczuk@unioeste.br) on 2018-05-08T15:01:57Z No. of bitstreams: 2 GESTÃO ESTRUTURAL E FINANCEIRA DO PLANTIO DE GRÃOS NO ESTADO DO PARANÁ A PARTIR DA PROIBIÇÃO DA SOJA SAFRINHA.pdf: 2089982 bytes, checksum: 41f3a69a105d52aa826eafcb01bc6d9a (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-05-08T15:01:57Z (GMT). No. of bitstreams: 2 GESTÃO ESTRUTURAL E FINANCEIRA DO PLANTIO DE GRÃOS NO ESTADO DO PARANÁ A PARTIR DA PROIBIÇÃO DA SOJA SAFRINHA.pdf: 2089982 bytes, checksum: 41f3a69a105d52aa826eafcb01bc6d9a (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2018-02-20 / Paraná state has great importance in the Brazilian agricultural scenario, contributing significantly to the grains exportation. This characteristic is historical by presenting the appropriate soil and climate for cultivation, occupying the position of the second largest state of soybeans and corn in the country, being the first one, in world soybean yield in the 2016/2017 harvest, but despite the expressive productivity, the state suffers losses with asian rust, caused by the fungus Phakopsora pachyrhizi. As a preventive measure, a period of sanitary emptiness was instituted, besides the prohibition of the planting of the soybean mini crop. Therefore, the study seeks to answer the following question: Which changes did occur in the production structure and the financial reflection generated by the ban on soybean mini crop planting in Paraná State? Three grain crops were analyzed: soybeans, corn and beans, the latter two by being options for planting to farmers in the period of soybean ban. It was used mathematical calculations as a simple and weighted mean, in addition to the statistical tests of paired means (t Student‟s and Wilcoxon's tests). Comparisons were made between the 2016/2017 harvest and the average of the period comprising the harvests 2010/2011 to 2015/2016, being analyzed two aspects in each culture: the production structure and the financial reflexes. Regarding the production structure, considering the variables: area in hectares, production in tons and yield in kilograms per hectare, and in the second aspect the variables: revenues received by producers, production costs and the result obtained by farmers. Based on the agency theory, directing to the resolution of the agency conflicts from public governance, in the sense of seeking regional development. It was concluded that there was a significant difference in the structure of production with positive variation in the soybean crop, in terms of production and yield. In corn crop, in the first crop, there was a reduction of production area and increase of yield, whereas, in the second crop there was a positive variation in the three variables. Beans showed significant differences in the first harvest with area reduction and yield increase, and in the second crop area increase. Still in the production structure, considering the unification of the first and second crops, only significant differences were identified in the three soybean variables, and in corn production and yield. Regarding the financial impact, the soybean showed significant differences in the first crop in revenues, costs and results with reduction of profits. Corn presented significant differences, reducing revenues and increasing losses in the first crop, and in the second crop showed increased costs and losses. While beans in the first and second crop reduced costs and increased profits. / O Estado do Paraná tem grande importância no cenário agrícola brasileiro, contribuindo significativamente à exportação de grãos. Essa característica é histórica, por apresentar solo e clima apropriados ao cultivo, ocupando o posto de segundo maior Estado produtor de soja e de milho do país, sendo o primeiro em produtividade mundial de soja na safra 2016/2017, porém apesar da expressiva produtividade, sofre perdas com a ferrugem asiática, causada pelo fungo Phakopsora pachyrhizi. Como medida de prevenção, foi instituído um período de vazio sanitário, além da proibição do plantio da soja safrinha. Em vista destes argumentos o estudo busca responder a seguinte questão: Quais alterações ocorreram na estrutura de produção e o reflexo financeiro gerado a partir da proibição do plantio da soja safrinha no Estado do Paraná? Foram analisadas três culturas de grãos: soja, milho e feijão, os dois últimos por serem opções de plantio aos agricultores no período de proibição da soja. Utilizou-se de cálculos matemáticos como média simples e ponderada, além dos testes estatísticos de médias emparelhadas (teste t de Student e de Wilcoxon). Comparou-se a safra 2016/2017 e a média do período que compreende as safras 2010/2011 a 2015/2016, com análises de dois aspectos, em cada cultura, a estrutura de produção e os reflexos financeiros. No que se refere à estrutura de produção, considerando as variáveis: área em hectares, produção em toneladas e rendimento em quilogramas por hectare, e no segundo aspecto as variáveis: receitas recebidas pelos produtores, os custos de produção e o resultado obtido pelos agricultores. Baseando-se na Teoria da Agência, direcionando à resolução dos conflitos de agência a partir da governança pública, no sentido de buscar o desenvolvimento regional. Concluiu-se haver diferença significativa na estrutura de produção com variação positiva na cultura da soja, na área, produção e rendimento. Na primeira safra da cultura do milho houve redução de área e produção e aumento de rendimento, enquanto que, na safrinha houve variação positiva nas três variáveis. O feijão apresentou diferenças significativas na primeira safra com redução de área e aumento de rendimento, e na safrinha aumento de área. Ainda na estrutura de produção, considerando a unificação da primeira safra e safrinha, identificaram-se apenas diferenças significativas nas três variáveis da soja, e na produção e rendimento do milho. Quanto aos reflexos financeiros, a soja apresentou diferenças significativas na primeira safra nas receitas, nos custos e lucros. O milho apresentou diferenças significativas, reduzindo as receitas e aumentando os prejuízos na primeira safra, e na safrinha apresentou aumento de custos e de prejuízos. Enquanto que, o feijão na primeira safra e na safrinha reduziu custos e aumentou lucros.

This thesis presents an ethnographic investigation of teachers’ peer-to-peer engagement in online social spaces, using the concept of teachers’ professional identity as a framework to shape and focus the study. Using Religious Education (RE) as a strong example of the wider phenomenon of teachers’ online engagement, three online social spaces (the Times Educational Supplement’s RE Forum, the National Association of Teachers of RE Facebook Page, and the Save RE Facebook Group) were investigated as case studies. A year was spent in these spaces with digital ethnographic research taking place simultaneously in each one. Data gathering primarily took the form of participant observations, in depth analysis of time-based sampled text (three 8-week samples from each space), online and offline narrative based interviews and, to a lesser extent, questionnaires, elite interviews and analysis of grey literature. The study finds that engagement in the online social spaces offered teachers opportunities to perform and construct their professional identities across a variety of topics ranging from local practical concerns to national political issues. In more practical topics the spaces could often be observed as acting as communities of practice in which professional learning took place and identities were constructed, with such online professional development influencing offline classroom practice. However, engaging across this spectrum of topics afforded users a broad conception of what it means to be a teacher, where professional identity was understood as going beyond classroom practice and integrating engagement with subject-wide, political and policy related issues at a national level. Such engagement provided many users with a feeling of belonging to a national community of peers, which, alongside political activism initiated in online interaction and meaning making debates concerning the future and identity of the subject, provided teachers with feelings of empowerment and a sense of ownership of their subject. However, the study found that teachers’ online engagement took place within structures embedded in the online social spaces that influenced and shaped engagement and the ways in which users’ professional identities were performed and constructed. These structures were linked with the design and technical affordances of the spaces, the agendas of the parent organisations that provided the spaces, and the discourses that dominated the spaces. These aspects of the spaces provided a structure that limited engagement, content and available online identity positions while additionally projecting ideal identity positions, distinctive in each space. These ideal identity positions had a constructive influence over many users who aspired to these ideals, often gaining confidence through expressing such socially validated ideals or feeling inadequate when failing to perform such ideal identity positions. Thus, this study finds a complex relationship between agency linked with active online identity performance and the constructive influence of embedded structures that contributed to the shaping of users’ engagement and their understandings of themselves as professionals and their subject.