Made available in DSpace on 2016-04-25T18:39:42Z (GMT). No. of bitstreams: 1 Adriano Gilioli.pdf: 956087 bytes, checksum: 6a07010e52841cc13026fb4842de6dbc (MD5) Previous issue date: 2011-10-20 / The current operational environment of companies, characterized by fierce competition, has required all its actors to rethink the validity of the strategies, postures and rocedures so far adopted by management. Accountants have also had to extend their skills to efficiently meet the demands of this new environment. Personal skills, knowledge of the business and a more active participation in the management process began to be a part of the accountant s new profile. Taking this reality into account, this moment makes a diagnosis of the accountant s profile in the present and identifies to what extent it is consistent with these new requirements. Using an exploratory and descriptive research methodology, an empirical inquiry was conducted with 83 accountants. For the data collection a questionnaire with closed questions was used. In the data classification the article applies descriptive statistics, which is the basis for the qualitative analysis. Its results show that the accountants training is still focused on the technical aspects, with little priority given to the improvement of other skills. They also show that the accountant s participation in the decision making process of the organizations is still below of what is recommended by the literature and continued education whereby fountain of knowledge / O atual ambiente operacional das empresas, caracterizado por acirrada concorrência, tem exigido de todos os seus agentes um repensar sobre a validade das estratégias, posturas e procedimentos até então adotados pelos gestores e tidos como válidos. Os contadores também têm sido exigidos a ampliar suas habilidades para atender de forma eficaz as demandas desse novo ambiente. Habilidades pessoais, entendimento do negócio e participação mais ativa no processo de gestão passaram a integrar o novo perfil do profissional contábil. Diante de tal realidade, este trabalho tem como objetivo proceder a um diagnóstico sobre o perfil do contador na atualidade, buscando identificar o nível de aderência dele em relação às novas exigências. Utilizando-se de uma pesquisa de caráter exploratório e descritivo, realizou-se uma investigação empírica com 83 contadores. Para a coleta dos dados, utilizou-se de questionário com perguntas fechadas. Na tabulação dos dados, aplicou-se a estatística descritiva, base para a análise de caráter qualitativo. As conclusões do estudo conduziram à constatação de que a preparação do profissional contábil ainda está concentrada nos seus aspectos técnicos, com baixa dedicação à melhoria de outras habilidades. Também foi constatado que a participação mais efetiva dos contadores no processo decisório das organizações ainda está aquém daquilo que é recomendado pela literatura e a educação continuada proposta pelas entidades de classe é o caminho mais curto para a atualização profissional

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School-age children with autism spectrum disorders (ASDs) are rarely asked to describe their experiences within the programs that they receive and are largely missing from the narrative of their own lives. Adapted physical education (APE), a subdiscipline of physical education, is one of the services frequently accessed by this population. Current literature on the experiences of children with autism spectrum disorder (ASD) has focused on special education classrooms, sensory perceptions, and general physical education classes. However, no prior studies had addressed how school-age children with ASD perceive their APE experience. Therefore, the purpose of this qualitative study was to use interpretive phenomenology to explore how middle school children (Grades 6 to 8) ages 10 to 14 with ASD perceive their APE experience. Data were collected from 10 middle school children through observations in their APE setting, drawings, and interviews. Exploratory, linguistic, and conceptual comments were used to deconstruct the data, develop themes in individual cases, and then identify connections across cases. Themes that emerged from the participants were their positive experiences in APE, understanding of the importance of being physically active, sedentary behavior in their spare time, and desire for time in APE. This study has positive social change implications such that it includes individuals with ASD into the commentary regarding their experiences and may help APE teachers by providing insight into the experience of children with ASD in APE, which may in turn help develop improved services for this population.

Wrapper在資訊整合系統中擔任各類異質資訊來源的轉譯器，它將某特定資訊來源資訊的結構與格式轉譯為資訊整合系統能統一識別處理的共通資料型態。 　本研究在以Web為資訊資源的資訊整合系統架構之下，根據XML開放、簡易、易於擴充並適合Web應用的特性，提出了一種以XML基礎的HTML Wrapper建置方法，此方法主要是應用XML語言定義HTML Wrapping描述語言（Descriptive HTML-Wrapping Language，DHWL），Wrapper根據DHWL Script的指示，自動執行網頁瀏覽、資料定位與讀取、資料格式轉換之作業。它擷取結構鬆散、語意不明HTML格式的網頁資訊，將其轉換成結構嚴整、具自我描述性質的XML格式輸出。 　此Wrapper建置方法的特點是當網站的結構或網頁的內容更動時，HTML Wrapper開發者只須變更DHML的設計，而不須重新更動與編譯Wrapper程式碼。這種設計將資料來源的位置、內容、關聯（以DHML描述）與資料來源的資料收集處理邏輯（HTML Wrapper所負責的部分）分開，使Wrapper具通用性質，並降低開發與維護的時間和成本。 　本研究根據此建置方法實作一Wrapper系統，應用在網路銀行個人帳戶的資訊彙整上，以檢驗此方法的可行性與效果。網路銀行個人帳戶的資訊彙整（Account Aggregation），即是指匯集消費者在各家網路銀行所開設各種帳戶的往來金融資訊，使消費者能統籌管理、規劃自己各種帳戶的金錢收支，應用此系統建置帳戶彙整服務，不須花費龐大資源整合各家銀行網站後端資訊系統與作業程序，而能藉由Wrapper整合消費者在各家銀行帳戶往來資訊。

<p>Background: A large number of companies works as a link between manufacturers and final users. These companies buys and stores goods to be able to deliver when a need comes up later in the chain. The storage could have a negative effect on profitability and therefore places great demands on the management control systems. ABC as a method has been used with some success in manufacturing for over ten years. In wholesale companies the method is not frequently used. </p><p>Purpose: The purpose of this report is to study the design and the effects of ABC in wholesale companies. </p><p>Method: The base for this study is a company for which an ABC-model was constructed. This company also worked as an object of study to create understanding for the line of business itself (wholesale). To this base interviews with three other wholesalers who already have implemented ABC were added. These interviews were used to verify the model of the first company and to study the effect of in wholesale companies. </p><p>Results: The study have shown how an ABC-model can be designed for a wholesale company. The design should start with nature and size of the company and clearly show that it is for a wholesale company. The effects visible in two underlying aspects, line of products and customers, which after management of these leads to higher profits for the company.</p>

<p>Purpose: In order to curb the prevalence of undeclared work and to improve competi-tion within the building and construction business, reversed charge audit will from July 1, 2007 onwards be applied within the building sector. The new rules entail a consider-able amount of delimiting problems as regards both businesses and services.</p><p>The aim of this essay is to study the rules as well as direct the light upon various consequen-tial delimiting problems. Furthermore, we will investigate what the effects are on the busi-nesses, as well as their view regarding this. Apart from this, we will also investigate who will benefit and who will be disfavourably affected, respectively, by the new law</p><p>Method: The investigation has been conducted with a combination of qualitative and quantitative methods. Firstly, an opinion poll was carried out, directed towards Swedish construction companies, and this was then deepened using three interviews.</p><p>Result & Conclusions: The essay demonstrates that the new rules have entailed more work to a varying degree for the companies. Most of this is a result of the delimiting problems that follow from the rules being regarded as relatively unclear and incom-plete. Several of the companies have furthermore acquired a positive as well as nega-tive liquidity impact. Many businesses have a negative attitude towards the introduction of a reversed charge, even more of them don’t believe that its purpose will be achieved. Summing up, it can be noted that there are both winners and losers as a consequence of these rules.</p><p>Suggestions for future research: To investigate if the purpose with the introduction been met, i. e. about the undeclared work decreased and the competition been im-proved.</p><p>Contribution of the thesis: To notice the new VAT rules within the construction sector and the delimiting problems that follows.</p>

<p>Denna uppsats syfte är att ta reda på om euron är en internationell valuta och om</p><p>euron kan konkurrera med dollarn om titeln som världens ledande valuta. Teori om</p><p>valutamarknaden, en valutas uppgifter och vad som avgör vilken valuta som används</p><p>internationellt behandlas och för att kunna svara på uppsatsens frågeställningar (syfte)</p><p>redogörs siffror på eurons internationella användning. Sådana siffror visar att euron är</p><p>en internationell valuta då den används i valutans funktioner internationellt, men att</p><p>dollarn fortfarande är den världsledande valutan utan att vara särsklit hotad i sin</p><p>ställning av euron.</p>

Background: A large number of companies works as a link between manufacturers and final users. These companies buys and stores goods to be able to deliver when a need comes up later in the chain. The storage could have a negative effect on profitability and therefore places great demands on the management control systems. ABC as a method has been used with some success in manufacturing for over ten years. In wholesale companies the method is not frequently used. Purpose: The purpose of this report is to study the design and the effects of ABC in wholesale companies. Method: The base for this study is a company for which an ABC-model was constructed. This company also worked as an object of study to create understanding for the line of business itself (wholesale). To this base interviews with three other wholesalers who already have implemented ABC were added. These interviews were used to verify the model of the first company and to study the effect of in wholesale companies. Results: The study have shown how an ABC-model can be designed for a wholesale company. The design should start with nature and size of the company and clearly show that it is for a wholesale company. The effects visible in two underlying aspects, line of products and customers, which after management of these leads to higher profits for the company.

Purpose: In order to curb the prevalence of undeclared work and to improve competi-tion within the building and construction business, reversed charge audit will from July 1, 2007 onwards be applied within the building sector. The new rules entail a consider-able amount of delimiting problems as regards both businesses and services. The aim of this essay is to study the rules as well as direct the light upon various consequen-tial delimiting problems. Furthermore, we will investigate what the effects are on the busi-nesses, as well as their view regarding this. Apart from this, we will also investigate who will benefit and who will be disfavourably affected, respectively, by the new law Method: The investigation has been conducted with a combination of qualitative and quantitative methods. Firstly, an opinion poll was carried out, directed towards Swedish construction companies, and this was then deepened using three interviews. Result &amp; Conclusions: The essay demonstrates that the new rules have entailed more work to a varying degree for the companies. Most of this is a result of the delimiting problems that follow from the rules being regarded as relatively unclear and incom-plete. Several of the companies have furthermore acquired a positive as well as nega-tive liquidity impact. Many businesses have a negative attitude towards the introduction of a reversed charge, even more of them don’t believe that its purpose will be achieved. Summing up, it can be noted that there are both winners and losers as a consequence of these rules. Suggestions for future research: To investigate if the purpose with the introduction been met, i. e. about the undeclared work decreased and the competition been im-proved. Contribution of the thesis: To notice the new VAT rules within the construction sector and the delimiting problems that follows.