This study provides a historical understanding of the adoption, adaptation and education of account planning in Hispanic advertising agencies. At the time of this writing, minimal academic research had focused on the discipline, and even less on the discipline in Hispanic advertising agencies. According to the United States 2010 census, the Hispanic population surpassed 50 million, making in the largest minority group in the country, accounting for over 15% of the population. Hispanic advertising agencies as a group are charged with reaching this market, and within these agencies, researching, strategizing and briefing are their account planners (also called brand planners, strategic planners, creative planners and research planners). Grounded theory was employed to interview twenty-nine account planners in five states who work, or at some point worked, in a Hispanic advertising agency. The results present a thorough explanation of the adoption and adaptation of account planning in Hispanic advertising agencies, as well as an overview of what account planners who want to work in this market should study. The findings suggest that account planning in Hispanic advertising agencies has experienced innovation diffusion and big brother syndrome, involvement, improvement, and fictive digital kinship. Study limitations, future research, managerial and educational implications are presented as well. / text

I den föreliggande studien undersöktes mobilljudens effekt på minnesbehållning i klassrumsmiljö. I Studien undersöktes även vilken teori – unitary teorin eller duplex-mekanism teorin – som lämpligast förklarade mobilljudens eventuella effekter på kognitiva mekanismer. Metoden bestod i att deltagarna tittade på en kort dokumentär och därefter utförde ett minnestest, som berörde dokumentärens innehåll. Experimentgruppen fick titta på dokumentären, samtidigt som ringsignaler och aviseringsljud spelades upp under fyra perioder i dokumentären, medan kontrollgruppen inte utsattes FÖR buller. Deltagarnas hågkomst av innehållet av dessa fyra perioder prövades genom testfrågor. 27 försökspersoner deltog i experimentet, varav 11 personer var i kontrollgruppen och resten i experimentgruppen. Resultatet visade inte någon effekt av mobilljud på deltagarnas minnesbehållning. Resultatet stödjer dock duplex-mekanism teorin, vilket betyder att unitary teorin inte stöds i den föreliggande studien. Däremot, försvårar metodologiska brister och lågt antal deltagare tolkningen av resultatet. Förslag för framtida forskning inbegriper metodologiska förbättringar och undersökningsområden. / The aim of the present study was to investigate the effect of cell phone noise on memory retention in classroom environment. A second purpose of the study was to determine which theory – unitary account or duplex-mechanism account – would best explain the effect of cell phone noise on cognitive mechanisms. The method required the participants to watch a short documentary and afterwards complete a memory test, consisting of gist questions. The experiment group was simultaneously being exposed to ringtones and text message signals of a cell phone during four episodes of the documentary, whereas the control group was not exposed to noise. The participants’ memory retention of the content of those four episodes was tested via so called test items. 27 participants participated in the experiment, where 11 of them were in the control group and the rest in the experiment group. The results failed to find an effect of cell phone noise on participants’ memory retention. The results support the duplex-mechanism account, which means that the unitary account is not supported in the present study. However, methodological flaws and the small sample complicate the interpretation of the results. Recommendations for future research involve methodological improvements and research areas.

The aim of this study is to explore how men talk about their sexpurchase in newspapers and to see if they are using excuses or justifications when they are trying to give a socially acceptable account of it to others. The theoretical premise is based on Scott and Lyman (1968) theory about Accounts. The study is of a qualitative character and was executed in a deductive way with a theory-driven approach. Data was collected from a variety of Swedish newspapers, both larger national ones and smaller local ones. The result of this study shows that there are no big differences in the way men talk about there sexpurchase in newspapers compared to answers given to researchers. Men are using both excuses and justifications in a way to make there actions more socially accepted. They move focus away from themselves and often try to make themselves the victim and not the offender. Overall, most of the men are using excuses and according to Scott & Lyman are then not taking responsibility for their actions.

Comment mesurer la dégradation de la nature, son état de "santé", afin de déterminer l’amortissement de son utilisation, non-enregistré dans les bilans des nations? Mon travail de thèse sur la « comptabilité écosystémique » du bassin versant du Rhône est une première expérimentale sur une nouvelle méthodologie intégrable aux outils encore incomplets des comptabilités nationales de type PIB. Consommer du capital écologique, nos ressources renouvelables, sans l’amortir revient à créer des dettes écologiques. L’objectif de la comptabilité écosystémique est de produire un outil d’aide à la décision permettant d’éviter la dégradation nette des écosystèmes par des politiques publiques informées par la science. L’outil produit des bilans écologiques basés sur des informations géographiques et mesurés en termes physiques, permettant d’effectuer des modélisations et simulations afin d’estimer l’internalisation des externalités (Figure). J’ai élaboré divers indicateurs synthétiques relatifs aux fonctions des écosystèmes et de leur intégrité, pour calculer le potentiel écologique du bassin versant du Rhône. Le diagnostic comptable est assortie d’une description spatialisée des changements observés afin de mieux saisir leur pertinence. L’outil est susceptible d’aider les différentes entités territoriales à se positionner sur la gestion de leurs ressources renouvelables stratégiques (eau, sols, biomasse, infrastructures et services écologiques) dans le contexte d’un ordre mondial en transformation: il s’agit des enjeux géopolitiques majeurs en matière de sécurité et souveraineté alimentaire et énergétique, dans leur lien avec la santé publique. / How to measure the degradation of nature, its "health" condition, to determine the depreciation of its use, not recorded in the balance sheets of the nations? My thesis work on the "ecosystem accounting" of the Rhone river basin is an experimental first on a new methodology integrable with the still incomplete tools of the national accounts of the type GDP. Consuming ecological capital, our renewable resources, without amortizing means the creation of ecological debts.The goal of ecosystem accounting is to produce a decision support tool to avoid the net degradation of ecosystems through science-informed public policies. The tool produces ecological balances based on geographical information and measured in physical terms, making it possible to perform modelizations and simulations in order to estimate the internalisation of externalities (Figure). I have developed various synthetic indicators relating to the functions of ecosystems and their integrity, to calculate the ecological potential of the Rhône watershed. The accounting diagnosis is accompanied by a spatial description of the changes observed in order to better understand their relevance. The tool is likely to help the various territorial entities to position themselves on the management of their strategic renewable resources (water, soil, biomass, infrastructures and ecological services) in the context of a changing world order: major geopolitical issues in terms of security and food and energy sovereignty, in their link with public health.

During the past decades, since the phenomenal event of globalization, more businesses have expanded abroad as they continue to grow as an MNE. Which has led to them growing larger and with more people and relationships to manage, bringing us to the founding of the KAM system. A system with the purpose of guiding companies in how to manage both its internal and external relationships, though mainly those who are key accounts. As the system grows more popular amongst companies it has been found that the structure of it does differentiate between them. This has been in terms of how formalized it is. This brings the question of whether or not the level of formalization has an affect on how effective the system is in fulfilling its purpose in the company. Thus, that is what this research paper aims to examine in a few MNEs. By studying what level of formalization their system has, how it impacts their KA relationship management, and how effective the system is perceived to be by them in achieving this. By combining these three aspects a logical conclusion could be drawn. To achieve this, the study has been designed with an abductive and qualitative research approach, more specifically with case studies to allow for a more in-depth investigation on the topic. This would allow for a deeper understanding for how the system has functioned for and in the company, whilst considering its purpose. Thereafter, the findings are discussed in relation to relevant theories, concepts and framework. While the concepts have provided themes to the analysis, the findings have been used to validate or challenge the theories and frameworks. The discussion finally concludes that the level of formalization in a KAM system does have an impact on its effectiveness in fulfilling its purpose at the company.

L’Écosse du XVIIIe siècle connaît de grands changements qui seront à l’aune des transformations socio-économiques sous-tendant sa Révolution industrielle. L’historiographie sur le sujet est divisée entre deux visions du développement – nommées pour le bienfait de cette étude traditionnelle et révisionniste – à savoir si ces transformations valident la notion d’une « révolution agraire ». Cette étude propose une recension de ces deux courants et propose d’appliquer leur analyse sur une région circonscrite, l’Aberdeenshire. À l’aide de l’Old Statistical Account, source majeure pour l’étude de l’histoire moderne écossaise, nous tenterons de démontrer que le caractère particulier du développement des régions ne correspond pas à l’application des conclusions nationales. Nous accorderons une attention spéciale à la propriété foncière, à l’impact des enclosures et à la temporalité des changements. De par ses spécificités, et son retard de modernisation agraire et agricole, nous croyons que la région suit le schéma dressé par les historiens révisionnistes, c.-à-d. des changements structurels s’étendant sur un temps long et ne s’inscrivant pas directement dans la période 1755-1815, traditionnellement désignée comme « révolution agraire ». Il s’agirait plutôt d’une adaptation partielle et originale des nouvelles idées mises de l’avant par les protagonistes de la modernisation. / During the eighteenth century, Scotland underwent numerous structural changes that ultimately led to its entry into the Industrial Revolution. Concerning its historiography, there is an ongoing debate between two factions – named for the purpose of this study traditionalists and revisionists – in order to determine the validity of the “Agricultural revolution” notion of development. This study aims to explore both visions and to apply their conclusions to a particular region, in this case Aberdeenshire. Using the Old Statistical Account, one of the major documentary resources concerning Scottish modern history, we will try to demonstrate that the regional experience of development differs from the general assertions applied to Scotland. We will focus on land property, the impact of enclosures and the timeframe of the changes. Owing to its specific characteristics, we believe that the entry of Aberdeenshire into agricultural modernity followed the path of long-term structural changes, as favoured by the writers of the revisionist persuasion. In other words, this region did not experience but more or less adapted the new ideas and techniques to its own particular characteristics.

1 Název a shrnutí práce v anglickém jazyce Summary of the Thesis "A comparison of current account and deposit account contracts" The aim of my thesis is to provide a comparison of current account and deposit account contracts. The above specified aim should be reached by closer investigation of both contracts and analysis of their purpose, characteristic and applicable legislation. Since these contracts play an important role within today's society and became very common, this topic should be interesting and current. The thesis is composed of five chapters, each of them dealing with different aspects of these contracts and corresponding legislation. Chapter One is an introductory part and examines the development of Czech legal regulation of both contracts. This chapter is divided into three parts. Part One describes the development of legal regulation in the Commercial Code. Part Two characterizes the Act on Payment System and also includes the specification of basic terminology used in the thesis, as well as brief overview of the Directive of European Parliament and Council on Payment services on common market. Part Three deals with effective legislation applicable on the current account contract and deposit account contract. Chapter Two examines closely current account contract. This chapter consists of...

[pt] O objetivo desta dissertação é analisar como fatores políticos e institucionais afetam a probabilidade de ocorrência de uma parada brusca de financiamento externo e quais os custos deste evento em termos de bem- estar para o país. Utilizando uma ampla base de dados em painel, o presente trabalho deixa claro que sudden stops geram, além de custos econômicos, elevados custos ao bem-estar nacional. O resultado é robusto frente a outras especificações dinâmicas e indica que uma parada brusca custa ao país 1.25 pontos percentuais de consumo/PIB no ano do evento. Dado o expressivo impacto sobre o bem-estar social, busca-se analisar que fatores aumentam ou diminuem a probabilidade de ocorrência de uma parada brusca nos países. Conclui-se então que variáveis políticas são relevantes para determinar a probabilidade de ocorrência do evento, desde que sejam incluídas neste grupo variáveis que meçam a extensão do poder executivo e da democracia nacional. Variáveis que regulam o processo de transição e a extensão do poder executivo demonstraram ter impactos altamente significantes sobre a probabilidade de ocorrência de uma parada brusca, tanto em termos estatísticos quanto em termos de impacto absoluto. / [en] The main objectives of this dissertation are to analyze how political and institutional factors affect the likelihood of a sudden stop of external financing and to measure the costs of this event in terms of national welfare. After analyzing a wide panel database, we conclude that a sudden stop generates, besides economic effects, high costs to national welfare. The result is robust to other dynamic specifications and is estimated as a fall of 1.25 percentage points of consumption/GDP in the year of the event. This work also makes clear that political variables are relevant to determine the likelihood of a sudden stop since we include variables that measure the extent of executive power and national democracy. Variables that regulate the transitional process and extent of Executive`s power showed high significant statistical and absolute impacts on the probability of an event.

Nas últimas décadas, a maturidade de alguns mercados, a globalização e o crescente poder de barganha dos clientes aumentam ainda mais a necessidade das empresas em manterem e desenvolverem de forma eficaz seus clientes mais importantes. Neste contexto, ganham relevância os programas de Key Account Management (KAM), iniciativas corporativas que tratam de forma especial os clientes mais importantes do fornecedor. Para obter o desempenho financeiro superior, o programa de KAM precisa criar valor para o cliente para posterior apropriação de valor pelo fornecedor. Contudo, a maioria dos estudos enfatiza a apropriação de valor pelo fornecedor, porém poucas pesquisas investigam a criação de valor para o cliente em programas de KAM. Além disso, a maioria das pesquisas em marketing de relacionamento ainda foca muito nos impactos positivos do relacionamento. Dessa forma, é importante analisar empiricamente como é a implementação da criação de valor para o cliente em programas de KAM, identificando as principais dimensões e os fatores críticos. O objetivo do presente estudo é analisar o processo de criação de valor para o cliente em programas de Key Account Management (KAM) e propor um modelo de criação de valor para o cliente segundo a perspectiva da empresa fornecedora. As análises e o modelo são elaborados a partir de um processo de investigação abdutiva, ou seja, a combinação entre a fundamentação teórica sobre o conceito de valor e programas de KAM e a análise de conteúdo de 22 entrevistas em profundidade com especialistas em programas de KAM, profissionais de marketing/vendas que trabalham por pelo menos cinco anos com programas de KAM em grandes empresas no Brasil. O modelo proposto explica de forma integrada e sistemática como é a criação de valor para o cliente em programas de KAM segundo cinco dimensões (Desenvolvimento de relacionamentos; Entendimento dos direcionadores de valor; Desenvolvimento da proposta de valor; Comunicação da proposta de valor; e mensuração de valor), quatro moderadores (Orientação relacional do cliente; Formalização do programa de KAM para o cliente; Abordagem do fornecedor: \"orientada ao cliente\" vs. \"orientar o cliente\"; e Fit estratégico entre o fornecedor e o cliente) e três riscos (Não entrega do valor básico para o cliente; Rotatividade do Key Account Manager; e Sentimento de injustiça do cliente). Contribui-se com a teoria sobre o tema, ao incluir uma dimensão específica no modelo para desenvolvimento de relacionamentos do nível da díade (organização-organização) e indivíduo (funcionário-funcionário), e ao abordar não somente aspectos positivos do relacionamento, mas também os aspectos negativos (ou riscos da criação de valor para o cliente). Contribui-se também para a prática, ao prover uma visão mais ampla, sistemática e integradora dos diversos elementos da criação de valor para o cliente aos executivos das empresas que possuem programas de KAM, e ao recomendar práticas organizacionais que servem como guias para a tomada de decisão dos gestores de programas de KAM. Ademais, como a parte empírica do estudo é baseada no contexto brasileiro, amplia-se o conhecimento sobre KAM no Brasil. Por fim, apresentam-se as limitações do estudo com a agenda de pesquisas futuras / In recent decades, with the maturity of some markets, globalization and increasing power of the customers is becoming more important for the companies to maintain and develop effectively their most important customers. In this context, increases the relevance of Key Account Management (KAM) programs, a corporate initiative that performs special treatment to the most important supplier\'s customers. To obtain the superior financial performance, the KAM program improves the customer value creation for the value appropriation by the supplier. However, the majority of studies emphasize the value appropriation by the supplier, but few researches investigate the customer valuer creation on KAM programs. In addition, most of relationship marketing research still focuses much on the positive impacts of the relationship. Thus, it is important to empirically analyze how the implementation of customer value creation on KAM programs, identifying the main dimensions and the critical factors. The aim of this study is to analyze the customer value creation process on Key Account Management programs (KAM) and to propose a model of customer value creation from the supplier perspective. The analysis and the model are made through an abductive research process that combines the theoretical framework of the value concept and KAM programs, and content analysis of 22 in-depth interviews with experts on KAM programs, marketing or sales professionals who work for at least five years with KAM programs in large companies in Brazil. The proposed model explains in an integrated and systematic way the customer value creation on KAM programs according to five dimensions (Relationships development; Value drivers understanding; Value proposition development; Value proposition communication; and Value measurement), four moderators (Customer relational orientation; Formalization of the KAM program for the customer; Supplier approach: \"customer driven\" vs. \"customer driving\"; and strategic fit between the supplier and the customer) and three risks ( Not delivering the basic customer value; the Key Account Manager turnover; and Perceived injustice by the customer). The study contributes to the KAM theory through the inclusion of a specific dimension for the development of dyad relationships (organization-organization) and individual relationships (employee-employee) in the model, and through not only addressing the positive aspects of the relationship, but also the negatives (or customer value creation risks). It contributes also to the practice by providing a broader, systematic and integrating view of the several elements of customer value creation to executives of companies that have KAM programs, and recommending organizational practices that can be drivers for the decision making of KAM programs managers. Moreover, as the empirical part of the study is based in the Brazilian context, it broadens the knowledge of KAM in Brazil. Finally, we present study limitations with the future research agenda

<p>En av de svåraste utmaningarna som ett företag står inför är jämvikten mellan användbarhet och säkerhet, så att ingen av dessa väger över och på så vis påverkar organisationen negativt. Utifrån intervjuer med anställda har användbarheten undersökts, även samtal med ansvariga inom IT-säkerhet har givit förståelse för företagets arbete inom området. I det undersökta företaget kan man se att stor tyngd läggs på säkerheten, vilket kan påverkar användbarheten för användarna. Eftersom det i nuläget saknas en utredning och ett riktigt beslutsunderlag av vilka användare som skall ha vilka behörigheter på sina datorer, ges i slutet av arbetet rekommendationer till företaget gällande användartypernas fördelning utifrån säkerhetsperspektiv och ur användarnas egen användbarhetsuppfattning.</p>