This dissertation examines the spiritual experiences of the first British Methodist lay people and the language used to describe those experiences. Within the historiography of Methodism, such physical manifestations as shouting, weeping, groaning, visions, and out-of-body experiences have often been relegated to the periphery of scholarship. It would seem, however, that for many laity, they played a significant role in their process of spiritual development. This work aims to explore the perspective of Methodist laity through manuscript accounts of conversions and deathbed moments. It reveals lay people’s first impressions of Methodism, their conflicted feelings throughout the conversion process, their approach toward death and dying, and their mixed attitudes toward the task of writing itself. Relying heavily on firsthand accounts solicited by Charles Wesley in the 1740s, this work features the voices of women and men of varying literate abilities and social status. This study examines firstly the multiple media through which lay people received evangelical messages, expanding the term “media” to include not only traditional printed sources such as sermons and devotional reading, but also such phenomena as divine voices, visions and other direct supernatural encounters. It then turns to the task of expressing spiritual experience, revealing the problematic nature of early Methodist spiritual autobiography and the passive strategies employed by laity to legitimate writing about the self. This dissertation demonstrates the struggle to rely on unreliable “feelings” (both emotions and physical sensations) as an indicator of spiritual progress. Far from peripheral, the body and bodily language played important roles in spiritual transformation, even as they were constantly renegotiated as part of that transformation. For instance, the visualization of the “vile self” signified the activation of the “eye of faith,” which enabled many early writers to transition from a “worldly” conception of self-sufficiency to a new kind of subjectivity based on being subject to a divine authority. This study follows the trajectory of spiritual development into the final moments of life, which often proved a prime opportunity for mutual evangelization between the dying individual and her spectators. Taken together, these experiences offer an intimate perspective on the origins of the evangelical revival.

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In this study, we argue the organic industry's move towards a more legal definition of organic production indicated a shift in the legitimating criteria in the organic agriculture institutional field, which can be observed through the analysis of the legitimating accounts of various actors. Prior to USDA certification, institutional actors in the organic food field largely relied upon the norms and values of its participants to maintain order. Legitimacy was based on the perception that a firm embodied a certain value set, which typically included opposition to large-scale commercial operations (DeLind, 2000; Drinkwater, 2009). To some, the introduction of federal standards signaled a replacement of the personal trust between consumer and producer, and an increased reliance on external policies mandated by federal certification (Guthman, 2000; 2004a; 2004b). This study explores the intricacies of the various actors' legitimating accounts during this time of a shifting institutional field. Central questions include: how do these actors adapt their legitimating accounts to the changing context? Is there a discernible pattern to their rhetoric, not only over time, but also in relation to the other contemporary legitimating accounts? And finally, if patterns are evident, can they provide insight into the dynamics of legitimating sources in this institutional field?

A presente dissertação busca elucidar qual a amplitude do atual mecanismo de prestação de contas utilizado pelo Ministério Público do Estado do Paraná no velamento das Fundações de Direito Privado. Para tanto, realiza-se uma ampla pesquisa documental baseada nas diretrizes teóricas e normativas atinentes ao objeto em apreço, bem como, nos documentos fundacionais presentes na Promotoria de Justiça da Comarca de Pato Branco. A partir das reflexões científicas ulteriores, constatou-se que as nuances do velamento fundacional contemplam múltiplas dimensões de análise, as quais podem ser otimizadas a partir de instrumentos avaliativos capazes de mesclar os pressupostos ontológicos do Terceiro Setor aos preceitos normativos e instrumentais inerentes ao Ministério Público. Entre as ferramentas que se mostraram capazes de auxiliar no mister avaliativo do Terceiro Setor, destacam-se: Balanced Scorecard, Balanço Social, Indicadores Ethos, SERVQUAL (Service Quality Framework), GET (Gap Evaluation Tool) e DEA (Data Envelopment Analysis). Com efeito, a análise das informações oriundas da presente pesquisa indicou quais as limitações da metodologia de prestação de contas atual (SICAP - Sistema de Cadastro e Prestações de Contas) na evidenciação de dados em uma perspectiva pluridimensional, revelando em que sentido as demais ferramentas empregadas no âmbito público e privado podem auxiliar no incremento do SICAP. Ademais, a confrontação dos postulados científicos com a realidade empírica permitiu constatar formas de aprimorar o processo de velamento fundacional exercido pelo Ministério Público, dando as diretrizes necessárias para implantação de um sistema de prestação de contas mais amplo e eficiente, responsável por traduzir dados de múltiplas fontes em termos estratégicos e objetivos. Destarte, a sistemática avaliativa proposta ao final deste trabalho teve sua aplicabilidade confirmada a partir do exame de duas Fundações situadas na Comarca de Pato Branco, demonstrando as vantagens dos pressupostos teóricos e instrumentais desta metodologia no aprimoramento dos controles ministeriais e no desenvolvimento do Terceiro Setor. / This dissertation investigates the extent of benefits of the accountability used by Parquet of Paraná State in the control of the Foundations of Private Law. Initially, it discusses the theoretical concepts of the Third Sector, as well as, it analyzes the documents present in the Public Prosecutor of the District of Pato Branco. Based on scientific considerations, it is clear that the control of foundations has multiple dimensions, which can be enhanced with tools that integrate the ontology of the Third Sector, together with the standards of the Parquet. The tools that can assist in the evaluation of the Third Sector, are: Balanced Scorecard, Social Balance, Ethos Indicators, SERVQUAL (Service Quality Framework), GET (Gap Evaluation Tool) and DEA (Data Envelopment Analysis). The data of this research indicated the limitations of the current methodology of accountability (SICAP), revealing how the controls used in the public and private sectors can transform the SICAP in a multidimensional method. Furthermore, the comparison of theory with empirical reality indicated ways to improve the foundational control exercised by the Public Prosecutor, giving guidelines for the implementation of a system of accountability broader, able to translate data into strategies. Therefore, the control method presented at the end of this research has its applicability confirmed, once that was used in the examination of two Foundations located in the District of Pato Branco, demonstrating the advantages of this methodology in the improvement of controls Parquet, and, in the development of the Third Sector.

A presente dissertação busca elucidar qual a amplitude do atual mecanismo de prestação de contas utilizado pelo Ministério Público do Estado do Paraná no velamento das Fundações de Direito Privado. Para tanto, realiza-se uma ampla pesquisa documental baseada nas diretrizes teóricas e normativas atinentes ao objeto em apreço, bem como, nos documentos fundacionais presentes na Promotoria de Justiça da Comarca de Pato Branco. A partir das reflexões científicas ulteriores, constatou-se que as nuances do velamento fundacional contemplam múltiplas dimensões de análise, as quais podem ser otimizadas a partir de instrumentos avaliativos capazes de mesclar os pressupostos ontológicos do Terceiro Setor aos preceitos normativos e instrumentais inerentes ao Ministério Público. Entre as ferramentas que se mostraram capazes de auxiliar no mister avaliativo do Terceiro Setor, destacam-se: Balanced Scorecard, Balanço Social, Indicadores Ethos, SERVQUAL (Service Quality Framework), GET (Gap Evaluation Tool) e DEA (Data Envelopment Analysis). Com efeito, a análise das informações oriundas da presente pesquisa indicou quais as limitações da metodologia de prestação de contas atual (SICAP - Sistema de Cadastro e Prestações de Contas) na evidenciação de dados em uma perspectiva pluridimensional, revelando em que sentido as demais ferramentas empregadas no âmbito público e privado podem auxiliar no incremento do SICAP. Ademais, a confrontação dos postulados científicos com a realidade empírica permitiu constatar formas de aprimorar o processo de velamento fundacional exercido pelo Ministério Público, dando as diretrizes necessárias para implantação de um sistema de prestação de contas mais amplo e eficiente, responsável por traduzir dados de múltiplas fontes em termos estratégicos e objetivos. Destarte, a sistemática avaliativa proposta ao final deste trabalho teve sua aplicabilidade confirmada a partir do exame de duas Fundações situadas na Comarca de Pato Branco, demonstrando as vantagens dos pressupostos teóricos e instrumentais desta metodologia no aprimoramento dos controles ministeriais e no desenvolvimento do Terceiro Setor. / This dissertation investigates the extent of benefits of the accountability used by Parquet of Paraná State in the control of the Foundations of Private Law. Initially, it discusses the theoretical concepts of the Third Sector, as well as, it analyzes the documents present in the Public Prosecutor of the District of Pato Branco. Based on scientific considerations, it is clear that the control of foundations has multiple dimensions, which can be enhanced with tools that integrate the ontology of the Third Sector, together with the standards of the Parquet. The tools that can assist in the evaluation of the Third Sector, are: Balanced Scorecard, Social Balance, Ethos Indicators, SERVQUAL (Service Quality Framework), GET (Gap Evaluation Tool) and DEA (Data Envelopment Analysis). The data of this research indicated the limitations of the current methodology of accountability (SICAP), revealing how the controls used in the public and private sectors can transform the SICAP in a multidimensional method. Furthermore, the comparison of theory with empirical reality indicated ways to improve the foundational control exercised by the Public Prosecutor, giving guidelines for the implementation of a system of accountability broader, able to translate data into strategies. Therefore, the control method presented at the end of this research has its applicability confirmed, once that was used in the examination of two Foundations located in the District of Pato Branco, demonstrating the advantages of this methodology in the improvement of controls Parquet, and, in the development of the Third Sector.

Recently, automotive industry recorded decrease of their profits. In these days, however, the situation has improved since the neighbouring countries have approved car-scrapping bonuses. Thanks to it, cheaper branches increased their sales more rapidly. The automotive companies' suppliers are thus to enlarge their stocks so as to satisfy the companies' demand. Having sufficient reserves of goods became nowadays an indispensable part of their property. The aim of this thesis, which I called ``Purchase, processing and sales of goods in an automotive company``, is to analyze the complications connected with purchase, processing and sales of goods in the Edscha Bohemia s.r.o. automotive company. The goods are accounted according to the A-method. The purchased goods are priced with their purchase prices. When the goods are delivered from stock, weighted average method is then used. Smaller assets up to 3000 CZK is included in consumption costs. When purchasing goods, account no. 111 is not used as usually; stock account no. 112 is used instead. In my opinion, the company uses a well-designed stock-accounting system: the analytical accounts system, which is used by the company, makes the accounting process more effective. In Germany, sub-accounts are being used for the stocks, which makes their accounts more effective than the accounts in the Czech Republic are; they are using special sub-accounts for empties, compensations for defective goods, and also secondary purchase costs. The rest of the assets from those sub-accounts are transferred to root accounts at the end of the accounting period. If I had the chance to influence the stock-accounting system in the Czech Republic, I would definitely open sub-accounts for stock accounts. From this place, I could only recommend the accounting entities using as many analytical accounts as possible. In my opinion, in general, when analyses are being utilised, accounting with them becomes more effective, and is of a good service then.

Seguindo a tendência de incorporar novas tecnologias nos processos de controle, fiscalização e auditoria, um sistema que tem ganhado relevância na atualidade é a Auditoria Contínua (AC). Esta tecnologia possibilita um controle sistemático, prévio e concomitante a ocorrência do fato, baseada fortemente em tecnologia de informação, capaz de fornecer uma garantia contínua sobre a qualidade e credibilidade das informações apresentadas de forma abrangente. No entanto, a implantação deste sistema de auditoria, por envolver aspectos comportamentais e tecnológicos complexos, tem sido objeto de diversas pesquisas ao redor do mundo. Entretanto, apesar da grande gama de pesquisas relacionada ao setor privado, pouco se tem estudado sobre o tema no setor público, sobretudo no contexto brasileiro. Na presente pesquisa, são examinados os fatores que afetam a decisão de um auditor em aceitar a AC, incluindo quatro fatores contextuais a nível institucional (Expectativa de Desempenho, Expectativa de Esforço, Influência Social e Condições Facilitadoras) e quatro características individuais (gênero, idade, experiência e voluntariedade de uso), sob a ótica da Unified Theory of Acceptance and Use of Technology - UTAUT, concebida por Venkatesh et al. (2003).A latência exagerada entre os atos administrativos e, se for o caso, a responsabilização do gestor público pelos desvios de conduta cometidos, decorre do fato de que os períodos de accountability serem retroativos, apesar de, em alguns casos, a auditoria se dar em lapsos temporais menores. Mas, se os sistemas do governo computam as informações em tempo real, que sentido teria auditar essas informações em ciclos amplos de tempo? Por que não fazê-las em tempo real?Assim, emerge o desafio de adoção de novos instrumentos de controle da gestão pública, como a AC. Vale ressaltar que a complexidade deste assunto é aumentada pelo fato de que dois aspectos estão interligados neste processo de uso de novas tecnologias. Em primeiro lugar é necessário compreender a intenção comportamental, ou seja, a aceitação destas novas tecnológicas (antecedentes - foco desta pesquisa) e, num segundo momento, até que ponto essa aceitação resultará em efetivo uso (atitude) destas tecnologias (consequentes). Os resultados indicam que os auditores do TCESP acreditam que a adoção da AC será facilitada pela percepção de utilidade do sistema e pelos ganhos de produtividade no trabalho. Ainda, que o seu esforço associado ao uso da tecnologia será favorável, portanto, aumentando sua intenção de uso da AC. Contrariando os resultados de pesquisas realizadas em organizações privadas, os resultados desta pesquisa sugerem que a Influência Socialnão é fator discriminante para os auditores aumentarem ou diminuírem sua intenção de usar a AC. Os resultados indicam ainda que, percepções positivas de Condições Facilitadoras aumentam a intenção dos auditores de usarem a tecnologia de AC, mas que essa percepção positiva em relação às Condições Facilitadoras não diminui sua Expectativa de Esforço. / Following the trend of incorporating new technologies in the processes of control, inspection and auditing, one system that has gained relevance at the present time is Continuous Audit (CA). This technology enables a systematic, prior and concomitant control of the occurrence of the event, based heavily on information technology, capable of providing a continuous guarantee on the quality and credibility of the information presented comprehensively. However, the implementation of this audit system, since it involves complex behavioral and technological aspects, has been the object of several surveys around the world. However, despite the wide range of research related to the private sector, little has been studied on the subject in the public sector, especially in the Brazilian context. In the present research, we examine the factors affecting an auditor\'s decision to accept CA, including four contextual factors at the institutional level (Performance Expectation, Expectation of Effort, Social Influence and Facilitating Conditions) and four individual characteristics (gender, age, experience and willingness to use), from the perspective of the Unified Theory of Acceptance and Use of Technology (UTAUT), designed by Venkatesh et al. (2003). The exaggerated latency between the administrative acts and, if necessary, the accountability of the public manager for the misconduct committed stems from the fact that the periods of accountability are retroactive, although in some cases, the audit takes place in lapses time. But if government systems compute information in real time, what sense would it have to audit that information over long cycles of time? Why not do them in real time? Thus, the challenge of adopting new instruments of public management control, such as CA, emerges. It is worth emphasizing that the complexity of this subject is increased by the fact that two aspects are interconnected in this process of use of new technologies. First, it is necessary to understand the behavioral intention, that is, the acceptance of these new technologies (background - focus of this research) and, secondly, to what extent this acceptance will result in effective use (attitude) of these (consequent) technologies. The results indicate that the TCESP auditors believe that the adoption of CA will be facilitated by the perception of utility of the system and productivity gains at work. Also, that your effort associated with the use of technology will be favorable, therefore, increasing your intention to use the CA. Contrary to the results of research conducted in private organizations, the results of this research suggest that Social Influence is not a discriminating factor for auditors to increase or decrease their intention to use CA. The results also indicate that positive perceptions of Facilitating Conditions increase auditors\' intention to use CA technology, but that this positive perception of Facilitating Conditions does not diminish their Expectation of Effort

This study examines whether preliminary estimates of real growth of GDP and the major user side components in the Swedish quarterly national accounts are unbiased forecasts of revised estimates, and whether available information from the process of reconciling GDP from the production and user side is used efficiently to minimise revisions. Regression analysis is performed to find that preliminary GDP growth estimates are rational forecasts of revised estimates. The results are mixed for the user side components. Preliminary estimates of growth of investments and exports are rational forecasts whereas revisions of growth of government spending could be minimised by more efficiently using information about preliminary estimate values. Moreover, information about the statistical discrepancy between the GDP growth estimates from the production and user side could be used to minimise revisions of growth of consumer spending and imports, but these conclusions are sensitive to the period of volatile economic development 2008-2010.

Hotel is an enterprise with a wide range of services for tourists and this thesis focuses on the description of the activities of the accounting point of view. In the first part of thesis I define the development of tourism, which of course belongs to the hotel. In the next part I attend to legislation, which is used in the operation of the hotel. I next describe the accounting specifics of the hotel activities, and finally dealing with the final accounts by the hotel.

The thesis examines various parameters of pre-funded pension systems with individual accounts that are in some aspects mandatory. Instead of describing such systems comparatively in detail, rationale of some of the system design choices is discussed. Main focus is on institutional design, cost containment and investment regulation. It is argued that given the mandatory nature of such systems, governments should seek to regulate them in ways that promote cost-effectiveness, while allowing for meaningful investment return on system assets. Also, where sound, adequate use should be made of existing industry and regulatory structures as a cost-containment and confidence-building measure.