[pt] Os gráficos de controle estão entre as ferramentas indispensáveis para monitorar o desempenho de um processo em várias indústrias. Quando estimativas de parâmetros são necessárias para projetar esses gráficos, seu desempenho é afetado devido aos erros de estimação. Para resolver esse problema, no passado, pesquisadores avaliavam o desempenho desses métodos em termos do valor esperado do número médio de amostras até um alarme falso condicionado às estimativas dos parâmetros (denotado por 𝐶𝐴𝑅𝐿0). No entanto, esta solução não considera a grande variabilidade do 𝐶𝐴𝑅𝐿0 entre usuários. Então, recentemente, surgiu a ideia de medir o desempenho dos gráficos de controle usando a probabilidade de o 𝐶𝐴𝑅𝐿0 ser maior do que um valor especificado – que deve estar próximo do desejado nominal. Isso é chamado de Exceedance Probability Criterion (EPC). Para aplicar o EPC, a função de distribuição acumulada (c.d.f.) do 𝐶𝐴𝑅𝐿0 é necessária. No entanto, para um dos gráficos de controle mais utilizados, o gráfico Xbarra, também conhecido como gráfico x (sob a suposição de distribuição normal), a expressão matemática da c.d.f. não está disponível na literatura. Como contribuição nesse sentido, o presente trabalho apresenta a derivação exata da expressão matemática da c.d.f. do 𝐶𝐴𝑅𝐿0 para três possíveis casos de estimação de parâmetros: (1) quando a média e o desvio-padrão são desconhecidos, (2) quando apenas a média é desconhecida e (3) quando apenas o desvio-padrão é desconhecido. Assim, foi possível calcular o número mínimo de amostras iniciais, m, que garantem um desempenho desejada do gráfico em termos de EPC. Esses resultados mostram que m pode assumir valores consideravelmente grandes (como, por exemplo, 3.000 amostras). Como solução, duas novas equações são derivadas aqui para ajustar os limites de controle garantindo assim um desempenho desejado para qualquer valor de m. A vantagem dessas equações é que uma delas fornece resultados exatos enquanto a outra dispensa avançados softwares de computador para os cálculos. Um estudo adicional sobre o impacto desses ajustes no desempenho fora de controle (OOC) fornece tabelas que ajudam na decisão do melhor tradeoff entre quantidade adequada de dados e desempenhos IC e OOC preferenciais do gráfico. Recomendações práticas para uso desses resultados são aqui também fornecidas. / [en] Control charts are among the indispensable tools for monitoring process performance in various industries. When parameter estimation is needed to design these charts, their performance is affected due to parameter estimation errors. To overcome this problem, in the past, researchers have evaluated the performance of control charts and designed them in terms of the expectation of the realized in-control (IC) average run length (𝐶𝐴𝑅𝐿0). But, as pointed recently, this solution does not account for what is known as the practitioner-to-practitioner variability (i.e., the variability of 𝐶𝐴𝑅𝐿0). So, a recent idea emerged where control chart performance is measured by the probability of the 𝐶𝐴𝑅𝐿0 being greater than a specified value - which must be close to the nominal desired one. This is called the Exceedance Probability Criterion (EPC). To apply the EPC, the cumulative distribution function (c.d.f.) of the 𝐶𝐴𝑅𝐿0 is required. However, for the most well-known control chart, named the two-sided Shewhart Xbar (or simply X) Chart (under normality assumption), the mathematical c.d.f. expression of the 𝐶𝐴𝑅𝐿0 is not available in the literature. As a contribution in this respect, the present work presents the derivation of the exact c.d.f. expression of the 𝐶𝐴𝑅𝐿0 for three cases of parameters estimation: (1) when both the process mean and standard deviation are unknown, (2) when only the mean is unknown and (3) when only the standard deviation is unknown. Using these key results, it was possible to calculate the exact minimum number of initial (Phase I) samples (m) that guarantees a desired in-control performance in terms of the EPC. These results show that m can be prohibitively large (such as 3.000 samples). As a solution to this problem, two new equations are derived here to adjust the control limits to guarantee a desired in-control performance in terms of the EPC for any given value of m. The advantage of these equations (compared to the existing adjustments methods) is that one provides exact results and the other one does not require too many computational resources to perform the calculations. A further study about the impact of these adjustments on the out-of-control (OOC) performance provides useful tables to decide the appropriate amount of data and the adjustments that corresponds to a user preferred tradeoff between the IC and OOC performances of the chart. Practical recommendations for using these findings are also provided in this research work.

The extractive activity carried out by the mangaba collectors of the municipality of Barra dos Coqueiros has been historically marked by disputes and conflicts between these representatives of the local traditional communities and the owners of lands where these workers perform a considerable part of their activity. However, even this scenario unfavorable to the social and cultural reproduction of these communities, governed by the unequal relations established in the conflict between the use and the legal ownership of the land, never endangered the continuity of the patrimonial activity of the mangaba collectors nor its perspective of permanence in the rural area of the municipality. Since the first decade of the twentieth century, however, the process of production of the area governed by financial capital, which had the construction of the Aracaju - Barra dos Coqueiros Bridge in 2006, provoked a damaging intensification of real estate speculation in the municipality In accordance with the sociometabolic logic of capitalist accumulation which, in its spatial adjustments, has appropriated vast areas of its rural space by constructing a series of real estate projects, such as closed condominiums of houses, apartments and urbanized lots The creation of large open lots areas. This process of appropriation of space by the real estate market has largely reached the way of life and work of local traditional communities, which follow a logic of work and production that depends, moreover, on extractivism in areas of which they do not have legal ownership. Thus, these social subjects have been seriously precarious with the process of urban expansion that intensively reduces the areas available for extractivism of the restinga fruits, completely compromising their autonomy from the land, and with that, also their permanence in the agrarian space Of the municipality. In another facet of state action, the municipal administration of Barra dos Coqueiros has also promoted serious impediments to the survival and permanence of the mangaba collectors of the municipality, by defining the areas of the local villages as urban perimeters, thereby imposing the collection of High rates of IPTU, which can hardly be paid by these social subjects. Thus, in multideterminations, the capitalist State establishes the proposal of urban expansion as a model of development, against which these social subjects must articulate and organize themselves in their struggle, inscribed in the universality of the expansion of capital over the peasant territories, Struggle to remain on earth, condition of life, production and autonomy. / A atividade extrativista desempenhada pelas catadoras de mangaba do município de Barra dos Coqueiros tem sido historicamente marcada por disputas e conflituosidades entre essas representantes das comunidades tradicionais locais e os proprietários de terras onde essas trabalhadoras realizam parte considerável de sua atividade. Todavia, mesmo esse cenário desfavorável à reprodução social e cultural dessas comunidades, regido pelas relações desiguais estabelecidas no conflito entre o uso e a propriedade legal da terra, nunca chegou a por em risco a continuidade da atividade patrimonial das catadoras de mangaba e tampouco sua perspectiva de permanência no espaço rural do município. Entretanto, desde a primeira década do século XX, o processo de produção do espaço regido pelo capital financeiro e que teve como estopim a construção da Ponte Aracaju – Barra dos Coqueiros no ano de 2006 tem provocado uma danosa intensificação da especulação imobiliária no município, especializada de acordo com a lógica sociometabólica da acumulação capitalista que, em seus ajustes espaciais, vem se apropriando de vastas áreas do seu espaço rural a partir da construção de uma série de empreendimentos imobiliários, como condomínios fechados de casas, de apartamentos e de lotes urbanizados além da criação de extensas áreas de loteamentos abertos. Esse processo de apropriação do espaço pelo mercado imobiliário tem atingido amplamente o modo de vida e trabalho das comunidades tradicionais locais, que seguem uma lógica de trabalho e produção que depende, sobremodo, do extrativismo em áreas das quais não detêm a propriedade legal. Dessa forma, esses sujeitos sociais tem sido seriamente precarizados com o processo de expansão urbana que reduz intensamente as áreas disponíveis para o extrativismo dos frutos da restinga, comprometendo por completo sua autonomia a partir da terra, e com isso, também sua permanência no espaço agrário do município. Em outra faceta da ação do Estado, a própria administração municipal de Barra dos Coqueiros tem também promovido sérios empecilhos à sobrevivência e à permanência das catadoras de mangaba do município, ao definir as áreas dos povoados locais como perímetros urbanos, impondo com isso a cobrança de altas taxas de IPTU, as quais dificilmente poderão ser pagas por esses sujeitos sociais. Dessa forma, em multideterminações o Estado-capital estabelece a proposta da expansão urbana como modelo de desenvolvimento, frente à qual esses sujeitos sociais precisam articular-se e organizar-se em sua luta, inscrita na universalidade da expansão do capital sobre os territórios camponeses, luta para permanecer na terra, condição de vida, trabalho e autonomia.

A comunidade internacional tem se convencido sobre a seriedade da mudança climática e a necessidade de respostas urgentes para combatê-la. No entanto, a ausência de um regime universal com metas para os principais poluidores faz com que cada país adote ações individuais de maneira descoordenada. Esse descompasso levanta preocupações sobre possíveis impactos para a competitividade e a eficácia dos esforços dos países com políticas climáticas mais ambiciosas. Com o escopo de neutralizar tais ameaças, desponta a alternativa de adoção de ajustes de carbono na fronteira para equalizar os encargos ambientais entre a indústria doméstica e as importações. Nesse contexto, a presente tese defende a criação de disciplinas internacionais para orientar o uso de ajustes de carbono em sintonia com os valores do livre comércio e da preservação do clima. Recomenda-se que as negociações internacionais sejam lideradas pelas Nações Unidas, na moldura do regime climático, porém, em estreito diálogo e cooperação com a Organização Mundial do Comércio (OMC). A partir da análise de possíveis cenários, o trabalho expressa preferência por disciplinas multilaterais. Reconhece-se, contudo, méritos em arranjos intermediários, como os instrumentos setoriais. Por fim, indica-se um roteiro sobre os principais aspectos da aplicação dos ajustes de carbono que mereceriam apreciação em plano internacional. / The international community has acknowledged the need for urgent responses to address climate change. However, in the absence of a global agreement setting binding targets for all major polluters, countries pursue individual actions in an uncoordinated fashion. Such a situation raises concerns on competitiveness impacts and on the environmental effectiveness of climate policies of most countries, especially those leading the way. As a solution to level the playing field vis-à-vis international competitors, countries evaluate the use of border carbon adjustments. Against this background, this analysis supports the design of international disciplines to guide the use of border carbon adjustments in line with the goals of free trade and climate protection. It argues that the United Nations should lead those negotiations in the framework of the climate regime, in close dialogue and cooperation with the World Trade Organization (WTO). Based on an analysis of multiple scenarios, this essay favours the adoption of multilateral disciplines. It recognizes, however, advantages in alternative approaches such as sectorial agreements. Finally, it proposes a roadmap on key aspects concerning the use of border carbon adjustments that merit consideration in the international arena.

Toute législation en matière économique se doit d’être souple et adaptée àl’évolution du monde des affaires. Le droit des sociétés OHADA, de même que celui français,n’échappe pas à ce principe. Très rigide à l’origine, et caractérisé par un ordre publicomniprésent, le droit des sociétés commerciales OHADA est gagné par le mouvement decontractualisation des sociétés, apparu en France depuis les années 1990. Le droit des contratss’est avéré un excellent moyen pour les praticiens d’apporter de la flexibilité au droit dessociétés. Les aménagements conventionnels, ou conventions sociétaires ou encore pactesd’actionnaires permettront aux associés d’adapter les règles légales sociétaires aux besoins deleurs activités économiques. Cession de titres sociaux, droit de vote, pouvoir de représentationdans la société, règlement des différends sont autant de domaines où se manifeste la libertécontractuelle des associés. Au-delà du caractère rigide du droit des sociétés français etOHADA, cette étude permet de rendre compte de l’importance de ces espaces de liberté dontdisposent les associés. Ces pactes d’actionnaires, statutaires ou extrastatutaires, devront êtreencadrés par des critères précis de validité. Aussi, l’efficacité de ces aménagements dépendraen grande partie de la sanction applicable en cas d’inexécution par une des parties de sesobligations. Le dynamisme de la pratique et de la jurisprudence française permettrad’éprouver les solutions posées par le législateur OHADA en la matière. Cette étude participeainsi de l’élaboration d’un régime juridique adapté, permettant de sécuriser ces aménagementsconventionnels, signe d’une contractualisation du droit des société / Any legislation concerning economic matters is expected to be flexible and adaptedto the evolution of business. Company law in the OHADA (Harmonizing Business Law inAfrica Organization) as well as French company law, cannot be excluded from this principal.Although it was very strict to begin with, and characterized by omnipresent public order,company law in the OHADA was caught up by the contractualization movement whichappeared in France in the 1990s. Contract law turned out to be a perfect means forpractitioners to bring flexibility to company law. Contracting adjustments, companyconventions or even shareholder agreements enable shareholders to adapt their legal companyrules to their economic needs. Transferring titles, voting partners, ensuring the power ofrepresentation inside the company, or settling disagreements, are some examples amongst thevariety of situations where the contracting freedom of partners can be seen. Despite therigorous characteristic of French and OHADA company law, this study puts forward theimportance of spaces of freedom that partners can use. These shareholders agreements, eitherstatutory or extra statutory, will be dependent on precise validity criteria. Consequently, theefficiency of these adjustments will mainly depend on the sanction implemented when one ofthe parties does not execute the required obligation. The strength of both the practice andFrench case law will enable to test the proposals set down by the OHADA legislator.Therefore this study will contribute to the development of an adapted judicial system whichwill permit to secure these contracting agreements, as signs of the contractualization ofcompany law

Magister Legum - LLM

The accessibility of workplace is fundamental for people with physical disabilities work performance. Occupational therapists, members of an interprofessional rehabilitation team, deal with factors of physical environment. They are able to evaluate workplace and make recommendations how to remove identified barriers. However, no appropriate tools were found in the available literature for detailed evaluation of work environment of people with physical disabilities in the Czech Republic. The tools found are described in the theoretical part of the thesis. Therefore the first aim of the thesis was to create a pilot version of new czech tool for work environment evaluation called "ERGOHoP-P" (Occupational Therapy Work Environment Evaluation) intended for occupational therapists. The second aim was to create a draft of some chosen chapters of technological clinical recommended procedure of physical work environment evaluation by an occupational therapist and selection of suitable facilitators for people with physical disability. Both aims were fulfilled. The process of administration was tested by three occupational therapists during the creation of the tool ERGOHoP-P. It was found that they differ from the author's results from "assessment according to legislation" in 3-6% and in 4-10% in "functional...

The main objective of this thesis is to examine in detail the area of exchange differences in accordance to czech generally accepted accounting principles, in accordance with International Financial Reporting Standards IFRS/IAS and in accordance with Generally Accepted Accounting Principles US GAAP. Initially, the thesis describes the general definition of foreign currency accounts. Then follows the accounting of exchange differences according to czech accepted accounting principles, including the choice of exchange rate specified for the translation of foreign currency statements. The other part of this thesis is focused on exchange differences in accordance with IFRS. Very close accounting approach is US GAAP, whose view of exchange differences describes another part. Finally, I deal with comparing all three accounting systems with emphasis on their differences in exchange differences.

The topic of this thesis is issue of profit or loss in a company. First, we discuss a theoretical ways of defining and measuring profit or loss. In addition, attention will focus on the profit and loss statement and analysis of some of its items. Part of the thesis also deals with the taxation and profit distribution in the various business entities. In conclusion, the thesis analyzes profit or loss in a particular company.

Dans l'industrie bancaire, plusieurs études ont montré l'existence de la gestion du ratio de solvabilité. Toutefois, elles se sont focalisées pour l'essentiel sur la manipulation des provisions et avancent généralement que la gestion du ratio de solvabilité est mise en œuvre en vue d'éviter les coûts réglementaires associés à un ratio inférieur au seuil minimum. Notre thèse examine la pratique de gestion du ratio de solvabilité à travers les ajustements prudentiels qui sont des retraitements que la banque doit opérer pour passer des fonds propres comptables aux fonds propres réglementaires. Les ajustements prudentiels sont composés de déductions et de filtres prudentiels destinés à atténuer l'impact de la volatilité des fonds propres induite par la juste valeur liée à l'application des IFRS. Adoptant une démarche diachronique et une approche instrumentale, l'étude se base sur un échantillon de banques européennes et utilise des méthodes de régression par données de panel, ainsi que des tests de robustesse tels que le bootstrap et la régression quantile. Le principal apport de cette thèse est de montrer que la transformation de l'information comptable en information réglementaire passe par les ajustements prudentiels qui constituent un pont sur lequel une gestion opportuniste du ratio de solvabilité peut être effectuée à travers des variables relatives à la qualité du capital et à la performance opérationnelle de la banque. L'étude montre que la gestion du capital n'est pas l'exclusivité des banques présentant un ratio faible. Enfin, elle permet de ne plus considérer le ratio de solvabilité comme une boîte noire et de l'examiner à travers ses composantes. / Through Earnings Management practices applied to banking industry, several studies have shown existence of Capital Adequacy Ratio Management (CARM). However, they are mainly focused on loss loan provision (LLP) manipulation's and suppose that Capital adequacy ratio management motivation is to reduce regulatory costs imposed when the bank's capital adequacy ratio falls below the minimum. This thesis deals with the possibilities of banks to manage the regulatory ratio via the prudential adjustments, which are corrections made to equity items in the statement of financial position, to safeguard the quality of the supervisory capital and to reduce potential volatility induced by fair value accounting (application of IFRS). Adopting diachronic and instrumental approaches, the study is based on a sample of European banks and uses regression methods by panel data and bootstrap and quantile regression as post estimation and robustness tests. The main contribution of this thesis is to show that the necessary transformation of accounting information into regulatory information by prudential adjustments constitutes a bridge on which a timely CARM could be carried out through variables relating to the quality of the capital and the operational performance of the bank. Furthermore, the results show that CARM is not exclusively dedicated to banks with ratio close to minimum. Finally the results make possible to no longer consider the capital adequacy ratio as a black box and to examine it through its components.

Bakgrunden till studien är att forskning kring elever med språkstörning i matematikundervisningen ärbegränsad. Den lilla forskning som finns är mest internationell. Syftet är att vi vill bidra med en inblick ivilka svårigheter som kan uppstå och hur matematikundervisningen kan utformas för elever medspråkstörning, på lågstadiet och mellanstadiet. Det är en kvalitativ studie, som gjordes medsemistrukturerade intervjuer. Urvalet är begränsat, endast nio speciallärare med inriktning motmatematikutveckling deltog. Det teoretiska ramverket utgår från den sociokulturella teorin medmedierande verktyg och den didaktiska teorin med hur undervisning kan ske. Vi analyserar resultatetmed utgångspunkt i de specialpedagogiska perspektiven, kategoriskt och relationellt perspektiv. Studiens resultat visar att samtliga speciallärare upplever att det är språket som ställer till det för elevermed språkstörning i matematik. Det är främst matematiska begrepp och kommunikation påmatematiklektioner som framkommer i intervjuerna. Kartläggningen utgör grunden när speciallärarnagör individuella anpassningar. Många speciallärare har enskild undervisning med eleverna medspråkstörning då de arbetar med begreppsbildning och använder det medierande verktyget konkretmaterial. Detta ska leda fram till att eleven med språkstörning ska kunna delta i klassundervisningen.Slutsatsen av studien visar att det finns behov av att kunskaperna kring elever med språkstörning imatematik ökar. Vid speciallärarutbildningen behöver språkutveckling och sambandet mellan språk ochmatematik ingå. Vi anser att kommunerna bör ha personal med kompetens om språkstörning ditspeciallärarna kan vända sig vid behov. / The basis of our study is that research on mathematics education for pupils with DLD, DevelopmentalLanguage Disorder is limited. The research which does exist is predominantly international. Thepurpose of our study is to offer insight in difficulties which may arise and how mathematical educationmay be designed for pupils in grades 1-6 with DLD. This is a qualitative study based on semi-structuredinterviews. The selection has been limited, only nine special education teachers, specializing inmathematical development, took part. Our results are analyzed from a special educational viewpoint,categorical and relational. The results of our study show that every one of the special education teachers feel that language is anissue for pupils with DLD in mathematics. The main issues, which come up in the interviews, are to dowith concept and communication within mathematics. Mapping makes up the basis for the adaptationsspecial education teachers do. Many special education teachers utilize individual teaching for pupils withDLD, when they work on conceptualization, using the mediating tool physical material. This is meant tolead to the pupil with DLD being able to take part in class teaching.Our conclusion is that there exists a need to increase knowledge on mathematical education for pupilswith DLD. Language development and the link between language and mathematics, needs to beincluded in the training of special education teachers. It is our opinion that municipalities require skilledstaff with knowledge of DLD, to whom special education teachers may turn when needed.