This thesis deals with accounting issue regarding the rules for accounting and reporting. The fundamental part is a characteristic of generally accepted accounting principles, their forming and importance in the international financial scale. The aim of the thesis is to describe the process and conditions of the development of these principles and illustrate the impact of breaching of selected fundamental assumptions on the financial statements.

Submitted by Irene Nascimento (irene.kessia@ufpe.br) on 2017-01-16T18:07:59Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Isabele Tese versão biblioteca.compressed.pdf: 13790455 bytes, checksum: 20899ade48732c7559800742c7315e84 (MD5) / Made available in DSpace on 2017-01-16T18:07:59Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Isabele Tese versão biblioteca.compressed.pdf: 13790455 bytes, checksum: 20899ade48732c7559800742c7315e84 (MD5) Previous issue date: 2016-06-30 / A tese elabora novos fundamentos para a teoria jurídica do salário, a partir da problematização e refutação das diversas concepções analíticas que reduzem o salário àquela dúplice perspectiva traçada pela doutrina clássica: a subordinação da força do trabalho ao capital e a compra e venda da força de trabalho. Na primeira parte, traça as visões da economia política clássica, da teoria marxista e da doutrina da igreja sobre o salário. Na segunda, narra as concepções sedimentadas pela teoria jurídico-trabalhista tradicional acerca do tema, além daquelas acolhidas pela OIT, a União Européia, o MERCOSUL, as normas internacionais e a posição da autora sobre o trabalho subordinado como objeto do direito o trabalho. Uma vez percorridas essas diretrizes, o estudo, na terceira parte, demonstra como a teoria jurídico-trabalhista crítica e as teorias sócias vêm salário, em meio a uma sociedade do trabalho em crise. Em seguida, enquadra as metamorfoses do trabalho em termos de dualização do assalariado, das evidências empíricas e do corte analítico que cuidam de redimensionar a crise o trabalho e do salário. Com base na Economia Solidária, na Renda Universal Garantida, na Teoria do Decrescimento e lançando mão de três princípios formulados pelo professor Everaldo Gaspar Andrade, a autora da tese expõe a sua proposta para reconfiguração da teoria jurídica do salário, com base na inversão da perspectiva salário patamar mínimo de sobrevivência para salário Condições Civilizatórias de Existência. Por fim, apresenta os nos seguintes pressupostos do salário: fontes, denominações, conceito, classificação, natureza jurídica e princípios. / This thesis draws up new grounds for the legal theory of wage composition, having its starting point at the questioning and refutation of various analytical concepts that reduce the salary to a dual perspective outlined by the classical doctrine: the subordination of the labor force to capital and the purchase and sale of labor power. The first part outlines the views of classical political economy, Marxist theory and the church doctrine of wages. The second narrates the views sedimented by traditional legal-labor theory on the subject, in addition to those accepted by the ILO, the European Union, Mercosur, international standards and the position of the author on the subordinate work as the object of labour law. Once covered these guidelines, the third part of the study shows how the legal-labor theory and critical members theories have earnings, amid a labor society in crisis. Then, fits the metamorphoses of the work in terms of dualization of wage, of the empirical evidence and of the analytical cut that resizes the crisis work and salary. Based on Solidarity Economy in Guaranteed Universal Income in ingrowth theory and making use of three principles formulated by Professor Everaldo Gaspar Andrade, the author of the thesis presents its proposal for reconfiguration of the legal theory of salary, based on the inversion of perspective wage minimum survival level for salary conditions civilizing Existence. Finally, it presents the following assumptions salary: sources, denominations, concept, classification, legal principles and nature.

In this paper we study the occurrences of outdoor vehicle fires recorded by the Swedish Civil Contingencies Agency (MSB) for the period 1998-2019, and build static panel data models to predict future occurrences of fire in Stockholm County. Through comparing the performance of different models, we look at the effect of different distributional assumptions for the dependent variable on predictive performance. Our study concludes that treating the dependent variable as continuous does not hamper performance, with the exception of models meant to predict more uncommon occurrences of fire. Furthermore, we find that assuming that the dependent variable follows a Negative Binomial Distribution, rather than a Poisson Distribution, does not lead to substantial gains in performance, even in cases of overdispersion. Finally, we notice a slight increase in the number of vehicle fires shown in the data, and reflect on whether this could be related to the increased population size.

Dans cette thèse, nous étudions les preuves à divulgation nulle de connaissance, une primitive cryptographique permettant de prouver une assertion en ne révélant rien de plus que sa véracité, et leurs applications au calcul sécurisé. Nous introduisons tout d’abord un nouveau type de preuves à divulgation nulle, appelées arguments implicites à divulgation nulle, intermédiaire entre deux notions existantes, les preuves interactives et les preuves non interactives à divulgation nulle. Cette nouvelle notion permet d’obtenir les mêmes bénéfices en terme d’efficacité que les preuves non-interactives dans le contexte de la construction de protocoles de calcul sécurisé faiblement interactifs, mais peut être instanciée à partir des mêmes hypothèses cryptographiques que les preuves interactives, permettant d’obtenir de meilleures garanties d’efficacité et de sécurité. Dans un second temps, nous revisitons un système de preuves à divulgation nulle de connaissance qui est particulièrement utile dans le cadre de protocoles de calcul sécurisé manipulant des nombres entiers, et nous démontrons que son analyse de sécurité classique peut être améliorée pour faire reposer ce système de preuve sur une hypothèse plus standard et mieux connue. Enfin, nous introduisons une nouvelle méthode de construction de systèmes de preuves à divulgation nulle sur les entiers, qui représente une amélioration par rapport aux méthodes existantes, tout particulièrement dans un modèle de type client-serveur, où un client à faible puissance de calcul participe à un protocole de calcul sécurisé avec un serveur à forte puissance de calcul. / In this thesis, we study zero-knowledge proofs, a cryptographic primitive that allows to prove a statement while yielding nothing beyond its truth, and their applications to secure computation. Specifically, we first introduce a new type of zero-knowledge proofs, called implicit zero-knowledge arguments, that stands between two existing notions, interactive zeroknowledge proofs and non-interactive zero-knowledge proofs. Our new notion provides the same efficiency benefits than the latter when used to design roundefficient secure computation protocols, but it can be built from essentially the same cryptographic assumptions than the former, which allows to get improved efficiency and security guarantees. Second, we revisit a zero-knowledge proof system that is particularly useful for secure computation protocols manipulating integers, and show that the known security analysis can be improved to base the proof system on a more wellstudied assumption. Eventually, we introduce a new method to build zero-knowledge proof systems over the integers, which particularly improves over existing methods in a client-server model, where a weak client executes a secure computation protocol with a powerful server.

This work solves the problems with taking care of capital goods in the firm Komponenty, a. s. The work is elaborated from the analysis of present situation in the firm, the heed is oriented to the most important areas, especially the organisation and maintenance activity and taking care of assets. The result of the performed analysis is identification of bad spots. Proposal is submitted in the second part of the work in order to solve the problems found by performing the work. At the end economical evaluation of the proposal and statement of assumptions for the applications of the extended work result to firm use is performed.

This study aims to examine how professionalization and commercializationinfluence the culture of the organization in a non-profit association. The studyobject is the elite preparatory activity in a sports organization. Therespondents in this study consist of head coaches, coaches and leaders inmanagerial positions who together have contributed to empirical material inthe form of qualitative data. The results were then analyzed out of Schein'stheory of organizational culture and the three cultural levels. The conclusionstated that artifacts and espoused values were identifiable in theorganizational culture based on Schein's theory. However, the underlyingassumptions were more difficult to understand. A connection that indicates aprofessionalization and commercialization of the non-profit activity could bepointed out.

The daunting challenge that faces South African business is to redress the inequalities of past discrimination and to develop to its maximum the potential of every team member while remaining competitive. Some of the key challenges include creating a supportive and attractive work environment that's inclusive of diversity, staff retention and an organisational culture that will leverage diversity. The case study organisation faced similar challenges. In order to understand the dynamics a diversity workshop was designed and consulted from a systems psychodynamic paradigm. The primary task of the Diversity Workshop was to provide opportunities for members to study and learn about intrapersonal, interpersonal and inter group relationships in relation to diversity behaviour in the workplace. 50 participants attended the workshop and 22 participants completed the questionnaire. The content was analysed and themes from a psychodynamic stance identified. The overall objective of the workshop was met as it made unconscious behaviour visible, allowed participants to reflect, facilitated dialogue and enabled transfer of learning to the workplace. This approach allowed groups to move from basic assumptions to task oriented behaviour. / Industrial and Organisational Psychology / M. Com. (Industrial Psychology)

For racial minority faculty, racism is associated with adverse outcomes, including poor job satisfaction and less motivation, which may lead faculty to leave the teaching profession. It is unknown what relationships, if any, exist among perceived racial microaggression, job satisfaction, and employee motivation among African American (AA) faculty and other faculty of color in colleges and universities in the southeastern United States. Critical race theory provided a framework to investigate the relationship of perceived racial microaggressions toward AA faculty and other faculty of color with motivation and job satisfaction. This study involved a correlational design using multiple linear regressions to determine the relationships between the variables in a sample of 42 AA faculty and other faculty of color. In the multiple linear regression analysis, the predictor variables were 6 microaggression subscales (assumptions of inferiority, second-class citizen and assumption of criminality, microinvalidations, exoticization/assumptions of similarity, environmental microaggressions, and workplace and school micro-aggressions). The outcome variables were employee motivation and job satisfaction. The results of the analysis indicated no significant relationships between perceived level of microaggressions and job satisfaction or between perceived level of microaggressions and employee motivation. To determine possible bivariate relationships, Pearson's correlations were performed. Assumptions of inferiority and microinvalidations were negatively correlated with job satisfaction, which suggests that when examined in isolation, higher assumptions of inferiority and microinvalidations were associated with lower levels of job satisfaction. Implications for positive social change pertain to ways that oppression and racism can be eliminated in colleges and universities.

[pt] A presente dissertação tem como objeto o estudo do silêncio previsto no artigo 111 do Código Civil de 2002, isto é, o silêncio enquanto comportamento apto a qualificar manifestação de vontade para o negócio jurídico, segundo seus pressupostos legais. Diz o referido artigo que [o] silêncio importa anuência, quando as circunstâncias ou os usos o autorizarem, e não for necessária a declaração de vontade expressa. Sendo assim, este trabalho, limitado ao âmbito do Direito Civil brasileiro, procura estabelecer, com clareza, quais são os pressupostos de aplicação do silêncio enquanto instituto jurídico, à luz da norma que orienta a sua interpretação no caso concreto. O trabalho parte da análise de dois julgados do Superior Tribunal de Justiça, que mencionam o artigo 111 do Código Civil de 2002, sem, contudo, observar os aspectos fundamentais do instituto. Em seguida, o texto se volta para a investigação dos significados dos silêncios mencionados nos Códigos Civis de 1916 e 2002, procurando discernir o seu conteúdo normativo, passando, ato contínuo, para a análise da importante obra desenvolvida por Miguel Maria de Serpa Lopes, jurista brasileiro que mais aprofundou os estudos sobre o silêncio no Direito Civil, em 1937. Na sequência, o texto procura estabelecer dogmaticamente as premissas sobre as quais opera a manifestação de vontade por meio do silêncio, para qualificá-lo, estabelecendo seu melhor termo e sugerindo identidade própria para sua forma. Após, portanto, definir o que é o silêncio previsto no artigo 111 do Código Civil de 2002, este trabalho se propõe a estabelecer o que ele não é, ou seja, cuida de discernir o silêncio de outros institutos comportamentais (i.e. reserva mental, boa-fé objetiva, nemo potest venire contra factum proprium, suppressio e abuso do direito), ocasião em que são citadas diversas decisões judiciais para ilustrar como os tribunais confundem o silêncio previsto no artigo 111 do Código Civil com outras figuras de Direito Civil. Por fim, esta dissertação esclarece o conteúdo dos pressupostos necessários à qualificação do silêncio enquanto comportamento apto a manifestar vontade, para que o intérprete possa, mediante os corretos instrumentos, valer-se da norma específica com tanta história, notadamente relevante para os negócios jurídicos. / [en] The objective of this master thesis is to analyze the meaning of the party s silence under the article 111 of the Brazilian Civil Code of 2002; i.e., silence as a behavior capable of qualifying an expression of a party s will for a legal transaction, considering the legal requirements applicable thereto. The aforementioned article states that [t]he silence implies consent, when circumstances or habits and customs authorize it, and an express declaration of will is not necessary. Therefore, this work, limited to the scope of Brazilian Civil Code, seeks to clearly establish what are the assumptions for the application of silence as a legal institute, according to the legal norm that guides its interpretation in the specific case. The thesis departs from the analysis of two cases ruled by the Superior Court of Justice, in which article 111 of the Civil Code of 2002, was mentioned without observing its essential aspects. Following that, the thesis investigates the meanings of the silence element provided for in the Civil Codes of 1916 and 2002, discerning its normative content. Then, it reviews the literature of Miguel Maria de Serpa Lopes, a brazilian jurist who has developed the most complete study on meaning of silence in Civil Law, in 1937. Subsequently, the text seeks to dogmatically establish the premises to qualify the expression of will through silence, establishing its best terms and suggesting its own identity for its form. After defining the true meaning of silence provided for in article 111 of the Civil Code of 2002, this work proposes to distinguish the silence from other behavioral doctrines (i.e. mental reserve, good faith, nemo potest venire contra factum proprium, suppressio and abuse of law). In this context, several court decisions are mentioned to illustrate how the courts confuse the silence doctrine set forth in article 111 of the Civil Code with other figures of Civil Law. Finally, this dissertation clarifies the content of the assumptions necessary for the qualification of silence as a behavior capable of expressing will, to make the specific norm useful in practice.

This research deals with organisation culture in the Chemical Industry, with specific reference to the culture in Gas Production. In the literature survey, the concept 'organisation culture' is studied theoretically from the perspective of Burke and Litwin. Theoretically, differences may occur between the current and desired organisation culture, between divisions and between levels of authority. The conclusion is drawn that culture change involves the whole organisation. In the empirical investigation, the Organisation Culture Index is applied to 36 employees at management level and 138 at employee level. The empirical findings show that there are significant differences. The empirical findings therefore support the theoretical findings that a single culture does not always exist in an organisation. This research also confirms that the culture in this organisation may not be appropriate for the present era. / Hierdie navorsing ondersoek organisasiekultuur in die Chemiese Bedryf, met spesifieke verwysing na die kultuur in Gasproduksie. In die literatuuroorsig word die konsep "organisasiekultuur" teoreties vanuit Burke en Litwin se perspektief beskou. Teoreties kan verskille in organisasiekultuur tussen die huidige en die verlangde organisasiekultuur, tussen afdelings en tussen gesagsvlakke voorkom. Die afleiding word gemaak dat kultuurverandering die totale organisasie betrek. In die empiriese ondersoek word die Organisasiekultuurindeks op 36 werknemers van die bestuursgroep en 138 van die werknemersgroep toegepas. Uit die empiriese bevindinge blyk dit dat daar betekenisvolle verskille in organisasiekultuur voorkom. Die empiriese bevindinge steun die teoretiese bevindinge dat daar nie altyd sprake is van 'n enkele kultuur in 'n organisasie nie. Daar word ook vasgestel dat hierdie organisasie se organisasiekultuur nie toespaslik is vir die huidige era nie. / Industrial & Organisational Psychology / M. Com. (Industrial and Organisational Psychology)