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)

The education reform efforts in Botswana have focused predominantly on teacher preparation, recruitment and compensation. Recruitment efforts have resulted in a significant number of expatriates working with indigenous teachers in many schools. However, as the schools are currently upgraded and restructured, the quality of the working relationships forged between indigenous and expatriate teachers represents one vital aspect in the reform effort that has gone almost unattended. Many teachers have become dissatisfied and concerned about these relationships, despite compensation and preparation. A decisive first step in attending to these relationships lies in understanding how they develop. The aim of this exploratory study was to identify and describe factors related to the development of working relationships between indigenous and expatriate teachers and illustrate how those factors contribute to the development of these relationships. The study employed a micropolitical perspective and through phenomenological interviews, observation and document analysis, indicated that cultural differences in language and communication, regard for time, handling of student discipline, work ethics and professionalism along with ambiguity and uncertainty, professional and interpersonal obligations, indigenous to expatriate teacher ratio and the interplay of micropolitics are related to the development of these relationships. Results, however, are specific to one school context and should not be generalized. The study recommends management strategies such as provision of programmes for cultural exchange, communication mode standardization, a dean of discipline system, faculty building and further research to redress the situation. / Further Teacher Education / M.Ed.

Systematic Theology, like all other disciplines, are subject to basic assumptions about its first principles, which is determinant for the way the discipline understands itself and does its work. The consequential perception the discipline has of knowledge acquisition and method of research in turn determines its interpretation of the knowledge acquired. The three areas of understanding (metaphysical assumptions, epistemological theories and ethical praxis) together form a cycle that builds the basis of a paradigm. Paradigms are continually present and are by nature developmental. The development from the macro-, to the messo-, and micro-levels in the structure of a paradigm is described through the three areas of understanding, providing a method for analysing paradigms. Using a developmental method of observation (affective awareness), analysis (ontological way of understanding), theorising (a different way of thinking) and application (ethical responsible living) suggests a fundamental reconsideration of the task of all disciplines, including systematic theology. / Systematic Theology & Theological Ethics / M. Th.(Systematic Theology)

Made available in DSpace on 2016-04-26T20:21:09Z (GMT). No. of bitstreams: 1 Aldo Augusto Martinez Neto.pdf: 757911 bytes, checksum: 1c69678c8e3179bcd8642b3584bfe737 (MD5) Previous issue date: 2012-09-18 / The overcoming of legal positivism, as well as recognition of the normative force of the Constitution of the Federative Republic of Brazil, led the incidence of human rights in private relations, among them labor relations with emphasis on employment agreement. As employees and employers are both holders of human rights, there are situations in which it checks for collision between the opposing fundamental rights. In order to solve the contradiction of human rights it is necessary to apply the principle of proportionality (adequacy, necessity and proportionality in the strict sense). We applied the principle of proportionality to reexamine the assumptions of non-compete clause to be effective after employment agreement termination in view of the collision between employees‟ human rights of freedom of work and employer's human rights of property. Applying the principle of proportionality it is possible to conclude that non-competition clause is in compliance with Brazilian labor legislation if the agreement observes the following assumptions: (i) justification for the restriction cause, (ii) temporal and geographical limitations, (iii) description of the activities and constraint of the object and (iv) financial compensation / A superação do positivismo jurídico, bem como o reconhecimento da força normativa da Constituição da República Federativa do Brasil (CRFB), propiciaram a incidência dos direitos fundamentais nas relações privadas, dentre elas as relações trabalhistas, com ênfase no contrato individual do trabalho. Como empregados e empregadores são ambos titulares de direitos fundamentais, há situações em que se verifica a existência de colisão entre os direitos fundamentais opostos. Para solucionar esta antinomia de direitos fundamentais recorre-se ao princípio da proporcionalidade (adequação, necessidade e proporcionalidade em sentido estrito). Aplicou-se o princípio da proporcionalidade para examinar os pressupostos de licitude da cláusula de não concorrência com vigência após o encerramento do contrato individual do trabalho em vistas à colisão entre os direitos fundamentais de liberdade de trabalho do empregado e de propriedade do empregador. Através do princípio da proporcionalidade chega-se à conclusão da licitude da cláusula de não concorrência desde que observados os seguintes pressupostos: (i) motivação da restrição, (ii) limitação temporal e geográfica, (iii) descrição das atividades objeto da restrição e (iv) compensação financeira

Made available in DSpace on 2016-04-26T20:23:38Z (GMT). No. of bitstreams: 1 Marcela Cunha Guimaraes.pdf: 2205588 bytes, checksum: 51490e34dd34f8268a19e00e89d82668 (MD5) Previous issue date: 2015-03-13 / This paper, by using theory and pragmatism, aims to verify the elements and assumptions to the valid issuance of the administrative taxation act whilst normative source based on profound analysis of concrete scenarios widely discussed among Brazilian Courts of Justice and the administrative sphere. The inexistence of such elements shall cause the taxation act s own inexistence. Among these elements, we may highlight the subject, form, content and publicity. Such taxation act can exist, however its validity and effectiveness could be compromised due to the existence of deformities related to the subject, form, procedure, cause, motive and purpose. Following all guidelines herein mentioned, such deformity shall imply non validity or taxation act validity reestablished. Thus, the present paper intends not only refer to the deformities related to the taxation act, but also clarify the premises related to the limits on the revision of such taxation act, mainly in regard to the statutory period predicted on art. 173, II, from the Brazilian National Tax Code / O presente trabalho, utilizando o método teórico e pragmático, tem como objetivo verificar os elementos e pressupostos para válida expedição do ato administrativo de lançamento enquanto fonte normativa, com base em profunda análise de casos concretos, amplamente debatidos no Poder Judiciário e nos órgãos administrativos de julgamento. A inexistência dos elementos surtirá como consequência a própria inexistência do ato de lançamento. Como elementos, destacam-se sujeito, forma, conteúdo e publicidade. Diversamente, tal lançamento poderá existir, mas poderá ter sua validade e eficácia comprometidas, ante a existência de vícios relativos ao sujeito, forma, procedimento, causa, motivo e finalidade. Conforme diretrizes expostas na tese, tais vícios implicarão invalidação ou convalidação do lançamento. Indo além, esse trabalho terá por escopo não só versar sobre os vícios atinentes ao lançamento tributário, como também estabelecer premissas acerca dos limites da revisão do lançamento, notadamente no que diz respeito ao prazo decadencial previsto no artigo 173, II, do Código Tributário Nacional

1 Civil-law liability arises upon the provision of health services Abstract This diploma thesis aims to analyze in detail the civil-law liability arising out of the provision of health services; special focus is drawn to non-pecuniary damage to health and life of the patient and non-pecuniary damage of the close persons during the provision of health services by the breach of duties of the doctor, including ways and extent of compensation sustained harm. The thesis explains the current legal framework within which civil-law liability for the provision of health sevices is assessed, with individual references to the previous legal acts (i.e. the 1964 Civil Code and the Decree on compensation of non-pecuniary damage). The changes and weaknesses of the current legal framework are pointed out. The thesis comprises of an introduction, five main chapters and a conclusion. First and second chapters delimitate the issue at hand, introduce elementary terms important for the field [of civil-law liability for the provision of health services], and sources of law and shed light onto the relationship between the two key legal acts governing the provision of health services, that being the Civil Code and the Act on Provision of Helath Services. The substance of human life and health as two individual personal rights is...

1 Civil-law liability arises upon the provision of health services Abstract This diploma thesis aims to analyze in detail the civil-law liability arising out of the provision of health services; special focus is drawn to non-pecuniary damage to health and life of the patient and non-pecuniary damage of the close persons during the provision of health services by the breach of duties of the doctor, including ways and extent of compensation sustained harm. The thesis explains the current legal framework within which civil-law liability for the provision of health sevices is assessed, with individual references to the previous legal acts (i.e. the 1964 Civil Code and the Decree on compensation of non-pecuniary damage). The changes and weaknesses of the current legal framework are pointed out. The thesis comprises of an introduction, five main chapters and a conclusion. First and second chapters delimitate the issue at hand, introduce elementary terms important for the field [of civil-law liability for the provision of health services], and sources of law and shed light onto the relationship between the two key legal acts governing the provision of health services, that being the Civil Code and the Act on Provision of Helath Services. The substance of human life and health as two individual personal rights is...

Abstract Authors:Stefan Harrå and Magnus Björk Advisor: Markku Penttinen Title: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed. Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others. Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change. There are quantitative elements to a greater depth by examining the annual reports, discount and deferred pension liabilities of the various companies. The approach is exploratory as it is a qualitative study and there was little knowledge of the subject before the work of it started. Therefore, a study of literature, regulations and previous research before the empirical study. This made it possible to gain a broader understanding of the subject and to shape relevant and essential interview questions. Conclusions: The conclusion shows that the largest accounting consequences for the companies in the study in conjunction with the change is that the unrecognized actuarial gains and losses will now be covered by equity and that the expected return on plan assets is based on the discount rate. The study also shows that it is the discount rate which is considered the most important parameter that the companies are looking at in the actuarial assumption. The conclusion also provides a shared sense of the true and fair picture of the companies after the revised IAS 19. Suggestions for further research: That after 2013 to study how the actual result of this rule change did this compare to the expected. Look at the problem of determining the discount rate. How will the IASB look at it if more and more begin to deviate from the standard? Keywords: "IAS 19", "IAS 19 revised", "corridor method", "pension accounting", "pension liabilities", "defined contribution plans", "actuarial assumptions", "actuarial gains and losses" and "discount rate".

退休金的會計處理原本即具複雜性，加上最近退休金制度的變革，形成退休金會計獨特且豐富的情境背景，提供了許多的研究機會。本論文包含三個與退休金會計相關之議題；其中第一個議題是「勞工退休金新制之股價效應」；第二個議題是「退休金精算假設選用之誘因」；第三個議題是「退休金精算假設選用之價值攸關性」。三個議題均以效率市場假說為基礎，針對勞工退休金新制之實施與退休金精算假設之選用，分別深入探討其與股價之關聯性。 首先，本論文第一個議題探討勞退新制之股價效應。事件日股票報酬與公司特質的關聯分析，雖然部分的實證結果不顯著，然而部分的證據顯示，勞退新制公布實施時，公司股票報酬與退休金提撥不足程度、員工平均服務年資、退休金提撥率、退休金成率等公司特質具有關聯性，隱含資本市場在某種程度上，似乎可以依據勞退新制對公司不同之衝擊程度，反映於公司股票報酬。 其次，本論文第二個議題探討退休金精算假設選用之誘因。實證的結果顯示，我國上市上櫃公司精算假設選用的橫斷面差異，可能源於債務契約、提撥不足之成本以及損益平穩化等誘因。最後，本論文第三個議題探討退休金精算假設選用之價值攸關性。實證結果顯示，退休金精算假設選用具價值攸關性，投資人對公司選用精算假設保守程度有所評價，對於裁量性 (隱藏的) 預計給付義務亦有所反映，似乎適當地根據精算假設選用對於預計給付義務之影響幅度來調整對公司之評價，隱含資本市場並未功能性固著於報導的退休金義務。 / There are three essays in this dissertation. The first essay examines the impact on equity prices of the Promulgation of Labor Pension Act. Evidence reported in the paper shows that negative abnormal returns are most pronounced for firms with large underfunded level of pension plan, firms with little average years of employment, firms with low contribution ratio, and firms with low pension cost ratio. The second essay explains the cross-sectional variation in firms’ selected actuarial assumptions (rate of increase in compensation and discount rate) used to measure the projected benefit obligation (PBO). Evidence shows that firms with relatively larger debt ratio, larger underfunded level of pension plan, and larger decline in earnings tend to select more aggressive (obligation-reducing) estimation parameters. The last essay studies the association between actuarial assumptions and firm value. The results indicate that firm value is lower, conditional on the reported PBO, for firms that use higher discount rates and lower rate of increase in compensation. This is consistent with investors seeing through managers’ opportunistic choices of obligation reducing assumptions. The evidence suggests that the stock market does not fixate on reported PBO numbers, but properly appreciates the value relevance of the discretionary component of the PBO.

Conselho Nacional de Desenvolvimento Científico e Tecnológico / CHAPTER II: The standardization of inter-laboratory results of germination test of forest species seeds requires that the methods be robust and subject to low variability. Therefore, the objective was to compare and discuss different forms of the coefficient of variation for normal seedlings in the method validation process for testing germination of seeds of 20 species of the Fabaceae family. Coefficients of variation for the experiment by lot and by laboratory were calculated for normal seedlings from the statistical analysis of method validations. For normal seedlings of 20 Brazilian forest species, the coefficients of variation were low (up to 9.84%), to average (up to 17.66%), contrary to expectations due to high genetic variability in these barely improved species. The increase of the coefficient is not related to treatment for breaking dormancy, but it grows as the lot quality decreases. The high coefficients by laboratory, overestimated by the lot effect, are uniform indicating that the methods are repeatable. The coefficient is not an indicator capable of predicting the heterogeneity of model variance. As normal distribution models random events, randomness is present in the validation process of the 20 forest species of the Fabaceae family. CHAPTER III: There are many treatments to overcome dormancy. However, descriptions of the consequences of these methods in seedling development are scarce. Because of the relevance of Fabaceae family in the context of dormancy seeds, seedlings and seeds of 10 forest species were evaluated quantitatively and qualitatively as to damage and infections caused by invasive treatments. Scarification, cutting and preheat methods were applied to seeds. They were then sampled was arranged in germitest, forming rolls distributed in a germination boxes under continuous fluorescent white light at 25 °C. Root protrusion used as the sole criterion, overestimates the efficiency of germination treatments to overcome dormancy. Scarification and cutting are efficient for Enterolobium contortisiliquum, Parkia pendula, Senna multijuga and Senna macranthera seeds, as well as cutting for Mimosa caesalpiniaefolia seeds. However, they are inefficient for Dimorphandra mollis and Enterolobium maximum because of the increase in the percentage of infected seedlings, and to Stryphnodendron adstringens, for dead seeds. The high percentage of damaged seedlings of Erythrina velutina and Erythrina speciosa cannot be attributed solely to treatment, because without pretreatment the root system gets strapped, forming a loop. The preheat treatment is inefficient because it results in a high percentage of hard seeds remaining. / CAPÍTULO II: A uniformização dos resultados inter laboratoriais de testes de germinação de sementes de espécies florestais exige que os métodos sejam robustos e sujeitos à baixa variabilidade. Assim, o objetivo foi comparar e discutir as diferentes formas de cálculo do coeficiente de variação para plântulas normais do processo de validação de métodos para teste de germinação de sementes de 20 espécies da família Fabaceae. Os experimentos de germinação de sementes para todas as espécies incluindo tratamentos pré-germinativos, tempos de contagem, substrato, temperatura e fotoperíodo foram validados com base no Manual de Validação da Associação Internacional para Teste de Sementes. Coeficientes de variação para o experimento, por lote e por laboratório para plântulas normais foram calculados, a partir das análises estatísticas previstas para a validação dos métodos, como exclusão de valores discrepantes, testes para as pressuposições do modelo e análise de variância. Para plântulas normais de 20 espécies florestais nativas, os coeficientes de variação foram de baixos (até 9,84%) a médios (até 17,66%), contrariando o esperado pela grande variabilidade genética dessas espécies pouco melhoradas. O aumento do coeficiente de variação não está relacionado ao tratamento de superação de dormência, porém cresce à medida que a qualidade do lote decresce. Os altos coeficientes de variação estimados por laboratório, superestimados pelo efeito de lotes, são uniformes indicando que os métodos são reproduzíveis. O coeficiente não é um indício capaz de predizer a heterogeneidade das variâncias e, consequentemente, a necessidade de transformação dos dados. Como a distribuição normal modela eventos aleatórios, a aleatoriedade está presente no processo de validação de métodos das 20 espécies da família Fabaceae, justificada pela distribuição normal dos resíduos. CAPÍTULO III: Muitos são os tratamentos descritos na literatura para superação da dormência de sementes, porém as consequências dos procedimentos no desenvolvimento das plântulas são raramente descritas. Pela relevância da família Fabaceae no contexto dos tratamentos para superação da dormência, plântulas e sementes de 10 espécies foram avaliadas quantitativamente e qualitativamente com o objetivo de determinar danos e infecções causados por tratamentos invasivos. Após revisão de literatura foram escolhidos métodos considerados eficientes para cada espécie. Experimentos foram conduzidos em delineamentos de blocos ao acaso e inteiramente casualizados, com sementes dispostas em papel germitest, com rolos dispostos em câmara de germinação sob luz branca fluorescente contínua a 25 ºC. Após a análise estatística selecionou-se o método que promoveu as maiores germinabilidades, maiores percentuais de plântulas normais, menores de anormais e de sementes mortas e duras, juntando-se outro relacionado ao mesmo procedimento e o tratamento térmico. A protrusão da raiz quando usado como critério único de germinação superestima a eficência dos tratamentos de superação da dormência de sementes de Fabaceae, porém é um indicador eficiente do potencial germinativo. A escarificação e o desponte são tratamentos eficientes de superação de dormência de sementes de Mimosa caesalpiniaefolia, Parkia pendula, Senna macranthera e Senna multijuga quando precedidos e seguidos pela assepsia com hipoclorito de sódio. Contudo, são ineficientes para sementes de Dimorphandra mollis e Enterolobium maximum pelo aumento dos percentuais de plântulas anormais infeccionadas e, para sementes de Stryphnodendron adstringens, pelo aumento dos percentuais de sementes mortas. Em Erythrina speciosa e Erythrina velutina os altos percentuais de plântulas anormais danificadas registrados a partir de sementes escarificadas e despontadas, não podem ser atribuídos exclusivamente aos tratamentos. A anormalidade causada pelo sistema radicular que fica preso no tegumento e enovela também é muito frequente em sementes sem qualquer pré-tratamento; O tratamento térmico úmido é ineficiente na superação de dormência de sementes de Fabaceae, mesmo com embebição posterior, pela desuniformidade pelos altos percentuais de sementes duras ao final do teste. / Mestre em Agronomia