This thesis deals with paternity as one of the types of parenthood, specifically with the determination and denial of paternity. Main topics are analytically examined and described from the historical and comparative perspective. It systematically discusses the legal sources, the development of the concept, the general arrangements for parenthood, the determination of maternity, the determination of paternity and its three legal assumptions, the denial of paternity. In its final chapter, the thesis provides a comparative study on law in selected European countries and on the case-law of the European Court of Human Rights related to this issue. The thesis structure reflects that of the Family Act as amended, i. e. the chapter that deals with the determination of motherhood is followed by the chapeter on the determination and denial of paternity. The chapters that deal with the determination and denial of paternity respect the legal division of the issue regulated by the system of legal assumptions related to the determination of paternity. Given the extent of the concept of the determination and denial of paternity, the thesis deals with procedural issues, in particular with different types of evidence and the evolution of their use as a result of scientific developments in the field of biology,...

Dale Jamieson defende em seu livro Ética & meio ambiente: uma introdução a possibilidade de uma relação ética com o ambiente, e discute situações do cotidiano em que a ação individual importa para alterar o status quo, sendo uma dessas questões o uso de animais para consumo. Aliado a esse contexto, a participação da pecuária no desmatamento e degradação ambiental no Brasil torna relevante estudar como pessoas recebem e processam informações sobre o consumo de carne, bem como seus juízos sobre o assunto. Com base na Teoria dos Domínios Sociais, a pesquisa alia as necessidades do cenário socioambiental atual à necessidade de estudos sobre julgamentos de situações complexas com os objetivos de: 1) investigar quais os fatores e os pressupostos informacionais envolvidos na escolha dietética dos brasileiros, e 2) investigar se os julgamentos sobre consumo de carne de vegetarianos brasileiros estão mais focados em justificativas morais quando comparados aos julgamentos sobre consumo de carne de onívoros brasileiros. O delineamento do estudo é exploratório descritivo. Os dados foram levantados por meio de um survey de divulgação online, e a análise foi feita utilizando a análise de conteúdo de Bardin, com base na Teoria dos Domínios Sociais, e utilizando técnicas de estatística descritiva. Participaram da pesquisa 657 brasileiros, com média de idade de 28,5 anos, maioria feminina e residente do estado de São Paulo / Coordinated and collective actions, ranging from national to individual levels, will be necessary to adapt to climate changes. Dale Jamieson defends in his book Ethics and the Environment: An Introduction an ethical relationship with the environment and discusses daily individual actions that matter to change the status quo, and one of these actions is the use of animals for consumption. The cattle raisings significant share in Brazils deforestation and environmental degradation in that context makes it needed to study how people receive and process information involving meat consumption, as well as their judgment about this issue. Using the Social Domain Theory, the present research joins todays pressing social and environmental needs with the absence of studies about peoples judgments in complex situations. The study is exploratory and descriptive in nature, and used an online survey as instrument, with the purpose of 1) to investigate which factors and informational assumptions are involved in Brazilians dietary choices, and 2) to investigate if Brazilian vegetarians judgments are more focused in moral justifications than Brazilian omnivores judgment about meat consumption. Data analysis used Bardins Content Analysis based on Social Domain Theory and descriptive statistics. There were 657 respondents, with mean age of 28,5 years, mostly females and residents in the state of São Paulo

Made available in DSpace on 2016-04-28T19:33:37Z (GMT). No. of bitstreams: 1 Anaiza Rodrigues da Silva.pdf: 2512988 bytes, checksum: 8c2b4f80d8950d43eec8c8a9ebd0f179 (MD5) Previous issue date: 2012-10-19 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The song festivals held in Brazil between 1965 and 1985, became a historical, cultural and political landmark of our country, considered today as one of the most creative moments of our popular music. They revealed great MPB talents and brought to light beautiful compositions that boldly defied the rules imposed by the military government. During the military dictatorship, censorship acted strongly against all forms of communication and cultural expression, especially music. Artists were imprisoned, tortured, exiled. Compositions were banned or had their lyrics changed so they could go public. Despite censorship and repressive means used by the military government, many composers do not shut up and continued to convey, through music, their message of protest. To be able to say what they wanted, but could not, these composers have relied on language resources that deserve to be studied. Through implicit contents these songs could pass the scrutiny of censorship and, while carrying the message to the public, who learned to read between the lines. We seek with this research demonstrate which language resources which enabled the implicit assumptions and implied and specifically how they are identifiable in the text. We found that to understand the implied collaborate factors beyond the structural aspect of language. In this sense, besides the marks highlighted in the text, contribute the context of enunciation, the intertext, the encyclopedic knowledge, the reader's expectations. We conclude that the implicit feature was much explored by composers since the creation of meaning to content implicit is the responsibility of the reader, allowing the enunciator deny responsibility for what was said / Os festivais da canção, realizados no Brasil entre 1965 e 1985, tornaram-se um marco histórico, cultural e político de nosso país, considerado até hoje como um dos momentos mais criativos da nossa música popular. Revelaram grandes talentos da MPB e trouxeram à luz belíssimas composições que desafiaram corajosamente as regras impostas pelo governo militar.Durante a ditadura militar, a censura agiu fortemente contra todos os meios de comunicação e de expressão cultural, especialmente a música. Artistas foram presos, torturados, exilados. Composições foram proibidas ou tiveram suas letras modificadas para que pudessem ir a público.Apesar da censura e dos meios repressores utilizados pelo governo militar, muitos compositores não se calaram e continuaram a transmitir, por meio da música, sua mensagem de protesto.Para poder dizer o que queriam, mas não podiam, esses compositores valeram-se de recursos linguísticos que merecem ser estudados. Por meio de conteúdos implícitos puderam passar pelo crivo da censura e, ao mesmo tempo, levar a mensagem ao público, que aprendeu a ler nas entrelinhas.Procuramos com esta pesquisa demonstrar quais os recursos linguísticos que permitiram criar os implícitos, especificamente pressupostos e subentendidos, como são identificáveis no texto e seu reflexo na criação de sentido. Verificamos que para a compreensão do subentendido colaboram fatores que vão além do aspecto estrutural da língua. Nesse sentido, além das marcas evidenciadas no texto, contribuem o contexto de enunciação, o intertexto, o conhecimento enciclopédico, as expectativas do leitor. Concluímos que o implícito foi recurso muito explorado pelos compositores, já que a criação de significado para esse conteúdo é de responsabilidade do leitor, permitindo ao enunciador negar a responsabilidade sobre o que foi dito

Made available in DSpace on 2016-07-27T13:48:30Z (GMT). No. of bitstreams: 1 LAZARA DIVINA COELHO.pdf: 2121141 bytes, checksum: cd4a685fb28ee75bab3fe1a7fdf87201 (MD5) Previous issue date: 2013-11-26 / The object of this research is the Historical-Grammatical Method understood as a system of Bible interpretation derived from the Protestant Reformation of the sixteenth century. Its goal is to trace the route of this method, since the post-apostolic period up to contemporary times, and solidification as a method of interpretation adopted by different theological currents in the search for systematization of its methodology. Its relevance lies in the possibility of rescuing the history of the method seen as a precedent over the others in terms of the orthodox system and aim of biblical interpretation. The search path can be set into stages of research and presentation of the results: in the first case takes place the identification and definition of method: the traditional hermeneutic, as presentation of methodological principles and techniques needed to interpret biblical texts, is the formal principle of the Method; and the exegesis, as the application of hermeneutical principles to the biblical text in order to understand and explain it, it is the method referred, in practice, to the steps to be given in the interpretation process. In the second stage, there is a review of the historical process which culminated in the Grammatical-Historical Method: by it the embryo of the method is located in the post-New Testament period and its development in the centuries that followed, passing by the schools of Antioch, the West and St. Victor, beyond the Protestant Reformation and later periods. And, in the third stage, we describe the method itself of theological and methodological perspectives. The conclusion is that the grammatical-historical method of the view that God exists and has revealed himself to man through the written Word and that this revelation, to have originated in his will, makes this knowledge possible and necessary to man. The possibility of knowledge achieves the sense of the Scriptures as intended by God through the human author. It is about a unique, true and full sense, clearly stated and explained in the Scriptures and their understanding can be achieved through ordinary means, as the preaching, the reading and the prayer. / O objeto dessa pesquisa é o Método Histórico-Gramatical entendido como um sistema de interpretação da Bíblia procedente da Reforma Protestante do século XVI. Seu objetivo é traçar o percurso desse método, desde o período pós-apostólico até a contemporaneidade, e sua solidificação como método de interpretação adotado por correntes teológicas distintas na busca da sistematização de sua metodologia. Sua relevância encontra-se na possibilidade de resgatar a história do método visto como precedente sobre os demais em termos de sistema ortodoxo e objetivo de interpretação bíblica. O caminho da pesquisa pode ser definido em estágios da investigação e da apresentação dos resultados: no primeiro, acontece a identificação e definição do método: a hermenêutica tradicional, como apresentação de princípios metodológicos e técnicas necessárias para interpretar textos bíblicos, é o princípio formal do Método; e a exegese, como a aplicação dos princípios hermenêuticos ao texto bíblico com o objetivo de entendê-lo e explicá-lo, é o método que se refere, na prática, às etapas a serem dadas no processo de interpretação. No segundo estágio, há uma revisão do processo histórico que desembocou no Método Histórico-Gramatical: por ela o embrião do método é localizado no período pós-Novo Testamento e seu desenvolvimento nos séculos que se seguiram, passando pelas escolas de Antioquia, do Ocidente e de São Vitor, além da Reforma Protestante e períodos posteriores. E, no terceiro estágio, descreve-se o método propriamente dito das perspectivas teológica e metodológica. A conclusão é que o Método Histórico-Gramatical parte da perspectiva de que Deus existe e revelou-se ao homem por meio da Palavra escrita e que essa revelação, por ter origem na sua vontade, faz esse conhecimento possível e necessário ao homem. A possibilidade de conhecimento alcança o sentido das Escrituras conforme pretendido por Deus por meio de autor humano. Trata-se de um sentido único, verdadeiro e pleno, claramente exposto e explicado nas Escrituras e sua compreensão pode ser conseguida mediante os meios ordinários, como a pregação, a leitura e a oração.

Made available in DSpace on 2016-04-26T20:20:45Z (GMT). No. of bitstreams: 1 Cristiane Druve Tavares Fagundes.pdf: 1690712 bytes, checksum: 203f042a045a3a9175dd43c423463496 (MD5) Previous issue date: 2012-03-02 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The purpose of this present study is the analysis of objective hypotheses of the civil liability proceeding existing in the Code of Civil Procedure. The addressed topic is one of the most current and relevant ones, and also the least versed by Brazil s doctrine, which justifies the necessity of further clarification on the issue. The approach of this topic begins by the relevant aspects of liability and its general bias. Civil liability is a subject that concerns all branches of law, since as a rule, by generating damage to another person in the performance of any activity one will be faced with the obligation of compensation. Immediately thereafter, civil liability is analyzed when the damage is caused by procedural activity. The process, in this context, is formed solely on the means by which the loss is carried to another. Only after the referred to assumptions are set, then the hypotheses of objective liability in the Code of Civil Procedure in Brazil are analyzed. For the accomplishment of this study, the analysis of patriotic authors came together with foreigners , in a way to seek the most upgraded information on this matter. As it couldn t be otherwise, defended views have always been sought to corroborate with the jurisprudence in Brazilian courts, therefore showing relevance of the versed topic. Therefore the aim of this study is a systematization of the concerning matter to the objective liability proceeding / O presente estudo tem por finalidade a análise das hipóteses objetivas de responsabilidade civil processual existentes no Código de Processo Civil. O tema abordado é dos mais atuais e relevantes, sendo, ainda, dos menos versados pela doutrina pátria, o que justifica a necessidade de maior aprofundamento na questão. A abordagem da matéria tem início pelos aspectos mais relevantes da responsabilidade civil, em seu viés genérico. A responsabilidade civil trata-se de tema que interessa a todos os ramos do direito, posto que, em regra, ao gerar prejuízo para outrem, no desempenho de qualquer atividade, estar-se-á diante da obrigação indenizatória. Ato contínuo, passa-se à análise do instituto quando o dano for causado por atividade processual. O processo, nesse contexto, configura-se unicamente no meio pelo qual o prejuízo a outrem é concretizado. Somente após estarem fixadas referidas premissas, são analisadas as hipóteses de responsabilidade objetiva constantes do Código de Processo Civil brasileiro. Para a realização deste estudo, aliou-se a análise de autores pátrios com estrangeiros, de forma a buscar o que de mais atualizado existe sobre a matéria em questão. Como não poderia ser, sempre se buscou corroborar as posições defendidas com jurisprudência dos tribunais brasileiros, demonstrando, pois, a atualidade do tema versado. É objetivo do presente estudo, portanto, uma sistematização da matéria concernente à responsabilidade processual objetiva

<p>The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differences</p><p>between companies and industries. Although these differences can occur, there might be some similarities in the companies’ estimates. Hence, the purpose of this essay is to establish whether there are any differences in how companies are assessing their useful service life of intangible assets, property, plant and equipment and deciding the value of inventories. To be able to accomplish the purpose, company’s annual reports were used along with other necessary sources, for instance books about accounting principles and theories. The study, furthermore, concluded that there are small differences between companies within the same industry and industries altogether, in their judgment on useful service life and the value of the inventories.</p>

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differences between companies and industries. Although these differences can occur, there might be some similarities in the companies’ estimates. Hence, the purpose of this essay is to establish whether there are any differences in how companies are assessing their useful service life of intangible assets, property, plant and equipment and deciding the value of inventories. To be able to accomplish the purpose, company’s annual reports were used along with other necessary sources, for instance books about accounting principles and theories. The study, furthermore, concluded that there are small differences between companies within the same industry and industries altogether, in their judgment on useful service life and the value of the inventories.

Ett mycket debatterat ämne är pensionsområdet. IASB har genom IAS19 gjort ett försök att harmonisera redovisningen inom detta område, trots detta uppkommer det nationella så väl som internationella skillnader. Det huvudsakliga problemet för bolag är att framställa en rättvis diskonteringsränta vid nuvärdesberäkning av deras pensionsskuld. Detta har medfört att de flesta bolag, på grund av kunskapsbrist i ämnet, valt att hyra in denna expertis från en aktuariekonsult. Syftet med denna uppsats är att ur ett beslutsteoretiskt perspektiv beskriva hur aktuariekonsulten resonerar och agerar kring valet avföretags aktuariella antaganden. Det som legat till grund för denna studie är teori och regler utifrån IFRS/IAS 19 samtidigt som valda delar utifrån beslutsteori varit i fokus. För att få svar på vår frågeställning har vi valt att utföra sex intervjuer, fyra med aktuariekonsulter och två med redovisningsansvariga på börsnoterade bolag. Utgångspunkten för ansatsen har tagits från det abduktiva synsättet eftersom en växelverkan mellan teori och empiri genomförts. Denna uppsats har påvisat att konsulterna inte såg sig själva sombeslutsfattare utan intog en mer stöttande roll. Dialogen och förhållningssättet från aktuariekonsult till kund om nödvändig data varen viktig del i beslutsprocessen. Det visade sig även att yrkesheder har en vital betydelse för aktuariekonsulten i deras arbete och i beslutsprocessen. / A much debated topic is the area of pensions. IASB has by IAS 19 made an attempt to harmonize the accounting, although this raises national as well as international differences. The main problem for companies is to produce a fair discount rate in calculating the present value of a pension liability. This has resulted that most companies, due to lack of knowledge on the subject, has decided to hire this expertise from an actuary consultant. The purpose of this paper is within a decision theory perspective, describing how actuary consultant reasons and acts on the choice of corporate actuarial assumptions. To get an answer to our question, we have chosen to perform six interviews, four with actuary consultants and two with the chief accountants for listed companies. The starting point of the approach has been taken by an abductive approach as it is an interaction between theory and empirical implementation. The basis for this study is the theory and rules based on IFRS/IAS 19, while selected parts have been based on decision theory which has been in focus. This thesis has proven the consultants did not see themselves as decisionmakers but took a more supportive role. The data was an important part in the decision process, therefore dialogue and the approach actuary consultants made towards the client played a significant role. This thesis has also shown professional integrity has a vital influence on actuary consultants in their work and in the decision-making process.

Introduction and background: The 1990s crisis and the global financial crisis year 2008 shows the same indications that the property market was affected negative. The Swedish Property companies had a difficult time on the market when the crisis led to decreased property trade and financing problems for the Property companies. The Swedish property companies became less attractive on the market and contributed to a drop in prices on investment property. Purpose: The purpose of this essay is to examine if there is any relation between the Swedish Property companies impairments on their investment property and the global financial crisis year 2008. Method: The essay is based on a quantitative study where we examined Swedish Property companies’ annual reports. We answered our questions and our purpose from the empirical data that we collected from the annual reports. Conclusions: The study resulted in that we found a correlation between the Swedish Property companies’ impairments on their investment properties and the global financial crisis year 2008. However, we found that the Swedish Property companies’ impairments were lower than market indications prove.

The purpose with this study is to identify an organizational culture at Posten Örebro based on Edgar H. Schein´s theory about the three levels of culture. These three levels consist of artifacts, espoused beliefs and values and basic underlying assumptions. Artifacts represent the visible and tangible of an organization and this level is the easiest level to identify. Espoused beliefs and values include common thoughts and ideals within the organization and are an aware, but not necessarily material, cultural level. The essence of a culture contains basic underlying assumptions that influence underlying thoughts and actions and this is a level that is difficult to identify since it is unaware to the members of an organization. This study will also examine the organizational culture’s level of homogeneity among departments and employee levels within Posten Örebro.This study is based on the following questions: How can the organizational culture of Posten Örebro be described based on Schein´s levels of culture? How homogenous is the organizational culture among departments and employee levels within Posten Örebro?The result of this study shows that it is possible to apply Schein´s theory on Posten Örebro and to identify artifacts, espoused beliefs and values and an indication of a basic underlying assumption. The result also shows that the organizational culture within Posten Örebro is almost completely homogenous, with the exception of the value of change.Key words: Organizational culture, Schein, Posten, artifacts, espoused values, underlying assumptions