Made available in DSpace on 2015-12-04T11:45:32Z (GMT). No. of bitstreams: 1 Regina_Aparecida_Neumann.pdf: 521577 bytes, checksum: 6b75957616ca039cda1a31ecf5f317da (MD5) Previous issue date: 2004-05-03 / In Brazil the Forced Agreement and Bankruptcy institute encloses all types of productive entities, either as a general partnership or as an individual enterprise according to the Decree-Law # 7661 of June 21, 1945. The enterprise survives essentially with the credit mechanism, the latter being one of its own characteristics as it participates directly in the collective economic activity. Even due to a financial unbalanced reason or due to usual reasons in the market, including the globalization advent, the competition becomes fierce. The competence and the entrepreneurial planning are vital factors for the administration performance. Therefore, such an enterprise might have unsatisfactory results. Consequently, even through an enterprise recuperation plan, the reality is very complicated, because at this point several enterprises are already exposed to bankruptcy. Facing this condition the judge will designate an authorized professional to demonstrate the enterprise financial peculiarities. The aim is to maintain the rights and the obligations of the involved parties. Having the accounting several specialties and being one of them the AUDIT EXPERT it is used as one of the tools to clear up situations where there are disputes. When an Audit expert is performed, it should be taken into consideration the social effects resulting from it, mainly because the Auditor Expert is a justice assistant. An empiric research, with a specific questionnaire applied to judges of the civil courts that belong to the great ABC area this project has tried to highlight the fairness among the procedures. They are adopted by using the structure, the veracity through the technical and scientifical knowledge over facts capable of providing to the judge the elements of conviction. So, he can decide with a higher degree of accuracy due to the Audit Expert Report effectiveness. Such a report, attached to the court records, allows the magistrate the knowledge of the facts, which he would hardly have in hands, if it were any other way i.e. to use it as a support tool for taking decisions whenever an enterprise is part of a process of Forced Agreement or Bankruptcy. Based on the answers the final conclusion is reached and becomes evident that the Audit Expert contributes a lot to the magistrate while taking decisions in specific processes of Forced Agreement and Bankruptcy civil courts. / No Brasil o instituto da Fal??ncia e Concordata abrange todos os tipos de entidades produtivas, quer seja em forma de sociedade coletiva ou de firma individual, conforme determinada no Decreto-Lei n?? 7.661, de 21 de junho de 1945. A empresa sobrevive essencialmente por meio do mecanismo de cr??dito, que ?? uma de suas caracter??sticas , pois participa diretamente da atividade econ??mica da coletividade. Seja por um desequil??brio financeiro ou por motivos comuns ao mercado, inclusive com o advento da globaliza????o a concorr??ncia torna-se acirrada, a compet??ncia e o planejamento empresarial, s??o fatores fundamentais ao desempenho da administra????o, poder?? essa empresa ter resultados insatisfat??rios. Consequentemente, mesmo mediante um plano de recupera????o da empresa complicada ?? a realidade, pois neste momento muitas j?? est??o expostas ?? insolv??ncia. Mediante esta realidade o juiz designar?? profissionais habilitados para demonstrarem as particularidades financeiras da empresa, no intuito de valer os direitos e deveres dos envolvidos. A ci??ncia cont??bil por possuir diversas especialidades e sendo uma delas a PER??CIA CONT??BIL, ?? utilizada como uma das ferramentas para dirimir situa????es em que existem controv??rsias. Ao executar-se uma Per??cia Cont??bil, deve-se levar em considera????o os efeitos sociais dela decorrentes, principalmente por se tratar o Perito Cont??bil de um auxiliar da justi??a. Atrav??s de pesquisa emp??rica, com aplica????o de question??rio espec??fico para os juizes dos F??runs C??veis da regi??o do grande ABC, o presente trabalho procurou evidenciar a equidade entre os procedimentos adotados por meio de estrutura????o, da verdade atrav??s de conhecimentos t??cnicos e cient??ficos, sobre fatos capazes de fornecer ao julgador elementos de convic????o para que ele possa decidir com maior propriedade, atrav??s da materializa????o do Laudo Pericial Cont??bil. Elemento este que, juntado aos autos, permite ao magistrado o conhecimento de fatos de que de outra forma dificilmente teria em m??os, ou seja, utiliz??-lo como ferramenta de suporte ?? tomada de decis??es, quando uma empresa encontra-se relacionada a um processo de Fal??ncia ou Concordatas. Mediante as respostas obtidas chegou-se ?? conclus??o de que a Per??cia Cont??bil muito tem contribu??do com os magistrados quando da tomada de decis??es, em se tratando de processos espec??ficos de Fal??ncias e Concordatas das Varas C??veis da Regi??o do Grande ABC.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-04-03T23:58:55Z No. of bitstreams: 2 Juliana_Cristina_Milan.pdf: 2666498 bytes, checksum: 489e19e6f6b77014d08dd347bc4e4aa2 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-04-03T23:58:55Z (GMT). No. of bitstreams: 2 Juliana_Cristina_Milan.pdf: 2666498 bytes, checksum: 489e19e6f6b77014d08dd347bc4e4aa2 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2014-08-29 / Corporate fraud and other harmful practices might find support in accounting. For managers and preparers of financial statements the presence of rules that allow discretion in the choice of practices for recognition and measurement could encourage opportunistic behavior. Opportunistic behavior occurs when someone deliberately departs from the faithful representation of the economic event to benefit himself or others, generating a biased information. The subjects are influenced in their choice by a number of reasons, which may be internal or external nature. The external reasons are derived from capital markets, regulation, contracts, among others, while the internal are connected to the emotions, psychological profile, etc. The objective of this research was to determine whether opportunistic behavior in accounting choices is influenced by emotions and the personality trait of machiavellianism. A questionnaire was developed and 505 valid responses from students in their final year undergraduate and postgraduate were collected. With regard to the data processing, univariate and bivariate descriptive analysis of the variables, factor analysis for the development of the constructs of emotions and machiavellianism, and finally, multinomial logistic regression were performed to study the relationship between accounting choices and the demographic profile the constructs of emotions and machiavellianism. For the emotions, it was observed that while the negative promotes, the positive inhibit opportunistic behavior on accounting choices. About machiavellianism, the results indicate that amorality promotes and the desire to control inhibits opportunistic behavior on accounting choices. Based on the research findings we can infer that internal motivation should be observed, to the extent that positive emotions if promoted by market regulators and academia, and negative, if avoided, may contribute to inhibit corporate fraud. / Fraudes corporativas e outras pr??ticas lesivas podem encontrar suporte na contabilidade. Para gestores e preparadores das demonstra????es financeiras a presen??a de normas que permitem a discricionariedade na escolha de pr??ticas de reconhecimento e mensura????o pode favorecer o comportamento oportunista. Considera-se comportamento oportunista aquele que deliberadamente distancia da representa????o fidedigna do evento econ??mico para benef??cio pr??prio ou de terceiros, gerando uma informa????o com vi??s. Os sujeitos s??o influenciados no momento da escolha por uma s??rie de motiva????es, as quais podem ser de cunho interno ou externo. As de cunho externo s??o provenientes do mercado de capitais, da regula????o, de contratos, entre outros, enquanto as de cunho interno s??o ligadas ??s emo????es, perfil psicol??gico, etc. O objetivo desta pesquisa foi verificar se o comportamento oportunista nas escolhas cont??beis ?? influenciado pelas emo????es e pelo tra??o de personalidade do maquiavelismo. Para a operacionaliza????o de tal pesquisa foi desenvolvido um question??rio e coletadas 505 respostas v??lidas de alunos do ??ltimo ano de gradua????o e de p??s-gradua????o. No que concerne ao tratamento dos dados, foram realizadas an??lise descritiva univariada e bivariada das vari??veis, an??lise fatorial para o desenvolvimento dos constructos de emo????es e maquiavelismo e, por fim, uma regress??o log??stica multinomial para estudar a rela????o entre as escolhas cont??beis e o perfil dos respondentes, os constructos de emo????es e maquiavelismo. Os resultados obtidos indicaram que emo????es afetam o comportamento oportunista em escolhas cont??beis, sendo que as negativas promovem enquanto as positivas inibem. Sobre o maquiavelismo, os resultados indicam que amoralidade promove e desejo de controle inibe o comportamento oportunista em escolhas cont??beis. Com base nos resultados da pesquisa ?? poss??vel inferir que as motiva????es internas devem ser observadas, na medida em que as emo????es positivas, se promovidas pelos reguladores de mercado e academia, e as negativas se forem evitadas, podem contribuir para inibir fraudes corporativas.

Made available in DSpace on 2016-04-28T20:19:22Z (GMT). No. of bitstreams: 1 2003 - Helida Delgado Ribeiro Macedo.pdf: 351099 bytes, checksum: 3143806e5a250144bdfee15e33f1a061 (MD5) Previous issue date: 2003-12-08 / This paper is a study of a financial performance analysis model through the technical of Data Envelopment Analysis using the economical and financial indexes from the accountable and financial analysis. The model proposes the identification and classification, in a limited universe, of the units named as efficient and inefficient, recognizing the relative efficiency of each one of them related to the others, having as basis the variables (indexes) pointed as relevant. Through the analysis of business units (Unimed partnerships), considered on the model, the study has the aim to analyze the efficiency of each one of these with the use of a hybrid methodology, which balances the Data Envelopment Analysis and the Accountable and Financial Analysis. Besides, these results aim to enlarge and add the view of many studies developed previously about the companies performance using economical and financial indexes, as the proposal methodology searches for the organizational performance evaluation through the relation among many economical and financial indexes. Coverage and relevance themselves of this study are based on the fact that mangers can use the indexes from the accountable and financial analysis to take decisions related to the strengths, weaknesses, opportunities and threats that exist in and out of the companies. Besides, the market analysts, the stakeholders? and stockholder s representatives, can use these information to analyze the performance of the companies. In this context, the methodology presented shows an index of efficiency which increases the analysis ability of the managers and of the analysts, because it simplifies the analysis process to a single decision key instead of the analysis of a row of indexes that many times have conflicting conclusions. Another justification to this paper would be the possibility of the practice of benchmarking, regarding the model points among a group of companies, which ones are the efficient and these ones can serve as reference to the inefficient companies. / Este trabalho consiste no estudo de um modelo de an?lise de performance financeira a partir da t?cnica de An?lise Envolt?ria de Dados utilizando os ?ndices econ?mico-financeiros da an?lise cont?bil-financeira. O modelo prop?e a identifica??o e classifica??o, dentro de um universo limitado, das unidades consideradas eficientes e das ineficientes, reconhecendo a efici?ncia relativa de cada uma delas em rela??o ?s outras, tendo como base as vari?veis (?ndices) identificadas como relevantes. Atrav?s da an?lise de unidades de neg?cio (cooperativas unimed), consideradas no modelo, o trabalho tem o prop?sito de analisar a efici?ncia de cada uma destas com o uso de uma metodologia h?brida, que conjuga a An?lise Envolt?ria de Dados e An?lise Cont?bil-Financeira. Al?m disso, estes resultados visam ampliar e complementar a vis?o de v?rios estudos desenvolvidos anteriormente sobre a performance de empresas utilizando ?ndices econ?mico-financeiros, j? que pela metodologia proposta busca-se a avalia??o do desempenho organizacional atrav?s da rela??o entre diversos ?ndices econ?mico-financeiros. A abrang?ncia e relev?ncia deste estudo est?o no fato de que os gestores das empresas podem utilizar os ?ndices da an?lise cont?bil-financeira para tomarem decis?es relativas ?s for?as, fraquezas, oportunidades e amea?as existentes internamente e externamente ? organiza??o. Al?m disso, os analistas de mercado, representantes dos stakeholders e dos acionistas, podem se utilizar destas informa??es para analisar o desempenho das empresas. Neste contexto, a metodologia proposta apresenta um indicador de efici?ncia que melhora a capacidade de an?lise dos gestores e dos analistas, pois simplifica o processo de an?lise a um ?nico fator de decis?o ao inv?s da an?lise de uma s?rie de ?ndices que muitas vezes possuem conclus?es conflitantes. Uma outra justificativa para este trabalho seria a possibilidade da pr?tica do benchmarking, pois o modelo destaca dentre um conjunto de empresas, quais s?o as eficientes e estas podem servir de refer?ncia para as ineficientes.

Submitted by Sandra Pereira (srpereira@ufrrj.br) on 2016-08-31T17:06:57Z No. of bitstreams: 1 2011 - Jordana Luiza Barbosa da Costa Veiga.pdf: 2017275 bytes, checksum: 953447545685588991df3f141c32d267 (MD5) / Made available in DSpace on 2016-08-31T17:06:57Z (GMT). No. of bitstreams: 1 2011 - Jordana Luiza Barbosa da Costa Veiga.pdf: 2017275 bytes, checksum: 953447545685588991df3f141c32d267 (MD5) Previous issue date: 2011-02-02 / The main objective for firms to perform a Merger&Acquisition (M&A) process is the search for a competitive advantage considered important in their strategic planning. The process of M&A can be characterized by the concentration of capital, patrimonial, organizational and societal restructuring, and cyclical movements. This dissertation, has the aim to describe and analyze the financial accounting performance of a traded corporation, registered in the stock exchange pre and post M&A performed in the year of 2005 in order to assess the value creation due to the M&A process for the shareholder of firms involved as buyer. This aim was carried out through the analysis of the data evolution, use of descriptive statistics and hypothesis test; was also analyzed the stock behavior, on stock market, by technical analysis, descriptive statistics, beta assessment, hypothesis testes and abnormal results. The analysis were carried out using the variables: earning after taxes, net sales, Ebitda, net debt, sales, earning per stock ratio, stock price, dividends payed, total assets divided by total liabilities e current ratio, presence in trading market, number of daily deals of the stock, daily turnover, closing price variation, all traded on BM&FBovespa. In order to assess the value creation for shareholders, were performed analysis in Brazilian firms on the pulp and paper industry, the chosen firms shall be traded to have all the necessary information for the assess, and shall have passed through the M&A process in 2005. Acquiring and acquired companies should also have similar size, so the process of M&As could be clearly observed in the studied variables. Only 1 target company acquired by 2 acquiring companies was chosen, which composes the universe of analysis. The study included analysis of short term, days before and after the announcement, divided into two groups 10 days before and 10 days after and 30 days before and 30 days after the announcement, and long term, periods of three years before and three years after the event. With the analysis results it was possible to observe increase on value creation for shareholders of companies involved as buyers in the process of M&A during the studied period. The variables number of daily deals of the stock, number of daily deals of the stock and daily turnover had important role on the stock-holder assess earning. It is possible to observe that the firms Suzano papel e celulose and Votoratim Celulose e Papel had substantial changes on the studied variables after the M&A process. Were observed increase on stock price, number of daily deals of the stock, number of traded stocks and daily turnover. The beta, risk indicator, after M&A, on both companies, get close to 1, improving the non-diversifiable risk of the firms. The accounting and financial parameters have showed inconclusive results probably / O objetivo principal das empresas ao recorrerem ao processo de F&A ? a busca por alguma vantagem competitiva considerada importante em seu planejamento estrat?gico. O processo de F&A pode ser caracterizado pela concentra??o de capitais, reestrutura??o patrimonial, organizacional e societ?ria, e por movimentos c?clicos. Esta disserta??o, tem por objetivo descrever e analisar o desempenho cont?bil-financeiro de sociedade an?nima de capital aberto, registrado em bolsa de valores, pr? e p?s F&A ocorrido no ano de 2005 com o intuito de avaliar a gera??o de valor decorrente do processo de F&A para os acionistas das empresas envolvidas como adquirentes, atrav?s da an?lise da evolu??o dos dados, aplica??o de estat?stica descritiva e formula??o de teste estat?stico de hip?tese; tamb?m foi realizada an?lise do comportamento das a??es, em mercado secund?rio, por meio de an?lise t?cnica, estat?stica descritiva, avalia??o do beta, teste de hip?teses e verifica??o de ganhos anormais. As an?lises foram feitas utilizando as seguintes vari?veis: lucro l?quido, receita l?quida de vendas, Ebitda, d?vida l?quida, produ??o comercializada, lucro por a??o, pre?o por a??o, dividendo pago por a??o, liquidez geral e liquidez corrente, presen?a nos preg?es, n? de neg?cios di?rio da a??o negociada, volume de neg?cios di?rio da a??o negociada, pre?o de fechamento da a??o negociada todas na BM&FBovespa. Com o intuito de avaliar a gera??o de valor para os acionistas, foram realizadas as an?lises em empresas brasileiras escolhidas do setor de papel e celulose, de capital aberto para haver disponibilidades nas informa??es necess?rias para an?lise, e que passaram pelo processo de fus?o ou aquisi??o no ano de 2005. As empresas adquirentes e adquiridas deveriam ter porte similar para que o processo de F&A pudesse ser observado com clareza nas vari?veis em estudo. Foi selecionada uma ?nica empresa alvo adquirida por 2 empresas adquirentes, que formaram o universo da an?lise. O estudo contemplou an?lises de curto prazo, dias antes e depois do an?ncio, divididos em 2 grupos 10 dias antes e 10 dias depois e 30 dias antes e 30 dias depois do an?ncio; e de longo prazo, per?odos de 3 anos antes e 3 anos ap?s o evento. Com os resultados das an?lises ? poss?vel constatar aumento na gera??o de valor para os acionistas das empresas envolvidas como adquirentes no processo de F&A, no per?odo estudado. As vari?veis n? de neg?cios, volume negociado e quantidade de a??es tiveram papel importante na avalia??o do ganho do acionista. ? poss?vel constatar que as empresas Suzano Papel e Celulose e Votorantim Celulose e Papel, tiveram altera??es substanciais nas vari?veis estudadas depois do processo de F&A. Constatou-se a valoriza??o no pre?o da a??o negociada, aumento no n? de neg?cios, na quantidade de a??es negociadas por preg?o e no volume movimentado diariamente. O beta, indicador de risco, p?s F&A, em ambas as empresas, aproximou-se de 1, aumentando o risco n?o diversific?vel das empresas. Os par?metros cont?beis-financeiros apresentaram resultados inconclusivos, provavelmente pela pequena quantidade de dados analisada e pela infu?ncia de fatores externos.

Denna rapport beskriver ett examensarbete inom integrerad produktutveckling vid Högskolan i Skövde. Arbetet utfördes i samarbete med företaget The Best of Sweden AB där uppdraget var att utveckla ett fäste och skyltar för bakrutetorkare på personbilar. Utvecklingsprocessen för produkten började med en förstudie där bland annat kundbehov undersöktes. Under förstudien undersöktes även olika faktorer som kan komma att påverka produkten i dess användningsmiljö, exempelvis bilars aerodynamik och kraften i bakrutetorkarens motor. En fältstudie genomfördes på existerande torkararmar som fästets och skyltarnas mått grundas på. Resultatet från förstudien var en kravspecifikation som det slutliga konceptet ska kunna ställas mot. Olika strukturerade designmetoder användes under konceptgenerering samt konceptutvärdering som följdes upp av detaljutveckling. Förslag på material och tillverkningsmetod samt ett kostnadsförslag togs fram. Resultatet blev en fästanordning och skyltar för bakrutetorkaren på personbilar vilket gör det möjligt för användaren att montera personifierade skyltar i olika format. Fästanordningen består av ett fäste och en rem, där remmen spänns åt runt torkararmen och håller fästet på plats. Produktens symmetri medför att den kan placeras på torkararmar oavsett om torkararmen går vänster- eller högervarv. / This thesis discloses a bachelor degree project in Product Design Engineering at the University of Skövde. The project was performed in collaboration with a company called The Best of Sweden AB where the assignment was to develop a universal mount and signs for rear window wipers on cars. The development process started with a prestudy where customer needs where analyzed. Different factors which affect the product in the environment of use, such as the aerodynamics of cars and the force in the rear window wiper engine, were examined as well during the prestudy. A field study was carried out on existing rear window wipers which became the basis of the dimensions of the signs as well as the mount. The result of the pilot study ended in a list of requirements that the final concept was to be compared to. Different structured design methods was used during concept generation as well as concept evaluation which was followed by a development of the details of the final concept. A proposition of material selection and manufacturing method was determined as well as an estimation of manufacturing cost. The result was a fastening device and signs for rear window wipers on cars which makes it possible for the user to mount personalized signs if various different formats. The fastening device consists of a base mount and a strap, where the strap is tightened around the rear window wiper and keeps the base mount in place. The symmetry of the product enables it to be mounted to a rear window wiper that either rotates clockwise or counter-clockwise.

<p>En realistisk simulation kräver att alla simulerade objekten ska interaktivt och dynamiskt animeras. Delar av objektens kropp ska deformeras och andra delar ska sönderfalla vid en krock med ett annat objekt. De flesta 3d applikationer har som gemensamt vissa tekniker som används vid dynamiska simulationer. Tyvärr så finns det inte en smidig och snabb teknik för att deformera solida objekt vid kollisioner, detta gäller även Maya som jag använde i detta arbete. Detta arbete ska visa en smidig teknik att deformera vissa delar av en komplicerad modell och få andra delar att splittras och spridas i en dynamisk simulation som är både fysiskt rätt och ser visuellt bra ut. Resultatet är en kort animationsfilm som visar teknikerna i praktiken. Enskilda användare av 3Dapplikationer exempelvis studenter kommer ha nytta av arbetets olika delmoment och kan hänvisa till informationen.</p>

To be in a society or not. The movement or the stagnation. Observations in the present.

Made available in DSpace on 2014-12-17T15:53:15Z (GMT). No. of bitstreams: 1 MarciaMSL.pdf: 322446 bytes, checksum: 203286e3af33a383fa6c793e54e94821 (MD5) Previous issue date: 2006-06-06 / This study has the purpose of discussion and reflection of how the accounting information in the managemental area are used by the sugar & alcohol industry, located at State of Alagoas, aiming to identify if them please their managers expectations in the process of taking decision. Ahead of an existent universe of 27 (twenty seven) companies registered at the Sugar & Alcohol Labor Union of State of Alagoas SINDA?UCAR files, were collected 14 (fourteen) questionnaires to support the current research classified as explorative and descriptive. The junction of these two kinds of research resulted in a quantitative and perceptive analysis of the use of the accounting information in the process of taking decision of the Sugar & Alcohol industry in Alagoas. The results demonstrated in this research indicate that, although the managers consider relevant the information at cost area, they do not use them in the process of taking decision. The reports emitted by accountancy are only financial, such as balance sheets, income statement, financial flow, among others factors. The importance order that the managers give to the accounting information and the kind of information that they use in the process of taking decision do not indicates that they use the accountancy in administration level. The statistics analysis of the files collected allows infer that the information provided by accountancy are considered important, however are few used at the manager process / Este estudo tem como objetivo a discuss?o e reflex?o sobre a forma como as informa??es cont?beis na ?rea gerencial s?o utilizadas pelas ind?strias sucroalcooleiras, localizadas no Estado de Alagoas, visando identificar se aquelas atendem ?s expectativas dos gestores no processo de tomada de decis?o. Diante do universo de 27 (vinte e sete) empresas cadastradas no banco de dados do Sindicato da Ind?stria do A??car e do ?lcool no Estado de Alagoas SINDA??CAR AL, foram coletados 14 (quatorze) question?rios que deram suporte ? presente pesquisa classificada como explorat?ria e descritiva. A jun??o desses dois tipos de pesquisa resultou na an?lise quantitativa e perceptiva da utiliza??o das informa??es cont?beis no processo de tomada de decis?o dos gestores das ind?strias sucroalcooleiras de Alagoas. Os resultados demonstrados nesta pesquisa indicam que, apesar dos gestores considerarem relevantes as informa??es na ?rea de custos, os mesmos n?o as utilizam no processo decis?rio. Os relat?rios emitidos pela contabilidade s?o apenas de natureza financeira, tais como balan?os, demonstra??o do resultado do exerc?cio, fluxo financeiro, entre outros. O grau de import?ncia que os gestores d?o ? informa??o cont?bil e o tipo de informa??o que utilizam no processo decis?rio n?o indicam que eles utilizam a contabilidade em n?vel gerencial. A an?lise estat?stica dos dados coletados permite inferir que as informa??es fornecidas pela contabilidade s?o consideradas importantes, por?m s?o pouco utilizadas no processo de gest?o

En realistisk simulation kräver att alla simulerade objekten ska interaktivt och dynamiskt animeras. Delar av objektens kropp ska deformeras och andra delar ska sönderfalla vid en krock med ett annat objekt. De flesta 3d applikationer har som gemensamt vissa tekniker som används vid dynamiska simulationer. Tyvärr så finns det inte en smidig och snabb teknik för att deformera solida objekt vid kollisioner, detta gäller även Maya som jag använde i detta arbete. Detta arbete ska visa en smidig teknik att deformera vissa delar av en komplicerad modell och få andra delar att splittras och spridas i en dynamisk simulation som är både fysiskt rätt och ser visuellt bra ut. Resultatet är en kort animationsfilm som visar teknikerna i praktiken. Enskilda användare av 3Dapplikationer exempelvis studenter kommer ha nytta av arbetets olika delmoment och kan hänvisa till informationen.

Denna uppsats har skrivits i samarbete med Uppsala Parkering AB (UPAB) arbetar med att implementera olika energitekniska lösningar för att elbilsladdande i Uppsala inte ska påfresta ett redan överbelastat elnät. Dessa lösningar innebär bland annat förändringar i hur och när människor laddar sina elbilar. Genom ett etnologiskt perspektiv undersöker denna uppsats hur människor skapar mening till ägandet, körandet och laddandet av sina bilar för att ge en ökad förståelse för hur el- och hybridbilsägare talar om och interagerar med sina bilar. Genom att analysera intervjuer med elbilsägare utifrån fenomenologiska och posthumanistiska begrepp visar uppsatsen hur elbilsägande och dess praktiker förstås som ett alternativt stig-val. Elbilsägandet som ett alternativt stig-val relateras till andra praktiker i elbilsägandet som körning och laddning och förklarar vilken mening de kopplar till dessa praktiker. Detta system av mening kan delas upp i tre riktningar: att elbilsägandet är något gott, något som är hotat och något som fungerar. Elbilskörandet och laddandet upplevs utifrån alla dessa tre riktningar vilket framkallar flera olika känslor och upplevelser. Oro och irritation känner elbilsförarna men också bra känslor av att köra och ladda miljövänligt och billigt. Körandet och laddandet upplevs också vara roligt och positivt utmanande, där materiella förutsättningar som bristande räckvidd och infrastruktur för laddning blir till en tävling i problemlösning. Genom att se på elbilsägandet och dess praktiker som sammanlänkade av mening, kan en urskilja vad som uppfattas vara viktigt i elbilsägarnas praktiker och hur olika känslor och intentioner hänger samman i elbilsägarnas förståelse för sin vardag.