Submitted by JULIANA CAVALINI MARTINS null (arq.julianacavalini@hotmail.com) on 2016-03-29T14:53:18Z No. of bitstreams: 1 MARTINS_JULIANA CAVALINI.pdf: 6787036 bytes, checksum: 06173e8a5bfe58bdd95dcc71b1685383 (MD5) / Approved for entry into archive by Ana Paula Grisoto (grisotoana@reitoria.unesp.br) on 2016-03-30T14:56:22Z (GMT) No. of bitstreams: 1 martins_jc_me_bauru.pdf: 6787036 bytes, checksum: 06173e8a5bfe58bdd95dcc71b1685383 (MD5) / Made available in DSpace on 2016-03-30T14:56:22Z (GMT). No. of bitstreams: 1 martins_jc_me_bauru.pdf: 6787036 bytes, checksum: 06173e8a5bfe58bdd95dcc71b1685383 (MD5) Previous issue date: 2016-02-22 / Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP) / Os centros urbanos consolidados das metrópoles, em geral, abrigam edificações carregadas de símbolos e significados que configuram a memória coletiva e a identidade dos cidadãos, além de expressarem organizações sociais, econômicas, políticas e culturais. Estes centros urbanos abrigam uma crescente concentração de comércios, serviços e finanças, infraestrutura consolidada e garantia de acesso ao transporte coletivo, em detrimento da função residencial e/ou precariedade habitacional, além de contar com a presença de inúmeros imóveis vazios e/ou subutilizados, os quais têm sido alvo de programas e projetos de intervenção pública nas últimas décadas. O método dialógico tem levado a compreensão e avaliação da arquitetura numa relação cronotópica do texto (objeto de estudo) com seu contexto, nas dimensões tempo-espaço ricoeuriana e articuladas com as três dimensões dialógicas da vida humana (estética, ética e ciência). A Prefeitura de São Paulo (Brasil), nas gestões 2001 a 2004 e 2005 a 2008, através do Programa de Arrendamento Residencial (PAR) reabilitou alguns edifícios na ambiência do centro histórico para habitação de interesse social (HIS) e, dentre esses, está o Edifício Maria Paula. Em Roma (Itália), a Prefeitura, desde 2000, através do Programmi di Recupero Urbano (PRU) requalificou áreas degradadas e reabilitou edifícios para habitação social e, dentre esses, está o Conjunto Residencial San Basilio. Diante dos fatos aludidos, esta pesquisa tem como objetivo avaliar os programas e projetos públicos de habitação social em centros urbanos consolidados: Programa de Arrendamento Residencial em São Paulo, Brasil e o Programmi di Recupero Urbano em Roma, Itália, através dos estudos de caso: Edifício Maria Paula e Conjunto Residencial San Basilio, respectivamente. Metodologia: compreende cinco etapas. A primeira, a abordagem teórica sobre a ambiência do centro histórico e o centro urbano consolidado, arquitetura, habitação, texto, contexto e dialogia. A segunda, o método arquitetura dialógica, com base na fundamentação teórica e filosófica de Bakhtin, Ricoeur e Muntañola, que se inicia pela compreensão do texto arquitetônico, a construção original (configuração), a degradação física do edifício, o projeto de reabilitação (reprefiguração), a construção reabilitada (reconfiguração) e o uso social da habitação (re-refiguração). A terceira, o Programmi di Recupero Urbano (PRU): Conjunto Residencial San Basilio, em Roma - Itália. A quarta, o Programa de Arrendamento Residencial (PAR): Edifício Maria Paula, em São Paulo - Brasil. A quinta, a análise comparativa do PAR: Edifício Maria Paula, em São Paulo e o PRU: Conjunto Residencial San Basilio, em Roma. Resultados: contribuir com estudos sobre habitação social em centros urbanos consolidados; contribuir com estudos sobre arquitetura dialógica e subsidiar, através deste estudo, programas e projetos públicos de habitação social no Brasil. / The consolidated urban centers of the metropolis areas, in general, house loaded buildings symbols and meanings that shape the collective memory and identity of citizens, in addition to express social, economic, political and cultural organizations. These urban centers are home to a growing concentration of trade, services and finance, consolidated infrastructure and ensuring access to public transport, to the detriment of the residential function and / or housing precariousness, in addition to the presence of numerous voids and / or underutilized properties, which have been the target of programs and public intervention projects in recent decades. The dialogical method has led to the understanding and evaluation of architecture in a chronotopic relation text (object of study) with its context, the Ricoeur’s dimensions space-time and articulated with the three dialogical dimensions of human life (esthetics, ethics and science). The City of São Paulo (Brazil), on the managements of 2001-2004 and 2005-2008, through the Residential Leasing Program (PAR), rehabilitated some buildings in the ambience of the historic center for social housing (HIS) and, among these, is Maria Paula building. Rome (Italy), the City since 2000 through Programmi di Recupero Urbano (PRU) reclassified degraded areas and rehabilitated buildings for social housing and, among these, is the Residential San Basilio. Faced with the facts alluded, this research aims to evaluate the programs and public projects of social housing in urban consolidated centers: Residential Leasing Program in São Paulo, Brazil and Programmi di Recupero Urbano in Rome, Italy, through the case studies: Maria Paula building and Residential San Basilio, respectively. Methodology: comprises five stages. The first, theoretical approach to the ambience of the historic center and the consolidated urban center, architecture, housing, text, context and dialogy. The second, the dialogic architecture method, based on philosophical and theoretical background of Bakhtin, Ricoeur and Muntañola which starts by understanding the architectural text, the original construction (setting), the physical deterioration of the building, the rehabilitation project (reprefiguration), the rehabilitated building (reconfiguration) and the social use of the dwelling (re-refiguration). The third, the Programmi di Recupero Urbano (PRU): The building San Basilio in Rome - Italy. The fourth, the Residential Leasing Program (PAR): Building Maria Paula in São Paulo - Brazil. The fifth, comparative analysis of the PAR: Building Maria Paula in São Paulo and the PRU: Building San Basilio, in Rome. Results: contribute to studies on social housing in consolidated urban centers; contribute to studies on dialogic architecture and subsidize, through this study, public programs and projects of social housing in Brazil. / FAPESP: 2014/00299-9

This diploma thesis deals with the preparation of consolidated financial statements in accordance with the US GAAP. It briefly describes the development of the US GAAP and organizations working with the FASB. Afterward, it mentions the US GAAP and the IFRS key standards concerned with the consolidated financial statements. For appropriate recognition of the investment, it is necessary to determine conditions under which the entity controls another entity. This thesis focuses on full consolidation method and equity method. For better understanding of the area, practical examples are included. This thesis aims to define the general principles and rules applicable to the preparation of consolidated financial statements in accordance with the US GAAP and also to compare specific areas to the IFRS.

This diploma thesis is focused on the theoretical and practical issues connected with conversion of the consolidated financial statements prepared in accordance with Czech Accounting Standards to International Financial Reporting Standards. The thesis deals with adjusting items in the consolidated statements of the balance sheet and in the income statement. In addition, the thesis analyses items from individual balance sheets and income statements of the consolidated companies, in order to be able to set the consolidated statements based on IFRS.

The target: The general analysis, strategy and methods of assessment of the pharmaceutical enterprise resp. the group of Zentiva as of 1.12.2008 and determination of its market value. Methods: The resulting assessment by the model DCF- two- phase models of FCFF and FCFE include predicted discounted cash flow ending in the year 2013 for the evaluation of the first phase. The conclusion: The analysis and determination of market value of the enterprise. The value of the group resp. the volume of consolidated revenues of the group is modified with assistance of simulation Monte Carlo.

This diploma thesis deals with the preparation of consolidated financial statements in accordance with UK GAAP rules after the reform, with effect from 1 January 2015. The subject of investigation is primarily a process of preparation of consolidated financial statements in the UK, especially the full consolidation method and the equity method. The fundamental standard upon which this work is based is FRS 102. The work should also, on the practical examples, compare the process of preparation of consolidated financial statements in accordance with UK GAAP and IFRS, since one of the main objectives of the reform of 2015 ws the progress in the implementation process to IFRS. To assess whether this objective is successfully implemented, the work also includes comparisons with previous UK GAAP standards, particularly FRS 2 and FRS 6. The results show that although the reform of the UK Accounting standards should be based ont he principles of IFRS, final form does not correspond to this aim. In the process of preparation of consolidated financial statements, there had been almost no progress and there are still many different approaches.

This thesis deals with the capital acquisitions and their presentation in financial statements. First of all the general description of capital acquisitions is mentioned, including schematic illustrations of different kinds of capital acquisitions. Then general approaches to business combinations are mentioned together with the concepts of consolidated financial statements. Subsequent chapters are dedicated to the regulation of capital acqusitions and their presentation in financial statemenst according both the Czech law and International Financial Reporting Standards. Then an example of how to prepare the consolidated statement of financial position is demonstrated. In the last part a little research was done concerning usage of International Financial Reporting Standars when preparing the consolidated financial statements in Czech Republic.

Diploma thesis deals with accounting treatment for acquisition of subsidiaries. Accounting treatment is shown at the level of consolidated financial statement in accordence with the current version of IFRS. At the beginning of the thesis are briefly state the reasons for the business combination and then is described single control model under IFRS 10. The following are the common elements of the accounting treatment for all possibilities of acquisiton of subsidiaries. The next chapter is devoted to the options of acquisition of subsidiaries. The chapter deals with an acquisition achieved in stages, an acquisition achieved without the transfer of consideration or reverse asquisition.

This thesis deals with consolidated financial statements prepared in accordance with UK GAAP and compares selected areas with the approach according to IFRS. The thesis describes development of UK accounting legislation from its beginnings to its current form focusing mainly on consolidation. It also outlines content of the key accounting standards that are relevant for the subject. The emphasis is put on use of the full consolidation method in preparing consolidated financial statements. The thesis also deals with accounting for investments in associates and joint ventures. Therefore it is necessary to define the criteria according to which it can be assessed whether an entity controls another entity. Another field of study is dedicated to new standards coming into effect for accounting periods commencing on or after January 1st, 2015. Benefits of changes that are incorporated in the new standards are subsequently evaluated. The aim of this thesis is to describe development of rules for preparation of consolidated financial statements in accordance with UK GAAP and to assess to what extent is UK GAAP affected by global convergence of accounting systems.

From 1930 to 1955, Amon Carter, publisher of the Fort Worth Star-Telegram, exerted his power to create modern Fort Worth. Carter used his stature as the publisher of the city's major newspaper to build a modern city out of this livestock center. Between 1930 and 1955, Carter lobbied successfully for New Deal funds for Fort Worth, persuaded Consolidated Aircraft to build an airplane plant in the city, and convinced Burlington Railways to stay in the city. He also labored unsuccessfully to have the Trinity River Canal built and to secure a General Motors plant for Fort Worth. These efforts demonstrate that Carter was indeed the founder of modern Fort Worth.

The master’s thesis deals with the subject of consolidated financial statement of group TOS VARNSDORF with the main focus on evaluation of economic influence caused by consolidation group expansion. First part of the master’s thesis concerns with definition of consolidation and therefore represents basics for the following practical application. Subsequently, the actual economic situation of the concern is analysed, consolidation of financial statements is accomplished by appropriate consolidation methods and afterwards, the final assessment of achieved impact is executed.