The main objective of this study is to determine how individuals involved in the accounting process view the role of accounting information in an economic environment where capital markets are dominant. The study also attempts to determine whether International Financial Reporting Standards (IFRS) play a part in fulfilling this role. To this end, we compare the perceptions of financial officers, financial analysts and auditors from two distinctly market environments, using Europe as a proxy for a highly developed capital market environment and Brazil as a proxy for a less developed capital market environment. By means of a survey, we investigate whether producers of accounting data (financial officers), users of that data (financial analysts), and controllers of accounting information (auditors) share the same views on the usefulness and goals of the financial accounting process. Extending the study to several countries is a useful means for determining whether and how the economic environment affects the respondents\' views of accounting information. We use descriptive statistics, univariate tests and multiple correspondence analyses (MCA) to analyze the responses to our multiple-choice questions. Results suggest that respondents\' activity has less influence on their answers than the country where they are located. / O principal objetivo dessa pesquisa é determinar como os indivíduos envolvidos no processo contábil veem o papel da informação contábil em um ambiente econômico, onde os mercados de capitais são dominantes. A pesquisa também tenta determinar se os International Financial Reporting Standards (IFRS) desempenham uma parte no cumprimento desse papel. Para este fim, comparam-se as percepções dos diretores financeiros, dos analistas financeiros e dos auditores em dois ambientes de mercado diferentes, usando a Europa como uma variável para mercados de capitais bem desenvolvidos e o Brasil como uma variável para um mercado de capitais menos desenvolvidos. Através de um questionário, identificam-se os produtores das informações contábeis (diretores financeiros), os usuários dessas informações (os analistas financeiros) e os verificadores da informação contábil (auditores) compartilham a mesma opinião sobre a utilidade e os objetivos do processo de contabilidade financeira. Ao estender a pesquisa para vários países, pode-se observar/determinar se e como o ambiente econômico afeta as opiniões dos usuários das informações contábeis. Foram utilizadas as estatísticas descritiva, análise univariada e análise de correspondência múltipla (ACM) para a análise e interpretação dos resultados. Os resultados sugerem que a atividade dos nossos participantes (analista financeiro, auditor ou diretor financeiro) produz menos interferência em seu comportamento ou opinião do que o país em que eles trabalham.

The aim of this study is to examine in which way nationalistic influences plays a prominent part in the news coverage of larger media houses. This by studying how  two newspapers, Swedish Aftonbladet and Norwegian Verdens Gang, portrays and reports about Therese Johaug after she was tested positive for doping.   We performed a critical discourse analysis of a total of 20 web-based news articles. These articles were chosen from the date the news appeared and one week forward. This in order to see if the the two newspapers were characterized with nationalistic tendencies as well as comparing them to see what the differences and similarities might be.   By using theories such as national identitets, nationalism, ”us and them” and imagined communities we came to the conclusion that a nationalistic discourse is very much present. The subjects in the articles often become representatives of either Norway or Sweden - depending on the nationality. Johaug is mostly characterized as a national hero and sympathies are often shown from the norwegian news-articles. The opposite meaning were shown in the swedish news-articles. Described as an antagonist and a cheat - the complete opposite of a national hero. Imagined communities are also present as a nationalistic discourse. The people of Norway and Sweden are often involved - in order to justify this imagined community which occurs within the nation's borders.   The similarities and differences between the two newspapers are quite subtle - but present nonetheless. This with a nationalistic discourse which confirms both previous research and our theoretical framework.

In modern military operations, the usage of command, control and communication systems is ever increasing, where Geographical Information Systems are used to increase the commanders’ situational awareness. The use of cross-country movement models in a Geographical Information System can further aid commanders in their decision-making and narrow down possible advancements on the battlefield. This study’s purpose is to examine the Czech Republic’s available methods for presenting cross-country movement in a geographical information system, to recognize what procedures the Swedish Armed Forces have to conduct in the future to have equivalent or better ability in calculating and presenting cross-country movement.  In order to determine this, Swedish geodata has been analysed with a simplified Czech cross-country model and compared to an extended analysis made in the Czech Republic. The method for information gathering was literature studies in the field of geography and cross-country movement, collection of geodata from the Swedish authority Lantmäteriet and two interviews about Swedish geodata and the current situation with Geographical Information Systems in the Swedish Armed Forces. The result shows that the available digital elevation model over Sweden is not accurate enough and that the vegetation database is limited. However, the available geodata over soil is adequate enough in structure to use in cross-country movement models. The author’s suggestion for the Swedish Armed Forces is to determine domestic trafficability parameters and create models that consider Sweden’s specific geographical conditions, with use of similar models that the Czech Republic uses. Further research should focus on investigating necessary parameters and how the cross-country models can be incorporated in a command, control and communication system.

This paper investigates IT value creation in transition and developed economies in Central and Eastern Europe. Using absorptive capacity theory and data envelopment analysis, we view business process transformation in ERP adoption as an economic production process. Data analysis suggests that the "sum of history" shapes adoption performance of firms, meaning that transition economies may suffer from less developed absorptive capacities in regard to IT and therefore face a greater challenge in ERP utilisation.

This diploma thesis called The Picture of Presentation of Crosscountry Skiing in Mlada Fronta Dnes and Pravo is about how the picture of Crosscountry Skiing world championships changed in the period, which was the subject of research. ( 26th June 2007- till 31st March 2009). It concentrates on the main characters involved ( e.g head of the organizing committee Kateřina Neumannová, the mayor of Liberec Jiří Kittner, the former head of the organizing committee Roman Kumpost) The main goal of this thesis is to offer the complete picture of an major action of global importance on Czech soil.

The Long Term Athlete Development (LTAD) model is an innovation created in response to the Canadian Sport Policy (Canadian Heritage, 2007). The LTAD is an “athlete centered, coach driven, and administration, sport science, and sponsor supported” (Canadian Sport Centres, 2006, p. 33) athlete-development model. Since little research has been completed focusing on this model (viz., Black & Holt, 2009) this thesis had the purpose to better understand the adoption of the LTAD by cross-country ski (XCS) coaches. Two articles present a case study of three XCS club’s coaches, and a descriptive qualitative analysis of XCS coaches (N=13). Both analyses used Rogers’ (2003) Diffusion of Innovations theoretical framework to structure the narrative-interview guide, coding structure, and thematic analysis. Two key results of the thesis were an understanding of the link between a club’s characteristics and a coach’s perceived attributes of the LTAD, and secondly a proposed classification system for XCS coaches.

Vulnerable consumers are likely to fall victim to negative marketplace outcomes due to the secondary effects of marketing practices. In particular, credit card targeting directed towards young people elicits ethical criticisms because of the perceived vulnerability of the target segment, the targeting efforts that are deemed more predatory than informative, and the stigmatising protectionist policies that limit the youths’ financial freedom. Vulnerable consumers are often overlooked in marketing considerations, leaving it to the public policy to intervene. This thesis aims to show that vulnerability is a marketing problem as much as it is a public policy issue, by highlighting the social effects of unethical marketing directed towards vulnerable consumers. The study depicts how young people, supposedly representing the most educated segment of the population, come to experience vulnerability due to credit card misuse and indebtedness. In addition, the study introduces a new concept and measure of susceptibility to credit card misuse and indebtedness (SCCMI) to investigate the extent to which youths are influenced by credit card temptations, which affect their likelihood to experience negative credit card outcomes. This study examines youth vulnerability and susceptibility to credit card misuse and indebtedness in a cross-country context, as the issue of vulnerability and power imbalance is arguably more pressing in the international market. The sampling involves young (18-25 years) credit card users in Singapore, Malaysia and the UK. These countries represent different degrees of credit card issuance and consumer protection regulations, which affect the youths’ credit card attitude and behaviour. The first study utilises qualitative methodology to examine youth vulnerability to credit card misuse. Baker et al.’s (2005) situational framework of actual consumer vulnerability helps to identify relevant themes pertained to the youths’ experience of credit card misuse and indebtedness. The qualitative study also serves as an exploratory phase to the subsequent quantitative study. The qualitative results enhance the conceptualisation and measurement scale development of SCCMI measure. The study then tested the validity, reliability and parsimony of the SCCMI measure and its proposed antecedent and consequent factors across the Malaysian, Singaporean and UK country samples. Vulnerability and susceptibility assessments in this study yield theoretical, methodological and practical implications. Vulnerability analysis draws upon the internal characteristics and external conditions that both facilitate and impede such vulnerability. Meanwhile, assessment of susceptibility provides an analytical tool to foresee and pre-empt future vulnerability. This study offers methodological contributions in its use of mixed methods, as a qualitative inquiry aids in understanding vulnerability while quantitative inquiry focuses on foreseeing potential vulnerability. A cross-country study analysis is valuable as it sheds light on the differences and similarities of consumer vulnerability and susceptibility across developing and developed countries. The study inform marketers that there are negative social consequences arising from unethical targeting practices, which leads to distrust and scepticism over credit card marketing directed towards youths. However, the youths’ experience of vulnerability also varies across individuals, which indicate that protectionist policies that shield the entire youth population from credit card exposure are not always necessary. Both credit card marketers and policy makers have the capacities to redress and pre-empt vulnerability without sacrificing the youths’ financial welfare and rights to harness the benefits that credit cards have to offer.

Title: Compensation of muscle asymmetries in cross-country skiers Objectives: The goal was to assemble methodological material, that is focused on muscle imbalances in cross-country skiers. Which is based on review of found materials and results gained from author's bachleor's thesis. Tasks: The task was a review of Czech and foreign literature followed by explanation of terms compensation exercise and muscle imbalances. Next task was assembling of methodological material, that is focused on muscle imbalances in cross-country skiers. Methods: Method used was comparative analysis of found materials reffering to the topic of muscle imbalances in cross-country skiers. Results: On the basis of review of found literature and results gained from author's bachleor's thesis was made a methodological tool - stack of compensation exercises for cross-country skiers. Keywords: cross-country skiing, muscle imbalance, compensatory exercise

The overall aim of this thesis is to analyze the presence of nationalism and patriotism in the live reporting of the 2019–2020 season of the FIS Cross-Country World Cup, reported by the Swedish national public service broadcaster, SVT. Thereby, the following research questions have been constructed: 1. Are patriotism and nationalism to be found in the live reporting by SVT of the 2019– 2020 season of the FIS Cross-Country World Cup? 2. If found, how is it manifested? The theoretical framework of this thesis consists of banal nationalism, patriotism, framing and us and them theory. The investigation has been limited to studying one of the several disciplines of cross country competitions. The material has been collected through ethnographic observations of the recordings online. For analysis, critical discourse analysis has been applied. The study shows a strong presence of both banal nationalism and patriotism in the live reporting of SVT. This can be concluded by the identified discursive and social practices in the text, such as discourses regarding justice and Swedish centrism. The results of this thesis are of importance for further comparative research projects of ideological reporting as well for sports media consumers to understand how ideology affects the reporting of a public service broadcaster.

No description available.