Genom åren har det skett en rad företagsskandaler som kopplats samman med brister i revisionen. För att undvika liknande skandaler i framtiden har ökade krav i lagstiftning och uppdatering av standarder för revisionsarbete införts. Med hjälp av regelbundna kontroller ska revisionen hålla hög kvalitet och brister ska upptäckas tidigare. Tidigare forskning har visat att det ofta är i revisionsdokumentationen som brister förekommer.Syftet med uppsatsen är att undersöka revisorers uppfattningar om vilka faktorer som orsakar att brister uppstår i revisionsdokumentationen. För att uppfylla syftet har intervjuer gjorts med tio revisorer som arbetar på olika revisionsbyråer i Skåne. Det teoretiska ramverket presenteras i en figur som visar min tolkning av hur olika faktorer påverkar revisionsdokumentationen.Slutsatsen av studien visar att revisorns uppfattningar om regleringen, revisorns yrkesroll och revisionsbyrån är faktorer som kan medföra att brister uppstår i revisionsdokumentationen, vilket många gånger kan relateras till tidsbrist hos revisorn. Det moment i revisionsprocessen som rör bedömningar om vad som är väsentlig information kan även medföra brister i revisionsdokumentationen. Detta eftersom revisorer kan tolka och bedöma olika, vilket avspeglar sig i vilken information varje revisor anser vara väsentlig information att ta med i revisionsdokumentationen. Detta kan sin tur leda till att alla revisorer inte får med vad som krävs enligt lag och standard.Som förslag på framtida forskning ska en undersökning göras på hur många uppdrag som är optimalt för en revisor att revidera per år. / Over the years there have been several corporate scandals, which have been linked to shortcomings in the auditing. In order to avoid similar scandals in the future, increased requirements for law and standards have been introduced. With the help of regular quality controls, the audit should maintain high quality and shortcomings should be discovered earlier. Previous research shows that it is often in the audit documentation that deficiencies occur.The purpose of this paper is to identify factors that cause shortcomings in the audit documentation. In order to fulfil the purpose of the paper, interviews have been conducted with ten auditors from various audit firms in Skåne. The theoretical framework is based on a model that shows my understanding of how different factors affect the audit documentation.The conclusion of the study shows that the auditor's perceptions of the regulation, the auditor’s professional role and the audit firm structure are factors that may cause shortcomings in the audit documentation, which can often be related to the lack of time in the process of auditing. The moment in the audit process regarding assessments of essential information may cause shortcomings in the audit documentation. This is because auditors can interpret and assess differently, which reflects what information each auditor considers to be essential information to include in the audit documentation. This in turn can lead to the fact that all auditors do not include what law and standard require.As a proposal for future research, a study should be made in order to determine how many assignments are optimal for an auditor to audit per year, with regards to the time aspect in relation to the documentation requirements.

This study investigates the views of pre-school pedagogues towards child development and learning, especially their thoughts on children’s development and experience of learning language, communication and mathematics. Furthermore, the study also examines what pedagogues think about documenting and analyzing children’s development and learning. Additionally, the investigation reflects the opinions of pre-school pedagogues toward the new assignment to document each child´s development and learning and the activities at the preschool. In this respect, any similarities and differences amongst pedagogues and the pre-schools included in the study have been examined. The study is based on interviews with 20 pre-school workers, comprising nine pre-school teachers and eleven child minders and is spread over six pre-schools. Interview analysis was inspired by phenomenographic methodology in which different categories of description have been created. After categorisation of the empirical data, a comprehensive and in-depth analysis was conducted. The analysis process was carried out with the help of the didactic questions: how, what and why.  In the final analysis, contextualisation has been attempted. Perceptions of learning and of documentation were set against institutional conditions at the various pre-schools. The education and professional experiences of the staff working in the different pre-schools was taken into account in addition to the socio-cultural conditions characteristic of the area where the preschools are situated. The results show that there are a number of different aspects that the pedagogues in this study believe affect children's development and learning in pre-school. A dominant opinion amongst the pedagogues is that in order to promote the children’s development and learning, it is important that the children feel a sense of safety, well-being and happiness. Likewise, another crucial aspect which was highlighted is the need for present and committed pedagogues. The expertise of the individual pedagogue is also seen as vital for the creation of good pre-schooling. In this study, pre-schools in areas of low resources have the personnel with the highest levels of education. The activities, mentioned by the pre-school pedagogues in this study, to promote language development, can be described as planned and unplanned. As planned activities, group activities can include, for example, reading aloud to groups of children. Unplanned activities described can be pedagogue’s attitudes and behaviors and daily routine situations in preschool.    An additional area of review in this study was that of the pedagogues’ thoughts about documentation. The study shows that the pre-school pedagogues express that they document the children and the work carried out in the pre-schools in different ways due to a variety of reasons. For example, all children are documented unconditionally in some pre-schools but in others, only those children who raise the pedagogues' concerns are documented. The investigation also shows that pre-schools based in the areas with fewer resources display the most structured documentation. However, the task of documenting is interpreted differently by the pedagogues, and such differences create anxiety and uncertainty as to how, what and why documentation in pre-school should be carried out.

This essay deals with the use of archival excavations documents among archeologists, with the focus on the Swedish excavation in Labraunda, Turkey. The purpose with this study was to facili- tate the work at archival institutions with excavation documents, and to create more knowledge about the use of archival excavation documents. This study can also help the archival institutions to preserve and mediate this type of documentation. In addition, this study also adds more knowledge about what type of archival documentation the users prefer to use. Method that have been used are interviews, which six persons that have or are working with documentation from Labraunda. In addition with, document studies are used as a complement, where publications, based on archival document from Labraunda, written by the interviewed individuals have been studied. Con- cluding of this study is that the archeologists using archived excavation documentation needs to process the documents before any contemporary analysis can be made. Moreover, it seems that it is a patchwork between using their own and others documentation, to fill in the information gaps or find similarities. Furthermore, some of the most used document types is, according to this study, photographs and drawings of ceramics.

Made available in DSpace on 2014-06-11T19:22:29Z (GMT). No. of bitstreams: 0 Previous issue date: 2012-06-28Bitstream added on 2014-06-13T20:09:38Z : No. of bitstreams: 1 pontes_man_me_ia.pdf: 3344544 bytes, checksum: 0cdcda18109f25d3d120a1361390ee3c (MD5) / Universidade Estadual Paulista (UNESP) / Esse trabalho tem como objeto de estudo a documentação artística dos grupos Arte/Ação e 3nós3 produzida em razão de suas poéticas, levando em consideração o traço documental presente em muitas das experimentações artísticas, acentuado com a vertente conceitual, a partir dos anos 1960. A pesquisa aborda a questão das diferenças e similitudes entre obra e documento, com base no uso desse expediente documental presente em muitos dos processos e procedimentos artísticos contemporâneos, como nas poéticas conceituais dos anos 1970. O estudo parte da documentação artística desses dois grupos de artistas, atuantes em São Paulo na década de 1970 e início de 1980: o grupo Arte/Ação (1974/1977) formado pela dupla Francisco Iñarra e Genilson Soares, cuja prática artística é pautada pelo conceito “documentar é expressar”, que tem sua origem no Equipe 3, criado em 1971 juntamente com Lydia Okumura, e o grupo 3nós3 (1979-1982), formado pelos artistas Hudinilson Jr., Mario Ramiro e Rafael França, que realiza uma série de intervenções urbanas na cidade de São Paulo, cujo acesso aos trabalhos se dá, principalmente, por meio de sua documentação, registro fotográfico, publicação na imprensa, edições de artista, entre outros. Os dois grupos pertencem a gerações diferentes e não desenvolveram nenhum trabalho conjunto, porém suas propostas de apropriação e intervenção, seja no espaço fechado do museu, no caso do Arte/Ação, seja no espaço aberto da cidade, no caso do 3nós3, possuem aproximações, visto que ambos operam dialeticamente, dentro e fora do circuito artístico, com proposições de caráter efêmero e clandestino e que encontram duração, em sua maioria, na imagem técnica. A pesquisa, com ênfase no expediente documental, contextualiza as poéticas conceituais e as práticas coletivas dos anos de 1970... / This work has as its object of study the artistic documentation of the groups Arte/Ação and 3nós3 produced because of its poetics, taking into account the documentary feature present in many of the artistic experimentations, underlined with the conceptual aspect, from the 1960s onward. The research addresses the issue of differences and similarities between the work and document, based on the use of this documental resource present in many of our contemporary artistic processes and procedures, such as, in the conceptual poetics of the 1970s. The study originates from the artistic documentation of these two groups of artists working in Sao Paulo in the 1970s and early 1980s, the group Arte/Ação (1974/1977) formed by the duo Francisco Iñarra and Genilson Soares, whose artistic practice is guided by the concept document is to express, which has its origin in Equipe 3 created in 1971 together with Lydia Okumura, and the group 3nós3 (1979-1982), formed by the artists Hudinilson Jr., Mario Ramiro and Rafael France, which performs a series of urban interventions in the city of São Paulo, in which the access to their work is done mainly through its documentation, photographic data, publications of the press, artist editions, among others. Both groups belong to different generations and developed no joint work, never the less their proposals of appropriation and intervention, either in the enclosed space of the museum, in the case of Arte/Ação, either in the open space off the city, in the case of 3nós3. Their works connect, as both operate dialectically within and outside the artistic circuit, with ephemeral and clandestine proposals, of which the extension in time is mostly found, in the resources of the technical image. The research, with emphasis on the documental resources, contextualizes the conceptual poetics and... (Complete abstract click electronic access below)

Made available in DSpace on 2014-06-11T19:22:35Z (GMT). No. of bitstreams: 0 Previous issue date: 2007-11-28Bitstream added on 2014-06-13T19:28:08Z : No. of bitstreams: 1 morais_ev_me_ilha.pdf: 510161 bytes, checksum: 6af6d69fa6200a199ca042b9537fb4e4 (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Antigamente, eram utilizados para o ensino à distância apenas os meios de comunicação tradicionais (revistas, livros, TV e rádio) para passar informações e conteúdos. Com o surgimento de novos meios de comunicação, surgiu a necessidade de desenvolver novos métodos de ensino para integrar pessoas de diversas áreas e regiões. Com isso, faz-se necessário o estudo de metodologias e desenvolvimento de novas tecnologias de comunicação. O presente trabalho tem como objetivo apresentar a modelagem para o desenvolvimento de uma ferramenta de Ensino à Distância. Apresentou-se também a Metodologia OOHDM – Object Oriented Hypermedia Design Method, na qual foi utilizada o Modelo Navegacional onde apresenta o mapeamento do caminho que o usuário deverá fazer na navegação do sistema. A UML - Unified Modeling Language com o uso dos diagramas de casos de uso, apresentou as opções que podem ser realizadas na manipulação da interface. A camada de regra de negócio ofereceu o funcionamento do sistema através do DFD Diagrama de Fluxo de Dados. A camada de dados proporcionou a estrutura conceitual e lógica do banco de dados através do Modelo E-R (Entidade – Relacionamento) e do Modelo relacional, para que, através da análise dos diagramas e modelos obtidos, consiga-se compreender o sistema como um todo e possibilite a tomada de decisões mais precisas e em menor tempo, caso seja necessário efetuar alterações nesta aplicação. / The old traditional medias (magazines, books, TV and radio) were used for education at distance only to pass information and contends. With the creating of new medias, appeared the necessity to develop new methods of education to integrate people of different areas and regions. Therefore, study of methodologies and development of new technologies of communication becomes necessary. The present work had as objective to present a modeling for the development of an Education at Distance tool. Methodology OOHDM – Object Oriented Hypermedia Design Method was also presented, in which was used the Navigational Model where it presents the mapping of the way that the user will have to make in the navigation system. The UML, United Modeling Language with the use of the diagrams of use cases, presented the options that can be realized through the manipulation of the interface. The business service offered the functioning of the system through the DFD (Diagram of Data Flow). The data service provided the conceptual structure and logical of data base through model E-R (entity – Relationship) and relation Model, so that, through the gotten analysis of diagrams and models, it’s possible to understand the system as a whole and make it possible to take more precise decisions in less time, if it is necessary to provide alterations in this application.

Made available in DSpace on 2016-06-02T19:51:54Z (GMT). No. of bitstreams: 1 4195.pdf: 17668370 bytes, checksum: 7a5ece6fa11114812eb230b26e1016b8 (MD5) Previous issue date: 2012-02-14 / Universidade Federal de Minas Gerais / Generally, the documentation in compliance with ISO 9001 requirements is a complex task and source of excessive bureaucracy. As a result, the attention that documentation requires can blur the benefits in implementing the standard. In order to overcome that obstacle, the wiki software can be used as an alternative to documentation computerization. Therefore, the objective was to adapt wiki software to computerize the documentation of a ISO 9001 Quality Management System. The method to achieve this goal was to develop a prototype based on wiki (named WikiQMS) with features involving the storage, creation, revision and control of quality documents. Still in the development phase, the prototype was evaluated by an Expert Panel in order to collect their assessments and ideas to improve the prototype. Finally, the WikiQMS was validated and deployed by a junior enterprise Unifei Jr. The result is a wiki prototype that complies with minimum requirements of Quality Management System documentation. The WikiQMS also has many of the Web 2.0 advantages like collaborative editing, collective authorship, accessibility and ease of use, providing a proper environment to documents continuous improvement. / A documentação de um Sistema de Gestão da Qualidade, que atende aos requisitos da ISO 9001, é, em muitos casos, complexa e uma fonte de burocracia excessiva. Em vista disso, os benefícios na adoção da norma podem ser ofuscados pela atenção que a documentação do Sistema de Gestão da Qualidade requer. Para superar esse obstáculo, o software wiki pode ser utilizado como alternativa para a informatização da documentação. Portanto, o objetivo da pesquisa consistiu em adaptar um software wiki para informatizar a documentação de um Sistema de Gestão da Qualidade. Para atingir este objetivo, foi desenvolvido um protótipo a partir de um software wiki (denominado WikiQMS) com funcionalidades que envolveram o armazenamento, criação, alteração e controle dos documentos da qualidade. Ainda na etapa de desenvolvimento, a adaptação foi avaliada por um Painel de Especialistas, para coletar suas avaliações e ideias e assim incorporar melhorias ao protótipo. Por fim, o WikiQMS foi validado por meio de uma implantação na empresa júnior Unifei Jr. O resultado foi um protótipo em wiki que mostrou habilidade em cumprir com requisitos mínimos de implantação da documentação do Sistema de Gestão da Qualidade nas organizações. Além disso, o WikiQMS possui muitas das vantagens de uma solução da Web 2.0 para a questão da edição colaborativa, autoria coletiva, acessibilidade e facilidade de uso, provendo um ambiente propício para a busca da melhoria contínua dos documentos

Made available in DSpace on 2015-05-07T14:27:22Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 1269622 bytes, checksum: 691db9599b9176bf6383f036b0230a0c (MD5) Previous issue date: 2014-02-19 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The transgenitalization surgery is a procedure used by medicine to adjust the transsexual s body to one the individual feels suitable with his or hers identity. For the surgery to happen it s necessary that a multidisciplinary team declare the transsexuality a pathology, which inflicts serious psychological suffering and reduction of the libido due to not accepting their own body. Majoritarian jurisprudence understands that after the physical modification the person may modify the civil records in order to adjust to his or hers new characteristics. After those interventions, both chirurgical and documental, this individual will have dignity. This work intends to understand if the procedures mentioned are enough to assure dignity to transsexual individuals. The main purpose here is to demonstrate society traditionally divides itself on men and women in heterosexual behavior, which translates a binary framing for people. The dissertation also clarifies that gender is a result of cultural construction, which stands in the way of a simplistic division of heterosexual behavior between men and women. It will be used a bibliographic research of the themes brought here, such as feminism, transsexuality or right to a name. As a theoretical reference it will be adopted the Marxist feminism theory. To accomplish what it proposes, this dissertation will be divided in three chapters. The first chapter will disclosure the right to a name, mentioning its principles and the legislation, both internal and international. It also clarifies about the possibilities of name change, touching especially what concerns the transsexual and, by consequence, the surgery of sexual adaptation. The second chapter approaches the feminism theory, which denaturalizes the gender debate, pointing that the relation of subjection between men and women has a political obliquity, and amplifies gender researches to involve also transsexuals. The third chapter uses the queer theory to point the necessary breaking of the binary composition of men/women and deconstruct the dominant thought that uses signs to establish the comportment pattern thought as ideal, which is called heteronormativity. In that point it is showed that both the transgenitalization surgery and the requirement of this surgery to alter social registration enforce the binary pattern of gender and it is not enough to assure dignity to those individuals that don t adapt to such a corporal dimorphism. This work then concludes that both medical and legal mechanisms aren t enough to the pretensions of dignity of transsexual individuals. / A cirurgia de transgenitalização é um procedimento utilizado pela medicina com o intuito de adequar o corpo do transexual ao pretendido pelo indivíduo por entender mais compatível com sua identidade de gênero. Para que isto ocorra é necessário que uma equipe multidisciplinar ateste alguns requisitos que impliquem no reconhecimento da transexualidade como patologia, a exemplo de grave sofrimento psicológico e diminuição da libido por não aceitar o seu estereótipo. A jurisprudência majoritária entende que após a adequação física, a pessoa pode modificar o registro civil para se adequar ao seu novo corpo e após as duas intervenções (cirúrgica e documental) o indivíduo gozará de dignidade. O que se pretende saber é se realmente os procedimentos acima mencionados são suficientes para proporcionar dignidade aos sujeitos que se reconhecem como transexuais. Objetiva-se demonstrar que a sociedade tradicionalmente se divide em homens e mulheres de comportamento heterossexual, ou seja, é o meio binário de enquadramento das pessoas, que encontra fundamento na naturalização e universalização que impõe este padrão. A dissertação também objetiva esclarecer que o gênero das pessoas é resultado da construção cultural da sociedade, não podendo haver uma divisão simplista em comportamento heterossexual em que todos devem se enquadrar entre homens e mulheres. Utiliza-se levantamento bibliográfico dos temas pertinentes do direito ao nome, feminismo e transexualidade. Como referencial teórico é adotado o feminismo marxista. Para tal intuito, divide-se o texto em três capítulos. O primeiro dispõe acerca do direito ao nome, mencionando os princípios norteadores, tutela prevista na legislação cível pátrio e instrumentos internacionais. Também é esclarecido sobre as possibilidades de alteração do nome, enfatizando o caso do transexual e por consequência a cirurgia de adequação sexual. No segundo capítulo aborda-se o pensamento feminista, que desnaturaliza o debate de gênero e apontando a relação de sujeição entre homens e mulheres como de cunho político e a ampliação das pesquisas feministas que abrangem também os transexuais. No terceiro capítulo utiliza-se a teoria queer e aponta o necessário rompimento do binarismo homem/mulher ao desconstruir o pensamento dominante que se utiliza de signos para estabelecer o padrão comportamental pretendido e tido como ideal, o que se denomina de heteronormatividade. Ao fim, é constatado que a cirurgia de transgenitalização e esta como requisito imprescindível para a modificação registral do transexual apenas reforçam o binarismo de gênero, não sendo suficiente para proporcionar dignidade aos indivíduos que não se adaptam ao dimorfismo corporal, sendo os mecanismos médicos e jurídicos inadequados às pretensões dos transexuais.

The target of my diploma thesis is the proposal of project documentation of Land Register Office for a middle-big town. The administration building of the Land Register Office is designed for 20 people. The theoretical location of the construction is placed in the land register of a town called Litvinovice, in the location specified for building civic amenities. Literary overview limits the fundamental notions regarding the design of building construction, furthermore in this chapter are written out the paragraphs of the valid building act a its execute public notices associated with the projection of building civic amenities. The results of this diploma thesis contain the description of the location, where the building will be located, the project documentation for building permission that is made out according to a public notice No. 499/2006 about building documentation. The particular technical drawings are elaborated in the application AutoCAD 2006. The visualizations present the colour scheme of the front facade or architectural solutions of exterior are processed in the application ArchiCAD 8.1.

The diploma thesis aims to elaboration of project documentation for a one-family house reconstruction. The project is based on the local plan of the village Boršov nad Vltavou. Proposal is made in two variations - A and B. Project is worked-out according to the variation A and elaborated in a range for issuing notification of simple building. The house is designed in compliance with the area plan of the municipality and it follows the surrounding building development with its character. Work on the project documentation respected all legal regulations concerning of building design. The drawing part has been processed by visualization cad application.

Nursing documentation became an important part of work of a general nurse / a midwife. The nursing documentation differs in individual hospitals. The clinic management is responsible for the documentation contents in given hospital and general nurses / midwives at least participate in its development. The nursing documentation serves as the work aid for the nursing staff, being the material providing important information for other medical staff and institutions. The documentation objectively informs the medical team members about the health conditions of the given individual. Recently, significant stress started to be put on education activities of a nurse and its documenting. New examination methods or therapeutic procedures are being introduced into practice, which should help in treatment of clients. Regardless modern progress, the number of chronically ill clients increases ? for example diabetes mellitus, chronic renal insufficiency, asthma bronchiale etc. That is why nurses in the positions of educators play very important rules. The graduation thesis / diploma work aims at nursing documentation in practice. The aim of the graduation thesis / diploma work was to map the efficiency of nursing documentation and to find out what an importance attach the nurses to nursing documentation keeping. Another aim was to find out whether education plans make a part of nursing documentation. My last aim was to find out whether an education nurse is a member of the nursing team. For the research part of this work, a combination of qualitative and quantitative research solution was used. A semi-structured interview was used s the data collection technique for the qualitative part, while there were interviewed the chief nurses working in a hospital in Plzeň region. A questionnaire was used as the data collection technique for the quantitative part and it was designed for general nurses working in the faculty, regional and district hospitals in Plzeň region, in standard department, intensive care unit and in consequent care unit. The aims of the work were reached. Four hypotheses were set for the quantitative research. 1. Nurses perceive the efficiency of nursing documentation in case of being kept by an appointed nurse. 2. The shift nurses consider nursing documentation keeping to be rather a stress instead of an expression of professional activities of a nurse. 3. A part of standard equipment of nursing documentation is reserved for education activities. 4. The system of nursing care provision in the hospital departments does not allow application of education process, even though its keeping in nursing documentation is required. The first two hypotheses were confirmed, the third and fourth hypotheses were not confirmed. Five chief nurses expressed their interest in results of our research and investigations. They are interested in results obtained in their departments. We continue our co-operation as the output of the work is a draft of documentation for education of a client, the education standard and a seminar or course of education activities of a nurse.