The diploma paper was focused on analysis of the tools -- it means documentation of transfer pricing and advance pricing arrangement leading to the higher tax bond of tax subject, for example: in the case of tax control. The main benefit of this diploma paper consists of analysis of primary data. These data were obtained from the questionnaire as well as from the interviews oriented mainly on tax control which I had led with 2 multinational companies. The questionnaire, which I had done by myself, was sent to 46 multinational companies which their business platforms are located also in the Czech Rep. The most valuable written sources from which some data for my diploma paper were taken is the real documentation of transfer pricing done for the request of advance pricing arrangement as well as the decision of tax administrator in the same case according to the § 38nc Law N. 586/1992 Sb., about income tax. Just the character of the data guarantees the practical application of this diploma paper. I hope according to my diploma paper to be successful in notice of absence in the basic instruments of transfer pricing from point of the multinational companies view which could lead to the adjustment by competent authorities. This adjustment could consequently improve the cooperation between tax subjects and tax authorities.

This is a comparative study based on text analysis of South Africa's and Sweden's curriculum. The purpose of the study is to get an understanding and awareness of the meaning and content of the curricula concerning child assessment. Its focus is to find out about similarities and differences of the assessment and evaluation processes. My research questions are: • What do South Africa's and Sweden's curricula for learning outcomes the children are assessed on? • How is South Africa's and Sweden's assessment of children described individually and evaluation in the curriculum? • What similarities and differences are there in South Africa's and Sweden's curriculum on the assessment of children individually and evaluation on the preschool?   The methods I use are qualitative text analysis and comparative analysis. I analyze and compare words and contents. My findings are that the assessment is about a way to see the children's development and learning. By having a conscious way of looking at children's interest and not to assess and judge individually which can lead to harming them. Instead, assess and judge as to benefiting the child to get support and can develop her/himself and her/his learning. Pedagogical documentation is used from the Swedish curriculum to see the children's interest and development. In South Africa notebook is used for documentation. The South African curriculum has more content with tips on development opportunities. If we compare the Swedish curriculum, there are learning outcomes where the goals are not as specified as the South African curriculum. This means that the Swedish curriculum has space for interpretation. In this study, we can gain an understanding of assessment in preschool and gain clarity of the dilemma that exists. / Studien handlar om att jämföra och göra en textanalys på Sydafrikas och Sveriges läroplan. Mitt syfte är att ta reda på vad som står i läroplanerna för att få förståelse och medvetenhet av de olika sätten att bedöma barn på. Detta för att ta reda på likheter och skillnader i processerna för bedömning och utvärdering. De frågeställningar jag har är: • Vad har Sydafrikas och Sveriges läroplaner för lärandemål där barnen blir bedömda på? • Hur beskrivs Sydafrikas och Sveriges bedömning av barn individuellt och utvärdering i läroplanen? • Vilka likheter och skillnader finns det i Sydafrikas och Sveriges läroplan om bedömning av barn individuellt och utvärdering på verksamheten?   De metoder jag använder mig av är kvalitativ textanalys och jämförande analys där jag analyserar och jämför ord och innehåll. Mina resultat var att bedömning handlar om ett sätt att se barnens utveckling och lärande. Genom att ha ett medvetet sätt att se på barns intresse och att inte bedöma barnen där det kan genom att bedöma individuellt leda till men för barnet. I stället bedöma där det gynnar barnet för att få stöd att utveckla sig själv och sitt lärande. Pedagogisk dokumentation använder den svenska läroplanen för att se barns intresse och utveckling. Sydafrika använder sig av att notera i anteckningsbok. Den sydafrikanska läroplanen har mer innehåll med tips på utvecklingsmöjligheter. Om vi jämför den svenska läroplanen finns det lärandemål där målen inte är lika specificerade som den sydafrikanska läroplanen. Detta gör att den svenska läroplanen har tolkningsutrymme. Genom denna studie kan vi få förståelse för bedömning i förskola och få klarhet i dilemmat som finns.

Bakgrund: Den agila projektmodellen har under de senaste två decennierna vuxit fram som en utmanare till den traditionella vattenfallsmodellen. En av de stora skillnaderna mellan projektmodellerna är att i det agila arbetssättet involveras kunden kontinuerligt. Frågan är vad som då händer med överlämningen av den sista versionen av produkten, när utvecklingen är färdig? Samtidigt har bankbranschen på senare år utmanats av nya aktörer vilka profilerar sig som just digitala och IT-inriktade, och både dessa moderna banker såväl som de traditionella storbankerna har anammat det agila arbetssättet för att kunna konkurrera om kundernas uppmärksamhet. Dessa banker arbetar inte agilt till lika hög grad, och frågan är om överlämningen påverkas av det? Syfte: Syftet med studien är att öka förståelsen för hur överlämningen av det slutliga projektresultatet i agila projekt ser ut på svenska banker. Vidare ska studien undersöka om den skiljer sig mellan banker med olika agil mognad samt vilka konsekvenser som kan uppkomma i samband med överlämningen. Genomförande: Studien är genomförd som en flerfallstudie där två fall - storbanker och nischbanker, undersöks. Vidare har en fenomenologisk ansats och ett kvalitativt angreppssätt använts. Empirin har samlats in genom ett målstyrt urval varpå semistrukturerade intervjuer har genomförts med tio projektledare. Slutsats: Studien resulterar i slutsatsen att en överlämning av en slutlig produkt i agila projekt inte genomförs på ett formellt sätt, till skillnad från vad teorin tidigare har antytt. I synnerhet lämnar aldrig ansvaret för produkten någonsin det team som har utvecklat den. Vidare visar studien att storbanker arbetar med en lägre grad av agil mognad än vad nischbanker gör, men att detta inte påverkar hur överlämningen ser ut. Slutligen bidrar studien till insikter om konsekvenser kring att överlämningen inte existerar på ett formellt sätt. Detta leder till en reflektion kring att organisationer behöver anpassa sin agila projektmetodik till sin egen kontext. Projektledare generellt bör dessutom fundera över hur organisationens arbetssätt påverkar organisationen i stort samt vara medveten om de konsekvenser som dyker upp vid förändringar i arbetssättet. / Background: During the last two decades, the agile project methodology has grown as a competitor to the more traditional waterfall methodology. One of the biggest differences is, with an agile methodology the customer is involved throughout the project. But what happens in the final handover, when the development is finished? At the same time, the Swedish banking industry has been challenged by new actors whom profile themselves as digital focused and IT centred. Both types of banks have developed an agile way of working to be able to compete about the customers. However, the two types of banks does not work agile with the same maturity, and we wonder if the handover is affected by that? Purpose: The purpose of the study is to increase the understanding of what the handover of the final product in agile projects at Swedish banks looks like. Further, the study will examine if the handover differ between banks with different agile maturity, and which consequences that may arise in connection to the handover. Completion: The study was conducted as a multiple-case study in which two cases - traditional banks and specialised banks were examined. Further, a phenomenological and a qualitative approach has been used. The empirical data has been conducted through a targeted selection, where semi-structured interviews have been held with ten project leaders. Conclusion: The study concludes that the handover of the final product in agile projects does not exist in the formal way previous research has suggested. Specifically, the responsibility of the product does never leave the team developing it. Further, the study show traditional banks work with a lower degree of agile maturity in comparison to specialised banks. However, this does not affect the characteristics of the handover. Finally, the study contributes to insights about the consequences of the handover not being as formal. This contributes to a discussion about the need for organisations to be able to adapt their agile methodology to their own context. In general, project leaders also should reflect upon how their way of working affect the organisation as a whole, as well as being aware of the consequences that appears when changing the organisation’s way of working.

Deficiencies in software design or architecture can severely impede and slow down the software development and maintenance progress. Bad smells and anti-patterns can be an indicator for poor software design and suggest for refactoring the affected source code fragment. In recent years, multiple techniques and tools have been proposed to assist software engineers in identifying smells and guiding them through corresponding refactoring steps. However, these detection tools only cover a modest amount of smells so far and also tend to produce false positives which represent conscious constructs with symptoms similar or identical to actual bad smells (e.g., design patterns). These and other issues in the detection process demand for a code or design review in order to identify (missed) design smells and/or re-assess detected smell candidates. UML diagrams are the quasi-standard for documenting software design and are often available in software projects. In this position paper, we investigate whether (and to what extent) UML diagrams can be used for identifying and assessing design smells. Based on a description of difficulties in the smell detection process, we discuss the importance of design reviews. We then investigate to what extent design documentation in terms of UML2 diagrams allows for representing and identifying software design smells. In particular, 14 kinds of design smells and their representability in UML class and sequence diagrams are analyzed. In addition, we discuss further challenges for UML-based identification and assessment of bad smells.

Based on Berg's (2003) model for document analysis with a supplementary interview of preschool manager, this study examined how far there is an unused space in science and technology at preschools. The study also aims to investigate how documentation work is governed by external and internal borders. The study was conducted at two municipal preschools in central Sweden and was based on the School Act and the preschool's curriculum (Skolverket, 2016) and local documentation in the form of a work plan from both preschools and a common systematic quality report. The documentation was compared to each other and supplemented with an interview to make its external and internal borders visible and examine whether there was an unused space. The result shows that there are many requirements for what the documentation in the preschool should contain and how the documentation work should be carried out. The preschools work with a prioritized development area that can be problematic for the documentation work regarding other goals. The documentation shows a clear structure for how and what should be documented in the operations, both from the requirements of the curricula and the management. In the teaching of science and technology, we can instead find out that there is an unused space based on the documentation, but more research is needed on the subject in order to ensure that this is actually the case.

In this thesis and in my graduation project, I am taking a closer look at the word temporary. It is an investigation in the transition between the two states: temporary and permanent. I am using the contrasting state permanent as an anti-pole to get perspective and to have a fair comparison. I want to give the state of temporarily a shape or a face and to define time through the material and design, like a time capsule. As an interior architect I am questioning the usage of the temporary in the architectural and giving it attention by using architecture, furniture, states and materials as my framework.

Esta pesquisa desenvolveu-se com o intuito de analisar, conforme a concepção de Chartier (1990), as representações que se construíram dos alunos e da literatura pelo viés da seleção e apresentação dos textos literários nos livros didáticos de Língua Portuguesa, em dois diferentes períodos históricos. Para isso, selecionaram-se livros publicados no Estado de São Paulo entre os anos de 1976 a 1996, destinados às antigas quintas e sextas séries do ensino de primeiro grau. Pretendeu-se ainda analisar, sob a perspectiva discursiva bakhtiniana, os diálogos que se estabeleceram entre os modos de seleção e de apresentação dos textos literários nos manuais e os discursos acadêmicos, pedagógicos e oficiais que propunham, nesse(s) período(s), novas concepções de língua e de ensino. Para o desenvolvimento da análise, consultaram-se as coleções didáticas que atendiam aos interesses da pesquisa e que se encontram disponíveis no acervo LIVRES (Banco de dados de Livros Escolares Brasileiros (1818-2005)) da Faculdade de Educação da Universidade de São Paulo (FEUSP). Os livros que compuseram o corpus da pesquisa foram reunidos em dois grupos, tendo como referência os documentos oficiais que se encontravam em voga no período de publicação dos manuais: os Guias Curriculares (1975) e as Propostas Curriculares para o ensino de 1º grau (1986). A opção por assim agrupar as coleções atendeu à hipótese de que, por terem sido elaborados com base no que se discutia a respeito do ensino, os documento consistiriam em materiais de apoio para se perceber os diálogos entre os textos apresentados nos manuais e os discursos circulantes nos dois momentos históricos observados. Consultadas as coleções didáticas do acervo, elegeram-se duas obras de cada período, as quais foram consideradas representativas pelo fato de apresentarem os autores literários mais referenciados em seu período de publicação. Foi com base na análise dos textos desses autores, sobretudo modernistas e contemporâneos, que foi possível vislumbrarem as representações da literatura, ora apropriada enquanto texto ou mensagem portadora de conteúdos, ora concebida como um trabalho construído de forma dialógica e situado num contexto. A respeito da representação dos destinatários dos manuais, principalmente os alunos, notou-se que, por vezes, eram projetados segundo uma imagem infantilizada, e, noutras, eram considerados competentes para construir sentidos e refletir diante dos textos que lhes eram apresentados por meio dos manuais. / This research was conducted in order to find, according to the ideas of Chartier (1990), representations that were made of students and of literature, by selecting and presenting literary texts in Portuguese language textbooks. We selected books published by the Department of Education of the State of Sao Paulo, Brazil, from 1976 to 1996, aimed at students of the former fifth and sixth grades of middle level education. Our intention was also to analyze, from Bakhtin´s perspective, approaches adopted in the selection and presentation of literary texts in textbooks and academic, pedagogical and official documentation, which proposed, during that period, new methods for language and teaching. For the purpose of analysis development, we consulted textbook collections related to our research, which are available at LIVRES (Brazilian Schoolbooks Database) library (1818-2005), at School of Education, Sao Paulo University (FEUSP). Documents comprising the research corpus were organized in two groups, having as reference the official documents available at the time of the textbooks publishing: Guias Curriculares (Curriculum Guides, 1975) and Propostas Curriculares para o ensino de primeiro grau (Curriculum Proposals for Elementary and Middle Level Education, 1986). Our choice to group the collections as such was based on the hypothesis that, as they were guidelines developed according to what was discussed about teaching at the time, they consisted of support documentation to understand the dialogue between texts presented in textbooks and approaches adopted during those two historical moments observed. Having consulted the collection textbooks, we chose two pieces of work for each period, which were considered representative, because they had the most often referenced authors during their literary publication periods. Based on the analysis of the texts of those authors, especially modernist and contemporary authors, we were able to check literature representations, either adequate as text or \'message\' bearing content, or a piece of work dialogically constructed and in context. Regarding representation of the manual recipients, especially students, we noted that sometimes they were projected with a somewhat childish image, and sometimes considered competent to construct meanings and reflect on the texts and dialogues that were presented to them by the textbooks.

A abordagem das principais discussões éticas e metodológicas no âmbito da preservação da arte contemporânea constitui o ponto de partida desta tese. O recorte procurou enfatizar a problemática da preservação de algumas modalidades artísticas denominadas atualmente de instalações de arte, evidenciando a produção artística brasileira a partir da década de 80. Tomando como referência o estudo de cinco obras de artistas vivos que, em sua maioria, ainda não estão inseridas no contexto institucional, analisa-se a relevância do registro das intenções desses artistas quanto à preservação, bem como o papel do conservador/restaurador e da comunidade artística. / Tackling the major methodological and ethical issues in the preservation of contemporary art is the starting point for this thesis. The cutting sought to emphasize the issue of preservation of some artistic modalities, currently called art installations, showing the Brazilian artistic production from the 80s. Compared to the study of five works of living artists and, mostly, not yet included in the institutional context, the relevance of the intention records of these artists is examined in terms of the preservation of their works, the role of the conservator-restorer and the artistic community.

Para a certificação de um procedimento de soldagem, quer seja de alta responsabilidade na soldagem de oleodutos e gasodutos em tubulações de aço carbono ou para um uso rotineiro e diário em fábricas e oficinas, deve ser realizada uma análise profunda dos fenômenos ocorridos no material de base (MB), no metal de adição (MA) e na zona afetada pelo calor (ZAC). Por meio desta análise criteriosa na qualificação de um procedimento de soldagem, o procedimento é liberado para ser utilizado, seja qual for o objetivo final da soldagem. Apenas com a Especificação do Procedimento de Soldagem (EPS) qualificada em mãos é possível iniciar os trabalhos de soldagem, e caso esta seja seguida integralmente, o sucesso do processo está a um passo de se concretizar. Para demonstração desta interação existente entre qualificação, análise dos resultados, aprovação dos ensaios e aprovação da especificação, foi desenvolvido este trabalho utilizando o material de base na forma tubular API 5L Gr. B soldado com os processos eletrodo revestido (SMAW) e arame tubular autoprotegido (FCAW-S). Foi utilizada uma junta tubular como exemplo de estudo e qualificação de um procedimento de soldagem baseado na documentação contida na norma da Petrobrás N-2301 e em outros códigos e normas, que regem a qualificação do processo de soldagem utilizado em refinarias e plantas de produção brasileiras. Foram estudados em conjunto os resultados obtidos por meio de ensaios mecânicos, ensaios não destrutivos e microestruturais. Ambas as Especificações dos Procedimentos de Soldagem preliminares (pEPS), estabelecidas antes do início da soldagem dos dois processos de soldagem, foram aprovadas e qualificadas, satisfazendo as características macro e microscópicas, metalúrgicas e mecânicas da junta soldada. / A comprehensive analysis of the phenomena occurring in the base metal (MB), filler metal (FM) and the heat affected zone (HAZ) should be conducted to provide the qualification of the welding procedure, either in high-demand carbon steel oil & gas pipelines or standard factory & workshop daily, usual operation. By means of this thorough welding procedure qualification, the process will be released, whatever the ultimate goal of welding. Only after the welding procedure specification (WPS) is qualified, is possible to start any welding work, and being the norm fully observed, the process is nearly to start successfully. The present work has been elaborated to demonstrate the interaction of qualification, result analysis, tests and specification approval, by applying the following elements: tubular base metal API 5L grade B welded with Shielded Metal Arc Welding process (SMAW) and self-shielded Flux Cored Arc Welding process (FCAW-S). A tubular joint was used as sample for a welding procedure qualification studies based on technical documentation specified on Petrobras N-2301, a Brazilian standard, and any others codes and standards that rule welding qualification on refineries & production plants of this company. The results obtained through mechanical testing, non-destructive testing and microstructure were studied together. Both preliminary welding procedure specifications (pWPS) established before the welding of these two welding processes, have been approved and qualified. The support given by welding qualification record (WQR) allows the joints to be welded in production, and result in reliable weld bead that satisfy the macro & microscopic, metallurgical and mechanical characteristics.

A pesquisa tem por objetivo refletir o papel desempenhado pela memória empresarial, analisando sua atuação estratégica no reforço da imagem institucional e na construção ou fortalecimento da identidade corporativa. A reflexão engloba ainda as motivações das empresas para a construção de espaços de memória e o uso da memória pelas organizações. A análise envolve a discussão de conceitos de áreas multidisciplinares do conhecimento: história, administração, arquivologia e biblioteconomia e documentação. Aborda os conceitos de história bem como sua associação com o passado e sua valorização por setores da sociedade e como efeito do processo de globalização. Apresenta a conceituação de memória, abordando sua valorização e busca generalizada feita por diversos setores sociais, destacando o interesse e importância pelas organizações, repercutindo em eventos comemorativos ou no resgate da história da empresa. Aborda a conceituação do termo cultura expressando sua complexidade conceitual e ampla significação, dando ênfase para a cultura organizacional e analisando seus principais componentes: valores, heróis, mitos e ritos para a compreensão de seu imaginário. Analisa a empresa além da produção de bens e serviços, como parte integrante da sociedade, enfatizando sua atuação frente aos seus públicos de relacionamento: consumidores, clientes, fornecedores, colaboradores, comunidade. Avalia os mercados de memória empresarial, abordando a temática dos trabalhos produzidos, destacando-se a importância do rigor científico e a legitimidade das fontes de pesquisa nos projetos de memória, objetivando a veracidade da história. Analisa os projetos de memória empresarial para identificar se estes constituem estratégia de marketing para valorização da imagem institucional ou são resultantes da consciência da responsabilidade história da organização. / The research aims to reflect the role played by the corporate memory, analyzing its strategic importance in enhancing the institutional image and building or strengthening the corporate identity. The reflection also encompasses the motivations of the companies for the construction of memory spaces and memory usage by organizations. The analysis involves the discussion of concepts of multi-disciplinary areas of knowledge, such as: history, management, archivology and librarianship, and documentation. Comprises the concepts of history and their association with the past, and their recovery by the sectors of the society, and as an effect of the globalization process. Introduces the concept of memory, encompassing its recovery and generalized search made by various social sectors, highlighting the relevance and importance by organizations, resulting in celebratory events or in the recovery of the companys history. It broads the definition of the term culture, expressing its conceptual complexity and wide-ranging significance, with emphasis on organizational culture and analyzing its major components: values, heroes, myths and rituals to the understanding of its imagery. Analyzes the company beyond the production of goods and services as an integral part of the society, emphasizing its actions before its stakeholders: customers, clients, suppliers, cooperators, community. Evaluates the markets of corporate memory, by addressing the thematic produced works, highlighting the importance of the scientific rigor and the legitimacy of the research sources on memory projects, aiming at the truth of the history. Analyzes the corporate memory projects in order to identify whether they are of marketing strategy for the institutional memory enhancement or whether they are the result of the awareness on the companys historical responsibility.