Submitted by Nadir Basilio (nadirsb@uninove.br) on 2016-05-09T21:20:54Z No. of bitstreams: 1 Glaucia Cobellis.pdf: 885448 bytes, checksum: 0c1efca2b5c7784caa04f3402f1dcf98 (MD5) / Made available in DSpace on 2016-05-09T21:20:54Z (GMT). No. of bitstreams: 1 Glaucia Cobellis.pdf: 885448 bytes, checksum: 0c1efca2b5c7784caa04f3402f1dcf98 (MD5) Previous issue date: 2013-11-08 / As we begin the study of the powers of the rapporteur, we must demonstrate that it - is a legal mechanism that seeks to give effect to the process more quickly, with no individual right to mitigate and combat principles of procedural law and the constitution itself, trying to solve the crisis within the hypotheses. The decision of the rapporteur proprietorship rather than being considered a mechanism retarding system should be considered a tool that does away with inequalities, it is clear that the biggest problem we face today is the delay of trials resources in the courts where the parties expect a few years without any response and use this power only comes to realize the provision of fair judicial review, which would give quick response in resolving the crisis, and yet he is quick decision proprietorship hurts individual rights, procedural and constitutional because its application is exhaustive, that is, unfortunately can be used in some situations. / Ao iniciarmos o estudo sobre os poderes do relator, devemos demonstrar que trata de um mecanismo legal que procura dar efetividade ao processo de maneira mais célere, sem mitigar direito individual e contrariar princípios de direito processual e a própria constituição, procurando solucionar a crise dentro das hipóteses previstas. A decisão unipessoal do relator, em vez de ser considerada um mecanismo de retardamento do sistema deveria ser tida como ferramenta que acaba com desigualdades, pois é notório que o maior problema que enfrentamos atualmente é a demora dos julgamentos dos recursos nos Tribunais no qual as partes esperam alguns anos sem resposta alguma e a utilização deste poder somente vem realizar a prestação da tutela jurisdicional justa, que seria dar a resposta rápida na resolução da crise, e nem por isso esta decisão unipessoal célere fere direitos individuais, processuais e constitucionais pois sua aplicação é taxativa, ou seja, infelizmente poderá ser utilizada em algumas situações.

Зачастую переход на аутсорсинг в компаниях происходит лишь как попытка угнаться за современными тенденциями. Но по факту, его применение не целесообразно для внедрения в данной компании. В связи с чем возникают проблемы в финансово-хозяйственной деятельности, вызванные необдуманным решением о переходе. Целью магистерской диссертации является развитие теоретико-методических основ оценки целесообразности перевода бухгалтерского учета на аутсорсинг в коммерческих организациях. В работе рассматриваются теоретические основы аутсорсинга бухгалтерского учета и целесообразность его применения в коммерческих организациях. В магистерской диссертации сформирована методика определения целесообразности перевода бухгалтерского учета на аутсорсинг, основанная на реализации определенной последовательности этапов, которые учитывают накопленный опыт в области организации передачи бухгалтерского учета на аутсорсинг в коммерческих компаниях, недостатки и достоинства уже существующих методик, а также надежность показателей, рассчитываемых при передаче бухгалтерии на аутсорсинг, что позволит в полной мере учесть все экономические, организационные и управленческие моменты передачи бухгалтерии на аутсорсинг, определить эффективность данного мероприятия, а также выделить направления дальнейшего контроля над процессом аутсорсинга бухгалтерских услуг, предоставляемых сторонними организациями. / Often, the transition to outsourcing in companies occurs only as an attempt to keep up with current trends. But in fact, its use is not advisable for implementation in this company. In this connection, problems arise in financial and economic activities caused by a thoughtless decision to transfer. The aim of the master's thesis is to develop the theoretical and methodological foundations for assessing the feasibility of transferring accounting to outsourcing in commercial organizations. The paper discusses the theoretical foundations of accounting outsourcing and the feasibility of its application in commercial organizations. In the master's thesis, a methodology for determining the feasibility of transferring accounting to outsourcing was formed, based on the implementation of a certain sequence of stages that take into account the accumulated experience in organizing the transfer of accounting to outsourcing in commercial companies, the disadvantages and advantages of existing methods, as well as the reliability of indicators calculated when transfer of accounting to outsourcing, which will fully take into account all the economic, organizational and managerial aspects of outsourcing accounting, determine the effectiveness of this event, and also highlight areas for further control over the process of outsourcing accounting services provided by third-party organizations.

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Magistro darbe “Ypatingosios teisenos esmės problematika” siekiama išanalizuoti ypatingosios teisenos esmę Lietuvos Respublikos civilinio proceso kodekse, ginčo ir ypatingosios teisenos tarpusavio sąveiką, dabartiniame Civilinio proceso kodekse nustatytą ypatingosios teisenos ir ginčo teisenos reglamentavimą, atskleisti jo turinį ir pagrįsti nuostatų įtvirtinimo būtinumą Lietuvos civilinio proceso teisėje. Įsigaliojus dabartiniam Civilinio proceso kodeksui, buvo iš esmės reformuotas ypatingosios teisenos procesas pasirinkus germaniškąją ypatingosios teisenos koncepciją. Atsisakius ginčo dėl teisės kaip pagrindinio teisenas atribojančio kriterijaus, Civilinio proceso kodekse įtvirtinta nuostata, draudžianti perduoti ypatingosios teisenos bylą išnagrinėti ginčo teisenos tvarka, jei joje kyla ginčas dėl teisės. Pagrindinis kriterijus, kuriuo remiantis Lietuvos civilinio proceso teisėje atribojama ginčo ir ypatingoji teisena, yra tikslingumas bei viešojo intereso egzistavimas civiliniuose teisiniuose santykiuose. Įtvirtintas inkvizicinis ypatingosios teisenos proceso modelis su jam būdingais oficialumo, imperatyvumo, riboto viešumo bei žodiškumo principais. Įtvirtintas aktyvus teisėjo statusas nustatant objektyvią tiesą ypatingosios teisenos byloje. Darbe stengiamasi įvertinti šią įstatymo leidėjo poziciją, remiantis egzistuojančia teismų praktika ypatingosios teisenos bylose. Aptariamos kylančios problemos juridinę reikšmę turinčių faktų nustatymo, santuokos nutraukimo bei kai... [toliau žr. visą tekstą] / In the master’s thesis titled "The issue of essence of the particular proceeding” is being tried to analyse the main features of the particular proceeding in Lithuanian Republic Civil Process Code, the interaction between disputes and particular proceeding, the interaction between those both proceedings, the innovation in the present Civil Process Code, which are related with the regulation of dispute and particular proceeding, to analyze innovation in detail, to exhibit its purport and to give a proof of the fixation of the attitudes in the Lithuanian Civil Process Law. While the present Civil Process Code took effect, the particular proceeding process was reformatted with the choice of the Germanic particular proceeding conception. Having rejected the dispute for law as the main criteria, which deliminates proceeding, in Civil Process Code the attitude is fixed, which prohibits to transfer particular proceeding case to a judge by the dispute proceeding method if the dispute for law (right) arises in it. The main criteria, as the ground of which in Lithuanian Civil Process Law the dispute and particular proceedings are deliminated and the public interest and expediency exist in civil legal regulation. There is consolidated inquisitorial model of particular proceeding with the official, inperative principles, also with the principles of limited publicity and of literal character, which are characteristic to this model. There is also consolidated judge’s active statute... [to full text]

對於商業保險公司和政府單位而言，死亡率的改善和未來死亡率的預估一直是一大重要議題。特別是對於退休金相關的社會保險、勞退或是商業年金、壽險等等，如何找尋一個準確的預估模式對未來的死亡率改善情況進行預測，並釐訂合理的保費及提列適當的準備金，是對於一個保險制度能否永續經營的重要因素。過去所使用的配適方法，大多僅以單一群體的過去資料輔助未來的預測，例如 Li and Carter (1992)所提出的 Lee-Carter Model，或是 Bell (1997)使用主成分分析法 (Principal Component Analysis, PCA)等僅針對單一群體本身變數進行分析之方式。然而綜觀全球死亡率改善趨勢，可發現國與國間、組與祖間雖有不同，但仍具備共同的趨勢。因此在考慮未來的死亡率配適方面，應加入組與組間的共同因子 (common factors) 進行考量。 Li and Lee (2005)曾提出 Augmented Lee-Carter Model，即對原本的Lee-Carter Model進行修正，加入共同因素項，並且得到更好的預測效果。 本文則採用考慮共同因子之主成分分析原理建構多重群體死亡率模型，即透過主成分分析法，同時考慮不同群體間的死亡率，並以台灣男性和女性1970年至2010年的死亡率資料，做為兩個子群體進行分析。本文使用之主成分分析法模式，和 Lee-Carter Model (Li and Carter, 1992) 和 Augmented Lee-Carter Model (Li and Lee, 2005)，以MAPE法對個別的預測能力進行分析，並得出採用PCA的模式，在預測男性短年期(5年)內的預估能力屬精確(MAPE 介於10%~20%之間)，然而在長期預估下容易失準，且所有使用的模型，在配適台灣資料時皆發生無法準確預估嬰幼兒期(0~3歲)和老年期(80歲以上)之情形。本文並以所有模型預估之死亡率計算保險公司之準備金與保費提列，並與第五回經驗生命表進行比較。 / For governments and life insurance companies, mortality rates are one of the key factors in determining premiums and reserves. Ignoring or miscalculating mortality rates might have negative influences in pricing. However, most of the mortality models do not consider the common trends between groups. In this article, we try to construct the mortality structure which considering common trends of multi-groups populations with principal component analysis (PCA) method. We choose 9 factors to set up our model and fit with the actual data in Taiwan’s gender mortality. We also compare the Lee-Carter Model (Lee and Carter, 1992) and the augmented Lee-Carter Model (Li and Hardy, 2012) with our common factors PCA model, and we find that the PCA model has the least MAPE than other model in five years forecasting in both genders. After finishing basic analysis, we use the mortality data of Taiwan (1970 to 2010) from human mortality database to construct the life expectancy model. We adopt the same criteria to choose the components we need. We also compare the level premium and reserves by different forecasting mortality rates. All of the models indicate life insurance companies to provide higher reserves and level premium than using the 5th TSO experience mortality rare. We will do following research by using company-specific data to construct unique life expectancy model.

Studentkonsultprojekt gör det möjligt för studenter att applicera sin kunskap i näringslivet samtidigt som det blir mindre kostsamt för företagen att anlita konsulter. Då jobbsökande via internet blir allt vanligare finns det ett behov av en webbapplikation för konsultuppdrag som kopplar samman studenter och företag. En av de viktigaste aspekterna för att skapa en konkurrenskraftig webbapplikation är användbarheten. Således är intentionen med denna studie att undersöka Hur kan en webbapplikation för konsultuppdrag mellan företag och studenter implementeras för att uppfattas som användbar av studenter? För att besvara frågeställningen har en webbapplikation för förmedling av konsulttjänster mellan företag och studenter utvecklats. Webbapplikationen baseras på en teoretisk grund där olika dimensioner av begreppet användbarhet analyserats. De dimensioner som lyfts är effektivitet, ändamålsenlighet och tillfredsställelse. I tillägg till detta har vikten av att specificera användare och de estetiska aspekternas påverkan på användbarhet behandlats. För att utvärdera om webbapplikationen upplevs som användbar testas den på tre testgrupper i tre olika skeden för att undersöka deras upplevelse av webbapplikationen. Testerna utgår från metoden thinking aloud tillsammans med enkäterna System Usability Scale (SUS) och Visual Aesthetics of Websites Inventory Short (VisAWI-S). SUS- och VisAWI-S-enkäterna gav indikationer på en starkt användbar applikation genom hela utvecklingsprocessen. Detta utifrån implementation av en design som främst utgick från principerna enkelhet och färgrikedom samt fokusområdena Synlighet av systemstatus, Igenkänning istället för återkallande, Flexibilitet och effektiv användning och Estetisk och minimalistisk design. Genom att analysera resultaten från thinking aloud-testerna kunde en tydlig minskning av negativa kommentarer identifieras mellan användartest 1-3. Utifrån dessa testresultat, dras slutsatserna att genom återkoppling relaterad till utförda aktioner, implementation av markörer och färgval med hänsyn till kontraster kan en webbapplikation för konsultjobb implementeras för att uppfattas som användbar av studenter. / Studentconsulting makes it possible for students to use their knowledge in business cases. In addition to this it also reduces the cost for enterprises when hiring consultants. As job hunting via the internet becomes more common there is a need for a web application that connects company projects with students who are interested in consulting. One of the most prominent aspects for a web application to be competitive is usability. The intention with this study is to examine How can a webapplication for consulting jobs between enterprises and students be implemented to be perceived as useful by students? To answer this question a web application for intermediation of consulting jobs between enterprises and students has been developed. The web application is developed on a theoretical basis where the different dimensions of the term usability has been analysed. These dimensions are efficiency, effectiveness and satisfaction. In addition to this the importance of specifying users and the aesthetic aspects effects on usability has been discussed. To evaluate if the web aplication is perceived as useful it is tested on three groups of people on three different occasions to examine their perception of the web application. The tests are based on the thinking aloud method together with the questionnaires System Usability Scale (SUS) and Visual Aesthetics of Websites Inventory Short (VisAWI-S). The SUS and VisAWI-S questionnaires indicated that the web application had a high level of usability throughout the development process. This was achieved through implementing a design based on simplicity and colorfulness as well as the principles Visibility of system status, Recognition rather than recall, Flexibility and efficiency of use and Aesthetic and minimalist design. By analysing the results from the thinking aloud tests a reduction in negative comments between test 1 and 3 could be identified. From the test results, the conclusion is that through responses related to completed actions, implementation of markers, and contrasting colors a web application for consulting jobs between enterprises and students can be implemented to be perceived as useful by students.