Made available in DSpace on 2016-04-25T18:39:39Z (GMT). No. of bitstreams: 1 Luiz Henrique Valerio.pdf: 823907 bytes, checksum: 6ca8bd9d955c007eb4b9b6590f57ee4d (MD5) Previous issue date: 2011-05-30 / The increasing adoption of the international financial reporting standards (IFRS) is the result of changes occurred in the last two decades, economy globalization, and the development of international markets. Due to the increased demand for information that allows foreign investors to compare the results of its investments in several companies of different countries with different standards, the adoption of a single accounting standard, globally accepted, became necessary. The International Accounting Standard Board (IASB) was responsible for the preparation of international standards whose process of convergence is already occurring in over 100 countries worldwide. Brazil, with the enactment of Law 11638/07, effective beginning as of January 1, 2008, and subsequent amendments introduced by Law 11941/09, took an important step in the convergence of its standards with international standards through the creation of the Accounting Pronouncements Committee (CPC), agency responsible for the issuance of accounting pronouncements in accordance with IFRS. IFRS 1, denominated First-Time Adoption, refers to the requirements for the first year the company discloses its financial statements pursuant to local accounting standards and IFRS. Accordingly, the purpose of this study is to verify whether in the air transportation industry, the first-time adoption of IFRS 1 resulted in significant changes in the main financial indicators and which are the impacts of IFRS adoption to the organization as a whole. For this, a research methodology that contemplates the study of an exploratory multiple case with a direct study of the companies information was chosen to characterize it and obtain the required data for the research. The comparative analysis of the financial statements of the companies that are the object of this study and the results obtained from the questionnaire and interviews indicated that financial statements prepared in accordance with IFRS present a higher disclosure level than those financial statements prepared in accordance with BRGAAP. We concluded that the adoption of IFRS impacts not only financial indicators, but several processes and controls of the companies as a whole / A adoção crescente das normas internacionais de contabilidade (IFRS) é o reflexo das mudanças ocorridas nas últimas duas décadas, no processo de globalização da economia e do desenvolvimento dos mercados internacionais. Em função do aumento da demanda por informações, que permitam ao investidor estrangeiro comparar o resultado dos seus investimentos entre empresas de diferentes países e diferentes normas, se fez necessário a adoção de um padrão único de contabilidade aceito mundialmente. O IASB (International Accounting Standard Board) ficou responsável pela elaboração de normas internacionais que já estão em processo de convergência em mais de 100 países em todo o mundo. No Brasil com a publicação da Lei nº 11.638/07, vigorando a partir de 1º de janeiro de 2008 e, posteriormente, com as alterações emanadas da Lei nº 11.941/09, deu-se um importante passo no processo de convergência de suas normas com os padrões internacionais, por meio da criação do Comitê de Pronunciamentos Contábeis (CPC), órgão responsável pela emissão de pronunciamentos contábeis em consonância com as IFRS. A IFRS 1, denominada First-Time Adoption refere se aos requisitos a serem observados no primeiro exercício em que a empresa publica as suas demonstrações financeiras, em norma contábil local e em IFRS. Com esta justificativa, este estudo tem por objetivo verificar se no ramo de transporte aéreo, com a primeira adoção das normas internacionais IFRS 1 First-Time Adoption, houve mudanças significativas, nos principais indicadores econômico-financeiros e quais os impactos da adoção do IFRS para a organização como um todo. Para tanto foi escolhida metodologia de pesquisa que contempla estudo de caso múltiplo exploratório que contempla um estudo direto com as informações das empresas para sua caracterização e obtenção dos dados necessários à pesquisa. A análise comparativa das demonstrações financeiras das empresas objeto deste estudo e dos resultados obtidos pelo questionário e entrevistas apontam que as demonstrações financeiras preparadas de acordo com as IFRS apresentam um nível de divulgação maior quando comparadas com as demonstrações financeiras em BR-GAAP. A conclusão obtida é que o processo de adoção do IFRS gera impactos não só nos indicadores econômico-financeiros, mas também impactos em diversos processos e controles das companhias como um todo

Sammanfattning Bakgrund: Våra matvanor grundläggs tidigt i livet. Med tanke på det rådande hälsoläget i Sverige och världen behöver långvarigt preventiva insatser sättas in i tidig ålder för att bekämpa utvecklingen av fetma. Salut-satsningen är ett exempel på en preventiv insats som syftar till att främja hälsa hos barn och ungdomar. Syfte: Att undersöka hur förstagångsmödrar upplever och uppfattar den information om hälsosamma matvanor som mödrahälsovården (MHV), barnavårdscentralen (BVC) och folktandvården ger inom Salut-satsningen. Metod: Kvalitativa semistrukturerade telefonintervjuer utfördes med 18 strategiskt utvalda förstagångsmödrar vars barn var i åldern ett till ett och ett halvt år. Data analyserades enligt Graneheims kvalitativa innehållsanalys. Mödrarna ingår i Västerbottens Salut-satsning och bor inom upptagningsområdet för Västerbottens läns landsting. Resultat: De flesta mödrar fick information om utrymmesmat, måltidsordning samt frukt och grönsaker. Informationen som vissa av mödrarna fått upplevdes för generell. Något mödrarna saknade från samtalen var mer individanpassad information samt att den skulle vara djupare. Den information som gavs varierade beroende på vilken hälsocentral mödrarna besökt. De hade inställningen att hela familjen bör äta hälsosamt samt att man som förälder bör vara en bra förebild. Många hade inställningen att de hade goda matvanor sedan tidigare och att förändring ej var nödvändig. Slutsats: Informationen om frukt och grönsaker är det budskap som framförallt gått fram till mödrarna, vilket motiverat dem till att göra förändringar i familjens matvanor. Mödrarna upplevde att informationen var för generell och att de saknar bakgrund till råden. En återkommande inställning bland mödrarna var att de redan ansåg sig ha goda matvanor och därför inte behövde ta åt sig av råden.

A notable paucity in practice interventions and literature currently exists in regard to self-support in first-time mothers. Recent literature and practice interventions seem to focus largely on social support resources, highlighting the deficiency in the investigation of self-support in first-time mothers as an integral and holistic concept and/or focus point for intervention. Literature continues to illustrate the many challenges first-time mothers encounter and therefore this study focuses on self-support experiences of the first-time mother in relation to her environment by providing an original stance of enquiry. The investigator aimed to explore and describe the experiences of self-support in first-time mothers in the Cape Metropole. The study was conducted qualitatively and according to an Interpretive Phenomenological Analysis (IPA) research design. This provided the researcher with a dual method of investigation: The first undertaking was to describe actual accounts of the participants‟ self-support experiences, while the second was to give an interpretation of these accounts which would reflect their experiences in an understandable, yet authentic manner. The meta-theoretical framework of Gestalt Therapy Theory (GTT) was applied due to its holistic and integrative nature, while the additional theoretical frameworks of Self Determination Theory (SDT) and Positive Psychology (PP) served as contributors to deepen understanding. The sample consisted of thirteen first-time mothers from moderately diverse socio-economic backgrounds. The study succeeded in giving in-depth exploratory descriptions of their self-support experiences during the first two years of motherhood. Findings displayed that the participants‟ self-support cannot be separated from their constantly shifting environments and that self-support is an integrated and dynamic process of development. Internal elements as well as environmental factors prove to disrupt this process of self-support development. Vital components for developing self-support were assuming responsibility for own well-being as a mother; as well as arriving at insight. Joy and gratefulness as experienced by the participants were proven to serve as motivators to sustain self-support. The study further exhibits that a supportive relationship is able to exist between the first-time mother‟s self-support and her environment when she is able to effectively identify, reach out and utilise social support resources available in her environment. Self-support serves as an experiential process (as an alternative to a fixed outcome) where the first-time mother is able, through experience, to mature and become more self-supportive. Findings argue that ideal self-support during novel motherhood is the capability to be in a mature interactive relationship with the environment, constantly adapting according to the organisation of the environmental field. / MA (Psychology), North-West University, Potchefstroom Campus, 2014

This thesis assesses the speed of adaptation and adoption of computing systems from an adult first-time user perspective in South Africa, with the aim of determining if it could ultimately lead to the reduction of the existing digital gap. As is evident from the social, educational, and economical gap for some observers, the reality of the existence of the digital gap in South Africa is undeniable. Constant non-targeted progress is made toward addressing imbalances, which seem to be more visible as the number of constant and permanent users is visibly increasing. These observed phenomena are mostly noticed amongst urban, educated, younger, middle-class citizens. The forgotten “missing middle” are left to fend for themselves. These are people who are still outside the digital drive the world is experiencing based on their schooling grade, geographical location, income level, and age. They were not in school when computer literacy was introduced, and they were too poor to teach themselves how to use a computer, too remote to observe the digital drive, and too old to learn from their peers. As citizens, their welfare matters, and when assessing the penetration of ICT in the country, their numbers also matter. One cannot ignore their presence and the difficulties and frustration that they experience when coming into contact with a computing system for the first time. The researcher is of the view that the presence of a computing system may not simply translate to the closure of the digital gap. In other words, people may gain access to a computer, but without computing usability skills or Internet connectivity it may not add value to their daily activities. Closing the digital gap in South Africa can be seen as political propaganda, but the reality is, how do we measure and assess it? It comes down to users, and in this particular case, attention is turned to the “missing middle”, here referred to as the adult first-time user. This is simply someone who is over the age of 18 years, lives in a rural community in South Africa, never completed school, and is using a computer for the first time. The researcher used a handheld tablet system as a tool to assess the participants’ adequacy in terms of the rate at which they complete tasks by developing mathematical equations which were placed together within an assessment metric that was later used to determine user proficiency, as well as their adaptation and user experience in order to determine if the participant can later adopt the device and take advantage of it. By so doing, the metric will comprise variables such as the user movement time, task completion success rate, task completion speed, user satisfaction, user reaction time, user completion rate per activity, time-based efficiency, and the assessment of the level of frustration any adult first-time user may experience while interacting with the system for the first time. The term “digital gap” may not be new to the ICT sphere, but no one has taken the step towards assessing it. The digital gap is no longer the absence of computing systems in many communities but rather the presence of inadequate user experience, which has not been properly measured and documented. The user experience metric (UXM) that was developed in this study provided the researcher with the opportunity to reassess the issue of systems adaptation, adoption, and usability by adult first-time users. This research is particularly driven by sound interaction design principles, user adaptation, and usability and user experience / Ph. D. (Information Systems) / School of Computing

La reconstruction tomographique par temps de première arrivée est rendue difficile par son caractère mal posé et par la non-linéarité du problème direct associé. Dans cette thèse, on se propose d'employer un modèle déformable, permettant d'introduire un a priori global sur la forme des objets à reconstruire, pour obtenir des solutions plus stables et de meilleure qualité. Dans un premier temps, nous introduisons des contraintes de forme de haut niveau en reconstruction tomographique d'émission, modalité où le problème direct est linéaire. Dans un second temps, différentes stratégies de résolution du problème non linéaire de reconstruction en temps d'arrivée sont envisagées. La solution retenue approche le problème direct par une suite de problèmes linéaires, conduisant à un algorithme par minimisations successives simples, au coursdesquelles l'a priori de forme est introduit. L'efficacité de la méthode est montrée en simulation et à partir de données réelles, acquises sur un banc développé par l'IFSTTAR pour le contrôle non destructif de structures de génie civil. / Image reconstruction from first time arrival is a difficult task due to its ill-posedness nature and to the non linearity of the direct problem associated. In this thesis, the purpose is to use a deformable model because it enables to introduce a global shape prior on the objects to reconstruct, which leads to more stable solutions with better quality. First, high level shape constraints are introduced in Computerized Tomography for which the direct problem is linear. Secondly, different strategies to solve the image reconstruction problem with a non linearity hypothesis are considered. The chosen strategy approximates the direct problem by a series of linear problems, which leads to a simple successive minimization algorithm with the introduction of the shape prior along the minimization. The efficiency of the method is demonstrated for simulated data as for real data obtained from a specific measurement device developped by IFSTTAR for non destructive evaluation of civil engineering structures.

Studien syftar till att undersöka hur designlösningar kan hjälpa förstagångsanvändare till att få en bättre förståelse för hur digitala vårdcentraler fungerar. Begreppet onboarding är centralt i arbetet samt Cardoso's ramverk för onboarding. Onboarding beskriver en upplärningsprocess där användaren introduceras till tjänsten så att han eller hon kan använda den och bli en aktiv användare. För att genomföra studien har en explorativ ansats gjorts. Undersökningen har delats upp i tre delar; en förstudie, en designfas och en värderingsfas. Sammanlagt har 17 deltagare rekryterats. Studien resulterade i tre olika prototyper som testades. Resultatet av studien visade att deltagarnas kunskapslucka kring hur läkarbesöket går till fylldes med hjälp av en introduktion - en onboarding. / The study aims to investigating how design solutions can help first-time users to gain a better understanding of how digital primary care works. The concept of onboarding is central to this study and the scientist Cardoso's onboarding framework. Onboarding describes a learning process where the user is introduced to the service so that he or she can use it and become an active user. In order to complete the study, an explorative approach has been made. The study has been divided into three parts; a preliminary study, a design phase and a valuation phase. A total of 17 participants have been recruited. The study resulted in three different prototypes that participant tested. The result of the study showed that the participants' knowledge gap about how the doctor visit works on a digital primary care application was filled with an introduction - an onboarding.

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Bakgrund: Av alla föräldrar till barn som föds i Sverige varje år är det ca 40 % som är förstföderskor. Omställningen kan bli stor när man blir förälder för första gången och behovet av stöd till båda föräldrarna är stort. Föräldrar är i behov av stöd i föräldrarollen, frågor som rör barnet samt social gemenskap med andra föräldrar i samma situation. Hembesöket har stor betydelse för att skapa en god relation med föräldrarna.Syfte: Syftet med studien var att beskriva BVC-sjuksköterskors upplevelser av förstagångsföräldrars behov av stöd under barnets första levnadsår, samt vad som varviktigt att tänka på för att främja god kontakt.Metod: Studien har en beskrivande design med kvalitativ ansats. Sex sjuksköterskor på två olika barnavårdscentraler i Mellansverige deltog. Data samlades in via semistrukturerade intervjuer, personliga – och telefonintervjuer. Materialet analyserades med kvalitativ innehållsanalys. Huvudresultat: I studien framkom att föräldrarna var i behov av stöd när det gällde deras egna mående både fysiskt som psykiskt, samt frågor som berörde barnet. Många mammor kunde ha fysiska symtom efter förlossning samt känna nedstämdhet och depressiva symtom. Behovet av social gemenskap och vara med i föräldragrupp efterfrågades när barnet blev lite äldre. Vidare framkom att det var viktigt att skapa en god och förtroendefull relation med föräldrarna och hembesökets betydelse betonades i samband med detta. Slutsats: Upplevelserna hos sjuksköterskorna i studien var att föräldrarna var i behov av stöd framförallt under barnets första sex månader. Behovet av stöd varierade utefter barnets ålder, samt utefter vilka personliga förutsättningar förstagångsföräldrarna hade. Vidare upplevde sjuksköterskorna att hembesök var av stor betydelse, när relationen med föräldrarna skulle grundas och det var ett bra tillfälle att skapa goda och förtroendefulla relationer. Resultatet i föreliggande studie kan ligga till grund för förbättringsarbete inom BVC / Background: Of all children who is born every year in Sweden are 40% first time mothers. The change can be huge when you become a parent for the first time, and the need of support for both parent is great. Parents need support in their parental role, questions concerning the child and social fellowship with other parents in the same situations. The home visit is very importance for creating a good relationship with the parents. Aim: The purpose of the study was to describe nurses in child health care experiences of first time parents need for support during the child’s first year of life, and what is important to think about in order to promote good contact.Method: The study has a descriptive design with qualitative approach. Six nurses at two child care centers in central Sweden was participated. Data were collected via semi structured interviews, personal- and telephone interviews. The material was analyzed with qualitative content analysis.Main results: The study revealed that the parents were in need of support with regard to their own physically and mentally health, as well as issues that concerned the child. Many mother could have physical symptoms after childbirth as well as feel depressed and depressive symptoms. The need of social community and being part of parent group vas demand, when the child got a little older. Furthermore, it emerged that it was important to create a good and trusting relationship with the parents and the importance of home visit was emphasized in connection with this. Conclusion: The experiences of the nurses in the study was that the parents were in need of support, especially during the child’s first six month. The need for support varied according to the child’s age and according to the personal circumstances of the first- time parents. Furthermore, the nurses felt that home visits were of great importance, when the relationship with the parents was to established and it was a good opportunity to create good and trusting relationships. The results of the present study can form the basis for improvement work within child health care.

<p>User onboarding for Graphical User Interface (GUI) applications usually involve walkthrough tutorials explaining various UI elements, functions, and navigation screens. These First-time User Experiences (FTUEs) are crucial in determining any subsequent user interaction. The purpose of this study has been explored by eliciting answers to two research questions in specific. The study primarily investigates a user's perception of a tailored onboarding experience. Following this, the impact of these tutorials on the user's performance has also been used as a way to verify their effectiveness.</p> <p><br></p> <p>The emergence of educational crowdsourcing platforms has revolutionized traditional models of teaching and learning by engaging students in collaborative, real-world problem-solving activities. However, the success of crowdsourcing platforms in education largely depends on their ability to provide a positive and engaging user experience, particularly for first-time users. As a part of another ongoing study, the need for an engaging onboarding tutorial to educate users on the concept of worked-out examples and peer evaluations was evident. Thus, the interventions developed in this study are built upon a crowdsourcing platform designed to collect worked-out examples from university students. </p> <p><br></p> <p>Through a combination of qualitative and quantitative research methods, this study seeks to provide insights into the design of effective onboarding tutorials in the context of crowdsourcing educational resources. There have been numerous attempts to devise effective onboarding strategies. For instance, the interplay of narration and animation has been utilized as a way to gamify and design engaging FTUEs. The design choices for tailoring the experience were hence determined through Rapid Iterative Testing and Evaluation (RITE) methods. Analysis of the experimental data shows that there is a statistically significant improvement in the FTUE when users are presented with a tailored onboarding tutorial. Their usage patterns also tend to improve post their interactions with the tutorials. These results hope to contribute to a better understanding of user engagement in FTUEs, thus paving the way for furthering product adoption and value metrics on a broad scale.</p>

This research explores if Sweden, a country with high trust in the political system could be challenged by social media. The study focuses on one spectrum of social media, TikTok, that exploded during the covid-19 pandemic and is proof of how fast social media develops and reaches out to human beings. The study addresses a research gap regarding this new social media platform as it examines exposure to political content and impact on political behavior. Specifically, the study focuses on first-time voters voting behavior in the Swedish election 2022. This thesis is based on a digital survey sent out to 139 respondents during November 2022. The result indicates that there is a relationship between viewing time on TikTok and voting behavior among young voters in the Swedish election 2022. The study ends with a discussion about how specific political content the respondent was exposed to on TikTok could have had an impact on the political behavior in the Swedish election 2022.