The diploma thesis deals with the use of IT audit as support for financial audit. The work is divided into two larger parts, theoretical and practical. In the theoretical part, the author describes the audit as such, audit methodology, standards of good practice and information system. The practical part is based on the practical execution of the audit, which begins with the audit plan and ends with the evaluation of testing and possible recommendations for change.

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Fientliga företagsförvärv har under en lång tid varit en del av den globala finansmarknaden och är numera inte främmande för de svenska aktörerna. Ett företagsförvärv blir fientligt när bolagets styrelse råder aktieägarna att avslå det framlagda budet. Är budet intressant för aktieägarna, som ofta strävar efter att maximera sin kapitalvinst, kan det dock lätt uppstå en intressekonflikt inom bolaget då styrelsen, till skillnad från aktieägarna, är snarare intresserad av att behålla sin makt och anställning. Detta kan resultera i att styrelsen blir frestad att vidta åtgärder för att förhindra uppköpet.   I samband med fientliga uppköpserbjudanden har det på den amerikanska aktiemarknaden utarbetats en rad försvarsåtgärder som kan vidtas av bolagsstyrelsen i syfte att försvåra eller förhindra ett företagsförvärv. På den svenska aktiemarknaden är vidtagande av åtgärder som har till syfte att förhindra eller försvåra att ett uppköpserbjudande framläggs eller genomförs icke tillåtna enligt 5 kap. 1 §             lagen om offentliga uppköpserbjudanden på aktiemarknaden (LUA). Motiveringen till detta förbud framkommer i bland annat Aktiemarknadsnämndens uttalande AMN 2005:47:”ett offentligt erbjudande anses vara en angelägenhet mellan målbolagets aktieägare och budgivaren, varför målbolagets styrelse inte ska tillåtas försämra förutsättningarna för att ett erbjudande lämnats”. Av denna anledning har styrelsen i ett målbolag som är ett aktiebolag en relativt svag position, då den beslutsfattande makten är hos de enskilda aktieägarna vid exempelvis antagandet av ett framlagt bud och hos bolagsstämman avseende vidtagande av eventuella försvarsmetoder. Dock har det genom AMN:s uttalanden framkommit i en rad praktiska fall att målbolagets styrelse hittat möjligheter att agera och i viss mån kringgå förbudet.   Uppsatsen är en komparativ studie med den svenska och amerikanska rättregleringen i fokus. Paralleller och samband dras även mellan det svenska, europeiska och engelska systemet. Syftet med arbetet är att undersöka svenska företagsledningarnas möjligheter och handlingsutrymme vid tillämpning av internationella försvarsmetoder för att avvärja ett oönskat uppköpserbjudande. I uppsatsen undersöks även de åtgärder som kan vidtas i ett preventivt syfte.   Möjligheten till genomförandet av ett bolagsuppköp är ett nyckelmoment för skapandet av en effektiv värdepappersmarknad där svaga bolag upphör att existera och starka bolag har utvecklings- och tillväxtmöjligheter. Att avgöra vad som stämmer överens med god sed kan dock bli problematiskt, då regleringen på området är oerhört spridd och i viss mån inkoherent. Trots dessa svårigheter har det i praktiken genomförts ett antal företagsuppköp som har visat på att tillämpningen av försvarmetoder är i viss utsträckning möjlig om den går att motivera genom att bolagets eller/och aktieägarnas intressen tillgodoses. Enligt aktiebolagslagen (ABL) är föremålet för aktiebolagets verksamhet att ge vinst till fördelning för aktieägarna. Samtidigt är aktieägarnas förtroende centralt för väl fungerande värdepappersmarknader. En mer omfattande rätt för bolagsstyrelsen i målbolaget att fatta beslut om försvarsåtgärder skulle kunna skada dessa grundläggande ändamål med ABL och den börsrättsliga regleringen. På så sätt skulle en betydligt större makt hos bolagsstyrelsen kunna ha en skadlig effekt, då det är aktieägarnas vinster och förtroende som bör prioriteras. Genom att analysera samspelet mellan de bolagsrättsliga och börsrättsliga principerna och relevanta praktiska avgöranden går det att se att den nationella regleringen är konstruerad på bästa möjliga sätt för att upprätthålla en god sed på den svenska finansmarknaden, trots sina potentiella brister i sammanhanget. / Hostile takeovers have for a long time been a part of the global financial market and are nowadays not an unknown phenomenon on the Swedish stock market. A takeover attempt becomes hostile when the board of directors of the target advises the shareholders to reject the submitted bid. That particular situation can, however, easily become the reason for conflict of interests within the company. The bid can be valuable for the shareholders, who primarily seek ways to maximize their profit at the same time, as the members of the board of directors desire to keep their employment and position within the company. The board can therefore as a result be willing to take action in order to prevent the takeover.   During the mid-20th century, due to a takeover-wave, the American stock market developed a series of defence measures that could be used by the board in order to impede or prevent an acquisition. However, measures that are intended to prevent or impede a takeover offer are prohibited on the Swedish stock market under Ch. 5 § 1 in the Act on Public Takeover Offers. The justification for this prohibition is found in, inter alia, the Swedish Securities Council's (Aktiemarknadsnämnden) statement AMN 2005: 47 where they indicated that a public offer is considered to be a matter between the target company's shareholders and the bidder, why the offeree company should not be allowed to impair the prerequisites for an offer submitted. For this reason, management has a relatively weak position in Swedish corporations, since the decision-making power is not with the board but with the separate shareholders when it comes to accepting a potential bid or the shareholders’ meeting of the corporation when a decision must be made if measures should be enact in order to prevent a bid. However, the boards of directors in some target companies have found opportunities to act and to some extent circumvent the ban posed in the Act on Public Takeover Offers.   The thesis is a comparative study with Swedish and American legal regulations in focus. Parallels are also drawn between the Swedish, European and English systems. The aim is to investigate the ability of the board of directors in Swedish corporations to use different defence methods to fend off an unwanted takeover bid. The paper also examines the measures that can be taken before the bid and as a result have a preventive function.   The possibility of implementing a company takeover is a key element for the creation of an efficient financial market in which weak companies cease to exist and strong companies have development and growth potential. A determination on what actions can be consistent with good practice can be problematic, since the regulations in this area are extremely widespread and somewhat incoherent. Despite these difficulties, the legal practice in this area has shown that the application of the defence methods is to some extent possible if the board of directors focus on supporting the will to defend the company and / or shareholder interests. To give the board of directors extended powers could have a detrimental effect on profits and trust. By analysing the interaction between the principles in company law and securities law as well as some relevant decisions by the Swedish Securities Council, it is possible to see that the Swedish national regulation is designed in the best possible way to maintain good practices on the Swedish stock market despite some shortcomings.

Made available in DSpace on 2015-03-04T21:16:48Z (GMT). No. of bitstreams: 0 Previous issue date: 10 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Sendero Inclusivo buscou discutir a genealogia dos saberes mobilizados e produzidos pela escola e por professores que vêm obtendo êxito na escolarização de alunos com necessidades educacionais especiais – n.e.e, apesar de não terem formação especializada para responder às políticas de inclusão. A investigação, de caráter qualitativo, foi levada a cabo através da realização de um estudo de caso de uma Escola da Rede Municipal de Educação do Município de Bagé/RS, que vem protagonizando práticas educativas reconhecidas como inclusivas. Compôs o corpus da investigação a observação do campo empírico, a realização de entrevistas semi-estruturadas com os atores que compõe a Instituição educativa e comunidade dos arredores, a realização de grupos focais, a análise das narrativas das professoras em diários pessoais e a analise documental. Os pressupostos teóricos que deram sustentação ao estudo centraram-se nas temáticas da inclusão e da formação docente, tendo como interlocutores principais Freire, Carvalho, Rodrigue / Sendero Inclusivo aimed at discussing the genealogy of knowledge mobilized and produced by a school, and its teachers, that have succeeded in schooling students with special educational needs – s.e.n., despite not having specialized training to respond to the policies of inclusion. The investigation, of a qualitative character, was carried through a case study of a municipal school, located in the city of Bagé/RS, which has been implementing educational practices recognized as inclusive. The investigation corpus was composed by observations of the empirical field, semi-structured interviews with the actors involved in the educational institution and with the surrounding community, focus groups, teachers´ narratives from their personal diaries and documental analyses. The theoretical background that gave support to the study focused on themes like inclusion and teacher formation, having as main interlocutors Freire, Carvalho, Rodrigues, Tardif, Zeichner, Schön, Cunha, Leite and Alarcão, besides other collabora

Em serviços na área da saúde, é fundamental atingir segurança e obter produtos e serviços com qualidade, o que requer padronização de processos e estabelecimento de normas e condutas. Serviços de hemoterapia necessitam garantir que seus procedimentos ocorram sob condições controladas, para assegurar a qualidade dos produtos e serviços prestados aos doadores e pacientes. Diante da reconhecida importância da Gestão da Qualidade (GQ) na prática hemoterápica, este trabalho visou promover e descrever as mudanças advindas da implantação da Gestão da Qualidade, na Agência Transfusional do Hospital Universitário Júlio Müller (ATHUJM), de Cuiabá-MT. Trata-se de uma pesquisa aplicada, do tipo pesquisa-ação de natureza quali-quantitativa, com abordagem intervencionista. Foram analisados os documentos elaborados, as ações implementadas e os benefícios alcançados. O trabalho foi realizado através de um benchmarking entre o Hemocentro de Ribeirão Preto (Hemocentro-RP) e o HUJM, visando à implantação da GQ na AT-HUJM. Benchmarking pode ser definido como um processo contínuo e sistemático de avaliação de produtos, serviços e metodologias de organização do trabalho que, pela comparação de desempenhos, visa identificar oportunidades de melhoria. Ações internas são comparadas e modificadas em face de padrões externos, sendo esta uma forma eficaz de se definir metas e motivar as equipes de trabalho. Os resultados demonstraram que a implantação da GQ na AT-HUJM, gerou resultados positivos, como a revisão e a criação de documentos da qualidade e a implantação de ações que contribuíram para a padronização dos processos. Isto melhorou a imagem da AT perante a direção do HUJM, tornando-a um exemplo para os demais setores. Também como produto deste estudo, foi elaborado um manual de boas práticas que sugere requisitos para o funcionamento operacional de uma AT. Por considerar as características do serviço e a legislação vigente, o manual poderá ser uma ferramenta importante tanto na organização como na gestão das agências transfusionais no Brasil. / In health services, it is fundamental to achieve safety and obtain products and services with quality, which requires standardization of processes and establishment of standards and conduct. Hemotherapy services need to ensure that procedures take place under controlled conditions to ensure the quality of products and services provided to donors and patients. In view of the acknowledged importance of Quality Management (QM) in hemotherapy practice, this work aimed to promote and describe the changes arising from the implementation of Quality Management in the Transfusion Agency of the University Hospital Júlio Müller (TA-HUJM) from Cuiabá- MT. It is an applied research, of type research-action of quali-quantitative nature, with interventionist approach. We analyzed the documents elaborated, the actions implemented and the benefits achieved. The work was carried out through a benchmarking between the Hemocenter of Ribeirão Preto and the HUJM, aiming at the implementation of QM at TA-HUJM. Benchmarking can be defined as a continuous and systematic process of evaluation of products, services and methodologies of work organization that, by comparing performance, aims to identify opportunities for improvement. internal actions are compared and modified in the face of external standards, which is an effective way to set goals and motivate work teams. The results demonstrated that the implantation of the GQ in the AT-HUJM, generated positive results, such as the revision and creation of quality documents and the implementation of actions that contributed to the standardization of processes. This improved the image of the TA before the direction of the HUJM, making it an example for the other sectors. Also as a product of this study, a manual was developed that suggests requirements for the operational functioning of a TA. Considering the characteristics of the service and the current legislation, the manual can be an important tool both in the organization and in the management of transfusion agencies in Brazil.

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Submitted by Noeme Timbo (noeme.timbo@metodista.br) on 2017-09-19T17:50:03Z No. of bitstreams: 1 BeatrizNascimento.pdf: 1641767 bytes, checksum: 96c673505e2fd7a53e7a1aa2d64320df (MD5) / Made available in DSpace on 2017-09-19T17:50:03Z (GMT). No. of bitstreams: 1 BeatrizNascimento.pdf: 1641767 bytes, checksum: 96c673505e2fd7a53e7a1aa2d64320df (MD5) Previous issue date: 2017-05-25 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This study aims at evaluating different viewpoints on the concept of (good) practice in nursery schools based on the narrative of the researcher about her formative experiences and with small children, on the narratives of two teachers who work in nursery classes and on the narratives of three elementary school teachers who have already worked in nursery classes, all in institutions of São Bernardo do Campo, SP, apart from scenes observed in a nursery class of the same city. The initial premise was the hypothesis that there is complexity (MORIN, 2015b) in the concepts of (good) practices and that these concepts are related to the conceptions of childhood of the theories and evaluated subjects.In order to understand the substance of this premise, this research was inspired by a mirror-oriented metaphor and based on the methodological approach of Narrative Research (CLANDININ, CONNELLY, 2011).The gazes in the mirror intended to relate, at first, the narratives of the teachers to the concept of childhood in the slant of the sociology of childhood.Thus, this study was also based on childhood reaserchers, such as Sarmento (2004) and Larrosa (2003), on nursery teachers formation, and on the analysis of some documents that rule educational institutions in Brazil.During the research, the position of Moss (2002) regarding the discussion of the concept of quality, or of what isgood in the nursery, was also considered.The gazes in the field text allowed the re-signification of the concept of (good) practices with a look from a new paradigm.The study broadens the horizons of the Emergent Paradigm (MORAES, 2010), proposing gazes of (good) practices in nursery school in the perspective of a paradigm that emerges from the gaze of the child and the voice of childhood as an integral being and that therefore favors practices which are meant to come out as integral / A presente pesquisa buscou investigar diferentes olhares sobre o conceito de (boas) práticas na creche a partir da narrativa da pesquisadora acerca de suas experiências formativas e com crianças pequenas, das narrativas de duas professoras que atuam em turmas de creche e das narrativas de três professoras da educação infantil e do ensino fundamental que já atuaram em turmas de creche – todas em instituições do município de São Bernardo do Campo/SP, além de cenas observadas em uma turma de creche do mesmo município. A problematização da pesquisa consiste no questionamento sobre o que seriam (boas) práticas no trabalho com as crianças pequenas, de modo particular, crianças de zero a três anos de idade. A premissa inicial consistiu na hipótese de que há complexidade (MORIN, 2015b) nos conceitos de (boas) práticas e que esses conceitos estão relacionados com as concepções de infância das teorias e sujeitos investigados. Para compreender a substância dessa premissa, a pesquisa foi inspirada na metáfora do espelho e fundamentada na abordagem metodológica da Pesquisa Narrativa (CLANDININ; CONNELLY, 2011). As miradas no espelho, nesse viés, buscaram relacionar, no primeiro momento, as narrativas das professoras com o conceito de infância no viés da Sociologia da Infância. Assim, o estudo fundamentou-se, também, em autores que estudam a infância como Sarmento (2004) e Larrosa (2003), na formação dos docentes da creche e na análise de alguns documentos que orientam o funcionamento das instituições de educação infantil no Brasil. Ao longo da pesquisa, a posição de Moss (2002) acerca da discussão sobre o conceito de qualidade ou sobre o que é bom na creche, também é considerada. Nos momentos seguintes do estudo as miradas voltaram-se para o pensamento complexo na perspectiva Morin (2015b), ressaltado nesta pesquisa para fundamentar a percepção das práticas das professoras. As miradas dos textos de campo permitiram a ressignificação do conceito de (boas) práticas com um olhar a partir de um novo paradigma. Assim, o estudo finaliza-se nos horizontes do Paradigma Emergente (MORAES, 2010), ao propor miradas das (boas) práticas na creche na perspectiva de um paradigma que emerge do olhar da criança e da voz da infância como um ser integral e que, portanto, favorece práticas que se pressupõem integrais.

Magister Commercii (Industrial Psychology) - MCom (IPS) / Sexual harassment in the workplace continues to be experienced by many women around the world. Men may also be sexually harassed in the workplace by women or by other men. Given the pronounced attention accorded over the last few months to high ranking individuals within South Africa and the USA who have allegedly been involved in incidences of sexual harassment, the study is timely. The focus of sexual harassment studies within the workplace is furthermore important as it affects the employees, employers and the workplace as a whole. The purpose of the present study was to investigate the experiences and perceptions of sexual harassment of employees of an information technology company. Information technology has typically been a male dominated occupation, and prevailing traditional, paternalistic attitudes may adversely impact on women's choice and pursuit of a career in this field. However, South African legislation, promulgated to enhance the intake of women and marginalised groups, has sought to strengthen gender equality and, concomitantly, the participation of women in information technology. The current research was conducted by administering the Sexual Harassment Experience Questionnaire and Perception of Sexual Harassment Questionnaire to a sample of 131 employees. These questionnaires were distributed via email within one organisation and four regional branches of the same organisation.

Em serviços na área da saúde, é fundamental atingir segurança e obter produtos e serviços com qualidade, o que requer padronização de processos e estabelecimento de normas e condutas. Serviços de hemoterapia necessitam garantir que seus procedimentos ocorram sob condições controladas, para assegurar a qualidade dos produtos e serviços prestados aos doadores e pacientes. Diante da reconhecida importância da Gestão da Qualidade (GQ) na prática hemoterápica, este trabalho visou promover e descrever as mudanças advindas da implantação da Gestão da Qualidade, na Agência Transfusional do Hospital Universitário Júlio Müller (ATHUJM), de Cuiabá-MT. Trata-se de uma pesquisa aplicada, do tipo pesquisa-ação de natureza quali-quantitativa, com abordagem intervencionista. Foram analisados os documentos elaborados, as ações implementadas e os benefícios alcançados. O trabalho foi realizado através de um benchmarking entre o Hemocentro de Ribeirão Preto (Hemocentro-RP) e o HUJM, visando à implantação da GQ na AT-HUJM. Benchmarking pode ser definido como um processo contínuo e sistemático de avaliação de produtos, serviços e metodologias de organização do trabalho que, pela comparação de desempenhos, visa identificar oportunidades de melhoria. Ações internas são comparadas e modificadas em face de padrões externos, sendo esta uma forma eficaz de se definir metas e motivar as equipes de trabalho. Os resultados demonstraram que a implantação da GQ na AT-HUJM, gerou resultados positivos, como a revisão e a criação de documentos da qualidade e a implantação de ações que contribuíram para a padronização dos processos. Isto melhorou a imagem da AT perante a direção do HUJM, tornando-a um exemplo para os demais setores. Também como produto deste estudo, foi elaborado um manual de boas práticas que sugere requisitos para o funcionamento operacional de uma AT. Por considerar as características do serviço e a legislação vigente, o manual poderá ser uma ferramenta importante tanto na organização como na gestão das agências transfusionais no Brasil. / In health services, it is fundamental to achieve safety and obtain products and services with quality, which requires standardization of processes and establishment of standards and conduct. Hemotherapy services need to ensure that procedures take place under controlled conditions to ensure the quality of products and services provided to donors and patients. In view of the acknowledged importance of Quality Management (QM) in hemotherapy practice, this work aimed to promote and describe the changes arising from the implementation of Quality Management in the Transfusion Agency of the University Hospital Júlio Müller (TA-HUJM) from Cuiabá- MT. It is an applied research, of type research-action of quali-quantitative nature, with interventionist approach. We analyzed the documents elaborated, the actions implemented and the benefits achieved. The work was carried out through a benchmarking between the Hemocenter of Ribeirão Preto and the HUJM, aiming at the implementation of QM at TA-HUJM. Benchmarking can be defined as a continuous and systematic process of evaluation of products, services and methodologies of work organization that, by comparing performance, aims to identify opportunities for improvement. internal actions are compared and modified in the face of external standards, which is an effective way to set goals and motivate work teams. The results demonstrated that the implantation of the GQ in the AT-HUJM, generated positive results, such as the revision and creation of quality documents and the implementation of actions that contributed to the standardization of processes. This improved the image of the TA before the direction of the HUJM, making it an example for the other sectors. Also as a product of this study, a manual was developed that suggests requirements for the operational functioning of a TA. Considering the characteristics of the service and the current legislation, the manual can be an important tool both in the organization and in the management of transfusion agencies in Brazil.

This research was conducted on the extent to which employers believe they are implementing the Code of Good Practice on Key Aspects of HIV/AIDS and Employment (hereafter referred to as the Code of Good Practice). The motivation for the study arose as a result of the seriousness and prevalence of HIV/ AIDS within the working population, as well as the lack of knowledge as to what employers are doing to address this issue within the world of work. An exploratory research design was used to evaluate the extent to which employers believe they are implementing to Code of Good Practice. A quantitative approach was used. A literature study examined the history of HIV/ AIDS, the definitions describing the pandemic and the social and legal aspects linked to the disease. For research purposes, a sample of twenty employers was purposefully chosen by the researcher. The questionnaire was completed by a representative of the aforementioned employers. The data was analysed and a comparison was drawn between the literature study and the empirical findings. Conclusions and recommendations for future research were formulated as a result of the study. The findings of the study included, among other, that all employers experience risks related to discrimination against people who are HIV positive. The study also found that the majority of the employers had no practical measures in place to prevent this kind of discrimination. The study was limited in focus to the Code of Good Practice and it is recommended that a bigger sample is needed to have a holistic view of the HIV/AIDS phenomena within the world of work in South Africa. / Dissertation (MSD (Social Work Management))--University of Pretoria, 2006. / Social Work and Criminology / unrestricted