A presente dissertação faz uma abordagem do tema da redução do capital de companhias abertas e fechadas no Brasil, apresentando-o em duas partes. Na primeira parte, composta pelos Capítulos 1 e 2, são tratados aspectos gerais e, na segunda parte, composta pelos Capítulos 3 e 4, são tratados aspectos específicos das reduções do capital social. No Capítulo 1, é apresentado um breve histórico do capital social, em que se procura estalecer a sua origem e relação com a função de produtividade das primeiras companhias, afastando-se do pensamento tradicional de que o capital social tenha tido a sua origem relacionada com a função de proteção de credores. Além disso, é apresentada uma noção geral de capital social, suas classificações, princípios mais relevantes e funções, sempre com o foco de preparar a discussão para a sua redução. No Capítulo 2, é apresentada uma noção geral da redução do capital e a visão do autor dos dois principais princípios que a informam: o da igualdade e o da proteção aos credores. A análise prossegue, para apresentar uma classificação das reduções do capital de acordo com as suas causas ou de acordo com os efeitos que produzem no patrimônio das companhias. Por fim, sustenta-se a taxatividade das causas de redução do capital social. No Capítulo 3, são apresentadas as causas de redução do capital por perda e por excesso, bem como o procedimento para a sua implementação. A boa compreensão deste capítulo depende, em grande parte, das discussões sobre o capital social, suas classificações, princípios mais relevantes e funções, bem como sobre os princípios aplicáveis e as classificações das reduções do capital. No Capítulo 4, são brevemente apresentadas as outras causas que podem determinar a redução do capital social de companhias abertas e fechadas no Brasil, bem como as principais discussões ao redor de cada uma delas. / This paper highlights the reduction of capital stock on Brazilian privately and publicly-held companies, being presented in two parts. Part One is integraded by Chapters One and Two, which present an overview of the matter, and Part Two, which present specific issues related to each cause of reduction of capital stock. On Chapter One, it is presented a short history of capital stock with the purpose of relating it with its productivity function on the first companies, instead of relating it with the function of guarantee for creditors, as a traditional doctrine usually explains its origin. Besides, it is presented a general concept of capital stock, its categories, principles and functions, with the goal of preaparing further discussions on its reduction. On Chapter Two, it is presented a general concept of reduction of capital stock and the authors stand point of the two main principles applicable to it: equal treatment and creditors protection. The analysis moves ahead to categorize the cases of reduction of capital stock in accordance with their causes or the effects on companies assets. On Chapter Three, the author presents the two main causes of capital reduction in Brazil: loss and excess (of assets). Besides it is presented the procedure to accomplish a reduction of capital stock on each case. To fully understand this chapter it is mandatory to be aware of the general concept of capital stock, its categories, principles and functions, as well as the general concept of reduction of capital stock and its principles. On Chapter Four, it is brieftly presented the other causes of reduction of capital stock on Brazilian law, as well as the main discussions that surround them.

A presente tese objetiva trazer subsídios para a discussão em torno de uma realidade recente no Brasil, qual seja, a crescente utilização de instrumentos financeiros pelas companhias abertas vis a vis seu objeto social, o que exige a proteção de seus investidores e credores. É tratada a tutela do objeto social na legislação societária para as companhias abertas, tipo específico de sociedade escolhido pela gama de interesses que a cercam e pela importância no atual estágio de desenvolvimento do mercado de capitais. Para tanto, será demonstrada a utilidade da cláusula do objeto social na realidade das companhias abertas segundo um ponto de vista tríplice, (i) a disciplina do contrato, (ii) a capacidade de agir da sociedade e (iii) os atos ultra vires praticados pelos administradores, abordando o princípio da boa-fé, teoria da aparência, abuso de poder, em suas modalidades de excesso de poder e desvio de poder, à luz de uma nova realidade descortinada pela crise global de 2008, pela evolução tecnológica e disseminada utilização de complexos instrumentos financeiros. Verificando-se a utilização de instrumentos derivativos complexos e de derivativos de câmbio pelas companhias abertas em operações realizadas no mercado de balcão, de forma pouco transparente e sem controle adequado do risco, que acarretaram substanciais prejuízos em detrimento de todos os acionistas, apresenta-se como indagação se tais operações financeiras especulativas extrapolaram o conteúdo do objeto social e se poderiam, ou não, ter sido contratadas. / This thesis purports to provide arguments in connection with a current reality in Brazil, consisting of the increasing use of financial instruments by publicly-held companies vis a vis their corporate purpose, what requires the protection of investors and creditors. This thesis addresses the rules related to the corporate purpose that are provided for in the corporation law, and that are applicable to publicly-held companies, a corporate type which is elected by various interests surrounding it and by the importance in the current development of the capital market. In this respect, the utility of the corporate object clause in the activity of publicly-held companies will be demonstrated through a triple point of view: (i) the rules related to the corporate by laws; (ii) the companys capacity to act; and (iii) the ultra vires acts performed by the managers of the company, in view of the good-faith principle, disregard institute, abuse of rights, in its modalities of exciding rights and deviation of rights, in the context of the 2008 global crisis, the technological progress, as well as the wide use of complex financial instruments. In view of the use of both sophisticated derivative instruments and foreign exchange derivatives by publicly-held companies in transactions carried out on the over-the-counter market, in a non-transparent manner and without appropriate risk-control, which resulted in substantial losses to all shareholders, it lights up the discussion whether such speculative financial transactions exceeded the limit of the relevant corporate object, and whether they could, or could not, be agreed upon.

A inovação financeira, caracterizada pela criação de novas estruturas e instrumentos jurídicos e financeiros nas últimas décadas, impactam os tradicionais conceitos do direito societário e a própria interpretação das normas vigentes. Assim, a partir do estudo das acepções e funções exercidas pelo capital social, buscou-se confrontá-lo com instrumentos criados para obtenção de recursos para as companhias bem como com alternativas para a proteção dos credores. O presente trabalho explora o tema buscando de início identificar a origem das formas associativas e o precedente histórico da companhia aberta para, em seguida, adentrar na disciplina jurídica do capital social, suas características e propósitos. Então, por fim, trata-se, em capítulos apartados, da securitização de créditos, da desconsideração da personalidade jurídica e do patrimônio de afetação, procedendo-se a uma comparação com o instituto do capital social, sem concentração específica na disciplina desses instrumentos. / Financial innovation, characterized by the development of new structures and legal and financial instruments in the past decades, impacts the traditional concepts of corporate law, as well as the interpretation of existing legislation. Starting from an analysis of the different meanings and functions of the legal capital of companies, it was sought to specifically examine this concept in light of mechanisms devised for the funding of companies and for the protection of creditors. This paper analyzes the matters seeking, initially, to identify the forms of association and the historical background of the publicly¬-held company in order to then analyze the rules pertaining to the legal capital, with its characteristics and purposes. Last, we examine, in separate chapters, of credit securitization, of the lifting of the corporate veil, and of the segregated capital, comparing each of these concepts with that of the legal capital, instead of focusing on the specific legal rules pertaining to such concepts.

Syftet med uppsatsen är att bidra till att öka kunskapen om hur tekniska hjälpmedel kan användas för att underlätta vardagen för vuxna människor med ADHD.  För att åstadkomma detta görs en genomgång av vilka problem som kan föreligga vid ADHD och vilka strukturer och aktörer som finns i samhället för att erbjuda hjälp och stöd som vuxna med ADHD kan ha behov av. Därefter betraktas vilka strategier och metoder som kan vara användbara för att kompensera för de problem ADHD kan innebära och hur teknik, såväl specialtillverkade hjälpmedel som vanliga produkter, kan användas för att kompensera. En översikt görs av hur teknik kan utformas för att bli användbar, såväl generellt som mer specifikt rörande utformning av hjälpmedel. Detta åskådliggörs genom exempel från några svenska hjälpmedelsprojekt följt av en probleminventering där ett antal studiebesök och intervjuer har tjänat som en bakgrund för förståelse av den stora mängd strukturer, aktörer och hjälpmedel som är möjliga men emellanåt svårtillgängliga vägar till hjälp för vuxna med ADHD.   De som i slutänden kan avgöra vilken nytta ett hjälpmedel innebär är brukarna själva. Deras upplevelser och erfarenheter är en ovärderlig källa till kunskap. Under arbetets gång har frågeställningen preciserats till att lyda: "Hur kan vanliga mobiltelefoner användas som hjälpmedel för att underlätta vardagen för vuxna med ADHD?". För att besvara denna fråga har semistrukturerade riktade intervjuer genomförts med fyra kvinnor med ADHD som använder mobiltelefonen som hjälpmedel i sin vardag. Intervjuerna har transkriberats och kategoriserats för att identifiera hur mobiltelefoner används, vad som fungerar bra och mindre bra och vad kan göra att mobiltelefonen upplevs som ett fungerande hjälpmedel.   Resultaten från bearbetning och analys av intervjuerna sammanställs i kapitlet sammanfattande analys i avsnitt med användbara funktioner, användbara egenskaper och perspektiv på stödbehov och hjälparroll. I diskussionskapitlet föreslås sedan vidare användning av resultaten i avsnitten teoretiska implikationer och praktiska implikationer. Min förhoppning är att dessa avsnitt tillsammans med de listor och tumregler som presenterats i den teoretiska referensramen skall kunna vara användbara för att identifiera behov och möjliga lösningar som kan vara värdefulla att pröva i det enskilda fallet.   En person kan behöva stöd för att ta till vara de möjligheter mobiltelefonen erbjuder som hjälpmedel. Hjälpen kan behövas i något eller alla steg från problemidentifiering och införskaffande till införande, fortlöpande uppföljning och utvärdering av hjälpmedelsanvändningen. Stödet kan behöva vara av så väl strukturell och habiliterande art som av teknisk natur för att hjälpmedelsanvändningen skall bli så framgångsrik som är möjligt. Siktet bör vara mot vad som kan innebära kvalitet, mervärde och avlastning för individen i dennes liv, inte vad som är ADHD-symptom och hur dessa skall kompenseras.   Vuxna med ADHD är en mycket heterogen grupp och de resultat som presenteras i uppsatsen är att betrakta som en utgångspunkt för vidare funderingar och prövning snarare än som färdiga lösningar som passar alla med ADHD.

Spa in the Czech Republic With a focus on spa Jeseník, Luhačovice, Třeboň and Františkovy Lázně As the subject of my work I chose the Czech Republic spa. I look at the spa environment as a social phenomenon that affects many areas of social life and has a great tradition in Czech culture. With its unique atmosphere and the composition of the clients who visit them, they are more than just popular places by tourists or health facilities but they have also influence on the life of the living there and spa visitors. The work is intended to serve as a general base that could be suitable for further exploration of this area, and therefore tries to cover as many areas of the issue as possible. I try to work with examples from history to point out the role of the spa in the past and how they gradually transformed into what they are today. I also look at services that are offered at the spa and the structure of clients who come to the spa. My field of interest was also the formation of spa towns and life in them. This area is distinguished from others for a large number of changing spa clients. In my work I also did a probe between clients and employees of spa Jeseník, Luhačovice, Třeboň and Františkovy Lázně. With it, I was able to outline some of the differences between the various spas. Spas in the...

Magister Legum - LLM / This mini-thesis aims to contribute to the debate around the legislative process by summarizing and analysing it comprehensively. It will, without being exhaustive, seek to identify the most important legal requirements that the future Statute needs to meet in order to facilitate cross-border business of small and medium-sized businesses. It seeks to systematise and comment on the most important legal Key Issues and therefore clarify and enrich the debate. / South Africa

AFRIKAANS: Die doelwit van die studie is die skepping van ‘n omvattende kontrolelys vir die skryf en evalueer van dramadraaiboeke. Die navorsing dek alle tradisionele kommersiële genres binne rolprentdrama, met die uitsondering van komedie. Om die kontrolelys te skep, is daar eers gepoog om die somtotaal van tegnieke wat die vakgebied van dramadraaiboekskryf behels, te identifiseer. Dit vergestalt in sewe inventarisse naamlik: Bestaande kontrolelyste, genre-eienskappe en draaiboekskryftegnieke vir struktuur, plot, emosie, karakters, en dialoog&diverse. Die studie behels kwalitatiewe navorsing wat beide beskrywend en voorskriftelik is. Die uitleg en inhoud is as volg: Hoofstuk 1: Navorsingsontwerp dek die • oriëntasie ten opsigte van die onderwerp; • konteks en relevansie van die navorsing; • teoretiese grondslag soos tipe navorsing, aannames en definisies; • formulering van die navorsingsprobleem; • uiteensetting van die metodologie; • stappe in die skepping van die meesterkontrolelys; • styl en aanbieding; en • oorsig van die navorsing. Hoofstuk 2: Teoretiese onderbou bevat die fundamentele literatuurstudie. Primêre teorieë omskryf Anderson en Anderson se teorie oor hoe kykers ‘n rolprent waarneem, sowel as Gerrig en Prentice se teorie oor kykers se onbewustelike deelname aan, en emosionele reaksie op, rolprentstories. Sekondêre teorieë kyk na die volgende: Sielkunde sit Freud se teorie oor menslike gedrag uiteen, sowel as kort teorieë oor menslike houdings, identifikasie met persone, die eienskappe van emosie en die mag, eienskappe en funksies van leiers. Kommunikasiekunde kyk na die gedrag van leiers, besluitneming in kleingroepe en die kommunikasie van openbare waardes in gemeenskappe. Onder empatie in fiksierolprente word Neill se voorwaardes vir empatie met rolprentkarakters uiteengesit. Mitologie dek Campbell se boek The hero with a thousand faces en Vogler se boek The writer’s journey. Draaiboekskryfteorie sit die klassieke dramatiese struktuur, tweedoelwitstruktuur en negebedryfstruktuur uiteen. Inventaris van kontrolelyste dokumenteer alle kontrolelyste vanaf Freeburg (1920) tot Human (2003), sowel as drie dokumente van Amerikaanse rolprentmaatskappye wat gebruik word vir die evaluering van draaiboeke. Inventaris van genre-eienskappe dokumenteer plot-, struktuur- en karakter-eienskappe van alle kommersiële genres, komedie uitgesluit. Hoofstuk 3: Inventaris van strukturele tegnieke lys alle skryftegenieke wat van toepassing is op struktuur. Dit bevat 27 afdelings met opskrifte soos Tipes strukture, Die heldereis en Klimaks en hoofklimaks. Hoofstuk 4: Inventaris van plot- en emosietegnieke lys alle skryftegnieke wat van toepassing is op plot en emosie. Dit bevat 90 afdelings met opskrifte soos Uiteensetting: algemeen, Konfrontasie en Afloop/epiloog/einde. Hoofstuk 5: Inventaris van karaktertegnieke lys alle skryftegnieke wat van toepassing is op karakter. Dit bevat 80 afdelings met opsrifte soos Effektiewe rolprentkarakters, Tipe karakters en Karakterverandering/-ontwikkeling. Hoofstuk 6: Inventaris van dialoog- en diverse tegnieke lys alle skryftegnieke wat van toepassing is op dialoog en diverse elemente. Dit bevat 46 afdelings met opskrifte soos Effektiewe dialoog, Subteks en Begroting. Hoofstuk 7: Die meesterkontrolelys bevat die primêre navorsingsuitset, naamlik ‘n omvattende kontrolelys van 5 550 vrae. Dit is ‘n buigsame instrument wat die draaiboekevalueerder of –skrywer lei deur alle bekende veranderlikes van ‘n storie. Dit is saamgestel uit hoofstukke twee tot ses. Dit bestaan uit vyf makrokontrolelyste: struktuur, plot, emosie, karakters en dialoog, wat elkeen uit ‘n aantal mikrokontrolelyste bestaan. Hoofstuk 8: Samevatting evalueer die beantwoording van die navorsingsvrae, bespreek moontlike gebreke in die navorsing en maak aanbevelings vir verdere navorsing. Laastens volg die bibliografie en bylaes. ABSTRACT (English) The objective of the research is the creation of an extensive checklist for writing and evaluating screenplays. The research covers all traditional commercial genres within motion picture drama, with the exception of comedy. To create the checklist, an attempt was made to identify the sum total of techniques within the discipline of drama scriptwriting. Seven inventories were compiles, namely: existing checklists; genre characteristics; and scriptwriting techniques for structure; plot, emotion; characters; and dialogue&diverse. Information for the thesis was obtained from qualitative research that is both descriptive and prescriptive. The layout and content are as follows: • orientation of the subject; • context and relevance of the research; • theoretical basis, for example type of research, assumptions and definitions; • formulation of the research problem; • explanation of the methodology; • steps in the creation of the master checklist; • style and presentation; and • overview of the research. Chapter 2: Theoretical foundation is an overview of the fundamental literature study. Under Primary theories Anderson and Anderson’s theory on how viewers perceive a motion picture is described as well as Gerrig and Prentice’s theory on the subjective participation of viewers in, and emotional reaction to, motion picture stories. Secondary theories look at the following: Psychology explains Freud’s theories on human behaviour, as well as short theories on human attitudes, identification with people, the characteristics of emotion and the power, characteristics and functions of leaders. Communication science covers the behaviour of leaders, decision-making in small groups and the communication of public values in communities. Empathy in fiction motion pictures explains Neill’s prerequisites for empathy with motion picture characters. Mythology covers Campbell’s book The hero with a thousand faces and Vogler’s book The writer’s journey. Scriptwriting theory explains the classical dramatic structure, the two-goal structure and the nine-act structure. Inventory of checklists documents all checklists from Freeburg (1920) to Human (2003) and also lists three documents used by American motion picture companies to evaluate scripts. Inventory of genre characteristics documents characteristics for plot, structure and character of all commercial genres, excluding comedy. Chapter 3: Inventory of structural techniques list all the writing techniques that are applicable to structure. It contains 27 sections with headings such as Structural types, The hero’s journey, and Climax&main climax. Chapter 4: Inventory of plot and emotion techniques list all the writing techniques that are applicable to plot. It contains 90 sections with headings such as Exposition: general, Confrontation and Denouement/epilogue/end. Chapter 5: Inventory of character techniques list all the writing techniques that is applicable to character. It contains 80 sections with headings such as Effective motion picture characters. Type of characters and Character change/development. Chapter 6: Inventory of dialogue and diverse techniques list all the writing techniques that are applicable to dialogue and diverse elements. It contains 46 sections with headings such as Effective dialogue, Subtext and Budget. Chapter 7: The master checklist contains the primary research output, namely an extensive checklist of 5 550 questions. It is a flexible instrument that leads the script reader or scriptwriter through all known variables in a story. This was compiles from information in chapters two to six. It consists of five macro checklists: structure, plot, emotion, characters and dialogue, each consisting of a number of micro checklists. Chapter 8: Conclusion evaluates the answers to the research questions, discuss possible shortcomings in the research and makes recommendations for further research. Lastly follow the bibliography and addenda. / Thesis (DLitt)--University of Pretoria, 2008. / Afrikaans / unrestricted

This work is focusing on accounting for tangible assets under IFRS and US GAAP. First chapter concentrates on the definition of an asset and on the measurement at recognition of tangible assets. Second chapter deals with the measurement after recognition of tangible assets. Third chapter is concerned with other problems connected with tangible assets, such as leases, depletion of an asset or disclosure. The last chapter contains a practical study which analyses the application of theoretical principles in practise.

Denna rapport behandlar arbetet med att ta fram en ny produkt med ändamålet att underlätta för jägare som jagar med hund. I ungefär tio år har så kallade GPS-pejlar använts av jägare. Hunden utrustas med ett sändarhalsband och hundföraren tar med sig en handenhet på vilken denne kan se vart hunden befinner sig. Genom en undersökning riktad mot hundförare som görs i projektets startskede klargörs dock ett behov av ett nytt sätt att bära handenheten vid jakt, någon typ av dockningsstation. Något som tillåter hundföraren att kunna utnyttja pejlens praktiska funktioner och fortfarande ha båda händer fria till att exempelvis hålla i sitt vapen eller klättra i branta sluttningar. En målsättning skapas för projektet, att ta fram ett produktkoncept vilket utgör en dockningsstation för en pejl av modellen Astro 320 från tillverkaren Garmin. Produkten skall vara tillförlitlig i fält, tillåta hundföraren att i alla lägen ha båda händer tillgängliga och inte begränsa varken rörlighet eller skytte. Utifrån den undersökning som görs skapas även en kravspecifikation vilken används som riktlinje i arbetet med dockningsstationen. I projektets slutskede genereras ett koncept bestående av tre delsystem, ett enhetsfäste vilket fäster i handenheten, ett armfäste vilket sitter som ett armband runt hundförarens underarm samt en länk vilken kopplar samman de två övriga delsystemen. Länken består av två separata delar vilka enkelt kan docka stabilt i varandra och lika enkelt tas isär och erbjuder hundföraren val av vart denne vill bära handenheten samt vilken vinkel handenheten har gentemot underarmen. Armfästet är utrustat med ett särskilt designat klickspänne vilket genom två lägen både erbjuder stabil fastspänning av dockningsstationen och snabb justeringsmöjlighet av handenhetens placering på underarmen. En fysisk funktionsprototyp tillverkas för att utföra tester på och utvärdera resultatet av projektet. Efter tester kan det konstateras att samtliga krav i kravspecifikationen uppfyllts, att projektets målsättning har nåtts och att konceptet anses ha god potential för vidareutveckling till en färdig välfungerande produkt. / This report reviews the process of designing a new product with the purpose of aiding hunters using dogs. Since approximately 10 years GPS tacking devices have been used by hunters using dogs. The dog is equipped with a transmitting collar and the hunter brings a hand held receiver unit. The hunter can keep track of the dog’s current position through the handheld units display. But through a survey targeted at hunters, which is done in the first phase of the project, a desire for a new method of carrying the unit, some sort of docking system, is made clear. A device which would allow the user to utilize the handheld unites practical features while retaining full capability to use both hands to hold their weapon or climb steep slopes. An objective for the project is formed, to design a product concept for a docking station made to fit the product Garmin Astro 320. The docking station should be reliable during hunting, allow the user to always retain the possibility of using both hands and it shouldn’t decrease neither movement nor the ability to shoot. Based on the survey a list of requirements is made which acts as guidelines during the design process. In the later phases of the project a product concept is designed consisting of three subsystems, a unit attachment which attaches to the handheld unit, an arm attachment which mounts the users forearm and a link connecting the other subsystems. The link consists of two separate parts that easily dock with each other and as easily are separated allowing the user to choose where to carry the unit and at what angle it sits on the forearm. The arm attachment is equipped with a specially designed clip buckle with two modes, offering both a stabile attachment to the arm and the possibility to quickly adjust the attachments positioning around the forearm. A physical prototype is made for testing in order to evaluate the projects results. After completed tests the results establish that all the requirements have been met, the project obtained its objective and the product concept has a lot of potential to further develop into a functioning product.

No / In this article we share our experiences of a large-scale five-year innovative programme to introduce mobile learning into health and social care (HSC) practice placement learning and assessment that bridges the divide between the university classroom and the practice setting in which these students learn. The outputs are from the Assessment Learning in Practice Settings (ALPS) Centre for Excellence in Teaching Learning (CETL), which is working towards a framework of interprofessional assessment of Common Competences in the HSC professions. The mobile assessment process and tools that have been developed and implemented and the outcomes of the first-stage evaluation of the mobile assessment tools are discussed from the student perspective.