<p>The purpose of this thesis has been to describe and explain why wholesalers in Stockholm during the eighteenth century acted as they did. This analysis is built on the idea that peoples’ possibilities to act depends on the context in which they live and the person’s network. The starting-point for the analysis is an old discussion if the merchants made any difference in the transformation of society; were they a dynamic element or not? </p><p>In this thesis wholesalers’ social and economic relations are studied from different viewpoints: how they married, how their credit network was built up, and what they consumed. The wholesalers are divided into groups depending on their income. The materials used are inventories, parish registers, registers of tax-payments and biographical books.</p><p>The research shows that the differences in behaviour were small between the income groups. Most of the wholesalers married daughters of other merchants, they lent money to their own family, and they consumed more or less in the same way. There was a big economic gap between the wealthiest wholesalers and the less wealthy. Why their behaviour was nonethless so homogenous depended on their need of a network. The importance of this made them act the same.</p><p>However, the study shows one group that acted a bit differently, wholesalers who belonged to the German congregation. In several ways they were an association in themselves. And the way they act can described as dynamic. Because they did not have an obligation to the Swedish network, they could act differently. </p>

The purpose of this thesis has been to describe and explain why wholesalers in Stockholm during the eighteenth century acted as they did. This analysis is built on the idea that peoples’ possibilities to act depends on the context in which they live and the person’s network. The starting-point for the analysis is an old discussion if the merchants made any difference in the transformation of society; were they a dynamic element or not? In this thesis wholesalers’ social and economic relations are studied from different viewpoints: how they married, how their credit network was built up, and what they consumed. The wholesalers are divided into groups depending on their income. The materials used are inventories, parish registers, registers of tax-payments and biographical books. The research shows that the differences in behaviour were small between the income groups. Most of the wholesalers married daughters of other merchants, they lent money to their own family, and they consumed more or less in the same way. There was a big economic gap between the wealthiest wholesalers and the less wealthy. Why their behaviour was nonethless so homogenous depended on their need of a network. The importance of this made them act the same. However, the study shows one group that acted a bit differently, wholesalers who belonged to the German congregation. In several ways they were an association in themselves. And the way they act can described as dynamic. Because they did not have an obligation to the Swedish network, they could act differently.

During the nineteenth century, Indiana was home to nearly two dozen agricultural communities comprised of primarily African American residents. These short lived communities represented one of the few contexts in which both African American and non-African American groups lived and worked together within a viable rural community. By analyzing one such settlement, this study presents a basis for comparative functional analysis at the household level through the use of pattern identification of material culture. This study utilized both probate inventory assessments of the period and archeological material within the same classification scheme. Advantages and disadvantages of both data sources are also presented. While the data between the two groups showed little differentiation concerning household material composition, slight differences, particularly at the class level, was evident. These differences may have been based in socio-economic concerns or may have exhibited active consumer choice, reflecting minute aspects of cultural identity. / Department of Anthropology

Située au carrefour de l’histoire des archives, de la construction des savoirs, de l’histoire des sciences et du pragmatisme, cette thèse se propose dans la double optique de la biographie intellectuelle de l’archiviste et historien dijonnais Joseph Garnier (1815-1903) et d’une généalogie des pratiques et des méthodes de l’archivistique de s’attacher à étudier la place de l’archive et du traitement qui lui fut réservé dans le courant du XIXe siècle aux Archives et dans l’écriture de l’histoire. En opposant l’archivable à l’éditable la rénovation des archives locales provoque une perturbation des cadres méthodologiques et un sentiment d’urgence technique et scientifique : l’inventorisation devait impérativement prendre le pas sur l’édition exhaustive des richesses paléographiques de la France. Ce réaménagement des représentations archivistiques offre la possibilité d’un chassé-croisé entre science des documents et administration des fonds. Ces deux nécessités réussissent une conciliation par le réajustement des objectifs assignés aux inventaires sommaires via leur normalisation. Obligées de faire de l’inventaire-sommaire et de la description des actes préalables à l’utilisation et à la publication des documents historiques, les Archives locales manifestent qu’il existe des savoirs et des pratiques spécifiques à la gestion des documents. En normalisant et en institutionnalisant les « arts de faire » de la classification, le monde des archives élabore de nouvelles technologies intellectuelles induisant à chaque étape de nouveaux rapports à l’archive et à l’histoire dont l’historiographie a su mesurer toute l’inventivité. / Situate at the crossroad of archives history, knowledge construction, science history and pragmatism, this thesis intend to throw a new light upon studies archives and their treatment in the XIXth century in provincials Archives and writing of history in France.

CAPES / O inventário faunístico da comunidade de macroinvertebrados aquáticos é importante ao diagnóstico ambiental, uma vez que esta biota é sensível a perturbações antrópicas. O reservatório do Rio Verde, situado no primeiro planalto paranaense, está inserido em uma região agrícola que apresenta diversos fragmentos de Floresta com Araucária. O objetivo do presente estudo foi avaliar a integridade ambiental do reservatório através de índices ecológicos da comunidade de macroinvertebrados bênticos e associados à macrófitas aquáticas. Foram delimitados cinco pontos amostrais na área de estudo, os quais compreendem microhabitats distintos na bacia hidrográfica. Realizaram-se quatro campanhas amostrais, cada uma por estação climática: primavera (2014); verão (2015); outono (2015) e inverno (2015). Em cada coleta foram mensurados diversos parâmetros abióticos em campo e coletaram-se amostras de água para análise de nutrientes em laboratório. Os macroinvertebrados foram coletados em triplicatas pelo método de Macan adaptado, utilizando-se peneiras de malha 1 mm e CPUE (Captura por unidade de esforço) de 20 minutos. Para amostra do sedimento utilizou-se uma draga modelo Petersen de 2L. Ainda em campo, por estação, foram coletadas amostras das macrófitas aquáticas Myriophyllum aquaticum (Vell) Verdc. e Potamogeton montevidensis A. Benn. em triplicatas na região fluvial do reservatório, para análise da macrofauna associada e dimensão fractal. Para tal foi utilizado um amostrador de PVC específico com volume 0,025 m3. Foram calculadas os seguintes descritores ecológicos em cada caso: abundância, riqueza de taxa, riqueza de Margalef, diversidade de Shannon-Wiener, equitabilidade de Pielou através do software Past. Também foi calculado o índice Biological Monitoring Working Party (BMWP) para monitoramento dos pontos amostrais. Em relação às análises estatísticas, foram utilizadas as análises de PERMANOVA para comparação entre pontos e estações climáticas e análise de correspondência canonica (CCA) para variáveis. Em relação a M. aquaticum e P. montevidensis não foi verificada diferença entre a riueza de macroinvertebrados associados. Contudo houve diferença para abundância de organismos, na dimensão fractal e biomassa dos exemplares. M. aquaticum é mais complexa e abrigou mais macrofauna em relação a P. montevidensis. Em relação ao monitoramento do reservatório, este apresentou-se mesotrófico com concentrações de nutrientes moderadas e dentro dos limites normativos. A macrofauna bêntica apresentou diferenças estatísticas em relação a região do reservatório, ponto amostral e variação temporal. O índice de BMWP mostrou que a região fluvial apresenta a maior integridade biótica (em todas as coletas acima dos 70 pontos), bem como os descritores ecológicos de riqueza de Margalef e diversidade de Shannon-Wiener mais elevados. No ponto 4 (jusante da barragem) foram registradas evidências de possíveis impactos em função da riqueza menos elevada e pelo índice de BMWP o qual resultou em uma água de qualidade duvidosa. São necessárias novas abordagens com foco na comunidade aquática visando o melhor entendimento deste ecossistema e também com vistas a preservação ambiental da bacia do Rio Verde. / The faunal inventory of the macroinvertebrate community is important to the environmental assessment, since this biota is sensitive to human disturbance. The reservoir of Rio Verde, located on the first plateau of Paraná, is inserted into an agricultural region with several forest fragments Araucaria. The aim of this study was to evaluate the environmental integrity of the reservoir through ecological indexes of macroinvertebrate community benthic and associated with macrophytes. Five sampling points were defined in the study area, which comprise distinct microhabitats in the basin. There were four sampling campaigns, each by weather station: Spring (2014); Summer (2015); Autumn (2015) and Winter (2015). In each sample were measured abiotic various parameters in the field and be collected water samples for nutrient analysis in the laboratory. The macroinvertebrates were collected in triplicate at adapted Macan method using mesh sieve 1 mm and CPUE (catch per unit effort) for 20 minutes. In order to pellet sample was used a dredger model Petersen 2L. Still in the field, by season, samples were collected from macrophytes Myriophyllum aquaticum (Vell) Verdc. and Potamogeton montevidensis A. Benn. in triplicates in the fluvial region of the reservoir, to analyze the associated fractal dimension and macrofauna. For this we used a PVC sampler specific volume 0.025 m3. the following ecological descriptors were calculated in each case: abundance, wealth tax, wealth Margalef, Shannon-Wiener diversity, evenness evenness through the Past software. The index Biological Monitoring Working Party (BMWP) for monitoring sampling points was also calculated. Regarding the statistical analysis, we used the analysis of PERMANOVA to compare points and seasons and canonical correspondence analysis (CCoA) for variables. Regarding M. aquaticum and P. montevidensis it was not verified difference to the average associated macroinvertebrates. However there was a difference for abundance of organisms in the fractal dimension and biomass of specimens. M. aquaticum is more complex and took more macrofauna in relation to P. montevidensis. Regarding the monitoring of the reservoir, it showed up mesotrophic with moderate nutrient concentrations and within the regulatory limits. Benthic macrofauna showed statistical differences in relation to the reservoir region, sample point and temporal variation. The BMWP index showed that the river region has the highest biotic integrity (in all samples above 70 points), and the ecological descriptors of wealth and Margalef diversity of Shannon- Wiener higher. In point 4 (dam downstream) were recorded evidence of possible impacts due to lower wealth and BMWP index which resulted in a questionable quality water. New approaches are needed to focus on the aquatic community in the best understanding of this ecosystem and also with a view to environmental preservation of the Green River Basin.

CAPES / O inventário faunístico da comunidade de macroinvertebrados aquáticos é importante ao diagnóstico ambiental, uma vez que esta biota é sensível a perturbações antrópicas. O reservatório do Rio Verde, situado no primeiro planalto paranaense, está inserido em uma região agrícola que apresenta diversos fragmentos de Floresta com Araucária. O objetivo do presente estudo foi avaliar a integridade ambiental do reservatório através de índices ecológicos da comunidade de macroinvertebrados bênticos e associados à macrófitas aquáticas. Foram delimitados cinco pontos amostrais na área de estudo, os quais compreendem microhabitats distintos na bacia hidrográfica. Realizaram-se quatro campanhas amostrais, cada uma por estação climática: primavera (2014); verão (2015); outono (2015) e inverno (2015). Em cada coleta foram mensurados diversos parâmetros abióticos em campo e coletaram-se amostras de água para análise de nutrientes em laboratório. Os macroinvertebrados foram coletados em triplicatas pelo método de Macan adaptado, utilizando-se peneiras de malha 1 mm e CPUE (Captura por unidade de esforço) de 20 minutos. Para amostra do sedimento utilizou-se uma draga modelo Petersen de 2L. Ainda em campo, por estação, foram coletadas amostras das macrófitas aquáticas Myriophyllum aquaticum (Vell) Verdc. e Potamogeton montevidensis A. Benn. em triplicatas na região fluvial do reservatório, para análise da macrofauna associada e dimensão fractal. Para tal foi utilizado um amostrador de PVC específico com volume 0,025 m3. Foram calculadas os seguintes descritores ecológicos em cada caso: abundância, riqueza de taxa, riqueza de Margalef, diversidade de Shannon-Wiener, equitabilidade de Pielou através do software Past. Também foi calculado o índice Biological Monitoring Working Party (BMWP) para monitoramento dos pontos amostrais. Em relação às análises estatísticas, foram utilizadas as análises de PERMANOVA para comparação entre pontos e estações climáticas e análise de correspondência canonica (CCA) para variáveis. Em relação a M. aquaticum e P. montevidensis não foi verificada diferença entre a riueza de macroinvertebrados associados. Contudo houve diferença para abundância de organismos, na dimensão fractal e biomassa dos exemplares. M. aquaticum é mais complexa e abrigou mais macrofauna em relação a P. montevidensis. Em relação ao monitoramento do reservatório, este apresentou-se mesotrófico com concentrações de nutrientes moderadas e dentro dos limites normativos. A macrofauna bêntica apresentou diferenças estatísticas em relação a região do reservatório, ponto amostral e variação temporal. O índice de BMWP mostrou que a região fluvial apresenta a maior integridade biótica (em todas as coletas acima dos 70 pontos), bem como os descritores ecológicos de riqueza de Margalef e diversidade de Shannon-Wiener mais elevados. No ponto 4 (jusante da barragem) foram registradas evidências de possíveis impactos em função da riqueza menos elevada e pelo índice de BMWP o qual resultou em uma água de qualidade duvidosa. São necessárias novas abordagens com foco na comunidade aquática visando o melhor entendimento deste ecossistema e também com vistas a preservação ambiental da bacia do Rio Verde. / The faunal inventory of the macroinvertebrate community is important to the environmental assessment, since this biota is sensitive to human disturbance. The reservoir of Rio Verde, located on the first plateau of Paraná, is inserted into an agricultural region with several forest fragments Araucaria. The aim of this study was to evaluate the environmental integrity of the reservoir through ecological indexes of macroinvertebrate community benthic and associated with macrophytes. Five sampling points were defined in the study area, which comprise distinct microhabitats in the basin. There were four sampling campaigns, each by weather station: Spring (2014); Summer (2015); Autumn (2015) and Winter (2015). In each sample were measured abiotic various parameters in the field and be collected water samples for nutrient analysis in the laboratory. The macroinvertebrates were collected in triplicate at adapted Macan method using mesh sieve 1 mm and CPUE (catch per unit effort) for 20 minutes. In order to pellet sample was used a dredger model Petersen 2L. Still in the field, by season, samples were collected from macrophytes Myriophyllum aquaticum (Vell) Verdc. and Potamogeton montevidensis A. Benn. in triplicates in the fluvial region of the reservoir, to analyze the associated fractal dimension and macrofauna. For this we used a PVC sampler specific volume 0.025 m3. the following ecological descriptors were calculated in each case: abundance, wealth tax, wealth Margalef, Shannon-Wiener diversity, evenness evenness through the Past software. The index Biological Monitoring Working Party (BMWP) for monitoring sampling points was also calculated. Regarding the statistical analysis, we used the analysis of PERMANOVA to compare points and seasons and canonical correspondence analysis (CCoA) for variables. Regarding M. aquaticum and P. montevidensis it was not verified difference to the average associated macroinvertebrates. However there was a difference for abundance of organisms in the fractal dimension and biomass of specimens. M. aquaticum is more complex and took more macrofauna in relation to P. montevidensis. Regarding the monitoring of the reservoir, it showed up mesotrophic with moderate nutrient concentrations and within the regulatory limits. Benthic macrofauna showed statistical differences in relation to the reservoir region, sample point and temporal variation. The BMWP index showed that the river region has the highest biotic integrity (in all samples above 70 points), and the ecological descriptors of wealth and Margalef diversity of Shannon- Wiener higher. In point 4 (dam downstream) were recorded evidence of possible impacts due to lower wealth and BMWP index which resulted in a questionable quality water. New approaches are needed to focus on the aquatic community in the best understanding of this ecosystem and also with a view to environmental preservation of the Green River Basin.

Submitted by Biblioteca de Pós-Graduação em Geoquímica BGQ (bgq@ndc.uff.br) on 2017-11-08T13:52:32Z No. of bitstreams: 1 ACUMULAÇÃO DE METAIS TRAÇO EM SEDIMENTOS DE ÁREAS ADJACENTES AO PORTO DE NITERÓI. ENSEADA DE SÃO .pdf: 1544733 bytes, checksum: 5fc97bdd3c28bc3f1ec6b23326c68231 (MD5) / Made available in DSpace on 2017-11-08T13:52:32Z (GMT). No. of bitstreams: 1 ACUMULAÇÃO DE METAIS TRAÇO EM SEDIMENTOS DE ÁREAS ADJACENTES AO PORTO DE NITERÓI. ENSEADA DE SÃO .pdf: 1544733 bytes, checksum: 5fc97bdd3c28bc3f1ec6b23326c68231 (MD5) / Fundação de Amparo à Pesquisa do Estado do Rio de Janeiro / Universidade Federal Fluminense. Instituto de Química. Programa de Pós-Graduação em Geoquímica, Niterói, RJ / A área da Enseada de São Lourenço, localizada no sudeste da Baía de Guanabara (RJ), abriga o Porto de Niterói e diversos estaleiros, além de receber aporte de esgotos domésticos e possíveis influências de fontes difusas do entorno da baía, tornando esta área contaminada por metais-traço. Este estudo mostra os resultados encontrados numa avaliação de acumulação de Cd, Cr, Cu, Ni, Pb e Zn em testemunhos curtos coletados em três estações de amostragem nesta enseada. Foram avaliadas suas possíveis correlações com granulometria e com concentrações de carbono orgânico total (COT), enxofre total (S), ferro (Fe) e manganês (Mn), parâmetros indicadores de processos geoquímicos. Fatores de enriquecimento (FEs) em relação a níveis naturais e inventários (estoques dos metais por área de sedimento) foram calculados e uma comparação com os valores orientadores internacionais adotados na Resolução CONAMA 344/2004 foi realizada. Os inventários (que sempre mostraram maior acumulação na estação mais externa) e os FEs (que mostraram tendências variadas entre as estações) indicaram níveis elevados de contaminação para Cu, Pb e Zn, enquanto as concentrações de Ni e Cr não atingiram valores preocupantes. Para Cr, Cu, Pb e Zn as concentrações mais elevadas foram encontradas na estação na área mais externa da enseada, onde as concentrações de Cd, Cr, Cu, Pb e Zn tiveram correlação com o Fe. Na estação da área interna da enseada, o Pb teve correlação com o Mn. O COT e o S geralmente não pareceram afetar diretamente a distribuição dos metais-traço, mas serviram como indicadores do gradiente de influência marinha sobre a qualidade dos sedimentos, que afeta os processos biogeoquímicos que retêm os metais. A comparação das concentrações de Cd, Cr, Cu, Ni, Pb e Zn com critérios de qualidade dos sedimentos internacionais adotados pela legislação brasileira (Resolução CONAMA 344/2004) mostrou que as concentrações de Zn, Cu e Pb ocorrem em valores que geram preocupação ambiental para atividades humanas na área, como o gerenciamento da disposição do sedimento, no caso deste ser dragado. / The whole São Lourenço harbour area is located in the southeast of Guanabara Bay (RJ – Brazil). Furthermore, it also houses “Porto de Niterói” (Niterói Harbour), which is the only cargo harbour in Niterói and other several shipyards. Apart from receiving domestic sewage discharges and possibly other unknown contribution sources from the Bay’s surrounding area, the Bay is contaminated by trace metals. This study shows the results of an accumulation evaluation as follows: Cd, Cr, Cu, Ni, Pb and Zn in short cores collected from three different sample stations in that harbour. Possible correlations involving indicating parameters of geochemichal processes such as granulometry, Total Carbon Concentrations (TOC), total sulphur (S), iron (Fe) and manganese (Mg) were evaluated. Enrichment factors (EFs) in relation to background and inventories (metal storage per sediment area) were calculated, and a comparison with international sediment quality values adopted by a local jurisdiction (Resolução CONAMA 344/2004) was conducted. The inventories which always showed the highest accumulation were collected from PN3 Station and the EF showed different trends among the stations. Both the inventories and the EF presented high levels of Cu, Pb and Zn contamination. On the other hand, Ni and Cr concentrations did not reach worrying levels. Higher concentrations of Cr, Cu, Pb and Zn were found at the station which was located at the external part of the harbour. There, Cd, Cr, Cu, Pb and Zn concentrations presented a correlation with Fe. At the station located at the internal area of the harbor, Pb had a correlation with Mn. TOC and S did not seem to affect directly trace–metal distribution, but they were used as a marine influence gradient indicator to sediment quality, which affects biogeochemical processes that retain metals. The concentration comparison of Cd, Cr, Cu, Ni, Pb and Zn levels with international sediment quality criteria adopted by the Brazilian jurisdiction (Resolução CONAMA 344/2004) showed that Zn, Cu and Pb concentrations generate environmental concerns related to human activities, such as the management of dredged sediment, if such sediment dredging occurs in the studied areas.

Esta dissertação tem por objetivo a investigação dos trabalhos de inventário do patrimônio da cidade de São Paulo, realizados entre os anos de 1974 e 1978, que tinham o objetivo de identificar imóveis a serem preservados na Área Central e na Zona Leste da cidade. Procurou-se compreender estes trabalhos como parte integrante das novas abor-dagens no campo da preservação do patrimônio que estavam em gestação na capital paulista, tanto no que diz respei-to aos conceitos quanto às metodologias neles adotados. Os trabalhos de inventário, assim como, as ações efetivas para a preservação de imóveis são compreendidos como parte de uma nova sensibilidade em relação ao patrimônio da cidade, então em rápido processo de transformação em decorrência das demolições advindas da verticalização ou da implantação de grandes obras viárias e de infra-estrutura, como a implantação do metrô. Procura-se estabelecer os nexos entre esses estudos e as práticas de planejamento urbano e de regulamentação do uso do solo realizados no período. Foram investigados os critérios e conceitos defendidos pelos agentes dos inventários focalizados, procuran-do-se detectar as referências e os diálogos intelectuais mantidos com as experiências nacionais e internacionais, crité-rios considerados decisivos na formação dos novos discursos e métodos empreendidos, especialmente àqueles que contribuíram à construção, entendimento e afirmação do conceito de \"patrimônio ambiental urbano\", utilizado pelos agentes preservacionistas a partir desse período. / This work has as its goal to analyse the inventory works of the heritage of the city of São Paulo, performed between 1974 and 1978, which had as objective to identify real estates to be preserved in the Downtown and East areas of the city. While reviewing these works, it was persued to comprehend them as a fundamental part of the new ap-proaches in the field of heritage preservation in development in the São Paulo state capital, concearning either the concepts and the methodologies adopted in them. The inventories, as well as the effective actions for the preserva-tion of the selected properties, are taken as part of a new sensitivity towards the city patrimony, so far in a quick transformation process due to demolishings caused by verticalization or by the implantation of great road construc-tions or of infrastructure, like subway stations. The focus is to establish the logical aspects between these studies and the practices of urban planning and the regulation of the use of the ground performed in this period. The criteria and concepts defended by the focused inventory agents were studied, trying to detect the references and dialogues kept with national and international experiences, intellectual dialogues considered decisive in the formation of new criteria, speeches and undertaken methods, specially those that contributed to the construction and stating of the concept of \"urban environmental heritage\", used by preservational agents from this period on.

Cette étude, qui ne cherche par l’exhaustivité, se présente plutôt comme un « état des lieux », à l’échelle départementale, de l’impact des relations Église/État sur l’opinion. Elle décrit les prises de position, les réactions et des démarches pour ou contre la politique de l’État face à l’Église durant plus de vingt-cinq ans. La période étudiée, qui s’étend de 1900 à 1926, débute à la mise en place des lois contre les congrégations religieuses et des mesures de laïcisation de l’espace public qui font suite à la politique anticléricale largement entamée au cours du siècle précédent. Elle se termine avec la condamnation de l’Action française par le Vatican et la fin du Cartel des Gauches. Elle passe également par la loi de Séparation de l’Eglise et de l’Etat de 1905 et par la Première Guerre mondiale, quand les curés devinrent frères d’armes. L’Hérault apparaît comme un département contrasté, à forte composante anticléricale mais où la religion garde néanmoins toute sa place. En effet, dans ce département réputé appartenir au « Midi rouge » et qui aurait dû, si on se fie à cette « image d’Epinal », soutenir dans son ensemble la politique anticléricale du gouvernement radical-socialiste, la résistance a pu parfois atteindre la passion et présenter les mêmes péripéties que dans des régions réputées de tradition catholique et conservatrice. / This study is not intended to be exhaustive, but rather a description of the impact of the relations between Church and State on public opinion in the Hérault department. It presents the various stances, reactions and steps taken in favour of, or against, state policies concerning the Church over a period of more than twenty-five years. The period investigated, between 1900 and 1926, starts with the enactment of the laws against religious institutions and the measures taken to secularise the public domain, following on from the anticlerical policies begun during the previous century, and ends with the condemnation of “Action Française” by the Vatican and the demise of the “Left Wing Cartel”. It also includes the separation of Church and State in 1905 and World War I, during which priests served in the French army. There were marked differences of belief in the Hérault department where there was not only a strong anti-clerical movement but also great importance attached to religion. For, in this department, well-known as a “red” department, resistance to the above measures could reach passionate heights similar to those in some areas known for their Catholic and conservative traditions.

The diploma thesis deals with the definition, measurement and disclosure requirements for products arising from operating activities of companies. Such requirements are con-sidered from the view of external and internal users of accounting, thus how they are reg-ulated in a system of financial, tax and management accounting. The thesis includes de-scription of the defined issue and a comparative analysis of financial accounting which is supplemented by tax implications in the Czech Republic and management account-ing. Besides it compares the legislative requirements of internationally respected ac-counting standards IAS/IFRS and US GAAP with the requirements of the Czech account-ing legislation and hence with the legislative requirements of the European Union. Based on comparative analysis carried out, this work suggests eventual future adjustments of the Czech accounting legislation.