Orientador: Nilson Tadeu Mascia / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Civil, Arquitetura e Urbanismo / Made available in DSpace on 2018-08-12T16:59:12Z (GMT). No. of bitstreams: 1 Todeschini_Rodrigo_M.pdf: 5391907 bytes, checksum: 209282e318155e52af17d68ae99c2ffb (MD5) Previous issue date: 2009 / Resumo: A realização de ensaios uniaxiais e biaxiais permite uma melhor compreensão do comportamento mecânico de um material que possui direções principais de resistência e é sem dúvida uma forma que pesquisadores encontraram para obter resultados condizentes com a situação real que uma determinada estrutura apresenta. O presente trabalho teve como objetivo o estudo do critério de resistência proposto por Tsai e Wu, realizando-se ensaios uniaxiais e biaxiais. A avaliação do critério ficou restrita ao ensaio de compressão, devido às dificuldades de se realizar ensaios biaxiais de tração. Com o ensaio biaxial de compressão, tensões em duas direções principais foram simultaneamente desenvolvidas, utilizando-se um equipamento de ensaio tradicional para uma direção e na direção perpendicular um equipamento tipo alicate desenvolvido para este fim. O parâmetro estudado foi o 12 F , parâmetro este que designa a possibilidade da superfície de ruptura ser aberta ou fechada, considerando-se que para a segurança de um projeto é imprescindível obter uma superfície fechada para o critério de resistência adotado. Observa-se, além disso, que o parâmetro 12 F foi obtido no ensaio biaxial de compressão de forma direta. Para as espécies de madeira Pinus elliottii e Goupia glabra (Cupiúba), obtiveram-se valores experimentais satisfatórios, sendo algumas inconsistências observadas em função da heterogeneidade do material. / Abstract: The completion of the uniaxial and biaxial tests permits a better understanding of the mechanical behavior of a material that has main failure directions and it is undoubtedly a method that researchers identified to achieve consistent results with the actual situation that a particular structure presents. This study aimed at studying the strength criterion proposed by Tsai and Wu, performing uniaxial and biaxial tests. The evaluation of this criterion was restricted to compression biaxial tests due to the difficulties presented by tension biaxial tests. With a compression biaxial test, the stresses in two main directions were simultaneously carried out, using a standard equipment test for one direction and for the perpendicular direction an equipment type pliers especially developed for this purpose. The failure parameter studied was 12 F , which evaluates the possibility of failure surface to be opened or closed, also considering that for the safety of design it is essential to obtain a closed surface for the failure criterion adopted. Furthermore, it was noted that in the compression biaxial test the parameter 12 F was obtained directly. For the species of wood Pinus elliottii and Goupia glabra (Cupiúba), the experimental values obtained were satisfactory with some inconsistencies observed in the light of the heterogeneity of the material. / Mestrado / Estruturas / Mestre em Engenharia Civil

No abstract available. / Dissertation (LLM)--University of Pretoria, 2014. / gm2014 / Private Law / unrestricted

The previous audit report gained a lot of criticism since it contained to much standard text that failed to convey valuable information for users. This lead to IAASB implementing a new standard, called ISA 701-KAM, which was implemented by all listed companies in the end of 2016. The purpose of KAM is to make the audit report less standardized and instead provide transparent and entity-specific information. However, there are those who believe that the confidentiality duty, which is prerequisite to be able to perform an audit, can stand in contrast to the new standard.  In order to investigate this issue, we have interviewed auditors to get their view of how they have implemented and applied KAM in the audit report. Our results show that auditors are skeptical in regards to the audit report being as entity-specific and transparent as IAASB expect it to be, since there exist an underlying fear of overstepping TCD.

I investigate how nonprofessional investors’ confidence in the financial statements and the audit report is influenced by the firm specific details of a critical audit matter (CAM) disclosure in conjunction with the description of the audit procedures engaged to address the CAM in the audit report. Using participants recruited from Amazon Mechanical Turk as a proxy for nonprofessional investors in a 2x2 +1 (control) between-participants experiment manipulating CAM disclosure detail (Detailed/Generic) and the description of the audit procedures engaged to address the CAM (Detail/Generic) I find that greater detail in the description of the CAM results in higher confidence in the accuracy and reliability of the financial statements than a generic description of the CAM, consistent with boundary condition of Support Theory. Further, I find that greater detail in the description of the related audit procedures engaged to address the CAM increases nonprofessional investors’ perceptions of audit quality. Evidence of an effect of CAM and audit procedure disclosure language on investment judgments is also presented. These results have implications for researchers, practitioners, and regulators to carefully consider the language used to disclose CAMs in the auditor’s report.

The South African Government adopted a new policy approach to national security in 1996. Whilst this contemporary approach is acknowledged, particularly in raising the political profile of issues such as poverty, environmental matters and human rights, it nevertheless raises concern about its sustainability in the long term, particularly with regard to the overwide agenda that views national security in the broad sense to incorporate political, military, economic, social and environmental matters. This concern resulted in the need to appraise the significance of the factors that underpin the fundamental shift in South Africa's approach to national security; to conduct an assessment of the understanding and perceptions held about South Africa’s approach to the national security; and to propose some measures which Government can use to sustain the new approach to national security including possible areas for further research. This study was carried out following a qualitative research methodology that combines both the descriptive and analytical approaches. The descriptive approach largely draws from the literature survey of primary and secondary sources while interview questions were formulated with the intention of eliciting perceptions held by a selected group of individuals about South Africa’s approach to national security. The findings confirmed that notwithstanding the elevation of the political profile of nonmilitary issues in the country’s new paradigm on national security, its most 100 important shortcoming is to seemingly automatically elevate these nonmilitary issues to the status of national security issues. The research finding also established that South Africa’s contemporary approach to national security is understood differently by the different strata of society, including a skewed perspective within the security forces. Most importantly, the study indicates that there is a requirement to adjust and align the imperatives of 1994 with the emergent realities of 2004 and beyond through the institution of requisite changes with a focus towards an integrated national security policy. It is therefore clear that a number of issues regarding South Africa’s current approach to national security need to be further debated and researched including the underlying assumptions, but also the further operationalisation and implementation of national security policy. / Dissertation (MSS(Security Studies))--University of Pretoria, 2008. / Political Sciences / MSS / unrestricted

Expert and Expert Opinion in Civil Proceedings Abstract This thesis combines the topic of expert opinion as an important means of proof in civil court proceedings with wider issues of expertise. That means it also deals with the conditions for the proper performance of the expert activity with a focus on its outcome - expert opinion. Understanding these relationships in their contexts can play an important role in seeking good practice in the judicial proceeding, evaluating an expert opinion by a court or even being subject to de lege ferenda considerations in the area of regulatory and procedural rules. Since the correct and effective use of this means of proof has a direct impact on the speed and cost efficiency of court proceedings, the issue of optimal setting of expert activity is currently highly up- to-date. Therefore, this thesis focuses first on the issues related to the activity of judicial experts, its legal regulation and deals with the analysis of the requirements of the expert opinion and the correct course of the expert in its elaboration. The next part follows a brief introduction to the theory of proof and represents an expert opinion as a specific means of proof using in civil court proceedings, which requires a number of partial steps. The work focuses on the effects of proper activity of...

Discrimination and marginalisation are still problems, both on a societal level as well as within the field of technological development. Discourses such as HCI and design often fail to deal with the dynamics of race, even when using participatory approach, co-design. This design study aims to tackle and explore the possibilities of co-design using dialogue on the matter of concern, structural racism. The study aims to answer the questions; what could be the role of co-design when facilitating a discussion about structural racism? And how can we use digital mediums to co-design and create dialogue? The theoretical framework of this study, stems from ‘design thing’, where extended knowledge is produced collectively based on subjects’ experiences and Latour’s view on ‘matters of concern’, which is understanding the political situation from a holistic standpoint. The methodology derives from Sanders and Stappers framework called ‘say-do-make’ including an online survey and three digital creative sessions with participants. The results of the study propose guidelines on how to create dialogue about structural racism through a co-design setting. As a result of the proposed guidelines, this study suggests that interdisciplinarity is fundamental in order to integrate the matter of concern into the co-design discourse.

The primary purpose of this study was to investigate the relationship between marital satisfaction, agreement on money matters, and money management competence among married couples at Utah State University . A sample of 43 student couples responded to a written questionnaire designed to measure the three variables. On all three variables measured, high scores indicated that both spouses rated themselves high on marital satisfaction, agreement on money matters, and money management competence. A positive relationships was found to exist between the four correlations, the strongest for both partners being marital satisfaction with agreement on money matters. The correlation, marital satisfaction with money management competence, though not as strong, was significant for both partners.

En efterfrågan efter mer informativa revisionsberättelser har över tid växt fram, vilketledde till att The International Auditing and Assurance Standards Board (IAASB) år 2015introducerade ISA 701: “Communicating Key Audit Matters in the Independent Auditor’sReport”. ISA 701 är en ny standard som innebär att revisorer ska inkludera områden somde finner vara av särskild betydelse i företaget under revision i sin revisionsberättelse,vilket började gälla på finansiella rapporter för noterade bolag avseende perioder somslutade på, eller efter, 15:e december år 2016. Med införandet av dessa Key Audit Matters(KAM) är IAASB:s förhoppning att revisionens värde för användarna av de finansiellarapporterna ska öka genom att mer företagsspecifik information görs tillgänglig irevisionsberättelsen samtidigt som revisionsprocessen i sig blir mer transparant.Tidigare forskning kring KAM har visat på blandade resultat. Många experimentellastudier har pekat mot att KAM har viss effekt på investerarna och deras beslut, medan deflesta arkivstudierna som gjorts på KAM, eller utökade revisionsberättelser i andraformer, sällan har visat på några märkbara effekter av KAM. Vi vill bredda forskningentill den svenska aktiemarknaden och undersökte därför vilka effekter KAM hade påStockholmsbörsen.Utifrån tidigare forskning och teorier som effektiv marknadshypotes, agentteorin ochinformationsasymmetri formulerade vi tre hypoteser att testa. Den första kollar påförstagångseffekten av KAM år 2016 och ifall antalet KAM spelade någon roll. Den andrahypotesen handlar om ifall förändring i ett företags KAM leder till någon reaktion påmarknaden och den tredje hypotesen undersöker ifall det finns något samband mellanöveravkastning och vilken lista bolag är noterade på.I syftet att se hur investerarna påverkas av KAM utförde vi en händelsestudie för attundersöka marknadens reaktion på publiceringen av revisionsberättelsen. I linje medmånga liknande studier använde vi Cumulative Abnormal Returns (CAR) för att mätainvesterarnas reaktion i form av överavkastning under perioden runt omkringpubliceringen av årsredovisningen och revisionsberättelsen.Den här studiens resultat finner inget stöd för att det fanns någon förstagångseffekt avKAM år 2016 utifrån antalet KAM, men finner däremot svagt stöd för att antalet KAMhade effekt CAR år 2021. Vidare fann studien inget stöd för att en förändring i KAM hadenågon effekt och heller inte något stöd för att listan som ett företag är noterat på hadenågot samband med överavkastning.

Title: The relationship between Key Audit Matters and Audit Committees: A quantitative study on 310 Swedish companies.   Level: Master Programme in Business Administration, Accounting.   Author: Albin Eriksson and Emilia Thunell   Supervisor: Asif M Huq   Date: 2023 - May   Aim: The purpose of this thesis is to see how the quality of the audit committee relates to the number of key audit matters in the audit report. The quality of the audit committee will be determined through meeting frequency, independence in the audit committee, size of the committee, diversity in the committee, if the members are getting remuneration explicit for being in the audit committee, how many words that describe the work of the audit committee in the annual reports, and if the committee is separated from the board of directors, so-called dedicated.   Method: This is a quantitative study that has been conducted with descriptive statistics, correlation analysis, VIF analysis, multivariate regression, univariate regression, and a Poisson regression to ensure the result in the multivariate analysis.   Results and conclusions: The result of this thesis shows a significant relationship between our dependent variable key audit matters and two of our independent variables, meeting frequency and remuneration. The conclusion is that the institutional structure can have an impact on the audit committee's effect on key audit matters, since Swedish companies already have a lot of corporate governance mechanisms, which can mean that companies get more ineffective in having an audit committee.    Contribution of the thesis: The theoretical contribution is a broad view on the characteristics effect on key audit matters, and a contribution to the research in a strong institutional structure. The practical contribution is that companies can use this study to evaluate if they need an audit committee or not.    Suggestions for future research: Suggestions for future research is to examine more EU countries, to see if EU regulations have a major impact on companies corporate governance, or if the institutional differences in the different countries have a bigger impact.    Key words: Key Audit Matters, Audit Committee, Agency Theory, Audit committee characteristics, Institutional structure