Os gestores de saúde enfrentam desafios crescentes e recursos insuficientes em todo o mundo para referente às atividades realizadas, assim como observação direta dos profissionais para medir o tempo gasto em cada uma de suas atividades durante intervalos de tempo predeterminados. Posteriormente, os resultados encontrados no estudo foram aplicados ao instrumento informatizado de indicadores de carga de trabalho para estimativa do dimensionamento de pessoal (Workload Indicators of Staffing Need responder à demanda de serviços de saúde, especialmente relacionados à ortopedia e traumatologia, causando agravamento de casos e aumento do número de sequelas que reverterão em maior demanda por procedimentos de média e alta complexidade. Este estudo foi motivado pela necessidade de se analisar de forma consistente a composição e o desempenho dos profissionais na área de saúde e afins para o funcionamento pleno de uma unidade de saúde de alta complexidade em ortopedia e traumatologia. Teve como objetivo contribuir para o desenvolvimento da metodologia, disseminação do conhecimento e importância do dimensionamento da força de trabalho em instituições complexas de saúde, além de oportunidade para testar e disseminar o método de indicadores de carga de trabalho para dimensionamento de pessoal e sua importância para o planejamento e a gestão de recursos humanos em saúde. O projeto se desenvolveu em três estudos sequenciais e complementares. Inicialmente, foi feita uma revisão da bibliografia sobre o dimensionamento de recursos humanos em saúde (RHS), buscando reduzir lacuna da escassez de modelos e metodologias, bem como contribuir para o desenho e a utilização de modelos de organização e prestação de serviços que assegurem a oferta de serviços de saúde com qualidade e segurança. Em seguida, realizou-se um estudo de caso no Instituto Nacional de Traumatologia e Ortopedia (INTO)/Ministério da Saúde (MS), utilizando metodologia quantitativa e roteiros semiestruturados para estimar o tempo WISN), como testagem da metodologia promovida pela Organização Mundial da Saúde (OMS). Os resultados da análise da carga de trabalho e estimativa do dimensionamento de pessoal de saúde podem apoiar e nortear a elaboração e a implementação de políticas para melhorias na qualidade e na produtividade dos serviços de saúde. Os resultados encontrados revelam que não há déficit de profissionais médicos nos três grupos estudados, tornando-se imperioso a realização de alguns questionamentos em relação à produção cirúrgica versus entrada na fila de espera. / To meet the demand of health services, especially related to orthopaedics and traumatology, health managers are facing increasing challenges and insufficient resources worldwide, causing deterioration of cases and increasing the number of sequels that add to a greater demand for medium and high complexity procedures. This study was motivated by the need to analyze consistently the composition and performance of health and related professionals to a full function of a high complex health facility in orthopedics and traumatology. It aims to contribute to the methodology development, knowledge dissemination and importance of workforce staffing of complex health institutions, as well as an opportunity to test and disseminate the method of workload indicators for staffing needs and its importance for the human resources in health planning and management. The project was developed in 3, sequentially and complementary studies. Initially, a literature review of the human resources for health (HRH) staffing was made, seeking to reduce the gap of models and methodologies, as well as contribute to the design and use of service delivery organizational models and to ensure health services supply with quality and safety. Afterwards, a case study was done, at the National Institute of Traumatology and Orthopedics (INTO)/Ministry of Health (MS), using quantitative methodology and direct observation approach to estimate the time on the activities carried out by the physicians to measure the time spent in each of their activities during predetermined time intervals. Subsequently, the results from the case study were applied to a computerized instrument to estimate the workload indicators of staff needs, testing and checking the results with the methodology promoted by the World Health Organization (WHO). The results of the workload analysis and estimation of health workers staffing can support and guide the policies development and implementation for improving the quality and productivity of health services. The results showed that there is no shortage of medical professionals in all three groups, making it imperative to conduct some cross-examinations regarding the surgical production versus entry in the queue.

O sistema de saúde vem se transformando pressionado por mudanças sociodemográficas, políticas e econômicas. Essas modificações impõem aos gestores a necessidade de conhecer de maneira particularizada o perfil de demandas da população usuária. Neste contexto, o presente estudo tem por objetivo identificar o padrão e as características de utilização de um serviço de atenção primária à saúde a nível ambulatorial. Como objetivos específicos buscou-se traçar o perfil sociodemográfico dos usuários de unidades de APS, avaliar os motivos das consultas, identificar o tipo de atendimento utilizado e a categoria profissional responsável pelo atendimento, avaliar a relação das consultas com as ações programáticas desenvolvidas nos serviços de saúde e identificar a associação entre a vulnerabilidade da área de moradia e os motivos de consulta. Foi realizado um estudo transversal com dados retrospectivos do Serviço de Saúde Comunitária do Grupo Hospitalar Conceição (SSC-GHC). A fonte primária foi o Boletim de Atendimento(BA), emitido para cada consulta efetuada no período de 1/01/2011 a 31/12/2011. O total de consultas avaliadas foi de 34.014 realizadas em duas unidades da Zona Norte de Porto Alegre por profissionais de nível superior de diferentes categorias profissionais. . A fonte primária do banco de dados foi o BA, emitido para cada atendimento ambulatorial. A análise dos dados foi feita com o programa estatístico SPSS versão 18.0. A análise descritiva respeitou as características e a distribuição das variáveis. As variáveis contínuas e com distribuição normal foram descritas por meio da média e desvio padrão e as variáveis contínuas e sem distribuição normal foram apresentadas como mediana (intervalo interquartil). As variáveis categóricas foram descritas como números absolutos. O número total de consultas efetivadas foi de 34.014, realizadas por 5.033 pessoas com cadastro nas unidades. A participação de moradores de área de risco foi de 31,3%. O número de pessoas consideradas hiperutilizadores - com mais de 6 consultas/ano - foi de 2.216 (44%). Os hiperutilizadores realizaram 78% das consultas. Estavam presentes hiperutilizadores em 53,7% das famílias. Os hiperutilizadores tinham como característica predominante ser mulher (67,8%), pertencer à faixa etária dos 20 aos 49 anos ou de mais de 60 anos. Os problemas relacionados à saúde mental e comportamental têm um percentual mais elevado entre os usuários hiperutilizadores, (6,9% vs 3,5%). O profissional mais procurado foi o médico (59,3%) seguido pelo odontólogo (27,5%). Os motivos de consulta encontrados são semelhantes no grupo de hiperutilizadores e não hiperutilizadores e distribuídos dentro do esperado para as faixas etárias. / The health system has been undergoing transformation due to sociodemographic, political and economic changes. These alterations impose to managers the need to individually know the demand profile of the user population. In this context, the present study aims to identify the use pattern and characteristics in primary health care service at ambulatorial level. As for specific objectives, this research intended to develop the sociodemographic profile of Primary Health Care (PHC) units users, evaluate the reasons for consultations, identify the type of service utilized and the professional category responsible for providing the service, assess the relationship between consultations and the programmatic actions performed by health services as well as to identify the association between the vulnerability of the housing area and the reasons for consultation. A cross-sectional study was conducted with retrospective data from the Community Health Service of the Conceição Hospital Group (SSC-GHC). The primary source was the outpatients' charts issued for each consultation in the period between 1/1/2011 and 12/31/2011. The study comprised a total of 34,014 consultations performed in two units of the North Region of Porto Alegre by professionals with tertiary education from different occupational categories. The main objective of this study was to identify use pattern and characteristics of primary health care services at ambulatorial level. The specific objectives were to develop the sociodemographic profile of PHC units users, evaluate the reasons for consultations, identify the type of service utilized and the professional category responsible for providing the service, assess the relationship between consultations and the programmatic actions performed by health care services as well as to identify the association between the vulnerability of the housing area and the reasons for consultation. The primary source of the database was the chart issued for each outpatient’s ambulatory care. The data analysis was realized with the SPSS statistics software version 18.0. The descriptive analysis considered the characteristics and distribution of variables. The continuous variables with normal distribution were described through averages and standard deviation whilst the continuous variables without normal distribution were presented as median (interquartile range). Categorical variables were described as absolute numbers. The total number of consultations was 34,014 referring to 5,033 people registered in the units. The participation of risk area residents was 31.3%. The number of people considered frequent users - with more than 6 consultations per year - amounted to 2,216 (44%). The frequent users accounted for 78% of the consultations. They were present in 53.7% of households. Frequent users were predominantly women (67.8%), belonging to the age group ranging from 20 to 49 years old or over 60. Mental and behavioral health related issues have a higher percentage among frequent users (6.9% vs. 3.5%). The most requested professional was the physician (59.3%) followed by the odontologist (27.5%). The reasons for consultation found are similar in both frequent and non-frequent users and distributed within the expected for the age groups.

O sistema de saúde vem se transformando pressionado por mudanças sociodemográficas, políticas e econômicas. Essas modificações impõem aos gestores a necessidade de conhecer de maneira particularizada o perfil de demandas da população usuária. Neste contexto, o presente estudo tem por objetivo identificar o padrão e as características de utilização de um serviço de atenção primária à saúde a nível ambulatorial. Como objetivos específicos buscou-se traçar o perfil sociodemográfico dos usuários de unidades de APS, avaliar os motivos das consultas, identificar o tipo de atendimento utilizado e a categoria profissional responsável pelo atendimento, avaliar a relação das consultas com as ações programáticas desenvolvidas nos serviços de saúde e identificar a associação entre a vulnerabilidade da área de moradia e os motivos de consulta. Foi realizado um estudo transversal com dados retrospectivos do Serviço de Saúde Comunitária do Grupo Hospitalar Conceição (SSC-GHC). A fonte primária foi o Boletim de Atendimento(BA), emitido para cada consulta efetuada no período de 1/01/2011 a 31/12/2011. O total de consultas avaliadas foi de 34.014 realizadas em duas unidades da Zona Norte de Porto Alegre por profissionais de nível superior de diferentes categorias profissionais. . A fonte primária do banco de dados foi o BA, emitido para cada atendimento ambulatorial. A análise dos dados foi feita com o programa estatístico SPSS versão 18.0. A análise descritiva respeitou as características e a distribuição das variáveis. As variáveis contínuas e com distribuição normal foram descritas por meio da média e desvio padrão e as variáveis contínuas e sem distribuição normal foram apresentadas como mediana (intervalo interquartil). As variáveis categóricas foram descritas como números absolutos. O número total de consultas efetivadas foi de 34.014, realizadas por 5.033 pessoas com cadastro nas unidades. A participação de moradores de área de risco foi de 31,3%. O número de pessoas consideradas hiperutilizadores - com mais de 6 consultas/ano - foi de 2.216 (44%). Os hiperutilizadores realizaram 78% das consultas. Estavam presentes hiperutilizadores em 53,7% das famílias. Os hiperutilizadores tinham como característica predominante ser mulher (67,8%), pertencer à faixa etária dos 20 aos 49 anos ou de mais de 60 anos. Os problemas relacionados à saúde mental e comportamental têm um percentual mais elevado entre os usuários hiperutilizadores, (6,9% vs 3,5%). O profissional mais procurado foi o médico (59,3%) seguido pelo odontólogo (27,5%). Os motivos de consulta encontrados são semelhantes no grupo de hiperutilizadores e não hiperutilizadores e distribuídos dentro do esperado para as faixas etárias. / The health system has been undergoing transformation due to sociodemographic, political and economic changes. These alterations impose to managers the need to individually know the demand profile of the user population. In this context, the present study aims to identify the use pattern and characteristics in primary health care service at ambulatorial level. As for specific objectives, this research intended to develop the sociodemographic profile of Primary Health Care (PHC) units users, evaluate the reasons for consultations, identify the type of service utilized and the professional category responsible for providing the service, assess the relationship between consultations and the programmatic actions performed by health services as well as to identify the association between the vulnerability of the housing area and the reasons for consultation. A cross-sectional study was conducted with retrospective data from the Community Health Service of the Conceição Hospital Group (SSC-GHC). The primary source was the outpatients' charts issued for each consultation in the period between 1/1/2011 and 12/31/2011. The study comprised a total of 34,014 consultations performed in two units of the North Region of Porto Alegre by professionals with tertiary education from different occupational categories. The main objective of this study was to identify use pattern and characteristics of primary health care services at ambulatorial level. The specific objectives were to develop the sociodemographic profile of PHC units users, evaluate the reasons for consultations, identify the type of service utilized and the professional category responsible for providing the service, assess the relationship between consultations and the programmatic actions performed by health care services as well as to identify the association between the vulnerability of the housing area and the reasons for consultation. The primary source of the database was the chart issued for each outpatient’s ambulatory care. The data analysis was realized with the SPSS statistics software version 18.0. The descriptive analysis considered the characteristics and distribution of variables. The continuous variables with normal distribution were described through averages and standard deviation whilst the continuous variables without normal distribution were presented as median (interquartile range). Categorical variables were described as absolute numbers. The total number of consultations was 34,014 referring to 5,033 people registered in the units. The participation of risk area residents was 31.3%. The number of people considered frequent users - with more than 6 consultations per year - amounted to 2,216 (44%). The frequent users accounted for 78% of the consultations. They were present in 53.7% of households. Frequent users were predominantly women (67.8%), belonging to the age group ranging from 20 to 49 years old or over 60. Mental and behavioral health related issues have a higher percentage among frequent users (6.9% vs. 3.5%). The most requested professional was the physician (59.3%) followed by the odontologist (27.5%). The reasons for consultation found are similar in both frequent and non-frequent users and distributed within the expected for the age groups.

Made available in DSpace on 2016-08-18T18:55:05Z (GMT). No. of bitstreams: 1 DISSERTACAO_ANDREA LEMOS GOMES.pdf: 2071566 bytes, checksum: 841b83c02b0a2f5d08c1d750b9e57c82 (MD5) Previous issue date: 2014-12-18 / Part of this work was the category need discussion and how is the satisfaction of this through social policies for the working class. Takes place then a literature search on the form of post-modern state in its particularity, followed by discussion of the shape of the post-modern Brazilian state in its uniqueness. We discuss the implementation of cash transfer programs as a neoliberal palliative in combating poverty and misery, especially the Grant Family Program that despite advances, has limits in meeting the needs of its beneficiaries seen, among other factors, its focus on poor and extremely poor and the low passed on as a benefit. / Parte-se neste trabalho da discussão da categoria necessidade e de como se dá a satisfação desta por meio de políticas sociais voltadas para a classe trabalhadora. Realiza-se, então, uma pesquisa bibliográfica sobre a forma de Estado pós-moderno em sua particularidade, seguida da discussão da forma do Estado pós-moderno brasileiro em sua singularidade. Discute-se a implementação de programas de transferência de renda como um paliativo neoliberal no combate à pobreza e a miséria, com destaque para o Programa Bolsa Família que, apesar dos avanços, possui limites no atendimento das necessidades de seus beneficiários visto, entre outros fatores, a sua focalização em pobres e extremamente pobres e ao valor reduzido repassado como benefício.

Submitted by Josimara Dias Brumatti (bcgdigital@ndc.uff.br) on 2017-01-30T14:40:30Z No. of bitstreams: 1 DISSERTAÇÃO_ELIANA ROSA DA FONSECA.pdf: 2004362 bytes, checksum: e97d5d0c63056ebe882781d565b6624a (MD5) / Approved for entry into archive by Geisa Drumond (gmdrumond@vm.uff.br) on 2017-01-31T13:36:07Z (GMT) No. of bitstreams: 1 DISSERTAÇÃO_ELIANA ROSA DA FONSECA.pdf: 2004362 bytes, checksum: e97d5d0c63056ebe882781d565b6624a (MD5) / Made available in DSpace on 2017-01-31T13:36:07Z (GMT). No. of bitstreams: 1 DISSERTAÇÃO_ELIANA ROSA DA FONSECA.pdf: 2004362 bytes, checksum: e97d5d0c63056ebe882781d565b6624a (MD5) / Aborda-se o tema da literacia em informação na área de Saúde, estudado no ambiente da biblioteca setorial especializada vinculada ao Hospital Universitário Clementino Fraga Filho da UFRJ. Estas duas unidades – biblioteca e hospital – consistiram no campo empírico da pesquisa, cuja descrição abrangeu aspectos históricos que remontam às origens de ambas bem como contemplou a configuração que apresentam nos dias de hoje. Destacam-se como elementos importantes que integram o ambiente da biblioteca, os atores sociais – bibliotecário e usuário – os serviços ali prestados, as fontes de informação mais utilizadas sublinhando-se, por sua especificidade e importância, a revisão sistemática. Os operadores teóricos cujo exame implicou em pesquisa bibliográfica realizada em bases de dados brasileiras e internacionais das áreas das ciências da saúde, ciência da informação e algumas bases multidisciplinares encontram-se assim elencados: literacia em informação, interação, abrangendo, por sua vez necessidades de informação, mediação e serviço de referência. Os métodos adotados foram os da pesquisa documental e a observação participante, cujo emprego exigiu, no primeiro caso, a busca e a utilização de relatórios técnicos, formulários de consulta e outros materiais gerenciais produzidos pela biblioteca. No segundo caso, foram utilizadas as anotações feitas no diário de campo, criado para o registro de fatos observados durante a pesquisa ou lembrados e registrados no referido instrumento. Para demonstrar a complexidade inerente ao processo de obtenção de literacia por parte do usuário, conforme os objetivos da pesquisa, elegeram-se casos ilustrativos de diferentes demandas de informação, tomados como emblemáticos, pois implicam na compreensão e no atendimento dos requisitos inerentes às peculiaridades dos recursos informacionais utilizados para tal. O processo consiste em aprendizagem que é aqui concebida como obtenção de literacia em informação. Esta, uma vez alcançada, propiciará maior autonomia e o desenvolvimento de competências por parte do usuário para ver satisfeitas as suas necessidades de informação. / his study approaches the topic of information literacy in the Health area, specifically at the environment of the sectoral specialized library linked to the Clementino Fraga Filho University Hospital from UFRJ. These two units – library and hospital – consisted in the empirical research field, whose description included historical aspects dating back to the origins of the configuration of both of them and how they work now a days. The library environment has important elements, such as social actors - librarian and user -, the provided services, the most used sources of information stressing “the systematic review” on its importance and specificity. The theoretical operators whose examination resulted in literature search have undertaken databases of Brazilian and international areas of health sciences, information science and some multidisciplinary databases are listed as well: information literacy, interaction, covering information needs, mediation and referral service. The methods adopted were the documentary research and participant observation, whose employment required in the first case the search and use of technical reports, inquiry forms and other materials produced by the library management. In the second case, the notes taken in the field diary were used, created to record facts observed during the survey or remembered and recorded on this instrument. To demonstrate the complexity inherent in the process of achieving literacy by the user, according to the research objectives, this work elected illustrations of different demands for information. Taken as emblematic cases, they imply in understanding and meeting the requirements inherent to the peculiarities of information resources used. The process consists of learning what is here meant as obtaining information literacy. This, once achieved, will lead to greater autonomy and skills development for the user to see fulfilled their information needs.

Playing and socializing is of great importance for children's fellowship, participation and inclusion in preschool. Research show that children in need of special education are at risk of exclusion from playing and socializing with other children for various reasons. This study takes a qualitative approach aimed at describing and analyzing the Play Time/Social Time (PT/ST) program and its utility in the inclusive milieu of the Swedish preschools.  The PT/ST program strives to give each and every child the opportunity to develop the skills needed for social interplay in order to create a positive experience that can contribute to increased participation and inclusion for all. Data was collected from five semistructured interviews with a preschool teacher as well as observations from two lessons and two activities from the program PT/ST, all of which were supervised by the same teacher and involved four children. The analysis takes its inspiration from phenomenology, which seeks to find the units of purpose and meaning within the studied phenomenon. We explore the meeting between, and utility of, the PT/ST program with regards to the Swedish preschool system. The interrogated preschool teacher holds the learning of social interplay and social competence to be the most significant lesson the preschool can impart on young children, and that PT/ST could be useful towards this end. It could also create a unified approach towards giving all children equal opportunity for participation. The conclusion we draw is that the intentions of the preschool teacher will matter greatly for how they assess and work with the interplay and socializing between children. The PT/ST program will not alone guarantee any increased social competence, but could create the conditions and opportunities for each and every child to gain the experience and knowledge of social interplay through playtime in an inclusive preschool setting. / Lek och samspel har en mycket stor betydelse för barns gemenskap, delaktighet och inkludering i förskolan. Forskning visar att barn i behov av särskilt stöd av olika anledningar kan riskera att inte bli delaktiga i lek och samspel med andra barn. Denna studie har en kvalitativ forskningsansats där syftet med studien har varit att beskriva och analysera programmet PlayTime/Social Time (PT/ST) och dess användbarhet i den svenska inkluderande förskolemiljön. Programmet PT/ST syftar till att ge alla barn och varje barn möjlighet att utveckla samspelsfärdigheter. Detta för att ge positiva erfarenheter av gemensam lek och social samvaro för alla barn och varje barn, vilket därmed kan bidra till ökad delaktighet och inkludering för barn i förskolan. Empirin samlades in genom fem semistrukturerade intervjuer med en förskollärare, samt observationer där förskolläraren genomförde två samlingar och två arrangerade lekstunder ur programmet PT/ST. Vid observationerna deltog fyra barn. Analysarbetet har inspirerats av fenomenologin, vilken syftar till att finna de studerade fenomenens meningsbärande enheter. Studiens resultat belyser programmet PT/STs möte med och användbarhet i svensk förskola. Resultatet visade att förskolläraren anser att arbetet med barns sociala samspel och att utveckla barns sociala kompetens är förskolans viktigaste uppgift, och i detta arbete skulle PT/ST kunna vara användbart för att ge barn erfarenheter och kunnande av samspelsfärdigheter. Resultatet visar även att programmet PT/ST skulle kunna vara användbart i syfte att skapa ett gemensamt förhållningssätt i barngruppen om alla barn får möjlighet att delta. Studiens slutsats är att förskollärares intentioner har stor betydelse för hur de värderar och arbetar med barns lek och samspel. Att förskolor arbetar utifrån programmet PT/ST, är ingen garanti för att barnen blir mer socialt kompetenta, men det kan skapa förutsättningar och ge möjligheter för alla barn och varje barn att få erfarenheter och kunnande i samspelsfärdigheter och gemensam lek i inkluderande förskolemiljöer. / Lek och samspel för alla barn i inkluderande förskolemiljöer

En tilltagande globalisering inom redovisning har bidragit till att internationella redovisningsprinciper och regler befinner sig i en harmoniseringsprocess. Bokföringsnämndens K-projekt pekar på att Sverige är del av denna process. Börsnoterade företag inom EU är tvingade att upprätta den finansiella rapporteringen enligt IFRS, men för svenska onoterade företag finns valmöjligheten att tillämpa de svenska reglerna. Argumenten för frivilligt antagande av IFRS bygger på ökad kvalitet, transparens och jämförbarhet i de finansiella rapporterna, vilket ska öka användbarheten för intressenterna. År 2012 inledde IASB ett arbete avseende revidering av den befintliga föreställningsramen, vilken beräknas vara färdigställd under år 2017. Den reviderade föreställningsramen lyfter fram betydelsen av tre primära intressenter, vilka utgörs av investerare, långivare och andra kreditgivare.Syftet med studien är att utreda hur svenska onoterade moderbolags val av att anta IFRS frivilligt, i stället för att tillämpa K3, påverkar de finansiella rapporterna och de primära intressenterna utifrån ett informationsbehovsperspektiv. Detta illustreras med fyra stycken hypotetiska typfall. För att uppnå syftet undersöks vilka skillnader som föreligger vid redovisningen enligt IFRS och K3 avseende finansiella instrument, goodwill vid rörelseförvärv, FoU-kostnader samt förvaltningsfastigheter med fokus på upplysningar. Metoden som tillämpas i studien är en deskriptiv analys med en abduktiv ansats inom ramen för kvalitativ forskning.Resultaten av studien visar på att det föreligger stora skillnader mellan IFRS och K3, vilket får effekten att företag som redovisar enligt IFRS framstår som mer lönsamma och mindre riskfyllda. Ett frivilligt antagande av IFRS bidrar till mer användbar information i de finansiella rapporterna samt att dessa bättre speglar företaget ekonomiska verklighet. Sammantaget framstår redovisningen enligt IFRS som mer attraktiv i förhållande till K3, utifrån de primära intressenternas informationsbehov. / Due to expanding globalization of accounting, the international accounting principles and regulations are currently in a process of harmonization. The K-project of the Swedish accounting authority Bokföringsnämnden, indicates that Sweden is a part of this process. According to EU-regulation listed companies are obligated to prepare financial statements in accordance with IFRS since 2005, but for unlisted Swedish companies there is an option of applying local Swedish regulations. The arguments in favor of a voluntary adoption of IFRS rest on promises of improved quality, transparency and comparability of financial statements, which further will increase its usefulness to stakeholders. In 2012, the IASB initiated a project regarding a revised Conceptual Framework, which is expected to be completed during 2017. The revised Conceptual Framework highlights the importance of three primary stakeholders, consisting of investors, lenders and other creditors.The objective of this study is to examine how unlisted Swedish parent companies’ choice of adopting IFRS voluntarily, instead of applying K3, affects the financial reports and primary stakeholders based on an information need perspective. This is illustrated by four hypothetical scenarios. In order to achieve the objective of this study, the existing differences of reporting under IFRS and K3 regarding financial instruments, goodwill in business combinations, R&D expenses and investment properties focusing on disclosures, are examined. The method used in the study is a descriptive analysis with an abductive approach within the frames of qualitative research.The findings indicate that there are major differences between IFRS and K3, which results in companies reporting according to IFRS appear to be more profitable and less of a risk. A voluntary adoption of IFRS contributes to more useful information in the financial statements and a better reflection of the company's financial reality. Overall, financial reporting according to IFRS appears more favorable than reporting under K3, based on the information need of the primary stakeholder.This paper is written in Swedish.

現今社群媒體已經是人們生活的一大部分，而網路提供了更容易與消費者接觸的平台給廠商呈現其廣告訴求，廣告訴求是一種策略，利用其所呈現的訴求說服消費者作出購買決策，或是改變消費者對於品牌的態度。本研究探討廣告內容的訊息訴求對於消費者購買決策的影響，並利用推敲可能性模型分析消費者的決策路徑。 因為先前針對推敲可能性模型的決策路徑主要都是以推論為主，本研究設計了一個測量中央及邊陲路徑的問卷，藉此了解受測者實際感受到的決策路徑。而整體的問卷透過一個網路實驗收集資料，結果發現廣告訴求對思考路徑有顯著的關係，理性的廣告訴求會使消費者傾向於使用中央路徑；感性的廣告訴求則會使消費者傾向於使用邊陲路徑，而認知需求會對這個關係有交互作用的影響。同時也發現思考路徑對於購買意願會有顯著影響，不同的產品類型會對於這個關係有交互作用的影響。 / Social media and the Internet are inseparable elements of modern human life. Online advertising becomes a popular method for vendors to access their consumers. Advertising appeals are important in attracting consumers’ attention of products and services. In this study, we investigate the effect of online advertising appeals on consumer’s purchase decision using the Elaboration Likelihood Model (ELM) that proposes a central-peripheral dual-route persuasion mechanism. We designed an instrument to measure the perceived route in decision processes and applied it in an online experiment to examine how different appeals affect the central and peripheral routes in consumers’ decision processes. The results indicate that advertising appeals have significant effect on decision routes. Cognitive needs are found to have interaction effects. Decision through different routes also have significant effect on consumers’ decision, while product types have moderation effects.

The purpose of this research project was to determine an appropriate intervention to assist in bringing transformation to the poverty-stricken community of Langa, Cape Town, South Africa. Intense poverty is a fact of life for almost 3 billion people in the world, a figure which includes approximately 50 per cent of the South African population. The Bible gives clear instruction mandating care for ‘the poor’. Therefore, those claiming to follow the teaching of Scripture must make poverty alleviation a priority. Phambili ngeThemba began as an intervention in the Langa Township community to discover ways to engage with issues around poverty. Research facilitated by Learn to Earn, a non-profit organization offering skills training and job creation, was done to understand if individual and community development was necessary and, if so, how it could be structured as a method to alleviate poverty in the Langa Community. Both quantitative and qualitative research was undertaken. Through random proportionate sampling in a thorough needs analysis of the businesses in and around Langa, the ideal character qualities desired by local business for the workforce were elicited. These were traits that could be developed in unemployed people. Use of basic questionnaires and oral feedback by three selected focus groups comprised of Langa residents enabled evaluation of local human service resources and identification of the felt needs in the community. The Priority Index (P-Index) research technique distinguished between the actual needs of the community and their perceived needs or wants. The results became the training foundation for the Zanokhanyo Training and Resource Centre, providing holistic development for the unemployed to equip them for placement in the workforce. Copyright / Dissertation (MA(Theol))--University of Pretoria, 2010. / Practical Theology / unrestricted

This thesis focuses on the use and application of strategic tool Balanced Scorecard (BSC) for managing banking institution and translation the strategy into particular objectives and initiatives. Theoretical background affects both BSC framework taking into account modern trends of the dynamic system conception and also basics of information society, strategic considerations and system dynamics theory in relation to creating and application of the BSC in the organization. The practical part provides an introduction to the issues of examined institution, the current state of sharing strategic objectives, fundamental analysis to detect key features of the organization and the market and especially BSC formation. There is an analysis of the BSC system in details, translation strategy into concrete objectives, targets, initiatives and also selected measures. The integrity of the thesis is supplemented by a suggested process of dynamic BSC implementation to the institution, introduction of the tool for building a dynamic model for simulation of strategies and the concept of the user interface in the selected tool for sharing BSC through the whole organization.