Objectives: To assess student perceptions of a student-initiated note-taking service (NTS) upon implementation of a NTS in the first professional year of the Doctor of Pharmacy curriculum in a college of pharmacy. Method: A survey instrument assessing perceptions of a NTS was developed and administered to first professional year students (N = 75, 92.6% response rate) prior to the conclusion of the first semester in which the student-initiated service was implemented. Topics addressed in the survey instrument included: service quality, perceived impact on course attendance, grades and student-faculty interaction, willingness to pay for services, and percent of time devoted to study materials, including NTS notes. Non-parametric tests were employed to examine student perceptions across demographic characteristics. Results: 41% of respondents indicated they use the NTS. Approximately 38% of respondents perceived the NTS would increase learning and positively influence grades. Overall, the students were divided in their perceptions with large percentages agreeing and disagreeing with a majority of instrument items. Males were more likely to use the service in P2 and P3 years (p = 0.002), more willing to pay for the service (p = 0.013), and less likely to take their own notes (p = 0.002). Students who used the service estimated lower semester GPAs than those who did not (p = 0.025). Implications: This exploratory study indicated significant variation in student perceptions regarding the NTS. Future research is warranted to better understand both positive and negative aspects of service implementation, particularly as they relate to student learning.

近年來，隨著企業籌資需求上升、金融機構避險需求增加、以及一般民眾投資理財意識抬頭，各式金融創新產品因應而生。這些金融創新產品可以滿足不同客戶之需求，提升企業競爭力，或是協助一般民眾達到投資理財之目標…等目的，而以上都是傳統金融商品所無法提供的功能，因此金融創新之重要性不言而喻。然而，在目前相關文獻中，鮮少研究探討金融創新與其創新擴散相關議題。 基於上述動機，本研究旨在利用以往用於科技技術創新之「創新擴散」與「行銷鴻溝」模型，探討「金融創新」當中最具代表性之創新產品「連動式債券」，是否也擁有類似科技技術創新之創新擴散與行銷鴻溝現象。 本研究以台灣地區2002 年以後主管機關核准連動式債券銷售業務開始，到2008 年雷曼兄弟倒閉事件爆發為止，做為研究期間範圍。首先，根據創新擴散與行銷鴻溝理論建構出研究架構，提出探索性假設。接著，透過先導個案之方式針對銀行與壽險業者進行訪談，得出對應探索性假設的初步答案，形成研究假設。最後，再將研究假設設計成問卷，針對所有連動式債券第一線銷售人員進行發放與回收，以進行假設檢定量化分析。 經由本研究結果發現：(一) 金融創新產品存在與科技技術創新相同之創新擴散模式； (二) 金融創新產品擴散過程中，先後採用之不同族群存在不同特性，包括風險承受度、投資預備金額、投資連動債之專業知識程度皆隨時間遞減；(三)金融創新產品擴散過程中，也存在科技技術創新所面臨難以跨越的鴻溝，其中產品單位金額大小是最關鍵之成因。然而，由於金融創新技術相較於科技創新技術較不需要時間與金錢成本去進步改良，因此金融業者僅須透過調整產品單位金額大小，便可輕易跨越鴻溝。也由於金融創新產品此種技術特性，業者其實是有能力同時向不同族群區隔進行銷售，但是礙於主流市場消費者一定要在看到可參考之成功經驗後才敢購買，因此業者仍然會先從早期市場開始銷售，形成與科技技術創新擴散模型相同之模式；(四) 有別於科技技術創新擴散模式當中，早期市場消費者之接受行為擁有降低創新不確定之象徵意義，在金融創新產品擴散過程當中，早期市場消費者之採用行為，並不能代表產品風險已經縮小至一定程度，因為金融市場之風險並不會隨技術進步而消失。然而，主流市場消費者卻存有科技技術創新擴散模型之習性，誤以為早期市場消費者之接受行為代表著金融創新產品之風險已縮小而積極跟進購買，因而承擔了超過原本所能容忍之風險程度，導致最後往往面臨虧損。 / In recent years, many kinds of financial innovation products have been invented in response to the rising demands of corporate financing, financial institutions’ hedging, and personal financial management of general public. These financial innovation products can meet different needs of different customers, bring competitiveness to enterprises, or even help the general public to manage their money more efficiently, while these are which the traditional financial products cannot achieve. As a result, the importance of financial innovation goes without saying. However, in the existing literatures, there are only a few studies concentrated on this issue. This study took 2002 to 2008 as the research period, which was from the Taiwan government first approved the business of selling structured notes to the outbreak of bankruptcy of Lehman Brother. This study first constructed the research framework and exploratory hypotheses based on the innovation diffusion theory, then explored the corresponding answers to the initial exploratory hypotheses through interviewing workers in banks and insurance companies and formed the research hypotheses, and finally conducted a questionnaire survey among those first-line sales of structured notes to test the research hypotheses statistically. This study found that: (a) financial innovation had the same pattern with the technological innovation diffusion process, but it was because general customers needed to see a successful example to pursue themselves to accept that financial innovation; (b) different groups in the innovation diffusion process had different features, including the level of risk tolerance, the amount of money used to invest, and the knowledge of investing structured notes, and the level of these features will gradually decrease as the time point of their acceptance; (c) there also existed a chasm in the financial innovation diffusion process as the technological innovation diffusion, and the key to cross the chasm was the price of each product; (d) the acceptance of earlier customers in the process of financial innovation diffusion did not mean that the risk of the products had reduced, which was quite different from the technological innovation diffusion process, and later customers usually perceive lower risk than it actually was and borne more risk than they actually can afford without knowing the above difference.

The tax world as we knew it was turned upside down on 13 September 2007 when the Supreme Court of Appeal (“SCA”) announced its decision to deem the right to use an interest-free loan as an amount that accrued to the taxpayers in the case Commissioner for South African Revenue Service v Brummeria Renaissance (Pty) Ltd and others 69 SATC 205. The findings of SCA brought about a “great deal of consternation in the business world” (Loubser, 2007:20). Due to the controversy as a result of this case, SARS drafted an Interpretation Note that illustrates the reasoning and tax treatment of an interest-free loan. On 30 June 2010, Interpretation Note No 58 was finally issued by SARS, providing guidance with regard to “an amount” that “accrues” to a taxpayer for the purposes of the gross income definition. This Interpretation Note will have a significant impact on a number of taxpayers. The purpose of this study is to understand the nature of an interest-free loan and identify its tax implications. The methodology followed in this study will be that of qualitative research. This will be conducted through analyzing the nature of a loan, specifically an interest-free loan, the gross income definition, including the value and timing of such amount, and whether a deduction may be claimed in respect of an interest-free loan. Notwithstanding the above, the study also includes an investigation of other taxes inter alia capital gains tax, donations tax, value-added tax, secondary tax on companies and newly proposed dividends tax. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

The tax world as we knew it was turned upside down on 13 September 2007 when the Supreme Court of Appeal (“SCA”) announced its decision to deem the right to use an interest-free loan as an amount that accrued to the taxpayers in the case Commissioner for South African Revenue Service v Brummeria Renaissance (Pty) Ltd and others 69 SATC 205. The findings of SCA brought about a “great deal of consternation in the business world” (Loubser, 2007:20). Due to the controversy as a result of this case, SARS drafted an Interpretation Note that illustrates the reasoning and tax treatment of an interest-free loan. On 30 June 2010, Interpretation Note No 58 was finally issued by SARS, providing guidance with regard to “an amount” that “accrues” to a taxpayer for the purposes of the gross income definition. This Interpretation Note will have a significant impact on a number of taxpayers. The purpose of this study is to understand the nature of an interest-free loan and identify its tax implications. The methodology followed in this study will be that of qualitative research. This will be conducted through analyzing the nature of a loan, specifically an interest-free loan, the gross income definition, including the value and timing of such amount, and whether a deduction may be claimed in respect of an interest-free loan. Notwithstanding the above, the study also includes an investigation of other taxes inter alia capital gains tax, donations tax, value-added tax, secondary tax on companies and newly proposed dividends tax. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

Made available in DSpace on 2016-08-17T13:54:35Z (GMT). No. of bitstreams: 1 Dissertacao Ildoana Paz.pdf: 1676659 bytes, checksum: 0702de72f10f7a734a41875c4757cfe0 (MD5) Previous issue date: 2013-07-12 / This paper aims to analyze the management of education in the perspective of the third sector, highlighting the mechanisms underlying the partnership between the Instituto Ayrton Senna Foundation and the Government of the State of Maranhão, in the implementation of the Program Management Note 10 by the state Department of Education, along the public schools for a period of 05 years, started in mid-2009. Because it is an object of study that depicts the partnership between public and private in management education, we outline the research process from issues that might allow grasping movement of education in our society, especially in Maranhão , locus of research, as a public policy, leading us to understand how to place the insertion of the third sector in education, from the 90s, come from a series of renovations orchestrated by multilateral organizations: the presence of the third sector in the management of education contributes to the improvement of the quality indicators in education? How did the partnership between the State Government and the Ayrton Senna Foundation? How are operationalized actions proposed by the Project Management Note 10? How is project monitoring? What quality criteria assigned in implementing the Program Management Note 10? This paper is a theoretical and methodological ruled in historical and dialectical materialism. Materialist dialectics and historical, as adopted method allows us to grasp the reality studied their movement, its transience, its totality and contradiction, contributing to the transformation of facts sociais.Para both with regard to methodological organization and the theoretical foundation, we highlight the contributions of several authors such as Marx (1983), Fernandes (1994), Gentili (1998), Gajardo (1999), Frigotto (1999), Krawczyk, Campos and Haddad (2000), Casassus (2000), Montano (2005), Lombardi, Jacomeli and Silva (2005), Peroni and Adrião (2005), Coutinho (2008), Peroni (2008), Harvey (2008), Oliveira and Rosar (2010), Ferreira (2011) and Cavalcanti (2011). The program serves 545 Management Note 10 schools, among them, 183 are from High School, 162 municipalities in Maranhão, accounting for 242,990 students and 6,983 classes. The development program will give socialization through the material support provided by the IAS in containing data as grades, attendance, attendance, dropout, distortions age / series, being filled with teachers and principals. The data are tabulated monthly on forms provided by the 9 IAS ready as a tool for monitoring indicators of school. This material is sent to the Department of Education (SEDUC) which, in turn, records the data in SIASI (Airton Senna Information System) for analysis and evaluation of the IAS. Subsequently the material returns to the team SEDUC with indications of improvements in the planning of goals for subsequent years. The Program Management Note 10 is an example of shifting the focus of the problem of educational management for actions undertaken by Third Sector institutions, with the transfer of public resources to private. / Este trabalho visa analisar a gestão da educação na perspectiva do terceiro setor , destacando-se os mecanismos que fundamentam a parceria entre a Fundação Instituto Airton Senna e o Governo do Estado do Maranhão, na implantação do Programa Gestão Nota 10 pela Secretaria Estadual de Educação, junto às escolas da rede pública por um período de 05 anos, iniciado em meados de 2009. Por se tratar de um objeto de estudo em que retrata a relação de parceria entre o público e o privado na gestão da educação, delineamos o processo de investigação a partir de questões que puderam permitir apreender o movimento da educação em nossa sociedade, em particular no Maranhão, lócus da pesquisa, enquanto política pública, levando-nos a compreender como ocorreu a inserção do terceiro setor na educação, a partir da década de 90, oriundos de uma série de reformas orquestradas por organismos multilaterais: a presença do terceiro setor na gestão da educação contribui para a melhoria dos indicadores de qualidade na educação? Como começou a parceria entre o Governo do Estado e a Fundação Airton Senna? Como estão sendo operacionalizadas as ações propostas pelo Projeto Gestão Nota 10? De que modo ocorre o acompanhamento do projeto? Quais os critérios de qualidade atribuídos na execução do Programa Gestão Nota 10? Este trabalho tem fundamentação teórico-metodológica pautada no materialismo histórico-dialético. A dialética materialista e histórica, enquanto método adotado nos permite a apreensão da realidade estudada, seu movimento, sua transitoriedade, sua totalidade e contradição, contribuindo para a transformação dos fatos sociais.Para tanto, no tocante à organização metodológica e à fundamentação teórica, destacamos as contribuições de diversos autores como Marx (1983), Fernandes (1994), Gentili (1998), Gajardo (1999), Frigotto (1999), Krawczyk, Campos e Haddad (2000), Casassus (2000), Montãno (2005), Lombardi, Jacomeli e Silva (2005), Peroni e Adrião (2005), Coutinho (2008), Peroni (2008), Harvey, (2008), Oliveira e Rosar (2010), Ferreira (2011) e Cavalcanti (2011). O programa Gestão Nota 10 atende 545 escolas, dentre elas, 183 são do Ensino Médio, em 162 municípios maranhenses, contabilizando 242.990 alunos e 6.983 turmas. O desenvolvimento do programa dar-se-á mediante socialização do material de apoio fornecido pelo IAS em que constam dados como notas, frequência, presenças, evasão, distorções idade/séries, sendo 7 preenchidos por professores e diretores escolares. Os dados são tabulados mensalmente em formulários prontos disponibilizados pelo IAS como ferramenta de acompanhamento dos indicadores da escola. Esse material é enviado para a Secretaria de Educação (SEDUC) que, por sua vez, registra os dados no SIASI (Sistema Airton Senna de Informação) para análise e avaliação do IAS. Posteriormente esse material retorna à equipe da SEDUC com indicações de melhorias quanto ao planejamento das metas para os anos subsequentes. O Programa Gestão Nota 10 é um exemplo de deslocamento do foco do problema da gestão educacional para ações empreendidas por instituições do Terceiro Setor, com o repasse de recursos públicos para a iniciativa privada.

Submitted by Renata Lopes (renatasil82@gmail.com) on 2017-05-12T18:09:00Z No. of bitstreams: 1 sueanneoliveiraevangelista.pdf: 1524535 bytes, checksum: e37e0577ddbff0348e5cef27fd89b916 (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2017-05-17T15:49:51Z (GMT) No. of bitstreams: 1 sueanneoliveiraevangelista.pdf: 1524535 bytes, checksum: e37e0577ddbff0348e5cef27fd89b916 (MD5) / Made available in DSpace on 2017-05-17T15:49:51Z (GMT). No. of bitstreams: 1 sueanneoliveiraevangelista.pdf: 1524535 bytes, checksum: e37e0577ddbff0348e5cef27fd89b916 (MD5) Previous issue date: 2016-11-24 / A presente dissertação tem como objetivo analisar o suporte oferecido pela Coordenadoria Adjunta Pedagógica de Ensino Fundamental II/CDE 3 às escolas sob sua responsabilidade, especificamente acerca da Recuperação Paralela. O interesse pela temática surgiu a partir do monitoramento do rendimento escolar dos alunos, no qual se constatou flutuações nos índices de reprovação nas avaliações internas, principalmente nas disciplinas de Língua Portuguesa e Matemática do 7º ano, configurando dificuldades de ensino e aprendizagem desses alunos. Para alcançar o objetivo proposto, foi utilizada como metodologia a abordagem qualitativa por meio de um estudo de caso. Os atores investigados na coleta de dados foram os supervisores pedagógicos, gestores, pedagogos, professores de Língua Portuguesa e Matemática, pais e alunos, tendo-se como instrumentos de coleta de dados entrevistas e questionários. Para dar subsídios teóricos ao estudo, valeu-se dos aportes de Ribeiro (1991), Quagliato (2000), Yacovenco (2011), dentre outros autores que versam sobre a Recuperação Paralela, seus limites e possibilidades de efetivação. Os resultados da pesquisa apontam divergências na concepção de Recuperação Paralela entre os sujeitos investigados; a falta de sistematização da prática dessa recuperação; e a fragilidade do suporte oferecido pela CAP EF II/ CDE 3 a esse respeito. Com a finalidade de contribuir para a efetividade da Recuperação Paralela nas escolas, propôs-se um plano de Ação Educacional (PAE) que apresenta ações consideradas viáveis de execução, nos âmbitos da SEDUC/AM; da CAP EF II/ CDE 3 e das escolas. O objetivo é a melhoria da prática Recuperação Paralela e, consequentemente, a melhoria da qualidade da educação oferecida nas escolas de EF II da CDE 3. / This thesis aims to analyze the support provided by Teaching Assistant Coordinator of Elementary Education II / CDE 3, the schools under its responsibility, specifically about the parallel recovery. The interest in the this subject come from the monitoring of school’s performance of pupils, where they found diferences in failure rates of the internal evaluations, mainly Portuguese and Math from 7th year, setting difficulties in the learning and teaching of these students. To achieve the proposed objective, the methodology was used as a qualitative approach from that case. The actors investigated in the data collection were educational supervisors, education managers, pedagocical manager, Portuguese and math teachers, parents and students, having as collection instruments, interviews and questionnaires. To give theoretical support to study, used thoeries of Ribeiro (1991), Quagliato (2000), Yacovenco (2011), among other authors who deal with the Recovery Parallel, its limits and effective possibilities. The survey results show differences in the meaning of parallel recovery of the subjects investigated, the lack of systematic practice of PR in schools, and the fragility of the support offered by CAP EF II / CDE 3 in this regard. In order to contribute to the effectiveness of parallel recovery in the schools, proposed three Educational Action Plans (EAPs) that bring actions considered feasible to be implemented in areas of SEDUC / AM, the CAP EF II / CDE 3 and schools in order to improve the practice of parallel recovery, and consequently improving the quality of education offered in secundaries schools of CDE 3.

Creating the proposition of the specific database of the hazardous chemical substances for the necessity the integrated rescue system of the Czech Republic. The basic properties of the hazardous chemical substances. The integrated rescue system and its components. The brief view of the selected databases from CR and abroad concerning the hazardous chemical substances. The proposed structure, content and range of the possible communal database of the hazardous chemical substances on the basis of the necessities and the requirements the particular components of the integrated rescue system and possibilities of the utilization.

Introduce grauation work contains the detail characteristic of the marking of material elements incoming to store and work out from store. The main part of the work is aimed to shortening working time during material entry and work out from store. On ground ride out analyse has been suggested optimal soluti-on implementation marking of material elements into production company. Optimal type barcode has been designed and time schedule to implementation marking of material elements has been described. The technic-economical analysis proposed solution SAP console describing type and price component need to implementation this solution.

La presente investigación tuvo como objetivo general encontrar la relación entre las variables clima organizacional y satisfacción con la vida en docentes de colegios de Lima Metropolitana, además de comparar dicha relación según el tipo de gestión educativa (pública y privada). La muestra, estuvo conformada por 146 docentes de nivel primaria y secundaria. La información se obtuvo con la aplicación de los cuestionarios de Clima Organizacional de los autores George Litwin y Robert Stringer, validada por Vicuña en Lima (2006); que mide dimensiones del clima organizacional y, para medir la satisfacción con la vida, se usó la escala de satisfacción con la vida de Diener Emmons, Larsen & Griffin. Los instrumentos pasaron por una prueba piloto, la cual se realizó con 30 profesores de Lima Metropolitana. Por otro lado, los resultados mostraron que existe una diferencia entre las dimensiones de recompensa y satisfacción del clima organizacional con relación a los docentes de colegios públicos y privados. Además, respecto a los colegios privados se observó que las dimensiones de recompensa, relaciones, estándares y conflicto del instrumento para medir el clima laboral tienen una mayor correlación con la satisfacción con la vida a comparación de los colegios públicos.  En cuanto a los colegios estatales, las dimensiones del clima organizacional que se correlacionan más alto con la satisfacción con la vida a comparación del colegio privado son responsabilidad, desafío y cooperación. / This investigation have the general objective of find the relation of the climate organizational and the satisfaction with the live of teachers of Lima Metropolitan. Also, compare this relation with the educative management (in publics schools and private schools) The sample was conformed of 146 teachers of primary and secundary level. The information it was obtained with the application of the questionnaires of organizational climate of George Litwin and Robert Stringer, validated for Vicuña in Lima (2006); of evalue dimensions of organizational climate and, for evaluate the satisfaction with the life, it was used the scale of satisfacción with the life of Diener Emmons, Larsen & Griffin. The Instruments went through a pilot test, which was carried out with 30 teachers from Lima Metropolitan. On the other hand, the results showed the existence a difference between the dimensions of reward and satisfaction with the life in the teachers of public and private colleges. At the same time in relation of the private’s colleges, found relation of the dimensions of reward, relations, standards and conflict have a strong correlation with satisfaction with live comparison of the public’s college. In relation with the public’s colleges, the dimensions of organizational climate have a strong correlation with the relation with the live in comparison of private’s colleges are responsibility, challenge and cooperation. / Tesis

El presente trabajo de investigación realizó un análisis sobre una serie de infografías digitales de los medios digitales El Comercio y La República que tiene relación con la deflagración de gas en Villa el Salvador. Para lograr este estudio se ha tomado como referencia a distintos autores reconocidos que han trabajado con anterioridad a la infografía en diferentes materias. El propósito de este trabajo es demostrar la importancia de la infografía digital como recurso alternativo visual en productos periodístico o como producto individual. Es así que las siguientes generaciones podrán investigar más sobre la infografía como producto periodístico. De la misma manera, buscamos que otros comunicadores puedan interesarse en el desarrollo de la infografía digital en el panorama informativo peruano. / The present research paper carried out an analysis on a series of digital infographics of the digital media El Comercio and La República that is related to the gas deflagration in Villa el Salvador. To achieve this study, reference has been made to different recognized authors who have previously worked on infographics in different subjects. The purpose of this paper is to demonstrate the importance of digital infographics as an alternative visual resource in journalistic products or as an individual product. Thus, the next generations will be able to investigate more about infographics as a journalistic product. In the same way, we look for other communicators to be interested in the development of digital infographics in the Peruvian news landscape. / Trabajo de investigación