Magistro darbas nagrinėja vekselių civilinės apyvartos Lietuvoje teisinius aspektus. Darbe įvedama į problemos kontekstą pateikiant trumpą istorinę apžvalgą apie vekselius ir jų naudojimą Lietuvoje, užbaigiant prisijungimu prie 1930 m. Ženevos konvencijos dėl Vieningo įsakomųjų ir paprastųjų vekselių įstatymo ir atnaujinto Įsakomųjų ir paprastųjų vekselių įstatymo bei poįstatyminių aktų priėmimu. Toliau aprašoma vekselio, kaip abstraktaus vienašalio sandorio prigimtis, tipinė vekselių apyvarta, nagrinėjamas vekselių atskyrimas nuo kitų panašias savybes turinčių instrumentų. Probleminėje darbo dalyje nagrinėjamos teorinės ir praktinės vekselių apyvartoje kylančios problemos, atsižvelgiant į įstatyminį reguliavimą, teisės doktriną bei teismų praktiką. Pradedama nuo vekselio formos problemų, vekselį išrašiusio subjekto trūkumų, ydingai (su trūkumais) atliktais įrašais vekselyje, išnagrinėjama įsakomojo vekselio galia mokėtojui. Toliau aptariamas vekselių su pasibaigusiu vienu iš terminų statusas, vekselio ir jo aptarnaujamo sandorio tarpusavio ryšys, dvigubo apmokėjimo (pagal vekselį ir pagal aptarnaujamo sandorio dokumentus) problema, išieškojimo pagal vekselį problemos. Darbas baigiamas įstatymo projekto, siūlančio atsisakyti užprotestuotų vekselių registro, kaip mažai naudingo, analize, ir argumentais paremtu pasiūlymu išplėsti tokį registrą iki neapmokėtų (pagal kuriuos išduoti vykdomieji įrašai) ir užprotestuotų vekselį registro, siekiant padidinti jo naudingumą. Darbe... [toliau žr. visą tekstą] / Vilnius University Master of Law thesis paper „Legal issues of using bills of exchange and promissory notes in civil circulation“ This Master of Law thesis paper is denoted to current legal issues of using bills of exchange and promissory notes in civil circulation. Paper starts with setting the context of the regulation for the bills of exchange and promissory notes, starting with short history and finishing with current laws – accession of Lithuania to the 1930 Geneva Convention providing a Uniform Law for Bills of Exchange and Promissory Notes and subsequent harmonization of the local Law for Bills of Exchange and Promissory Notes, following with supporting bylaws. Next is described the origin of bills of exchange and promissory notes as an stand-alone unilateral contract, typical civil circulation of bills of exchange and promissory notes, differences from the similar legal and financial instruments. In the main part of the thesis paper the theoretical and practical issues of the civil circulation of the bills of exchange and promissory notes are examined, according to statute law, academic papers and court ruling precedents. Starting points are issues with a form of bills of exchange and promissory notes, deficiencies of the subject of bills of exchange and promissory notes, deficiencies in the written clauses on the bills of exchange and promissory notes, and then the power of the bill of exchange (called “unconditional order to pay” in the Lithuanian language) to the... [to full text]

Magistro darbas nagrinėja vekselių civilinės apyvartos Lietuvoje teisinius aspektus. Darbe įvedama į problemos kontekstą pateikiant trumpą istorinę apžvalgą apie vekselius ir jų naudojimą Lietuvoje, užbaigiant prisijungimu prie 1930 m. Ženevos konvencijos dėl Vieningo įsakomųjų ir paprastųjų vekselių įstatymo ir atnaujinto Įsakomųjų ir paprastųjų vekselių įstatymo bei poįstatyminių aktų priėmimu. Toliau aprašoma vekselio, kaip abstraktaus vienašalio sandorio prigimtis, tipinė vekselių apyvarta, nagrinėjamas vekselių atskyrimas nuo kitų panašias savybes turinčių instrumentų. Probleminėje darbo dalyje nagrinėjamos teorinės ir praktinės vekselių apyvartoje kylančios problemos, atsižvelgiant į įstatyminį reguliavimą, teisės doktriną bei teismų praktiką. Pradedama nuo vekselio formos problemų, vekselį išrašiusio subjekto trūkumų, ydingai (su trūkumais) atliktais įrašais vekselyje, išnagrinėjama įsakomojo vekselio galia mokėtojui. Toliau aptariamas vekselių su pasibaigusiu vienu iš terminų statusas, vekselio ir jo aptarnaujamo sandorio tarpusavio ryšys, dvigubo apmokėjimo (pagal vekselį ir pagal aptarnaujamo sandorio dokumentus) problema, išieškojimo pagal vekselį problemos. Darbas baigiamas įstatymo projekto, siūlančio atsisakyti užprotestuotų vekselių registro, kaip mažai naudingo, analize, ir argumentais paremtu pasiūlymu išplėsti tokį registrą iki neapmokėtų (pagal kuriuos išduoti vykdomieji įrašai) ir užprotestuotų vekselį registro, siekiant padidinti jo naudingumą. Darbe... [toliau žr. visą tekstą] / Vilnius University Master of Law thesis paper „Legal issues of using bills of exchange and promissory notes in civil circulation“ This Master of Law thesis paper is denoted to current legal issues of using bills of exchange and promissory notes in civil circulation. Paper starts with setting the context of the regulation for the bills of exchange and promissory notes, starting with short history and finishing with current laws – accession of Lithuania to the 1930 Geneva Convention providing a Uniform Law for Bills of Exchange and Promissory Notes and subsequent harmonization of the local Law for Bills of Exchange and Promissory Notes, following with supporting bylaws. Next is described the origin of bills of exchange and promissory notes as an stand-alone unilateral contract, typical civil circulation of bills of exchange and promissory notes, differences from the similar legal and financial instruments. In the main part of the thesis paper the theoretical and practical issues of the civil circulation of the bills of exchange and promissory notes are examined, according to statute law, academic papers and court ruling precedents. Starting points are issues with a form of bills of exchange and promissory notes, deficiencies of the subject of bills of exchange and promissory notes, deficiencies in the written clauses on the bills of exchange and promissory notes, and then the power of the bill of exchange (called “unconditional order to pay” in the Lithuanian language) to the... [to full text]

Psychologists have examined the effects of numerous variables on classroom performance, but little research exists to demonstrate how specific teaching techniques, specifically the provision of printed presentation notes (such as presentation slides), affects student perception of responsibility. This study sought to discover the impact that providing presentation slides for use during lecture would have on students’ performance, as well as their perceptions of personal responsibility. In order to determine the effects of provided presentation notes on performance and perceived responsibility, this study examined the self-efficacy and locus of control of students assigned to either take their own notes or to use provided presentation materials in addition to their own notes, should they choose to take notes of their own. It was expected that the participants in the notesprovided condition would score better on the exam, and feel more responsible for their learning and performance, than those in the no-notes-provided condition. Additionally, the provision of notes was expected to have a greater positive effect on performance in those students with an external locus of control and/or low academic self-efficacy. It was also expected that students provided with printed notes would take better notes than those who were not provided with the printed notes. The results showed that neither performance nor responsibility were affected by condition. However, higher academic self-efficacy had a positive impact on exam score. Additionally, higher academic self-efficacy and a more internal locus of control were positively correlated with personal responsibility for learning and performance. The provision of printed presentation material did not have a direct effect on note quality, but did correlate negatively with the number of questions left blank on the exam. In addition, the number of questions left blank on the exam was negatively correlated with exam score. These results suggest that providing students with printed presentation materials may lead to fewer skipped exam questions and, potentially, better academic performance.

Dada sua origem no code law, a Contabilidade brasileira era baseada em regras e muito influenciada pelas normas fiscais. Com a adoção das IFRS, esperava-se que essa Contabilidade se aproximasse mais da essência econômica. Contudo, é possível encontrar estudos que apontam para o fato de existirem evidências da permanência da utilização de certos aspectos da Contabilidade anterior. Ao mesmo tempo, com a adoção das normas internacionais, a depreciação acabou ganhando uma importância maior devido ao fato de que agora as empresas têm maior liberdade para definir seus valores. Dessa forma, o principal objetivo deste estudo foi analisar a evolução da apresentação, nas demonstrações financeiras anuais, das informações referentes à depreciação dos ativos imobilizados no Brasil. Para isso, por meio de Análise de Conteúdo, foram analisadas as demonstrações financeiras padronizadas das maiores companhias abertas listadas na BM&FBOVESPA, que possuíam ativos imobilizados e/ou despesas de depreciação de 2006 a 2012. A amostra final contou com 74 empresas - ou seja, 518 observações - e o período foi divido em três: antes, durante e depois da adoção das IFRS. Os resultados mostraram que o nível de utilização das taxas fiscais era, de maneira geral, muito maior antes da adoção das novas normas. Por outro lado, ainda que existisse um ambiente mais propício para utilização dessas taxas, antes da adoção algumas empresas já utilizavam outras taxas nesse período. Verificou-se que, após a adoção, passou-se a utilizar com mais frequência o método das taxas médias e que as empresas que utilizaram intervalos de taxas para alguns ativos foram sempre as mesmas. Ademais, com o passar dos anos, as taxas de depreciação quase não se alteraram em todos os grupos de ativos imobilizados analisados. Mas, após a adoção das normas internacionais e em especial para o exercício de 2010, as empresas aumentaram o nível de revisão. Contudo, em 2011 e 2012 houve uma nova queda desse nível para todos os imobilizados estudados. Algumas empresas, 2,51% da amostra estudada, não apresentaram a metodologia de cálculo antes, durante e depois da adoção das normas internacionais. Da mesma forma, as informações sobre depreciação acumulada e despesa de depreciação por classe de imobilizado não foram apresentadas por algumas empresas (14,48% e 57,92%, respectivamente), mesmo com a exigência do CPC 27. E por fim, constatou-se que, antes das IFRS, a depreciação acumulada era apresentada no cálculo do valor líquido do imobilizado; e após, passou a ser apresentada na composição do saldo do mesmo, junto à depreciação do período. Conclui-se que as Notas Explicativas sofreram mudanças consideráveis, principalmente após a adoção das IFRS, mas ainda permanecem muitos resquícios da cultura anterior, desde a utilização das taxas fiscais, passando pelo baixo nível de revisão das taxas, até a não apresentação de informações obrigatórias sobre depreciação. Dessa forma, afirma-se que muitas empresas ainda precisam se adequar completamente às novas normas no que tange depreciação, disponibilizando mais informações para os usuários, pois somente assim eles poderão utilizá-las para suas tomadas de decisão sobre investimento. / Given its origins in the code law, the Brazilian Accounting was rules-based and much influenced by tax rules. With the adoption of the IFRS, it was expected that the Accounting would get closer to its economic essence. However, it is possible to find studies that point to the existence of evidences of the permanence of the use of certain aspects of the previous Accounting. At the same time, with the adoption of the international rules, depreciation has gotten a greater importance given the fact that nowadays the companies have greater freedom to define its values. Therefore, the main goal of this study was to analyze the evolution of the presentation, in the annual financial statements, of the information about the depreciation of property, plant and equipment in Brazil. To do so, it was analyzed through Content Analysis the standard financial statements of the biggest public companies listed in BM&FBOVESPA that had property, plant or equipment and/or depreciation expenses from 2006 to 2012. The final sample had 74 companies - i.e., 518 observations - and the period was divided in three: before, during and after the adoption of the IFRS. The results have shown that the tax rates levels of use were, in general, bigger before the adoption of the new rules. On the other hand, even though the environment before the adoption was more favorable to the use of these tax rates, some companies already used other rates in this period. It was verified that after the adoption, the average rates began to be used and the companies that used rates intervals to some assets were always the same ones. Thus, over the years, the depreciation rates almost did not change in all the analyzed assets groups. But, after the adoption and especially in 2010, the companies have increased this level of revision. However, in 2011 and 2012 there was a new decrease in this level to every analyzed asset. Some companies, 2.51% of the studied sample, did not present the calculation method before, during and after the adoption of the international rules. Similarly, some companies did not present the information about accumulated depreciation and depreciation expenses by class of property, plants and equipment (14.48% and 57.92%, respectively), even with the requirement of the CPC 27. Finally, before the IFRS, the accumulated depreciation was presented in the calculus of the net value of property, plants and equipment; and after, it began to be presented inside the reconciliation of the carrying amount, along with the depreciation. It is possible to conclude that the Notes have suffered considerable changes, especially after the adoption of the IFRS, but residues of the previous culture remain, since the use of tax rates, through the low level of rates revision, until the non-presentation of mandatory information. Therefore, it is possible to assert that many companies still have to completely adequate themselves to the new rules regarding to depreciation, by providing more information to the users, because only after that they will be capable of using it for their investment decision making.

Este trabalho investiga os efeitos da OCPC07 na legibilidade e no tamanho das notas explicativas divulgadas por empresas de capital aberto. Como objetivo complementar, buscou-se entender qual o conjunto de características das empresas determinam o grau de legibilidade e o comprimento de suas notas explicativas. Foi coletada uma amostra de 163 empresas de capital aberto com dados para os anos de 2013, 2014, 2015, 2016 e 2017. Como proxy para medir a complexidade dos textos foram utilizados o Flesch Index e o logaritmo natural número de palavras dos textos presentes nas notas explicativas. Para testar os efeitos da OCPC07 nos aspectos formais das divulgações de Instrumentos Financeiros e Gestão de Riscos foi realizado um teste de média para verificar se a diferença entre as médias das proxies de complexidade é significativa nos períodos pré e pós-divulgação da norma. Para encontrar os fatores que influenciam o tamanho e a legibilidade das notas explicativas utilizou-se uma técnica exploratória (Análise de Correspondência) e uma técnica confirmatória (Dados em Painel) com o objetivo de medir a relação entre as proxies de complexidade e os possíveis influenciadores. Os resultados encontrados mostram que a legibilidade das notas explicativas não mudou desde 2013 até 2017. A diferença de médias do Flesch Index mostrou-se não significativa. Por outro lado, o tamanho das notas explicativas diminuiu no período estudado de modo que a diferença de médias do número de palavras mostrou-se significativa. O teste de associação mostrou que empresas com melhor performance estão associadas a notas explicativas mais legíveis, porém mais longas. A técnica de dados em painel mostrou relação estatisticamente significante e positiva entre o setor de atuação da empresa e legibilidade das notas explicativas. O porte da empresa, o fato de serem auditadas por grandes firmas, emitirem ou não ADR e a performance no período também apresentaram relação estatisticamente significativa e positiva com o tamanho das notas explicativas divulgadas. Este trabalho contribui para a literatura nacional ao demonstrar que os esforços por parte de órgãos reguladores e agentes de mercado em busca de melhor qualidade nas divulgações contábil-financeiras estão surtindo algum efeito na elaboração das notas explicativas. / This paper investigates the effects of OCPC07 on the readability and length of explanatory notes issued by publicly traded companies. As a complementary objective, we sought to understand which set of characteristics of the companies determine the degree of legibility and the length of its explanatory notes. A sample of 163 publicly traded companies with data for the years 2013, 2014, 2015, 2016 and 2017 was collected. As a proxy for measuring the complexity of the texts were used the Flesch Index and the natural logarithm number of words in the texts of explanatory notes. To test the effects of OCPC07 on Financial Instruments and Risk Management on formal aspects of disclosures, a mean test was performed to verify if the difference between the means of the complexity proxies is significant in the pre- and post-disclosure periods of the guidance. To find the factors that impact the readability and length of the explanatory notes, an exploratory technique (Correspondence Analysis) and a confirmatory technique (Panel Data) were used to measure the relationship between complexity proxies and possible determinants factors. The results show that the readability of the explanatory notes did not change from 2013 to 2017. The difference in means of the Flesch Index was not significant. On the other hand, the size of the explanatory notes decreased during the studied period, so that the mean difference in the number of words was significant. The association test showed that companies with better performance are associated with more legible but longer explanatory notes. The panel data technique showed a statistically significant and positive relationship between the company\'s sector of activity and readability of the explanatory notes. The size of the company, the fact that large firms audited them, whether or not they issued ADR and the performance in the period also showed a statistically significant and positive relationship with the size of the explanatory notes disclosed. This work contributes to the national literature by demonstrating that efforts by regulatory agencies and market agents seeking better quality in accounting and financial disclosures are having some effect in the preparation of explanatory notes.

<p>One of the aims of this report has been to make an inventory of the building trade market to see which document handling systems that are available. The secondary aim was to document the users´ demands on the systems and other demands such as quality assurance. After this, the document handling systems Byggnet and Lotus Notes, which are rather complex systems, have been analysed. Finally a recommendation has been made. </p><p>In the inventory of the marketthe internet has been used because it is there the latest information can be found. This because document handling systems are rather new and there are therefore no other literature written yet. To get the users´ demands on the systems several interviews have been made. </p><p>The result of the inventory is that there are six different document handling systems available today. And the recommendation is that Byggnet is an appropriate system to use.</p>

This thesis analyzes James Baldwin's essays as a method for understanding racial identity and authenticity. By using Vetta Sanders-Thompson's racial identification parameters, I suggest that Baldwin's struggle with his identity as a black American is crucial to deposing the idea of a monolithic black experience, which opens up new ways of analyzing African American literature.

Le but de ce mémoire est d’en savoir plus sur l’utilisation des TICE dans 3 lycées suédois et plus précisément dans les cours de langues étrangères comme le français et l’espagnol. Quelques uns des objectifs de cette étude ont été les suivants : faire des recherches sur les attitudes des professeurs et des élèves envers les TICE, connaître le temps que les élèves leur consacrent en classe et s’ils pensent que ce temps suffit. Mon travail a également essayé de savoir si les élèves éprouvent des soucis de santé liés aux TICE et si les professeurs ont remarqué une amélioration des notes en les utilisant. Des questions concernant la formation des professeurs et leurs avis sur les manuels digitaux ont également été abordées. Pour conduire mon étude j’ai mené des enquêtes auprès de 3 professeures et de 27 élèves. J’ai fait aussi des observations aux lycées et des interviews avec les professeures. Les résultats des enquêtes sont présentés par des figures et leur analyse a été comparée aux principes exprimés dans les recherches antérieures de mon mémoire. L’étude montre que les TICE sont encore absents dans les cours de langues mais cela ne semble pas déranger les élèves, car selon les enquêtes ils semblent assez satisfaits avec leur enseignement. Les professeures dans mon étude pensent que les TICE en général sont un bon outil à utiliser et selon les résultats, ce qui pourrait les empêcher de les utiliser plus souvent est le manque de temps, d’intérêt ou de connaissances techniques. Quelques soucis de santé ont été en fait observés dans les informations rassemblées avec les enquêtes. Quant au sujet des notes les professeures n’ont pas pu s’exprimer avec sûreté. Il y a eu des opinions divergentes entre elles et cela a rendu difficile d’arriver à un consensus. Finalement, les professeures interviewées ont admis avoir eu accès à une formation pour pouvoir utiliser la nouvelle technique. / The purpose of this paper is to know more about the use of ICT in 3 Swedish schools and more precisely in the foreign language courses like French and Spanish. Some of the objectives of this study were the following: research on the attitudes of teachers and students towards ICT, to find out about the time that students spend using ICT during language classes and if they think this time is sufficient. In my research I have also tried to find out if students are experiencing health problems related to ICT and whether teachers have noticed an improvement in the marks by using the new technology. Questions regarding the training of teachers and their views on digital textbooks were also discussed. To collect the information needed I conducted surveys of three teachers and 27 students. I also made observations in schools and interviews with the teachers. The survey results are presented in figures and their analysis was compared to the theories expressed at the beginning of my paper. The study shows that ICT are still lacking in language classes but it does not seem to bother the students because according to surveys they seem quite happy with their education. The teachers in my study believe that ICT in general are a good tool to use and according to the results obtained in the questionnaires what could stop them from using ICT more often in class is the lack of time, interest or technical knowledge. Some health problems were in fact observed in the information gathered with surveys. When it comes to the improvement of the marks the teachers could not speak with certainty. There were differing opinions among them and this made it difficult to reach a consensus. Finally, the teachers interviewed admitted having had access to proper training to use the new technique.

One of the aims of this report has been to make an inventory of the building trade market to see which document handling systems that are available. The secondary aim was to document the users´ demands on the systems and other demands such as quality assurance. After this, the document handling systems Byggnet and Lotus Notes, which are rather complex systems, have been analysed. Finally a recommendation has been made. In the inventory of the marketthe internet has been used because it is there the latest information can be found. This because document handling systems are rather new and there are therefore no other literature written yet. To get the users´ demands on the systems several interviews have been made. The result of the inventory is that there are six different document handling systems available today. And the recommendation is that Byggnet is an appropriate system to use.

<p>In this project relational and Lotus Notes database technology are evaluated with regard to their suitability in providing computer-based support in plant breeding in general and specifically in the production of doubled haploids. The two developed databases are compared based on a set of requirements produced together with the DH-group which is the main users of the databases. The results indicate that both Lotus Notes and the relational databases are able to fulfil all needs documented in this project, although both systems have their limitations. An often expressed opinion is that it is difficult to combine biology and databases. The experience gained in this project however suggests that it does not need to be the case in instances where data is not as complicated as often discussed. Observations made during this project indicate that data warehousing with integrated data mining and OLAP tools are surprisingly similar to how the DH-group at Svalöf Weibull works and could be a suitable solution for the production of doubled haploids.</p>