This article examines the Internet software design technology using Lotus Notes. Current method is based on architecture decomposition in to separate program logics, data, user interface and graphics layers. The practical value of these methods is revealed – increased performance and product support simplicity.

Thesis (Ph. D.)--University of Washington, 2000. / Vita. Includes bibliographical references (leaves 221-229).

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.

CoordenaÃÃo de AperfeÃoamento de Pessoal de NÃvel Superior / Nossa tese se centra na necessidade de rediscutirmos as visÃes clÃssicas em torno das cadeias referenciais, na LinguÃstica Textual, de tal modo a propormos a noÃÃo de redes referenciais, mais compatÃvel com os pressupostos sociocognitivo-discursivos, na Ãrea de estudos da referenciaÃÃo, de maneira a atender aos parÃmetros do gÃnero textual e à construÃÃo das recategorizaÃÃes (progressÃes referenciais) aplicadas à nota jornalÃstica. No que tange aos gÃneros, apoiamo-nos, teoricamente, em Figueiredo (2003), autora que propÃe os modelos de padrÃes retÃrico-composicionais dos subgÃneros das notas jornalÃsticas: nota noticiosa, nota comentÃrio e nota comentÃrio relatado, as quais consideramos como nota noticiosa e nota opinativa e relacionamos ao funcionamento das categorias de redes referenciais nesses subgÃneros, prototipicamente. No que concerne à observaÃÃo da interveniÃncia das relaÃÃes entre os referentes nas recategorizaÃÃes, temos como aporte teÃrico os trabalhos de Cavalcante, CustÃdio Filho e Brito (2014), que tratam dos processos sociocognitivos de referenciaÃÃo, bem como de CustÃdio Filho (2011), que sugere o esquema das etapas de (re) elaboraÃÃo por que passam textualmente os referentes, e, ainda, de Cavalcante e Brito (2014), autoras proponentes do quadro de funÃÃes da construÃÃo referencial. Com isso, analisamos um total de quarenta (40) exemplares de notas jornalÃsticas on-line (vinte (20) noticiosas e vinte (20) opinativas), vindo a confirmar certa regularidade entre elementos composicionais dos subgÃneros e a construÃÃo de determinadas redes referenciais, de forma a atenderem Ãs diversas funÃÃes na estruturaÃÃo genÃrica, fornecendo, com isso, variadas informaÃÃes a acarretarem mudanÃas (recategorizaÃÃes) que acrescentam, confirmam, ou atà desconfirmam dados sobre os referentes, todos discursivamente interligados. Tais redes assim se organizam em uma complexa rede de interaÃÃes, construindo-se de diversos modos, explÃcitos ou nÃo, em prol de fatos noticiados, ou comentados de modo central, nesses textos. / Our thesis focuses on the need to rediscuss the classical views around referential chains in Text Linguistics, to propose the notion of referential networks, more compatible with sociocognitive-discursive presuppositions, in reference studies, so to consider the parameters of the textual genre and the construction of recategorisations (referential progressions) applied to the newspaper note. Regarding the genres, we theoretically have support in Figueiredo (2003), author who proposes the models of rhetorical-compositional patterns of the subgenres of newspaper notes: news note, comment note and reported comment note, which we adapt as news note and opinative note and relate to the operation of the reference network categories in these subgenres, prototypically. As regards the observation of the interrelation between referents in recategorization, we have as theoretical contribution the works of Cavalcante, CustÃdio Filho and Brito (2014), which deal with the sociocognitive processes of reference, as well as CustÃdio Filho (2011), which suggests the schematic of the stages of (re) elaboration by which the referents textually pass, and also, by Cavalcante and Brito (2014), proposing authors of the frame of functions of the referential construction. Thus, we analyzed a total of forty (40) copies of online newspaper notes (twenty (20) news notes and twenty (20) opinative notes), in order to confirm a certain regularity between compositional elements of the subgenres and the construction of certain reference networks, in order to attend to the various functions in the generic structuring, thus providing a variety of information that entails changes (recategorizations) by adding and confirming, or even disconfirming data on the referents, all discursively interconnected. Such networks are thus organized in a complex network of interactions, constructed in various ways, explicit or not, in favor of central facts reported, or commented in these texts.

The aim of thesis is the recognition of the symbols in musical notation. Functions are implemented searching for a template in the image.

Background: Investors does seldom use the information provided within the notes when making investment decisions even though it is evident that notes impact the organisations share price. The reason is unclear, though hypothetically it is possible that the unawareness of potential advantages and disadvantages might be the problem. Thus, this report will aim to increase the investors and other stakeholders’ knowledge by measuring the Attention to Detail in organisations notes. Attention to Detail is in this report a measure proclaimed to align with the conservative accounting which then will measure the degree of detail the organisations’ display. Purpose: The purpose is to develop a measurement for ‘Attention to Detail’ and thereafter try to investigate what explains the Attention to Detail within the notes. Thus, the research question is stated as follows: What organisational factors impact companies’ Attention to Detail in their notes? Method: This report applies a deductive and positivistic approach where accounting theories are used to formulate hypothesises. The theories used are PAT/Agency Theory which participated in constructing two hypothesises regarding variable compensation and financial leverage, the Upper Echelon Theory that contributed to establishing a hypothesis concerning women in top position and the Institutional Theory that sympathised in the creation of industry differences hypothesis. A qualitative approach was conducted where data from a total of 175 firms was collected from their 2019 annual reports. To be able to investigate if the hypothesises established had any significant relationships with Attention to Detail, a Pearson correlation and Regression analysis was created.  Conclusion: It was found that financial leverage and different industrial sectors had a positive relationship towards Attention to Detail. It could also be concluded that the Institutional Theory had an explanatory power over the outcome of all the hypotheses and therefore is the most prominent accounting theory to explain the application of detail, in this study.

No description available.

Stoney Burns (Brent LaSalle Stein) edited and published Dallas Notes, a Dallas, Texas, underground newspaper, from November 1967 through September 1970. This thesis considers whether Burns was the unifying figure in the Dallas counterculture.

<p>Validerat; 20101217 (root)</p>

This work describes the rationalization process in Lotus Notes in a company that provides complete support for Lotus Notes Product for a large international company. It describes three level support and also deals with the rationalization process between the first level of support (customer service) and second level support (Lotus Notes administration). Finally, describes how to create – programming the agents in the Lotus Notes team for the second level, which will help to speed up and improve the services provided by this team.