In the first part of this essay, the author describes the regulatory regime governing the issuance of opinions by the Supervising Agency of the Government Procurement (OSCE) in Peru. In the second, there is a series of interpretative elements of the binding nature of opinions of OSCE that were provided by the legislature and that institution. The third is a review of the doctrinarian characteristics that defined the institution of the Administrative Advisory Service. And finally, in the fourth part, the author proposes an interpretation of the meaning and scope of the binding nature of opinions of OSCE, with focus on their application across the various stages of government procurement in Peru. / En la primera parte de este artículo se describe el régimen normativo que regula la emisión de opiniones por parte del Organismo Supervisor de las Contrataciones del Estado en el Perú. En la segunda, se recogen una serie de elementos interpretativos del carácter vinculante que el legislador nacional le ha dado a esas opiniones. La tercera hace una revisión de las características con que la doctrina define a la Función Administrativa Consultiva. Y en la cuarta, finalmente, se propone una interpretación del sentido y alcance del carácter vinculante de las opiniones, con especial énfasis en su aplicación durante las diversas etapasde la contratación pública en el Perú.

In South Africa, over-the-counter (OTC) bond options may be used in order to either hedge or speculate. However, since 2001, this market deteriorated significantly. The current research assessed the role of the local bond option market, reasons for the deterioration of the South African OTC bond option market, and how this bond option market could possibly be restored as a primary hedging instrument. The opinions of individuals operating in this market were obtained using a questionnaire. In the opinion of the respondents, wide bid–offer spreads, regulatory interferences and poor participation within this market caused market deterioration. The market could be restored as a hedging instrument if effective market integration exists, interbank trading regularly takes place, liquidity was enhanced, transparency increased and investor knowledge improved. Future research could focus on regulatory transformation, the types of derivatives used for hedging, and an assessment of appropriate continuous professional development interventions for investors. / Business Management / M. Com. (Business Management)

Name: Cooperation of family and school at the beginning of schooling Author: Dušková, T. Supervisor: Mgr. Kargerová, J., Ph.D. The diploma thesis is focused on the cooperation of family and school at the beginning of schooling. The theoretical part describes the school and the family as the institutions that have an irreplaceable position in a life of child. It offers a view into the history and its forms of cooperation and aims which were reached in compare with today's understanding of the child and childhood. It deals with 1989 and its events which influenced the politic, economic and pedagogic situation - the child is in the middle of the family a school attention. The education is innovated, reformatted and new laws together with some new school programmes are issued. The theoretical background is finished by a description of Začít spolu program, its brief characteristic and concrete forms of cooperation with families. The empiric part surveys the situation in an ordinary school and the school worked according to the Začít spolu program. It compares their elementary and secondary levels and it offers some recommendations for better family-school cooperation.

Submitted by WILSON BARBOSA ALVES null (wilsonbalves@hotmail.com) on 2016-08-25T03:43:09Z No. of bitstreams: 1 Dissertação Final.pdf: 3463973 bytes, checksum: b3c4228dc49d2a2d0dad169ed0abc8b8 (MD5) / Approved for entry into archive by Juliano Benedito Ferreira (julianoferreira@reitoria.unesp.br) on 2016-08-29T17:29:01Z (GMT) No. of bitstreams: 1 alves_wb_me_bauru.pdf: 3463973 bytes, checksum: b3c4228dc49d2a2d0dad169ed0abc8b8 (MD5) / Made available in DSpace on 2016-08-29T17:29:01Z (GMT). No. of bitstreams: 1 alves_wb_me_bauru.pdf: 3463973 bytes, checksum: b3c4228dc49d2a2d0dad169ed0abc8b8 (MD5) Previous issue date: 2016-08-04 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / A expansão econômica internacional gerada pela Revolução Industrial em países da Europa no século XIX apelava para uma mão de obra cada vez mais qualificada, gerando a necessidade de escolas e de um sistema educacional que atendessem aos interesses sociais nesse período. Os europeus realizavam experiências em educação utilizando como ponto de partida o ensino do desenho como forma de qualificação profissional para o desenvolvimento industrial de seus países. O Brasil, por sua vez, não era um país industrial, servia apenas aos interesses internacionais e como mercado consumidor de produtos industriais fabricados na Europa. Pensavam que o ponto de partida para superar essa realidade seria incentivar a educação industrial popular e romper com a crença de que as atividades manuais eram destinadas aos escravos, o que afastava os homens livres do trabalho manual. Desta forma, serão apresentadas nesta dissertação as primeiras iniciativas do ensino profissional criadas no século XIX com a finalidade de desenvolver uma política economicamente industrial por meio da instrução popular qualificada e igualitária, sendo o ensino do desenho o núcleo dessa instrução. Nesta perspectiva, serão expostas as iniciativas inovadoras do ilustre Rui Barbosa (jurista, político, diplomata, escritor, filólogo, tradutor e orador), que apontava, por meio de sua proposta da reforma do ensino primário, as vantagens que o conhecimento do desenho traria à nossa indústria, entre elas, a valorização das profissões industriais. E por fim, a pesquisa procura resgatar as iniciativas do ensino do desenho no Brasil no século XIX, a partir da hipótese de que houve duas correntes: uma baseada na filosofia do positivismo, encampada pelo Liceu de Artes e Ofícios de São Paulo, e a outra, no ensino intuitivo, seguida pela reforma do ensino primário de Rui Barbosa e pelo Liceu de Artes e Ofícios do Rio de Janeiro. Por meio de uma pesquisa bibliográfica sobre o Liceu de Artes e Ofícios do Rio de Janeiro e dos pareceres de Rui Barbosa, será possível investigar e analisar o conteúdo até então perdido em nossa história referente ao ensino do desenho, possibilitando um olhar mais crítico sobre as práticas pedagógicas de contraposição à filosofia positivista proposta pelo Liceu de Artes e Ofícios de São Paulo. / The international economic expansion prompted by the Industrial Revolution in European countries during the 19th century demanded an increasingly qualified workforce, generating the need for schools and an educational system that met the social interests of that period. Europeans carried out experiments in education using as a starting point the teaching of drawing as a form of professional qualification for the industrial development of their countries. Brazil, in turn, was not an industrial country. It only served to international interests and as a consumer market for industrial products made in Europe. They thought that the starting point to overcome this reality would encourage popular industrial education and deconstruct the belief that manual activities were for the slaves, which drove free men away from manual work. Hence, this study will present the first professional education initiatives created in the 19th century with the purpose of developing an economically industrial policy through qualified and egalitarian popular education, being the teaching of drawing the center of that education. From this perspective, this study will present the innovative initiatives of the notable Rui Barbosa (lawyer, politician, diplomat, writer, philologist, translator and speaker), who indicated, through his proposal of the Educational Reform in Elementary Schools, the advantages that the drawing knowledge would bring to our industry, among them, the valorization of industrial professions. And finally, the study aims to recover the origin of the teaching of drawing in Brazil from the hypothesis that there were two schools of thought: one based on positivism, followed by the School of Arts and Crafts of São Paulo, and the other, on the intuitive teaching, followed by the Educational Reform in Elementary Schools of Rui Barbosa and the School of Arts and Crafts of Rio de Janeiro. Through bibliographical research about the School of Arts and Crafts of Rio de Janeiro and the reasoned opinions of Rui Barbosa, it was possible to investigate and analyze the content once lost in time in our history up to now in relation to the teaching of drawing, enabling a more critical look at the pedagogical practices of opposition to the positivist philosophy proposed by the School of Arts and Crafts of São Paulo.

This thesis deals with the pastoral and social work in prison service. In the theoratical part I focus on European trends in prison service in some European countries and in the Czech Republic, on the mission and tasks of prison pastoral services, particularly the sense and practice of pastoral service in prison service. I outline all Churches working in prison pastoral service, the possibilities of their work in prison {--} mainly legislation. I describe the ecumenical process in prison service. The work also describes social work with people under custody or sentence, and finally the Code of Ethics of social workers in the Czech Republic. The practical part concerns the opinions and experience of chaplains working in prison pastoral care.

Social media is playing a significant role in our everyday life. New tools are emerging everyday and offer the users exciting opportunities. Not just ordinary people use social media.It became very popular among companies, politicians and government. But using social media does not guarantee one instant success and benefits. The right appliance of social media technologies can do wonders. Barack Obama brilliantly illustrated that during his presidential campaign in 2008.In 2012 social media technology was yet again at the heart of the Obama’s campaign. His challenger, Mitt Romney, also engaged digital technology into his campaigning process. However, the attention and participation Romney generated online was more humble compared to Obama, who yet again mastered the technology. This thesis studies the differences in social media use between the two campaigns and aims to find out how different use of social media can influence behavior and participation of the online audience. The study addresses the theory of communicative action, new social movements theory and agenda setting.

本研究旨在探究特殊教育學校圖書館的建置情況、館藏資源、特殊教育教師使用情形與滿意度情形。 本研究採用問卷調查法，將問卷分為兩大部分，第一部分為特殊教育學校圖書館之館藏資源建置情況，研究對象為全臺灣28所特殊學校圖書館負責人，問卷內容包含學校基本資料、組織人力、館藏資源與經費、營運管理情形、閱讀推動與利用教育及困難與需求，總計回收有效問卷24份；第二部分為特殊教育學校教師使用學校圖書館之情形與滿意度調查，研究對象為特殊學校國中部及高職部之正式特教老師，問卷內容包含教師個人基本資料、教師使用學校圖書館情形及其對於學校圖書館的滿意度，總計回收有效問卷458份。兩份問卷以電腦統計套裝軟體IBM SPSS 18.0中文版進行統計與分析，調查結果分別以次數分配、百分比、平均數、標準差、獨立樣本t檢定、以及單因子變異數分析等統計方法進行資料分析： 一、 特殊教育學校館藏資源情形：大部分的特殊學校館藏資源數量、新增率及館藏經費皆未達高中圖書館應有的標準，且大多沒有強制要求，亦沒有遵循固定的標準與規範。 二、 特殊教育學校圖書館之營運情形：大部分的特殊學校沒有專職的管理人員，多由設備組長或者學校職員兼任，採用電腦線上借閱方式，且有建置館藏目錄系統、訂定使用及借閱辦法，讀者服務中大部分都有提供流通借閱服務。 三、 特殊教育學校圖書館的困難與需求：大多數為圖書館管理人員人力不足，沒有固定的編制，而且通常缺乏相關專業知識，另外受限於特殊學生的障礙程度，較難進行閱讀推動與利用教育。 四、 特殊教育學校教師使用學校圖書館的情形：多數的教師每週使用學校圖書館的次數為0次，但一個月內，平均每週使用1~5次的頻率最高，在使用上遇到困難時也會傾向詢問圖書館工作人員，大部分的老師選擇偶爾帶領學生認識圖書館，不算是太普遍的教學活動，使用目的上則多與教學準備有關，包含到圖書館借還圖書、配合教學蒐集教學相關資料及準備教材。 五、 特殊教育學校教師使用學校圖書館的滿意度情形：特殊教育學校教師對學校圖書館的滿意度均在平均值3以上，滿意度題目中，滿意程度最高的以圖書資料的採購會徵詢教師的意見與需求、教師對學校圖書館人員提供的服務、圖書館的空間擺設、動線與採光為前三名，而對館藏的品質、數量與館藏目錄系統較不滿意；在滿意度差異分析的部分，最不滿意的族群分別為在年齡46-50歲，學校所屬區域在東部及擔任導師的特教老師有顯著不滿意的情形。 / The purpose of this study is to explore the situation of the construction of special education school library, the collection of resources, the use of special education teachers and satisfaction situation. In the present study, the questionnaire is divided into two parts. The first part is the collection of the resources of the special education school library. The research object is the head of the 28 special schools in Taiwan. The questionnaire contains the basic information of the school , The organization of human resources, collection of resources and funding, operational management, read and promote the use of education and difficulties and needs, the total recovery of 24 valid questionnaires; the second part of the special education school teachers use the school library situation and satisfaction survey, The contents of the questionnaire include teachers' personal basic information, teachers use the school library situation and their satisfaction with the school library, the total recovery of 458 valid questionnaires. Two questionnaires The two questionnaires were analyzed by computer statistical software IBM SPSS 18.0. The results were analyzed by statistical methods such as frequency distribution, percentage, mean, standard deviation, independent sample t test, and one-way analysis of variance,ANOVA. 1. The special education school collection of resources: most of the special school collection of resources, the new rate and collection of funds are not high school library should have the standard, and most do not have mandatory requirements, nor follow the fixed standards and norms. 2. The special education school library operation situation: most of the special schools do not have full-time management staff, more by the equipment team leader or school staff, the use of computer online borrowing, and the establishment of the collection directory system, Approach, most of the readers have to provide services through the circulation of borrowing services. 3. The difficulties and needs of the special education school library: the majority of the library management staff lack of manpower, there is no fixed system, and usually lack of relevant professional knowledge, and subject to the degree of special student obstacles, more difficult to read and promote Use education. 4. The special education school teachers to use the school library situation: the majority of teachers weekly use of school library times 0 times, but within a month, the average weekly use of 1 to 5 times the highest frequency, encountered in the use Difficulties will also tend to ask the library staff, most of the teachers choose to occasionally lead students to understand the library, is not too common teaching activities, the use of the purpose of teaching and more related to the library to borrow books, with Teaching to collect teaching materials and preparation materials. 5. The special education school teachers to use the school library satisfaction situation: special education school teachers on the school library satisfaction are more than 3, the satisfaction of the title, the highest degree of satisfaction with the procurement of books will consult the teacher The views and needs of the teachers, the library staff to provide services, library space furnishings, moving lines and lighting for the top three, and the collection of quality, quantity and inventory directory system is not satisfied; in the satisfaction of differences in analysis , The most dissatisfied groups were in the case of 46-50 years of age, the school district in the east and served as a mentor of the special education teacher was significantly dissatisfied with the situation.

Inom revisionsprofessionen sker en förskjutning i könsbalansen. Andelen kvinnor ökar successivt. Tidigare forskning, främst från andra länder än Sverige, tyder på att kvinnliga revisorer kan leverera högre revisionskvalitet än manliga revisorer. Syftet med denna studie är därför att beskriva och analysera eventuella skillnader i kvalitet mellan manliga och kvinnligarevisorer i Sverige. Likaså tyder tidigare forskning på att större revisionsbyråer (Big 4) kan ha högre revisionskvalitet än mindre byråer (icke Big 4), varvid syftet även är att beskriva och analysera om kvaliteten påverkas av byråtillhörighet.För att mäta revisionskvalitet har träffsäkerhet och tydlighet i going concern-varningars formuleringar samt utfärdandet av övriga anmärkningar i revisionsberättelsen använts. Studien baseras på data från 1407 aktiebolag som gått i konkurs under år 2014. Informationen grundar sig på dessa aktiebolags årsredovisningar och revisionsberättelser året före konkurs.Datamängden har sedan testats genom chi-2 tester och analyserats gentemot tidigare forskning på området.Resultatet visar inga signifikanta skillnader mellan manliga och kvinnliga revisorer när det gäller träffsäkerhet, tydlighet samt övriga anmärkningar. Däremot visar resultatet att det finns signifikanta skillnader mellan Big 4 och icke Big 4 byråer. De större byråerna har inte bara en högre träffsäkerhet i going concern-varningar utan är även tydligare i formuleringarna avdessa. Gällande övriga anmärkningar återfinns inga signifikanta skillnader men resultatet antyder att revisionsbyråer tillhörande Big 4 utfärdar färre övriga anmärkningar än icke Big 4 byråer.Sammanfattningsvis visar resultatet, till skillnad från vissa andra studier som genomförts på området, att revisorns kön inte har någon betydelse för revisionskvaliteten. Däremot indikerar resultatet att revisionsbyråer tillhörande Big 4 har en högre kvalitet i sin revision än icke Big 4 byråer, vilket är i linje med tidigare forskning på området. / Within the audit profession there is a shift in the gender balance, where more and more women are entering the industry. Previous research, mainly from other countries than Sweden, indicates that female auditors have a higher quality in their auditing than male auditors. The purpose of this study is therefore to describe and analyze possible differences in audit quality between male and female auditors in Sweden. Likewise, previous research indicates that big audit firms may have a higher quality in their auditing than small audit firms. The purpose is therefore also to describe and analyze if audit quality is affected by audit firm size.Accuracy in going concern opinions, wording in going concern-opinions and other audit opinions in the audit report were used to measure audit quality. The study is conducted on data from 1407 limited companies, which filed for bankruptcy in 2014. The information comes from financial statements and audit reports from the year before bankruptcy. The data was later on tested by chi-2 tests and analyzed together with previous research in the area.The result provides no significant differences between male and female auditors when it comes to accuracy, wording and other audit opinions. However, the result shows significant differences between Big 4 and non Big 4 audit firms. Big 4 firms are not only more accurate, but also use a clearer wording in their going concern opinion. Regarding other audit opinionsthere are no significant differences but the result still indicate that Big 4 audit firms issue less other opinions than non Big 4 firms. / <p>Betyg B, 170602</p>

This diploma work interpret idea corporate culture who is associated with firm prosperity.It introdukce with substanciality this idea. Construed force of corporate culture and economic gain for copany. It includes analysis of culture in the selected object, directions, procedures and necessary informations to form corporate culture and that carry to enhance firm prosperity and better profession and personal growth of individual.

La France s’inscrit dans une vision idéalisée de la criminalistique dont la force probante apporterait les réponses incontestables au procès pénal. Cette croyance est historique et s’appuie sur les travaux des pionniers français qui ont ouvert la voie à ce que d’aucuns ont appelé, par abus de langage, l’apport de la preuve scientifique. Mais le paysage de la criminalistique n’est pas aussi simple que les acteurs au procès pénal le supposent. Le système criminalistique existant, la formation des intervenants, la connaissance de la valeur informationnelle de la trace avec sa vie juridique comme sa traçabilité scientifique, parfois soumise à un cadre normatif extérieur au droit, sont autant de domaines rarement abordés. À travers les différentes matières composant la criminalistique, en percevoir le contenu et leur puissance scientifique, mais également leurs limites, apportent un éclairage particulier de ce qu’est l’interprétation des résultats analytiques en France, et ce qu’elle devrait être quel que soit le moment judiciaire qu’exige le déroulement de la procédure pénale. Cette présentation met en exergue l’existence de la réalisation d’actes scientifiques souvent négligés et qui vient relativiser la notion d’examens scientifiques et d’expertises pourtant sacralisés par le droit et la jurisprudence. Cette étude de la criminalistique dans le procès pénal, met en évidence la perception qu’en ont les acteurs, la compréhension réciproque difficile avec les experts, mais également celles d’organismes plus institutionnels, montrant que les intérêts sont parfois divergents entre une vision comptable de la justice et celle de la recherche de la vérité, pourtant inscrite dans les textes. Une présentation de la perception comme de la mise en œuvre de la criminalistique en droit comparé à travers la procédure et la jurisprudence accusatoires donne un éclairage sur des débats juridiques qui frappent à la porte de notre système inquisitoire par l’introduction toujours plus engagée du contradictoire. Mieux comprendre les sciences introduites au procès pénal et les rendre accessibles devrait donner aux acteurs une capacité de discernement et d’interprétation plus pertinente, notamment pour les juges qui doivent à partir de toutes ces connaissances, indices et réponses scientifiques en construire la preuve pénale. / France believes in an idealized vision of forensic science, the probative force of which would provide incontestable answers to the criminal trial. This belief is historical and is based on the work of the French pioneers who paved the way for what some have called, by abuse of language, the contribution of scientific proof. But the forensic landscape is not as simple as the actors in the criminal trial assume. Existing forensic systems, training of stakeholders, knowledge of the informational value of the trace with its legal life as well as its scientific traceability, sometimes subject to a normative framework outside the law are all rarely dealt with. Through the various subjects of forensic science, by perceiving their content and their scientific power, but also by their limitations, they shed particular light on the interpretation of analytical results in France and what it should be the judicial time required for the conduct of criminal proceedings. This presentation highlights the existence of the realization of scientific acts often neglected and that relativizes the notion of scientific examinations and expert appraisals yet sacred by law and jurisprudence. This study of criminalistic in the criminal trial highlights the perception of the actors, the difficult mutual understanding with the experts, but also those of more institutional administrations, showing that the interests are sometimes divergent between an accounting vision Justice and the search for truth, which is nevertheless inscribed in the texts. A presentation of the perception as well as the implementation of forensic science in comparative law through accusatory procedure and jurisprudence sheds light on legal debates that strike the door of our inquisitorial system by the increasingly engaged introduction of contradictory. A better understanding of the sciences introduced into the criminal process and making them accessible should give the actors a more relevant capacity for discernment and interpretation, in particular for judges who must draw up the criminal proof from all these scientific knowledge, answers and evidences.