Thesis (Ph. D.)--University of Missouri--Columbia, 1997. / "August 1997." Typescript. Vita. Includes bibliographical references (leaves 144-151). Also available on the Internet.

Thesis (Ph. D.)--University of Missouri--Columbia, 1997. / Typescript. Vita. Includes bibliographical references (leaves : 144-151). Also available on the Internet.

no abstract provided by author / Master of Science

As equipes brasileiras de voleibol sempre tiveram os melhores levantadores, no cenário mundial, tais como: William, Jaqueline, Maurício, Fernanda Venturini, entre outros. Esta posição é considerada como a função mais importante. Isto nos leva a acreditar na importância das características físicas, técnicas, táticas e psicológicas de um levantador. Para o estudo foram entrevistados técnicos e atletas de equipes na categoria adulta (masculinas e femininas) participantes da Superliga atual campeonato nacional. Como método utilizou-se uma entrevista sem iestruturada com estes técnicos e atletas. Para análise qualitativa foi aplicada a metodologia do DSC (Discurso do Sujeito Coletivo). Trata-se de uma técnica de pesquisa qualitativa que está sendo desenvolvida no campo da saúde desde 1997, mas que tem utilidade em todo tipo de abordagem da temática que envolva o pensamento, o sentimento, as crenças, as atitudes, os valores, as representações sociais, expressados sob a forma de discursos verbais. O procedimento da categorização das respostas (O Pensamento Coletivo como Soma Qualitativa) foi aplicado nessa fase. Consistiu em agrupar as respostas de sentido equivalente \"assim como sua força - freqüência com que uma dada Idéia Central apareceu no campo pesquisado. Das diversas questões abordadas nesta entrevista, evidenciou-se para esta pesquisa a seguinte: \"Para você, quais seriam as variáveis que um levantador deve ter para ser um atleta de alto rendimento e chegar a uma seleção nacional?\" / Brazilian volleyball teams always had the best setters worldwide, such as William, Mauricio, Jaqueline, Fernanda Venturini among others. This position is considered the most important in the team, reason why we may conclude that physical, technical, tactical and psychological characteristics are very important in a setter. The sample was composed of adult teams (male and female) coaches and athletes from \"SUPERLlGA\" - Brazilian National Championship. The methodology used was a semi structured interview. For the qualitative analysis was used the CSS (Collective Subject Speech) , a qualitative technical research that is being developed in the Health Area since 1997 and that is helpful for any study involving thinking, altitude, feeling, social representation, beliefs, expressed by verbal speech. The answers computing (collective thinking as qualitative addition) was applied at this time, and consists of joining the same sense answers as well as the incidence of the central idea occurrence in the study. Among all the questions made in this presentation one carne up: 11 What would be the most important characteristics (physical, technical, tactical and psychological) that a setter must have to acquire a high performance profile and reach a National team? \"

As equipes brasileiras de voleibol sempre tiveram os melhores levantadores, no cenário mundial, tais como: William, Jaqueline, Maurício, Fernanda Venturini, entre outros. Esta posição é considerada como a função mais importante. Isto nos leva a acreditar na importância das características físicas, técnicas, táticas e psicológicas de um levantador. Para o estudo foram entrevistados técnicos e atletas de equipes na categoria adulta (masculinas e femininas) participantes da Superliga atual campeonato nacional. Como método utilizou-se uma entrevista sem iestruturada com estes técnicos e atletas. Para análise qualitativa foi aplicada a metodologia do DSC (Discurso do Sujeito Coletivo). Trata-se de uma técnica de pesquisa qualitativa que está sendo desenvolvida no campo da saúde desde 1997, mas que tem utilidade em todo tipo de abordagem da temática que envolva o pensamento, o sentimento, as crenças, as atitudes, os valores, as representações sociais, expressados sob a forma de discursos verbais. O procedimento da categorização das respostas (O Pensamento Coletivo como Soma Qualitativa) foi aplicado nessa fase. Consistiu em agrupar as respostas de sentido equivalente \"assim como sua força - freqüência com que uma dada Idéia Central apareceu no campo pesquisado. Das diversas questões abordadas nesta entrevista, evidenciou-se para esta pesquisa a seguinte: \"Para você, quais seriam as variáveis que um levantador deve ter para ser um atleta de alto rendimento e chegar a uma seleção nacional?\" / Brazilian volleyball teams always had the best setters worldwide, such as William, Mauricio, Jaqueline, Fernanda Venturini among others. This position is considered the most important in the team, reason why we may conclude that physical, technical, tactical and psychological characteristics are very important in a setter. The sample was composed of adult teams (male and female) coaches and athletes from \"SUPERLlGA\" - Brazilian National Championship. The methodology used was a semi structured interview. For the qualitative analysis was used the CSS (Collective Subject Speech) , a qualitative technical research that is being developed in the Health Area since 1997 and that is helpful for any study involving thinking, altitude, feeling, social representation, beliefs, expressed by verbal speech. The answers computing (collective thinking as qualitative addition) was applied at this time, and consists of joining the same sense answers as well as the incidence of the central idea occurrence in the study. Among all the questions made in this presentation one carne up: 11 What would be the most important characteristics (physical, technical, tactical and psychological) that a setter must have to acquire a high performance profile and reach a National team? \"

This thesis induces a theory for the pre-measurement phase of the asset recognition process in the financial reporting domain centred upon the use of the induced artefact-based asset recognition criteria which are applicable to all assets. In common with standard-setting bodies, such as the International Accounting Standards Board (IASB), I adopt a social constructionist stance (Miller, 1994). It is one that is constructed from a process of consultation. I consult in order to, first, explore the accounting asset recognition process from a conceptual point of view and, second, so that my social construction in that regard can be legitimised, for the most part, on the basis of a consensus of those consulted. However, unlike the standard setters‘ regulatory process, my analysis is structured using a grounded theory approach. The target audience comprises those experts who have been and/or who are currently involved in some way with the development of the IASB‘s conceptual framework (CF) project, including IASB board members. Different data collection methods were adopted combing both qualitative and quantitative data. In respect of the qualitative research, I carried out two sets of interviews. The first set was conducted with Canadian Accounting Standards Board members in May 2008 and International Accounting Standard Board members in June, 2008. The second set was conducted with more International Accounting Standard Board members, UK-Accounting Standard Baord members and other experts within the area being studied. These two sets of interviews were useful for determining the preliminary concepts and categories in the open coding and axial coding structure. In respect of the quantitative research, the concepts and categories raised from the first two sets of interviews were then used to construct an on line questionnaire. The questionnaires were emailed to national standard setters in Canada, the USA, Australia, Germany and the United Kingdom. This has been followed up with an interview with UK ASB director to help in finalising the theory saturation and to validate the reliability of the generated theory. The generated theory demonstrates a three-circled set of criteria for the pre-measurement phase of an asset recognition process. The three-circled set of asset recognition criteria presented in this thesis breaks free from the narrow definitional and rule based perspective of accounting epistemology to offer an alternative view based on the recognition of artefacts.

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While the European Financial Reporting Advisory Group (EFRAG) considers European national standard-setters (NSSs) as close partners that play a vital role in its legitimacy, empirical evidence on EFRAG’s consultation processes and the involvement of NSSs therein remains scarce. We use a multi-issue/multi-period approach to investigate the formal participation in EFRAG’s consultation processes. By examining 2,102 comment letters submitted to EFRAG in the 2002–2015 period, we find that NSSs typically outweigh other stakeholder groups in terms of level of participation across stages of the consultation process and project topics. Although NSSs’ level of participation is rather stable over time, it significantly varies across European countries. We also provide a recent classification of European NSSs and show that NSSs’ level of participation varies by their institutional status and is the highest for private NSSs. Our findings have implications for aspects of the legitimacy of both EFRAG and NSSs and shed light on the role of intermediaries in international accounting standard-setting.