No início da década de 80, surgiu o ABC, que era considerado uma metodologia que respondia a todas as dificuldades encontradas nos métodos tradicionais, sobre o direcionamento dos custos indiretos aos produtos. Porém algumas dificuldades forma encontradas neste método e poucas são as empresas que apuram custos utilizando o Actitivy Based Costing (ABC). No intuito de resolver estes problemas, Kaplan e Anderson (2004; 2007) sugerem a abordagem TDABC, nas quais eles consideram uma metodologia de fácil implementação e de resultados de gestão de custos, mais rápidos. Sendo assim, dissertação objetiva contribuir na identificação das diferenças e semelhanças entre a metodologia Time-Driven Activity Based Costing (TDABC) em relação ao Actitivy Based Costing (ABC), se são observadas em estudos relatados na literatura e da possibilidade de pontuá-las. E se as vantagens apresentadas por seus proponentes possam ser constatadas. Pois diversas são as tentativas de implementar um modelo de gestão de custos, nas quais os tomadores de decisão possam basear-se com rapidez nas informações de custos na acuracidade dos dados oriundos da metodologia de custeio. / In the early 80s, came to ABC, which was considered a methodology to answer all the difficulties encountered in traditional methods, on the direction of the indirect costs to products. However some difficulties encountered in this method and form there are few companies which process costs using the Actitivy Based Costing (ABC). In order to solve these problems, Kaplan and Anderson (2004, 2007) suggest the TDABC approach, in which they consider an easy implementation methodology and results of management costs, faster. Thus, dissertation aims to contribute in identifying the differences and similarities between the methodology Time-Driven Activity Based Costing (TDABC) compared to Actitivy Based Costing (ABC), if they are found in studies reported in the literature and the opportunity to punctuate them. And if the advantages presented by its proponents can be found. Because there are several attempts to implement a cost management model, in which decision makers can rely on the information quickly in the accuracy of cost data from the costing methodology.

The diploma thesis is focused on the evaluation of the suppression of supercritical current energy in the area of the river bed extension. The hydraulic model was used to simulate current conditions for different variants of river bed arrangement. Individual variants were then evaluated according to the relevant criteria and compared with each other. Results can be applied in hydrotechnical practice based on model similarity.

Syfte: Syftet med denna studie är att undersöka och jämföra studie- och yrkesvägledares sätt att arbeta i småstadsskolor respektive storstadsskolor. Studien genomfördes i tre högstadieskolor i Stockholm läns förort och respektive tre högstadieskolor och en F-9 skola i liten stad och by Dalarnas län. Forskningsfrågor: Vi vill få svar på våra forskningsfrågor – hur arbetar studie- och yrkesvägledare med vägledning i småstad respektive storstad för att säkerhetsställa att verksamheten följer de nationella styrdokumenten som finns och vad är det som skiljer respondenternas arbetssätt. Metod: Som metod har vi valt en kvalitativ skriftlig enkät och innehållsanalys av kommunernas arbetsplaner. Genom att låta fyra studie- och yrkesvägledare besvara en enkät har vi fått en tydligare bild om hur det kan se ut i verkligheten. Resultat: Resultatet visar att det finns mer likheter än olikheter i studie- och yrkesvägledarnas arbetssätt och indikerade på vikten och behovet av djupare förståelse för vägledningsuppdraget i och för SYV:s roll i att uppnå den eftersträvade kvalité och likvärdighet. Slutsats: Med tanke på studiens storlek drar vi inga generaliserande slutsatser. Utifrån enkätstudien och den empirin vi fick från respondenterna kan vi dra slutsats att det är inte så markant skillnad om studie- och yrkesvägledare arbetar i småstad eller i storstad. Det som egentligen spelar roll är synen på uppdraget i sig och förståelsen från alla involverade parter i både storstads- och småstadsskolor. / Method: As a method, we have chosen a qualitative written questionnaire and content analysis of the municipal work plans. By having four study and career counselors answer a questionnaire, we have got a clearer picture of what it might look like in reality. Results: The results show that there are more similarities than differences in the study and career counselor’s working methods and indicated the importance and need for deeper understanding of the study and career counseling assignment and for their role in achieving the desired quality and equivalence. Conclusion: Given the size of the study, we do not make any generalizing conclusions. Based on the survey study and the empiricism we received from the respondents, we can conclude that it is not so significant difference if study and career counselors work in small towns or in big cities. What really matters is the vision of the mission itself and the understanding of all parties involved in both metropolitan and small-town schools.

Syftet med denna studie är att undersöka hur lärare i skolämnet idrott och hälsa arbetar med elevernas delaktighet och involvering i planering samt genomförande av undervisningsinnehåll och se om det har någon påverkan på elevernas motivation. Även hur lärarna beskriver begreppen delaktighet och involvering.  Det genomfördes sex individuella semistrukturerade djupintervjuer på idrottslärare på sex olika gymnasieskolor i Värmlands län och Stockholms län. Datainsamlingen transkriberades och analyserades genom en kvalitativ forskningsmetod. Resultatet visade generellt ett likt tillvägagångsätt hos idrottslärarnas arbete med elevers delaktighet och involvering i planering och genomförande av undervisningsinnehåll. Det kan bero på att deras tolkning av begreppen delaktighet och involvering var lika varandras. Det som påverkade för hur idrottslärarna gav eleverna möjlighet för att vara delaktiga och involverade i undervisningsinnehåll var främst vilken elevgrupp som undervisades. / The purpose of this studie is to investigate how physical education teachers’ work with students’ participation and involvement in planning and implementation of teaching school physical education content and if it has some impact on students’ motivation. Also to investigate how teachers describes the concepts of participation and involvement. Six individual semi-structured depth interviews were conducted with physical education teachers at six different high schools in Värmlands län and Stockholms län. The data collection was transcribed and analyzed using a qualitative research method. The results generally showed a similar approach in the physical education teachers’ work with students’ participation and involvement in the planning and implementation of teaching content. This may be because their interpretation of the concepts of participation and involvement was like each other. What influenced how physical education teachers gave the students’ opportunity to be involved in teaching content was mainly which group of students’ that was taught.

Syfte: Syftet med denna studie är att undersöka vilka likheter och skillnader som finns i onoterade företags hållbarhetsredovisning mellan detaljhandels-, energi- och fastighetsbranschen. Studien ämnar även förstå dessa likheter och skillnader med hjälp av intressentteorin och institutionell teori. Studien kommer att bidra till en ökad kunskap om likheter och skillnader i onoterade företags hållbarhetsredovisning mellan detaljhandels-, energi- och fastighetsbranschen. Metod: En kvalitativ innehållsanalys genomfördes på hållbarhetsredovisningar upprättade för räkenskapsåret 2021. Urvalet bestod av 15 svenska onoterade företag fördelat på detaljhandels-, energi- och fastighetsbranschen. Den kvalitativa innehållsanalysen tillämpades deduktivt eftersom begrepp från Triple Bottom Line (TBL) låg till grund för studiens kodschema som tillämpades på studiens empiriska datamaterial. Slutsats: Denna studie visar att det finns likheter och skillnader i onoterade företags hållbarhetsredovisning mellan detaljhandels-, energi- och fastighetsbranschen. Studien finner att det finns likheter i vilka hållbarhetsområden som de onoterade företagen mellan branscherna redovisar om. Studien visar även att det finns likheter och skillnader i vilka underkategorier inom dessa hållbarhetsområden som de onoterade företagen mellan branscherna redovisar om på ett framträdande sätt. Denna studie visar att likheterna främst kan förstås av tvingande och mimetisk isomorfism, men även av den normativa inriktningen inom intressentteorin. Studien visar även att skillnaderna främst kan förstås av tvingande och mimetisk isomorfism, men även av den positiva inriktningen inom intressentteorin. Originalitet/värde: Tidigare studier som har studerat företags hållbarhetsredovisning mellan olika branscher har främst studerat börsnoterade företag. Dessutom finns det en avsaknad av studier som har undersökt likheter och skillnader mellan detaljhandels-, energi- och fastighetsbranschen. Denna studie har bidragit till en ökad kunskap om likheter och skillnader i onoterade företags hållbarhetsredovisning mellan detaljhandels-, energi- och fastighetsbranschen. / Purpose: The purpose of this study is to investigate what similarities and differences exist in unlisted companies' sustainability reporting between the retail, energy, and real estate industries. The study also intends to understand these similarities and differences with the help of stakeholder theory and institutional theory. The study will contribute to an increased knowledge of similarities and differences in unlisted companies' sustainability reporting between the retail, energy, and real estate industries.  Methodology: A qualitative content analysis was conducted on sustainability reports prepared for the fiscal year 2021. The sample consisted of 15 Swedish unlisted companies divided into the retail, energy, and real estate industries. The qualitative content analysis was applied deductively because concepts from the Triple Bottom Line (TBL) was the basis of the study's coding scheme that was applied to the study's empirical data material.  Findings: This study shows that there are similarities and differences in unlisted companies' sustainability reporting between the retail, energy, and real estate industries. The study finds that there are similarities in the sustainability areas that the unlisted companies between the industries report on. The study also shows that there are similarities and differences in which subcategories within these sustainability areas that the unlisted companies between industries report on in a prominent way. This study shows that the similarities can mainly be understood by coercive and mimetic isomorphism, but also by the normative branch within stakeholder theory. The study also shows that the differences can mainly be understood by coercive and mimetic isomorphism, but also by the positive branch within the stakeholder theory.  Originality/value: Previous studies that have studied companies' sustainability reporting between different industries have mainly studied listed companies. In addition, there is a lack of studies that have examined similarities and differences between the retail, energy, and real estate industries. This study has contributed to an increased knowledge of similarities and differences in unlisted companies' corporate sustainability reporting between the retail, energy, and real estate industries. This thesis is written in Swedish.

The concept of art experience among beholders is well-known but lacks empirical studies on everyday art experiences among laypersons. In this bachelor thesis, the appearance of layperson beholders’ art experience is explored by a qualitative interview study method. Eleven chosen responders are individually interviewed at Härnösand Art Gallery beholding the same assorted visual artwork. Descriptions and narratives are compared to artists’ intentions as shown in a separate interview. The theoretical approach leans on psychology and perception in art, focusing on the aesthetics of reception. Although a small-scale investigation in a rather narrow context, the investigation shows interesting findings: It highlights the frequency and intensity of everyday art experience in laypersons and the easiness of defining pictorial art from other informative or commercial pictures. Further, it highlights that the process of art experience perception has a strong hold of autonomy and is perceived as very personal and part of own personality. It also shows the rapid perception and endurance of mood as response and interpretation in contrast to the continuous processing of details and meaning. Lastly, the comparison of the artist’s intention and the beholders’ experience shows concordance.These properties of everyday common art experience can be a causal factor for the general prevalence of art in society.

Thesis (M.A. (Translation and Linguistics)) -- University of Limpopo, 2022 / The aim of this study was to compare anaphors between Xitsonga and English. This study was to find out if there are any similarities and differences of anaphors between Xitsonga and English. The researcher also wanted to find the functions of anaphors in Xitsonga and English, the types of anaphors, as well as surface structures and deep structures of anaphors in Xitsonga and English. The researcher looked at the syntax of Xitsonga and English focusing on anaphors. The similarities and differences were discovered, the types of anaphors in Xitsonga and English, the functions of anaphors in Xitsonga and English, as well as the surface structure and the deep structure of anaphors in Xitsonga and English were compared. The interpretation and meaning of anaphors are the same but varies in syntax constructions. The findings of the study are that there are two types of anaphors in Xitsonga and in English, which are reflexives and reciprocals. In Xitsonga, prefixes of verbs form reflexivity, for example ‘tirhandza’ (loves herself). The prefix ti- from the verb tirhandza forms reflexivity. On the other hand, reciprocals are formed by suffixes, for example; ‘rhandzana’ (love each other). The suffix -ana from the verb rhandzana form reciprocity. This means anaphors in Xitsonga are formed by verbs. English uses pronouns like ‘himself’, ‘herself’ and ‘themselves’ to identify their anaphors. The study suggests that scholars must do further research on anaphors between Xitsonga and English. Academics, linguists among others, must be interviewed as they may have better interpretation of anaphors between Xitsonga and English.

[pt] A possibilidade de aproximação entre a prática da arte e a prática do design decorre do fato de que todas as ações do Homem relativas ao seu entorno natural ou aos demais seres humanos são formas de trabalho, ou práticas sociais. Assim, compartilham semelhanças. Desde o Renascimento, certos artefatos ganharam uma aura de superioridade em relação aos demais artigos manufaturados. Nascia o conceito de arte e neste contexto emergiria a figura do artista. O Humanismo transfigurou os habitus do período. A utilização da técnica do desenho, etapa intelectual prévia à materialização da produção artística ou criativa, serviu como pedra angular para justificar a diferenciação entre artesanato e arte. Seguiu-se a institucionalização do ensino da teoria do desenho pelas Academias de Arte e a concomitante legitimação da maior hierarquia da atividade intelectual comparada à manual. Aos poucos, tais instituições, inicialmente criadas para libertar o artista das guildas medievais, as superaram em restrições, regulamentando em pormenores a atividade da arte e julgando a boa e a má prática criativa. O desgaste e a revolta da classe artística conduziram ao enfraquecimento ou mesmo ao ocaso das referidas Academias, a partir do século XVIII. A compreensão das transformações do contexto sócio-econômico é essencial para a análise das mudanças na produção criativa. A passagem para uma economia monetária e urbana foi determinante para o início da Idade Moderna ocidental e mercantilista. A seguir, a Revolução Industrial principiada na GrãBretanha setecentista foi o motor para a implementação do sistema capitalista de produção em massa, que introduziu um novo padrão de consumo. Neste contexto, os empresários da indústria convidaram os artistas para trabalhar em parceria, a fim de tornar a forma e a aparência dos produtos industriais mais atrativas comercialmente. Escolas de artes e ofícios foram criadas a partir do século XIX, na Europa, e formavam profissionais criativos para o trabalho na indústria. A fusão que se deu entre escolas de belas artes e escolas de artes e ofícios, na Saxônia e em Moscou, deu origem a Bauhaus e Vkhutemas, respectivamente. Tais instituições do século XX legitimaram a noção construída da autonomia da prática hoje chamada design em relação à prática da arte. O design emergiu como um suposto novo Campo de conhecimento. A afirmação de que a prática do design é herdeira da prática da arte se confirma: pelo passado em comum que compartilham e pela similitude dos caminhos de luta percorridos em busca de autonomia. Posto também que a prática do design ainda não logrou êxito em definir seu objeto e seus princípios, o Design poderia ser percebido como uma espécie, atividade integrante de um gênero mais amplo, o Campo da Arte. A asserção expressa não reivindica para si qualquer sorte de infalibilidade, antes deseja servir como uma hipótese de trabalho a ser considerada no esforço de se pensar a ontologia e a epistemologia do Design. Bibliografia crítica e oficial sobre o tema informou a presente pesquisa. / [en] The possibility of a semblance between art and design practices stems from the fact that all human interactions with their natural surroundings or with other human beings are forms of work or social practices. Therefore, they do have similarities. Since the Renaissance, some artifacts have gained an aura of superiority over other manufactured articles. The concept of art was born, and within this context the figure of the artist emerged. Humanism transformed the habits of the period. The use of pre-project drawings as the intellectual stage for art, prior to the materialization of artistic or creative production, served as the cornerstone to justify the differentiation between craft and art. This was followed by the institutionalization of the teaching of drawing theory by the Academies of Art and the concurrent legitimization of the higher hierarchy of intellectual activity compared to manual work. Gradually, these institutions which were initially created to free the artist from the medieval guilds, surpassed them in restrictions by regulating in detail Art and judging the good and the bad creative practice. The wear and tear of the artistic class led to the weakening or even to the demise of the said Academies starting from the eighteenth century. Understanding the transformations of the socioeconomic context is essential for the analysis of the changes in creative production. The transition to a monetary and urban economy was decisive for the early modern Western and mercantilist age. Then, the Industrial Revolution began in Britain in the 18th century as the engine for the implementation of the capitalist system of mass production, which introduced a new consumption pattern. In this context, industrial entrepreneurs invited artists to work in partnership to make the shape and appearance of industrial products more commercially attractive. Schools of arts and crafts were created during the nineteenth century in Europe to train creative professionals to work in the industry. The merger between fine arts schools and arts and crafts schools, in Saxony and Moscow, gave rise to Bauhaus and Vkhutemas, respectively. These twentieth century institutions legitimized the notion of the autonomy of what is called design today in relation to the practice of art. Design emerged as a supposedly new field of knowledge. The statement that the practice of design is heir to the practice of art is confirmed: by the common past they share and by the similarity of their struggle to search for autonomy. Additionaly, since the practice of design has not yet succeeded in defining its objectives and its principles, Design can be perceived as a species, part of a broader genus, the Field of Art. This statement is not immune to constructive criticism, but aims to serve as a working hypothesis to be considered in the effort to think about the ontology and epistemology of Design. Critical and official bibliography on the subject informed the present research.

Modeindustrin är en betydande del av människors vardag och självuttryck, men den har också en stor inverkan på miljön och naturresurser. Snabbmode och lyxmode har olika affärsmodeller och påverkar miljön på olika sätt. Snabbmode är känt för att ha höga volymer, låga kostnader och korta produktionscykler, vilket ökar dess miljöavtryck. Å andra sidan betonar lyxmode exklusivitet, kvalitet och status, men även det har miljökonsekvenser. Syftet med studien är därmed att identifiera snabb- och lyxmodesektorernas hållbarhetsstrategier och jämföra likheter och skillnader mellan arbetssätten. Detta besvarades genom en granskning av hållbarhetsrapporter från fyra koncerner och ett företag i respektive sektor. En utvecklad version av Seuring och Müllers (2008) Sustainable Supply Chain Management (SSCM)-ramverk kopplad till FNs globala mål för hållbar utveckling utgjorde studiens teoretiska perspektiv. SSCM erbjuder en struktur för att identifiera hållbarhetsstrategier som riktas mot klimatrelaterade utmaningar, medan FN:s mål sätter en gemensam agenda för miljömässig hållbarhet. Resultatet visar flera hållbarhetsstrategier samt likheter och skillnader mellan arbetssätten. Diskussionen presenterar och ställer dessa mot varandra. Slutsatsen är att både snabb- och lyxmodesektorerna implementerar flera hållbarhetsstrategier, men prioriterar dem olika i följd av sina åtskilda affärsmodeller. Studien bidrar med en förståelse för den europeiska modeindustrins hållbarhetsarbete och vilka strategier och prioriteringar respektive sektor åtar. Eftersom denna studie är avgränsad till miljömässig hållbarhet, bör vidare forskning undersöka de sociala och ekonomiska dimensionerna för att bredda förståelsen för sektorernas hållbarhetsarbete. / The fashion industry is a significant part of people's daily lives and self-expression, but it also has a substantial impact on the environment and resources. Fast fashion and luxury fashion have different business models and affect the environment in various ways. Fast fashion is known for high volumes, low costs, and short production cycles, which increase its environmental footprint. On the other hand, luxury fashion emphasises exclusivity, quality, and status, but it also has environmental consequences. The purpose of this study is to identify the sustainability strategies of the fast fashion and luxury fashion sectors and compare the similarities and differences between their approaches. This was addressed through a review of sustainability reports from four groups and one company in each sector. An enhanced version of Seuring and Müller's (2008) Sustainable Supply Chain Management (SSCM) framework, connected to the UN's Sustainable Development Goals (SDGs), constituted the study's theoretical perspective. SSCM provides a structure for identifying sustainability strategies that address climate-related challenges, while the UN's goals set a common agenda for environmental sustainability. The results show several sustainability strategies as well as similarities and differences between the approaches. The discussion presents and contrasts these strategies. The conclusion is that both the fast fashion and luxury fashion sectors implement several sustainability strategies, but prioritise them differently due to their distinct business models. The study contributes to an understanding of the European fashion industry's sustainability efforts and the strategies and priorities undertaken by each sector. Since this study is limited to environmental sustainability, further research should investigate the social and economic dimensions to broaden the understanding of the sectors' sustainability efforts.

The location of the site where the pioneers settled permanently was determined by the availability of water in the immediate environment. The Highveld contains fertile soils, a fine climate, and an abundance of water. The area has always been extensively used for crop and stock farming, but in general, mixed farming was practiced. The farmers depended on the availability of water, therefore their experiences, observations, weather forecasts, and conclusions, developed into a popular folk meteorology. Furthermore, environmental factors such as local topography, micro climate, hydrography, ground fertility, and the appearance of natural vegetation determined whether or not an area was suitable for permanent residence. The farmstead may be divided into three functional zones (the core-, extended-, and outer farmyard) that are joined by a canal network, used for irrigation and drinking water. The farmhouse and buildings, erected a stones throw away from the water source, served as a focal point for the activities of the farmer. The manipulation of the water source by obstruction of streams and the construction of water canals, weirs and water furrows, assisted the farmer in planning his activities and in using the water to his advantage. The settlement and development of the residence on the rural parts of the Highveld may be divided into three distinct phases. Firstly, the temporary trekboer phase, secondly the pioneer phase and thirdly the permanent settlement phase. The permanence of residence had a direct influence in the layout of the house, the method of construction, and the use of the available water supply. At first, the trekkers were content to reside in roof dwellings (their wagons and tents and a grass screen as their kitchen and a hut near a spring). The first houses were hartbieshuise and kapsteilhuise. The more permanent homesteads of the earlier settlers were a simple rectangular structure (pioneer house) with a saddle grass roof. With the introduction of galvanised iron sheeting, the house was expanded and developed into the veranda-, stoeproom- and a flat roofed rectangular house. This development resulted into a typical rural Highveld homestead. After the discovery of gold in the vicinity of the Witwatersrand, the first gold rush took place resulting in the proclamation of Johannesburg in 1886. Prospectors, mostly foreigners, descended upon the Witwatersrand. Housing took on a more planned structure resembling the late Victorian period of housing in England. The water supply and drainage systems were planned and improved, making it possible to provide running water to kitchens and bathrooms. This impacted firstly on the upper riches of society in the cities, later on the lower middle classes and lastly on the rural areas. European technology regarding the supply of hot pipe water and drainage systems changed the layout of the house. The cooking activity moved from outside behind a screen to a seperate room inside the house. Inevitable changes regarding collecting, storage, purpose, saving and drainage of household water took place. Between 1840 and 1910, evolutionary changes took place regarding sanitation, water supply and personal hygiene. Being part of a particular social class made certain facilities available to certain individuals. A rural Highveld dwelling rarely included sanitary facilities, instead dwellers had a more primitive wash basin in each room in which they washed daily. On a Saturday, a weekly bath was taken in a bathtub in the kitchen or bedroom. Trekkers simply relieved themselves outside. A revolution in sanitary habits and facilities became inevitable. The Victorian dwelling on the Highveld was built according to a standard plan, including a flush water system already in place. This was the ultimate manifestation of sophistication and civilization. The aim of this investigation is to identify the similarities and differences between the use of water by the pioneer, the poor people and the wealthy in their rural dwellings. Furthermore, information has been obtained regarding water usage and sanitation in the bathroom and kitchen in the rural dwelling to be useful in the area of historic architecture and the heritage of our water history. / Thesis (M.A. (History))--North-West University, Vaal Triangle Campus, 2008.