Στην πτυχιακή εργασία που ακολουθεί θα αναπτυχθεί με απλό τρόπο και με σαφήνεια ο σκοπός, το περιεχόμενο, και ο τρόπος σύνταξης και κατάρτισης των καταστάσεων των ταμιακών ροών (Cash Flows statements) σύμφωνα με το Διεθνές Λογιστικό Πρότυπο Ι. A. S. No 7 από θεωρητική και πρακτική άποψη και θα δοθούν δύο παραδείγματα της εταιρίας «SATO Βιομηχανία επίπλων γραφείου Α.Ε.» και της τράπεζας «ALPHA Bank Α.Ε.». Η εργασία αυτή περιλαμβάνει μια σύντομη εισαγωγή για τις οικονομικές καταστάσεις και ειδικότερα για την κατάσταση μεταβολών της χρηματοοικονομικής θέσης. Ακολουθεί μια λεπτομερής ανάλυση για το Κεφάλαιο κίνησης, τις πηγές και τις χρήσεις αυτού. Στη συνέχεια παρουσιάζεται η κατάρτιση της κατάστασης μεταβολών με βάση το Κεφάλαιο κίνησης και το Ταμείο. Ιδιαίτερο, όμως, κεφάλαιο αφιερώνεται για την κατάσταση ταμιακών ροών, σύμφωνα με το Διεθνές Λογιστικό Πρότυπο I.A.S. No 7, ενώ ακολουθούν υποδείγματα και πλήρη παραδείγματα κατάρτισης της κατάστασης των ταμειακών ροών για επιχειρήσεις. / The following thesis will be developed in a simple manner and clearly the purpose, content and method of preparation and training of the cash flows statements in accordance with international accounting standard No 7 from theoritical and practical side and will give two examples, of the company “SATO industry furniture trading S.A.” and the bank “ALPHA BANK S.A.”. This work includes a brief introduction to the financial statements and in particular the statement of changes in a financial position. Below is a detailed analysis of the capital, sources and uses of this. Then the statement of changes in financial position based on working capital and cash flows in accordance with internationa accounting standards No 7, followed by models and full training examples of cash flow for businesses.

Το αντικείμενο της διπλωματικής μου εργασίας είναι η παρουσίαση – εξέταση του φαινομένου της παραποίησης των χρηματοοικονομικών καταστάσεων και ο έλεγχος της ακρίβειας του τύπου και της διαδικασίας της Λογιστικής πληροφόρησης σαν μέσο αντιμετώπισης του φαινομένου. Ειδικότερα δίνεται έμφαση στις λογιστικές ανεπάρκειες του συστήματος, τα περιθώρια και τα κενά που παρουσιάζει, τις δυνατότητες που παρέχει στα διοικητικά στελέχη των επιχειρήσεων να εκμεταλλευτούν τις αδυναμίες αυτές. / The subject of my thesis work is the presentation - examining the phenomenon of counterfeiting of financial statements and checking the accuracy of the type and process Accounting information as a means of addressing the phenomenon. Particular emphasis on accounting deficiencies system, margins and gaps in the opportunities allows business managers to take advantage weaknesses.

Made available in DSpace on 2014-08-13T14:50:47Z (GMT). No. of bitstreams: 0 Previous issue date: 2013-02-27Bitstream added on 2014-08-13T18:00:35Z : No. of bitstreams: 1 000758134.pdf: 2233982 bytes, checksum: f2065607f9686984fdd20769d4229c06 (MD5) / Os represamentos estão entre as atividades antrópicas que causam mais danos na bacia do Paraná, como a desestruturação de comunidades aquáticas e transferência de parasitas. Os peixes apresentam uma maior quantidade e variedade de parasitas do que qualquer outra classe de vertebrados. Os parasitas indicam vários aspectos da biologia de seus hospedeiros, assim alterações na biodiversidade de comunidades parasitárias podem ser utilizadas como indicadoras da saúde de sistemas ecológicos. O objetivo deste estudo foi avaliar a helmintofauna de Steindachnerina insculpta e Astyanax fasciatus no rio Taquari, tributário da represa de Jurumirim, São Paulo, e verificar se alguma das espécies de helmintos pode atuar como bioindicadora de impacto ambiental. As amostragens dos peixes hospedeiros S. insculpta e A. fasciatus foram compostas de 60 espécimes para cada espécie, com 30 indivíduos coletados no trecho lótico e 30 no trecho lêntico. Para S. insculpta foram recuperados os monogenóides: Anacanthoroides mizelli, Diaphorocleidus kabatai, Urocleidoides sp., e Euryhaliotrema chaoi; o digenético Sphincterodiplostomum musculosum e metacercárias não identificadas; o nematoide Travnema travnema e larvas não identificadas, e o acantocéfalo Gorytocephalus plecostomorum. Para A. fasciatus os monogenóides: Cacatuocotyle paranaensis, Characithecium costaricensis, Diaphorocleidus kabatai, Jainus sp., Notozothecium sp. e Gyrodactylus sp.; o digenético Antorchis lintoni e metacercárias não identificadas; o nematoide Procamallanus (Spirocamallanus) inopinatus e larvas não identificadas. Para S. insculpta tanto a prevalência de monogenóides total (z = 3,14; p = 0,002) e A. mizelli (z = 3,879; p ≤ 0,001) como a abundância média de monogenóides total (U = 642,0; p ≤ 0,001) e A. mizelli (U = 623,5; p ≤ 0,001) foram maiores no trecho lêntico. Para A. fasciatus a abundância média de monogenóides total ... / Impoundments are among the most damaging anthropic action upon Parana river basin, such as community structure destruction and parasites transferring. Fishes present the greatest parasites amount and variety compared to any other vertebrate class. Parasites indicate several biology aspects of their hosts, thus alterations in biodiversity of parasite communities may be used as health indicators of ecological system. The aim of this study was to evaluate the helminth fauna of Steindachnerina insculpta and Astyanax fasciatus in Taquari River, a tributary of Jurumirim Dam, São Paulo State, and verify whether some helminth species may act as bioindicator of environmental impact. The samples of the host fishes S. insculpta and A. fasciatus were composed of 60 specimens for each species, with 30 individuals sampled in a lotic stretch and 30 in a lentic stretch. For S. insculpta it was found the monogeneans: Anacanthoroides mizelli, Diaphorocleidus kabatai, Urocleidoides sp., and Euryhaliotrema chaoi; the digenean Sphincterodiplostomum musculosum and no-identified metacercariae; the nematode Travnema travnema and no-identified larvae, and the acanthocephalan Gorytocephalus plecostomorum. For A. fasciatus the monogeneans: Cacatuocotyle paranaensis, Characithecium costaricensis, Diaphorocleidus kabatai, Jainus sp., Notozothecium sp. e Gyrodactylus sp.; o digenético Antorchis lintoni and no-identified metacercariae; the nematode Procamallanus (Spirocamallanus) inopinatus and no-identified larvae. For S. insculpta the overall prevalence of monogeneans (z = 3,14; p = 0,002) and ...

Orientador: Antônio Suárez Abreu / Banca: Marina Celia Mendonça / Banca: Iracema Aparecida Wada Papa / Banca: Elizabeth Del Nero Sobrinha Luft / Banca: Veraluce Lima dos Santos / Resumo: Pesquisa intitulada Enunciados de caminhão: identidade do caminhoneiro. A proposta desenvolvida tem como objetivo o estudo dos enunciados para a identificação da identidade do caminhoneiro a partir de algumas temáticas de maior incidência na coleta. Foram utilizados 4.101 enunciados de caminhão coletados em treze títulos relacionados ao estudo desse assunto. A tese está composta de quatro capítulos. O primeiro capítulo tem como título ―A Análise do Discurso‖ e expõe dados históricos e conceituais desse campo de conhecimento para a análise dos enunciados. O segundo capítulo é ―O gênero enunciados de caminhão‖ e fala sobre gênero, enunciado e histórico dos enunciados de caminhão. O terceiro capítulo tem como título ―A identidade‖ e é construído com o intuito de apresentar a teoria sobre a identidade que vai contribuir para melhor analisar os enunciados de caminhão.O quarto capítulo tem como título ―A análise dos enunciados‖ e é construído para analisar os enunciados de caminhão presentes no Apêndice. A escolha temática é bem diversificada, facilmente identificada quando é feita uma lista dos enunciados de caminhão, mas há alguns temas mais recorrentes, refletindo a identidade dessa categoria: mulher, religião, amor, questão social e situação de trânsito / Abstract: Research titled Utterances truck: truck driver's identity. The developed proposal aims of the study set out to identify the identity of the trucker from some issues with the highest incidence in the collection. We used 4101 truck statements collected in thirteen titles related to the study of this subject. The thesis is composed of four chapters. The first chapter is entitled ―The Analysis of Discourse‖ and exposes the conceptual and historical data in this field of knowledge to the analysis of the statements. The second chapter is "The truck contained gender" and talks about sex, set out the wording and history of the truck. The third chapter is titled "Identity" and is built with the intention of presenting a theory about the identity that will help to better analyze the utterances of the truck. The fourth chapter is entitled "Analysis of the statements' and is built to analyze the utterances of these trucks in the Appendix. The thematic choice is diverse, easily identified when a list of statements made by truck, but there are some recurring themes, reflecting the identity of that category / Doutor

Orientador: Lizete Maria Orquiza de Carvalho / Banca: Roberto Nardi / Banca: João Zanetic / Resumo: É corrente entre os pesquisadores a necessidade de inserção de História. Filosofia e Sociologia da Ciência no ensino de ciências, assim como esta inserção é recorrentemente apontada como uma solução para a suposta crise que invadiu o ensino nesta modalidade. Insatisfeitos com o rumo que estas pesquisas estão tomando, delineamos nosso problema de pesquisa. Explicitamos nossa concepção de educação embasada principalmente pela obra do educador Paulo Freire, ou seja, apresentamos nossa concepção de educação dialógica-problematizadora na vertente emancipadora. Fazemos uma aproximação entre a concepção freiriana de educação e o ensino de ciências, a fim de estabelecer uma concepção de ensino de ciências, bem como do ensino de física do qual compartilhamos. Nessa concepção de ensino de ciências apresentamos a finalidade pela qual pretendemos resgatar a História, Filosofia e Sociologia da Ciência, HFSC, argumentando em favor de sua inseparabilidade com a Ciência no ensino de ciências. Apresentamos a Experiência do Balde de Newton e a finalidade que a mesma teria nessa concepção. Concluímos que a construção de enunciados sobre a experiência dp Balde de Newton, através de seus consequentes pronunciamentos e sua volta problematizada ao sujeito, proporcionou aos alunos uma transformação da realidade / Abstract: It is a common practi ce among researches the need of entering into History, Philosophy and Sociology of Science in science teaching, and this integration is repeatedly cited as a solution to the supposed crisis that broke into the school championship. Unhappy with the way these survey are taking, we delicated our research problem. We explicited our conception of education based mainly on the work of eductor Paulo Freire, that is, we present our vision of dialogic-problematizing education in the shed for liberation. We make a connection between the desing Freirien education and science education in order to establish a conception of science teaching and the teaching of physics which we share. In this conception of science education we present the purpose we intend redeem the History, Philosophy and Sociology of Science, HFSC, arguing for the inseparability of Science in science education. We present the experience of Newton's bucket and the the purpose that it would have this view. We conclude that the construction of statements about the experience of Newton's bucket through this consequent pronouncements and his return problematized to the subject gave the pupils a changing reality / Mestre

Goal of this disertation was to analyze possibilities how to influence accounting data and information in light of management. The theoretical part starts with the accounting description. Next is the creative accounting and its effect on business analyzed. In the last part are financial statements and their cohesion analyzed. In the empirical part you learn about Louis a. s. company and its situation between the years 2008 and 2015. I analyzed possible effect on the results, when the creative accounting is used. The creative accounting was applied in the company during the year 2013. The goal was to maximalize the profit (This year ended the company with a big loss of 32.534.000 CZK.). For financial statement conversion I used an interest on the loan capitalization, an issue a fictional invoice, a bill of services for next period and a distorted cost of fuel comparison .

It is widely assumed that the managers of companies behave in a self-interested and opportunistic manner when making the discretionary accounting choices that are applied in the preparation of published financial reports. Empirical research has found evidence for this in the United States, Britain, Spain, France and Australia, amongst other countries. There has, however, been no prior work of a similar nature in a South African context. The purpose of this study is to extend this body of work by examining the relationship between a number of potentially opportunistic (profit-increasing, income-smoothing and solvencyimproving) accounting choices made by the managers of South African listed companies, and growth rates in the share prices of those companies. Data in respect of thirty-nine medium-sized South African listed companies are analysed for evidence of the expected positive relationship between opportunistic accounting choices and share price growth. No evidence is found for this relationship. This may be due to limitations in the research design, inadequacies in the interpretation of the agency theory from which the hypotheses are developed, or a combination of both. Refinements in the research design or a re-interpretation of the theory may be successful in addressing these matters as part of future research efforts.

This study examines the disclosure of forward-looking information in annual reports of companies listed on Zimbabwe Stock Exchange (ZSE). It aims to determine if ZSE listed companies disclose forward-looking information and if they do disclose, how helpful the information is to the intended users of the annual report for decision making purposes? The factors proposed for the investigation are therefore disclosure and effectiveness of the forward-looking information. Since the annual reports represent the main source of voluntary disclosures of forward-looking information, the investigation uses a disclosure index based on an analysis of the statements made by management in annual reports of the companies listed on ZSE. In this study, the level of forward-looking information disclosed in the annual reports of the firms is examined in three broad categories namely, (a) context, nature, objectives and strategies, (b) drivers of development and performance, and (c) financial position, analysis and explanations . We find that companies do disclose forward-looking information. However, 9 out 10 companies sampled reflect that the level of disclosure lacks the critical detail and clarity necessary for decision making by its intended users. On average, excluding Old Mutual that is listed on the London and Johannesburg Stock Exchanges and has the highest score of 4 (i.e. above average disclosure - information is rich and detailed and contains key information), ZSE companies disclosed below average forwardlooking information insufficient to give a clear understanding of the position and performance of the company. The findings also suggest that companies disclosed forward-looking information without fully understanding the implications of the disclosure of such kind of information. This is evident in that, except for Old Mutual, no disclaimers or any notes were made by companies to cover themselves from litigations that could arise as a result of such disclosure. This could also suggest that Zimbabwe is not a litigious country in as far as reporting by companies is concerned. / Graduate School of Business Leadership / MBL

Business organizations disclose financial Information to a wide range of audiences through the medium of audited financial statements. Distinct classes of readers come in contact with these statements—each reader possessing varying degrees of financial expertise. Readers as "semantic reactors" develop their own expectations and interpretations of the messages management and the auditor are attempting to convey. In the process, many readers look upon the auditor's report as a "symbol" or seal of approval. The purposes of this study were to assess the role that communication theory plays In the auditor's attestation, to examine the perceived communication effects of the expanded auditor's certificate versus the current auditor's certificate, and to recommend ways in which communication problems can be dealt with more effectively. It was concluded that a communication problem does exist in relation to the auditor's report, and communication theory can play a distinctive role in reducing the magnitude of this problem. The profession should continue to seek answers as to the proper role of the auditor and management in relation to audited financial statements, as well as to settle the question concerning whom the statements are intended to serve.

Neste trabalho, é realizada uma análise de projetos pedagógicos de cursos de licenciatura em Física, ofertados na modalidade a distância, no ano de 2014, por instituições públicas de ensino superior do Brasil. A pesquisa foi organizada em duas abordagens consecutivas: (i) a análise de o que significam conteúdos desses documentos; e (ii) a exploração de como significam os discursos por eles perpassados. A primeira abordagem foi subsidiada pela contribuição teórico-metodológica da análise de conteúdo (BARDIN, 2011) à pesquisa na área de educação em ciências – particularmente, por seus recursos de sistematização e de interpretação textual. Como resultado, foi possível descrever, para os projetos pedagógicos analisados, os conteúdos competências e currículos, evidenciando a aproximação ao paradigma da racionalidade técnica e três tendências decorrentes: a segregação entre os conhecimentos do curso e o seu ensino, a dissociação entre ensino, pesquisa e extensão e a vinculação às perspectivas curriculares tradicionais. Com base nessas evidências, e tomando por referência aportes teóricos de Foucault no campo discursivo (FOUCAULT, 1996; 2012; 2014), procedeu-se à segunda abordagem: a análise de como significam os projetos pedagógicos de cursos de Física EaD provenientes de instituições públicas de ensino, no recorte da fragilização da articulação ensino, pesquisa e extensão. Por meio da descrição e da análise de enunciados e das correlatas formações discursivas, foi possível explorar o amplo e complexo domínio de relações imbricadas ao discurso, em que se arrolam: aspectos dos cursos dele influenciadores e por ele influenciados, práticas concretas – indicadas pela variedade de concepções, sujeitos, condições de aparição e relações discursivas – e disputas de poder nele e por ele postas em funcionamento na constituição de um campo de saberes. Atingiu-se, ao fim, o explícito objetivo da multiplicação dos discursos, com vistas à expansão das vias do conhecimento sobre a particular posição do projeto pedagógico do curso no contexto da formação de professores de Física no Brasil. / In this study, it is proceeded an analysis of projects of distance learning bachelor's degree programs in Physics, offered by public institutions of higher education in Brazil in 2014. The survey was organized into two consecutive approaches: (i) the analysis of what mean some contents of these documents; and (ii) the exploration of how mean the speeches linked to them. The first approach was supported by the theoretical and methodological contribution of the study field of content analysis (BARDIN, 2011) for research in science education – particularly for its resources of textual systematization and interpretation. As a result, it was possible to describe, for the pedagogical projects analyzed, the skills and curriculum content and, showing the approach to the paradigm of technical rationality and three resulting trends: the segregation of the knowledge of the course and its teaching, the dissociation between teaching, research and university extension and the linking to traditional curricular perspectives. Based on this evidence, and with reference to Foucault’s theoretical contributions in the discursive field (FOUCAULT, 1996; 2012; 2014), it was proceeded to the second approach: the analysis of how mean the pedagogical projects of Physics courses offered at a distance, in clipping of the weakening of the teaching, research and university extension. Through the description and analysis of statements and the related discursive formations, it was possible to explore the broad and complex area of intertwined relationships to discourse, in which are list: aspects that influencers and are influenced by courses, concrete practices - indicated by the variety of concepts, subjects, conditions of appearance and discursive relations - and powers in and through it put into operation in the constitution of a field of knowledge. At the end, it has been achieved the explicit goal of the multiplication of speeches, aiming the expanding of the channels of knowledge about the particular position of the pedagogical design of the course in the training of Physics teachers in Brazil.