Актуальность темы выпускной работы в современных условиях для любого предприятия и для данного предприятия, в частности. В процессе развития любого предприятия, рано или поздно, возникает необходимость в оптимизации внутренних процессов, это особенно актуально, когда предприятие выполняет государственный оборонный заказ (далее ГОЗ) по новым условиям. С 2020 года сдача изделия по ГОЗ должно происходить в соответствии с Приказом от 26.08.2019 г.N 1138/19 [1]. В котором по форме N 4 – статья сырьё и материалы должны расшифровываться попозиционно в полном объёме, и норматив материала должен полностью соответствовать материалу списания, а отклонение от норматива должно обосновываться легитимными документами. Предметом исследования в данной выпускной квалификационной работе является процесс списание материалов в производство и отнесение затрат на заказы. / The relevance of the topic of graduation work in modern conditions for any enterprise and for this enterprise, in particular. In the process of development of any enterprise, sooner or later, there is a need to optimize internal processes, this is especially relevant when the enterprise fulfills the state defense order (hereinafter referred to as the GOZ) under new conditions. From 2020, the delivery of the product according to the GOZ should take place in accordance with the Order of 26.08.2019 N 1138/19 [1]. In which, in form N 4, the article of raw materials and materials should be decrypted in full by position, and the material standard should fully correspond to the write-off material, and the deviation from the standard should be justified by legitimate documents. The subject of research in this graduation qualification work is the process of scrapping materials into production and assigning costs to orders.

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Syftet med studien är att undersöka vilka skrivdiskurser som framkommer när F-3 lärare talar om sin skrivundervisning och elevers skrivmotivation, med diskursanalys som teoretiskt angreppssätt. I tidigare forskning redogörs för studier från en nationell såväl som internationell kontext. De valda studierna ger en bakgrund till forskningsområdena skrivdiskurser och skrivmotivation. Metoden i studien utgörs av semistrukturerade intervjuer med sju verksamma F-3 lärare. Resultatet visar hur lärares sätt att tala om skrivande domineras av en färdighetsdiskurs. Resultatet synliggör även en diskrepans i lärarnas sätt att förhålla sig till olika skrivdiskurser, samt hur en lärare särskiljer sig från resterande lärare. I relation till elevers skrivmotivation framkommer flera kopplingar till olika skrivdiskurser. Det finns en diskrepans i lärarnas sätt att tala om skrivmotivation i relation till olika skrivdiskurser, samt hur detta speglas i lärarnas motivationsstrategier. I diskussionen lyfts, utifrån tidigare forskning, hur färdighetsdominansen kan bero på en yttre press från nationella mätningar. I diskussionen ifrågasätts även färdighetsdiskursens möjligheter att skapa en inre motivation. Slutsatsen är att en social praktikdiskurs verkar vara gynnsam för elevers skrivmotivation, samt att denna diskurs kan användas oavsett undervisningskontextens yttre förutsättningar. För professionen skapar studiens bidrag en större medvetenhet om hur olika skrivdiskursiva praktiker relaterar till elevers skrivmotivation.

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Syftet med studien är att utforska och inhämta kunskap om lärarnas uppfattningar av elevers behov av skrivkunskaper i engelska från årskurs 3 inför årskurs 4. För att uppnå detta genomfördes intervjuer med verksamma lärare, vilket möjliggjorde besvarandet av forksningsfrågorna. Fenomenologi användes som metodansats för att förstå och analysera lärarnas upplevelser och erfarenheter av skrivundervisningen. Resultatet visade på att förbättrad kommunikationen mellan låg- och mellanstadiet kan ge bättre skrivundervisning för eleverna. En gemensam uppfattning som framkom var bristen på kommunikaiton mellan låg- och mellanstadiet. / The purpose of the study is to explore and gain knowledge about teachers´perceptions of students´ need for writing skills in English from grade 3 to grade 4. To achieve this, interviews were conducted with active teachers, which enabled the answering of the research questions. Phenomenology was used as a methodological approach to understand and analyze the teachers ‘experiences and perceptions of writing instruction. The results showed that improved communication between primary school and middle school can lead to better writing instruction for students. A common perception that emerged was the lack of communication between primary and middle school.

本研究探討我國於2004年發佈之第35號財務會計準則公報，有關『資產減損之會計處理準則』。35號公報要求企業必須評估公司資產之價值，以避免資產價值之虛列，增加資產價值資訊之透明度。本研究就公開資訊之揭露與資訊透明度的觀點，探討與資產減損有關的三項議題：(1)資產減損之股價反應幅度與公司特質及減損資產類別的關聯性；(2)資產減損對分析師盈餘預測特性之影響；(3)資產減損對本益比之影響。本文之研究結果顯示：(1)對於提前於2004年年報適用的樣本與準時於2005年第一季季報適用的樣本，公司特質變數與股價反應幅度的關聯性有不同；而減損資產類別變數與股價反應幅度則未有顯著之關係；(2)相較於同產業且資產總額接近之未宣告認列資產減損的控制組公司，宣告認列資產減損之公司，其分析師盈餘預測之離散性與預測誤差降低；並且公司揭露認列的減損比率愈大，其分析師間盈餘預測的離散性及預測誤差愈小；(3)在與同產業且資產總額接近之未宣告認列資產減損之控制組公司相較下，宣告認列資產減損之公司，其減損認列後的本益比較減損認列前的期間為高，且認列減損之比率愈大者，其認列減損之後的本益比愈高。這些結果顯示35號公報之公布實施，強制規定公司全面檢視資產或重大投資之潛在未實現損失，將有助於增加資產及盈餘資訊之透明度與穩健性，並提高了分析師對公司盈餘預測能力及市場對公司盈餘資訊之評價。 / This paper studies the effects of the implementation of Statement on Financial Accounting Standards (hereafter, SFAS No. 35) in 2004 on “Accounting for Asset Impairments”. SFAS No. 35 requires that the company has to assess its assets to reflect the potential unrealized losses of assets and improve the transparency of the value of assets in financial statements. From the viewpoints of the disclosure on public information and the transparency of financial statements, this study examines the following three issues related to the asset write-offs: (a) how is the association between the magnitude of market reaction to write-off announcements, firms’ characteristic, and the categories of the asset written-off? (b) what is the impact of asset write-offs on analysts’ forecast dispersion and errors? (c) what is the impact of asset write-offs on price/earnings ratios? The results show that the magnitudes of market reaction in the early adoption samples in 2004 financial statements are different from that in the timely adoption samples in first quarter of 2005’s financial statement. However, The magnitudes of market reactions to the write-off are not significantly associated with categories of asset written-off. Furthermore, compared to control sample of non-adopting firms in the same industry and with similar total assets, the adopting firms have less analysts’ earnings forecast dispersion and errors. And, the larger the asset write-offs, the smaller the analysts’ earnings forecast dispersion and errors. Finally, the adopting firms have larger price/earnings ratios after the asset write-offs than control sample. The larger proportions of asset write-offs to total assets, the larger the price/earnings ratios after the firm the asset write-offs. Accordingly, the above evidence indicates that the reports implementations of SFAS No. 35 improves the transparency and conservatism of assets and earnings information, and to increase the valuations of earnings in the stock market in that the adopting firms are required to evaluate the potential unrealized losses on their long-lived assets and investments.

O problema que deu origem a essa investigação foi o conflito resultante do descompasso entre opções teóricas conscientes e a prática de ensino que conseguíamos efetivamente implementar, ao assumirmos aulas de Língua Portuguesa para turmas do ciclo II do Ensino Fundamental, em uma escola pública estadual, logo após a conclusão do mestrado em Educação. No intuito de priorizarmos práticas que favorecessem a formação de alunos leitores e produtores de textos, e não apenas copistas e decifradores, verificávamos a interferência de diversos aspectos que repercutiam negativamente em nossa prática. Assim, partindo do pressuposto de que o desenvolvimento dessas capacidades requer um ensino deliberado e contínuo ao longo de toda a escolaridade básica, por professores de diferentes disciplinas, propusemo-nos a buscar respostas para as seguintes questões: qual a natureza das dificuldades enfrentadas pelos professores ao buscarem promover a aprendizagem dos seus alunos? Que contingências relacionadas ao ensino da leitura e da escrita, deliberado ou não, estão presentes no trabalho do professor da escola pública, facilitando ou dificultando os processos de ensino e aprendizagem? Para responder a essas questões, empreendemos um estudo situado no paradigma da pesquisa qualitativa em educação, empregando, em algumas etapas, procedimentos inspirados na etnografia educacional (Ezpeleta e Rockwell, 1986; Fonseca, 1998; Erickson, 1989). A análise dos dados fundamentou-se em um critério essencialmente semântico, à luz de parâmetros da análise do conteúdo (Bardin, 1978). Os trabalhos de Tiramonti (2005), Azanha (1990, 2004), Souza (2002, 2006) e Lapo (2005), entre outros autores, subsidiaram teoricamente a nossa investigação, na medida em que propõem considerar aspectos do contexto mais amplo em que atuam os professores, focalizando situações concretas das quais emergem fontes de mal-estar e de bem-estar docente que intervêm em suas práticas. Os dados indicaram que o contexto da sala de aula não é, muitas vezes, propício ao trabalho cotidiano focado em práticas de leitura e produção de texto, em função de diversos fatores: número elevado de alunos, dificuldade de acompanhamento particularizado desses alunos pelos professores; necessidade de gerir demandas individuais e coletivas do grupo; dificuldades inerentes à manutenção de certa ordem que permita a realização de atividades complexas e significativas na sala de aula; interesses pessoais divergentes e por vezes conflitantes; recursos materiais às vezes escassos ou precários; tempo acelerado para gerir inúmeros procedimentos cotidianos, que acabam ocupando grande parte do tempo das aulas em questões não diretamente relacionadas ao ensino e aprendizagem dos conteúdos, entre uma infinidade de outros fatores. Além de questões de ordem objetiva, interferem também nas situações concretas de sala de aula aspectos de ordem subjetiva, que envolvem conhecimentos e características pessoais dos docentes, seus valores, crenças, necessidades e desejos, os quais determinam maneiras muito peculiares de avaliar o contexto, agir e reagir às contingências cotidianas. Todos esses elementos precisam ser considerados quando se propõem ações de melhoria da educação pública. É preciso, pois, relativizar as expectativas quanto ao papel da escola e dos professores, que parecem superestimadas no conjunto de ações que a sociedade precisa implementar para que a qualidade do ensino melhore de modo significativo. / The problem that gave rise to this investigation was the conflict resulting from the dissonance between theoretical conscious options and the teaching practice that we have actually managed to implement when we took over the Portuguese Language classes for Cycle II groups of Brazilian Middle School at a state public school, soon after completing the Masters Degree in Education. Aimed at prioritizing practices that would favor the education of text readers and producers, not just copyists and decoders, we verified the interference of many aspects that had a negative impact on our practice. Thus, starting from the premise that the development of such skills requires a deliberate and continuous teaching during the whole basic education by teachers of different subjects, we have proposed to look after the answers for the following questions: what is the nature of the difficulties faced by teachers when trying to promote their students learning? Which contingencies related to teach reading and writing, deliberate or not, are present in the work of public school teachers, making the teaching and learning processes easy or difficult? To answer such questions, we undertook a study within the paradigm of the qualitative research in education, using, in some steps, procedures inspired in the educational ethnography (Ezpeleta and Rockwell, 1986; Fonseca, 1998; Erickson, 1989). The data analysis was grounded on essentially semantic criteria, in the light of content analysis parameters (Bardin, 1978). The works of Tiramonti (2005), Azanha (1990, 2004), Souza (2002, 2006) and Lapo (2005), among other authors, gave theoretical support to our investigation, insofar they propose to consider aspects of the broader context where teachers act, focusing on concrete situations from which sources of teachers uneasiness and easiness emerge that intervene in their practices. Data indicated that the classroom context is often not proper for the everyday work focused on the practices of reading and producing texts, in view of many factors: high number of students, difficulty of individualized follow-up of these students by teachers; need of managing the groups individual and collective demands; difficulties inherent to maintaining a certain order that allows performing complex and meaningful activities in classroom; divergent and often conflicting personal interests; sometimes scarce or precarious material resources; having to rush to manage multiple everyday tasks that eventually take large amount of class time in issues not directly related to teaching and learning of contents, among a multitude of other factors. Besides questions of objective order, aspects of subjective order do also interfere with concrete classroom situations, which involve knowledge and personal characteristics of teachers, their values, beliefs, needs and desires, which determine very peculiar ways of evaluating the context, acting and reacting to everyday contingencies. All these elements must be considered when improvement actions in public education are proposed. Thus, it is necessary to frame the expectations as to the role of school and teachers, which seem to be overestimated in the set of actions that the society must implement so that there is significant improvement in the teaching quality.

Data Handover est une librairie de fonctions adaptée aux systèmes distribués à grande échelle. Dho offre des routines qui permettent d'acquérir des ressources en lecture ou en écriture de façon cohérente et transparente pour l'utilisateur. Nous avons modélisé le cycle de vie de Dho par un automate d'état fini puis, constaté expérimentalement, que notre approche produit un recouvrement entre le calcul de l'application et le contrôle de la donnée. Les expériences ont été menées en mode simulé en utilisant la libraire GRAS de SimGrid puis, en exploitant un environnement réel sur la plate-forme Grid'5000. Par la théorie des files d'attente, la stabilité du modèle a été démontrée dans un contexte centralisé. L'algorithme distribué d'exclusion mutuelle de Naimi et Tréhel a été enrichi pour offrir les fonctionnalités suivantes: (1) Permettre la connexion et la déconnexion des processus (ADEMLE), (2) admettre les locks partagés (AEMLEP) et enfin (3) associer les deux propriétés dans un algorithme récapitulatif (ADEMLEP). Les propriétés de sûreté et de vivacité ont été démontrées théoriquement. Le système peer-to-peer proposé combine nos algorithmes étendus et le modèle originel Dho. Les gestionnaires de verrou et de ressource opèrent et interagissent mutuellement dans une architecture à trois niveaux. Suite à l'étude expérimentale du système sous-jacent menée sur Grid'5000, et des résultats obtenus, nous avons démontré la performance et la stabilité du modèle Dho face à une multitude de paramètres / Data Handover is a library of functions adapted to large-scale distributed systems. It provides routines that allow acquiring resources in reading or writing in the ways that are coherent and transparent for users. We modelled the life cycle of Dho by a finite state automaton and through experiments; we have found that our approach produced an overlap between the calculation of the application and the control of the data. These experiments were conducted both in simulated mode and in real environment (Grid'5000). We exploited the GRAS library of the SimGrid toolkit. Several clients try to access the resource concurrently according the client-server paradigm. By the theory of queues, the stability of the model was demonstrated in a centralized environment. We improved, the distributed algorithm for mutual exclusion (of Naimi and Trehel), by introducing following features: (1) Allowing the mobility of processes (ADEMLE), (2) introducing shared locks (AEMLEP) and finally (3) merging both properties cited above into an algorithm summarising (ADEMLEP). We proved the properties, safety and liveliness, theoretically for all extended algorithms. The proposed peer-to-peer system combines our extended algorithms and original Data Handover model. Lock and resource managers operate and interact each other in an architecture based on three levels. Following the experimental study of the underlying system on Grid'5000, and the results obtained, we have proved the performance and stability of the model Dho over a multitude of parameters

Made available in DSpace on 2016-04-04T18:33:12Z (GMT). No. of bitstreams: 1 Lauro Araujo Mota.pdf: 3184997 bytes, checksum: db8e3fa3195313d7638a86c3efe44e2b (MD5) Previous issue date: 2013-12-09 / The Program Read and Write currently installed in the whole education system of the State and the city of Sao Paulo was organized and structured with the objective of reversing the low indicators of school learning related to reading and writing, and the high rates of dropout and repetition present in the paulista system teaching up to the mid years of 2000s.As the focus of the Program Read and Write are the skills of reading and writing, we proposed to investigate the teaching and evaluation in the area of mathematics in a 5th grade group.The guiding question of the research was: What is the relationship between the practices employed to assess the issues of mathematics by a teacher of 5th grade who uses the Program Read and Write and the surveys proposed by the referred Program?The methodology used in this r search is of a qualitative nature through a field study of an exploratory and descriptive analysis of official documents of the program.We used as a technique of data collection the semi-structured interviews conducted with the teacher of 5th grade and with the pedagogical coordinator, as well as the observations of lessons of mathematics and of evaluations that have occurred during the second half of 2012.The analysis of the documents focused on the Learner Guide, Planning Guide and Didactic Orientations of the professor, Curriculum Guidelines for the teaching of mathematics of the education system of Sao Paulo, guidelines of evaluative surveys (dictation of numbers, field additive and multiplicative) and self evaluations.The results indicate little familiarity of the teacher with respect to the theoretical basis needed for the interpretation of opinion polls mathematics and for the understanding of how this tool can foster the redirection of the students' learning.Theself evaluations showed an awareness that the students present on their evaluation process and its relationship with the teaching of mathematics, identifying progress and difficulties.The observations of lessons point to the use of some assessment instruments in addition to the opinion polls: written test, homework, correction of activities, oral exercises. / O Programa Ler e Escrever, implantado atualmente em toda rede de ensino do Estado de S?o Paulo, foi organizado e estruturado com o objetivo de reverter os baixos indicadores de aprendizagem escolar relacionados com a leitura e a escrita e os altos ?ndices de evas?o e repet?ncia presentes na rede de ensino paulista at? meados da d?cada de 2000. Como o foco do Programa Ler e Escrever s?o as habilidades de leitura e escrita, nos propusemos a investigar o ensino e a avalia??o na ?rea de matem?tica em uma turma do 5? ano do Ensino Fundamental. A quest?o norteadora da investiga??o assim se configurou: qual a rela??o entre as pr?ticas empregadas para avaliar as quest?es matem?ticas por uma professora de 5? ano que utiliza o Programa Ler e Escrever e as sondagens propostas pelo referido Programa? A metodologia utilizada nessa investiga??o ? de natureza qualitativa, realizada a partir de um estudo de campo de car?ter explorat?rio descritivo e da an?lise dos documentos oficiais do programa. Utilizamos como t?cnicas de coleta de dados as entrevistas semiestruturadas realizadas com a professora do 5? ano e com a coordenadora pedag?gica, bem como as observa??es de aulas de matem?tica e das avalia??es ocorridas durante o segundo semestre de 2012. A an?lise dos documentos incidiu sobre o Guia do Aluno, Guia de Planejamento e Orienta??es Did?ticas do professor, Orienta??es Curriculares para o ensino de matem?tica da rede de ensino do Estado de S?o Paulo, pautas das sondagens avaliativas (ditado de n?meros, campo aditivo e campo multiplicativo) e as autoavalia??es dos alunos. Nas observa??es das aulas, verificamos o uso de alguns instrumentos avaliativos al?m das sondagens: prova escrita, tarefa de casa, corre??o das atividades, exerc?cios orais. Os resultados indicam a pouca familiaridade da professora com rela??o ? fundamenta??o te?rica necess?ria para a interpreta??o das sondagens matem?ticas e para o entendimento de como esse instrumento pode favorecer o redirecionamento da aprendizagem dos alunos. As autoavalia??es dos alunos evidenciaram a consci?ncia que os mesmos apresentavam sobre o seu processo avaliativo e sua rela??o com o ensino de matem?tica, seus avan?os e dificuldades.

This is a study of how four teachers work with pupils’ early literacy learning. Interviews were conducted with two teachers who chose to use a specific method, Writing to Read (WTR), for teaching pupils to read, and with two teachers who had not chosen a specific method. The aim of the study was to compare how the teachers worked, their motives for their choice of method, and the ideas the teachers have about early literacy learning. To see whether the teachers’ choice of method was related to the individualization of the teaching and their views of pupils’ learning in interaction, Vygotsky’s theories about children’s learning have been used. The result shows that there are both similarities and differences in the teachers’ reasons for their choice of method. Those who use WTR say that they do so to be able to individualize the teaching, while the teachers who do not use a specific method use the same arguments. There is a difference in whether the teachers aim for structured or unstructured teaching, regardless of the choice of method. Several parallels to Vygotsky’s theories were found, in that all four teachers, irrespective of method, think that their teaching should be characterized by interaction and individualization.