954 resultados para Solvency and Documentary Credit


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Reassembled, Slightly Askew is an autobiographical, immersive audio-based artwork based on Shannon Sickels’ experience of falling critically ill with a rare brain infection and her journey of rehabilitation with an acquired brain injury. Audience members experience Reassembled individually, listening to the audio via headphones while lying on a bed. The piece makes use of binaural microphone technology and spatial sound design techniques, causing listeners to feel they are inside Shannon’s head, viscerally experiencing her descent into coma, brain surgeries, early days in the hospital, and re-integration into the world with a hidden disability. It is a new kind of storytelling, never done before about this topic, that places the listener safely in the first-person perspective with the aim of increasing empathy and understanding. Reassembled… was made through a 5-year collaboration with an interdisciplinary team of artists led by Shannon Sickels (writer & performer), Paul Stapleton (composer & sound designer), Anna Newell (director), Hanna Slattne (dramaturgy), Stevie Prickett (choreography), and Shannon’s consultant neurosurgeon and head injury nurse. It’s development and production has been made possible with the support of a Wellcome Trust Arts Award, the Arts Council NI, Sonic Arts Research Centre, Belfast's Metropolitan Arts Centre, and grants from the Arts & Disability Award Ireland scheme. In its 2015 premiere year, Reassembled had 99 shows across Northern Ireland, including at the Cathedral Quarter Arts Festival (the MAC, Belfast) and BOUNCE Arts & Disability Forum Festival (Lyric Theatre, Belfast). It was awarded 5 stars in the Stage, a Hospital Club h100 Theatre & Performance Award, and been shared at medical conferences and trainings across the UK. It continues to be presented in diverse artistic and educational contexts, including as part of A Nation’s Theatre Festival in 2016 at Battersea Arts Centre in London where it was given 4 star reviews in the Guardian, Time Out London and the Evening Standard. "A real-life ordeal, captured by a daring, disorientating artistic collaboration, which works brilliantly on so many levels…It should be available on prescription.” — The Stage ★★★★★ www.reassembled.co.uk Audio clips and documentary footage available here: http://www.paulstapleton.net/portfolio/reassembled-slightly-askew

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Bakgrund: År 2010 avskaffades revisionsplikten för mindre aktiebolag i Sverige. Anledningen till avskaffandet var att minska kostnaderna för mindre företag. Tidigare forskning har kommit fram till att företag som valt bort revisor får en högre kreditkostnad när de till exempel tar lån. Den tidigare forskningen menar att detta kan bero på att banker och andra kreditinstitut anser att oreviderade finansiella rapporter har en sämre kvalitet än reviderade rapporter vilket leder till en högre risk för kreditgivarna. Denna uppsats kommer att undersöka om det finns någon skillnad på låneräntan mellan företag som valt att ha kvar revisor och företag som valt bort revisor. Syfte: Syftet med denna uppsats är att undersöka, jämföra samt analysera låneräntan hos mindre aktiebolag inom fastighetsbranschen som inte är revisionspliktiga. Metod: Kvantitativ metod, multipel regressionsanalys. Resultat: Resultaten i denna studie visar på att företag med revisor har en lägre ränta i genomsnitt jämfört med företag utan revisor. Vi har även fått fram att revision har en negativ påverkan på företags ränta, men detta resultat är inte signifikant. Därför kan vi inte uttala oss om att revision har en negativ påverkan på företags ränta, trots att tidigare forskning har visat det. Slutsats: Företags val av revisor eller ej är inte det viktigaste för kreditgivare när det kommer till vilken ränta företagen skall få på sina lån. Det finns andra faktorer som har en större påverkan på räntan. I denna studie är det företags storlek samt andelen materiella tillgångar i förhållande till totala tillgångar som har den största negativa påverkan på företags ränta. Detta indikerar att banker och andra kreditinstitut ser dessa företag som en lägre risk.

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Esta investigação debruça-se sobre a análise do Combate ao Analfabetismo em Angola e o processo de alfabetização levado a cabo pelo Estado e os Parceiros Sociais no meio rural, desde o Acordo de paz em 2002, e especificamente, sobre dos Programas, Estratégias e Planos de Alfabetização do Estado, no contexto do Sistema de Educação, preconizados nesse período. Em Angola a maior parte das ações de alfabetização são asseguradas pelos parceiros sociais do Estado, pelo que procedemos à identificação das Organizações, Associações Nacionais e Organizações Internacionais em processos de Alfabetização e aos Métodos de Alfabetização associados ao Plano Estratégico para a Revitalização da Alfabetização (2012). Os constrangimentos ao processo de alfabetização no meio rural foram analisados em três vertentes: do acesso à educação e alfabetização de jovens e adultos; dos professores e alfabetizadores, sua formação, recrutamento e fixação, e o da utilização da Língua Oficial e das Línguas Nacionais. A investigação teve por base uma metodologia do tipo qualitativo assente na recolha e análise bibliográfica e documental, constituindo um estudo interpretativo fruto de uma Revisão Bibliográfica Narrativa. A gratuitidade, a equidade e a qualidade do ensino em Angola, enquanto objetivos primordiais dos principais documentos reitores do Sistema de Educação, não estão a ser asseguradas ou cumpridas com a amplitude e a eficácia pretendidas. Não obstante as estratégias, os programas e os planos de alfabetização concebidos após 2002, a sua implementação não tem conseguido materializar-se enquanto instrumento facilitador de uma “segunda oportunidade” educativa para jovens e adultos analfabetos. Perpetuam-se problemas no acesso ao ensino no meio rural, particularmente no que respeita à gratuidade, aos fracos apoios e incentivos financeiros do Estado e à insuficiente aplicação de políticas de ação social escolar. Persistem também a escassez de professores e alfabetizadores, as suas dificuldades de caracter formativo e profissional, a limitação de recursos de que dispõem e de incentivos que os levem a fixar-se. A utilização das línguas maternas não se efetiva no processo ensino-aprendizagem, onde a sua pertinência é maior devido à identidade bantu das populações. Estes constrangimentos repercutem-se no insucesso escolar dos alunos e no aumento das taxas de abandono/desistência e comprometem o direito à educação. Apesar do esforço nacional, a afetação de recursos do orçamento destinado ao sector da educação, ao combate ao analfabetismo e à alfabetização de jovens e adultos é ainda inferior a metade do recomendado internacionalmente nesta área. / This study focuses on the analysis of the struggle against Illiteracy in Angola and on the literacy process undertaken by the State and the Social Partners in the rural areas, since the Peace Agreement in 2002, and specifically on the Programs, Strategies and Plans of Literacy of the State in the context of the Education System proclaimed on that period. In Angola most literacy actions are ensured by the social partners of the State, therefore we proceed to identify the Organizations, National Associations and International Organizations in processes of Literacy and the Methods of Literacy associated to the Strategic Plan for the Revitalization of Literacy(2012). The constraints on the process of literacy in rural areas were analyzed in three strands: the access to education and literacy for young people and adults; the teachers and literacy teachers, their school formation, recruitment and fixation, and the use of the Official Language and the National Languages. The study used a qualitative methodology based on bibliographic and documentary collection and analysis, constituting an interpretative study, which is the result of a bibliographic narrative review. Free, equal and quality education in Angola as primary objectives of the main guiding documents of the Education System, are not being provided or accomplished with the scope and effectiveness required. Despite the Strategies, the Programs and the Literacy Plans designed after 2002, its implementation has not been able to be materialized as a facilitator of a "second chance" education for young people and adult illiterates. Problems remain in the access to education in rural areas, particularly, as far as free education, weak support and financial incentives from the State and inadequate implementation of the policies of school social work are concerned. The shortage of teachers and literacy teachers, the difficulties related to their training and their profession, the limited resources available and incentives that lead them to settle down also persist. The use of the mother tongues is not effective in the teaching-learning process, where its pertinence is greater due to the bantu identity of the populations. These constraints have repercussions on the students' school failure and on the abandonment rates increase and compromise the right to education. Despite the national effort, the allocation of budget resources intended for the education sector, to fight illiteracy and to improve young people and adults’ literacy, is still less than half of the recommended internationally in this area.

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This thesis aimed to evaluate the implementation of the Food Acquisition Program(PAA) through CONAB RN in the period of 2003-2010 with the perception of all agents involved in the implementation of the government program.For the methodological trajectory it was adopted a descriptive bibliographical and documentary approach with triangular qualitative and quantitative, also called evaluative research.The theoretical model was supported by the authors Draibe (2001), Aguilar and Ander-Egg (1994) and Silva(2001), among others, that focused on family farming and evaluation of implementation of public policy having as a category of analysis the size implementation of policy and the latter divided into 10 theoretical dimensions.The universe consisted of three groups: the first were the managers and technicians from CONAB(RN and Brasilia), totaling 15 subjects. The second group was of associations/cooperatives that participated in the programin 2010, totaling a sample in each access of 15 representatives. The third group of subjects totaled with 309 representatives of governmental and non-governmental organizations that received donations of food for the same period. Semi-structured interviews and forms were adopted as instruments of data collection.The data were processed qualitatively by the analysis of content (interviews and documents) and quantitatively by means of statistical tests that allowed inferences and adoption of frequencies. Among the key find ingests that the program is not standing as a structure supported by planning. The interests of the performers do not necessarily converge with the objectives of the Food Acquisition Program (PAA). A shockof goals was identified (within the same program) when comparingthe financial agent (Ministry of Rural Development and of Social Development and Fight Against Hunger Ministry r) and the executor, CONAB/RN. Within the assessed dimensions, the most fragileis the sub-managerial decision-making and Organizational Environment and internal assessment, still deserves attention the sizeof logistical and operational Subsystem, as this also proved weak.The focusin the quest toexpand thequantificationof the resultsof theFood Acquisition Program (PAA)by CONAB/RN does forget a quality management focused on what really should be:the compliance with the institutional objectives of the government program.Finally, the perspective for the traded implementation should be re-examined because excessive discretion by managers along with technical staff has characterized there al role of the Food Acquisition Program (PAA) as public policy. We conclude that the implementation model, which apparently aggregates values to the benefitted citizens, has weakened the context of work on family farms having the management model of the implementation process be reviewed by the Federal Government and point too ther paths, which have as a guide line the emancipation and developmentof the field or in the field andat the same time enables the reduction of nutritional deficiency of beneficiaries in a balanced and coherent way

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Some sectors in Brazil are earning notoriety in the international market, configuring itself in dynamic areas for the Country. The most typical case is the agribusiness. Rio Grande do Norte state has important role, because 90% of the output of the melon exported by Brazil is produced at Assu/Mossoró. The present work planned to verify the evolution of the culture of the melon produced at Assu/Mossoró area, from 1990 to 2003. Through descriptive research, utilizing the case study and documentary analysis of secondary data this work showed the evolution of the area reaped of melon in the pole Assu/Mossoró, the quantity produced of melon and of the value of the output of the melon between 1990 and 2003. The research verified that all of the factors studied show growth during the analyzed period, showing up the importance of the agribusiness for the region. However the analysis shows the vulnerability of the sector concerning external macroeconomics factors, such as the exchange rates. Showing the importance and/or dependence of the producers for public actions to development of the culture, that might be on areas like infrastructure, economics or taxes

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This work is a study in the Local Productive Arrangement of confections from Agreste of Pernambuco, as a relevant sector in economic and social aspect. This research has as central aim to understand how the inter-organizational relations influence the collective efficiency of arrangement. The theoretical framework employed highlights the approaches that deal with the benefits of business agglomeration for the develop­ment of firms and regions. It has discussed the approach of small and medium enter­ prises and industrial districts (SCHMITZ, 1997), which introduce the concept of col­ lective efficiency, explaining that only those externalities explained by Marshall (1996) are not sufficient to explain the competitive advantage of enterprises, expand­ing the idea that organizations achieve competitive advantage not acting alone. To examine the influences of relations in the collective efficiency, it has been taken as analytical perspective theory of social networks (GRANOVETTER, 1973, 1985; BURT, 1992; UZZI, 1997) because it has believe that this approach provides subsi­ dies for a structural analysis of social relationships in face the behavior of human ac­tion. By examining the organizations in a social network, you should understand the reason of this establishment of the relationship, their benefits, and as the information flow takes place and density of links between the actors (Powell; SMITH-DOERR, 1994). As for the methods, this study is characterized as a case study, in according to the purposed objectives, in addition to qualitative method. Also, due to recovering of the historical milestones of the arrangement, it is used a sectional approach with longitudinal perspective (VIEIRA, 2004). The primary and secondary data were used in order to understand the evolutionary process of the sector and their inter-actors re­ lationships in the arrangement for the promotion of development, for both, was used the contend and documentary analysis technique, respectively (DELLAGNELO ; SIL­VA, 2005). The approach of social networks has permitted understand that social re­lationships may extend the collective efficiency of the arrangement, and therefore need to develop policies that encourage the legalization of informal companies in ar­rangement, by showing up themselves representative. Thus, the relations estab­ lished in LPA of confections from Agreste of Pernambuco need for more effective mechanisms to broaden the collective efficiency. Therefore, this way as take place has directly benefited only a group of companies that are linked in some way the sup­portive institutions. So we can conclude that the inter-actor relations have limited the collective efficiency of LPA, being stimulated by the institutions in support only to groups of entrepreneurs, even those that produce external relations for all clustered companies

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The availability of new underwater cameras and sub-aqua diving gear in the immediate post-war era opened up exciting possibilities for both narrative and documentary filmmakers. While the visual elements of this new world could now be more easily captured on film, the sound elements of the sub-aqua environment remained more elusive. What did, or should, this undersea world sound like? This article examines the use of sound in the sub-aqua scenes of both fictional and documentary films in the 1950s and asks questions about the methods used in the sonification of these worlds. Comparing the operation of underwater sound and human hearing with the production and post-production strategies used by filmmakers, I seek to identify the emergence of a sound convention and its implications for issues of cinematic realism. Central to this convention is the manipulation of sonic frequencies. The sound strategies adopted also raise questions about the malleability of viewer perspective and sound-image relationship in terms of a realist mode of address. Linked to this is the use of sound to enhance audience experience on an affective level. As well as underpinning cinematic realism, these new sound environments offered fresh experiences to audiences seeking new reasons to visit the cinema in an era of widening forms of entertainment.

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In this paper we present an embedded case study focussed on the learning activities provided for and by us through our involvement in an international forum focused on the professional development of teacher educators. The aim of this research was to get more insights into the complicated processes of professional learning across national borders. Data included personal narratives about learning and documentary analysis of written accounts of the forums’ activities. Following a collaborative self-study approach we utilised an interactive exploration of the data, using coding techniques derived from grounded theory. We conclude that our professional learning can be seen through two inter-related perspectives. The first perspective is the interplay between our own learning and the ways in which we want to support colleagues in their professional development. The second perspective is the reciprocal effect of working in national as well as in transnational contexts. By studying our professional learning processes we developed insights in how a shared communal international forum can be established without losing individual voices and national perspectives. Moreover, by our involvement in an international forum we also continue to develop our own self-understanding as ‘educators of teacher educators’.

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Partnership is a dominant theme in education policy and practice in England and in other western countries but remains relatively under-researched, especially with respect to what sustains a partnership. This article draws on a study of partnership working in the field of post-16 learning that revealed the role of dimensions of social capital in supporting and sustaining the case study partnership. The research adopted a grounded approach and used multiple methods of data gathering including observations of partnership meetings, semi-structured interviews and documentary research. The findings reported here focus on aspects of partnership working and facets of social capital that support and sustain partnership, including multiple layers of collaboration, networks and networking, high levels of trust and shared norms and values amongst key participants. The analysis suggests that the contested concept of social capital provides a useful theoretical frame for understanding the basis of sustainability in education partnerships.

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The discussions wherein develop proposals for university reform in Brazil include, among other things, the conception of the university titled "New University", whose structural origin comes from the bill of higher education reform and unification of the foundations of education European upper (Bologna process). At its core, the Bologna process has imposed a series of transformations, among which, the promotion of mobility, as a stimulus to interinstitutional cooperation to enable an better and bigger qualification of the students. Nevertheless, what we see is that this point is one of the main points made flawed by Brazilian institutions that have adopted this model of higher education. An example is the Bachelor of Science and Technology - BC&T, Federal University of Rio Grande do Norte - UFRN, where there are problems of the internal order, represented by the problem of the reusing of the disciplines, such also of external order, in cases of transfers interinstitutional. Because of this, and knowing that this is a typical problem in which multiple criteria are involved, the aim of this study is to propose a multicriteria model for selection of interciclo of the BC&T of the UFRN which addresses the issue of mobility. For this, this study was of exploratory and study case nature, use as tools of data collection, the bibliographic and documentary research, as well as semi-structured interviews. For the elaboration of the model, were used the five phases most commonly used in the modeling of problems in operational research in a sample of 91 students of BC&T. As a result, we obtained a model that addresses the issue of internal and external mobility of the school and that, moreover, was also more robust and fair than the current model of BC&T and also what is used in other courses of the UFRN, taking into consideration the expected results by the decision makers

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This work addresses the study of interdisciplinarity in higher administration education, a topic of great relevance in the present context, due to guidelines issued by Ministry of Education through the National Curriculum Guidelines -NCGs for undergraduate courses in Management. The attention on the subject emerges from the gained experience of a researcher and teacher working as manager of an undergraduate course in Business Administration who set up interdisciplinarity through interdisciplinary projects in a management course pedagogical project at a private university in State of Pará/Brazil. The work rebuilds and reports experiences, and studies the practice of lecturers involved in those interdisciplinary actions. The study aimed to identify changes in pedagogical practices of teachers involved in the searched interdisciplinary experience. To address the questions that directed the work and achieve proposed objectives, from a qualitative approach, a significant bibliographical and documentary work was conducted on the topic. In the survey carried out on secondary sources such as publications of major authors and scientific papers reporting interdisciplinary experiences in higher administration education, it was found that interdisciplinarity for its ambiguous character is still poorly understood by teachers, and reports on its application in administration teaching are incipient. This study also used data collected from primary sources, from dialogues through interviews with educational fellows - teachers and officers of the institution that served as locus of the research, who had the opportunity to experience the studied interdisciplinary experience. Data were processed and analyzed using content analysis technique. Research results showed that teachers of the institution of research have a good understanding of meaning of interdisciplinarity as a link between disciplines; it was also found substantial evidence of changes in teaching practices and actions of such teachers based on their participation in interdisciplinary projects. Although the experience studied can be considered innovative and challenging, much needs to be done in the course management for achievement of interdisciplinary actions in the course, particularly regarding to the removal of institutional, methodological, psychosocial, epistemological obstacles in operationalizing interdisciplinary practices, with emphasis on the need of a process of continuous and specific training aiming at developing skills for interdisciplinary acting, to the extent that these education professionals do not perceive themselves able to act as interdisciplinary lecturers

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This work intends to describe and analyze the parties of forró that happen in Serra da Gameleira, in São Tomé/RN. Serra is a divided social space: groups of different ethnic origins live together in Gameleira de Baixo, Salgadinho (or Gameleira de Cima) and Chaves Belas. They are approximately two hundred families that live exclusively from agriculture. We try to understand how the parties inform about the social organization, the ethnic composition of the families that live there and the past of Serra, through the genealogy offorró players. In the discussion, we identify the festive places: in the total, we have Five houses of forró that function regularly one of them has been described. The private and public spaces inside them are intimate related, with no clear limits between the house of forró and the residence. Each house of forró has an owner, that regularly makes the parties, mobilizing a big part of the inhabitants, and provoking the straitening of the social relations. Observing the festive sociability between different social segments, the forró appears like na element that minimizes social conflicts, providing news ways of association and cooperation in the space of Serra da Gameleira. For the collection of facts, we used the ethnographic method, through the direct observation, interviewing and documentary research. The local history is recounted following the routes of oral memory and historical documents analysis. In the end of the analysis, we concluded that music and party are elements that aggregate the different groups that live in the location and determine forms of expression of what is seen as a traditional culture

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This study is dedicated to explain the extent to which political influence in the management of state-owned enterprises can be considered legitimate in the light of the fundamental right to good governance and corporate and public governance, for which was undertaken bibliographical and documentary research guided by the deductive method of work, in which were investigated and presented concepts and issues relating to the State, Government, politics, Public Administration, constitutional principles of Public Administration, the fundamental right to good administration, corporate and public governance and state enterprises. Based on the assumptions found in the works and consulted laws it was possible to conclude that the political influence in state-owned enterprises management can be considered legitimate in the light of the fundamental right to good governance if it promotes the public interest and the public purposes achievement, effectively, efficiently and if it preserves the citizens' rights and the principles and rules that make up the legal framework for public administration; and can be considered legitimate in the light of corporate and public governance to the extent that, in a transparent manner and according to the relevant rules, it seeks not the private benefit of politicians, but to promote the public interest or, in other words, the increase of public value produced by them, while protecting and guaranteeing the rights of its stakeholders and shareholders.

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A dissertação intitulada “Desencontros legais e morais na pesca artesanal: a Educação Ambiental política para a transformação socioambiental em Rio Grande/RS e São José do Norte/RS” busca analisar a compreensão das comunidades de pescadores artesanais do Rio Grande e de São José do Norte acerca de aspectos do desencontro entre as normas legais pesqueiras e as normas morais daqueles atores sociais, e os reflexos na conservação do meio ambiente e no exercício da cidadania ambiental, a fim de colaborar, por intermédio da Educação Ambiental, com o fortalecimento dos pescadores para a reversão do atual quadro de crise social e ambiental vivenciada na pesca artesanal da região, bem como para refletir sobre a ineficiência das regras legais aplicáveis no estuário da Lagoa dos Patos. Para tanto os objetivos foram estruturados de forma a investigar os aspectos do desencontro mencionado; analisar seus reflexos no declínio da conservação dos recursos renováveis e no exercício da cidadania pelos pescadores artesanais; e apresentar alternativas possíveis pela e para a Educação Ambiental, enquanto educação política, visando a proporcionar a transformação socioambiental dos pescadores para a garantia de sua participação cidadã nas esferas de decisão relativas à sua vida social e profissional. A pesquisa teve uma abordagem qualitativa, com enfoque teórico-metodológico nas representações coletivas dos pescadores. O trabalho foi composto de levantamento bibliográfico e documental, que serviu de apoio para a obtenção das representações mediante a realização de grupos focais junto a quatro comunidades de pescadores nas cidades pesquisadas. Esse corpus de pesquisa foi analisado com base na metodologia Análise Textual Discursiva. Os resultados obtidos indicaram que a crise instaurada na pesca ultrapassa a dicotomia existente entre as leis ambientais e as normas morais dos pescadores artesanais, emergindo o aspecto da necessidade financeira e de sobrevivência de pescadores e de suas famílias. Verificou-se, outrossim, que o desencontro pesquisado refletiu negativamente na conservação dos recursos naturais, na medida em que gerou a falta de efetividade de leis relacionadas àquela atividade profissional, repercutindo desfavoravelmente no exercício da cidadania ambiental pelos pescadores. Concluiu-se que a Educação Ambiental política possui um papel fundamental para o empoderamento dos pescadores artesanais em busca de sua participação ativa nos processos de gestão dos recursos pesqueiros estuarinos, numa verdadeira governança participativa, voltada à conservação ambiental e edificação do bem coletivo.

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Mestrado em Contabilidade e Gestão de Instituições Financeiras