Dissertations / Theses on the topic 'Account books'

The Google Books project is germane for examining underappreciated dimensions of social justice and access to information from a Rawlsian perspective. To date, however, the standard account of Rawls as applied to information and technology has focused almost exclusively on rights to access and information as a primary good (Drahos 1996; van den Hoven and Rooksby 2008; Duff 2011). In this dissertation, the author develops an alternative to the standard account—the sociotechnical account—that draws on underappreciated resources available within discussions of Rawls' work. Specifically, the author focuses on the importance of Rawls' basic structure argument and the value of self-respect—two ideas that figure prominently in Rawls' theory and have been discussed extensively by its critics. After developing this alternative account, the author undertakes a disclosive ethical analysis of Google Books from a social justice perspective. As a method, disclosive ethics is concerned with identifying morally opaque features of artifacts and systems. Following Brey (2000; 2010), the analysis proceeds along three levels: theoretical, disclosure, and application. At the theoretical level, extant Rawlsian applications are scrutinized and rearticulated in light of advanced informational and technological practices. At the disclosure level, morally opaque dimensions of Google Books are disclosed as relevant to self-respect and social justice. In particular, the author focuses on three dimensions of the Books project that would go otherwise overlooked on the standard account of Rawls: quality of scans and metadata, visibility of indexes in Books' preview mode, and Google's conception of the value of information. At the application level, disclosed dimensions are examined according to both the standard and sociotechnical accounts. Ultimately, the author shows how, on a sociotechnical account, these three dimensions of Google Books raise otherwise overlooked questions regarding social justice, information, and technology today..

ACCOUNT BOOK By Lynda Fleet Perry, MFA A thesis submitted in partial fulfillment of the requirements for the degree of Master of Fine Arts at Virginia Commonwealth University. Virginia Commonwealth University, 2014 Major Director: Thesis / David Wojahn, Professor, English Department

The two essays that comprise this thesis use personal narrative to discuss various aspects of illness, resistance and the body. The first essay uses performance theory to explore the social structures, mandates and restrictions concerning illness. I use the cancer experience to explore the co-creation of self, identity, and modes of being between "performer" and "audience." "Performer," in this case, is the "breast cancer patient," and the "audience" is comprised of the "social others.” The second essay explores cyborgization of the body, its painful effects, and associated social and moral values. It also discusses how we create theory and understanding of self through fiction, media and experience.

The goal of my diploma thesis is to give a comprehensive interpretation on the issue of accounts compiled by entities in the Czech Republic. I describe the operations and activities before, during and after its compilation. I also briefly refer to International Financial Reporting Standards and the appreciation of assets and liabilities. Finally I'm doing an analysis of a final accounts of the real company.

This thesis looks at the problem of the differences between the MT Tabernacle accounts and the LXX translation in the Book of Exodus (chs. 25-31 and 35-40). Although the differences between MT Exodus 25-31 and the LXX appear to be a matter of the type of variation which might be expected between source and receptor text with their own history of development, the differences between MT and LXX Exodus 35-40 are far more complex. The order of LXX Exodus 36-39 is quite distinct from that of the MT; the LXX translation is also much shorter than its counterpart. In the past, the general consensus of scholars has been to agree with D.W. Gooding that the arrangement and brevity of LXX Exodus 36-39 were due to the hand of an incompetent translator. After a survey of the problem of the Tabernacle accounts in Chapter one, methodologies are investigated in Chapter two in order to assess the competence (or otherwise) of the translation technique employed by the translator. This methodology is then applied in Chapters three to seven as comparisons are made between 1) the MT Tabernacle accounts; 2) the LXX Tabernacle accounts; 3) the LXX and MT Tabernacle accounts. Since Exodus 29 and 40 do not have a parallel these chapters are studied on their own (Chapters six and seven). The results of each investigation are examined for any clues which may help to solve the problem of major differences or minor discrepancies between the Tabernacle accounts. One difference between this investigation and those previously undertaken, e.g., by Gooding, is that hermeneutical intertextuality plays an important role in discerning the nature of the translation technique of the Tabernacle translator.

The strong connections between the vision accounts in the book of Ezekiel are a well-known fact. However, in the literature their existence is usually simply mentioned. To date, the question of how, when, and by whom (author or redactor) these links were created has attracted very little attention. The present thesis undertakes a redaction-critical study of Ez 1:1–3:15 (3:22–27); 8:1–11:25; 37:1–14; 40:1–43:11; 44:1–2, 4–6; 47:1–12 as interrelated narratives. The aim of the first part of the thesis is to outline a unified redaction history of all vision accounts in their mutual relationship. The study begins with the diachronic analysis of Ez 1:1–3:15; 8–11; 37:1–14; 40–48* separately, discerning an oldest version and the respective redaction history for each text unit, along with a structural-literary analysis of every major stage of the text’s growth. The redaction histories are then combined, establishing the chronological order of the layers and, where applicable, their correlation or dependence. Four original vision accounts (2:3–3:15*; 8–11*; 37:1–14*; 40:1–43:10*) and two isolated disputation words (11:3–4, 7–12; 11:14–20*) are attributed to the early-exilic prophet Ezekiel. The four accounts are already at this stage arranged in two interlinked pairs. The insertion of a new “overture” (1:1–2:2*; 3:12–14*) creates particular connections among 1:1–3:15*; 8–11* and 40–48*, and thus a cycle of 3+1 visions, leading from doom to salvation. The links continue to increase in quantity and explicitness, until reaching the present tightly-knit network. Redaction criticism ultimately should serve to facilitate a better understanding of the text. For this reason, the thesis is complemented by a shorter second part. Based on the first, it surveys aspects of the visions’ discourse, rhetoric, and theology — for example, the portrayal of characters, their relationships to each other and to the (historic) audience, the implied ideas of God and of humankind — in their development from the original vision accounts throughout selected redactional layers. To this end, a range of questions and methods is borrowed from narrative criticism and rhetorical criticism. In this way, redaction-critical analysis and literary methods that are typically used in a synchronic approach, work together on elucidating both the history and theology of some of the most complex chapters in the book of Ezekiel.

The purpose of the present study is to assess the contribution of the renowned Mamluk-period scholar Shams al-Dīn Muhammad b. Abū Bakr, known as Ibn Qayyim al-Jawziyyah (d. 751/1350) in the maghāzī and sīrah genres, by investigating and examining the features of his approach in critiquing and evaluating the authenticity of maghāzī narratives in his sīrah collection, Zād al-Maʿād fī Hadī Khayr al-ʿIbād, and to reveal the main methods that he utilised in critiquing the isnāds and the matns of these narratives. This thesis also provides a comprehensive overview of the maghāzī genre and highlights the main theories that have been put forward in both Western and Muslim scholarship, to explain its nature, emergence, development and position among other Islamic genres. This thesis includes an introduction, five main chapters and a conclusion. The first includes the introduction where the rational, objectives, research questions and the methodology of the present research are discussed; the second outlines Ibn al-Qayyim's life and age; the third explores maghāzī literature and the work of Ibn al-Qayyim within this genre; the fourth provides an analytical survey of the main resources on which Ibn al-Qayyim built his maghāzī work; the fifth investigates first isnād criticism in the work of both Western and Muslim scholars and then analyses Ibn al-Qayyim's approach with respect to the isnād; the sixth chapter outlines the origin of matn criticism and explores the main methods of content criticism used by Ibn al-Qayyim to evaluate maghāzī narratives; finally comes the conclusion of the whole work which provides the main results of the present research and recommendations. The present thesis suggests that Ibn al-Qayyim's approach combines and intertwines between different methods applied by earlier traditionists, jurists and historians, by which he developed an advanced approach in critiquing and evaluating maghāzī narratives.

This dissertation addresses the development of the costume book in the rapidly globalising world of the sixteenth century, concentrating on two costume albums produced in the second quarter of the sixteenth century and whose owners and creators shared close ties to the imperial court of Habsburg ruler and Holy Roman Emperor Charles V (r. 1519-56). These richly illustrated albums were among the first known and surviving attempts to make sense of cultural difference by compiling visual information about regional clothing customs in and around Europe and further abroad. Their method of codifying sartorial customs through representative costume figures became a prevailing method through which to examine human difference on an increasingly vast and complex geo-political stage. Yet to have been satisfactorily investigated is the significant role that Habsburg networks and relationships played in shaping these costume albums and their ethnographic interests. The Trachtenbuch, or costume album, of Augsburg portrait medallist Christoph Weiditz (c. 1500-59) is a primary example, constituting a work of keen ethnographic observation which depicts customs and cultures largely witnessed first-hand when the artist travelled to Charles V’s Spanish court in 1529. Of equal interest is the second primary example of this dissertation, the costume album of Christoph von Sternsee (d. 1560) the captain of Charles V’s German Guard. Sternsee’s album, introduced to scholarship for the first time in this study, illustrates diverse cultures and costumes encountered across the imperial Habsburg lands and its neighbours. The emperor’s far-reaching sovereignty propelled Christoph Weiditz and Christoph von Sternsee across the Habsburg lands as they each attempted to benefit their careers and gain prestige from imperial patronage. Their costume albums testify to an empire that encouraged interactions between ambassadors, agents, merchants, military officers, and courtly elite of diverse cultural backgrounds, against a backdrop of shared political, religious, commercial, and military interests. This milieu facilitated the transfer of knowledge and developed methods of visual communication and human representation that were shared and reciprocally recognised.

A dúvida sobre a utilidade da informação do valor justo de Ativos Biológicos para o usuário externo estimulou esta investigação. Em um mercado como o brasileiro no qual o agronegócio é fundamental e o crédito bancário ocupa espaço de destaque no financiamento das operações e dos investimentos, o problema de pesquisa se mostra relevante e, por isso, investigou se essa informação estaria relacionada com o custo da dívida bancária. Os objetivos foram, de modo mais abrangente, verificar se esse modelo de mensuração era desejado pelos analistas de crédito e, de modo mais específico: (i) verificar se havia correlação entre a variação, entre trimestres, da proporção entre a variação do valor justo na Demonstração do Resultado e a receita total, (ii) da variação da proporção entre o Ativo Biológico e o ativo total, (iii) do tamanho das companhias de agronegócio, estes três sobre o custo da dívida bancária; além (iv) verificar se havia preferência pela mensuração ao Valor Justo ou ao Custo e, (v) conhecer a forma como esses analistas realizam o tratamento dessa informação. Não fez parte do escopo, todavia, a elaboração de um modelo de análise de crédito, com identificação de todas as variáveis que a afetam; a investigação está limitada ao quanto a marcação ao Valor Justo menos as Despesas de Venda a impactaram do ponto de vista quantitativo, mas, principalmente, qualitativo. A pesquisa se deu em três etapas: (a) a análise das notas explicativas para percepção dos modelos de divulgação e das Demonstrações Contábeis para a coleta das variáveis desejadas; (b) a submissão dessas variáveis aos testes quantitavos e (c) a análise confirmatória mediante entrevistas semi-estruturadas com os analistas de crédito. O método de pesquisa empírico se deu pela análise de dados em painel de efeitos aleatórios, que retornou como significativa a correlação inversa, ao nível de 5%,da variável de controle logaritmo natural do tamanho do ativo sobre o custo da dívida bancária, bem como positiva a 10%, da variação inter trimestres do quociente formado entre o Ativo Biológico e o ativo total. Por outro lado, a variação interperíodos do quociente nas contas de resultado não se mostrou significativa. A análise qualitativa das entrevistas complementou a análise ao apontar que, apesar de os analistas, via de regra, desejarem a informação ao valor justo, tentam eliminá-la em suas estimativas de capacidade de repagamento, bem como encontram grande dificuldade em reunir subsídios para esse processo devido à falta de padronização das aberturas disponibilizadas pelos preparadores. Essa dificuldade, porém, pelo encontrado, não parece impactar sobre o custo da dívida bancária, já que os analistas não opinam sobre as taxas das operações de crédito. Apesar de não haver feito parte dos testes empíricos, outra indicação apontada nas entrevistas foi de que os analistas valorizam o respaldo por auditorias de renome, aspecto que lhes proporciona conforto a ponto de não vir a questionar com grande ênfase os números reportados. Por fim, a conexão entre a literatura dos custos de transação e a de value relevance através da assimetria informacional parece um largo caminho para novas pesquisas entre os elementos contábeis reportados e a forma como o mercado de crédito percebe o risco.
The doubt about the usefulness of the fair value of biological assets information to the external user conduced this research. In a market like Brazil where agribusiness is crucial and bank credit occupies a prominent space in the financing of operations and investments, the research problem is relevant and, therefore, investigated whether this information would be related to the cost of bank debt. The objectives were, more broadly, whether such measurement model was desired by credit analysts and, more specifically: (i) determine whether there was a correlation between the variation between quarters, the ratio of the change in fair value in the Income Statement and the total revenue, (ii) varying the ratio of the biological assets and total assets, (iii) the size of the agribusiness companies, these three on the cost of bank debt; plus (iv) whether there was a preference for measurement at fair value or cost, and (v) know how these analysts conduct the treatment of this information. The development of a credit analysis model was not part of this scope, weren\'t identified all the variables that affect it; the investigation wass limited to how the fair value less costs to sell model impacted it not only from a quantitative point of view, but mainly qualitative. The research took place in three stages: (a) the analysis of the explanatory notes to the perception of the advertising models and financial statements for the collection of the desired variables; (B) submission of these variables to quantitave tests and (c) the confirmatory analysis by semi-structured interviews with the credit analysts. The method of empirical research was done through the analysis of data in random effects panel, who returned as a significant inverse correlation at 5%, the natural logarithm control variable size of the asset on the cost of bank debt and positive 10% of the inter quotient quarters formed between the biological assets and total assets. On the other hand, the inter periods variation of the ratio in the income accounts was not significant. Qualitative analysis based on interviews complemented the analysis by pointing out that, although the analysts, as a rule, wish to fair value information, try to eliminate it in its estimates of repayment ability and find great difficulty in gathering information for this process due to the lack of standardization of the openings provided by the trainers. This difficulty, however, the found, does not seem to impact on the cost of bank debt, as analysts do not think of the rates of the loans. Although there was part of the empirical tests, a further indication pointing in the interviews was that analysts value the support by renowned audits, something that gives them comfort as to not come to question with great emphasis the reported numbers. Finally, the connection between literature of transaction costs and the value relevance by information asymmetry seems a long way for further research between reported accounting elements and how the credit market perceives the risk.

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The non-maturing deposits are an important source of funding for financial institutions, and imposes a challenge on risk market and liquidity management because of the lack of contractual maturity. The depositors can withdraw the invested amount, as well as investing new amounts, without any contractual penalties. Currently, there is no regulatory standard model to measure de interest rate risk and capital requirements for this accounts. However, there are new regulatory demands that, among other things, aim to standardize the non-maturing accounts models, increasing the comparability between financial institutions risk profiles. These regulatory demands increase the need of quantitative models that defines the run-off profile of this accounts or the evolution of the deposits account volumes through time. This study proposes an approach to model the expected deposits cash flows which will enable to measure the interest rate risk and present its application under the new regulatory rules for capital requirement that are been proposed. As a result we calculate the interest rate risk and the capital requirement for a hypothetical balance sheet.
Os depósitos sem vencimento são uma importante fonte de funding das instituições financeiras, e apresentam um desafio na gestão dos riscos de juros e liquidez, por não apresentarem um vencimento definido. Os depositantes podem sacar o montante de suas aplicações, bem como aportar novos volumes, a qualquer tempo sem a incidência de penalidades. Atualmente não há um modelo regulatório padronizado para mensurar o risco de juros desses produtos, bem como seu requerimento de capital. No entanto, novas regulamentações tem surgido com o intuito de, dentre outras coisas, trazer certa padronização para a modelagem dos depósitos sem vencimento, aumentando a comparabilidade do perfil de risco entre instituições financeiras. Essas regulamentações aumentam a necessidade de modelos quantitativos que definam um perfil de run-off da carteira ou de evolução dessa carteira no tempo. Este estudo tem como objetivo propor uma abordagem para modelar os fluxos de caixa esperados dos depósitos de poupança que possibilitará calcular o risco de mercado e apresentar sua aplicação dentro das novas normas de requerimento de capital que estão sendo propostas. Como resultado calculamos o risco de mercado e requerimento de capital para um balanço teórico.

Il est fréquent d’affirmer qu’un titre représenterait un bien : une lettre de change représenterait une créance de somme d’argent, un connaissement représenterait une marchandise, une inscription en compte représenterait une valeur mobilière, un « depositary receipt» représenterait une action étrangère … Il s’agirait donc de « titres représentatifs ». Mais que recouvre cette formule ? Traduit-elle l’existence d’un véritable mécanisme de représentation des biens par des titres en droit privé ou s’agit-il d’un abus de langage ? Dans un premier temps, l’étude des titres représentatifs permet d’établir l’existence de la représentation juridique des biens par des titres en droit privé, qui constitue alors le pendant de la représentation des personnes. Il apparaît toutefois que ce mécanisme n’est pas unitaire et c’est pourquoi il convient de distinguer deux techniques de représentation juridique des biens par des titres : la représentation parfaite d’un bien par un titre et la représentation imparfaite d’un ensemble de biens réunis au sein d’un patrimoine d’affectation par des titres. Dans un second temps, l’analyse de la mise en oeuvre de la représentation juridique des biens par des titres en droit privé, réalisée en vue d’éprouver la pertinence de la théorie dégagée, montre qu’il n’est pas toujours possible de créer librement tout type de titres représentatifs concernant des biens de toute nature. La liberté ne joue que pour les titres représentatifs parfaits de certains biens. L’étude de la mise en oeuvre de ce mécanisme souligne par ailleurs que la création d’un titre représentatif induit des difficultés auxquelles il convient de pallier en édictant un certain nombre de règles
It is common to assert that a document represents property: a bill of exchange is said to represent a receivable, a bill of lading to represent goods, a book-entry account to represent a security or a depositary receipt to represent shares, etc. These are therefore “documents of title”. However, what does this mean? Is it a genuine mechanism to represent property by documents in private law or is it a misnomer? First, a study of such documents will establish the existence of legal representation of property by certificates in private law, equivalent to the representation of persons. However, it would seem not to bea unitary mechanism and a distinction must therefore be made between two techniques of legal representation of property by documents: the direct representation of property by a document and the indirect representation of a set of properties assembled in a fiduciary trust by certificates. Next, an analysis of implementation of the legal representation of property by certificates in private law, conducted to test the relevance of the theory, shows that it is not always possible to create any type of such documents freely for any kind of property. Such freedom applies only to documents that are directly representative of certain property. A study of the implementation of this mechanism also emphasizes that the creation of a document of title leads to difficulties that may be overcome by enacting some rules

碩士
東吳大學
會計學系
101
According to 2012 White Book of Small and Medium Enterprises (SMEs), the number of SMEs in Taiwan in 2011 is 1,279,784 and accounts for 97.3% of total enterprises. In Taiwan, most of small and medium enterprises are family-run style that the financial information is not transparent. Despite the regulation of Commercial Accounting Law, that two or even three sets of accounting books exist in one company is popular among SMEs due to the lack of supervising system. The main purpose of financial statement of SMEs is seen as the means to obtain financing from the banks. Is there any incentive for SMEs to conduct earnings management, besides the requirement? Currently, there is not a regulation that a company of no public offerings of stock is obliged to open their financial information, so it is very difficult for the access to the financial information of SMEs. This study tries to understand through case analyses the operation motivation and tools of SMEs in earnings management. With financial materials from 2006 to 2011 of case company, and by the way of descriptive statistics – mean and standard deviation, the researcher observed and analyzed the changes of each item in the accounting books for internal use and the accounting books for external use to find out some clues of possible managing behaviors by the enterprise. This study found that the tax evasion is the top priority consideration in the motivation for earnings management by the SMEs. It is also observed that under the operation model of two parallel accounts, the result of the tax evasion is the best for the manipulation of the ratio of free-tax income and taxable income in the transaction between two stakeholders

碩士
一貫道天皇學院
一貫道學研究所
105
I-Kuan Tao started to be propagated from Mainland China and has been developed in Taiwan for over 70 years. Since assembly and association were prohibited as well as people's misunderstanding of I-Kuan Tao, it could only operate secretively. Many documents recording Tao affairs were therefore not preserved understand the social and political environment. Aaccount books utilized to document affairs in temples in 1940s and 1950s were found in Hua Zhen temple, which was established in Nantou in 1949. The documented books are literature worth investigating, as they are records of the operation of I-Kuan Tao temples. Consequently, based upon account books from 1949 to 1954, this research aims to understand the propagation and operation of I-Kuan Tao temples in the 1940s and 1950s, through historical data collection, field work, and oral history. According to the Registration Books, which recorded people’s names after they became I-Kuan Tao fellows, I-Kuan Tao was propagated to Nautou and Changhua from Taichung. The establishers and relevant members of new temples were also detailed in the Registration Books. Besides, the rigorous attitude toward I-Kuan Tao fellows’ contributions to temples was illustrated with the records of incense, flowers, fruit and rice in the Gong Guo Books. Additionally, the Donation Books documented I-Kuan Tao fellow’s donations and expenses of temples; meanwhile, faithfully showed how 40 thousand Taiwan dollars were only to be changed as one New Taiwan dollar in the 1940s and 1950s. Finally, while various vows made by Tao fellows were recorded in the Li Yuan Books, it was found that the majority were vows to become vegetarians. Vows hardly appeared today, including sacrifice lives and continue cultivation as couple were also found. In addition to the rich historical data, the account books are valuable as cultural heritage, since they fulfill the requirements of 1. Produced 50 years ago and 2. Contain cultural meaning. However, the account books have been damaged with mold stain and flyspeck as well as handling dents and cackling. Consequently, professional maintenance is required.

The PhD thesis concerns the managment of so called communal treasury inside the Prague cathedral chapter. Its purpose was to provide cathedral clergy who was in residence and took part in the services with the additional payment (distributions). The study is based on a unique collection of account records from the years 1358-1418 which were kept by administrators of this section of the chapter economy. Beside a description and characteristics of the preserved account books, special attention is paid to the three particular points related to the role of finances in the everyday operation of the Prague chapter and in the life of its members: 1. administration of various types of possessions belonging to the Prague chapter, followed by comparison with the ways the administration was carried out in England, Germany and Poland; 2. Form and amount of emoluments of various groupes of cathedral clergy; 3. Link between amount of additional payment and the number of canons in residence. An integral part of PhD thesis is a transcription of the researched account books, name and local index and several tabular surveys of the income and expenses of communal teasury. Powered by TCPDF (www.tcpdf.org)

碩士
國立成功大學
歷史學系碩博士班
99
The economist Wu Congmin once sighed that at present in Taiwan there is a lack of data about the lending rate among the folks in the Japanese colonial period when he was doing the research in the history of Taiwan interest rate. If the authentic data of folk lending rate can be collected and be compared with the rate of the financial market, it will be helpful to do more researches about the related issues. However, there is no research in the lending rate during the Japanese colonial period done based on the historical data of folk account books presently. In this study, the change tendency of folk lending rate in Xinwu Area from 1901 to 1943 was revealed by analyzing the precious historical data “Xinwu Ye Family Account Book” and through these data, the change tendency in this period was observed. Hopefully, the results of this study can not only give more information about the Taiwan folk lending rate in the Japanese colonial period but also offer the foundation for the future research in the related issues in economic history. According to “Xinwu Ye Family Account Book”, it is found that in the Ye Family the loaning out interest rate from 1899 to 1904 rose in the beginning but then dropped. From 1910 to 1918, the interest rate fluctuated sharply, unceasingly presenting a huge change. From 1925 to 1927, the interest rate dropped. Although the interest rate fluctuated sharply, the interest rate maintained between 10% and 15% on the whole. It could be concluded that the interest rate from 10% to 15% was normal and the interest rate from 15% to 20% was resulted from some other factors. As for the borrowing interest rate, it was between 10% and 15% as well most of the time. Moreover, did the folk lending rate rise gradually for a long time? Due to the limited data from the folk account books and the fragmentary timetable, it was difficult to make a conclusion of the long-term changing tendency of the interest rate. Therefore, the interest rate maintained approximately between 10%-15% either when the Ye family made a loan to others or when the Ye family borrowed money from others. Furthermore, based on the “Xinwu Ye Family Account Book”, it was shown that people often paid the interest by returning cereals in spite of the fact that they borrowed money instead of cereals. It revealed that there might be a relation between the lending interest rate of the Ye family and the price fluctuation of rice. To find out the answer, the price of the rice in Xinwu Area during the Japanese colonial period was observed and compared. The results showed that the interest rate fluctuated with the price of the rice. When the price of the rice rose, the interest rate rose as well and when the rice price dropped, the rate dropped as well. At last, comparing the official interest rate data with the results of this study, it was found that the long-term changing tendency of Taiwan lending interest rate was coherent no matter whether the data were from the folk account books or from the financial papers of Taiwan Bank or from the official investigation into the peasant families. In conclusion, the official data and the “Xinwu Ye Family Account Book” both revealed the consistency of the loan market.

This student work contains description and application of complete audit works. This student work is divided into two parts, the theoretical and the practical one. In the theoretical one I was interested in basic principles of audit, such as definition, functions, legal requirements and detailed actions during the whole process of audit. All mentioned procedures are applied in the practical part of my work. The true and fair view, especially whether financial statements present fairly in all material respects the assets, liabilities and financial position of the audited company, Company{\crq}s acting in accordance with law and verification of audit documentation are the main goals of the student work.

碩士
國立交通大學
客家文化學院客家社會與文化學程
99
This thesis investigates the association between the property expanding and manager institution of the Fanliao Yi-min Temple in Qing Dynasty by literature analysis. The author of this thesis sorts nearly four thousand pieces of account information included in Yi-min Account Book transcribed in 1894 and collected by Lin Liou-Ji. Through the statistics, classification, and induction of each account, it is shown that the gradual accumulation of temple property is closely related to the manager system. The manager system originated in 1835 from the administration of temple property by Xinpu Street firm. From 1847 to 1914, managers from the four main villages, Dahukou Village, Wufenpu Village, Jiuqionglin Village, Xinpu Street, administered temple property in turn. The manager system evidently benefits the property expansion of the Yi-min Temple. Since 1847, when managers from the four main villages started to rotate the administration, temple property had increased rapidly. This fast accumulation is attributed to the fact that managers funded in land investment. Through the continuous cycles of field business purchasing and grain income increasing, temple property expanded progressively. In addition, the continuous growth of the temple is further enabled by rotating managers among villages. Since the account, contracts, and etc. have to be transferred to the new manager at the end of each term, the abuse resulted from a single renewing manager is reduced. After carefully analyzing and studying Yi-min Account Book, three significant results are achieved. First, the account of the Yi-min Temple is re-sorted and analyzed. Second, the key factor to the expansion of temple property is land investment. Last, the success of land investment relies on the rotating manager system. Therefore, the rotating manager system is indeed crucial to the property expansion.

碩士
義守大學
管理碩博士班
105
Talents are the fundamental essence of enterprise with four key essentials including selection of employee, application of employee, education of employee and reservation of outstanding employee with the introduction of human resource management. Human resource starts from selection of employee on the beginning, so it is crucial step to implement enterprise human resource management for selection of talented managers. This research employs resource-based theory and knowledge-based theory as research method while applying depth interview, knowledge map analysis and social account analysis as research tool to select talented managers in middle and small enterprises. Case study is used to find out the selection of talented managers. With the help of personal passbook and knowledge map, a plausible selection progress can be designed and deployed to match talented and outstanding managers. According to proposed manager selection process in middle and small enterprises, excellent target candidates with abundant knowledge and skills (knowledge map) and networking (personal passbook) can be found with the combination of personal passbook and knowledge map.

This research project will explore Book Arts through the book of Genesis, focusing on the first seven days of creation. Particular attention will be paid to the interactive multi-sensual aspects of the book as object and to adding life and meaning to the reading experience. This exploration of Book Arts through Genesis will result in the development of a form of book that encourages engagement in both physical and psychological interactions to find new ways of reading – particularly scriptural texts – influencing spiritual growth and personal relationships. Particularly within, but not limited to, a Christian context. This project seeks to turn the book into a viable organism in our lives. The book itself will engage viewers through layers of sensory experience and nuanced psychological interaction.

The thesis consists of two parts: translation of a half of Savage Continent, a book by British historian Keith Lowe, with key topics including the universal destruction of Europe caused by the Second World War and the subsequent wave of vengeance that swept across Europe in its aftermath; and a commentary on the translation, beginning with an introduction of the author and his style, subsequently providing extensive overview of the development of the Czech discourse about the expulsion of Germans, translation analysis of the original English text of a chapter concerning the expulsion of Germans and its position in the discourse, as well as a look t the target reader and reception, and finally describing various translation problems that occurred while translating this chapter, including not only linguistic, but also poetic-ideological problems.

This work is engaged in theme of orphan's agenda and care for orphans in region Prácheň in 18th century. First part this work is engaged in law limitation of orphan's position and insurance orphan's and guardian's charge in law codices. This part represents evolution of law position from Roman period until law codification of Pavel Kristian from Koldín. One of important factor for orphan's life was guardian, therefore is in this part also limitation for guardian's charge. Second part of work is engaged in position of orphans in Czech towns in 18th century. Work is in next chapters engaged in towns that were in property of family Schwarzenberg. In this chapter are this town introduce. In this part of work are further manners of leading of orphan's agenda and his regulating, then how intervened suzerain in leading of orphan's agenda. Also this chapter describe instruction for leading of orphan's agenda in manor Netolice, what is preserved in State regional archives in Třeboň. Fundamental chapters are engaged in orphan's agenda in a several towns in region Prácheň. This chapter above all engage in three kinds of orphan's agenda, then orphan's books, orphan's accounts and confronting of orphans. Orphan's books are introduced from towns Lhenice, Netolice, Volary and Bavorov. Orphan's accounts are introduced from towns Lhenice, Netolice, Volary and Záblatí and confrontig of orphans are introduced from towns Lhenice, Netolice and Volary. All kinds of orphan's agenda are presented in their formal aspect and also in contents aspect. Here is put down evolution of orphan's agenda and changes in their leading. All work goes out from wells, which are deposited in State district archives in Prachatice, State district archives in Strakonice and also in State regional archives in Třeboň. In Prachatice and Strakonice are depositing all kinds of orphan's agenda and this is important for comparing their method of leading.

In my graduation thesis named "Final accounts in a stock corporation" I consider financial accounts process and making annual report that every business entity does periodically every year on the end of accounting period. In common sense accounting is very important tool of communicating financial information about business performance to managers, shareholders and other external users. The communication is generally included in financial form statements. Because users have different needs, the presentation of financial accounts is very structured and is under many more legal rules. The aim of this work is confrontation of actual Czech legal rules as theoretical premise with real state of accountancy in specific join-stock company. I focus on audit too. Auditor{\crq}s procedure and process of verification of final accounts is also very important part of this work. To have highest standard of financial reporting is a nowadays reality and I inspect if process of auditing is in good condition and in accord with audit rules. The basic question in this part of the work is aimed at auditor understanding to our company, identifying the key accounting control and minimization of potential risk.