RESUMO Este trabalho objetivou relacionar o grau de importância dos atributos de imagem à imagem percebida de três hipermercados situados na Grande São Paulo. Para isto, o trabalho desdobrou-se em duas fases. Na primeira, pesquisa a respeito das diversas dimensões de imagem até alcançar os conceitos de imagem de marketing, de loja, de usuário, corporativa, de marca, de classe de produto e de local de origem. A segunda parte tratou de pesquisa de campo de caráter exploratório sobre as primeiras quatro dimensões de imagem, entrevistando-se 300 consumidores: 200 com residência próxima a dois hipermercados e 100 com residência próxima a um terceiro hipermercado. A partir dos resultados obtidos verificou-se, no pronunciamento espontâneo com a utilização de questões abertas, que os atributos de imagem de marketing e de imagem de loja foram mais lembrados pelo consumidor que os atributos de imagem de usuário e corporativa, e que a primeira lembrança do consumidor quanto ao nome de hipermercado esteve intimamente relacionada ao fator localização. Verificou-se também que a imputação de elevada importância a um atributo não implica necessariamente na concordância de que o atributo esteja presente nos hipermercados pesquisados. De maneira geral, os atributos de imagem de marketing, imagem de loja e imagem corporativa foram considerados de elevada importância, enquanto que os atributos de imagem de usuário foram considerados de média importância. A elevada importância e a baixa ou média concordância podem indicar oportunidades de melhoria da imagem com conseqüente elevação da participação de mercado. / ABSTRACT The objective of this work was to relate the degree of importance of image attributes to perceived image of three hypermarkets located in Great São Paulo. For this, the work was unfolded in two phases. The first one consisted in researching image dimensions to reach the following concepts of image: marketing, store, user, corporate, brand, product class and place of origin. The second part was a field work of exploratory character on the first four image dimensions, being interviewed 300 consumers: 200 with close residence to two hypermarkets and 100 with close residence to a third hypermarket. Results obtained revealed that, in the spontaneous pronouncement with the use of open-ended questions, marketing and store image attributes were remembered more by consumer than user and corporate image attributes, and the top of mind was deeply related to location factor. It was also verified that the imputation of high importance to an attribute did not necessarily implicate in the agreement that attribute was in researched hypermarkets. In general, marketing, store and corporate image attributes were considered of high importance, while user image attributes were considered of medium importance. High importance and low or medium agreement might indicate opportunities of image improvement with consequent increase in market share.

A represa Ponte Nova constitui, juntamente com as represas Jundiaí Taiaçupeba, Paraitinga e Biritiba-Mirim, o Sistema Produtor Alto Tietê, da SABESP, responsável pelo abastecimento de água de parte da Região Metropolitana de São Paulo. O presente trabalho teve por objetivos verificar o comportamento espacial e temporal de variáveis limnológicas do reservatório, identificar o seu grau de trofia e fazer considerações a respeito do seu manejo visando contribuir para a conservação desse ambiente. O trabalho de campo foi realizado ao longo de um período de 12 meses, através de coletas mensais de amostras de água em estações de coletas no reservatório, estabelecidas segundo a sua morfometria e também na entrada de seus principais tributários, Rio Tietê e Rio Claro e a jusante da barragem. Foram determinadas variáveis físicas e químicas da água e também a concentração de pigmentos totais em diferentes profundidades ao longo do perfil vertical das estações do reservatório e na água sub-superficial dos tributários e no Rio Tietê a jusante da represa. Os resultados mostraram características típicas de reservatório oligotrófico, como baixa concentração de pigmentos e de nutrientes e alta transparência. Por outro lado o reservatório apresentou um período de estratificação térmica e química bem definidas, com grande estabilidade, apesar do tempo de residência reduzido, característica essa de ambientes eutrofizados, com alta demanda de consumo de oxigênio nas águas mais profundas. A compartimentação espacial observada, tanto ao longo do eixo longitudinal da represa quanto do eixo transversal no local de maior largura, foi determinada principalmente pela profundidade e pela entrada dos tributários. Os dados de jusante indicam concentrações de nutrientes e de material em suspensão de modo geral inferiores àquelas registradas nos principais tributários, indicando uma retenção eficiente da carga afluente ao reservatório, apesar de não existirem, na bacia, influências antrópicas significativas sobre os corpos d?água. A operação do reservatório influencia de forma significativa seu comportamento limnológico e algumas considerações a esse respeito foram feitas. / Ponte Nova Reservoir is a component of SABESP?s Sistema Produtor Alto Tietê, with Jundiaí Taiaçupeba, Paraitinga e Biritiba-Mirim reservoirs. The system is responsible for the water supply of part of the Região Metropolitana de São Paulo. The aim of the present study was to verify the reservoir spatial and temporal behavior of the limnological variables, to establish its trophic conditions, and to make assessments concerning the management in order to contribute to the conservation of this environment. The field work of this project was undertaken during a period of 12 months, where monthly water samples were collected in stations established in the reservoir according to its morphometry, the entry of the main tributaries, Tietê and Claro rivers, and downstream the dam. Physical and chemical variables of the water and the concentration of total pigments in different depths along the vertical profile of the studied stations were determined, as well as of the water of the subsurface of tributaries and downstream of the dam. The obtained data was characteristic of an oligotrophic reservoir, as low concentrations of pigments and nutrients, and high transparency. In the other hand, the reservoir presented a well defined thermal and chemical stratiphication period, with great stability, in spite of the reduced residence time, characteristic of eutrophic environments, with high oxygen consumption demand in deeper waters. The observed spatial compartimentation, both along the longitudinal axis and the transversal axis at the maximum width, was determined mainly by the depth and by the entry of tributaries. The nutrient and suspended solids concentrations registered downstream were generally inferior to those registered at the main tributaries, indicating an efficient retention of the affluent (ou input) load to the reservoir, in spite of the inexistence of significative anthropogenic influences in the watershed. The reservoir management greatly influences its limnological behavior, and considerations concerning this matter were evaluated.

Duas enzimas têm-se destacado como possíveis marcadores biológicos periféricos na esquizofrenia: a fosfolipase A2 (PLA2) e a glicogênio sintase quinase-3 beta (GSK-3B). Essas moléculas exercem importante influência na arquitetura e plasticidade celulares, na regulação de vias metabólicas comuns (metabolismo de fosfolípides e via Wnt), em fatores de transcrição, na regulação de genes e na sobrevivência celular. Tais aspectos tornam pertinentes as investigações a respeito da possível participação dessas enzimas na fisiopatologia da esquizofrenia. Foi verificada a atividade de subtipos de PLA2 (método radioenzimático: iPLA2, cPLA2 e sPLA2) e os níveis de GSK-3B total (GSK-3Bt) e fosforilada [p(Ser9)-GSK-3B] (ELISA) em plaquetas de pacientes com esquizofrenia inicialmente livres de tratamento medicamentoso com média de 5 anos de doença (D+5a) (n=10), aos quais foi prescrita a olanzapina. Foi avaliado também um grupo de pacientes livres de tratamento medicamentoso com menos de 6 meses de sintomas psicóticos (D-6m) (n=6) aos quais foi posteriormente prescrito o haloperidol. Esses pacientes foram comparados com um grupo controle (n = 20) e avaliados longitudinalmente após o tratamento descrito por 8 semanas. Um grupo de 40 pacientes com esquizofrenia (tempo médio da doença: 17 anos) com pelo menos 6 meses de tratamento com antipsicótico (clozapina, olanzapina ou haloperidol) foi ainda avaliado. Os sintomas clínicos foram avaliados por meio da Escala de Avaliação das Síndromes Positiva e Negativa (PANSS). Quando comparado com o grupo controle, os pacientes D+5a apresentaram aumento da atividade de iPLA2 (p<0,01) e os pacientes D-6m apresentaram aumento da atividade de sPLA2 (p<0,05). Na avaliação longitudinal, somente a olanzapina diminuiu a atividade de iPLA2, cPLA2 e sPLA2 (p<0,01). Quando comparada a atividade dos subtipos de PLA2 entre os pacientes medicados a pelo menos 6 meses e o grupo controle, não foram observadas diferenças significativas. Quando comparado com o grupo controle, os pacientes D+5a apresentaram diminuição dos níveis de GSK-3Bt e p(Ser9)-GSK-3B (p<0,05). Na avaliação longitudinal, foi observado que somente a olanzapina aumentou os níveis de GSK-3Bt e p(Ser9)-GSK-3B (p < 0,01). Quando comparados os níveis de GSK-3Bt e p(Ser9)-GSK-3B entre os pacientes medicados a pelo menos 6 meses e o grupo controle não foram observadas diferenças significativas. Para os pacientes medicados a pelo menos 6 meses foram observadas correlações entre a sub-escala negativa da PANSS e os níveis de p(Ser9)-GSK-3B (r=,53, p<0,001). Sugere-se que a medicação module PLA2 e GSK-3B, independente do antipsicótico utilizado. Esses resultados apontam para uma futura aplicação dessas enzimas na verificação de adesão ao tratamento e estabilização do quadro clínico / The enzymes phospholipases A2 (PLA2) and glycogen synthase kinase-3 beta (GSK-3B) are thought to play a role in schizophrenia by influencing cellular architecture and plasticity, common signaling pathways (phospholipids metabolism and Wnt pathway), gene transcription, regulation factors and apoptosis. These aspects motivated the investigation of both these enzymes in schizophrenia. The activities of PLA2 subtypes (iPLA2, cPLA2 and sPLA2 by radio enzymatic method) and the levels of total GSK-3B and phosphorylated GSK-3B [p(Ser9)-GSK-3B] (by immune enzyme assay) were performed in platelets of drug free patients with schizophrenia for average 5 years of disease (D+5y) (n=10), who was lately prescribed with olanzapine and in drug naïve patients with less than 6 months of psychotic symptoms (D-6m) who was lately prescribed with haloperidol. These patients were compared to a control group (n=20) and were longitudinally evaluated after 8 weeks of monotherapy treatment with the prescribed antipsychotic. These enzymes were also investigated in a group of 40 patients with schizophrenia (mean duration of disease: 17 years) who were at least 6 months treated with antipsychotic (clozapine; olanzapine or haloperidol). Psychopathology was assessed with the Positive and Negative Syndrome Scale (PANSS). Patients D+5y presented higher iPLA2 activity than control group (p < 0.01) and patients D-6m presented higher sPLA2 activity than control group (p < 0.05). On longitudinal evaluation, only olanzapine decreased iPLA2, cPLA2 and sPLA2 activities (p < 0.01). In the long-term medicated patients group compared to the control group, no differences regarding PLA2 subtype activity were found. Patients D+5y presented lower GSK-3Bt and p(Ser9)-GSK-3B levels than control group (p<0.05). On longitudinal evaluation, only olanzapine increased GSK-3Bt and p(Ser9)-GSK-3B levels (p < 0.01). In the long-term medicated patients group compared to the control group, no differences regarding GSK-3B levels were found. For long-term medicated patients, it was observed correlation between p(Ser9)-GSK-3B and the PANSS negative syndrome subscale score (r = .53, p < 0.001). It was suggested that antipsychotic treatment modulated PLA2 and GSK-3B, in spite of the drug used. The results pointed to a future use of these enzymes to verify drug treatment compliance and clinical stabilization

Com a utilização de 18 éguas, adultas, sem raça definida, com peso médio de 521±56 Kg, em delineamento inteiramente casualisado com três tratamentos e seis repetições por tratamento com medidas repetidas no tempo. Os objetivos deste trabalho foi verificar os efeitos da suplementação dietética com ácidos graxos ômegas 3 e ômega 6 sobre a composição do colostro e leite de éguas e transferência imunitária para os potros. Diferenças significativas encontradas foram na qualidade do leite das éguas onde foi observado efeito de tempo (semanas) sobre as variáveis de gordura, proteína, lactose e sólidos totais. Para a variável sólidos totais observou-se efeito do tratamento, semana e da inclusão de óleo na dieta. Observou-se nos potros uma atividade linfoproliferativa, no grupo óleo de soja semelhante ao encontrado no grupo controle, em ambos os períodos analisados. O grupo óleo de linhaça apresentou atividade linfoproliferativa maior do que a encontrada nos dois outros grupos no dia sete. No dia trinta, o grupo de linhaça continuou a apresentar uma maior atividade proliferativa, no entanto sem diferença estatística. A suplementação fonte de óleo aumentou a energia dietética disponível e a resposta proliferativa das éguas do dia sete. Observou-se que a suplementação com óleo de linhaça promoveu um aumento das concentrações dos isótopos IgGa e IgGb no colostro. A concentração média de IgGa no grupo óleo de linhaça foi quase 4 vezes superior aquela encontrada no colostro das éguas do grupo controle e quase 3 vezes superior aquela encontrada no grupo suplementado com óleo de soja com uma significância de. Assim concluímos que o ômega 3 melhorou a posta linfoproliferativa e aumentou a concentração de IgGb, porem não alterou os componentes do leite. / With the use of 18 mares, adult mongrel with a mean weight of 521 ± 56 kg in completely randomized design with three treatments and six replicates per treatment with repeated measures. The objectives of this study was to determine the effects of dietary supplementation with fatty acids omega 3 and omega 6 on the composition of colostrum and milk of mares and foals for immune transfer. Significant differences were found in milk quality mares where was no effect of time (weeks) on the variables of fat, protein, lactose and total solids. For variable total solids was observed effect of treatment week and oil inclusion in the diet. It was observed in foals lymphoproliferative activity in the soybean oil group similar to that found in the control group in both periods analyzed. The group linseed oil lymphoproliferative showed activity greater than that found in the other two groups on day seven. On the thirtieth day, the flaxseed group continued to show a higher proliferative activity, however no statistical difference. The source of oil supplementation increased dietary energy available and the proliferative response of mares of day seven. It was observed that supplementation with flaxseed oil promoted increases in concentrations of isotopes and IgGa IgGb in colostrum. The average concentration of IgGa group in linseed oil was almost 4 times higher than that found in colostrum of mares in the control group and almost 3 times higher than that found in the group supplemented with soybean oil with a significance. Thus we conclude that omega 3 put lymphoproliferative improved and increased the concentration of Ig, but it does not change the components of milk.

Mucins are heavily glycosylated epithelial proteins. Under or overexpression of mucins may lead to several different types of dysfunctions. Mucins are under investigation as possible diagnostic markers for malignancies and other disease. This study examined the over/under expression of Mucin-3 in the presence of IP6. Three groups of six mice were fed varying levels of phytate (inositol 6-phosphate, IP6) for six days before being subjected to carbon dioxide asphyxiation. Sections of the duodenum, jejunum, ileum, stomach, and colon were collected, lysed, and the tissue proteins were prepared and analyzed by Western Blot to determine Mucin-3 expression. The hypothesis was that the presence of phytate in the digestive tract would modulate the expression of Mucin 3. Results showed that on average, Mucin 3 expression in untreated tissue was higher in areas of the duodenum and jejunum and lower in the ileum and stomach. Presence of IP6 decreased expression of Mucin 3 in the stomach by one percent in the 1g/kg phytate group while increasing in the 2g/kg phytate group by one percent. The expression of Mucin 3 in the duodenum increased fifty-five and thirty-nine percent in the 1g/kg and 2g/kg phytate groups, respectively. Jejunum Mucin 3 expression was increased by ninety percent in both 1g/kg and 2g/kg phytate groups. The ileum 0g/kg and 2g/kg phytate groups had the same expression of Mucin 3, but the 1g/kg group had a thirty-six percent decrease.

This quantitative study assessed the association of the design methods used for early phase oncology studies (adaptive versus traditional) and the outcome of late stage clinical trials. Differences by cancer type and by drug classification were also assessed. The theoretical and conceptual frameworks used were the general systems theory and the design and evaluation of complex interventions, respectively. Units of analysis were individual oncology studies in the ClinicalTrials.gov database and Bayesian logistic modeling was applied on a random sample of 381 studies initiated after November 1999 to December 2016. When assessing study design and outcome, there were lower odds of a positive outcome when adaptive methods were used though this association was not statistically significant (OR [95% highest posterior density (HPD)]:0.66 [0.20, 1.21]). Among the different drug types, using adaptive compared to traditional methods was associated with significantly higher odds of a positive outcome for taxanes, OR: 2.75, 95% HPD: 1.01, 5.16) and other, OR: 3.23, 95% HPD: 1.58, 5.46) but no association among studies of monoclonal antibodies or protein kinase inhibitors. Also, there were no significant associations between early phase study design and outcome in late phase studies by cancer type (lung, breast, other). Further research should be conducted using all completed oncology clinical trials in the database to more precisely determine the relationship between adaptive study design in early phase oncology studies and outcomes in late stage studies. Social change can occur through increased uptake of adaptive design methods, which may lead to more efficacious cancer treatment options.

Orientador: Américo Garcia da Silva Sobrinho / Banca: Mateus José Rodrigues Paranhos da Costa / Banca: Mauro Sartori Bueno / Banca: Márcia Helena Machado da Rocha Fernandes / Banca: Fabiana Alves de Almeida / Banca: Juliana Duarte Messana / Resumo: Objetivou-se avaliar o desempenho, a digestibilidade dos nutrientes, os parâmetros quantitativos da carcaça e os qualitativos e sensoriais da carne de cordeiros Ile de France terminados em confinamento, recebendo dietas com crescentes inclusões de farinha de algas marinhas. Foram utilizados 32 cordeiros não castrados com aproximadamente 60 dias de idade e 20 ± 0,2 kg de peso corporal, alojados em baias individuais e abatidos aos 35,0 ± 0,2 kg. Os tratamentos foram compostos por quatro dietas: D0- silagem de milho + concentrado sem farinha de algas; D2- silagem de milho + concentrado + 2% de farinha de algas; D4- silagem de milho + concentrado + 4% de farinha de algas e D6- silagem de milho + concentrado + 6% de farinha de algas. A relação volumoso:concentrado foi 40:60, compondo dietas com semelhantes teores proteicos (15%) e energéticos (3,3 Mcal de energia digestível/kg de matéria seca). Os dados foram avaliados num delineamento experimental inteiramente casualizado, com quatro tratamentos e oito repetições. Os resultados foram submetidos à análise de variância e regressão, com os graus de liberdade desdobrados em efeitos linear, quadrático e cúbico. As inclusões de farinha de algas marinhas influenciaram (P<0,05) o consumo de nutrientes, com efeito linear decrescente para matéria seca (MS), matéria orgânica (MO), proteína bruta (PB), fibra insolúvel em detergente neutro (FDN), fibra insolúvel em detergente ácido (FDA) e energia bruta (EB), e crescente para a fração EE (ext... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: This study was undertaken to evaluate the performance, nutrient digestibility, quantitative parameters of carcass, and qualitative and sensory parameters of meat in feedlot-finished lambs fed diets with increasing levels of marine algae meal inclusion. Thirty-two newly weaned 60-day-old uncastrated Ile de France lambs weighing 20.0 ± 0.2 kg body weight were used. The animals were housed in invidual pens and slaughtered at 35.0 ± 0.2 kg. The treatments were composed of four diets: D0- corn silage + concentrate without algae meal; D2- corn silage + concentrate + 2% algae meal; D4- corn silage + concentrate + 4% algae meal; and D6- corn silage + concentrate + 6% algae meal. The roughage:concentrate ratio was 40:60, and diets were formulated with similar protein (15%) and energy (3.3 Mcal digestible energy/kg DM) contents. The data were evaluated in a completely randomized experimental design, with four treatments and eight replications. The results were submitted to analysis of variance and regression. The algae meal contente were broken down into linear, quadratic and cubic effects. Marine algae meal levels influenced (P<0.05) nutrient intake, with a linear decrease seen in DM, OM, CP, NDF, ADF and GE; the opposite effect was found on EE, which increased linearly. Likewise, nutrient digestibility was influenced (P<0.05) by the algae meal levels, which linearly reduced the digestibilities of DM, OM, NDF, ADF, TC, and NFC. The digestibility of the EE fraction rose linearly (P<0.0... (Complete abstract click electronic access below) / Doutor

In der vorliegenden Arbeit wurden ausgehend von HIV-1 basierten Minigenkonstrukten und der proviralen NL4-3 DNA die Einflüsse der PI3K Signalwegmodulation auf das alternative Spleißen der HIV-1 prä-mRNA sowie auf die Virus Replikation untersucht. Mittels RT-PCR Analysen konnte gezeigt werden, dass die PI3K Inhibition im Falle der HIV-1 basierten Minigenkonstrukte in einer erhöhten Abundanz ungespleißter bzw. intronhaltiger mRNAs resultierte, während im Kontext des Virus die Induktion alternativer Tat Transkriptvarianten nachgewiesen werden konnte. Als Folge der Inhibition des PI3K Signalwegs kam es zu einem vermehrten Einschluss der HIV-1 Leader Exone2/2b und 3. Da der Einschluss dieser Exone durch die hnRNP A/B- und F/H-abhängigen Silencer Elemente ESSV und GI2-1 negativ reguliert wird, wurde vermutet, dass die PI3K Inhibition mit der Funktionalität dieser spleißregulatorischen Aktivität interferiert. Unterstützt wurde diese Hypothese durch Replikationsexperimente mit ESSV und GI2-1 Mutanten in Gegenwart und Abwesenheit des PI3K-Inhibitors. Zusätzlich wurde auch der Einfluss des Inhibitors unter Überexpressionsbedingungen von hnRNP H auf das alternative HIV-1 Spleißen analysiert. In dieser Arbeit konnte ebenfalls gezeigt werden, dass die PI3K Inhibition ein verändertes hnRNP H Spleißmuster bedingt sowie die SR-Protein Phosphorylierung und Expression beeinflusst. Des Weiteren war es im Verlauf der vorliegenden Arbeit möglich, eine Interferenz der PI3K Modulation mit der Virus Replikation nachzuweisen. Die Überexpression der aktivierten Akt-Kinase lies hier nur eine sehr geringe Virus Produktion zu während die PI3K Inhibition diese auf ca. die Hälfte reduzierte. Weiterführende Experimente zeigten, dass die Überexpression der aktivierten Akt-Kinase den nuklearen Export Rev-abhängiger HIV-1 mRNAs zu blockieren scheint. Darüber hinaus beeinflusste die PI3K Inhibition neben dem alternativen HIV-1 Spleißen auch die virale Transkription sowie die zelluläre Translation. Zusammen könnten diese Effekte die reduzierte virale Replikation erklären. Der PI3K Signalweg spielt somit eine zentrale Rolle bei dem alternativen HIV-1 Spleißen und der viralen Replikation und bietet so die Möglichkeit der Entwicklung neuer Ansätze einer antiviralen Therapie. / In this thesis outgoing from HIV-1 based minigenes and the proviral NL4-3 DNA the influences of the PI3K signaling modulation on the alternative HIV-1 pre-mRNA splicing and also the viral replication were investigated. By performing RT-PCR analysis it could be shown that in the case of the minigene experiments the PI3K inhibition displayed an increased amount of unspliced or intron containing mRNAs, while the production of alternative Tat variants was demonstrated in the context of the virus. As a result of the PI3K inhibition an increased inclusion of the HIV-1 leader exons2/2b and 3 was observed. Because the inclusion of these exons is negatively regulated by the hnRNP H/F- and hnRNP A/B-dependent silencere elements ESSV and GI2-1, it was suggested that the PI3K inhibition interferes with the functionality of this splicing regulatory activity. Replication experiments either with GI2-1 or ESSV mutants in the presence or absence of the PI3K-Inhibitior supported this hypothesis. In addition, the influence of the inhibitor on the alternative HIV-1 splicing was analyzed under hnRNP H overexpression conditions. Furthermore, it was shown that the hnRNP H splicing pattern as well as the SR-protein phosphorylation and expression were altered as a consequence of the PI3K inhibition. During this thesis an interference of the PI3K modulation with the viral replication was also shown. The overexpression of the activated Akt kinase nearly prevented viral production while the PI3K inhibition reduced viral production by half. In further experiments it was shown that the overexpression of the activated Akt kinase seems to block the nuclear export of Rev-dependent HIV-1 mRNAs. In addition, beside the effect on the viral splicing pattern the PI3K inhibition also showed an influence on the viral transcription and the cellular translation suggesting that the sum of all these effects could contribute to the reduced virus production. These findings demonstrate that the PI3K signaling pathway has indeed a central influence on the alternative HIV-1 splicing as well as on the viral replication and may offer a new approach for antiviral therapy.

<p>U radu je ostvarena vi&scaron;efazna transformacija D-ksiloze u pogodno funkcionalizovane derivate koji su kuplovanjem sa siliranim timinom selektivno dali nukleozide sa beta-konfiguracijom na anomernom centru. Takođe, u cilju sinteze nukleozida L-serije, ispitana je mogućnost izomerizacije nekih derivata D-&scaron;ečera u odgovarajuće L-stereoizomere.</p> / <p>Muitistep transformation of D-xylose to suitabte functional derivatives were achieved. Coupling of these derivatives with silylated thymine gave the nucleosides with beta-configuration on anomeric centre. In order to synthesis nucleosides of L-series, the possibility for isomerization of some kinds D-sugar derivatives in corresponding L-stereisomeric compounds, were investigatet, too.</p>

<p><strong>Problemformuleringar:</strong> Hur går det undersökta företaget tillväga för att värdera sitt varulager? Har det undersökta företaget svårigheter med att värdera varulagret, i så fall vilka? Kan det undersökta företagets värdering av varulagret förbättras?</p><p><strong>Syfte:</strong> Syftet med kandidatuppsatsen är att beskriva och analysera varulagervärdering i ett tillverkande företag. Uppsatsen syftar till att undersöka om det uppstår svårigheter vid värdering av varulagret i det undersökta företaget och vilka dessa är. Den syftar även till att undersöka om företagets varulagervärdering kan förbättras.</p><p><strong>Metod:</strong> I uppsatsen har en kvalitativ metod valts. Referensramen är uppbyggd av vetenskaplig litteratur och artiklar. Empirin bygger på personliga intervjuer. Referensramen och empirin har ställts mot varandra i analysen för att slutsatser skulle kunna dras.</p><p><strong>Slutsats:</strong> Det undersökta företaget följer råden i BFNAR 2000:3 för värdering av varulagret även om inte huvudreglerna tillämpas. Företaget har vissa svårigheter med varulagervärderingen men dessa är inte betydande då värderingssystemet som helhet fungerar bra. De förbättringar företaget kan göra är att fastställa produkternas värde vid varje förädlingssteg, bli bättre på att följa upp förkalkyler med efterkalkyler, utbilda operatörerna för noggrannare rapportering samt förbättra värderingen vid månadsbokslut.</p> / <p><strong>The main issue: </strong>How does the investigated company value it’s inventory? Do the investigated company have difficulties in valuing the inventory, if so, which? Can the investigated company’s inventory valuation be improved?</p><p><strong>Purpose: </strong>The purpose of the bachelor thesis is to describe and analyze inventory valuation in a manufacturing company. The thesis aims to investigate if difficulties arise in the inventory valuation in the investigated company and which they are. It also aims to investigate if the company’s inventory valuation can be improved.</p><p><strong>Method: </strong>In the thesis a qualitative method has been chosen. The frame of reference is composed of scientific literature and articles. The empirics are composed of personal interviews. The frame of reference and the empirics have been put against each other in the analysis for conclusions to be drawn.</p><p><strong>Conclusions: </strong>The investigated company conforms to the principles in BFNAR 2000:3 for the valuation of the inventory even if it doesn’t conform to the main principles. The company has some difficulties with the inventory valuation but these are not significant as the valuation system as a whole functions well. The improvements the company can make are to determine the value of the products at each processing step, become better at following up the pre calculations with after calculations, educate the operators for more accurate reporting and improve the valuation of monthly financial statements.</p>