This diploma thesis was focused on goodwill under IFRS specifically for treatment of goodwill, which arises only in acquisitions, involving the formation of relationships between parents and subsidiaries. The main objective was to approach goodwill and everything associated with it in terms of IFRS, which are generally more common for users of financial statements than US GAAP are. A substantial part of the work was devoted to business combinations that involve the recognition of goodwill. Valuation of non-controlling interests was described more specifically as well as impairment test of goodwill. Final analysis was dedicated to real presented data of goodwill in financial statements of three selected companies. Emphasis was placed on the development of discount rates in the years 2008 to 2011.

O cérebro humano é formado por um conjunto de neurônios de diferentes tipos, cada um com sua especialidade. A combinação destes diferentes tipos de neurônios é um dos aspectos responsáveis pelo desempenho apresentado pelo cérebro na realização de várias tarefas. Redes Neurais Artificiais são técnicas computacionais que apresentam um modelo matemático inspirado no sistema nervoso e que adquirem conhecimento através da experiência. Uma alternativa para melhorar o desempenho das Redes Neurais Artificiais é a utilização de técnicas de Combinação de Classificadores. Estas técnicas de combinação exploram as diferenças e as semelhanças das redes para a obtenção de resultados melhores. Dentre as principais aplicações de Redes Neurais Artificiais está o Reconhecimento de Padrões. Neste trabalho, foram utilizadas técnicas de Combinação de Classificadores para a combinação de Redes Neurais Artificiais em problemas de Reconhecimento de Padrões. / The human brain is formed by neurons of different types, each one with its own speciality. The combination of theses different types of neurons is one of the main features responsible for the brain performance in severa! tasks. Artificial Neural Networks are computation technics whose mathematical model is based on the nervous system and learns new knowledge by experience. An alternative to improve the performance of Artificial Neural Networks is the employment of Classifiers Combination techniques. These techniques of combination explore the difference and the similarity of the networks to achieve better performance. The main application of Artificial Neural Networks is Pattern Recognition. In this work, Classifiers Combination techniques were utilized to combine Artificial Neural Networks to solve Pattern Recognition problems.

El aprendizaje autom�atico es un �area de investigaci�on que proporciona algoritmos y t�ecnicas que son capaces de aprender autom�aticamente a partir de experiencias pasadas. Estas t�ecnicas son esenciales en el �area de descubrimiento de conocimiento de bases de datos (KDD), cuya fase principal es t�ÿpicamente conocida como miner�ÿa de datos. El proceso de KDD se puede ver como el aprendizaje de un modelo a partir de datos anteriores (generaci�on del modelo) y la aplicaci�on de este modelo a nuevos datos (utilizaci�on del modelo). La fase de utilizaci�on del modelo es muy importante, porque los usuarios y, muy especialmente, las organizaciones toman las decisiones dependiendo del resultado de los modelos. Por lo general, cada modelo se aprende de forma independiente, intentando obtener el mejor resultado (local). Sin embargo, cuando varios modelos se usan conjuntamente, algunos de ellos pueden depender los unos de los otros (por ejemplo, las salidas de un modelo pueden ser las entradas de otro) y aparecen restricciones. En este escenario, la mejor decisi�on local para cada problema tratado individualmente podr�ÿa no dar el mejor resultado global, o el resultado obtenido podr�ÿa no ser v�alido si no cumple las restricciones del problema. El �area de administraci�on de la relaci�on con los clientes (CRM) ha dado origen a problemas reales donde la miner�ÿa de datos y la optimizaci�on (global) deben ser usadas conjuntamente. Por ejemplo, los problemas de prescripci�on de productos tratan de distinguir u ordenar los productos que ser�an ofrecidos a cada cliente (o sim�etricamente, elegir los clientes a los que se les deber�ÿa de ofrecer los productos). Estas �areas (KDD, CRM) carecen de herramientas para tener una visi�on m�as completa de los problemas y una mejor integraci�on de los modelos de acuerdo a sus interdependencias y las restricciones globales y locales. La aplicaci�on cl�asica de miner�ÿa de datos a problemas de prescripci�on de productos, por lo general, ha / Bella Sanjuán, A. (2012). Model Integration in Data Mining: From Local to Global Decisions [Tesis doctoral no publicada]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/16964 / Palancia

This thesis presents experiments and numerical analysis of the cold-formed steel clip angle in three different limit states which are shear, compression, and combination of the screw connection. A previous cold-formed steel clip angle test program (which is Phase 1) developed design methods for clip angle. Therefore, the object of this thesis is to further investigate the behavior and design methods of loading-bearing cold-formed steel clip angles under different screw pattern. For each limit state, a test program was conducted to investigate the behavior, strength, and deflection of the clip angle. The test result were compared with previous CFS clip angle design method. Amending existing CFS clip angle method were developed by each of the four limit states studied in this project.

京都大学 / 0048 / 新制・課程博士 / 博士(医学) / 甲第22694号 / 医博第4638号 / 新制||医||1045(附属図書館) / 京都大学大学院医学研究科医学専攻 / (主査)教授 生田 宏一, 教授 竹内 理, 教授 濵﨑 洋子 / 学位規則第4条第1項該当 / Doctor of Medical Science / Kyoto University / DFAM

Content: This paper briefly introduced the process of leather manufacture and the potential pollution sources of soil in tannery sites. Pollutants are mainly derived from the use of a large number of various chemicals and organic matter decomposed by raw skin. The characteristics of typical pollutants in tannery sites soil were summarized, including tannery site soil pH, organic and inorganic compounds, and heavy metals, etc., especially the status of chromium contamination were reviewed. The pH of soil in the tanning workshop (6.65-7.8) is generally lower than tannery sludge dumping site (7.94-8.40). The main organic pollutants contained in the tannery site soil include nitrogen compound, grease, petroleum hydrocarbon. In tannery sludge dumping site soil, the content of nitrogen compound (10cm depth) is 28400 mg/kg, which is similar to tannery sludge. The content of petroleum hydrocarbon is 5-700 mg/kg, which partially exceed the limits of China agricultural land quality standard(<500 mg/kg). In tanning workshop soil, the content of grease is 220-62000 mg/kg. The main inorganic pollutants contained in the tannery site soil include sulfide, high concentration of salt, lime. The high salt content of tannery sludge (99000 mg/kg) leads to high salt content in soil (5500-17500 mg/kg). Total hardness (>450mg/L), total dissolved solids (>1000mg/L), sulfate ions (>250mg/L), nitrite nitrogen (>0.02mg/L) partially exceed the limits of China groundwater quality standard, which are found in groundwater below the tannery site. Heavy metal pollutants in the tannery sites soil have many characteristics and large differences in content, due to the different tanning processes. Among them, chromium (Cr) is the most used heavy metal and the highest content of pollutants. Cr content in tanning process wastewater, dyeing process wastewater and chromiumcontaining sludge are about 2000-3000 mg/L, 30-40 mg/L and 8500-25800 mg/kg, respectively. Total Cr content in the partial tannery sites soil are higher than 800 mg/kg, which exceed the limits of China agricultural land quality standard(<150mg/kg). Surprisingly, Cr(VI) appears in tannery sites soil and the contents are partly higher than 40 mg/kg, which exceed the limits of China development land quality standard(<3.0mg/kg). Furthermore, the more effort needs to be directed toward the chemistry of chromium-organic complex pollutants, and an understanding of the speciation of Cr in highly organics contaminated tannery site soil is essential for the development of suitable remediation strategies for contaminated soil. Take-Away: 1. The pH of soil in the tanning workshop (6.65-7.8) is generally lower than tannery sludge dumping site(7.94-8.40). 2. Total Cr content in the partial tannery sites soil are higher than 800 mg/kg, which exceed the limits of China agricultural land quality standard(<150mg/kg). 3. Cr(VI) appears in tannery sites soil and the contents are partly higher than 40 mg/kg, which exceed the limits of China development land quality standard(<3.0mg/kg).

Content: Microwave is a fast, efficient and energy-saving thermal resource, hence an attempt has been made for applying this technology in the combination tanning using titanium (III) and tannin extracts. In this work, the microwave effects on the complex reaction of Ti (III) with tannin extracts and leather products properties were investigated. The precipitation condition was used to characterize the complexation degree between Ti (III) and tannin extracts. And the shrinkage temperature, tear strength, SEM, DSC, TG, FT-IR, and histological structure were used to characterize the changes in the physical and chemical properties of the combined tanned leather. Take-Away: The results showed that microwave irradiation can accelerate the complex reaction of Ti (III) with tannin extracts. At the room temperature, the mixture of tannin and titanous sulphate kept stable at pH 3-4. In addition, microwave could increase the shrinkage temperature, tear strength, thermal stability, and fibrage of Ti (III)-tannin tanned leather, and it would not change the combination mode of the skins with tanning agents as well as the hierarchical structure of collagen. Therefore, these results inferred that microwave could promote the reaction between Ti (III) and tannins and the combination of tannins with collagen, which may provide a theoretical basis for the application of microwave in Ti (III)-tannin combination tanning technology.

Content: Sustainability is a key factor which control future leather manufacture. Developing several new technologies is one of the primary agenda for sustainability. However, developing countries are facing several challenges which not only limited to best practice technologies but also finding self sustainability in maximizing the available resources. In the present study, an attempt has been made to explore the potential resource of aluminium from kaolin of Pugu hills, Tanzania for combination tanning. Though, extraction of aluminium from several resources are available, there is limited literature pertaining to Tanzania resources. Moreover, the extracted aluminium is basified and studied for its tanning efficiency. Diffraction and vibrational spectroscopic studies were carried out to assess the confirmation of extracted aluminium. Combination tanning has been carried out with vegetable tannins and dialdehyde starch tanning chemicals, which are from natural resources. Leathers tanned with aluminum and wattle resulted with a shrinkage temperature of 118ºC as compared to Al-Dialdehyde starch leathers showed around 90-100ºC. Physical strength characteristics such as tensile, tear and grain crack strength met the standard norms. Grain surface of leathers are found to be smooth which has been confirmed through microscopic studies. The study provides a new insight on accomplishing self sustainability through available resources and manufacture of eco-friendly system. Take-Away: 1. Tanzania is endowed with massive kaolin rich in aluminium, which is potential for application in leather industry for sustainable development of leather industry 2. The combination tanning system using aluminium from Tanzania kaolin with wattle tannins or Dialdehyde starch imparts leather with both physical and organoleptic properties that meet the stipulated norms 3. This new tanning system provides new insight on ecofriendly tanning system for the sustainability of leather industry.

Many people - especially during their elderly - consume multiple drugs for the treatment of complex or co-existing diseases. Identifying side effects caused by polypharmacy is crucial for reducing mortality and morbidity of the patients which will lead to improvement in their quality of life. Since there is immense space for possible drug combinations, it is infeasible to examine them entirely in the lab. In silico models can offer a convenient solution, however, due to the lack of a sufficient amount of homogenous data it is difficult to develop both reliable and scalable models in its ability to accurately predict Polypharmacy Side Effect. Recent advancement in the field of representational learning has utilized the power of graph networks to harmonize information from the heterogeneous biological databases and interactomes. This thesis takes advantage of those techniques and incorporates them with the state-of-the-art Graph Neural Network algorithms to implement a Deep learning pipeline capable of predicting the Adverse Drug Reaction of any given paired drug combinations.

The theme of my dissertation is to create the architectural study of a city house with a combination of functions in Brno – Zábrdovice. The compound is used as a multifunctional complex with a combination of services, shops, housing, administration and hotel. The structural system consists of a reinforced concrete skeleton. The color scheme is in the range of black and white with the possibility of graphic designs and various viewpoints of the façade.