This thesis consists of an analysis of intra-group relations that can occur during the transformation of companies and when the financial statements are consolidated. It also mentions the reasons why it is necessary to eliminate them. It shows the current view of International Financial Accounting Standards on this subject and its historical development. It takes into account the Czech business legislation, especially the accounting legislation in order to underline the importance of the elimination method over the duplicate items in their correct accounting value. The thesis goes through every individual variant with the aim to evaluate which would best fit the generally accepted principles of accounting and would show a fair view of intra-group transactions. It considers also the tax impact of assorted variants of elimination of intra-group relations.

Le développement de novo de médicaments est un processus long et coûteux. De plus en plus, les développeurs de médicaments cherchent à mettre en oeuvre des stratégies rentables et à moindre risque pour le développement de produits pharmaceutiques. Le processus de trouver de nouveaux usages pour des médicaments existants en dehors de l'indication initiale pour laquelle ils ont été initialement approuvé est couramment désigné comme « repositionnement », « réorientation » ou « reprofilage ». Le développement de formulations différentes pour un même médicament pharmaceutique est communément désigné comme « reformulation » et le processus de trouver une autre utilisation thérapeutique d'un médicament déjà connu est dénommé « repositionnement ». Ces deux stratégies sont devenues un courant dominant dans le développement des médicaments. Les principaux objectifs de la recherche menée dans cette thèse sont de parvenir à proposer une nomenclature et la taxonomie solide et valable pour l'identification et la classification des stratégies de « repurposing » de médicaments ; évaluer les voies de régulation de stratégies de repositionnement et de reformulation, par types de stratégies et dans les 2 régions géographiques étudiées ; et déterminer les paramètres qui ont un impact sur la probabilité d'un résultat positif sur le prix, le remboursement et l'accès au marché vis-à-vis des conditions accordées pour le médicament original dans les deux régions géographiques dans l'étude / De novo drug development is a costly and lengthy process. As a result of such market forces, drug developers are increasingly striving to find cost effective and reduced-risk strategies for developing drug products and to protect existing products from competition, as well as to extend their patent protection time. The process of finding new uses for existing drugs outside the scope of the original indication for which they were initially approved is variously referred as repositioning, redirecting, repurposing, or reprofiling. The development of different formulations for a same pharmaceutical drug is commonly designated as “reformulation” and the process of finding a new therapeutic use for an already known drug is referred to as “repositioning”. Both strategies have become a mainstream in drug development. The main objectives of the research conducted in this thesis are to propose a robust and valid nomenclature and taxonomy for identification and classification of drug repurposing strategies, to evaluate which regulatory pathways and trends are taken by drug repositioning and reformulation, by repurposed types and within the Europe and the US and determine which parameters have the most and least impact on the probability of a successful outcome on pricing, reimbursement and market access in repurposing vis-à-vis the conditions granted for the original drug

La biomasse lignocellulosique (LC) est considérée comme une alternative prometteuse pour produire des biocarburants, mais aussi extraire des biomolécules et synthons pour la synthèse de polymères et des matériaux afin de les substituer à ceux issues de la pétrochimie. La biomasse LC est principalement composée de cellulose, d'hémicellulose et de lignine. Sa nature composite et sa microstructure matricielle hétérogène rendent difficiles sa digestibilité et sa bioconversion. Le prétraitement de la biomasse LC est une étape indispensable permettant de dissocier la matrice LC et d'améliorer l'accessibilité des polymères pariétaux, étape-clé notamment pour la production de synthons. Le fractionnement par voie sèche des LC s'insère dans les schémas de bioraffinerie de la biomasse avec des arguments favorable à la durabilité (pas d'eau consommée, pas de séchage, pas d'effluents). L'amélioration de la résolution du fractionnement, la réduction de la dépense énergétique et l'amplification de la réactivité/fonctionnalité des produits constituent des objectifs de recherche prioritaires dans le champ du fractionnement sec. Un des inconvénients de l'opération de broyage de la LC native est son importante consommation énergétique. La mise en œuvre de prétraitements modérés qui favorisent la broyabilité de la matrice LC et l'accessibilité aux molécules d'intérêt, peut permettre (i) d'améliorer la résolution du fractionnement, (ii) réduire très significativement l'énergie de broyage et (iii) amplifier la réactivité des produits.L'objectif de la thèse porte sur l'analyse de la mise en œuvre de prétraitements chimiques couplés au fractionnement mécanique de paille de riz, qui a été choisie comme substrat valorisable de référence. Cette étude s'appuie notamment sur un procédé innovant de prétraitement chimique par voie semi-humide, qui permet de fragiliser et déstructurer la matrice LC afin de faciliter une déconstruction mécanique. Le couplage de procédés chimio-mécaniques semi-humide ont permis à la fois d'augmenter la réactivé des produits et de diminuer la consommation énergétique ainsi que supprimer certaines étapes et ne pas générer des effluents. Les résultats du fractionnement par voie sèche ont montré que la combinaison d'un broyage ultrafin et d'une séparation est une alternative de bioraffinerie technique pour obtenir des fractions intéressantes pour différentes propriétés. Ces résultats permettent d'améliorer les méthodes de prétraitements adaptées aux plusieurs types de biomasse dans la bioraffinerie des LC. Une approche hydro-texturale à l'échelle des particules est ensuite proposée pour identifier les mécanismes de fractionnement et évaluer l'impact des prétraitements chimiques. Le rôle de la microstructure dans les prétraitements chemo-mécaniques est notamment analysé par le biais de l'étude des transferts d'eau dans les poudres (imbibition et séchage). Une caractérisation physique des poudres complète la description des propriétés conférées aux pailles de riz broyées. Au-delà des résultats spécifiques aux pailles de riz, cette étude a été conduite de façon a présenter un degré de généricité suffisant pour extrapoler la démarche et les connaissances acquises au traitement d'autres biomasses annuelles ou pérennes. / La biomasse lignocellulosique (LC) est considérée comme une alternative prometteuse pour produire des biocarburants, mais aussi extraire des biomolécules et synthons pour la synthèse de polymères et des matériaux afin de les substituer à ceux issues de la pétrochimie. La biomasse LC est principalement composée de cellulose, d'hémicellulose et de lignine. Sa nature composite et sa microstructure matricielle hétérogène rendent difficiles sa digestibilité et sa bioconversion. Le prétraitement de la biomasse LC est une étape indispensable permettant de dissocier la matrice LC et d'améliorer l'accessibilité des polymères pariétaux, étape-clé notamment pour la production de synthons. Le fractionnement par voie sèche des LC s'insère dans les schémas de bioraffinerie de la biomasse avec des arguments favorable à la durabilité (pas d'eau consommée, pas de séchage, pas d'effluents). L'amélioration de la résolution du fractionnement, la réduction de la dépense énergétique et l'amplification de la réactivité/fonctionnalité des produits constituent des objectifs de recherche prioritaires dans le champ du fractionnement sec. Un des inconvénients de l'opération de broyage de la LC native est son importante consommation énergétique. La mise en œuvre de prétraitements modérés qui favorisent la broyabilité de la matrice LC et l'accessibilité aux molécules d'intérêt, peut permettre (i) d'améliorer la résolution du fractionnement, (ii) réduire très significativement l'énergie de broyage et (iii) amplifier la réactivité des produits.L'objectif de la thèse porte sur l'analyse de la mise en œuvre de prétraitements chimiques couplés au fractionnement mécanique de paille de riz, qui a été choisie comme substrat valorisable de référence. Cette étude s'appuie notamment sur un procédé innovant de prétraitement chimique par voie semi-humide, qui permet de fragiliser et déstructurer la matrice LC afin de faciliter une déconstruction mécanique. Le couplage de procédés chimio-mécaniques semi-humide ont permis à la fois d'augmenter la réactivé des produits et de diminuer la consommation énergétique ainsi que supprimer certaines étapes et ne pas générer des effluents. Les résultats du fractionnement par voie sèche ont montré que la combinaison d'un broyage ultrafin et d'une séparation est une alternative de bioraffinerie technique pour obtenir des fractions intéressantes pour différentes propriétés. Ces résultats permettent d'améliorer les méthodes de prétraitements adaptées aux plusieurs types de biomasse dans la bioraffinerie des LC. Une approche hydro-texturale à l'échelle des particules est ensuite proposée pour identifier les mécanismes de fractionnement et évaluer l'impact des prétraitements chimiques. Le rôle de la microstructure dans les prétraitements chemo-mécaniques est notamment analysé par le biais de l'étude des transferts d'eau dans les poudres (imbibition et séchage). Une caractérisation physique des poudres complète la description des propriétés conférées aux pailles de riz broyées. Au-delà des résultats spécifiques aux pailles de riz, cette étude a été conduite de façon a présenter un degré de généricité suffisant pour extrapoler la démarche et les connaissances acquises au traitement d'autres biomasses annuelles ou pérennes.

Diploma thesis deals with accounting treatment for acquisition of subsidiaries. Accounting treatment is shown at the level of consolidated financial statement in accordence with the current version of IFRS. At the beginning of the thesis are briefly state the reasons for the business combination and then is described single control model under IFRS 10. The following are the common elements of the accounting treatment for all possibilities of acquisiton of subsidiaries. The next chapter is devoted to the options of acquisition of subsidiaries. The chapter deals with an acquisition achieved in stages, an acquisition achieved without the transfer of consideration or reverse asquisition.

Commodities primárias, tais como metais, petróleo e agricultura, constituem matérias-primas fundamentais para a economia mundial. Dentre os metais, destaca-se o alumínio, usado em uma ampla gama de indústrias, e que detém o maior volume de contratos na London Metal Exchange (LME). Como o preço não está diretamente relacionado aos custos de produção, em momentos de volatilidade ou choques econômicos, o impacto financeiro na indústria global de alumínio é significativo. Previsão de preços do alumínio é fundamental, portanto, para definição de política industrial, bem como para produtores e consumidores. Este trabalho propõe um modelo ótimo de previsões para preços de alumínio, por meio de combinações de previsões e de seleção de modelos através do Model Confidence Set (MCS), capaz de aumentar o poder preditivo em relação a métodos tradicionais. A abordagem adotada preenche uma lacuna na literatura para previsão de preços de alumínio. Foram ajustados 5 modelos individuais: AR(1), como benchmarking, ARIMA, dois modelos ARIMAX e um modelo estrutural, utilizando a base de dados mensais de janeiro de 1999 a setembro de 2014. Para cada modelo individual, foram geradas 142 previsões fora da amostra, 12 meses à frente, por meio de uma janela móvel de 36 meses. Nove combinações de modelos foram desenvolvidas para cada ajuste dos modelos individuais, resultando em 60 previsões fora da amostra, 12 meses à frente. A avaliação de desempenho preditivo dos modelos foi realizada por meio do MCS para os últimos 60, 48 e 36 meses. Um total de 1.250 estimações foram realizadas e 1.140 variáveis independentes e suas transformadas foram avaliadas. A combinação de previsões usando ARIMA e um ARMAX foi o único modelo que permaneceu no conjunto de modelos com melhor acuracidade de previsão para 36, 48 e 60 meses a um nível descritivo do MCS de 0,10. Para os últimos 36 meses, o modelo combinado proposto apresentou resultados superiores em relação a todos os demais modelos. Duas co-variáveis identificadas no modelo ARMAX, preço futuro de três meses e estoques mundiais, aumentaram a acuracidade de previsão. A combinação ótima apresentou um intervalo de confiança pequeno, equivalente a 5% da média global da amostra completa analisada, fornecendo subsídio importante para tomada de decisão na indústria global de alumínio. iii / Primary commodities, including metals, oil and agricultural products are key raw materials for the global economy. Among metals, aluminum stands out for its large use in several industrial applications and for holding the largest contract volume on the London Metal Exchange (LME). As the price is not directly related to production costs, during volatility periods or economic shocks, the financial impact on the global aluminum industry is significant. Aluminum price forecasting, therefore, is critical for industrial policy as well as for producers and consumers. This work has proposed an optimal forecast model for aluminum prices by using forecast combination and the Model Confidence Set for model selection, resulting in superior performance compared to tradicional methods. The proposed approach was not found in the literature for aluminum price forecasting. Five individual models were developed: AR(1) for benchmarking, ARIMA, two ARIMAX models and a structural model, using monthly data from January 1999 to September 2014. For each individual model, 142 out-of-sample, 12 month ahead, forecasts were generated through a 36 month rolling window. Nine foreast combinations were deveoped for each individual model estimation, resulting in 60 out-of-sample, 12 month ahead forecasts. Model predictive performace was assessed through the Model Confidence Set for the latest 36, 48, and 60 months, through 12-month ahead out-of-sample forecasts. A total of 1,250 estimations were performed and 1,140 independent variables and their transformations were assessed. The forecast combination using ARMA and ARIMAX was the only model among the best set of models presenting equivalent performance at 0.10 MCS p-value in all three periods. For the latest 36 months, the proposed combination was the best model at 0.1 MCS p-value. Two co-variantes, identified for the ARMAX model, namely, 3-month forward price and global inventories increased forecast accuracy. The optimal forecast combination has generated a small confidence interval, equivalent to 5% of average aluminum price for the entire sample, proving relevant support for global industry decision makers.

De nombreuses études ont montré qu’une activation d'indices moteurs (mouvement d’approche ou de retrait ; Cretenet et Dru 2004) ou spatiaux (verticale ou horizontale ; Casasanto, 2009) était de nature à influencer un jugement ou des réponses finales. Dans le cadre des théories de la cognition incarnée, ce travail examine l’effet de l’activation synchrone ou asynchrone de ces indices comme étant révélatrice de processus cognitifs. Dans cette perspective, nos travaux, présentés sous la forme de deux articles, ont pour objectif d’analyser l’effet de ces activations, impliquant la théorie de la correspondance de polarité (Proctor et Cho, 2006), sur la résolution d’opérations arithmétiques, comme l’expression d’une combinatoire cognitive particulière. De plus, cette thèse supporte l’idée qu’une analogie entre la PCE et ces résultats peut être faite. En effet, le cœur de notre travail consiste défendre l’idée que quelque soit les indices conceptuels (motivationnel ou émotionnel) activés, de mêmes effets sont observés, traduisant la mise en jeu d’un même système de codage de polarités. Lors de l’activation d’indices de polarité (motivationnelle ou émotionnelle), un phénomène de compatibilité s’opère influençant le raisonnement mathématique.Nous proposons d'étudier l'effet d’un mouvement moteur (effectué) ou spatial (perçu) combinant deux dimensions spatiales (latérale et verticale) simultanément ou non sur la performance numérique. L’objectif est d’analyser l’influence de conditions de congruence ou de non congruence sur la résolution d’opérations arithmétiques. L’idée est de montrer qu’une activation synchrone d’indices moteurs ou spatiaux influencerait une combinatoire cognitive telle que la multiplication (Article 1) ; tandis qu’une activation asynchrone d’indices spatiaux influencerait une combinatoire cognitive telle que l’addition (Article 2).Ces travaux démontrent pour la première fois comment des combinatoires perceptives ou motrices déterminent des combinatoires cognitives. / Several studies have shown that an activation of motors (approach-avoidance behaviors, Cretenet & Dru 2004) or spatial cues (vertical or horizontal, Casasanto, 2009) is likely to influence the affective judgment or the final responses. In regards of the theories of embodiment, this studies examine the effect of combined (synchronous or asynchronous) motor and spatial cues on mathematical reasoning as revealing cognitive processes. In this perspective, our work, presented in two articles, with the aim to analyze the effect of these activations, involving the theory of polarity correspondence (Proctor & Cho, 2006), on the resolution of arithmetic operations, as the expression of a particular cognitive functioning. Furthermore, this thesis supports the idea that this operation has some analogy with the polarity correspondence effect (PCE). Indeed, our work supports the idea that whatever the activated conceptual cues are (motivational or emotional), the same effects are observed - a similar system is activated, coded as polarities which might be indicative of the PCE. When the activation of polarity indices (motivational or emotional), a phenomenon of compatibility occurs that also influences mathematical reasoning.We investigate the effect of a motor (performed) or spatial (perceived) movement combining two spatial dimensions (laterality and verticality) simultaneously or not on numerical performance. The objective is to investigate the influence of congruence or noncongruence conditions on the resolution of arithmetic operations. When a synchronous activation of peripheral cues (motor or spatial) is activated, we would observed an effect on mathematical reasoning, such as multiplication (Article 1); while when an asynchronous activation, deferred in time and space, of spatial cues would influence a mathematical reasonning, such as addition (Article 2). For the first time, studies demonstrate how a particular combination of perceptual or motor activations reveals some correspondent cognitive mechanism.

[pt] Esta dissertação investigou a criação de comitês de classificadores baseados em Redes Neurais Multilayer Perceptron (Redes MLP, abreviadamente). Isso foi feito em dois passos: primeiro, aplicando-se procedimentos para criação de redes complementares, i.e, redes individualmente eficazes mas que cometem erros distintos; segundo, testando- se sobre essas redes alguns dos principais métodos de combinação disponíveis. Dentre os procedimentos para criação de redes complementares, foi dado enfoque para os baseados em alteração do conjunto de treinamento. Os métodos Bootstrap e Arc-x4 foram escolhidos para serem utilizados no estudo de casos, juntamente com o método RDP (Replicação Dirigida de Padrões). No que diz respeito aos métodos de combinação disponíveis, foi dada particular atenção ao método de combinação por integrais nebulosas. Além deste método, implementou-se combinação por média, votação por pluralidade e Borda count. As aplicações escolhidas para teste envolveram duas vertentes importantes na área de visão computacional - Classificação de Coberturas de Solo por Imagens de Satélite e Reconhecimento de Expressões Faciais. Embora ambas pertençam à mesma área de conhecimento, foram escolhidas de modo a representar níveis de dificuldade diferentes como tarefas de classificação - enquanto a primeira contou com um grande número de padrões disponíveis, a segunda foi comparativamente limitada nesse sentido. Como resultado final, comprovou-se a viabilidade da utilização de comitês em problemas de classificação, mesmo com as possíveis variações de desempenho relacionadas com a complexidade desses problemas. O método de combinação baseado em integrais nebulosas mostrou-se particularmente eficiente quando associado ao procedimento RDP para formação das redes comissionadas, mas nem sempre foi satisfatório. Considerado individualmente, o RDP tem a limitação de criar, no máximo, tantas redes quanto forem as classes consideradas em um problema; porém, quando este número de redes foi considerado como base de comparação, o RDP se mostrou, na média de todos os métodos de combinação testados, mais eficaz que os procedimentos Bootstrap e Arc-x4. Por outro lado, tanto o Bootstrap quanto o Arc-x4 têm a importante vantagem de permitirem a formação de um número crescente de membros, o que quase sempre acarretou em melhorias de desempenho global em relação ao RDP. / [en] The present dissertation investigated the creation of classifier committees based on Multilayer Perceptron Neural Networks (MLP Networks, for short). This was done in two parts: first, by applying procedures for creating complementary networks, i.e., networks that are individually accurate but cause distinct misclassifications; second, by assessing different combining methods to these network`s outputs. Among the procedures for creating committees members, the main focus was set to the ones based on changes to the training set . Bootstrap and Arc-x4 were chosen to be used at the experiments, along with the RDP procedure (translated as Driven Pattern Replication). With respect to the available combining methods, special attention was paid to fuzzy integrals combination. Average combination, plurality voting and Borda count were also implemented. The chosen experimental applications included interesting branches from computer vision: Land Cover Classification from Satellite Images and Facial Expression Recognition. These applications were specially interesting, in the sense they represent two different levels of difficulty as classification tasks - while the first had a great number of available patterns, the second was comparatively limited in this way. This work proved the viability of using committees in classification problems, despite the small performance fluctuations related to these problems complexity. The fuzzy integrals method has shown to be particularly interesting when coupled with the RDP procedure for committee creation, but was not always satisfactory. Taken alone, the RDP has the limitation of creating, at most, as many networks as there are classes to be considered at the problem at hand; however, when this number of networks was considered as the basis for comparison, this procedure outperformed, taking into account average combining results, both Bootstrap and Arc- x4. On the other hand, these later procedures have the important advantage of allowing the creation of an increasing number of committee members, what almost always increased global performance in comparison to RDP. / [es] Esta disertación investigó la creación de comités de clasificadores basados en Redes Neurales Multilayer Perceptron (Redes MLP, abreviadamente). Esto fue ejecutado en dos pasos: primeiro, aplicando procedimentos para la creación de redes complementares, esto es, redes que individualmente son eficaces pero que cometen erros diferentes; segundo, probando sobre esas redes, algunos de los principales métodos de combinación disponibles. Dentro de los procedimentos para la creación de redes complementares, se eligieron los basados en alteración del conjunto de entrenamiento. Los métodos Bootstrap y Arc-x4 fueron seleccionados para utilizarlos em el estudio de casos, conjuntamente con el método RDP (Replicación Dirigida de Padrones). Con respecto a los métodos de combinación disponibles, se le dió particular atención al método de combinación por integrales nebulosas. Además de este método, se implementaron: combinación por media, votación por pluralidad y Borda cont. Las aplicaciones seleccionadas para pruebas consideran dos vertientes importantes en la área de visión computacional - Clasificación de Coberturas de Suelo por Imágenes de Shastalite y Reconocimiento de Expresiones Faciales. Aunque ambas pertencen a la misma área de conocimento, fueron seleccionadas de modo con diferentes níveles de dificuldad como tareas de clasificación - Mientras la primera contó con un gran número de padrones disponibles, la segunda fue comparativamente limitada em ese sentido. Como resultado final, se comprobó la viabilidad de la utilización de comités en problemas de clasificación, incluso con las posibles variaciones de desempeño relacionadas con la complejidad de esos problemas. El método de combinación basado en integrales nebulosas se mostró particularmente eficiente asociado al procedimiento RDP para formación de las redes comisionadas, pero no siempre fue satisfactorio. Considerado individualmente, el RDP tiene la limitación de crear, como máximo, tantas redes como clases consideradas en un problema; sin embargo, cuando el número de redes fue considerado como base de comparación, el RDP se mostró más eficaz, en la media de todos los métodos de combinación, que los procedimentos Bootstrap y Arc-x4. Por otro lado, tanto el Bootstrap como el Arc-x4 tiene la importante ventaja de permitir la formación de un número cresciente de miembros, lo que generalmente mejora el desempeño global en relación al RDP.

The treatment options for multidrug resistant bacteria are dwindling and it is an important issue of research in medicine to solve. One of the more problematic bacterial species is Klebsiella pneumoniae, it can cause infections with high morbidity that are difficult to treat. Common antibiotics for treatment of these infections are carbapenems but K. pneumoniae can produce enzymes called carbapenemases that can hydrolyze carbapenems and most other beta-lactam antibiotics. In this study carbapenemase genes were introduced chromosomally to a previously susceptible K. pneumoniae strain using λ-Red recombineering. Further constructs were made with non-functional porins to examine how they affect combination treatment with carbapenems. Antibiotic combination therapy was evaluated against constructed carbapenemase- (KPC-2, NDM-1 and OXA-48) producing K. pneumoniae strains. Screening was done using time-lapse microscopy (oCelloScope), and combinations with better effect than treatment with a single antibiotic were chosen for time-kill assays. The results shows that a triple combination of colistin, meropenem and the beta-lactamase inhibitor avibactam gives an improved effect, up to twice the effect compared to monotherapy and up to 1.8 times increased effect compared to double combination. The synergistic effect was greater when adding colistin to treat the strains with non-functional porins, indicating that colistin can increase the permeability for other antibiotics into the cell. This is an interesting finding that need to be researched further.

Content: One of the main challenges of the tannery industry chain is to reduce the use of biocides and restricted substances and at the same time increase efficiency with the available products. Such conduct must permeate suppliers and the tanneries in order to obtain better results, diminish the biocide resistance dissemination, optimize costs and be ecologically friendly. In this sense, we present herein an updated review and discussion of the scientific and technological literature on the aspects involving the action of fungicides in tannery industry and how the application of this knowledge can reduce application of biocides and restricted substances in the tanning process. We have organized a review by consulting the databases PUBMED, Web of Science, Science direct, and all literature with excellence scientific support available. The review focused on: (i) Fungal diversity involved in wet-blue biodeterioration; (ii) Mechanisms of action of fungicides; (iii) Fungicide combinations to enhance activity; (iv) Fungal mechanisms of resistance and the known causes of resistance emergence. As a result of this study we are able to track the fungal phylogenetics (and relationship) responsible for leather biodeterioration enabling a guiding strategy for fungal biocide application. Moreover, understanding of the mechanisms of action and interaction between molecules can determines the extent of the biocides inhibitory effect in different fungal species. Fungicide effect could vary, and such information corroborates with the idea that even in the same species the interaction of the different molecules may vary, possibly due to variation in cytochrome protein. For example, the most accepted mechanism of action of azoles is the inhibition of synthesis of or direct interaction with ergosterol (present in all fungi). Considering that the target is always the same, a question arise, how do the distinct azoles present different activities upon fungal strains? As result of this study we show that structural differences will influence the higher or lower interaction of the azole functional group and consequently the activity. The appropriated knowledge of the mechanisms by which microbial cells might develop resistance, highlights the need for an improved understanding of the reasons for their emergence and greater attention to methods that can be used to prevent and control them. In this sense, a successful combination of biocide molecules enhances a synergetic effect, avoiding fungal mechanisms of resistance and reduces dosage of each compound, being effective against a variety of fungi. Take-Away: Transfer of knowledge from the author of the fundermentals of bicides and fungicides used within the leather industry and similar industries, their application methods and how to use in combination for maximum effect with minimum environmental impact.

This thesis describes the design of optimal options for financing the construction og a low energy house. In the introductory section describes the characteristics of the two products designed to finance housing, mortgage loan and building savings. Another section is devoted to the characteristics and principles of construction of a low energy house, which is related to low energy and less than saving the house. The final section focuses on the selection of a suitable vision of the comparable financial products.