The theses is aimed to the analyse of the economy of allowance organisation Školní jídelna Králíky, Moravská 647, especially on changes made after accounting reform from 1. 1. 2010 for selected accounting units, which influence accounting and management of these units.

Approved for public release; distribution is unlimited / Static marginal analysis is applied to the Marin e Corps' proposed expansion of the Equipment Allowance Pool at Twentynine Palms, California, using Select Marine Corps Reserve assets. A formula is presented for determining potential equipment candidates. The formula is presented for determining potential equipment candidates. The formula combines various weighting factors, equipment use, and savings potential to produce a keep factor. Assets with low keep factors are selected first. Recommendations for further studies are also made. / http://archive.org/details/expansionofequip00obry / Captain, United States Marine Corps / Captain, United States Marine Corps

The main target of the dissertation is to analyse and evaluate the financial management of the three types of organizationally legal forms for theatres, namely the allowance organization, the public service company and the private body. The first part is focused on the general characteristics of the allowance organization, methods of financing and the issue of funds under the new legislation. The practical part is focused on the analysis of financing of Švandovo theater, Dejvické theatre and the Theatre in Celetná, whose founder is Gaspar, s. r. o. Followed by a comparison of certain indicators between the theatres and the determination of the impact of these indicators has organizationally legal form in which the theatres work.

This thesis is focused on allowance organizations and their specifics in financing and accounting. The dissertation also contains comparison of bank accounts for non-profit organizations.

Silagem é um alimento volumoso obtido de forragens produzidas na estação das águas, conservando-as através de fermentações, para ser oferecida no período de escassez, garantindo a eficiência de utilização da forragem produzida. Este processo de conservação de forragem tem como objetivo preservar a forragem de alto valor nutritivo com o mínimo de perdas. Neste contexto, o presente trabalho teve como objetivos: Avaliar a viabilidade de produzir silagem de capim-braquiarão (Brachiaria brizantha (Hochst ex A. Rich.) cv. Marandu) de pastos sob intensidades de pastejo, utilizando ou não aditivos. Determinar as perdas por gases e efluentes e, verificar as possíveis diferenças na composição química e bromatológica dessas silagens relativo às estratégias de ensilagem que o produtor poderia realizar, no início ou no final dos ciclos das águas. O experimento foi implantado e conduzido no Departamento de Zootecnia da Faculdade de Zootecnia e Engenharia de Alimentos da Universidade de São Paulo - FZEA/USP. O delineamento experimental foi o inteiramente ao acaso e o experimento em fatorial 4 x 3, com quatro repetições. Os fatores foram, a saber: 1º Fator – Ofertas de forragem (5% - 5 kg de massa seca/100 kg de peso animal.dia, 10%, 15% e 20%). A pastagem estava sendo manejada em lotação rotacionada, com ciclo de pastejo de 35 dias (7 dias de ocupação e 28 dias de descanso); 2º Fator – Aditivo (a) Testemunha - sem polpa cítrica peletizada e inoculante; (b) Polpa cítrica peletizada a 7,5% (75 kg/t de forragem); (c) Inoculante Sil-All C4 - recomendação comercial: 250g do produto em 50 litros de água potável; pulveriza-se 1 litro/tonelada. O experimento apresentou um total de 48 mini-silos - parcelas (12 tratamentos x 4 repetições) para cada ciclo de pastejo, que se utilizou a colheita da forragem (1º 23/02/04 e 2º 27/03/04). No trabalho avaliaram-se as perdas por Gases e Gases+Efluente durante o processo fermentativo e, as características químicas e bromatológicas da silagem. O processo de conservação de capim-braquiarão numa propriedade que se utiliza do manejo de seus animais em lotação rotacionada pode ser instalado mediante o corte mecânico das plantas forrageiras em piquetes estrategicamente escolhidos. Em menores intensidades de pastejo o capim-braquiarão apresenta melhores características para ensilar, pois é relevante que a planta forrageira utilizada no pastejo tenha potencial de alta produção de massa de forragem e alto teor de matéria seca, o que diminui os custos de produção por unidade de área e garante a qualidade do produto final. Na colheita de forrageiras tropicais com alto teor de umidade e baixo teor de carboidratos fermentescíveis é viável e necessário a utilização de aditivo, quer seja para aumentar os teores de matéria seca e de carboidratos fermentecíveis e manter o poder tampão em níveis baixos (polpa cítrica) ou de microorganismos (Sil-All C4) para favorecer o processo fermentativo e assim obter uma silagem de bom valor nutritivo. / Silage is a grassing food conserved by a fermentative process specialy used during scarcity period (dry season). It aims to conserve a high nutritional value with a minimum of losses. In order to assure its produced forage utilization efficiency, it needs to considerate its harvest by animals and machines in a system that uses rotational stocking method. In this context, this work has had as objectives: to evaluate the viability to produce braquiarão grass silage [Brachiaria brizantha (Hochst ex A. Rich.) cv. Marandu] from pasture under grazing intensities, using addictives or not. To determinate the gases and effluent losses and, to verificate the possible differences in chemical-bromatologic composition in the silage related to the strategies to process the silage that the producer is able to use, at the beginning or at the end of summer season (rain period). The experiment was conducted in the Animal Science Department at the Faculty of Animal Science and Food Engeneering of University of São Paulo – FZEA/USP. The experimental design was totally alleatory in a 4X3 factorial mode, with four replications. The factors were: 1st Factor – Forage allowance (FA) (5% - 5Kg of dry mass/ 100kg living animal weight.day, 10%, 15% and 20%). The pasture was being managed in rotational stocking method, with a 35 day grazing cycle (7 day animal occupation time and 28 day pasture rest time); 2nd Factor – addictive A) Control – without peletized citric pulp and inoculant. B) 7,5 % peletized citric pulp (75 Kg/ton of forage). C) Sil-All C4 inoculant – Trading recommendation: 250 g of the product in 50 liters of potable water; pulverizing 1 liter/ton. The experiment were composed by 48 small plastic silos – parcels ( 12 treatments X 4 replications) for each grazing cycle, that was used the forage harvest (1st 23/02/04 and 2nd 27/03/04). The gases and gases+effluent losses were evaluated during the fermentative process and, the silage chemical-bromatologic characteristics. The braquiarão grass conservation process, in a property that uses animals handled in a rotational stocking method, can be installed through forage mechanical cuts in strategically chosen pickets. In lower grazing intensities the braquiarão grass shows better characteristics to ensile, once it´s important to the forage used in grazing process to have a potential to high mass production just like its dry matter rate, that can decrease the expense per unit of area and it guarantees the final product quality. In tropical forage harvest with high humidity and low fermentable carbohydrate rate, the addictives utilization is a feasible and necessary method to increase the dry matter and fermentable carbohydrate rate and keep the buffering in low rate (citric pulp) or in microorganisms (Sil-All C4) to collaborate the fermentative process in order to obtain better nutritional value silage.

The goal of the thesis Comparison of taxation of the non-profit organizations in chosen countries is to find out and compare the taxation of the non-profit organizations in Sweden, Austria and the Czech republic. The comparison concerns the corporation tax, value added tax and the inheritance and the gift tax. The thesis is divided into three parts. The first part deals with the common attitudes of the taxation of the non-profit organizations. The second analyzes the process and methods of the taxation of the non-profit organizations in Sweden, Austria and the Czech republic. The third part contains the comparison of the taxation of the non-profit organizations in these three countries.

This thesis presents the results of an investigation into the evaluation of a selected test bridge using instrumentation to obtain site-specific factors contributing to the evaluation, with the ultimate objective of improving the estimate of the bridges reliability in order to assess allowable loading more accurately. The experimental portion of the research program involved instrumenting the test bridge with strain gauges, and recording field measurements using two forms of loading. The analytical portion of the research program involved the analysis of the bridge in the as-designed state, based on the design drawings and specification, followed by a re-analysis of the bridge using the site-specific factors measured on-site. The bridge was evaluated using methods outlined in the Canadian Highway Bridge Design Code CAN/CSA-S6-00 (CSA 2000). <p>The test bridge is located near the community of Hudson Bay, Saskatchewan. The bridge is constructed of steel-reinforced concrete, and there are three, three-span arch-shaped girders. There are also external steel bars added after initial construction to increase the midspan bending moment resistance. In total, 45 strain gauges were placed on the middle spans of the three girders to record strain induced by two forms of loading: controlled loading, in which a truck of known weight and dimensions was driven over the bridge in a number of pre-determined configurations, and in-situ loading, in which normal truck traffic was used. The current allowable loading on the bridge is a gross vehicle weight of 62.5 t, although increasing the allowable loading to 110 t has been proposed, along with two strengthening alternatives to make this increased loading feasible. <p>To provide a base-line analysis for comparison purposes, the bridge was first evaluated based strictly on information taken from the design drawings and specifications. The evaluation was performed using the load and resistance factor method, in which load and resistance factors were used to account for uncertainty, as well as by the mean load method, in which statistical properties of the variables parameters included in the design were used to account for uncertainty. The result of the load and resistance factor method was a live load capacity factor, indicating the overall rating of the bridge. In addition to the live load capacity factor, the mean load method was also used to determine the reliability index. The results of the as-designed analysis showed that the mean load method gave more conservative estimates of the bridge capacity. Furthermore, it was determined that, based on these assessments, the bridge would not have sufficient capacity to carry the proposed 110 t truck loads.<p>The bridge was re-evaluated using site-specific factors with the mean load method. Using the measured strains, statistical parameters were determined for live load effects, distribution factors, dynamic load allowance, and resistance. Statistical parameters that could not be obtained readily through testing were obtained from the literature. The results indicated that code-predicted estimates of a number of factors were highly conservative. Flexural and shear load effects in the girders were found to be less than 15% of the theoretical predictions, as a result of apparent arching action in the girders, generating significant axial forces. For this arching action to occur, horizontal restraint was required at the supports, either through unanticipated restraint in the bearings, or tension tie action of the tensile girder reinforcement. Furthermore, the dynamic amplification was found to be less than 1.0. The resulting reliability indices indicated that the bridge would be safe under the proposed increased allowable loading (110 t). <p>Finite element models were used to confirm the dynamic amplification observations and examine the effects of different degrees of bearing restraint. The model showed results similar to those measured for dynamic amplification. It was found that if the bearings were to become completely fixed against horizontal translation, the bridge would become overloaded as a result of increased shear effects, demonstrating the need for proper bearing maintenance. <p>An analysis of relative costs was completed to determine the most cost-effective solution for hauling logs. Assumptions were made regarding truck and maintenance and operating costs. The results indicated that the most economic solution was to use the method outlined in the research to increase the allowable loading on the bridge to 110 t, over the strengthening alternatives and simply leaving the bridge in the current state.

Crowding of grow-finish pigs reduces growth and is considered a welfare issue. Most crowding studies have been limited to smaller group sizes than are currently being considered in the swine industry. It has been hypothesized that pigs in large groups require less space to maintain growth and welfare. The objective of this study was to examine the effects of group size and space allowance on the performance, health and welfare of grow-finish pigs. The study consisted of eight blocks, each with four experimental units in a 2 x 2 factorial arrangement of group size (18 vs. 108 pigs/pen) and space allowance (0.52 vs. 0.78 m2/pig). Health assessments were conducted daily; production data were collected weekly; injury scores, behaviour and salivary cortisol data were collected bi-weekly; and carcass and adrenal gland data were collected at slaughter. Gains were lower for crowded pigs, but the effects were limited to the final week of the study. Pigs in crowded groups had a lower feed efficiency, which followed a trend similar to that of gains over time. In the crowded groups, pigs spent less time at the feeder, but no other variables differed among space allowances. Gains were lower for pigs housed in large groups, but the effects were limited to the initial two weeks of the study. Pigs in large groups had a lower feed efficiency and more lameness and leg sores. Other health measures did not differ between the group sizes. Lying behaviour of pigs in large groups indicated that they were able to utilize free space more efficiently than pigs housed in small groups. Analysis of feeding patterns suggests that pigs housed in large crowded groups were able to manoeuvre around their environment more easily than those in small crowded groups, yet performance of pigs in large groups was similarly affected by space restriction as pigs in small groups. Interactions of group size and space allowance indicated that pigs in large crowded groups were more susceptible to lameness. There was no indication that pigs in large groups required less space, or could perform as well at reduced space allowances, than pigs in small groups.

Crowding of grow-finish pigs reduces growth and is considered a welfare issue. Most crowding studies have been limited to smaller group sizes than are currently being considered in the swine industry. It has been hypothesized that pigs in large groups require less space to maintain growth and welfare. The objective of this study was to examine the effects of group size and space allowance on the performance, health and welfare of grow-finish pigs. The study consisted of eight blocks, each with four experimental units in a 2 x 2 factorial arrangement of group size (18 vs. 108 pigs/pen) and space allowance (0.52 vs. 0.78 m2/pig). Health assessments were conducted daily; production data were collected weekly; injury scores, behaviour and salivary cortisol data were collected bi-weekly; and carcass and adrenal gland data were collected at slaughter. Gains were lower for crowded pigs, but the effects were limited to the final week of the study. Pigs in crowded groups had a lower feed efficiency, which followed a trend similar to that of gains over time. In the crowded groups, pigs spent less time at the feeder, but no other variables differed among space allowances. Gains were lower for pigs housed in large groups, but the effects were limited to the initial two weeks of the study. Pigs in large groups had a lower feed efficiency and more lameness and leg sores. Other health measures did not differ between the group sizes. Lying behaviour of pigs in large groups indicated that they were able to utilize free space more efficiently than pigs housed in small groups. Analysis of feeding patterns suggests that pigs housed in large crowded groups were able to manoeuvre around their environment more easily than those in small crowded groups, yet performance of pigs in large groups was similarly affected by space restriction as pigs in small groups. Interactions of group size and space allowance indicated that pigs in large crowded groups were more susceptible to lameness. There was no indication that pigs in large groups required less space, or could perform as well at reduced space allowances, than pigs in small groups.

This thesis presents the results of an investigation into the evaluation of a selected test bridge using instrumentation to obtain site-specific factors contributing to the evaluation, with the ultimate objective of improving the estimate of the bridges reliability in order to assess allowable loading more accurately. The experimental portion of the research program involved instrumenting the test bridge with strain gauges, and recording field measurements using two forms of loading. The analytical portion of the research program involved the analysis of the bridge in the as-designed state, based on the design drawings and specification, followed by a re-analysis of the bridge using the site-specific factors measured on-site. The bridge was evaluated using methods outlined in the Canadian Highway Bridge Design Code CAN/CSA-S6-00 (CSA 2000). <p>The test bridge is located near the community of Hudson Bay, Saskatchewan. The bridge is constructed of steel-reinforced concrete, and there are three, three-span arch-shaped girders. There are also external steel bars added after initial construction to increase the midspan bending moment resistance. In total, 45 strain gauges were placed on the middle spans of the three girders to record strain induced by two forms of loading: controlled loading, in which a truck of known weight and dimensions was driven over the bridge in a number of pre-determined configurations, and in-situ loading, in which normal truck traffic was used. The current allowable loading on the bridge is a gross vehicle weight of 62.5 t, although increasing the allowable loading to 110 t has been proposed, along with two strengthening alternatives to make this increased loading feasible. <p>To provide a base-line analysis for comparison purposes, the bridge was first evaluated based strictly on information taken from the design drawings and specifications. The evaluation was performed using the load and resistance factor method, in which load and resistance factors were used to account for uncertainty, as well as by the mean load method, in which statistical properties of the variables parameters included in the design were used to account for uncertainty. The result of the load and resistance factor method was a live load capacity factor, indicating the overall rating of the bridge. In addition to the live load capacity factor, the mean load method was also used to determine the reliability index. The results of the as-designed analysis showed that the mean load method gave more conservative estimates of the bridge capacity. Furthermore, it was determined that, based on these assessments, the bridge would not have sufficient capacity to carry the proposed 110 t truck loads.<p>The bridge was re-evaluated using site-specific factors with the mean load method. Using the measured strains, statistical parameters were determined for live load effects, distribution factors, dynamic load allowance, and resistance. Statistical parameters that could not be obtained readily through testing were obtained from the literature. The results indicated that code-predicted estimates of a number of factors were highly conservative. Flexural and shear load effects in the girders were found to be less than 15% of the theoretical predictions, as a result of apparent arching action in the girders, generating significant axial forces. For this arching action to occur, horizontal restraint was required at the supports, either through unanticipated restraint in the bearings, or tension tie action of the tensile girder reinforcement. Furthermore, the dynamic amplification was found to be less than 1.0. The resulting reliability indices indicated that the bridge would be safe under the proposed increased allowable loading (110 t). <p>Finite element models were used to confirm the dynamic amplification observations and examine the effects of different degrees of bearing restraint. The model showed results similar to those measured for dynamic amplification. It was found that if the bearings were to become completely fixed against horizontal translation, the bridge would become overloaded as a result of increased shear effects, demonstrating the need for proper bearing maintenance. <p>An analysis of relative costs was completed to determine the most cost-effective solution for hauling logs. Assumptions were made regarding truck and maintenance and operating costs. The results indicated that the most economic solution was to use the method outlined in the research to increase the allowable loading on the bridge to 110 t, over the strengthening alternatives and simply leaving the bridge in the current state.