Doctor of Philosophy / Department of Agronomy / Dorivar Ruiz Diaz / Winter annual weeds (WAW) could affect nitrogen supply for corn production. The objectives of first study were to determine the diversity and abundance of WAW and to evaluate the effect of delaying herbicide applications on nitrogen supply and no-till corn response. Research was conducted in 2010 and 2011 at 14 sites in eastern Kansas. A factorial arrangement of three herbicide application dates (Nov.-Mar., April, and May) and five N rates were used. The three most abundant WAW across sites were henbit, purslane speedwell, and horseweed. Delaying herbicide application until April significantly reduced early corn N uptake by 52 mg N plant-1, chlorophyll meter readings at silking by 3.4%, and grain yield by 0.48 Mg ha-1 across sites. An additional 16 to 17 kg N ha-1 was needed to maintain yield if herbicide application was delayed until April. Starter and foliar micronutrient fertilization can potentially increase corn and soybean yield. The objectives of the second study were to evaluate crop response from combinations of starter and foliar fertilizers that contain N-P-K mixtures with and without a blend of micronutrients at four sites for each crop under irrigated conditions. No early corn growth or yield increase was attributed to application of micronutrients (Fe, Mn, Zn, Cu, and B) beyond what was achieved with N-P-K starter fertilization. There was an increase in soybean height (8 cm) and yield (293 kg ha-1) with starter fertilizer containing N-P-K plus micronutrients over the control. No increase in corn or soybean yield was obtained with foliar fertilization. The objective of the third study was to compare soil mobility and changes in soybean nutrient concentration in the leaf and seed from Mn and Zn sources (EDTA and oxysulfate) at two sites. Zinc sources were more mobile in the soil. Both Zn sources increased seed Zn concentration. Manganese oxysulfate increased seed Mn concentration. However, soybean trifoliolate leaf and seed Mn concentration decreased with soil-applied Na2EDTA and MnEDTA. This response was attributed to formation of FeEDTA and increased Fe supply that reduced root Mn absorption. Manganese EDTA is not recommended for soil application.

Syfte: Att ta reda på om och hur bostadsrättsköpare använder föreningens årsredovisning i deras köpbeslut samt undersöka om de förstår den. Metod: Studien är genomförd med en kvalitativ forskningsmetod. Intervjuer av presumtiva bostadsrättsköpare genomfördes utanför visningar. Empiri: Studien visade att majoriteten av de 22 tillfrågade inte helt förstod årsredovisningar och att flertalet bad om hjälp att bedöma den. Det visade att bostadsrättsköpare oftast använder årsredovisningen för att se “varningstecken” som indikerar att en BRF eventuellt kommer att höja sina avgifter. Det var 14 av 22 som tittade på skuldsättningen för att bedöma föreningens ekonomi. Majoriteten ansåg att årsredovisningen påverkar ”till stor del men att annat väger tyngre” i köpbeslutet. Analys: Studien pekar på att då många bostadsrättsköpare inte helt förstår årsredovisningen kan det vara svårt för dem att ta beslut utifrån den. Detta har kopplats till tidigare forskning som uppmärksammat liknande problem. Det finns likheter mellan de förbättrings- och förändringsförslag, som tagits fram av FAR tillsammans med borättsorganisationerna, och de resultat som studien har uppvisat. Slutsats: En bostadsrättsköpare går igenom tre beslutssteg. Det första är att avgöra om lägenheten känns rätt. Steg två är att bedöma föreningen och dess ekonomi utifrån årsredovisningen. Då många inte förstår eller vet hur man ska bedöma en förenings årsredovisning tar majoriteten hjälp av omgivningen. I steg tre tas beslut om hen ska lägga ett bud på lägenheten eller ej. Vidare drogs slutsatsen att oavsett vilken förståelse individen har för en BRF:s årsredovisning kommer hen i stor utsträckning att ta hjälp av sin omgivning då det är ett stort och omfattande beslut. / Purpose: Find out how and in what way buyers of housing co-operatives use the association ́s annual report in their purchase decision and investigate whether they understand it or not. Method: The study is conducted using a qualitative method in the form of interviews. The Authors stood outside viewings and interviewed presumptive buyers of housing co-operatives in Stockholm. Empiricism: The study was conducted on 22 respondents, all interviewed outside a total of six different viewings around Stockholm. It turned out that the majority of respondents did not fully understood annual reports and most of them asked for help. The majority of those who felt they understood the annual report also asked someone in their surroundings to help them determine the stability of the housing association's economy. The result showed that homeowners usually use the annual report to see "warning signs" that indicate that a association will raise its fees. To evaluate the association ́s economy, most of the respondents used indebtness. Analysis: The study points out that since many homeowners did not fully understood the annual report, it could be difficult for them to make decisions based on it. This has been linked to previous research that highlighted similar problems. There are similarities between the improvement and change proposals developed by FAR together with other organizations and the results the study has shown. Conclusion: Presumptive buyers of housing-cooperatives generally do not understand annual reports so well that they can make a financial decision based on it. At the same time, the study has shown that even those homeowners who felt they understood asked for further help and advice from their surroundings. The study's conclusions are that there is a great deal of room for changing the accounting for housing co-opratives associations to make them more transparent and understandable to it ́s users. Furthermore, it was concluded that regardless of the individual's understanding of an annual report, he largely takes advantage of his surroundings as it is a major and comprehensive decision.

The thesis deals with rising household debt, especially in consumer lending. The main part of the thesis is the analysis of obligatorily quoted annual percentage rate of charge. Further contains debt statistics, previous and new law and improvement proposals for the future.

Problemdiskussion: Bostadsrättsföreningars höga skuldsättning har diskuterats frekvent i diverse medier senaste åren och en räntehöjning kan påverka föreningens medlemmar avsevärt. Köparnas kunskapsbrist och oförmåga att avläsa en årsredovisning på ett korrekt sätt kan innebära problem för föreningens samtliga intressenter. Bankerna är den intressent som utför professionella ekonomiska analyser av bostadsrättsföreningarna och bör således ha mest kunskap kring ämnet.   Problemformulering: Hur analyserar banker bostadsrättsföreningar och dess årsredovisning i samband med kreditförfrågan och finns det några problem med årsredovisningens nuvarande utformning?  Syfte: Syftet med uppsatsen är att beskriva och öka förståelsen om hur bostadsrättsföreningar och dess årsredovisning analyseras av banker vid kreditförfrågan. Studien avser att undersöka, jämföra och utvärdera teori med empiri för att hitta eventuella mönster, likheter och skillnader mellan bankernas tillvägagångssätt.  Metod: Att med syftet som utgångspunkt och genom användandet av en kvalitativ metod uppnå en djupare förståelse inom ämnet. En fallstudie har valts som forskningsstrategi för att undersöka olika bankers arbetssätt.  Slutsatser: Bankerna anser att det finns problem med utformningen av årsredovisningen för bostadsrättsföreningar, där det största problemet rör föreningens avskrivningar. Att bostadsrättsföreningarna presenterar väldigt varierande underhållsplaner är också problematiskt. Fortsättningsvis fastslås att revisorn inte har någon stor roll i kreditprocessen och att val av K-regelverk inte spelar någon roll för bankens arbete. Endast två av fem banker anser att föreningens representant kan påverka kreditbeslutet. Nyckeltalet soliditet fastslås som icke användbart samtidigt som belåningsgrad pekas ut som dess ersättare, och är tillsammans med räntetålighet de viktigaste nyckeltalen. / Problem Description: The high level of indebtedness of housing cooperatives has been discussed frequently in various media in recent years and an interest rate increase can significantly affect the cooperatives members. The buyers' lack of knowledge and the inability to correctly evaluate an annual report can lead to problems for the housing cooperatives all stakeholders. The banks are the only stakeholder who performs professional economic analyzes of the housing cooperatives and should therefore have the most knowledge about the subject. Research Question: How do banks analyze housing cooperatives and its annual report in connection with the credit inquiry and are there any problems with the current format of the annual report? Purpose: The purpose of this thesis is to describe and increase the understanding of how housing cooperatives and its annual report are analyzed by banks when requesting credit. The study intends to investigate, compare and evaluate theory with empirical evidence to find possible patterns, similarities and differences between banks' approaches. Methodology: To achieve a deeper understanding of the subject a qualitative method was used. A case study has been chosen as a research strategy to investigate the way different banks work with Housing Cooperatives. Conclusions:The banks consider that there are problems with the design of the annual report for housing cooperatives, where the biggest problem concerns the depreciation. The fact that the cooperative housing present very varied maintenance plans is also problematic. Further on, it is stated that the auditor has no major role in the credit process and that the choice of “K-regelverk” does not play a role in the bank's work. Only two out of five banks believe that the housing cooperative’s representative can influence the credit decision. The key ratio solvency is determined as not useful, while the loan-to-value ratio is pointed out as its replacement, and together with interest-rate tolerance they are the most important key figures.

Title: Comparison of annual training plans of floorball teams in the Czech and Slovak top league of men Objectives: This diploma thesis deals with the comparison of annual training plans in the top league of men in the Czech Republic and the Slovak Republic and on this basis compares the achieved scores in the 2017/2018 season in the highest league. Methods: The quantitative research was about the detection and comparison of a training capacity in the Czech and Slovak top league. To conclude the research aim a questionnaire with open-ended questions was used. The research was implemented in Czech and Slovak top league teams. The questionnaire was completed by 20 Czech and Slovak coaches. Results: Based on the comparison of the annual training plans teams in the Czech top league have 40 % more training lessons than in Slovakia. Teams which weekly dedicate one hour or more to the power play skills are more successful according to statistics in the Czech top league. This hypothesis has not been confirmed in the Slovak League. Hypotheses dealing with technique training and video analysis have also not been confirmed. Teams who prefer to practice individual gaming activities did not have a better percentage of shooting success. Goalies who are engaged in individual training are more successful in...

The thesis deals with the main principles of Corporate Governance. It focuses on the most important legal regulations and codes in this area, on the role of external and internal audit in Corporate Governance, as well as on its connection with accounting standards. Two basic models are described -- Anglo-American and Continental European model. These models are compared particularly in terms of ownership control, board structure and investor protection. After that, the situation in the Czech Republic is analysed. Finally, the information disclosed in annual reports of corporations from four countries are examined and compared

Universidade Federal do Cearà / O objetivo desta pesquisa à mostrar como os estados brasileiros comercializam seus produtos com o resto do mundo. A fundamentaÃÃo teÃrica vem do teorema de Heckscher-Ohlin, teoria que pressupÃe que um paÃs ou regiÃo tende a se especializar na produÃÃo de bens cujo fator de produÃÃo mais abundante à utilizado mais intensivamente. Avaliou-se o padrÃo de comÃrcio de 15 produtos da pesquisa industrial anual - PIA e foi constatado que grande parte da produÃÃo depende do fator de produÃÃo capital humano. EntÃo, os estados brasileiros que detÃm este fator de produÃÃo em abundÃncia, deverÃo concentrar sua produÃÃo nos produtos que utilizam este fator intensivamente. Desta forma, este estado terà competitividade internacional. O mesmo raciocÃnio pode ser aplicado na variÃvel forÃa de trabalho, pois os estados nacionais que detÃm este fator em abundÃncia, deverÃo se concentrar na produÃÃo de produtos que utilizem este fator de produÃÃo intensivamente. / The objective of this research is to show how the Brazilian states trade their products worldwide. The theoretical framework is based upon the theorem of Heckscher-Ohlin in which a country or region tends to specialize in the production of a good in which the abundant factor of production is more intensively used. this research evaluates to trade patterns of 15 products of the Annual Industrial Research and it was evidenced that great part of the production depends on the factor production human capital. Therefore, the Brazilian states that are abundant on this production factor tends to concentrate its production in the products that use this factor intensively, this way, the sate will be internationaly competitive. In the same way for the work force, therefore the national states that are endowed with this factor in abundance tends to concentrate its production in the products that uses this factor of production intensively.

Busca-se, por meio da presente tese, rever a natureza jurídica atribuída aos royalties do petróleo pela doutrina majoritária no Brasil, que os caracteriza como um preço público devido pelas companhias petrolíferas à União, em contraprestação a um direito de exploração de bem público, do qual este ente político detém a propriedade. Intenta-se demonstrar que se trata, na verdade, de um pagamento realizado em contraprestação à alienação de um bem público (o petróleo) ao particular, o que traz consequências profundas à forma como tais receitas serão classificadas na Lei Orçamentária Anual dos três entes federativos, bem como ao grau de restrição a sua aplicação. Aceita essa posição, os royalties passarão a ser classificados nas Leis Orçamentárias como receitas de capital, fruto da alienação de um bem público, e não mais como uma receita corrente patrimonial, decorrente da exploração de um bem público. Assim, uma vez classificados como receitas de capital, somente poderão ser aplicados em despesas de capital, ou seja, basicamente em investimentos e inversões financeiras, de acordo com o artigo 44 da Lei de Responsabilidade Fiscal, ficando vedada a possibilidade, tal qual tem sido feito, de serem utilizados no custeio da máquina pública, aplicação contrária a uma lógica de uso sustentável dessas receitas / The objective of this thesis is to review the nature of royalties given by the majority doctrine in Brazil, which characterize it as a public price payable by oil companies to the Union, in consideration of a right to explore a public good. We aim to demonstrate that it is actually a payment made in consideration for the sale of a public good (oil), which has profound consequences on how such revenues shall be classified in the Annual Budget Law of the three political entities in Brazil (Union, states and municipalities), as well as the degree of restriction to their application. Accepted our position, the royalties will be classified in Budgetary Laws as capital revenue, resulting from the sale of a public asset and not as a current revenue, due to an use of a public good. So, once classified as a capital revenue, royalties may only be used in capital expenditures, like investments, in accordance with Article 44 of the Fiscal Responsibility Law, not in current expenditures that represents an application contrary to the logic of sustainable use of these revenues

The Annual Wellness Visit (AWV) is a benefit available to Medicare beneficiaries. This benefit has the potential to address many areas of prevention in one focused visit to the primary care clinic, yet it is currently being provided to only 19% of Medicare beneficiaries. This research attempted to examine the extent to which certified health education specialists (CHES) have provided and perceive themselves to be prepared to provide the preventive health services (PHS) within the AWV, along with seven additional preventive counseling services (PCS). A web-based survey assessed the perceived preparedness of health educators, specifically CHES (N=998), to deliver these PHS. The results of these surveys include the development of a single factor internally consistent scale to measure perceived preparedness for the PHS within the AWV. They reveal health educators were least prepared to assist with end-of-life-planning and conduct a basic hearing test. No association was found for education level and perceived preparedness; however, prior experience did account for a significant amount of the variance in perceived preparedness to provide AWV services. Lastly, when compared to historical data regarding physician’s perceived preparedness to provide PCS, health educators were more prepared to counsel on diet and exercise and less prepared to counsel on six other PCS. These results may aid in the understanding of whether CHES perceive they are prepared to provide (PHS) and demonstrate the experience CHES have with each of these PHS.

Increased fire frequency, livestock grazing and other disturbances have caused type-conversion of native chaparral to non-native annual grasslands. Competition with non-native annual grasses hinders shrub establishment, presenting challenges in restoration. This study examined the feasibility of chaparral restoration in a Mediterranean-type climate, on a type-converted landscape in San Timoteo Canyon, Riverside County, California. The objectives of this study were to (1) compare the effectiveness of the broad-spectrum herbicide, glyphosate, to that of the grass specific herbicide, fluazifop, at eliminating non-native annual grasses; (2) compare the success of seeding or planting native seedlings as a means of restoration; (3) analyze the soil seed bank to determine if there was a relict native species seed bank on site; (4) test the field application of smoke-water as a technique to manipulate the soil’s native shrub seed-bank for restoration. A factorial design was utilized, with three replicates: four restoration treatments (no restoration, smoke-water application, seeding, and planting seedlings) across three herbicide treatments (a January glyphosate application followed by an early-March fluazifop treatment, an early-March fluazifop treatment only, and a control treatment with no herbicide). Glyphosate application followed by fluazifop application proved to be more effective at reducing non-native annual grasses and benefitted shrub establishment more effectively than the fluazifop and control treatments. The application of glyphosate in winter promoted shrub establishment and growth, and increased soil moisture, while preventing the springtime increase in grass cover that was seen in the control and fluazifop-only treatments. The four chaparral species that were planted (Adenostoma fasciculatum, Eriogonum fasciculatum, Quercus berberidifolia, Rhus ovata) did not behave similarly. No Quercus berberidifolia individuals survived. Eriogonum fasciculatum did not exhibit differences in survival in any herbicide treatments, but exhibited higher live plant canopy volume in plots that received glyphosate with fluazifop follow-up treatments. Adenostoma fasciculatum and Rhus ovata showed higher survival in plots that received glyphosate with fluazifop follow-up treatments; however, neither exhibited differences in live plant canopy volume between herbicide treatments. These results persisted until the end of the study, 14 months after planting. Seed application of seven species (Adenostoma fasciculatum, Artemisia californica, Eriogonum fasciculatum, Gutierrezia sarothrae, Quercus berberidifolia, Rhus aromatica, and Rhus ovata) was not successful at this study site. Seed bank analysis revealed that there was a high density of non-native seeds present, and that the relict native shrub seed bank was insufficient for restoration on this site. Smoke-water application at the study site proved to be ineffective at manipulating the soil seed bank, as no chaparral species emerged. Results from this study suggest that winter glyphosate application followed by a fluazifop application in a Mediterranean-type climate may benefit shrub re-establishment more than spring fluazifop-only treatments. Results indicate that winter herbicide treatment will eliminate competitive non-native annual grasses early in the growing season, resulting in increased soil moisture availability for chaparral shrubs to utilize. Winter glyphosate application, supplemented with the planting of seedlings, could be a successful technique to re-establish chaparral shrubs on type-converted slopes.