The target of my thesis is the examination of influence of accounting entries on formulation of financial analysis indicators, bond between indicators and evaluation of company financial situation. Financial situation is reviewed by means of ratio indicators, financial health indicators and pyramidal analysis. On the basis of results it is a rushing business. It is very sound business. Only in the year 2004 it records financial loss in an amount 357 million CZK due to extraordinary costs of company restructuring. The company shows a profit in other years. The profit has a progressive trend. The company realizes a profit due to a consistent control of operating costs and lower long-term liabilities and short-term credits. It should follow settlement of short-term liabilities better and liquidity.

This master thesis is dealing with monitoring of gaseous products of microbial decomposition of organic pollution in constructed wetland. This wetland was used for wastewater treatment in a village Slavošovice, Czech Republic. Emissions of CO2, CH4 and N2O were measured in one treatment bed of the system. The emissions were quantified, their seasonal course was followed, and the main factors affecting gaseous emissions were identified. Only 3 % of total C emissions were in form of methane, N2O emissions were negligible and only 1,5 % of nitrogen denitrified were in form of N2O. Carbon and nitrogen balances of the system were estimated.

O ambiente contábil no Brasil experimentou um acelerado processo de aprimoramento, em busca dos atributos demandados pelos usuários das demonstrações contábeis, quais sejam: transparência, comparabilidade com as demais entidades e uniformidade com o mercado externo. De acordo com os últimos pronunciamentos contábeis emitidos, a contabilização das operações deve ser efetuada considerando a essência da operação em detrimento da forma e o exercício do julgamento profissional se faz presente em vários assuntos. Dada a relevância desses impactos nas demonstrações contábeis, o presente estudo tem por objetivo apresentar os procedimentos de auditoria requeridos pelas normas de auditoria independente em vigor no país para validação dos saldos que envolvem estimativas contábeis e/ou julgamentos da administração, considerando para tal o impacto da assimetria da informação que amplifica o risco de auditoria envolvido na análise desses saldos, dado ao caráter subjetivo dos mesmos. / The accounting standards in Brazil have experienced an accelerated improvement process, in search of the attributes defined by the users of the financial statements, which are: transparency, comparability with the other entities and uniformity with the foreign market. In agreement with the accounting pronouncements already issued, the accountancy of the operations should be made considering the essence of the operation instead of the formal aspects and the professional judgment has to be considered in several subjects. Given to the relevance of those impacts in the financial statements, the present study has for objective to present the auditing procedures requested by the independent audit rules for validation the balances that involve accounting estimates and/or management’s judgments, considering for such the impact of the asymmetry of the information that amplifies the auditing risk involved in the analysis of those balances, given to the subjective character of the same ones.

There is currently no satisfactory account of how judges of the Supreme Court of India and High Courts in the states are appointed, transferred, impeached or employed postretirement. For a higher judiciary commanding immense public attention, enjoying wide constitutional powers of judicial review, this is a conspicuous gulf in academic literature. This thesis intends to bridge this gulf by providing such an account. Part I extracts the Constituent Assembly Debates pertaining to these four facets of judicial functioning, describes key developments over time and analyses the extant processes in operation today. On this basis it makes three arguments: first, appointments to the higher judiciary and transfer of judges between High Courts follow processes that are indefensible as a matter of constitutional law; second, impeachment operates in an excessively slow and inefficacious manner; third, the pervasiveness of post-retirement employment of judges in government-appointed positions demonstrates inadequate attention to institutional design. Most crucially, each of these four aspects gives rise to significant concerns pertaining to judicial independence, accountability or both. This is not a peculiarly Indian problem— in several countries, the values of judicial independence and accountability have been deemed to be in tension, often irreconcilably. Part II tackles this widely articulated tension by providing a conceptual framework to understand these concepts. Its main argument is that both judicial independence and accountability are necessary for 'an effective judiciary'. Whether indeed the processes governing the four selected facets of judicial functioning in India lead to an effective judiciary is assessed in Part III. Where they are found lacking, appropriate reform is suggested. Such reform is intended to ensure that the selected processes operate in a manner that is justifiable in terms of judicial independence and accountability in principle and is efficacious in practice.

This master thesis deals with the feasibility studies desulphurization of powder granulation K3 boiler at Olomouc heating station. K3 boiler burns black energetic coal and after January 1st, 2016 will not meet new more strict emission limits. The theoretical part of the thesis charts usable desulphurization methods from which the semi-dry NID appears as the most appropriate one. In the practical part there is performed a stoichiometric calculation of the flue gas and the balance of raw materials and output products. The possibility of NID method usage is confirmed here. Next the annual operating cost of the desulfurization process is calculated and some NID systems already installed references are presented.

En la presente investigación se evaluó la gestión operativa de las operaciones de la empresa Comercial Roseli S.C.R.L, determinando el impacto en el cumplimiento de sus obligaciones financieras; mediante un diagnóstico financiero, cuyos resultados emitidos por este instrumento financiero, les permitirá a los interesados evaluar, mejorar, optimizar y maximizar los recursos invertidos en la empresa, tomar decisiones para alcanzar sus objetivos y llegar a cubrir sus obligaciones financieras de una manera eficaz. El objetivo general de esta investigación es evaluar la gestión operativa de las ventas al crédito, para determinar su impacto en el cumplimiento de las obligaciones financieras de la empresa Comercial Roseli S.C.R.L de la ciudad de Chiclayo. Diseño de políticas de mejora. Las técnicas que se utilizaron para el procesamiento y análisis de datos fueron: la observación, la entrevista y el análisis documental. Así mismo, los métodos que se emplearon en esta investigación son teóricos, ya que interpretó la esencia del objeto de estudio. Además, de analizar los Estados Financieros. Obteniéndose como resultados que la empresa no tiene un buen proceso de ventas y cobranzas, generándole un sobrendeudamiento y a la vez iliquidez. Se concluyó que la empresa Comercial Roseli S.C.R.L. no tiene implementada una política de créditos, siendo esto un factor desfavorable, ya que no tiene un proceso definido en el otorgamiento de créditos. El aporte de esta investigación es implementar políticas de crédito para contrarrestar las situaciones financieras desfavorables.

No description available.

Access to modern energy services derived from renewable sources is a prerequisite, not only for economic growth, rural development and sustainable development, but also for energy security and climate change mitigation. The least developed countries (LDCs) primarily use traditional biomass and have little access to commercial energy sources. They are more vulnerable to problems relating to energy security, air pollution, and the need for hard-cash currency to import fossil fuels. This thesis evaluates sugarcane-molasses bioethanol, a renewable energy source with the potential to be used as a transport fuel in Nepal. Sustainability aspects of molasses-based ethanol have been analyzed. Two important indicators for sustainability, viz. net energy and greenhouse gas (GHG) balances have been used to assess the appropriateness of bioethanol in the life cycle assessment (LCA) framework. This thesis has found that the production of bioethanol is energy-efficient in terms of the fossil fuel inputs required to produce it. Life cycle greenhouse gas (GHG) emissions from production and combustion are also lower than those of gasoline. The impacts of important physical and market parameters, such as sugar cane productivity, the use of fertilizers, energy consumption in different processes, and price have been observed in evaluating the sustainability aspects of bioethanol production. The production potential of bioethanol has been assessed. Concerns relating to the fuel vs. food debate, energy security, and air pollution have also been discussed. The thesis concludes that the major sustainability indicators for molasses ethanol in Nepal are in line with the goals of sustainable development. Thus, Nepal could be a good example for other LDCs when favorable governmental policy, institutional set-ups, and developmental cooperation from donor partners are in place to strengthen the development of renewable energy technologies. / QC 20101029

Die doel van hierdie ondersoek was om vas te stel of Opvoedkundige Kinesiologie deur die Opvoedkundige Sielkundige gebruik sou kan word as 'n psigoterapeutiese benadering ten einde emosionele welsyn te verhoog. Volgens Edu-K is die brein-liggaam sisteem onlosmaak:lik verbind en emosionele blokkerings is nie slegs in die denke en intellek van die mens gelee nie, maar ook op sellulere vlak vasgele. Navorsing aan die hand van die idiografiese benadering is gedoen. Vyf proe:tpersone, wat aangemeld is met emosionele probleme, het elkeen 'n reeks Edu-K balanserings ontvang volgens individuele behoeftes. Die doel daarvan was om te bepaal ofEdu-K balanserings sou lei tot verhoogde welsyn. Na die reeks balanserings is daar beduidende positiewe veranderinge waargeneem ten opsigte van emosionele probleme, sowel as verbeteringe in ak.ademiese prestasie. Daar is ook algemene prak.tiese riglyne gegee vir ouers, onderwysers en Opvoedkundige Sielkundiges. / The aim of this investigation was to ascertain whether Educational Kinesiology could be applied by the Educational Psychologist as a psychotherapeutic tool in order to enhance emotional wellbeing. According to Edu-K the mind-body system is inseperably one: emotional blocks are not only situated in the mind and intellect of a person, but are recorded on cellular level as well. Research was done by way of an idiographic approach. Five subjects with emotional problems received a series of balances according to their individual needs. The aim was to ascertain whether Edu-K balances could enhance emotional wellbeing. A significant positive improvement in emotional problems as well as in academic performance were noted. General guidelines for parents, teachers and Educational psychologists are also given. / Psychology of Education / M. Ed. (Voorligting)

Partout où l'homme est libre, il se croit dans les fers. Tel est le paradoxe démocratique qui ouvre à l'individu moderne un espace important de liberté, tout en lui conférant en parallèle le sentiment d'en être privé. A la séparation traditionnelle des pouvoirs, se superpose désormais celle des acteurs, organisés en société politique et civile. C'est dans la patrie des Lumières que ces notions chemineront le plus singulièrement. Historiquement confondues, elles vont progressivement se détacher l'une de l'autre, pour aujourd'hui s'opposer. Il est vrai que d'importantes secousses traversent la société politique et la mettent en difficulté. Il convient néanmoins, de s'interroger sur leur nature afin de déterminer si elles constituent le fondement d'une crise ou celui d'une mutation. Le recours politique a une société civile ainsi idéalisée remet en cause le lien essentiel qui agrège l'individu à l’Etat, à travers la citoyenneté. Conjugué à la montée de l'individualisme, comment alors restaurer le lien social dans lequel s'inscrit toute société ? La diversité de ces questions illustre l'intérêt de cette recherche qui permet d'une part,d'aborder les préoccupations actuelles à la lumière des sources de notre organisation politique et, d'autre part, d'observer les enjeux contenus dans les changements de comportement des différents protagonistes. Cette étude n'a pas la prétention de dresser un programme de travail dont le risque serait de déboucher sur une synthèse encore très prématurée. Nous nous sommes fixés pour objectif, moins d'apporter des réponses objectives ou de faire valoir des certitudes sur l'intégralité de ces thèmes, que de rassembler les principaux points de repère et de les organiser pour soumettre la problématique d'ensemble au débat. / Everywhere man is free, he fells in chains. Such is the democratic paradox which gives the modern individual both a large space of freedom and the feeling to be deprived of any. On top of the traditional separation of powe rs or Checks and Balances now lies the one of actors, organized within a Political and Civil Society. It is in the homeland of Enlightenment that these notions are so singular.. Historically merged, they progressively broke apart and are now opposed to each other. It is true that the Political Society is going through important jolts, putting it in a difficult situation. However, one needs to specify the nature of these changes in order to determine if they are the symptoms of a crisis or the ones of a transformation. The political recourse to a Civil Society indeed idealized questions the essential link between theState and the individual, in other words citizenship. Combined with the rise of individualism, how can we reinstate the Social Link so essential in every society? The diversity of these questions illustrates the interest of this research. It analyzes both current issues by the light ofthe sources of our political organization and the stakes of the behavioral changes of our system’s protagonists. This research does not aim at building a work plan whose risk would be to result to definite conclusion. Its goal is certainly not to bring objective answers or certitudesto all these issues but to gather the main landmarks and to organize them to subject our problematic to the debate.