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.

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.

The diploma work contains a solution of the production technology of a sleeve made of metal sheet 11 373.1, the thickness of which is 1,5mm, in the required amount of 36,000pcs a year. Out of all possible options, the production of cutting and bending in a sequential combination tool was chosen. Based on the literary study and performed calculations the tool is designed and chosen eccentric press LEN 40 C. The price of 2,40 CZK for a piece is derived from the economic evaluation. The work contains drawing documentation of chosen parts of the tool and its assembly.

Dans cette thèse, nous avons étudié le problème de cache codée en construisant la connexion entre le problème de cache codée avec placement non-codé et codage d'index, et en tirant parti des résultats de codage d'index pour caractériser les limites fondamentales du problème de cache codée. Nous avons principalement analysé le problème de cache codée dans le modèle de diffusion à liaison partagée et dans les réseaux combinés. Dans la première partie de cette thèse, pour les réseaux de diffusion de liens partagés, nous avons considéré la contrainte que le contenu placé dans les caches est non-codé. Lorsque le contenu du cache est non-codé et que les demandes de l'utilisateur sont révélées, le problème de cache peut être lié à un problème de codage d'index. Nous avons dérivé des limites fondamentales pour le problème de cache en utilisant des outils pour le problème de codage d'index. Nous avons dérivé un nouveau schéma réalisable de codage d'index en base d'un codage de source distribué. Cette borne interne est strictement meilleure que la borne interne du codage composite largement utilisée. Pour le problème de cache centralisée, une borne externe sous la contrainte de placement de cache non-codé est proposée en base de une borne externe “acyclic” de codage d’index. Il est prouvé que cette borne externe est atteinte par le schéma cMAN lorsque le nombre de fichiers n'est pas inférieur au nombre d'utilisateurs, et par le nouveau schéma proposé pour le codage d’index, sinon. Pour le problème de cache décentralisée, cette thèse propose une borne externe sous la contrainte que chaque utilisateur stocke des bits uniformément et indépendamment au hasard. Cette borne externe est atteinte par le schéma dMAN lorsque le nombre de fichiers n'est pas inférieur au nombre d'utilisateurs, et par notre codage d'index proposé autrement. Dans la deuxième partie de cette thèse, nous avons considéré le problème de cache dans les réseaux de relais, où le serveur communique avec les utilisateurs aidés par le cache via certains relais intermédiaires. En raison de la dureté de l'analyse sur les réseaux généraux, nous avons principalement considéré un réseau de relais symétrique bien connu, `réseaux de combinaison’, y compris H relais et binom {H} {r} utilisateurs où chaque utilisateur est connecté à un r-sous-ensemble de relais différent. Nous avons cherché à minimiser la charge de liaison maximale pour les cas les plus défavorables. Nous avons dérivé des bornes externes et internes dans cette thèse. Pour la borne externes, la méthode directe est que chaque fois que nous considérons une coupure de x relais et que la charge totale transmise à ces x relais peut être limitée à l'extérieur par la borne externes du modèle de lien partagé, y compris binom {x} {r} utilisateurs. Nous avons utilisé cette stratégie pour étendre les bornes externes du modèle de lien partagé et la borne externe “acyclic” aux réseaux de combinaison. Dans cette thèse, nous avons également resserré la borne externe “acyclic” dans les réseaux de combinaison en exploitant davantage la topologie du réseau et l'entropie conjointe des diverses variables aléatoires. Pour les schémas réalisables, il existe deux approches, la séparation et la non-séparation. De plus, nous avons étendu nos résultats à des modèles plus généraux, tels que des réseaux combinés où tous les relais et utilisateurs sont équipés par cache, et des systèmes de cache dans des réseaux relais plus généraux. Les résultats d'optimisation ont été donnés sous certaines contraintes et les évaluations numériques ont montré que nos schémas proposés surpassent l'état de l'art. / In this thesis, we investigated the coded caching problem by building the connection between coded caching with uncoded placement and index coding, and leveraging the index coding results to characterize the fundamental limits of coded caching problem. We mainly analysed the caching problem in shared-link broadcast model and in combination networks. In the first part of this thesis, for cache-aided shared-link broadcast networks, we considered the constraint that content is placed uncoded within the caches. When the cache contents are uncoded and the user demands are revealed, the caching problem can be connected to an index coding problem. We derived fundamental limits for the caching problem by using tools for the index coding problem. A novel index coding achievable scheme was first derived based on distributed source coding. This inner bound was proved to be strictly better than the widely used “composite (index) coding” inner bound by leveraging the ignored correlation among composites and the non-unique decoding. For the centralized caching problem, an outer bound under the constraint of uncoded cache placement is proposed based on the “acyclic index coding outer bound”. This outer bound is proved to be achieved by the cMAN scheme when the number of files is not less than the number of users, and by the proposed novel index coding achievable scheme otherwise. For the decentralized caching problem, this thesis proposes an outer bound under the constraint that each user stores bits uniformly and independently at random. This outer bound is achieved by dMAN when the number of files is not less than the number of users, and by our proposed novel index coding inner bound otherwise. In the second part of this thesis, we considered the centralized caching problem in two-hop relay networks, where the server communicates with cache-aided users through some intermediate relays. Because of the hardness of analysis on the general networks, we mainly considered a well-known symmetric relay networks, combination networks, including H relays and binom{H}{r} users where each user is connected to a different r-subset of relays. We aimed to minimize the max link-load for the worst cases. We derived outer and inner bounds in this thesis. For the outer bound, the straightforward way is that each time we consider a cut of x relays and the total load transmitted to these x relays could be outer bounded by the outer bound for the shared-link model including binom{x}{r} users. We used this strategy to extend the outer bounds for the shared-link model and the acyclic index coding outer bound to combination networks. In this thesis, we also tightened the extended acyclic index coding outer bound in combination networks by further leveraging the network topology and joint entropy of the various random variables. For the achievable schemes, there are two approaches, separation and non-separation. In the separation approach, we use cMAN cache placement and multicast message generation independent of the network topology. We then deliver cMAN multicast messages based on the network topology. In the non-separation approach, we design the placement and/or the multicast messages on the network topology. We proposed four delivery schemes on separation approach. On non-separation approach, firstly for any uncoded cache placement, we proposed a delivery scheme by generating multicast messages on network topology. Moreover, we also extended our results to more general models, such as combination networks with cache-aided relays and users, and caching systems in more general relay networks. Optimality results were given under some constraints and numerical evaluations showed that our proposed schemes outperform the state-of-the-art.