The object of the diploma paper "The comparison of business valuation methods DCF and EVA" is to realize a theoretical confrontation of income approach methods of Discounted Cash Flow (including its all versions: entity, equity and APV) and Economic Value Added, and also to apply all of the methods to valuate a company and their consequent reconciliation. The study is focusing on cases when the methods should be equivalent and when they may differ.

Nowadays, an increasing amount of media platforms provide the users with opportunities for sharing their opinions about products, companies or people. In order to support users accessing opinion-based information, and to support engineers building systems that require opinion-aware reasoning, intelligent opinion-aware tools and techniques are needed. This thesis contributes methods and technology for opinion-aware information management from two different perspectives, namely document summarisation and knowledge representation. Document summarisation has been widely investigated as a mean to reduce information overload. This thesis focuses on statistical models for summarisation, with a particular attention to divergence-based models, within the context of opinions. Firstly, topic-based document summarisation is addressed, contributing a study on divergence-based document to summary similarity and the definition of a novel algorithm for summarisation based on sentence removal. Secondly, summarisation models are tailored to opinion-oriented content and shown to be useful also when exploited for different tasks such as sentiment classification. Thirdly, summarisation models are applied to knowledge-oriented data, in order to tackle tasks such as entity summarisation. The comprehensive task addressed is the knowledge-based opinion-aware summarisation of content (free text, facts). This thesis also contributes a broad discussion on knowledge representation of opinions. A thorough study on how to model opinions using traditional techniques, such as Entity-Relationship (ER) modelling, underlines that a high-level, opinion-aware layer of conceptual modelling is useful since it hides away implementation details. A conceptual and logical knowledge representation methodology for modelling opinions is hence proposed, with the purpose of guiding engineers towards the use of best practices during the development of sentiment analysis applications. Specifically, an extension of the traditional ER modelling and the definition of an automatic mapping procedure, to translate opinion-aware components of the conceptual model into a relational model, help achieving a clear separation between conceptual and logical modelling. The mapping procedure yields an automatic and replicable methodology to design applications which require opinion-aware reasoning.

The master thesis evaluates the company ZVVZ GROUP. The main focus is to link the aspects connected with the yield valuation method DCF APV (Discounted Cash Flow Adjusted Present Value), since this method has many advantages, although rarely used in practice. The DCF Entity method is chosen for comparison. This method is used much more often, despite methodological imprecisions, which are usually omitted. To demonstrate the advantages of the DCF APV method, I have decided to evaluate a complicated company ZVVZ, a. s. which has been transformed into holding ZVVZ Group, a. s.

Kuthanová, K.: Reality and dream. [final thesis] Prague 2012 - Charles University in Prague, Faculty of Education, Art Education Department, 80 p., (Attachments on CD: art work; documentation of didactic project at Grammar School Voděradská) Abstract The dissertation is concerned with the reality and dream subjects, from the personal point of view. The work has a character of fine art project. It deals with a process of personal memory recollection, which understanding as a dream. It try to affect relations between notions of recollection, dream, reality and space. The work is grounded in field literature knowledges, mainly in philosophy of Henry Bergson. The work verify possibilities to use the topic in a high school area as a didactical project. It is based on group of fine art topics and these are bounded to the theoretical ground of the study. The creative work try to to materialize some recollections as well as catch the process of recolletions. To catch the process of this recollecting, using the animation as a fine art medium. It also presents relations for fine art culture. The main target of the work is to deal with the topic from the personal point of view and explore the relations between notions of recollection, dream, reality ad space. Keywords: reality, dream, memory, genius loci, attitude to...

The notion of absence is pervasive throughout and central to human language and thought. Such thought and talk is often taken quite seriously. Much has been done to motivate treating absences as genuine entities, things as real as the tables and chairs we encounter in everyday life. Unfortunately, not nearly as much attention has been paid to the question of what kinds of things absences could be if indeed there were such things. In this dissertation, I take up the metaphysical question involving the nature of absences, and I also carefully consider the ontological question of whether any kind of case can be made for reifying absences. Along the way, I develop a novel metaphysical account of absences, and examine various considerations from the realms of causation, perception, and truthmaking that putatively support treating absences as bona fide entities. / text

The source system is the real or virtual environment that we are interested in modeling. It is viewed as a source of observable data, in the form of time-indexed trajectories of variables. The data that has been gathered from observing or experimenting with a system is called the system behavior data base. The time indexed trajectories of variables provide an important clue to compose the DEVS (discrete event specification) model. Once event set is derived from the time indexed trajectories of variable, the DEVS model formalism can be extracted from the given event set. The process must not be a simple model generation but a meaningful model structuring of a request. The source data and query designed with SES are converted to XML Meta data by XML converting process. The SES serves as a compact representation for organizing all possible hierarchical composition of system so that it performs an important role to design the structural representation of query and source data to be saved. For the real data application, the model structuring with the US Climate Normals is introduced. Moreover, complex systems are able to be developed at different levels of resolution. When the huge size of source data in US Climate Normals are implemented for the DEVS model, the model complexity is unavoidable. This issue is dealt with the creation of the equivalent lumped model based on the concept of morphism. Two methods to define the resolution level are discussed, fixed and dynamic definition. Aggregation is also discussed as the one of approaches for the model abstraction. Finally, this paper will introduce the process to integrate the DEVSML(DEVS Modeling Language) engine with the DEVS model creation engine for the Web Service Oriented Architecture.

Database design methods and tools have been investigated in the paper. The action diagram construction process has been investigated and three data design methodologies IDE1X, IE and Chen‘ have been considered. The main definitions have been described and classified in detail. The problems of database design have been stated and table normal forms have been presented. The company‘s employee income tax database model has been designed on the basis of the theory. Four step Chen‘s diagram has been used to design the data model. The company‘s employee income tax database has been designed and implemented in MS Access environment. The data import program from MS Excel has been developed.

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According to the Constitution of South Africa, the government is required to make all the infor-mation in the ten indigenous languages of South Africa (excluding English), available to the public. For this reason, the government made the information, that already existed for these ten languages, available to the public and an effort is also been made to increase the amount of resources available in these languages (Groenewald & Du Plooy, 2010). This release of infor-mation further helps to implement Krauwer‟s (2003) idea that there is an inventory for the mini-mal number of language-related resources required for a language to be competitive at the level of research and teaching. This inventory is known as the "Basic Language Resource Kit" (BLARK). Since most of the languages in South Africa are resource scarce, it is of the best in-terest for the cultural growth of the country, that each of the indigenous South African languages develops their own BLARK. In Chapter 1, the need for the development of an implementable named entity recogniser (NER) for Afrikaans is discussed by first referring to the Constitution of South Africa’s (Republic of South Africa, 2003) language policy. Secondly, the guidelines of BLARK (Krauwer, 2003) are discussed, which is followed by a discussion of an audit that focuses on the number of re-sources and the distribution of human language technology for all eleven South African languages (Sharma Grover, Van Huyssteen & Pretorius, 2010). In respect of an audit conducted by Sharma Grover et al. (2010), it was established that there is a shortage of text-based tools for Afrikaans. This study focuses on this need for text-based tools, by focusing on the develop-ment of a NER for Afrikaans. In Chapter 2 a description is given on what an entity and a named entity is. Later in the chapter the process of technology recycling is explained, by referring to other studies where the idea of technology recycling has been applied successfully (Rayner et al., 1997). Lastly, an analysis is done on the differences that may occur between Afrikaans and Dutch named entities. These differences are divided into three categories, namely: identical cognates, non-identical cognates and unrelated entities. Chapter 3 begins with a description of Frog (van den Bosch et al, 2007), the Dutch NER used in this study, and the functions and operation of its NER-component. This is followed by a description of the Afrikaans-to-Dutch-converter (A2DC) (Van Huyssteen & Pilon, 2009) and finally the various experiments that were completed, are explained. The study consists of six experiments, the first of which was to determine the results of Frog on Dutch data. The second experiment evaluated the effectiveness of Frog on unchanged (raw) Afrikaans data. The following two experiments evaluated the results of Frog on “Dutched” Afrikaans data. The last two experiments evaluated the effectiveness of Frog on raw and “Dutched” Afrikaans data with the addition of gazetteers as part of the pre-processing step. In conclusion, a summary is given with regards to the comparisons between the NER for Afri-kaans that was developed in this study, and the NER-component that Puttkammer (2006) used in his tokeniser. Finally a few suggestions for future research are proposed. / MA (Applied Language and Literary Studies), North-West University, Vaal Triangle Campus, 2013

Zugl.: München, Univ., Diss., 2008