Revisorer i Sverige har i tidigare studier funnits restriktiva med att ge ut fortlevnadsvarningar till konkursbolag. Det saknas studier om huruvida konkursprediktionsmodeller gör bättre förutsägelser  än revisorer i Sverige med hänsyn till kostnader för missklassificeringar (EMC). Syftet med studien är att jämföra precisionen i revisorers fortlevnadsbedömningar med precisionen i konkursprediktionsmodeller baserade på finansiella nyckeltal, samt att undersöka relationen mellan fortlevnadsvarningar, finansiella nyckeltal och konkurser. Studien är kvantitativ och har en deduktiv ansats med en komparativ forskningsdesign. Sekundärdata från svenska onoterade aktiebolags  årsredovisningar har använts.  Resultaten visar att revisorer i Sverige alltjämt är restriktiva med att ge ut fortlevnadsvarningar, men att deras bedömningar i huvudsak har högre precision än konkursprediktionsmodeller för K2-redovisande bolag. När redovisningen blir mer sofistikerad (K3), kan dock konkursprediktionsmodeller ge en högre precision. Studien belyser fortlevnadsbedömningar och konkursprediktionsmodellers utfall utifrån ett kostnadsperspektiv, samt bidrar med kunskap kring fördelar och begränsningar med konkursprediktionsmodeller inom revision. / Auditors in Sweden has been found restrictive with issuing going concern opinions to subsequent bankrupt companies. There is a lack of studies examining if bankruptcy prediction models make better predictions than auditors in Sweden when estimated misclassification costs (EMC) are considered. The purpose with this study is to compare the precision in going concern opinions with the precision from accounting-based bankruptcy prediction models, and to examine the relation between going concern opinions, accounting measures and bankruptcies. The study is quantitative with a deductive approach and comparative design. Secondary data from Swedish private limited companies’ annual reports has been used.  Our results show that auditors in Sweden are still restrictive with issuing going concern opinions, but that their evaluations to a large degree are more precise than the bankruptcy prediction models when used on companies that are reporting by the K2 framework. However, when the accounting numbers are more sophisticated by using the K3 framework, bankruptcy prediction models may be more precise. The study highlights going concern opinions and the outcome from bankruptcy prediction models through a perspective of estimated misclassification costs (EMC). It also contributes with knowledge regarding advantages and disadvantages with using bankruptcy prediction models in auditing.

Health literacy is widespread, but its potential is not recognized. By not recognizing health literacy, patients have the burden of coping with diabetes with renal complications without full knowledge of their responsibility to their health. The focus of the project was to assess participants with diabetes with low health literacy and low mean glomerular filtration rate (eGFR). The project goal was achieved by the assessment of the participants' health literacy and eGFR before and after education for their diabetes, then assessed to determine if teaching the participants would improve their health literacy, lab values, and overall health. Participants were recruited by being patients of the designated clinic and screened for diabetes and low eGFR, for a total of 30 participants. The Brief Health Literacy Screen was used to measure health literacy. The health of the participants was appraised by the laboratory values of eGFR and fasting glucose. The project methodology was an observational design using correlation and 2-sample t analysis with the variables eGFR, fasting glucose, and health literacy. The variables were compared before and after the participants' education. Results showed health literacy with patient education was associated with greater patient self-efficacy and improved fasting glucose numbers, eGFR flows, and health literacy scores. The current health climate shows value in different types of health providers. Social change was defined by the project launching a nurse practitioner as the leader for advancing the treatment plans of chronic kidney disease. This project impacts social change by showing patients in the process of improved health and empowering the patients to be advocates of their own health.

Indiana University-Purdue University Indianapolis (IUPUI) / Mechanical loading associated with exercise is known to benefit bone health; however, most studies explore exercise benefits on bone mass independent of bone structure and strength. The purpose of this dissertation is to explore the response of the skeleton to exercise across the translational divide between animal- and human-based studies, with a particular emphasis on exercise-induced changes in bone structure and estimated strength. To explore the skeletal benefits of exercise, models were used wherein loading is introduced unilaterally to one extremity. Unilateral exercise enables the contralateral, non-exercised extremity to be used as an internal control site for the influences of systemic factors, such as genetics and circulating hormones. In study 1, a dose response between load magnitude and tibial midshaft cortical bone adaptation was observed in mice that had their right tibia loaded in axial compression at one of three load magnitudes for 3 d/wk over 4 weeks. In study 2, the ability of peripheral quantitative computed tomography to provide very good prediction of midshaft humerus mechanical properties with good short-term precision in human subjects was demonstrated. In study 3, collegiate-level jumping (long and/or high jump) athletes were shown to have larger side-to-side differences in tibial midshaft structure and estimated strength between their jump and lead legs than observed in non-jumping athletes. In study 4, prepubertal baseball players followed for 12 months were shown to gain more bone mass, structure and estimated strength in their throwing arm relative to their nonthrowing arm over the course of 12 months. These cumulative data using a combination of experimental models ranging from animal to cross-sectional and longitudinal human models demonstrate the ability of the skeleton to adapt its structure and estimated strength to the mechanical loading associated with exercise. Study of these models in future work may aid in optimizing skeletal responses to exercise.

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How does space affect individuals’ outcome on the labor market? And how do we measure it? Beyond the notion of the labor market as a system of supply and demand, lays a society of individuals and workplaces, whose relationships are undeniably complex. This thesis aims to shed some new light on how to investigate and analyze the complex labor market relationships from a spatial perspective. In this thesis, five self-contained articles describe the spatial relationship between individuals and workplaces. In the first article, the official delineation of local labor market areas is tested against the delineation of labor markets for different subgroups. Differences in the regionalization are discussed from the subgroups’ and municipals’ perspective. In the second article, two sources of bias in the computation of local labor market areas, and suggestions how to reduce them, are presented. In the third article the spatial mismatch hypothesis is tested and confirmed on a refugee population in Sweden. In articles four and five, a new model for the estimation of job accessibility is introduced and evaluated. The model, ELMO, is created to answer to the need for a new accessibility measure to be used in spatial mismatch related research. The usability of the model is validated through empirical tests, were the ELMO-model excels in comparison to the accessibility models it is tested against.

Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2017-02-23T14:02:54Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) tese-completa-Sidney_Lima_v21.pdf: 4757211 bytes, checksum: 205170db8b002cc2ab72255ab77628a3 (MD5) / Made available in DSpace on 2017-02-23T14:02:54Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) tese-completa-Sidney_Lima_v21.pdf: 4757211 bytes, checksum: 205170db8b002cc2ab72255ab77628a3 (MD5) Previous issue date: 2016-02-25 / REUNI / O câncer de mama é a principal causa de morte de mulheres adultas por câncer no mundo. Do ponto de vista clínico, a mamografia é ainda a mais efetiva tecnologia de diagnóstico do câncer de mama, dada a grande difusão de uso e interpretações dessas imagens. De acordo com o estado da arte da classificação de lesões em mamogramas, as wavelets têm apresentado os melhores resultados do ponto de vista da taxa de classificação, quando utilizadas como etapa de préprocessamento que decompõe a imagem original em imagens de detalhes (verticais, horizontais e diagonais) e aproximações para, a partir dessas imagens componentes, serem extraídos atributos de textura. Neste trabalho, propõe-se a Decomposição baseada em Aproximações Morfológicas em regiões de interesse em mamogramas. O método proposto tem por base a decomposição inspirada em wavelets que emprega filtros não lineares passa-baixas e passa-altas, baseados em aberturas e fechamentos, que por sua vez são construídos a partir dos operadores morfológicos clássicos de erosão e dilatação. Neste trabalho, são propostas aproximações aritméticas para esses dois operadores morfológicos clássicos, substituindo os desvios condicionais, presentes na Morfologia Matemática, por operações aritméticas de somas, subtrações e multiplicações, computacionalmente mais rápidas. O trabalho proposto compara o tempo estimado de execução entre as aproximações aritméticas propostas e as operações morfológicas clássicas utilizando a notação Big-Oh e também faz uso de estimativas baseadas em arquitetura de hardware pipeline. Em todas as estimativas e cenários reais, as aproximações morfológicas propostas são mais rápidas do que a morfologia clássica. Além disso, por não empregar unidade de hardware em ambiente pipeline para tratamento de desvios condicionais, as aproximações morfológicas propostas se tornam uma solução mais barata, ocupa menos espaço, mais propícia à miniaturização, consome menos energia e reduz o número de codificações da UC (Unidade de Controle). Logo, as Aproximações Morfológicas criadas são superiores à morfologia clássica nos principais requisitos para o bom funcionamento do hardware. Quanto à classificação, a Decomposição baseada em Aproximações Morfológicas alcança um desempenho médio de 84,65% na distinção entre casos normais, benignos e malignos. Os classificadores empregados são redes neurais ELM e SVM, cujas classes são definidas de acordo com os critérios da American College of Radiology. Foram usadas 355 imagens de mama adiposa da base de dados IRMA, com 233 casos normais, 66 benignos e 56 malignos. Como método de tratamento da base de dados, foram estudados pesos ponderando a fronteira de decisão das redes neurais. / According to the World Health Organization, breast cancer is the main cause of death of women round the world. From the clinical point of view, mammography is still the most effective diagnostic technology, given the wide diffusion of the use and interpretation of these images. According the state-of-the-art lesions classification on mammograms, wavelets have produced the best results from the viewpoint of precision, when used as a preprocessing step that decomposes the original image into approximation and detail images (vertical, horizontal and diagonal) in order to, from these components images, extract shape or texture attributes. This work proposes the decomposition Morphological-based in regions of interest on mammograms. The proposed method is inspired on wavelets decomposition employing nonlinear low-pass and high-pass filters, based on openings and closings, which are constructed from classical morphological operators of erosion and dilation. In this work, we propose approaches of classical morphology, replacing the conditional branches, present in Mathematical Morphology, by arithmetic operations of addition, subtraction and multiplication, computationally faster. The proposed work compares the estimated run time of proposed arithmetic approximations and classical morphological operations using Big-Oh notation and also the thesis uses notation based on pipeline hardware architecture. In all real scenarios, our morphological operations are faster than classical morphology. Also, by not employing hardware unit in pipeline environment for treating conditional branches, the proposed morphology approximation becomes a cheaper solution, occupies less space, more propitious to miniaturization, consumes less power, and reduces the Control Unit coding number. Then, our approaches of classical morphology are superior to classical morphology in key requirements of hardware solution. Regarding the classification, the proposed decomposition reaches an average performance of 84.65% in distinguishing normal, benign, and malignant cases. Classifiers are neural networks ELM and SVM, classes are defined according American College of Radiology criteria. They are employed 355 adipose breast images with 233 normal cases, 66 benign and 56 malignant. As database processing method, weights were studied considering the decision boundary of neural networks.

Diplomová práce shrnuje nejdůležitější informace o letectví, jako například základní používané termíny, popis letových fází apod. V této práci je popsán flight management system, jeho funkce a schopnosti vytvořit cenově příznivý a současně absolutně spolehlivý letový plán. V další části práce je nastíněna důležitost předpovědi počasí pro bezpečnou a současně cenově příznivou leteckou dopravu. Tato práce je vytvořena v programu Matlab a všechny bloky jsou naprogramovány jako m-funkce. Důležité části kódu jsou z důvodu názornosti zobrazeny jako vývojové diagramy. Praktická část práce je rozdělena do několika podkapitol, kde každá podkapitola popisuje jeden blok z blokového schématu pro výpočet nejistoty odhadované doby příletu. Současně je zde vysvětlena funkce ostatních bloků pro plánování letu, předpověď počasí, kombinování větrů a výpočet odhadnuté doby příletu a její nejistoty.

The main aim of this diploma thesis is to provide a comprehensive analysis of selected institutes related to the tender price in the award procedures of public contracts in the light of the new Act No. 134/2016 Coll., on public procurement, with its main focus on evaluation of impacts of the new legislation and identification of its potential risks, while its partial focus lies in comparison with previous legislation, i.e. Act No. 137/2006 Coll., on public procurement, as amended, and assessment of usage of up to now decision practice of the Office for the Protection of Competition and case law of administrative courts. The first chapter deals with a brief overview of the public procurement legislation, its aims and purposes and identification of elementary characteristics of the award procedures of public contracts. The subject of the second chapter is to analyze preliminary market consultation from the general point of view and simultaneously to provide an analysis with a focus on its application, practical execution, benefits and drawbacks related thereto and its influence on the procurement procedures. The third chapter deals with the estimated value of public contracts, rules of its calculation, the issue of division of public contracts and its influence on tender prices. The fourth chapter...

Um dos métodos mais utilizados para proteção contra a corrosão de aços comuns consiste na proteção catódica com revestimentos metálicos eletroquimicamente mais ativos, que estes. Os revestimentos de zinco são os mais usados para este tipo de proteção. De forma a protegerem o substrato, estes revestimentos devem atuar como anodos de sacrifício, sofrendo corrosão e transformando o substrato de aço em catodo. Todavia, não é de interesse, que o revestimento de zinco apresente altas taxas de corrosão de forma que a proteção contra a corrosão conferida ao aço seja duradoura. Uma das formas mais empregadas para reduzir a velocidade de corrosão do revestimento de zinco é por meio de tratamentos da superfície, por exemplo, por tratamentos de conversão. Os tratamentos de conversão mais eficientes são os que utilizam e geram rejeitos, que contêm íons de cromo hexavalente. Todavia, estes íons são carcinogênicos e tóxicos e, dessa forma, os processos que os utilizam em alguma etapa do tratamento, vêm sofrendo crescentes restrições, já sendo proibidos em países com leis ambientais mais rígidas. Esta é a razão para o crescente interesse e grande investimento em pesquisa tratamentos, que possam resultar em revestimentos com potencialidade para substituir, de forma eficiente e efetiva o uso do cromo hexavalente. Este foi o objetivo do presente trabalho. Neste estudo, foi investigado o efeito de tratamentos, que resultam em camadas de conversão na presença de ácido oxálico e na proteção contra a corrosão da superfície do zinco. Camadas de conversão foram obtidas por imersão de amostras de zinco em soluções de ácido oxálico (ácido etanodióico) com diferentes concentrações. Todas as soluções de tratamento apresentaram elevada acidez e resultaram em ataque da superfície de zinco com formação de revestimento de conversão com diferentes características. Ensaios preliminares de névoa salina foram então realizados para investigar a proteção conferida pelo sistema revestimento de conversão-verniz contra a corrosão do substrato de zinco. Estes ensaios foram decisivos para a escolha da faixa de concentração do banho de conversão com maior potencial para formação de revestimentos de conversão protetores. Os resultados deste ensaio e os de espectroscopia de impedância eletroquímica mostraram que tratamentos em soluções com composição superiores a 10-1 M de ácido oxálico resultaram em camadas muito defeituosas, nas quais o ataque localizado do substrato metálico é favorecido, sendo obtidas impedâncias menores que a superfície do zinco sem qualquer tratamento. Os resultados de XPS mostraram, que os revestimentos de conversão formados em soluções de ácido oxálico na faixa de 10-3 M a 10-1 M são compostos de oxalato de zinco e produtos de corrosão do zinco, especificamente ZnO, Zn (OH)2, e ZnCO3. Já a concentração de 10-1 M de ácido oxálico foi a, que produziu os resultados mais promissores com a formação de um revestimento, que conferiu proteção mais duradoura à superfície do zinco entre os obtidos. As espessuras médias das camadas de conversão de oxalato de zinco formadas em soluções com 10-1 M e 1 M de ácido oxálico, estimadas por FIB, foram respectivamente 600 nm e 300 nm, o que mostra que a concentração de 1 M de ácido causou intenso ataque corrosivo da superfície, enquanto a camada formada em meio com 10-1 M permitiu a deposição de camada mais espessa e mais protetora contra a corrosão do substrato. Os resultados de XPS indicaram a degradação da camada de oxalato de zinco com o tempo de ensaio, porém o ataque desta ao longo do ensaio de corrosão, resulta na formação de simonkolleite, identificada por difração de raios X, para períodos mais longos do ensaio de corrosão, no caso do revestimento formado em solução com 10-1 M em comparação a 1M. A simonkolleite atua por efeito barreira bloqueando os defeitos/porosidade da camada. O crescente acúmulo destes produtos de corrosão com a continuidade do processo corrosivo e a aderência destes ao substrato metálico foi indicada para superfície tratada em solução com 10-1 M de ácido oxálico. Finalmente, foi proposto um modelo para interação entre o revestimento de conversão de oxalato de zinco e os produtos de corrosão em que a retenção dos produtos de corrosão na superfície faz com, que a camada na superfície se torne mais espessa e mais compacta com o tempo de exposição ao ensaio de corrosão. Estas observações explicam o aumento de impedância observado com o tempo de ensaio nesta condição. Os resultados obtidos permitiram concluir, que o revestimento de conversão de oxalato de zinco formado em solução com 10-1 M de ácido oxálico resulta em proteção efetiva do substrato metálico além de apresentar boa aderência com camada de verniz. Estes resultados indicam potencialidade deste tratamento como preparação de superfícies de zinco, que serão recobertas com revestimentos orgânicos (tintas, vernizes ou lacas). / One of the most used methods for protection of common steels is the cathodic protection by galvanic coupling with metallic coatings electrochemically more active than these. Zinc coatings are the most commonly used for this type of protection. In order to protect the metallic substrate, these coatings must act as sacrificial anodes, corroding themselves and converting the steel substrate into cathode. However, it is not appropriate that the zinc coating presents high corrosion rates, so that the corrosion protection conferred to the steel is long-lasting. One of the most commonly employed methods of reducing the corrosion rate of zinc coatings is by surface treatments, such as, conversion treatments. The most efficient conversion treatments to date are those that use hexavalent chromium ions or generate residues containing these ions. However, hexavalent chromium is carcinogenic and toxic and, therefore, the processes that involve their use at some stage of the treatment, are under increasing restrictions, and have already been prohibited in developed countries. This is the reason for the growing interest and great investment in research studies in search for treatments that may result in coatings with the potential to efficiently and effectively replace the use of hexavalent chromium. This was the objective of the present study. In this study, the effect of treatments in oxalic acid solutions that resulted in conversion layers on the corrosion protection of zinc surface has been investigated. Conversion layers were obtained by immersion of zinc samples in solutions of oxalic acid (ethanedioic acid) with different concentrations. All the treatment solutions presented high acidity and resulted in attack of zinc surface and formation of conversion coatings of different characteristics. A layer of varnish was applied and preliminary salt spray tests were then carried out to investigate the corrosion protection provided by the system conversion coating -varnish to the zinc substrate. These tests were decisive for the choice of the conversion bath composition range with greater potentialities for the formation of protective conversion coatings. The results of the salt spray test and of electrochemical impedance spectroscopy (EIS) showed that treatments in solutions with compositions greater than 10-1 M of oxalic acid resulted in very defective conversion layers in which the localized attack of the metallic substrate is favored, and lower impedances than the zinc surface without any treatment were obtained for surfaces treated in these solution. The XPS results showed that conversion coatings formed in oxalic acid solutions in the range of 10-3 M to 10-1 M are composed of zinc oxalate and zinc corrosion products, specifically ZnO, Zn (OH)2, and ZnCO3. The concentration related to the most promising results was 10-1 M and in this solution, the coating formed that promoted the longer lasting protection of the zinc surface among those obtained. The average thicknesses of the zinc oxalate conversion layers formed in solutions with 10-1 M and 1 M of oxalic acid, estimated by FIB, were respectively 600 nm and 300 nm. This result showed that in 1 M of oxalic acid an intense corrosive attack of the zinc surface occurred, while the layer formed in 10-1 M was thicker and more protective against substrate corrosion. The XPS results indicated degradation of the zinc oxalate layer formed in 10-1 M solution with time of exposure to the test solution, but for the protection of the coating lasted for longer periods, comparatively to that formed in 1M solution, once the attack of the first film resulted in formation of simonkolleite, which was identified by X-ray diffraction. Simonkolleite acts by barrier effect blocking defects / porosity in the conversion layer. The increasing accumulation of corrosion products with test time and their adhesion to the metallic substrate was indicated for surface treated in solution with 10-1 M of oxalic acid. Finally, a model has been proposed for the interaction between the zinc oxalate conversion coating and the corrosion products in which the retention of these products on the surface is promoted by the conversion coating and the surface layer becomes thicker and more compact with time of exposure. These observations explain the increased impedance observed with the test time associated to this coating. The obtained results allowed concluding that the conversion coating of zinc oxalate formed in solution with 10-1 M of oxalic acid results in effective protection of the metallic substrate besides promoting good adhesion with a layer of varnish. These results indicate the potential of this treatment as preparation of zinc surfaces that will be covered with organic coatings (paints, varnishes or lacquers).