Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2015-05-07T18:11:50Z No. of bitstreams: 1 Carine Molz.pdf: 2307899 bytes, checksum: b2478459c37bae0098da022c723daeba (MD5) / Made available in DSpace on 2015-05-07T18:11:50Z (GMT). No. of bitstreams: 1 Carine Molz.pdf: 2307899 bytes, checksum: b2478459c37bae0098da022c723daeba (MD5) Previous issue date: 2013-12-20 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / UNISINOS - Universidade do Vale do Rio dos Sinos / A presente pesquisa propõe a utilização de um contactor biológico rotatório (CBR) com 4 estágios, no tratamento de lixiviado de aterro sanitário visando à remoção de matéria orgânica e nitrogênio amoniacal. Para auxiliar na nitrificação do nitrogênio amoniacal foi utilizado glicerina como fonte externa de carbono. O monitoramento da unidade experimental foi dividido em três etapas: Etapa 1 consistiu no uso de três estágios do CBR, com alimentação de 5,1 L/h, TDH de 24 hs e 12 RPM, Etapa 2 com as mesmas condições hidráulicas e a introdução da recirculação de 1,32 L/h do efluente para um estágio localizado antes do Estágio 1, e Etapa 3 que operou com as mesmas condições da Etapa 2, mais a adição de glicerina na razão 4,2 DQO:N no estágio 1 (entrada). O monitoramento dos seguintes parâmetros ocorreu semanalmente: alcalinidade, demanda bioquímica de oxigênio, demanda química de oxigênio, oxigênio dissolvido, pH, carbono inorgânico, carbono orgânico e carbono orgânico total, nitrogênio amoniacal, nitritos, nitratos, sólidos totais, sólidos suspensos totais, fixos e voláteis e fosfato. Esta abordagem buscou avaliar o desempenho do CBR no tratamento de lixiviado de aterro sanitário com baixa relação DBO5:DQO, visando a nitrificação do nitrogênio amoniacal e redução da matéria orgânica carbonácea. Durante o monitoramento da Etapa 1 foi observado acúmulo de nitritos e baixa produção de nitratos. O consumo de nitrogênio amoniacal foi de 682±274 mg N/L, DQO 335±925 mg O2/L e DBO568±106 mg O2/L. Na Etapa 2 o consumo de alcalinidade aumentou, porém ainda observou-se acúmulo de nitritos. A produção de nitratos aumentou em relação à Etapa 1, o consumo de nitrogênio amoniacal foi de 1.182±367 mg N/L, DQO 2.365±2.273 mg O2/L e DBO5510±90 mg O2/L. No monitoramento da Etapa 3, a adição de glicerina possibilitou um aumento na produção de nitratos, observando-se aumento significativo de sua concentração. O consumo de nitrogênio amoniacal foi de 742 ±139 mg N/L, DQO 1.558±558 mg O2/L e DBO5421±162 mg O2/L. No decorrer do monitoramento das Etapas pode-se observar que a glicerina e a recirculação auxiliaram na produção das bactérias oxidadoras de nitritos, porém ainda não o suficiente para a nitrificação completa do nitrogênio amoniacal afluente. / This research proposes the use of a rotating biological contactor (CBR) with 4 stages in the treatment of landfill leachate seeking the removal of organic matter and ammonia nitrogen. To help nitrification of ammonium nitrogen was usedas external carbon source glycerol. The monitoring of the experimental unit was divided into three steps: Step 1 consisted of three stages with power of 5.1 L/h, TDH 24 hours and 12 RPM, Step 2 with the same hydraulic conditions and the introduction of recirculation of1.32 L/h the effluent to a stage located before the stage 1, Step 3 and which was operated with the same conditions as Step 2 plus the addition of glycerin in the ratio 4.2 COD:N in the first stage (input). The monitoring of the following parameters occurred weekly: alkalinity, biochemical oxygen demand, total suspended chemical oxygen demand, dissolved oxygen, pH, inorganic carbon, organic carbon and total organic carbon, ammonia, nitrites, nitrates, total solids, solid, fixed and volatile and phosphate. This approach sought to evaluate the performance of RBC for the treatment of landfill leachate with a low BOD:COD, aiming nitrification of ammonia nitrogen and reduction of residual carbonaceous organic matter. During monitoring of Step 1 accumulation of nitrite and low nitrate production was observed, the consumption of ammonia nitrogen was 682±274 mg N/L, COD 335±925 mg O2/L and BOD 68±106 mg O2 /L. In Step 2 the consumption of alkalinity increased, but still there was accumulation of nitrite, nitrate production increased compared to Step 1, the consumption of ammonia nitrogen was 1.182±367 mg N/L, COD 2.365±2.273 mg O2/ L and BOD 90±510 mg O2/ L. Already, in the monitoring of Step 3, the addition of glycerin assited produce nitrates occurring significant increase in their concentrations, the presence of significant concentrations of nitrites, ammonia nitrogen consumption was 742±139 mg N/L, COD 1,558±558 mg O2/ L and BOD5 421±162 mg O2/ L. In the course of monitoring steps may be notedthat the recirculation glycerin supported in the production of nitrite-oxidizing bacteria, but still not enough for complete nitrification.

The dissertation thesis deals with valuation of individual items in the economic balance sheet of a stand-alone company and subsequently as a part of acquisition. We define the economic balance sheet as a full set of assets, liabilities as well as synergies amongst the assets (stand-alone company view) and companies (transaction view), where the sum of their individual valuations has to equal to the overall value of the company. Hence we suggest that the management (and a valuer) should be able to decompose the company value into defined and controllable value components. Apart from identifying optimal methods for the individual valuation, the key for achieving this task is the internal (amongst the assets) as well as the overall consistency (vis-a-vis the overall company value). Compared to the overall-valuation approach, we demonstrate how the component approach can lead to more precise results, higher management discipline and accountability, and can serve as a tool for an a priori identification of overpayment as well as an instrument for controlling the value post transaction. We defined two primary types of synergies in terms of valuation approach - Enhancement, improving current income potential and Future opportunities, mainly focusing on new projects - and proposed appropriate valuation approaches given their specifics. Since a large proportion of valuations on individual level is based on the income approach, setting a clear and consistent approach to discount rates was a vital part of the work. We propose a primary and, if not available, second-best rate for each component of the economic balance sheet. Although the synergies are probably of the highest commercial interest, the liabilities with external source of risk and deferred taxes on the individual level are areas generally neglected both by academics and practitioners. While the first one will have only but crucial impact on companies with decommissioning and similar liabilities, the latter is present almost in any itemized valuation, and its incorrect or purely isolated application affects the overall result and breaks the link to the overall company value. We analyze both topics and offer consistent valuation methods, although further research is required to refine them. We discuss WARA as one of the key tools for ensuring consistency of itemized valuation of the economic balance sheet. Lacking any theoretical background and interest from academic researchers, we first analyze simple concepts of the tool as they are used in practice and point out observed conceptual errors, oversimplifications and accounting-only approach. Not only that we propose complex consistent rules for WARA construction but we extend the concept from the focus on conventionally defined net assets to the full economic balance sheet, which is the only way how to relate the itemized valuation to the overall company valuation. Finally, we presented a case study based on real-life example which demonstrated practical applicability of proposed partial solutions as well as the overall approach to achieving consistency with the total company or transaction valuation. Although the analysis of individual items of the economic balance will be inevitably based on subjective assumptions to an extent, we have shown that proposed complex and consistent approach adds value to the strategic and transaction considerations. Also the preciseness of the tools will increase with the number of transactions performed as the parameters get calibrated.

This study explored how foundation phase heads of departments manage and support professional development in the foundation phase. The study also explored the support these heads of departments receive from external sources in managing and supporting teachers in their professional development. Teachers' perspective about their professional development and support from heads of departments were also explored. A qualitative approach, located in an interpretive paradigm, was adopted. Drawing on various elements of case study research designs, the study focused on six foundation phase HoDs, one Intermediate Phase HoD and five foundation phase teachers from different school settings in one of the provinces in South Africa. Interviews and document analysis were used as the primary tools for data collection. During the interviews, teachers outlined their views on the support provided by both heads of departments and external sources that work to enhance their professional learning. Through a cross-case analysis approach, the study indicated that teachers appreciated the support received from heads of departments and external sources. The main finding of the study was that there was little support for the heads of departments from external sources. Another finding was that there was minimal support for heads of departments from external sources, predominantly Non-Governmental Organisations. This study indicated the none availability of induction programmes for the newly appointed foundation phase heads of departments. It is recommended that the Mpumalanga Department of Education organise an induction programme for the newly appointed foundation phase heads of departments. The induction should focus mainly on leadership and management. Lastly, it is recommended that government officials from the district, province and nation provide external support that would benefit the foundation phase heads of departments. / Ifundorhubhululweli belihlola ngokuzeleleko kobana iinhloko zeminyango yezefundo ziphatha begodu zisekela njani ukukhula kwabosolwazi kusigabasisekelo. Ifundorhubhululweli, liveze isekelo lemithombo yangaphandle, lokuphatha nokusekela abotitjhere ekukhuleni kwabo ngokwelwazi. Indlela abotitjhere babona ngayo ukukhula kwabo ngokwelwazi nesekelo abalifunyana eenhlokweni zeminyango yezefundo nalo lihlolwe ngokuzeleko. Ifinyelelo lekhwalitheyithivi eliyi-interpretative paradigm ngilo elisetjenzisiweko. Ngokutjhejwa kwemihlobo eyahlukahlukeneko yeemfundosehlakalo, iinHloko zemiNyango ezisithandathu (HoD’s) zesigabasisekelo, iHloko yesiGaba (HoD) ngayinye nabotitjhere abasithandathu besigaba sisisekelo, ababuya eenkolweni ezihlukahlukeneko ngokuhleleka esifundeni sinye seSewula Afrika. Ukuhlunga nokuhlaziywa kwamadokhumende/kwemitlolo ngikho okusetjenziswe ukubuthelela ilwazi elaneleko. Ngesikhathi sokuhlungwa, abotitjhere baveze imizwa yabo ngesekelo ebalifunyana eenhlokweni zeminyango yezefundo nakumithombo yangaphandle ebasiza ukwandisa ilwazi labo kezefundo. Ngokwefinyelelo le-cross analysis, ifundorhubhululweli litjengise kobana abotitjhere bayalithokozela isekelo abalifunyana eenhlokweni zeminyango yezefundo nalelo elibuya kumithombo yangaphandle. Okukhulu okufunyenwe lirhubhululweli, litlhayelo lesekelo eenhlokweni zeminyango yezefundo elibuya kumithombo yangaphandle, kuqaliswe khulu eenhlanganweni ezingasekelwa mbuso (Non-Governmental Organisations). Ifundorhubhululweli litjengise godu itlhayelo lamahlelo wokufundisa iinhloko zeminyango yezefundo ezibekwe eenkhundleni ezitjha. Amahlelo wokufundisa iinhloko zeminyango yezefundo eziqedwa ukubekwa eenkhundleni, ezitjha azokuhlelwa mNyango wezeFundo eMpumalanga. Ukwethulwa kwabo kufanele kuqale zoburholi nokuphatha. Kokugcina, iinsebenzi zombuso ezibuya iiyingini, eemfundeni zenarha yoke zinikele ngesekelo langaphandle elizokuzuzisa iinhloko zeminyango yefundo yesigaba-sisisekelo. / Lolu cwaningo luhlola ukuthi izinhloko zeminyango yesigaba semfundo eyisisekelo ziyiphatha ziyesekele kanjani intuthuko yobuchwepheshe esigabeni semfundo eyisisekelo. Lolu cwaningo luhlole nangokwesekeleka okuvela emithonjeni yangaphandle okutholwa yilezi zinhloko zeminyango ekuphatheni nasekwesekeleni othisha ekuthuthukeni ebuchwephesheni emsebenzini wabo. Kwabuye kwahlolwa ukuthi othisha bakubuka ngeso elinjani ukuthuthuka kwabo emsebenzini wabo nokubheka ukwesekelwa kwabo yizinhloko zeminyango. Kwalandelwa indlela yokubheka ikhwalithi egaxwe emkhakheni wokuchazwa (interpretative) kwezinto. Kwacashunwa ezimpawini ezahlukene zokucubungula amadizayini okucwaninga kokwenzeka ngempela (case study), kwagxilwa kuZinhloko Zeminyango eziyisithupha zeSigaba Semfundo Eyisisekelo, eyodwa yeSigaba Semfundo Emaphakathi, nothisha abahlanu besigaba semfundo eyisisekelo abavela ezizindeni zemfundo ezahlukene kwesinye sezifundazwe zaseNingizimu Afrika. Kwasetshenziswa ukuhlaziywa kwama-intaviyu namadokhumenti njengamathuluzi okuqoqa imininingwane noma idatha. Ngesikhathi sama-intaviyu, othisha babenika imibono yabo ngokwesekelwa ababekuthola ezinhlokweni zeminyango nemithombo evela ngaphandle eyayibambisene ekuthuthukiseni ukufunda kwabo ubuchwepheshe. Lapho kusetshenziswa indlela yokuhlaziya ngokugamanxana kokucubungulwayo (cross-case), ucwaningo lukhombise ukuthi othisha bakuthokozela ukwesekelwa abakuthola kuzinhloko zeminyango nemithombo evela ngaphandle. Okubalulekile okwatholakala kulolu cwaningo ukuthi kuncane kakhulu ukwesekelwa ezazikuthola emithonjeni yangaphandle izinhloko zeminyango. Okunye okwatholakala ukuthi kuncane kakhulu ukwesekelwa izinhloko zeminyango ezazikuthola kuvela ngaphandle, ikakhulu eziNhlanganweni okungezona ezikaHulumeni. Lolu cwaningo lukhombise ukuthi azitholakali izinhlelo zokuzingenisa emsebenzini (induction) izinhloko zeminyango esigabeni semfundo eyisisekelo, Kunconywa ukuthi uMnyango Wemfundo WaseMpumalanga uhlele ukuba kube nohlelo lokuzingenisa emsebenzini izinhloko ezintsha zeminyango esigabeni semfundo eyisisekelo. Lokhu kungeniswa kumele kugxile ebuholini nasekuphatheni. Okokugcina-ke, kunconywa ukuthi izikhulu zikahulumeni ezivela esifundeni, esifundazweni nakuzwelonke zilethe ukwesekela okuzosiza izinhloko zeminyango esigabeni semfundo eyisisekelo. / Educational Management and Leadership / Ph. D. (Educational Leadership and Management)

This Master´s thesis deals with the analysis of recruitment process in a production company. It contains the recommendation and the new proposals of solution which will be determinate in development of recruitment process. This can be more superior for the development of the whole process and for the company as well.

本研究旨在探討研發取得策略，情境因子，研發人力資本，與公司績效之間的關聯性。藉由理論模型的推導與實務訪談研發中心主管來發展假說，進而以混合資料模型(pooled data models)與橫斷面資料模型來進行實證分析。主要結果為：當公司的研發多樣化程度較高，專利權數目較少，公司較可能採取內外部研發並進策略(R&D hybrid strategy)，而非完全內部研發策略(make strategy)。最重要地，過度/低度的外部研發取得(under-/over-external R&D sourcing)對於公司績效有負/正向影響。相較於會計績效，此效果對市場績效的影響尤其顯著。同時，研發取得策略對於公司績效的影響，取決於公司的研發人力資本。相較於採取完全內部研發策略的公司，為了吸收外來的異質技術，採取內外部研發並進策略的公司較可能聘任不同研發種類的研發人員；而如此的研發取得策略與研發人力資本契合將進而改善會計與市場績效。本研究的發現與交易成本理論與supermodular理論一致。如同預期，相較於橫斷面資料模型，本研究的實證分析在混合資料模型較為顯著。 / The association between performance and R&D sourcing strategy in relation to contextual variables and R&D human capital is determined by the analytical model coupled with field interviews with directors or managers in R&D centers. Capitalizing on a unique database of the 2001-2003 Taiwan Industry R&D Investment Survey containing more detailed information available on the R&D activities to verify this association, the researcher tests the empirical results by cross-sectional and pooled data models. The findings are that an innovating firm will prefer to implement the R&D hybrid strategy when the higher degrees of R&D diversity and fewer counts of patents are exhibited. Perhaps most importantly, this study shows compelling evidence that over-/under-external R&D sourcing affects negatively/positively a firm’s performance. This effect is more significant in the market-based performance (Tobin’s q and average two-year Tobin’s q) than accounting-based performance (ROS and ROA). Moreover, the associations between R&D sourcing strategy and a firm’s performance are contingent on the use of R&D human capital. Innovative firms with the R&D hybrid/make strategy are more/less prone to employee diverse types of R&D experts to absorb the coming external knowledge, and such alignment between R&D sourcing strategy and R&D human capital thus improves both accounting- and market-based performance. The results are consistent with both transaction cost paradigms that discriminating alignment of transactions with strategy leads to more efficient outcomes, and the supermodularity model that a firm’s performance is a function of coherent alignment between strategy and structural elements of an organization. As predicted, these effects are noticeable and more pronounced in the pooled data model than in the cross-sectional design.