This diploma thesis focuses on key questions of bookkeeping, presenting financial data and reporting of selected accounting transactions of tangible and intangible fixed assets in line with IFRS x CAS requirements and in context with requirements on information systems within selected international company. The whole thesis gives a fair picture of relevant processes, related procedures and principles used in the particular company as well as accounting and representation of the data in financial statements addressed to parent company. In addition to the fixed assets acquisition process, the thesis further concentrates on interpretation of accounting for and reporting of assets held for sale and disposal of fixed assets.

The Master’s thesis analyses the production planning in chosen company. Theoretical part focuses on terms, which are necessary to understand to deal with the issue of production planning. The practical part contains an analysis of the current state of production planning in the company, designs and their benefits to improve in this area.

No description available.

Thesis / Doctor of Philosophy (PhD)

Thesis (M.Sc.D.)--Boston University School of Graduate Dentistry, 1973. Prosthodontics. / Bibliography included. / Precision and semi-precision attachments have been utilized in fixed partial prostheses for many years. A review of the dental literature reveals a lack of clinical and laboratory information and their use in specific situations therefore must have been empiricly established . The purpose of this research was to contribute to the establishment of either a sound rationale for the use of precision attachments or, conversely, to an indictment of them based on factual testing under simulated clinical conditions. [TRUNCATED]

<p> This work examines the feasibility of continuous biological nitrification and denitrification for nitrogen removal from municipal wastewater. Pilot plant'studies were conducted using a rotating biological contactor (RBC) for nitrification and upflow packed columns for denitrification. Of primary interest were the effects of temperature on the systems. </p> <P> It was found that an Arrhenius model adequately described nitrification rates measured over a range of temperatures from 7 degrees C to 250 degrees C. Direct comparison of the Arrhenius Activation Energies determined for the RBC and a two stage activated sludge system with intermediate clarification showed that nitrification in the RBC was less temperature sensitive than in the activated sludge process. At 10 degrees C, roughly 20 mg/hr·m^2 (0.10 lb/day•1000 ft^2 ) of ammonia as nitrogen was removed from the system. </p> <p> The rate of denitrification in the packed column reactors displayed great variability. The temperature dependency of the data could not be characterized by an Arrhenius model or any other simple relationship. Although significant nitrate removal was observed at all temperatures between 5°C and 25°C, severe short circuiting due to solids accumulation tended to limit minimum nitrate effluent concentrations to 1 or 2 mg N03^-N/~. </p> / Thesis / Master of Engineering (MEngr)

Meta-analysis has been widely used in clinical research because it provides a useful tool for combining results from a series of trials addressing the same question. Two major approaches for study-to-study variation can be used in a meta-analysis: the fixed effects model which assumes that each study has the same true effect size, and the random effects model which assumes that the true effect size is a random variable that varies between studies. When there are covariates arising from the study, regression models can be used to explain the effects of these covariates on the between study variation in effect size. The purpose of this project is to draw some general conclusions about the statistical methods used in meta-analyses by re-examining several clinical examples which presented some problems. Four illustrative examples of recent meta-analyses were selected and re-examined. Both fixed effects and random effects models were used. In addition, regression models were used in two examples. Some general conclusions were made about the statistical aspects of meta-analysis from this project. The overall estimate of the fixed effects model tends to be overly influenced by large trials and may results in contradictory conclusions when extreme trials (small vs. large samples) are combined. Therefore, it is advocated that the weights allocated to each trial in any meta-analysis should be explicitly calculated and displayed. The random effects model takes a more balanced account of all studies and considers other unknown factors which may affect the effect size. Therefore, the random effects model and random effects regression model are more appropriate for these clinical data meta-analyses. / Thesis / Master of Science (MS)

No / In this paper, a model of catalytic naphtha reforming process of commercial catalytic reforming unit of Kaduna Refining & Petrochemical Company (KRPC) is adopted and simulated using the gPROMS software, an equation-oriented modelling software. The kinetic and thermodynamic parameters and properties were obtained from literature. The model was used to monitor the behaviour of the temperature and concentrations of parafins, naphthenes and aromatics with respect to the changing heights of the reactors. A comprehensive sensitivity analysis of the product quality (Aromatics) and product yield, reformate, lighter gases and hydrogen yields is performed by varying the operating conditions of the reaction and the following conclusions were made. It was found that the production of aromatics, hydrogen yield, lighter gases and coke on catalyst increase with increasing temperature of the reaction while the reformate yield decreases with the increasing temperature and vice versa. The aromatics, hydrogen yield, coke on catalyst and lighter gases decrease with increasing pressure while the reformate yield decreases with decreasing pressure and vice versa. Hydrogen-hydrocarbon ratio (HHR) affects the product quality slightly by increasing the reformate and hydrogen yield and decreasing the aromatics slightly as well decreasing the coke on catalyst.

The purpose of this study was to identify the strategies that school administrators indicate they use to develop and sustain the growth mindset in classroom teachers. The researcher interviewed three administrators from a small, rural county in Virginia to gain understanding of established practices (see Appendix D). Two research questions frame this study: What strategies do Virginia public elementary school administrators use to support and sustain the growth mindset of classroom teachers and how do Virginia public elementary school administrators perceive the importance of developing a growth mindset of classroom teachers? This study seeks to contribute to the body of work completed by Dweck (2006) on fixed and growth mindsets. Additionally, this study will further contribute to the research of Abboud (2019), which explored evidenced-based strategies utilized by building principals in California high schools that supported high-yielding student achievement. An analysis of data revealed important steps that help in the development and sustainability of a growth mindset, as well as suggestions for future research. School divisions and administrators could provide teachers opportunities for growth mindset professional development in support of learning strategies for best practices in teaching. School divisions and administrators benefit when teachers are trained in growth mindset development. In addition, the study found, administrators should form PLCs in schools to provide opportunities for sharing and collaboration amongst peers related to growth mindset. School divisions should encourage administrators in providing timely feedback to teachers and follow up related to developing a growth mindset. / Doctor of Education / The purpose of this study was to identify the strategies that school administrators indicate they use to develop and sustain a growth mindset in classroom teachers. An analysis of this relationship revealed important steps that help in the development and sustainability of a growth mindset. The researcher interviewed three administrators from a small, rural county in Virginia to gain understanding of established practices (see Appendix D). Two research questions frame this study: What strategies do Virginia public elementary school administrators use to support and sustain the growth mindset of classroom teachers and how do Virginia public elementary school administrators perceive the importance of developing a growth mindset of classroom teachers? Data were collected and analyzed to determine themes. Major findings of this research reveal four steps administrators used to support teachers in developing, supporting, and sustaining a growth mindset in classroom teachers, as well as suggestions for future research. School divisions and administrators could ensure teachers are provided opportunities for growth mindset professional development in support of learning strategies for best practices in teaching. School divisions and administrators benefit when teachers are trained in growth mindset development. In addition, the study found, administrators should form PLCs in schools to provide opportunities for sharing and collaboration amongst peers to support a growth mindset. School divisions should encourage administrators in providing timely feedback to teachers and follow up related to developing a growth mindset.

In research environments, many soft switching inverters have been conceived, simulated, designed, implemented and proven to have advantages over hard switched inverters. To date however, no soft-switching inverters have reached commercial production for various reasons. The fixed timing coupled inductor soft-switching inverter is of interest because in simulation and previous implementation it exhibits load and source adaptability using simple RC timer circuitry and can be implemented with low cost active auxiliary devices. During the course of this implementation, it is noted that attempting to use excessively small/inexpensive active auxiliary devices has reliability ramifications related to device packaging. The issue of auxiliary active device reliability is conjectured upon by referencing available datasheet information, application specific requirements, device pulse testing and secondary research findings related to semiconductor failure characteristics. It is also noted that aspects of the simple fixed timing circuitry operation, in conjunction with coupled inductor and saturable inductor design, can lead to coupled inductor saturation if not properly addressed. Simulation is performed and validates various causes for this non-ideal behavior. / Master of Science