Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2016-01-11T20:43:50Z No. of bitstreams: 1 RicardoVictorMachadoDeAlmeida_DISSERT.pdf: 6652554 bytes, checksum: 6cdb4c4527db5842187ddfa525762e72 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2016-01-11T20:54:52Z (GMT) No. of bitstreams: 1 RicardoVictorMachadoDeAlmeida_DISSERT.pdf: 6652554 bytes, checksum: 6cdb4c4527db5842187ddfa525762e72 (MD5) / Made available in DSpace on 2016-01-11T20:54:52Z (GMT). No. of bitstreams: 1 RicardoVictorMachadoDeAlmeida_DISSERT.pdf: 6652554 bytes, checksum: 6cdb4c4527db5842187ddfa525762e72 (MD5) Previous issue date: 2014-08-28 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / Conselho Nacional de Desenvolvimento Cient?fico e Tecnol?gico - CNPq / O metabolismo vegetal ? composto por uma complexa rede de eventos f?sicos e qu?micos que resultam na fotoss?ntese, respira??o, e na s?ntese e degrada??o de compostos org?nicos. Isto s? ? poss?vel gra?as aos diferentes tipos de respostas a in?meras varia??es ambientais que um vegetal pode estar sujeito, adquiridas ao longo da evolu??o, levando tamb?m a conquistas de novos ambientes. O ciclo do glioxilato ? uma via metab?lica localizada nos glioxissomos de plantas, que possui papel ?nico no estabelecimento das pl?ntulas. Considerado como uma varia??o do ciclo do ?cido c?trico esta via utiliza uma mol?cula de acetil-Coenzima A, oriunda da beta-oxida??o de lip?dios para sintetizar compostos que s?o utilizados na s?ntese de carboidratos. As enzimas Malato sintase (MLS) e Isocitrato liase (ICL) s?o exclusivas deste ciclo e essenciais na regula??o da bioss?ntese de carboidratos. Devido ? aus?ncia das etapas de descarboxila??o, como fatores limitantes da velocidade, estudos mais detalhados da filogenia e evolu??o molecular dessas prote?nas permite o esclarecimento dos efeitos da presen?a desta rota nos processos evolutivos envolvidos em esp?cies vegetais. Portanto, o objetivo deste trabalho foi estudar a rela??o entre a evolu??o molecular das enzimas Isocitrato liase e Malato sintase e sua filogenia, nas plantas verdes (Viridiplantae). Para isso, foram utilizadas sequ?ncias de amino?cidos e nucleot?deos dos genes, a partir de reposit?rios online como o Genbank e Uniprot. As sequ?ncias foram alinhadas e, em seguida, submetidos ? an?lise estat?stica dos modelos de melhor ajuste de substitui??o. A filogenia foi reconstru?da por m?todos de dist?ncia (Neighbor-joining) e m?todos discretos (M?xima Verossimilhan?a, M?xima Parcim?nia e An?lise Bayesiana). O reconhecimento de padr?es estruturais na evolu??o das enzimas foi feito por predi??o e modelagem por homologia das estruturas das sequ?ncias das prote?nas obtidas. Com base nas an?lises comparativas entre modelos in silico, das enzimas, e partir dos resultados de infer?ncia filogen?tica, ambas as enzimas apresentam um padr?o de conserva??o relativamente elevado em sua estrutura e geram topologias condizentes com dois processos de sele??o e especializa??o dos seus respectivos genes. Deste modo, confirmando a relev?ncia em se realizar novos estudos para se elucidar o metabolismo vegetal sob uma perspectiva evolutiva das rela??es entre os genes e a express?o de suas enzimas / The plant metabolism consists of a complex network of physical and chemical events resulting in photosynthesis, respiration, synthesis and degradation of organic compounds. This is only possible due to the different kinds of responses to many environmental variations that a plant could be subject through evolution, leading also to conquering new surroundings. The glyoxylate cycle is a metabolic pathway found in glyoxysomes plant, which has unique role in the seedling establishment. Considered as a variation of the citric acid cycle, it uses an acetyl coenzyme A molecule, derived from lipids beta-oxidation to synthesize compounds which are used in carbohydrate synthesis. The Malate synthase (MLS) and Isocitrate lyase (ICL) enzyme of this cycle are unique and essential in regulating the biosynthesis of carbohydrates. Because of the absence of decarboxylation steps as rate-limiting steps, detailed studies of molecular phylogeny and evolution of these proteins enables the elucidation of the effects of this route presence in the evolutionary processes involved in their distribution across the genome from different plant species. Therefore, the aim of this study was to establish a relationship between the molecular evolution of the characteristics of enzymes from the glyoxylate cycle (isocitrate lyase and malate synthase) and their molecular phylogeny, among green plants (Viridiplantae). For this, amino acid and nucleotide sequences were used, from online repositories as UniProt and Genbank. Sequences were aligned and then subjected to an analysis of the best-fit substitution models. The phylogeny was rebuilt by distance methods (neighbor-joining) and discrete methods (maximum likelihood, maximum parsimony and Bayesian analysis). The identification of structural patterns in the evolution of the enzymes was made through homology modeling and structure prediction from protein sequences. Based on comparative analyzes of in silico models and from the results of phylogenetic inferences, both enzymes show significant structure conservation and their topologies in agreement with two processes of selection and specialization of the genes. Thus, confirming the relevance of new studies to elucidate the plant metabolism from an evolutionary perspective

This thesis was carried out at Scania CV AB, at the cab software testing group, RCIV. One of RCIV’s responsibilities includes testing of the instrument cluster used in Scania’s heavy trucks and buses. Today, this is done semi-automated. The tests are executed automatically in Vector’s CANoe software but are verified manually by a tester who needs to observe the instrument cluster. We have investigated the possibility to automate this testing procedure with the use of a camera based vision system and have studied different solutions available on today’s market. We studied five company’s solutions for a complete, or partial, automated test environment solutions as well as the possibility to have Scania develop a system of their own. The pros and cons we have found along with the cost of the systems are listed in this report. We also built a prototype with one of the image processing software alternatives. Our investigation showed that an automated test environment with a camera based vision system could be very beneficial for RCIV and could support much of the current testing but the system must be fully verified before replacing today’s semi-automated tests.

<p>DNA interstrand cross-links (ICLs) constitute one of the most severe types of DNA damage. ICLs covalently tether both strands of duplex DNA, preventing unwinding and polymerase access during replication and transcription. This obstruction is exploited in cancer chemotherapy since it leads to replication fork collapse, double strand breaks (DSBs), and cell death. Mechanistic understanding of how eukaryotic cells repair these specific lesions, however, is still in its infancy. It is understood that ICL repair consists of a multitude of intersecting and connecting repair pathways that rely on interplay between critical protein factors. Interestingly, Pso2 has been identified as an integral component of the ICL repair pathway in <em>Saccharomyces cerevisiae</em>. Pso2 is a yeast nuclease from the β-CASP family of proteins that function predominantly in the repair of ICLs. It has been recognized as the only protein that does not serve a redundant function in any other DNA repair pathway. It remains unclear how the ICL repair pathway generates DNA intermediates suitable for high fidelity repair dependent on Pso2 nuclease activity. Here we show that Pso2 possesses structure-specific endonuclease activity that may be essential to its role in ICL repair. Direct <em>in vitro</em> activity assessment of the protein on a site-specific ICL proved to be inconclusive due to the heat-labile nature of the cross-linking agent employed. <em>In vitro </em>activity testing was also performed on various substrates resembling intermediates generated during ICL repair. Biochemical analysis demonstrated that Pso2 cleaves hairpins, stem loops, heterologous loops, and symmetrical bubbles. Although the precise cleavage sites vary between substrates, Pso2 demonstrates preference for the single- to double-stranded junction in the DNA backbone, with similar activity to that previously demonstrated for its human homologue, Artemis. This specific endonuclease activity is stimulated by increased concentrations of phosphate. Through two-dimensional gel electrophoresis, the presence of unique DNA intermediates generated in response to ICL damage <em>in </em><em>vivo </em>was also monitored. Results suggest the generation of hairpin-like intermediates that resemble those tested <em>in vitro</em>. These intermediates persist in the absence of Pso2 but are resolved by exogenous addition of control endonucleases. Our findings expand on previous data that established hairpin-opening activity for this protein and suggest that the structure-specific endonuclease activity demonstrated by Pso2 is important for ICL repair. We anticipate that Pso2 acts on a hairpin-containing DNA substrate in the ICL repair pathway and the resolution of this intermediate is uniquely dependent on Pso2 for the effective repair of ICL damage in yeast. Taking into consideration the current models of ICL repair, both in yeast and humans, possible roles for Pso2 have been described. Achieving a complete mechanistic perspective of this pathway is critical for the therapeutic exploitation of the human homologue, SNM1A. Implications include the potential inhibitory target for increased efficacy of chemotherapy with cross-linking agents.</p> / Master of Science (MSc)

SAMMANFATTNING Datum:  2024-05-28 Nivå:   Kandidatuppsats i Företagsekonomi, 15 hp Institution:  Akademin för Ekonomi, Samhälle och Teknik, Mälardalens Universitet Författare:  Albin Nicklasson &amp; Joakim Gourie Titel:   IFRS 9 inom bilfinansieringsbranschen Handledare:  Angelina Sundström Nyckelord:  IFRS 9, ECL-modell, ICL-modell, transparens, kreditreserveringar  Forskningsfråga: Hur har IFRS 9 inverkat på redovisningen inom       bilfinansieringsbranschen  Syfte:   Syftet med denna studie är att ge en fördjupad förståelse kring hur det   nya ramverket IFRS 9 har påverkat redovisningen för     bilfinansieringsbolag.  Metod:  För att besvara forskningsfrågan valdes en kvalitativ forskningsmetod   som genomfördes med fyra intervjuer.  Slutsats:  Studien resulterar i att införandet av IFRS 9 har förbättrat      redovisningen för bilfinansieringsbolag.

Os fungos dermatófitos são caracterizados pela capacidade de invadir os tecidos queratinizados, usando queratina como principal fonte de nutrientes. Ao invadirem os tecidos hospedeiros eles causam um tipo de micose chamada de dermatofitose. Dentre os dermatófitos, a espécie Trichophyton rubrum é o causador mais comum de tinea pedis, tinea unguium, tinea cruris e tinea corporis, sendo considerado um fungo antropofílico e cosmopolita. Entretanto, o conhecimento da interação deste patógeno com o hospedeiro é escasso. Devido à importância clínica de T. rubrum, este trabalho analisou a composição de aminoácidos de proteínas queratinas oriundas de Homo sapiens e Bos taurus e a expressão de genes envolvidos na degradação de queratina, metabolismo e controle do ciclo celular. O perfil de expressão dos genes sub3 e sub5 que codificam para queratinases, mad2 e mad2B que codificam proteínas envolvidas no controle da mitose, e os genes idh1 (subunidade regulatória da isocitrato desidrogenase - NAD+), idh2 (subunidade catalítica da isocitrato desidrogenase - NAD+), idhp (isocitrato desidrogenase - NADP+), icl (isocitrato liase) e meicl (metilisocitrato liase), que codificam proteínas envolvidas em vias metabólicas, foi analisado após o cultivo de T. rubrum em meios contendo glicose, glicina, glicose com glicina, ou queratina. A atividade queratinolítica foi avaliada após o cultivo de T. rubrum nesses meios e também em unha humana. Além disto, o efeito do antifúngico terbinafina na atividade queratinolítica e na expressão dos genes sub3 e sub5 foi analisado em meios contendo unha humana ou queratina. Após o cultivo de T. rubrum a atividade das enzimas IDH e IDHP componentes do ciclo de Krebs, ICL do ciclo do glioxilato e MeICL do ciclo do metilcitrato também foram avaliadas. Essas análises revelaram que a variação da fonte nutricional, do pH do meio de cultivo, e a presença/ausência do fator de transcrição PacC, proporcionam às diferentes linhagens de T. rubrum utilizadas neste trabalho (CBS, H6 e pacC-1) uma modulação diferenciada do acúmulo de transcritos dos genes, bem como da atividade queratinolítica e atividade das enzimas IDH, IDHP, ICL e MeICL. Outro fenômeno verificado foi que o antifúngico terbinafina afeta o acúmulo de transcritos dos genes sub3 e sub5, e a atividade queratinolítica de acordo com a fonte nutricional e a linhagem de T. rubrum. Além disso, em condições de estresse por pH alcalino a enzima IDHP é preferencialmente requisitada para manutenção do ciclo de Krebs, sendo que a linhagem mutante pacC-1 requisita em maior proporção as vias anapleróticas do que a linhagem selvagem H6. É importante enfatizar que a enzima ICL de T. rubrum possui atividade enzimática regulada por fosforilação, sendo sua atividade reduzida por esta modificação pós traducional. A identificação deste mecanismo de regulação da ICL por fosforilação e as análises dos transcritos de icl sugerem que em T. rubrum a regulação do fluxo de carbono no ciclo do glioxilato ocorra tanto em nível transcricional como pós-traducional. Os resultados obtidos possibilitaram ainda propor o primeiro modelo para T. rubrum que relaciona vias metabólicas, amparado por dados experimentais obtidos após o cultivo deste dermatófito em queratina. / Dermatophytes are fungi characterized by the ability to invade keratinized tissues using keratin as a major source of nutrients. When they invade host tissues they cause a type of ringworm called dermatophytosis. Among the dermatophytes, the species Trichophyton rubrum is the most common cause of tinea pedis, tinea unguium, tinea cruris, and tinea corporis, being considered an anthropophilic and cosmopolitan fungus. However, the knowledge of the interaction of this pathogen with the host is scarce. Due to the clinical importance of T. rubrum, this study analyzed the amino acid composition of keratin proteins derived from Homo sapiens and Bos taurus, and the expression of genes involved in keratin degradation, metabolism, and cell cycle control. The expression profile of the sub3 and sub5 genes, encoding keratinases, mad2 and mad2B, encoding proteins involved in the control of mitosis, and the genes idh1 (regulatory subunit of NAD+ -isocitrate dehydrogenase), idh2 (catalytic subunit of NAD+ -isocitrate dehydrogenase), idhp (NADP+ - isocitrate dehydrogenase), icl (isocitrate lyase), and meicl (metilisocitrate lyase), which encode proteins involved in metabolic pathways, was analyzed after cultivation of T. rubrum in media containing glucose, glycine, glucose and glycine, or keratin. The keratinolytic activity was evaluated after cultivation of T. rubrum in these media and also in human nail. Furthermore, the effect of the antifungal agent terbinafine in keratinase activity and sub3 and sub5 gene expression was analyzed in media containing human nail or keratin. After culturing T. rubrum the enzyme activity of IDH and IDHP, components of the Krebs cycle, ICL of the glyoxylate cycle, and MeICL of the metilcitrato cycle were also evaluated. These analyses revealed that the variation in the nutritional source, the pH of the medium, and the presence/absence of the transcription factor PacC, provide to the different T. rubrum strains used in this study (CBS, H6 and pacC-1) differential modulation of transcripts accumulation of the genes, as well as keratinolytic activity and enzymatic activities of IDH, IDHP, ICL and MeICL. Another phenomenon observed was that the antifungal terbinafine affects the accumulation of transcripts of the genes sub3, sub5, and the keratinolytic activity according to nutritional source and T. rubrum strain. In addition, in stress conditions by alkaline pH the IDHP enzyme is preferably required for maintenance of the Krebs cycle, and the mutant pacC-1 requests the anaplerotic pathways in greater proportion than the wild type strain H6. It is important to emphasize that T. rubrum ICL enzyme has its enzymatic activity regulated by phosphorylation, being reduced by this post translational modification. The identification of this regulation mechanism by phosphorylation of ICL and icl transcripts analysis suggest that in T. rubrum the carbon flux regulation in the glyoxylate cycle occurs at both transcriptional and post-translational levels. The results also made possible the proposition of the first model for T. rubrum correlating metabolic pathways, supported by experimental data obtained after cultivation of this dermatophyte in keratin.

Cette thèse étudie les approches de classification automatique basées sur les modèles de mélange gaussiens et les critères de choix de modèles pour la classification automatique de données discrétisées. Quatorze algorithmes binned-EM et quatorze algorithmes bin-EM-CEM sont développés pour quatorze modèles de mélange gaussiens parcimonieux. Ces nouveaux algorithmes combinent les avantages des données discrétisées en termes de réduction du temps d’exécution et les avantages des modèles de mélange gaussiens parcimonieux en termes de simplification de l'estimation des paramètres. Les complexités des algorithmes binned-EM et bin-EM-CEM sont calculées et comparées aux complexités des algorithmes EM et CEM respectivement. Afin de choisir le bon modèle qui s'adapte bien aux données et qui satisfait les exigences de précision en classification avec un temps de calcul raisonnable, les critères AIC, BIC, ICL, NEC et AWE sont étendus à la classification automatique de données discrétisées lorsque l'on utilise les algorithmes binned-EM et bin-EM-CEM proposés. Les avantages des différentes méthodes proposées sont illustrés par des études expérimentales. / This thesis studies the Gaussian mixture model-based clustering approaches and the criteria of model selection for binned data clustering. Fourteen binned-EM algorithms and fourteen bin-EM-CEM algorithms are developed for fourteen parsimonious Gaussian mixture models. These new algorithms combine the advantages in computation time reduction of binning data and the advantages in parameters estimation simplification of parsimonious Gaussian mixture models. The complexities of the binned-EM and the bin-EM-CEM algorithms are calculated and compared to the complexities of the EM and the CEM algorithms respectively. In order to select the right model which fits well the data and satisfies the clustering precision requirements with a reasonable computation time, AIC, BIC, ICL, NEC, and AWE criteria, are extended to binned data clustering when the proposed binned-EM and bin-EM-CEM algorithms are used. The advantages of the different proposed methods are illustrated through experimental studies.

Os fungos dermatófitos são caracterizados pela capacidade de invadir os tecidos queratinizados, usando queratina como principal fonte de nutrientes. Ao invadirem os tecidos hospedeiros eles causam um tipo de micose chamada de dermatofitose. Dentre os dermatófitos, a espécie Trichophyton rubrum é o causador mais comum de tinea pedis, tinea unguium, tinea cruris e tinea corporis, sendo considerado um fungo antropofílico e cosmopolita. Entretanto, o conhecimento da interação deste patógeno com o hospedeiro é escasso. Devido à importância clínica de T. rubrum, este trabalho analisou a composição de aminoácidos de proteínas queratinas oriundas de Homo sapiens e Bos taurus e a expressão de genes envolvidos na degradação de queratina, metabolismo e controle do ciclo celular. O perfil de expressão dos genes sub3 e sub5 que codificam para queratinases, mad2 e mad2B que codificam proteínas envolvidas no controle da mitose, e os genes idh1 (subunidade regulatória da isocitrato desidrogenase - NAD+), idh2 (subunidade catalítica da isocitrato desidrogenase - NAD+), idhp (isocitrato desidrogenase - NADP+), icl (isocitrato liase) e meicl (metilisocitrato liase), que codificam proteínas envolvidas em vias metabólicas, foi analisado após o cultivo de T. rubrum em meios contendo glicose, glicina, glicose com glicina, ou queratina. A atividade queratinolítica foi avaliada após o cultivo de T. rubrum nesses meios e também em unha humana. Além disto, o efeito do antifúngico terbinafina na atividade queratinolítica e na expressão dos genes sub3 e sub5 foi analisado em meios contendo unha humana ou queratina. Após o cultivo de T. rubrum a atividade das enzimas IDH e IDHP componentes do ciclo de Krebs, ICL do ciclo do glioxilato e MeICL do ciclo do metilcitrato também foram avaliadas. Essas análises revelaram que a variação da fonte nutricional, do pH do meio de cultivo, e a presença/ausência do fator de transcrição PacC, proporcionam às diferentes linhagens de T. rubrum utilizadas neste trabalho (CBS, H6 e pacC-1) uma modulação diferenciada do acúmulo de transcritos dos genes, bem como da atividade queratinolítica e atividade das enzimas IDH, IDHP, ICL e MeICL. Outro fenômeno verificado foi que o antifúngico terbinafina afeta o acúmulo de transcritos dos genes sub3 e sub5, e a atividade queratinolítica de acordo com a fonte nutricional e a linhagem de T. rubrum. Além disso, em condições de estresse por pH alcalino a enzima IDHP é preferencialmente requisitada para manutenção do ciclo de Krebs, sendo que a linhagem mutante pacC-1 requisita em maior proporção as vias anapleróticas do que a linhagem selvagem H6. É importante enfatizar que a enzima ICL de T. rubrum possui atividade enzimática regulada por fosforilação, sendo sua atividade reduzida por esta modificação pós traducional. A identificação deste mecanismo de regulação da ICL por fosforilação e as análises dos transcritos de icl sugerem que em T. rubrum a regulação do fluxo de carbono no ciclo do glioxilato ocorra tanto em nível transcricional como pós-traducional. Os resultados obtidos possibilitaram ainda propor o primeiro modelo para T. rubrum que relaciona vias metabólicas, amparado por dados experimentais obtidos após o cultivo deste dermatófito em queratina. / Dermatophytes are fungi characterized by the ability to invade keratinized tissues using keratin as a major source of nutrients. When they invade host tissues they cause a type of ringworm called dermatophytosis. Among the dermatophytes, the species Trichophyton rubrum is the most common cause of tinea pedis, tinea unguium, tinea cruris, and tinea corporis, being considered an anthropophilic and cosmopolitan fungus. However, the knowledge of the interaction of this pathogen with the host is scarce. Due to the clinical importance of T. rubrum, this study analyzed the amino acid composition of keratin proteins derived from Homo sapiens and Bos taurus, and the expression of genes involved in keratin degradation, metabolism, and cell cycle control. The expression profile of the sub3 and sub5 genes, encoding keratinases, mad2 and mad2B, encoding proteins involved in the control of mitosis, and the genes idh1 (regulatory subunit of NAD+ -isocitrate dehydrogenase), idh2 (catalytic subunit of NAD+ -isocitrate dehydrogenase), idhp (NADP+ - isocitrate dehydrogenase), icl (isocitrate lyase), and meicl (metilisocitrate lyase), which encode proteins involved in metabolic pathways, was analyzed after cultivation of T. rubrum in media containing glucose, glycine, glucose and glycine, or keratin. The keratinolytic activity was evaluated after cultivation of T. rubrum in these media and also in human nail. Furthermore, the effect of the antifungal agent terbinafine in keratinase activity and sub3 and sub5 gene expression was analyzed in media containing human nail or keratin. After culturing T. rubrum the enzyme activity of IDH and IDHP, components of the Krebs cycle, ICL of the glyoxylate cycle, and MeICL of the metilcitrato cycle were also evaluated. These analyses revealed that the variation in the nutritional source, the pH of the medium, and the presence/absence of the transcription factor PacC, provide to the different T. rubrum strains used in this study (CBS, H6 and pacC-1) differential modulation of transcripts accumulation of the genes, as well as keratinolytic activity and enzymatic activities of IDH, IDHP, ICL and MeICL. Another phenomenon observed was that the antifungal terbinafine affects the accumulation of transcripts of the genes sub3, sub5, and the keratinolytic activity according to nutritional source and T. rubrum strain. In addition, in stress conditions by alkaline pH the IDHP enzyme is preferably required for maintenance of the Krebs cycle, and the mutant pacC-1 requests the anaplerotic pathways in greater proportion than the wild type strain H6. It is important to emphasize that T. rubrum ICL enzyme has its enzymatic activity regulated by phosphorylation, being reduced by this post translational modification. The identification of this regulation mechanism by phosphorylation of ICL and icl transcripts analysis suggest that in T. rubrum the carbon flux regulation in the glyoxylate cycle occurs at both transcriptional and post-translational levels. The results also made possible the proposition of the first model for T. rubrum correlating metabolic pathways, supported by experimental data obtained after cultivation of this dermatophyte in keratin.

IFRS 9 är en ny standard som avser att förbättra redovisningen av finansiella instrument. Detta grundade sig i finanskrisen 2008 då föregångaren IAS 39 fick motstå kritik för att redovisa kreditförluster för sent. Med IFRS 9 introducerades därför en ny framåtblickande nedskrivningsmodell där företagen blivit tvungna att ta hänsyn till framtida makroekonomiska faktorer. Tidigare forskning har främst studerat banker eller avsett att beräkna framtida effekter av IFRS 9 innan standarden implementerades 2018. Det har inte påvisats några väsentliga effekter av IFRS 9 inom banksektorn. Det som skiljer vår studie från tidigare studier är att vi försöker tyda effekter av implementeringen på olika sektorer samt att analysera om effekten av IFRS 9 har påverkat investerares beslutsfattande. För att uppnå syftet har en dokumentstudie på olika företag inom diverse branscher genomförts utifrån ett investerarperspektiv som grundar sig i IASB:s kvalitativa egenskaper. Resultatet av studien blir att det inte har skett några väsentliga förändringar i de finansiella rapporterna hos de olika företagen när det gäller värderingen. Utifrån de kvalitativa egenskaperna har informationen för en investerare blivit mer användbar samtidigt som relevansen i de finansiella rapporterna ökat. Detta har påverkat en investerares beslutsfattande positivt. Den skillnad som går att utläsa är att företagen har efter implementeringen ökat den årliga avsättningen till reserven för förväntade kreditförluster. Dock anser vi att den stora skillnaden med IFRS 9 först kan tydas i en lågkonjunktur. / IFRS 9 is a new standard which intend to improve accounting of financial instruments. The precursor IAS 39 was heavily criticized during the financial crises in 2008 because of its late recognition of credit loss. IFRS 9 introduces a new forward-looking approach that considers future macroeconomic factors. Previous research has mainly been studying banks and future effects of the standards implementation. No essential effects have been shown in previous research. What distinguishes our study is that we try to interpret the effects of implementation in different sectors and to analyze whether the effect of IFRS 9 has affected investors’ decision-making. To achieve the purpose of this thesis, a document analysis of different companies in various industries has been conducted. This thesis has been analyzed from an investors point of view which is based on IASB’s conceptual framework. This thesis has not seen any essential effects from the implementation of IFRS 9 in the financial reports. From the qualitative characteristics the financial information for an investor has improved and its relevance has increased, which has affected the investors’ decision-making, in a positive manner. After the implementation the big difference is that the annual deposition to the reserve for credit loss has increased for companies in all industries. Although, we believe that the big differences with IFRS 9 can first be interpreted in a recession.

Le but de la classification est de partager des ensembles de données en sous-ensembles les plus homogènes possibles, c'est-à-dire que les membres d'une classe doivent plus se ressembler entre eux qu'aux membres des autres classes. Le problème se complique lorsque le statisticien souhaite définir des groupes à la fois sur les individus et sur les variables. Le modèle des blocs latents définit une loi pour chaque croisement de classe d'objets et de classe de variables, et les observations sont supposées indépendantes conditionnellement au choix de ces classes. Toutefois, il est impossible de factoriser la loi jointe des labels empêchant le calcul de la logvraisemblance et l'utilisation de l'algorithme EM. Plusieurs méthodes et critères existent pour retrouver ces partitions, certains fréquentistes, d'autres bayésiens, certains stochastiques, d'autres non. Dans cette thèse, nous avons d'abord proposé des conditions suffisantes pour obtenir l'identifiabilité. Dans un second temps, nous avons étudié deux algorithmes proposés pour contourner le problème de l'algorithme EM : VEM de Govaert et Nadif (2008) et SEM-Gibbs de Keribin, Celeux et Govaert (2010). En particulier, nous avons analysé la combinaison des deux et mis en évidence des raisons pour lesquelles les algorithmes dégénèrent (terme utilisé pour dire qu'ils renvoient des classes vides). En choisissant des lois a priori judicieuses, nous avons ensuite proposé une adaptation bayésienne permettant de limiter ce phénomène. Nous avons notamment utilisé un échantillonneur de Gibbs dont nous proposons un critère d'arrêt basé sur la statistique de Brooks-Gelman (1998). Nous avons également proposé une adaptation de l'algorithme Largest Gaps (Channarond et al. (2012)). En reprenant leurs démonstrations, nous avons démontré que les estimateurs des labels et des paramètres obtenus sont consistants lorsque le nombre de lignes et de colonnes tendent vers l'infini. De plus, nous avons proposé une méthode pour sélectionner le nombre de classes en ligne et en colonne dont l'estimation est également consistante à condition que le nombre de ligne et de colonne soit très grand. Pour estimer le nombre de classes, nous avons étudié le critère ICL (Integrated Completed Likelihood) dont nous avons proposé une forme exacte. Après avoir étudié l'approximation asymptotique, nous avons proposé un critère BIC (Bayesian Information Criterion) puis nous conjecturons que les deux critères sélectionnent les mêmes résultats et que ces estimations seraient consistantes ; conjecture appuyée par des résultats théoriques et empiriques. Enfin, nous avons comparé les différentes combinaisons et proposé une méthodologie pour faire une analyse croisée de données. / Classification aims at sharing data sets in homogeneous subsets; the observations in a class are more similar than the observations of other classes. The problem is compounded when the statistician wants to obtain a cross classification on the individuals and the variables. The latent block model uses a law for each crossing object class and class variables, and observations are assumed to be independent conditionally on the choice of these classes. However, factorizing the joint distribution of the labels is impossible, obstructing the calculation of the log-likelihood and the using of the EM algorithm. Several methods and criteria exist to find these partitions, some frequentist ones, some bayesian ones, some stochastic ones... In this thesis, we first proposed sufficient conditions to obtain the identifiability of the model. In a second step, we studied two proposed algorithms to counteract the problem of the EM algorithm: the VEM algorithm (Govaert and Nadif (2008)) and the SEM-Gibbs algorithm (Keribin, Celeux and Govaert (2010)). In particular, we analyzed the combination of both and highlighted why the algorithms degenerate (term used to say that it returns empty classes). By choosing priors wise, we then proposed a Bayesian adaptation to limit this phenomenon. In particular, we used a Gibbs sampler and we proposed a stopping criterion based on the statistics of Brooks-Gelman (1998). We also proposed an adaptation of the Largest Gaps algorithm (Channarond et al. (2012)). By taking their demonstrations, we have shown that the labels and parameters estimators obtained are consistent when the number of rows and columns tend to infinity. Furthermore, we proposed a method to select the number of classes in row and column, the estimation provided is also consistent when the number of row and column is very large. To estimate the number of classes, we studied the ICL criterion (Integrated Completed Likelihood) whose we proposed an exact shape. After studying the asymptotic approximation, we proposed a BIC criterion (Bayesian Information Criterion) and we conjecture that the two criteria select the same results and these estimates are consistent; conjecture supported by theoretical and empirical results. Finally, we compared the different combinations and proposed a methodology for co-clustering.

Submitted by Cássia Santos (cassia.bcufg@gmail.com) on 2016-06-29T15:20:33Z No. of bitstreams: 2 Dissertação - Sergio Giovanni Espinosa Villafuerte - 2016.pdf: 5665796 bytes, checksum: 265521cbc03e90b213938b3b6896dc46 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2016-06-30T11:14:18Z (GMT) No. of bitstreams: 2 Dissertação - Sergio Giovanni Espinosa Villafuerte - 2016.pdf: 5665796 bytes, checksum: 265521cbc03e90b213938b3b6896dc46 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-06-30T11:14:18Z (GMT). No. of bitstreams: 2 Dissertação - Sergio Giovanni Espinosa Villafuerte - 2016.pdf: 5665796 bytes, checksum: 265521cbc03e90b213938b3b6896dc46 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-03-08 / Pantaneiro genetic sheep group are native to the Pantanal Biome, in the Midwest region of Brazil, which is characterized by the production of meat. They are usually created under pasture, and the lambs usually finished in confinement. But should be considered sustainable and intensive finishing systems, adapted to the region. The aim of this study was to evaluate four finishing systems, including the productive performance and economic results as profitability indicators. Were used 54 lambs, 24 males and 30 females, wormed at weaning, with initial weight of 16.70 kg, with a mean age of 74 ± 9 days. Finishing systems were; Feedlot with corn silage (Zea mays) (CS) as roughage; Feedlot with mix corn silage and Pigeon pea (Cajanus cajan cv Mandarin) as roughage (CPS); Integration Crop-Livestock (ICL) grazing Brachiaria brizantha cv. BRS Piatã grass with Pigeon pea (Cajanus cajan cv Mandarin) in succession to mixed cultivation; stockpiled pasture (SP) with Brachiaria brizantha cv. BRS Piatã grass. All treatments the animals received energy-protein concentrate supplementation (16% CP and 82% TDN) equivalent to 2% of body weight. The experimental design was completely randomized in a factorial design, with four finishing systems and two sexes. The variables were final weight (FW) and average daily gain (ADG), and economic evaluation. Finishing systems under CS and ICL, obtained better productive performance not differing significantly from the CPS, which in turn did not differ statistically from SP. However, the economic evaluation demonstrated that the ICL and CPS systems were more profitable in finishing lambs. The pasture system formed in Integration Crop-Livestock with supplement of 2% of body weight, proved to be the most appropriate for the Midwest region in the finishing of Pantaneiro lambs in the dry season. / Ovinos Pantaneiros são nativos do Bioma Pantanal, na região Centro Oeste do Brasil, que tem como característica a produção de carne. Normalmente são criados em pastagens, sendo os cordeiros terminados geralmente no confinamento. Porém deve-se considerar sistemas de terminação sustentáveis e intensivos, adaptados a região. Neste sentido foram avaliados quatro sistemas de terminação, incluindo o desempenho produtivo e a eficiência econômica e indicadores de rentabilidade. Foram utilizados 54 cordeiros, 24 machos e 30 fêmeas, desverminados no desmame, com peso inicial de 16,70 kg, com idade média de 74±9 dias. Os sistemas de terminação avaliados foram o confinamento a base de volumoso de silagem de milho (Zea mays) (M); confinamento a base de volumoso de silagem de milho mais guandú (Cajanus cajan cv Mandarim) (MG); Integração Lavoura Pecuária (ILP) pastejo em Brachiaria brizantha cv. BRS Piatã mais guandú (Cajanus cajan cv Mandarim) em sucessão ao cultivo consorciado; pasto vedado (V) com Brachiaria brizantha cv. BRS Piatã. Em todos tratamentos os animais receberam suplementação de concentrado energético-proteico (16% PB e 82% NDT) equivalente a 2% do peso vivo. O delineamento experimental utilizado foi o inteiramente casualizado em esquema fatorial, sendo 4 sistemas de terminação e 2 sexos. As variáveis avaliadas foram, peso final (PVF) e ganho de peso médio diário (GMD), e a projeção econômica. Os sistemas de terminação sob M e ILP, obtiveram melhores desempenhos produtivos, não diferindo significativamente do MG, que por sua vez não diferiu estatisticamente do V. No entanto, na avaliação econômica ficou demonstrado que os sistemas ILP e MG foram mais rentáveis na terminação de cordeiros. O sistema a pasto formado em Integração Lavoura-Pecuária, com suplementação correspondente a 2% do peso corporal, mostrou-se o mais indicado para a região Centro-Oeste na terminação de cordeiros Pantaneiros no período seco.