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41	Srovnání cen rodinného domu v různých částech města Světlá nad Sázavou v letech 2014 a 2015 / Comparison of house prices in different parts of Světlá nad Sázavou in 2014 and 2015 Vlčková, Kateřina January 2015 (has links) Thesis "Comparison of the prices of the house in various parts of the city Světlá in 2014 and 2015" deals with the valuation of the selectedhouse. Compared takes place at the usual price and the price determined in different years and by identifying differences in prices in those years. For the year 2014 the calculation methodology used by the Valuation Decree no. 441/2013 coll., and the 2015 Decree no. 441/2013 coll.,as amended by Decree no. 199/ 2014Sb., that previous changes. Valuation is made by a comparative market method and comparative method of valuation decree. In the work is also this house valued by the same methods, but placed in a different location. The result of the practical part is to define the factors that influence the price in terms of other location. Furthermore it is defined how the price influence the.The theoretical part explains the basic important concepts related to pricing. Also approaches valuation methods according to the valuationrules and principles of market valuation.
42	Srovnání cen rodinného domu ve vybraných lokalitách v okrese Karviná v letech 2016 a 2017 / The Comparison of Prices of a Single-Family House in Selected Areas within the District of Karviná in the Years of 2016 and 2017 Kollárová, Lucie January 2017 (has links) The thesis "Comparison of Family House Prices in Selected Locations in the District of Karviná in 2016 and 2017" deals with the awarding of the selected family house at the usual price established in 2016 and 2017 and the determination of the price difference in these years. The family house is fictitious at the beginning in one of the selected locations of the district of Karviná and is then placed in 3 other selected localities. The usual price is determined by comparison. Comparison is made with similar family homes offered for sale in real estate ads. The price determined for 2016 for the year 2017 is determined according to the valuation regulations. In the theoretical part of the thesis are defined and explained the basic important concepts related to valuation and methods of valuation are approximated. In the practical part of the thesis are elaborated various methods of valuation for the years 2016 and 2017 for chosen RD located in selected locations of Karviná district, namely the town of Orlová, the statutory city of Havířov, the town of Bohumín and the village of Petrovice near Karviná. The output of the practical part of the thesis is a comparison of the prices of the usual and discovered ones and they are evaluated by the factors that make the individual prices change.
43	員工分紅入股費用化對上市櫃公司員工獎酬制度之影響---以台灣太陽能產業為例 / Impolication on distribution of employee bonus are considered as expenses for listing companies in Solar industry 陳玫燕, Chen, Mei Yen Unknown Date (has links) 2008年1月1日起員工分紅之會計處理，將與IFRS國際財務報告準則接軌，即員工分紅不再是盈餘分配，而是作為當期的費用；此外，公司以股票作為員工獎酬，原則上亦須以公平價值衡量，並以費用認列入帳。預計此一會計處理之變革，將對公司、股東及員工均產生重大衝擊。而公司為減緩這些衝擊，會產生何種因應措施，即為本研究探討之對象。由於太陽能產業在近兩三年之EPS及股價高漲。因股價為影響股票獎酬的重要因素之一，因此受員工分紅費用化之衝擊較大，故選擇兩家太陽能電池之上櫃公司為分析及訪談研究之對象，係因獎酬制度的變革對其影響較可明顯觀察。獎酬員工之態樣甚多，經訪談兩家樣本公司後，兩家公司之管理當局均不希望政策的改變對公司的EPS造成太大的影響，然以2006年度為例，在維持員工原獲配股數不變的假設下，設算修法後對兩家公司在獲利方面分別下降了32%及15%，股東所得亦呈等額下降，員工個人綜合所得稅總稅負有可能最高分別增加161,893千元及29,383千元；而在公司分配之帳列盈餘不變的假設下，兩家公司之EPS分別減少1.5元及0.5元，股東所得降幅分別為9％及3％，員工總所得減少輻度分別為97.2%及97.4%。綜上可見在不做任何因應的情形下，其對樣本公司的EPS影響甚鉅，故兩家樣本公司勢必在此間尋求一個均衡點，修正其目前的獎酬措施，即可能會降低股票的分配比例，相對增加現金分紅的比例。又以2005年度兩家公司員工紅利實際分配之情形分析，兩家公司員工紅利配股中分別有27％及44％，分配給公司重要管理當局，所以在此波獎酬制度的變格中，公司的管理當局也是重要的受衝擊者。另董事會及高階經理人通常是公司擬訂員工獎酬計畫的重要決策者，如公司利益與其個人利益相衝突時，是否會影響其決定員工獎酬制度的獨立性，是值得深入探討的問題。在考量各獎酬制度之特性後，及分析整理員工分紅費用化及適用39號公報對個案公司之影響，本研究彙總結論如下: 一、公司應設算決定固定的員工分紅比例，以免超過公司章程所訂定的配比，同時可控制此對公司EPS的衝擊。二、降低分紅配股之比重，增加現金股利之比重。三、透過發放現金及發行員工認股權憑證或限制性股票方式，取代部分員工分紅配股。四、在公司股價較低的時候買回庫藏股再轉讓給員工，以減少對原股東權益的稀釋程度。本研究對實務提出下列建議：一、法令規定員工分紅費用化後，應依費用性質列於營業成本或營業費用項下，惟該費用之估列時點與實際員工分紅分配時點可能差距一年半載，其費用性質分類如涉及有資本化之問題時，是否有操弄損益的空間？建議法令規定有更明確之規範。二、公司的管理當局，尤其是董事會及高階經理人，為擬訂公司員工獎酬制度重要的決策者。在多數董事又身兼公司重要職務的情形下，為避免董事個人與公司、員工或股東的利益相衝突，建議應制訂法令，規範兼任員工之董事於擬訂公司員工獎酬制度時，應予利益迴避，或委由獨立董事來代表研討及擬訂新的員工獎酬制度。三、39號公報的適用屬估計變動或會計原則變動，依目前對外公告的39號公報版本看，以估計變動的方式來處理，即不追溯調整以前年度的財務報表，此規範適切與否值得探討。 / In order to converge with International Financial Reporting Standard, the accounting treatment for distribution of employee bonus should be considered as current expense and not be deemed as part of earnings distribution starting from January 1, 2008. Besides, share compensation also has to be recognized as current expense using it’s fair value to measurement. This accounting process changed will result in significant impact on the enterprise, shareholders and employee. This study will discuss what kind of approach might be adopted by those enterprises to mitigate this huge challenge. The EPS and share price for those solar energy related industry are increasing dramatically recently. This study decided to select two solar cell IPO companies as sample to interview and analysis the impact on employee compensation scheme changed, due to the impact will be more observable compare with other industries. There are variety types of employee compensation programs. After interviewed, the management of these two sample companies stated that they are not expecting to impact the company’s EPS significantly. By using these two sample companies’ 2006 financial figures as a base, to understand the effect after amendment of the regulation. Under the assumption of non-amended employees’ distributed shares recalculating 員工分紅費用化太陽能產業獎酬制度員工紅利現金股利 39號公報 Solar Industry Compensation scheme Empolyee bonus Cash dividend ROC GAAP No. 39
44	Power quality analysis using relay recorded data Birdi, Harjit Singh 01 September 2006 Demand for electrical power is increasing everyday. Along with the increase in power demand, the characteristics of the loads are also changing. From being high power consuming, simple, robust loads, today loads are more efficient, but at the same time more sensitive. The performance and life of these highly sensitive loads depend a lot on the quality of power supplied to them. <p>Power quality is any deviation of the voltage or current waveform from its normal sinusoidal waveshape. These disturbances include, but are not limited to, sag, undervoltage, interruption, swell, overvoltage, transients, harmonics, voltage flicker and any other distortions to the sinusoidal waveform. Occurrence of one or more of such disturbances is called a power quality event. Automatic classification of these disturbances is important for quick determination of the causes and to characterize possible impacts of the disturbances.<p>Modern microprocessor based protective relays have numerous integrated functions that allow them to provide information on power quality events. It is proposed to utilize the existing numerical relays to analyze the quality of power at any point in the power system. The numerical relays can be programmed to capture the oscillographic waveform or any disturbance on the analogue signal or change of state of the digital signals and store it in the form of Common Format For Transient Data Exchange (COMTRADE) format. These records are then transferred to a central monitoring workstation for off-line analysis. <p>This thesis describes a technique to automate the classification and analysis of the power quality events using relay recorded data. The technique uses voltage duration and magnitude (as specified in the IEEE Std. 1159 - 1995, IEEE Recommended Practice for Monitoring Electric Power Quality) of three phases to detect and classify the events. The classified results are then presented in a user-friendly graphical form. Fast Fourier Transform (FFT) is used to estimate the fundamental frequency and harmonic components in power systems. The graphical user interface of the power quality analysis tool is developed using Microsoft Visual C++ IDE and the algorithms are programmed in C++. <p>The proposed technique was tested using data obtained by simulating different power system disturbances as well as on the data recorded by relays. The algorithms were able to classify the power quality events accurately. In the future, this facility will: enhance the real time monitoring of power quality and provide statistical analysis of available power quality data. From the utility viewpoint, it would allow them to monitor power quality in a cost effective manner and assist in preventive and predictive maintenance besides helping them to fix differential tariff based on the quality of the delivered power. It may also turn out to be a smart tool for them to penalize the consumer polluting the power quality. Impulsive Transients Transients Harmonics Power Quality Database Integration Oscillatory Transients Relay Recorded Data Overvoltage Interruption Undervoltage Sag Swell Power Quality Events Importance of Monitoring Power Quality Locations for Monitoring Power Quality Real Time Power Quality Monitoring Utility Customer Contracts Power Quality Standards Quinn Curtis Graphics Library Microsoft Visual C++ Statistical Analysis Power Systems Computer Aided Design Comtrade Record
45	Power quality analysis using relay recorded data Birdi, Harjit Singh 01 September 2006 (has links) Demand for electrical power is increasing everyday. Along with the increase in power demand, the characteristics of the loads are also changing. From being high power consuming, simple, robust loads, today loads are more efficient, but at the same time more sensitive. The performance and life of these highly sensitive loads depend a lot on the quality of power supplied to them. <p>Power quality is any deviation of the voltage or current waveform from its normal sinusoidal waveshape. These disturbances include, but are not limited to, sag, undervoltage, interruption, swell, overvoltage, transients, harmonics, voltage flicker and any other distortions to the sinusoidal waveform. Occurrence of one or more of such disturbances is called a power quality event. Automatic classification of these disturbances is important for quick determination of the causes and to characterize possible impacts of the disturbances.<p>Modern microprocessor based protective relays have numerous integrated functions that allow them to provide information on power quality events. It is proposed to utilize the existing numerical relays to analyze the quality of power at any point in the power system. The numerical relays can be programmed to capture the oscillographic waveform or any disturbance on the analogue signal or change of state of the digital signals and store it in the form of Common Format For Transient Data Exchange (COMTRADE) format. These records are then transferred to a central monitoring workstation for off-line analysis. <p>This thesis describes a technique to automate the classification and analysis of the power quality events using relay recorded data. The technique uses voltage duration and magnitude (as specified in the IEEE Std. 1159 - 1995, IEEE Recommended Practice for Monitoring Electric Power Quality) of three phases to detect and classify the events. The classified results are then presented in a user-friendly graphical form. Fast Fourier Transform (FFT) is used to estimate the fundamental frequency and harmonic components in power systems. The graphical user interface of the power quality analysis tool is developed using Microsoft Visual C++ IDE and the algorithms are programmed in C++. <p>The proposed technique was tested using data obtained by simulating different power system disturbances as well as on the data recorded by relays. The algorithms were able to classify the power quality events accurately. In the future, this facility will: enhance the real time monitoring of power quality and provide statistical analysis of available power quality data. From the utility viewpoint, it would allow them to monitor power quality in a cost effective manner and assist in preventive and predictive maintenance besides helping them to fix differential tariff based on the quality of the delivered power. It may also turn out to be a smart tool for them to penalize the consumer polluting the power quality. Impulsive Transients Transients Harmonics Power Quality Database Integration Oscillatory Transients Relay Recorded Data Overvoltage Interruption Undervoltage Sag Swell Power Quality Events Importance of Monitoring Power Quality Locations for Monitoring Power Quality Real Time Power Quality Monitoring Utility Customer Contracts Power Quality Standards Quinn Curtis Graphics Library Microsoft Visual C++ Statistical Analysis Power Systems Computer Aided Design Comtrade Record
46	Grunge, genre et style : analyse d'un phénomène du rock américain des années 1990. Munier, Maxime Franck Sylvain 12 1900 (has links) No description available. musique populaire grunge musique alternative musique enregistrée rock punk Seattle Pearl Jam Nirvana Soundgarden Moore Genre Style Analyse rock audionumérique analogique Popular music Alternative music Recorded music Analysis Digital audio Alice In Chains
47	Correlación entre conocimientos sobre consecuencias de la obesidad y grado de actividad física en universitarios Ocampo Mascaró, Javier, Silva Salazar, Vera Jimena, da Costa Bullón, Abilio 03 February 2015 (has links) Introducción. El objetivo del presente estudio es determinar si existe correlación entre los conocimientos sobre las consecuencias de la obesidad y el grado de actividad física de las personas. Métodos. Se realizó un estudio transversal analítico durante los años 2013 y 2014. Participaron 215 alumnos de pregrado seleccionados por conveniencia no relacionados a carreras del campo de la salud en una universidad de Lima, Perú. Se evaluó el grado de actividad física utilizando el International Physical Activity Questionnaire (IPAQ) y el nivel de conocimientos sobre consecuencias de la obesidad utilizando la escala Obesity Risk Knowledge-10 (ORK-10). También, se consignó las fuentes de información de donde obtuvieron el conocimiento para responder dicho cuestionario. Resultados. La mediana de edad fue 20 (rango intercuartílico=4) y 63% eran mujeres. De acuerdo al IPAQ, 53,9% realizaban actividad física alta, 35,4%, moderada y 10,7%, leve. Se encontró una correlación muy baja (rs=0,06) entre el puntaje del ORK-10 y la cantidad de equivalentes metabólicos/minuto consumidos por semana, pero no era significativa (p=0,38). Las personas informadas por medios de comunicación y por personal de salud obtuvieron mayores puntajes en el ORK- 10 que quienes se informaron por otras vías (p<0,05). Conclusiones. La correlación entre los conocimientos sobre consecuencias de la obesidad y el grado de actividad física es muy baja. Es necesario utilizar enfoques multidisciplinarios que incluyan todos los determinantes de la realización de actividad física para poder lograr cambios en la conducta de la población. Actividad física Obesidad Conocimientos Actitudes y prácticas en salud Sobrepeso Motivación Physical Activity Obesity Health Knowledge , Attitudes and Practice Overweight Motivation
48	Analýza výskytu vybraných zoonóz v Jihočeském kraji / Analysis of occurrences of selected zoonoses in South Bohemian region SOUMAROVÁ, Michaela January 2015 (has links) This diploma thesis is focused on the evaluation of six selected zoonoses with the occurrence in South Bohemia (campylobacteriosis, salmonellosis, listeriosis, tick-borne meningoencephalitis, Lyme borreliosis, tularemia) between the years 2003-2013. Campylobacteriosis and salmonellosis were evaluated the most common zoonoses in the South Bohemian Region during the monitored period. Their common feature is the alimentary transmission. Between 2003 to 2008 salmonellosis recorded the highest number of reported cases, on the contrary, campylobacteriosis has reported the highest number of occurrences since 2008. District of Czech Budweis showed the highest incidence of both zoonoses during the monitored period (4,139 cases of salmonellosis and 4,924 cases of campylobacteriosis). Another but not less important zoonotic is tick-borne meningoencephalitis, which incidence had the highest number in South Bohemian Region of all the regions of Czech Republic. The second part of the thesis is based on questionnaire studies focused on awareness of zoonoses and the issue of resistance and overuse of antibiotics. In total 479 questionnaires were evaluated. The survey findings may be equally described as interesting and positive, since the respondents had considerable awareness of the issue of antibiotic resistance.
49	Organisation, practice and experiences of mouth hygiene in stroke unit care: a mixed methods study Horne, Maria, McCracken, G., Walls, A., Tyrrell, P.J., Smith, C.J. 03 1900 (has links) No / Aims and objectives To (1) investigate the organisation, provision and practice of oral care in typical UK stroke units; (2) explore stroke survivors', carers' and healthcare professionals' experiences and perceptions about the barriers and facilitators to receiving and undertaking oral care in stroke units. Cerebrovascular disease and oral health are major global health concerns. Little is known about the provision, challenges and practice of oral care in the stroke unit setting, and there are currently no evidence-based practice guidelines. Design Cross-sectional survey of 11 stroke units across Greater Manchester and descriptive qualitative study using focus groups and semi-structured interviews. Methods A self-report questionnaire was used to survey 11 stroke units in Greater Manchester. Data were then collected through two focus groups (n = 10) with healthcare professionals and five semi-structured interviews with stroke survivors and carers. Focus group and interview data were recorded, transcribed verbatim and analysed using framework approach. Results Eleven stroke units in Greater Manchester responded to the survey. Stroke survivors and carers identified a lack of oral care practice and enablement by healthcare professionals. Healthcare professionals identified a lack of formal training to conduct oral care for stroke patients, inconsistency in the delivery of oral care and no set protocols or use of formal oral assessment tools. Conclusion Oral care post-stroke could be improved by increasing healthcare professionals' awareness, understanding and knowledge of the potential health benefits of oral care post-stroke. Further research is required to develop and evaluate the provision of oral care in stroke care to inform evidence-based education and practice. (2) explore stroke survivors' Carer Cerebrovascular accident Mouth care Oral hygiene Pneumonia Quality of life Rehabilitation Service user
50	Evaluation of Target Tracking Using Multiple Sensors and Non-Causal Algorithms Vestin, Albin, Strandberg, Gustav January 2019 (has links) Today, the main research field for the automotive industry is to find solutions for active safety. In order to perceive the surrounding environment, tracking nearby traffic objects plays an important role. Validation of the tracking performance is often done in staged traffic scenarios, where additional sensors, mounted on the vehicles, are used to obtain their true positions and velocities. The difficulty of evaluating the tracking performance complicates its development. An alternative approach studied in this thesis, is to record sequences and use non-causal algorithms, such as smoothing, instead of filtering to estimate the true target states. With this method, validation data for online, causal, target tracking algorithms can be obtained for all traffic scenarios without the need of extra sensors. We investigate how non-causal algorithms affects the target tracking performance using multiple sensors and dynamic models of different complexity. This is done to evaluate real-time methods against estimates obtained from non-causal filtering. Two different measurement units, a monocular camera and a LIDAR sensor, and two dynamic models are evaluated and compared using both causal and non-causal methods. The system is tested in two single object scenarios where ground truth is available and in three multi object scenarios without ground truth. Results from the two single object scenarios shows that tracking using only a monocular camera performs poorly since it is unable to measure the distance to objects. Here, a complementary LIDAR sensor improves the tracking performance significantly. The dynamic models are shown to have a small impact on the tracking performance, while the non-causal application gives a distinct improvement when tracking objects at large distances. Since the sequence can be reversed, the non-causal estimates are propagated from more certain states when the target is closer to the ego vehicle. For multiple object tracking, we find that correct associations between measurements and tracks are crucial for improving the tracking performance with non-causal algorithms. evaluation target tracking multiple sensors non-causal smoother smoothing tracking vehicle tracking camera lidar estimate estimation prediction vehicle dynamics sensor fusion real-time tracking extended kalman filter filter validation validation position estimation velocity estimation dynamic model model complexity multi object tracking multiple object tracking single object tracking data association tracking fundamentals iterated kalman filter track management gnn global nearest neighbour mahalanobis mahalanobis distance performance evaluation differential gps dgps roi ego several sensors sensors rmse root mean square error invertible motion anti-causal motion anti-causal tracking constant velocity gnn imu tfs two filter smoother ekf rts radar inertial measurement unit nonlinear nonlinear systems mono camera monocular camera noise model tracking performance fixed interval smoothing m/n logic centralized fusion non-causal object tracker car tracking car dynamics automotive active safety object tracking automotive industry thesis master reverse dynamics reverse tracking reverse sequence sequence tracking data propagation ground truth estimating ground truth additional sensors mounted sensors true estimates environment comparison algorithm independent targets overlapping measurements occluded track switch improve lower uncertainty more certain state process noise covariance sampling image sprt adas cnn cv pdf track target ego tracker tentative track observatiom online tracking offline tracking online offline recorded sequences robust self driving self-driving car traffic trajectory true state scenario scenarios future accurate output advanced driver assistance systems non-linear complex noise pedestrian truck bus maneuvering vehicles processed measurement frame state correction probability density function tuning likelihood transition measurement motion model recursion gaussian approximation distribution linear jacobian multiplicative noise ratio ad hoc ad hoc state space approach backward auction euclidean distance statistical threshold gating association margin normalize covariance matrix fusion confirmed rejected tentative history absolute error modular ego motion parameters variables logg hardware specification fused causal factorization independent uncorrelated transform moving rotation translation oncoming overtaking Control Engineering Reglerteknik

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