The thesis deals compare prices mixed permanent crops that are established for the property transfer tax or gift tax from prices established for other purposes. For the determination of the prices is used method of simplified and in a yield or cost method.

The diploma thesis deals with the terms and conditions of specific calls for proposals of national operational programmes 2014-2020, aimed at children with different mother tongue, and implementation of simplified projects in selected primary schools in Prague. The thesis describes relevant grant opportunities and, based on a research survey, evaluates their conditions and implementation process. From the methodological point of view, a qualitative approach and design of a case study are employed. The thesis also points out the relation of street-level bureaucrats to applicants/beneficiaries and explains the reasons why eligible applicants do not request support through simplified projects. In order to accomplish the set research goals and questions, in-depth interviews were conducted with primary school principals, administrators of the considered operational programmes, a representative of the municipal district, and an expert on subsidies for schools. Within the last part of the thesis, recommendations for the creators of relevant calls for their possible modification and recommendations for other principals of primary schools are proposed in order to facilitate the implementation of simplified projects. From the theoretical perspective, the diploma thesis is based on four theories that frame...

Purpose: The purpose with this work has been to investigate and map selected fireprotection methods in a number of projects. The possibilities and limitations with exposedCLT have been investigated. Method: The method consists of a literature study, interviewstudy, construction site visit and survey. The literature study has been carried out with theaim of presenting relevant facts to the subject and creating a basis for the interview study.The interviews were conducted with fire consultants for the work´s investigated projects.Two of the projects also included construction site visit, of which one of the projects belongsto the partner of this work, Peab. During the visits of the construction sites a tour of thebuilding were carried out and shown where the exposed CLT was placed. The results from theinterviews and construction sites visits are the basis for the survey. Results: The resultsshow that analytical dimension of the fire protection is required when constructing multistory residence with internally exposed CLT. Limitations with exposed CLT are due, amongother things, to the fact that untreated wood does not fulfils the requirements set in BBR forthe surface layer. Delamination contributes to increased fire load as the underlaying slats areexposed to fire. The current study contains two projects carried out with exposed CLT,Notuddsparken and ETC apartment buildings. The projects have dimensioned each withanalytical dimension but with different fire protection methods. Notuddsparken has beenconstructed with automatic sprinkler systems and the ETC apartment buildings have beenconstructed with fire protection impregnation of the exposed CLT. Conclusions:Conclusions established in the work shows that when using exposed CLT analyticaldimension of the fire protection is required. Most of the fire consultants in this work haveexpressed that they do not feel comfortable with dimensioning fire protection for buildingswith exposed CLT, based on the current state of knowledge.

The subject of the submitted work is the experimental and theoretical investigation of composite slabs. The work also deals with creation of numerical models of composite slabs. The design of a new type of steel sheeting for composite slab according to nowadays standards requires full scale laboratory bending tests. An alternative to the bending tests are the small scale shear tests. The small scale shear tests as well as corresponding design methods have already been investigated by many researchers. Therefore several test arrangements and corresponding design methods can be found in literature but none of them is included in standards yet. The submitted thesis describes three of the alternative design methods: Slip- Block Test, Simplified Method and Built-up Bars. The test arrangement is proposed to be usable in all these methods. The small scale shear test have been performed in laboratory in several modifications. The results were used to calculate the bending resistance of the slab by the alternative design methods. The calculated bending resistances were mutually compared, compared with the performed bending tests resistances and the resistances by the methods described in Eurocode: m-k method and partial connection method. A sensitivity studies of the input parameters in alternative design methods are presented as well. The optimal design method for use in practice was searched and recommended based on the performed studies, accuracy and laboriousness of the methods. The shear tests were used also to measure longitudinal shear resistance of the additional shear anchors. The alternative design methods were used to predict bending resistance of the slab using these anchors and the results were compared. The numerical simulation of the composite action of the slab by the finite element methods is modelled in Atena software. The models serves to perform parametrical studies and to better understand of the behaviour of the slab in partial composite action.

[pt] O objetivo deste trabalho é investigar como os alunos do Ensino Médio da rede pública estadual de ensino do Rio de Janeiro se comportam com a aplicação da Teoria dos Jogos como elemento motivador no ensino da Matemática, uma vez que apresentam, com grande frequência, dificuldades nesta disciplina. Para atingir o objetivo proposto elaboramos uma sequência didática que consistia na realização dos jogos Barganha com Ultimato e Dilema do Prisioneiro em sala de aula, sem qualquer explicação prévia sobre os conceitos básicos da Teoria dos Jogos. Nesta sequência didática, após a realização de cada jogo explicamos os resultados previstos pela teoria, introduzindo os conceitos de matriz de ganhos, estratégia dominante e equilíbrio de Nash, e explicamos o funcionamento do jogo Pôquer Simplificado com seus resultados teóricos. Ao término da aplicação da sequência didática, realizamos um teste de auto-avaliação simples, para que pudéssemos verificar o nível de aprendizado dos alunos envolvidos. Por fim, comparamos os resultados obtidos pelos pares de alunos que participaram do jogo Barganha com Ultimato (realizado quando ainda não possuíam qualquer experiência em Teoria dos Jogos) com aqueles obtidos por Bianchi, Carter e Irons e Castro e Ribeiro. / [en] The objective of this work is to investigate the effect of game theory as a motivator for mathematics education on those second year high school students in the state public schools of Rio de Janeiro who have already shown frequent difficulties with the discipline. In order to achieve the proposed goal, we develop a didactic sequence involving the application in the classroom of the games the Ultimatum Game and the Prisoner s Dilema without any prior introduction to the basic concepts of game theory. After the completion of each game, we explain the results predicted by the theory, introducing the concepts of the payoff matrix, the dominant strategy and the Nash Equilibrium. In addition, we explain the operation of the game of Simplified Poker along which its theoretical results. Upon completion of the application of this didactic sequence, we apply a simple self-evaluation test in order to verify the academic level of the students involved. Finally, we compare the results obtained by the pairs of students who participated in the game the Ultimatum Game (performed when the students still had no experience of Game Theory) with the results obtained by Bianchi, Carter e Irons and Castro e Ribeiro.

In recent decades, various software systems have gradually become the basis of our society. Programmers search existing code snippets from time to time in their daily life. It would be beneficial and meaningful to have better solutions for the task of semantic code search, which is to find the most semantically relevant code snippets for a given query. Our approach is to introduce tree representations by multi-modal learning. The core idea is to enrich semantic information for code snippets by preparing data of different modalities, and meanwhile ignore syntactic information. We design one novel tree structure named Simplified Semantic Tree and then extract RootPath representations from that. We utilize RootPath representation to complement the conventional sequential representation, namely the token sequence of the code snippet. Our multi-modal model receives code-query pair as input and computes similarity score as output, following the pseudo-siamese architecture. For each pair, besides the ready-made code sequence and query sequence, we extra one extra tree sequence from Simplified Semantic Tree. There are three encoders in our model, and they respectively encode these three sequences as vectors of the same length. Then we combine the code vector with the tree vector for one joint vector, which is still of the same length, as the multi-modal representation for the code snippet. We introduce triplet loss to ensure vectors of code and query in the same pair be close at the shared vector space. We conduct experiments in one large-scale multi-language corpus, with comparisons of strong baseline models by specified performance metrics. Among baseline models, the simplest Neural Bag-of-Words model is with the most satisfying performance. It indicates that syntactic information is likely to distract complex models from critical semantic information. Results show that our multi-modal representation approach performs better because it surpasses baseline models by far in most cases. The key to our multi-modal model is that it is totally about semantic information, and it learns from data of multiple modalities. / Under de senaste decennierna har olika programvarusystem gradvis blivit basen i vårt samhälle. Programmerare söker i befintliga kodavsnitt från tid till annan i deras dagliga liv. Det skulle vara fördelaktigt och meningsfullt att ha bättre lösningar för uppgiften att semantisk kodsökning, vilket är att hitta de mest semantiskt relevanta kodavsnitten för en given fråga. Vår metod är att introducera trädrepresentationer genom multimodal inlärning. Grundidén är att berika semantisk information för kodavsnitt genom att förbereda data med olika modaliteter och samtidigt ignorera syntaktisk information. Vi designar en ny trädstruktur med namnet Simplified Semantic Tree och extraherar sedan RootPath-representationer från det. Vi använder RootPath-representation för att komplettera den konventionella sekvensrepresentationen, nämligen kodsekvensens symbolsekvens. Vår multimodala modell får kodfrågeställningar som inmatning och beräknar likhetspoäng som utgång efter den pseudo-siamesiska arkitekturen. För varje par, förutom den färdiga kodsekvensen och frågesekvensen, extrager vi en extra trädsekvens från Simplified Semantic Tree. Det finns tre kodare i vår modell, och de kodar respektive tre sekvenser som vektorer av samma längd. Sedan kombinerar vi kodvektorn med trädvektorn för en gemensam vektor, som fortfarande är av samma längd som den multimodala representationen för kodavsnittet. Vi introducerar tripletförlust för att säkerställa att vektorer av kod och fråga i samma par är nära det delade vektorn. Vi genomför experiment i ett storskaligt flerspråkigt korpus, med jämförelser av starka baslinjemodeller med specificerade prestandametriker. Bland baslinjemodellerna är den enklaste Neural Bag-of-Words-modellen med den mest tillfredsställande prestanda. Det indikerar att syntaktisk information sannolikt kommer att distrahera komplexa modeller från kritisk semantisk information. Resultaten visar att vår multimodala representationsmetod fungerar bättre eftersom den överträffar basmodellerna i de flesta fall. Nyckeln till vår multimodala modell är att den helt handlar om semantisk information, och den lär sig av data om flera modaliteter.

In the field of structural dynamics, a broader knowledge about relevant phenomena that affect the dynamic behavior of railway bridges is vital for structural engineers and design code administrators. The knowledge might benefit in an increased understanding of e.g. the resonance phenomena, and in improvements of the existing design codes. A phenomenon that has received more attention in recent times is the so called soil-structure interaction (SSI), as it may significantly contribute to the stiffness and damping of a structural system. Previous investigations have suggested that the influence of SSI might be crucial for short and relatively stiff structures such as portal frame bridges. Yet, this effect is usually neglected due to the lack of simple models and guidelines. Dynamic analyses have been performed on a short-span closed portal frame railway bridge, situated on the Bothnia Line, where the effect of the surrounding and underlying soil and the ballasted track, has been investigated. This has been accomplished through the adoption of multiple boundary conditions to consider different forms of soil-structure interactions. The vertical bridge response has been studied by numerical three-dimensional models, both with full FE-models and simplified models appropriate for practical design purposes. More specifically the natural frequencies and damping ratios have been scrutinized. Theoretically, it has been identified that the contribution of the soil on the global damping is largely influential, as it has been indicated that the damping ratio of the fundamental bending mode is seven times greater than the, in this case, significantly conservative recommended design value. Furthermore, SSI has shown to increase the natural frequencies which consequently shifts the critical resonant speed, allowing for higher speeds. The bridge response is predominantly affected by the backfill soil, yet the modal damping contribution is equally substantial from the backfill and the subsoil. Moreover, it has been established that the proposed simplified model is promising and in good agreement with the full model. It has also been resolved that train passages on the surrounding soil play an important role on the dynamic bridge response. Unfortunately, the simplified model has proven to be incapable of considering these train loads, implying that further development is needed to attain an adequate model that may be implemented for portal frame bridges of short span. Applying only elastic constraints on the vertical degree of freedom at the foundation is a simplified modeling approach that fails to capture the soil behavior in an accurate manner, and is therefore not recommended for future research projects. While on the subject of future investigations, the effect of SSI should be studied on other bridges to externally validate the obtained results. / Inom strukturdynamik är det essentiellt att erhålla en bredare kunskap om relevanta fenomen som kan påverka det dynamiska beteendet av järnvägsbroar. Detta gäller för både yrkesverksamma ingenjörer och administratörer av normer och standarder för att få en ökad förståelse av exempelvis resonansfenomen samt för revidering och förbättring av befintliga normer. Ett fenomen som på senare tid har fått mer uppmärksamhet är den så kallade jord-struktur interaktionen eftersom den kan ha en signifikant inverkan på styvheten och dämpningen av ett system. Tidigare undersökningar har tytt på att effekten av jord-struktur interaktionen kan vara avgörande för korta och relativt styva broar som exempelvis plattrambroar. På grund av bristen på enkla modeller och riktlinjer är denna effekt ofta försummad. Dynamiska analyser har utförts på en kort sluten plattrambro belägen på Botniabanan, där påverkan av motfyllningen, underliggande jorden och det ballasterade spåret har utretts. Detta har åstadkommits genom att beakta olika randvillkor för att ta hänsyn till diverse former av jord-struktur interaktioner. Den vertikala responsen i bron har studerats genom tredimensionella numeriska modeller både med detaljerade FE-modeller och med praktiskt lämpade förenklade modeller, där i synnerhet egenfrekvensen och dämpningskvoten har analyserats. Bidraget från jorden har påvisat sig ha en avsevärd inverkan på den globala dämpningen då det framgick att dämpningskvoten för den fundamentala böjmoden är sju gånger större än det, i denna fallstudie, betydligt konservativa rekommenderade dimensioneringsvärdet. Dessutom har jord-struktur interaktionen lett till ökade egenfrekvenser som följaktligen skiftat den kritiska resonanshastigheten vilket tillåter högre hastigheter. Motfyllningen har haft en avsevärd effekt på responsen av bron, medan bidraget till ökningen i modala dämpningen har fördelats lika mellan motfyllningen och underliggande jorden. Vidare är den föreslagna förenklade modellen lovande och i god överenstämmelse med den detaljerade modellen. Det har även konstaterats att tågpassager på motfyllningen spelar en viktig roll för den dynamiska responsen. Dessvärre har den förenklade modellen misslyckats med att ta hänsyn till dessa tåglaster, vilket indikerar att en vidareutveckling krävs för en implementerbar adekvat modell för plattrambroar av korta spännvidder. Ett förenklat modelleringsalternativ är applicering av enbart elastiska randvillkor i den vertikala frihetsgraden av bottenplattan. Detta alternativ har visat sig vara otillräckligt för att efterlikna den underliggande jordens beteende och undanbedes för framtida studier. På tal om framtida projekt bör jord-struktur interaktionen utredas på andra broar för att externt validera resultaten.

Avdelningen Aviation på Eltel Networks Infranet AB arbetar ständigt för att erbjuda kostnadseffektiva tjänster för flygtrafiken för att säkerställa hög luftsäkerhet. Eltel Networks verksamhet är helt kundorderstyrt. Verksamhetslayouten är statisk och anpassas inte utefter kundernas behov. Eltel Networks vill få större kontroll på materialflödet och skapa en mer flexibel verksamhet. Inför ett layoutplaneringsprojekt kan metoden systematisk lokalplanläggning användas på ett systematiskt tillvägagångssätt. Metoden används av organisationer för att designa eller omdesigna en anläggning. Det finns även en förenklad version av systematisk lokalplanläggning. Syftet med studien var att jämföra två layoutmetoder samt ge förslag på ny verksamhetslayout utifrån jämförelsen. En jämförelsestudie genomfördes av de två layoutmetoderna med utgångspunkt vilken metod som passar bäst för mindre materialflöde och minde lokalyta. Förslag på en ny layout ska ges med hänsyn till att hitta en mer flexibel verksamhet. Utifrån jämförelsen framkom det att metoden förenklad systematisk lokalplanläggning är bäst lämpad att genomföras för en layout med mindre materialflöde och mindre lokalyta. Förslag till en mer flexibel verksamhetslayout har presenteras utifrån metoden förenklad systematisk lokalplanläggning. / The department Aviation at Eltel Networks Infranet AB is constantly working to offer cost effective air traffic services to ensure high air safety. Eltel Networks business is completely customized. The business layout is static and does not match customer needs. Eltel Networks want to gain more control over the material flow and create a more flexible business. Facing a layout planning project, the method systematic layout planning can be used in a systematic approach. The method is used by organizations to design or redesign a facility. There is also a simplified version of systematic layout planning. The purpose of the study was to compare two layout methods as well as propose a new business layout based on the comparison. A comparison study was carried out by the two layout methods based on which method best suits less material flow and less space. Proposals for a new layout should be given with regard to finding a more flexible business. Based on the comparison, it was found that the simplified systematic layout planning method is best suited for a layout with less material flow and less space. Proposals for a more flexible business layout have been presented based on the simplified systematic layout planning method.

Актуальность темы магистерской диссертации является важность и обязательность конвергенции международных стандартов бухгалтерского учета. Целью исследования является исследование важности МСФО и их огромную роль в развитии торговых отношении Китая и России. Задачи исследования определяются целью являются исследование важности МСФО; исследование ситуации международной конвергенции между китайскими и российскими стандартами бухгалтерского учета; исследование финансового положения группы Али-баба по МСФО и исследование МСФО для российских Startup-компаний. Научная новизна включает в себя 4 пункта: через причины появления, исторический фон, процесс развития МСФО исследована их важность и проанализирована их перспектива; проанализировано положение международной конвергенции бухгалтерского учета соответственно из трех аспектов международного уровня, Китая и России; исследованы данные известной китайской компании электронной коммерции Али-баба по МСФО, составлены выводы и даны предложения по операционным результатам и перспективам деятельности Али-баба, распространения ее опыта на другие корпорации и фирмы Китая и России; российские малые инновационные предприятия могут применять упрощенную финансовую отчетность, в соответствии с МСФО. Практическая значимость состоит в том, что результаты проведенного исследования могут быть использованы крупным и малым бизнесом для повышения конкурентоспособности и получения инвестиций для дальнейшего успешного развития. / The relevance of the topic of the master's thesis is the importance and mandatory convergence of international accounting standards. The purpose of the study is to study the importance of IFRS and their huge role in the development of trade relations between China and Russia. The objectives of the study are determined by the purpose are the study of the importance of IFRS; study of the situation of international convergence between Chinese and Russian accounting standards; study of the financial position of the Ali Baba group under IFRS and the study of IFRS for Russian Startup companies. The scientific novelty includes 4 points: through the reasons for their appearance, the historical background, the process of development of IFRS, their importance was investigated and their perspective was analyzed; analyzed the position of international convergence of accounting, respectively, of the three aspects of the international level, China and Russia; The data of the well-known Chinese e-commerce company Ali Baba in accordance with IFRS were investigated, conclusions were drawn up and proposals were made on the operational results and prospects of Ali Baba’s activities, spreading her experience to other corporations and firms from China and Russia Russian small innovative enterprises may apply simplified financial statements in accordance with IFRS. The practical significance lies in the fact that the results of the study can be used by large and small businesses to increase competitiveness and obtain investments for further successful development.

Малый бизнес играет существенную роль в развитии и формировании стабильной рыночной структуры государства, а также участвует в развитии экономического сектора. Развитие производства малого и среднего предпринимательства создает благоприятные условия для оздоровления экономики. Оптимизация налогообложения является важным фактором, который повышает эффективность деятельности предприятия, особенно для малых предприятий, поскольку уплата значительных сумм налогов снижают возможность малых предприятий на рынке конкурировать с крупными предприятиями. Упрощенная система налогообложения для субъектов малого предпринимательства значительно упрощает работу налогоплательщиков, одновременно уменьшая налоговое бремя, что способствует развитию среднего и малого бизнеса, уровень развития которого определяет уровень развития экономики страны в целом. На основе систематизации организационно-методических подходов к учету на малых предприятиях в зависимости от применяемого налогового режима сформирована упрощенная методика анализа хозяйственной деятельности для субъектов малого бизнеса. Разработаны направления развития информационного обеспечения анализа хозяйственной деятельности на малых предприятиях позволяющие учитывать условия функционирования предприятий малого бизнеса РФ. / Small business plays a significant role in the development and formation of a stable market structure of the state, as well as participates in the development of the economic sector. The development of small and medium-sized enterprises creates favorable conditions for economic recovery. Tax optimization is an important factor that improves the efficiency of the enterprise, especially for small businesses, because the payment of large amounts of taxes reduce the ability of small businesses to compete with large enterprises in the market. The simplified tax system for small businesses greatly simplifies the work of taxpayers, while reducing the tax burden, which contributes to the development of small and medium businesses, the level of development of which determines the level of development of the economy as a whole. On the basis of systematization of organizational and methodological approaches to accounting in small enterprises, depending on the tax regime, a simplified method of analysis of economic activity for small businesses is formed. Directions of development of information support of the analysis of economic activity at small enterprises allowing to consider conditions of functioning of the enterprises of small business of the Russian Federation are developed.