The concept of control is an important determinant of consolidated financial statements. Group of economically related entities and its consolidated financial statements are identified by control concept. Conception of control lies in the model of determination of entities controlled. The evolution of control concept points out, that some entities have not always been integrated in the group or have not been considered controlled. Information value of consolidated financial statements resulting from the control concept is directly influenced by this non-integration represented e.g. by off-balance sheet accounting and Special Purpose Entities. Thesis examines and analyzes present and previous models of control concept of U.S. GAAP, IAS/IFRS and its converged principles.

This thesis focuses on the study of graphene application in electronics and technology of preparation. In addition to the basic properties of graphene, the theoretical part of the work also describes the methods of its preparation, transmission, characterization and possibilities of application in electronics. The experimental part is divided into three chapters. The first chapter deals with the production of graphene by deposition from the gaseous phase, its transmission and application in the field of solar cells. The Poly(methyl methacrylate) polymer was first used for transfer of graphene, which was later replaced by Rosin due to less contamination of graphene at the end of the transmission process. The second chapter deals with the preparation of quantum dots by exfoliation in the liquid phase from graphite and its application in voltammetry. Voltammetry was utilized in this work to detect hydrogen peroxide using a gold electrode modified by quantum dots from graphene and other dichalcogens (MoS2, MoSe2, WS2, WSe2). In the last chapter, the influence of the substrate and the deposition conditions of graphene is studied by means of a plasma-reinforced phase-out of gas to growth, while the prepared graphene was characterized by imaging and spectroscopic methods. The entire experimental growth of graphene was managed and evaluated using a planned experiment.

Pesticides and their excessive use lead to environmental pollution. Violation of the guidelines for their use disposal of empty containers could lead to contamination of water, soil and poisoning of animals and beneficial insects. Honey bee is useful creature on our planet. Good farming depends entirely on the pollination, but whole vegetal kingdom couldn’t exist it form known and used by mankind. Therefore, rules that protect these useful creatures against inadequate use of pesticides have been developed. This study focuses on the evaluation of the possibility to use bee products as bioindicators of the state of environment. Five active substances which are components of pesticides used in the treatment of agricultural field around Tasovice village were analysed in the pollen and honey. For sample preparation QuEChERS and SPE methods were used, gas chromatography with to mass spectrometric detection was employed as final analytical technique.

Les matériaux actuellement utilisés comme capteurs passifs de polluants atmosphériques, la mousse de polyuréthane et la résine XAD®-2, ne sont optimisés ni pour l'adsorption de composés polaires ni pour le captage de particules. Pour remédier à ces limitations, la mousse de carbure de silicium (SiC) est proposée comme alternative. Plusieurs campagnes de mesures ont été mises en place pour comparer SiC et XAD®-2. Les composés recherchés étaient des HAP, des PCB et des pesticides.Une méthode d'analyse combinant ASE, SPE et SPME a été développée et optimisée pour ces polluants. Celle-ci permet d'atteindre de faibles limites de détection et quantification pour les composés recherchés.Les campagnes réalisées montrent que la mousse de SiC est toujours plus efficace que la résine XAD®-2 pour le piégeage de composés particulaires et polaires. De plus, la SiC peut être greffée avec du carbone ou des nanotubes de carbone pour augmenter sa surface spécifique, ce qui la rend également plus performante pour l'adsorption de composés volatils. Les débits d'échantillonnage moyens de la mousse ont été calculés et sont comparable aux valeurs rapportées dans la littérature pour la résine XAD®-2. / Materials currently used as passive samplers for atmospheric pollutants, polyurethane foam and XAD®-2 resin, are not suited ta trapping polar compounds nor particles. Ta overcome these limitations, silicon carbide (SiC) foam is presented as an alternative. Several sampling campaigns monitoring PAH, PCB and pesticides were done ta compare SiC and XAD®-2. An analytical method coupling ASE, SPE and SPME was developed and optimised for these pollutants. lt allowed low limits of detection and quantification ta be reached for all compounds of interest.Sampling campaigns showed that SiC foam is consistently more efficient than XAD®-2 resin at trapping particulate and polar compounds. Moreover, SiC foam can be grafted with carbon or carbon nanotubes ta increase its specific surface area, which also makes it better at adsorbing volatile compounds. Average sampling rates were calculated for SiC foam and they are comparable ta the values reported in the literature for XAD®-2 resin.

Den presenterade studien hade som syfte att utveckla en extraktions-, provpreparerings- och analysmetod för jorden, i vilken gräset Cyperus rotundus växer, i ett försök att identifiera möjliga äggläggningsattraherande ämnen för myggan Anopheles gambiae. Högupplösande vätskekromatografi med hydrofob stationär fas (RP-HPLC, en.) med Masspektrometri med Elektrosprejjonisering (ESI-MS, en.) användes för separation och detektion av de extraherade proverna. Ett flertal extraktionssatser gjordes, där parametrar och tekniker ändrades under utvecklingen av arbetet. Ultraljudsassisterad extraktion (UAE) av jord i en 50:50 (v/v) blandning av metanol och vatten visades vara mest effektiv av de undersökta metoderna. Upprening av jordextraktioner med fastfasextraktion (SPE, en.) visades ha en positiv inverkan på signalintensiteten i kromatogrammen såväl som att reducera intensiteten av de systemtoppar som eluerar vid dödtiden. Detta indikerar att de poläraste ämnena har renats bort. En jämförelse gjordes mellan en extraktion av jord som legat i blöt i fem dagar och jord som extraherats utan att blötläggas. En skillnad kunde ses och visades genom att jämföra kromatogram och masspektra från de två proverna. Tandem-MS-experiment gjordes för ett flertal prekursorjoner med avsikt att identifiera ämnena genom jämförelse med databaserna Human Metabolome Database (HMDB), Metlin och Massbank, men inga överrensstämmande jämförelser kunde göras. Tandem-MS-resultaten användes även för att jämföra efter varandra följande kromatografiska toppar med liknande MS1-spektrum. En identifieringsmetod bör utvecklas innan metoden som presenterats i detta arbete valideras och vidareutvecklas. / The present study aimed to develop an extraction, sample preparation and analysis method for the rhizosphere soil of the grass Cyperus rotundus in an attempt to identify possible oviposition attractants of the Anopheles gambiae mosquito. Reversed Phase High Performance Liquid Chromatography (RP-HPLC) coupled online with Electrospray Ionization Mass spectrometry (ESI-MS) was used for the separation and detection of the extracted samples. Multiple extraction batches were done, altering parameters and techniques along the way. Ultrasound-Assisted Extraction (UAE) of the soil with a 50:50 (v/v) mixture of methanol and water was determined to be the most effective of the attempted methods. Purifying soil extracts with Solid Phase Extraction (SPE) showed to have an impact on the signal intensities in the chromatogram as well as reducing the intensity of system peaks eluting at the dead-time. This indicates that more polar compounds were removed during the SPE purification. A comparison was done between an extraction of soil soaked in water for five days and soil extracted without prior wetting. A difference could be seen and was shown by comparing chromatograms and mass spectra from the two samples. Tandem MS experiments were done for multiple precursor ions in order to identify the compounds by comparison in databases Human Metabolome Database (HMDB), Metlin and Massbank, but no matches in the databases were found. The tandem MS results were also used for comparison of consecutive chromatographic peaks with similar MS1-spectra. An identification method should be developed before the method presented in this work is validated and optimized further.

Detta arbete utfördes med syfte att undersöka läkemedelsrester, PFAS-ämnen, pH-värde och hårdhet i Stockholms dricksvatten samt undersöka reningsprocessen vid Norsborgs vattenverk. För att uppfylla syftet inleddes arbetet med en litteraturstudie där information om läkemedelsrester, PFAS-ämnen, pH, hårdhet och reningsprocessen vid Norsborgs vattenverk samt information om olika kromatografiska metoder insamlades. Inga resultat erhölls för PFAS-ämnen då databaser för masspektrometri saknades på Kungliga Tekniska Högskolan. På grund av COVID-19 blev arbetet mycket begränsat eftersom analyserna för läkemedelsrester inte kunde slutföras. Detta ledde till att egna resultat för läkemedelsrester uteblev. Det fanns däremot tidigare studier inom ämnet som kunde användas för att driva en diskussion. Enligt tidigare studier är halter av läkemedelsrester i Mälaren är alldeles för låga för att påverka människor, men påverkar djurlivet i Mälarens vatten. Dock ökar läkemedelshalterna i Mälaren, vilket kan leda till problem i framtiden. Resultat erhölls för pH och hårdhet, och dessa värden var mycket bra för dricksvatten. pH kan däremot komma att bli ett problem i framtiden då ökad övergödning leder till ökad säsongsvariation av pH-värdet i Mälaren. Detta medför att vattenverken blir viktiga för att säkerställa kvaliteten på Stockholms kommunala dricksvatten. Reningen av Stockholms dricksvatten sker i två vattenverk, Lovö och Norsborgs vattenverk. I den här rapporten undersöktes Norsborgs vattenverk. Mälarens vatten är mycket rent, men vattenverken säkerställer dricksvattnets höga kvalitet. Detta kan bli viktigare med ökade säsongsvariationer av pH, men även ökade läkemedelsrester. / This thesis was made with the goal to examine pharmaceuticals, PFAS-substances, pH and hardness of the drinking water in Stockholm as well as examine the purification process of Norsborg’s water treatment work. To fulfil the goal, the project started with a literature study where information about pharmaceuticals, PFAS-substances, pH, hardness and the purification process of Norsborg’s water treatment work were gathered. Information about chromatography methods were also collected. No results for PFAS-substances was collected as no databases for mass spectrometry was available at the Royal Institute of Technology. Because of COVID-19 the project was limited since the analyses for pharmaceuticals could not be completed. This led to no results for the concentration of pharmaceuticals. Previous studies on the subject could be used as material for discussion. According to previous studies, the concentration of pharmaceuticals in Mälaren are way too low to affect humans, but will have an effect on other creatures living in Mälaren. The concentration of pharmaceuticals in Mälaren are increasing, which will lead to future problems. Results for pH and hardness were collected, and the values of these were very good for drinking water. Though, pH can be a problem in the future as increasing eutrophication leads to increasing seasonal variety of pH. This means that the water treatment works become very important to make sure that the quality of the drinking water in Stockholm is good. The purification of Stockholm’s drinking water is being done in Stockholm’s two water treatment works of Lovö and Norsborg. In this report the water treatment work of Norsborg was investigated. The water of Mälaren is very clean, but the water treatment works ensure the high quality of Stockholm’s drinking water. This will be more important in the future with increasing seasonal variety of pH, and increasing concentration of pharmaceuticals in Mälaren.

La consommation des composés pharmaceutiques est en constante croissance à travers le monde et leur utilisation peut entraîner une accumulation dans l’environnement d’où leur désignation à titre de contaminants émergents. De nombreux groupes de recherche se penchent donc sur les questions de leurs effets sur des organismes vivants, sur la santé de certains écosystèmes ou encore sur l’efficacité de différents types de traitement des eaux usées. Or, peu de données sont disponibles quant aux concentrations présentes dans différentes matrices telles que les eaux usées ou l’eau de surface dans lesquelles elles sont déversées ou encore l’impact que peuvent avoir les hôpitaux sur l’occurrence des composés pharmaceutiques. La recherche dans ce domaine peut s’avérer un outil clé dans l’établissement de normes et de limites pour différents contaminants puisque celles-ci sont encore marginales dans la plupart des pays du monde, surtout au niveau des médicaments. Dans le cadre de cette thèse, différentes méthodes analytiques ont été développées pour faire l’analyse de classes ciblées de médicaments par chromatographie liquide couplée à la spectrométrie de masse afin de quantifier ceux-ci dans diverses matrices environnementales. Un des objectifs du présent ouvrage est donc de détailler les travaux de développement et de validation de méthodes analytiques robustes. Une première méthode d’extraction en phase solide en ligne avec la chromatographie liquide ultra-haute performance couplée à la spectrométrie de masse en tandem (SPE en ligne UPLC-MS/MS) a été développée afin de faire l’analyse de huit différentes classes de composés pharmaceutiques susceptibles d’être retrouvés dans les eaux usées. Afin de déterminer la distribution et l’adsorption des composés ciblés sur la phase solide de différentes matrices, une méthode d’extraction et de purification a également été optimisée de telle sorte que les extraits de matière particulaire et de sédiments soient compatibles avec cette méthode analytique. Ces méthodes ont été appliquées sur de nombreuses eaux usées d’hôpitaux et d’usine de traitement des eaux au Québec (Canada). Les produits de chimiothérapies présentent un défi analytique supplémentaire puisqu’ils sont polaires comparativement à la plupart des autres classes de composés pharmaceutiques. Il y a donc peu d’études sur la présence et le comportement de ces contaminants bien que ceux-ci présentent un risque écotoxicologique potentiellement important. Un deuxième objectif de cette thèse a donc été de comparer différentes alternatives pour la préconcentration et la séparation chromatographique, notamment la chromatographie à interaction hydrophile (HILIC). Celle-ci a mené à la validation de deux méthodes analytiques dont la sensibilité est de l’ordre des ng/L pour ces composés dans des eaux usées brutes. Ces méthodes de SPE en ligne UPLC-MS/MS ont été appliquées à de nombreux échantillons d’effluents d’hôpitaux ainsi qu’à des usines de traitement des eaux usées au Québec (Canada). D’autre part, la méthode SPE en ligne UPLC-MS/MS pour l’analyse des multiples classes de composés pharmaceutiques a été validée pour l’eau de surface enfin d’atteindre un dernier objectif de cet ouvrage qui consiste à évaluer différentes sources de contamination de cette matrice à proximité de zones densément peuplées. Durant de larges campagnes d’échantillonnage sur le fleuve Saint-Laurent, échelonnées sur une période de cinq ans et ayant couvert une zone géographique de près de 700 km entre le Lac Ontario et l’estuaire, plus de 400 échantillons ont été prélevés et analysés. Parmi ceux-ci figurent des échantillons provenant de 56 rivières tributaires au fleuve prélevés afin de déterminer l’impact de celles-ci en termes de pollution en composés pharmaceutiques et de les comparer avec des points de rejet d’eau usée de villes telles que Montréal ou Québec. Enfin, ces mêmes méthodes ont été appliquées lors de projets en collaboration avec des chercheurs se penchant sur les effets écotoxicologiques des composés pharmaceutiques sur des organismes aquatiques dans des matrices d’eau de surface ainsi que pour de développement de technologies alternatives pour le traitement des eaux usées. / A constant increase in pharmaceutical compounds worldwide can accentuate problems related to these pollutants of emerging concern in environmental matrices. Therefore, many researchers are studying their effects on living organisms, the health of impacted ecosystems, and the efficiency of different types of wastewater treatment systems. However, there is a lack of available data on the occurrence and concentrations of pharmaceuticals in different matrices, such as wastewaters or receiving surface waters, and the relative importance of hospital effluents on the load of these contaminants. Research in this field can be a key tool on different drugs since only a few countries have implemented norms and guidance, especially for medications. As part of this thesis, different analytical methods have been developed for the analysis of selected drugs, and liquid chromatography coupled with mass spectrometry was used to quantify multi-class pharmaceuticals occurring in various environmental matrices. One objective of this manuscript is to develop and validate robust analytical methods. A first extraction method on-line with liquid chromatography coupled to tandem mass spectrometry (on-line SPE UPLC-MS/MS) was developed to analyze eight different pharmaceutical classes susceptible to be found in wastewaters. With the aim of evaluating the partitioning and adsorption of target compounds onto a solid phase, an extraction and purification method was optimized to ensure that particulate matter and sediment extracts were compatible with the analytical method. These optimized methods were then applied to several hospital effluents and wastewater treatment plants samples in the province of Quebec (Canada). Chemotherapy agents present an additional analytical challenge since these drugs are relatively polar compared with most of other pharmaceutical classes. This explains the low number of publications relating to their occurrence and behaviour even though they present a high ecotoxicological hazard. A second objective of this thesis was to compare different potential alternatives for enrichment and chromatographic separation of these pollutants, notably the use of hydrophilic interaction chromatography (HILIC). This work led to the validation of two analytical methods for which the sensitivity reached ng/L levels for these compounds in raw sewage. These methods were successfully applied to samples from numerous hospital effluents and wastewater treatment plants from the province of Quebec (Canada). Also, a multi-class pharmaceutical method was validated for surface water in order to achieve the last objective of this thesis which consisted in the determination of the different contamination sources of this matrix near densely populated areas. During major sampling campaigns on the Saint-Lawrence River, spanning over five years and covering a geographical area of approx. 700 km between Lake Ontario and the estuary, a total of more than 400 samples were collected and analyzed. Among those, 56 different rivers tributary to the Saint-Lawrence were sampled to establish the impact they may have on pharmaceutical pollution. Data were compared with wastewater rejection points from cities, such as Montreal and Quebec. Finally, these methods were applied in the context of collaboration projects with researchers focusing on measuring ecotoxicological effects of pharmaceutical compounds on living organisms in surface water matrices and on the development of alternative wastewater treatment technologies.

<p>Skandalen som omvärvde Enron skakade affärsvärlden då det var den största skandal som dittills inträffat. De brott Enrons ledning stod anklagade för var många och av varierande art. De undersökningar som redan har genomförts har till stor del fokuserat på organisationen och ledarskapet. För att ge en annorlunda vinkel fokuserar denna uppsats istället på redovisningen och några av de misstag som begicks av Enrons ledning. Det är även därför som händelserna granskas ur ett revisorsperspektiv. Målgruppen är revisionsintresserade samt de som är intresserade av ekonomisk historia. De data som har använts i arbetet är sekundärdata som blev åtkomlig genom databaser och relevanta sökord. Enron använde sig av enheter som de skapat för speciella ändamål (SPE-enheter) för att kringgå gällande regler samt för att dölja förluster. Detta skedde bland annat i fallet med Talon, då de kringgick reglerna gällande redovisning av förluster genom att ta upp nya inkomster och på så sätt upprätthålla det egna aktievärdet. Tillgångarna i de SPE-enheter Enron skapade bestod till största del av aktier i Enron vilket gjorde enheterna beroende av att Enrons aktievärde upprätthölls. Enligt de regler som var aktuella innan konkursen skulle SPE-enheter konsolideras med grundarens balans- och resultaträkning då vissa kriterier inte uppfylldes. Detta var en regel som Enron konsekvent bröt mot genom att fortlöpande bilda nya enheter för att bibehålla det egna aktievärdet samt för att dölja att kraven kring konsolidering inte uppnåddes. Mark-to-market var en process som Enron utnyttjade frekvent när det gällde värdering av långtidskontrakt inom energihandeln. Processen går ut på att uppskatta kommande marknadsvärden för att kunna beräkna kommande inkomster. Enron var emellertid alltför optimistiska i sina uppskattningar vilket ledde till att vinsterna som redovisats var betydligt högre än de verkliga. För att dölja detta använde sig företaget av vinstförvaltning, vilket innebär att de flyttade inkomster för att upprätthålla en jämn vinstnivå genom åren. Något som blev till ett stort problem då avtalet med videojätten Blockbuster avbröts utan att några vinster verkligen inkommit. Enrons redovisningsbrott är till största delen fria tolkningar av reglerna eller det faktum att de lyckats kringgå dem helt. Enbart i fallen med SPE-enheterna kan brott påvisas.</p> / <p>The Enron scandal was the biggest scandal that had existed (at the time it occurred) and it chocked the entire business world. The crimes that Enron’s management were charged with were many and of different species. Previous investigations concentrate on leadership and organization. To give a different visual angle, this essay focuses on the accounting issues and some of the mistakes that the management in Enron made. Furthermore, the events in the case of Enron are seen from an auditor’s perspective. Our goal is to reach audit and other economic history interested parties. The data that were used is secondary data that became available through carefully selected search words. Enron used entities created for special purposes (SPE-entities) to avoid rules and to hide losses. This happened in the case with Talon, when Enron circumvent the rules regarding the ways in which losses presents in the financial statement, by showing incomes to maintain the value of the stocks. The assets in the SPE-entities were mainly stocks in Enron, which meant that the entities depended on Enron’s stock value to maintain an acceptable level. According to the rules before the bankruptcy, the entities balance- and result sheets did not need to be consolidated with the founders if certain criteria were met. This was a rule that Enron consistently broke by continuously create new entities and Enron could in that way retain their stock value and hide from the consolidating requirements. Mark-to-market is a process that was frequently used by Enron when they were to appreciate the values from long-term contracts within the energy business. According to the process the company estimate market values to present future incomes. However, Enron were to optimistic when they calculated, which meant that the profit estimated were higher than in reality. To cover the truth Enron used profit administration, which means that they shifted the profits to present a better profit level over the years. This became a big problem in the case with Blockbuster Video, a case that was interrupted before any profits were made. The crimes that were made by Enron’s management are to a large part their own interpretation of the accounting rules or the fact that they entirely manage to avoid the rules. Crimes can be pointed out only in the case with the SPE-entities.</p>

Les stilbénoïdes, sont des composés phénoliques majoritairement issus du règne végétal. La Vigne par l’intermédiaire du vin et du raisin est la principale source alimentaire de stilbènes. La mise en évidence de leur rôle dans les mécanismes de défense des plantes et leurs activités biologiques, y compris sur l’Homme, en font un sujet d’étude en plein essor. L’un des objectifs de cette thèse a été de développer un ensemble de stratégies à la fois analytiques et préparatives utilisant la Chromatographie de Partage Centrifuge (CPC) pour l’étude et l’obtention de ces molécules. Dans un premier temps, nous avons développé une approche de couplage entre cette technique et un spectromètre à Résonance Magnétique Nucléaire (RMN) par l’intermédiaire d’un système d’Extraction sur Phase Solide automatisé (EPS). Dans un second temps, nous avons mis au point un ensemble de méthodes et d’approches séparatives permettant d’obtenir ces composés. Nous avons, grâce au développement d’une méthodologie de dosage de solvants par spectrométrie RMN, étudié une gamme dérivée d’une gamme très utilisée en CPC, l’ARIZONA. Nous avons montré que ces systèmes dérivés, peuvent être utilisés au travers de stratégies d’élution telles que des pas et des gradients afin d’optimiser les séparations. L’une des finalités de notre travail est d’offrir des méthodes permettant d’obtenir ces composés dans des quantités et des qualités suffisantes pour pouvoir constituer une chimiothèque interne au laboratoire pouvant prétendre à s’intégrer dans la Chimiothèque Nationale. Une dernière partie fait état du développement d’outils informatiques, dont la création d’une base de donnée Libre pour les chercheurs en Substances Naturelles. / Stilbenoids are phenolic compounds mostly found in the vegetable kingdom. Vine through wine and grape is the main source of stilbenes in the human diet. The involvement of these compounds in plants resistance mechanisms and their diverse biological activities, including on the human health are continuously highlighted. Making this topic a fast-growing one. One of the objectives of this thesis has been to develop a whole set of analytical and preparative strategies using Centrifugal Partition Chromatography (CPC) in order to study and obtain these molecules. Over a first phase, we developed a hyphenated approach between this technique and Nuclear Magnetic Resonance (NMR) through an automated Solid Phase Extraction (SPE) system. Then, we developed a set of separative methods and approaches with the aim of obtaining these compounds. Then, we carried out the development of a solvent quantifications methodology using NMR spectrometry. This allowed us to study a spin-off scale of a widely-used solvent systems collection called ARIZONA. We showed that these systems are good candidates for different elution strategies using steps and gradients with the aim to optimize separations. One of our purpose was to provide methods for effective and efficient purification of these compounds. This would allow, together with a lab-scale compounds library, their integration into the Chimiothèque Nationale, a nationwide chemical library. Last part accounts for computer tools development, including the creation of a Free database system for Natural Substances researcher.

The diploma thesis evaluates the possible status of the European private company (SPE),once becomes valid. It describes the legislative procedure and evaluates the impact of the SPE once it exists. At the end, differences between Czech legal form of "Spolecnost s rucenim omezenym" and SPE are discribed.