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Influence de la pression temporelle sur la coordination motrice lors d’une tâche simultanée de flexion rapide de la cuisse et d’extension de l’index en posture debout : effets de l’avancée en âge et d’une charge additionnelle / Influence of temporal pressure on motor coordination during simultaneous leg flexion paired with ipsilateral index-finger extension : effect of ageing and load additionHussein, Tarek 04 July 2014 (has links)
L’objectif de cette thèse était de mettre en évidence les différentes stratégies adaptatives posturales et motrices face à une contrainte temporelle chez le jeune adulte et la personne âgée lors de la production d’un mouvement complexe mobilisant l’ensemble du corps. Le modèle de mouvement choisi est composé d’une flexion rapide de la cuisse dominante associée à une extension simultanée de l’index ipsilatéral. Les résultats de la première étude ont montré que le mode de déclenchement de la commande motrice modifiait l’organisation posturale du mouvement. La durée des APA associés à la flexion de la cuisse était plus courte en condition de pression temporelle forte (condition temps de réaction, TR) qu’en condition de pression temporelle faible (condition auto-initiée, AI). Cette diminution de la durée des APA était compensée par une augmentation du pic de déplacement anticipateur du centre des pressions (CP) vers la jambe oscillante. De cette façon, la stabilité dynamique ainsi que la performance motrice restaient inchangées. Les résultats de la deuxième étude ont montré que les sujets âgés étaient également capables de réduire la durée des APA en condition TR. Cependant, au contraire des sujets jeunes, ils ne compensaient pas cette diminution par une augmentation du déplacement anticipé du CP. La stabilité dynamique au moment du décollement du pied était dégradée dans cette population. Par ailleurs, l’effet de la pression temporelle sur la synchronisation motrice ne changeait pas avec l’avancée en âge. Cependant, l’erreur de synchronisation était plus importante chez les âgés que chez les jeunes, en condition AI uniquement. Enfin, l’étude 3 a montré que la modification transitoire des propriétés mécaniques des membres inférieurs (par l’addition d’une charge de 5 kg aux chevilles) affectait l’ordre de synchronisation du mouvement, en condition TR uniquement. En présence d’une charge, les sujets semblent basculer d’un mode de synchronisation de type « réactif » vers un mode « prédictif », ce qui leur permettait de maintenir une précision de synchronisation optimale. En revanche, le mode de contrôle des APA ne changeait pas. Il semble donc que le mode de contrôle des APA et de la synchronisation des mouvements puissent être dissociés selon les contraintes biomécaniques imposées par l’expérimentation. L’ensemble de ces résultats met en évidence la capacité du SNC à moduler l’ordre temporel de la synchronisation du mouvement ainsi que les paramètres spatio-temporels des APA dans le but d’assurer une coordination temporelle et une stabilité dynamique optimales. / This work aimed to investigate the adaptive postural and motor strategies developed by young and elderly healthy subjects during a complex task involving the whole body when facing a temporal pressure constraint. The motor task chosen was a simultaneous rapid leg flexion paired with ipsilateral finger index extension. Results of the first study showed that the mode of triggering of movement modifies the postural organization of the leg flexion. The APA duration associated with leg flexion was shorter in the reaction-time (RT, high temporal pressure) condition as compared to the self-initiated (SI, low temporal pressure) condition. This APA shortening was compensated by an increase of APA amplitude so that the mediolateral (ML) stability and the motor performance were both unchanged. Results of the second study showed that elderly subjects were unable to compensate this APA shortening by an increase of anticipatory ML centre-of-pressure displacement. Dynamic stability at foot-off was degraded in this population, with a consequent increased risk of ML imbalance and falling. Besides, the effect of temporal pressure on motor synchronization was not affected by ageing. Of particular importance, the synchronization error was greater in elderly than in young subjects, but in the SI condition only. Finally, the third study showed that transitory changes in the mechanical properties of the lower limbs (by ankle loading) affect the order of movement synchronization, but in the RT condition only. With ankle loading, subjects thus switched from a “reactive” to a “predictive” mode of synchronization allowing then to maintain an optimal synchronization. In contrast, ankle loading did not modify the mode of control of the APA. Therefore, it seems that the mode of control of APA and of movement synchronization can be decorrelated according to the biomechanical constraints. These results provide novel insights into the capacity of the CNS to modulate motor synchronization and APA spatio-temporal features to ensure optimal motor coordination and dynamic stability across ages.
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The Effect of Practice on Learning and Transferring Goal Directed Isometric Contractions across Ipsilateral Upper and Lower LimbsKaur, Navneet 2009 May 1900 (has links)
The purpose of this thesis was to determine whether practice-induced adjustments and
retention of a goal directed isometric motor accuracy task were similar between ipsilateral upper
and lower limb and whether there is an ipsilateral transfer between upper and lower limbs. In
addition, this thesis project aimed to determine whether motor output variability and the activity
of the involved agonist and antagonist muscles could predict any of the above stated changes.
Sixteen young adults (8 men, 8 women; 22.1 or - 2.1 years) performed 80 trials of goal directed
isometric contractions that involved accurately matching a target force of 25% MVC in 200 ms,
either with the upper limb or the lower limb followed by the other limb. After an interval of 48
hours, 10 trials similar to the practice trials were performed to examine retention. Feedback of
performance was provided in the form of a force-time trajectory along with numerical error
values for force and time on each trial. End-point error was quantified as the absolute deviation
from the targeted force and time. Motor output variability was quantified as the SD of force, SD
of time to peak force and SD of force trajectory.
The practice-induced adjustments for force and time endpoint accuracy were similar for the
two limbs, however, two days later, retention of the force accuracy was better with the upper
limb compared with the lower limb. Practice-induced reduction and practice-to-retention increase in force and time endpoint error were predicted by respective changes in peak force and
time to peak force trial-to-trial variability for both limbs. In addition, the changes in accuracy
were predicted by the changes in the activity of the involved agonist and antagonist muscles.
Nonetheless, the changes in muscle activity differed between the two limbs. The adjustments in
muscle activity were also different during the practice session despite the fact that the rate of
improvement was similar for the two limbs. Finally, there was an asymmetric transfer of force
accuracy from the lower limb to the ipsilateral upper limb, which was associated with the
changes in motor output variability. The upper limb, which is inherently less variable as
compared to the lower limb, may have retained the task better due to the formation of a stronger
muscle synergy (or stronger internal model) to perform the contractions with accuracy. The
lower limb, on the other hand may have formed a weaker internal model due to the greater
interference from amplified signal-dependent noise (motor output variability) or an alternative
motor plan, which may have been concerned primarily with the minimization of motor output
variability instead of formation of a muscle synergy to perform the contractions accurately.
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”Det är ju inte konstigare saker än så egentligen” : En intervjustudie om hur lärare använder och utvecklar extra anpassningar i historieundervisningen för att möta variationen av elevers olikheter / “After all, that`s really all there is to it” : An interview study on how teachers make use of and develop additional adjustments in history instruction to meet students’ differencesKarlsson, Josefin January 2018 (has links)
Elever ska ges ledning och stimulans i undervisningen för att kunna utveckla kunskaper i enlighet med utbildningens mål. Historieundervisningen ska således utformas så att hänsyn tas till elevers olika behov och förutsättningar. Om denna ledning och stimulans inte är tillräcklig kan det bli aktuellt med stödinsatser i form av extra anpassningar. Studiens syfte är därför att undersöka hur lärare i årskurs 4–6 använder och utvecklar stödinsatser i form av extra anpassningar i historieundervisningen för att möta den variation av olikheter som finns i en elevgrupp. Då det i studien är av intresse att undersöka lärares resonemang, erfarenheter och beskrivningar av begreppet extra anpassningar i historieundervisningen har en kvalitativ forskningsansats valts och fem lärare har intervjuats. Syftet uppfylls genom att det redovisas hur lärarna tillämpar extra anpassningar i historieundervisningen och hur de utformar denna stödinsats i samverkan. Vidare beskrivs hur uppföljning och utvärdering görs för att utveckla arbetet med extra anpassningar i historieundervisningen. En specialpedagogisk analysram med utgångspunkt i det relationella perspektivet samt det kommunikativa och relationsinriktade perspektivet, KoRP, har använts i analysen och tolkningen av det insamlade empiriska materialet. Resultatet visar att det finns ett behov av att tydliggöra skillnaden mellan ledning och stimulans, extra anpassningar och särskilt stöd. Det framkommer också att lärares inställning till arbetet med extra anpassningar påverkar både hur stödinsatsen utformas och dess kvalité. I resultatet synliggörs det även att handledning från specialpedagoger och speciallärare är viktigt för att lärare ska kunna skapa adekvata extra anpassningar men också att det finns explicita rutiner om hur detta arbete ska följas upp och utvärderas / Students should be given guidance and stimulation in the instruction to be able to develop knowledge accordingly to the aims of the education. The history instruction should consider students’ different needs and abilities. If the guidance and stimulation is not sufficient, the teacher must form additional adjustments. The purpose of this study is therefore to investigate how teachers in grade 4-6 make use of and develop additional adjustments in history instruction to meet students' differences. Since teachers reasoning, experiences and descriptions of additional adjustments are interesting to investigate, a qualitative method has been chosen and five teachers in grade 4 to 6 have participated in the study. The purpose of the study has been answered by how teachers apply additional adjustments in history instruction and how they collaborate when forming these adjustments. Furthermore, it describes how teachers follow up and evaluate the additional adjustments to develop their history instruction. This interview study has its point of departure in the relational perspective and the communicative relational perspective (KoRP). Therefore, the analysis and the interpretation of the collected empirical evidence have been reviewed with a special education point of view. The result shows that the differences between guidance and stimulation, additional adjustments and special support need to be distinguished. It also discloses that teachers’ attitudes towards additional adjustments affects how the adjustments are formed but also what quality they have. A conclusion that is drawn is that guidance from special educators is important if teachers should be able to form adequate additional adjustments. It is also important that there are clear routines of how this work should be followed up and evaluated.
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Análise da influência do calço e do movimento de inclinação lateral da coluna vertebral em indivíduos com escoliose idiopática /Ferreira, Dalva Minonroze Albuquerque. January 2009 (has links)
Orientador: José angelo Barela / Banca: Ana Maria Pellegrini / Banca: Cláudia Regina Sgobbi de Faria / Banca: Paula Hentschel Lobo da Costa / Banca: Rúben de Faria Negrão Filho / Resumo: O objetivo deste estudo foi avaliar as alterações estáticas e dinâmicas em pacientes com escoliose idiopática na posição ortostática, sem e com inclinação lateral com restrição associadas ou não as mudanças unilaterais de calços. O grupo experimental foi constituído por pacientes com escoliose idiopática com curva dupla (³ 10°) e o grupo controle por participantes sem escoliose na mesma faixa etária (13-24 anos). Foram utilizadas três câmeras de vídeo, 18 marcadores fixados em referências anatômicas dos participantes, dois calços, de 1 e de 3 cm de altura e uma escala para restrição e padronização da inclinação lateral. As tentativas foram realizadas aleatoriamente, nas condições sem calço ou com calço baixo ou alto sob o pé direito e esquerdo e nas tarefas, estática (15 segundos) ou dinâmica (5 movimentos de inclinação lateral para direita ou esquerda). Foram calculados os ângulos posturais: alfa 1 (torácico alto), alfa 2 (torácico médio), alfa 3 (tóraco-lombar) e alfa 4 (lombar) e os ângulos segmentares: beta 1 (ombros), beta 2 (escápulas), beta 3 (pelves) e beta 4 (joelhos). Na situação estática, os grupos e os calços tiveram uma maior influência nos ângulos posturais tóracolombar e lombar e nos ângulos segmentares da pelve e do joelho. Na situação dinâmica sem calço, nenhuma diferença foi observada entre grupos, porém o calço associado aos movimentos de inclinação lateral provocou ajustes posturais compensatórios nos ângulos posturais alfas e segmentares betas, sendo que as diferenças foram maiores com o calço alto nos pacientes com escoliose, indicando um possível mecanismo corretivo. Estas alterações posturais tanto estáticas como dinâmicas, indicam a busca de uma nova organização estrutural e equilíbrio do tronco, sendo que os segmentos superiores foram mais influenciados na condição dinâmica... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: The purpose of this study was to evaluate static and dynamic changes in patients with idiopathic scoliosis in the orthostatic position, with and without restricted lateral inclination associated with or not unilateral changes of shoe lifting. The experimental group was constituted by patients with idiopathic scoliosis with double curve (³ 10°) and the control group by participants without scoliosis with the same age (13-24 years). Three video cameras were used, with 18 markers fixed on the participants' anatomical references, along with two shoe lifts, 1 and 3 cm of height, and a scale for restriction and standardization of the lateral inclination. The trails were accomplished randomly, in the conditions without or with shoe lift (low or high) under the right and left foot and in the tasks, static (15 seconds) or dynamic (5 movements of lateral inclination for right or left). Postural angles: alpha 1 (thoracic high), alpha 2 (thoracic medium), alpha 3 (thoracolumbar) and alpha 4 (lumbar); and segmental angles: beta 1 (shoulders), beta 2 (scapulas), beta 3 (pelvis) and beta 4 (knees) were calculated. In the static condition, group and shoe lift mostly influenced the postural angles, thoracic-lumbar and lumbar, and the segmental angles of the pelvis and knee. In the dynamic condition without shoe lift, no difference was observed between groups, however, with shoe lift.and lateral inclination compensatory postural adjustments were observed in the postural alpha angles and segmental beta angles, with the largest differences observed in the condition with the high shoe lifting in the patients with scoliosis, indicating a possible corrective mechanism. These, static and dynamics, postural changes suggest a new structural organization and equilibrium of the trunk, with the trunk upper segments being the ones more influenced by the dynamic condition with low and high shoe lifting whereas... (Complete abstract click electronic access below) / Doutor
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Ajustes posturais antecipatórios e compensatórios em idosos ativos submetidos a perturbações laterais da postura / Anticipatory and compensatory adjustments in the active older undergoing postural lateral pertubationsClaudino, Renato 02 March 2012 (has links)
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Previous issue date: 2012-03-02 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / With advancing age, the human body suffers morphological and functional changes, which lead the postural instability in elderly people. And an important factor in this, are linked to the inappropriate uses of postural adjustments strategies: anticipatory postural adjustment (APA) and compensatory postural adjustments (CPA). Such strategies deal with an ability to respond effectively to a possible loss of balance and minimize the negative consequences of it. Although the difficulties in maintaining balance in the elderly to be known, strategies of postural adjustment, in the face of external perturbations are still scarce. Therefore, the aim of this study was to investigate the APAs and CPAs and their inter-relationships in groups of elderly with and without falls. For this purpose, two groups of 20 elderly participants (with and without history of falls) and 20 young subjects received external perturbations of posture in the frontal plane, through the impact of a pendulum on the right shoulder of the individuals in the standing position, under two conditions: unpredictable and predictetable. The electromyography activity (EMG) of lateral ventral and dorsal postural muscles by recording and integrated (∫EMG) in the typical windows for these strategies, and displacement of body center of pressure (COP). The postural disturbance occurred in the medial-lateral direction, through the impact of a pendulum on the right shoulder of individuals under two conditions: unpredictable and predictable. The results showed the elderly groups (with and without falls) had, in general, smaller amplitude activation (∫EMG) of the CPAs to the dorsal and lateral studied in the unpredictable conditions. The elderly showed changes in the pattern of synergistic lateral muscles compared to the group of young individuals. There was a greater COP displacement in the predictable condition provided for groups of elderly patients with falls compared to the young. The results of this study indicate that the decrease in muscle activity in the elderly groups against disturbances of posture, especially the lateral muscles, may leave these individuals susceptible to falls. Therefore, research and training programs/training or treatment designed to restoring balance in the elderly by improving the activation of the lateral muscles must be developed. / Com o avançar da idade, o corpo humano sofre alterações morfológicas e funcionais, que acarretam grande instabilidade postural em idosos. E um fator importante desta, esta vinculada ao uso inadequado das estratégias de ajustes posturais: o ajuste postural antecipatório (APA) e compensatório (APC). Essas estratégias tratam da capacidade de um indivíduo em responder efetivamente a uma possível perda de equilíbrio. Embora, a dificuldade na manutenção do equilíbrio em idosos seja conhecida, estudos sobre as estratégias de ajuste postural frente a perturbações externas da postura nessa população ainda são escassos. Portanto, o objetivo desse estudo foi investigar os APAs e CPAs e suas inter-relações em idosos com e sem quedas. Para tanto, dois grupos de 20 idosos cada (sem e com histórico de quedas) e 20 indivíduos jovens receberam perturbações externas da postura no plano frontal, através do impacto de um pêndulo no ombro direito dos indivíduos na posição em pé, sob condições não prevista e prevista. As atividades eletromiográficas dos músculos posturais laterais, ventrais e dorsais foram registradas e integradas (∫EMG) nas janelas de tempo típicas para as estratégias de ajuste postural assim como o deslocamento do centro de pressão corporal (COP). De forma geral, os dois grupos de idosos apresentaram, menor amplitude de ativação (∫EMG) muscular nas janelas dos APCs para os músculos laterais e dorsais na condição não prevista. Idosos também apresentaram alteração no padrão sinérgico dos músculos laterais quando comparados ao grupo de indivíduos jovens. Houve um maior deslocamento do COP na condição prevista para os grupos de idosos com quedas quando comparados aos jovens. Os resultados desse estudo indicam que a diminuição da atividade muscular nos grupos de idosos frente a perturbações da postura, especialmente dos músculos laterais, podem deixar esses indivíduos suscetíveis a quedas. Portanto, investigações e programas de treinamento/tratamento que visam treinar ou restabelecer o equilíbrio em idosos melhorando a ativação dos músculos laterais devem ser desenvolvidos.
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Obeskattade reserver : Vilka företagsspecifika variabler påverkar användandet avobeskattade reserver i små företag? / : Untaxed reserves – Which company-specific variables affect the useof untaxed reserves in small Swedish companies?Eriksson, Lina, Myrsell, Riina January 2018 (has links)
Examensarbetets titel: Obeskattade reserver - Vilka företagsspecifika variablerpåverkar användandet av obeskattade reserver i små företag? Presentationsdatum: 2018-05-29 Ämne, kurs: FÖ2023, Examensarbete för kandidatexamen i företagsekonomiFörfattare: Lina Eriksson, Riina MyrsellHandledare: Åsa GrekExaminator: Christoffer RydlandSyfte: Syftet med uppsatsen är att förklara vilka företagsspecifika variabler sompåverkar användandet av obeskattade reserver.Metod: Uppsatsen är ett naturligt experiment. Studiens syfte uppnås genom enkvantitativ analys av data hämtad från Retriever Business.Resultat och slutsats: Uppsatsens regressionsanalys visar att lönsamhet ochbranschtillhörighet påverkar de små företagens avsättningar till obeskattade reserver. / Title of the essay: Untaxed reserves - Which company-specific variables affectthe use of untaxed reserves in small Swedish companies?Presentation date: 2018-05-29Subject, course: FÖ2023, Thesis for Bachelor Degree in Business AdministrationAuthor: Lina Eriksson, Riina MyrsellSupervisor: Åsa GrekExaminer: Christoffer RydlandPurpose: The purpose of this essay is to explain which company-specific variablesthat affect the use of untaxed reserves.Method: The essay is a natural experiment. The purpose of the study is achievedthrough a quantitative analysis of data retrieved from Retriever Business.Result and conclusion: The essay's regression analysis shows that profitability andindustry affiliation affect the small companies' depositions to untaxed reserves.
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Extra anpassningar i matematik : en studie om skolors kvalitetsarbete med extra anpassningar i matematik / Additional Adjustments in Mathematics : a study about schools quality work with additional adjustments in mathematicsLiljegren, Emma January 2017 (has links)
Många elever kämpar med matematikämnet i skolan. Dessa elever får inte alltid rätt stöttning vid rätt tid vilket kan resultera i att eleverna inte klarar grundskolan. Skolan har ett kompensatoriskt uppdrag och har en skyldighet att snabbt identifiera eleven i behov och sätta in rätt stödinsatser. Det finns olika former av stödinsatser där en kallas för extra anpassning. Det är en förhållandevis ny reform och lärare känner sig osäkra kring vad den egentligen innebär. Syftet med arbetet är således att bidra med kunskap om skolors kvalitetsarbete med extra anpassningar i matematik. Insamlingsmetoden som använts för att uppfylla syftet är dokumentinsamling samt intervjuer med verksamma lärare. Specialpedagogiska perspektiv har använts för att analysera resultatet. Slutsatserna av studien antyder att skolornas kvalitetsarbete med extra anpassningar i matematik skiljer sig åt beroende på vilka svårigheter eleverna anses ha. / Many students battle with math in school. These students don’t always get the right aid in time which can result in them not graduating from elementary school. The school has a compensatory commitment and an obligation to identify the student in needs quickly and introduce the required aid. There are various forms of support, one is called additional adjustments. It is a comparatively new reform and teachers feel uncertain about what the aid should actually entail. The purpose of this study is therefore to contribute with knowledge about schools quality work with additional adjustments in mathematics. Documents have been collected and interviews with active teachers have been performed to fulfil the purpose. Perspectives on special pedagogy have been used to analyze the result. Conclusions of the study suggest that the schools quality work with additional adjustments in mathematics differ depending on which difficulties the students are believed to have.
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La chasse aux trophées : conséquences comportementales, démographiques, et évolutives chez les populations d'ongulés : l’exemple des ongulés des savanes africaines / Trophy hunting : behavioral, demographic, and evolutionary consequences in ungulate populations : the example of the ungulates of African savannahsCrosmary, William Georges 11 May 2012 (has links)
La chasse aux trophées peut contraindre les ongulés à ajuster leur comportement pourréduire le risque de mortalité. De plus, comme cette chasse est basée sur des critères detaille, et biaisée en faveur des mâles, elle peut causer des changements morphologiquesvers des individus plus petits, et altérer la structure et la dynamique des populations. Lachasse aux trophées est l’un des modes de conservation des habitats naturels. Son potentielde conservation est encore incertain parce qu’il y a peu d’études en dehors des parcsnationaux, notamment en Afrique. Cette thèse examine les effets de cette chasse sur lesongulés africains, i.e. sur leur comportement, la longueur des cornes, la proportion de mâlesadultes, la taille de groupe, et la densité des populations. J’ai travaillé à partird’observations comportementales et de données populationnelles de suivis à long terme.Pour plusieurs espèces (surtout l’impala Aepyceros melampus, le grand koudouTragelaphus strepsiceros, et l’hippotrague noir Hippotragus niger), j’ai comparé lecomportement, la structure et la densité des populations entre le Parc National de Hwangeet les zones de chasse adjacentes, Zimbabwe. Dans les zones de chasse, j’ai analysé lestendances de longueur des cornes au cours des 30 dernières années. Les ongulés venaientdavantage de nuit aux points d’eau, et étaient plus vigilants dans les zones de chasse quedans le parc national. L’amplitude de ces ajustements en revanche, était limitée par lebesoin en eau, et par le risque de prédation naturelle. La longueur des cornes a décliné, plusparticulièrement pour les espèces prisées des chasseurs et subissant une pression de chasseélevée. Il n’y avait pas de différence significative de la proportion de mâles adultes, ou dela taille de groupe, entre les populations du parc national et des zones de chasse. Au coursdes 30 dernières années, les densités de population ont globalement davantage diminuédans le parc national que dans les zones de chasse. Ceci suggère que la chasse aux trophéesn’a eu qu’un effet minime sur les densités de population par rapport à d’autres facteurscomme les précipitations, ou possiblement la prédation naturelle et l’éléphant. Malgré lesajustements comportementaux, le déclin de la longueur des cornes, et le prélèvement biaiséen faveur des mâles adultes, les densités d’ongulés étaient aussi élevées dans les zones dechasse que dans le Parc National de Hwange. Cette étude illustre comment les zones dechasse aux trophées, lorsque rigoureusement gérées, peuvent jouer un rôle dans laconservation des ongulés africains. / Like predation, trophy hunting may constrain ungulates to adjust their behaviour todecrease mortality risk. Moreover, because this removal is size selective and male-biased, itmay induce morphological changes towards individuals with smaller traits, alter populationstructure and dynamics. Trophy hunting is one of the conservation modes of naturalhabitats, particularly in Africa. However, its conservation potential is still unclear becausethere are few studies outside National Parks. This thesis aimed to investigate the subtleeffects of trophy hunting on African ungulates, i.e. on their behaviour, horn length ofharvested males, proportion of adult males, group size, and population densities. I workedfrom behavioural observations, and from population data of long-term surveys. For severalspecies (mainly impala Aepyceros melampus, greater kudu Tragelaphus strepsiceros, andsable antelope Hippotragus niger), I compared behaviour, population structure, anddensities between Hwange National Park and adjacent hunting areas, Zimbabwe. In huntingareas, I analysed trends in horn length of harvested males over the past 30 years. This thesisshows that ungulates drank more often at night, and were more vigilant in hunting areasthan in the national park. However, the amplitude of these adjustments was constrained bythe need of surface water, and by natural predation risk. Trophy hunting caused a decline inhorn length, particularly for species that experienced high hunting pressure and were ofhigh value for hunters. Trophy hunting tended to decrease proportion of adult males,though not significantly, and did not affect group size. Moreover, during the last 30 years,ungulate densities generally declined more in the national park than in neighbouringhunting areas. This suggests that trophy hunting played a minor role on densities comparedto other factors, i.e. rainfall, and possibly natural predation and elephant densities. Despitebehavioural adjustments induced by hunting risk, decline of horn length, and harvestskewed towards adult males, ungulate densities in hunting areas adjacent to HwangeNational Park remained comparable to densities within the national park. This studyillustrates how trophy hunting areas, when rigorously managed, may play a significant rolein the conservation of ungulates in Africa.
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Řízení pohledávek z obchodních vztahů / Management of trade receivablesVodhánělová, Eliška January 2014 (has links)
The thesis is focused on the management of trade receivables. The first part of the thesis deals with the definition of trade receivables and describes their importance to the company. In the following section it is mentioned the significance of internal directive, related evidence and valuation of trade receivables with an emphasis on accounting and tax issues from the perspective of the Czech legislation. The next chapter is devoted to the entire process of management of trade receivables. There are described particular sections of the process from securing receivables to debts collection. In the fourth part there are solved overdue receivables and their accounting and tax solutions. In the conclusion I analyze management of trade receivables in a particular company.
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Optimalizace daňové povinnosti u vybraného subjektu / Optimization of the Tax Liability of the Selected SubjectOndrová, Petra January 2020 (has links)
This diploma thesis is focused on overdue receivables of the selected entity, especially from the tax perspective. The theoretical part deals with the key concepts used in this thesis. The analytical part describes the current method of dealing with overdue receivables of the selected entity from the tax point of view. The practical part contains recommendations for tax optimization of the entity’s receivables.
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