The diploma thesis analyzes a procedure of closing financial operations in an agricultural company, evaluates their correctness and points to the most frequent mistakes. The Closing financial statement processes and the particular accounting operations are described in the theoretical part. The practical part is done based on data provided by Agricultural Cooperative Třebelovice. These data were obtained in personal conversation with accountant-general of the agricultural cooperative. Imperfections in inventorying of animals and products were identified by the analysis mentioned above. Recommendations, leading to removal of these imperfections and following stock undervaluation, were proposed to the Agricultural Cooperative. The Agricultural Cooperative Třebelovice doesn't make a cash flow statement. For this reason the cash flow statement was made by the author.

Neste trabalho reunimos alguns resultados afirmativos relacionados ao closing lemma de classe C^r em variedades bidimensionais compactas. / In this work we present some partial results corcerning closing lemma for smooth flows on compact bidimensional manifolds.

Base-induced coupling-cyclization stepwise [3+2] annulation of £\-sulfonylacetamide with (Z)-2-bromoacrylate yielded the polysubsti- tuted pyroglutamate with three contiguous chiral centers with trans- trans orientation in a one-pot synthesis. The pyrrolizidine skeleton and the core of stenine were obtained via the ring-closing metathesis (RCM) method.This facile strategy was used to synthesize (¡Ó)-trachelantha- midine, (¡Ó)-supinidine and the core of stenine.

Abstract Due to the dramatically sociotechnical change plus the Asia finance crisis influence, the non-employment rate and the number of jobless labor are getting higher in Taiwan currently. This case study is an employment research of the semiconductor company M after one year of factory closing to realize the re-employment status of employees who left company M one year ago. It investigated the job finding problems of employees who left company M after factory closing. While the average age of company M's employees are 43 years old, the re-employment problems of workers would be very much similar to the placement problems of middle senior workers (defined by government as those workers with age between 45 and 65). By using questionnaire collection, this study checked the re-employment status of those who left company M one year ago. And tested the job satisfaction to those who are having jobs as well as investigated the job finding problems to those who are jobless. Also tested the awareness of public resources of job placement assistance provided by government on questionnaires. This study also discussed about the employee competence training for job change need. And examined the effectiveness of the outplacement assistance done by Human Resources department of company M one year ago in order to make a better outplacement assistance program example for any company who needs. This research also interviewed the Human Resources department heads to exchange the empirical practice viewpoint of captured subject from the industrial companies. This case study found that the non-employment rate of a senior company (employees with average age over 40) might be high above 40% after one year of factory closing. The age discrimination of recruitment is the key factor for senior worker to find a new job after factory closing. Current Labor Law and Labor Insurance regulations may have some unfavorable items, which are out of dates, to impact the job finding of senior workers. People didn't fully utilize the public resources which government put on for senior workers' job placement assistance. This study also found that the individual competence training for job change of indirect labor workers is different from direct labor workers. Indirect labor workers prefer the Business Management application training while the direct labor workers prefer the soft service business items such as Cooking or Salon Beauty skill. The tested population expect to receive the individual competence training (for job change) sponsored by both firms and government while the Human Resources department heads of firms recognize it as government's responsibility. In order to make a better mass labor transfer practice for the need of factory closing, this study made suggestions to firms, workers and government respectively: ¡E How to proceed a better outplacement assistance program for a factory which is going to discharge mass employees due to business close. ¡E How to deal with the job termination for those who work for a company going to close the business. ¡E How to support the job placement assistance for senior workers,

No description available.

Orientador: Ronaldo Aloise Pilli / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Quimica / Made available in DSpace on 2018-08-10T13:11:39Z (GMT). No. of bitstreams: 1 Salvador_MayraBeloti_M.pdf: 2010457 bytes, checksum: 350e267c8a65621fe41d0da941852b62 (MD5) Previous issue date: 2007 / Resumo: Esta dissertação de mestrado trata da síntese da Criptomoscatona D2, uma lactona isolada pelo grupo de pesquisa dos Profs. Cavalheiro e Yoshida a partir da Cryptocarya moschata, planta encontrada em território brasileiro, cujas configurações relativa e absoluta ainda não foram determinadas. Além de auxiliar em sua elucidação estrutural a síntese desta molécula nos permitiria realizar estudos sobre sua atividade citotóxica, dando prosseguimento a estudos anteriores desenvolvidos em nosso laboratório com essa classe de compostos. Partindo-se do benziloxiacetaldeído obteve-se o álcool homoalílico quiral correspondente através de uma reação de alilação assimétrica com alilestanana e (S)-binaftol. Clivagem oxidativa da dupla ligação e reação de alilação mediada por InCl3 e estanho metálico na presença de brometo de alila forneceu uma mistura de álcoois homoalílicos sin/anti 1:1 cuja separação cromatográfica permitiu o prosseguimento da síntese racêmica com cada um dos diasteroisômeros. A reação de proteção das hidroxilas com o grupo TBS, seguida de clivagem oxidativa da dupla ligação e reação de alilação com BF3.Et2O e alilestanana forneceu o terceiro álcool homoalílico com mistura diastereoisomérica de cerca de 2:1 em ambas as rotas. Por fim, uma reação de esterificação do álcool remanescente na forma de acrilato seguida de reação de metátese de olefinas para formação do anel lactônico nos possibilitou o mapeamento de grande parte da rota sintética da Criptomoscatona D2 em sua forma racêmica / Abstract: This work describes the preliminary studies on the racemic and the asymmetric synthesis of Cryptomoscatone D2 based on sequential allylation reactions for the construction of its three stereogenic centers and ring-closing methatesis reaction to construct the lactone scaffold. Besides allowing the structure elucidation of the molecule isolated from a typical brazilian plant by the research groups of Profs. Cavalheiro and Yoshida, the synthesis of such a lactone would allow us to carry new cytotoxic studies which are being lately developed with this class of compound. The synthesis started with the allylation reaction of benzyloxyacetaldehyde under the conditions described by Keck and coworkers to furnish corresponding homoallylic alcohol. After an oxidative cleavage of the double bond, an InCl3 promoted allylation reaction allowed the preparation a 1:1 mixture of syn/anti homoallylic alcohols which were as the TBS ethers and submitted separately to double bond oxidative cleavages. These aldehydes were used as substrates for another allylation reaction with BF3.Et2O and allyltri-n-butyltin and the homolallylic alcohols (2:1 diatereoisomeric mixtures) were converted to the corresponding acrylates in order to carry out the planned RCM reaction. Several allylation reactions were tested and the homoallylic alcohols were prepared in 1:1 diasteroisomeric excesses. Efforts will be carried out in order to enhance the distereoselectivity of the allylation reactions for an efficient approach to Cryptomoscatone D2 (12) backbone / Mestrado / Quimica Organica / Mestre em Química

Thesis describes a reporting inside an international company. First part of the thesis is dedicated to reports for management and for the employees. Second part is dedicated to the monthly closing. The objective of this thesis was a concept of by-laws.

The subject matters of this thesis are comprehensive processes of period-end closing and preparing financial statements, performed under the applicable law of the Czech Republic. The first part includes a theoretical framework, summarizing the key operations and procedures that need to be completed before closing the books. These processes include stock taking, analysis of accounts and operations relating to period-end closing, then gross profit / loss determination and finally, income tax calculation. This section is immediately followed by the process of preparing financial statements. The last section of the theoretical part describes the subsequent obligations relating to period-end closing and financial statements, such as audits, annual report or mandatory disclosure. The second part of the thesis describes practical application of the theoretical knowledge in a specific company.

京都大学 / 0048 / 新制・課程博士 / 博士(工学) / 甲第18296号 / 工博第3888号 / 新制||工||1596(附属図書館) / 31154 / 京都大学大学院工学研究科高分子化学専攻 / (主査)教授 澤本 光男, 教授 中條 善樹, 教授 赤木 和夫 / 学位規則第4条第1項該当 / Doctor of Philosophy (Engineering) / Kyoto University / DGAM

No description available.