This thesis identifies the attractors of Detroit’s growth and divulges into the cultural, federal, socio-economic and urban deterrents that have afflicted Detroit for the past fifty years. It probes the city of Detroit and exposes a hyper-segregated city that has been destroyed by a self-feeding cycle of nomadic behaviour and a speculative culture of endless opportunities. To initiate change this thesis examines real alternatives that are not defined for the citizens of Detroit, but are created by them. It is a self-organizing grassroots approach that applies pressure on the city to rethink its conventional methods of urban revitalization. Utilizing the city’s large inventory of vacant land, abandoned buildings and neighbourhood schools, an alternative design methodology is logically applied to atomize, consolidate, fortify and envisage a new Detroit; one where residents can remain sufficiently abreast of the social and economic problems that consistently challenge them.

This thesis identifies the attractors of Detroit’s growth and divulges into the cultural, federal, socio-economic and urban deterrents that have afflicted Detroit for the past fifty years. It probes the city of Detroit and exposes a hyper-segregated city that has been destroyed by a self-feeding cycle of nomadic behaviour and a speculative culture of endless opportunities. To initiate change this thesis examines real alternatives that are not defined for the citizens of Detroit, but are created by them. It is a self-organizing grassroots approach that applies pressure on the city to rethink its conventional methods of urban revitalization. Utilizing the city’s large inventory of vacant land, abandoned buildings and neighbourhood schools, an alternative design methodology is logically applied to atomize, consolidate, fortify and envisage a new Detroit; one where residents can remain sufficiently abreast of the social and economic problems that consistently challenge them.

This diploma thesis deal with the consolidated financial statement and with the use of methods of financial analysis for the consolidated financial statement. Thesis is focused on form, methods, procedures and the financial performance of the parent company and the consolidated group. It includes analysis of problems, identification of causes and possible solutions.

The thesis studies the performance of a group of agricultural enterprises that form a consolidated group managed by a parent company Lukrom, LLC. This consolidation group is undergoing financial valorization based on a selected number of methods. Problem areas are then identified and proposals for their solutions are made.

This diploma thesis deals with the financial analysis of a group of companies that are subject of consolidated financial statements. The thesis describes the theoretical background of the consolidated financial statements of the group of companies and the possibilities of financial analysis of the consolidated group. In the practical part, a financial analysis of the selected group of companies is carried out. The development of the financial position of the group of companies is also evaluated taking into account the current situation in the business sector that these companies primarily deal with. Based on this, a proposal for the future development of the company is presented.

The diploma thesis focuses on the area of consolidated financial statements. In the theoretical part, the basic terms, methods and the system of consolidation of the financial statements are specified. In the analytical part, the company is presented and an assessment of the current situation is carried out. Subsequently, these findings are applied in the practical part, where a change in the consolidation method is proposed due to the sale of a portion of the ownership interest held in the subsidiary. In conclusion, the economic impact of the operation is assessed.

The main topic of this thesis is the issue of the consolidation process of the financial statements of the chosen company and the subsequent evaluation of the performance of the consolidated group before and after the change in consolidation scope. The first part is focused on theoretical knowledges in this field, and the second part dedicate to the consolidation of the financial statements and its assessment.

Syftet med detta arbete är att studera vilka olika arbetssätt läraren använder för att introducera, befästa och använda nya begrepp i undervisningen i samhällsorienterande ämnen (SO) samt hur undervisningen uppfattas av elever med språkstörningsdiagnos i en klass i årskurs 4. Utifrån ett specialpedagogiskt perspektiv är fokus att hitta arbetssätt som stöder lärandet för elever med språkstörningsdiagnos. I min studie ingår lärarintervju, lektionsobservationer samt två elevintervjuer. Jag analyserade data utifrån Grundad teori. Analysprocessen var uppbyggd av flera steg och mynnade ut i en egen grundad teoretisk modell med utgångspunkt i mitt syfte och mina frågeställningar. Den teoretiska modellen representeras av sex trappsteg, tydlighet, varierade arbetssätt, repetition, progression, förståelse och förmåga att använda ord och begrepp där det personliga stödet utgör förutsättningen - grunden - för att eleverna med språkstörningsdiagnos ska kunna tillgodogöra sig den klassgemensamma undervisningen. Läraren hade samtalet i helklass som stomme i sin undervisning. Hen använde arbetssätt baserade på forskning: tydliga instruktioner uppdelade i steg, visuellt stöd, elevernas tidigare kunskaper och erfarenheter samt vardagsspråk är utgångspunkt, många tillfällen för repetitioner och uppgifter där eleverna får använda de nya orden och begreppen. Eleverna beskrev att de behövde många repetitioner för att ta till sig nya ord och begrepp. De upplevde de största svårigheterna när många nya begrepp presenterades samtidigt och om de själva skulle söka förklaringar i skriven text. Det bästa sättet att ta till sig ny kunskap var att lyssna, gärna i kombination med bilder av olika slag. De var överens om att Ipad var ett bra verktyg som gav möjlighet att lyssna och tala istället för att läsa och skriva. Studien visar på nödvändigheten av funktionella metoder och uppgifter i klassrummet i kombination med extra anpassningar och personligt stöd utifrån elevens individuella behov. / The aim of this work has been to study the methods a teacher practice when introducing, consolidating, and using new concepts in society orientated subjects and how the education was perceived by students with language disorder diagnosis in a class of 4th graders. Based on a special educational perspective, the focus has been to find ways of working that supports the learning of students with language disorder diagnosis. My study includes a teacher interview, lesson observations, as well as two student interviews. I have analyzed the data on the basis of Grounded theory. The several steps of the analytical process have resulted in a theoretical model of my own record, initialized by my purpose and my issues. The theoretical model is represented by six steps: clarity, various approaches, repetition, progression, understanding and the ability to use words and concepts where personal support is the condition - the basis for students with language disorder diagnosis being able to assimilate the class shared teaching. The observed teacher used conversation with the whole class as the foundation of the teaching. The methods were based on research: clear step-by-step instructions, visual aids, students prior knowledge and experience, as well as everyday language as starting point. The teacher also gave many opportunities for rehearsals and tasks where they are allowed to use new words and concepts. Both of the interviewed students stated that they needed many repetitions to absorb new words and concepts. They mostly experienced difficulties, when many new concepts were introduced simultaneously and if they themselves were expected to find the explanations in texts. The best way to absorb new knowledge was to listen, preferable in combinations with images of the various kinds. They agreed that the iPad was a good tool giving the opportunity to listen and speak instead of reading and writing. The study shows the necessity of functional methods and tasks in the classroom combined with extraordinary adaptions and personal support based on the students individual needs.

Magistro baigiamajame darbe nagrinėjamas klausimas – ar teismas gali įpareigoti šalis sudaryti sutartį? Lietuvos teisės doktrinoje tai mažai nagrinėtas klausimas dažniausiai apsiribojama, tokios teismų teisės konstatavimu ir toliau nesigilinama į detales, trūksta konkrečiai apibrėžtos sistemizuotos šio klausimo analizės, tad darbo tikslas ir būtų – išanalizuoti teismo galimybę įpareigoti šalis sudaryti sutartį. Darbas susideda iš trijų pagrindinių dalių. Pirmoje dalyje pateikiama sutarčių laisvės principo samprata, bei jo ribojimo galimybės. Vienas iš grieščiausių šio principo ribojimų - teismui suteikta teisė įpareigoti šalis sudaryti sutartį. Toks ribojimas įstatymų pagrindu galimas tik esant įstatymo imperatyvioms nuostatoms įtvirtinančioms tokią teisę ir kai pati šalis įsipareigoja sudaryti sutartį. Teisės doktrina išskiria dar vieną sutarčių laisvės principo ribojimo aplinkybę – sąžiningumo principo pažeidimas nesudarius sutarties. Antroje pagrindinėje darbo dalyje ir yra nagrinėjama teismo galimybė įpareigoti šalis sudaryti sutartį šių trijų aplinkybių kontekste. Aplinkybė, pačios šalies įsipareigojimas sudaryti sutartį (preliminariosios sutarties sudarymas), nors ir yra įtvirtinama įstatyme kaip veiksnys ribojantis sutarčių laisvės principą, tačiau teismas negali įpareigoti šalių sudaryti jokios preliminariosios sutarties, nes ši prarastų savo paskirtį. Esant įstatymui numatančiam teismui galimybę įpareigoti šalis sudaryti sutartį, teismas beabejo ir turi šią teisę... [toliau žr. visą tekstą] / The issue is analyzed in the master’s thesis whether the court can obligate the parties to conclude the contract. It is a kind of issue which has been hardly analyzed in the juridical doctrine of Lithuania; it is mostly restricted to stating such a right of the courts and it is not gone into further details; there is a lack of certainly defined systemized analysis of this issue; therefore the purpose of this thesis would be to analyze a possibility of the court to obligate the parties to conclude the contract. The work consists of three main parts. In the first part, the concept of the contract freedom principle and possibilities of its limitation are presented. One of the strictest limitations of this principle is a right given to the court to obligate the parties to conclude the contract. This limitation on a basis of the laws is only possible in case of imperative regulations of the law which consolidate this right and in case the party itself obligates to conclude the contract. The juridical doctrine distinguishes one more circumstance of limiting the contract freedom principle – infringement of the honesty principle without concluding the contract. In case the court obligates the parties to conclude the contract, it is both important to follow the balance principle of the parties’ interests and reasonably intervene in the contractual relations, as otherwise the state can have tortuous responsibility because of harm done to the people by illegal actions of the courts in... [to full text]

The master's thesis deals with the issue of consolidated financial statement. The first part of the master's thesis contains the theoretical basis for the preparation of the consolidated financial statements. Subsequently, the theoretical knowledge is applied to the practical part of the master's thesis, which deals with the preparation of the consolidated financial statements of the analyzed entity.