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Lignocellulosic biomass is an abundant renewable resource targeted for biofuel production. Cellulose and hemicellulose from biomass both contain fermentable sugars and other moieties that can be converted to biofuels or other commodity chemicals. Enzymatic hydrolysis of these biopolymers is a critical step in the liberation of sugars for fermentation into desired products. In nature, anaerobic microbes produce protein nanostructures called cellulosomes that efficiently degrade cellulose substrates by combining multiple enzyme activities onto a scaffolding protein. However, current enzyme cocktails used in industry contain secretomes of aerobic microbes and are not efficient enough to be highly economical. Furthermore, most bio-processes focus on cellulose, rendering hemicellulose under-utilized. The three main objectives of this dissertation are to 1) develop multi-functional, self-assembling protein nanostructures for hemicellulose degradation using the architecture provided by cellulosomes, 2) understand the self-assembly mechanism at conditions for consolidated bioprocessing applications, and 3) compare the effectiveness of structured to non-structured hemicellulases in the hydrolysis of biomass. Xylan is a major type of hemicellulose in biomass feedstocks targeted for biofuel production. Six different xylanosomes were designed for hydrolysis of xylan within multiple biomass substrates using the cohesin-dockerin domain systems from Clostridium thermocellum, Clostridium cellulovorans, and Clostridium cellulolyticum. Each two-unit structure contained a xylanase for internal cleavage of the xylan backbone and one side-chain acting enzyme, either a ferulic acid esterase or bi-functional arabinofuranosidase/xylosidase. Expansion to three-unit xylanosomes included a family 10 or 11 xylanase, a bi-functional arabinofuranosidase/xylosidase, and bi-functional ferulic acid esterase/acetylxylan esterase. These multi-functional biocatalysts were used to degrade hemicellulose-rich wheat arabinoxylan and cellulose-containing destarched corn bran. Synergistic release of soluble sugars and ferulic acid was observed with select xylanosomes and in some cases required addition of an endoglucanase and cellobiohydrolase for enhanced hydrolysis. Furthermore, a putative ferulic acid esterase gene from the soil bacterium Cellvibrio japonicus was characterized and its role in xylan hydrolysis investigated. Information for the development of stable and functional cellulosome-like biocatalysts in metabolically-engineered microbes was collected using surface plasmon resonance. The protein-protein interaction of cohesin and dockerin domains for xylanosome self-assembly was examined at various temperatures and in the presence of ethanol to mimic different hydrolysis and fermentation processes and found to retain high affinities at the selected conditions. Moreover, the high-affinity interaction of cohesin and dockerin domains in the presence of non-specific proteins eliminated the need for protein purification for xylanosome construction. In addition to development of the first cellulosome-like biocatalysts targeted for hemicellulose degradation, this dissertation provides insight on possible improvements for the enzymatic hydrolysis of biomass, as well as the applicability of xylanosomes in consolidated bioprocessing.

EU har under lång tid sökt lösa de problem som finns på den inre marknaden avseende direkt beskattning. En rad riktade åtgärder har förverkligats genom praxis. Jämte riktade åtgärder har även kommissionen arbetat med en långsiktig lösning där bolag ska ges möjlighet att använda sig av en gemensam bolagsskattebas för hela unionen. Den 16 mars 2011 presenterade kommissionen slutligen ett förslag till direktiv om en gemensam konsoliderad bolagsskattebas.

Thesis (Ph. D.)--University of Texas at Austin, 1999. / Vita. Includes bibliographical references (leaves 164-175). Available also in a digital version from Dissertation Abstracts.

The change in land use is an important factor affecting soil C stocks and their distribution in the soil profile. The conversion of native vegetation (NV) for agricultural systems causes a sharp decline in carbon storage in the soil, especially when the soil management is based on intensive and frequent handling and input waste of limited harvest operations. However, the adoption of the preservation system based on minimal soil disturbance and intensive cultivation system can restore levels of soil C stock. Thus , this study aimed to select six pioneer and reference areas of no-till in Rio Grande do Sul, which are now at the stage of consolidated system (>20 years) and paired with nearby native vegetation. This study is divided into three chapters: a) the first evaluated the accumulation and redistribution of carbon in the profile; b) second chapter evaluated key elements in the accumulation of carbon in the surface (0-15 cm) and deep (60-100 cm) layers c) and the third chapter tested the hypothesis that the CSR is affected by soil order and climate type. The main treatments were soil tillage and different cropping systems in two long-term experiments. The implementation of no-till for the six areas ranged from 1978 to 1990, with different textural and mineralogical gradients. Soil samples were collected at five soil depths in a soil profile (0-100 cm). The C content in the soil was determined by dry combustion analyzer using a C/N. The soil C stock was calculated based on the equivalent mass of soil. The principal component analysis (PCA) were performed with the Statistica software version 7 and used a data matrix consisting of 24 variables (attributes of climate, topography and soil surface and subsurface layer). Multiple regressions were also performed to model the C stock in the layer 0-15 and 60-100 cm depth, the method of "Stepwise" selection technique of Forward variables. The statistical regression analyzes were performed using the program JMP iN version 3.2.1 (SALL et al. 2005), using the F test at 5% significance. In chapter 1 data presented indicate that site 1 (Santa Rosa) showed the most reduction in C stock for the conversion of NV to cropping system, ranging 32-39%. C stock surface (0-5 cm) was fully recovered at site 2 (Manoel Viana), site 3 (Palm Missions), site 4 (Lagoa Vermelha) and site 5 (Cruz Alta), with this recovery of 144 % for Typic Quartzipisamment and ranging from 100 to 122% for Oxisols. The biggest changes, with regard to redistribution and increase of carbon storage occurred in the Oxisol, site 4 (Lagoa Vermelha) and 5 (Cruz Alta). There was an increase in the concentrations of particulate organic carbon (POC) in the Lagoa Vermelha and Cruz Alta, sites 4 and 5, across sampled profile relative to NV. In chapter 2 the factors that determined the accumulation of C were different in the condition of subsuperfical layer (60-100 cm) in relation to the surface layer (0-15 cm). In the surface layer (0-15 cm), the saturation of calcium, magnesium, effective cation exchange capacity (CEC) and SOM were positively correlated with the C stock in both no-till and NV. In the subsurface layer (60-100 cm) the attributes that best correlated positively with the C stock in the no-till were altitude and soil organic matter (SOM) in the no-till, and clay, and iron oxides SOM in NV. The highest altitude (801 m) and lower mean annual temperature (16.7°C) favored the accumulation of C stock of surface (0-15 cm) and subsoil (60-100 cm) in no-till. Being that the change in mean annual temperature in the subsurface horizon was more sensitive correlation with the C stock (R2= -0.91) compared to the surface horizon (R2= -0.81). In Chapter 3, the higher CSR and CPI indices were found under treatments with minimum soil disturbance and intensive crop rotation. Lower CSR and CPI values were associated with frequent mobilization and lower crop diversity. These CSR indices sensitively distinguished the intensity of tillage (NT replacing CT) and cropping systems (cover crops replacing winter fallow or crop succession).Therefore, given these results, the combination of the no-till with the intensification of cultivation of long-term systems is an efficient tool for the recovery of soil C, playing a crucial role in productivity, environmental ecosystem and soil quality. / A mudança no uso da terra é um fator importante que afeta o estoque de C do solo e a sua distribuição no perfil. A conversão da CN para sistemas agrícolas provoca uma queda acentuada no estoque de C no solo, especialmente quando o manejo do solo é baseado em operações de manejo intensivo e frequentes e entrada de resíduo da colheita limitado. No entanto, a adoção do sistema de conservação com base na perturbação mínima do solo e sistema de cultivo intensivo pode restaurar em algum nível do estoque de C no solo. Assim, o presente estudo buscou selecionar seis áreas pioneiras e de referência no SPD no Rio Grande do Sul, que hoje estão na fase de sistema consolidado (> 20 anos) pareadas com campo nativo vizinho. Este estudo esta dividido em três capítulos: a) no primeiro foi avaliado o acúmulo e redistribuição de carbono no perfil; b) no segundo capitulo foi avaliado os fatores determinantes no acúmulo de carbono em camada superficial (0-15 cm) e profunda (0-60 cm) desses solos; c) e o terceiro capítulo testou a hipótese de que a RE é afetada por ordem do solo e tipo de clima. Os tratamentos principais foram preparo do solo e diferentes sistemas de cultivo em dois experimentos de longa duração. A implantação das seis áreas sob SPD variou de 1978 a 1990, com diferentes gradientes texturais e mineralógicos. As amostras de solo foram coletadas em cinco profundidades de solo em um perfil de solo (0-100 cm). O conteúdo de C no solo foi determinado por combustão seca usando um analisador de C/N. O estoque de C no solo foi calculado com base na massa de solo equivalente. Foi realizada a análise de componentes principais (ACP) no software Statistica versão 7 e utilizada uma matriz de dados composta por 24 variáveis (atributos de clima, relevo e solo da camada superficial e subsuperficial). Foi realizada ainda uma regressão múltipla para modelar o estoque de C na camada de 0-15 e 60-100 cm de profundidade, pelo método Stepwise , técnica de seleção de variáveis Forward. As análises estatísticas da regressão foram feitas através do programa JMP IN versão 3.2.1 (SALL et al., 2005), utilizando-se o teste F, a 5% de significância. No capítulo 1 os dados apresentados indicam que o local 1 (Santa Rosa) foi o que mais reduziu o estoque de C pela conversão do CN para sistema de cultivos, variando de 32 a 39%. O estoque de C superficial (0-5 cm) foi recuperado integralmente nos locais Local 2 (Manoel Viana), Local 3 (Palmeira das Missões), Local 4 (Lagoa Vermelha) e Local 5 (Cruz Alta), sendo essa recuperação de 144% para o Neossolo Quartzarênico e variando de 100 a 122 % para os Latossolos argilosos. As maiores alterações, no que diz respeito à redistribuição e incremento de estoque de C, ocorreram no Latossolo dos locais 4 (Lagoa Vermelha) e 5 (Cruz Alta). Houve incremento nas concentrações de COP nos locais de Lagoa Vermelha e Cruz Alta em todo perfil amostrado em relação ao CN. No capitulo 2 os fatores que determinaram o acúmulo de C foram diferentes na condição da camada subsuperfical (60-100 cm) em relação à camada superficial (0-15 cm). Na camada superficial (0-15 cm), a saturação de cálcio, magnésio, CTC efetiva e MOS foram fatores correlacionados positivamente com o estoque de C tanto em SPD como em CN. Na camada subsuperficial (60-100 cm) os atributos que melhor se correlacionaram positivamente com o estoque de C no SPD foram altitude e MOS no SPD, e a argila, MOS e óxidos de ferro no CN. A maior altitude (801 m) e a menor temperatura média anual (16,7 ºC) favoreceram o acúmulo de estoques de C superficial (0-15 cm) e subsuperficial (60-100 cm) no SPD. Sendo, que a mudança de temperatura média anual no horizonte subsuperficial teve correlação mais sensível com o estoque de C (R2= -0,91) em relação ao horizonte superficial (R2= -0,81). No capitulo 3, os índices de RE e CPI mais elevados foram encontrados sob tratamentos com perturbação mínima do solo e rotação de culturas intensivas. Valores de RE e CPI baixos estavam associados a mobilização frequente e menor diversidade de culturas. Estes índices de RSE sensibilidade distinguiu a intensidade de plantio direto (PD substituindo PC) e sistemas de cultivo (culturas de cobertura de inverno substituindo sucessão pousio ou cultura). Portanto, diante desses resultados, a associação do SPD com a intensificação de sistemas de cultivo de longo prazo é uma ferramenta eficiente para a recuperação do C no solo, desempenhando um papel crucial na produtividade do ecossistema, ambiental e de qualidade do solo.

O trabalho é um estudo experimental do comportamento tensão-deformação, em argila adensada unidirecionalmente, após mistura com água. Para sua execução, foram desenvolvidos equipamentos para adensamento de grandes quantidades de Lama, e medidores eletrônicos específicos para deformações volumétricas e radiais, usados em ensaios de compressão triaxial. O modelo da teoria clássica elasto-linear, para solos com comportamento anisotrópico é utilizado, após desenvolvimento algébrico, na obtenção dos parâmetros da argila. Nos cálculos, são aplicados processos estatísticos de regressões polinomiais. São analisadas as correlações dos parâmetros elásticos iso e anisotrópicos (Módulos de Elasticidade, Coeficientes de Poisson e Módulos de Elasticidade Transversal), com as tensões confinantes dos ensaios triaxiais, e com os Índices de pré-adensamento OCR das Lamas. / This work is an experimental study of the stress-strain behavior on clay one-dimensionally consolidated, after mixing with water. A consolidation equipment designed for great mass of mud and specific electronic apparatus for volumetric and lateral displacements on the triaxial tests were developed for this study. The classical theory of elasto-linear model for anysotropic soils is used, after algebraic manipulation, to obtain clay parameters. Multiple regressions are used for variables computations. Iso and anysotropic elastic parameters (Young modulus, Poisson ratio and shear modulus) are correlated with the confinant stresses and the over-consolidation-ratios (OCR).

Submitted by Luciana Ferreira (lucgeral@gmail.com) on 2016-01-07T11:01:28Z No. of bitstreams: 2 Dissertação - Leandro Almeida de Santana - 2015.pdf: 802231 bytes, checksum: 2137370a53d1ffc87e93006cf5a5e56b (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2016-01-07T11:03:29Z (GMT) No. of bitstreams: 2 Dissertação - Leandro Almeida de Santana - 2015.pdf: 802231 bytes, checksum: 2137370a53d1ffc87e93006cf5a5e56b (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-01-07T11:03:29Z (GMT). No. of bitstreams: 2 Dissertação - Leandro Almeida de Santana - 2015.pdf: 802231 bytes, checksum: 2137370a53d1ffc87e93006cf5a5e56b (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2015-03-27 / This dissertation analyzes the consolidated rural areas, created by the 2012 Forest Code, from the perspective of the principle of social and environmental function of the property. Therefore, brings conceptual aspects and historical sketch about property rights and its social function, focusing on the Brazilian Agricultural Law. It pays attention to social and environmental function of land and the study of protected areas as permanent preservation and legal reserve for the consolidated rural areas are directly related thereto. It also analyzes the rural areas consolidated from the perspective of other rules and explicit environmental constitutional principles or implied, as to seal the setback in environmental matters, sustainable development, prevention and the general duty not to degradation. Talks about the unconstitutionality entailed daily graded recitations in proceedings before the Supreme Court contained in ADIs n. 4901, 4902 and 4903. It adopts deductive and argumentative research method and makes use of historicizing concepts to establish the conclusion that the consolidated rural areas confront social and environmental function of land and other environmental principles and constitutional rules. / Esta dissertação analisa as áreas rurais consolidadas, criadas pelo Código Florestal de 2012, sob a perspectiva do princípio da função socioambiental da propriedade. Para tanto, traz aspectos conceituais e esboço histórico acerca do direito de propriedade e sua função social, com enfoque no Direito Agrário brasileiro. Dedica especial atenção à função socioambiental da terra e ao estudo das áreas protegidas como de preservação permanente e reserva legal, pois as áreas rurais consolidadas estão diretamente relacionadas a estas. Também analisa as áreas rurais consolidadas sob a perspectiva de outras regras e princípios constitucionais ambientais explícitos ou implícitos, como a vedação ao retrocesso em matéria socioambiental, o desenvolvimento sustentável, a prevenção e o dever geral de não degradação. Discorre acerca das arguições de inconstitucionalidade em tramitação perante o Supremo Tribunal Federal contidas nas ADIs de n. 4901, 4902 e 4903. Adota o método dedutivo-argumentativo de pesquisa e vale-se da historicização de conceitos para firmar a conclusão de que as áreas rurais consolidadas afrontam a função socioambiental da terra e outros princípios e regras constitucionais ambientais.

This diploma thesis deals with the deferred tax issue in the context of changing the US GAAP accounting system to IFRS. First of all, it summarizes the theoretical approaches to recognition, measurement and reporting of deferred tax and examines the factors, which could affect its appearance in the individual and consolidated financial statements. Then this diploma thesis focuses on the comparison between the US GAAP and IFRS rules regarding deferred tax accounting. The output of this comparison is demonstrated in a form of analysis table pointing to the fundamental conceptual differences. Next part of the thesis presents the first IFRS adoption issue in relation to IFRS 1, where the effect of the first adoption on the presented deferred tax is accentuated. After all, the findings from the theoretical part of the diploma thesis are applied in the practical example of PJSC LUKOIL, which had to change US GAAP to IFRS in 2014 due to the new legislation requirement. This last part examines the differential attitudes of both accounting systems to deferred tax and presentation and significance of deferred tax at the first IFRS adoption.

Croatia became an independent country 1991 and has since then strived to reach a democracy level, which can lead to membership of the European Union. The purpose of this essay is on the basis of consolidate democratic perspective to illustrate Croatia’s democratic development. In order to fulfil the aim, I have applied a qualitative text analysis technique. Through analysis of books and documents, data was collected to accommodate a valid result. I have used consolidated democracy, with its five areas (political, civil, economic, legal and bureaucratic), as my theoretical framework to the data, to provide answers and develop an analysis. The conclusions show that the consolidate democracy in Croatia has developed a lot since the independence, and Croatia is on its good way to turn into a democratic state like other West-European countries. Croatia has developed and is still developing their political, civil, economic, legal and bureaucratic areas. A good sign of their democratic development is that Croatia received status as a candidate country in June 2005 for European Union, which shows that Croatia is on the way to complete its transition to consolidated democracy.

This master’s thesis deals with a comparison of applied methods of consolidation in connection with evaluation of impact of their difference on a financial situation of capitally connected enterprises through a financial analysis. Theoretical background describes fundamental characteristics of a consolidated financial statement and representative indicators of a financial analysis, but also deals with a procedure of a consolidation. In the practical part of the thesis the acquired knowledge is applied on the evaluation of the current and newly chosen method of consolidation in connection with execution of the financial analysis of both methods. The thesis also deals with the assessment of concrete results and complete evaluation of methods in relation to the financial position and performance of the consolidated enterprise.