Crew race strategy is typically formulated by coaches based on rowing tradition and years of experience. However, coaching strategies are not generally supported by empirical evidence and decision-support models. Previous models of crew race strategy have been constrained by the sparse information published on crew race performance (quarterly 500-meter splits). Empirical research has merely summarized which quarterly splits averaged the fastest and slowest relative to the other splits and relative to the average speed of the other competitors. Video records of crew race world championships provide a rich source of data for those capable and patient enough to mine this level of detail. This dissertation is based on a precise frame-by-frame video analysis of five world championship rowing finals. With six competing crews per race, a database of 75 race-pair duels was compiled that summarizes race positioning, competitive drives, and relative stroke rates at 10-meter intervals recorded with photo-finish precision (30 frames per second). The drive-based research pioneered in this dissertation makes several contributions to understanding the dynamics of crew race strategy and performance: 1) An 8-factor conceptual model of crew race performance. 2) A generic drive model that decomposes how pairs of crews duel in a race. 3) Graphical summaries of the rates and locations of successful and unsuccessful drives. 4) Contour lines of the margins that winning crews hold over the course of the race. 5) Trend lines for what constitutes a probabilistically decisive lead as a function of position along the course, seconds behind the leader, and whether the trailing crew is driving. This research defines a new drive-based vocabulary for evaluating crew race performance for use by coaches, competitors and race analysts. The research graphically illustrates situational parameters helpful in formulating race strategy and guiding real-time decision-making by competitors. This research also lays the foundation for future industrial engineering decision-support models and associated parameters as applied to race strategy and tactics.

Tesen att en fältherre hade små möjligheter att styra ett slag när det väl hade börjat har framförts av författaren Peter Englund. Denna tes delar forskare i två läger där det andra lägret menar att fältherren hade mycket stor betydelse för utgången av ett slag.   Syftet med denna uppsats är tvådelat. Den första delen i syftet är att undersöka om det fanns faktorer andra än fältherrens styrning som kunde avgöra ett dåtida slag och den andra delen i syftet är att se om det går att applicera moderna doktriner i analysen av dåtida fall.   Resultatet av undersökningen visar att fältherren hade små möjligheter att styra slaget men det fanns med ett energiskt och karismatiskt föregångsmannaskap möjlighet att påverka slaget. Det framgår tydligt faktorer i slagen som fältherren inte kunde styra över. Svaret är att en kombination av fältherrens påverkan och andra faktorer avgör ett slag, ingendera står ensam. Syftet uppfylls med att det finns andra faktorer identifierade och en modern doktrin går att använda vid analysen. / The thesis that a military commander had little opportunity to guide a battle when it had started has been proposed by the Author Peter Englund. This thesis divides researchers into two sides where the second side means that the Commander had a very big significance to the outcome of a battle.   The purpose of this essay is two-fold. The first part of the purpose is to examine whether there were factors other than the Commanders guidance that could determine a contemporary battle and the second part of the purpose is to see if it is possible to apply modern doctrines in the analysis of contemporary cases.The results of the study show that the Commander had little opportunity to control the battle but there was a possibility with an energetic and charismatic example to influence the battle. There are clearly factors in the battles that the Commander could not affect. The answer is that a combination of the Commanders influence and other factors determine a battle, neither stands alone. The purpose was met by that there are other factors identified and a modern doctrine can be used in the analysis.

This essay investigates the extent and significance of a gender decisive language in the foreign language classroom. Focus lies on teachers teaching English as a foreign language and their attitudes towards gender neutrality from a pure linguistic point of view. My starting point was previous research done concerning my topic and the survey was performed through questionnaires that were sent out with both qualitative and quantitative questions to thirty teachers.   My findings indicate that the teachers contradict themselves when answering the questionnaire. Their knowledge of gender neutrality is surprisingly low, but they think they know more than they actually do. It is essential to teach more about gender decisive language in schools and at the Teachers’ Education to promote equality. Conclusions can be drawn that this is an issue not dealt with enough and that teachers seem to have a distorted image about their approach concerning gender neutrality.

This Master's thesis concerns cross-border mergers on the Czech market. The aim of the thesis is to identify their main trends. Though the theory of both cross-border and domestic mergers is mentioned, the emphasis is placed on the analytical part. The analysis is based on real life data of mergers which were realized from 2008 till 2015 and in which a Czech company took part. The research focuses on the development of quantity and type of cross-border mergers whose project was filed in the public register, quantity of finished mergers, number of participating companies and the country under whose legal system the participating companies operate, the position of Czech companies, ownership structure of participating companies, their legal form, reasons for realization of mergers, exchange ratio, decisive day assessment in relation with the balance sheet date and processing time of a cross-border merger.

Legal, accounting and tax aspects of transformations of companies. The presented dissertation focuses on transformation of companies. The work provides the accounting, tax and legal perspective of company transformations with the goal of interconnecting these perspectives and providing the reader with a deeper insight into company transformations. The accounting perspective is often directly connected to the tax perspective. The individual forms of transformation are discussed in the work, including their graphic model-showcasing, followed by individual basic company transformation elements and institutions related to company transformations. The individual elements are also put into historical context. Basic principles affecting company transformations and their impact primarily on the tax area are discussed within the individual views of transformation. The individual elements, institutions and principles are further examined first separately in general and then with regard to their interrelations and ways they affect one another. To conclude, a step by step scenario of one of the forms of transformation, namely split, is provided.

工業區開發因必須耗費大量的人力､物力與財力，是以多屬於國家長期 性的投資計畫與工作，又因其是為近代促進經濟成長的主要手段，故此法 即成為二次大戰後各國為迅速恢復國力競相使用的重要方法。臺灣地區工 業區開發至今已有三十年歷史，但因早期均以改善經濟條件､促進經濟成 長為主要指標，而鮮少慮及其他相關配合層面之考量，是以近年來不斷發 生公害､汙染事宜，而在民眾環保意識日漸高張的情況下，抗爭事件亦日 益頻繁。 為減少因著重單一指標而導致之問題，故本論文進一步研究 臺灣地區未來工業區開發決策指標合理的考量方向，並以國內外相關文獻 回顧及理論探討方式，配合AHP決策法則的應用，進而得出臺灣地區工業 區開發決策指標應除經濟指標之考量外，尚須配合考量環保及社會指標， 並祈以多重指標之考量，可作為政府在未來擬定工業區開發決策指標之參 考。

雲端運算為近年來新興的熱門話題，強調只要透過網路就可以讓使用者依據實際需求彈性地使用計算資源並按照使用量的多寡計費。許多研究報告認為這種將計算、儲存資源以服務形式提供給使用者的租用模式，將有助於節省資訊投資成本而備受企業主矚目；除了節省成本誘因之外，採用雲端運算服務後可能衍生資訊安全、保密的疑慮，也是大家所關注的焦點，因此使用者如何於採用雲端運算服務的決策過程中取得利弊的平衡點相當重要。 本研究將以企業使用者的觀點，探討影響其使用雲端運算服務的決定因素內涵，範疇侷限於台灣的進出口業者。研究根據過去文獻資料，彙整出五個影響使用者決策因素的構面：知覺效益、安全與信任、創新認同程度、知覺有用性以及知覺易用性，並以問卷調查方式進一步瞭解影響企業使用決策的因素；經由問卷調查的結果發現，上述考量構面足以解釋台灣進出口業者使用雲端服務意願百分之六十的變異，而其中影響業者使用意願程度最高的因素為知覺有用性。 / Cloud computing which emphasizes cloud users can elastically leverage computing resources on demand through the internet has recently become a hot issue. Many studies claimed that this rental model of providing storage resources as a service to users would be good for business to save the cost of investing in information technology which attracts lots of business owners. On the other hand, adoption of cloud computing service may arise several concerns like data security, service reliability and so on. In all, it is really hard to strike a balance during the decision-making process whether should business adopt cloud services. In this research, we explored the determinants of using cloud service form business users’ viewpoints which limited to the import/export industry in Taiwan. Based on past literature, we adopted five dimensions in decision-making: perceived benefits, security and trust, recognition of innovation, perceived usefulness and perceived ease of use. Investigating the findings through questionnaire survey, we found that the above dimensions can explain 60% variation of the causes of adopting cloud services to business users and the most sufficient impact factor is perceived usefulness.

O Balanced Scorecard, desde o seu surgimento, tem se mostrado uma excelente ferramenta de gestão da estratégia nas organizações em que vem sendo implantado. A sua focalização em perspectivas, faz com que os esforços de todos os colaboradores sejam direcionados aos fatores críticos de sucesso das organizações. Neste sentido, é sabido que as empresas familiares, de um modo geral, apresentam sérios problemas de gestão, sendo agravados, quando a empresa é uma indústria. Desta forma, no desenvolver desta dissertação, estudam-se as características das empresas familiares, as características da indústria brasileira e, demonstra-se, como o Balanced Scorecard associado ao Planejamento Estratégico podem ajudar na gestão destas empresas. Ao final, propõe-se um método de implementação de BSC para Empresas Industriais Familiares Brasileiras, com a demonstração de aplicabilidade, através de um caso prático. / The Balanced Scorecard, since its beginning, has been an excellent tool of strategy management in the organizations which have had it implemented. With its focus on perspective, the effort of all collaborators is led to decisive factors of success in the organizations. In this sense, it is known that family-run businesses, in general, present serious management problems, which are aggravated when the company is an industry. Thus, in developing this dissertation, the characteristics of family-run businesses and the characteristics of the Brazilian industry are studied, and it is demonstrated how the Balanced Scorecard associated with the Strategy Planning can help to manage those companies. In the end, a method of implementation of BSC for Brazilian Family-run Industrial Companies is proposed with a demonstration of applicability through a practical case.

No Brasil, as hortaliças são produzidas, em diferentes épocas do ano, por milhares de agricultores familiares, distribuídos por todo o país. Por ser uma atividade que admite maior complexidade que as demais atividades agrícolas, esta tese propõe um sistema de planejamento da produção olerícola (SPPO) para as unidades de produção familiar (UPFs). Para o desenvolvimento do SPPO utilizou-se uma metodologia, dividida em quatro fases. A primeira fase consistiu no levantamento de fatores e variáveis intervenientes no processo decisório (para quem, o que, quando e quanto produzir) utilizando-se a análise de conteúdo. Os resultados encontrados foram submetidos ao crivo dos especialistas em olericultura e olericultores familiares, por meio de entrevistas individuais, para definir quais elementos incorporar ao SPPO. Na segunda fase estruturou-se o banco de dados do SPPO de acordo com os resultados da primeira fase. A terceira fase, denominada processo de filtragem, além de contemplar a experiência do olericultor na escolha dos canais de distribuição, hortaliças e confrontar as recomendações agrotécnicas com as condições edafoclimáticas da localidade, busca reduzir a dimensão do problema de planejamento do sequenciamento de produção. A quarta fase consistiu na modelagem matemática para a definição da combinação de produção que será recomendado para a UPF em estudo. Ainda, nesta fase é proposta uma metodologia multiíndice para analisar a viabilidade econômica da produção recomendada pelo SPPO. Entre as vantagens do SPPO, destacam-se: (i) consideração dos fatores mercadológicos, agroecológicos, agrotécnicos, agrotecnológicos, capacidade (área, recursos humanos, hídricos e financeiros) e de base ecológico-sustentável que são incorporados em função das escolhas do olericultor; (ii) maior entendimento da complexidade que envolve o desenvolvimento da atividade; (iii) levantamento das despesas e receitas semanais durante o horizonte de planejamento; e (iv) visualização das atividades (tarefas) que devem ser realizadas para o desenvolvimento do planejado. Foram realizados estudos de caso, utilizando dados reais adaptados de UPFs do município de Pato Branco/PR, para mostrar a viabilidade do SPPO como ferramenta auxiliar no planejamento da produção de hortaliças nas UPFs. / In Brazil, vegetables are produced in different year seasons by thousands of family farms distributed throughout the country. Being an activity that allows bigger complexity than other agricultural activities, this thesis proposes a olericultural production planning system (SPPO) for the family production units (UPFs). For the development of the SPPO it was applied a methodology divided into four phases. The first phase consisted in collecting the factors and variables intervenient in the decisive process (to whom, what, when, and how much to produce) using the content analysis. The results found were submitted to the appreciation of olericulture specialists and family olericulturists, by means of individual interviews, to define which elements to incorporate to the SPPO. In the second phase the SPPO data bank was structured according to the first phase results. The third phase, denominated filtration process, besides contemplating the olericulturist´s experience in the choice of the distribution canals, vegetables, and in confronting the agrotechnical recommendations with the edafoclimatical conditions of the place aims at reducing the dimension of the problem of production sequencing planning. The fourth phase consisted in the mathematical modeling to the definition of production combination which will be recommended to the UPF being studied. In this phase it is still proposed a multiindex methodology to analyze the economical viability of the production recommended by the SPPO. Among the SPPO advantages can be mentioned: (i) consideration of market agroecological, agrotechnical, agrotechnological factors, capacity (area; human, hydric, and financial resources), and of ecological-sustainable basis that are incorporated according to the olericulturist´s choices; (ii) greater understanding of the complexity that involves the activity development; (iii) calculating the weekly expenses and revenue during the planning horizon; and (iv) visualization of the activities (tasks) that must be performed to the development of what has been planned. Case studies were performed, using actual data adapted to the UPFs in the city of Pato Branco/PR to show the viability of the SPPO as an auxiliary tool in planning vegetables production in the UPFs.

No Brasil, as hortaliças são produzidas, em diferentes épocas do ano, por milhares de agricultores familiares, distribuídos por todo o país. Por ser uma atividade que admite maior complexidade que as demais atividades agrícolas, esta tese propõe um sistema de planejamento da produção olerícola (SPPO) para as unidades de produção familiar (UPFs). Para o desenvolvimento do SPPO utilizou-se uma metodologia, dividida em quatro fases. A primeira fase consistiu no levantamento de fatores e variáveis intervenientes no processo decisório (para quem, o que, quando e quanto produzir) utilizando-se a análise de conteúdo. Os resultados encontrados foram submetidos ao crivo dos especialistas em olericultura e olericultores familiares, por meio de entrevistas individuais, para definir quais elementos incorporar ao SPPO. Na segunda fase estruturou-se o banco de dados do SPPO de acordo com os resultados da primeira fase. A terceira fase, denominada processo de filtragem, além de contemplar a experiência do olericultor na escolha dos canais de distribuição, hortaliças e confrontar as recomendações agrotécnicas com as condições edafoclimáticas da localidade, busca reduzir a dimensão do problema de planejamento do sequenciamento de produção. A quarta fase consistiu na modelagem matemática para a definição da combinação de produção que será recomendado para a UPF em estudo. Ainda, nesta fase é proposta uma metodologia multiíndice para analisar a viabilidade econômica da produção recomendada pelo SPPO. Entre as vantagens do SPPO, destacam-se: (i) consideração dos fatores mercadológicos, agroecológicos, agrotécnicos, agrotecnológicos, capacidade (área, recursos humanos, hídricos e financeiros) e de base ecológico-sustentável que são incorporados em função das escolhas do olericultor; (ii) maior entendimento da complexidade que envolve o desenvolvimento da atividade; (iii) levantamento das despesas e receitas semanais durante o horizonte de planejamento; e (iv) visualização das atividades (tarefas) que devem ser realizadas para o desenvolvimento do planejado. Foram realizados estudos de caso, utilizando dados reais adaptados de UPFs do município de Pato Branco/PR, para mostrar a viabilidade do SPPO como ferramenta auxiliar no planejamento da produção de hortaliças nas UPFs. / In Brazil, vegetables are produced in different year seasons by thousands of family farms distributed throughout the country. Being an activity that allows bigger complexity than other agricultural activities, this thesis proposes a olericultural production planning system (SPPO) for the family production units (UPFs). For the development of the SPPO it was applied a methodology divided into four phases. The first phase consisted in collecting the factors and variables intervenient in the decisive process (to whom, what, when, and how much to produce) using the content analysis. The results found were submitted to the appreciation of olericulture specialists and family olericulturists, by means of individual interviews, to define which elements to incorporate to the SPPO. In the second phase the SPPO data bank was structured according to the first phase results. The third phase, denominated filtration process, besides contemplating the olericulturist´s experience in the choice of the distribution canals, vegetables, and in confronting the agrotechnical recommendations with the edafoclimatical conditions of the place aims at reducing the dimension of the problem of production sequencing planning. The fourth phase consisted in the mathematical modeling to the definition of production combination which will be recommended to the UPF being studied. In this phase it is still proposed a multiindex methodology to analyze the economical viability of the production recommended by the SPPO. Among the SPPO advantages can be mentioned: (i) consideration of market agroecological, agrotechnical, agrotechnological factors, capacity (area; human, hydric, and financial resources), and of ecological-sustainable basis that are incorporated according to the olericulturist´s choices; (ii) greater understanding of the complexity that involves the activity development; (iii) calculating the weekly expenses and revenue during the planning horizon; and (iv) visualization of the activities (tasks) that must be performed to the development of what has been planned. Case studies were performed, using actual data adapted to the UPFs in the city of Pato Branco/PR to show the viability of the SPPO as an auxiliary tool in planning vegetables production in the UPFs.