Thesis (doctoral)--Justus-Liebig-Universität Giessen, 2000. / Includes bibliographical references (p. 163-176).

Thesis (doctoral)-Universität, Potsdam, 2003. / Includes bibliographical references (p. 538-571) and indexes.

Thesis (Ph. D.)--University of Washington, 2005. / Vita. Includes bibliographical references (leaves 438-460).

This thesis deals with current amendment of the International Financial Reporting Standards Conceptual Framework. This Amendment is one of the most awaited projects of the International Accounting Standards Board for the year 2017. Conceptual Framework serves as a basic ideological basis and theoretical premise for the creation of the accounting standards. Consistence between Conceptual Framework and IFRS and being up to date are the key factors for the whole system to work properly. This thesis deals with the Conceptual Frameworks development from its beginnings in the USA to the current amendment made by IASB and the thesis is trying to analyse the whole concept of the Conceptual Framework, its importance and its contained information which are under a strong pressure to be perfect. This thesis primary goal is to analyse the current amendment of the Conceptual Framework, which is being evaluated and commented with help of the comment letters received to the Exposure Draft 2015. There are also suggested some recommendations, that should be considered before finalizing the new Conceptual Framework.

Magister Legum - LLM

Most farming at subsistence level is located in rural areas where the majority of smallholder farmers have low productivity which results in high rate of food insecurity. The areas are characterised by animal traction and poor farming practises, and monoculture is mostly preferred. In light of this, this study analyzed the impact of animal power on agricultural productivity. Smallholder farmers in the lowlands of Mohale’s Hoek district of Lesotho were investigated by means of a case study methodology. The aim of the study was to inform agricultural policy about the level and key determinants of inefficiency in the smallholder farming system so as to contribute to policy designed to raise productivity of smallholder farmers. The sampling frame comprised farmers and extension workers in the lowlands of Mohale’s Hoek district. From this frame, 118 farmers and 4 extension workers were randomly selected from four villages, namely‘Mapotsane, Potsane, Tsoloane and Siloe. The four groups of farmers include; the farmers owning and using cattle for ploughing, farmers owning tractor and cattle and using them for ploughing, farmers owning tractor only and using it for ploughing, and farmers who owned neither cattle nor tractor and normally hire these when ploughing operations are to be done on the farm. The interviews of these farmers and extension workers were conducted by means of semi-structured questionnaire which consisted of both open and close ended questions. The study used the stochastic frontier production model for the production efficiencies and linear regression model for the impact of animal traction on agricultural productivity. Both procedures provided insights into the relative contributions of animal power and traditional systems to poverty alleviation and food security in the project areas. Descriptive statistics were employed for farming systems and challenges facing small scale farmers. Gross Margins analysis was conducted for the animal power and tractor power yield levels for maize crop to compare the two types of power. Some diagnostic tests to detect serial correlation and heteroskedasticity and t-tests were also performed. The significant variables include the area of sorghum ploughed, members of the household that assist with family labour, education, quantity of fertilizer applied, time taken by the farmers in farming, members who are formally employed, household size, area of land ploughed, old age, costs of tractor and animal, marital status, income, area of maize ploughed, area of sorghum ploughed, quantity of fertilizers applied, costs of seeds and fertilizers applied, maize and sorghum yield and amount sold and consumed. The study revealed that monoculture is mainly practised and many smallholder farmers used traditional technologies that fail to replace nutrients in the soil. Nonetheless family labour was not a problem. During the farming season, tractors were used as the main source of power for ploughing. Most farmers hired these for maize production as it is a staple food crop even where animal power is available. It was noted that the tractors were few and in most cases old and malfunctioning. The cost of using animals in farming obviouslyplayed a role in the production of both maize v and sorghum in the lowland areas of Mohale’s Hoek district. Smallholder farmers who owned both tractors and animals produced more but they were mainly affected by high costs of maintaining the aging tractors, generally purchased on the used-equipment market. The increased challenges resulted in lower productivity of the smallholder farmers, including: unhealthy animals, drought, marketing problems, late ploughing, poor soils, lack of extension services, low yields, low income, lack of information, lack of appropriate implements, lack of support services, nutrition inadequacy, inappropriate farming systems. The study recommended the adoption and promotion of low-cost mechanization in the lowlands of Mohale’s Hoek district so as to increase the production of the smallholder farmers. Increased productivity will in turn improve household food security.

The main aim of this thesis is to describe the complex transaction that is de-merger. It outlines the legal process of divisions, accounting and tax procedures. From the legal point of view, the main emphasis is put on the decisive date and draft terms of division. The accounting part concentrates on valuation and deferred tax. There is also a brief characterization of corporate income tax regarding divisions. The last part of this thesis describes some examples from accounting practice and their analysis and comparison.

In South Africa, nearly 80 % of electricity is generated from coal fired power plants. Due to the complexity of the interconnected systems that make up a typical power plant, analysis of the root causes of load losses is not a straightforward process. This often leads to losses incorrectly being ascribed to the Induced Draught (ID) fan, where detection occurs, while the problem actually originates elsewhere in the plant. The focus of this study was to develop and demonstrate a modelling methodology to quantify the effects of major plant anomalies on the capacity of ID fans in coal fired power plants. The ensuing model calculates the operating point of the ID fan that is a result of anomalies experienced elsewhere in the plant. This model can be applied in conjunction with performance test data as part of a root cause analysis procedure. The model has three main sections that are integrated to determine the ID fan operating point. The first section is a water/steam cycle model that was pre-configured in VirtualPlantTM. The steam plant model was verified via energy balance calculations and validated against original heat balance diagrams. The second is a draught group model developed using FlownexSETM. This onedimensional network is a simplification of the flue gas side of the five main draught group components, from the furnace inlet to the chimney exit, characterising only the aggregate heat transfer and pressure loss in the system. The designated ID fan model is based on the original fan performance curves. The third section is a Boiler Mass and Energy Balance (BMEB) specifically created for this purpose to: (1) translate the VirtualPlant results for the steam cycle into applicable boundary conditions for the Flownex draught group model; and (2) to calculate the fluid properties applicable to the draught group based on the coal characteristics and combustion process. The integrated modelling methodology was applied to a 600 MW class coal fired power plant to investigate the impact of six major anomalies that are typically encountered. These are: changes in coal quality; increased boiler flue gas exit temperatures; air ingress into the boiler; air heater inleakage to the flue gas stream; feed water heaters out-of-service; and condenser backpressure degradation. It was inter alia found that a low calorific value (CV) coal of 14 MJ/kg compared to a typical 17 MJ/kg reduced the fan's capacity by 2.1 %. Also, having both HP FWH out of service decreased the fan's capacity by 16.2 %.

This work focuses on polymer optical fiber (POF). It describes basic properties of polymer optical fibers, materials for production and methods of manufacturing processes. In following chapters are given individual fibers that vary different refractive indexes and diameter of fiber. Also there are analyse connectors which are used for joining. As very suitable solution for home installation seems to be using the system Optolock without connectors. In the work is also written several areas where it is possible to use the POF. It can break through in automotive industry, home networks or as a sensor. The practical part contains measuring polygon draft and FTTH proposal using POF for distribution system in the house, where P2P topology is choosen. It´s also made a proposal for distribution of POF in the apartment. For installation in the apartment prices of network components are compared between POF distribution and UTP cat.6 cabling. UTP cat.6 is in this comparison many times more cheaply. Final chapter evaluate demands on work with POF fibers. Describes preparation of fiber before communication and creation of small experimental network. Important findings of the work are summarized in the conclusion.

Master’s thesis presents the prerequisites for producing a business plan for dancing-school foundation. It analyses problems, which are related to creation of business plan and of dancing-school foundation. It contains suggestions of organizational, marketing and financial plan that can be applied within creation and activity of this company. The work expresses how the project should be undertaken.