This thesis consists of an analysis of intra-group relations that can occur during the transformation of companies and when the financial statements are consolidated. It also mentions the reasons why it is necessary to eliminate them. It shows the current view of International Financial Accounting Standards on this subject and its historical development. It takes into account the Czech business legislation, especially the accounting legislation in order to underline the importance of the elimination method over the duplicate items in their correct accounting value. The thesis goes through every individual variant with the aim to evaluate which would best fit the generally accepted principles of accounting and would show a fair view of intra-group transactions. It considers also the tax impact of assorted variants of elimination of intra-group relations.

Duplicate code occurs in source files for different reasons. In many cases the motivation for copying the code is laziness of a programmer, or an attempt to use an alien source code. Over the years, multiple methods for detection of the duplicate source code have been developed. Approaches vary in the ways they analyze the code, focusing on different representations of the program. Methods based on the analysis of the syntactic properties of the source code often use abstract syntax trees. By examining the tree representation instead of the textual representation of the code, these methods are able to detect duplicate code that underwent formatting changes as well as changes to the names of identifiers. Duplicate code fragments are discovered by identifying the subtrees of the same shape. After the suspicious parts of the tree are identified, further examination of AST properties determines to what extent the code was copied. In this work we develop a system for duplicate code detection based on AST comparison.

As the the amount of books available online the sizes of each these collections are at the same pace growing larger and more commonly in multiple languages. Many of these cor- pora contain duplicates in form of various editions or translations of books. The task of finding these duplicates is usually done manually but with the growing sizes making it time consuming and demanding. The thesis set out to find a method in the field of Text Mining and Natural Language Processing that can automatize the process of manually identifying these duplicates in a corpora mainly consisting of fiction in multiple languages provided by Storytel. The problem was approached using three different methods to compute distance measures between books. The first approach was comparing titles of the books using the Levenstein- distance. The second approach used extracting entities from each book using Named En- tity Recognition and represented them using tf-idf and cosine dissimilarity to compute distances. The third approach was using a Polylingual Topic Model to estimate the books distribution of topics and compare them using Jensen Shannon Distance. In order to es- timate the parameters of the Polylingual Topic Model 8000 books were translated from Swedish to English using Apache Joshua a statistical machine translation system. For each method every book written by an author was pairwise tested using a hypothesis test where the null hypothesis was that the two books compared is not an edition or translation of the others. Since there is no known distribution to assume as the null distribution for each book a null distribution was estimated using distance measures of books not written by the author. The methods were evaluated on two different sets of manually labeled data made by the author of the thesis. One randomly sampled using one-stage cluster sampling and one consisting of books from authors that the corpus provider prior to the thesis be considered more difficult to label using automated techniques. Of the three methods the Title Matching was the method that performed best in terms of accuracy and precision based of the sampled data. The entity matching approach was the method with the lowest accuracy and precision but with a almost constant recall at around 50 %. It was concluded that there seems to be a set of duplicates that are clearly distin- guished from the estimated null-distributions, with a higher significance level a better pre- cision and accuracy could have been made with a similar recall for the specific method. For topic matching the result was worse than the title matching and when studied the es- timated model was not able to create quality topics the cause of multiple factors. It was concluded that further research is needed for the topic matching approach. None of the three methods were deemed be complete solutions to automatize detection of book duplicates.

This master's thesis analyses and demonstrates selected IPv6 attacks including two Man-in-the-Middle attacks and one Denial of Service attack - Rogue Router Advertisement, Neighbor Cache Poisoning and Duplicate Address Detection DoS, respectively. In the first part the author presents necessary information related to the issue and provides detailed information on how to realize these attacks in practice using publicly available tools. The second part of the thesis presents various ways of mitigating presented attacks, analyses implementations of some of those countermeasures on Cisco and H3C devices and discussess their applicability.

Polyploidization instantly doubles all genome content by combining two genomes that have markedly different methylation and gene expression levels. This process may be accompanied by genetic and epigenetic changes in each genome. Sequencing of the transcriptome (RNA-seq) and the methylome (bisulfite treated libraries whole genome libraries) were used to measure gene expression and methylation levels of genic regions of allopolyploid cotton petals and petals of their diploid relatives. Many differentially expressed genes detected by RNA-seq were consistent with expression levels previously detected by microarrays. RNA-seq results also reconfirmed the presence of general polyploid gene expression trends like expression level dominance and homoeologous expression biases in Gossypium polyploid species. Expression biases between A- and D-genome homoeologs and expression level dominance was characterized for thousands of genes in tetraploids and a diploid F1-hybrid. Unlike the results of microarray study previously done we found a slightly greater number of genes showing A-genome bias vs genes showing D-genome bias. More commonly the overall expression level from homoeologs of polyploid is heterotic i.e the expression level is greater than the average of the expression levels from the two parent genomes. In addition, genome methylation (CG, CHG, and CHH contexts) of each genome was assessed in the diploid and tetraploid samples. The A- and D-genomes had distinct levels of DNA methylation for each context. DNA methylation may be independently regulating homoeologous expression levels of a small number of genes.

Quality software usually means high reliability, which in turn has two main components; the software should provide correctness, which means it should perform the specified task, and robustness in the sense that it should be able to manage unexpected situations. In other words, reliable systems are systems without bugs. Because of this, testing and debugging are recurrent and resource expensive tasks in software development, notably in large software systems. This thesis investigate the potential of using unsupervised machine learning on Ericsson bug reports to avoid unnecessary debugging by identifying duplicate bug reports. The bug report data that is considered are crash dumps from software crashes. The data is clustered using the clustering algorithms k-modes, k-prototypes and expectation maximization where-after the generated clusters are used to assign new incoming bug reports to the previously generated clusters, thus indicating whether an old bug report is similar to the newly submitted one. Due to the dataset only being partially labeled both internal and external validity indices are applied to evaluate the clustering. The results indicate that many, small clusters can be identified using the applied method. However, for the results to have high validity the methods could be applied on a larger data set. / Mjukvara av hög kvalitet innebär ofta hög tillförlitlighet, vilket i sin tur har två huvudkomponenter; mjukvaran bör vara korrekt, den ska alltså uppfylla dom specifierade kraven, och dessutom robust vilket innebär att den ska kunna hantera oväntade situationer. Med andra ord, tillförlitliga system är system utan buggar. På grund av detta är testning och felsökning återkommande och resurskrävande uppgifter inom mjukvaruutveckling, i synnerhet för stora mjukvarusystem. Detta arbete utforskar vilken potential oövervakad maskininlärning på Ericssons felrapporter har för att undvika onödig felsökning genom att identifiera felrapporter som är dubletter. Felrapporterna som används i detta arbete innehåller data som sparats i minnet vid en mjukvarukrasch. Data klustras sedan med klustringsalgoritmerna k-modes, k-prototypes och expectation maximization varpå dom genererade klustren används för att tilldela nya inkommande felrapporter till de tidigare generade klustren, för att på så sätt kunna identifiera om en gammal felrapport är lik en ny felrapport. Då de felrapporter som behandlas endast till viss del redan är märkta som dubletter används både externa och interna valideringsmått för att utvärdera klustringen. Resultaten tyder på att många, små kluster kunde identifieras med de använda metoderna. Dock skulle metoderna behöva appliceras på ett dataset med större antal felrapporter för att resultaten ska få hög validitet.

我國營業稅課稅資料處理，由於財稅當局之重視，近年來不斷的研究與改進，如試辦 電腦處理課稅資料、更新營業稅服務區制度等，已促使急速趨向於現代科學化。 由於我國實施統一發票制度，加以稅務機構組織體系未能劃一，課稅資料處理上尤其 對進貨、銷貨勾稽上，未能達到系統化之稽核功能；又因工商界會計制度不甚健全， 國民租稅教育不夠，如是虛設行號、地下工廠等逃稅圖利等情事再發，如何強化課稅 資料處理以防杜逃漏，實為刻不容緩之要務。 營業稅課稅資料之影響，依據六十四會計年度之稅收分析，直接有關連者為營業稅、 印花稅、貨物稅、娛樂稅、筵度稅、營利事業所得稅之全部及綜合所得稅之五○％， 合計占總稅收之四○．五五％（表一之１），足證對財政收入影響甚巨。間接亦可促 使所得分配公平、產業結構合理，因此努力於營業課稅資料之處理，可產生多種效益 。 我國現行營業稅、印花稅及貨物稅等間接稅，常有重複課稅稅負滾積現象，對經濟發 展不無阻礙。前賦改會曾於民國五十八年聘請國內外專家研擬加值型營業稅，以期改 革，其所以遲遲尚未實行，除了顧慮物價波動外，另一重要的因素乃為我國現行營業 稅課稅資料之處理尚難發揮稽核功能，實施新稅，條件欠缺，難臻理想，所以課稅資 料處理之研究工作，益形重要矣。 本研究論文共分為五章：第一章「緒論」，以研究動機權作本文之前導。第二節「營 業稅之理論分析」，先說明營業稅之性質，再就租稅負擔、稅收彈性、資源配置等對 於直接稅與間接稅孰劣孰優問題加以探討，從理論上觀察間接稅並非惡稅，我國現行 營業稅或擬議中加值型營業稅均屬間接稅，在現階段仍占很重要的地位。 第二音「我國營業稅之現狀及檢討」，第一節「我國營業稅之現狀」，除了很扼要說 明營業稅之課徵範圍及對象，課徵標的及稅率結構，課徵方法外，特別加重探討「更 新營業稅服務區制度」及「運用電腦處理營業稅課稅資料」，以配合稅務行政之改革 。第二節「我國營業稅之檢討」，分成重複課稅問題、營業稅之逃漏問題、虛設行號 問題、統一發票問題、課徵標的及稅率結構問題，及課徵技術問題就實務上提出檢討 ，以作為改進之參考。 第三章「營業稅課稅資料處理」，為本論文之重心。份量較多。第一節「概述」、第 二節「我國營業稅課稅資料之分類」，分稅籍管理資料及一般課稅資料二大類。依據 實務作精密之規劃。第三節「我國營業稅課稅資料處理方法」，首先從課稅資料之處 理程序：搜集、整理、通報、查核及納稅分析等加以圖示並說明，以瞭解全貌其次對 試辦運用電腦處理營業稅課稅資料之情形，亦作詳細解說。第四節「各國有關課稅資 料處理之比較」，依次介紹比利時、丹麥、西德、愛爾蘭及美國等先進國家之稽徵方 法，並繪製比較表分析，從而檢討我國制度之得失。第五節「我國營業稅課稅資料處 理之檢討」，先從課稅資料處理方面除依處理程序逐項檢討外，並配合台北市稅捐稽 徵處六十三會計年度課稅資料查核運用情形報告表作實證分析。其次對運用電腦處理 課稅資料方面，亦參照桃園縣稅捐稽徵處試辦結果之統計資料為佐證，加以檢討分析 。 第四章「改進建議」，依據以上研究心得，就營業稅課稅資料處理方面，試擬改進辦 法，以供財稅當局參考。並將擬議中加值型營業稅課稅資料處理計劃作扼要之說明及 提供建議。 第五章「結論」，將前述各部份作一總結。

Esta pesquisa tem por objetivo verificar se os alunos-informantes, aprendizes brasileiros de espanhol como língua estrangeira, e futuros professores, utilizam a duplicação, assim como investigar se a hipótese de que a experiência em sala de aula focada no fornecimento de input abundante e centrada na comunicação pode levar a melhores resultados no uso de pronomes clíticos e das duplicações em comparação aos obtidos por meio de trabalho centrado na gramática. Para tanto, propusemos um experimento com três diferentes situações pedagógicas de expor os alunos-informantes às duplicações em estruturas com o pronome clítico em espanhol, a fim de comprovar se há diferença no resultado final da aprendizagem a partir de diferentes processos de manipulação do input (PMI). Como o fenômeno que analisamos está estritamente relacionado à organização da estrutura informacional visando à melhor veiculação da informação em benefício da comunicação, adotamos a Gramática Funcional da corrente holandesa (DIK, 1981, 1989, 1997) para o entendimento do referido fenômeno. Pela mesma razão, buscamos uma teoria de aquisição e aprendizagem que pudesse corroborar o experimento que realizamos com os alunos-informantes, com o intuito de verificar a validade de nossa proposta de diferença no output destes aprendizes em função de processos, também diferenciados, de manipulação do input. Deste modo, a Teoria do Monitor proposta por Krashen (1976 e 1982), mais especificamente, a Hipótese do Input, pareceu-nos pertinente para testar nossa hipótese sobre o uso da duplicação. Assim, pudemos concluir que os informantes, usaram a duplicação em suas produções a partir de uma situação comunicativa apresentada pela história em quadrinhos selecionada e que há diferença no output em função da metodologia de exposição dos aprendizes aos conteúdos estabelecidos. A proposta metodológica que apresentou input centrado na comunicação e contextualizado obteve resultados mais significativos em termos de output. Esta proposta de PMI atende à concepção funcionalista da linguagem, logo o input que deve ser dado aos aprendizes é aquele que mais se aproxima da situação real de comunicação, pois a estrutura informacional será compreendida, o input será compreensível e possibilitará o processo de aprendizagem/aquisição proposto por Krashen (1982) em sua hipótese do input. / This research aims at verifying if the students-informants, Brazilian learners of Spanish as a foreign language, and future teachers, use the duplicate phenomena, as well as investigate if the hypothesis that the experience in classroom focused on providing abundant input and focused on communication can lead to better results in the use of clitic pronouns and duplicate in comparison to the ones which are focused on grammar. Therefore we proposed an experiment which contemplates three different pedagogical situations that expose the students-informants to the duplicate occurrence of clitic structures in Spanish in order to prove if there is difference in the final result of the learning process starting from different process of manipulation of input (PMI). As the phenomena we analyzed is closely related to the organization of the informational structure aiming at the best way of spreading the information for the benefit of communication, we chose the Functional Grammar based on the Dutch doctrine (Dik, 1981, 1989, 1997) for the understanding of that very phenomenon. For the same reason, we seek a theory of acquisition and learning that could corroborate the experiment we conducted with the students-informants in order to check the validity of our proposal for a difference in the output of these learners in terms of processes, also differentiated, in handling the input. Thus, the Monitor Theory proposed by Krashen (1976 and 1982), more specifically, the Input Hypothesis seemed appropriate to test our hypothesis about the use of duplication. So, we concluded that the informants used the duplicate phenomena in their production from a communicative situation presented by the chosen comic book and that there is some difference in the output depending on the methodology of exposure of learners to the table of contents established. The methodological proposal which presented the input centered on communication and contextualized obtained more significant results in terms of output. This PMI proposal meets the functionalist conception of language, therefore the input that should be given to learners is the one that most closely matches the real situation of communication, because the informational structure is understood, the input is comprehensible and enables the learning process / acquisition proposed by Krashen (1982) in his hypothesis of the input.

Esta pesquisa tem por objetivo verificar se os alunos-informantes, aprendizes brasileiros de espanhol como língua estrangeira, e futuros professores, utilizam a duplicação, assim como investigar se a hipótese de que a experiência em sala de aula focada no fornecimento de input abundante e centrada na comunicação pode levar a melhores resultados no uso de pronomes clíticos e das duplicações em comparação aos obtidos por meio de trabalho centrado na gramática. Para tanto, propusemos um experimento com três diferentes situações pedagógicas de expor os alunos-informantes às duplicações em estruturas com o pronome clítico em espanhol, a fim de comprovar se há diferença no resultado final da aprendizagem a partir de diferentes processos de manipulação do input (PMI). Como o fenômeno que analisamos está estritamente relacionado à organização da estrutura informacional visando à melhor veiculação da informação em benefício da comunicação, adotamos a Gramática Funcional da corrente holandesa (DIK, 1981, 1989, 1997) para o entendimento do referido fenômeno. Pela mesma razão, buscamos uma teoria de aquisição e aprendizagem que pudesse corroborar o experimento que realizamos com os alunos-informantes, com o intuito de verificar a validade de nossa proposta de diferença no output destes aprendizes em função de processos, também diferenciados, de manipulação do input. Deste modo, a Teoria do Monitor proposta por Krashen (1976 e 1982), mais especificamente, a Hipótese do Input, pareceu-nos pertinente para testar nossa hipótese sobre o uso da duplicação. Assim, pudemos concluir que os informantes, usaram a duplicação em suas produções a partir de uma situação comunicativa apresentada pela história em quadrinhos selecionada e que há diferença no output em função da metodologia de exposição dos aprendizes aos conteúdos estabelecidos. A proposta metodológica que apresentou input centrado na comunicação e contextualizado obteve resultados mais significativos em termos de output. Esta proposta de PMI atende à concepção funcionalista da linguagem, logo o input que deve ser dado aos aprendizes é aquele que mais se aproxima da situação real de comunicação, pois a estrutura informacional será compreendida, o input será compreensível e possibilitará o processo de aprendizagem/aquisição proposto por Krashen (1982) em sua hipótese do input. / This research aims at verifying if the students-informants, Brazilian learners of Spanish as a foreign language, and future teachers, use the duplicate phenomena, as well as investigate if the hypothesis that the experience in classroom focused on providing abundant input and focused on communication can lead to better results in the use of clitic pronouns and duplicate in comparison to the ones which are focused on grammar. Therefore we proposed an experiment which contemplates three different pedagogical situations that expose the students-informants to the duplicate occurrence of clitic structures in Spanish in order to prove if there is difference in the final result of the learning process starting from different process of manipulation of input (PMI). As the phenomena we analyzed is closely related to the organization of the informational structure aiming at the best way of spreading the information for the benefit of communication, we chose the Functional Grammar based on the Dutch doctrine (Dik, 1981, 1989, 1997) for the understanding of that very phenomenon. For the same reason, we seek a theory of acquisition and learning that could corroborate the experiment we conducted with the students-informants in order to check the validity of our proposal for a difference in the output of these learners in terms of processes, also differentiated, in handling the input. Thus, the Monitor Theory proposed by Krashen (1976 and 1982), more specifically, the Input Hypothesis seemed appropriate to test our hypothesis about the use of duplication. So, we concluded that the informants used the duplicate phenomena in their production from a communicative situation presented by the chosen comic book and that there is some difference in the output depending on the methodology of exposure of learners to the table of contents established. The methodological proposal which presented the input centered on communication and contextualized obtained more significant results in terms of output. This PMI proposal meets the functionalist conception of language, therefore the input that should be given to learners is the one that most closely matches the real situation of communication, because the informational structure is understood, the input is comprehensible and enables the learning process / acquisition proposed by Krashen (1982) in his hypothesis of the input.

Textual duplicates can be hard to detect as they differ in words but have similar semantic meaning. At Etteplan, a technical documentation company, they have many writers that accidentally re-write existing instructions explaining procedures. These "duplicates" clutter the database. This is not desired because it is duplicate work. The condition of the database will only deteriorate as the company expands. This thesis attempts to map where the problem is worst, and also how to calculate how many duplicates there are. The corpus is small, but written in a controlled natural language called Simplified Technical English. The method uses document embeddings from doc2vec and clustering by use of HDBSCAN* and validation using Density-Based Clustering Validation index (DBCV), to chart the problems. A survey was sent out to try to determine a threshold value of when documents stop being duplicates, and then using this value, a theoretical duplicate count was calculated.