The Diploma thesis is adressing the issue of polymer-modified mortars (PMM) and theirs properties in dependence on curing conditions. The reasons of using polymer additives and some selected applications of PMM are described in theoretical part of this work. Cementitious composite (mortar) hardening is especially focused on mechanism of formation co-matrix system based on cement hydration products and polymer film in dependence on curing conditions. The knowledge of interaction of cement and ethylene-vinyl acetate (EVA) copolymer is presented in the latest paragraphs of theoretical work. Following practical part presents influence of EVA to physical and mechanic properties of PMM in dependence of dosage polymer additive and exogenous factors. The study of microstructure was investigated by scanning electron microscope and high-pressure mercury porosimetry. Tests and investigations are described and evaluated.

Trots påkallande av fri väg med blåljus och siren, kan utryckningsfordon ha svårt att ta sig fram i trafiken. Detta då civila förare inte alltid lyckas upptäcka utryckningsfordonen, bland annat på grund av dåliga ljus-, väder-, eller vägförhållanden. Denna studie undersökte därför huruvida meddelanden som varnar för ankommande utryckningsfordon (EVA-varningar), för bilförare med olika körerfarenhet samt tidigare vana av avancerade förarstödsystem (ADAS), påverkar lämnandet av fri väg. Resultatet visade att förarna som mottog EVA-varningar, i genomsnitt, lämnade fri väg tidigare än de som inte mottog några varningar. Förarna med låg ADAS-vana var dock mindre positiva till att vilja mottaga EVA-varningar i framtiden, även om de upplevde att varningarna förbättrade deras körbeteende. Utifrån resultatet verkar EVA-varningar vara ett bra komplement för att påkalla fri väg, där varken körerfarenhet eller ADAS-vana verkar spela någon roll för förståelsen av EVA-systemet. Vidare har tidigare studier visat att olika bilförares attityd gentemot utryckningsfordon kan påverka viljan att lämna fri väg. Därmed undersökte denna studie även bilförares upplevelse, beteende och attityd gentemot utryckande ambulans och polis. Resultatet visade att förarna hade en mer accepterande attityd gentemot utryckande ambulanser än vad de hade mot poliser. Exempelvis instämde deltagarna i högre grad med att det är viktigare att lämna fri väg till ambulanser, att ambulansens utryckningsärenden är mer brådskande, och att det är mer okej att ambulanser bryter mot trafikregler än om polisen gör det. Däremot var alla eniga om att fri väg alltid måste lämnas till både ambulans och polis. / Even though emergency vehicles use lights and sirens to demand surrounding traffic to move over, civilian drivers sometimes have trouble detecting them. This could be due to poor light, weather, or road conditions. Therefore, this study examined whether warning messages for approaching emergency vehicles (EVA-warnings), for drivers with different driving experiences and previous experience of advanced driving assistant system (ADAS), can facilitate moving over. The results showed that drivers who received EVA-warnings moved over earlier than those who did not receive any warnings. However, drivers with low ADAS-experience were less positive about the idea of receiving EVA-warnings in the future, even though they felt the warnings improved their driving. Overall, EVA-warnings worked as a good complement to encourage drivers to move over, where neither driving experience nor previous ADAS-experience seems to affect the understanding of the EVA-system. Furthermore,previous studies have shown that different attitudes towards emergency vehicles can affect the willingness to move over. Therefore, this study examined drivers' experience, behavior, and attitude towards ambulances and police vehicles. The results showed that drivers had a more accepting attitude towards ambulances compared to police vehicles. The participants agreed to a greater extent that it is more important to move over for ambulances, that the ambulance's emergency matters are more urgent, and that it is more okay for ambulances to break traffic rules in comparison with police vehicles. However, everyone agreed that one must always move over for both ambulances and police vehicles.

The dissertation thesis is focused on value based systems of remuneration. Importance and mission of remuneration systems at company management leading to increase in value for owners, respectively for stakeholders is investigated here. The dissertation thesis deals with the factors influencing both, employees, their performance and motivation for company´s aims achievement, and companies´ systems of remuneration. The subject of dissertation thesis is actually concurrent because employees´ performance increasing in a form of stimulation bonuses, an effort for possessing employees in the company, and dividing company´s profit for employees at the same time are very demanding managerial tasks in every stage of company´s development. At the dissertation thesis elaboration, the author has stemmed from theoretical backgrounds of scientific publications of Czech authors as well as of foreign authors, and also from realized investigations. Primary research has been realized by a combination of single techniques of quantitative research, i.e. by the means of questionnaires, personal interviews and telephonic interviews. Results of the primary research obtained have been analysed using the applications of Microsoft Excel, Portable Open Office Calc and XLStatistics software. Results obtained at elaboration of the dissertation thesis have been used with the aim to determinations of the most important factors influencing employees´ motivation for performance increasing and interestedness on company´s goals achievement. Moreover, the results obtained by primary research outcomes analysis have made possible the statistic verification of the hypotheses of dissertation. The partial outcome of dissertation thesis is the definition of premises of value oriented systems of remuneration use in small and medium-sized entities. Based on this definition of these systems implementation premises, the methodical order of implementation of value oriented system of remuneration into company´s practice. For elaboration of the value oriented system of remuneration proposal, first of all, it has been necessary to create the system of EVA quantification in a company, i.e. to divide company´s assets into responsibility centres, to calculate EVA of every single responsibility centre, and to propose a concept of employees´ interest on change of the EVA indicator value. The proposed methodology has been proved in condition of concrete company, and in the dissertation thesis, it is presented as a case study. This way, one can get complete information about characteristics of the presented model, in concrete about necessary adjustments of costs and revenues, about determination of the amount of invested capital and its valuation, and about division of created value for employees and owners as well. Elaborated case study provides a feedback on a possibility and demandingness of implementation of value based systems of remuneration in small and medium-sized entities. The conclusion of dissertation thesis is devoted to the summary of knowledge obtained, to the discussion of premises for the proposed methodology implementation into business practice, and to the discussion about possibilities of next scientific work in elaborated area.

Submitted in fulfillment of the requirements of the Degree of Master of Technology: Cost and Management Accounting, Durban University of Technology, 2014. / Economic Value Added (EVA) is a value based accounting measure used by companies to measure the amount of value created for shareholders. Accounting values derived from company annual financial statements (AFS), are used to calculate EVA. EVA requires the conversion of accounting values to economic values. This conversion process is known as the EVA adjustment. If accounting values are not converted to economic values, the value of the EVA can be distorted. Previous studies have shown that companies are experiencing difficulties in implementing EVA adjustments. To reduce these difficulties, companies have decided to limit their EVA adjustments to ten or even fewer. The problem is that if the appropriate adjustments are not made, an inaccurate EVA measure will be calculated. The aim of the research was to measure the impact of deferred taxes on the EVA measure. The study was conducted within a quantitative research paradigm. Secondary data analysis was carried out on JSE-listed Food producers and Retailers over a seven-year period, from 2004 to 2010. The unadjusted EVA was compared to the adjusted EVA measure to determine the before and after effects of deferred taxes on EVA. The findings of the study revealed that deferred taxes either understated or overstated the value of the EVA during 2004 to 2010. In addition, the results from the regression analysis revealed an overall significance for all deferred tax predictors. The regression results showed that deferred taxes significantly impacted the value of EVA. The study recommends that companies implement the deferred tax adjustment on the EVA measure.

隨著台灣加入WTO的無關稅障礙及全球化的無國界政策，台灣傳統產業面臨的營業環境，將從國內轉變為國際化的競爭，企業體不能奢望在政府的保護傘下從事營利活動，應順應時代的潮流，從事合併的工作，從世界著名重電機廠商ABB及Schneider最近幾年相繼併購小廠，證明傳統產業為了生存，併購是必經的途徑。 本文以價值衡量觀點出發，以經濟附加價值（EVA）為公司價值之衡量指標，實證結果發現： （一）提高資產週轉率、降低進貨成本，確有助創造企業價值提升。 （二）銷售成長率、加權平均資金成本與企業價值不相關。 （三）現金稅率愈高，企業價值愈高。 （四）增加投入資本反而有損企業價值，爰此引證，傳統產業應注重資產的管理，而不是一昧的追求營收的成長，對於未能賺取正的超額報酬率的產業，不當的投資及營收成長，反而造成企業價值的不增反減效果。 本研究再以能增加企業價值的財務因子，以進貨/營收作規模經濟效益分析及以資產週轉率作效率分析發現，與樂士電機、東元電機、亞力電機、士林電機公司合併後，分別增加的營運綜效為102%、65%、17%、4%，爰此證明，合併確能增加綜效，也是目前環境下企業價值創造必經的過程。 從財務報表發現，最近三年重電機產業營運紛紛虧損、投資報酬率低於資金成本、產能過剩、資產週轉率偏低的情況下，如維持現況即是在耗損企業價值，企業應將價值納入規劃中，瞭解價值驅動因子，建立以價值導向的管理系統，朝向內部改善及外部改善，以水平合併的方式，勿支付超額成交溢酬，管理併購後的整合工作，創造潛在的企業價值。 / Joins WTO along with the non-customs duty barrier and the globalization non-national boundary policy, the business running environment for Taiwanese traditional industry will extend from domestic to global competitions. The enterprises cannot hope to seek and make profit under government's protection. They should follow the trend to engage in the merger work. Within these several years the world famous heavy electric machinery companies ABB and Schneider continue to merge and acquire the small factories and companies, which proved that merger and acquisition are the essential ways for the traditional industry to survive. This paper based on the viewpoint of the value measuring, and used Economic Value Added (EVA) as the benchmark. The study results are: 1. Increasing asset turnover and reducing costs is helpful to create the enterprise value. 2. Sales growth rate, the weighted average cost of capital (WACC), and the enterprise value are not related. 3. The higher the tax rate, the greater the enterprise value. 4. Rising invested capital will harm the enterprise value. The evidences show that the traditional industry must pay great attention to the asset management, not only focus on sales growth. Regarding those unable to earn economic profit industries, the improper investments and the sales growths will cause the destroying the enterprise value instead of enhancing. Our studies also use the financial factors to increase the enterprise value. Using cost/sales to do economic scale and benefit analyses and using asset turnover to do efficiency analyses, we discovered that after merged and acquired with LUX Electric Co., TECO Electric Co., ALEX Electric Co., and Shih-Lin Electric Co, the operating synergies for each company grow up 102%, 65%, 17%, and 4% individually. The evidences prove that merger could increase the synergies. It is the path for the value creation under the present environment. From the financial statement we could find out that in the pass three years heavy electric machinery industry companies lost money one after another. The return on invested capital is lower than cost of capital. Because of surplus production and low asset turnover, to maintain the companies’ present situation is consuming the enterprise value. The enterprise should put the value into planning, understand the drivers of value, and develop value-oriented management system for the internal and external improvements. Enterprises could use horizontal mergers, not over premiums paid, to manage post-merger integration and create the potential value.

Le choix du mode de développement est aujourd’hui au coeur de la réflexion stratégique des groupes hôteliers. Plusieurs options s’offrent aux décideurs : la pleine propriété des actifs immobiliers, la franchise, les mandats de gestion, ou les contrats de « sale and leaseback ». La question centrale de la thèse proposée est de savoir si la cession des actifs immobiliers (asset light) couplée à un mode de développement ayant une moindre intensité capitalistique est créatrice de valeur pour les actionnaires, en comparaison de la stratégie asset heavy qui regroupe la propriété et la gestion des unités hôtelières. La revue de littérature envisagée reposera sur un triple ancrage théorique : les théories de la firme (théorie des coûts de transaction, théorie des droits de propriété, théorie de l’agence et le modèle des compétences et des ressources), la théorie financière et la théorie immobilière. Une analyse des différents modes de gestion sera effectuée à la lumière de ces théories. Le mode de collecte de données reposera sur une logique expérimentale qui permettra de réaliser des simulations de l’impact de variables environnementales et sectorielles sur la performance et la création de valeur. Le travail sera réalisé sur le marché américain et le segment upper upscale. Les exercices de simulations seront complétés par des études statistiques qui permettront d’identifier les environnements favorisant l’une ou l’autre des méthodes et potentiellement d’arbitrer entre les modes light et heavy en fonction du couple risque/rentabilité. Ce premier travail sur la performance sera complété par la mesure de la création de valeur des différents modes de développement choisis. / The choice for hotel development modes is at the core of the current preoccupations of international hotel groups. They have few options to choose from: full ownership, franchise contracts, management contracts, or sale and leaseback contracts. The problematic raised in this dissertation is twofold: first, it wants to determine if asset light strategies, the less capital intensive development mode, create value for shareholders; second, it tries to compare and arbitrage between asset light and asset heavy strategies. The literature review is anchored on three theoretical pillars: the theory of the firm (transaction costs theory, property rights theory, agency theory, and model of resources and competencies), the financial theory, and the real estate theory. An analysis of the different development modes is conducted in the light of those theoretical inputs. The empirical analysis uses an experimental approach through a number of simulations that estimate the impact of both the macroeconomic and the sectoral environments on hotels’ performance and value creation processes. This analysis is performed using data from the US market and the upper upscale hotel segment. Simulations are supplemented with a statistical analysis aimed at, first, identifying the environments most likely to favor one or the other mode; and, second, at providing the grounds for a sound arbitrage between asset light and asset heavy strategies in conjunction with a risk/reward analysis. Measures of performance resulting from that study are completed with a thorough analysis of the value creation potential stemming from the two different hotel development modes.

The main topic of diploma thesis is evaluation of the financial situation of company NICOTRANS, Inc. in years 2006 až 2009 from the viewpoint of external evaluator with the aim to analyzing financial health of the company and point out possibly problematic areas within the financial management of organization. The author formulates detailed analysis according to the methods of financial analyses for every part of the company.The last chapter of the practical part of the diploma thesis is devoted to calculation of the indicator Economic Value Added (EVA) as the indicator for evaluating the efficiency of company, revealing if the company is generating any added value to its owners or not. For the calculation, will be applied the methodology of Ministry of Industry and Trade of the Czech Republic.

The objective of the thesis is to evaluate the efficiency using contemporary methods of economical analysis. The preamble includes brief history of the company, description of the technical aspect of rising the profit and value added by prosecution of the power plant. In analytical part I evaluate the company using analytical indicators quantified from financial statements. I describe the indicator itself and comment results and eventually propose improvements. At the end I apply comparative methods using data from statements of competitors in the sector.

Les matériaux polymères ont connu un essor considérable dans le milieu du bâtiment depuis de nombreuses années, du fait d'un large panel de propriétés. Ces matériaux sont cependant très sensibles à la température et peuvent être facilement inflammables, permettant le développement d'un incendie. Du fait de la mise en place de normes de plus en plus strictes, relatives à la sécurité vis-à-vis d'un feu, il est nécessaire de mettre au point des systèmes retardateurs de flamme de plus en plus performants.Le premier objectif de la thèse est d'étudier les mécanismes retardateurs de flamme de composites EVA/ATH, et en particulier l'effet barrière. La notion de compacité de la couche de particules a pu être mise en évidence via l'essai de compression oedométrique. La mesure de la résistance à la compression d'une poudre, ou d'un mélange, permet d'estimer l'efficacité de l'effet barrière dans le cas de composites EVA/ATH.Le second objectif s'est concentré sur la caractérisation de nouvelles charges pouvant améliorer le comportement au feu de l'EVA. Dans un premier temps, de la diatomite a été introduite, jouant le rôle d'agent de synergie avec l'ATH. Dans un second temps, de la colémanite et des fondants broyés ont été introduits afin d’améliorer la cohésion de la couche barrière et du résidu de combustion par vitrification. La colémanite s’est révélée être un retardateur de flamme efficace, du fait de la libération d’eau de façon endothermique, et d’une vitrification à haute température. Dispersés dans la masse, les fondants perturbent la formation de la couche barrière du fait de la coagulation des particules. En tant que couche supérieure d’un système coeur-peau, le fondant vitrifie lors du refroidissement de l’échantillon, assurant la cohésion du résidu, ainsi qu’un rôle de suppresseur de fumées.Finalement, le dernier objectif de la thèse est de traiter des ATH, afin d’améliorer les propriétés mécaniques et retardatrices de flamme de l’EVA. Des molécules de greffage ont été réalisées à partir de MAPC1. La présence d’un copolymère p(MMA-co-MAPC1(OH)2) à la surface des particules homogénéise la dispersion de l’ATH dans la matrice EVA, améliorant les propriétés d’allongement à la rupture du composite. Un homopolymère p(MAPC1(OH)2) permet également d’améliorer la dispersion et l’allongement à la rupture. De plus, les groupements phosphorés présents le long de la chaîne semblent capables d’agir en phase condensée en tant que promoteur de charbonnement, ainsi qu’en phase gazeuse par le biais de radicaux réactifs. / Polymeric materials are booming for many years in the building industry, due to a wide range of properties. However, those materials are particularly heat sensitive and may be easily flammable, contributing to the development of a fire. Because of the implementation of more strict standards related to fire safety, the elaboration of more and more efficient fire retardant systems is necessary.The first goal of this thesis is to study the fire retardant mechanisms of EVA/ATH composites, and particularly the barrier effect. The role of the packing fraction of the particles layer was assessed used the oedometric compression test. The measurement of the resistance to compression of a powder, or a combination, can be used to estimate the efficiency of the barrier effect for EVA/ATH composites.The second goal has focused on the characterization of new fillers in order to improve the fire behavior of the EVA copolymer. Firstly, diatomite was introduced as a synergistic agent with ATH. In a second time, ground colemanite and glass frits were introduced in order to improve the cohesion of the barrier layer and the residue of combustion by vitrification. Colemanite seems to be an efficient fire retardant, because of the endothermic reaction associated with the release of structural water, and a vitrification at high temperature. When the glass frits are introduced in EVA/ATH composites, the formation of the barrier layer is disrupted because of the coagulation of particles. As an upper layer in a skin-core structure, the glass frit vitrifies during the cooling of the sample, improving the cohesion of the residue and acting as a smoke suppressor.Finally, the last goal of this thesis was to functionalize ATH, to improve mechanical and fire retardant properties of EVA. Surface treatment molecules were synthetized, based on a phosphonated monomer, the MAPC1. The presence of a p(MMA-co-MAPC1(OH)2) copolymer at the surface of particles improves the filler dispersion in the matrix, enhancing the elongation at break. The grafting using a p(MAPC1(OH)2) homopolymer also improves the filler dispersion and the elongation at break. Moreover, the phosphorus based functions along the molecular chain, seem to act in condensed phase as a char promoter, and in gaseous phase by means of reactive radicals.

SIMÕES, Rafael da Conceição. Caracterização de lectinas de leguminosas por espectrometria de massa. 2011. 91 f. Dissertação (Mestrado em Bioquímica) - Universidade Federal do Ceará, Fortaleza-CE, 2011. / Submitted by Eric Santiago (erichhcl@gmail.com) on 2016-06-29T13:14:44Z No. of bitstreams: 1 2011_dis_rcsimoes.pdf: 16302885 bytes, checksum: aaccf965c78f4557403cda206b305a40 (MD5) / Approved for entry into archive by José Jairo Viana de Sousa (jairo@ufc.br) on 2016-08-02T20:14:03Z (GMT) No. of bitstreams: 1 2011_dis_rcsimoes.pdf: 16302885 bytes, checksum: aaccf965c78f4557403cda206b305a40 (MD5) / Made available in DSpace on 2016-08-02T20:14:03Z (GMT). No. of bitstreams: 1 2011_dis_rcsimoes.pdf: 16302885 bytes, checksum: aaccf965c78f4557403cda206b305a40 (MD5) Previous issue date: 2011 / Mass spectrometry is a technique widely used in all prod uctive sectors. Since the late '80s with the emergence of soft ionization techniques, mass spectrometry has been widely disseminated in the analysis of biopolymers such as fatty acids, nucleic acids, oligosaccharides and especially proteins. Lectins are proteins of nonimmune origin that have at least one specific and reversible binding carbohydrate domain, without the ability to modify them. These proteins are widely distributed in nature. Lectins isolated from seeds of legumes are among the most studied and have high homology degree, being an important molecular marker of evolution in this clade. This study aimed to characterize some legume lectins by m ass spectrometry. Lectin EVA and LAA with 240 and 237 amino acid residues respectively, were analyzed for native mass and sequence of amino acids determined, showing a high degree of homology with other legume lectins. Lectin ConGF, a ConA-like, was analyzed for protein content in the crystal. Was determined that bot h mature chain and proteolytic fragments are present to form crystal, which indicates no difference between the chains structure covalently linked together by weak interactions. The partial sequence shows that ConGF has several structural features within the subtribe Diocleinae. All results demonstrate that mass spectrometry is a versatile and robust tool for characterizing proteins and can be successfully used to obtain structural information of lectins. / A espectrometria de massa é uma técnica amplamente utilizada em todos os setores produtivos. Desde o final dos anos 80 com o surgimento de técnicas de ionização brandas, a espectrometria de massa vem sendo amplamente difundida na análise de biopolímeros como ácidos graxos, ácidos nucléicos, oligossacarídeos e principalmente proteínas. Lectinas são proteínas de origem não imune que possuem pelo menos um domínio de ligação específica e reversível a carboidratos, sem a capacidade de modificá-los. Estas proteínas são amplamente distribuídas na natureza. As lectinas isoladas de sementes de leguminosas estão entre as mais estudadas e possuem alta homologia, sendo importantes marcadores moleculares da evolução dentro desta família vegetal. Este trabalho teve como objetivo caracterizar lectinas da família Leguminosae através de espectrometria de massa. As lectinas de Erythrina velutina (EVA) e Luetzelburgia auriculata (LAA) com 240 e 237 resíduos de aminoácidos respectivamente foram analisadas quanto a massa molecular nativa e foi determinada a sequencia de aminoácidos. As estruturas primárias mostraram alto grau de homologia com outras lectinas de leguminosas. A lectina ConGF, uma ConA-Like, foi analisada quanto ao conteúdo protéico do cristal. O cristal está composto da cadeia madura alfa e seus os fragmentos proteolíticos, o que indica não haver diferença entre a estrutura ligada covalentemente e as cadeias unidas por interações fracas. A sequência parcial demonstra que ConGF possui características estruturais da subtribo Diocleinae. Todos os resultados demonstram que a técnica de espectrometria de massa é uma ferramenta versátil e robusta para caracterização de proteínas e pode ser usada com sucesso para obtenção de informações estruturais de lectinas.