A proteólise é provavelmente o fenômeno mais importante que ocorre durante a maturação da maioria dos tipos de queijos e influencia fortemente suas características de aroma, sabor e textura. Neste trabalho estudou-se a aplicação de diferentes técnicas analíticas para extração e determinação dos compostos nitrogenados liberados durante a maturação do queijo Prato, compostos esses indicadores da extensão e da profundidade da maturação. Complementando esses estudos, utilizou-se métodos mais específicos como eletroforese em uréia-PAGE e RP-HPLC para avaliação dos peptídeos e aminoácidos formados. Os resultados mostraram que as frações nitrogenadas estudadas e os métodos utilizados na avaliação direta da proteólise se mostraram adequados para uso em análises de rotina. A determinação espectrofotométrica da tirosina e triptofano comprovou ser uma metodologia adequada para avaliação da intensidade de maturação, podendo ser usada como um método rápido alternativo ao de Kjeldahl. Os grupamentos amínicos livres analisados com TNBS ou ninidrina-cádmio também são técnicas mais rápidas e de fácil execução, além de fornecer informações que refletem melhor as degradações das proteínas durante a maturação. O acompanhamento da proteólise do queijo Prato ao longo da maturação indicou alto grau de associação entre os resultados obtidos em todos os métodos utilizados, sugerindo que todos podem ser empregados na sua avaliação e monitoramento. A avaliação instrumental da textura demonstrou a correlação dos atributos adesividade, elasticidade e coesividade com os outros índices usados na avaliação da proteólise, evidenciando que as alterações percebidas pelos consumidores podem ser medidas por parâmetros objetivos. A análise eletroforética demonstrou o aumento na concentração de peptídeos ao longo da maturação, sendo evidente o desdobramento gradual da αs1-caseína formando a fração αs1-I (f24-199) e da β-caseína, formando as frações γ1, γ2 e γ3. A análise por RP-HPLC também demonstrou um aumento no número de picos durante a maturação, com maior variação naqueles eluídos nas regiões intermediária e final da separação. / Proteolysis is probably the most important biochemical event which occurs during the ripening of most cheese varieties, with a major impact on flavour and texture. This work is about the application of different analytical techniques for extraction and determination of the nitrogen fractions liberated during the maturation of Prato cheese. These compounds are indicators of the extension and depth of maturation. Complementing these studies, more specific methods such as urea-PAGE electrophoresis and RP-HPLC were applied. The results showed that the nitrogen fractions studied and the methodology used in direct evaluation of the proteolysis are of potential for use in routine applications. The spectrophotometric determination of tyrosine and tryptophane confirmed that this procedure is good for estimating the extent of cheese ripening. Although they are considered gross indices, they could be used as an alternative fast method for Kjeldahl. Determinations of total free aminic groups by reaction with TNBS or ninhydrincadmium are also fast and easy. Proteolysis of Prato cheese during the maturation showed a high degree of correlation with the results obtained in all tested methods, suggesting that all of them can be used for its evaluation and monitoring. Instrumental measurement of texture indicated correlation of the attributes adhesiveness, elasticity and cohesiveness with the other indices used for proteolysis evaluation, meaning that the alterations noticed by the consumers can be measured by objective parameters. Electrophoretical analysis demonstrated an increase in peptides concentration as ripening progressed, revealing a gradual breakdown of αs1-casein to αs1-I (f24-199). There was a degradation of β-casein with a concomitant increase in concentration of γ-caseins. The RP-HPLC analysis also showed an increase in the number of peaks, with large variation in those eluted in the middle and final portion of the chromatogram.

The thesis deals with the topic of municipality's investment evaluation for the construction of the water park. It defines public administration in the Czech Republic, describes the municipality and its possible sources of income, which include state and European subsidies. It briefly analyses public construction projects from a life-cycle perspective, investment costs and cost methods used to assess them. The work analyses the operational aspects, economic intensity and management of public indoor swimming pools in the Czech Republic. It characterizes a specific municipality and assesses its management based on city budgets over the past three years; it represents a certain water park investment project that would be the subject of a municipal investment, where the work reveals its investment costs and operating revenues and costs. The plan to build the water park in the municipality is latter evaluated in the form of the eCBA application, which assesses the entire efficiency of the investment, its financing and the socioeconomic impacts.

This dissertation thesis focuses at the beginning on the basic terms in real estate appraisement, a history of chosen locality and an explanation of basic costing methods there were consequently used in a practical part of the thesis. The practical part consists of description and appraial of five recreational real estates and aims to compare chosen methods of costings that are suitable for given type of real estates. A final of the thesis summarizes the ascertained prices and deals with statictical evaluation with focus on choosing the most suitable method for garden cottage colony in Vranov dam locality.

The diploma thesis is devoted to a comparison of selected methods of the valuation of real estate type holiday cottage in Dolany near Olomouc. In first part is presented the location Dolany, next is presented the basic terms related with real estate valuation and first part will complete description of valuation methods. The practical part will include valuation of five selected holiday cottages. They used valuation methods: comparative method, cost method and direct price comparison. The result will be valorization of appropriateness methods used for different types of valuation and their evaluation with the best method for chosen property type in the locality.

No description available.

The Digital Doorway (DD) is a non-standard computer system deployed to promote computer literacy amongst the underpriviledged communities in South Africa. Since its inception there has been no usability evaluation of the software installed on the DD. This study investigate the applicability of standard involved two cycles of design research phases to develop a set of multi-category heuristics for evaluating a selection of interfaces and applications installed on the DD. The heuristic evaluation method was found to be an appropriate method for the evaluating the usability of the software as well as the direct accessibility support provided on the DD. As a triangulation exercise the heuristic evaluation was complementary role of using a combination of evaluation methods. / Computing / M. Sc. (Information Systems)

Baigiamajame magistro darbe nagrinėjami tarptautiniame versle veikiančių įmonių vertinimo ypatumai ir pasiūlomas tinkamiausias metodas, tokioms įmonėms vertinti. Pirmoje darbo dalyje yra analizuojami tarptautinio verslo ypatumai, išskiriant politinę ir valiutų kursų svyravimo riziką, verslo vertinimo esmė, seniau žinomi ir naujai sukurti verslo vertinimo metodai ir parenkamas metodas, kuris geriausiai tinka tarptautiniam verslui vertinti. Antroje dalyje analizuojamas diskontuotų pinigų srautų metodo tinkamumas tarptautiniam verslui vertinti ir šio metodo etapai, išskiriant pinigų srautų nustatymą, diskonto normos apskaičiavimą, tęstinės vertės ir pinigų srautų diskontavimą. Didžiausias dėmesys skiriamas diskonto normos apskaičiavimui. O trečioje dalyje atliekamas praktinis tarptautinio verslo vertinimas tarptautinėje alkoholinių gėrimų rinkoje veikiančios Lietuvos įmonės AB „Stumbras“ pavyzdžiu. Šiame etape yra atlikta pasaulio, Europos ir Lietuvos alkoholinių gėrimų rinkos ir Lietuvos makroekonominės situacijos analizė, įmonės konkurencinė ir SWOT analizė, įvertinta įmonės 2002–2009 metų finansinė būklė, naudojant vertikaliąją, horizontaliąją ir santykinę analizę, nustatyta įmonės vertė ir nustatyta, kurie veiksniai daro didžiausią įtaką verslo vertei. Darbo pabaigoje pateikiamos išvados ir siūlymai. Darbą sudaro 6 dalys: įvadas, teorinė dalis, diskontuotų pinigų srautų metodo tinkamumo tarptautiniam verslui vertinti analizė, tarptautinio verslo vertinimas AB „Stumbras“... [toliau žr. visą tekstą] / In this final master thesis are analyzing international business evaluation features and suggested the best method to evaluate international business. In the first part of the work are analyzed international business features, highlighting the political and currency fluctuation risks, business evaluation aspects, long established and newly developed business evaluation methods and selected the method which is best suited to evaluate international business. In the second part of the work is analyzed the feasibility of discounted cash flow method to evaluate international business and the steps of the method, highlighting the determination of cash flows, the discount rate calculation, continuous value and cash flow discounting. The focus is on discount rate calculation. In the third part of the work is done the practical business evaluation of Lithuanian company AB „Stumbras“ which is working in the international alcohol sphere. In this stage is given the characterization of world, Europe and Lithuanian alcohol drinks sectors. Also there is analyzed the Lithuanian macroeconomics situation. There is performed company competitive and SWOT analyze. Also there is done company’s financial analyze (vertical, horizontal and financial ratio analyze), determined the company value and factors which have the greatest impact to business value. Structure: introduction, theoretical part, discounted cash flow feasibility to evaluate the international business analyze, practical international... [to full text]

Tyrimo objektas – pridėtinės vertės mokestis. Tyrimo tikslas – nustatyti pridėtinės vertės mokesčio pokyčių įtaką valstybės pajamų formavimo kontekste. Tyrimo uždaviniai: 1) atskleisti mokesčio svarbą valstybės pajamoms bei aptarti pridėtinės vertės mokesčio vertinimo modelius, išskiriant jų taikymo galimybes; 2) parengti pridėtinės vertės mokesčio vertinimo metodiką; 3) įvertinti Lietuvoje taikomo pridėtinės vertės mokesčio prognozavimo modelio pakeitimo tikslesniu modeliu galimybes ir šio pokyčio įtaką valstybės pajamoms bei sumodeliuoti galimas mokesčio tobulinimo kryptis. Tyrimo metodai: mokslinės literatūros sisteminės, lyginamosios, loginės analizės metodai, apibendrinimas, sintezės, statistinis grupavimas, vienfaktorė, daugiafaktorė, koreliacinė, lyginamoji analizės, grafinis vaizdavimas. Tyrimo rezultatai: o pirmoje darbo dalyje išnagrinėta pridėtinės vertės mokesčio reikšmė valstybes pajamoms, nustatytos apmokestinimo principų ir uždavinių suderinamumo problemos bei pateikti pridėtinės vertės mokesčio vertinimo modeliai; o antroje darbo dalyje pateikta mokesčio vertinimo metodika; o trečioje darbo dalyje pateikta pridėtinės vertės mokesčio Lietuvoje analizė, įvertintas pridėtinės vertės mokestis Lietuvoje, pateiktas mokesčio modeliavimas bei pasiūlytas naujas pridėtinės vertės mokesčio prognozavimo modelis. / Objectof the research – value-added tax. Aim of the research – to establish the impact of value-added tax changes in the context of revenue formation. Objectives of the research: 1) to reveal the importance of value-added tax in state revenue and to discuss the models of value-added tax evaluation; 2) to develop the methodology of value-added tax evaluation; 3) to evaluate the possibilities to replace the model used in Lithuania with more accurate model and the influence of this change on state income, to model possible trends of value-added tax policy development. Research methods: systematic, comparative, logical analysis of scientific literature, summary and synthesis, statistical grouping, correlation, graphical representation. Research results: o The first part of the research analyzes the importance of value-added tax in state income, identifies problems of taxation principles and objectives‘ compatibility and provides models of value-added tax evaluation. o The second part of the research presents the methodology of value-added tax evaluation. o The third part of the research analyzes value-added tax in Lithuania, evaluates value-added tax in Lithuania and proposes new model of value-added tax forecasting.

Com o avanço técnico-científico e a necessidade de rapidez nas comunicações dos diversos segmentos da economia e da vida moderna, a utilização de fones de ouvido não se restringe mais somente aos serviços de Telefonia (telefonistas, atendentes, técnicos e cabistas), operadores de telemarketing ou teleatendimento, mas também a outras profissões como pilotos de aeronaves e de helicópteros, músicos, operadores de áudio e vídeo, além de profissionais de inúmeras outras atividades que necessitam utilizar fones para comunicações, como na indústria naval, do petróleo, da mineração (telemineração, mineração remota), etc. Com isso, a avaliação de risco de surdez ocupacional deve ser adequada à realidade de milhares de pessoas hoje envolvidas com a utilização de fones de ouvido. Essa questão se amplia quando se considera uma legião de pessoas que diariamente passa horas ouvindo música em seus tocadores digitais de música com o volume tão alto que qualquer um ao lado delas pode também ouvir os mesmos sons. Principalmente devido aos outros tipos de exposição, mais difundidos, a exposição ocupacional ao ruído é um assunto bastante discutido, e há, inclusive, critérios adequados de avaliação dos níveis sonoros, que estão, no entanto, voltados para os sons que podem ser medidos na zona auditiva em campo aberto, mas não no interior do pavilhão auricular, que é o caso do presente trabalho. Considerando tal lacuna relacionada aos critérios adotados na avaliação dos níveis sonoros, este trabalho objetiva: estudar os trabalhos sobre as medições sonoras que são atualmente realizadas no interior do pavilhão auricular; demonstrar que o estudo da avaliação do nível sonoro em atividades que utilizam fones de ouvido ainda é incipiente, complexo e oneroso; identificar qual(is) norma(s) é(são) mais adequada(s) para avaliar os níveis de ruído em fones. Para tanto, fez-se uma revisão da literatura, utilizando como materiais e métodos, de forma comparativa, os resultados das experiências e dos estudos do autor e de outros especialistas frente às normas disponíveis pertinentes relativas aos critérios metodológicos de medição dos níveis de ruído em fones de ouvido. Concluindo, esta pesquisa traz importantes parâmetros necessários para uma avaliação confiável e subsídios para o desenvolvimento de uma Instrução Técnica ou elaboração de uma Norma de Higiene Ocupacional NHO específica para este tipo de avaliação. / New electronic technologies have improved the communication systems in general ways, and consequently sound devices have become better, cheaper and widely used. In the professional field, millions of workers use every day headsets and headphones talking to clients, transmitting information and news to control centers, and also listening music. It is a common practice among telephone operators, telemarketing attendees, pilots, musicians, police officers, etc; also, young people using modern sound and video players with individual speakers. If on one side the communication systems are much better, on other way the sound pressure levels inside of headsets or headphones are a big concern, especially when people are listening their favorite songs. Sometimes the sound levels are so high that anyone around is able to listen its music. It is a fact very known that the acoustic energy may destroy the cochlea cells after long noise exposures at high levels. Therefore, million of users of those electronic apparatus are exposure to a potential hearing loss risk in spite of experimenting pleasure moments or just doing their job. The problem of hearing losses is more complicate to headset or headphone users because there is not criterion very well established as it is common to general workers. The standards for prevention of hearing losses are addressed to environment noise that is measured outside of the auricular pavilion. The technology applied to measure sound levels inside of auricular pavilion is complex and there are a few instruments available in the market. However, the most important limitation is absence of technical criteria that define which acoustic situations could be considered a hearing loss risk. Considering all these limitations, this paper has the following objectives: review technical articles that present evaluations of noise inside of auricular pavilion; demonstrate that published studies in this matter are embryonic face to complexity and costs involved with; identify the most appropriate standard to evaluate noise levels inside of auricular pavilion. Thus, the Material and Methods adopted in this paper are based on a comparative review of the literature available, including results from experiences developed by the own author, and other data published by several experts. The numbers, records and levels, etc presented here are related to the respective methods or criteria. Therefore, the information, data, discussion, analyses, and conclusions presented in this paper are addressed to motivate new studies and debates that may result in a new national or international standard easier and less expensive than those are complied today. New proceedings should be developed with clear instructions that avoid misunderstanding and guide different practitioners to reproduce studies with similar methodologies. Concluding, this paper introduces important parameters that are necessary to evaluate noise generated by headphones in workplaces, and, also, gives some guidelines and subsidies to develop a measuring procedure or a technical standard related to occupational hygiene in this matter.

Disfagia orofaríngea ocorre em pacientes após cirurgias cardíacas e prolonga o tempo de internação. O objetivo da presente Tese foi identificar as características da deglutição nos cardiopatas idosos indicados à cirurgia de Revascularização Miocárdica. Foi utilizado um protocolo combinado de deglutição de água, ausculta cervical e monitorização dos sinais vitais. O registro da freqüência cardíaca e da saturação de oxigênio (FC e SpO2) foi realizado com oxímetro de pulso antes, durante e após o teste de deglutição de água com 1,3,5,10, 15 e 20 ml. A ausculta cervical foi realizada com estetoscópio eletrônico para a análise do número, tempo de resposta e classificação do som da deglutição. Foram registradas a freqüência respiratória (FR) e a presença de tosse e engasgo. Os resultados foram analisados através de dois estudos. O primeiro avaliou 60 idosos saudáveis, sendo 45 mulheres e 11 homens, com média de idade de 74,5 anos. Os resultados mostraram aumento da FC durante o teste e diminuição logo após. Houve aumento de SpO2 e FR após o teste. Houve deglutição única em todas as medidas exceto em 20 ml. O tempo de resposta da deglutição em todos os volumes foi menor que 1 segundo exceto em 1 e 3 ml. A ausência de tosses e engasgos foi predominante. O som do tipo 3 predominou em todos os volumes exceto em 20 ml onde predominou o som do tipo 1. Concluindo, as características da deglutição dos idosos saudáveis representaram alterações compatíveis com as mudanças fisiológicas decorrentes da idade e não evidenciaram a disfagia. No segundo estudo, 38 idosos com doença arterial coronária constituíram o Grupo de Pesquisa (GP) e foram comparados a 30 idosos saudáveis no Grupo Controle (GC). Foram avaliados 27 homens e 11 mulheres no GP, com média de idade de 68 anos. No GC foram avaliados 15 homens e 15 mulheres, com idade média de 70 anos. Houve diferença significativa no tempo de resposta da deglutição nos cardiopatas com FC abaixo de 60 , sendo mais curto em 3 ml, 10 ml, 15 ml e 20 ml. A FC permaneceu mais baixa nos cardiopatas. Não houve diferença significativa nos outros parâmetros, ou seja, os idosos cardiopatas foram semelhantes aos idosos saudáveis, exceto pelo tempo curto para a resposta da deglutição. Concluindo, a presente pesquisa mostrou que os idosos cardiopatas apresentam diferença na função de deglutição em relação aos idosos saudáveis. Os cardiopatas apresentam alterações da coordenação temporal entre respiração e deglutição, revelando risco para a disfagia. As técnicas de ausculta cervical e oximetria de pulso favoreceram a análise objetiva desses dados. / Oropharyngeal dysphagia affects patients after heart surgery and increases the length of the hospitalization. The objective of the present research was to identify the swallowing function caractheristics of aged people with heart diseases who were referred to the coronary artery surgery. A combined protocol of sign vital monitoring and water swallowing evaluation was used together with cervical auscultation. The heart rate (HR) and oxygen saturation (SpO2) were recorded by pulse oximetry before, during and after the water test for 1,3,5,10,15 and 20 ml. Cervical auscultation was done by electronic stethoscope in order to analyse the number, time of swallowing response and swallowing sound classification. Respiration rate (RR), cough and choking were recorded. The results were analysed by two studies. In the first one, sixty healthy aged individuals were assessed. There were 45 women and 11 men; mean age was 74,5 years. There were SpO2 and RR increasing after the water test. There were single swallow for all volume except 20 ml. The time of swallowing response for all volumes occurred before 1 second except for 1 and 3 ml. Cough and choking were not predominant in the water test. The type 3 sound was predominant for all volumes except 20ml where there was type 1 sound. In summary, the characteristics of swallowing in healthy aged individuals represented alterations due to physiological changes in aging and there was no evidence of dysphagia. In the second study, 38 aged subjects with coronary artery disease composed the research group (RG) and they were compared to 30 healthy aged subjects in the control group (CG). There were 27 men and 11 women assessed in the RG; mean age was 68 years. There were 15 women and 15 men assessed in the CG, mean age was 70 years. There was significant difference in the time of swallowing response in the RG when HR was below 60. It was shorter for 3, 10, 15 and 20 ml. HR was minor in heart disease individuals. There were no significant difference in other parameter, that is, aged patients with heart disease were similar to healthy aged individuals, except for the short time of swallowing response. Therefore, the present study presented a different swallowing function between aged patients with heart disease and healthy aged individuals. The heart disease patients have alterations in the temporal coordination between swallowing and respiration function, disclosing risk of dysphagia. Cervical auscultation and pulse oximetry were advantageous for the objective analysis of the data.