The principle hypothesis of this thesis is that hypoxia, in agar-based media, compromises rooting in vitro. From a practical point of view this is important because most plant tissue culture activities require the material to be successfully acclimatised in a nursery environment. Compromised rooting often results in excessive losses at this stage which are costly and inconvenient. In addition, many plants with commercial and/or scientific interest remain unavailable as they are not able to be rooted and acclimatised reliably. The use of agar as a rooting medium has limited the capacity of plant tissue culture to clonally propagate many plants. The thesis begins by demonstrating how poorly some plants respond to agar rooting media. Juvenile Chamelaucium hybrid microcuttings were pulsed with IBA 40 ìM and then placed for 3 weeks on either M1 (½ MS) or aerated in vitro soil-less substrate (IVS) (Chapter 2). IVS had 42–82% rooting at the end of Stage 3 compared with 0–1% in agar. Shoot survival for IVS-rooted microcuttings was significantly greater than M1-rooted shoots. Pulsed shoots placed in IVS showed root primordia after 7 days. In contrast, shoots placed in agar showed no root primordia after 21 days and formed callus but did not root when subsequently placed in IVS for a further 4 weeks. The agar medium almost totally and permanently inhibited the capacity of competent shoots to form root primordia and roots. The effectiveness of different types of aerated and non-aerated media, including IVS, were tested to validate the hypothesis (Chapter 3). Microcuttings from shoot cultures of two Australian plants Grevillea thelemanniana and Verticordia plumosa x Chamelaucium uncinatum were pulsed for 7 days on a high auxin (40 ìM IBA), agar-solidified medium in the dark. Rooting of the microcuttings was then compared on five experimental substrates: a) standard agar M1 medium (½ MS, no hormones, 8 g agar L-1), b) porous-agar medium (½ MS, no hormones, 30 g agar L-1, solidified then blended to provide aeration), c) white sand wet with liquid M1, d) white sand with M1 medium containing agar, and e) IVS. A separate experiment involved flushing the IVS soil profile with low or normal oxygen. Low and variable rooting percentages were recorded on the controls on M1 medium. Root induction and average total root length per microcutting at final harvest were significantly higher using the porous media including IVS, blended agar or white sand. The M1 medium and the addition of M1 medium to sand suppressed the percentage rooting and elongation. Flushing the IVS rooting medium with low oxygen also suppressed rooting. The experiments showed that increasing the air-filled porosity of the rooting medium has a positive effect on rooting and this is most likely due to the increased oxygen at the base of the microcutting. The role of ethylene, and the sugar and nutrients in M1 were not investigated. The efficacy of the IVS protocol on a range of Australian herbaceous and woody species was investigated to determine whether the observed benefits were generic or plant specific (Chapter 4). Improved rooting in IVS compared to agar was shown for 28 Australian species and genotypes from the families Liliaceae, Haemodoraceae, Myrtaceae, Thymelaeaceae, Proteaceae, Goodeniaceae and Rutaceae. Twenty-seven of the 28 species rooted in IVS medium at equal or better rates than in M1. In three cases — Actinodium cunninghamii, one of the Pimelea physodes genotypes and one of the Eriostemon australasius genotypes — shoots did not root in M1 but showed good root development in IVS medium. With few exceptions average root length and number in microcuttings rooted in IVS was superior to those in agar medium. To further test the resilience of the hypothesis, it was tested on nodal microcuttings of lentil which are recalcitrant to root in vitro (Chapter 5). The veracity of a published conclusion that inverted lentil microcuttings (with their base in the air) root better because of their altered polarity was also examined. It was found that, as is the case for many species, roots initiated and grew only at the proximal end of the microcutting regardless of its orientation. When the proximal end was in agar (a hypoxic environment) the rooting percentage was low (9–25%) even when the orientation of the microcutting was altered by inverting the culture tube. In contrast, when the proximal end of the microcutting was in an aerobic environment (from the shoot being placed upside down in agar medium or placed normally or upside down in an aerated medium) rooting percentages were higher (62–100%). Given that Stage 2 microcuttings are prepared with the objective to root and acclimatise them to nursery conditions, the duration of this activity becomes important as it can impact on plant quality and costs. The pulsing protocol and the length of time that Stage 3 cultures remain in the culture room during the rooting phase is a component of the unit cost of production of each rooted microcutting. Initially a 7-day IBA pulse was used after which the pulsed microcuttings were transferred to IVS to root. Chapter 6 shows that the pulsing period can be shortened to one day or replaced with a single auxin dip while still achieving high rooting percentages and maintaining plant quality. These materials handling improvements go some way to realising the logistical benefits of ex vitro rooting but without compromising the positive influences of hygiene and a stable environment of the in vitro environment.

It is recognized that an iterative comparative analysis of large-scale homologous RNAs significantly promote the understanding of an RNA family. The Gutell lab is renowned for maintaining high quality RNA sequence alignments and accurately predicted RNA secondary structures using this approach. While the current available alignment and structure data are mainly obtained by trained domain experts with extensive manual effort, it is highly desired that this process is automated and replicable given the exponentially growing number of RNA sequence data and the amount of time required for expert training. In this thesis, we learn the processes involved in comparative analysis by manually aligning a non-coding RNA family, IVS sequences, with the supervision of Dr. Gutell. Each process is then simulated by mathematical objective functions and algorithms. We also evaluate the current available RNA analysis packages that aim each of the processes. Finally, a new RNA sequence alignment algorithm incorporating structure information that can be extended for different alignment tasks is proposed. / text

The motivation to this master`s thesis is an increasing demand on evaluation of expertise report in conformity with requirements of internationally accepted standards as well as with national legal regulations. This master`s thesis is focused on defining of requirements of International Valuation Standards – IVS. The objective of the introductory study of this thesis is an effort to provide overview of the structure, the history and development of International Valuation Standards – IVS. The introductory study points out that the IVS standard is not stationary one, but shows the importance to keep the continuous track and analyze other possible information sources in connection to it. The main objective is to analyze the principal requirements of International Valuation Standards for expert as a person, expertise activity and required features of expertise report. The gained information is processed on the base of an expertise system approach, where the expertise is interpreted as a structured object with principal features: expertise object, expertise problem, expertise activity, expertise report and expert. Established findings are then analyzed regarding to such interpreted system approach of expertise and applied in the determination of type of approach which an expert should follow in the procedure of making out an expertise report of property valuation. Finally, an example expertise report for valuation of real estate is compiled. Such expertise report could be considered in conformity with national legal regulation as well as with requirements of International Valuation Standards – IVS. The expertise report is a practical example of findings of this master`s thesis.

The content of this work is the analysis of expert opinions on the valuation of the business or its parts in several respects. In the introduction it is mentioned adjustment of valuation by Czech methodology ZNAL, International Valuation Standards IVS and European Valuation Standards EVS. Furthermore, it is carried out the comparison of these methodologies, including the German Standard IDW S1, according to some criteria. The analytical section is dedicated to the analysis of expert opinions, to assess their level of processing, and to point out some weaknesses or strengths. The conclusion is a quantitative summary of the results of analysis of expertise, as well as pointing out the most common shortcomings and proposals for their elimination.

This master thesis deals with specifics of valuation, recognition and reporting of intangible assets that were acquired as a business combination under IFRS. This thesis is also devoted to specifics of intangible assets which indicate importance and difficulty of its standardization in accounting. The aim of the master thesis is to combine valuation and accounting standards for intangible assets with emphasis on acquisition process. Practical part is here to show how definitely companies valuate, measure and recognize intangible assets acquired in a business combination.

Det aktiebolagsrättsliga kapitalkravet har från det att kravet blev lagstadgat syftat till att säkerställa att det alltid föreligger ett ekonomiskt utrymme mellan aktiebolagets tillgångar och skulder. Därtill ska kravet fungera som en seriositetsspärr och borgenärsskydd. Kravet på en lägsta aktiekapitalgräns har historiskt sett utgjort ett betydande skydd för borgenärerna. Aktiekapitalkravet har betraktats som nödvändigt för borgenärerna bl.a. av den anledning att säkerställa att det finns en tillräcklig ekonomisk marginal som ska svara för bolagets förpliktelser. I denna uppsats utreds aktiekapitalet och det bakomliggande syftet att tillförsäkra borgenärerna säkerhet såväl det nationella kravet som två andra nordiska rättsordningars krav.Kapitalkraven i Europa har genomgått många reformeringar, majoriteten av länderna har reducerat deras kapitalkrav för privata aktiebolag och vissa länder har t.o.m. valt att slopa kapitalkravet helt. Danmark var ett av de länder där möjligheten fanns att bilda en viss bolagsform med begränsat personligt ansvar utan kapitalkrav, något som senare visade sig ge oönskade effekter och således avskaffades bolagsformen år 2019. Finland däremot gick åt motsatt håll och valde istället att slopa sitt kapitalkrav för privata bolag år 2019. Året därpå, år 2020, reformerades det svenska kravet och sänktes ytterligare. Kapitalkravet har och är fokus för förändring och dess framtida utveckling ser ut att gå mot allt fler reducerade kapitalkrav internationellt.Med tanke på de tre nordiska ländernas senaste förändringar av kapitalkravet angrips kravet och dess syfte att skydda borgenärerna genom en komparativ metod. Utöver den komparativa metoden analyseras det svenska aktiekapitalkravet genom en rättsdogmatisk metod. Härigenom ligger danska, finska och svenska rättskällor som grund för uppsatsens slutsatser.Uppsatsens slutsats är bl.a. att aktiekapitalkravet inte längre ses som ett borgenärsskydd utan incitamentet att göra associationsformen mer tillgänglig torde ersätta syftet att skydda borgenärerna. Kravets borgenärsskyddssyfte har blivit kraftlöst i takt med de successiva sänkningarna som gjorts under åren. Härigenom påverkas inte borgenärerna längre av reducerade kapitalkrav likt den sänkning som gjordes år 2020. Ytterligare slutsatser som görs i uppsatsen är att de nordiska länderna delar liknande teorigrunder vad gäller kapitalkravet som borgenärsskydd. Utredningen påvisar även hur de nordiska länderna haft liknande motiv för deras inbördes förändringar kring kapitalkravet under det senaste året.

This thesis deals with residential real estate market in the Great Britain and its development. The thesis describes all evalution methods used in the Great Britain, it also describes the current state of the property market, expert work and in the end are described in detail the methods used for the valuation of the house. In thesis attachment is an exemplar of the evalution report for a house in the Great Britain according to the standards and the methodologies used by the evaluation experts in the United Kingdom.

This diploma thesis investigates international volunteering in the context of professional, personal and social development of young volunteers. In the theoretical part, definition, history, forms and subjects involved are presented, together with the impacts and ethical questions related to the field. Next, the professional, personal and social development is defined and international volunteering is put in light as a source of important skills. The empirical part is concerned with one specific form of international volunteering - workcamps. Firstly, organisation INEX-SDA, which sends hundreds of youngsters to workcamps each year, is introduced. Next, methodology and results of an original qualitative research focused on the role of workcamps in workcamp-participants' lifes are discussed. The results suggest that workcamps have various impacts on and connectedness with the participants' development, the professional as well as the personal and social. By some, the workcamp's impact on their life and development is perceived as subtle, while others see significant effects, workcamps had on their life and skills. Whole spectrum of skills and values that can be acquired on workcamps is revealed and described in relation to career and personal life. Key words international volunteering, international...

Submitted by Joel de Lima Pereira Castro Junior (joelpcastro@uol.com.br) on 2016-08-19T23:00:49Z No. of bitstreams: 1 Sergio Urzedo.pdf: 29625775 bytes, checksum: b44b481ec251f11114b147ff77ad5880 (MD5) / Approved for entry into archive by Biblioteca de Administração e Ciências Contábeis (bac@ndc.uff.br) on 2016-08-29T17:51:14Z (GMT) No. of bitstreams: 1 Sergio Urzedo.pdf: 29625775 bytes, checksum: b44b481ec251f11114b147ff77ad5880 (MD5) / Made available in DSpace on 2016-08-29T17:51:14Z (GMT). No. of bitstreams: 1 Sergio Urzedo.pdf: 29625775 bytes, checksum: b44b481ec251f11114b147ff77ad5880 (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Fundação Centro Estadual de Estatísticas, Pesquisas e Formação de Servidores Públicos do Rio de Janeiro. Coordenadoria de Gestão da Informação. Rio de Janeiro, RJ / Este trabalho teve como objetivo desenvolver uma metodologia de diagnóstico social de modo a ajudar na identificação e ordenação de regiões em termos do grau de vulnerabilidade social. Para tal foi discutido o conceito de vulnerabilidade social (KAZTMAN e FILGUEIRA, 2006) e a relação de sua formulação teórica com as mudanças ideológicas no pensamento econômico. Para tal foi realizada uma análise histórica sobre o pensamento desenvolvimentista, teorias Cepalinas, em especial, nas teorias de Celso Furtado, e sobre a evolução da pobreza e miséria no Brasil. Para construção do Indicador de Vulnerabilidade Social (IVS) utilizou-se o conceito de multidimensionalidade para cálculo da vulnerabilidade das famílias/domicílios. A fonte dos dados foi o censo demográfico de 2010, de onde foram retirados os microdados do universo e através de análise fatorial foi possível ordenar os setores censitários de acordo com sua classificação. Estas informações georreferenciadas possibilitaram a construção de mapas que apontam geograficamente a Vulnerabilidade das famílias/domicílios possibilitando uma análise do microssocial para fins de planejamento público e privado em programas e projetos voltados à assistência social. / This study aimed to develop a methodology for social diagnosis in order to assist in the identification and ordering of regions in terms of the degree of social vulnerability. For this was discussed the concept of social vulnerability (Kaztman and FILGUEIRA, 2006) and the relationship of its theoretical formulation with ideological shifts in economic thinking. For such a historical analysis of development thinking, Cepal theories, especially theories of Celso Furtado, and on the evolution of poverty and misery in Brazil was performed. Construction of Social Vulnerability Indicator (IVS) we used the concept of multidimensionality for calculating the vulnerability of families / households. The data source was the census of 2010, which were removed from the microdata of the universe and through factor analysis it was possible to sort the census tracts according to their classification. This information allowed the construction of georeferenced maps that link geographically Vulnerability of families / households enabling an analysis of the micro for purposes of public and private planning programs and projects aimed at social assistance.

Ce mémoire par article est une étude des différences hémodynamiques entre la dextro-transposition des gros vaisseaux (TGV) avec communication interventriculaire (CIV) et la TGV avec septum intact (SI) pendant la période fœtale et périopératoire. Il est à noter que SI fait référence au septum inter ventriculaire et non au septum inter auriculaire. La présence d’une communication inter auriculaire étant, comme nous le verrons dans ce travail, un élément important de la physiologie des fœtus/nouveau-nés porteur de TGV. Le document est divisé en deux parties importantes. La première partie est composée du chapitre 1 qui présente une revue de littérature détaillant les notions importantes à la compréhension de la problématique et du chapitre 2 qui décrit la méthodologie utilisée pour répondre à la question de recherche. On détaille d’abord les méthodes d’acquisition des échocardiographies fœtales ainsi que les principales mesures effectuées à partir de celles-ci. Ensuite, on y décrit les technologies de la spectroscopie proche infrarouge avancée et de la spectroscopie à corrélation diffuse (NIRS-DCS) permettant de recueillir les données hémodynamiques sur la microvascularisation cérébrale des nouveau-nés. La seconde partie est constituée du chapitre 3 qui est le manuscrit accepté au journal Ultrasound in Obstetric & Gynecology pour publication. Celui-ci décrit les différences hémodynamiques entre les patients ayant une TGV&CIV et les TGV&SI et présente les différences retrouvées en échocardiographie fœtale et en hémodynamie cérébrale périopératoire étudiée à l’aide de la NIRS avancée. Ensuite, nous présentons dans le chapitre 4 une discussion sur les principaux impacts cliniques et sur d’éventuelles améliorations. / This master’sthesis is composed of an article and a study. They present hemodynamic differences between patients with transposition of the great arteries (TGA) and ventricular septum defect (VSD), and TGA with intact ventricular septum (IVS) during fetal and perioperative periods. This document is divided into two principal sections. The first section includes Chapter 1 that presents a review of literature detailing important notions to understand the problematic, and Chapter 2, that describes the methodology used to answer our research question. First, we detailed acquisition data and measured parameters of the fetal echocardiography exams. Then, we describe advanced near infrared spectroscopy (NIRS-DCS) technology that allowed hemodynamic data acquisition on the cerebral microvascularization of neonates. The second section is composed of Chapter 3, the manuscript accepted in Ultrasound in Obstetric & Gynecology journal for publication. The aim of this article is to describe hemodynamic differences between patients with TGA&VSD and TGA&IVS. It describes fetal echocardiography and cerebral perioperative hemodynamic differences studied with advanced NIRS. Next, we present in Chapter 4 a more detailed discussion with principal impacts on the clinical field and future improvements.