La subordination financière est l’établissement d’une hiérarchie entre créanciers. Avant une procédure de répartition, cet ordre entre créances est mis en place à l’aide d’échéances différentes et de stipulations particulières (blocage des paiements). Après les répartitions, ce classement peut être créé par la suppression de l’égalité entre créanciers. Celle-ci est tantôt légale (droit de préférence), tantôt volontaire (déclassement) et s’assimile dans ce cas à une renonciation. Au terme de cette hiérarchie, certains créanciers seront payés en dernier, les créanciers résiduels. Le financement des sociétés est décrit par la distinction entre les associés et les créanciers. Devant la faiblesse de cette division, la doctrine a proposé les fonds propres. Ce concept est redéfini en mettant l’accent sur la subordination, qui fait clairement apparaître la qualité de créancier résiduel de l’associé. Il conduit à une nouvelle lecture du financement de la société, qui est transdisciplinaire / Financial subordination establishes a hierarchy between creditors. This degree is implemented through the legal or intentional suppression of creditors’ right to equal distributions in the bankruptcy proceedings. When it is a priority claim, this loss is imposed on creditors by law. When it is a subordinated claim, creditors accept to waive their right to equal distributions. In both cases, some creditors will be paid only after the full payment of others. Those are called residual creditors.Corporation financing is based upon a division between owner and lender. Traditionally, the former puts money into the business through legal capital while the latter grants loans. As this view no longer depicts the reality of corporation financing, the French jurisprudence tried to replace it with the concept of equity, which is broader than the legal capital. In this work, equity is redefined in setting in its core financial subordination, which clearly shows why a shareholder is a residual claimant. This new definition of equity, which is shared by other disciplines outside law gives a different approach to the financing of companies under French law

Dans ce manuscrit, nous proposons un système d'analyse automatique des mouvements 3D entemps réel permettant l'évaluation des capacités fonctionnelles chez les personnes âgées àdomicile. Dans un premier temps, l'objectif est de contribuer à maintenir l'indépendancefonctionnelle de cette population et permettre une détection précoce d'une décompensationmotrice pour faciliter une démarche de rééducation. Pour quantifier la qualité d'équilibre d'unsujet en temps réel, nous avons conçu un système en utilisant le capteur Kinect et permettantd'analyser un test clinique simple et validé en rééducation gériatrique: le Timed Up and Go (TUG).Trois expériences, réalisées dans des environnements hétérogènes (laboratoire, hôpital de jouret domicile) ont montré une bonne fiabilité de la mesure des paramètres identifiés. Ellespermettent notamment d'attribuer une note de contrôle moteur indiquant la fragilité motrice.Dans un second temps, nous avons proposé une chaîne de traitement vidéo permettantd'augmenter la robustesse d'analyse de différentes phases du TUG : détection automatique de laposition assise, segmentation du patient et extraction de 3 articulations du corps. Les résultats deces travaux nous permettent d'envisager plusieurs perspectives. Tout d'abord, nous pensonseffectuer des expérimentations sur une population plus large afin de confirmer la fiabilité dusystème. Puis, différentes améliorations techniques et ergonomiques seraient nécessaires pourfaciliter l'utilisation grand public. Enfin, il serait intéressant d'étendre la méthodologie proposéepour d'autres tests cliniques en vue de prolonger l'autonomie à domicile. / We propose in this manuscript a realtime3D movement analysis system for inhomefunctionalabilities assessment in aged adults. As a first step, the purpose is to maintain the functionalindependence of this population and to allow an earlier detection of a motor decompensation inorder to facilitate a rehabilitation process. To quantify the equilibrium quality of a subject, webuilt a system using the Kinect sensor in order to analyze a simple clinical test validated in geriatricrehabilitation: the Timed Up and Go (TUG). Three experiments conducted in heterogeneousenvironments (laboratory, day hospital and home) showed good measurement reliability of theidentified parameters. In particular, they allow to assign a motor control note indicating themotor frailty. Then, we proposed a video processing chain to increase the robustness of theanalysis of the various TUG phases: automatic detection of the sitting posture, patientsegmentation and three body joints extraction. The results of this work allow us to considerseveral perspectives. First, we believe conduct experiments on a larger population in order toconfirm the system reliability. Then, various technical and ergonomic improvements would benecessary to facilitate general public use. Finally, it would be interesting to extend the proposedmethodology for other clinical test to prolong the autonomy at home.

Made available in DSpace on 2014-12-17T14:36:29Z (GMT). No. of bitstreams: 1 EugeniaMA_DISSERT.pdf: 1169428 bytes, checksum: 02b1b65125dbfbeca02688a54f35fccf (MD5) Previous issue date: 2010-10-20 / Conselho Nacional de Desenvolvimento Cient?fico e Tecnol?gico / This research work is focused to show the changes in educational administration from the agreements between the Mossor? / RN and the Ayrton Senna Institute IAS, for education provision. Nowadays, the partnership policy is a constitutive element of the reform of the Brazilian State, which dropped its action on social policies and to strengthen its regulatory role, encouraging private participation in planning, preparation and implementation of public policies, new printing setting the political-social. In this context, the 10 Note Management Programme, developed by the IAS, is part of the neoliberal logic of modernization of public school systems, focusing on results and developing strategies for control and regulation of schools work and its efficiency, effectiveness and greater productivity. The 10 Note focuses on two dimensions: the management of learning and teaching in networking, in a managerial perspective to overcome the culture of failure (expressed as age-grade, dropout and repetition rates in) and implantation of culture of success (as measured in the improvement of the indices). To understanding the process, we have delimited as the object of study, the process of implementing them mentioned program in the city, which its objective is to analyze implications for the school community from the perspective of democratic management, adopting the dimensions of autonomy and participation in institutional processes as a criterion of analysis. From a methodological point of view, the survey was conducted from a literature review and documentary about educational policy developed in the country since the 1990?s, seeking to understand, in a dialectical perspective, the political dimensions of teaching, training and performance of the subjects involved in the school work. Besides the empirical observation, it was also used semi-structured interviews with a methodological tool for gathering information and opinions about the partnership and the implementation of the 10 Note Management Program in the county. The interviewee participants were ex-former education managers, coordinators, school managers, secretaries and teachers. Regarding the dimensions inside the analysis (autonomy and participation), the research led to the conclusion: that GEED, under the guidance of IAS promoted regulation of school autonomy, set up the selection process for exercising the office of school administration and system awards to schools, pupils and teachers, subject to results, there is mismatch between the managerial logic and the democratic management principles, that the ideological discourse of modernization of municipal management coexists with traditional practices, centralizing patronage, which ignores the democratic participation in the school decisions processes, the goals of the partnership were partially achieved, since that the city has improved over the approval and dropouts, although the approval of the Education Municipal Plan of the rules institutional (administrative, financial and educational) and the creation of the Councils observed that the school community participation is still limited, not being characterized as a coordinated intervention, capable of promoting the transformation and improvement its quality in the county. In the same way, the orientation of networking is a limit to the autonomy of schools, given the external definition of goals and strategies to be adopted, along with pressure exerted through the accountability of each school community for their achievements / Este trabalho se constitui num estudo sobre as mudan?as ocorridas na gest?o educacional a partir das parcerias firmadas entre o munic?pio de Mossor?/RN e o Instituto Ayrton Senna-IAS para a oferta educacional. Na contemporaneidade, a pol?tica de parcerias ? parte constitutiva da reforma do Estado brasileiro, que diminuiu sua atua??o relativa ?s pol?ticas sociais e, ao fortalecer seu papel regulador, incentiva a participa??o do setor privado no planejamento, elabora??o e execu??o das pol?ticas p?blicas, imprimindo nova configura??o ao cen?rio pol?tico-social. Nesse contexto, o programa Gest?o Nota 10, desenvolvido pelo IAS, insere-se na l?gica neoliberal de moderniza??o dos sistemas p?blicos de ensino, focalizando os resultados e desenvolvendo estrat?gias de controle e regula??o do trabalho escolar em vista da efici?ncia, da efic?cia e da maior produtividade. O Gest?o Nota 10 est? centrado em duas dimens?es: na gest?o da aprendizagem e do ensino e no trabalho em rede, numa perspectiva gerencial de supera??o da cultura do fracasso (expressa na distor??o idade-s?rie, na evas?o e na repet?ncia) e de implanta??o da cultura do sucesso (expressa na melhoria dos ?ndices). Para a compreens?o desse processo, delimitamos, como objeto de estudo, o processo de implementa??o desse programa no munic?pio. O objetivo ? analisar suas implica??es para a comunidade escolar sob a ?tica da gest?o democr?tica, adotando as dimens?es da autonomia e da participa??o nos processos institucionais como crit?rio de an?lise. Do ponto de vista metodol?gico, a pesquisa foi realizada a partir de uma revis?o bibliogr?fica e documental sobre a pol?tica educacional desenvolvida no pa?s desde os anos 1990, buscando entender, numa perspectiva dial?tica, as dimens?es pol?tico-pedag?gicas, de forma??o e de atua??o dos sujeitos envolvidos no trabalho escolar. Al?m da observa??o emp?rica, utilizamos as entrevistas semi-estruturadas com instrumento metodol?gico de levantamento das informa??es e opini?es acerca da parceria e da implementa??o do Gest?o Nota 10 no munic?pio. Fizeram parte da pesquisa ex-gerentes de educa??o, coordenadores, gestor escolar, secret?rios e professores. Em rela??o ?s dimens?es privilegiadas na an?lise (autonomia e participa??o), a pesquisa permitiu constatar: que a GEED, sob a orienta??o do IAS, promoveu a regulamenta??o da autonomia escolar, instituiu o processo seletivo para o exerc?cio do cargo de dire??o escolar e o sistema de premia??o ?s escolas, aos alunos e aos professores,condicionada a resultados; que h? incompatibilidade entre a l?gica gerencial e a o princ?pio da gest?o democr?tica; que o discurso ideol?gico de moderniza??o da gest?o municipal coexiste com pr?ticas tradicionais, centralizadoras e clientelistas, que prescindem da participa??o democr?tica nas decis?es relativas aos processos escolares; que os objetivos da parceria foram parcialmente alcan?ados, visto que os dados do munic?pio melhoraram em rela??o ? aprova??o e ? evas?o escolar. N?o obstante a aprova??o do Plano Municipal de Educa??o, a regulamenta??o da autonomia institucional (administrativa, financeira e pedag?gica) e a cria??o de Conselhos, observamos que a participa??o da comunidade escolar ainda ? muito limitada, n?o se caracterizando como uma interven??o articulada, capaz de promover a transforma??o e a melhoria da qualidade educacional no munic?pio. Neste mesmo sentido, a orienta??o de trabalho em rede representa um limite para a autonomia das escolas, haja vista a defini??o externa de metas e estrat?gias a serem adotadas, al?m da press?o exercida atrav?s da responsabiliza??o de cada comunidade escolar pelos resultados alcan?ados

Accounting terms are very important for every company in the sphere of company finance, accounting terms are claims and accounts payable. The aim of this work was detailed description of claims, then show the control system of the claims of ENVIRO-EKOANALYTIKA and propose improvements to the existing claims management system. The main reasons why claims come into existence are business relations, but they can be caused by provided deposits, loans and bank credits. Claims from business relations are necessary parts of belongings, because every businessman needs goods and services from others. A company can analyse high earnings and profit in accounting but his financial resources can be essentially different. For a company is very important to have a sufficient number of financial resources and to this a company ensures of claims and then restricts entrepreneurial risk. The ensuring of claims means that contractual partner is obliged to realise his account payable. General forms to ensure claims are for example: penal clause, liability, acknowledge a debt, bank quarantee or altitude of debt. We can divide claims in risk claims and abandoned claims. During trading a lot of profits are formed, these profits can be evoked by for example: political or economical events, announcing a financial insolvency or natural catastrophe. Between the most frequent cause of risk claims are mainly the absence of morality in business relations. If the payment of claim is not done until fixed date, the claim gets the bad debt. The only way how to anticipate abandoned claims is, that busines men do not let them come into existence. The proceedings also include claims recovery. The main objective of recovery is to get customers to pay, and as early as possible. Most companies use a standard procedure for recovery, which includes telephone reminders, terminating the supply of credit, written reminders, the transmission of judicial or extrajudicial recovery.

因應數位閱讀時代的來臨，在進行數位閱讀時，如何進行自我監控，協助學習者掌握閱讀技巧，特別是對於閱讀認知能力不足的小學兒童來說，在進行數位閱讀時更需要有完善的學習鷹架輔助，才能達到良好的閱讀成效。標註系統中也發展出許多不同機制來輔助閱讀，幫助提升學習者的閱讀動機與閱讀成效。但卻也發現學習容易著重在標註的量而忽略了標註的品質，反而無法提升其閱讀理解成效，在學習的過程中忽略了閱讀歷程與閱讀認知的適配性。因此，本研究在合作式數位閱讀標註系統上發展出一套基於閱讀標註支援更有效閱讀的「SOAR結構式筆記模組」，讓學習者於作筆記的過程中掌握文本的重點，幫助學習者提升其閱讀自我效能，希望可有效促進學習者在閱讀中有效的內化與重組，以提升閱讀理解的深度與成效。 本研究採單組實驗設計，探討學習者在使用具「SOAR結構化筆記模組」的「合作式數位閱讀標註系統」輔以閱讀學習的情境下，學習者的閱讀標註瀏覽行為、標註行為及SOAR筆記分數是否影響學生其閱讀自我效能、閱讀理解成效。此外，也針對不同性別與認知風格的學習者作探討。 研究結果發現: 1.在使用「合作式數位閱讀標註系統」支援閱讀的學習情境下，採用「SOAR結構化筆記模組」支援數位閱讀學習，其國小學生的標註行為、閱讀標註瀏覽行為及SOAR筆記分數與閱讀自我效能並無顯著相關2.女性學習者的自我效能與閱讀理解成效具有顯著高度正相關，並且具有線性迴歸之可預測性3.全體學習者的SOAR筆記分數與閱讀理解成具有顯著高度正相關，並且具有線性迴歸之可預測性4.男性學習者的SOAR筆記分數與閱讀理解成效具有顯著高度正相關，並且具有線性迴歸之可預測性5.對國小學生的閱讀理解成效具有顯著的提升6.對男性學習者與女性學習者的閱讀理解成效均具有顯著的提升7.對場地獨立型學習者與場地相依型的學習者的閱讀理解成效均具有顯著的提升。 最後，基於研究結果，本研究亦提出對教師及系統改良的建議，並提出幾個未來的研究方向，希望能對數位閱讀研究有所貢獻。 / Abstract To cope with the digital reading era, self-monitoring to assist learners in grasping reading skills during digital reading, especially for the digital reading of elementary pupils with inadequate reading cognitive capabilities, perfect learning scaffolding is required for achieving good reading performance. There are many different mechanisms developed in annotation systems to assist in reading and help learners promote the reading motivation and reading performance. However, it is also discovered that the learning could easily focus on the quantity of annotation, but ignore the quality of annotation so that the reading comprehension performance could not be enhanced and the suitability of reading process and reading cognition in the learning process is ignored. For this reason, a reading annotation based “SOAR structured note module” for supporting effective reading is developed on the cooperative digital reading annotation system, allowing learners grasping the key points in the text during the noting process and helping learners promote the reading self-efficacy. It is expected to effectively advance the effective internalization and organization of learners in the reading in order to enhance the depth and performance of reading comprehension. With one-shot experimental design, the effect of learners’ reading annotation browsing behaviors, annotation behaviors, and SOAR note scores on the reading self-efficacy and reading comprehension performance, under the reading learning situation with “cooperative digital reading annotation system” with “SOAR structured note module”. Besides, gender and learners with different cognitive styles are also discussed in this study. The research findings are concluded as below. 1. Under the reading learning situation with the support of “cooperative digital reading annotation system”, elementary students applying “SOAR structured note module” to support the digital reading learning do not appear significant correlations between annotation behaviors, reading annotation browsing behaviors, SOAR note scores and reading self-efficacy. 2. Female learners’ self-efficacy and reading comprehension performance present remarkably and highly positive correlations, with the predictability of linear regression. 3. All learners’ SOAR note scores and reading comprehension performance show significantly and highly positive correlation, with the predictability of linear regression. 4. Male learners’ SOAR note scores and reading comprehension performance reveal notably and highly positive correlation, with the predictability of linear regression. 5. Elementary students’ reading comprehension performance is remarkably enhanced. 6. Both male and female learners’ reading comprehension performance is significantly enhanced. 7. Both field-independent and field-dependent learners’ reading comprehension performance is notably enhanced. Finally, suggestions for teachers and system improvement are proposed, based on the research results, in this study, and several research directions are also proposed for research on digital reading. Key words: SOAR structured note; cooperative reading annotation; reading self-efficacy; reading comprehension performance

Because of a growing number of services offered by the Masaryk University to its students, and because of the ever-changing legislation of the Czech Republic, a need for an implementation of a new information system, capable of processing payments for university’s services, has arisen. The goal of this thesis is to analyse the current condition of payments at the university, consider users’ demands, choose an appropriate information system and project its implementation. It is utterly necessary to keep the costs of implementation at acceptable levels and above all the system must be able to be operated without the need for new employees. The proposed system must be universal because of various natures of services offered and goods sold, as well as it must be efficient. It is required that the system will be able to handle the growth of both number of clients and provided services.

The diploma thesis aims to explain, demonstrate and verify the basic practical principles and methods of warehouse management system. This thesis could be used as an advanced guide for warehouse management system software. All this by using own knowledge and experience acquired by practical and purposeful activities done in co-operation with ORYX GROUP Ltd. which is one of the few companies in the Czech Republic developing similar systems.

Diploma thesis deals with construction technological project for extension of school. Contents of construction technological project are project engineering report, study of realization of main technological stages, engineering report of site equipment, proposal of construction machines, etc. In detail thesis deals with load-bearing structure of cross laminated timber and the technological note, inspection and testing plan.

This thesis is concerned with a research project conducted with a Swedish company to provide recommendations for developing a prototypical information system for the company. The system’s goal was to consolidate data regarding the company’s supply chain and packaging conditions in order to find improvements in packaging development. The thesis employed the use of Soft Systems Methodology to aid with the system development process. A qualitative explorative study was designed for this purpose. Soft Systems Methodology was used after exploring alternative methodologies. This was chosen as the researchers found it important to engage the case company in the system development process. Four semi-structured interviews and two workshops with the relevant officials were the main methods of collecting data. Models such as a rich picture, CATWOE and PQR formula were utilized during the research to visualize important aspects of the system development process. As a result of the research, the researchers were able to provide the company with recommendations for how to further proceed with the development process. Another result of the study was that Soft Systems Methodology was able to unlock tacit information. The methodology also allowed for a consideration of the implementation of an iterative process to support the development. The results of this research suggest that introducing and making use of Soft Systems Methodology is very stimulating in an environment not already using it. The research provided insights needed for progress towards a successful implementation of a new information system, and contributes a real-world SSM case in a corporate environment. The researchers also suggest future opportunities for research that could further build on the work presented in the thesis.

Indiana University-Purdue University Indianapolis (IUPUI) / With the increasing availability of Electronic Health Records (EHRs) and advances in deep learning techniques, developing deep predictive models that use EHR data to solve healthcare problems has gained momentum in recent years. The majority of clinical predictive models benefit from structured data in EHR (e.g., lab measurements and medications). Still, learning clinical outcomes from all possible information sources is one of the main challenges when building predictive models. This work focuses mainly on two sources of information that have been underused by researchers; unstructured data (e.g., clinical notes) and a patient network. We propose a novel hybrid deep learning model, DeepNote-GNN, that integrates clinical notes information and patient network topological structure to improve 30-day hospital readmission prediction. DeepNote-GNN is a robust deep learning framework consisting of two modules: DeepNote and patient network. DeepNote extracts deep representations of clinical notes using a feature aggregation unit on top of a state-of-the-art Natural Language Processing (NLP) technique - BERT. By exploiting these deep representations, a patient network is built, and Graph Neural Network (GNN) is used to train the network for hospital readmission predictions. Performance evaluation on the MIMIC-III dataset demonstrates that DeepNote-GNN achieves superior results compared to the state-of-the-art baselines on the 30-day hospital readmission task. We extensively analyze the DeepNote-GNN model to illustrate the effectiveness and contribution of each component of it. The model analysis shows that patient network has a significant contribution to the overall performance, and DeepNote-GNN is robust and can consistently perform well on the 30-day readmission prediction task. To evaluate the generalization of DeepNote and patient network modules on new prediction tasks, we create a multimodal model and train it on structured and unstructured data of MIMIC-III dataset to predict patient mortality and Length of Stay (LOS). Our proposed multimodal model consists of four components: DeepNote, patient network, DeepTemporal, and score aggregation. While DeepNote keeps its functionality and extracts representations of clinical notes, we build a DeepTemporal module using a fully connected layer stacked on top of a one-layer Gated Recurrent Unit (GRU) to extract the deep representations of temporal signals. Independent to DeepTemporal, we extract feature vectors of temporal signals and use them to build a patient network. Finally, the DeepNote, DeepTemporal, and patient network scores are linearly aggregated to fit the multimodal model on downstream prediction tasks. Our results are very competitive to the baseline model. The multimodal model analysis reveals that unstructured text data better help to estimate predictions than temporal signals. Moreover, there is no limitation in applying a patient network on structured data. In comparison to other modules, the patient network makes a more significant contribution to prediction tasks. We believe that our efforts in this work have opened up a new study area that can be used to enhance the performance of clinical predictive models.