O Acordo de Basiléia, divulgado pelo Comitê de Basiléia em 1988, tornou mais seguros os sistemas financeiros dos países que o adotaram. Porém, juntamente com isso, ocorreram outros impactos em função da implementação do Acordo. A partir da publicação do Acordo de Basiléia II, que tem o objetivo de dar ainda maior solidez ao mercado financeiro, novas implicações são esperadas. A presente pesquisa tem como objetivo avaliar os possíveis impactos sobre o Sistema Financeiro Brasileiro com a implantação de Basiléia II. Para isso, realizou-se um estudo exploratório do Acordo e uma pesquisa quantitativa do impacto sobre os bancos brasileiros com a criação da exigência de capital para risco operacional proposta por Basiléia II. Através do estudo, percebeu-se que a exigência de capital para risco operacional não trará grandes impactos aos bancos brasileiros, visto que as instituições bancárias do país já atuam com índices acima dos que virão a ser exigidos. Verificou-se ainda que até o presente momento não ocorreu variação estatisticamente significativa dos indicadores de Índice de Basiléia e endividamento das instituições financeiras analisadas. Já o indicador de rentabilidade apresentou uma variação positiva. / The Basel Accord, published by the Basel Committee in 1988, made more secure the financial systems of the countries that adopted it occurred; and along with this, other impacts recurrent to the implementation of the Accord. From the publication of the Second Basel Accord (Basel II), which aims to give more strength to the financial market, new implications are expected. The present research has the objective to evaluate the possible impacts of the implementation of the Basel II on the Brazilian Financial System. Consequently, were realized an exploratory study on the second Accord and a quantitative research of its impact on the Brazilian banks with the creation of the exigency of capital for operational risk proposed by Basel II. Through this study, it was perceived that the capital requirement for operational risk will not have a big impact on the major Brazilian banks, considering that Brazilian banks already operate with rates above the ones that will be required by the Accord. It was also found that, at the moment, the indicators of indebtedness and Basel´s Index have not presented statistically significant variation on the financial institutions analyzed. The indicator of profitability has kept a positive variation.

Herpes simplex virus type 1 (HSV-1) has a large linear double-stranded DNA genome in an icosahedral capsid shell, a cell-derived lipid envelope and a proteinaceous tegument layer. There are over fifty viral proteins and many host proteins identified in HSV-1 virions. The final formation of mature virus particles requires the membrane wrapping of tegumented capsids in the cytoplasm, a process termed secondary envelopment. This process involves the coordination of numerous viral and cellular proteins and results in double-membrane structures with enveloped virions contained within cellular vesicles. Mature viruses are then released through the fusion of these virion-containing vesicles and plasma membranes. This thesis describes investigation into the functions of viral glycoprotein M (gM) and the cellular Endosomal Sorting Complexes Required for Transport (ESCRT) in secondary envelopment. Firstly, it has been reported that gH/L can be efficiently internalised and targeted to the TGN by the co-expression of gM in transfection assays. In order to examine the role of gM in guiding the localisation of viral proteins in infected cells, a HSV-1 gM deletion virus (∆gM), and its revertant virus were constructed. The major phenotype demonstrated was that the absence of gM caused the internalisation of cell surface gH/L to be inhibited and higher levels of gH/L to be observed on the cell surface. Further, lower levels of gH/L were detected in purified ∆gM virions, which was in agreement with the delayed entry kinetics, smaller plaque sizes and greater replication deficits at low multiplicity of infection observed in ∆gM infected cells. Over all the results presented in this thesis demonstrate that in infected cells the efficient incorporation of gH/L into virions relies on the function of gM in HSV-1. Secondly, during HSV-1 secondary envelopment the budding and scission of the viral envelope from the host membrane share topological similarities with the formation of intraluminal vesicle in multivesicular bodies, retrovirus budding, and abscission at the end of cytokinesis, processes that require the cellular ESCRT machinery. There are four multiprotein ESCRT complexes and many associated proteins involved in their regulation. It has been previously shown that the ESCRT-III complex and a functional ATPase VPS4 are required for HSV-1 secondary envelopment, but different from the strategy utilised by HIV-1, the recruitment of ESCRT during HSV-1 infection is independent of TSG101 and/or ALIX. Data presented in this thesis demonstrate that CHMP4A/B/C proteins of the ESCRT-III complex are specifically crucial for HSV-1 secondary envelopment. Simultaneous depletion of CHMP4A/B/C proteins significantly inhibited HSV-1 replication. Ultrastructure analysis revealed that there were virtually no extracellular virions in CHMP4A/B/C depleted samples while more free capsids were observed in the cytoplasm, although the nuclear capsids and primary envelopment events appeared to be normal. In order to identify interactions between HSV-1 and ESCRT proteins, 22 HSV-1 tegument proteins were cloned and tested against a panel of ESCRT and ESCRT-associated proteins in yeast two-hydrid assays. Analysis of positive hits from yeast two-hybrid interaction screens using GST pull-down, co-immunoprecipitation and protein co-localisation assays have validated interactions of pUL47 with CC2D1A/1B, CIN85, CHMP6 and ALIX, pUL46 and pUL49 with CC2D1A/1B and CIN85, and pUL16 with CC2D1A/1B. Furthermore, the newly identified ESCRT associated proteins CC2D1A and CC2D1B have been detected in purified virions. The role of the identified ESCRT proteins in HSV-1 replication has been investigated using siRNA depletion. Unfortunately siRNA depletions of the various ESCRT candidates individually or in combinations did not show any significant effect on HSV-1 replication. Overall these data suggest that unlike HIV and other retroviruses, HSV-1 has evolved multiple parallel pathways to hijack the ESCRT machinery to facilitate its replication, particularly, through the interactions that lead directly to the recruitment of CHMP4A/B/C proteins. Disruption of some of these pathways did not prevent HSV-1 replication in tissue culture, suggesting any one potential pathway is sufficient for ESCRT recruitment to sites of HSV-1 assembly.

Determining the characteristics of piston engines with a propeller is a complex task. Accurate calculations are based on engine and propeller characteristics from the manufacturers, which are, however, quite demanding. It is also possible to use simplified models that can predict the achievable values of propeller efficiency and fuel consumption. They are based on a simple propeller efficiency and maximum power. However, these models are often very inaccurate, which is a significant disadvantage. Therefore, it is possible to use the universal characteristics of propeller propulsion units, which offers a more accurate calculation of power and fuel consumption using a relatively simple model. The diploma thesis deals with a summary description of all characteristics of reciprocating internal combustion engines and propellers. A mathematical model was created here, which works according to a certain algorithm based on the joint work of the engine and the propeller. This model can predict the required power and fuel consumption in different flight modes much more accurately. The results were applied to the performance of ultralight aircraft, especially to the range, which was significantly increased.

Frontotemporal dementia (FTD) is the second most common early-onset dementia. A rare mutation in CHMP2B gene was found to be associated with FTD linked to chromosome 3. Previous studies have shown that mutant CHMP2B could lead to impaired autophagy pathway and altered RNA metabolism. However, it is still unknown what genes mediate the crosstalk between different pathways affected by mutant CHMP2B. Genetic screens designed to identify genes interacting with mutant CHMP2B represents a key approach in solving the puzzle. Expression of mutant CHMP2B (CHMP2Bintron5) in Drosophila eyes leads to a neurodegenerative phenotype including melanin deposition and disrupted internal structure of ommatidia. The phenotype is easily quantified by estimating the percentage of black dots on the surface of the eyes. Using this established Drosophila model, I searched for genes encoding RNA binding proteins that genetically modify CHMP2Bintron5 toxicity. I found that partial loss of Pumilio, a translation repressor, mitigates CHMP2Bintron5 induced toxicity in the fly eyes. Western blot analysis showed that down regulation of Pumilio does not significantly decrease CHMP2Bintron5 protein level, indicating indirect regulation involved in suppression of the phenotype. The molecular targets regulated by Pumilio and the mechanism underlying CHMP2Bintron5 toxicity suppression by Pumilio down-regulation requires further investigation.

No description available.

Bakgrund: Analytikerhus och banker har i dagsläget en betydande roll för värderingen av företag och allmänhetens investeringsbeslut som följer dessa aktörers råd. Oavsett värderingsmetod så har analytikern en stor frihet i värderingsprocessen och det finns mycket möjligheter för subjektiva bedömningar och antaganden. Varför är detta viktigt? Jo, analytikernas ändamål skiljer sig mellan företag. Vissa aktieanalytiker arbetar med uppdragsanalyser, där ett företag begär en publik analys för att marknadsföra både sitt bolag och sin aktie, fokus kan ofta befinna sig på möjligheter för företaget i fråga snarare än hot. Vissa aktieanalytiker jobbar med M&A transaktioner, där det istället kan vara fördelaktigt för köparens team att komma fram till en låg värdering för att köpa ett bolag billigt men för säljaren gäller motsatsen. Olika ändamål kan skapa utrymme för missvisande värderingar. Syfte: Studiens syfte är att analysera hur svenska analytikerhus och banker jobbar med företagsspecifika riskpremier för att sedan kunna analysera hur de skiljer sig åt och belysa hur och när riskpremierna används av de olika analytikerna. Metod: Studien grundar sig i en kvalitativ undersökning i form av intervjuer med svenska analytiker från analytikerhus och banker, vars dagliga verksamhet består av företagsvärdering och/eller rådgivning. Efter empiriska data presenterats har denna ställts mot befintliga teorier och annan forskning för att skapa en redogörelse över hur analytikerna skiljer sig åt gällande riskpremierna Slutsats: En justerad CAPM används av nästan alla respondenter. De främsta riskerna som identifierades hos analytikerna vissa sig vara branschrisk, vinstvolatilitet, överlevnadsrisk, ledning, kund- och leverantörsberoende. Största skillnad var vilka risker analytikerna väljer att inkludera i prognos och i riskpremier. Författarna har identifierat att en storlekspremie används endast vid arbete med onoterade bolag av revisionsbyrå. Erfarenhet har visat sig vara avgörande vid skattningen av avkastningskravet, författarna menar att det kan finnas en koppling till bias i detta sammanhang. / Background: Analyst firms and banks currently play a significant role in the valuation of companies and the public's investment decisions that follow the advice of these players. Regardless of the valuation method, the analyst has a great deal of freedom in the valuation process and there are many opportunities for subjective assessments and assumptions. Why is this important? Well, the purpose of the analysts differs between companies. Some stock analysts work with commissioned analyzes, where a company requests a public analysis to market both its company and its stock, the focus can often be on opportunities for the company in question rather than threats. Some equity analysts work with M&A transactions, where it may instead be advantageous for the buyer's team to arrive at a low valuation to buy a company cheaply, but for the seller the opposite applies. Different purposes can create room for misleading valuations. Purpose: The purpose of the study is to analyze how Swedish analyst firms and banks work with firm-specific risk premiums in order to then be able to analyze how they differ and shed light on how and when the risk premiums are used by the various analysts.  Methodology: The study is based on a qualitative study in the form of interviews with Swedish analysts from analyst firms and banks, whose daily operations consist of company valuation and / or financial advice. After empirical data has been presented, this has been set against existing theories and previous research to create a description of how analysts differ regarding current risk premiums.  Conclusion: An adjusted CAPM is used by almost all respondents. The main risks identified by the analysts turned out to be industry risk, profit volatility, survival risk, management, customer and supplier dependence. The biggest difference was which risks the analysts choose to include in the forecast and in risk premiums. The authors have identified that a size premium is only used when working with unlisted companies by an auditing firm. Experience has proven to be crucial in estimating the required rate of return, the authors believe that there may be a connection to bias in this context.

Le travail des chefs d’établissement (ChE) a évolué au gré des politiques éducatives. Ces derniers deviennent des agents du changement ou managers dans des établissements autonomes soumis à l'obligation de résultats. En France en 2006, les ChE rencontrent de nouveaux défis avec les réseaux ambition réussite (RAR) au collège. Une situation inédite qui pose une question nouvelle aux ChE : comment piloter des équipes composites dans un collège en RAR ? Le parti pris dans cette thèse est celui de l’ergonomie de l’activité qui questionne un paradoxe : d’un côté, la focale est mise sur le développement du travail collectif dans les établissements et son impact sur les performances, d’un autre côté sont négligés l'organisation du travail à laquelle se livrent les cadres pédagogiques comme le travail d'organisation des professeurs pour faire vivre ces collectifs. Le but ici est de montrer l’importance du travail réel pour comprendre les conditions et difficultés des cadres pédagogiques pour organiser le travail des professeurs. / Headmasters' work has been changing with educational politicies. Headmasters are becoming agents for change or managers in schools wich are independent and under an obligation of results. In France in 2006, headmasters are challenged with the reform of Ambition success networks. An unprecedented situation that raises the question : how to manage heterogeneous teams ? This thesis uses the ergonomic approach to the activity in order to study a paradox : on the one hand, the focus is put on collective work and its impact on performance, on the other hand, the organisation of the work by headmasters and the work of organisation by teachers are ignored. The aim is to show the importance of actual work in order to understand conditions and difficulties of the work of organisation in wich headmasters are engaged.

Syftet med den här studien är att få en inblick i hur verksamma lärare arbetar med att skapa läsmotivation samtidigt som eleverna ska uppfylla kunskapskraven. För att undersöka detta användes kvalitativa intervjuer med sex lärare på två olika skolor.  De arbetssätt och viktiga aspekter som lärarna beskrev var: högläsning, samtal kring böcker, tävlingar, tillgänglighet och tid till att läsa. Svårigheterna de berättar om är avkodningsproblematik, hemförhållanden och valet av bok. De lyfter också sin och föräldrarnas roll som läsande förebilder för eleverna. Resultaten som framkom tyder på att lärarna inte ser kunskapskraven som ett hinder i deras arbete för läsmotivation, samtidigt som de framför vissa problem i och med bedömningen. Arbetssätten kan påverka den inre respektive yttre motivationen på olika sätt. Att motivera eleverna genom tävlingar problematiseras med utgångspunkt i forskningen. / The aim of this study is to gain insight into how teachers work to create motivation to read while simultaneously ensuring that pupils achieve the required knowledge. To investigate this, qualitative interviews were conducted with six teachers at two different schools. The working methods and important aspects that the teachers described were: reading aloud, conversations about books, competitions, accessibility and time for reading. The difficulties they mention are decoding problems, circumstances at home, and the choice of book. They also highlight their own role and that of parents as reading models for the pupils. The results suggest that the teachers do not regard the required knowledge as an obstacle in their work of motivating pupils to read, but they bring up certain problems with assessment. The working methods can affect the inner and the outer motivation in different ways. Motivating the pupils through competitions is problematized on the basis of research.

Elevers delaktighet och förmågan att kunna kommunicera är två grundläggande faktorer som kan påverka elevers framtid. För att elever med olika kommunikationsformer ska kunna vara delaktiga i sin lärprocess krävs att det finns tillgång till varierande kommunikationssätt. Formuleringarna i Skolverkets styrdokument var dock inte tillräckligt tillgängliga för elever som läser gymnasiesärskolans individuella program. För att förtydligöra det centrala innehållet i kursplanen och kunskapskraven skapade pedagogerna en unik samtalskarta som använder elevnära språk, AKK, och illustrerade skrifttexterna till bilderna. Syftet med denna fallstudie är att undersöka hur elever med utvecklingsstörning kan ges möjlighet att bli mer delaktiga i undervisning och kunskapsbedömning genom användningen av alternativ och kompletterande kommunikation (AKK). Studien baseras på det sociokulturella perspektivet och KASAM-teori (Känsla av SAMmanhang) och har en kvalitativ deduktiv forskningsansats. Metoden som används i denna studie är intervjuer med speciallärare och elever samt observationer av olika lektioner för att veta mer om de samtalskartor som främjar elevers delaktighet i undervisning och kunskapsbedömning. Analysmetod i den studien är kvalitativ innehållsanalys. Resultatet visar att med användning av de samtalskartor som illustrerar det centrala  innehållet i kursplan  och kunskapskravens ”trappor ” blir lektionerna meningsfulla, begripliga och hanterbara, så att eleverna blir motiverade och vill vara delaktiga i undervisning och kunskapsbedömning. / Students participation and their ability of communication are two fundamental factors that can influence their future. For enabling students with different communication forms to participate in their learning processes, it is necessary to create accesses to varying methods of communication. However, the governing documents of the Swedish National Education Agency were not sufficiently accessible for students in special needs upper secondary school individual program. In order to clarify the central content of the syllabus and the knowledge requirements, the educators created a unique conversation map that illustrates scripture texts for images in the student-friendly language, AAC (Augmentative and alternative communication). This case study aims to investigate the ways to support students to become more active in the education and knowledge evaluation by using the conversation maps.  The study is based on the sociocultural perspective and SOC-theory (Sense of Coherence) and follows a deductive approach. The methods used in this study consist of interviews with specialist teachers and students as well as observations of various lessons, in order to acquire a deep understanding of how the conversation maps can be utilized to promote the participation of students in education and knowledge assessment. The analysis method in this study is qualitative content analysis. The result shows that, by using the conversation maps that illustrate the central content of the syllabus and the required knowledge levels, the lessons became more meaningful, comprehensible and manageable, and consequently the students got more motivated and eager to participate in education and knowledge assessment.

「強制性財務預測」不但規範在何種情況下須發布財務預測，同時也規範在何種狀況下須作財務預測更新。不論第一次預測或更新均需經會計師核閱。因此，「強制性財務預測」比自願性揭露要審慎得多，但其資訊成本也高。盈餘預測的準確性為其是否有用的先決條件。一個高成本的規範，如其所產生資訊的準確性不高，則其必要性便存疑。本研究首先對此一問題加以探討。實證結果顯示， 「強制性財務預測」規範下的第一次盈餘預測和 「天真模型」(Naive Model)下的盈餘預測比較，其準確性較高。由此可推論「強制性財務預測規範」對盈餘預測資訊約有用性應有助益。 　　「財務預測更新」會增加資訊成本，而「財務預測更新與否」係依據「預測盈餘」與將來「公告盈餘」的差距來決定。「財務第一次預測準確性」影響「預測盈餘」，而「盈餘操縱」則影響「公告盈餘」。因此，「財務第一次預測準確性」、「盈餘操縱」均與 「財務預測更新與否」有關，而且「盈餘操縱」的需要性亦受「財務第一次預測準確性」的影響。本研究以單因子多變量變異數分析對此一問題加以實證。結果顯示，「財務預測未更新組」的「財務第一次預測準確性」較高，但其「盈餘操縱」情形亦較嚴重。 　　受規範公司的「盈餘操縱」會影響「預測更新」成本，因而其經濟實質。投資人投資這類股票，其投資報酬的影響因素為何？本研究以「行業別股價指數變動」代表總體面及行業面因素，以「當期盈餘」代表個別公司面因素，以「盈餘操縱」代表「財務預測成本」，並以迴歸分析探討各因素對股票投資報酬的影響。實證結果顯示，「行業別股價指數變動」、「當期盈餘」、「盈餘操縱」與「股票投資報酬」均呈正相關。 　　「盈餘操縱」除與「財務預測更新」的資訊成本有關外，尚可能影響其他契約成本。本研究懷疑「盈餘操縱」會因「財務預測曾否更新」而有不同的目的。本研究以虛擬變數迴歸分析為工具，探討「盈餘操縱」對股價變動的影響力是否會因「財務預測更新與否」而不同？實證結果顯示，「盈餘操縱」對股價變動的影響力並不因「財務預測更新與否」而不同。 　　此外，「使用一般公認會計原則的經驗」應有助於相對準確性的提升。本研究實證「盈餘第一次預測準確性」的同時，額外針對這個問題加以實證，結果顯示「非新上市年度樣本」的盈餘第一次預測準確性優於「新上市年度樣本」。此一結論應能給證管會若干鼓舞，只要持續推動「強制性財務預測規範」，「盈餘預測準確性」將因受規範公司經驗的累積而提升，預測資訊約有用性會因而加強。