This dissertation thesis analyzes gains of the governmental accounting reform in the Czech Republic in terms of increase in relevance, usability and accessibility of the economic data in the public sector of the Czech Republic, especially in municipalities. It identifies some risks that have arisen from this reform and offers some ways to eliminate them. The existence of the public sector itself is also explained as well as the existence of users of economic information of the public sector. It involves a comprehensive description of the reform of public sector financial reporting. A construction of a municipalities' financial health index is also included as a useful tool for increasing understandability and to become the decision making process of users (tax payers) at a higher level. This index is applied on 6 201 municipalities in the Czech Republic as of December 31, 2012.

Depuis leur découverte dans divers environnements astrophysiques, les anions polyyne CxH¯ (x = 2, 4, 6) et les anions cyanopolyyne CxN¯ (x = 1, 3, 5) ont reçu une attention considérable. Ces anions semblent jouer des rôles importants dans leur environnement. Cependant, les données à basse température sur les voies chimiques menant à leur formation et à leur destruction sont encore rares, en particulier ce qui concerne l'identité du produit et les ratios de ramification. Pour résoudre ce problème, nous nous sommes engagés dans la recherche de la réactivité de ces anions moléculaires en utilisant des instruments dédiés couplant des jets subsonique et supersonique avec des méthodes de spectrométrie de masse. De cette façon, nous avons étudié la réactivité des anions C3N avec le cyanoacétylène (HC3N) ainsi que la réactivité de CN¯, C3N¯, et C5N¯ avec l'acide formique (HCOOH) de 298 K à des températures aussi basses que 36 K. Nous rapportons dans ce travail le taux de vitesse, les produits, et les ratios de ramification de ces réactions. Ce travail aborde également la source prototype d'ions sélectionnée, qui a récemment été mis en place dans notre laboratoire afin d'étendre notre recherche à d'autres anions d'intérêt astrophysique (e.g. les anions CxH¯ et Cx¯). Une description de cet instrument ainsi que des résultats préliminaires sont présentés dans ce travail. Cette thèse, «Reactivity of Molecular Anions at Low Temperature: Implications for the Chemistry of the Interstellar medium and Titan’s atmosphere», a été réalisée au sein de l'Institut de physique de Rennes et de l'Ecole Nationale Supérieure de Chimie de Rennes. Mots-clés: astrochimie, atmosphère de Titan, anions moléculaires, cinétique en phase gazeuse, jet supersonique, spectrométrie de masse, source d’ions sélectionnée / Ever since their discovery in various astrophysical environments, polyyne anions CxH¯ (x = 2, 4, 6) and cyanopolyyne anions CxN¯ (x = 1, 3, 5) have received a considerable attention. These anions appear to be playing important roles in their environments. However, low temperature data on the chemical pathways leading to their formation and destruction is still scarce, especially regarding product identity and branching ratios. To address this issue, we have engaged in the investigation of the reactivity of these molecular anions by employing dedicated instruments coupling subsonic and supersonic flows with mass spectrometry methods. In this fashion, we have investigated the reactivity of C3N¯ anions with cyanoacetylene (HC3N) as well as the reactivity of CN¯, C3N¯, and C5N¯ with formic acid (HCOOH) from 298 K down to temperatures as low as 36 K. We report in this work the rate coefficient, the nature of the products, and the branching ratios of these reactions.This work also addresses the prototype selected ion source in our laboratory, which was recently implemented in order to extend our investigation to other anions of astrophysical interest (e.g. CxH¯ and Cx¯ anions). A description of this instrument as well as some preliminary results are presented in this work. This thesis, «Reactivity of Molecular Anions at Low Temperature: Implications for the Chemistry of the Interstellar medium and Titan’s atmosphere», was carried out at the Institut de Physique de Rennes and the Ecole Nationale Supérieure de Chimie de Rennes.Keywords: astrochemistry, Titan’s atmosphere, molecular anions, gas phase kinetics, supersonic flow, mass spectrometry, selected ion source

Thesis (M.A. Education (Adult Education)) -- University of Limpopo, 2015 / This mini-dissertation describes the research carried out in the three Public Adult Learning Centres (PALCs) which are the cases of this study, namely: Kobeng, Dientjie and Kadishi. The aim of the study was to investigate problems which affect the management of these three PALC‟s. It was also the aim of the study to get insight into the educational background of practitioners who manage these three PALC‟s. In order to achieve the aims outlined above, I formulated the following main research questions:  What are the problems affecting the management of Kobeng, Dientjie and Kadishi Public Adult Learning Centres in the Sabie circuit? From this research question, the following sub-questions were asked:  What are the educational backgrounds of practitioners who manage these centres?  What policies are in place that govern Public Adult Learning Centre?  What are the strategies to implement the policies of these centres?  What kinds of problems are experienced during the implementation of these strategies?  What are the possibilities of addressing problems which affect the management of these three PALC‟s This study seeks answers to the above –mentioned research question. Hence it addresses problems that not only need considerable development and further inquiry for advancing the academic debate, but are also relevant for practitioners who are working in the PALC‟s and are facing these challenges. To try and answer the main question outlined above, I decided to undertake a multiple case study to investigate problems affecting the management of the three above-mentioned PALC‟s, which are the cases of the study. ii It was the objectives of this study to identify problems affecting the management of the three above-mentioned PALC‟s and to get insight into the existing qualifications of the centre managers and practitioners in these PALCs and also on how they were trained and being supported. These objectives could possibly help in recommending ways of improving the management of these PALC‟s. Chapter 2 outlines the theoretical framework of the study. Based on the readings of the relevant literature, preliminary discussions with centre managers, practitioners and adult learners in the PALC‟s, it appeared that there are management problems that make it difficult for the PALC‟s to be efficiently and effectively run and for quality teaching and learning to take place. Hence there has been a discussion about problems affecting the management of the above-mentioned three PALC‟s. Problems such as, shortage of resources, lack of infrastructure, lack of government support, unqualified and under-qualified educators and poor communication channels were discussed in detail in this chapter. This chapter concludes by definitions of concepts such as: Management and Public Adult Learning Centres. In chapter 3, I describe the design of the study. The main focus of the chapter was to discuss the tracks of data collection. The first track dealt with the reviewing of documents while the second track dealt with fieldwork in which interviews were conducted. An explanation and discussions of the instruments that were used to collect data from different role players in various phases of data collection is also given. I concluded the chapter by explaining how the data that has been collected from various phases was analysed using qualitative data analysis methods. Chapter 4 presents the empirical results of the study. It investigates and identifies problems which affect the management of the three centres which are the cases of this study. In this chapter I present an overview of Kobeng, Dientjie and Kadishi PALC‟s in the Sabie circuit in Mpumalanga Province. A description of the programmes offered and visions and missions of each of the three PALC‟s is given. This chapter further discusses issues around staffing and learners in each centre. I have also outlined in detail the views of the interviewees in relation to the problems affecting the management of these three PALC‟s as the basis of the study. The chapter concludes by discussing the findings of observations based on each PALC of the study. iii Chapter 5 is a cross-case analysis of the PALC‟s. The intention was to compare and contrast cases based on the problems affecting the management of Public Adult Learning Centres at Sabie circuit in Mpumalanga Province of the study, while trying to get ways of improving management of the centres. I have been careful in preserving each individual case‟s uniqueness with the need to understand generic practices at work across cases. The final chapter (six) presents the final conclusion and recommendations of this study. This chapter integrates the information from previous chapters in discussing problems affecting the management of PALC‟s in the Sabie circuit in Mpumalanga Province. It also provides suggestions which might contribute towards improving the way PALC‟s are managed in Sabie circuit. The chapter concludes by mentioning problems that need to be further researched, as the ABET field seems to be under-researched, particularly the area of problems affecting the management of Public Adult Learning Centres.

Philosophiae Doctor - PhD / This study set out to investigate the social and institutional factors which impact on the retention and progression of female academics in four universities in Zimbabwe. Drawing on a qualitative research methodology the aim of the study was to understand seeking to unpack the factors that shape the low representation of female academics in occupational spheres, the study finds unequal gender-based patterns in Zimbabwean society as a key condition that finds its way into the four institutions. In this regard, the patterns and shape of gender relations, based on the principles of kinship, become the platform for unequal relations among male and female academic staff. This manifests itself in different ways, including the (negative) role played by the extended kin family in the progression of married women academics to higher level management posts, resistance to women's authority by both men and women, the culture of male domination within institutions which works to the disadvantage of female academics and stereotypical behaviour by men within the institutions stand the social and institutional factors related to the retention and progression of female academics in four institutions in Zimbabwe.

This thesis evaluates the financial situation of the company XYZ, a.s. in the years 2002 to 2005 on the basis of selected methods of the financial analysis. It comprises proposals of possible solutions of identified problems which should result in the improvement of financial situation of the firm in future years.

The relative advantages or disadvantages associated with the practice of grouping school children according to ability level has long been the subject of considerable discussion among educators. The general tendency has been for educators to divide into two camps: Those who expound the various merits of homogeneous grouping, and those who favor and support heterogeneous grouping practices, Less common, but acknowledged, are those educators who favor a combination of the two methods. Research dealing with the relative value of either method has usually been concerned with only one aspect of the problem--that of academic achievement. However, the.efforts of several investigators (Luchins and Luchins, 1948; Mathias, 1959; Tonsor, 1953) have suggested that different grouping practices may have differential effects upon the social adjustment and personality development of the pupil as well. As the total development of the child is of primary importance in the educational process, an investigation of the differential effects inherent in either of these methods of grouping would seem to be of value.

No description available.

No description available.

L'Enquête rétrospective sur les travailleurs sélectionnés au Québec a permis d’analyser la relation formation-emploi des immigrantes — arrivées comme requérantes principales — et de jeter un regard sur le parcours en emploi de ces femmes, en comparaison avec leurs homologues masculins. Une attention particulière est mise sur l'effet de genre et de la région de provenance, ainsi que l'interaction entre ces deux variables. Des modèles semi-paramétriques de Cox mettent en exergue comment les caractéristiques individuelles, mais aussi les activités de formation dans la société d’accueil, affectent au fil du temps les risques relatifs d’obtenir un premier emploi correspondant à ses qualifications scolaires prémigratoires. Puis, des régressions linéaires font état des déterminants du salaire après deux ans sur le territoire. Les résultats montrent que l'accès à l'emploi qualifié n'est pas affecté différemment selon que l'immigrant soit un homme ou une femme. Des différences intragroupes apparaissent toutefois en fonction de la région de provenance, avec un net avantage pour les immigrants de l'Europe de l'Ouest et des États-Unis. L'accès au premier emploi (sans distinction pour les qualifications) et le salaire révèlent, quant à eux, des différences sur la base du genre, avec un désavantage pour les femmes. Chez ces dernières, l'insertion en emploi se fait de façon similaire entre les groupes régionaux, alors que les groupes d'hommes sont plus hétérogènes. D'ailleurs, certaines caractéristiques individuelles, comme la connaissance du français et la catégorie d'admission, affectent différemment les immigrants et les immigrantes dans l'accès au premier emploi. / Quebec’s retrospective survey on selected workers (Enquête sur les travailleurs sélectionnés) was used to analyze the relationship between education and employment for immigrant women, arrived as primary movers. The analysis also offers a perspective on their integration in the labour market, as compared to that of their male counterparts. A special attention is placed on the effect of gender and the region of origin, as well as the interaction of these two variables for access to employment. Semi-parametric Cox models highlight how individual characteristics, as well as training in the host country, affect the hazard rates of first employment corresponding to pre-migration levels of education. Linear regressions are then used to show the determinants of wage after a two-year residence period in Quebec. The results reveal no differences regarding access to qualified employment for women and men. Differences appear, however, when looking at the country of origin, with a clear advantage for migrants from Western Europe and the United-States. Gender based distinctions are therefore shown on access to first employment and wages, with female doing worst in these two outcomes. Among this group, almost no distinctions appear according to their region of origin, whereas when looking at male immigrants, the group proofs to be more heterogeneous. Moreover, individual characteristics, such as French knowledge and the admission category, have been found to have different effects on women and men regarding access to first employment.

Les moyens mis en oeuvre chez les animaux domestiques pour lutter contre les maladies dépendent de leur vitesse de propagation, de leur virulence et surtout de leur capacité à passer la barrière d'espèce. Certaines maladies entraînent des pertes économiques importantes chez l'animal(des centaines de milliers de vaches ont été abattues pendant l'épidémie de BSE). Bien plus, dans le cas des zoonoses, maladies transmissibles à l'homme, il convient d'appliquer des mesures de lutte extrêmement onéreuses s'organisant dans les élevages mais aussi à l'échelle des populations. Plusieurs stratégies de prévention et/ou de traitement des maladies infectieuses sont possibles: les traitements chimiques, la vaccination, la désinfection des bâtiments d'élevage et la conduite des troupeaux, le contrôle sanitaire et la traçabilité des produits alimentaires,l'abattage partiel ou total des troupeaux infectés. Ces mesures peuvent être très onéreuses et parfois peu efficaces. Ces maladies peuvent être mono ou multifactorielles. Quand une maladie est en partie régulée par une prédisposition génétique, il est possible de choisir des reproducteurs les plus résistants et diminuer ainsi l'incidence de la maladie. Si cette prédisposition est monogénique, ou pour le moins sous l'influence d'un gène à effet majeur, comme par exemple dans la tremblante ovine,la sélection assistée par gène peut être une stratégie complémentaire aux stratégies déjà existantes. Mais cette sélection ne peut se faire indépendamment de celle des caractères traditionnels de production qui ont permis d'améliorer par exemple la quantité de lait en races laitières ou le nombre et la croissance des animaux en races bouchères. La question qui se pose alors est d'arriver le plus rapidement possible à une incidence quasi nulle de la maladie en créant une population essentiellement porteuse des allèles de résistance au gène sélectionné tout en évitant de perdre le gain génétique acquis sur les caractères traditionnels de production. L'objectif de cette thèse a été de répondre à cette question en proposant une approche paramétrique permettant de modéliser et d'optimiser la stratégie de sélection. Le paramétrage du modèle permet de décrire de manière détaillée les caractéristiques du/des gène(s) de résistance sélectionné(s) et celles du schéma de sélection sur les caractères de production, souvent complexes chez les animaux domestiques. Les sorties du modèle sont l'évolution des distributions des caractères de production (moyennes, variabilités) et des fréquences des allèles de résistance / sensibilité. Afin de prendre en compte le processus de sélection, une modélisation dynamique a été utilisée. Des approches déterministe et stochastique ont été développées et ont été optimisées à l'aide d'un algorithme génétique. La stratégie optimale difficile à promouvoir sur le terrain a été alors considérée comme référence pour la mise en place de stratégies de sélection acceptables et efficaces. Il est possible ainsi d'évaluer différents scénarios concernant par exemple l'organisation du génotypage (pour le gène de résistance) dans la population sélectionnée, le choix des conjoints selon leur génotype, ainsi que la méthode de diffusion des reproducteurs vers les élevages de production. La méthodologie développée lors de ce travail a été appliquée au cas de la tremblante du mouton, un exemple possible parmi d'autres maladies. Différentes stratégies proches de l'optimale ont été combinée à un modèle épidémiologique afin d'analyser l'impact de ces dernières sur l'évolution de la maladie. / The resources to be used in domestic animals to fight against the diseases depend on their diffusion speed, their virulence and especially their ability to pass the species barrier. Some diseases cause significant economic losses in animals (hundreds of thousands of cows were culled during the BSE epidemic). Moreover, in the zoonotic case, diseases transmissible to humans, measures to be implemented are generally extremely expensive both at the farm and population levels. Several strategies for the prevention and / or treatment of infectious diseases are possible : chemical treatments, vaccination, disinfection of livestock buildings and herd management, health monitoring and traceability of food products, or partial or full slaughtering of herds . These measures can be very costly and sometimes ineffective. These diseases can be mono or multifactorial. In the case of genetic diseases (most often single gene such as sheep scrapie), gene-assisted selection can be a complementary strategy to existing strategies. But this selection can not be done independently of the selection of the traditional production traits such as the quantity of milk in dairy breeds or the number and the growth of animals in beef breeds. The question that arises is how to reach as quickly as possible an almost zero incidence of the disease by creating a population displaying a high proportion of the resistant allele at the gene of interest while minimizing the loss of genetic progress on traditional production traits. The objective of this thesis was to answer this question by proposing a parametric approach to model and optimize the selection strategy. The parametrization of the model allowed to describe in detail the characteristics of the gene (s) selected for resistance (s) and those of the breeding scheme on production traits, often complex in domestic animals. The model outputs were the evolution of distributions of production traits (means, variability) and allele frequencies of resistance / sensitivity. To take into account the selection process, a dynamic model was used. Deterministic and stochastic approaches have been developed and have been optimized using a genetic algorithm. The optimal strategy may be difficult to apply. The optimal strategy may be taken as a reference for the development of selection strategies. It is thus possible to evaluate different scenarios such as the genotyping organization (for the resistance gene) in the selected population, the choice of the mating according to their genotype, the method of dissemination of reproducers to the production farms. The methodology developed in this work has been applied to the scrapie case, a possible example among other diseases. Different strategies close to optimal have been combined with an epidemiological model to analyze their impact of the spread of the disease.