Em um reator de fundo redondo e volume útil de 5 L tratando esgoto sintético com carga orgânica de 800 mgDQO.'L POT.-1' com biomassa granulada a influência do tipo de escoamento e velocidade rotacional foi investigada com o uso de cinco impelidores sendo eles turbina e pá de seis pás planas verticais, turbina e pá de seis pás planas inclinadas 45 graus e hélice, comumente aplicados em processos biológicos. Foi também investigada a viabilidade de implementação de tubo de tiragem ao reator em conjunto com os impelidores tipo hélice e tipo pá de pás planas inclinadas alternadamente, com vistas a melhorar a mistura e conseqüente transferência de massa no meio reacional. Os resultados mostram que a alteração do tipo de impelidor e as variações da velocidade rotacional não exerceram influência significativa sobre a estabilidade e desempenho dos sistemas estudados. Entretanto a análise das constantes do modelo cinético de primeira ordem mostrou que a alteração na velocidade rotacional exerceu influência de aumento dos valores das constantes, demonstrando com isto que o aumento da velocidade rotacional melhora a transferência de massa sólido-líquido no meio reacional. A análise das constantes cinéticas também demonstrou que a promoção de escoamento axial em reatores agitados mecanicamente é preferível ao escoamento radial quando comparados os impelidores tipo pá de pás planas verticais e de pás planas inclinadas. A presença do tubo de tiragem demonstrou incrementar significativamente a transferência de massa, através do aumento dos valores numéricos das constantes utilizadas no ajuste do modelo cinético de primeira ordem aos valores experimentais. A potência consumida foi inferior a 1,6.'10 POT.-3' HP/'M POT.3' com rotações abaixo de 200 rpm e os impelidores axiais consumiram 75% a menos de potência do que os radiais / The effect of flow type and rotor speed were investigated in a round-bottom reactor with 5 L useful volume containing granular biomass and treating synthetic wastewater with organic load of 800 mgCOD.'L POT.-1'. Five impellers have been used to this end, namely: turbine and paddle with six-vertical-flat blade, turbine and paddle with six-45 degrees-inclined-flat-blade and helix, commonly used in biological processes. Utilization of a draft tube together with the helix and six-alternately-inclined-flat-blade impellers was also assessed as a means to improve mixing and consequently mass transfer in the reaction medium. Results showed that altering impeller type and variation in rotor speed did not exert significant effect on the stability and performance of the investigated systems. However, analysis of the first order kinetic model constants showed that alteration in rotor speed resulted in increase in the values of the constants, demonstrating that increase in rotor speed improves solid-liquid mass transfer in the reaction medium. Analysis of the kinetic constants also showed that axial flow in mechanically stirred reactors is preferable over radial flow when the vertical flat blade impeller is compared to the inclined flat blade impeller. The presence of the draft tube showed significant improvement in mass transfer, which could be seen by the increase in the values of the constants used in the fit of the first order kinetic model to the experimental values. The power consumed was less than 1.6.'10 POT.-3' HP/'M POT.3' at rotor frequency below 200 rpm and the axial impellers consumed 75% less power than the radial ones

L’aspirateur d’une centrale hydroélectrique est l’organe hydraulique se situant en aval de la roue. Il a une forme divergente afin de récupérer l’énergie cinétique résiduelle en sortie de roue sous forme de pression statique et augmenter ainsi la chute nette de la centrale. Dans le cas des turbines de basse chute de type bulbe, les pertes de charge dans l’aspirateur influencent fortement le rendement global de la centrale. La prédiction correcte de ces pertes de charge au cours du dimensionnement de la turbine représente donc un enjeu majeur. La prédiction numérique des pertes de charge dans l’aspirateur est un réel challenge car l’écoulement dans l’aspirateur est dynamiquement complexe avec des nombres de Reynolds élevés, la présence de swirl et d’un gradient adverse de pression. Ces caractéristiques font que les approches de modélisation classiquement utilisées dans l’industrie sont mises en défaut. L’objectif de ce travail est double : (i) améliorer la prédiction de l’écoulement turbulent dans l’aspirateur en utilisant des approches instationnaires URANS et LES et en portant une attention particulière à la description des conditions d’entrée de l’aspirateur et (ii) réaliser une analyse fine des échanges énergétiques dans l’aspirateur pour mieux comprendre l’origine des pertes de charge. Une condition d’entrée instationnaire représentative de l’écoulement en sortie de roue est élaborée pour ces calculs. Les résultats de simulation sont comparés avec des mesures expérimentales afin d’évaluer la capacité prédictive de chaque approche de modélisation de la turbulence (URANS et LES). Cette étape de validation met en évidence l’importance d’une définition correcte des trois composantes de la vitesse en entrée d’aspirateur. L’influence des conditions aux limites du domaine de calcul, à savoir la rugosité de la paroi et la condition de sortie de l’aspirateur, sur les résultats de simulation est évaluée, notamment dans le cas d’une résolution LES. Grâce à une analyse détaillée du bilan d’énergie cinétique moyenne dans l’aspirateur, les phénomènes hydrodynamiques responsables des pertes de charge sont identifiés. Ceci permet d'analyser en détail les différences de prédiction de pertes de charge entre les calculs URANS et LES et d’identifier les pistes d’amélioration de la prédiction numérique de ces pertes. Enfin, cette analyse permet de comprendre l’évolution des pertes de charge observée entre plusieurs points de fonctionnement de la turbine. / The draft tube of a hydraulic turbine is the turbine element located downstream of the runner. It has a divergent shape in order to convert the residual kinetic energy leaving the runner into pressure and thus increase the effective head of the turbine. The performances of low head bulb turbines are highly influenced by the head losses in the draft tube. The prediction of these head losses in a design process is thereby a major issue. The numerical prediction of the head losses in the draft tube is a real challenge because the flow in the draft tube is dynamically complex with high Reynolds numbers, a swirl and an adverse pressure gradient. These characteristics render conventional industrial approaches not appropriate. The objective of this work is twofold: (i) to improve the numerical prediction of the turbulent flow in the draft tube by using URANS and LES unsteady approaches and paying special attention to the description of the inlet boundary conditions of the draft tube and (ii) to conduct a detailed analysis of the energy transfers in the draft tube in order to better understand the origin of the head losses. An unsteady inlet boundary condition for the simulations reproducing the flow field at the runner outlet is developed. Numerical results are compared to experimental measurements in order to evaluate the predictive capacity of each turbulence modelling approach (URANS and LES). This validation step highlights the importance of defining properly the three velocity components at the draft tube inlet. The influence on the numerical results of boundary conditions of the calculation domain, such as wall roughness and the outlet boundary condition, is evaluated, in particular in case of LES. Thanks to a detailed analysis of the mean kinetic energy balance in the draft tube, the hydrodynamic phenomena responsible for head losses are identified. The head losses prediction differences between URANS and LES are thus analyzed in detail and possible improvements for the head losses prediction are identified. Finally, this analysis enables to understand the head losses evolution observed between several operating points of the turbine.

Le Rhône, prolongé de la Saône, forme un axe de pénétration à l’intérieur de la Gaule emprunté à l’époque romaine pour mettre en relation la Méditerranée avec le nord de l’empire. De brèves connections terrestres (portages) permettaient de poursuivre les échanges vers les bassins de la Loire, de la Seine, du Rhin et les lacs alpins. Seul le quart sud-ouest semble avoir échappé à l’influence rhodanienne. Ce corridor formait très clairement l’artère majeure du réseau fluvial gaulois, et cela avant-même la conquête romaine. La voie fluviale était à l’époque le principal vecteur de transport de marchandises à l’intérieur des terres, et cela jusqu’à l’arrivée du chemin de fer. Le Rhône et la Saône auraient détenu à eux seuls près de la moitié du trafic fluvial de toute la Gaule. Ces cours ont par ailleurs clairement contribué au développement des villes riveraines correspondant souvent à des haltes fluviales et des nœuds de redistribution. L’intérêt du sujet est donc de toute première importance. Les intentions de ce travail sont triples. Tout d’abord, présenter une synthèse de la navigation du Rhône et de la Saône actualisée des grandes séries de découvertes des années 2000 (épaves lyonnaises et arlésiennes) ; ensuite réhabiliter l’image du « marin d’eau douce » antique qui souffre d’un double a priori, l’archaïsme technique antique, et la facilité de la navigation en milieu fluvial ; enfin, l’intention principale est de montrer les spécificités de la navigation sur le Rhône et la Saône à l’ époque romaine. Pour y parvenir nous procédons en trois temps. Une première partie consacrée aux paramètres de la navigation (marchandises, emballages, embarcations, corporations, milieu fluvial) permettant de cerner en détail les différentes variables de la question. Une seconde partie est dédiée aux conditions de la navigation (conditions climatiques, conditions morphologiques – tirant d’eau, tirant d’air – conditions dynamiques – modes de propulsion autorisés –, conditions juridiques, religieuses, risque d’attaque, etc.). La dernière partie est consacrée aux possibilités de la navigation. Il s’agit en fait d’un outil permettant de simuler des situations de transport. Le lecteur a la possibilité de « composer » un scénario de transport en sélectionnant les variables de la première partie, et en le confrontant aux conditions de navigation de l’axe fluvial défini en seconde partie. Ainsi, il est possible de prendre position sur un certain nombre de sujet comme la remonte du fleuve à la rame ou à la voile, les tirants d’eau autorisés, la présence des navires maritimes ou des navires à dolia en amont d’Arles, les moments propices à la navigation pour les chalands, les vitesses et les temps de transport, etc. / The Rhone River, in conjunction with its tributary the Saone River, form an axis of penetration inside the Gaul used during the Roman period to link the Mediterranean sea to the north of the empire. Short land connections enabled the trades to flourish over the basins of the Loire, the Seine, the Rhine and the alpine lakes. Short land connections have allowed the pursuit of the trades over the basins of the Loire, the Seine, the Rhine and the alpine lakes. Only the southwest quarter seems to have escaped the influence of the Rhone. This corridor formed the major artery of the Gallic river network, even before the Roman conquest. The waterway at the time was the primary means for transporting goods inland, up until the arrival of the railway. The Rhône and Saone rivers alone would have conveyed nearly half of river traffic of all Gaul. These waterways have also clearly contributed to the development of riverside towns often corresponding to river stops and points of cargo redistribution. The interest of the subject is of paramount importance. The intention of this work is threefold. First, provide an overview of the navigation of the Rhone and the Saone as evidenced by series of discoveries of the 2000s (Lyon and Arles wrecks) ; then disprove two commonly held misconceptions of the Roman "landlubber": the use of archaic navigation technique and the ease of the river environment. Finally, the main intention is to show the specifics of navigation on the Rhone and Saone in Roman times. This will be covered in three parts. A first part related to the navigation parameters (goods, packaging, crafts, corporations, river environment) to identify in detail the characteristics and issues related to each of them. A second part is dedicated to given navigation conditions : weather, boat morphology (draft, air-draft), dynamic conditions (possible propulsions), legal and religious conditions, risk of attack, etc. Based on the navigation parameters and navigation conditions presented, the last part describes the possibilities of navigation that were offered at that period. It is a tool to simulate transport situations. The reader has the option to "compose" a transport scenario by selecting the parameters of the first part, and by confronting them to the navigation conditions of the fluvial axis defined in the second part. In the end, it is possible to to give answers to several questions such as the use of oar or sail against the current, the possible drafts that could be used, the presence of marine ships or dolia ships upstream of Arles, the most favorable conditions to barge navigation, the speed or travel time.

OF DIPLOMA THESIS IN ENGLISGH LANGUAGE The matter of accession of the European Union to the European Convention on Human Rights has been for decades a hot topic of legal and academic discussions. On the 18th December 2014, the Court of Justice of the European Union issued its long awaited Opinion 2/13 where the CJEU ruled that the Draft Accession Agreement is not compatible with EU law. In my diploma thesis I deal with the issue of accession of the EU to the ECHR. My aim is to provide with: 1) a complex analysis of the accession procedure, 2) an analysis of the Opinion 2/13 itself and 3) to outline the potential development of future steps. I particularly focus my attention on the CJEU reasoning in the Opinion 2/13 and I emphasize some facts showing the position of the CJEU from the different point of view. The first part of my diploma thesis provides an overview of development of the idea of the EU accession to the ECHR. Moreover, in the first part I deal with reasons for the accession, issue of legal basis for the accession and finally, I focus my attention to the negotiating process. The second part deals with the period after the 18th of December 2014 when the Draft Accession Agreement has been by the CJEU announced as incompatible. I analyse the CJEU's reasoning in the Opinion 2/13 and the View...

År 2011 konsulterade International Accounting Standards Board (IASB) med berördaintressenter och lokala standardsättare angående IASB:s agenda, vilket ledde fram till beslutom revidering av nuvarande föreställningsram. IASB avsåg revidera föreställningsramen medsyfte att uppdatera, förbättra och fylla de luckor som ansågs finnas. Revideringen mynnade uti ett antal tillägg och flera ändringar gällande skulddefinitionen. En av de mer betydelsefullaförändringar som gjordes var borttagningen av sannolikhetskriteriet, vilket var ett av deförslag som innefattas i IASB:s Exposure Draft som publicerades i maj 2015. Studiensproblemdiskussion visar på att nuvarande föreställningsram har erhållit mycket kritik, vilketlett fram till studiens syfte.Syftet med studien är att undersöka intressenters attityder till IASB:s revidering avskulddefinitionen i föreställningsramen, samt studera om intressenternas attityder till förslagetom ny definition skiljer sig mellan olika intressentgrupper. Studien ska hjälpa till att klargörahur organisationer förhåller sig till denna revidering och om det finns mönster iintressenternas attityder. Resultatet av studien ska sedermera hjälpa till att avgöra möjligakonsekvenser och om IASB bör fortsätta revideringen.Fram till 23:e januari 2017 hade sammanlagt kommentarer från 233 organisationer inkommittill IASB med synpunkter på revideringen. Urvalsprocessen medförde att 126 av dessa komatt ligga till grund för studiens empiri och analys. Eftersom avsikten med studien har varit attanalysera dokument för att tolka och skapa en djupare förståelse för intressenternaskommentarer har en kvalitativ innehållsanalys genomförts. Därefter har en abduktivforskningsansats anammats vilket innebär att studien har inslag av både deduktion ochinduktion.Resultatet av studien indikerar att en majoritet av respondenterna delar IASB:s uppfattningangående revideringen av skulddefinitionen. Av definitionens olika kriterier erhöll samtligafrämst positiva attityder, men inom varje kriterium fanns respondenter som motsatte sigIASB:s förslag. Endast en av totalt elva intressenter motsatte sig samtliga kriterier avskulddefinitionen. Den främsta kritiken riktades till IASB:s förslag att en skuld existerar omdet inte finns någon praktisk förmåga att undvika en överföring. Negativa attityder berördeockså att revideringen framstår otydlig och svårtolkad samt att vissa ändringar står i kontrasttill befintliga standarder.I studiens slutsatser framgår att det framkommer ett flertal mönster bland intressenternasattityder, däribland åsikten om att fler skulder kommer att recogniseras i balansräkningen.IASB anses därmed motsägelsefulla eftersom de förespråkar försiktighet, vilket kommer attminska då fler osäkra skulder recogniseras. Detta står i kontrast till vägledning i befintligastandarder och kan generera en hög grad av osäkerhet, vilket medför att finansiella rapportertolkas och framställs olika. Dessutom anses IASB motsägelsefulla med exkluderandet avsannolikhetskriteriet. Motsägelsen kring försiktighet och borttagningen avsannolikhetskriteriet kan också medföra negativa konsekvenser på den rättvisande bild företagbör redovisa. Utifrån dessa slutsatser bör IASB fortsätta revidera skulddefinitionen för attskapa tydligare riktlinjer och minska osäkerheten. / In 2011, the International Accounting Standards Board (IASB) consulted with interestedstakeholders and local standard-setters regarding the IASB agenda, which resulted in adecision to revise the current Conceptual Framework. The IASB aimed to revise theConceptual Framework with purpose of updating, improving and filling gaps. The revisionresulted in a number of additions and several changes regarding the liability definition. One ofthe more significant changes was the removal of the probability criterion, which was one ofthe proposals included in the IASB Exposure Draft, published in May 2015. The study showsthat the current Conceptual Framework has received a lot of criticism, which led to thestudy’s purpose.The purpose of this study is to examine stakeholders’ attitudes towards IASB’s revision of theliability definition in the Conceptual Framework and examine whether the attitudes ofstakeholders is different between stakeholder groups. The study should help clarify howorganizations relate to this revision and if there are patterns in stakeholder attitudes. The resultof the study will then help to determine possible consequences and whether the IASB shouldcontinue the revision.Until January 23rd of 2017, 233 organizations had comment on the IASB’s revision. Thesewere examined and a defined selection was made which resulted in 126 comments that werethe basis for this study. Since the purpose of the study has been to analyse documents tointerpret and create a deeper understanding of stakeholder comments, a qualitative contentanalysis has been conducted. Thereafter an abductive research approach was used, whichindicates that the study has elements of both deduction and induction.The result of the study indicates that a majority of respondents share the IASB's viewregarding the revision of the liability definition. The different criteria of the definitionreceived mostly positive attitudes, but each criterion had respondents who opposed theIASB’s proposal. Only one of eleven stakeholders opposed all the criteria of the liabilitydefinition. The main criticism was directed to the IASB's proposal that a liability exists ifthere is no practical ability to avoid a transfer. Negative attitudes also addressed the revisionto be unclear, and difficult to interpret, and that changes are in contrast to existing standards.The study’s conclusions show that there are a number of patterns among stakeholders'attitudes, including the view that more liabilities will be recognized in the balance sheet. TheIASB is therefore considered contradictory as they advocate prudence, which will decrease asmore uncertain liabilities are to be recognized. This contrasts the guidance in existingIVstandards and can generate a high level of uncertainty, which means that financial statementsare interpreted and produced differently. In addition, the IASB is considered contradictorywith the exclusion of the probability criterion. The contradiction of prudence and the removalof the probability criterion can also adversely affect the faithful representation. Based on theseconclusions, the IASB should continue revising the liability definition to create clearerguidelines and reduce uncertainty.

This thesis provides a description of the development process of new IFRS standard for leasing. Emphasis is placed on describing the different approaches and alternative solutions that have been proposed by IASB stuff during the development process. The thesis deals with the definition of assets and liabilities, scope, measurement and disclosure requirements. Last part provides an analysis of the impact of new standard for financial reporting.

O objetivo do presente estudo é analisar como o consenso tem sido utilizado para abreviar, interromper ou encerrar antecipadamente o procedimento criminal. A inserção do consenso ou dos acordos entre acusação e defesa nos sistemas jurídicos de civil law exigiu a abertura de espaços de oportunidade ao exercício da ação penal (princípio da legalidade), e tem contribuído para a superação da ideia de que todo o processo penal deve contar sempre com as fases preliminar, intermediária e decisória. O estudo de Direito Comparado revela como Itália, Alemanha e Espanha incorporaram as soluções negociadas norte-americanas em seus respectivos ordenamentos, ora oferecendo soluções diversionistas à aplicação da lei penal, ora admitindo que a declaração de culpa e a consequente aplicação da pena tomem em conta o acordo firmado entre acusação e defesa. A pesquisa prossegue com a averiguação dos principais óbices à admissibilidade dos acordos no processo penal, notadamente a eventual violação aos direitos ao silêncio e de não produzir prova contra si mesmo, e a suposta privatização do processo com a admissão de uma verdade consensuada. Diante deste cenário internacional, analisam-se as alterações legislativas levadas a efeito pelo Brasil para admitir os acordos em seu processo penal, bem como a principal inovação no projeto de novo Código Processual Penal brasileiro: os acordos penais. O estudo conclui que o consenso não é incompatível com os princípios e valores do devido processo legal, mas reconhece a necessidade de aprimoramento dos mecanismos de controle judicial daquele, salvaguardas essas que não só protegem o acusado mas também reforçam a natureza pública e indisponível do processo penal. / The purpose of the present study is to analyze how the consensus has been used to shorten, interrupt or close the criminal procedure in advance. The insertion of consensus or agreements between prosecution and defense in the civil law legal systems has required the opening of opportunities for criminal prosecution (the principle of legality), and has contributed to overcoming the idea that all criminal proceedings must always have the preliminary, intermediate and decision-making phases. The Comparative Law Study reveals how Italy, Germany, and Spain incorporated US negotiated solutions into their respective jurisdictions, sometimes offering diversionary solutions to the application of criminal law, or assuming that the guilty plea and the consequent application of the penalty take into account the agreement between accusation and defense. The investigation proceeds with the investigation of the main obstacles to the admissibility of the agreements in criminal proceedings, namely the possible violation of the rights to silence and of not producing evidence against itself, and the supposed privatization of the process with the admission of a truth agreed upon. In view of this international scenario, we analyze the legislative changes carried out in Brazil to admit the agreements in the criminal process, as well as the main innovation present in the draft new Brazilian Criminal Procedure Code: penal agreements. The study concludes that consensus is not inconsistent with the principles and values of due process, but recognizes the need to improve judicial control mechanisms, which safeguards not only protect the accused but also reinforce the public nature and unavailability of criminal proceedings.

My thesis is engaged in description of ineligibility original version of the elbow draft tube new constructed small hydro power plant Doudlevce. Other main purpose was construction of better hydraulic thus more efficient this draft tube. First chapter meets project small hydro power plant Doudlevce and it specifies this interesting contstruction of the power plant (for example position of the turbine in vacuum fontain) and many others information about it. Second chapter and its particular parts there deal with functions of this draft tube, for example out-flow of water from turbine and a principle of water-energy utilization placing behind turbine runner. There is also described energy profit and how to get it throught draft tube. There is an analysis of important quantities, which are used during the scoring of flow in the draft tube in third chapter. This part of my thesis is aimed to meeting their principles. There is one of the main purposes of this thesis, where is a description of ineligibility original version of the elbow draft tube in fourth chapter. It results sizable from Kaplan´s attemps and analysis of flowing based on computations in computer programme CFD Fluent. Fifth chapter is about general principles, which should be looked out during the construction of the draft tube. There is also project of new hydraulic better draft tube and its another parts. Last chapter compares original version with new better project based on computations in computer programme CFD Fluent. Comparison is made of specific criterion flowing of water, where are described quantites in third chapter, and efficiency of this draft tube.

The goal of this diploma thesis is to design a new shape of the draft tube, which will be easier to manufacture while maintaining good strength and hydraulic properties. First part of this thesis is devoted to the formulation of the problem, description of the swirl turbine, principle of operation, the basic variants of arrangement, also the function of the draft tube, its efficiency and other formulas. In the second part of this thesis is a CFD and strength analysis of the original design, also a new design is proposed and the possibility of optimization using ANSYS Fluent Adjoint solver.

The aim of this diploma thesis is the development of research on the topic of the draft mix for network independence. Next is the outline the various design solutions of the battery systems for accumulation electric energy and balance model energy supply system for the selected object. The practical part of diploma thesis deals with necessary resources and the size of batteries for autonomous operation during the summer months and also implements technical and economic studies aimed at finding cost-effective solutions. The work is divided into 6 chapters that contain 16 tables and 18 figures. Diploma thesis brings an option to configure a photovoltaic system and also describes the features, functions and the choice between the most used technologies. Evaluation of results of theoretical methods are described in the final part.