Cette thèse propose un algorithme de mosaïquage pour la construction d'images panoramiques des parois internes de la vessie. Le temps de construction de ces images correspondant aux parties intéressantes de la vessie doit être inférieur à la durée d'un examen clinique standard. La méthode de mosaïquage doit aussi être robuste vis-à-vis des variabilités inter-examens liées aux patients et aux instruments. Ces images panoramiques pourront être utilisées par le clinicien comme référence pour guider des examens ultérieurs, pour l'archivage des données et pour suivre l'évolution des lésions. La première étape de l'algorithme est le pré-traitement des images cystoscopiques consistant en l'atténuation des inhomogénéités d'illumination et du motif de fibres optiques visible dans les images acquises par un fibroscope. La deuxième étape est le recalage des images. La solution retenue consiste en la corrélation par les transformées de Fourier des images qui fournit des translations initiales à un algorithme itératif basé sur la différence d'intensité entre les images. Ce dernier délivre les paramètres de la transformation perspective reliant deux images successives de la séquence. Dans la troisième étape nous projetons les images dans un repère commun en utilisant des transformations globales calculées avec les résultats des recalages. Nous utilisons un moyennage pondéré des intensités des pixels pour atténuer les bords visibles lors de la projection. Les résultats quantitatifs obtenus avec un fantôme et des résultats qualitatifs calculés pour des séquences réelles montrent que notre approche automatique de mosaïquage est robuste et rapide (temps compatible avec la durée d'un examen cystoscopique clinique). Nos tests ont également prouvé que l'algorithme de recalage fonctionne pour des transformations géométriques plus grandes que celles rencontrées typiquement entre images d'une séquence vidéo (90% de recouvrement entre images consécutives pour ces dernières) / This work describes a mosaicing algorithm for constructing panoramic images of internal walls of the bladder. Time relating to the construction of panoramic images including the interesting parts must be shorter than that required by a standard cystoscopic examination. The mosaicing algorithm must be robust against lighting conditions, morphologic and texture variations relating to instruments and patient anatomy. These panoramic images could be used by a clinician for guiding further exams, storing non-redundant data and following-up evolution of lesions. The preprocessing of cystoscopic images is the first stage of the algorithm. Preprocessing consists of shading correction and fiber optics pattern attenuation occurring in fiberscope acquired images. The second stage is image registration. The chosen solution consist of cross-correlating images (using their Fourier transforms) in order to have initial translations for an iterative registration algorithm based on the sum of squared differences of images. In the third stage, images are projected in the coordinate system of the panoramic image using global transformations computed with matrices given by the iterative registration. We use a weighted average of pixel intensities to blend visible borders of images produced in the projection process. Numerical results obtained with a phantom and qualitative results obtained with real sequences show that our automatic approach is robust and allows for a fast construction of panoramic images in a period of time that is shorter than the duration of a clinical cystoscopic examination. Our experiments showed that the registration algorithm can handle geometric transformations that are larger than those existing typically in a video-sequence (90% of superposition between successive images in this case)

O principal objetivo desta pesquisa é determinar o custo operacional e o ponto de renovação da frota de tratores agrícolas de pneus de uma empresa agropecuária, utilizando-se os dados dos dispêndios do uso de 39 tratores, entre os anos de 1983 e 1998. Aplicou-se o método do custo anualizado equivalente (CAE), pelo qual é possível determinar-se a idade de substituição dos tratores, a partir do custo operacional e do fluxo de caixa de cada trator. A análise dos resultados obtidos permitiu concluir que dentre os custos operacionais as despesas com reparos e manutenção são as mais elevadas o que pode ser atribuído às altas horas de trabalho acumuladas, tornando antieconômica a utilização da máquina na empresa. Os valores calculados através do custo anualizado equivalente (CAE), apresentaram resultados maiores que os calculados pelo custo operacional. A diferença fundamental entre os dois métodos de cálculo está no CAE que considera uma remuneração ao capital utilizando a taxa de desconto do fluxo de caixa. O método do custo anualizado equivalente, mostrou-se eficiente na análise da vida econômica de tratores e na determinação do ponto de substituição de frotas, pois permite a substituição da máquina antes que ocorram as despesas mais altas com a mesma. Caso contrário, a perda de capital provocada pela diminuição do valor presente do valor residual, calculado pelo CAE, pode inviabilizar o uso econômico da máquina. Verificou-se com a aplicação do CAE que a idade de substituição de uma máquina depende do valor de inicial, das despesas anuais com o trator, de valor de revenda em cada ano e da taxa de desconto. Especificamente para esta empresa verificou-se que a idade economicamente ótima de troca situou-se entre quatro e cinco anos de vida útil do trator. / The main objective of the present study was to determine the operational cost and the fleet renewal point of agricultural tractors of tires for an agricultural company, which provided data on expenditures for the use of 39 tractors, from 1983 to 1998. The computation took in account the yearly cost equivalent method (CAE), which allowed to determine the tractor substitution age , starting from the operational cost and from the cash flow of each tractor. The analysis results analysis showed that the greater item in the operational costs is the expenses with repairs and maintenance which can be attributed to the greater accumulated working hours, so far it may make not profitable the use of the machine in the company. The CAE method values showed bigger values than the operational cost method values (OC). The fundamental difference among them is that CAE considers a remuneration to the capital using the cash flow discount tax. Also , the CAE method was more efficient in the analysis of the tractor economical life and in the determination of the fleet substitution point, so it allowed the substitution of the machine before higher expenses might occur. Otherwise, the capital loss provoked by the decrease of the present value of the residual value, computed by CAE, would make unfeasible the economical use of the machine. Also ,the present study showed that the age of substitution of a machine depends on the initial value, on the annual expenses with the tractor, on the value of resale in every year and on the discount tax. Specifically for this company, it was verified that the economical age to change a vehicle is between four or five years of useful life of the tractor.

O principal objetivo desta pesquisa é determinar o custo operacional e o ponto de renovação da frota de tratores agrícolas de pneus de uma empresa agropecuária, utilizando-se os dados dos dispêndios do uso de 39 tratores, entre os anos de 1983 e 1998. Aplicou-se o método do custo anualizado equivalente (CAE), pelo qual é possível determinar-se a idade de substituição dos tratores, a partir do custo operacional e do fluxo de caixa de cada trator. A análise dos resultados obtidos permitiu concluir que dentre os custos operacionais as despesas com reparos e manutenção são as mais elevadas o que pode ser atribuído às altas horas de trabalho acumuladas, tornando antieconômica a utilização da máquina na empresa. Os valores calculados através do custo anualizado equivalente (CAE), apresentaram resultados maiores que os calculados pelo custo operacional. A diferença fundamental entre os dois métodos de cálculo está no CAE que considera uma remuneração ao capital utilizando a taxa de desconto do fluxo de caixa. O método do custo anualizado equivalente, mostrou-se eficiente na análise da vida econômica de tratores e na determinação do ponto de substituição de frotas, pois permite a substituição da máquina antes que ocorram as despesas mais altas com a mesma. Caso contrário, a perda de capital provocada pela diminuição do valor presente do valor residual, calculado pelo CAE, pode inviabilizar o uso econômico da máquina. Verificou-se com a aplicação do CAE que a idade de substituição de uma máquina depende do valor de inicial, das despesas anuais com o trator, de valor de revenda em cada ano e da taxa de desconto. Especificamente para esta empresa verificou-se que a idade economicamente ótima de troca situou-se entre quatro e cinco anos de vida útil do trator. / The main objective of the present study was to determine the operational cost and the fleet renewal point of agricultural tractors of tires for an agricultural company, which provided data on expenditures for the use of 39 tractors, from 1983 to 1998. The computation took in account the yearly cost equivalent method (CAE), which allowed to determine the tractor substitution age , starting from the operational cost and from the cash flow of each tractor. The analysis results analysis showed that the greater item in the operational costs is the expenses with repairs and maintenance which can be attributed to the greater accumulated working hours, so far it may make not profitable the use of the machine in the company. The CAE method values showed bigger values than the operational cost method values (OC). The fundamental difference among them is that CAE considers a remuneration to the capital using the cash flow discount tax. Also , the CAE method was more efficient in the analysis of the tractor economical life and in the determination of the fleet substitution point, so it allowed the substitution of the machine before higher expenses might occur. Otherwise, the capital loss provoked by the decrease of the present value of the residual value, computed by CAE, would make unfeasible the economical use of the machine. Also ,the present study showed that the age of substitution of a machine depends on the initial value, on the annual expenses with the tractor, on the value of resale in every year and on the discount tax. Specifically for this company, it was verified that the economical age to change a vehicle is between four or five years of useful life of the tractor.

O objetivo principal deste trabalho é a análise e possível otimização de um projeto de válvulas de esfera. É apresentado um estudo para determinação do torque de acionamento de válvulas de esfera industriais, bem como um estudo de vida útil das válvulas. Os estudos foram realizados utilizando projeto de experimentos e permitiram a construção de modelos de previsão de torque e de previsão de vida útil. A previsão de torque é fundamental para possibilitar a otimização do projeto das válvulas, na fase de desenvolvimento do produto. O uso dos modelos permitiu a determinação do ajuste ótimo, levando em conta pressão, temperatura, esmagamento das sedes, torque de aperto na porca da haste e torque de acionamento desejado. Já os estudos de vida útil são importantes para informar à empresa o número de ciclos até o vazamento. Os resultados do estudo, realizado através de ensaios acelerados, permitiram a construção de modelos de confiabilidade associada ao número de ciclos de operação, permitindo assim a avaliação e possível melhoria do projeto das válvulas. / The main objective of this dissertation is the analysis and optimization of a ball valve project. A study for determining the operational torque of industrial ball valves as well as a life study of valves are presented. The studies were performed using design of experiments and allowed the construction of torque and life prevision models. The prevision of torque is fundamental to enable project optimization on the phase of product development. Results allowed the definition of an optimal setting regarding pressure, temperature, seats tightening, stem nut tightening torque and the desired operational torque. Further, the life studies are helpful to inform the company the number of cycles until leakage. Results, obtained through accelerated tests, allowed the construction of reliability models associated to the number of operational cycles, conducting to valve design evaluation and optimization.

<p>The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differences</p><p>between companies and industries. Although these differences can occur, there might be some similarities in the companies’ estimates. Hence, the purpose of this essay is to establish whether there are any differences in how companies are assessing their useful service life of intangible assets, property, plant and equipment and deciding the value of inventories. To be able to accomplish the purpose, company’s annual reports were used along with other necessary sources, for instance books about accounting principles and theories. The study, furthermore, concluded that there are small differences between companies within the same industry and industries altogether, in their judgment on useful service life and the value of the inventories.</p>

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differences between companies and industries. Although these differences can occur, there might be some similarities in the companies’ estimates. Hence, the purpose of this essay is to establish whether there are any differences in how companies are assessing their useful service life of intangible assets, property, plant and equipment and deciding the value of inventories. To be able to accomplish the purpose, company’s annual reports were used along with other necessary sources, for instance books about accounting principles and theories. The study, furthermore, concluded that there are small differences between companies within the same industry and industries altogether, in their judgment on useful service life and the value of the inventories.

In the year of 2000 the European Commission adopted a communication called EU Financial Reporting Strategy: the Way Forward. The communication intended to make all listed companies within the EU arrange their financial statements in accordance with International Accounting Standards by 2005 at the latest. When the amendments of IFRS 3 was introduced in March 2004 it meant that companies from that moment on, when acquiring another company, have to allocate the part of the purchase price assignable to customer contracts and the related customer relationships as an intangible asset. IFRS 3 does not give any guidance whatsoever on how to accomplish the above described allocation and estimate a true and fair value of customer contracts and relationships. Let alone any direction regarding the establishment of the remaining useful life of the customer relationships and contracts, which constitutes the foundation of the fair valuation but also a true and fair view regarding amortizations. The purpose of this thesis is to examine how the establishments regarding remaining useful life of customer relationships and contracts have been done. Furthermore, the purpose of this thesis is to explain the decision process and motives that results in why management choose to apply the specific remaining useful life of customer relationships and contracts they do. This study has been carried out with a qualitative approach involving two listed group companies within three different industries, hence, six companies are involved in this thesis. Semi-structured telephone interviews have been made with the companies and the annual reports have been examined. In order to explain the actions behind the valuation and establishment process, the positive accounting theory has been used. None of the six companies taking part in this study have applied an outspoken method for the establishment of the remaining useful life of the customer relationships and contracts and only half of the companies have identified different customer groups. A relation can be identified between using an external consultant and applying different remaining lives for different customer groups. All companies amortize the customer relationships and contracts on a straight-line basis. This can be explained by the positive accounting theory to some extent. All companies applied straight-line amortization even though some of them actually admit that a declining balance would provide a fairer view. Furthermore, long amortization plans are used in some companies in order to decrease the amortization costs and hence increase the net income. Positive accounting has been applied in order to shift reported earnings. / Under år 2000 beslutade den Europeiska kommissionen om att anta ett förslag som hette EU Financial Reporting Strategy: the Way Forward. Antagandet av förslaget innebar att alla noterade bolag inom EU skulle presentera sin redovisning och sina årsredovisningar i linje med bestämmelserna i IAS – International Accounting Standards senast år 2005. När lagändringarna i IFRS 3 introducerades i mars 2004 innebar det att noterade bolag vid företagsförvärv fortsättningsvis skulle allokera den del av köpeskillingen som är hänförlig till kundkontrakt och relaterade kundrelationer som immateriell tillgång i balansräkningen. IFRS 3 ger ingen vägledning överhuvudtaget med avseende på hur bolagen ska genomföra den ovan beskrivna allokeringen och uppskatta ett rättvist värde på kundkontrakt och kundrelationer. Inte heller finns det någon anvisning angående fastställandet av livslängd på kundkontrakt och kundrelationer som i sin tur ligger till grund för en rättvis värdering och en rättvis avskrivningsplan. Syftet med den här uppsatsen är att undersöka hur fastställandet av livslängden på kundrelationer och kundkontrakt har utförts. Syftet är även att förklara beslutsprocessen och de bakomliggande motiven till varför företagsledningen väljer att använda den livslängd på kundrelationer och kundkontrakt de faktiskt gör. Studien har genomförts med en kvalitativ ansats som har involverat två noterade koncernbolag inom tre olika branscher, totalt har alltså sex bolag medverkat i uppsatsen. Semistrukturerade telefonintervjuer har gjorts med de involverade bolagen och även deras årsredovisningar har undersökts. För att kunna förklara handlandet angående värderingsprocessen och livslängdsprocessen har den positiva redovisningsteorin använts. Inget av de sex bolagen som medverkat i studien har använt sig av någon etablerad metod för att fastställa den återstående livslängden av kundrelationerna och kundkontrakten, och endast hälften av företagen har identifierat olika grupper av kunder. Ett samband har identifierats mellan att använda sig av en extern konsult vid fastställandet och att använda sig av olika återstående livslängder för olika kundgrupper. Alla sex företagen använder sig av linjär avskrivning på kundkontrakten och kundrelationerna. Detta kan till en viss gräns förklaras med positiv redovisningsteori. Alla företagen har använt sig av linjär avskrivning även om vissa av företagen till och med medger att degressiv avskrivning skulle ge en mer rättvis bild. Dessutom har långa avskrivningstider använts i en del av företagen för att sänka avskrivningskostnaderna som i sin tur ökar resultatet. Positiv redovisningsteori har alltså använts för att flytta vinster till innevarande år.

Abstract The research model was evaluated police who use Knowledge of the Ministry of the Interior National Police Administration Police Intranet system. The survey data collected from 349 users. Then, TAM model was applied to conduct data analysis. The result supports our hypotheses and shows that female police perceived more bureaucracy than male. Female has more welling to use the system than male. The ages less than 35 years old are easier to learn how to use the system than age above 51. Hypotheses result shows that organizational culture has positive and significant influence on perceived useful, perceived easy of use, behavior intention, and performance. About organizational culture, police at high school education levels are more think their style is performance oriented than master education levels. Sum up, Knowledge of the Ministry of the Interior National Police Administration Police Intranet system is useful and helpful for the police.

<p>In the year of 2000 the European Commission adopted a communication</p><p>called EU Financial Reporting Strategy: the Way Forward. The communication intended to make all listed companies within the EU arrange their financial statements in accordance with</p><p>International Accounting Standards by 2005 at the latest. When the amendments of IFRS 3 was introduced in March 2004 it meant that companies from that moment on, when acquiring another company, have to allocate the part of the purchase price assignable to customer contracts and the related customer relationships as an intangible asset. IFRS 3 does not give any guidance whatsoever on how to</p><p>accomplish the above described allocation and estimate a true and fair value of customer contracts and relationships. Let alone any direction regarding the establishment of the remaining useful life of the customer relationships and contracts, which constitutes the</p><p>foundation of the fair valuation but also a true and fair view regarding amortizations. The purpose of this thesis is to examine how the establishments regarding remaining useful life of customer relationships and contracts have been done. Furthermore, the purpose of this thesis is to explain the decision process and motives that results in why management choose to apply the specific remaining useful life of customer relationships and contracts they do. This study has been carried out with a qualitative approach involving two listed group companies within three different industries, hence, six companies are involved in this thesis. Semi-structured telephone interviews have been made with the companies and the annual reports have been examined. In order to explain the actions behind the valuation and establishment process, the positive accounting theory has been used. None of the six companies taking part in this study have applied an outspoken method for the establishment of the remaining useful life of the customer relationships and contracts and only half of the companies have identified different customer groups. A relation can be identified between using an external consultant</p><p>and applying different remaining lives for different customer groups. All companies amortize the customer relationships and contracts on a straight-line basis. This can be explained by the positive accounting theory to some extent. All companies applied straight-line amortization even though some of them actually admit that a declining</p><p>balance would provide a fairer view. Furthermore, long amortization plans are used in some companies in order to decrease the amortization costs and hence increase the net income. Positive accounting has been applied in order to shift reported earnings.</p> / <p>Under år 2000 beslutade den Europeiska kommissionen om att anta ett</p><p>förslag som hette EU Financial Reporting Strategy: the Way Forward. Antagandet av förslaget innebar att alla noterade bolag inom EU skulle presentera sin redovisning och sina årsredovisningar i linje med bestämmelserna i IAS – International Accounting Standards senast år 2005. När lagändringarna i IFRS 3 introducerades i mars 2004 innebar det att noterade bolag vid företagsförvärv fortsättningsvis skulle allokera den del av köpeskillingen som är hänförlig till kundkontrakt och relaterade kundrelationer som immateriell tillgång i</p><p>balansräkningen. IFRS 3 ger ingen vägledning överhuvudtaget med avseende på hur bolagen ska genomföra den ovan beskrivna allokeringen och uppskatta ett rättvist värde på kundkontrakt och kundrelationer. Inte heller finns det någon anvisning angående fastställandet av livslängd på kundkontrakt och kundrelationer som i sin tur ligger till grund för en rättvis värdering och en rättvis avskrivningsplan.</p><p>Syftet med den här uppsatsen är att undersöka hur fastställandet av livslängden på kundrelationer och kundkontrakt har utförts. Syftet är även att förklara beslutsprocessen och de bakomliggande motiven till varför företagsledningen väljer att använda den livslängd på kundrelationer och kundkontrakt de faktiskt gör. Studien har genomförts med en kvalitativ ansats som har involverat två noterade</p><p>koncernbolag inom tre olika branscher, totalt har alltså sex bolag medverkat i uppsatsen. Semistrukturerade telefonintervjuer har gjorts med de involverade bolagen och även deras årsredovisningar har undersökts. För att kunna förklara handlandet angående värderingsprocessen och livslängdsprocessen har den positiva redovisningsteorin använts. Inget av de sex bolagen som medverkat i studien har använt sig av någon etablerad metod för att fastställa den återstående livslängden av kundrelationerna och kundkontrakten, och endast hälften av företagen har identifierat olika grupper av kunder. Ett samband har identifierats mellan att använda sig av en extern konsult vid fastställandet och att använda sig av olika återstående livslängder för olika kundgrupper. Alla sex företagen använder sig av linjär avskrivning på kundkontrakten och kundrelationerna. Detta kan till en viss gräns förklaras med positiv redovisningsteori. Alla företagen har använt sig av linjär avskrivning även om vissa av företagen till och med medger att</p><p>degressiv avskrivning skulle ge en mer rättvis bild. Dessutom har långa avskrivningstider använts i en del av företagen för att sänka avskrivningskostnaderna som i sin tur ökar resultatet. Positiv redovisningsteori har alltså använts för att flytta vinster till innevarande år.</p>

Ecological research aimed at the conservation of useful plants has rarely considered the spatial distribution of resources nor the potential implications for management. In this thesis I examined the spatial patterning of a group of 23 useful plant species on the 3,500 ha territory of a Kuna community in Darien, Panama. A systematic random sampling scheme was used to survey the distribution and abundance of the species, as well as the physical environment. A series of canonical analyses was conducted to evaluate the species-environment relationships and to identify spatial structures in the species distributions left unexplained by the environmental variables. Four distinct distribution patterns were identified among the species; these were most strongly explained by land-use, the degree of canopy closure and topography. Significant spatial structures, independent of the environmental variables, were related to anthropogenic pressures and an edaphic gradient. The habitat associations of the individual species are described and data on one species, Sabal mauritiiformis , is used to illustrate the utility of these data in the management of plant resources on human landscapes.