Orientadores: Fernando Eduardo Torres Orihuela, Cícero Fernandes de Carvalho / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Matemática, Estatística e Computação Científica / Made available in DSpace on 2018-08-19T03:11:40Z (GMT). No. of bitstreams: 1 Peixoto_Rafael_D.pdf: 876847 bytes, checksum: ae0f5d0ea0f2c3e3d550bc60eb1ac66a (MD5) Previous issue date: 2011 / Resumo: Definidas sobre uma F-álgebra, os conceitos de função peso e função peso fraco foram introduzidos de forma a simplificar a teoria dos códigos corretores de erros que utilizam ferramentas da geometria algébrica. Porém, todos os códigos suportados por estes conceitos estão intimamente ligados à códigos provenientes de curvas algébricas, ou seja, os códigos geométricos de Goppa. Uma modificação da noção de função peso foi apresentada permitindo assim construir códigos lineares sobre variedades algébricas. Nesta tese, apresentamos uma generalização da teoria de funções pesos fracos que possibilitou a construção de códigos sobre variedades de dimensão arbitrária. Determinamos uma cota para a distância mínima destes códigos, e finalmente, apresentamos uma caracterização tanto para as álgebras munidas de funções pesos quanto para as álgebras munidas de um conjunto especial de funções pesos fracos / Abstract: Defined on a F-algebra, the concepts of weight and near weight function were introduced to simplify the theory of error correcting codes using tools from algebraic geometry. However, all codes supported by these theories are geometric Goppa codes. The concept of weight function was generalized and used to construct linear codes on algebraic varieties. In this thesis, we present a generalization of near weights theory able to construct codes on higher dimensional varieties, and we define a formula for the minimum distance of such codes. Finally, we characterize the algebras with a weight function and the algebras admitting a special set of two near weight functions / Doutorado / Matematica / Doutor em Matemática

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水泥產業為內需型之區域產業，且高耗能、高資金及高污染，礦源蘊藏及開採權，受總體經濟環境榮枯影響深切等特性，其製造地與銷售地，基於成本及政策等因素考量，無法像有些產業只需幾個生產基地，行銷地就可佈及較廣。故水泥業的資產週轉效率、成本控制能力及業務對市場行銷及開發的能力就很重要。 本研究應用Penman(2009)所提之財務報表分析與證券評價架構，用普通股權益報酬率(return on commom shareholders’ equity，ROCE)及以應計基礎下之財務資訊，來分析台灣水泥業的龍頭廠商-A公司與B公司，2004年至2008年財務報表品質及獲利能力，並計算其企業價值。同時對其所處之產業發展及現況亦作分析與了解，期對個案公司提出建議。

Orientador: Antonio Jose Engler / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Matematica, Estatistica e Computação Cientifica / Made available in DSpace on 2018-08-10T18:05:59Z (GMT). No. of bitstreams: 1 Dario_RoniePeterson_D.pdf: 1951766 bytes, checksum: afa64043636e06c86924e24d6fe65f43 (MD5) Previous issue date: 2008 / Resumo: Esta tese é um estudo das propriedades aritméticas de corpos que possuem um anel de valorização compatível com o Radical de Kaplansky. São utilizados os métodos da teoria algébrica das formas quadráticas, teoria de Galois e principalmente, a teoria de valorizações em corpos. Apresentamos um novo método para a construção de corpos com Radical de Kaplansky não trivial. Demonstramos uma versão do Teorema 90 de Hilbert para o radical. Para uma álgebra quaterniônica D, demonstramos que um anel de valorização do centro de D possui extensão para um anel de valorização total e invariante de D se, e somente se, for compatível com o Radical de Kaplansky / Abstract: This thesis is a study of the arithmetical properties of fields with a valuation ring compatible with the Kaplansky¿s Radical. The methods utilized are algebraic theory of quadratic forms, Galois theory and valuation theory over fields. We present a new construction method of fields with non-trivial Kaplansky¿s Radical. We also prove a version of the Hilbert¿s 90 Theorem for the radical. Let D a quaternion algebra and F the center of D. A valuation ring of F has a extension to a total and invariant valuation ring of D iff is compatible with the Kaplansky¿s Radical / Doutorado / Algebra / Doutor em Matemática

Orientadores: Antonio José Engler, Adrian Roscoe Wadsworth / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Matemática, Estatística e Computação Científica / Made available in DSpace on 2018-08-19T04:54:44Z (GMT). No. of bitstreams: 1 Ferreira_MauriciodeAraujo_D.pdf: 1468385 bytes, checksum: 5379cb7621a86850c4016ed524805e3f (MD5) Previous issue date: 2011 / Resumo: Nesta tese estudamos a relação entre duas teorias de valorização não-comutativas: anéis de valorização de Dubrovin e gauges. Os anéis de valorização de Dubrovin foram introduzidos em 1982, como uma generalização para anéis artinianos simples dos anéis de valorização invariantes em álgebras de divisão. Gauges são funções como valorizações, que podem ser definidas não só em álgebra de divisão, mas mais geralmente em álgebras simples e até mesmo semi-simples, de dimensão finita sobre corpos valorizados. Gauges foram introduzidas muito mais recentemente em 2010 por Tignol e Wadsworth. Assim como em valorizações de corpos, podemos definir um anel associado a uma gauge, que chamamos de anel da gauge. Propriedades aritméticas do anel da gauge são estudadas. Mostramos que o anel de uma gauge é sempre uma ordem semi-local integral sobre seu centro. Também descrevemos o anel da gauge com relação a composição de gauges e extensão de escalares. Introduzimos o conceito de gauge minimal em álgebras centrais simples, que são gauges cuja parte de grau zero da álgebra graduada associada tem o menor número possível de componentes simples. Mostramos que o anel de uma gauge minimal coincide com a interseção de uma família de anéis de valorização de Dubrovin, satisfazendo uma propriedade adicional, que foi introduzida por Gräter em 1992, e que é chamada de propriedade da interseção. Reciprocamente, se for dada uma família de anéis de valorização de Dubrovin, satisfazendo a propriedade da interseção, então existe uma gauge minimal associada, assumindo-se que a valorização de centro tem posto finito. O passo fundamental nesse sentido foi obtermos um teorema de existência de gauges minimais em álgebras centrais simples sobre corpos com uma valorização de posto finito. Além disso, generalizamos para álgebras simples, não necessariamente centrais, um resultado de Tignol e Wadsworth que relaciona gauges com certas funções valorização introduzidas por Morandi em 1989 e que estão associadas aos anéis de valorização de Dubrovin integrais sobre o centro. Como consequência desse último resultado, obtivemos um teorema de existência de gauges em álgebras semi-simples de dimensão finita sobre um corpo com uma valorização de posto 1 / Abstract: In this thesis work we study the connection between two theories of noncommutative valuation: Dubrovin valuation rings and gauges. Dubrovin valuation rings were introduced in 1982 as a generalization of invariant valuation rings to Artinian simple rings. Gauges are valuation-like maps that can be defined not only on division algebras, but more generally, on finite-dimensional semisimple algebras over valued fields. Gauges were introduced much more recently in 2010 by Tignol and Wadsworth. Just as for valuations on fields, we can define a ring associated to a gauge, which we call gauge ring. Arithmetic properties of the gauge ring are studied. We show that the gauge ring is always a semi-local order integral over its center. We also describe the gauge ring with respect to composition of gauges and scalar extension. We introduce the concept of minimal gauge on central simple algebras, which are gauges that the degree zero part of the associated graded ring has the least number of simple components. We show that the ring of a minimal gauge is an intersection of a family of Dubrovin valuation rings having the intersection property. The intersection property was introduced by Gräter in 1992. We also proved that if we start with a family of Dubrovin valuation rings having the intersection property, then there exist a minimal gauge associated, assuming that the valuation of the center has finite rank. In this direction, our main result is an existence theorem of minimal gauges on central simple algebra over a field with a finite rank valuation. We also generalize for simple algebras, non-necessarily central, a result of Tignol and Wadsworth which relate gauges with certain value functions introduced by Morandi in 1989. This value functions are associated to Dubrovin valuation rings integral over its center. As a consequence of this last result, we obtain an existence theorem of gauges on finite dimensional semisimple algebras over a field with a rank one valuation / Doutorado / Matematica / Doutor em Matemática

The aim of this bachelors thesis has been to examine and analyse the framing used when reporting about Boris Johnson in context with Brexit in both Swedish and British media coverage. The research questions examined in this study were: In what way is Boris Johnson framed in British and Swedish media coverage surrounding Brexit in his first three weeks as prime minister? What could explain the possible differences that occurs between the Swedish and British media coverage? I have in combination with a qualitative text analysis as well as framing theory and news valuation theory analysed material from four major news papers. Two news papers from Sweden, Dagens Nyheter and Aftonbladet. As well as two from Great Britain, The Guardian UK and The Sun UK. One of each county’s news paper focuses on qualitative and objective journalism and one from each country which can be regarded as a tabloid, evening paper, from these four news papers a total of 12 articles, three from each paper was selected. To arrive at my conclusion every article was analysed trough what frame, conflict, personification or elite person, Boris Johnson was portrayed as well as if the frames felt clear, subtle or well as if any frame could not be found in the text. Through the analysis I found the result to be that every article had personified Boris Johnson with Brexit, even if the article did not directly have a focus on the Brexit conflict. The personification is a constant backgrung trough every individual article. Secondly I found that the frames through which the newspapers portrayed conflict differed, depending from which country the news paper reported from. The Swedish news papers portrayed conflict through a broader perspective, having a stronger focus on Brexit as a concept whilst the British newspaper framed conflict in a much more detailed way. Focusing on more detailed topics with higher interest for the british population.

In der gegebenen Arbeit werden hoeherdimensionale lokale Schiefkoerper, die natuerliche Verallgemeinerung von n-dimensionalen lokalen Koerpern, untersucht. Wir untersuchen nur Schiefkoerper mit kommutativem Restschiefkoerper. Wir geben eine hinreichende Bedingung fuer die Spaltbarkeit von Schiefkoerpern. Naemlich, ein lokaler Schiefkoerper ist spaltbar, falls er einen kanonischen Automorphismus unendlicher Ordnung hat. Wir klassifizieren alle Schiefkoerper, die diese Bedingung bis auf Isomorphie erfuellen. Die Ergebnisse sind unabhaengig von der Charakteristik des Schiefkoerpers. Wir klassifizieren auch alle lokalen spaltbaren Schiefkoerper von Charakteristik 0 mit kommutativem Restschiefkoerper und mit kanonischem Automorphismus von endlicher Ordnung. Unter anderem geben wir ein Kriterium, wann zwei Elemente aus einem solchen Schiefkoerper konjugiert sind. Als Folgerung beweisen wir, dass fast alle solche Schiefkoerper unendlichdimensional ueber ihrem Zentrum sind. Ausserdem beweisen wir, dass das Skolem-Noether Theorem nur in dem Fall des klassischen Ringes der Pseudodifferentialoperatoren richtig ist. Dann erhalten wir Anwendungen dieser Theorie auf die Krichever Korrespondenz. Naemlich, wir bekommen Verallgemeinerungen von klassischen KP-Gleichungen (Hierarchie). Die Untersuchung von lokalen Schiefkoerpern fuehrte zu einigen neuen unerwarteten Ergebnissen in der Bewertungstheorie auf endlichdimensionalen Algebren. Wir bekommen den Zerlegungssatz fuer wilde Divisionalgebren ueber Laurentreihen-Koerpern mit beliebigem Restkoerper der Charakteristik groesser als zwei. Dieses Theorem ist die Verallgemeinerung des Zerlegungssatzes fuer zahme Divisionalgebren von Jacob und Wadsworth. Als Folgerung bekommen wir die positive Antwort auf die folgende Vermutung: Fuer jede Divisionalgebra A ueber den Koerper F((t)), wo F ein quasialgebraisch abgeschlossener Koerper ist, muss der Exponent von A gleich dem Index von A sein. Dann erhalten wir Anwendungen dieser Theorie auf die Krichever Korrespondenz. Naemlich, wir bekommen Verallgemeinerungen von klassischen KP-Gleichungen (Hierarchie). Anderseits, fuehrt das Problem der Klassifizierung lokaler Schiefkoerper zu dem Problem der Klassifizierung der Konjugationsklassen in der Automorphismengruppe von n-dimensionalen lokalen (kommutativen) Koerpern. Wir loesen diese Aufgabe fuer die Gruppe der stetigen Automorphismen von 1- und 2-dimensionalen lokalen Koerpern. / In this work we study local skew fields, which are natural generalization of n-dimensional local fields, and their applications to the theory of central division algebras over henselian fields. We study mostly two-dimensional local skew fields with commutative residue skew field. The sufficient condition for a skew field to be split is given. Namely, a local skew field splits if the canonical automorphism has infinite order. We classify all the skew fields which posess this condition up to isomorphism. These results don't depend on the characteristic of a skew field. We classify all local splittable skew fields of characteristic 0 with commutative residue skew field and with the canonical automorphism of finite order as well. Some other properties of local skew fields are studied. In particular, we give a criterium when two elements from such a skew field conjugate. As a corollary we prove that almost all such skew fields are infinite dimensional over their center. Also we prove that the Scolem-Noether theorem holds only in the case of the classical ring of pseudo-differential operators. Studying of local skew fields leads to some new unexpected results in the valuation theory on finite dimensional division algebras. We get a decomposition theorem for some class of wild division algebras over a Laurent series field with arbitrary residue field of characteristic greater than two. This theorem is a generalization of the decomposition theorem for tame division algebras given by B.Jacob and A.Wadsworth. As a corollary we get the positive answer on the following conjecture: the exponent of a division algebra is equal to its index if the centre of this algebra is a Laurent series field with arbitrary quasialgebraically closed residue field. Using some ideas of A.N. Parshin, who raised a problem of classifying local skew fields, we get some applications of developed theory to the Krichever correspondence. Namely, we get some generalizations of the classical KP-equations (hierarchy). The problem of classification of local skew fields leads to the problem of classification of conjugacy classes in the automorphism group of an n-dimensional local (commutative) field. We solve this problem for the group of continuous automorphisms of one- and two- dimensional local fields.

Bakgrund: Växande grödor är en del av biologiska tillgångar och livscykel för en gröda kan sträcka sig över ett år vilket kan vara utmanande vid upprättning av årsredovisning. Värdering av växande grödor har många utmaningar som kan påverka värderingsprocessen, exempelvis naturliga faktorer såsom klimatförhållanden eller växtskadegörare som människan inte kontrollerar. Vidare finns det också andra faktorer som påverkar värderingsprocessen såsom brist på tydliga regler, vägledningar inom Årsredovisningslagen (1995:1554) och Bokföringslagen (1999:1078). Detta visar att det finns komplexitet och svårigheter vid värdering av växande grödor. Värderingsteorin och teori om redovisning i praktik ligger till grund för studien. Problemformulering: Hur sker värderingen av växande grödor vid årsredovisningen? Syftet: Syftet med denna studie är att redogöra för hur värderingen av växande grödor sker och därmed öka förståelsen för redovisningsutövandet av denna tillgång. Metod: Studien använde en kvalitativ metod. Datainsamlingen genomfördes med hjälp av två datainsamlingsmetoder: dokumentstudier och semistrukturerade intervjuer. Dokumentstudier användes för att samla in sekundärdata genom att granska tio årsredovisningar från olika lantbruksaktiebolag. Semistrukturerade intervjuer användes för att samla primärdata om hur värdering av växande grödor sker genom att intervjua tio olika respondenter. Dessa respondenter bestod av tre lantbrukare, fem ekonomer och två experter. Slutsats: Studiens slutsats visar tre olika redovisningsprocesser för växande grödor beroende på lantbruksaktiebolags ekonomiska ställning. Det kan antas att värderingen av växande grödor används för att kunna jämna ut resultaten när det uppstår ekonomiska problem. Därefter påverkar kvaliteten på växande grödor om anskaffningsvärde eller nettoförsäljningsvärde skall tillämpas. / Background: Growing crops is part of biological assets and the lifecycle of a growing crop can be over an year long, which can be a challenge when creating an annual report. Valuation of growing crops has many challenges that can affect the valuation process, for exemple natural factors such as climate conditions or plant pests that cannot be controlled by humans. Further there are other factors that affect valuation process such as unclear regulations or guidance in Årsredovisningslagen (1995:1554) och Bokföringslagen (1999:1078). All this shows complexity and hardship when valuing growing crops. Valuation theory and accounting practice theory is the basis of the study.  Problem formulation: How to do valuations of growing crops when creating an annual report?  Purpose: The purpose of this study is to explain how the valuation of growing crops takes place and thereby increase the understanding of the accounting practice of this asset.  Method: The study used a qualitative method. The data gathering used two different gathering methods: document study and semistructured interviews. Document study was used for gathering secondary data and done by reviewing ten different annual reports from different farming stock corporations. The semi structured interview was used to gather the primary data of valuation of crops by interviewing ten different respondents. These respondents were composed of three farmers, five economics and two experts.  Conclusion: The study conclusion shows three different accounting processes for growing crops that depend on finances of the farming stock company. It may assume that the valuation of growing corpses are used to create a more stable financial position when financial problems occur. Thereafter the quality of growing crops will affect if the historical cost or fair cost will be used.