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Lindberg, Thomas [Verfasser]. „Entwicklung einer ABK-Metapher für gruppierte Fahrerassistenzsysteme / Thomas Lindberg“. München : Verlag Dr. Hut, 2012. http://d-nb.info/1020298561/34.
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Lindberg, Thomas [Verfasser], und Matthias [Akademischer Betreuer] Rötting. „Entwicklung einer ABK-Metapher für gruppierte Fahrerassistenzsysteme / Thomas Lindberg. Betreuer: Matthias Rötting“. Berlin : Universitätsbibliothek der Technischen Universität Berlin, 2012. http://d-nb.info/1021219835/34.
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Alm, Kalle. „Konsultens ansvar för skada på byggnad med oventilerad fasad“. Thesis, Linköpings universitet, Rätt och rättsfilosofi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-76992.
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Under 2000-talet har fler och fler svenska byggnader drabbats av fuktskador som en följd av att byggnaderna har uppförts med den så kallade enstegsmetoden. Vid undersökningar som har gjorts av fasaden efter det att skadorna uppmärksammades, har det funnits att fasadkonstruktionen i sitt utförande blir mycket känslig för fukt. Denna känslighet för fukt hos fasaden har fram till dess att en rapport från SP släpptes år 2007, varit helt okänd för konsult- och entreprenadbranschen. Frågan blir då vem som egentligen ansvarar för dessa skador. Enligt det standardavtal, AB 04, som används i dagsläget på byggmarknaden föreligger endast ett fel om en del av entreprenaden inte överensstämmer med kontraktshandlingarna. Detta medför att ett fel, för vilket entreprenören svarar, endast föreligger om entreprenören vid konstruktionen av entreprenaden har frångått från kontraktshandlingarna. Intressant blir då att studera konsultens ansvarssituation. Det standardavtal för konsultbranschen som används inom byggbranschen reglerar endast de yttre ramarna av konsultens professionsansvar. Detta medför således att det är av avgörande vikt att fastställa hur konsulten ska ha agerat för att denne ska kunna anses ha agerat i enlighet med de plikter som åligger konsulten inom ramen för professionsansvaret. Har konsulten brutit mot professionsansvaret torde bedömningen kunna bli att denne har handlat vårdslöst. Uppsatsen belyser de skyldigheter som åligger konsulten enligt dennes professionsansvar och om denne har agerat i enlighet med detta när projekteringen av de enstegstätade fasaderna gjordes. Uppsatsen utreder även om konsulten kan bli ansvarig gentemot annan än sin direkte medkontrahent och om det förfarande som konsulten har använt sig av kan bedömas som grovt vårdslöst.During the later part of the 1900´s and the early part of the 21st century an increasing number of Swedish buildings have sustained damages because of moisture. These damages can be traced back to the usage of the ”Exterior Insulation and finishing system” or ”EIFS” when constructing the outer facade. The main problem when using the EIFS method, is that the facade becomes very susceptible towards moisture. The issue with moisture was completely unknown to the Swedish construction industry, until 2007, when a report from the Swedish National Testing Institute (SP) was released which addressed the problems. The question now arises who, in the construction industry, is to be held liable for these damages. In accordance with the standardized contracts that are being used in the construction industry, a fault for which the contractor is liable, only occurs if the contractor has built the construction in such a way that is not in compliance with the contract established between the parties, e.g. the construction differs from blue prints etc. This means that the contractor only is liable for damages which have occurred due to the contractors failure to build the construction in accordance with the contract. Therefore it is of importance to investigate whether the building designer is liable or not. The standardized contracts used for building designers, only regulate the outer limits of the designer ´s liability. Therefore it becomes very important to analyse what the designer has to have done in order to fulfil his duties as a professional. If the designer has not acted in accordance with the duties that are incumbent upon him as a professional, it is reasonable to believe that he has been negligent when designing a facade with the EIFS-method. The thesis aims to present the duties that are incumbent upon the designer as a professional, and to determine whether the designer has fulfilled these duties when designing a building using the EIFSmethod. The thesis also aims to investigate whether the designer can be held liable towards other parties than the contracting party.
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Malmberg, Tobias, und Jonatan Lind. „Hur legitimeras kostnadsavvikelser i kommunala investeringsprojekt? : En fallstudie om Skellefteå kommuns projekt "ABK"“. Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-79643.
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Kostnadsavvikelser inom byggnadsprojekt är något som sker i bred omfattning inom offentliga organisationer. Det finns positiva och negativa konsekvenser av kostnadsavvikelser. En kostnadsavvikelse sker när den aktuella budgeten passerar sitt kostnadstak vilket kan ställa till med problem. Dock kan kostnadsavvikelser även sluta med ett positivt utfall om avvikelsen kan tillfredsställa en ny efterfrågan. Syftet med studien är att genom en kvalitativ fallstudie undersöka hur kostnadsavvikelser kan legitimeras i kommunala projekt. Det kommer ske genom en granskning av del- och årsrapporter, uttalanden i dagspress, andra utsagor samt en intervju. Enligt tidigare teori blir de som kalkylerar projekt varken bättre eller sämre på att uppskatta kostnader för projekt vilket kan ses underligt då utvecklingen, utbildningen och erfarenheterna inom projektering blir bättre över tid. Teorin nämner också att det går att legitimera organisationen genom att använda sig av en viss retorik, transparens och kommunikation. För att analysera hur kostnadsavvikelser kan legitimeras har projektet ABK undersökts. Den analysen som utförs baserad på uttalanden i års- och delårsrapporter samt dagspressen och andra pressmeddelanden, visar att kommunen legitimerar kostnadsavvikelser med hjälp av transparens och kommunikation. Resultatet visar att kostnadsavvikelser för projektet har inträffat med 98% till följd av oförutsedda kostnader såsom asbestsanering och en elevökning på Lejonströmsskolan. Dessa legitimerar kommunen i uttalanden till dagspressen och i egna utsagor som att en ambitionsökning har skett samt att oförutsedda kostnader som varit nödvändiga att ta har inträffat. Vidare forskning skulle kunna beröra det nya kulturhuset i Skellefteå som även det redan innan färdigställandet, präglas av kostnadsavvikelser.
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Hägglund, Jonathan, und Salwa Toumeh. „Mindre konsultföretags etablering i den privata byggsektorn“. Thesis, Uppsala universitet, Institutionen för samhällsbyggnad och industriell teknik, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-448749.
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Extensive construction projects are often complicated and unique. It is, therefore, essential that the right competence participate to ensure all steps in the construction process are done the right way. This competence is often not sufficient for the participants who are interested in the construction of the building. Both the contractor and the developer, therefore, need to hire external consultants, who specialize in the area where additional knowledge is needed. Thus, the consultants' work in the construction industry fulfills an important function during the construction process. Therefore, it is in high interest, to ensure that the right consultant is chosen for the right assignment. This bachelor thesis only takes into account the relationship between entrepreneurs and consultants. The construction industry is, in many cases, traditional, and contractors often choose to hire consultants they have been happy with from previous projects, even though, they may not be the optimal choice for a project. This can mean, the contractor, who chooses to go the safe route miss out on innovative solutions other consultants may bring to the table, which results in slow industry development. The purpose of this thesis is to investigate how less established consulting companies, only with experience from public procurement, should proceed to become more sought after among contractors for private construction projects. To achieve a clearer picture of the situation, the advantages and disadvantages are compared with public and private procurement, respectively. It is further investigated what entrepreneurs want consultants to focus on for optimal collaborations. The results are based on interviews with respondents whose roles involve consulting purchases among the largest construction contractors in Sweden. The interviews were conducted with a total of nine respondents. The results from the interview study show that contractors see some recurring problems among consulting procurement. The contractors mainly wish the consultants could keep schedules better and be more controllable to reach the goal faster, which is often challenging to put concretely. The entrepreneurs' recommendations to smaller consulting firms were to focus on the skills they are best at and to present their organization and previous references in a professional way, whether they are from public or private assignments.
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Falk, Rasmus. „Kommunikation och avtalsadministration : För ökad förståelse mellan parter vid använding av AB 04 och ABT 06“. Thesis, Uppsala universitet, Byggteknik, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-257706.
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The construction industry is constantly evolving with new products and building technical solutions. The construction industry organization jointly developed regulations known as standard contracts, or general regulations, which includes ten chapters. The standard contracts describe what the constructor industry should relate to in terms of performance and responsibility. When the standard contracts were negotiated about between the various parties in the industry some sections were developed through compromises. It is mainly in these sections misunderstandings, interpretations differences and conflicts occur. This report investigates in which sections conflicts commonly occur, what the consequences are and how the generally perception of the standard contracts is in the industry. The report also suggests solutions and improvements to the standard contracts. Eleven basic questions based on the generally perceptions of the standard contracts and the first six chapters of the standard contracts have been developed to clarify where disputes and misunderstandings may occur. The remaining four chapters have been deliberately excluded to limit the scope of this report. The content of the report is mainly based of twenty interviews with contractors and clients. The study shows that the perception of the standard contracts is positive and serves as a good tool to know what to relate to. The standard contracts should however adapt more to today's technological society. The study also presents suggestions on methods and advices that can be used to facilitate communication in the construction industry. This thesis in the Bachelor of Science in Construction Engineering at Uppsala University has carried out for ten weeks at a property company Klövern in Kista.Byggbranschen utvecklas ständigt med nya produkter och byggtekniska lösningar vilket gör att uppförandet och förhållningssättet ändras med tiden. Branschorganisationen har gemensamt framtagit föreskrifter som benämns standardavtalen eller Allmänna bestämmelser som innefattar tio kapitel. I standardavtalen förklaras vad parterna ska förhålla sig till exempelvis vad gäller utförandet och vilket ansvar de har rent juridiskt. Det här för att undvika att parter hamnar i tvist med varandra. Man kan se standardavtalen som spelregler för byggbranschen som då vet vad man ska förhålla sig till. Då standardavtalen har förhandlats fram mellan de olika parterna i branschen innehåller de en del paragrafer som har tagits fram genom kompromisser och det är främst här missförstånd, oliktolkningar och konflikter uppstår. Den här rapporten undersöker vilka frågor som leder till att tvister vanligast uppkommer, i viss mån vad konsekvenserna blir och vidare undersöks hur synen på standardavtalen överlag ser ut i branschen. Rapporten leder fram till förslag hur standardavtalen överlag kan förbättras. Arbetet baseras på elva grundfrågeställningar kring den allmänna uppfattningen av standardavtalen samt ett antal frågor rörande bestämmelser i de sex första kapitlen i standardavtalen. Dessa har tagits fram för att klargöra vart tvister och missförstånd kan tänkas uppkomma. De resterande fyra kapitlen har medvetet uteslutits för att begränsa omfattningen i den här rapporten. Innehållet i rapporten grundar sig främst i ett tjugotal intervjuer som har genomförts med entreprenörer och beställare. Undersökningen visar att synen på standardavtalen är positiv och fungerar som ett bra verktyg för att veta vad man ska förhålla sig till. Standardavtalen bör dock anpassas till dagens tekniska samhälle. Det redovisas även förslag på metoder och råd som kan användas för att underlätta kommunikationen mellan parterna. Detta examensarbete inom högskoleingenjörsprogrammet i byggteknik på Uppsala universitet har utförts under tio veckor åt fastighetsbolaget Klövern i Kista.
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Abd, Al-Rahman D. S. „A critical edition of Kitab Sharaf Al-Mustafa by Abu Sa'd Abd al-Malik b. Abi Uthman b. Muhammad al-Kharkushi : Died 407 A.H./1016 A.D“. Thesis, University of Exeter, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.374921.
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Karlsson, Beatrice, und Jacob Rehn. „ABM i SvenskTillverkningsindustri : En studie kring dess Spridning, Användande och Beroende till ABC“. Thesis, Linköpings universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-86324.
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Bakgrund: I slutet av 1980-talet slog de aktivitetsbaserade tankegångarna igenom, i form av ABC-kalkylering. Dock visade sig metoden vara komplex att använda i praktiken och därför introducerades tankegångar kring att istället använda den aktivitetsbaserade informationen i styrningssyften, ABM. Trots detta är det ABC som har fått störst genomslag i svensk tillverkningsindustri. Syfte: Syftet med denna studie är att undersöka om svenska företag använder sig av ABM och i så fall hur de använder ABM. Dessutom är syftet att studera hur sambandet mellan ABM och ABC ser ut för att utröna om det föreligger något beroende dem emellan. Metod: Denna uppsats har genomförts med en kombinerad forskningsdesign. Det har utförts både en enkätundersökning och en fallstudie, därmed har såväl kvantitativ som kvalitativ metod använts. Slutsatser: Resultatet av föreliggande studie visar på att företag i svensk tillverkningsindustri inte känner till begreppet ABM men trots det används den aktivitetsbaserade informationen i styrningssyften. Det finns ett fåtal företag som uttryckligen säger sig använda ABM. De vanligaste användningsområdena inom ABM är kostnadsreducering och ständiga förbättringar. Dessutom visar resultaten att det inte föreligger något beroende mellan ABM och ABC.Background: The activity-based ideas made its breakthrough in the late 1980's with the Activity-Based Costing, ABC. But the method proved to be difficult and complex to use in practice and that's the reason to the introduction of alternative ways to use the activity-based ideas, namely Activity-Based Management, ABM. But it is although ABC that has had the greatest breakthrough in the Swedish manufacturing industry. Purpose: In this study, the purpose is to investigate if companies in the Swedish manufacturing industry use ABM and if, how do they use ABM. The purpose is also to study the relation between ABM and ABC to investigate if there is any dependence between them. Method: This study has been carried out with a mixed method. Both a survey and a case study has been made, which means that both quantitative as well as qualitative research method has been used. Conclusions: The result of this study shows that the term ABM is unknown to companies in the Swedish manufacturing industry, but although use the activity-based information in control purposes, ABM. There are though a few companies that explicitly express the use of ABM. The most common used applications of ABM is cost reducing and continuous improvement. The result also shows that there are no dependence between ABM and ABC.Keywords: ABM (Activity-Based Management), ABC (Activity-Based Costing) and the ABCM-cross.
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Gustavsson, Tomas, und Elvelin Pedro Muänoz. „ABC och ekonomisystem : En studie av Volvo Construction Equipment Components AB“. Thesis, Linköping University, Department of Management and Economics, 2001. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-774.
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The accounting information system comprises budgeting, accounting, and costing. The accounting information system has, traditionally, constituted an integrated system where the different elements collaborate. If ABC is introduced this order is disturbed, since ABC is based on another logic which cannot easily be integrated with budget and accounting. ABC, therefore, is usually used parallely to the conventional costing method. There are, however, companies that have taken its ABC one step further by letting it replace the old costing model and integrate it with the accounting information system. Our purpose is to describe how a well-integrated ABC has been designed and analyse its general possibilities to create an integrated ABC and accounting information system. In order to fulfil this purpose we have based our empirics on interviews and internal documents from our case company; a subsidiary to Volvo. In the case we have studied, a high degree of integration has been achieved through a partial adaptation of ABC as well as the remaining components of the accounting information system. The account of overhead revenues has changed from focusing on hours to register based on articles produced. The budget, at a whole, continues unchanged, but some rationalisations in the budget process have been a positive consequence of the adoption of ABC. ABC has been adapted by letting the accounts plan and the cost pool structure remain unchanged and no division based on activities has been realised. The procedure of the studied case can be applicable to other constructing enterprises facing the decision to adopt or integrate ABC to its accounting information system.
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Ike, Amanda. „TAILORING BRANCHING FOR POLY (ARYLENE ETHER)S VIA REACTIVITY RATIO CONTROLLED POLYMERIZATIONS“. Wright State University / OhioLINK, 2007. http://rave.ohiolink.edu/etdc/view?acc_num=wright1189267130.
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Bertilsson, Pontus. „Kalkylering : En aktionsstudie om hur ledningen i ett företag kan använda kalkyleringen för att validera beslut“. Thesis, Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-18093.
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Det finns en rad olika skrivna vetenskapliga artiklar om vad kalkylering är. Men hur används kalkyleringen utav ledningen i ett företag? Används kalkyleringen som ett styrverktyg? Syftet med studien har varit att beskriva och analysera hur kalkyleringsarbetet och utformningen av kalkyleringen påverkar styrningen av ett företag. Jag har därför utformat följande frågeställning: Hur påverkar kalkyleringen och framtagandet utav fördelningsnycklar styrandet utav verksamheten? Jag har valt att undersöka mitt syfte och min frågeställning genom en aktionsstudie på Ardagh Glas i Limmared. Jag valde att göra en aktionsstudie eftersom jag ville få en helhetsbild av hur ett företag kan använda kalkyleringen för att validera sina strategiska beslut. Jag har valt en kvalitativ studie med en abduktiv ansats där jag växlade mellan att gå från empiri till teori och från teori till empiri. I min teoretiska referensram har jag beskrivit de grundläggande begreppen ABC-kalkylering, ABM-styrning, aktivitet, kostnadsdrivare och kapitalets kretslopp. Min empiriska studie omfattade en egen genomgång av Ardaghs kalkylsystem, fyra personliga intervjuer som kompletterades med en enkätundersökning för att guida mig i mitt arbete med att utveckla nya fördelningsnycklar . Resultatet blev att poängtera hur viktigt det är att företag som använder sig av ABC-kalkyleringen har en uppbyggd förståelse om kalkyleringen för att kunna få en bra grundplåt att basera sina strategiska beslut med hjälp av den. Sedan har jag dessutom lämnat förslag om nya fördelningsnycklar för att därigenom få en mer rättvis kostnadsbild i Ardaghs produktkatalog.
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Berger, Lutz. „"Geschieden von allem ausser Gott" : Sufik und Welt bei Abu Abd ar-Rahman as-Sulami (936-1021) /“. Hildesheim : G. Olms, 1998. http://catalogue.bnf.fr/ark:/12148/cb39276948b.
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Švajková, Monika. „Jin in time a jeho vliv na manažerské účetnictví“. Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15879.
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The thesis describes Just in Time method and other important issues related to strategic management accounting. The goal is to set a general process of cost saving by using the method. To mention especially process management, activity based costing, activity based management and quality management. The Just in Time method is described individually in relation with supplying and producing. The empirical part of the thesis is divided to two subsections. The first one contains questions about propriety of Just in Time implementation in the producing company. The second part attempts to set a general process of cost saving by using the Just in Time method.
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Bertrand, Thierry. „Difficultés d'implantation des dispositifs ABC/ABM : contribution à la constitution de savoirs actionnables à partir d'une recherche intervention“. Nantes, 2001. http://www.theses.fr/2001NANT4017.
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Peu d'études empiriques se sont penchées sur les difficultés d'implantation des dispositifs abc/abm. Cette pauvreté rend difficile le retour critique sur les fondements théoriques. Plus directement encore, elle se traduit par de graves insuffisances en matière de partage d'expériences et de constitution de savoirs actionnables. En laissant démunies les organisations tentées par la mise en oeuvre de l'approche, ces carences constituent un frein puissant à la diffusion de l'innovation. La thèse rend compte d'une recherche intervention au sein d'une entreprise confrontée à un blocage des acteurs à l'égard d'un outil de calcul économique ABC. La première partie présente successivement les donnés de la situation puis le diagnostic qui a conduit à envisager le remplacement du système existant. La deuxième partie expose les fondements conceptuels et les caractéristiques d'un projet visant à la création d'un nouveau système d'aide à la gestion par les activités. La troisième partie relate les premiers pas de mise en oeuvre du projet et confronte l'expérience vécue à celle de trois autres entreprises. Trois thèmes principaux se dégagent de la dialectique établie entre le terrain et la théorie. Les interrogations afférentes à l'architecture des systèmes de calcul économiques ont notamment portées sur le traitement de la dimension transversale. Reliant dispositifs ABC/ABM et changements de représentations, l'étude s'est attachée à explorer les aspects cognitifs de ce type de projet. Les ambitions affichées par l'entreprise ont conduit à poser le problème de la place et du rôle d'un projet ABC/ABM dans le changement organisationnel.
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Saidi, Rashid. „Natā'iŷ al-afkār fī šarḥ Rawḍat al-azhār de Abū `Abd Allāh Muḥammad al-Ḥabbāk (Comentario de la urŷūza Rawḍat al-azhār fī `ilm waqt al-layl wa-l-anhār de Abu Zayd al-Ŷādirī. Edición y estudio“. Doctoral thesis, Universitat de Barcelona, 2013. http://hdl.handle.net/10803/285654.
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El presente trabajo consiste en una edición crítica de la obra titulada Natā'iŷ al-afkār fī šarḥ Rawḍat al-azhār que podría traducirse como “Resultados de los pensamientos en el comentario de la Rawḍat al-azhār (Jardín de flores)”. El título, muy literario, no se corresponde, desde luego, con el contenido del texto, ya que se trata de una obra de carácter técnico centrada en los problemas astronómicos que plantea el culto islámico, en el que una serie de ritos y obligaciones tienen unos condicionantes claramente relacionados con la astronomía. El calendario que se utiliza, a efectos litúrgicos, es lunar, con años de 354 11/30 días y meses que son, alternativamente, de 29 y 30 días. Los comienzos de cada mes se determinan por la visión de la luna nueva, que puede observarse uno o dos días después de la conjunción lunasol. La oración se realiza cinco veces al día, en momentos determinados, lo que implica la necesidad de conocer la hora, algo que, en la Edad Media, no era tan sencillo como ahora. Los musulmanes, en el momento de la oración, deben dirigirse hacia La Meca y determinar esta dirección, desde un lugar cualquiera, es un problema de astronomía esférica relativamente complejo si no se dispone de un técnico capaz de realizar el cálculo.This work consists of a critical edition of the work entitled Nata’iy al-afkar fi Shar. Raw.at al-azhar roughly translated as "Results of the thoughts in the comment of Raw.at al-azhar (Flower Garden)". The title, very literary, does not correspond, of course, with the content of the text, as it is a work-centered technical astronomical problems posed by Islamic worship, in which a series of rites and duties have some conditions clearly related to astronomy. The calendar is used, liturgical purposes, is Lunar of years 354 11/30 days and months that are alternately 29 and 30 days. The beginning of each month is determined by the sight of the new moon, which can be seen one or two days after conjunction moon-sun. Prayer is performed five times a day at specific times, which implies the need to know the time, which, in the Middle Ages, it was not as easy as now. Muslims, at the time of prayer, should be directed towards Mecca and determine this direction, from any place, is a problem of relatively complex spherical astronomy if you do not have a technician able to perform the calculation.
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Funazo, Tomoko. „Acquired Resistance to Alectinib in ALK-Rearranged Lung Cancer Due to ABCC11/MRP8 Overexpression in a Clinically Paired Resistance Model“. Kyoto University, 2020. http://hdl.handle.net/2433/258997.
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Hammer, Jiří. „Řízení nákladů a rozpočtování ve vládním sektoru“. Doctoral thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-200017.
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Dissertation deals with the issue of cost management and budgeting through the methodology ABC / ABM. Using the ABC model allows for higher transparency in the costs in state organisational units. At the same time more effective cost management, including budget, through causal relationship between processes in organizations and their costs. Dissertation redefines the process of creating a model for state organisational units and analyzes the influence of various factors on the level of individual cost categories. In summarizing the outcome of the ratios based on the number of employees used to calculate the costs they are not very useful. The results of the regression analysis will confirm that a significant impact is mainly used asset value and technological developments.
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Twebti, Mehemed Mohamed. „A study and edition of al-Tanbih wa 'liclam fi mustafadi 'l-qudati wa 'lhukkam by Abu Abd Allah Muhammad b. Abd Allah al-Yafrani al-Miknasi (d.917/1511)“. Thesis, SOAS, University of London, 2002. http://eprints.soas.ac.uk/28562/.
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This is a study and an edition of al-Tanbih wa'l-iclam fi mustafadi 'l-qudati wa l-hukkam by Abu Abd Allah Muhammad b. Abd Allah al-Yafrani known as al-qadi al-Miknai (d. 917/1511), a Moroccan scholar living in Fes during the last stages of the Merinid dynasty. The work is composed of two main parts: The first represents an editorial introduction in which a detailed study has been made in order to bring to light both the author and his book, focusing on the author's identity including his lineage as well as his scholarly life and career. In addition, we have set up a general picture of the political and intellectual environment in Morocco during the author's life time. With regard to the primary text, our study has sought to provide a description of the manuscript copies, a brief overview of the subject matter, and a consideration of the structure of the text and its sources from Maliki fiqh. We have also aimed to consider the author's treatment of his chosen topics. Observations of the edited work and some features of its importance as a contribution to the Maliki fiqh field are also offered. The general footnotes to the Arabic text, made in English along with the glossary of legal terms and phrases, and a bibliography are provided in this section. The second section is comprised of the primary text al-Tanbih wa 'l-icam which has been transcribed into typed form to make it more accessible to the reader, but remains in keeping with the original structure of the text. It is numbered in Arabic numerals and includes editorial footnotes which mark the differences between the manuscript copies. Chapters and sub chapters are clearly outlined, while indices of Qur'anic verses, prophetic traditions, persons and geographical names are located at the end of this section.
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Burns, Maureen, und n/a. „ABC Online: Becoming the ABC“. Griffith University. School of Arts, Media and Culture, 2004. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20040520.111544.
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This thesis combines histories of the implementation of ABC Online (the website of the Australian Broadcasting Corporation, Australia's largest national Public Service Broadcaster) with the political philosophies of Foucault, and of Deleuze and Guattari. Following the Deleuzian argument that institutions of enclosure are in crisis because they exist in between diagrams of the disciplinary and control societies, the thesis tests each of the Foucauldian diagrams of discipline, governmentality and control against the ABC as Public Service Broadcaster. It explores issues such as which ABC strategies belong to which diagram, and the ways in which changes in communications technologies altered governing rationales of these diagrams at the ABC. The thesis uses the implementation of ABC Online to explore the idea of the ABC in the late 1990s as operating in between social diagrams. One way of examining this 'in between-ness' is to use the Public Service Broadcasting idea as an instance of arboreal thinking and the internet idea as rhizomic. The thesis employs that model to argue that Public Service Broadcasting as it is practised is not merely an arboreal assemblage, and that actual implementations of the internet are more than merely rhizomic assemblages. The thesis details some of the earliest relations between broadcasting and the internet at the ABC, and describes the relations between rhizomic and arboreal images of the ABC at particular sites and in various discourses. This examination concludes that both ways of imagining the ABC - the arboreal and the rhizomic - have been essential to the success of ABC Online. While the position of the ABC in between social diagrams caused a sense of crisis, ABC Online was in fact successful largely because of its position in between social diagrams. Not only was ABC Online remarkably successful in its first five years, but it was successful in ways which could not be accommodated in such documents as the ABC Charter. The public silences of ABC Online both allowed it to thrive, and conversely supported arboreal stratified ways of defending the ABC. Defences of the ABC that used arboreal thinking as a rhetorical strategy continued to dominate public discussion of the ABC, despite the successes of contrary examples in practice. One such example was the successful implementation of Radio Australia Online at a time when the Mansfield Review sought to limit the scope of the ABC to domestic free-to-air broadcasting. When some ABC Online practices were publicised in relation to the proposed Telstra deal, the resultant controversy concentrated on the non-commercial/commercial boundary at the ABC. The controversy also highlighted fears that the Online environment may alter the ethical relations between the ABC and its publics. In particular, the ethical goals of independence and integrity were perceived as being under threat in the World Wide Web environment. These goals were further problematised within the organisation by the demands of interactive subsites. These subsites demonstrated an altered ethical relation between the ABC and its user in the online environment of the control society.
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Luz, Ricardo Hecker. „O ABC sem o ABC“. Florianópolis, SC, 2005. http://repositorio.ufsc.br/handle/123456789/102385.
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Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro de Comunicação e Expressão. Programa de Pós-Graduação em Lingüística.Made available in DSpace on 2013-07-16T00:49:01Z (GMT). No. of bitstreams: 1 213389.pdf: 4358577 bytes, checksum: 023cb85cc428a085c9a7c8716c347555 (MD5)
Esse trabalho estudou a influência dos conhecimentos lingüísticos e psicolingüísticos do professor na inserção de crianças no mundo da leitura. Além do professor de uma escola municipal do interior de Santa Catarina, que participou de um curso de Lingüística e Psicolingüística, os sujeitos foram 20 alunos da turma controle, antes do curso, e 24 da turma teste, depois do curso.
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Puccini, Nelson Lopes. „Gestão estratégica de custos: estudo exploratório da utilização do ABC/ABM no Brasil baseado na experiência de empresas de consultoria“. reponame:Repositório Institucional do FGV, 1998. http://hdl.handle.net/10438/4928.
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Previous issue date: 1998-03-24T00:00:00ZO trabalho apresenta uma evolução dos sistemas gerenciais de custos. Analisa as principais mudanças que estão ocorrendo no ambiente competitivo e seus reflexos na deterioração da qualidade das informações de custos dos sistemas gerenciais. Discute conceitos relacionados ao custeiobaseado em atividades (ABC) e à gestão-baseada em atividades (ABM), que podem constituir-se em instrumentos para melhoria dessas informações. Realiza ainda um estudo exploratório sobre o estágio de utilização desses conceitos em empresas situadas no Brasil, com base na experiência de empresas de consultoria que implementam esses projetos nos mais diversos setores da economia.
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Mattos, Cinara de Cássia Brandão de [UNESP]. „Sistema histo-sangüíneo ABO, status Secretor e anticorpos anti-Toxoplasma gondii em gestação da região Noroeste do Estado de São Paulo: um estudo de associação“. Universidade Estadual Paulista (UNESP), 2008. http://hdl.handle.net/11449/92481.
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mattos_ccb_me_sjrp.pdf: 1833064 bytes, checksum: 9ddfdfa24b297a8db2f0d8e4747e5c43 (MD5)Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)
Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
O Toxoplasma gondii infecta os seres humanos dentre outras vias, pelo trato gastrintestinal, um local onde se dá a expressão do perfil de glicoconjugados ABH sob controle da enzima a-2-L-Fucosiltransferase (FUTII) codificada pelo gene FUT2 (19q13.3). A presença da FUTII define o status secretor positivo, o qual é relacionado aos fenótipos eritrocitários ABO. Diante da importância epidemiológica e clínica da infecção pelo T. gondii, o objetivo desse trabalho foi testar a hipótese de que o perfil de glicoconjugados ABH expresso no trato gastrintestinal está associado à infecção por esse parasito. Foram selecionadas 367 gestantes atendidas no Ambulatório de Gestação de Alto Risco do Hospital de Base da Fundação Faculdade Regional de Medicina de São José do Rio Preto. Duas amostras de sangue, uma sem e outra com anticoagulante foram coletadas. A fenotipagem eritrocitária ABO e a detecção dos anticorpos anti-T. gondii foram realizadas pelo método hemaglutinação. A identificação do status secretor foi feita pelo método PCR-RFLP. As diferenças nas freqüências do status secretor positivo e negativo e dos fenótipos eritrocitários ABO, isoladamente ou em conjunto, não foram estatisticamente significantes na presença e na ausência desses anticorpos (p=0,26). Esses resultados sugerem que o perfil de glicoconjugados ABH expressos no trato gastrintestinal sob controle do gene FUT2 não está associado à presença de anticorpos anti-T. gondii.
Toxoplasma gondii infects humans in several manners including by the gastrointestinal tract where the a-2-L-Fucosiltransferase (FUTII) coded by FUT2 (19q13.3) controls the expression of the ABH glycoconjugates profile. Presence of FUTII defines the positive secretor status which is associated to ABO erythrocytic phenotypes. Due to the epidemiological and clinical importance of T. gondii infection, the aim of this work was to test the hypothesis that the ABH glycoconjugate profile expressed in the gastrointestinal tract is associated to infections by this parasite. A total of 367 pregnant women from the High-Risk Pregnancy Clinical of the University Hospital de Base in São José do Rio Preto were enrolled in this study. Two blood samples were drawn with only one mixed with anticoagulant. The ABO erythrocytic phenotyping and detection of anti-T. gondii antibodies were achieved by the hemagglutination method. Identification of the secretor status was by the PCR-RFLP method. Differences in the positive and negative secretor status and ABO erythrocytic phenotypes, either in isolation or in association, were not statistically significant in respect to the presence or absence of these antibodies (p-value =0.26). These results suggest that the ABH glycoconjugate profile expressed in the gastrointestinal tract under control of the FUT2 gene is not associated to anti-T. gondii antibodies.
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Aquino, Francisco Melo de. „ABC“. Florianópolis, SC, 2001. http://repositorio.ufsc.br/xmlui/handle/123456789/82118.
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Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Tecnológico. Programa de Pós-Graduação em Engenharia de ProduçãoMade available in DSpace on 2012-10-19T11:46:11Z (GMT). No. of bitstreams: 1 185069.pdf: 233398 bytes, checksum: 2266e8e0023c4a64a85d9f80289b0475 (MD5)
A presente pesquisa tem como objetivo geral identificar os potenciais benefícios obtidos com a implantação do método de custeio ABC (Activity Based Costing), no Centro de Educação Profissional do SENAC de Florianópolis e propor um sistema alternativo de custeio baseado na atividade. Inicialmente, realiza-se uma breve revisão teórica com o propósito de evidenciar as principais deficiências dos métodos de custeio tradicionais como ferramentas de apoio à tomada de decisões e, ao mesmo tempo, destacar a importância do ABC, para tal fim. Com o propósito de justificar a elaboração de uma proposta alternativa de custeio, analisa-se o atual sistema de custos e verifica-se sua inadequação como instrumento de cálculo de custos e de apoio à tomada de decisão. Realiza-se análise dos custos da referida unidade, referente ao período de janeiro a agosto de 2000, constata-se que seus custos indiretos correspondem, em média, a 51% do custo total. Constata-se, também, que estes custos comprometem, em média, 63% de sua receita operacional mensal e que as despesas das principais seções apresentam acentuada tendência de crescimento no período. Diante de tais constatações, realiza-se levantamento de dados junto à referida unidade operativa e identificam-se as principais atividades e recursos. Em decorrência de significativa incidência de compartilhamento de recursos, especialmente de mão-de-obra, elabora-se um modelo básico de rastreamento de custos de pessoal. A partir do levantamento, apontam-se 26 atividades e respectivos direcionadores de recursos, elabora-se o dicionário de atividades e demonstra-se o cálculo dos custos das atividades do Núcleo Administrativo Financeiro. Na seqüência, definem-se os direcionadores de atividades, calcula-se o custo por medida de saída do citado núcleo, demonstra-se, esquematicamente, como os custos das atividades são atribuídos aos produtos e como os custos dos recursos diretos e das atividades do Núcleo Administrativo Financeiro são relacionados a um curso de excel. Também demonstra-se a sistemática de cálculo da lucratividade de produtos e destacam-se os benefícios que, eventualmente, seriam obtidos com a implantação do sistema proposto, cujos principais são: acurácia dos custos dos cursos, indispensável para racionalização e precificação de cursos; visibilidade das oportunidades de redução de custos; apoio à redefinição de processos e auxílio a decisões relacionadas ao fornecimento de cursos para turmas de determinadas instituições (cursos fechados)
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Aiouaz, Mohammed. „Edition critique partielle, traduction et commentaire des Maʿānī al-Aẖbār : commentaire des traditions prophétiques de Abū Bakr Ibn Abī Isḥāq al-Kalābāḏī“. Paris, EPHE, 1994. http://www.theses.fr/1994EPHE0006.
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Le travail presente dans cette these consiste en une edition critique partielle, traduction et commentaire des ma'ani al-akhbar : "commentaire des traditions prophetiques" redige par : abu bakr ibn abi ishag al-kalabadhi. Nous avons effectue un choix de 32 traditions reliees a la vie spirituelle et commentees par l'auteur. Nous avons egalement joint a notre etude six chapitres relatifs au contenu des traditions choisies a savoir : 1- comparaison entre le ta'arruf et ma'ani al-akhbar. 2- la legitimite du langage mystique. 3- les criteres internes et externes de l'authentification des traditions prophetiques. 4- la conception de l'amour chez les soufis 5- de la remise condiante a dieu. 6- apercu sur les questions theologiques. Quant a la vie de l'auteur et les caracteristiques de son oeuvre, nous avons traite de cela dans l'introductionThe brain work presented in this thesis resides in an incomplete critical edition, translation and annotation of ma'ani al-akhbar, annotation drawn from the prophetical traditions redacted by abu bakr ibn abi ishag al-kalabadhi. We have made a choice of 32 traditions kinked to the spiritual life and annoted by the author. The annotation involves also several questions refering to the spiritual life. We have also enclosed to out study six chapters relating to the contents of the chosen traditions. 1- the comparaison between the ta'arruf and ma'ani al-akhbar 2- the ligihinacy if the mystical langage 3- the internal and external criteriums of the reliable prophetical traditions 4- the notion of love amongst the soufis 5- about leaving his faith to god. 6- idea on theological questions. As for as the life of the author and characteristics of his work are concomed, we have already treated theur in the prefora
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Soyer, Alain Elie. „Ali imam et calife“. Bordeaux 3, 2000. http://www.theses.fr/2000BOR30046.
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Ali ibn talib le gendre et le cousin de muhammad le prophete de l'islam ; fut le quatrieme calife de l'islam. Il fait son entree dans la vie publique de la communaute des les premiers episodes de l'hegire. Il etait l'homme de beaucoup le plus digne de la confiance de muhammad, et le confident de ses pensees les plus intimes. Ali est une personnalite universellement reconnue. On peut meme dire qu'aucune autre n'a fait l'objet de tant de discussion et de debats. Il fut source d'inspiration et d'enseignement pour beaucoup de mouvements revolutionnaires, politiques, spirituels et philosophiques. Il vivait dans un monde completement morcele et fragmentaire. Il a demande aux musulmans de vivre et de cooperer autrement ; qu'ils observent le monde sans projeter leurs convictions personnelles, leurs sentiments claniques, afin d'observer clairement. Dans cette these, nous avons essaye d'etudier la personne de ali, qui, au moins pendant une periode importante de sa vie fut profondement, sincerement religieux (imam) mais aussi homme politique (calife). Ce n'etait pas la deux plans separes, mais deux aspects d'une personnalite globale, aspects qui ne peuvent se distinguer que par l'analyse.
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Thibon, Jean-Jacques. „Transmission, enseignement et apologie du soufisme dans l'oeuvre d'Abū A̕bd al-Rahman al-Sulamī (325/937-412/1021)“. Aix-Marseille 1, 2002. http://www.theses.fr/2002AIX10034.
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Dans la deuxième moitié du 4e/10e siècle, l'oeuvre de Sulami se développe selon troix axes. Traditionniste, il collecte et organise selon les thèmes du soufisme l'enseignmeent des maîtres antérieurs. Maître spirituel accompli, il contribue à l'apologie du soufisme mais critique ses manifestations déviantes ou outrancières, afin de conforter sa place dans l'orthodoxie religieuse. Enfin, éducateur de disciples, il expose la Voie et la sainteté, recentrant les pratiques et les doctrines du soufisme sur la période fondatrice et l'expérience des maîtres. Contribuant à la codification des rapports entre maîtres et disciple, il prépare la venue de formes de spiritualité plus institutionnalisées.
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Fernandes, Andrino. „ABC-Pro“. Florianópolis, SC, 2000. http://repositorio.ufsc.br/xmlui/handle/123456789/79191.
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Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Tecnológico.Made available in DSpace on 2012-10-18T00:24:55Z (GMT). No. of bitstreams: 0Bitstream added on 2014-09-25T19:22:05Z : No. of bitstreams: 1 170455.pdf: 20277559 bytes, checksum: 3ed6a85c5430e0fcac288f2c4cc27704 (MD5)
Este trabalho tem como principal objetivo o desenvolvimento e a utilização do ABC-Pro, um software para o apoio ao ensino da lógica de programação. O ponto fundamental do trabalho é proporcionar facilidades para implementação de programas através de uma representação algorítmica. O aspecto pedagógico também faz parte desta abordagem. O conteúdo descritivo faz uma explanação do domínio do problema e as teorias de aprendizagem. O ambiente permite tratamento de erros numa linguagem apropriada para os iniciantes da programação, bem como possibilita aos alunos os conceitos e definições sobre o conteúdo básico necessário para elaboração de programas. O compilador como núcleo principal do ambiente é a origem de todo o trabalho e devidamente relatado. A aplicação deste trabalho teve como público alvo os alunos do Curso Técnico de Informática do CEFET/SC. Espera-se com este trabalho fornecer uma contribuição ao aluno proporcionando o aprendizado da lógica de programação e para o professor um instrumento que auxilie o acompanhamento e gerenciamento do processo de desenvolvimento cognitivo do aluno.
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Hussein, Ronak Hassan. „Nature and death in the poetry of al-Malā'ika, al-Shābbī and Shukrī, and certain English Romantic poets : a comparative study“. Thesis, University of St Andrews, 1989. http://hdl.handle.net/10023/7138.
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The first part of this thesis, divided into two chapters, deals with the early background of European Romanticism; the reasons behind its appearance and problems of definition. There follows a discussion on the question of the originality of Arabic Romanticism, with ,a brief review of the roots and main literary groups of this movement in Arabic poetry. Part two examines the influence of English poetry and thought on three Arab Romantic poets: Nāzik Sādiq al-Malā'ika, Abū al-Qāsim al-Shābbī and Abd aI-Rahmān Shukrī. This is discussed parallel with the channels of this influence. The main focus of this research is however, to show the ways in which al-Malā'ika, al-Shābbī and Shukrī perceived and reflected nature and death in their poetry. Their attitudes towards certain phenomena in nature such as the countryside, night, the sea, childhood and moral and social lessons of nature are compared with certain attitudes of Wordsworth, Coleridge, Keats and Shelley. Themes such as life and death, fear of death, fatalism, immortality and death as a welcome experience are also the concern of this thesis, with a comparison of these themes in the poetry of the Arab and English Romantic poets. However, owing to the popularity of Keats and Shelley with the three Arab Romantic poets, this thesis concentrates on their poetry. This research has selected only certain phenomena and themes from nature--and death because of the dominance of these subjects in the poetry of al-Malā'ika, al-Shābbī and Shukrī. The translations of Arabic poetry in this thesis are intended to convey the general sense of the source texts, rather than to give a precise rendering of these texts into English.
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Kaprálová, Aneta. „Finanční analýza účetní jednotky ABC/Financial Analysis of Company ABC“. Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15788.
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This thesis is focused on financial analysis of company ABC that works in rubber industry. First part is aimed at theoretical interpretation of financial analysis, its goals, history, users and sources. Attention is paid to sources of information especially financial statements. Further basic methods are defined, which financial analysis uses. Ratios are described in this thesis above all. At the close there is practical display of financial analysis based on data from financial statements of company ABC and its internal sources.
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Kuhn, Michael F. „Defending divine unity in the Muslim milieu : the Trinitarian and Christological formulations of Abū al-Faraj ‘Abd Allāh Ibn al-Ṭayyib and Iliyyā of Nisibis“. Thesis, Middlesex University, 2017. http://eprints.mdx.ac.uk/21633/.
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This research examines two prominent theologians of the Assyrian Church of the East who responded to Islam’s perennial objections to the Christian Trinity and Christology. The theologians in question are Abū al-Faraj ʽAbd Allāh Ibn al-Ṭayyib (d. 1043/434) and Bishop Iliyyā of Nisibis (d. 1046/437). Both men were characterized by a remarkable literary production marking them out among the intellectual elite of their day as polymaths. The research discusses the two theologians as examples of Christian theological response in the Arab Muslim milieu. Ibn al-Ṭayyib, though recognized as an exegete, has not been noted for his contribution to Muslim-Christian discourse. The thesis identifies his response in his theological treatises. Though he did not engage with a specific dialogue partner nor even mention Islam explicitly, the questions he considered correspond unmistakably to the themes of the Muslim-Christian interface. The research features this implicit defence of divine unity in Ibn al-Ṭayyib’s theological formulations. Iliyyā of Nisibis, on the other hand, enjoyed a productive dialogue with the Shi’īte Vizier (Minister of State) of the Marwanid Dynasty (located in eastern Syria and Western Turkey today). The research highlights the ‘agnostic inquisitiveness’ of Abū al-Qāsim in tandem with the tawḥīd rhetoric of Iliyyā which occasioned one of the most promising examples of Muslim-Christian discourse of the medieval period known as The Sessions. Other works of Iliyyā are also considered. Both theologians dealt with critical questions posed by Muslim intellectuals concerning the Christian definition of divine unity in light of their Trinitarian and Christological formulations. The Christians claim divine unity (tawḥīd) as a correct descriptor of their view as they seek to secure the inclusion of their community in the fold of monotheism. Key questions include the definition of the Trinitarian hypostases and their relation to the divine essence (How can God be one and three?). The nature of the union of divinity and humanity in Christ is equally critical given that Muslims viewed the incarnation as an egregious example of shirk (associating the Creator with the created — polytheism). The two theologians borrowed from and developed the theological constructs of their predecessors as demonstrated by the thesis. Other topics include: the shaping of theological constructs by the Muslim milieu, lexical amendments due to Arabic and Islamic terminology, the duality of the hypostases in Christ proffered by the Church of the East (‘Nestorian’) and social and political implications of Christian adherence to divine unity. The research concludes with a discussion of implications of divine Trinitarian unity in today’s Arab Muslim world.
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Köck, Helmuth. „ABC der Geographiedidaktik“. Universität Potsdam, 2006. http://opus.kobv.de/ubp/volltexte/2009/3140/.
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Dahl, Jonas, und Jesper Porelius. „ABC+SCM=Sant?“ Thesis, Linköping University, Department of Management and Economics, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-5738.
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Background:
Companies of today commonly search to gain competitive advantages throughout different forms of co-operation, one of which is referred to as Supply Chain Management. Although little research has been assigned to the topic of how to manage and control this type of relation, lately a growing number of academics has been arguing that ABC is an appropriate mean of controlling this type of relationships.
Purpose:
The purpose of this thesis is to investigate to what degree the ongoing debate on the use of ABC as a mean of control within SCM correspond to the present theories related to ABC and SCM respectively.
Research method:
The thesis takes it’s starting point within the literature, meaning that the empirical information consists of published articles in the ongoing debate. This information is put in relation to the original theories concerning both topics.
Conclusions:
The results shown in the thesis in some content agrees with the ongoing debate referring to the positive aspects that could result from using ABC as a mean of control within SCM. However the main result of the study is the discovery of a lack of discussion concerning the problems that implementing ABC within SCM might implicate, a fact that we believe contributes to the mainly positive view on using ABC within Supply Chain Management.
Bakgrund
Företag av idag ingår i allt större utsträckning i någon form av samarbete för att på så vis skapa sig konkurrensfördelar på marknaden, en av dessa samarbetsformer går under beteckningen Supply Chain Management. Hur styrningen i denna typ av relation bör se ut är ett relativt outforskat ämne, dock finns det i dagens forskningsdebatt flera forskare som förespråkar ABC-kalkylering som ett lämpligt styrinstrument för denna typ av relationer.
Syfte
Syftet med uppsatsen är att undersöka hur väl den pågående forskningsdebatten gällande användandet av ABC som styrverktyg inom SCM överensstämmer med befintlig teoribildning inom de respektive forskningsområdena.
Genomförande
Studien tar sin utgångspunkt i litteraturen, med detta avses att den empiri som studeras består av publicerade artiklar i den aktuella debatten. Informationen ställs sedan i relation till den existerande teoribildningen inom ABC respektive SCM.
Slutsats
De resultat som framkommer ur studien visar på att den aktuella debatten i vissa avseenden har rätt i de positiva effekter ett ABC-system skulle kunna generera inom SCM. Men vad studien huvudsakligen kommer fram till är att det i forskningsdebatten saknas en ordentlig problematisering av ämnet, vilket enligt oss också förklarar den övervägande positiva syn som föreligger till användandet av ABC inom SCM.
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Berglind, Johan, und Markus Hansson. „Låneförbudet i ABL“. Thesis, Örebro University, Department of Behavioural, Social and Legal Sciences, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-554.
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I den här uppsatsen har vi undersökt och behandlat låneförbudet som återfinns i ABL 12:7 och i kap 21 i nya ABL. Vi har undersökt om lagen uppfyller sina syften samt vilka syften som lagstiftaren har haft. Intressant är att en ny ABL träder i kraft den 1 januari 2006. Vi har utgått från lagstiftningen och sedan följt upp med rättspraxis och doktrin.
Under arbetets gång upptäckte vi luckor i lagstiftningen vilket medför att syftena bakom lagstiftningen inte kom till sin fulla rätt. Luckorna öppnar möjligheter att kringgå låneförbudet med tämligen enkla metoder. Vi har bland annat undersökt kringgående av lagstiftningen med hjälp utav efterföljande finansiering samt ett kringgående med hjälp av andra rättsobjekt.
Med efterföljande finansiering menas att ett bolag köps med bolagets egna pengar, med hjälp av undantaget för koncernlån. Ett kringgående med hjälp utav andra rättsobjekt kan se ut på lite olika sätt. I vårt arbete har vi använt av oss utav en fysisk person samt ett handelsbolag. Ett kringgående av lagstiftningen möjliggörs genom att andra rättsobjekt än aktiebolag ej lyder under aktiebolagslagen i stora drag.
Dessa handlingar rör sig inom ett grått område inom juridiken och gör låneförbudet till ett tämligen trubbigt redskap.
Eftersom låneförbudet tillhör specialstraffrätten möjliggörs kringgående av lagstiftningen då restriktiv lagtolkning måste användas. Faller en handling inte in ordagrant i vad som står i lagtexten är kringgåendet av låneförbudet både i nya och gamla ABL ett faktum.
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Alfaro, Rojas Veronika Vanessa, Iparraguirre Maria Julia Elizabeth Mazzetti, Correa Pamela Pienira Melendez, Vallejo Naihr Brenda Pachas und Chavez Rosa Milagros Saldivar. „Multiservicios ABC Workforce“. Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2021. http://hdl.handle.net/10757/655500.
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Para el desarrollo del presente trabajo se realizó una investigación de mercado identificando que existe la necesidad de contratar servicios técnicos para el hogar que garantice seguridad y calidad, a la vez, existe la oferta de empleo de técnicos de servicios generales, por ello, el modelo de negocio Multiservicios ABC Workforce consiste en comercializar a través de su plataforma web los servicios técnicos para el hogar tales como: electricidad, gasfitería, cerrajería y pintura que serán realizados por técnicos capacitados y calificados en el domicilio del cliente cumpliendo las medidas de seguridad contra COVID-19.
En tal sentido, los servicios están dirigidos al segmento de hogares del NSE A, B y C ubicados en los distritos de la zona Moderna de Lima Metropolitana que son consumidores con estilo de vida sofisticado y moderno que valoran la calidad y practicidad, por ello, como propuesta de valor del servicio técnico para el hogar es entregar trabajos de calidad que generen en el cliente una experiencia de seguridad, garantía y ahorro de tiempo.
Cabe mencionar, los servicios técnicos para el hogar serán distribuidos por el canal directo utilizando como medio de captación de clientes: la plataforma web, Google Ad, redes sociales y alianza con empresas administradoras de condominios y departamentos. Además, es clave que el proceso de entrega del servicio técnico se realice de manera eficiente y oportuna, por ello, primero se realizará una cotización según los requerimientos del cliente en base precios competitivos del mercado.For the development of this project market research was carried out to identify the necessity to hire a technical service for each home that brings security and quality about the services it offers. Also, there are job offers for technicians in general. This business model “Multiservicios ABC Workforce” is to market the technical services for the home across its web platform such as electricity, plumbing, locksmithing and painting that will be to carry out by trained and qualified technicians at customer’s home with precautionary measures against COVID-19. In this regard, the services are directed to home segment of NSE A, B and C whose are in the districts of Lima Metropolitana modern that are consumers with a sophisticated and modern lifestyle who value the quality and practicality services. Therefore, home technical service value proposition, it is to deliver jobs that generates safety, guarantee and time-saving experience for the customer. It is also important to mention that technical services for homes will be distributed through the direct channel of customer acquisition by web platform, Google Ad, social networks and real states and condominium administrators. Furthermore, it is a key that the services delivery process must be made in an efficient and timely manner. For that, quotation will be performed first according to customer requirements based on competitive market prices.
Trabajo de investigación
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Nilsson, Anna. „ABC med KME“. Thesis, Malmö högskola, Lärarutbildningen (LUT), 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-29745.
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Syftet med mitt examensarbete är att göra en ABC-bok, ett läromedel för skriftspråkslärande och bokstavsbearbetning. Bokstavsbearbetningen är en del av skriftspråkslärandet och ska vara en del i elevernas vardag. Genom ABC-boken vill jag åskådliggöra hur man kan integrera olika uttrycksformer i undervisningen. Jag har studerat olika teorier om skriftspråkslärande, bokstavsbearbetning och estetiska läroprocesser. Tillsammans med teorier, samtal med lärare och med bakgrund i Lpo 94 har jag gjort en ABC-bok där jag har författat övningar, fotograferat föremål och gjort layouten. Min förhoppning med boken är att göra skriftspråkslärandet och bokstavsbearbetningen i skolår 1, lärorik på ett roligt och kreativt sätt. Resultatet finner jag tilltalande.
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Maňák, Simon. „Ocenění podniku ABC“. Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199585.
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This diploma thesis is concerned to the valuation of the firm. The result of the valuation process should be the investment value. The thesis is divided into the 4 parts. The first 2 parts are concerning to the analyses of the firm -- financial and strategic. Their aim is to set the financial health and growth potential. In the next part of the thesis are described and predicted the value generators, the main economic characteristics creating the value of the firm. Based on their prediction is determined the financial plan as the base for the valuation. The last part of the thesis consists from the setting of discount rate, which will be on the level of the opportunity costs of the shareholders, and valuation of the firm through the discounted cash flow to the equity model. Additionally will be determined the book value and the value by market comparison.
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Baier, Lukáš. „Image společnosti ABC“. Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-358812.
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This diploma thesis is focused on the analysis of internal and external image of the company ABC. This firm has not wished to be specified. The main goal of this thesis was to analyze image of the company ABC operating on the logistics market in the Czech republic. This goal was fulfilled and according to the results, firm has a positive image from the employee and customer point of view. The reader can find final references in the application part of this thesis. First minor goal was to help reader to identify key points of this topic and extend his knowledge about the image of company. The reader can acquire broader information about mentioned topic in the theoretical part and following sections of this diploma thesis improve her/his ability related to the image of specific company. Second minor goal was to describe internal employee point of view and present it to the employer, company ABC. This goal was accomplished as there is a lot of important information and data included in the replies to the questionnaire. Third minor goal was to characterize Czech logistics market and define competitive companies based on the knowledge of employees and customers of the enterprise ABC. The company is considered as one of the main firms but is not the market leader. It was not possible to analyze customer point of view since the internal NPA file did not contain it or the data was incomplete. The author of this diploma thesis used own questionnaire and internal NPA file received by the company ABC to extract the results. He also used a combination of the literal transcription method and following cluster creating technique to construe the conclusions.
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Sandoval, Francia William Junniors, Ocola Zait Deyanira Quenaya, Chirinos Yenny Paola Montenegro und Simón Nely Basilio. „ABC Service 4“. Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2017. http://hdl.handle.net/10757/621983.
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Creación de empresa que brinda servicios de asesoría laboral de manera personalizada a jóvenes estudiantes de últimos ciclos y/o egresados de universidades privadas para que tengan éxito a la hora de buscar un empleo, el objetivo del servicio es brindar herramientas fundamentales a nuestros clientes para que puedan desenvolverse de manera adecuada en sus entrevistas laborales.
Los jóvenes que optan por la educación universitaria actualmente son el 72% . El sector al que nos dirigimos cuenta con gran cantidad de personas que a pesar de tener estudios universitarios no pueden incorporarse al mercado laboral por falta de preparación adecuada, es por ello que ABC Service 4 encuentra un mercado que puede atender otorgando las herramientas fundamentales para el buen desenvolvimiento en los procesos de selección.
Nuestro servicio contara con el apoyo de las redes sociales Facebook, WhatsApp, Instagram, para difundir información acerca de nuestro servicio de asesoría laboral y a su vez mantener una comunicación activa en caso requieran nuestros clientes absolver algunas dudas.
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Mattos, Cinara de Cássia Brandão de. „Sistema histo-sangüíneo ABO, status Secretor e anticorpos anti-Toxoplasma gondii em gestação da região Noroeste do Estado de São Paulo : um estudo de associação /“. São José do Rio Preto : [s.n.], 2008. http://hdl.handle.net/11449/92481.
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Orientador: Ricardo Luiz Dantas MachadoBanca: Vera Lúcia Pereira-Chioccola
Banca: Agnes Cristina Fett-Conte
Resumo: O Toxoplasma gondii infecta os seres humanos dentre outras vias, pelo trato gastrintestinal, um local onde se dá a expressão do perfil de glicoconjugados ABH sob controle da enzima a-2-L-Fucosiltransferase (FUTII) codificada pelo gene FUT2 (19q13.3). A presença da FUTII define o status secretor positivo, o qual é relacionado aos fenótipos eritrocitários ABO. Diante da importância epidemiológica e clínica da infecção pelo T. gondii, o objetivo desse trabalho foi testar a hipótese de que o perfil de glicoconjugados ABH expresso no trato gastrintestinal está associado à infecção por esse parasito. Foram selecionadas 367 gestantes atendidas no Ambulatório de Gestação de Alto Risco do Hospital de Base da Fundação Faculdade Regional de Medicina de São José do Rio Preto. Duas amostras de sangue, uma sem e outra com anticoagulante foram coletadas. A fenotipagem eritrocitária ABO e a detecção dos anticorpos anti-T. gondii foram realizadas pelo método hemaglutinação. A identificação do status secretor foi feita pelo método PCR-RFLP. As diferenças nas freqüências do status secretor positivo e negativo e dos fenótipos eritrocitários ABO, isoladamente ou em conjunto, não foram estatisticamente significantes na presença e na ausência desses anticorpos (p=0,26). Esses resultados sugerem que o perfil de glicoconjugados ABH expressos no trato gastrintestinal sob controle do gene FUT2 não está associado à presença de anticorpos anti-T. gondii.
Abstract: Toxoplasma gondii infects humans in several manners including by the gastrointestinal tract where the a-2-L-Fucosiltransferase (FUTII) coded by FUT2 (19q13.3) controls the expression of the ABH glycoconjugates profile. Presence of FUTII defines the positive secretor status which is associated to ABO erythrocytic phenotypes. Due to the epidemiological and clinical importance of T. gondii infection, the aim of this work was to test the hypothesis that the ABH glycoconjugate profile expressed in the gastrointestinal tract is associated to infections by this parasite. A total of 367 pregnant women from the High-Risk Pregnancy Clinical of the University Hospital de Base in São José do Rio Preto were enrolled in this study. Two blood samples were drawn with only one mixed with anticoagulant. The ABO erythrocytic phenotyping and detection of anti-T. gondii antibodies were achieved by the hemagglutination method. Identification of the secretor status was by the PCR-RFLP method. Differences in the positive and negative secretor status and ABO erythrocytic phenotypes, either in isolation or in association, were not statistically significant in respect to the presence or absence of these antibodies (p-value =0.26). These results suggest that the ABH glycoconjugate profile expressed in the gastrointestinal tract under control of the FUT2 gene is not associated to anti-T. gondii antibodies.
Mestre
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Gröndahl, Alexander, und Gustav Wernersson. „Projektering av markarbete, parkeringsplatser, cykelställ m.m“. Thesis, Linnéuniversitetet, Institutionen för byggteknik (BY), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-35552.
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Arbetet tar upp lösningsförslag och val av lösning för en unik parkeringsplats på ett företag i Emmaboda. Lösningarna omfattar lokalt omhändertagande av dagvatten, val av beläggningstyper och trafiksäkerhet. Arbetet kommer att användas av Xylem till förfrågningsunderlaget för kommande anläggning av parkeringen.
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Bélair, Caroline. „Ab1-42 and Ab1-40 induce tau phosphorylation in human neurons“. Thesis, McGill University, 1997. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=27279.
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Alzheimer's disease is characterized by (1) senile plaques formed of aggregated amyloid peptides of 40 to 42 amino acids (A$ beta sb{1-40}$ and A$ beta sb{1-42}$) which are derived from the metabolism of the amyloid precursor protein, (2) by neurofibrillary tangles involving a dysfunction of the cytoskeleton due to the hyperphosphorylation of the tau protein, and (3) by amyloid-laden cerebral vessels. The goal of this project is to determine if there is a link between the presence of aggregated amyloid peptides and tau hyperphosphorylation.We incubated the human fetal primary neuron cultures with A$ beta sb{1-40}$ and A$ beta sb{1-42}$ (100nM). The western blots show that serine 202 epitope of tau protein is phosphorylated in a cyclic manner. With the tau phosphorylation assay, we showed that A$ beta sb{1-40}$ and A$ beta sb{1-42}$ activate one or more protein kinase(s) able to phosphorylate tau protein and more specifically the serine 202 epitope.
We conclude that pathological concentrations of aggregated peptides A$ beta sb{1-40}$ and A$ beta sb{1-42}$ activate protein kinases which induce the phosphorylation of tau protein and serine 202 epitope.
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Schwery, Reginaldo Pereira de Souza. „Sistema de custeio ABC da teoria à prática: projeto Lumina /ABC“. reponame:Repositório Institucional do FGV, 1997. http://hdl.handle.net/10438/5641.
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Made available in DSpace on 2010-04-20T20:20:15Z (GMT). No. of bitstreams: 0
Previous issue date: 1997-04-22T00:00:00ZOs principais objetivos desta monografia são promover uma revisão bibliográfica sobre a temática Custos, destacando os principais pontos abordados pelos Autores em consonância com a parte prática a ser exposta; relacionar, dentro da bibliografia consultada, as principais teorias e conceitos expostos sobre o Custeio Baseado em Atividades - ABC, no sentido de procurar elementos comuns entre esta temática e o projeto LUMINAI ABC
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Kumar, Bhalla Ashish. „Environmental Stress Cracking of Interior Polymers of aCar (PC/ABS and ABS)“. Thesis, KTH, Skolan för kemi, bioteknologi och hälsa (CBH), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-241146.
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Today, in the automotive industry, many of the interior parts in the car are made of ABS and PC/ABS polymeric blend. These materials are used in the areas for example: instrument panels, tunnel consoles and door panels. The extensive use of these materials means that it is important to gain in-depth knowledge about the materials,their properties; and also their behaviour when in contact with different chemicals andat different conditions.This study aims to address the potential problem of the polymers used in the interiorof the car - ABS and PC/ABS cracking due to environmental factors. This study proposes to introduce a low-cost test method to compare the polymeric materials and choose the best one for future purposes with the environmental circumstances in mind for materials to have a good service life.During the thesis project, ABS and PC/ABS samples were tested for environmental stress cracking to compare the strained materials against PEG 400 and an assemblyfluid chemical. These tests were conducted at three different temperature levels.Differential Scanning Calorimetry (DSC) was used to verify the polymeric materialsthat the samples were made of. Optical microscope and FTIR were employed to analyzethe samples for crazes / cracks and degradation of material, respectively.This thesis helped in establishing a good starting point for ESC testing of different materials for the organization. The test method was used to test the failure of material sin ESC. It was observed that the chemicals used for the testing were aggressive and accelerated the cracking process in the materials rapidly. Another observation of the tests was that high strain also caused the materials to fail quickly. While comparing the materials, PC/ABS polymer blend was more resistant than ABS materials to cracking when exposed to same strain level during the creep rupture test (test in absence ofchemicals acting as a reference test for ESC).
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Santiago, Cuéllar Julia. „Structural insights into ABA perception and signalling: structure of ABA receptor PYR1“. Doctoral thesis, Universitat Politècnica de València, 2011. http://hdl.handle.net/10251/13260.
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La sequía y la salinidad representan estreses ambientales que afectan de forma crítica el crecimiento de las plantas y limitan enormemente su potencial agrícola. La fitohormona ácido abcísico (ABA) juega un papel fundamental en la coordinación de la respuesta y adaptación de las plantas a este tipo de estreses, así como en la regulación del crecimiento y desarrollo vegetal. Elementos intermediarios de la ruta de señalización ya habían sido caracterizados, pero aún se desconocía el mecanismo de percepción y transducción de señal de la hormona. Este trabajo de tesis ha contribuido a la caracterización de una nueva familia de receptores intracelulares de la hormona ABA, formada por 14 miembros y denominada PYR/PYL (de pyrabactin resistance / PYR1-like) /RCAR (de Regulatory Component of Abscisic acid Receptor), y a su caracterización estructural y bioquímica. Estas proteínas son capaces de unir de forma específica la hormona ABA. La unión de la hormona induce en estos receptores un cambio conformacional, que les permite regular la actividad de los reguladores negativos de la ruta: fosfatasas del grupo A como ABI1, ABI2 o HAB1 ( Leung et al., 1994; Meyer et al.,1994; Saez et al., 2004). Para la caracterización de estos receptores se han llevado a cabo abordajes genéticos, bioquímicos, de calorimetría y estudios estructurales.Santiago Cuéllar, J. (2011). Structural insights into ABA perception and signalling: structure of ABA receptor PYR1 [Tesis doctoral no publicada]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/13260
Palancia
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Musilová, Lenka. „Srovnání pojetí CSR koncepce ve skupině ABB Group a společnosti ABB ČR“. Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-136337.
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This thesis deals with CSR conceptions of ABB Group and ABB ČR, compraing both conceptions. Its aim is to prove these two hypotheses: "ABB ČR applies glocal attitude to CSR" and "In ABB ČR, creating CSV is not an element of its CSR conception, whereas within ABB Group, CSV is already being implemented." In order to prove these hypotheses, this thesis presents the theory of CSR and CSV to its reader. As for the CSV, this thesis offers a relatively broad theoretical framework, supplemented by up to date critique of the conception and my personal evaluation of the relation of CSR with CSV. In the practical part of the thesis, particular instruments of both (ABB Group and ABB ČR) CSR conceptions are analysed with the aim to prove both aforementioned hypotheses. After a comparison of both instruments, the first hypothesis is confirmed. In order to verify the second hypothesis the method of synthesis is employed to establish a strcture of CSV and to enable a final comparison, which, however, disproves the second hypothesis.
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Lenain, Cyrille. „Application de la mécanochimie à la préparation d'alliages hydrurables nanocristallins AB5, Mg-Ni, AB2 (M) et de composites M-C, M-Cu : étude de leurs propriétés électrochimiques“. Amiens, 1999. http://www.theses.fr/1999AMIE0117.
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L'objet de ce travail a consisté à utiliser le potentiel de la mécanochimie afin de préparer en une seule étape des alliages métalliques pulvérulents hydrurables, ou encore d'optimiser les propriétés électrochimiques d'alliages présentant de faibles capacités massiques de stockage et une corrosion importante en milieu alcalin. Cette double approche a tout d'abord permis la préparation d'alliages AB5 avec des capacités électrochimiques massiques de 274mAh/g après recuit. Du point de vue fondamental, la faible capacité observée pour les alliages AB5 brut de broyage (120 mAh/g) a été attribuée à l'oxydation de la surface des grains et le traitement par broyage de la surface de l'alliage AB5 polysubstitué avec du graphite a permis de réduire les oxydes de surface et de protéger cette dernière de l'oxydation lors du broyage. L'augmentation de la pression d'équilibre d'hydruration des alliages AB5 est une autre conséquence de la modification des propriétés structurales et surfaciques des matériaux broyés. Ce phénomène a été utilisé avec succès afin de déstabiliser les hydrures des alliages du système Mg-Ni et de rendre leur pression d'équilibre compatible avec l'application électrochimique. Un alliage amorphe (MgNi) présentant une capacité massique de 500 mAh/g a été obtenu. La mauvaise tenue au cyclage de ces matériaux, due à la formation de Mg(OH)2, nous a conduit à la préparation d'alliages ternaires Mg-Ni-T (T=Al, Ti, V, Y, Zr, Cr, Mn, Fe, Co) dont la formule Mg0,9NiY0,1 s'est montrée très intéressante. Enfin, le recouvrement de la surface des alliages MgNi et ZrNi1. 14Mn0. 49Cr0. 18V0. 1 a été entrepris par broyage avec du C et du Cu. Une meilleure tenue au cyclage de l'alliage MgNi a été obtenue et des améliorations importantes de l'activation et de la capacité maximale de l'alliage AB2 ont été constatéesThe aim of this work was to use the potential of mechanochemistry as a one step process to prepare hydride-forming compounds, and furthermore to enhance the electrochemical capacities of alloys having low weight capacities and presenting a strong corrosion in an alkaline media. These approaches first permit to synthesize AB5 alloys having electrochemical weight capacities of about 274 mAh/g after annealing. Fundamentally, the lower capacity observed in the case of AB5 alloys after grinding (120 mAh/g) was attributed to the surface oxidation during grinding. The modification of the particle surfaces by grinding the alloys with graphite powder allows to reduce the oxide coatings and to protect these surfaces for further oxidation during the synthesis process. The increase of the equilibrium hydriding pressure of the AB5 alloys is an other result of the structure and surface modifications induced by the ball milling. This phenomenon was successfully used to destabilize the hydrides of the Mg-Ni system and permit their electrochemical charge and discharge. The MgNi amorphous phase having a first discharge capacity of 500 mAh/g was obtained. The high capacity fading upon cycling is due to the formation of Mg(OH)2 platelets on the alloy surface. We also studied the effect of substituting this amorphous phase with Al, Ti, V, Y, Zr, Cr, Mn, Fe and Co as a way to modified the resistance against corrosion. Very interesting results were obtained with the Mg0. 9NiY0. 1 composition. Finally, the coating of MgNi and ZrNi1. 14Mn0. 49Cr0. 18V0. 1 alloys with graphite or copper powders was studied. The better results show an enhance of the capacity fading for the MgNi amorphous phase ground with graphite and conceming the AB2 alloy we observed both an increase in the activation behavior and the maximum weight capacity
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Münch, Matthias. „Die Abziehbarkeit von Finanzierungskosten im Einkommen- und Körperschaftsteuerrecht : insbesondere [section] 3c Abs. 1 und Abs. 2 EStG, [section] 8b Abs. 3 und Abs. 5 KStG sowie [section] 8a KStG /“. Hamburg : Kovač, 2006. http://www.verlagdrkovac.de/3-8300-2597-1.htm.
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Sjökvist, Peter. „Tillfällesverser på ABM-institutioner“. Thesis, Uppsala University, Department of ALM, 2001. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-101558.
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Mou, Lei. „Monitor Inlining in ABS“. Thesis, Uppsala universitet, Institutionen för informationsteknologi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-150821.
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Monitor inlining is a program rewriting technique to enforce security policy to an untrusted program. The program is modified so that the code for monitoring and policy enforcement is inserted into appropriate points. The embedded code will monitor the action of the program and alter its behavior in case of policy violation (security), otherwise interfere with it as little as possible (conservativity and transparency). For sequential and multi threaded Java-like programs, inlining algorithms have been proposed, but for languages with different concurrency model, the problem remains to be solved. This master thesis is done in the context of the HATS (Highly Adaptable and Trustworthy Software) project. A framework for ConSpec policy enforcement for the Abstract Behavioral Specification (ABS) language is devised. ABS language is the central contribution of the HATS project, its concurrency model is based on Concurrent Object Groups, Asynchronous Method Calls and Futures. In the framework, an adapted version of ConSpec is used and implemented. The inliner is implemented in Java and is applied to the HATS case study trading system, and its correctness properties are discussed.
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Singh, Daniel. „From ABC to PhD“. Diss., Ludwig-Maximilians-Universität München, 2013. http://nbn-resolving.de/urn:nbn:de:bvb:19-163039.
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