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Aubrège, Marie-Laurence. "L'articulation entre les dispositions fiscales internationales et le droit fiscal interne : la position du juge français." Saint-Etienne, 1999. http://www.theses.fr/1999STETT051.
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La constitution de la Ve République française pose clairement, en son article 55, le principe de primauté du droit international. Bien que réticent dans un premier temps à admettre ce principe pour toute confrontation entre normes de droit interne et international, quelles que soient leurs dates respectives d'entrée en vigueur, le juge français - administratif comme judiciaire - affirme aujourd'hui cette suprématie, dans toutes les branches du droit. Le droit international fiscal, malgré une grande complexité, liée tant à la multiplication des dispositions internationales applicables qu'a son implication sur les politiques économiques nationales, ne fait pas exception à la règle. Pourtant, si le juge, au risque de s'opposer parfois aux autorités administratives, législatives et exécutives, reconnait la primauté du droit international fiscal, il dispose également de diverses techniques jurisprudentielles lui permettant d'assurer un recours au droit national; qu'il s'agisse de faire application de la contingence, la subsidiarité ou du principe très controversé de non aggravation. Il est cependant difficile de considérer qu'il y a antinomie entre ces deux positions, dans la mesure où le "refus" du juge français de faire prévaloir les stipulations conventionnelles internationales s'apparente en général, à une interprétation conforme à l'esprit du droit international, parfois qualifiée d'effet négatif des conventionsThe constitution of the French fifth republic clearly lays down the primacy of international law. First the judge has been reserved in admitting this principle, considering the latest "coming into force date" was the only criterion of law primacy. But nowdays, all trench jurisdictions affirm this primacy, whichever the branch of law may be concerned. The international fiscal law - although it is a very complicated subject because of the number of rules that may be applied and because it is directly linked to economic policies - is not an exception to this rule. However, if the judge, sometimes even in contradiction to the position of the administration, the executive or the legislature, acknowledges primacy of international law, he also uses jurisdictional principles that allow him to have recourse to internal law. It might be because primacy is linked to essential conditions, bound by subsidiarity or because international rules cannot result in an increase in taxation. There is no contradiction between those two positions, because what makes the judge refuse to give priority to international treaties is the way those rules may be interpreted, so that this refusal produces the desired effect
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梁嘉豪. "澳門經濟發展定位與財政政策研究 =A study on economic development position and fiscal policy of Macau." Thesis, University of Macau, 2018. http://umaclib3.umac.mo/record=b3953548.
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Fauvelle-Aymar, Christine. "Analyse positive de la politique fiscale." Paris 1, 1996. http://www.theses.fr/1996PA010005.
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Cette thèse développe une approche positive de la politique de prélèvement qui intègre l'ensemble des déterminants économiques et politiques de la fiscalité. Ce travail à la fois théorique et empirique s'intéresse conjointement à l'ensemble des pays développés et en développement. La première partie traite de la logique du comportement gouvernemental et la seconde analyse les politiques publiques. Le chapitre 1, consacré à l'étude d'un gouvernement dont l'objectif est la maximisation des recettes fiscales, aborde les phénomènes économiques ou financiers liés à la fiscalité ainsi que le problème de la contrainte administrative. Le chapitre présente les principaux modèles positifs de la fiscalité (ou l'objectif du gouvernement est d'assurer sa survie politique s'intéresse à l'influence de la contrainte politique sur les choix fiscaux du gouvernement (conséquences redistributives fiscalité, problème de la contrepartie des prélèvements). Dans le chapitre 3, on s'attache à développer un modèle de gouvernement qui permet d'intégrer simultanément les déterminants économiques et politiques de la fiscalité et qui soit valable dans tout type d'économie et de régime politique. L'objectif de ce gouvernement est de maximiser, sous contraint politique, son surplus discrétionnaire, c'est-à-dire l'ensemble des moyens financiers qu'il peut dépenser en toute autonomie politique. Le chapitre 4 s'intéresse aux politiques de répression fiscale et politique ainsi qu'à la politique de persuasion qui vi modifier l'opinion des contribuables à l'égard de la politique de prélèvement (recherche d'illusion budgétaire). Le chapitre est consacré aux actions redistributives du gouvernement visant à accroitre son soutien politique (politique électorale partisane) et à l'étude de l'influence des groupes de pression. Le chapitre 6 propose une analyse empirique en coupe instantanée portant sur 67 pays en développement. Ce test vise à cerner l'influence de la capacité politique des gouvernements (mesurée par le degré d'instabilité politique, la fréquence mouvements d'opposition) sur leur capacité fiscale (niveau et structure des prélèvements)This thesis propounds a positive analysis of tax policy which embodies political and economic determinants of taxation. Both theoretical and empirical, this work concerns the whole developed and developing coutries. The first part deals wit governmental behaviour and the second part with the study of public policies. Chapter 1, which analysis the behaviour of a government whose objective is to maximise tax revenue, examines the economic and financial aspects of taxation and the problem of administrative constraint. Chapter 2 describes the main positive models of tax policy (where governemental objective is to ensure his political survival) and studies the effect political constraint on governmental tax choices (i. E. The redistributive consequences of taxation, the problem of tax counterpart). In chapter 3, we propose a model of governement which accounts for both economic and political determinant of taxation and which is aplicable to any economic system and any political regime. In this model, the objective of the governement, constraints by his political environment, is to maximise his discretionary surplus, which corresponds to th of financial means that can be used in complete political autonomy. Chapter 4 deals with fiscal and political repression policies as well as with persuasion policy which aims at modifying way taxpayers view the levying policy (by creating fiscal illusion). Chapter 5 analysis redistributive actions governeme takes in order to increase his political support (electoral and partisan policy). It also includes study of interest gro influence. The final chapter (chapter 6) proposes a cross section analysis concerning 67 developing coutries. This empirical study scrutinizes the effect of the political capacity of a government (measured by the degree of political instability, the f of opposition movements) on its fiscal capacity (tax level and structure)
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Veronese, Giulio Paolo <1977>. "Carbon nanotubes and nanoporous alumina in the development of a high resolution position detector." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2007. http://amsdottorato.unibo.it/354/.
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Macedo, Diego Ximenes. "Fisher information and Shannon entropy of oscillators with position dependent mass." Universidade Federal do CearÃ, 2017. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=18902.
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Conselho Nacional de Desenvolvimento CientÃfico e TecnolÃgicoIn this work we study from both classical and quantum point of view the position dependent mass harmonic oscillator (PDMHO). Classically, we use the Legendre transformation to find the Hamiltonian of the system. Next, we define two functions, and , to simplify the hamiltonian of the PDMHO. By using the Poisson algebra we find the expressions for the position and moment. At last, by using a canonical transformation we relate the equations of the PDMHO to those of the simple harmonic oscillator (SHO). Quantically, we write the Hamiltonian of the PDMHO in terms of the operators and . Next, we consider that these operators satisfy the same algebra that those of the SHO. By assuming that both the classical and quantum PDMHO have the same form, we are able to find a simple form for the PDMHO Hamiltonian. Finally, by transforming the SchrÃdinger equation (SE) of the PDMHO into that of the SHO, we can write the wave function of the PDMHO in terms of that of the SHO. We will study two time-dependent systems, namely and , we observe that as , they tend to a simple harmonic oscillator. For each system we find the position and momentum (classical study), as well as the wave-function (quantum study). For both systems we analyze the the position e momentum uncertainty, the product uncertainty, the fisher information and Shannon entropy, for the ground state, as a function of the parameter .
Neste trabalho estudamos clÃssica e quanticamente o oscilador harmÃnico com massa dependente da posiÃÃo (OHMDP). Na parte clÃssica, utilizamos a transformaÃÃo de Legendre para encontrar a hamiltoniana do sistema. A seguir definimos duas funÃÃes e para escrevermos a hamiltoniana do OHMDP de uma forma mais simples. Utilizando a Ãlgebra de Poisson encontramos as expressÃes para a posiÃÃo e o momento. Por fim, atravÃs de uma transformaÃÃo canÃnica veremos como relacionar as equaÃÃes do OHMDP com aquelas do oscilador harmÃnico simples (OHS). Na parte quÃntica, escrevemos a hamiltoniana do OHMDP em termos de operadores e . Em seguida, vamos supor que estes operadores satisfaÃam a mesma relaÃÃo de comutaÃÃo que os operadores abaixamento e levantamento do OHS. Analisando que condiÃÃo deve ser satisfeita para que os osciladores OHMDP clÃssico e quÃntico tenham o mesmo potencial, encontramos uma forma simplificada da hamiltoniana do OHMDP. Em seguida, transformamos a equaÃÃo de SchrÃdinger (ES) para o OHMDP na ES para o OHS. Assim, obtemos a funÃÃo de onda do OHMDP em termos da funÃÃo de onda do OHS. Estudaremos dois sistemas com massa dependente da posiÃÃo, a saber: e , vemos que quando , recaÃmos no OHS. Para cada sistema encontraremos a posiÃÃo e o momento (estudo clÃssico), bem como a funÃÃo de onda (estudo quÃntico). Para os dois sistemas analisaremos tambÃm o comportamento da incerteza na posiÃÃo, incerteza no momento, produto de incerteza, informaÃÃo de Fisher e entropia de Shannon, para o estado fundamental, em funÃÃo do parÃmetro de deformaÃÃo .
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Gavaldão, Junior Jayr Viégas. "Imposto sobre a renda e resultados positivos de controladas e coligadas no exterior." Pontifícia Universidade Católica de São Paulo, 2008. https://tede2.pucsp.br/handle/handle/8100.
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Previous issue date: 2008-05-27This paper aims at analyzing the effectiveness of the current normative system which determines the inclusion of amounts related to profits gained abroad by controlled or colligated corporations in the calculation basis of the Brazilian income tax. For this purpose, it is created an interpretative proposal which considers the Law to be a text, and enforces the role of the reader/interpreter as a participant in making sense within the communicational process. The proposal is preceded by the Law genesis approach, as a cultural object and resulting in the need of preserving the social life. At this point, it is given special attention to the understanding of the Law as a language for guiding behaviors, which essence lies in must-be, acting on prevailing values. Assuming this role, the prescriptive language promotes conscious stimulations on its receivers, as says Jhering. After the delimitation of the methodological premises, there is the contact with the Positive Law text, and such stage starts with analyzing the constitutional taxation system, going to the incidence structural rule and to the income tax regime, within the constitutional and National Taxation Code texts. Within the latter, the concept availability is approached, explaining its uselessly for the definition of income tax, which is constitutionally resolved. It is also observed, in such legal text, for treating the profits earned abroad. Later, it is visited the international experience in which is the transparency rule model. Then, the Brazilian normative treatment is analyzed, provided the positive results of foreign controlled or colligated, since the opening adoption period of the universality criteria, for corporation. Finally, the text present in the Art. 74 of the Provisory Measure 2.158/2001, disconsidering the subject to which the reader is conducted by the textual instructions. It results in the discovery of the hidden speech with a different meaning, from which it is build the invalid tax rule, distant from the system
Visa o presente trabalho aferir a validade do regime normativo vigente que determina a inclusão, na base de cálculo do imposto sobre a renda, de valores correspondentes a lucros auferidos no exterior por controladas ou coligadas de pessoas jurídicas domiciliadas no país. Formula-se, com esse objetivo, uma proposta interpretativa que assume o direito como texto e realça o papel do leitor/intérprete como participante da construção do sentido, no processo comunicacional. Precede o aperfeiçoamento da proposta a abordagem da gênese do direito, tomado como objeto cultural, resultado da necessidade premente do homem de preservar a vida social. Nesse ponto, tem especial importância a compreensão do direito como linguagem voltada à regulação de condutas, cuja essência está no dever-ser, impregnado dos valores prevalecentes. Assumindo essa feição, a linguagem prescritiva promove estímulos na consciência de seus destinatários, que se move em virtude da finalidade, como explica Jhering. Delimitadas as premissas metodológicas, passa-se ao contato com o texto do Direito Positivo, estágio que se inicia com o exame do sistema constitucional tributário, passando à estrutura da regra-matriz de incidência e ao regime do imposto sobre a renda, no texto constitucional e no texto do Código Tributário Nacional. Neste último, aborda-se o conceito disponibilidade , esclarecendo-se sua inutilidade para a definição do conceito de renda, que tem assento constitucional. Atenta-se também, naquele diploma, para o tratamento dos rendimentos auferidos no exterior. Visita-se, na seqüência, a experiência internacional, onde se construiu o modelo de norma de transparência. Procede-se, então, à análise do tratamento normativo dado aos resultados positivos de controladas ou coligadas no exterior, desde o período inaugural da adoção do critério da universalidade, para as pessoas jurídicas. Finalmente, procura-se penetrar no texto do art. 74 da MP 2.158/2001, desprezando-se o referente a que é induzido o leitor pelas instruções textuais. O resultado é a descoberta do discurso oculto, com outro sentido, do qual se constrói norma jurídica inválida, distante do sistema
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Zucman, Gabriel. "Trois essais sur la répartition mondiale des fortunes." Paris, EHESS, 2013. http://www.theses.fr/2013EHES0071.
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Cette thèse présente trois essais sur la répartition mondiale des fortunes. Le premier chapitre, « La richesse manquante des nations: l'Europe et les Etats-Unis sont-ils débiteurs ou créditeurs nets? » chercher à mesurer les fortunes détenues par les hauts patrimoines dans les paradis fiscaux, en utilisant des données suisses uniques et en exploitant des anomalies systématiques dans les positions internationales des pays. Le résultat principal est qu'environ 8 % de la richesse financière nette des ménages est détenue offshore, et qu'au moins les trois-quarts de ce total ne sont pas enregistrés. La prise en compte de la richesse offshore non enregistrée transforme le second plus grand débiteur net de la planète, la zone euro, en un créditeur net, et améliore significativement la position net du plus grand débiteur, mondial, les Etats-Unis. Le second chapitre, « La fin du secret bancaire? Une évaluation de la lutte du G20 contre les paradis fiscaux», co-écrit avec Niels Johannesen; cherche à analyser l'efficacité des actions récentes pour contrer la fraude fiscale. Au lendemain de la crise financière, les pays du G20 ont forcé les paradis fiscaux à signer des traités d'échange d'informations bancaires à la demande. En utilisant une base de données très riche de la Banque des règlements internationaux, le chapitre montre que la signature des traités n'a pas provoqué de rapatriement de fonds massifs, mais a simplement conduit à une relocalisation des fortunes au sein des paradis fiscaux, au profit des moins coopératifs. Le dernier chapitre, « Le capital est de retour: les ratios capital/revenu dans les pays riches, 1700-2010 », co-écrit avec Thomas Piketty, chercher à documenter et à expliquer l'évolution de long terme des ratios agrégés patrimoine / revenuThis PhD dissertation gathers three essays on the world distribution of wealth. The first chapter, "The Missing Wealth of Nations: Are Europe and the U. S. Net Debtors or net Creditors?" attempts to measure the wealth held by rich individuals in offshore tax havens, using unique Swiss statistics and systematic anomalies in the international investment data of countries. The main finding is that about 8\% of the world's financial wealth of households is he Id offshore, of which at least three-quarters go unrecorded in the official data. Accounting for this missing wealth can turn the world's second largest net debtor, the Eurozone, into a net creditor, and significantly improves the net position of the world's largest net debtor, the U. S. The second chapter, "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown", written with Niels Johannesen, investigates whether recent policy initiatives aimed at curbing tax evasion has been effective. In the aftermath of the financial crisis, G20 countries compelled tax havens to sign bilateral tax treaties providing for the exchange of bank information upon request. Based on a rich dataset from the Bank for International Settlements, the chapter shows that the signature of treaties has not provoked any substantial repatriation of wealth onshore but so far has led to a relocation of offshore fortunes to the benefit of the least compliant tax havens. The last chapter, "Capital is Back: Wealth-Income Ratios in Rich Countries, 1700-2010", written with Thomas Piketty, attempts to document and explain the long run evolution of aggregate wealth to income ratios
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Chaves, Ellen Cristina. "Obrigações tributárias acessórias: aspectos positivos e negativos de sua instituição." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/5401.
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Previous issue date: 2010-10-26The objective of this thesis is to study Brazilian s accessory tax obligations system focusing on its nature, history and formal structure, its positive and negative aspects, while analyzing some specific accessory obligations and related court decisions. The author chose to review this subject mainly due to its current nature and growing importance in Brazilian´s revenue collection system for instance the introduction of taxation by electronic means that improved gross collection figures and enabled superior scrutiny while increasing the burden for taxpayers. The research included books and journal articles on the matter from well-known authors, data collected from the website of the Brazilian Internal Revenue Service, Federal Supreme Court and the Superior Court of Justice as well as a study from PriceWaterhouseCoopers and World Bank Group written in 2010. The result of the thesis illustrates both the theoretical and practical approaches on the subject, in order to analize the positive and negative aspects of the institution of accessory tax obligations
O objetivo deste trabalho é estudar as obrigações tributárias acessórias, sobretudo a natureza, fonte e a estrutura formal do instituto; seus aspectos positivos, negativos e consequentes limites de imposição; bem como analisar algumas obrigações tributárias acessórias em espécie e decisões judiciais sobre o assunto. A escolha do estudo justifica-se em razão da atualidade e importância do tema, pois crescente a imposição de deveres instrumentais no cenário brasileiro, principalmente por meios eletrônicos, o que por um lado facilita a atividade arrecadatória e fiscalizatória da Administração Tributária, mas por outro implica cada vez maiores exigências e ônus para os administrados. A pesquisa do tema baseou-se principalmente em obras doutrinárias e artigos de periódicos; também houve coleta de dados no sítio eletrônico da Receita Federal do Brasil, do Supremo Tribunal Federal e do Superior Tribunal de Justiça, bem como estudos da PriceWaterhouseCoopers e do Banco Mundial em 2010. O resultado do trabalho revela a abordagem tanto de aspectos teóricos quanto práticos sobre o assunto, a fim de analisar os aspectos positivos e negativos da instituição das obrigações tributárias acessórias
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Guerra, Giorgia. "Taratura di un calibratore di attività per radionuclidi emettitori di positroni a brevissimo tempo di dimezzamento." Bachelor's thesis, Alma Mater Studiorum - Università di Bologna, 2014. http://amslaurea.unibo.it/6666/.
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I calibratori di attività sono strumenti fondamentali in medicina nucleare, utilizzati da ogni struttura al fine di quantificare l’attività di radiofarmaco da somministrare al paziente. L'accurata taratura di questi strumenti richiederebbe la disponibilità di sorgenti di riferimento certificate per ciascun radionuclide di interesse; tuttavia vi è una importante serie di casi in cui questo metodo non è praticabile a causa delle caratteristiche del radionuclide, come ad esempio il brevissimo tempo di dimezzamento. Lo scopo di questo studio è stato determinare il fattore di taratura per un radioisotopo PET a brevissimo tempo di dimezzamento, il 11C, per il quale non sono commercialmente reperibili delle sorgenti certificate, eseguendo un’accurata misura dell’efficienza di rivelazione di un moderno rivelatore per spettrometria allo specifico valore di energia di 511 keV dei fotoni di annichilazione. Lo strumento utilizzato è un nuovo rivelatore a CZT (tellururo di cadmio-zinco), il Kromek GR1, un rivelatore compatto che opera a temperatura ambiente, caratterizzato da una interessante risoluzione energetica e da una efficienza di rivelazione contenuta, quest’ultima adeguata per l’analisi di campioni che hanno un’attività relativamente elevata, come di frequente accade nei siti di produzione dei nuclidi radioattivi. Le misure sperimentali sono state eseguite cercando di ottimizzare ogni passaggio al fine di minimizzare le incertezze, in modo da ottenere una stima accurata del fattore di taratura, secondo una modalità tracciabile ad uno standard accreditato NIST e riproducibile per qualunque altro radioisotopo PET. Potranno quindi essere constatati i fattori di taratura noti di altri radionuclidi e successivamente stimati i fattori per radioisotopi sperimentali anche mediante diversi modelli di calibratori.
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Thofehrn, Claudia. "Efeitos da aplicação da EPAP sobre a tolerância ao esforço em indivíduos portadores de insuficiência cardíaca." Universidade do Estado de Santa Catarina, 2012. http://tede.udesc.br/handle/handle/250.
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Previous issue date: 2012-03-02Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
Patients with heart failure (HF) are often limited by dyspnea and fatigue, often aggravated by pulmonary congestion present in this syndrome. Efficacy of Positive Expiratory Pressure Airway (EPAP) has been tested in diverse populations, as in the postoperative period of CABG surgery, stable chronic obstructive pulmonary disease and obstructive sleep apnea, providing effects such as variation in intraocular pressure alveolar, increased functional residual capacity, redistribution of extravascular fluid and decreased intrapulmonary shunt. In an attempt to reduce dyspnea and respiratory work in patients with HF using the EPAP is a therapeutic alternative in view of its beneficial effects and considering the changes in lung function are related to pulmonary edema. The aim of this study was to evaluate the effects of the use of EPAP on exercise tolerance in patients with HF, functional class II and III (NYHA). For the sample, we selected 28 patients with LVEF <40%, which conducted three tests of 6-minute walk (6MWT): learning with and without use of EPAP use of it. To generate a positive expiratory pressure, adapted to the mask expiratory resistor by a spring loaded set to offer a pressure of 8 cmH2O. The comparison between the data obtained was performed by paired t test or Wilcoxon test, depending on the normality of the data. As a result, it was found that the use of EPAP increased without significant minute volume and the perception of effort was increased after 6MWT that the associated use of positive pressure. With regard to oxygen saturation, the use of EPAP in 6MWT increased significantly the same, despite the finding baseline saturations were within normal parameters before testing. It was concluded that the use of EPAP did not increase exercise tolerance in patients with HF in the 6MWT, but there is a need for additional studies to test different levels of the same long-term training and / or analyze patients with degrees of clinic more pronounced.
Pacientes portadores de Insuficiência Cardíaca (IC) frequentemente são limitados pela dispnéia e fadiga, muitas vezes agravadas pela congestão pulmonar presentes nesta síndrome. A eficácia da Pressão Positiva Expiratória nas Vias Aéreas (EPAP) já foi testada em diversas populações, como em pós-operatório de cirurgia de revascularização miocárdica, doença pulmonar obstrutiva crônica estável e apneia obstrutiva do sono, proporcionando efeitos como a variação na pressão intra-alveolar, aumento da capacidade residual funcional, redistribuição do líquido extravascular e diminuição do shunt intrapulmonar. Na tentativa de reduzir a dispnéia e o trabalho ventilatório em portadores de IC o uso da EPAP é uma alternativa terapêutica, tendo em vista seus efeitos benéficos e considerando que as alterações na função pulmonar estão relacionadas à edema pulmonar. O objetivo desta pesquisa foi avaliar os efeitos da utilização da EPAP sobre a tolerância ao esforço em indivíduos portadores de IC, classe funcional II e III (NYHA). Para a amostra, foram selecionados 28 pacientes com FEVE < 40%, os quais realizaram três testes de caminhada de 6 minutos (TC6 ): aprendizado, com uso da EPAP e sem uso da mesma. Para gerar a pressão positiva expiratória, adaptou-se à uma máscara um resistor expiratório por carga de mola ajustado para oferecer uma pressão de 8 cmH2O. A comparação entre os dados obtidos foi realizada por meio de teste t pareado ou teste de Wilcoxon, conforme a normalidade dos dados. Como resultado, verificou-se que o uso da EPAP aumentou sem significância o volume minuto, porém a percepção de esforço foi maior após o TC6 que associou o uso da pressão positiva. Com relação à saturação de oxigênio, o uso da EPAP no TC6 elevou a mesma significativamente, apesar das saturações basais encontrarem-se dentro de parâmetros normais antes da realização do teste. Concluiu-se que o uso da EPAP não promoveu aumento na tolerância ao esforço em indivíduos portadores de IC no TC6 , porém, há a necessidade de estudos adicionais que testem níveis diferentes da mesma no treinamento a longo prazo e/ou analisem pacientes com graus de descompensação clínica mais acentuada.
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Kim, Hye Jin. "Natureza e regime jurídicos da prescrição do art. 40, §4º, Lei 6.830/1980." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/6734.
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Previous issue date: 2015-03-09This work aims to investigate the legal nature as well as the legal regime of intervening limitation provided by article 40, paragraph 4, Tax Execution Law, distinguishing it from the limitation of the article 174, National Internal Tax Code. Before studying limitation itself, we delimit the requirements, highlight the importance of language to understand and to create the reality, including the legal reality, harmonize several legal system studies, conceptualize rule of law and explain the correspondent classifications. We found that there is no general theory of limitation and this figure comes from a legal and positive concept, which means, it depends on a statutory provision to verify its nature. Given this conclusion, we separate the primary rule of limitation (substantive rule) from the secondary rule of limitation (procedure rule). We defend that article 40, paragraph 4, Tax Execution Law, is constitutional, extracting from it, choosing from the many interpretations possible, the one that is compatible with the Constitution. In this context, in order to differentiate these figures, we delimited the legal regime of the substantive rule of limitation, provided for article 174, National Internal Tax Code, with the tax constitutional principles, the requirement of declaratory statute to provide about it, as well as its application before, during and after the tax execution. We also outlined the legal regime of the procedure rule of limitation, provided for article 40, paragraph 4, Tax Execution Law, with the procedural constitutional principles and tax execution principles, the requirement of ordinary law, the adoption of the reception theory, the intertemporal issues, and the applicability of this provision by analogy to other situations
O presente trabalho cinge-se à investigação da natureza jurídica, assim como do regime jurídico da prescrição intercorrente prevista no art. 40, §4º, LEF, tendo em vista a sua confusão com a prescrição do art. 174, CTN. Após a delimitação dos pressupostos, o destacamento da importância da linguagem na compreensão e na constituição da realidade, inclusive a jurídica, a compatibilização dos estudos do sistema jurídico, bem como a conceituação da norma jurídica e as classificações pertinentes, aprofundamos o estudo da prescrição. Verificamos que não há uma teoria geral da prescrição, advindo esta figura de um conceito jurídico-positivo, ou seja, depende de uma previsão legal para verificar a sua conformação. Diante desta conclusão, separamos a norma primária de prescrição (de direito material) da norma secundária de prescrição (de direito processual), pois há previsão legal neste sentido: art. 174, CTN, e art. 40, §4º, LEF. Defendemos a constitucionalidade do art. 40, §4º, LEF, tendo em vista o princípio da interpretação em conforme a Constituição. Neste contexto, com o fim de diferenciar estas figuras, delimitamos o regime jurídico da norma primária de prescrição, prevista no art. 174, CTN, com os princípios constitucionais tributários, a exigência de lei complementar para dispor sobre ela, bem como a sua aplicação antes, durante e depois da execução fiscal. Também delineamos o regime jurídico da norma secundária de prescrição, prevista no art. 40, §4º, LEF, com os princípios constitucionais processuais e de execução, a exigência de lei ordinária, a aplicação da teoria da recepção, as questões intertemporais, bem como a possibilidade de aplicação deste dispositivo por analogia
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Lessa, Helena Thofehrn. "Prática com feedback autocontrolado melhora os afetos positivos em idosos." Universidade Federal de Pelotas, 2014. http://repositorio.ufpel.edu.br:8080/handle/prefix/3143.
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Sem bolsa
Estudos têm demonstrado que a prática com feedback autocontrolado traz vantagens tanto motoras quanto psicológicas em adultos jovens e crianças, quando comparada à prática controlada. Entretanto, os efeitos dessa variável na população idosa são ainda inconsistentes. O objetivo do presente estudo foi examinar os efeitos do feedback autocontrolado nos níveis de afeto positivo e negativo e na aprendizagem motora de uma habilidade com demanda espacial em idosos. Os participantes, divididos em dois grupos pareados (self e yoked), realizaram 30 tentativas de prática de uma tarefa de posicionamento linear e preencheram o Positive and Negative Affect Schedule (PANAS). Após 48 horas, realizaram testes de retenção e transferência. Os resultados demonstraram que a prática autocontrolada influencia positivamente a afetividade dos idosos, proporcionando maior sensação de bem-estar e menor intensidade de afetos negativos. Outras diferenças relacionadas à aprendizagem motora não foram encontradas. Tais achados indicam que a prática autocontrolada pode beneficiar o processo de aprendizagem motora em idosos, refletindo em melhor bem-estar e podendo resultar em maior engajamento e persistência em contextos futuros de prática.
Studies have demonstrated that self-controlled practice brings both motor and psychological advantages in young adults and children, when compared to the controlled practice. However, this effect in the elderly is still inconsistent. The aim of present study was to examine the effects of self-controlled feedback requency on the levels of positive and negative affect and motor learning of a skill with spatial demand in the elderly. The participants were divided into two paired groups (selfcontrol and yoked), performed 30 trials of practice and filled the Positive and Negative Affect Schedule (PANAS). Forty-eight hours after practice they performed retention and transfer tests. The results demonstrated that self-controlled practice positively influences the affectivity of elderly, providing greater sense of well-being and lower intensity of negative affect. Other differences were not found. These findings indicate that self-controlled practice can benefit the process of motor learning in elderly, reflecting improvement in well-being and may result in greater engagement and persistence in future contexts of practice.
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Fuster, García Elíes. "Biomedical signal analysis in automatic classification problems." Doctoral thesis, Editorial Universitat Politècnica de València, 2012. http://hdl.handle.net/10251/17176.
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A lo largo de la última década hemos asistido a un desarrollo sin precedentes de las tecnologías de la salud. Los avances en la informatización, la creación de redes, las técnicas de imagen, la robótica, las micro/nano tecnologías, y la genómica, han contribuido a aumentar significativamente la cantidad y diversidad de información al alcance del personal clínico para el diagnóstico, pronóstico, tratamiento y seguimiento de los pacientes. Este aumento en la cantidad y diversidad de datos clínicos requiere del continuo desarrollo de técnicas y metodologías capaces de integrar estos datos, procesarlos, y dar soporte en su interpretación de una forma robusta y eficiente.
En este contexto, esta Tesis se focaliza en el análisis y procesado de señales biomédicas y su uso en problemas de clasificación automática. Es decir, se focaliza en: el diseño e integración de algoritmos para el procesado automático de señales biomédicas, el desarrollo de nuevos métodos de extracción de características para señales, la evaluación de compatibilidad entre señales biomédicas, y el diseño de modelos de clasificación para problemas clínicos específicos. En la mayoría de casos contenidos en esta Tesis, estos problemas se sitúan en el ámbito de los sistemas de apoyo a la decisión clínica, es decir, de sistemas computacionales que proporcionan conocimiento experto para la decisión en el diagnóstico, pronóstico y tratamiento de los pacientes.
Una de las principales contribuciones de esta tesis consiste en la evaluación de la compatibilidad entre espectros de resonancia magnética (ERM) obtenidos mediante dos tecnologías de escáneres de resonancia magnética coexistentes en la actualidad (escáneres de 1.5T y de 3T). Esta compatibilidad se evalúa en el contexto de clasificación automática de tumores cerebrales. Los resultados obtenidos en este trabajo sugieren que los clasificadores existentes basados en datos de ERM de 1.5T pueden ser aplicables a casos obtenidos con la nueva tecnologFuster García, E. (2012). Biomedical signal analysis in automatic classification problems [Tesis doctoral]. Editorial Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/17176
Palancia
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Ramos, Isabela Almeida. "Efeitos positivos do uso de brincadeiras ativas para aprendizagem de conte??dos escolares e a cogni????o de crian??as." Universidade Cat??lica de Bras??lia, 2017. https://bdtd.ucb.br:8443/jspui/handle/tede/2313.
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Learning difficulties and disturbs, socioeconomic conditions, could justify the high rate of brazilian educational system failure. Therefore, interdisciplinary Physical Education can ameliorate children learning. The purpose of this study was to verify the effects of an interdisciplinary physical education program on academic achievement and selective attention in children. 60 boys and girls from 4th grade of public elementary brazilian school, underwent a Education by Movement group (EduMove) (n=39, 9.7??yr; 31.6 ?? 6.2 kg; 1.4 ?? 0.1 m; 17.9 ?? 7.2 %G) with math, written and reading classes through physical education activities during a school journey (172.8??16.31bpm) (60min each class, twice a week), and a control group (Con) (n=21, 9.9??0.8yr; 30.0 ?? 5.1 kg; 1.4 ?? 0.1 m; 17.1 ?? 8.6 %G) which participated at traditional classes (92.4??8.9bpm). Thereafter children undertook anthropometric (weight, height, body fat), physical activity level, academic achievement, selective attention test (Stroop Go/NoGo), before and after three months. ANOVA revealed tricipital skinfold reduction for EduMove in comparison with CON at post test (11.8 ?? 5.6 vs 12.7 ?? 5.3; p=0.008), it was observed higher physical activity level for EduMovi vs CON (?? 23.3 vs 2.9 METs; p=0.09). Children showed better results at reading capacity for EduMovi vs CON (65.2 ?? 4.9 vs 64.7 ?? 3.0; p=0.038). Regarding selective attention EduMovi was faster and committed less mistakes in comparison with pre test (236.1 ?? 39.9 vs 327.9 ?? 45.88 ms/%, ?? -90ms e - 2% de erros p=0.09). A short term interdisciplinary physical education program can improve reading capacity, and selective attention in children. These results may suggest that activity breaks during a school journey could contributing to learning.
Dificuldades, problemas de aprendizagem, condi????es socioecon??micas, s??o fatores que justificam o alto ??ndice de repet??ncia escolar no sistema educacional brasileiro. Nesse sentido, a Educa????o F??sica interdisciplinar pode otimizar a aprendizagem da crian??a. O estudo teve por objetivo verificar os efeitos de um programa de educa????o f??sica interdisciplinar sobre o desempenho escolar e aten????o seletiva de crian??as. 60 meninos e meninas com desempenho escolar inferior, estudantes do 4?? ano do ensino fundamental foram divididos em grupo educa????o pelo movimento (EduMovi) (n=39, 9,7 ?? 1,0 anos; 31,6 ?? 6,2 kg; 1,4 ?? 0,1 m; 17,9 ?? 7,2 %G), que participou de aulas ativas com os conte??dos de portugu??s e durante o turno escolar (duas vezes por semana por tr??s meses) (172,8 ?? 16,31 bpm); e grupo controle (CON, n=21, 9,9??0,8 anos; 30,0 ?? 5,1 kg; 1,4 ?? 0,1 m; 17,1 ?? 8,6 %G) que permaneceu assistindo aulas tradicionais de portugu??s e matem??tica durante o mesmo per??odo (92,4 ?? 8,9 bpm). A ANOVA revelou redu????o na dobra cut??nea tricipital para EduMovi em compara????o com grupo CON no p??s teste (11,8 ?? 5,6 vs 12,7 ?? 5,3; p=0,008), houve ainda um aumento no NAF para EduMovi vs CON por??m n??o foi significativo (?? 23,3 vs 2,9 METs; p=0,09). Na capacidade de leitura foi observado um melhor escore para EduMovi no p??s teste comparado com CON (65,2 ?? 4,9 vs 64,7 3,0; p=0,038). Na etapa incongruente do teste de Stroop que avalia a aten????o seletiva, o grupo EduMovi foi mais r??pido e errou menos em compara????o com o pr?? teste, mas o resultado n??o foi significativo (236,1 ?? 39,9 vs 327,9 ?? 45,88 ms/%, ?? -90ms e -2% de erros p=0,09). Um programa de curto prazo de educa????o f??sica interdisciplinar pode melhorar a capacidade de leitura e aten????o seletiva de crian??as.
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Rodrigues, Tiago Mendes. "Estudos da emissão, aceleração, focalização e detecção de um feixe de íons positivos emitidos por uma mistura de Li2CO3, SiO2 e Al2O3." Universidade Federal de Juiz de Fora (UFJF), 2012. https://repositorio.ufjf.br/jspui/handle/ufjf/4898.
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CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
A construção de um acelerador de baixa energia no Departamento de Física da Universidade Federal de Juiz de Fora tem como objetivo estabelecer neste departamento uma linha de pesquisa experimental em Colisões Atômicas e Física de Superfície, ampliando o espectro de investigação teórico e experimental pois possibilitará a implantação de técnicas de análise de superfície por impacto de íons e estudo de colisões íon/átomo/molécula através da espectroscopia de massa. Uma máquina como esta é composta basicamente de uma fonte de íons, um estágio de aceleração e outro estágio de focalização do feixe. Durante esses estágios, os íons são submetidos a diferentes potenciais, que os acelera em direção à câmara de detecção, passando por um conjunto de lentes eletrostáticas para focalizar o feixe, otimizando o número de íons que são detectados. Estes íons detectados serão posteriormente utilizados em estudos de seções de choque e análise de superfícies.
The construction of a low energy particle accelerator at the Physics Department of Federal University of Juiz de Fora has the aim of establishing at this department an experimental research line on atomic collisions and surface physics, increasing the theoretical and experimental investigation spectrum because it will enable the implantation of techniques in analysis of surface by impact of ions and the ion/atom/molecule study through mass spectroscopy. A machine like this one is basically composed by an ion source, an acceleration stage and another stage of beam focusing. During these stages, the ions are subjected to different potentials, that accelerates them towards the detection chamber, through a set of electrostatic lenses to focus the beam, optimizing the number of ions that are detected. These detected ions will be later used in studies of cross-sections and surface analysis studies.
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Nozela, Carina de Freitas Vellosa. "Do positivo ao negativo : utilizando ferramentas computacionais e experimentação para a simulação de (meta)materiais refrativos." Universidade Federal de São Carlos, 2016. https://repositorio.ufscar.br/handle/ufscar/8743.
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
This work aims at the development of physical phenomena simulations associated to mathematical modeling and experimentation. The choice of geometrical optics is due, among other reasons, to the need for raising the students’ awareness concerning this important Physics theme. Concepts related to the refraction of light were studied, from basic notions to more complex applications like the negative refraction index in metamaterials. A survey was conducted, both in literature and among students, to diagnose existing misconceptions regarding transmission, reflection and refraction of light. In view of the survey results, we analyzed some educational software available for free use (Simulations PhET - Interactive Simulations, Easy Java Simulations, Geogebra, Algodoo, Modellus and their versions and Scratch) to determine which one would be most suitable to the objectives of this work. Modellus-X was chosen because it features construction tools with various representations of the same situation, exploring or building, at the same time, equations, tables, graphics and animations, whether for exploratory or expressive modeling. The set of simulations, experiments and mathematical models presented in this paper is meant to encourage the learner to investigate diverse possibilities within Physics learning, and provide him with an enhanced teaching/learning process.
O presente trabalho teve como objetivo o desenvolvimento de simulações de fenômenos físicos com modelagem matemática e experimentação. O tema escolhido foi óptica geométrica para, entre outras razões, tentar se reverter o pouco interesse dos alunos pelo assunto. Mais especificamente foram estudados conceitos relacionados à refração da luz, desde ideias iniciais até aplicações mais recentes relacionadas ao índice de refração negativo em metamateriais. Foi realizado um levantamento, tanto na literatura como entre os alunos, de concepções alternativas sobre óptica geométrica, como transmissão, reflexão e refração da luz. Com esse diagnóstico, analisou-se alguns softwares, plataformas e simuladores educacionais de uso livre (Simulações do PhET – Interactive Simulations, Easy Java Simulations, Geogebra, Algodoo, Modellus e suas versões e o Scracth), a fim de encontrar qual deles teria o melhor desempenho inseridos nos objetivos do trabalho. Foi escolhido o software Modellus-X, por apresentar a possibilidade de construção de ferramentas com várias representações de uma mesma situação, explorando ou construindo, ao mesmo tempo, equações, tabelas, gráfico e animações, tanto para modelagens exploratórias como expressivas. Por fim, a partir do produto educacional apresentado neste trabalho, que representa um conjunto de simulações, experimentos e modelagem matemática, pretendeu-se estimular o aprendiz ao ensino de Física, e tentar lhe proporcionar uma melhoria no processo ensino/aprendizagem.
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Desfour, Mary-Hélène. "Contribution à la réflexion sur la notion de sanction pénale dans le droit positif contemporain français." Thesis, Aix-Marseille, 2012. http://www.theses.fr/2012AIXM1103.
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La conception traditionnelle de la notion de sanction pénale est fondée sur un critère fonctionnel que l'on peut synthétiser en deux axiomes : seule la sanction pénale est punitive et toutes les sanctions pénales sont punitives. Cette conception conduit à l'assimilation de la notion de sanction pénale à celle de peine. L'hypothèse de cette réflexion est d'envisager si l'on peut se départir de cette conception en vérifiant si le critère matériel sur lequel elle repose est toujours pertinent. La première partie de la thèse tend à démontrer que le critère fonctionnel traditionnel est remis en cause dès lors que sa confrontation aux données du droit positif contemporain révèle un dualisme de conception de la fonction punitive. En effet, le droit commun interne et le droit des droits de l'homme n'admettent pas une conception unitaire de cette fonction ce qui conduira à un éclatement du jus puniendi qui rend obsolète le critère traditionnel. La seconde partie met en exergue l'admission d'un critère moderne unitaire de la notion de sanction pénale. En effet, le renouvellement du type de sanction à la marge de cette notion, allié à l'établissement d'un critère commun d'exclusion de ces sanctions de la sanction pénale, permettent d'établir que le droit positif contemporain (c'est-à-dire celui ayant pleinement assimilé le dualisme normatif qui prévaut désormais en droit pénal) admet désormais un critère moderne : la nature spécifique de l'intérêt bénéficiaire de la sanction pénale. Le renouvellement du critère permet alors in fine de poser une nouvelle définition de la sanction pénale et de proposer une justification à ses évolutions contemporainesThe traditional conception of the notion of criminal penalty is based on a functional criterion that can be synthesized in two axioms: only the criminal penalty is punitive and all criminal penalties are punitive. This conception leads to the assimilation of the notion of criminal sanction penalty to that of punishment. The hypothesis of this analysis is to consider whether one can abandon this conception by checking whether the material criterion on which it relies is still relevant. The first part of the thesis tends to demonstrate that the traditional functional criteria is challenged when confronted with contemporary positive law data. It reveals a dualism of conception of the punitive function. Indeed, the internal common law and the law of human rights do not admit a unitary conception of this function which will lead to a split of jus puniendi which obsoletes the traditional criterion. The second part highlights the acceptance of a modern unitary criterion of the criminal penalty notion. Indeed, the renewal of the type of penalty at the edges of this concept, combined with the establishment of a common exclusion criterion of these penalties from the criminal penalty enable to establish that contemporary positive law (that is to say that having fully assimilated the normative dualism that now prevails in criminal law) now admits a modern criterion: the specific nature of the beneficial interest of the criminal penalty. The renewal of the criterion in fine therefore allows to consider a new definition of the criminal sanction and provides a justification for its contemporary developments
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Oliveira, Raphael Taligliatt de. "Implantação de uma linha de colisões atômicas e estudos de emissão, focalização e detecção de íons positivos provenientes da mistura de Li2CO3, SiO2 e Al2O3." Universidade Federal de Juiz de Fora (UFJF), 2011. https://repositorio.ufjf.br/jspui/handle/ufjf/7369.
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CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
Com o objetivo de estabelecer uma linha de pesquisa experimental em Colisões Atômicas (estudo de colisões íon/átomo, molécula) e Física de Superfície (implantação de técnicas de análise de superfície através do impacto de íons) no Departamento de Física da Universidade Federal de Juiz de Fora, está sendo construído um acelerador linear eletrostático de baixa energia. Esta máquina é composta basicamente por uma fonte termoiônica de íons positivos de Li, um estágio de extração e um estágio de aceleração dos mesmos. Neste trabalho, apresentaremos as características da fonte termoiônica, a montagem do circuito elétrico que permite a execução dos estágios de emissão e extração, a montagem dos sistemas de vácuo e detecção e as medições concernentes à emissão da fonte termoiônica, focalização do feixe extraído e detecção da corrente iônica com o objetivo de encontrar a configuração que otimiza o funcionamento deste aparato.
In order to establish an experimental research line on Atomic Collisions (study of ion/atom, molecule scattering) and Surface Physics (implantation of techniques of surface analysis by impact of ions) at the Physics Department of the Federal University of Juiz de Fora, we are building an electrostatic linear accelerator of low energy. This apparatus is basically composed by a thermionic ion source of Li positive ions, an extraction stage and an acceleration stage of them. In this work, we will present the thermionic source characteristics, the electric circuit set up which allows the performance of emission, extraction and acceleration stages, the vacuum and detection systems set up and the measurements concerning thermionic source emission, extracted beam focalization and ion current detection, in order to find the configuration which optimizes the functionality of this apparatus.
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Granja, Paiva Stevenson. "Compensação de créditos tributários e o processo judicial tributário: análise da compensação como norma geral em matéria de legislação tributária e forma de extinção das relações jurídicas do Fisco e do sujeito passivo." Universidade Federal de Pernambuco, 2006. https://repositorio.ufpe.br/handle/123456789/4514.
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Previous issue date: 2006A compensação de créditos tributários é tema de abundante discussão no direito tributário tendo sido objeto de diversos artigos doutrinários e da jurisprudência, contudo os posicionamentos a respeito deste instituto jurídico são variados não tendo, até hoje, sido feita uma abordagem sistemática do assunto, bem como existem poucas obras que tenham se dedicado a um estudo cientifico do tema. A abordagem ao tema procurou conduzir uma reflexão crítica do conceito jurídico positivo da compensação de créditos tributários. O presente trabalho pretende demonstrar que as modalidades, de compensação de crédito tributário, estabelecidas em lei da União, Estados, DF e Municípios devem ter fundamento de validade no art. 170 do Código Tributário Nacional e se submeterem aos limites e requisitos desta norma, e devem ser analisadas, não só como uma forma de extinção do crédito tributário, mais como uma forma de extinção das relações jurídicas tributárias do Fisco com o sujeito passivo tributário
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Al-bsherawy, Ammar. "La réception du contrat de crédit-bail par le droit positif irakien. Étude à partir des droits français et américain." Thesis, Lyon 3, 2014. http://www.theses.fr/2013LYO30077.
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La réception du contrat de crédit-bail par le droit positif irakien n’a pas besoin d’une acculturation qui prendrait la forme de la soumission ou de l’assimilation aux règles juridiques ayant été élaborées dans un environnement juridique différent. Afin d’être accueilli par le droit positif irakien, le contrat de crédit-bail doit passer par la réception des modèles français, américain, islamique dans le système juridique irakien pour y former un droit mixte d’application spéciale. Pour fournir une explication bien satisfaisante pour la réception d’un modèle du contrat de crédit-bail dans l’ordre juridique irakien, il est indispensable de chercher des propositions plus spécifiques s’agissant la sélection des normes juridiques ; l’ajustement entre les normes empruntées et le système juridique dans lequel ils doivent être reçus ; et les relations entre les deux cultures juridiques. Le législateur irakien ne peut se limiter à une simple copie, car il doit veiller à établir des lois qui sont le reflet de la mentalité et de la culture juridique irakienne. Il est donc indispensable d’explorer plus à fond les forces qui motivent la réception du contrat de crédit-bail par le droit positif irakien : la recherche d’un système juridique, culture juridique, et culture fiscale adéquate. Cette analyse ouvre des perspectives nouvelles et soulève toute une série de questions, étudiées à la lumière des droits français, américain et irakien. Les points soulevés par la première partie de notre thèse montrent bien les stratégies, les démarches et les principaux obstacles de la transplantation indirecte des normes juridiques ayant été élaborées dans un environnement non islamique. C’est donc à l’analyse de la réception indirecte des normes juridiques applicables au contrat de crédit-bail que la première partie de la thèse est consacrée. À côté de la réception indirecte des normes juridiques applicables du contrat de crédit-bail, une transplantation directe des normes comptables et fiscales est indispensable pour la réception du contrat de crédit-bail par le droit positif irakien. L’enjeu de la réception d’un point de vue comptable et fiscal sera dès lors multiple : d’une part, un rapprochement entre le droit comptable, fiscal français et le droit fiscal, comptable irakien est souhaitable et recherché. D’autre part, un rapprochement entre le droit comptable, fiscal américain, ayant été inspiré par les normes comptables et fiscales internationales, et le droit fiscal, comptable irakien est faisable. C’est la compatibilité et l’harmonisation qui sont recherchées. C’est donc à l’analyse de la réception directe des normes comptables et fiscales applicables au contrat de crédit-bail que la deuxième partie de la thèse est consacréeThe receipt of the contract of finance lease in Iraqi positive law does not need an acculturation which would take the shape of submission or the assimilation to the legal rules having been elaborate in a different legal environment. To be integrated into Iraqi substantive law, the contract of finance lease must pass through the transplantation of French, American and Islamic models in the Iraqi legal system to form mixed law of special enforcement. To provide a satisfactory explanation for the adoption of a model of the contract of finance lease in the Iraqi legal system, it is essential to go beyond the often articulated approaches to legal changes. Seeking more specific proposals regarding the selection of legal innovation sources; the fit between the rules borrowed and the system in which they must be received, and the relationships between sectors of the two legal systems. The Iraqi legislator can not be limited a simple copy, because it must be sure to establish laws that are a reflection of the mentality and the Iraqi legal culture. It is therefore essential to further explore the forces that motivate the receipt of finance lease and defines its scope: the search for a legal system, legal culture, tax culture that is perceived as authentic or adequate. This analysis opens up new perspectives and raises a series of questions examined in the light of French, American and Iraqi rights. The points raised by the first part of this thesis show of strategies, approaches and the main obstacles of indirect legal transplantation of rules that have been developed in a non-Islamic environment. So the analysis of indirect receipt legal standards applicable to the contract of finance lease that the first part of the thesis is devoted. Next to the indirect receipt legal rules applicable of the contract of finance lease, a direct transplantation of accounting and tax standards is essential to receipt of contract finance lease the Iraqi positive law. The issue of receipt of an accounting and tax perspective will therefore be multiplied: One hand, reconciliation between the French accounting law, French tax law and, Iraqi accounting law, Iraqi tax law is desirable and sought after. In addition, reconciliation between the U. S. accounting law, U.S. tax law, having been inspired by the international accounting, and tax standards and Iraqi accounting law, Iraqi tax law is feasible. It is then compatibility and harmonization are sought. So the analysis of the direct receipt of accounting and tax rules applicable to the contract of finance lease that the second part of the thesis is devoted
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Martins, Mauro Sebastião. "História das partículas: de elétrons aos quarks." Pontifícia Universidade Católica de São Paulo, 2008. https://tede2.pucsp.br/handle/handle/13384.
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Previous issue date: 2008-05-13This Work, a thesis in history of subatomic particles, is an historic and epistemological development study of the theoretical and experimental subatomic particles and antiparticles from the early Dirac s quantum theory of the electron, published in a year of 1928, until the publications of the theories of the quarks in a decade of the sixths, the Gell Mann theory of quarks include. That research studies was made in primaries and secondary bibliographies, didactic manuals, articles of scientific journals and scientific magazines, history and philosophy of science books and history of particles books. This studies show that in the delimitated period of study, the paradigmatic theories and experiments appear in the period call of common science, in suite the scientific period is the crisis, so, have a concurrency theories and experimental models period, finally appear a paradigmatic theory and experimental model, like the Khun historical analyses. The paradigmatic particles theories and experimental models, appear a manner of broke up whit of old scientific know, like understood of Bachelard analysis. In the daily period the candidate of paradigmatic theory of particles is the supercordas theory. However, ours studies are conclusive that it have a periodic cycle, into theirs, appear the paradigmatic theoretical and experimental models and had surpassed in the suite period by others paradigmatic theoretical and experimental models, and other periodic cycle occur when of paradigmatic theories and experimental models appear, and so on
Este trabalho, uma tese em história das partículas subatômicas, é um estudo da evolução histórica e epistemológica das teorias e experimentos em partículas e antipartículas, desde o advento da teoria quântica do elétron de Dirac, no ano de 1928, até as publicações das teorias sobre os quarks da década de sessenta, incluindo, nestas, a teoria dos quarks de Gell Mann. Os estudos foram embasados nos levantamentos de bibliografias primárias e secundárias: manuais didáticos, artigos de revistas e jornais científicos, obras em história e filosofia da ciência e em história das partículas. Ele demonstra que o período delimitado para o estudo revela que as teorias e experimentos paradigmáticos surgem após um período de ciência normal, seguido de crise e concorrência entre as teorias e modelos experimentais, como compreendido pela análise histórica de Thomas Khun. As teorias e experimentos paradigmáticos, em partículas, surgem de rupturas com o velho conhecimento estabelecido, como entendido pela análise epistemológica de Bachelard, do desenvolvimento do conhecimento científico. No período atual a candidata à teoria paradigmática em partículas, segundo a manifestação da comunidade científica dos pesquisadores em física de partículas, é a teoria das supercordas. Entretanto, os estudos são conclusivos, quanto à existência de ciclos periódicos, nos quais, as teorias e modelos paradigmáticos aparecem e são superados por outras teorias e modelos paradigmáticos emergentes
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Souza, Adriana Nascimento de. "Desenvolvimento de uma cápsula selada de 22Na para produção de feixe de pósitrons." Universidade Federal de Juiz de Fora (UFJF), 2015. https://repositorio.ufjf.br/jspui/handle/ufjf/4906.
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CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
Este trabalho teve como objetivo a produção de uma cápsula selada de ²²Na, funcionando como fonte emissora de pósitrons, para a nova linha de pesquisa do Laboratório de Espectroscopia Atômica e Molecular (LEAM) da UFJF, que visa a aplicação de feixes de pósitrons lentos, ao invés de elétrons nos aparelhos disponíveis no LEAM, no estudo de átomos ou moléculas. O trabalho englobou várias etapas, tais como a escolha da fonte emissora de pósitrons, o armazenamento do radionuclídeo, o projeto da cápsula selada, sua construção, o desenvolvimento de um sistema de carregamento da cápsula, sua selagem, considerando todos os aspectos inerentes à proteção radiológica. A fonte emissora de pósitron escolhida foi o elemento radioativo 22Na, radioisótopo de meia vida longa (2,6 anos) e meia vida biológica (11 dias) razoavelmente baixa. Sua aplicação não é imediata e requer seu acondicionamento adequado e seguro em uma cápsula perfeitamente selada, sendo posteriormente, necessário moderar a energia dos pósitrons rápidos emitidos espontaneamente pela fonte. Esta é a primeira cápsula de 22Na selada produzida no Brasil, colocando-nos no seleto grupo de pesquisadores que dominam esta tecnologia.
This work aimed to produce a sealed capsule of ²²Na, consisting of a source of positrons for the new line of research of Atomic and Molecular Spectroscopy Laboratory (LEAM) - UFJF, to use optionally slow positron beams, rather than electrons, in the apparatus available in this laboratory to study atoms and molecules. The work encompassed several steps, such as the choice of the emission source of positrons, radionuclide storage, the sealed capsule design, its construction, the development of a charging system of the capsule, sealing, considering all aspects of inherent in radiological protection. The positron source chosen was the radioactive element ²²Na, long half-life radioisotope (2.6 years) and reasonably low biological half-life (11 days). Its application is not immediate and requires its proper and safe packaging in a perfectly sealed capsule, being subsequently necessary to moderate the energy of fast positrons spontaneously emitted by the source. This is the first ²²Na sealed capsule produced in Brazil, placing us in the select group of researchers who have mastered this technology.
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Fournier, Alice. "L'harmonisation européenne des impôts directs." Thesis, Bordeaux, 2019. http://www.theses.fr/2019BORD0285.
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Alors que les impôts directs ne relèvent pas expressément des compétences de l’Union européenne, l’article 115 du Traité sur le Fonctionnement de l’Union Européenne prévoit le rapprochement – ou l’harmonisation, car ces deux termes sont synonymes – des législations qui ont une incidence directe sur l’établissement ou le fonctionnement du marché intérieur. Dès les années 1960, d’ambitieuses initiatives ont été proposées en matière d’impôts directs mais seules quelques directives, présentées comme participant de l’harmonisation des impôts directs, ont finalement été adoptées. Faute pour les Etats membres de s’entendre pour réaliser une véritable harmonisation de leurs législations fiscales, la doctrine soutient que c’est la jurisprudence qui s’est livrée à une harmonisation des législations nationales, tant sur le fondement du droit des libertés de circulation que sur celui du droit des aides d’Etat.Afin de mesurer la portée exacte de l’harmonisation en matière de fiscalité directe, il s’est agi de définir la notion d’harmonisation, en la distinguant de la méthode de l’uniformisation et de celle de la coordination, pour vérifier si ces différentes initiatives ont conduit à une harmonisation des législations nationales relatives aux impôts directs. L’analyse des différentes directives adoptées en matière d’impôts directs, qu’il s’agisse de directives visant à stimuler le marché intérieur, à l’instar de la directive « mère-filiales », ou à le protéger, comme la directive « ATAD », laisse apparaitre qu’elles ne relèvent pas en réalité de la méthode de l’harmonisation mais principalement de la méthode de la coordination et accessoirement de celle de l’uniformisation. De la même façon, il ressort de l’analyse de la jurisprudence relative aux libertés de circulation et aux aides d’Etat que celle-ci, tant par son objet que par les effets qu’elle produit sur les législations nationales, ne contribue pas à leur harmonisation, laquelle ne peut ainsi pas être réalisée par la voie de la jurisprudence.Dès lors, inadapté à la matière des impôts directs, le recours à la méthode de l’harmonisation doit être abandonné au profit des méthodes d’uniformisation et de coordinationWhilst direct taxes do not expressly fall within the competence of the European Union, article 115 of the Treaty on the Functioning of the European Union provides for the approximation – or harmonization, these two terms being synonymous – of the laws that directly affect the establishment or functioning of the internal market. As early as the 1960s, ambitious direct tax initiatives were proposed but only a few directives, commonly referred to as harmonizing direct tax laws, were eventually adopted. As the Member States failed to agree on proper harmonization of their tax laws, legal literature asserts that case law has actually harmonized the national laws of the Member States, on the basis of freedoms of movement and State aid law.In order to measure the exact scope of harmonization in the field of direct taxation, the notion of harmonization was defined, and distinguished from standardization and coordination, in order to verify whether these different initiatives ever led to any form of harmonization of national laws on direct taxation. The analysis of the different directives adopted in the field of direct taxes, be it initiatives to stimulate the internal market, such as the “Parent-Subsidiary” directive, or to protect it, such as the “ATAD” directive, revealed that they do not implement the method of harmonization, but rather mostly the method of coordination, and secondarily that of standardization. Similarly, it appears from the analysis of the case law on freedoms of movement and State aid that both its purpose and its effects on national laws do not contribute to their harmonization, as harmonization cannot be achieved through case law.Therefore, as the method of harmonization is unsuited to the field of direct taxes, its implementation must be abandoned in favour of that of standardization and coordination
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Paixão, Everton Luiz Martins da. "Estudo da parede de domínio transversal na presença de impurezas magnéticas sob efeito de corrente elétrica polarizada em spin via simulação micromagnética." Universidade Federal de Juiz de Fora (UFJF), 2018. https://repositorio.ufjf.br/jspui/handle/ufjf/7209.
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CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
Entender e controlar o movimento de parede de domínio em nanofios é extremamente im-portante para o desenvolvimento de novas tecnologias para a aplicação em dispositivos de ar-mazenamento de dados. É conhecido que defeitos como entalhes ("notches") em nanofios são úteis para fixar paredes de domínio. No entanto, a intensidade de potencial de aprisionamento gerado com esse tipo de defeito é muito forte, e para desprender a parede de domínio é ne-cessário aplicar uma densidade de corrente muito elevada. Entretanto, pode-se criar armadilhas para paredes de domínios variando localmente propriedades magnéticas do nanofio, tais como: tais como constante de troca, magnetização de saturação, constante de anisotropia, parâmetro de amortecimento de Gilbert. Definimos essas regiões como impurezas magnéticas por ter propriedades magnéticas diferentes do nanofio. Neste trabalho, realizamos simulações micro-magnéticas para investigar a dinâmica de uma parede de domínio transversal (PDT) aprisionada em um defeito magnético usando pulsos de corrente elétrica polarizada em spin. Afim de criar armadilhas de aprisionamento para a PDT, consideramos um modelo de impureza magnética variando localmente a constante de troca. Ao ajustar o potencial de interação entre impure-zas magnéticas e uma PDT, verificamos que pulsos de corrente de baixa intensidade e de curta duração são capazes de desprender a PDT. Por fim, demonstramos que é possível controlar a posição de uma PDT aplicando pulsos de corrente sequenciais em uma nanofita contendo uma distribuição linear de impurezas magnéticas igualmente espaçadas.
Understand and control the domain wall movement in nanowires is extremely important for the development of new technologies for an application in data storage devices. It is known that defect as notches in nanowires are useful to pinning domain walls. Nevertheless, the pinning potential intensity generated by this type of defect is strong, and for depinning the domain wall it is necessary to apply a high current density. However, it is possible to create traps for domains walls by locally varying magnetic properties of the nanowire, such as: the exchange constant, saturation magnetization, anisotropy constant, Gilbert damping parameters. We define those regions as magnetic impurities once their magnetic properties differ from the nanowire proper-ties. In this study, we realized micromagnetic simulations in order to investigate the dynamics of a transverse domain wall (TDW) trapped in a magnetic defect using electric current pulses of spin-polarized. In order to create traps to TDW pinning, we have modeled the magnetic impurities by varying the exchange constant locally. When we adjusted the interaction poten-tial between the magnetic impurities and the nanowire we showed that low intensity and short duration current pulses are capable of depinning the TDW. At last, we demonstrated that it is possible to control the TDW position applying sequential current pulses in a nanowire planar containing a linear distribution of magnetic impurities equally distributed.
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Huang, Kuei-Ying, and 黃桂英. "The Empirical Investigation of Fiscal Position of Kaohsiung County." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/74341607404128642588.
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Chen, Jia-Hsin, and 陳佳欣. "An Analysis of Fiscal Position and Socio-economic Relevance of Local Government in Taiwan." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/54237233220542782531.
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碩士國立臺北大學
財政學系
102
Recently, the imbalance between local governments’ revenue and expenditure was due to the revenues growing speed was slower than the expenditures increasing speed. Lacking of flexibility in the usage of government fund led to the fiscal condition worse off as well. In order to encourage the masses participate in local governments’ fiscal supervision, to make people pay more attention to fiscal problems of local governments, we attempted to create a suitable fiscal condition assessment indicators for local governments in Taiwan. Besides, we also tried to figure out some relevant factors which might affect the local governments’ fiscal condition. With a great intention, we hoped to build a widely view on the local governments’ fiscal status to have a comprehensive understanding in this issue. Accordingly, in this paper, we combined the concept of fiscal indicators in International City/County Management Association (ICMA) in U.S. and the characteristics of local governments’ in Taiwan, including financial position, financial condition and economic condition, to build up the “Fiscal Sound Index”. Fiscal Sound Index is composed of four solvency, including cash solvency, budgetary solvency, long-run solvency and service-level solvency. The assessment results showed that Chiayi County and Taitung County were best in cash solvency and long-run solvency while Taipei City and Taichung City were excelled both in budgetary solvency and service-level solvency. The top three best in overall performance were Taipei City, Taichung City and Hsinchu City; in contrast, Pingtung County, Changhua County and Nantou County were the worst of all. However, the fiscal condition of Taoyuan County and Taitung County were significantly improved, while Miaoli County was gradually deteriorated. After the political system reformed in 2011, New Taipei City's financial situation improved but Taipei City and Taichung City were getting slightly worse, and Kaohsiung City and Tainan City were remain the same. Therefore, it inferred that the impact of the political system reformed was still not clear. An empirical analysis was used to explore some socio-economic variables influence fiscal sound index for 23 countries (20 countries in 2011 and 2012 period) over 2002 to 2012 period in Taiwan. We summed the relevant factors which might affect the local governments’ fiscal condition into three dimensions, including population structure, employment structure and infrastructure. Our findings suggest that local governments are significantly benefited from the ratio of compulsory education students of population structure, the ratio of commerce and service sector’s employment structure and the variable of energy sold of infrastructure, while dependences ratio, industry sector’s ratio and unemployment rate have a significantly negative effect on local governments’ fiscal condition. In addition, the empirical results also found that the region effect was significant; it means that characteristics of countries were obviously and there were huge differences between countries in Taiwan. In short, we recommended that local governments can improve their financial situation through the following ways: First, increasing the labor force; Second, promoting employment; Third, improving public construction.
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Lin, Chuan-Ping, and 林娟萍. "The Investigation of Fiscal Position of Kaohsiung County Before and After the Merge of City and County." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/58044899763471294835.
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碩士國立中山大學
經濟學研究所
100
The objective of this paper is to discuss the financial status of Kaohsiung city after the impact of the Governing Allocation of Revenues and Expenditures Act and the merge of Kaohsiung city and county. After Kaohsiung city-county consolidation to elevate status on December 25, 2010, the new government, by the law, needs to accept the obligations and responsibilities of Kaohsiung County in addition to the original outstanding debts of two governments. It is therefore interesting to ask if the restructuring of administrative regions policy leads to the budget deficit of the new government too large. To this end, we test whether the Kaohsiung fiscal deficits are too large to be sustaintable over the period 1987-2010. Our empirical results have shown that, at the present system of laws, the fiscal deficits of the Kaohsiung city-county consolidation are satisfied since they are stationary.
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DVOŘÁKOVÁ, Zdeňka. "Intraregionální rozdíly ve fiskální pozici obcí." Master's thesis, 2007. http://www.nusl.cz/ntk/nusl-79936.
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The topic of this diploma thesis is Intraregional differences in fiscal positions of communities. The goal of the thesis was to analyze incomes and expences of communities of the chosen region, to find differences in these incomes and expences, and to specify the cause of their origin. The introductory part cosists of the theory of fiscal federalism, decentralization and position, incomes and expences of communities and horizontal and vertical imbalances. The main part talks about fiscal capacity and fiscal need of individual communities and factors that cause differences in fiscal positions..
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Fernandes, Rafael Dias. "Desenvolvimento territorial e discriminação fiscal positiva." Master's thesis, 2019. http://hdl.handle.net/10773/30148.
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A fim de resolver os problemas e satisfazer as necessidades dos seus munícipes as autarquias locais fazem uso da autonomia que lhes é concedida pelo Estado, mais propriamente, no que concerne às finanças e à fiscalidade.
A presente dissertação propõe: i) conhecer as competências e atribuições dos municípios; ii) analisar, em termos gerais, os benefícios fiscais e, em particular, os relacionados com a interioridade; iii) identificar indicadores de desenvolvimento territorial; e iv) analisar a relação entre as políticas fiscais municipais e o desenvolvimento sentido na Região Centro de Portugal. Através de uma metodologia qualitativa concretizaram-se os primeiros três objetivos. Em contrapartida, recorreu-se a uma abordagem qualitativa, mediante procedimentos estatísticos, para efetivar o quarto objetivo.
Em suma concluiu-se que não é notória a correlação entre a política fiscal municipal e o desenvolvimento, isto é, permanecem dúvidas relativamente à influência direta e significativa da discriminação fiscal positiva no nível de desenvolvimento verificado. Para além do mais, não nos é possível estabelecer uma diferença inequívoca entre os municípios do interior quando comparados com os localizados no litoral.In order to solve the problems and meet the needs of their residents, local authorities make use of the autonomy granted to them by the state, specifically with regard to finances and taxation. The present dissertation proposes: i) to know the competences and attributions of the municipalities; ii) analyze, in general terms, the tax benefits and, in particular, those related to interiority; iii) identify indicators of territorial development; and iv) analyze the relationship between municipal tax policies and the development felt in Central Region of Portugal. Through a qualitative methodology the first three objectives were achieved. On the other hand, a qualitative approach was used, through statistical procedures, to achieve the fourth objective. In sum, it is concluded that the correlation between municipal tax policy and development is not well known. Doubts remain about the direct and significant influence of positive tax discrimination on the level of development. Moreover, it is not possible for us to make an unequivocal difference between inland municipalities compared to those located on the coast.
Mestrado em Contabilidade
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Camacho, Gutiérrez Pablo Stahl Dale O. "Essays on Mexican fiscal federalism a positive analysis /." 2005. http://repositories.lib.utexas.edu/bitstream/handle/2152/1869/camachogutierrezp13970.pdf.
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Camacho, Gutiérrez Pablo. "Essays on Mexican fiscal federalism: a positive analysis." Thesis, 2005. http://hdl.handle.net/2152/1869.
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Hamann, Tobias. "O new deal da sociedade em comandita em Portugal." Master's thesis, 2020. http://hdl.handle.net/10316/91253.
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Dissertação de Mestrado em Direito apresentada à Faculdade de DireitoA frustração da responsabilidade ilimitada de pessoas singulares, a transparência fiscal, ou melhor, a não verificação de dupla tributação económica, e a transição material engenhosa da posição de domínio da administração para a esfera dos sócios comanditários explicam, quase integralmente, o sucesso da GmbH & Co. KG na Alemanha. Em Portugal, a “Lda. (S.A.) & Comandita (por Ações)”, embora não signifique qualquer vantagem fiscal, permite também a uma sociedade por quotas ou a uma sociedade anónima assumir a posição de sócia comanditada e, por isso, a de gerente da comandita, frustrando-se, ainda, a responsabilidade ilimitada de pessoas singulares. Ademais, a lei garante ao conjunto dos sócios comanditados (ou à sociedade sócia comanditada única) um mínimo de 1/3 do total de votos, totalmente desvinculado das respetivas partes até estas atingirem 1/3 do capital social. Por conseguinte, a “Lda. (S.A.) & Comandita (por Ações)” constitui um mecanismo de perpetuação da posição de poder do grupo de controlo – sendo que, diante de aumentos de capital com entrada de novos sócios, a perda de domínio sobre o capital não é acompanhada por uma perda de controlo na mesma medida –, bem assim como um mecanismo defensivo preventivo da OPA hostil, no caso da comandita por ações, porque (i) o grupo de controlo controla a administração, (ii) esta administração não pode ser destituída sem justa causa pelo novo comanditário emergente da OPA hostil sem o seu consentimento e (iii) o grupo de controlo terá sempre um poder de voto direto e indireto cumulado superior a 1/3 do total de votos, o que configura uma minoria de bloqueio de todas as deliberações estruturantes que partam da iniciativa do novo comanditário hostil.
The frustration of unlimited liability of natural persons, tax transparency, or rather, the absence of economic double taxation, and the ingenious material transition of the position of management dominance to the sphere of limited partners explain almost entirely the success of the GmbH & Co. KG in Germany. In Portugal, the "Lda. (S.A.) & Comandita (por Ações)", although it does not come with any tax advantage, also allows a private limited company or a public limited company to assume the position of general partner and, therefore, that of manager of the limited partnership, also thwarting the unlimited liability of natural persons. Moreover, the law guarantees general partners (or sole general partner company) a minimum of 1/3 of the total votes, totally dissociated from the respective stakes in the share capital until they reach 1/3 of the share capital. Therefore, “Lda. (S.A. ) & Comandita (por Ações)” constitutes a mechanism to perpetuate the position of power of the control group – given that in the face of capital increases with the entry of new partners, the loss of control over the capital is not accompanied by a loss of control or dominance to the same extent - as well as a preventive defensive mechanism against a hostile takeover bid in the case of the partnership limited by shares, because (i) the control group controls the management, (ii) this management cannot be dismissed without just cause by the new limited partner emerging from the hostile takeover without its consent, and (iii) the control group will always have a cumulative direct and indirect voting power of more than 1/3 of the total votes, which constitutes a blocking minority of all the structuring resolutions that are the initiative of the hostile new limited partner.
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Cheng, Chi-Ming, and 鄭志明. "The fiscal impact analysis research of local community development -- a positive evalutation of transport impact fee in Taiwan." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/39674320516196839935.
Full textAbstract:
碩士國立成功大學
都市計劃研究所
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Land development usually do not take public finance into consideration in Taiwan . It gradually causes the fiscal pressure due to the increasing of residential and industrial activities . For this reason , the additional population and industry in consequence of development will influence the original supply-demand system of public service and facilities . At the time , we do need a good procedure to analyze the fiscal impact , when local government provides more public service and facility . This procedure is called " The Fiscal Impact Analysis " . There are two kinds of fiscal impact analysis , one is Arithmetic , the other is Economertic approach . These approach are in this article . Because lacking some basic research of arithmetic method , and most of the data of the public sector is very difficult to get , so we adopt the econometric method in the study . The model considers of the fiscal structure of local government in Taiwan -- the major part of the tax income at local government is collecting from the property tax , and bases on the regressive model . We also proposes three kinds of fiscal impact standard which can caculate the impact fee with different standards . Finally , we choose one of the public facilities , that is local road facilities , to carry on our positive research , which collects data 151 counties in Taiwan . According to different conditions of a community development in Tainan , we caculate fiscal impacts of the road facilities of that community . In other words , we caculate the transport-impact fees based one three kinds of impact standard .