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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
151

O cuidado com a verdade na tarefa do exercício profissional ético do professor de matemática

Silva, Caren Fulginiti da January 2010 (has links)
Esta dissertação de mestrado, que apresenta verdade, certeza, matemática e ética no exercício profissional do professor como temáticas, tem como objetivo de estudo tomar quatro diferentes perspectivas em Matemática (platonista, formalista, sócio-cultural e normativa) e sua relação com a tarefa do dizer verdadeiro no exercício profissional ético do professor de Matemática. A opção metodológica recai numa analítica de dois diálogos polifônicos, um sobre a verdade e outro sobre a certeza onde, interdiscursivamente, figuram as quatro perspectivas tomadas. A análise será desenvolvida usando como ferramentas regime de verdade, discurso e ética de si que serão tomadas em sentido foucaultiano e certeza, jogos de linguagem, gramática e formas de vida em sentido wittgensteiniano. A questão ética, abordada no penúltimo capítulo, faz a vinculação entre as formações discursivas que figuraram no trabalho e a possibilidade de uma docência em matemática que aposte na dimensão ética da sua constituição através do cuidado com a verdade. / This dissertation, which presents the truth, certainty, mathematics and ethics in the practice of the teacher as thematic study aims to take four different perspectives in Mathematics (Platonist, formalist, socio-cultural and normative) and its relationship with the task of veracious to say in the training of teachers of mathematics and ethics. The choice of analytical methodology lies in two dialogues polyphonic, one about truth and one about certainty where, interdiscursivity, appear the four perspectives taken. The analysis will be developed using tools like regime of truth, discourse ethics and of itself should be taken in the Foucaultian sense and certainty, language games, grammar, and life forms in order wittgensteinian. The ethical question, addressed in the penultimate chapter makes the link between the discursive formations that have figured in the work and the possibility of teaching in mathematics that draws on the ethical dimension of their formation through careful with the truth.
152

Arbitrage commercial international et développement : étude du cas des États de l’OHADA et du Mercosur / International commercial arbitration and development : case Study of States of the OHADA and Mercosur

Yougoné, Franck 11 September 2013 (has links)
L’OHADA et le Mercosur sont deux organisations régionales qui ont été créées afin d’accentuer l’intégration et de favoriser la sécurité judiciaire et juridique pour les opérateurs du commerce international. En d’autres mots, leur objectif est d’aider au développement économique des pays membres. Dès le fonctionnement de ces deux organisations, le recours à l’arbitrage a été privilégié comme mode de règlement des différends liés au commerce international. Partant de là, il nous est apparu envisageable d’établir un lien entre la notion de développement et celle arbitrage commercial international. Presque vingt ans après la création de l’OHADA et du Mercosur, cette étude se propose d’évaluer les liens entre l’arbitrage et le développement. Cette évaluation se base sur l’observation de l’influence de l’arbitrage sur le processus d’intégration et sur l’apport de cette technique aux efforts d’amélioration de la sécurité judiciaire et juridique dans le milieu du comme international. / OHADA and Mercosur are two regional organizations that were created to enhance the integration and promote judicial and legal certainty for international traders. In other words, their goal is to help the economic development of member countries. From the operation of these two organizations, arbitration was favored as a means of resolving disputes in international trade. From there, it became possible to establish a link between the concept and the development of international commercial arbitration. Almost twenty years after the creation of OHADA and Mercosur, this study aims to assess the relationship between arbitration and development. This assessment is based on the observation of the influence of arbitration on the integration process and the contribution of this technique towards the improvement of judicial and legal certainty in international affairs.
153

Les conflits de lois dans le temps en droit de la propriété intellectuelle / Conflicts of legal provisions in the intellectual property

Meuris, Florence 13 October 2011 (has links)
Le droit transitoire est une discipline dont la vocation est universelle. Cet ensemble de règles a pour finalité de permettre la découverte de la loi applicable à un fait ou un acte donné. Tout comportement a une traduction juridique, même neutre, selon une norme unique. À ce titre, peu importe le domaine du Droit concerné. De nombreuses règles, forgées par la doctrine et la jurisprudence à partir de l’article 2 du Code civil, permettent à l’interprète de la loi nouvelle de décliner le principe de non rétroactivité selon les spécificités d’une espèce. Par exception, le législateur peut proposer lui-même des dispositions transitoires, qui s’avèrent pour la plupart, en droit de la propriété intellectuelle, conformes au principe de sécurité juridique. D’une manière générale, l’opération de qualification nécessaire porte sur l’acte ou le fait étudié ou bien sur la norme nouvelle elle-même. L’étude menée a pour objet la transposition de cette opération de qualification au sein du domaine précis de la propriété intellectuelle. Dans cette optique, les notions de « droit acquis » et de « situation juridique » sont confrontées aux spécificités de la discipline, dont la filiation apparente avec le droit des biens est parfois source d’erreurs. En plus de ces qualifications qui se rapportent aux éléments saillants d’une espèce donnée, sont également recherchées en droit de la propriété intellectuelle les illustrations des qualifications classiques de « loi interprétative », de « loi pénale plus douce », de « loi d’ordre public » et de « loi de procédure ». Leur signification transitoire est appréciée au regard de l’exigence de sécurité juridique, fil conducteur de toute discussion relative à la résolution d’un conflit de lois dans le temps. Au cours de cette étude, les systèmes de protection très disparates qu’offre le droit de la propriété intellectuelle à tout créateur ou « découvreur », apparaissent comme autant de facteurs d’une diversité jurisprudentielle gênante. À l’inverse, le mécanisme de réservation d’une chose intellectuelle semble constituer un dénominateur commun intéressant. Celui-ci trouve une traduction efficace avec la notion de « situation juridique » écrite de cette manière : « titularité d’un droit de propriété intellectuelle ». Par suite, l’indépendance de la matière se confirme et ses disparités internes sont gommées. Seulement, si l’exigence de sécurité juridique commande de retenir la notion de « situation juridique », il convient, au contraire, de se méfier de la notion de « droit acquis ». De plus, il est constaté que l’utilisation de la notion de «loi d’ordre public » n’est pas conforme à l’exigence de sécurité juridique, quand le maniement de la qualification de « loi de procédure » se révèle souvent délicate. Enfin, la notion de « loi interprétative » semble implicitement justifier de nombreux choix jurisprudentiels, orientés par l’absence de nouveauté manifeste de la norme nouvelle. Il convient alors de proposer la qualification de « loi de codification ». / A lawyer can settle conflicts of legal provisions through the application of several rules. They can be used like universal tools, in every juridical domain. The aim of the operation consist in determining the law which has to be applied. Each behavior can be translated in juridical terms. In this way, only one set of laws has to be taken into account. The lawyer can use the principles created by doctrine and precedents in order to solve conflicts of legal provisions. The article 2 of the Civil Code is the foundation of them. In the intellectual property domain, the legislator can intervene and suggest transitory provisions. The judge is not allowed to enforce the law retroactively, no matter the facts or the acts under consideration. The purpose of this investigation lies in the adaption of these rules for intellectual property issues. Therefore, “vested interests” and “legal status” concepts are confronted with specificities of intellectual property as such a corpus o findependent rules. In a certain extent, there is a link between this discipline and the law of property. When the lawyer has to choose the law to apply, there are disturbing parallels to be made. He may easily make a mistake. Furthermore, the concepts of “declaratory act”, “softer penal act”, “public order law”, and “proceedings act” can be used to resolve special problems in the intellectual property domain. When a conflict of legal provisions is under discussion, the judge has to ensure a certain security of the procedure. The judge must always be able to justify precisely his choice. It’s a significant guarantee for any persons subject to trial. It has been widely recognized that intellectual property offers a large selection of rights. As a result, the judge is tempted to follow several different lines of thought and case law on the subject is not always uniform. On the contrary, legal precedents could be unified if the judge has used the “legal status” concept. It should be written in an efficient way : “to be entitled to exercise an intellectual property right”. The independence of the discipline is confirmed and its internal disparities disappear. The “vested interests” concept does not seem to be appropriate to the characteristics of intellectual property. Moreover, the concept of “public order law” doesn’t square properly with intellectual property issues. The concept of “proceedings act” is delicate to use. Lastly, it appears that the concept of “declarative law” is implicitly used by judges to prove the retroactivity of the law. Finally, the concept of “codification act” should be applied to this situation.
154

Collaborative Solutions to Visual Sensor Networks

Karakaya, Mahmut 01 August 2011 (has links)
Visual sensor networks (VSNs) merge computer vision, image processing and wireless sensor network disciplines to solve problems in multi-camera applications in large surveillance areas. Although potentially powerful, VSNs also present unique challenges that could hinder their practical deployment because of the unique camera features including the extremely higher data rate, the directional sensing characteristics, and the existence of visual occlusions. In this dissertation, we first present a collaborative approach for target localization in VSNs. Traditionally; the problem is solved by localizing targets at the intersections of the back-projected 2D cones of each target. However, the existence of visual occlusions among targets would generate many false alarms. Instead of resolving the uncertainty about target existence at the intersections, we identify and study the non-occupied areas in 2D cones and generate the so-called certainty map of targets non-existence. We also propose distributed integration of local certainty maps by following a dynamic itinerary where the entire map is progressively clarified. The accuracy of target localization is affected by the existence of faulty nodes in VSNs. Therefore, we present the design of a fault-tolerant localization algorithm that would not only accurately localize targets but also detect the faults in camera orientations, tolerate these errors and further correct them before they cascade. Based on the locations of detected targets in the fault-tolerated final certainty map, we construct a generative image model that estimates the camera orientations, detect inaccuracies and correct them. In order to ensure the required visual coverage to accurately localize targets or tolerate the faulty nodes, we need to calculate the coverage before deploying sensors. Therefore, we derive the closed-form solution for the coverage estimation based on the "certainty-based detection" model that takes directional sensing of cameras and existence of visual occlusions into account. The effectiveness of the proposed collaborative and fault-tolerant target localization algorithms in localization accuracy as well as fault detection and correction performance has been validated through the results obtained from both simulation and real experiments. In addition, conducted simulation shows extreme consistency with results from theoretical closed-form solution for visual coverage estimation, especially when considering the boundary effect.
155

Begränsningar i avdragsrätten för ränteutgifter : I vilka situationer kan det anses affärsmässigt motiverat att göra ett internt förvärv av delägarrätter?

Magnusson, Lizette, Bergman, Therese January 2009 (has links)
Sedan den 1 januari 2009 begränsas avdragsrätten för ränteutgifter vid internt finansierade förvärv av delägarrätter från ett företag som ingår i samma intressegemenskap. Syftet med lagstiftningen är att förhindra skatteplanering med ränteupplägg. För att bestämmelserna inte skall träffa affärsmässigt bedriven verksamhet medges undantag från begränsningar i avdragsrätten för ränteutgifter om ränteintäkten beskattas med minst 10 procent enligt lagstiftningen i den stat där det företag inom intressegemenskapen som faktiskt har rätt till inkomsten hör hemma eller om såväl förvärvet som skulden som ligger till grund för ränteutgifterna är huvudsakligen affärsmässigt motiverade. Om undantag medges beviljas det företag som betalar ränta avdrag för ränteutgifterna. Författarna anser att utformningen av den undantagsregel som medger avdrag för ränteutgifter om såväl förvärvet som skulden som ligger till grund för ränteutgifterna är huvudsakligen affärsmässigt motiverade är tämligen vag. Uppsatsen syftar därför till att utreda i vilka situationer ett internt förvärv av delägarrätter från ett företag som ingår i samma intressegemenskap kan anses affärsmässigt motiverat för att undantag från lagstiftningen om begränsningar i avdragsrätten för ränteutgifter skall medges. I uppsatsen klargörs att det vid ett internt förvärv av delägarrätter skall ligga sunda företagsekonomiska och affärsmässiga överväganden - utöver eventuella skatteeffekter - bakom den interna skulden och det interna förvärvet. Författarna anser att följande omständigheter kan anses affärsmässigt motiverade. Interna förvärv av delägarrätter vilka föranleds av behovet att undvika intressekonflikter och samarbetsproblem, ge bolagen en självständig ledning och göra dem finansiellt oberoende från varandra, uppnå riskspridning samt att omstrukturera en verksamhet som till sin art och geografiska placering är helt skilda från varandra är exempel på när ett internt förvärv av delägarrätter kan anses affärsmässigt motiverat. Därtill är det vid en förestående extern försäljning av en verksamhetsgren inom koncernen affärsmässigt motiverat att göra ett internt förvärv av delägarrätter. Om anledningen till att ett företag etablerat sig i en lågskattestat är för att detta land har en juridisk, ekonomisk och politiskt stabil situation eller om företaget som mottar räntebetalningen bedriver ekonomisk verksamhet eller om interna förvärv av delägarrätter har förekommit tidigare inom intressegemenskapen, ger dessa omständigheter en indikation på att ett internt förvärv av delägarrätter kan anses affärsmässigt motiverat. Uppsatsen syftar vidare till att utreda huruvida hänsyn tagits till rättssäkerhets- och effektivitetsaspekter vid användandet av begreppet affärsmässigt motiverad i lagstiftningen om begränsningar i avdragsrätten för ränteutgifter. Då varken lagtexten eller förarbetena ger en klar definition av i vilka situationer ett internt förvärv av delägarrätter kan anses affärsmässigt motiverat gör författarna bedömningen att hänsyn inte tagits till rättssäkerhet vid utformandet av den undantagsregel som medger avdrag för ränteutgifter om såväl förvärvet som skulden är huvudsakligen affärsmässigt motiverad. Genom att de skattskyldiga torde ha möjlighet att erhålla förhandsbesked kan dock ledning för fastställande av huruvida interna förvärv av delägarrätter är affärsmässiga bidra till ökad rättssäkerhet. / Since the first of January 2009 the Swedish government limited the deductibility of interest expenses on internally funded acquisition of shares between affiliated parties. The purpose of the legislation is to prohibit tax avoidance schemes with interest. In order for the provisions not to prevent business with sound business reasons the legislation grants exemption if the interest income is taxed at a rate of at least 10 percent, according to the laws of the Statute of the company within the community that actually has the right to the income, or if both the acquisition and the debt that is the basis for the interest expenditure is mainly commercially motivated. The authors believe that the wording of the provision that allows the deduction of interest expenses, if both the acquisition and the debt underlying the interest expenditure are mainly commercially motivated, is rather vague. The purpose of this master’s thesis is to analyze the circumstances under which an internal acquisition of shares from an affiliated company can be considered as a commercially motivated transaction in order to be granted an exemption from the legislation restricting the tax deductibility of interest expenses. To be granted an exemption the affiliated company which request deduction has to show that the internal debt and the acquisition are entered into mainly for sound business purpose in addition to any tax reasons. Acquisition of shares which responds to the need to avoid conflicts of interest and cooperation problems, giving companies an independent management and make them financially independent from each other, achieve diversification and to restructure a business which by their nature or location is distinct from each other, are examples on when an acquisition of shares can be considered as a commercially motivated acquisition of shares. If the reason why a company established itself in a country which has a low tax on interest income is that this country has a legal, financial and politically stable situation, or if the company who receives the interest payment engage in economic activities or the acquisition of shares have occurred earlier, these circumstances indicates that an acquisition is commercially motivated. The aim of the thesis is further to investigate whether account has been taken to legal certainty and efficiency aspects in the use of the term business purpose in the legislation restricting the tax deductibility of interest expenses. Since neither the wording of the provision nor the preparatory work gives a clear definition of the circumstances under which an internal acquisition of shares can be considered as commercially motivated the authors conclude that account has not been taken to legal certainty. Since taxpayers have the opportunity to request a preliminary ruling regarding the determination of whether the acquisition of shares is commercially motivated, the authors conclude that this may contribute to a greater legal certainty.
156

Melville's Quest for Certainty: Questing and Spiritual Stability in Herman Melville's Moby-Dick

Schlarb, Damien Brian 04 December 2006 (has links)
This paper investigates Herman Melville’s quest for spiritual stability and certainty in his novel Moby-Dick. The analysis establishes a philosophical tradition of doubt towards the Bible, outlining the philosophies of Thomas Hobbes, Benedict de Spinoza, David Hume, Thomas Paine and John Henry Newman. This historical survey of spiritual uncertainty establishes the issue of uncertainty that Melville writes about in the nineteenth century. Having assessed the issue of doubt, I then analyze Melville’s use of metaphorical charts, which his characters use to resolve this issue. Finally, I present Melville’s philosophical findings as he expresses them through the metaphor of whaling. Here, I also scrutinize Melville’s depiction of nature, as well as his presentation of the dichotomy between contemplative and active questing, as represented by the characters Ishmael and Ahab.
157

Fuzzy Preferences in the Graph Model for Conflict Resolution

Bashar, Md. Abul January 2012 (has links)
A Fuzzy Preference Framework for the Graph Model for Conflict Resolution (FGM) is developed so that real-world conflicts in which decision makers (DMs) have uncertain preferences can be modeled and analyzed mathematically in order to gain strategic insights. The graph model methodology constitutes both a formal representation of a multiple participant-multiple objective decision problem and a set of analysis procedures that provide insights into them. Because crisp or definite preference is a special case of fuzzy preference, the new framework of the graph model can include---and integrate into the analysis---both certain and uncertain information about DMs' preferences. In this sense, the FGM is an important generalization of the existing graph model for conflict resolution. One key contribution of this study is to extend the four basic graph model stability definitions to models with fuzzy preferences. Together, fuzzy Nash stability, fuzzy general metarationality, fuzzy symmetric metarationality, and fuzzy sequential stability provide a realistic description of human behavior under conflict in the face of uncertainty. A state is fuzzy stable for a DM if a move to any other state is not sufficiently likely to yield an outcome the DM prefers, where sufficiency is measured according to a fuzzy satisficing threshold that is characteristic of the DM. A fuzzy equilibrium, an outcome that is fuzzy stable for all DMs, therefore represents a possible resolution of the conflict. To demonstrate their applicability, the fuzzy stability definitions are applied to a generic two-DM sustainable development conflict, in which a developer plans to build or operate a project inspected by an environmental agency. This application identifies stable outcomes, and thus clarifies the necessary conditions for sustainability. The methodology is then applied to an actual dispute with more than two DMs concerning groundwater contamination that took place in Elmira, Ontario, Canada, again uncovering valuable strategic insights. To investigate how DMs with fuzzy preferences can cooperate in a strategic conflict, coalition fuzzy stability concepts are developed within FGM. In particular, coalition fuzzy Nash stability, coalition fuzzy general metarationality, coalition fuzzy symmetric metarationality, and coalition fuzzy sequential stability are defined, for both a coalition and a single DM. These concepts constitute a natural generalization of the corresponding non-cooperative fuzzy preference-based definitions for Nash stability, general metarationality, symmetric metarationality, and sequential stability, respectively. As a follow-up analysis of the non-cooperative fuzzy stability results and to demonstrate their applicability, the coalition fuzzy stability definitions are applied to the aforementioned Elmira groundwater contamination conflict. These new concepts can be conveniently utilized in the study of practical problems in order to gain strategic insights and to compare conclusions derived from both cooperative and non-cooperative stability notions. A fuzzy option prioritization technique is developed within the FGM so that uncertain preferences of DMs in strategic conflicts can be efficiently modeled as fuzzy preferences by using the fuzzy truth values they assign to preference statements about feasible states. The preference statements of a DM express desirable combinations of options or courses of action, and are listed in order of importance. A fuzzy truth value is a truth degree, expressed as a number between 0 and 1, capturing uncertainty in the truth of a preference statement at a feasible state. It is established that the output of a fuzzy preference formula, developed based on the fuzzy truth values of preference statements, is always a fuzzy preference relation. The fuzzy option prioritization methodology can also be employed when the truth values of preference statements at feasible states are formally based on Boolean logic, thereby generating a crisp preference over feasible states that is the same as would be found using the existing crisp option prioritization approach. Therefore, crisp option prioritization is a special case of fuzzy option prioritization. To demonstrate how this methodology can be used to represent fuzzy preferences in real-world problems, the new fuzzy option prioritization technique is applied to the Elmira aquifer contamination conflict. It is observed that the fuzzy preferences obtained by employing this technique are very close to those found using the rather complicated and tedious pairwise comparison approach.
158

Begränsningar i avdragsrätten för ränteutgifter : I vilka situationer kan det anses affärsmässigt motiverat att göra ett internt förvärv av delägarrätter?

Magnusson, Lizette, Bergman, Therese January 2009 (has links)
<p>Sedan den 1 januari 2009 begränsas avdragsrätten för ränteutgifter vid internt finansierade förvärv av delägarrätter från ett företag som ingår i samma intressegemenskap. Syftet med lagstiftningen är att förhindra skatteplanering med ränteupplägg. För att bestämmelserna inte skall träffa affärsmässigt bedriven verksamhet medges undantag från begränsningar i avdragsrätten för ränteutgifter om ränteintäkten beskattas med minst 10 procent enligt lagstiftningen i den stat där det företag inom intressegemenskapen som faktiskt har rätt till inkomsten hör hemma eller om såväl förvärvet som skulden som ligger till grund för ränteutgifterna är huvudsakligen affärsmässigt motiverade. Om undantag medges beviljas det företag som betalar ränta avdrag för ränteutgifterna.</p><p>Författarna anser att utformningen av den undantagsregel som medger avdrag för ränteutgifter om såväl förvärvet som skulden som ligger till grund för ränteutgifterna är huvudsakligen affärsmässigt motiverade är tämligen vag. Uppsatsen syftar därför till att utreda i vilka situationer ett internt förvärv av delägarrätter från ett företag som ingår i samma intressegemenskap kan anses affärsmässigt motiverat för att undantag från lagstiftningen om begränsningar i avdragsrätten för ränteutgifter skall medges.</p><p>I uppsatsen klargörs att det vid ett internt förvärv av delägarrätter skall ligga sunda företagsekonomiska och affärsmässiga överväganden - utöver eventuella skatteeffekter - bakom den interna skulden och det interna förvärvet. Författarna anser att följande omständigheter kan anses affärsmässigt motiverade. Interna förvärv av delägarrätter vilka föranleds av behovet att undvika intressekonflikter och samarbetsproblem, ge bolagen en självständig ledning och göra dem finansiellt oberoende från varandra, uppnå riskspridning samt att omstrukturera en verksamhet som till sin art och geografiska placering är helt skilda från varandra är exempel på när ett internt förvärv av delägarrätter kan anses affärsmässigt motiverat. Därtill är det vid en förestående extern försäljning av en verksamhetsgren inom koncernen affärsmässigt motiverat att göra ett internt förvärv av delägarrätter. Om anledningen till att ett företag etablerat sig i en lågskattestat är för att detta land har en juridisk, ekonomisk och politiskt stabil situation eller om företaget som mottar räntebetalningen bedriver ekonomisk verksamhet eller om interna förvärv av delägarrätter har förekommit tidigare inom intressegemenskapen, ger dessa omständigheter en indikation på att ett internt förvärv av delägarrätter kan anses affärsmässigt motiverat.</p><p>Uppsatsen syftar vidare till att utreda huruvida hänsyn tagits till rättssäkerhets- och effektivitetsaspekter vid användandet av begreppet affärsmässigt motiverad i lagstiftningen om begränsningar i avdragsrätten för ränteutgifter. Då varken lagtexten eller förarbetena ger en klar definition av i vilka situationer ett internt förvärv av delägarrätter kan anses affärsmässigt motiverat gör författarna bedömningen att hänsyn inte tagits till rättssäkerhet vid utformandet av den undantagsregel som medger avdrag för ränteutgifter om såväl förvärvet som skulden är huvudsakligen affärsmässigt motiverad. Genom att de skattskyldiga torde ha möjlighet att erhålla förhandsbesked kan dock ledning för fastställande av huruvida interna förvärv av delägarrätter är affärsmässiga bidra till ökad rättssäkerhet.</p> / <p>Since the first of January 2009 the Swedish government limited the deductibility of interest expenses on internally funded acquisition of shares between affiliated parties. The purpose of the legislation is to prohibit tax avoidance schemes with interest. In order for the provisions not to prevent business with sound business reasons the legislation grants exemption if the interest income is taxed at a rate of at least 10 percent, according to the laws of the Statute of the company within the community that actually has the right to the income, or if both the acquisition and the debt that is the basis for the interest expenditure is mainly commercially motivated.</p><p>The authors believe that the wording of the provision that allows the deduction of interest expenses, if both the acquisition and the debt underlying the interest expenditure are mainly commercially motivated, is rather vague. The purpose of this master’s thesis is to analyze the circumstances under which an internal acquisition of shares from an affiliated company can be considered as a commercially motivated transaction in order to be granted an exemption from the legislation restricting the tax deductibility of interest expenses.</p><p>To be granted an exemption the affiliated company which request deduction has to show that the internal debt and the acquisition are entered into mainly for sound business purpose in addition to any tax reasons. Acquisition of shares which responds to the need to avoid conflicts of interest and cooperation problems, giving companies an independent management and make them financially independent from each other, achieve diversification and to restructure a business which by their nature or location is distinct from each other, are examples on when an acquisition of shares can be considered as a commercially motivated acquisition of shares. If the reason why a company established itself in a country which has a low tax on interest income is that this country has a legal, financial and politically stable situation, or if the company who receives the interest payment engage in economic activities or the acquisition of shares have occurred earlier, these circumstances indicates that an acquisition is commercially motivated.</p><p>The aim of the thesis is further to investigate whether account has been taken to legal certainty and efficiency aspects in the use of the term business purpose in the legislation restricting the tax deductibility of interest expenses. Since neither the wording of the provision nor the preparatory work gives a clear definition of the circumstances under which an internal acquisition of shares can be considered as commercially motivated the authors conclude that account has not been taken to legal certainty. Since taxpayers have the opportunity to request a preliminary ruling regarding the determination of whether the acquisition of shares is commercially motivated, the authors conclude that this may contribute to a greater legal certainty.</p>
159

Source-channel coding for closed-loop control

Bao, Lei January 2006 (has links)
<p>Networked embedded control systems are present almost everywhere. A recent trend is to introduce wireless sensor networks in these systems, to take advantage of the added mobility and flexibility offered by wireless solutions. In such networks, the sensor observations are typically quantized and transmitted over noisy links. Concerning the problem of closed-loop control over such non-ideal communication channels, relatively few works have appeared so far. This thesis contributes to this field, by studying some fundamentally important problems in the design of joint source--channel coding and optimal control.</p><p>The main part of the thesis is devoted to joint design of the coding and control for scalar linear plants, whose state feedbacks are transmitted over binary symmetric channels. The performance is measured by a finite-horizon linear quadratic cost function. The certainty equivalence property of the studied systems is utilized, since it simplifies the overall design by separating the estimation and the control problems. An iterative optimization algorithm for training the encoder--decoder pairs, taking channel errors into account in the quantizer design, is proposed. Monte Carlo simulations demonstrate promising improvements in performance compared to traditional approaches.</p><p>Event-triggered control strategies are a promising solution to the problem of efficient utilization of communication resources. The basic idea is to let each control loop communicate only when necessary. Event-triggered and quantized control are combined for plants affected by rarely occurring disturbances. Numerical experiments show that it is possible to achieve good control performance with limited control actuation and sensor communication.</p>
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Χρήση τεχνολογίας έμπειρων συστημάτων για πρόβλεψη απόδοσης μαθητών

Καρατράντου, Ανθή 03 July 2009 (has links)
Στην εργασία αυτή παρουσιάζεται η χρήση τεχνολογίας Έμπειρων Συστημάτων για την πρόβλεψη της επιτυχίας ενός μαθητή Τ.Ε.Ε. στις εισαγωγικές πανελλαδικές εξετάσεις στα Α.Τ.Ε.Ι. και η απόδοσή της συγκρίνεται με αυτή της Ανάλυσης Λογιστικής Παλλινδρόμησης και των Νευρωνικών Δικτύων. Είναι σημαντικό για τους καθηγητές, αλλά και τη διοίκηση του σχολείου, να είναι σε θέση να εντοπίζουν τους μαθητές με υψηλή πιθανότητα αποτυχίας ή χαμηλής απόδοσης ώστε να τους βοηθήσουν κατάλληλα. Για το σκοπό της παρούσας εργασίας αναπτύσσεται Έμπειρο Σύστημα βασισμένο σε κανόνες, το οποίο υλοποιείται σε δυο εκδοχές: η πρώτη χρησιμοποιεί τους συντελεστές βεβαιότητας του MYCIN και η δεύτερη μια γενικευμένη εκδοχή της σχέσης των συντελεστών αβεβαιότητας του MYCIN με τη βοήθεια αριθμητικών βαρών για κάθε συντελεστή βεβαιότητας (PASS). Ο σχεδιασμός του έμπειρου συστήματος σε κάθε περίπτωση, η ανάλυση Λογιστικής Παλινδρόμησης και η ανάπτυξη Νευρωνικού Δικτύου βασίζονται στην ανάλυση δημογραφικών και εκπαιδευτικών δεδομένων των μαθητών, κυρίως όμως στην ανάλυση δεδομένων της απόδοσής τους κατά τις σπουδές τους (Φύλο, Ηλικία, Ειδικότητα, Βαθμός Α (ο Γενικός Βαθμός της Α’ Τάξης), Βαθμός Β (Γενικός Βαθμός της Β’ τάξης) και Βαθμός ΑΓ (ο Μέσος Όρος των βαθμών στα τρία εξεταζόμενα μαθήματα κατά το Α’ τετράμηνο σπουδών). Με δεδομένο το ότι η πρόβλεψη της επιτυχίας ή μη ενός μαθητή στις εισαγωγικές εξετάσεις εμπεριέχει ένα μεγάλο βαθμό αβεβαιότητας, η αβεβαιότητα αυτή έχει καθοριστικό ρόλο στη σχεδίαση του έμπειρου συστήματος σε κάθε εκδοχή του. Το Έμπειρο Σύστημα PASS, η Ανάλυση Λογιστικής Παλινδρόμησης και τα Νευρωνικά Δίκτυα έχουν περίπου την ίδια ακρίβεια στην πρόβλεψή τους ενώ το MYCIN μικρότερη. Το MYCIN εμφανίζει την υψηλότερη ευαισθησία. Το Έμπειρο Σύστημα PASS, η Ανάλυση Λογιστικής Παλινδρόμησης και τα Νευρωνικά Δίκτυα έχουν περίπου την ίδια ειδικότητα, με το PASS να έχει ελαφρώς υψηλότερη τιμή ενώ το MYCIN έχει την χαμηλότερη τιμή. / In this paper, the use of the technology of the Expert Systems is presented in order to predict how certain is that a student of a specific type of high school in Greece will pass the national exams for entering a higher education institute, and the results are compared with that of Logistic Regression Analysis and Neural Networks. Predictions are based on various types of student’s student (sex, subject of studies, general degree of class A, general degree of class B, mean degree of the three basic lessons of class C). The aim is to use the predictions to provide suitable support to the students during their studies towards the national exams. The expert system is a rule-based system that uses a type of certainty factors and is developed based on two versions. The first one uses the MYCIN certainty factors combination to produce the final prediction based on rules with the same conclusion. The second one (PASS) introduces a parameterized linear formula for combining the certainty factors of two rules with the same conclusion. The values of the parameters (weights) are determined via training, before the system is used. Experimental results show that the accuracy of the predictions of the expert system PASS is comparable to that of Logistic Regression Analysis and Neural Networks approach. The accuracy of the predictions of the expert system MYCIN is lower than the accuracy of the other methods. The sensitivity of the MYCIN results is the highest and the specificity is the lowest. The specificity of the PASS, Logistic Regression Analysis and Neural Networks results are similar with the one of the PASS Expert System to be higher.

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