本篇論文主要站在保險監理上的立場，來探討有關資產評價的會計處理。由於以往許多有關保險業清償能力之研究報告，多半重於探討準備金之提列是否足夠及合理， 以及著重在建立預警制度與保險業財務報表分析制度方面， 但上述各制度之實施，必須在資產評價準則完善下， 才能使財報表上所表達之數據能符合客觀合理的情況，並使清償能力的評估結果較具意義。我國於民國八十一年大幅修正保險法， 目的係為了建立一個較完整、有效的保險理制度， 其中將保險法第一百四十三條修定為：「保險業認許資產減除負債之餘額， 未達第一百三十九條所訂各種保險業資本或基金之最低數額時， 主管機關應命其於限期內，以現金增資補足之。 」，由此可知，政府主管單位建立「認許資產制度」，係為了以更保守、穩健來評估保險業的財務狀況， 以確保保險業清償能力之安全邊際，進而保障被保險人的權益。 此外，加上政府於民國八十一年十二月開放保險市場， 故國內之保險市場已朝向國際化、自由化之趨向，所以對於認許資產評價準則之制訂，實在是刻不容緩。 　　本文係以文獻探討的方式構成， 首先闡述保險經營之特殊性與對其監理目標， 進而衍生出衡量清償能力對保險監理之重要性，並於文中敘述資產評價之目的及方向， 且比較各項評價方法的特性及優、缺點，而歸納出資產評價對保險業經營之影響。 接著介紹美國實行多年的認許資產評價準則， 文中詳細討論美國全國保險監理對於各項資產項目之認許標準及評價基礎， 然後反觀我國現行的作法並逐項比較分析， 就我國現今實施之「保險業認許資產之標準及評價準則」所產生的問題及缺失提出來討論， 最後提出一些看法與意見，並且於「結論及建議」中， 就上述各章之探討及論述，作最後之總結，並對於後續研究者提出研究之建議。 希望藉由該篇論文之完成，使國內於實施認許資產評價準則之際能有所貢獻。

College students often enter college academically unprepared, as evidenced by low high school cumulative GPAs or poor SAT scores. In response to this problem, administrators at a 4-year university in the Mid-Atlantic region of the Unites States implemented an intensive, semester-long program to introduce and acclimate conditionally admitted students to the rigors of collegiate life. The purpose of this study was to understand how to assist students in moving from Year 1 to full admission and beyond. In accordance with Bandura's reciprocal causation of social cognitive theory model, the research questions centered on conditionally admitted students' descriptions of their experiences with intensive, semester-long program participation. The qualitative case study used data collected from 10 semistructured interviews with conditional admission program student participants. Data analysis consisted of initial coding, axial coding, and iterative recategorization to identify the key findings. Among the findings were that the study site lacked strong faculty-student engagement and that students had mixed feelings regarding the seminar course being helpful. However, they found the university environment conducive to learning, leading them to stay. A white paper provided potential solutions to administrators, including increased faculty-student engagement and more meaningful required seminars for first-year conditionally admitted students. This study and the subsequent project may create positive social change by expanding degree achievement for underprepared, conditionally admitted college students, which thus increases opportunities for upward social mobility.

This thesis is devoted to use Lie group analysis to obtain all invariant solutions by constructing optimal system of one-dimensional subalgebras of the Lie algebra L5 for a nonlinear wave equation. I will show how the given symmetries ( Eq.2) are admitted by using partial differential equation (Eq.1), In addition to obtain the commutator table by using the same given symmetries. Subsequently, I calculate the transformations of the generators with the Lie algebra L5, which provide the 5-parameter group of linear transformations for the operators. Finally, I construct the invariant solutions for each member of the optimal system.

The importance of software code quality is increasing rapidly. With more code being written every day, its maintenance and support are becoming harder and more expensive. New automatic code review tools are developed to reach quality goals. One of these tools is SonarQube. However, people keep their leading role in the development process. Sometimes they sacrifice quality in order to speed up the development. This is called Technical Debt. In some particular cases, this process can be admitted by the developer. This is called Self-Admitted Technical Debt (SATD). Code quality can also be measured by such static code analysis tools as SonarQube. On this occasion, different issues can be detected. The purpose of this study is to find a connection between code quality issues, found by SonarQube and those marked as SATD. The research questions include: 1) Is there a connection between the size of the project and the SATD percentage? 2) Which types of issues are the most widespread in the code, marked by SATD? 3) Did the introduction of SATD influence the bug fixing time? As a result of research, a certain percentage of SATD was found. It is between 0%–20.83%. No connection between the size of the project and the percentage of SATD was found. There are certain issues that seem to relate to the SATD, such as “Duplicated code”, “Unused method parameters should be removed”, “Cognitive Complexity of methods should not be too high”, etc. The introduction of SATD has a minor positive effect on bug fixing time. We hope that our findings can help to improve the code quality evaluation approaches and development policies

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Submitted by Valter Deperon (vdeperon@gmail.com) on 2018-04-26T00:45:07Z No. of bitstreams: 1 Valter Deperon_Dissertacao Abril2018_versaofinal250418.pdf: 457197 bytes, checksum: 9d22b722941ef7a64a699e95eb5bc378 (MD5) / Rejected by Thais Oliveira (thais.oliveira@fgv.br), reason: Valter, boa tarde! Tivemos de rejeitar a Tese novamente, pois a data da aprovação está preenchida, deve estar em branco. e também deve conter o "Campo de Conhecimento" (este deve esta preenchido) acima da Data da Aprovação. Por gentileza, alterar e submeter novamente. Obrigada. Qualquer dúvida, entre em contato. on 2018-04-26T16:18:09Z (GMT) / Submitted by Valter Deperon (vdeperon@gmail.com) on 2018-04-26T21:25:09Z No. of bitstreams: 1 Valter Deperon_Dissertacao Abril2018_versaofinal260418.pdf: 457236 bytes, checksum: 1c91df12538fe6bdb4de139789c59112 (MD5) / Approved for entry into archive by Thais Oliveira (thais.oliveira@fgv.br) on 2018-04-26T22:00:31Z (GMT) No. of bitstreams: 1 Valter Deperon_Dissertacao Abril2018_versaofinal260418.pdf: 457236 bytes, checksum: 1c91df12538fe6bdb4de139789c59112 (MD5) / Approved for entry into archive by Suzane Guimarães (suzane.guimaraes@fgv.br) on 2018-04-27T13:59:54Z (GMT) No. of bitstreams: 1 Valter Deperon_Dissertacao Abril2018_versaofinal260418.pdf: 457236 bytes, checksum: 1c91df12538fe6bdb4de139789c59112 (MD5) / Made available in DSpace on 2018-04-27T13:59:54Z (GMT). No. of bitstreams: 1 Valter Deperon_Dissertacao Abril2018_versaofinal260418.pdf: 457236 bytes, checksum: 1c91df12538fe6bdb4de139789c59112 (MD5) Previous issue date: 2018-03-28 / Após a abertura do mercado de resseguros pela Lei Complementar nº 126/2007, três categorias de resseguradores foram criadas no Brasil: local, admitido e eventual. Os dois últimos formados por companhias estrangeiras que se instalaram no Brasil. Diante disso, houve muita incerteza a respeito do tratamento tributário que deveria ser aplicado sobre as transações de resseguros internacionais que, resumidamente, são: prêmios de resseguros, comissões de resseguros e sinistros pagos. O mercado se autorregulou e passou a praticar e a interpretar as regras fiscais, conforme a legislação securitária e tributária então vigente. Em 2017, a Receita Federal publicou a Solução de Consulta Cosit nº 62 que basicamente reafirmou o tratamento tributário que o mercado estava praticando para as categorias local e eventual, porém inovou ao equiparar o ressegurador admitido ao local, para fins fiscais. A razão da equiparação deu-se em função da exigência regulatória da Superintendência de Seguros Privados (SUSEP) de que o ressegurador admitido deva constituir um escritório de representação no Brasil, conferindo poderes a um procurador para aceitar e vincular a empresa estrangeira perante o mercado brasileiro. Com isso, concluiu-se que tal atividade equivaleria à do ressegurador local. O efeito prático de tal conclusão é um tratamento tributário semelhante ao conceito de Estabelecimento Permanente (EP), e a aplicação de regras tributárias locais ao admitido implica em um aumento significativo da carga tributária e das exigências e custos contábeis, financeiros e operacionais ao ressegurador admitido, o que inviabilizaria o mercado de seguros e resseguros, diante da potencial falta de cobertura para os riscos administrados no Brasil. A determinação de tratamento tributário equiparado a ressegurador local à empresa estrangeira não pode ser realizada por presunções formais legais, mas necessitaria de um exame concreto e fático de que, materialmente, as decisões de assunção de risco, subscrição e pagamento de indenizações está sendo feita pelo escritório de representação no Brasil, e não apenas em virtude de documentos formais. As atividades do escritório de representação não se confundem com as do ressegurado admitido estrangeiro por ele representado, existindo total independência e autonomia societária, contábil, operacional e fiscal. Embora tenha poder para assinatura de contratos, se tais poderes não são exercidos, o risco de EP é mitigado. A clara demonstração de ausência de execução de poder decisório e assinatura de contratos, bem como a revisão total dos processos internos, com a definição clara das atividades que são desempenhadas pelo escritório de representação é elemento de prova fundamental para afastar as potenciais autuações e discussões administrativas e judiciais. / After the opening of the reinsurance market under Complementary Law 126/2007, three categories of reinsurers were created in Brazil: local, admitted and occasional. The last two were formed by foreign companies that expanded into Brazil. As such, there was a lot of uncertainty regarding the tax treatment that should be applied to international reinsurance transactions, as follows: reinsurance premiums, reinsurance commissions and claims (indemnities) paid. The market was then self-regulated and began to apply and interpret the tax rules, in accordance with the regulatory insurance and tax laws applicable at that time. In 2017, the Federal Tax Authorities (RFB) issued the Cosit Advance Tax Ruling (ATR) nº 62, which basically confirmed the tax treatment that the market was practicing for the local and the occasional categories, but innovated by equating the admitted category to the local reinsurers for tax purposes. The reason for such an equation was based on SUSEP's regulatory requirement for admitted reinsurers to establish a representation office in Brazil, and to grant acceptance and binding powers to a local attorney-in-fact. As a result, it was understood that such activity would be equal to the local reinsurer business. The practical outcome of this conclusion is to consider the foreign entity with a Permanent Establishment (PE) tax treatment, therefore applying local tax rules to them, which imply in a substantial increase in the tax burden, as well as a stricter and more costly accounting, financial and operational framework. This ultimately shall result the insurance and reinsurance market to be considered unfeasible in Brazil, and might result in a potential lack of coverage for Brazilian insurance risks. The determination of tax treatment to the foreign company cannot be carried out simply by legal and formal presumptions; rather, it must require a concrete and factual examination of whether, in essence, the decision-making of risk acceptance, underwriting and claims payments are being effectively executed by the representation office in Brazil, and not merely by virtue of formal documents. The activities of the representation office must not be confused with those of the foreign admitted reinsurer, since there have full autonomy, and operational, corporate governance and tax independency in each entity. Although it has the power to sign contracts, if such powers are not executed, the risk of PE is mitigated. A clear demonstration of the absence of decision-making power of execution and signature of contracts and the overall review of internal processes, with clear definition of the activities that can be performed by the representative office is a fundamental evidence to rule out the potential tax assessments and administrative and judicial disputes.

The diploma thesis aims to analyze the development of tax collections of corporate income tax in the Czech Republic in the years 2005 - 2013. The theoretical part of thesis in the first chapter pays particular attention to the basic concepts of the Czech tax system, where is analyzed the structure of corporate income tax, tax mix or Czech tax quota. The second and third chapter summarizes the most important reforms and development of the collection of corporate income tax between 2005 and 2013, and particularly factors that affect this tax. The practical part of thesis is divided into three analyzes, the first of which analyzes the total income of CIT and it dependence on selected variables, which are e.g. GDP, deductions from the tax base or corporate tax rate. The second part examines the admitted amount of tax in the tax returns by individual economic sectors and the admitted amount of CIT is analyzed according to different types of taxpayers in the last part of thesis.

The primary objective of the thesis will be to evaluate the reproductive performance (the percentage of pregnancy, fertility, the number of lambs reared) in a particular breed of sheep. Another aim will be to assess the impact of certain factors on reproductive performance

Magister Administrationis - MAdmin / Through South African labour legislation, bargaining councils are empowered to conclude collective agreements between employers and trade unions. While bargaining councils were created for virtually every sector within the South African private sector, only one bargaining council exists for the public sector. This public sector bargaining council is known as the Public Service Co-ordinating Bargaining Council (PSCBC). The PCSBC subsequently established four sectoral councils to further collectively bargain on matters pertaining to sectoral issues relevant to the sector it represents. However, the PSCBC remains the apex of these four public service sectoral bargaining councils. This thesis focuses on how the Public Service Co-ordinating Bargaining Council (PSCBC) contributes to social dialogue within South African public service. This thesis seeks to fill a significant literature gap on collective bargaining as accomplished by the PSCBC. The thesis briefly examines the history of collective bargaining in the South African public service. The research methodology utilised includes information gleaned from annual reports published by the PSCBC. Interviews of selected stakeholders such as government officials and labour organisations involved in the PSCBC were conducted. The PSCBC objectives are identified and analysed against the performance of the PSCBC for the period 1997 to 2007. The relevant PSCBC role players are identified. The power realities between these role players are reflected. The criteria for remaining a party to these PSCBC will be explained. The thesis holds that historically an adversarial relationship existed between the state as employer and the recognised trade unions. The establishment of the PSCBC created the opportunity for the historical adversaries between an employer and trade union to be converted into social dialogue interactions, which are commonly believed to be a better approach in resolving their differences. / South Africa