<p> </p><p>This master’s thesis discusses and analyzes difficulties in transfer pricing methods’ applicability to intangibles. With basis from the OECD Transfer Pricing Guidelines and the U.S. regulations, this thesis investigates applicable methods in legislation, theory, recommendations, case law and how they are applied in practice.</p><p>The OECD Guidelines do not provide an exact solution to the valuation of a transfer of intangibles between controlled parties. It refers to the arm’s length principle to determine whether the price set for a transfer between controlled parties is the same, as unrelated parties would have paid, under the same circumstances.</p><p>The best method rule used in the U.S. has no preferred order of application although it provides specific methods to be applied to intangibles. In the U.S., as in most countries (and recommended by the OECD), the Comparable Uncontrolled Price/Comparable Uncontrolled Transaction methods are considered most reliable if comparables can be identified.</p><p>The profit split method is recommended if there are no comparable transactions available and is applicable to non-routine intangibles. Other methods that require comparables are however used in the application of the profit split method to set an arm’s length price on routine functions. This method will probably become more popular in the future since it is not as dependent on comparables as most other transfer pricing methods.</p><p>There are several other methods and approaches to the arm’s length principle, which shows the complexity of intangibles and the ambition to find some form of standard.</p><p>This master’s thesis has identified the problems with most of the methods applied to intangibles relying on comparables to some extent. The comparability factors concerning intangibles are a problem, as they are difficult to apply strictly and a frequent problem is the limited access to information. A majority of available agreements published in databases are strongly focused on U.S. based enterprises transactions and rarely disclose all the required details. As a result, the comparables used become less reliable since the geographical area, size of the enterprise and functions compared seldom are comparable with the tested party or transaction. In some industry sectors, it is almost impossible to find independent comparables, especially for non-routine intangibles.</p><p>The discrepancy between theory and practice is shown through the usage and acceptance by tax authorities and courts, of comparables without sufficient comparability. This simplified and practical approach to transfer pricing derives from the limited availability of information and the need to avoid unreasonable requirements on the MNEs to produce transfer pricing benchmarking in particular and documentation in general.</p><p> </p> / <p> </p><p>Denna magisteruppsats diskuterar och analyserar svårigheterna med internprissättningsmetoders tillämplighet på immateriella tillgångar. Med utgångspunkt från OECD:s riktlinjer och de amerikanska reglerna, undersöker denna uppsats lagstiftningen, teorin, rekommendationer och rättsfall rörande tillämpliga metoder och hur de tillämpas i praktiken.</p><p>OECD:s rekommendationer ger ingen direkt lösning på värderingen av transaktionen av immateriella tillgångar mellan parter i intressegemenskap. Den hänvisar till armlängdsprincipen för att avgöra huruvida priset på en transaktion mellan kontrollerade parter är samma som okontrollerade parter skulle ha betalat under samma omständigheter.</p><p>Best method rule som används i USA ger inget krav på i vilken ordning metoderna ska användas även om den omfattar särskilda metoder som skall tillämpas på immateriella tillgångar. I USA, liksom i de flesta länder (och rekommenderat av OECD), anses Comparable Uncontrolled Price/Comparable Uncontrolled Transaction metoderna vara de mest tillförlitliga om jämförbara transaktioner kan identifieras.</p><p>Profit split metoden rekommenderas om det inte finns några jämförbara transaktioner tillgängliga och kan användas på icke rutinmässiga immateriella tillgångar. Andra metoder som kräver jämförbara transaktioner används dock vid tillämpningen av profit split metoden för att bestämma ett armslängdsmässigt pris på rutinmässiga funktioner. Denna metod kommer troligen att bli mer populärt i framtiden eftersom den inte är lika beroende av jämförbara transaktioner som de flesta andra internprissättningsmetoder.</p><p>Det finns flera andra metoder och strategier för att bestämma ett armlängsmässigt pris vilket visar immateriella tillgångars komplexitet och ambitionen att hitta någon form av standard.</p><p>Denna magisteruppsats har påvisat problematiken med att de flesta metoder som tillämpas på immateriella tillgångar använder i viss utsträckning jämförbara transaktioner. Kompabilitetskraven på de jämförbara immateriella tillgångarna utgör ett problem eftersom de är svåra att tillämpa strikt och ett återkommande problem är den begränsade tillgången till information. En majoritet av de tillgängliga avtalen publiceras i databaser som är starkt fokuserad på amerikanska företags transaktioner och sällan ges alla nödvändiga uppgifter. Detta resulterar i sämre tillförlitlighet på de jämförbara transaktionerna, eftersom det geografiska området, storleken på företagen och dess funktioner sällan är jämförbara med de testade parterna eller transaktionerna. I vissa branscher är det näst intill omöjligt att hitta oberoende jämförbara transaktioner, särskilt för icke-rutinmässiga immateriella tillgångar.</p><p>Skillnaden mellan teori och praktik visas genom användandet, skattemyndigheters och domstolars accepterande, av transaktioner utan tillräcklig jämförbarhet. Detta förenklade och praktiska tillvägagångssätt beror på den begränsade tillgången på information och behovet av att undvika orimliga krav på multinationella företag att producera jämförbarhetsanalyser och dokumentation till internprissättningen</p><p> </p>

This research began by addressing the question: can effective interface design guidelines be produced for use in the design of future consumer product technologies (CPT)? A literature review explored published studies evaluating existing Human- Computer Interaction guidelines to establish their effectiveness in relation to CPT. Through this review, effectiveness was found to be limited but potentially could be improved using user-centred design methods. In response, six short studies were undertaken to produce user-centred CPT guidelines and to evaluate them using two sets of effectiveness criteria: specificity and applicability. These studies supported findings from the HCI literature. Despite improving the specificity and applicability of the CPT guidelines, passive, non-bespoke design guidelines have still been shown to have little impact on interaction design activity. Other links between research and practice needed to be identified. Two further field investigations indicated that, whilst the use of ergonomics methods was limited in commercial design consultancies, certain types of participative methods considering 'situated design in context' might be helpful. A second literature review was conducted to explore the importance of context-based design activity. As an outcome, design tools were proposed using participative design techniques involving games and role playing. Through a second series of five laboratory and field studies, the proposed design tools were developed and iteratively evaluated. It was demonstrated that the design tools could affect interaction design activity, but further work is still required on improving one of the applicability criteria - 'organisational survival'. These findings demonstrated that interaction designers can effectively produce their own design data using the design tools provided that this design activity is situated within the context of an interaction design problem. It has also been shown that if interaction design tools are to be effective they should satisfy all specificity and applicability criteria established in this inquiry.

Made available in DSpace on 2014-08-26T17:15:21Z (GMT). No. of bitstreams: 2 license.txt: 1748 bytes, checksum: 8a4605be74aa9ea9d79846c1fba20a33 (MD5) 138.pdf: 442238 bytes, checksum: 93bcbaf5811e70bcccbf998bdbb5306e (MD5) Previous issue date: 2006 / Os atos administrativos, e entre estes os decretos, expedidos, como forma de dar cumprimento as leis, enquanto normas legais na área de alimentos, são de suma importância, uma vez que a aplicabilidade normativa é inerente as ações desenvolvidas pela Vigilância Sanitária. A trajetória histórica da Vigilância Sanitária Municipal do Rio de Janeiro inicia-se, com a fusão do Estado do Rio de Janeiro com a Guanabara. O processo de fusão foi consolidado, em 1975, criando a Prefeitura da Cidade do Rio de Janeiro, e, por conseguinte, a Secretaria Municipal de Saúde onde, encontrava-se alocado o Serviço de Controle de Alimentos ao qual competia o controle de alimentos e dos estabelecimentos relacionados a alimentos, iniciando o exercício do poder de polícia administrativa sobre os alimentos, no concernente a atividades desempenhadas em seu território. Com a Lei 8080, de 1990, chamada Lei Orgânica da Saúde, teve início a organização do Sistema Único de Saúde (SUS) e a definição de Vigilância Sanitária e suas competências. Desta forma, o início e toda a década de 90, foram anos decisivos para a ampliação e discussão dos modelos e formas de agir no Sistema de Vigilância Sanitária, percebe-se no decorrer dos anos seguintes uma grande preocupação das autoridades competentes em atualizar continuamente as leis, para que pudessem ser compreensíveis e adequadas à realidade do país, aumentando assim a eficácia das medidas voltadas à Vigilância Sanitária dos alimentos. Assim, este trabalho apresentado na forma de artigos publicados inicia-se com o estudo da aplicabilidade normativa nas ações desenvolvidas pela Vigilância Sanitária, apresenta um levantamento das principais ações desenvolvidas pela Vigilância Sanitária Municipal do Rio de janeiro no período de 1997 a 2004 com ênfase nos três últimos anos, avaliando ainda, o controle sobre águas minerais consumidas no município do Rio de Janeiro como forma de dar visibilidade as ações municipais. Muitas são as possibilidades que se inserem nos objetos de ação da Vigilância Sanitária dentro de um contexto em que as potencialidades do risco a saúde individual e coletiva podem se apresentar em maior ou menor intensidade. Assim, e sem a pretensão de ser conclusivo, pode-se extrair deste estudo algumas perspectivas para as Vigilâncias Sanitárias de caráter executivo como no nosso caso, seguindo os preceitos do Sistema de Vigilância Sanitária, as metas pactuadas e principalmente desenvolvendo atividades que forem de relevância na preservação da saúde da população podendo ainda servir de molde para outras vigilâncias municipais. / The administractive acts, including the decree, to object accomplish the lows, as legal guidelines concerning the sanitary surveillance of foods, is very important, because the normative aplication have been presented in a systematic way of de actions in Sanitary Surveillance. In Rio de Janeiro, the Sanitary Surveillance’s historic pathway starts out with the fusion of states of Rio de Janeiro and Guanabara. The final fusion process between the two states was finalized due to low number one from 1975. When the city of Rio de Janeiro was criated as well as it’s Helth Department where was alocated the Food Control Service wich was responsible for the control of food related establishments within it’s territory. With the advent of law 8080 from 1990, called Healt’s Organic Law, the so called prime Health Care System was criated was well as the competencies delegated to the established Sanitary Surveillance Department. In regards to the fact just mentioned, the nineties were decisive for a deeper discussion in regards to the modes of action to be employed by the sanitary surveillance. In order to adress the country’s current scenario a great concern is spente in regards to law actualization nevertheless, the current study to be presented in past published artcles format starts out with a study about the aplpicability of normative acts taken by the sanitary surveillance. The proposed study also presents the main actions tanken by the Sanitary Surveillance Department between the years of 1997 and 2004, plancing special emphasis on the last three years. The bottled water consumption in the city of Rio de Janeiro was also evaluated as a mean to give more visibility to the sanitary actions taken in the city of Rio de Janeiro. There are many possibilities avaliable as far as than sanitary surveillance scope of action as the potential riskis involving the individuals and the coletivity vary greatly. Nevertheless, new executive perspectives can be taken and applied to Sanitary Surveillance like shared goals and most importantly activities destined to the population’s helth prevention in way that it can serve as guidelines to state based sanitary surveillance branches.

While research on entrepreneurship education increased along with the number of programs, little is known about whether students value certain components of entrepreneurship education differently based on their career choice. In this thesis, we want to close this gap by investigating whether there is a difference in the perception of the learning experience among graduates of an entrepreneurship program who chose employment versus those who became business owners. Using comparative analysis, we examined a survey among 93 alumni of the master’s program in entrepreneurship at Uppsala University between 2014 and 2022. Our findings indicate that the program is applicable regardless of the career chosen. However, the level of applicability varies throughout different course concepts and theories. We also noted differences in where the alumni put emphasis and found that contextual factors might influence the effectiveness of entrepreneurship programs. This research contributes to understanding the applicability of entrepreneurship education programs depending on career preferences and gives insights into the relevance and effectiveness of such programs. This study provides relevant implications for universities offering entrepreneurship education and future students considering them based on their career preferences.

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Artificial intelligence (AI) and machine learning (ML) present some application opportunities and challenges that can be framed as learning problems. The performance of machine learning models depends on algorithms and the data. Moreover, learning algorithms create a model of reality through learning and testing with data processes, and their performance shows an agreement degree of their assumed model with reality. ML algorithms have been successfully used in numerous classification problems. With the developing popularity of using ML models for many purposes in different domains, the validation of such predictive models is currently required more formally. Traditionally, there are many studies related to model evaluation, robustness, reliability, and the quality of the data and the data-driven models. However, those studies do not consider the concept of the applicability domain (AD) yet. The issue is that the AD is not often well defined, or it is not defined at all in many fields. This work investigates the robustness of ML classification models from the applicability domain perspective. A standard definition of applicability domain regards the spaces in which the model provides results with specific reliability. The main aim of this study is to investigate the connection between the applicability domain approach and the classification model performance. We are examining the usefulness of assessing the AD for the classification model, i.e. reliability, reuse, robustness of classifiers. The work is implemented using three approaches, and these approaches are conducted in three various attempts: firstly, assessing the applicability domain for the classification model; secondly, investigating the robustness of the classification model based on the applicability domain approach; thirdly, selecting an optimal model using Pareto optimality. The experiments in this work are illustrated by considering different machine learning algorithms for binary and multi-class classifications for healthcare datasets from public benchmark data repositories. In the first approach, the decision trees algorithm (DT) is used for the classification of data in the classification stage. The feature selection method is applied to choose features for classification. The obtained classifiers are used in the third approach for selection of models using Pareto optimality. The second approach is implemented using three steps; namely, building classification model; generating synthetic data; and evaluating the obtained results. The results obtained from the study provide an understanding of how the proposed approach can help to define the model’s robustness and the applicability domain, for providing reliable outputs. These approaches open opportunities for classification data and model management. The proposed algorithms are implemented through a set of experiments on classification accuracy of instances, which fall in the domain of the model. For the first approach, by considering all the features, the highest accuracy obtained is 0.98, with thresholds average of 0.34 for Breast cancer dataset. After applying recursive feature elimination (RFE) method, the accuracy is 0.96% with 0.27 thresholds average. For the robustness of the classification model based on the applicability domain approach, the minimum accuracy is 0.62% for Indian Liver Patient data at r=0.10, and the maximum accuracy is 0.99% for Thyroid dataset at r=0.10. For the selection of an optimal model using Pareto optimality, the optimally selected classifier gives the accuracy of 0.94% with 0.35 thresholds average. This research investigates critical aspects of the applicability domain as related to the robustness of classification ML algorithms. However, the performance of machine learning techniques depends on the degree of reliable predictions of the model. In the literature, the robustness of the ML model can be defined as the ability of the model to provide the testing error close to the training error. Moreover, the properties can describe the stability of the model performance when being tested on the new datasets. Concluding, this thesis introduced the concept of applicability domain for classifiers and tested the use of this concept with some case studies on health-related public benchmark datasets. / Ministry of Higher Education in Libya

This study was based on the uncertainty and sensitivity analysis of a generic 10 MW Materials Test Reactor (MTR). In this study an uncertainty and sensitivity analysis methodology called code scaling applicability and uncertainty (CSAU) was implemented. Although this methodology follows 14 steps, only the following were carried out: scenario specification, nuclear power plant (NPP) selection, phenomena identification and ranking table (PIRT), selection of frozen code, provision of code documentation, determination of code applicability, determination of code and experiment accuracy, NPP sensitivity analysis calculations, combination of biases and uncertainties, and total uncertainty to calculate specific scenario in a specific NPP. The thermal hydraulic code Flownex®1 was used to model only the reactor core to investigate the effects of the input parameters on the selected output parameters of the hot channel in the core. These output parameters were mass flow rate, temperature of the coolant, outlet pressure, centreline temperature of the fuel and surface temperature of the cladding. The PIRT process was used in conjunction with the sensitivity analysis results in order to select the relevant input parameters that significantly influenced the selected output parameters. The input parameters that have the largest effect on the selected output parameters were found to be the coolant flow channel width between the plates in the hot channel, the width of the fuel plates itself in the hot channel, the heat generation in the fuel plate of the hot channel, the global mass flow rate, the global coolant inlet temperature, the coolant flow channel width between the plates in the cold channel, and the width of the fuel plates in the cold channel. The uncertainty of input parameters was then propagated in Flownex using the Monte Carlo based uncertainty analysis function. From these results, the corresponding probability density function (PDF) of each selected output parameter was constructed. These functions were found to follow a normal distribution. / MIng (Nuclear Engineering), North-West University, Potchefstroom Campus, 2014

"The Strengths and Limitations of Input-Output Analysis in Evaluating Fiscal Policy" by Bc. Lenka Liskova Abstract: The thesis addresses the recent debates on suitable macroeconomic policy and calls for an alternative evaluation and forecasting method of economic impact, by assessing the applicability of Leontief's input- output model. We concentrate on providing an insight into the entire process of input-output analysis, which yields computation of simple input-output multipliers - output, gross value added and income multi- pliers. Thanks to the ability to capture linkages in the economy, com- puted multipliers are used as a tool to evaluate the effects of vehicle scrappage schemes and ICT infrastructure investment subsidies applied within a sample of diverse developed countries - Australia, Germany, Japan, UK and USA. We also aim to provide a sufficient explanation of the input-output model and a computation manual based on the example of the Leontief open model and calculation of simple multipli- ers. In our research, we numerically evaluate the effects of fiscal stim- ulus measures in the automobile industry and ICT sector and provide their comparison among 5 countries with different industry structures. Most importantly, the thesis provides a suggestion for policy makers to consider applying input-output...

The study deals with the problem of applicability of two anthropological theories, structural functionalism and interpretive anthropology of Clifford Geertz. By applicability is meant what concrete difference using of one or the other theory brings about in ethnography. Each of the theories is at first thoroughly examined with emphasis on its possible aims, assumptions, and consequences for an ethnographer. Then each theory is put to test in examination of one particular ethnography associated with the theory. Evans-Pritchard's The Nuer serves as an instance of structural functionalism. Clifford Geertz's Negara as an example of interpretative analysis. Structural functionalism is shown to provide an ethnographer with a much more definite guidance which contributes to better possibilities of verification and comparability of the results than interpretive anthropology. Apart from the main subject, the study is concerned with more general questions, especially related to non-existence of a paradigm in anthropology and some of its causes.

Le carcinome basocellulaire (CBC) est un cancer cutané très fréquent représentant un problème de santé publique majeur. Il métastase rarement mais peut devenir très invasif localement s’il n’est pas pris en charge rapidement. Actuellement, le diagnostic de certitude du CBC est obtenu par examen anatomopathologique de coupes fines ; ce qui présente pour inconvénient d’être invasif et de donner une réponse différée. De plus, la chirurgie du CBC ne bénéficie pas d’outil permettant de définir en temps réel la largeur optimale des marges de sécurité ; celles-ci devant être minimales pour éviter les séquelles esthétiques mais suffisantes pour empêcher toute récidive. L’objectif de ces travaux de thèse est d’évaluer l’apport potentiel de la spectroscopie Raman dans la prise en charge du CBC. Cette technologie applicable in vivo grâce au développement de sondes adaptées, permet une exploration tissulaire à un niveau moléculaire relativement rapide. Au total, 32 patients ont été inclus dans cette étude. A partir des spectres enregistrés in vivo, un modèle de discrimination CBC / peau saine a été développé, à partir duquel les marges d’excision latérales ont pu être évaluées. Les marges profondes ont également été étudiées après enregistrement de spectres sur les pièces fraichement excisées. Des marqueurs Raman de discrimination ont été identifiés aux différentes échelles in vivo, ex vivo et in vitro; ils constituent des bio-indicateurs potentiels pour orienter la prise de décision chirurgicale. Enfin, la contribution des fonds spectraux, habituellement écartés des analyses Raman, a été considérée et leur intérêt dans le cadre de ce projet a été discuté. / Basal cell carcinoma (BCC) is the most common skin cancer and a major problem for healthcare services worldwide. BCC rarely metastasizes but can become highly damaging for surrounding tissue in case of late diagnosis. Actually, the gold standard for BCC diagnosis relies on histopathological assessment of thin sections, but it is an invasive method which provides a delayed response. Moreover, it will be helpful during surgery of BCC to assess in real-time the optimal size of the security margins, which has to be small enough to minimize aesthetic sequelae but sufficient to avoid recurrence. The aim of this work is to evaluate the potential contribution of Raman spectroscopy in the management of BCC. This technology can be applied in vivo thanks to the development of appropriate probes and allows a relatively rapid tissue exploration at a molecular level. A total of 32 patients were included in this study. From in vivo recorded spectra, a model of discrimination BCC / healthy skin was implemented, from which the width of excision margins was evaluated. Deep margins were also studied after recording spectra on freshly excised pieces. Discriminant Raman markers were identified at different levels in vivo, ex vivo and in vitro; they are potential bio-indicators to help the surgeon to define ideal excision margins. In addition, the contribution of spectral backgrounds, usually removed from Raman analysis, was considered and their interest in this project was discussed