Η άθροιση μεγάλων αριθμών είναι μια χρονοβόρα και ενεργοβόρα διαδικασία. Πολλές μέθοδοι έχουν αναπτυχθεί για να μειωθεί η καθυστέρηση υπολογισμού του αθροίσματος λόγω της μετάδοσης κρατουμένου. Τέτοιες είναι η πρόβλεψη κρατουμένου (carry look ahead) και η επιλογή κρατουμένου (carry select). Αυτές οι αρχιτεκτονικές δεν είναι επαρκώς επεκτάσιμες για μεγάλους αριθμούς (με πολλά bits) ή πολλούς αριθμούς, διότι παράγονται μεγάλα και ενεργοβόρα κυκλώματα. Στην παρούσα εργασία μελετάται η μέθοδος υπολοίπου (RNS), η οποία χρησιμοποιεί συστήματα αριθμών μεγαλύτερα από το δυαδικό. Ορίζεται μια βάση τριών αριθμών και οι αριθμοί αναπαρίστανται στα εκάστοτε τρία συστήματα της βάσης. Η άθροιση γίνεται παράλληλα σε κάθε σύστημα και τέλος οι αριθμοί μετατρέπονται πάλι στο δυαδικό. Τα πλεονεκτήματα αυτής της προσέγγισης είναι η παραλληλία και η απουσία μεγάλων κυκλωμάτων διάδοσης κρατουμένου. Το μειονέκτημα είναι ότι χρειάζονται κυκλώματα μετατροπής από και προς το δυαδικό σύστημα. Αυτού του είδους οι αθροιστές συγκρίνονται για κατανάλωση ενέργειας με τους γνωστούς carry look ahead και carry select. Διαπιστώθηκε ότι οι RNS αθροιστές καταναλώνουν λιγότερη ενέργεια. / The addition of many-bits numbers is a time and power consuming task. Many methods are developed to reduce the sum calculation delay due to carry propagation. Such techniques are Carry Look Ahead and Carry Select, Those techniques are not scalable to many bits numbers or a set of many numbers: the circuits needed are big and power consuming. In this thesis, the the RNS technique is investigated. This technique uses radix bigger than binary. A 3-numbers base is defined and the numbers that participate in the sum are represented uniquely in each element radix. The addition is performed in parallel in each radix. Finally the result is transformed back to the binary numbers system. The advantages of this technique are the parallelization of the process and the lack of carry propagation circuits. The disadvantage is that transformation circuits are need from/to binary system. The RNS adders are compared to CLA and CS for power. Such adders are compared to CLA and CS for power consumption. It is found that RNS adders consume less energy.

Det är inte alltid företagen går med vinst utan det händer att ett beskattningsår slutar med en förlust. Lagstiftningen i Sverige och även internationellt tillåter företagen att spara denna förlust till ett år med vinst vilket resulterar i ett lägre skattemässigt resultat. I det fall flera beskattningsår slutar i förlust får de läggas till tidigare förluster och sparas ackumulerade för att rullas framåt på obestämt tid. Reglerna avseende förlustutjämning har funnits lagstadgat sedan 1960 och de resonemang som finns i föregående utredningar gäller i mycket fortfarande idag. Idag återfinns reglerna för denna förlustreglering, underskottsavdrag, i  Inkomstskattelagens (1999:1229) 40:e kapitel och har sedan införandet genomgått många förändringar i form av både förenklingar och spärrande lagstiftning. Grunderna i lagstiftningen finns dock kvar i dagens lagstiftning avseende metoder och förhållningssätt. Lagstiftaren vidhåller sin ståndpunkt medan flera aktörer på marknaden som är kunniga på området ifrågasätter vissa förhållningssätt och regleringar främst i form av spärrlagstiftning. Regelverket har ett allmänt rykte om sig att vara krångligt och svårtolkat men dess konstruktion försvaras av lagstiftaren genom att det krävs så pass avancerad lagstiftning för att uppfylla grundsyftet med spärrlagstiftningen, att hindra handeln med s.k. skalbolag. Spärrarna i lagstiftningen aktiveras av förändringar i ägarkonstruktionen vid förvärv av andelar i ett underskottsföretag. Det finns flera alternativ till resultatutjämning som tillämpas och tillämpats av flera länder internationellt sett och de svenska utredningarna alla fokuserat på samma metod – förlustavdrag genom carry forward. Metoden innebär att ett beskattningsårs förlust får sparas genom att rullas framåt och kvittas mot ett efterföljande års positiva resultat. Förutom denna metod finns även två andra sätt att genomföra ett förlustavdrag. Det finns en metod som innebär utjämning bakåt i tiden, carry back, samt en fullständig metod, recoupment, som leder till en negativ skatt för ett förlustår. En av huvudorsakerna till svårigheterna med tillämpningen av lagen anses ligga i de många odefinierade och tvetydliga begrepp kapitlet innehåller. Det saknas sedan tidigare tydliga definitioner av deras innebörd i förarbeten vilket leder till problem vid tolkningen av reglernas verkan. Ramen för regelverket har istället i mångt och mycket klargjorts genom praxis vilket i huvudsak reglerar tillämpningen av detta kapitel i Inkomstskattelagen (IL). För att förhindra möjligheten till undandragande av skatt genom handel med förlustbolag, skalbolag, infördes även en spärrlagstiftning. Regelverket innebär att i de fall andelar motsvarar bestämmande inflytande förvärvas aktiveras en spärr. Det gäller främst för det förvärvade bolagets underskott från tidigare beskattningsår. Spärrarna består av dels en beloppsspärr baserad på förvärvsbeloppet samt dels en koncernbidragsspärr som hindrar möjligheten till utjämning genom koncernbidrag. Valet av utjämningsmetod gjordes 1958 under den utredning som föregick lagstiftningen 1960. Fortsättningsvis håller efterföljande utredningar fast vid samma metod trots att det gått många år sedan dess och att utvecklingen både nationell och internationellt genomgått stora förändringar. Vårt förhållningssätt till verksamheter har även förändrats och handeln sker inte enbart inom landets gränser utan även till stor del internationellt. Vi ingår även numer i ett samarbete, EU, som förutsätter att medlemmarna ska arbeta över länders gränser och främja ett unisont klimat. Kanske borde det även innebära en översikt över lagstiftning som skiljer sig från andra länder som är våra konkurrenter för att om möjligt öka våra konkurrensfördelar till att komma närmare deras lagstiftning. Rättsläget för avdragsrätten av tidigare års underskott bestäms i stor mån av praxis på området. De begrepp som styr tillämpningen av regelverket saknar stundom helt definition även i de förarbeten som föregått stiftandet. Kritiken för detta är omfattande inom doktrinen eftersom reglerna blir svåra att överskåda och tillämpa. Den förenkling som var syftet med skattereformen som inleddes i slutet av 1980-talet syns inte i detta regelverk. Bristen på definitioner och förklaringar gör att tolkning även måste sökas inom andra områden och på så vis bilda praxis på området. Området är krångligt och det är stundtals svårt att tolka verkningarna av ett agerande tillfredställande. Det räcker inte på långa vägar att låta sig ledas av kapitlets paragrafer utan ett måste att läsa in sig på den omfattande praxis som finns inom ämnet. Som ett led i denna problematik innebär det att området är mycket konsultvänligt som i vissa fall ändå kräver förhandsbesked för att säkerställa bedömningen av förvärvet eller omstruktureringen.

Abstract:   The last decade currency carry trade has gained a lot of popularity because of their apparent profitability. It is a strategy that has been developed to exploit violations of the Uncovered Interest Rate Parity. In particular, an investor must take a short position in a low-yielding currency to fund a long position in a high-yielding currency. In this research, we tried to contribute in the previous literature for the currency carry trade and its characteristics by using a different approach. Most of the researches that have been conducted in this area concern the risk agents associated with this strategy. However, in our research we investigated the relationship between currency carry trade and two equity indexes, one from the European market (DAX) and one from the American (DJIA). In order to do that, we estimated the returns of the DAX and the Dow Jones Industrial Average (DJIA) as well as the returns of a carry trade index created by the Deutsche Bank, the Deutsche Bank’s G10 Currency Future Harvest index. The returns were estimated for a time period of twenty years (1995-2014). More specific, we examined whether there is granger causality between the returns of carry trade and of DAX/DJIA, whether there is leverage effect on the returns of the same index and finally whether changes in the returns of one of those indexes can affect the subsequent volatility of the other two. For being able to do this examination, we used two different statistical models, the Vector Autoregression (VAR) and the EGARCH [1, 1] model.       The first empirical finding suggests that there is granger causal effect from the two equity markets to carry trade, however the carry trade granger cause only to DJIA index. The second finding indicates that there no leverage effect form the past returns to the future volatility for all the three indexes. Finally, the last finding suggests that the volatility process on the returns of one index cannot be determined by changes in the returns of the other two indexes. Keywords: Currency carry, uncovered interest rate parity, DAX, DJIA, G10 currency, granger causality, VAR, EGARCH[1,1]

Improving our understanding of the factors that shape the demography of populations now requires that we consider no event in isolation, and instead express current performance as a product of previous events and processes. Patterns of site choice and dispersal likely underpin a large proportion of the variation in reproductive success among individuals, but the consequences of dispersal decisions may only become apparent many months later at a separate stage of the annual cycle Only by studying the interactions among seasons can we determine how differences in annual routine translate into asymmetries in fitness, and subsequently apply this understanding to processes occurring at the population level. This thesis begins with a review of the phenomena known as carry-over effects (COEs; Chapter 2), where I find evidence to support their occurrence in a multitude of taxa and identify previously unconsidered drivers of carry-over effects that could potentially explain their widespread nature. The remainder of this thesis comprises empirical work using light-bellied Brent geese (Branta bernicla hrota) as a model system to study these processes. In Chapter 3 I show evidence of a COE in Brent geese mediated by body condition, but in addition demonstrate how the strength of this effect is moderated by downstream climatic conditions operating in a density-independent fashion. Chapter 4 describes the development of novel polymorphic microsatellite loci to be used in population genetic and parentage studies. In Chapter 5 I show that light-bellied Brent geese are highly site faithful and that this fidelity has a cultural basis. Finally in Chapter 6 I characterize patterns of mate choice, and investigate potential consequences of this pattern in light of the observed site fidelity, in terms of risk of inbreeding. Collectively my results demonstrate the utility of combining long-term datasets with genetic pedigrees to investigate patterns of dispersal in a migratory species. Moreover they highlight the necessity to study individual performance in the context of the entire annual cycle in order to fully characterize the nature and strength of fitness determinants operating at multiple stages in a migratory species.

No description available.

Master of Agribusiness / Department of Agricultural Economics / Daniel M. O'Brien / On-farm grain storage plays a key role in the production and distribution of corn in the United States. It can have economic impacts on a farm’s profitability and production efficiency over time. With the free market system of the United States, market fundamentals are a key component of decisions made on the farm regarding construction of grain storage facilities and how they are used in marketing decisions throughout a given production and marketing year. This analysis researches how grain storage decisions in the Northern Mississippi area are effected by corn basis differentials between the Memphis, TN river market and the Northern Alabama corn market. Corn basis differentials are considered along with annual changes in corn futures market carry in response to variations in grain market fundamentals. The profitability of constructing, maintaining, and operating on-farm grain storage is analyzed based on the local history of the local corn market basis patterns and the carry priced into the corn futures market. Through this analysis it was found that the biggest obstacle affecting the profitability of on-farm grain storage was the upfront cost of the facility. As costs of the facility were incurred, grain had to be stored for longer periods of time in order to be profitable based on history of improved basis and market carry over time. On-farm storage became profitable over a shorter storage period once the upfront costs of grain storage and handling facilities were paid based on the operating costs and market conditions within the analysis. On-farm storage can be a useful tool for a farm to increase profitability over time, beyond the scope of this analysis. This analysis proves that in the Northern Mississippi area over time, grain storage can be profitable based on improved cash basis and futures market carry. However, due to ever-changing market conditions, on-farm grain storage does not replace the need for the development of grain marketing plans in order to increase the likelihood of profitability.

O planejamento da produção é uma atividade que avalia decisões para um melhor uso dos recursos disponíveis, visando satisfazer aos objetivos produtivos da empresa ao longo de um horizonte de planejamento. Este trabalho enfoca o problema de dimensionamento de lotes com restrições de capacidade (PDLC), que é uma das tarefas centrais envolvidas no planejamento da produção. O PDLC visa determinar o tamanho dos lotes a serem produzidos em períodos de tempo de um horizonte de planejamento. Os PDLC estudados neste trabalho contemplam duas características importantes: a presença de múltiplos itens e a existência de tempos de preparação para as máquinas. Além disso, são consideradas restrições de capacidade e situações onde o atraso para atender a demanda é permitido (backlogging). Alguns dos modelos estudados permitem que a preparação do ambiente de produção para um dado item possa ser mantida de um período para o seguinte, o que propiciaria a economia de até uma preparação a cada período. Esta característica é chamada de preservação de preparação (carry-over). Também existem situações onde a preparação de uma máquina começa em um período e termina no período seguinte. Na literatura, esta característica é chamada de set-up crossover. Este trabalho tem três metas centrais: a) avaliar diferentes configurações do software comercial ILOG CPLEX 11 para a solução dos PDLC estudados; b) estudar a influência na solução dos PDLC quando se acrescenta a possibilidade de atraso na demanda, de preservação de preparação e de set-up crossover; c) aplicar local branching para resolver os problemas estudados. Para resolver as instâncias propostas, foram utilizados o software comercial ILOG CPLEX 11 e um programa em C++ que foi desenvolvido neste trabalho. Foram utilizados exemplos encontrados na literatura para avaliar as propostas, e bons resultados foram obtidos / The production planning is an activity that evaluates the decision for a better use of the available resources, in order to satisfy the productive objectives of the company over a planning horizon. This work focuses on the capacitated lot-sizing problem (CLSP), which is one of the central tasks involved in production planning. The CLSP means to determine the size of the lots to be produced in time periods of a planning horizon. The CLSP studied in this work contemplate two complicating characteristics: the presence of multiple items and the existence of set-up times for the machines. Besides that, capacity constraints and situations where backlog of the demand is allowed are also considered (backlogging). Some of the studied models allow the set-up of the production environment for a given item to be carried over to the next period, which could result in economy of a set-up in each period (carry-over). There are situations where the set-up of a machine starts in one period and crosses over to the next period (set-up crossover). This work has three main goals: a) evaluate different configurations of the commercial software ILOG CPLEX 11 to solve the different kinds of CLSP studied; b) study the influence of the solution of the CLSP when you consider the possibility of backlogging, set-up carry-over and set-up crossover; c) apply local branching to solve the studied problems. To solve the proposed instances, we used the commercial solver ILOG CPLEX 11 and the program in C++ developed in this work. The examples used to test both programs are found in the literature, and good results were obtained

A adubação verde no Brasil, apesar de ser comumente conhecida pelos seus benefícios, ainda é pouco utilizada no sistema de rotação de cultura na cana-de-açúcar. Dentre os fatores que ainda implicam na decisão de utilizar a tecnologia da adubação verde, esta o desconhecimento dos efeitos dos herbicidas residuais utilizados na cultura da cana, sobre as plantas utilizadas como adubação verde e a cultura da soja. Assim, esta pesquisa foi conduzida com o objetivo de avaliar: resíduos de herbicidas em solos arenoso e argiloso; efeitos dos resíduos sobre a biomassa fresca de Cajanus cajan, Canavalia ensiformis, Crotalaria juncea, C. spectabilis, C. ochroleuca e Mucuna pruriens; efeitos dos resíduos dos herbicidas na fototoxicidade e produção de grãos da cultura de soja cv. NA 5909 RG. Os experimentos foram desenvolvidos em áreas pertencentes a Usina São Martinho S/A, nos municípios de Iracemápolis/SP e Itirapina/SP, com os herbicidas amicarbazone, hexazinona, sulfentrazone e tebuthiuron, onde foram aplicadas cinco doses de cada herbicida em pré-emergência, aos 82 dias anteriores a semeadura das espécies. As doses utilizadas foram: 1/4D, 1/2D, 3/4D, D, 2D e testemunha sem aplicação; sendo D a dose recomendada de amicarbazone (1.050 g ha-1), ou de hexazinona (225 g ha-1), ou de tebuthiuron (1.200 g ha-1), ou de sulfentrazone (750 g ha-1). Todas as amostras foram enviadas e analisadas em laboratório, onde foi determinado os resíduos de cada herbicida em (μg Kg-1 solo). Os resíduos do herbicida amicarbazone detectados foram inferiores proporcionalmente, aos outros herbicidas testados, principalmente em solo arenoso. A maioria das espécies de adubos verdes estudadas, não apresentaram redução de biomassa onde foram aplicadas as doses comerciais de amicarbazone, hexazinona e sulfentrazone. O resíduo do herbicida tebuthiuron detectado no solo, foi superior proporcialmente, aos outros herbicidas testados, principalmente em solo argiloso. O herbicida tebuthiuron ocasionou a redução de biomassa para maioria das espécies a partir dos tratamento com a dose comercial. As espécies C. cajan e C. ensoformis foram as plantas mais tolerantes a maioria dos herbicidas testados. Para a maioria dos herbicidas testados, as espécies C. spectabilis e C. ocholeruca foram as espécies com maiores índices de redução, sendo a C. ochroleuca a espécie mais sensível. Na cultura da soja, o herbicida sulfentrazone não ocasionou redução, os herbicidas amicarbazone e hexazinona causaram redução de produtividade apenas nos tratamentos com maiores concentrações. O tebuthiuron foi o herbicida mais agressivo, causando reduções de produtividade principalmente com as maiores concentrações analisadas. / Green manure in Brazil, despite being commonly known for its benefits, is still little used in the crop rotation system in sugarcane. Among the factors even care in the decision to use the technology of green manure, is the lack of knowledge on the residual effects herbicides used during the crop, on the plants used as green manure and the soybean crop. Thus, this research was conducted with the propose of evaluating: herbicide residues in sandy and clayey soils; effects of residues on the fresh biomass weight of Cajanus cajan, Canavalia ensiformis, Crotalaria juncea, C. spectabilis, C. ochroleuca and Mucuna pruriens; residual effects on phototoxicity and grain yield of soybean crop cv. NA 5909 RG. The experiments were developed in areas of Sao Martinho S / A Plant, around Iracemapolis/SP and Itirapina/SP, using the herbicides amicarbazone, hexazinone, sulfentrazone and tebuthiuron, and applied five doses of each herbicide were applied in pre-emergence, at 82 days before planting of the species. The doses used were: 1/4D, 1/2D, 3/4D, D, 2D and a witness without application; with D being the recommended dose of amicarbazone (1,050 g ha-1), or hexazinone (225 g ha-1), or tebuthiuron (1,200 g ha-1), or sulfentrazone (750 g ha-1). All samples were sent and analyzed in laboratory, evaluating the residues of each herbicide were determined in (μg kg-1 soil). The residues of the amicarbazone herbicide detected, were proportionally lower than the other herbicides tested, mainly in sandy soil. Most of the green manure species, did not show any biomass reduction when applied commercial doses of amicarbazone, hexazinone and sulfentrazone were applied. The residual effects of tebuthiuron detected in the soil was higher proportionally, to the other herbicides tested, mainly in clayey soil. The herbicide tebuthiuron caused the reduction of biomass for most species from the commercial dose treatment. The species C. cajan and C. ensoformis were tolerant plants for most herbicides tested. For most of the tested herbicides, C. spectabilis and C. ocholeruca were the species with the highest reduction rates, C. ochroleuca being the most sensitive species. In the soybean crop, the herbicide sulfentrazone did not cause reduction, the herbicides amicarbazone and hexazinone caused a reduction of productivity only in the treatments with higher concentrations. Tebuthiuron was the most aggressive herbicide, causing productivity reductions mainly with the highest concentrations analyzed.

Esta pesquisa apresenta a aplicação de uma nova metodologia de medição de carreamento de solo, que foi utilizada durante o período de um ano, na área urbana de Paranavaí, no estado do Paraná. Teve como objetivo avaliar a fragilidade do solo e analisar os processos de erosão e arenização. Durante o seu desenvolvimento foram analisados principalmente os dados climáticos que envolveram desde as temperaturas médias anuais, índices de pluviosidade até direção e velocidade dos ventos de superfície. A partir da análise dos dados obtidos foram elaboradas cartas temáticas que permitiram um melhor entendimento do fenômeno da arenização, cerne deste trabalho. Uma série de fotos obtidas no campo auxiliou na análise e avaliação desses processos, gerando uma discussão de resultados que possibilitou tecer considerações sobre a recuperação de certas áreas onde ocorrem esses fenômenos. / This research aims to present the application of a new methodology of measurement of soil carrying over used during one-year term in the urban area of Paranavaí, in the state of Paraná-Brazil. Aiming to evaluate the soil fragility and analyzing the erosion processes and arenization, it was analyzed during its development, the climatic data from the average annual temperatures, pluviometric rates and even the direction and speed of the winds. Starting from the analysis point of the data collected, thematic letters were elaborated allowing a better comprehension of the arenization phenomenon, core of this work. A series of pictures were taken in field that helped us in the analysis and evaluation of these processes, arousing a discussion of the results, which let us talk about the recovery of certain areas where these phenomena occur.

Memoria (licenciado en ciencias jurídicas y sociales) / El avenimiento de nuevas tecnologías de transmisión televisiva ha generado que se desarrollen diversos mecanismos de utilización de señales de los organismos de radiodifusión. Dentro de estas formas de uso encontramos la efectuada por los operadores de cable, quienes toman la señal de los concesionarios de televisión abierta de libre recepción y la incluyen unilateralmente en sus parrillas programáticas que ofrecen a sus suscriptores de forma simultánea e inalterada. Así, a consecuencia de diversos conflictos legales suscitados en los últimos años es que se ha cuestionado el verdadero alcance de los derechos conexos otorgados a los organismos de radiodifusión y la posible infracción a sus derechos de propiedad intelectual por parte de los permisionarios con tal actividad. Ambos, aspectos recientemente modificados en la ley que introduce la televisión digital terrestre y que, a nivel internacional, podrían ser también materia del nuevo tratado de protección a los organismos de radiodifusión que se está discutiendo en la Organización Mundial de Propiedad Intelectual.