It is a truism that the legal system lags behind societal and technological developments. The common system of VAT is no exception. The objective of this thesis is to examine how the existing VAT rules applies to virtual assets, in particular NFTs and purchasable collectibles in computer games. The aim is to study how transactions with these assets are classified from a VAT perspective and to evaluate whether this classification is compatible with the VAT neutrality principle and the function of VAT as a general tax on final consumption.  One finding related to the classification part of this thesis is that these transactions, which often involve a token and an underlying asset, are treated as a composite supply of services and not a supply of goods for VAT purposes. This implies that the special scheme for second-hand goods cannot be applied. Other classification aspects to assess whether the supply falls within the scope of VAT and whether the supply is taxed or exempt, are also analyzed. There is no ground for NFTs or other virtual assets to be exempt generally. Though, certain types or functions for NFTs may be exempt as financial transactions. The evaluation concludes that the existing rules are partly adapted to handle transactions with these types of virtual assets conducted in a virtual environment. However, the existing rules could lead to an unmotivated double taxation, which may preclude the pursuit of economic activities.

Introdução: A psicoterapia infantil mediada com o computador pode tornar os pacientes mais colaborativos e motivados, diminuir o estigma de ir à terapia, aproximar e melhorar a relação com o terapeuta, facilitar a compreensão de conceitos terapêuticos fundamentais dentro da abordagem cognitivo-comportamental, melhorando suas habilidades de resolução de problemas além de estruturar as sessões de terapia. Objetivo: Criar um protocolo computadorizado para tratamento psicoterápico de crianças denominado Projeto Transformador. Avaliar o projeto para saber de sua viabilidade e utilidade como instrumento terapêutico. Método: Foram realizados dois estudos, um com as crianças e outro com os terapeutas. Os dois estudos foram abertos e utilizaram métodos quantitativos e qualitativos. O primeiro ensaio (A), foi realizado com 10 crianças com transtornos de ansiedade, que responderam a escalas de avaliação e a questionários. No segundo estudo (B), 12 terapeutas usaram o Projeto Transformador em sua prática clínica e sua experiência foi ouvida e analisada. Resultados: Os dados coletados mostraram que as crianças e os terapeutas ficaram satisfeitos com o programa computadorizado Projeto Transformador e este mostrou-se útil motivando a execução de um ensaio clínico randomizado / Introduction: Computer-mediated child psychotherapy can make patients more collaborative and motivated, decrease the stigma of going to therapy, closen and improve the relationship with the therapist, facilitate the understanding of fundamental therapeutic concepts within the cognitive-behavioral approach, improving their problem solving skills, as well as structure therapy sessions. Objective: To create a computerized protocol for psychotherapeutic treatment of children called Projeto Transformador. To assess the project\'s feasibility and usefulness as a therapeutic instrument. Method: Two studies were performed, one with children and one with therapists. Both studies were open and used quantitative and qualitative methods. The first study (A) was conducted with ten children with anxiety disorders who responded to evaluation scales and questionnaires. In the second study (B), twelve therapists used Projeto Transformador in their clinical practice and their experiences were heard and analyzed. Results: The data collected showed that both children and therapists were satisfied with the computerized program Projeto Transformador and that the program proved to be useful, motivating the implementation of randomized clinical tests

Seventeen teens (mean age = 11.71. SD = 1.26) who had experiences in playing online games participated in the focus group interviews of Study 2. Their responses were collected in order to develop comprehensive scales to measure cyber-victimization and cyberbullying, so as to better understand the differences between online and real life friendship and also to reveal the reasons behind playing online games. Studies 3 and 4 were based on the same sample of six hundred twenty-six grade 5 and 6 students (mean age =10.81, SD = .83), but with different purposes. In Study 3, two scales, both ultimately (following test analyses) comprised of eight items were developed for measuring cyber-victimization and cyberbullying, They demonstrated satisfactory reliabilities and criterion validities. In Study 4, the relative quality of best friendship in online games versus in real life, as well as the relative importance of friendship, victimization, and bullying in real life and in online games in relation to early adolescents' overall psychosocial adjustment were examined. Online victimization and online bullying were negatively related to psychological well-being of early adolescents. After controlling demographics, computer gaming habits, school victimization and real life friendship, online victimization still significantly and negatively explained additional variance in friendship satisfaction, while online friendship still positively and significantly explained additional variance in social competence, friendship satisfaction, self esteem and life satisfaction after demographics, computer gaming habits, school victimization, and real life friendship were statistically controlled. Gender moderated the relationship between real life friendship and social competence and friendship satisfaction, but it did not moderate the relationship between online friendship and the other psychological constructs. This research demonstrated the theoretical and practical importance of investigating social experiences (both negative, i.e. being cyber-bullied, and positive, i.e. building up online friendship) in the online context. / The present research comprised four studies to investigate the relation of online game playing and correlates of three important aspects, namely friendship, victimization and bullying, of social development of Hong Kong Chinese grade 5 and 6 students. Comparisons of these correlates across two contexts, the real life and internet experiences, were also made. Four hundred ninety-four grade five and six students (mean age = 11.54, SD = .91) participated in Study 1. Average times spent on different types of different type of computer games and the importance of social functioning of online games were determined. Average time spent per day on Massively Multiplayer Online Games (MMOGs), solitary computer games, handheld video games e.g. NDS, PSP, and home video consoles (e.g., Wii) were 2.38 hours (SD =2.21), 1.66 hours (SD =1.86), 1.25 hours, (SD =1.54), and .67 hours (SD =1.15), respectively. Social functioning of online games was positively correlated with life satisfaction of early adolescents. / Leung, Nga Man. / Adviser: Catherine McBride-Chang. / Source: Dissertation Abstracts International, Volume: 72-04, Section: B, page: . / Thesis (Ph.D.)--Chinese University of Hong Kong, 2010. / Includes bibliographical references (leaves 109-119). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. Ann Arbor, MI : ProQuest Information and Learning Company, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstract also in Chinese.

Introdução: A psicoterapia infantil mediada com o computador pode tornar os pacientes mais colaborativos e motivados, diminuir o estigma de ir à terapia, aproximar e melhorar a relação com o terapeuta, facilitar a compreensão de conceitos terapêuticos fundamentais dentro da abordagem cognitivo-comportamental, melhorando suas habilidades de resolução de problemas além de estruturar as sessões de terapia. Objetivo: Criar um protocolo computadorizado para tratamento psicoterápico de crianças denominado Projeto Transformador. Avaliar o projeto para saber de sua viabilidade e utilidade como instrumento terapêutico. Método: Foram realizados dois estudos, um com as crianças e outro com os terapeutas. Os dois estudos foram abertos e utilizaram métodos quantitativos e qualitativos. O primeiro ensaio (A), foi realizado com 10 crianças com transtornos de ansiedade, que responderam a escalas de avaliação e a questionários. No segundo estudo (B), 12 terapeutas usaram o Projeto Transformador em sua prática clínica e sua experiência foi ouvida e analisada. Resultados: Os dados coletados mostraram que as crianças e os terapeutas ficaram satisfeitos com o programa computadorizado Projeto Transformador e este mostrou-se útil motivando a execução de um ensaio clínico randomizado / Introduction: Computer-mediated child psychotherapy can make patients more collaborative and motivated, decrease the stigma of going to therapy, closen and improve the relationship with the therapist, facilitate the understanding of fundamental therapeutic concepts within the cognitive-behavioral approach, improving their problem solving skills, as well as structure therapy sessions. Objective: To create a computerized protocol for psychotherapeutic treatment of children called Projeto Transformador. To assess the project\'s feasibility and usefulness as a therapeutic instrument. Method: Two studies were performed, one with children and one with therapists. Both studies were open and used quantitative and qualitative methods. The first study (A) was conducted with ten children with anxiety disorders who responded to evaluation scales and questionnaires. In the second study (B), twelve therapists used Projeto Transformador in their clinical practice and their experiences were heard and analyzed. Results: The data collected showed that both children and therapists were satisfied with the computerized program Projeto Transformador and that the program proved to be useful, motivating the implementation of randomized clinical tests

This dissertation presents a framework which supports a group-based exploratory approach to learning and integrates 3D gaming methods and technologies with an institutional learning environment. This provides learners with anytime-anywhere access to interactive learning materials, thereby supporting a self paced and personalised approach to learning. A simulation environment based on real world data has been developed, with a computer games methodology adopted as the means by which users are able to progress through the system. Within a virtual setting users, or groups of users, are faced with a series of dynamic challenges with which they engage until such time as they have shown a certain level of competence. Once a series of domain specific objectives have been met, users are able to progress forward to the next level of the simulation. Through the use of Internet and 3D visualisation technologies, an excavation simulator has been developed which provides the opportunity for students to engage in a virtual excavation project, applying their knowledge and reflecting on the outcomes of their decisions. The excavation simulator enhances the student learning experience by providing opportunities for students to engage with the archaeological excavation process in a customisable, virtual environment. Not only does this provide students with an opportunity to put some of the theories they are familiar with into practice, but it also allows for archaeology courses to place a greater emphasis on the practical application of knowledge that occurs during the excavation process. Laconia Acropolis Virtual Archaeology (LAVA) is a co-operative exploratory learning environment that addresses the need for students to engage with archaeological excavation scenarios. By leveraging the immersive nature of gaming technologies and 3D multi-user virtual environments (MUVEs), LAVA facilitates the adoption of exploratory learning practices in environments which have previously been inaccessible due to barriers of space, time or cost.

Explore pictures of supernatural beings and other creatures which could be found in current visualizations of Fantasy genres, computer games, illustrations and films. Study and categorize visual and written materials, follow these fantastic creatures, how they look like and how the appearance of them changes through time. Track the source of the appearance by comparing modern sources and older pictures and also by studying old myths and legends. Research what inspiration how impacted the process of creating new concepts. Study and define terms such as imagination and fantasy. Through scientific research, try to map how the children imagine fantastic creatures and from what pictures and text their images come from. What do children find scary? What ways and techniques stimulate their imagination? Plan and realize an art project following up your findings. Powered by TCPDF (www.tcpdf.org)

The topic of computer/video games and their translation has only recently attracted attention of translation scholars. The thesis aims at introducing the phenomenon as a legitimate topic of translation studies, presenting it as a specific and influential medium with an extensive user subculture. A description of the overall process of game localization, and specifically its practice in the Czech Republic are included. Lexical analysis of selected computer game reviews and online discussions is complemented with a questionnaire survey to reveal if and how computer games and game- focused articles influence the constitution of a characteristic sociolect and its usage outside the gamer subculture. Concepts used in intercultural and interlingual transfer of computer games are defined and compared with established terms in translation studies. A comparative analysis of original and Czech versions of two computer games is carried out to identify translation methods used in the transfer of culture- and language-specific elements in order to determine whether the process of computer game translation exhibits any specific features that may justify the introduction of new terms into translation studies. Specific features of computer games in translation are described and an analysis of several games...

Sound is an important part of almost all media. In games, sounds are used to evoke intense emotions in players. Studies has showed that music on its own can induce emotions. Soundeffects is another type of sounds that appear in games. However, do they contribute to the emotional experience? Understanding this will help sound designers enhance scenes in future video games. In this study, 23 participants were asked to conduct a test divided into two part. In the first part they were tasked to listen to four sound effects of fire and choose attributes from a predetermined list that they thought suited. Among these physical attributes were two emotional attributes. In the second part, the subjects were tasked with choosing one of the fours sound effects for a scenario with a positive emotion and motivate their choice. The results show that no sound had neither positive nor negative as an emotional attribute. Of the four sounds, two showed significance that emotion alone was an attribute for the sound. The results from the second part showed that the subjects were divided in what motivated them to choose a sound. More than a third of the subjects based their choice only on if the sound matched the emotion of the scenario presented while slightly less than a third based it only on to fit the location. The last third based it on both emotion and location.

Mass Effect is a Science Fiction/Action Role Playing/Third Person Shooter video game series that takes place in the year 2183, in which the player assumes control of Commander Shepard. Players can choose to customize the character based on his/her gender, appearance, sexual orientation, background origin and occupation. The choices that show up in the game are also based on how the player wants their version of Shepard to interact with other characters and allows players some leeway to shape their own narrative. The series also discusses and acknowledges issues of race, gender, subjecthood and sovereignty, politics and sexual orientation within its narrative. This analysis focuses on the text of the series and its implications concerning hegemonic reinforcement and/or resistance in terms of race, gender, sexual orientation, politics, and warfare tactics. / Includes bibliography. / Thesis (M.A.)--Florida Atlantic University, 2014. / FAU Electronic Theses and Dissertations Collection

This diploma thesis looks at and examines the use of using computers in kindergartens - in particular, their use by members of the teaching staff. The theoretical part of the thesis describes the use of computers by the school principal and teachers and particularly but most importantly, the direct use of computers as part of the educational activities aimed at children in kindergarten. The practical part examines the current degree to which computers are used in kindergartens in the region of Central Bohemia and the potential interest of parents in having computers and educational computer games used in the education of their children in these kindergartens. In summary, the thesis will make an assessment of the impact the use of computers and computer related activities are having on selected areas of the education of kindergarten age children.