Em decorrência das regras de preço de transferência adotadas no Brasil, os produtos ou mercadorias importados de empresas do mesmo grupo econômico ou que possuem controle comum, faz-se necessário um método de controle para que essas operações sejam lucrativas ou ao menos deem o retorno almejado para as empresas. Esse trabalho tem como objetivo demonstrar o que é o preço de transferência no Brasil, quais são os métodos a serem utilizados, a confecção de um controle dessas operações e a comparação da margem de contribuição de um produto que tenha ajuste de preço de transferência. O desenvolvimento do trabalho foi elaborado através de publicações, livros e as leis pertinentes ao assunto. A correta interpretação e utilização dessas regras são importantes para que as empresas estejam em conformidade com o fisco brasileiro e mensurem o custo correto da operação. / As a result of transfer pricing rules adopted in Brazil, products or goods imported from companies in the same group or have common control, it is necessary a method to control such operations are profitable or at least give the desired return for businesses. This paper aims to demonstrate that the transfer price is in Brazil, which are the methods to be used, making the control of these operations and the comparison of the contribution margin of a product that has set the transfer price. The development work was done through publications, books and laws relevant to the subject. The correct use and interpretation of these rules are important for companies to comply with the Brazilian tax authorities and measure the correct cost of the operation.

This dissertation is comprised of three papers that analyze the relationship between political money, elite interests and policies. Individual papers in this work are connected through this overarching theme and the methodology that is used. Each paper employs statistical methods on large-scale datasets with an emphasis on network analysis. The first paper investigates the relationship between the strength of elite connections and the success of renewable energy and emission reduction policies. Based on an original dataset created from social media accounts of the ministers in 34 countries, this analysis uses a stochastic block model and modularity analysis to compare the strength of connections between different types of elites. The quantitative analysis is complemented by in-depth interviews conducted in seven European countries. The second paper explores the relationship between socio-political capital of state-level American politicians and their agenda holding power in legislation. Using a very extensive dataset on campaign contribution records and state-level bill proposals in the United States, this paper employs survival analysis to explore the aforementioned connection. The third paper is a quantitative description of the large datasets on federal- and state-level campaign contribution records and state-level bill proposals. Using visualization, network analysis, and clustering, the last part of the dissertation uncovers some of the connections between big political donors, parties, private sector, and legislation. The last paper in the dissertation also contains a typological identification section for donors and lawmakers. The goal of the dissertation is to expand the literature on elites, to explore what new stories can be told about political money in the United States, and to make use of large-scale datasets for more conclusive arguments in American politics and policy literature.

O objetivo do trabalho foi investigar o efeito da suplementação isolada de cafeína e bicarbonato de sódio sobre a contribuição dos sistemas energéticos, desempenho e reativação parassimpática após simulação de luta de taekwondo. Para tanto, a presente tese foi dividida em estudo 1, com a suplementação de cafeína e estudo 2, com a suplementação de bicarbonato de sódio. Portanto, no estudo 1, o objetivo foi investigar o efeito da suplementação de cafeína sobre a contribuição dos sistemas energéticos, desempenho e reativação parassimpática em simulação de luta de taekwondo. 10 atletas de taekwondo foram submetidos a duas sessões experimentais separadas por no mínimo de 48 horas entre elas. Nas duas visitas os atletas consumiram uma cápsula contendo cafeína (5 mg.kg-1 de massa corporal) ou placebo (celulose) uma hora antes da simulação da luta de taekwondo, composta por 3 rounds de 2 minutos com 1 minuto de intervalo entre os rounds. A ordem das sessões experimentais foi randomizada, duplo-cego e cruzada. Todas as simulações de luta foram filmadas para quantificar as ações técnico-táticas durante os rounds. Foram mensuradas a concentração de lactato, a percepção subjetiva de esforço (PSE) antes e após cada round,e a frequência cardíaca (FC) e a contribuição dos sistemas energéticos foi estimada durante a simulação de luta. Além disso, foram mensurados alguns índices da reativação parassimpática após o terceiro round. A concentração de lactato, a PSE, a FC e a contribuição dos sistemas energéticos foram comparados usando análise de variância de dois fatores (condição e tempo). Adicionalmente, os índices da reativação parassimpática foram comparados utilizando o teste t de Student entre as condições cafeína e placebo. Os principais resultados indicam que: a suplementação de cafeína aumentou a contribuição do sistema glicolítico em relação ao placebo. Porém, a cafeína não melhorou o desempenho ou alterou a PSE, a FC ou a contribuição dos sistemas oxidativo e ATP-CP quando comparados ao placebo. Adicionalmente, nenhum índice da reativação parassimpática foi afetado pela suplementação de cafeína. No estudo 2, o objetivo do estudo foi investigar o efeito da suplementação de bicarbonato de sódio sobre a contribuição dos sistemas energéticos durante a simulação de luta de taekwondo. Para tanto, foram avaliados 9 atletas de taekwondo, os quais foram submetidos a duas condições experimentais, separadas por um mínimo de 48 horas entre elas. Nas duas visitas os atletas ingeriram uma cápsula contendo 0,03 g.kg-1 da massa corporal de NaHCO3- ou placebo (carbonato de cálcio), 90 minutos antes da simulação de luta de taekwondo, composta por 3 rounds de 2 minutos com 1 minutos de intervalo entre os rounds. A ordem das sessões experimentais foi randomizada, duplo-cego e cruzada. Todas as simulações de luta foram filmadas para quantificar as ações técnico-táticas durante os rounds. Foram mensuradas a concentração de lactato, a percepção subjetiva de esforço antes e após cada round, a frequência cardíaca e a contribuição dos sistemas energéticos foram estimadas durante a simulação de luta. Além disso, foram mensurados alguns índices da reativação parassimpática após o terceiro round. A concentração de lactato, a PSE, a FC e a contribuição dos sistemas energéticos foram comparadas usando análise de variância de dois fatores (condição e tempo). Além disso, os índices da reativação parassimpática foram comparados utilizando o teste t de Student entre as condições NaHCO3 e placebo. Os principais resultados demonstraram que a suplementação de NaHCO3 aumentou a contribuição do sistema glicolítico e o tempo total de ataque em relação ao placebo. Porém, o NaHCO3 não alterou a FC, a PSE ou a contribuição dos sistemas oxidativo e ATP-CP durante a simulação de luta quando comparados ao placebo. Além disso, nenhum índice da reativação parassimpática foi afetado pela suplementação de NaHCO3 ou placebo / The aim of this study was to investigate the isolated effect of caffeine and sodium bicarbonate ingestion on performance, estimated energy system contribution and on post-exercise parasympathetic reactivation during a simulated taekwondo combat. Therefore, this thesis was divided in two studies: study 1 investigated the effect of caffeine, while study 2 investigated the effect of sodium bicarbonate. Thus, in study 1, the aim was to investigate the effect of caffeine supplementation on performance, estimated energy system contribution and on post-exercise parasympathetic reactivation during a taekwondo combat. Ten taekwondo athletes completed two experimental sessions separated by at least 48 hours. Athletes consumed a capsule containing either 5 mg?kg-1 body mass of caffeine or placebo (cellulose) one hour before the combat simulation (3 rounds of 2 min separated by 1-min passive recovery), in a double blinded, randomized, repeated-measures crossover design. All simulated combat was video recorded to quantify the time spend fighting in each round. Lactate concentration and rate of perceived exertion were measured before and after each round, while heart rate and the estimated contribution of oxidative, ATP-PCr and glycolytic systems were calculated during the combat simulation. Furthermore, parasympathetic reactivation after the combat simulation was evaluated. Lactate concentration, rate of perceived of exertion, heart rate, estimated system contributions and indices of time-motion were compared by two-way ANOVA (condition x time). All indices of parasympathetic reactivation were compared using a Student\'s t-test in both caffeine and placebo conditions. The main results showed that caffeine ingestion increased the estimated glycolytic system when compared to placebo condition. However, caffeine ingestion did not alter the rate of perceived exertion, heart rate, estimated oxidative and ATP-PCr contribution or improve the performance in relation to placebo condition. Furthermore, caffeine ingestion did not influence post-exercise parasympathetic reactivation following a taekwondo simulation when compared to placebo condition. In study 2, the main aim of the study was to investigate the effect of sodium bicarbonate ingestion on performance, estimated energy system contribution and on post-exercise parasympathetic reactivation during simulated taekwondo combat. Nine taekwondo athletes completed two experimental sessions separated by at least 48 hours. Athletes consumed 300 mg?kg-1 body mass of sodium bicarbonate or calcium bicarbonate (placebo) 90 minutes before the combat simulation (3 rounds of 2 min separated by 1-min passive recovery), in a double blinded, randomized, repeated-measures crossover design. All simulated combat was video recorded to quantify the time spent fighting in each round. Lactate concentration and rate of perceived exertion were measured before and after each round, while heart rate, estimated contribution of oxidative, ATP-PCr and glycolytic systems were calculated during the combat simulation. Furthermore, parasympathetic reactivation after the combat simulation was calculated. Lactate concentration, rate of perceived exertion, heart rate, estimated system contributions and indices of time-motion were compared by two-way ANOVA (condition x time). All indices of parasympathetic reactivation were compared using a Student\'s t-test. The main results showed that sodium bicarbonate ingestion increased the lactate concentration, estimated glycolytic contribution and total attack time when compared with placebo condition. However, sodium bicarbonate ingestion did not influence heart rate, rate of perceived exertion, estimated oxidative and ATP-PCr contribution during combat simulation compared to placebo. Furthermore, no indices of parasympathetic reactivation were different between sodium bicarbonate and placebo conditions

Disengaged employees are a threat to a company's survival in a highly competitive world. Despite employee engagement benefits, the mediation of interactions between leaders and followers and the specific drivers of engagement remain poorly understood. This correlational study was grounded on leader member exchange (LMX) theory and examined the relationship between 2 dimensions of LMX (perceived contribution and professional respect) and employee engagement. In this study, 68 manufacturing employees from the southern region of the United States responded to 2 surveys to measure the LMX dimensions and the level of employee engagement. Using multiple regression analysis, the existence of a positive correlation, p < .001 and R2= .277, was demonstrated, which explained 28% of the variation in engagement. This research may serve as a roadmap for studying additional variables and providing workable tools for developing strategies to improve engagement in the workplace. The results of this study might contribute to positive social change by helping managers develop strategies to engage employees and reduce turnover, by improving the sense of stability for employees and their families, and by helping companies become more competitive and generate new jobs.

Botswana has been experiencing high rates of recidivism and prison overcrowding, but the causes of these problems have not been explored. Thus, this qualitative study was conducted to investigate whether the denial of legal representation to criminal defendants tried in the customary courts is one of the causes of high rates of recidivism, prison overcrowding, or both. The main research question addressed a possible relationship between these factors and the denial of legal representation, and the study was guided by the punctuated equilibrium theory and the policy feedback theory. Data were collected through semi structured interviews with 10 released first offender prison inmates, 10 released recidivist prison inmates, and 10 professional participants from disciplines in the criminal justice system in addition to reviewing statistics and scholarly research. Data were analyzed through detailed description, categorical aggregation, direct interpretation, which led to naturalistic generalizations and patterns. The results indicated that the denial of legal representation to criminal defendants tried by customary courts appeared to contribute to both recidivism and prison overcrowding, which may undermine public safety and security. The implications of the study for positive social change include informing policy-makers of the need to reform the policy on legal representation to ensure that criminal defendants tried in the customary courts receive fair trials. The additional implications for positive social change include impacting rates of recidivism and prison overcrowding and enhancing community safety and security.

The purpose of this study was to investigate children's contributions to household work and to determine what factors affected the amount of time children spent in household work activities. Data for the study came from the Utah portion of the "Interstate Comparison of Urban/Rural Families' Time Use" which involved 210 two-parent/two-child families in Utah. Data were collected through interviews with the homemakers in each family using time diaries and an information questionnaire.Time use was recorded for two 24 hour days for all family members over the age of five . For the present study an analysis was made of the time contributions to household work by 200 children (87 girls/113 boys) from 114 families. Ninety- s ix of the children were from rural families and 104 were from urban families. Factors considered included sex; place of residence; children's time in school, paid employment, and organizational activities; children's time in social and recreational activities; hours of parental employment; and parents; time in household work. Statistical analysis was done using either a partial correlation coefficient to control for age or a "t" test of the differences between means. Findings revealed that the amount of time children contribute to household work activities varies widely. Some children contribute little or no time to household work while others put in several hours per day. Rural children were found to contribute more time to household work than urban children. Girls did not contribute a significantly greater amount of time to household work than boys, but boys and girls did contribute time to different types of household work activities. Girls were more likely to spend time performing traditionally feminine household tasks and boys were more likely to spend time performing traditionally masculine household tasks . Hours of parental employment and parents' time in household work did not make much impact on children's contributions to work in the home, but it does seem clear that children's time in household work does not substitute for that of adult family members.

As more and more remotely sensed data becomes available it is becoming increasingly harder to analyse it with the more traditional labour intensive, manual methods. The commonly used techniques, that involve expert evaluation, are widely acknowledged as providing inconsistent results, at best. We need more general techniques that can adapt to a given situation and that incorporate the strengths of the traditional methods, human operators and new technologies. The difficulty in interpreting remotely sensed data is that often only a small amount of data is available for classification. It can be noisy, incomplete or contain irrelevant information. Given that the training data may be limited we demonstrate a variety of techniques for highlighting information in the available data and how to select the most relevant information for a given classification task. We show that more consistent results between the training data and an entire image can be obtained, and how misclassification errors can be reduced. Specifically, a new technique for attribute selection in neural networks is demonstrated. Machine learning techniques, in particular, provide us with a means of automating classification using training data from a variety of data sources, including remotely sensed data and expert knowledge. A classification framework is presented in this thesis that can be used with any classifier and any available data. While this was developed in the context of vegetation mapping from remotely sensed data using machine learning classifiers, it is a general technique that can be applied to any domain. The emphasis of the applicability for this framework being domains that have inadequate training data available.

雖然傳統的國貿理論認為，自由貿易乃至於關稅減讓必對貿易的雙方均有利，但若引入公共選擇學派的概念，結論或許便不大一樣了。因此本文的目的在於引入利益團體競租行為的概念，且摒除政府只以人民福祉為考量之傳統想法，來研究在何種條件下，參加關稅減讓談判對雙方政府均有利，且加以闡述此條件。最後再試圖以此模型對中美農業談判，提出一些解釋。 本模型採用兩層次賽局(即第一層為兩國政府之間的賽局 ,第二層為各國內利益團體之間的賽局)的架構來分析國際經貿談判，可得下列結論： 一、影響政治獻金的因素： 1、生產者團體的政治獻金較消費者團體的政治獻金為多，且兩者呈正向的關係 這可能是由於生產者團體所得到的利潤較消費者團體所得到的消費者剩餘來得大，所以其願意付出亦較多；而當消費者團體的政治獻金增加，造成關稅可能下降時，生產者團體為避免關稅下降致使利潤減少，於是更提高政治獻金。 2、當消費chip的邊際效用(MU=m-bz)增加時，兩利益團體均會增加政治獻金。 由於消費chip的效用增加，人們便會將其所得多花一點在chip上，對apple的消費減少；對兩利益團體而言，因邊際成本不變，而邊際收益增加 (即chip消費的增加，會使利潤、消費者剩餘增加)，因此兩者均會增加政治獻金，使邊際利潤增加。 3、即生產邊際成本降低時，兩利益團體均會增加政治獻金。 由於生產邊際成本減少，邊際收益不變下，邊際利潤便會增加，因此會增加產量，而在其它條件不變下，產量的增加更使利潤、消費者剩餘增加，對兩利益團體而言，等同於是邊際成本不變，而邊際收益增加，會使兩者增加政治獻金，使邊際利潤增加。 二、政府在決定合作或不合作時，所考量的因素： 對於各國而言，若存在一有公信力之世界性的經貿組織，能夠防止雙方背信且可公平分配總利益，由圖可知，合作策略下之政府支持均比不合作策略下之大。由此可知，此一世界性的經貿組織，如WTO之重要性。 三、中美農業談判 若以此模型對中美農業談判提出一些解釋，可得下列結論： 在不合作下，由於我國農業的生產邊際成本可被視為大於美國農業的生產邊際成本，因此我國的關稅會較高。而合作後，我國的關稅會降低。

<p>I analyze a large number of investment decisions based on theories that have been developed and formalized over the past 50 years. Previous work in this field unveils a number of biases which affect ones choices when the outcome is uncertain. In my thesis I find evidence of these already known biases and focus on finding rational explanations for their existence. I also introduce two unexplored biases; the homeboy bias and the menu bias.</p><p>The results clearly indicate that sophisticated investors are generally less subject to these biases. Since pension schemes in many nations are shifting towards defined contribution schemes, investment decisions and risk preferences will be of great consequence to investors’ personal economy and ability to consume, affecting the economy in general. It is therefore of great importance that policy makers do all that they can to increase investors sophistication and create a playing field which facilitates economically sound investing.</p>

<p>Background: In newspaper articles, we can nowadays read headlines as"Stop the robbing!"and"They pay extra tax through rent". A column in Göteborgsposten describes enormous amounts of money, pouring between municipal companies. Numerous of local newspapers have started to pay attention to their municipal companies and the transfer of profits from municipal housing enterprises and electric power companies. What are upsetting these journalists then? Both Hyresgästföreningen (The Swedish tenants’ association) and Boverket (The Swedish National Housing Board) indicate that the fiscal purpose of transactions within the group no longer is primary for municipalities. They allege that the transactions are improperly exploited by transferring inappropriate amounts of money from municipal housing enterprises. </p><p>Purpose: The purpose of this thesis is to map transactions between municipal group companies and also evaluate if they are consistent with the accounting regulation in the domain. Delimitation: The case study will have a geographical delimitation by only including the group of Linköpings Stadshus. The study will only include the years during 1997-2003. The transactions that will be examined are group contributions, shareholders’ contribution and dividend. The case study will also process the interest expense of the parent company because of the promissory note loan that was raised from the municipality of Linköping in connection with the formation of the group. </p><p>Realisation: In the form of a case study, the thesis was realised through the collection of annual reports, obtained from the companies concerned. These data was complemented through qualitative interviews with representatives from the parent company and the municipality. The complementation was made to increase the comprehension of the problems. </p><p>Results: The municipality is primarily using competition and focus in result as important factors when trying to imitate private companies. This does not harmonize with the purpose of the municipal transactions. It is also clear that municipal groups may be composing strategies dealing with empty the subsidiary companies out on capital. This applies particularly to electric power companies. In the case study, compared to a payment of tax, Tekniska Verken has not recovered enough shareholders’ contribution. With that, these companies financial position is clearly deteriorating compared to if they would pay tax. Regulations of housing enterprises were not created until 1999. That means that violations of the regulations were not possible before that either. Obviously, the groups were using this opportunity, and the dividend that has been discussed in the case study, is a clear example of the municipality not giving priority to the clients of the housing enterprise. Though, it is important to point out the legality of a dividend of that kind.</p>