Thesis advisor: Philip E. Strahan / In the first essay of this dissertation I examine the bank credit supply and industry growth effects stemming from the introduction of bank account debit (BAD) taxes using a sample of Latin American countries between 1986 and 2005. I first show that the introduction of BAD taxes is followed by a reduction in the provision of bank credit to the private sector. I identify that a key channel through which these taxes affect credit is by creating a strong incentive to hold cash and reduce the use of bank deposits. I also provide evidence that their implementation ultimately affects economic growth, mainly by reducing the growth prospects of industries that are more susceptible to distortions in the supply of credit. In the second chapter I use a large sample of private firms in Colombia to investigate the impact of the introduction and changes of BAD taxes on the financing and investment decisions of firms. I first document that bank leverage decreases from an average of 23% in the years before the tax to 18% in the post-tax years. Furthermore, using a differences-in-differences empirical strategy, I find that small-risky firms reduce more their leverage and capital expenditures relative to large-high credit quality firms, even after controlling for firms' demand characteristics. In the last essay, written jointly with Heitor Almeida, Miguel A. Ferreira and Igor Cunha, we exploit the sovereign ceiling policy by credit rating agencies to show that sovereign rating downgrades have a real impact on firm investment and financial policy. We identify these causal effects by exploring the effect of sovereign downgrades on corporate ratings that are due to the rating agencies' sovereign ceiling rules. We find that sovereign downgrades lead to greater reduction in investment and leverage at firms that are at the sovereign rating bound than at otherwise similar firms that are below the bound. Consistent with a contraction in capital supply, bond yields of firms at the bound increase more than yields of firms below the bound. / Thesis (PhD) — Boston College, 2014. / Submitted to: Boston College. Carroll School of Management. / Discipline: Finance.

THÈME DE RECHERCHE : Le phénotype callipyge est une hypertrophie musculaire généralisée post-natale décrite chez le mouton (introduit dans le Chapitre 1). Son mode de transmission non mendélien, qualifié de surdominance polaire, est unique : seuls les hétérozygotes ayant reçu la mutation callipyge (CLPG) de leur père expriment le phénotype. La mutation CLPG, localisée dans un domaine soumis à l'empreinte parentale, est une mutation ponctuelle (SNP) détruisant un élément qui contrôle, en cis, le taux dexpression musculaire des gènes voisins. L'hypertrophie musculaire, sans doute causée par l'expression ectopique de la protéine DLK1 chez les animaux +mat/Cpat, n'est pas observée chez les animaux Cmat/Cpat dont l'allèle maternel apparaît trans-inactiver la traduction du messager DLK1. Cette thèse a pour objectif d'approfondir notre compréhension de la surdominance polaire, aussi bien au travers de l'étude des mécanismes impliqués dans l'effet de contrôle à longue distance en cis de la mutation que de la caractérisation des inhibitions en trans induites par les transcrits maternels sur les messagers paternels. RÉSULTATS : L'étude de l'effet en cis (Chapitre 2) a démontré que la mutation CLPG se différenciait de l'allèle sauvage par au moins trois marques épigénétiques distinctes : (i) l'hypométhylation de l'ADN à proximité du SNPCLPG, (ii) la création d'un site d'hypersensibilité à la DNase, et (iii) l'activation de la transcription bidirectionnelle de la région autour de la mutation. En démontrant que la mutation inactivait bel et bien un élément de contrôle à longue distance, ces données nous ont permis d'élaborer un modèle plus précis de la surdominance polaire. L'étude de la trans-inhibition des transcrits protéiques à expression paternelle par les transcrits non codants maternels (Chapitres 3 et 4) se fondait sur l'hypothèse d'une implication des nombreux microARNs (miRNAs) du domaine DLK1-GTL2. Nous avons ainsi pu montrer que les cinq miRNAs abrités par anti-PEG11 étaient capables, par leur parfaite complémentarité de séquence, de cliver le messager PEG11 (Chapitre 3). Bien que le rôle de la protéine PEG11 dans le phénotype callipyge soit inconnu, cette étude a néanmoins démontré l'existence d'une trans-inhibition entre les deux allèles du locus, tout en identifiant le premier cas de dégradation miRNA/cible impliquant des gènes soumis à l'empreinte chez les mammifères. L'étude de la trans-inhibition appliquée au messager DLK1 (Chapitre 4) a quant à elle nécessité la génération par séquençage haut débit d'un catalogue exhaustif des miRNAs du muscle squelettique ovin. Ce travail nous a permis de démontrer que les miRNAs du domaine DLK1-GTL2 étaient bien exprimés maternellement et eux aussi soumis à l'effet en cis de la mutation. Si aucun miRNA capable d'inhiber le messager DLK1 n'a été identifié sans ambiguïté, nos analyses d'affinité ont toutefois révélé un effet significatif de miR-376c sur sa 3'UTR, ainsi que de l'ensemble des miRNAs du locus DLK1-GTL2 sur sa région codante. Notons que nous avons également considéré comme potentiels candidats à la trans-inhibition les snoRNAs du locus, de même que les miRNAs du locus soumis à l'édition ARN. CONCLUSIONS ET PERSPECTIVES : À l'issue de cette thèse, nous avons donc contribué à la compréhension du phénomène de surdominance polaire au locus DLK1-GTL2 du mouton callipyge. Si de nombreuses questions restent en suspend, elles devraient néanmoins trouver réponse grâce aux nouveaux outils d'analyse en cours de développement. Ainsi, deux lignées de souris transgéniques développées dans notre laboratoire, respectivement porteuses de la mutation CLPG ou surexprimant PEG11 dans le muscle, éclaireront les mécanismes moléculaires de l'effet en cis de la mutation ainsi que le rôle de PEG11 dans l'établissement du phénotype callipyge. Par ailleurs, pour confirmer in vivo l'effet inhibiteur sur DLK1 des miRNAs identifiés dans notre étude, les progrès apportés par le séquençage haut débit (notamment le HITS-CLIP) et la transfection en modèle cellulaire se révéleront sans doute d'une grande aide. / RESEARCH OVERVIEW: The callipyge phenotype is a generalized muscular hypertrophy described in sheep (see Chapter 1). It features a non-mendelian mode of inheritance termed polar overdominance: only heterozygous animals having inherited the mutation from their father display the phenotype. The callipyge mutation (CLPG), which falls in an imprinted domain, is a single-nucleotide polymorphism (SNP) that disrupts a putative long-range control element affecting, in cis, the expression level of neighboring imprinted genes in skeletal muscle. The callipyge phenotype is thought to be caused by ectopic expression of DLK1 protein in +mat/Cpat animals. In contrast, Cmat/Cpat animals exhibit a wild-type phenotype that is certainly due to a trans-inhibition from the maternal allele on DLK1 translation. The objective of our thesis was to improve our knowledge of polar overdominance, both by studying mechanisms of long-range cis regulation and by characterizing the trans effect of maternal noncoding transcripts on the paternally-expressed messenger RNAs. RESULTS: Our study of the cis effect (Chapter 2) showed that the CLPG mutation differs from the wild-type allele by at least three distinct epigenetic marks: (i) DNA hypomethylation in the vicinity of the SNPCLPG, (ii) creation of a DNase-hypersensitive site, and (iii) activation of a bidirectional transcription start site centered on the mutation. Altogether, our data provided strong evidence for the SNPCLPG inactivating a long-range control element and allowed us to refine our model of polar overdominance. Our working hypothesis for the trans-inhibition of paternally-expressed genes by maternal noncoding transcripts (Chapters 3 and 4) involved microRNAs (miRNAs) from the DLK1-GTL2 domain. In this respect, we showed that five miRNAs from anti-PEG11 were able to cleave PEG11 transcript, owing to perfect sequence complementarity (Chapter 3). This study was the first demonstration of miRNA-mediated RNAi involving imprinted genes in mammals. Furthermore, it allowed us to confirm the existence of a trans-inhibition between both alleles in the domain, albeit the role of PEG11 protein in the callipyge phenotype is still unknown. To study the trans-inhibition of DLK1 messenger (Chapter 4), we used high-throughput sequencing to build an exhaustive catalogue of skeletal muscle-specific miRNAs in sheep. Our analyses showed that miRNAs from the DLK1-GTL2 domain are maternally expressed and affected by the cis effect of the CLPG mutation. Even if we could not find miRNAs unambiguously able to repress DLK1 transcript, affinity analyses revealed a significant effect on its 3' UTR for miR-376c, as well as on its coding region for all miRNAs considered as team. Of note, we also investigated snoRNAs and miRNAs subjected to RNA editing in the DLK1-GTL2 locus. CONCLUSIONS AND PERSPECTIVES: During the course of this research, we contributed to improve the understanding of polar overdominance in the sheep DLK1-GTL2 locus. Although many questions remain, most will eventually be answered thanks to upcoming analysis tools. Hence, our lab has already generated two transgenic mouse lines, either carrying the CLPG mutation or over-expressing PEG11 in skeletal muscle. These mice should respectively shed light on the molecular mechanisms underlying the cis effect of the CLPG mutation and on the role of PEG11 in the callipyge phenotype. Finally, to confirm inhibiting effects of miRNAs identified in our study, technological improvements granted by high-throughput sequencing (such as HITS-CLIP) and miRNAs transfection in cell model systems will both prove to be very useful.

Submitted by Natalia de Souza Gonçalves (natalia.goncalves@ufpe.br) on 2016-09-28T12:23:59Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Dissertacao_Cleydiane_FINAL_Imprimir.pdf: 3971527 bytes, checksum: f06a014d16a761f030bbfccee75d176f (MD5) / Made available in DSpace on 2016-09-28T12:23:59Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Dissertacao_Cleydiane_FINAL_Imprimir.pdf: 3971527 bytes, checksum: f06a014d16a761f030bbfccee75d176f (MD5) Previous issue date: 2016-02-19 / Dívida Técnica (DT) está relacionada a tarefas que devem ser executadas e são acumuladas ao longo de um projeto para serem realizadas posteriormente. A falta de planejamento de tempo e recursos em um projeto, dentre outros problemas, propiciam seu surgimento. DTs não solucionadas tendem a criar dependências e aumentar o grau de complexidade para correção, resultando em maior esforço, custo e retrabalho em um projeto. A sua identificação e gerenciamento ao longo de um projeto é essencial para minimizar seu impacto e consequências negativas. Estudos apontam teste de software como uma das principais áreas impactadas por DTs em projetos de software. Nesta dissertação foram mapeadas, a partir da literatura técnica, 22 possíveis DTs relacionadas ao processo de teste de software, assim como suas causas e indicadores. Elas foram avaliadas por meio de um survey com profissionais da área de teste de software. Como resultados do survey, são apresentados os níveis de concordância obtidos para cada DT, suas causas e indicadores sugeridos. Após essa validação da concordância quanto às DTs, foi identificada a necessidade de vincular soluções às causas de cada DT, para isto foi realizada uma nova revisão de literatura. A partir dos dados das DTs, com suas causas, indicadores e, agora, soluções, foi elaborado um mapa, com objetivo de apoiar profissionais da área de teste de software na gestão de DTs que podem ocorrer no decorrer da execução do processo de teste de software. Após a elaboração do mapa de gestão de dívida técnica, o mesmo foi avaliado a partir de um questionário (baseado na técnica de revisão em pares), por profissionais experientes em teste de software (líderes e consultores). Como resultado desta avaliação, são apresentadas as opiniões e considerações destes profissionais sobre a versão inicial do mapa elaborado. Por fim, é apresentado o resultado final do mapa, com as devidas alterações baseadas nas respostas obtidas no questionário de avaliação do mapa. / Technical Debit (TD) is related to the tasks which have to be executed but are accumulated during the development of a project to be implemented later. The lack of time and resource planning on a project, among other problems, facilitate its emergence. Unsolved TDs tend to create dependencies and increase the degree of complexity for corrections, resulting in bigger efforts, costs and rework on a project. Identifying and managing those issues are essential to minimize the impacts and negative consequences. Studies point out software testing as one of the most affected areas by TDs on a software project. At this dissertation, 22 (twenty-two) possible TDs related to testing software process were mapped from the technical lecture, along with its causes and indicators. They were evaluated through surveys with testing software experts. As result of the survey, it is presented the levels of accordance for each TD, also the suggested causes and indicators. After the accordance validation of the TDs, it was identified a demand to bind solutions to the causes of every TD, for this a new study was made. From the data of the TDs, along with its causes, indicators and solutions, a map was produced in order to support testing software professionals managing TDs that may appear during the testing software process execution. After producing the technical debit management map, the same was submitted for an evaluation, using a questionnaire (based on peer review technique), to testing software experts (leaders and consultants). As result of these evaluations, it is presented the opinions and remarks of those professionals about the final version of the produced map. Finally, it is presented the final result of the map, with the modifications based on the answers obtained through the map evaluation questionnaire.

第一章 緒論 第一節 研究動機的目的 第二節 研究架構與方法 第三節 研究範圍與限制 第二章 所得稅會計處理實務 第一節 美國現行所得稅會計實務 第二節 英國現行所得稅會計實務 第三節 國際會計準則委員會所規定的所得稅會計處理準則 第四節 我國及其他各國所得稅會計實務 第三章 所得稅分攤方法 第一節 全部分攤法 第二節 部份分攤法 第三節 不分攤法 第四章 所得稅分攤後財務報表表達方法之探討 第一節 遞延法 第二節 負債法 第三節 稅後淨額法 第四節 混合法 第五章 遞延所得稅性質之爭議 第一節 遞延所得稅屬於資產、負債或其減項科目 第二節 遞延所得稅為收入科目 第三節 遞延所得稅視同股東權益項下科目 第四節 遞延所得稅不屬於財務表科目 第六章 所得稅會計特殊問題探討 第一節 淨營業損失的所得稅會計問題 第二節 投資抵減的所得稅會計問題 第三節 公開與非公開發行公司適用所得稅會計原則的問題 第七章 實證分析 第一節 跨期間所得稅分攤問題及其租稅效果之顯著性檢定 第二節 職業性質與所得稅費用問題之一致性檢定 第三節 職業性質與租稅效果處理方法之顯著性檢定 第四節 職業性質與所得稅會計特殊問題之檢定 第五節 中美兩國實證結果比較 第八章 結論與建議 第一節 結論 第二節 建議

A project report submitted to the Faculty of Engineering, University of the Witwatersrand, Johannesburg in partial fulfilment of the requirements for the degree of Master of Science in Engineering. Johannesburg 1990 / A debit-card is a form of payment, The card is pre-charged with a value, monetary or otherwise, before distribution to the user, and is therefore a pre-payment card . It is then 'used up, its value being decremented until it is valueless. At this point, it is either discarded or re-charged by the administration authority, It is distinct from a credit card, which provides a post-payment facility. The aim of this project is to investigate the security aspects of a debit-card reader system for use as an unattended fee-collecting subsystem in such applications as public telephones, parking meters and vending machines. Card technology and attributes of debit card systems are discussed, an overview of cryptology is given, and an implementation of a magnetic card system is described.

Os bancos emprestam recursos às pessoas, às empresas e aos governos, através da compra de títulos e valores mobiliários ou através da realização de operações de crédito. O governo federal, na figura da Secretaria do Tesouro Nacional, é um dos clientes dos bancos. A partir de um estudo descritivo, de observação de dois fenômenos - evolução da dívida pública e estratégia de gestão bancária - que ocorreram no Brasil em período recente, este trabalho procura identificar se as estratégias de alocação de ativos dos bancos em títulos e em operações de crédito foram influenciadas pela evolução do volume da dívida pública brasileira, no período compreendido entre 1995 e 2006. São apresentados as formas de financiamento, os aspectos de gestão, os instrumentos (títulos) e os agentes investidores em títulos da dívida pública interna emitidos pelo Tesouro Nacional. Para analisar as estratégias de gestão bancária, utilizou-se o universo de bancos comerciais e de bancos múltiplos de carteira comercial e foram consideradas as variáveis participação da carteira de títulos e valores mobiliários e participação das operações de crédito e arrendamento mercantil sobre o total de ativos dos bancos, que foram segmentados de acordo com a origem do capital em públicos e privados. Os resultados encontrados mostraram que existem diferenças entre as estratégias de alocação de ativos - títulos ou crédito - e a concentração em títulos - públicos ou privados - adotadas pelos bancos em função da origem do capital. / Banks loan resources to the people, to the companies and to the governments, through the purchase of securities or through the loans & leases. The federal government is one of the customers of the banks. From a descriptive study, with a observation of two phenomena - evolution of the public debt and strategy of banking management - that they had occurred in Brazil in recent period, this work looks for to identify if the strategies of asset allocation of the banks in securities and loans and leases had been influenced by the evolution of the volume of the Brazilian public debt, in the period understood between 1995 and 2006. The financing forms, the management aspects, the instruments (securities) and the investment agents in headings of the internal public debt emitted by the National Treasure are presented. To analyze the strategies of banking management, the universe of commercial banks was used and had been considered the participation of the securities portfolio and the participation of the loans & leases on the total assets of the banks, that they had been segmented in accordance with the origin of the capital in private and public. The joined results had shown that exist differences between the strategies of asset allocation - securities or loans & leases - and the concentration in securities - public or private - adopted by the banks in function of the origin of the capital.

The aim of the diploma thesis The Use of payment cards at the czech retail market is the analysis of benefits for card holders and the retailers. The theoretical part describes the history of payment cards, their types, variability of their use and supporting services and defines the relationship among holders of payment cards, banks and retailers. The practical part is focused on the research motives for using payment cards by their holders and the retailers.

O choque hipovolêmico foi induzido em 14 ratos machos através de sucessivos sangramentos de 3,1 ml de sangue para cada 100 g de peso. Após o período de sangrias, foi iniciado o tratamento com solução salina isotônica (7,5 % NaCl por 0,4 ml/g de peso) ou hipertônica (0,9 % NaCl por 0,4 ml/g de peso). Iniciando com o sinal basal, a aquisição de dados da pressão arterial foi feita durante todo o experimento que durou aproximadamente 30 minutos. O objetivo deste trabalho é analisar a variabilidade do débito cardíaco durante a indução do choque e identificar se o mecanismo de compensação de perda de volume está funcionando. A análise está focada no débito cardíaco porque ele depende linearmente do volume sistólico e da freqüência cardíaca. Um método não invasivo foi implementado para calcular o volume sistólico diretamente do sinal da pressão arterial. A análise wavelet foi usada para encontrar as freqüências principais do sinal da pressão arterial e também suas variabilidades durante cada estágio. Durante o experimento, a estabilidade do débito cardíaco era esperada, pois a freqüência cardíaca deve aumentar para compensar a perda de volume. Na maioria dos casos foi observado que a freqüência aumenta nos dois primeiros estágios, seguida de uma queda significativa. Como conseqüência o débito cardíaco diminuiu durante os estágios intermediários, mostrando que o mecanismo de compensação não estava funcionando apropriadamente. Em três casos, as freqüências aumentaram somente no estágio final. Esta anomalia sugere uma investigação mais profunda incluindo resposta ao tratamento e acompanhamento da evolução do choque / Hypovolemic shock was induced in fourteen male rats by successive bleeding. During 30 minutes, after base signal acquisition, 3.1ml of blood for each 100g of weight was collected. After this period, a treatment was initiated with isotonic saline solution (7.5 % NaCl each 0.4 ml/g of weight) or hypertonic (0.9 % NaCl each 0.4 ml/g of weight). The arterial pressure signal was captured during all the experiment. The goal of this work is to analise the variability of the cardiac debit during the induction of shock and identify whether the physiological mechanism to compensate the loss of volume is working. The analysis is focused on the cardiac debit because it depends linearly on systolic volume and cardiac frequency. A non-invasive method was implemented to calculate the systolic volume directly from the arterial pressure signal. Wavelet analysis was used to find the main frequencies and also their variability during each stage. The cardiac debit stability was expected, during experiment because the cardiac frequency must increase to compensate the lost of volume. In most cases was observed that the frequency increases in the first two stages followed by a significant decrease. As a consequence the cardiac debit decreases during the intermediate stages, showing that the compensation mechanism was not working properly. In three cases the frequencies increased only in the final stage. This anomalie suggests a deeper investigation including response to treatment and shock evolution

This goal of this project is to develop a set of business rules to mitigate risk related to a specific financial decision within the prepaid debit card industry. Under certain circumstances issuers of prepaid debit cards may need to decide if funds on hold can be released early for use by card holders prior to the final transaction settlement. After a brief introduction to the prepaid card industry and the financial risk associated with the early release of funds on hold, the paper presents the motivation to apply the CART (Classification and Regression Trees) method. The paper provides a tutorial of the CART algorithms formally developed by Breiman, Friedman, Olshen and Stone in the monograph Classification and Regression Trees (1984), as well as, a detailed explanation of the R programming code to implement the RPART function. (Therneau 2010) Special attention is given to parameter selection and the process of finding an optimal solution that balances complexity against predictive classification accuracy when measured against an independent data set through a cross validation process. Lastly, the paper presents an analysis of the financial risk mitigation based on the resulting business rules. / text

Darbe yra aptariami degalų matavimo tikslumas bei jo svarba, su tuo susijusios problemos ir jų sprendimo būdai. Apžvelgiami dažniausiai naudojami matuoklių kalibravimo būdai. Sudaryta ir patikrinta degalų sąnaudų skaitiklio kalibravimo metodika. Eksperimentiškai nustatyta, kokie yra svarbiausieji veiksniai, lemiantys matavimo paklaidų atsiradimą, bei kokiomis sąlygomis gaunamas didžiausias matavimo tikslumas. Pasiūlytos tikslumo didinimo priemonės. / In this study you can find the discussion about the precision of fuel measurment and it's importance. The main problems and the decision methods. This rewiew includes the most popular calibration methods. Created and checked the fuel consumption counter calibration methodics. Experimentaly established the main factors which cause the measurment errors and by which conditions the best precision is getting. Also offered the precision increasing measures.