O Mycobacterium bovis é o agente causador da tuberculose em bovinos, zoonose que produz prejuízos para a produção de carne e leite em muitos países. Para apoiar estudos epidemiológicos no âmbito dos programas de controle, recentemente surgiram vários métodos de discriminação molecular de isolados de M. bovis. Os mais utilizados são o Spoligotyping, Mycobacterial Interspersed Repetitive Units (MIRU) e Exact Tandem Repeat (ETR), que apresentam diferentes poderes de discriminação. No presente estudo calculou-se a diversidade alélica para cada locus de MIRU e de ETR e o índice discriminatório de Hunter-Gaston (HGI) para o Spoligotyping, 10 MIRU e 3 ETR em 116 amostras de M. bovis isoladas de bovinos. Além disso, verificou-se se a capacidade de detectar agrupamentos espaciais de focos aumenta na medida em que é aumentado o poder discriminatório das análises moleculares. Comparou-se a utilização dessas três técnicas moleculares em análises espaciais para verificação de agrupamentos de focos da doença. A análise da diversidade alélica indicou que os MIRU 16, 26 e 27 e os ETR A, B e C foram os que apresentaram maior diversidade dentre os ensaiados. O HGI para cada uma das técnicas foi de: Spoligotyping = 0,738381; MIRU = 0,829835 e ETR = 0,825337. A associação desses métodos aumentou o poder discriminatório: Spoligotyping + MIRU = 0,930585; Spoligotyping + ETR = 0,931034; MIRU + ETR = 0,953373. O maior poder discriminatório foi alcançado quando as três técnicas foram associadas (HGI = 0,98051). Considerando as análises realizadas no presente estudo, o método inicial deveria ser o Spoligotyping, por diferenciar o M. bovis dos outros integrantes do complexo Mycobacterium tuberculosis. Como as associações do MIRU e do ETR com o Spoligotyping resultaram em HGI praticamente idênticos, depois do Spoligotyping, o método ETR parece ser a melhor escolha, pois é mais rápido e econômico do que o MIRU. Finalmente, o MIRU deve ser o último método a ser realizado. Assim, a escolha do método depende do poder discriminatório necessário para o objetivo em questão. Embora a capacidade de detectar agrupamentos espaciais de focos não tenha sido aumentada na medida em que cresceu o poder discriminatório das análises moleculares, a premissa continua válida. / Mycobacterium bovis is the causative organism of bovine tuberculosis, has zoonotic character and leads economic losses in livestock production in a lot of countries. To support the epidemiological researches on the disease control programs several molecular methods has been used to detect M. bovis strains. Among them, Spoligotyping, Mycobacterial Interspersed Repetitive Units (MIRU) and Exact Tandem Repeat (ETR) are the molecular analyses that present different powers of Mycobacterium bovis discrimination. In this study, allelic diversity of MIRU and ETR locus and Hunter-Gaston discriminatory index (HGI) were calculated for Spoligotyping, 10 MIRU and 3 ETR of 116 isolates of M. bovis from Brazilian bovines. The use of those three molecular techniques was compared in space analyses for verification of groupings of focuses of the disease. Besides, it was verified if the capacity to cluster of focuses increases in the measure in that the discriminatory power of the molecular analyses is increased. The analysis of the allelic diversity indicated that MIRU 16, 26, 27 and ETR A, B, C presented larger diversity among the rehearsed. The HGI for each individual technique was: Spoligotyping = 0.738381; ETR = 0.825337 and MIRU = 0.829835. The associations of these methods increased the discriminatory power: Spoligotyping + MIRU = 0.930585; Spoligotyping + ETR = 0.931034; MIRU + ETR = 0.953373. The greater discriminatory power was verified when the three techniques were associated (HGI = 0,98051). Considering the analyses performed, the initial method for differentiating M. bovis from the other species of the M. tuberculosis complex should be Spoligotyping. The association of MIRU and ETR with Spoligotyping resulted in HGI almost identical, after Spoligotyping, the ETR technique showed to be the best choice, due the shorter time to process and economic benefits when compared to MIRU. Finally, MIRU is the last method to be performed. Thus, the choice among the techniques depends on the discriminatory power necessary for the task. Although the capacity to detect clusters of focuses has not been increased in the measure in that it increased the discriminatory power of the molecular analyses, the premise continues valid.

O Mycobacterium bovis é o agente causador da tuberculose em bovinos, zoonose que produz prejuízos para a produção de carne e leite em muitos países. Para apoiar estudos epidemiológicos no âmbito dos programas de controle, recentemente surgiram vários métodos de discriminação molecular de isolados de M. bovis. Os mais utilizados são o Spoligotyping, Mycobacterial Interspersed Repetitive Units (MIRU) e Exact Tandem Repeat (ETR), que apresentam diferentes poderes de discriminação. No presente estudo calculou-se a diversidade alélica para cada locus de MIRU e de ETR e o índice discriminatório de Hunter-Gaston (HGI) para o Spoligotyping, 10 MIRU e 3 ETR em 116 amostras de M. bovis isoladas de bovinos. Além disso, verificou-se se a capacidade de detectar agrupamentos espaciais de focos aumenta na medida em que é aumentado o poder discriminatório das análises moleculares. Comparou-se a utilização dessas três técnicas moleculares em análises espaciais para verificação de agrupamentos de focos da doença. A análise da diversidade alélica indicou que os MIRU 16, 26 e 27 e os ETR A, B e C foram os que apresentaram maior diversidade dentre os ensaiados. O HGI para cada uma das técnicas foi de: Spoligotyping = 0,738381; MIRU = 0,829835 e ETR = 0,825337. A associação desses métodos aumentou o poder discriminatório: Spoligotyping + MIRU = 0,930585; Spoligotyping + ETR = 0,931034; MIRU + ETR = 0,953373. O maior poder discriminatório foi alcançado quando as três técnicas foram associadas (HGI = 0,98051). Considerando as análises realizadas no presente estudo, o método inicial deveria ser o Spoligotyping, por diferenciar o M. bovis dos outros integrantes do complexo Mycobacterium tuberculosis. Como as associações do MIRU e do ETR com o Spoligotyping resultaram em HGI praticamente idênticos, depois do Spoligotyping, o método ETR parece ser a melhor escolha, pois é mais rápido e econômico do que o MIRU. Finalmente, o MIRU deve ser o último método a ser realizado. Assim, a escolha do método depende do poder discriminatório necessário para o objetivo em questão. Embora a capacidade de detectar agrupamentos espaciais de focos não tenha sido aumentada na medida em que cresceu o poder discriminatório das análises moleculares, a premissa continua válida. / Mycobacterium bovis is the causative organism of bovine tuberculosis, has zoonotic character and leads economic losses in livestock production in a lot of countries. To support the epidemiological researches on the disease control programs several molecular methods has been used to detect M. bovis strains. Among them, Spoligotyping, Mycobacterial Interspersed Repetitive Units (MIRU) and Exact Tandem Repeat (ETR) are the molecular analyses that present different powers of Mycobacterium bovis discrimination. In this study, allelic diversity of MIRU and ETR locus and Hunter-Gaston discriminatory index (HGI) were calculated for Spoligotyping, 10 MIRU and 3 ETR of 116 isolates of M. bovis from Brazilian bovines. The use of those three molecular techniques was compared in space analyses for verification of groupings of focuses of the disease. Besides, it was verified if the capacity to cluster of focuses increases in the measure in that the discriminatory power of the molecular analyses is increased. The analysis of the allelic diversity indicated that MIRU 16, 26, 27 and ETR A, B, C presented larger diversity among the rehearsed. The HGI for each individual technique was: Spoligotyping = 0.738381; ETR = 0.825337 and MIRU = 0.829835. The associations of these methods increased the discriminatory power: Spoligotyping + MIRU = 0.930585; Spoligotyping + ETR = 0.931034; MIRU + ETR = 0.953373. The greater discriminatory power was verified when the three techniques were associated (HGI = 0,98051). Considering the analyses performed, the initial method for differentiating M. bovis from the other species of the M. tuberculosis complex should be Spoligotyping. The association of MIRU and ETR with Spoligotyping resulted in HGI almost identical, after Spoligotyping, the ETR technique showed to be the best choice, due the shorter time to process and economic benefits when compared to MIRU. Finally, MIRU is the last method to be performed. Thus, the choice among the techniques depends on the discriminatory power necessary for the task. Although the capacity to detect clusters of focuses has not been increased in the measure in that it increased the discriminatory power of the molecular analyses, the premise continues valid.

The Arbuscular mycorrhiza (AM) symbiosis is a mutual association formed by plant roots and soil fungi. Most vascular flowering plants have the ability to form AM associations, which show significant impact on ecosystem function and plant health. This association is based on the mutual exchange of nutrients between plant and fungus. Therefore, AM association leads to increased demands for photosynthesis. The main aim of this study was to investigate the pathway used by plants during AM to increase the photosynthetic performance. To achieve this aim, we used the model legume Medicago truncatula. We have found out that AM symbiosis develops in roots, where AM fungi colonize the roots, leading to better plant growth and more biomass. Furthermore, AM symbiosis increases chlorophyll content and photosynthetic electron transport rate in leaves. Based on these results we suggest that AM symbiosis increases both efficiency and capacity of photosynthetic apparatus in Medicago truncatula

Syfte: Syftet med denna studie är att undersöka om det finns ett negativt samband mellan hållbarhetsredovisning och skatteaggressivitet.     Metod: Studien har utgått ifrån en positivistisk forskningsfilosofi och har antagit en hypotetisk-deduktiv ansats. Studien är av en kvantitativ art där en tvärsnittsdesign används och där det data som använts varit sekundär. Studiens urval har bestått av totalt 120 företag efter bortfall där Sverige och Schweiz har 60 företag var. All data har samlats genom användandet av Thomson Reuters Datastream och har därefter behandlats i statistikprogrammet SPSS för att kunna göra en logistisk regressionsanalys.   Resultat & slutsats: Studiens resultat visar inte på något negativt samband mellan hållbarhetsredovisning och skatteaggressivitet. Tvärtom ser vi ett positivt samband men inte på en statistisk signifikant nivå för att kunna förkasta noll-hypotesen.   Förslag till fortsatt forskning: Då denna studie är av tvärsnittsdesign ger resultatet endast en insikt om läget i dessa länder under det aktuella året. Ett förslag vi lämnar till fortsatta studier inom ämnet är därför att göra en studie över tid, för att få en tydligare bild över ett eventuellt samband mellan hållbarhetsredovisning och skatteaggressivitet.   Uppsatsens bidrag: Denna studie bidrar med ytterligare kunskap i forskningen kring CSR och skatteaggressivitet. Den bidrar framförallt med att fylla ett hål genom att titta på företag i europeiska länder, närmare bestämt Sverige och Schweiz. / Aim: The purpose of this study is to examine if there is a negative relation between sustainability reporting and tax aggressiveness.   Method: The study is based in a positivist research philosophy and adopts a hypothetical-deductive approach. The study is of a quantitative kind where a cross-sectional design and secondary data have been used. The study’s sample is 120 companies where Sweden and Switzerland has 60 companies each. All data has been gathered through the use of Thomson Reuters Datastream and have been processed in the statistic program SPSS in order to do a logistic regression analysis.   Result & Conclusions: The result of this study does not show a negative relation between sustainability reporting and tax aggressiveness. On the contrary we can see a positive relation but not on a statistically significant level to be able to reject the null hypothesis.   Suggestions for future research: This study is using a cross-sectional design which means that the result in the study can only be applied to the year the data was collected. A suggestion for future research within the subject is to do a study over time, to be able to get a better picture of a potential connection between CSR and tax aggressiveness.   Contribution of the thesis: This study contributes with knowledge in the research field of CSR and tax aggressiveness. It especially contributes by filling a gap in the research area by looking at companies from European countries, more particularly Sweden and Switzerland.

Nous étudions la propagation d'une impulsion lumineuse à<br />travers un milieu diffusant. La propagation peut être décrite<br />par l'équation de transfert radiatif en régime dynamique<br />(ETR). Nous proposons une méthode de résolution en<br />géometrie plane. Elle consiste à appliquer la méthode<br />des ordonnées discrètes dans le domaine fréquentiel de<br />l'ETR. Nous calculons ainsi le flux d'énergie directionnel<br />transmis et rétrodiffuse en fonction du temps et de l'angle.<br /><br />Dans la seconde partie, nous étudions la validité de<br />l'approximation de la diffusion. Cependant, l'expression théorique<br />du coefficient D en milieu absorbant varie selon l'approche<br />adoptée. Une nouvelle approche fondée sur l'analyse du mode<br />fondamental de l'ETR est développée. Sans faire aucune<br />hypothèse concernant le niveau d'absorption, nous obtenons une<br />nouvelle définition et interprétation de D. <br /><br />La troisième partie est consacrée à l'étude de la<br />transition entre le regime balistique et le regime<br />diffusif. Nous montrons que les reflexions internes jouent un<br />rôle important pour les systèmes à faible épaisseur<br />optique. Nous montrons ainsi que le régime diffusif est atteint<br />aux temps longs, pour des systèmes de taille 8L ou L est la<br />longueur de transport. <br /><br />Enfin, dans la derniere partie, nous modélisons la<br />corrélation temporelle du signal diffuse. Deux théories<br />(QELS et DWS) permettent de modéliser respectivement le signal en<br />diffusion simple et en régime diffusif. Nous avons<br />développe un modèle décrivant les deux régimes<br />ainsi que le régime intermédiaire. Le modèle est fondé<br />sur une approche de type marche au hasard et sur la résolution de<br />l'équation de transfert radiatif dynamique. Ce modèle a permis<br />de décrire des expériences récentes de mesures de<br />fluctuations temporelles de champs et d'intensite dans le<br />régime de diffusion multiple intermédiaire.

Dissertação (mestrado)—Universidade de Brasília, Universidade Federal da Paraíba, Universidade Federal do Rio Grande do Norte, Programa Multi-institucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, 2015. / Submitted by Raquel Viana (raquelviana@bce.unb.br) on 2015-11-06T17:53:58Z No. of bitstreams: 1 2015_VitóriaEstanislaudeAguiarFernandes.pdf: 1349020 bytes, checksum: 769634d74d5f600f75cb034778472191 (MD5) / Approved for entry into archive by Marília Freitas(marilia@bce.unb.br) on 2015-12-20T15:39:51Z (GMT) No. of bitstreams: 1 2015_VitóriaEstanislaudeAguiarFernandes.pdf: 1349020 bytes, checksum: 769634d74d5f600f75cb034778472191 (MD5) / Made available in DSpace on 2015-12-20T15:39:51Z (GMT). No. of bitstreams: 1 2015_VitóriaEstanislaudeAguiarFernandes.pdf: 1349020 bytes, checksum: 769634d74d5f600f75cb034778472191 (MD5) / O objetivo deste estudo é verificar se existe associação entre a elisão fiscal e a Responsabilidade Social Corporativa. Considera-se que empresas certificadas como socialmente responsáveis possuem aversão ao risco. Como as práticas tributárias de elisão fiscal representam um risco para empresa, espera-se que empresas socialmente responsáveis apresentem menores índices de elisão tributária. Para cumprir esse objetivo foi tomado como base uma amostra de 72 empresas listadas na BM&FBOVESPA que participam e não participam do Índice de Sustentabilidade Empresarial (ISE). Para tanto, foi utilizado como forma de mensuração da elisão fiscal: Effective Tax Rate (ETR). A metodologia utilizada constitui-se em um estudo empírico-analítico, com base em uma amostra onde foram coletadas informações entre os anos de 2009 a 2013. A coleta de dados foi realizada através de consultas às Demonstrações Financeiras, notas explicativas das empresas em escopo e dados contidos na Economática®. Para tratamento dos dados, além da análise descritiva, foram realizadas análise de regressão com dados em painel. Os resultados evidenciam menores índices de ETR para as empresas do grupo de controle que é composto pelas empresas não certificadas pelo ISE. Com base na análise dos dados o apresentados é possível afirmar que as empresas socialmente responsáveis, denotadas pelo ISE, possuem uma maior tendência às práticas de elisão fiscal. Como resultado, a hipótese principal do estudo – há relação das empresas brasileiras que apresentam práticas socialmente responsáveis face à questão da elisão tributária– foi aceita comprovando haver diferença significante entre as práticas de empresas certificadas e não certificadas pelo ISE. / The objective of this study is to investigate the association between tax avoidance and corporate social responsibility. It is considered that companies certified as socially responsible have risk aversion. As the tax practices of tax avoidance pose a risk to the company, it is expected that socially responsible companies have lower rates of tax avoidance. To accomplish this goal was taken on a sample of 72 companies listed on the BM & FBOVESPA participating and not participating in the Corporate Sustainability Index (ISE). Thus, it was used as a means of measuring the tax avoidance: Effective Tax Rate (ETR). The methodology used is in an empirical-analytic study, based on a sample where information was collected between the years 2009 to 2013. Data collection was conducted through consultations to the financial statements, notes to the companies in scope and data contained in Economática®. To processing of data, in addition to descriptive analysis were conducted regression analysis with panel data. The results show lower rates of ETR for companies in the control group consists of the companies not certified by ISE. Based on the analysis of the data presented it is clear that socially responsible companies, denoted by the ISE, have a greater tendency to the practices of tax avoidance. As a result, the study's hypothesis - no relationship of Brazilian companies with socially responsible practices face the issue of tax avoidance - was accepted proving there significant differences between the practices of certified companies and not certified by ISE.

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No. of bitstreams: 1 ferreira_nra_me_prud.pdf: 3517173 bytes, checksum: 5c735e89789e4bb5f8dfc82830d41455 (MD5) Previous issue date: 2016-09-05 / Seja por ação da natureza ou ação humana, estruturas artificiais (pontes, edifícios, barragens, etc.) ou naturais (placas litosféricas, superfícies com risco de desmoronamento, vulcões, etc.) sempre estarão sujeitas a mudanças em suas dimensões, tanto na forma, como no tamanho ou na posição, por isso estas estruturas merecem acompanhamento ao longo do tempo para que acidentes possam ser evitados. No monitoramento de estruturas, a utilização de instrumentos de medição dos mais variados tipos podem ser empregados: teodolito, nível, estação total e, mais recentemente, a tecnologia GNSS (Global Navigation Satellite System), o laser scanner e a ETR (estação total robótica). Para Kuang (1996) qualquer medida, mesmo aquelas com instrumentos de tecnologias mais recentes, há de se considerar erros inerentes ao processo de medição, os quais são causados por fatores instrumental, do meio ambiente ou de limitação humana. Estes erros, portanto, devem ser eliminados ou minimizados, para que se tenha maior confiabilidade nos dados coletados em campo e que servirão de análise para estudo das variações dimensionais de uma estrutura. Analisar a acurácia das observações com o equipamento que se está trabalhando, portanto, é fundamental no controle de estruturas. Esta pesquisa tem o objetivo de apresentar a acurácia de observações coletadas com uma estação total robótica modelo IS 203 da marca Topcon, com a finalidade de modelar possíveis erros que comprometam a investigação de variações na geometria de uma estrutura. Uma importante revisão das definições de acurácia e precisão é apresentada. As especificações informadas pelo fabricante do equipamento foram a base para o chamado processo de análise de acurácia das observações a priori. Nesta fase, equacionou-se todos os erros, de acordo com suas fontes. No caso da estação total, suas observáveis (direções e distâncias) têm suas fontes de erros. As direções sofrem influências dos erros de pontaria, de nivelamento e de leitura, ou seja, os chamados erros internos (relativo ao instrumento ou ao observador) e, também, dos erros externos (relativo aos fatores ambientais) que são o erro de centragem e da refração atmosférica. Os erros que afetam a medida linear também são divididos em componentes internos (o erro zero, o erro cíclico e o erro de medida da fase) e externos (refração atmosférica). Na sequência, aplicou-se a análise de acurácia das observações a posteriori para a determinação da variância em função do erro verdadeiro e modelada de todos os erros vistos anteriormente. Alguns experimentos foram realizados para analisar os resultados à luz dos procedimentos de modelagem executados. No experimento 1, realizado no laboratório de geodésia, a busca para identificar erro no comportamento espectral da ETR, relacionando este com a grandeza observada, não teve êxito, pois uma metodologia diferente deve ser empregada. Recomendam-se estudos mais aprofundados à respeito da instabilidade na taxa de coleta desse tipo de sensor, relacionando inclusive esses efeitos ao erro cíclico (σci) aqui abordado. No experimento 2, realizado num campo de calibração para estudos fotogramétricos, o deslocamento simulado foi detectado pelo sensor da ETR com diferença na ordem do décimo do milímetro em relação aos equipamentos que foram considerados como referência, e na ordem do milímetro para um deslocamento simulado na dezena do centímetro. O tratamento das observações mostrou ser eficaz quando comparado às observações com equipamentos considerados de referência. Recomendado analisar a capacidade de dilatação do material que compõe a estrutura ou objeto que é fonte de observação (monitoramento) e assim conhecer o impacto desse fenômeno na medida final. No experimento 3, com observações em alvos posicionados na parede de um prédio, as épocas de observação foram muito próximas, o que não possibilitou verificar algum tipo de deformação, sendo recomendado períodos mais espaçados, ou em diferentes condições, tais como época seca e úmida, ou fria e de calor. Importante enfatizar que a essência deste estudo vale para qualquer tipo de sensor em qualquer trabalho que se busque acurácia das observações. Assim, nesse trabalho entende-se ter elencado as influências dos erros, sistemáticos e aleatórios, nas observações coletadas com o sensor utilizado, visando a acurácia destas observações. / By action of nature or human action, artificial structures (bridges, buildings, dams, etc.) or natural (lithospheric plates, areas at risk of landslides, volcanoes, etc.) are always subject to change in its dimensions, both in form , as in size or position, so these structures has monitoring over time so that accidents can be prevented. Monitoring structures the use of measuring instruments of all kinds can be used: theodolite, level, total station and more recently, the GNSS technology (Global Navigation Satellite System), the laser scanner and the ETR (robotic total station). For Kuang (1996) any measure, even those with latest technology tools, you must consider errors inherent in the measurement process, which are caused by instrumental factors, environmental or human limitation. These errors therefore should be eliminated or minimized, in order to have more reliable data collected in the field and to serve as analysis to study the dimensional variations of a structure. To analyze the accuracy of the observations with the equipment you are working, so it is essential to control structures. This research aimed to present the accuracy of observations collected with a robotic total station IS 203 model Topcon brand, in order to model possible errors that compromise the investigation of variations in the geometry of a structure. A major review of the accuracy of definitions and accuracy was presented. The specifications informed by the equipment manufacturer were the basis for the so-called process analysis accuracy of a priori observations. At this stage, it equated to all errors, according to their sources. In the case of total station, its observable (directions and distances) have their sources of error. The directions are influenced by the aiming errors of flatness and reading, ie the so-called internal errors (relative to the instrument or to the observer), and also external errors (on environmental factors) that are the centering error and atmospheric refraction. Errors that affect the linear measurement are also divided into internal components (zero error, cyclic error and the measurement error of the stage) and external (atmospheric refraction). Following, we applied the accuracy of analysis of subsequent observations to determine the variance due to the real error and modeled all the errors seen before. Some experiments were performed to analyze the results in light of the performed modeling procedures. In experiment 1, conducted in the laboratory of geodesy, the search to identify error in the spectral behavior of the RTS, relating this to the observed magnitude, was not successful because a different methodology should be employed. Are recommended further studies regarding the instability in the collection rate of this type of sensor, including those relating to the effects of cyclic error (σci) addressed here. In experiment 2, performed a calibration field for photogrammetric studies, the simulated displacement was detected by RTS sensor with a difference of a tenth of a millimeter in relation to the equipment that was considered as a reference, and the order of a millimeter to a simulated shift in ten centimeter. The treatment of observations proved to be effective when compared to observations considered the reference equipment. Recommended analyze the expansion capacity of the material that comprises the structure or object that is the source of observation (monitoring) and thus know the impact of this phenomenon in the final measure. In experiment 3, with observations positioned targets on the wall of a building, the observation times were very close, which is not possible to verify some kind of deformation, being recommended more spaced periods, or under different conditions, such as dry season and wet or cold and heat. Important to emphasize that the essence of this study holds true for any type of sensor in any work that seeks accuracy of the observations. Thus, this work is meant to have part listed the influences of errors, systematic and random, the observations collected with the sensor used, aiming the accuracy of these observations.

Syfte: Företagens sociala ansvar diskuteras alltmer frekvent och CSR har vuxit fram som en viktig fråga för företagen och dess intressenter. Som en respons på detta har frågan kring företagens ansvar att betala skatt också lyfts fram som en del i det sociala ansvaret. Då tidigare studier visat på motstridiga resultat har det diskuterats om företagets lönsamhet har någon påverkan på sambandet mellan CSR och skatteundandragande, och att denna modererande variabel kan vara en orsak till de tidigare motstridiga resultaten. Syftet med denna studie är därför att undersöka om företagets lönsamhet har någon påverkan på sambandet mellan CSR och skatteundandragande, baserat på företag på den europeiska marknaden. Metod: Studien använder en positivistisk forskningsfilosofi med en hypotetisk-deduktiv ansats. Studien har en kvantitativ forskningsstrategi och en longitudinell design som genomförts med data över tio år på 460 publika europeiska företag, för åren 2007-2016. Studien bygger på sekundär data från databasen Thomson Reuters Datastream. Data har analyserats i statistikprogrammen SPSS och STATA. Resultat &amp; slutsats: Studiens resultat ger bevis på att lönsamheten har en viss modererande effekt på sambandet mellan CSR och skatteundandragande. Företag som visar på en hög lönsamhet visar istället på ett större positivt samband mellan CSR och skatteundandragande, vilket tyder på att de ser skatt och CSR som två åtskilda aktiviteter. Resultatet gällande olika institutionella strukturers påverkan på sambandet, visar att det finns skillnader beroende på vilken institutionell struktur företaget befinner sig inom. Studiens slutsats är därför att lönsamheten har en modererande effekt på sambandet mellan CSR och skatteundandragande, samt att lönsamma företag visar större tendenser för skatteundandragande aktiviteter än mindre lönsamma. Examensarbetets bidrag: Studien bidrar till den empiriska forskningen för europeiska företag, gällande sambandet mellan CSR och skatteundandragande. Den bidrar även till att öka den empiriska forskningen på ämnesområdet samt huruvida företagets institutionella tillhörighet påverkar ovan nämnda samband. Resultatet bidrar med värdefull teoretisk information till den motstridiga forskningen gällande sambandet mellan CSR och skatteundandragande. Förslag till fortsatt forskning: Ett förslag till fortsatt forskning är att använda andra mått för skatteundandragande, då begreppet anses vara så brett. Ytterligare ett förslag är att utföra en liknande studie där CSR delas utifrån dess olika dimensioner för att se om det finns skillnader mellan dem. Ur ett populationsperspektiv finns det ett gap gällande den globala forskningen, ett förslag är därför att genomföra en liknande studie, där börsnoterade bolag från hela världen inkluderas. Där företagen sedan fördelas utifrån den institutionella struktur som de tillhör, för att analysera resultatet utifrån institutionell nivå i ett globalt perspektiv. / Aim: Companies social responsibility has been discussed more frequently and CSR has grown to be an important question for companies and their stakeholders. As a response to this the question regarding companies’ responsibility to pay tax has also been lifted as a part of their social responsibility. Earlier studies has showed contradictory results regarding the relation between CSR and tax avoidance, and arguments regarding companies results has emerged as an moderating variable to the relation. The purpose of this study is to examine the correlation between CSR and European companies’ effective tax rate, and if the influence of profitability has any effect on this relation. Method: The study is assumes a positivistic research philosophy with a hypothetical-deductive approach. The study has a quantitative strategy and a longitudinal design, implemented with ten-year data of 460 public European companies, for the time period 2007-2016. The study is based on secondary data from the database Thomson Reuters Datastream. The data has been analyzed in two statistical programs, SPSS and STATA. Result &amp; Conclusions: The result of the study gives some evidence that profitability has a moderating effect on the relationship between CSR and tax avoidance. Companies that has high profitability shows a greater positive relationship between CSR and tax avoidance, which indicates that they view tax and CSR as substitutes or as two opposite activities. The result regarding different institutions influence on this relationship, shows that there are differences depending in which institution the company is located. The conclusion from this study is therefore that profitability have a proven moderating effect on the relationship between CSR and tax avoidance, companies with high profitability does show greater tendencies to use more tax avoidance when their CSR-activities are higher, then does companies with less profitability. Contribution of the thesis: The study contributes to the empirical research for European companies, regarding the relationship between CSR and tax avoidance. It also contributes to the empirical research in this area of research, and whether or not the companies sectorial or institutional belonging effect the relationship between CSR and tax avoidance. The result contributes with valuable theoretical information to the contradictory research regarding the relationship between CSR and tax avoidance. Suggestions for future research: One suggestion for future research is to use other measurements for tax avoidance, when the description of tax avoidance is so wide. Another suggestion is to do a similar study where CSR is divided into its separate dimensions to see if there is differences between them, regarding the relation towards tax avoidance. From a population perspective there is a gap regarding the global research on this subject, one suggestion is therefore to perform a similar study, where public companies from all over the world is included. Then group the companies depending on which institution the belong to, to analyse the results from an institutional level from a global perspective.

This thesis seeks to contribute to the Chinese taxation literature by researching effective tax rate (ETR), marginal tax rate (MTR) and implicit tax in particular. These areas have been addressed for a number of years within the developed market context, whereas the same research for companies in developing countries is largely non-existent in Western literature. The first topic is the ETR and MTR analysis. The ETR analysis offers an overview of the actual tax burden for listed companies in the People’s Republic of China (PRC), together with the Statutory Tax Rate (STR) analysis, which incorporates the tax structure aspect of tax preferences from 1994 to 2006. In 2002, the State Council stopped unauthorised corporate tax rebate from local government and 2002 became a breaking point of the corporate tax analysis. The ETR and STR analyses reveal that companies benefitted widely from tax preferences before 2002 regardless of their industry or region. However, after 2002, the ETRs increased significantly overall and the industrial and regional ETR differences are much more significant. The tax preferential industries and regions’ companies are still in the lower ETR and STR range, but the non-tax preferential companies’ ETRs and STR increased significantly after 2002. This evidences the effectiveness of Chinese tax preference policies. The MTR estimations are the first Chinese company specific MTR estimations. The MTRs were estimated from 1995 to 2002 and the MTRs results are generally consistent with ETR results, except that the MTR estimations jointly depend on the company Net Operating Loss (NOL) occurrences, income and STR. The second topic is the determinants of ETR. An alternative view of ETR determinants is proposed. It incorporates the accounting-tax conformity theory and identifies a tax rate preference as the new ETR determinant variable to fit the Chinese taxation context. Five explanatory variables are hypothesized in associating company characteristics after controlling the company location, industry and sample period dummy variables. These explanatory variables are tax rate preference, non-operating expenses, investment gain, provision for impairment and government ownership. The ETR determinants model is also examined by OLS regression (cross-sectional), and fixed-effects and random effects regression (panel data analysis). The results show that all of the explanatory variables are statistically significant coefficients with expected signs. The results also demonstrate that the proposed ETR determinant model is superior to previous determinant models. The third topic is implicit tax research. The results are evidence of the existence of implicit tax at the corporate level. The relationships between the company Pre-tax Return of Equity (PTROE) and tax preference variables and other control variables are also examined. The results demonstrate that there is a negative relationship between PTROE and tax rate preference when considering the companies aggregately in a large scale; and there is a positive relationship between PTROE and income related tax preference when considering the companies individually. The contradictory results indicate that in reality, the imperfect market conditions impede the realisation of implicit tax at the individual company level.

It has previously been stated that K+-ions in a plant cell have a counter-balancing role in which the efflux of K+-ions from the thylakoid lumen charge-balance the light-induced proton pumping that is known to occur across the thylakoid membrane, and this in turn stabilizes photosynthetic activity. In the present study, two different types of plants of the same ecotype (Col-0) of Arabidopsis thaliana have been studied: a wild-type and a T-DNA exon-mutant (tpk5-e) that has lost the expression of the protein known as Tandem-pore K+- channel (AtTPK5). The plants were grown in a hydroponic system under normal light conditions with 70% humidity. Homozygous (HM) tpk5-e mutant plants were screened using PCR and gene specific primers. Further, the photosynthetic activity was measured in 4 hour light-adapted plants and the photosynthetic activity of the tpk5-e mutant proved not to be significantly different in comparison to the wild-type when measuring the electron transport rate (ETR). Furthermore, the O2-evolution was also measured in 4 hour light-adapted plants and the tpk5-e mutant's O2-evolution proved to be significantly lower in the tpk5-e mutant in comparison to the wild-type under high light conditions. The plant fitness of the wild-type and tpk5-e mutant was also different judging from phenotypic traits such as chlorophyll expression. However, the measured chlorophyll amount of pigments chlorophyll a and b proved not to be significantly different in the tpk5-e mutant in comparison to the wild-type.