Setting of transfer price, which is in line with arm's length principle and also with other legislature obligations, is currently with respect of limited experiences with such problematics very actual topic espetially with regard to possible impact. Institution of Billing Rulings of determination of transfer price is a newly established tool leading to legal confidence of tax payers and desireable step forward in Czech legislature. Evaluation of operation and usefulness of this tool is the main goal of my diploma thesis. Tax legisature includes also other editorial obligations of tax authority. Theire description is another objective of my thesis. Analysis of transfer pricing problematics is necessary for understandig the topic and therefore is a partial goal of my thesis. The full picture of transfer pricing Billing Rulings problematics with its aspects analysed on theoretical level is completed with practical example of application for Billing Rulings. The analysis of legislature lead to formulation of suggestions leading to better functioning of this institution.

Orientador: Lilian Lopes Martin da Silva / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Educação / Made available in DSpace on 2018-08-18T18:26:57Z (GMT). No. of bitstreams: 1 Tozzi_JulianaBernardes_M.pdf: 5656806 bytes, checksum: 4de8c02fab39196d3bb0bd409bfd4cdd (MD5) Previous issue date: 2011 / Resumo: O trabalho focaliza as marcas de editoras e a divulgação dos livros infantis no Brasil contemporâneo. Ocupa-se em traçar um mapeamento sobre os agentes editoriais ativos nesta produção, entre 2007 e 2008, e investigar os ideários e as representações de infância que os catálogos impressos de divulgação destas empresas editoriais, as principais fontes da pesquisa da investigação realizada, colocam em circulação. Para isto, a pesquisa observa e discute as estratégias que as editoras incorporam e/ou inventam para garantir seu reconhecimento e distinção neste campo de comércio de bens simbólicos para a infância e identifica como a leitura dos dispositivos encontrados nos catálogos de divulgação pode informar sobre os imaginários que definem e atualizam infâncias, seus públicos e objetos, e a concorrência de produtos. O trabalho tem sua problematização e procedimento metodológico-analítico fundamentados em contribuições trazidas pela Sociologia da Cultura (com Norbert Elias e Pierre Bourdieu), explorando as noções de campo e da teoria da ação social; pela História Cultural (com Roger Chartier e Robert Darnton) e as ideias de mediação editorial e ciclo de vida dos livros; e pela Teoria da Enunciação (de Mikhail Bakhtin), com sua inspiração para a discussão discursiva dos materiais de linguagem. / Abstract: This paper focus on publishing brands and the dissemination of children's books in contemporary Brazil. It tries to delineate a map of the active publishing agents in the 2007-2008 production and to investigate the ideals and representations of childhood that the printed catalogs of those publishing companies, taken as the main research sources of the investigation, make circulate. To carry this out, we observe and discuss the strategies that the publishing companies incorporate and/or invent in order to warrant its recognition and distinction in the field of commerce of symbolical goods for childhood and identifies how the reading of the mechanisms found in catalogues can inform the ideas that define and actualize childhoods, their audiences and objects, and the competition of products. The works has its problematization and methodological-analytical procedure founded on contributions brought about by the Sociology of Culture (N. Elias and P. Bourdier), exploring the notions of field and the social action theory; by Cultural History (R. Chartier and R. Darnton) and the ideas of editorial mediation and cycle of life of books; and by the Theory of Enunciation (M. Bakhtin) with his inspiration for discourse discussion of language materials. / Mestrado / Educação, Conhecimento, Linguagem e Arte / Mestre em Educação

abstract: During the nineteenth century, it was common for pianists to publish their own editions of Beethoven’s piano sonatas. They did this to demonstrate their understanding of the pieces. Towards the end of the century, musicians focused their attention on critical editions in an effort to reproduce the composer’s original intention. Unfortunately, this caused interpretive editions such as those created in the nineteenth century to fade from attention. This research focuses on situating these interpretive editions within the greater discourse surrounding the editorial development of Beethoven’s piano sonatas. The study opens with the critical reception of Beethoven, his Sonata in C-sharp minor, Op. 27 No. 2, also known as the “Moonlight” Sonata, the organology of the nineteenth-century fortepianos and the editorial practices of subsequent editions of the piece. It also contextualizes the aesthetic and performance practice of nineteenth-century piano playing. I go on to analyze and demonstrate how the performance practices conveyed in the modern Henle edition (1976) differ from those in selected earlier interpretive editions. I will conclude with an assessment of the ways in which nineteenth-century performance practices were reflected by contemporary editions. This study compares the First edition (1802) and seven selected editions of Beethoven’s “Moonlight” Sonata by Ignaz Moscheles (1814), Carl Czerny (1846), Franz Liszt (1857), Louis Köhler (1869), Hugo Riemann (1885), Sigmund Lebert and Hans von Bülow (1896), and Carl Krebs (1898) with the Henle edition. It covers the tempo, rubato, articulations, phrasing, dynamics, fingerings, pedaling, ornamentation, note-stem and beaming, pitch, and rhythm. I evaluate these editorial changes and performance practice to determine that, compared to modern practice, the 19th century fostered a tendency of applying rubato, longer slurs, diverse articulations, and expanded dynamic range. Furthermore, the instructions of fingerings, pedaling and ornamentation became more detailed towards the end of the century. / Dissertation/Thesis / Doctoral Dissertation Music 2020

Denna studie kommer närmare undersöka typografins och bildernas roll i förhållande till läsarens beteende i läsprocessen. Hur står magasintypografiska konventioner i relation till hur människor faktiskt läser en artikel i CAP&Design? I en visuell analys beskriver jag artikelns typografi utifrån några handböckers typografiska principer. Vidare beskrivs bilderna utifrån deras innehåll och bakgrund, placering och storlek samt funktion och koppling til texten. Jag gör en observation av läsning med kompletterande intervjuer för att ta reda på hur personer skapar läsvägar i artikeln. Detta tolkas och analyseras i jämförelse med min visuella analys och teorier kring styrd läsning och dynamisk läsning med individuella variationer. Resultatet visar att både bilderna och typografins utformning påverkar formandet av läsvägar. Läsprocessen är individuell och dynamisk där syftet med läsningen, personliga strategier, erfarenhet, bakgrund och miljö spelar in.

No description available.

No description available.

A pesar de las iniciativas y mecanismos implementadas para promover las exportaciones de los servicios editoriales, cuya fuente predominante son las ventas de libros impresos, se ha observado una caída de esta actividad, siendo actualmente la mitad de lo exportado hace una década. El objetivo de este estudio es proponer cuáles han sido los limitantes para el desarrollo de las exportaciones de servicios editoriales de las empresas editoriales de la categoría PYME de Lima Metropolitana. En este contexto, se distinguieron 7 posibles limitantes, divididas en 3 grupos: limitantes legales, limitantes de gestión empresarial y limitantes de promoción en el extranjero. La investigación se responde a través de la aplicación de una entrevista a profundidad a 13 individuos: 11 editoriales de la categoría PYME, además de entrevistas con dos expertos del comercio editorial. Las entrevistas permitieron corroborar 3 limitantes: los altos costos logísticos, el no contar con acceso a personal u organizaciones especializadas en el comercio internacional, el limitado acceso a la participación en ferias internacionales de libros en el extranjero. Asimismo, surgieron dos limitantes como hallazgos, la dificultad de acceder a contactos como fuente de acceso a mercados en el exterior y la importancia con contar con autores reconocidos como fuentes de difusión en el extranjero. Teniendo esto en cuenta, se recomienda que es imperante desarrollar un análisis cuantitativo para determinar el verdadero impacto económico de estas limitantes y en el trabajo coordinado con las partes involucradas en el comercio internacional de libros para el desarrollo de este. / Despite the initiatives and mechanisms implemented to promote exports of publishing services, whose predominant source is sales of printed books, a drop in this activity has been observed, currently accounting for half of what was exported a decade ago. The objective of this study is to propose what have been the limitations to the development of exports of publishing services from publishing companies in the SME category in Metropolitan Lima. In this context, seven possible limitations were distinguished, divided into three groups: legal limitations, business management limitations and limitations on promotion abroad. The research was answered through the application of an in-depth interview to 13 individuals: 11 publishing companies in the SME category, in addition to interviews with two experts in the publishing trade. The interviews allowed to corroborate 3 limitations: the high logistic costs, the lack of access to personnel or organizations specialized in international trade, the limited access to the participation in international book fairs abroad. Likewise, two limitations emerged as findings, the difficulty of accessing contacts as a source of access to markets abroad and the importance of having authors recognized as sources of dissemination abroad. Bearing this in mind, it is recommended that a quantitative analysis be developed to determine the true economic impact of these limitations and in the work coordinated with the parties involved in international book trade for the development of this trade. / Tesis

Editorial

Schwerpunk: Schreiben in den Geisteswissenschaften (I)

Memoria para optar al título de Diseñadora Gráfica / El proyecto editorial Zaranderos del Valle presenta la creación de un libro ilustrado impreso que promueva la tradición popular de la fabricación y consumo de la Chicha, bebida tradicional de Chile y América Latina realizada en base a la uva. A través de la comunicación experimental del imaginario visual e identidad territorial de la Agrupación de Chicheros, se propone poner en valor dicho espacio, oficio y producto, con el objetivo de salvaguardar el patrimonio y promover el turismo local. Por lo tanto, se revisan elementos de la tradición popular, visual y oral expresadas en las Fiestas de la Chicha desarrolladas en los años 2015, 2016 y 2017. Esta información permite dar vida a un relato que aproxima a la comunidad a una tradición que tiene el riesgo de extinguirse con el paso del tiempo. Este libro fue diseñado en base a una investigación realizada el 2016 en el cual se estudiaron desde el diseño gráfico los elementos visuales principales del contexto.