No presente trabalho será apresentado um estudo sobre a seletividade em função da essencialidade no Imposto sobre Circulação de Mercadorias e Serviços(ICMS). O ICMS é o tributo responsável pela maior parte da arrecadação dos Estados brasileiros, e a norma da seletividade é fator decisivo na configuração dessa arrecadação. A Constituição de 1988, ao instituir o ICMS, trouxe para este tributo a seletividade em função da essencialidade das mercadorias e dos serviços tributados. A partir da verificação dos textos das Constituições das legislações estaduais sobre o imposto será demonstrada a adoção da seletividade por todos os Estados da Federação. A verificação de como a tributação é aplicada pelos Estados e a comparação das alíquotas de alguns produtos irá expor o desrespeito ao critério constitucionalmente eleito para a seleção, a essencialidade dos produtos e serviços tributados. A pesquisa da jurisprudência dos Tribunais Estaduais, do Superior Tribunal de Justiça e do Supremo Tribunal Federal demonstrará que o tema não vem tendo a atenção que deveria em razão de sua importância. / In the present work it will be presented a study regarding the selectivity based on the essentiality in the State Valu e Added Tax (ICMS). The ICMS tax is responsible for most of the collection of Brazilian states, and the rule of selectivity is a decisive factor in the configuration of this collection. The 1988 Constitution, by introducing the ICMS, brought to this tax th e selectivity based on the essentiality of the goods and services that are taxed. From the analysis of the texts of the Constitutions and state legislations that rule the tax, it will be showed the adoption of selectivity by all states of Brazil. The verification of how the tax is applied by States and the comparison of the rates of some products will expose the disrespect to the criterion that was constitutionally elected for the selection: the essentiality of the goods and services taxed. The research of the jurisprudence of the State Courts, of the Superior Court of Justice and of the Supreme Court will demonstrate that the issue is not receiving the deserved attention that should receive due to its importance.

(in English): Main goal of this diploma is to analyze the relationship between populism and representative democracy. The theoretical part of my work is researching populism as a vague concept and determining its minimal definition and esential constituents (I have declined the possibility that populism is only anti-essentialy formed attitude/phenomenon). In the analytical part I've studied the relationship between populism and representative democracy, and defined drawbacks of this uneasy coexistence. However I believe that representative democracy can't be successfully fulfiled without this phenomenon and I have also found not only positive moments of this relationship - I assume that populism is necessary supplement of representative democracy.

(in English): Main goal of this diploma is to analyze the relationship between populism and representative democracy. The theoretical part of my work is researching populism as a vague concept and determining its minimal definition and esential constituents (I have declined the possibility that populism is only anti-essentialy formed attitude/phenomenon). In the analytical part I've studied the relationship between populism and representative democracy, and defined drawbacks of this uneasy coexistence. However I believe that representative democracy can't be successfully fulfiled without this phenomenon and I have also found not only positive moments of this relationship - I assume that populism is necessary supplement of representative democracy.

京都大学 / 0048 / 新制・課程博士 / 博士(医科学) / 甲第19631号 / 医科博第69号 / 新制||医科||5(附属図書館) / 32667 / 京都大学大学院医学研究科医科学専攻 / (主査)教授 中川 一路, 教授 岩井 一宏, 教授 西渕 光昭 / 学位規則第4条第1項該当 / Doctor of Medical Science / Kyoto University / DFAM

Made available in DSpace on 2016-04-26T20:21:41Z (GMT). No. of bitstreams: 1 Claine Chiesa.pdf: 847501 bytes, checksum: c93f6dd335549bbb03d6d6874eed53c8 (MD5) Previous issue date: 2013-05-24 / The Tax on Industrialized Products (IPI) is a tax of Union competence, pursuant to art. 153, IV of the Federal Constitution, and it is the subject of study of this work. Whereas such a tax had its origin in the excise tax, we began this study by tracing the historical evolution of this tax in Federal Constitutions, for better understanding its characteristics, and of its materiality, which has varying interpretations. The materiality of the IPI were built from the Constitution which prescribed its impact on industrialized product as well as from the additional provisions of the law, which established three hypotheses incidence, but, considering that the ordinary law instituted only two of them, the work development is confined to the constructions of matrix rules of incidence of importing manufactured goods and industrialization of products for the domestic market. The criteria of the matrix-rules were developed and analyzed, by addressing the criteria of the material, spatial and temporal hypothesis, as well as the consequent quantitative and personal criteria. Through examination of some constitutional principles applied to IPI, its main features were outlined basically by the Executive Branch s ability to alter the rates by means of a Decree, but within the limits established by law, which allows stating the principle of legality. The principle of precedence is applied to the IPI only in relation to the 90-day holding period, not being applied to the same tax year. The principle of non-cumulative tax, which aims to safeguard the right of rebate rate incurred among operations and therefore to make the end product more cheaply, was studied as well as the examination of the taxpayer s right to credit as repercussions of the principle of non-cumulative tax was held. Finally, the selectivity for essentiality was analyzed jointly with extrafiscality, resulting in the conclusion that the essentiality is an independent category and the determining factor in setting the tax burden and imposing fiscal policy, where the measures relating to essential commodities are peremptory, not mingling with extrafiscalidade, whose measures are desired by the State, with freedom for choosing and applying, in which selectivity can be applied in essentiality and extrafiscality / O imposto sobre produtos industrializados é um tributo de competência da União, nos termos do art. 153, IV da Constituição Federal, sendo objeto de estudos do presente trabalho. Considerando que o imposto sobre produtos industrializados teve sua origem no imposto sobre consumo, iniciamos o trabalho traçando a evolução histórica desse tributo nas Constituições Federais, para melhor compreensão de suas características, e de sua materialidade, que se apresenta com interpretações divergentes. As materialidades do IPI foram construídas a partir do texto constitucional que prescreveu a sua incidência sobre produto industrializado , bem como das disposições da lei complementar, que estabeleceu três hipóteses de incidência, mas, considerando que a lei ordinária instituiu apenas duas delas, o desenvolvimento do trabalho circunscreveu-se às construções das regras-matrizes de incidência de importação de produtos industrializados e industrialização de produtos para o mercado interno. Os critérios das regras-matrizes foram analisados e desenvolvidos, tendo sido abordados os critérios da hipótese material, espacial e temporal , bem como os critérios do consequente pessoal e quantitativo. Por meio do exame de alguns princípios constitucionais aplicados ao IPI, delinearam-se suas principais características, fundamentalmente, pela possibilidade de o Poder Executivo alterar as alíquotas por Decreto, mas dentro dos limites estabelecidos pela lei, o que releva afirmar a observância do princípio da legalidade. O princípio da anterioridade se aplica ao IPI somente quanto à anterioridade nonagesimal, não se lhe aplicando a anterioridade anual. Tratou-se do princípio da não cumulatividade, que objetiva salvaguardar o direito de abatimento entre as operações havidas e, consequentemente, tornar o produto final mais barato, e se realizou o exame do direito de crédito do contribuinte como repercussão do princípio da não cumulatividade. Por fim, a seletividade pela essencialidade foi analisada conjuntamente com a extrafiscalidade, resultando na conclusão de que a essencialidade é categoria autônoma, sendo fator determinante na fixação da carga tributária e política fiscal impositiva, onde as medidas atinentes aos produtos essenciais são peremptórias, não se confundindo com a extrafiscalidade, cujas medidas são desejadas pelo Estado, com liberdade de escolha e da forma de execução, podendo a seletividade ser aplicada na essencialidade e na extrafiscalidade

Essential genes are those whose presence is imperative for an organism's survival, whereas the functions of non-essential genes may be useful but not critical. Abnormal functionality of essential genes may lead to defects or death at an early stage of life. Knowledge of essential genes is therefore key to understanding development, maintenance of major cellular processes and tissue-specific functions that are crucial for life. Existing experimental techniques for identifying essential genes are accurate, but most of them are time consuming and expensive. Predicting essential genes using computational methods, therefore, would be of great value as they circumvent experimental constraints. Our research is based on the hypothesis that mammalian essential (lethal) and non-essential (viable) genes are distinguishable by various properties. We examined a wide range of features of Mus musculus genes, including sequence, protein-protein interactions, gene expression and function, and found 75 features that were statistically discriminative between lethal and viable genes. These features were used as inputs to create a novel machine learning classifier, allowing the prediction of a mouse gene as lethal or viable with the cross-validation and blind test accuracies of ∼91% and ∼93%, respectively. The prediction results are promising, indicating that our classifier is an effective mammalian essential gene prediction method. We further developed the mouse gene essentiality study by analysing the association between essentiality and gene duplication. Mouse genes were labelled as singletons or duplicates, and their expression patterns over 13 developmental stages were examined. We found that lethal genes originating from duplicates are considerably lower in proportion than singletons. At all developmental stages a significantly higher proportion of singletons and lethal genes are expressed than duplicates and viable genes. Lethal genes were also found to be more ancient than viable genes. In addition, we observed that duplicate pairs with similar patterns of developmental co-expression are more likely to be viable; lethal gene duplicate pairs do not have such a trend. Overall, these results suggest that duplicate genes in mouse are less likely to be essential than singletons. Finally, we investigated the evolutionary age of mouse genes across development to see if the morphological hourglass pattern exists in the mouse. We found that in mouse embryos, genes expressed in early and late stages are evolutionarily younger than those expressed in mid-embryogenesis, thus yielding an hourglass pattern. However, the oldest genes are not expressed at the phylotypic stage stated in prior studies, but instead at an earlier time point - the egg cylinder stage. These results question the application of the hourglass model to mouse development.

Genom åren har det skett en rad företagsskandaler som kopplats samman med brister i revisionen. För att undvika liknande skandaler i framtiden har ökade krav i lagstiftning och uppdatering av standarder för revisionsarbete införts. Med hjälp av regelbundna kontroller ska revisionen hålla hög kvalitet och brister ska upptäckas tidigare. Tidigare forskning har visat att det ofta är i revisionsdokumentationen som brister förekommer.Syftet med uppsatsen är att undersöka revisorers uppfattningar om vilka faktorer som orsakar att brister uppstår i revisionsdokumentationen. För att uppfylla syftet har intervjuer gjorts med tio revisorer som arbetar på olika revisionsbyråer i Skåne. Det teoretiska ramverket presenteras i en figur som visar min tolkning av hur olika faktorer påverkar revisionsdokumentationen.Slutsatsen av studien visar att revisorns uppfattningar om regleringen, revisorns yrkesroll och revisionsbyrån är faktorer som kan medföra att brister uppstår i revisionsdokumentationen, vilket många gånger kan relateras till tidsbrist hos revisorn. Det moment i revisionsprocessen som rör bedömningar om vad som är väsentlig information kan även medföra brister i revisionsdokumentationen. Detta eftersom revisorer kan tolka och bedöma olika, vilket avspeglar sig i vilken information varje revisor anser vara väsentlig information att ta med i revisionsdokumentationen. Detta kan sin tur leda till att alla revisorer inte får med vad som krävs enligt lag och standard.Som förslag på framtida forskning ska en undersökning göras på hur många uppdrag som är optimalt för en revisor att revidera per år. / Over the years there have been several corporate scandals, which have been linked to shortcomings in the auditing. In order to avoid similar scandals in the future, increased requirements for law and standards have been introduced. With the help of regular quality controls, the audit should maintain high quality and shortcomings should be discovered earlier. Previous research shows that it is often in the audit documentation that deficiencies occur.The purpose of this paper is to identify factors that cause shortcomings in the audit documentation. In order to fulfil the purpose of the paper, interviews have been conducted with ten auditors from various audit firms in Skåne. The theoretical framework is based on a model that shows my understanding of how different factors affect the audit documentation.The conclusion of the study shows that the auditor's perceptions of the regulation, the auditor’s professional role and the audit firm structure are factors that may cause shortcomings in the audit documentation, which can often be related to the lack of time in the process of auditing. The moment in the audit process regarding assessments of essential information may cause shortcomings in the audit documentation. This is because auditors can interpret and assess differently, which reflects what information each auditor considers to be essential information to include in the audit documentation. This in turn can lead to the fact that all auditors do not include what law and standard require.As a proposal for future research, a study should be made in order to determine how many assignments are optimal for an auditor to audit per year, with regards to the time aspect in relation to the documentation requirements.

Proteins in Escherichia coli were compared in terms of essentiality, centrality, and conservation. The hypotheses of this study are: for proteins in Escherichia coli, (1) there is a positive, measureable correlation between protein conservation and essentiality, (2) there is a positive relationship between conservation and degree centrality, and (3) essentiality and centrality also have a positive correlation. The third hypothesis was supported by a moderate correlation, the first with a weak correlation, and the second hypotheis was not supported. When proteins that did not map to orthologous groups and proteins that had no interactions were removed, the relationship between essentality and conservation increased to a strong relationship. This was due to the effect of proteins that did not map to orthologus groups and suggests that protein orthology represented by clusters of orthologus groups does not accurately dipict protein conservation among the species studied.

Indiana University-Purdue University Indianapolis (IUPUI) / The rapid innovations in biotechnology have led to an exponential growth of data and electronically accessible scientific literature. In this enormous scientific data, knowledge can be exploited, and novel discoveries can be made. In my dissertation, I have focused on the novel molecular mechanism and therapeutic discoveries from big data for complex diseases. It is very evident today that complex diseases have many factors including genetics and environmental effects. The discovery of these factors is challenging and critical in personalized medicine. The increasing cost and time to develop new drugs poses a new challenge in effectively treating complex diseases. In this dissertation, we want to demonstrate that the use of existing data and literature as a potential resource for discovering novel therapies and in repositioning existing drugs. The key to identifying novel knowledge is in integrating information from decades of research across the different scientific disciplines to uncover interactions that are not explicitly stated. This puts critical information at the fingertips of researchers and clinicians who can take advantage of this newly acquired knowledge to make informed decisions. This dissertation utilizes computational biology methods to identify and integrate existing scientific data and literature resources in the discovery of novel molecular targets and drugs that can be repurposed. In chapters 1 of my dissertation, I extensively sifted through scientific literature and identified a novel interaction between Vitamin A and CYP19A1 that could lead to a potential increase in the production of estrogens. Further in chapter 2 by exploring a microarray dataset from an estradiol gene sensitivity study I was able to identify a potential novel anti-estrogenic indication for the commonly used urinary analgesic, phenazopyridine. Both discoveries were experimentally validated in the laboratory. In chapter 3 of my dissertation, through the use of a manually curated corpus and machine learning algorithms, I identified and extracted genes that are essential for cell survival. These results brighten the reality that novel knowledge with potential clinical applications can be discovered from existing data and literature by integrating information across various scientific disciplines.

Made available in DSpace on 2016-04-26T20:23:53Z (GMT). No. of bitstreams: 1 Rafael Vega Possebon da Silva.pdf: 943934 bytes, checksum: 414ccba44bc43a6e54eac961425da59e (MD5) Previous issue date: 2015-09-18 / The present dissertation aims the analysis, from a legal standpoint, of the non-fiscal purposes of taxation related to the ICMS1, understood as the effects caused by the collection of this tax besides the generation of income to the State. Therefore, we start studying the economic effects of taxation, as well as the social and historical background that justifies tax imposition. From understanding that the tax phenomenon implies interdependence between the legal and social systems, we found that the positive law can assimilate those effects caused by taxation, in its relation to axioms that became part of the legal order through legal values, legal principles and programmatic guidelines printed in the Federal Constitution. A systematic and constitutional interpretation of tax legislation should, therefore, be alert to these direct and indirect implications of the exaction, in order build a coherent and cohesive legal system, having in mind the purpose of the State as determined by the Constitution. The non-fiscal purposes of taxation can be studied under several perspectives, among which the effects of the charging in relation to: (i) the distribution of the tax burden in an equitable and progressive way, in respect to equality and the ability to pay (distributive function); (ii) the fulfillment of constitutional values through behavior induction (allocative function); and (iii) its use as a tool to stabilize market flows, as an anti-cyclical policy (stabilizing function). The first two are subject to further analysis. Nonetheless, apart from the search for legal certainty, tax neutrality, as an autonomous legal principle that also represents a canon protected by the legal system, acts as a counterpoint that must be taken into consideration in every discussion related to non-fiscal tax effects. In light of these concepts, we analyze the ICMS tax, studying the particularities of this form of taxation and the application of the discussed notions to some selected situations. The principle of selectivity consists in a tool to guide the variation of the tax burden that will be applied together with certain specific criteria, depending on the protected constitutional value and the non-fiscal function pursued. Considering the ICMS as a tax on consumption, with relevant impact of such tax burden to the end consumer, we conclude that the selectivity based on the essentiality of products / services is mandatory in the ICMS, and enables the variation of the tax burden as a way to comply as far as possible with the search for the ability to pay of the end consumer. After all, we conclude that the current ICMS legislation conflicts with several axioms protected by the legal system, resulting in a violation of the Constitution. We understand that this violation can be subjected to judicial review, and so we seek to present some elements and objective parameters to guide the analysis of the law by the interpreter in such cases / A presente dissertação tem por escopo a análise, do ponto de vista jurídico, dos elementos extrafiscais relacionados ao ICMS, entendidos estes como os efeitos causados pela cobrança desse tributo, além da própria arrecadação ao erário. Para tanto, iniciamos com o estudo dos efeitos econômicos da tributação e dos sistemas sociais e históricos de justificação da imposição fiscal. A partir da compreensão de que o fenômeno tributário implica interdependência entre o sistema jurídico e social, verificamos uma permeabilidade da norma positiva em relação a esses efeitos causados pela tributação, que se relacionam com axiomas que passaram a integrar o ordenamento por meio de valores, princípios jurídicos e diretrizes programáticas estampados na Constituição Federal. Uma interpretação sistemática e constitucional da norma fiscal deve, logo, se atentar para esses reflexos diretos e indiretos da exação, de forma a conceder coerência e coesão ao ordenamento, em atenção à finalidade do Estado tal como determinada pela Carta Magna. A extrafiscalidade pode ser analisada sob diversos aspectos, dentre os quais destacamos a relação da tributação: (i) para com a distribuição do ônus fiscal de forma equânime e progressiva, em leitura da igualdade e do princípio da capacidade contributiva (função distributiva); (ii) para com a efetivação de valores constitucionais por meio da indução de comportamentos (função alocativa); e (iii) com sua utilização para estabilização dos fluxos de mercado, agindo de forma anticíclica (função estabilizadora). As duas primeiras são objeto de maior análise. Em oposição, além da busca pela segurança jurídica, temos que a neutralidade consiste em contraponto a ser cotejado em cada situação em que se discute a extrafiscalidade, eis que configura princípio jurídico autônomo, também representativo de valor protegido pelo sistema. À luz desses conceitos, passamos à análise do ICMS, verificando as peculiaridades dessa forma de tributação e a aplicação do instrumental desenvolvido a algumas situações concretas. Analisando o princípio da seletividade, verificamos que se trata de técnica de gradação do encargo tributário, que será aplicado em conjunto com um critério determinado, a depender do valor constitucional protegido e da função extrafiscal visada. Considerando o ICMS como tributo sobre o consumo, com grande repercussão de sua carga fiscal ao consumidor final, concluímos que a seletividade em função da essencialidade dos produtos/serviços é de aplicação obrigatória no ICMS e viabiliza a gradação do peso do tributo de forma a respeitar, tanto quanto possível, a busca pela capacidade contributiva do consumidor. Ao final, concluímos que a legislação atual do ICMS viola diversos axiomas protegidos pelo ordenamento, implicando em inconstitucionalidade. Entendemos ser essa agressão passível de tutela jurisdicional e, para tanto, buscamos apresentar alguns elementos e parâmetros objetivos para guiar a análise da norma por parte do intérprete em tais situações