The Diploma Thesis deals with estimation of tax evation of value-added tax in the Czech Republic during 2006-2010. For the estimate we have used the concept of tax gap (in the case of VAT we speak about VAT gap), which is based on comparison of theoretical tax liability of the economy with the actual tax receipts. An international comparison of the Czech Republic VAT gap with available data of other countries has been made as well. The Thesis includes further description of tax evation types specific for VAT and other approaches to measurement of tax evation. Role of the shadow economy measurement used for tax evation estimates is accounted for.

The Diploma thesis deals with the tax optimization and tax evasion relating to corporate income tax from the perspective of business entities who keeps accounts. Specifically, it is based on the legislation in force for the Czech Republic and is focused on the transformation process of accounting profit to the tax base of corporate income tax and the related possibilities of tax optimization or tax fraud. First chapter defines corporate income tax, its position in the tax system and the principle of its calculation. Historical development of corporate income tax and main changes of related regulations in 2013-15 have also been introduced in this chapter. Second chapter deals with tax evasion. Beside its definition, causes and measurement methods it also presents statistical data relating to tax audits and tax offenses. Last chapter of the thesis introduces the most common expenses and revenues whose tax deductibility or non-deductibility influences the calculation of corporate income tax. This chapter also introduces practical examples of tax evasion which were solved by the Supreme Administrative Court.

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A presente pesquisa visa a analisar as representações de `escola materializadas nos depoimentos de alunas pertencentes a classes sociais menos favorecidas e que se evadiram ainda durante o ensino fundamental para, posteriormente, retomarem seus estudos via turmas de Educação de Jovens e Adultos (EJA). O aluno que inicia sua vida escolar, ao se relacionar com as diversidades (e adversidades) da língua e da educação, pode oferecer, como resposta, movimentos de auto exclusão, indicando, em situações agudas, renúncia perante o seu papel social como estudante, gerando, dessa forma, alienação do processo educativo e consequentemente do universo formal escolar. Em última instância, este estudo procurou compreender os mecanismos de auto exclusão e os fatores que contribuíram para a evasão escolar. O aporte teórico da pesquisa se fundamenta na Análise do Discurso de Linha Francesa, sobretudo nos estudos postulados por Pêcheux e Foucault na interface com a psicanálise. Foram realizadas entrevistas orais, informais, semiestruturadas, para que se pudessem investigar, a partir das regularidades enunciativas, marcas ideológicas que revelassem os modos de subjetivação e efeitos de sentido, indicando as posições do sujeito desejante em relação ao Outro. Levantamos como Hipótese que o aluno egresso, ao retornar à escola, o faz conforme motivação proveniente do desejo do Outro (seja do Estado, ou do contexto econômico-social), afetado pelas metanarrativas que concebem a educação formal como único meio de se atribuir poder ao saber do aluno em questão. Entretanto, esse discurso sócio historicamente compartilhado não produz os mesmos efeitos de verdade para o pesquisado, uma vez que este não consegue significar/singularizar a educação formal, resultando em novas situações de auto exclusão de sua vida escolar. Em última instância, desconstruímos esses mecanismos de auto exclusão, de modo que os depoentes conseguissem singularizar e significar seu processo de aprendizagem na escola. / This research aims to analyze the representations of `school materialized in the testimonies of students belonging to lower social classes and that evaded even during elementary school to subsequently resume their studies via classes from EJA (School for Youngs and Adults). The student who starts his school life, when dealing to the differences (and adversities) of language and education, can offer as an answer, movements of self exclusion, indicating, in acute situations, resignation before its social role as a student generating thus alienation regarding the educational process and consequently the academic formal universe. Ultimately, this study sought to understand the mechanisms of self exclusion and the factors contributing to school dropout. The theoretical research is based on French Analyses of Speech, especially in studies postulated by Pecheux and Foucault, interfacing with psychoanalysis. Oral, informal, semi-structured interviews were conducted, so that it could be investigated, from the enunciative regularities, ideologic marks that reveal modes of subjectivity and meaning effects, indicating the positions of the desiring subject in relation to the Other. One raised the hypothesis that the evaded student, returning to school, does it according to the motivation from the desire of the Other (whether of the State, or the economic and social context, or someone elses desire), affected by metanarratives that conceive formal education as the only means to empower upon learning of the student in question. However, this social discourse historically shared does not produce the same signification effects according to the interviewee, since he can not singularize formal education, resulting in new situations of self exclusion of his academic life. Ultimately, one wants to deconstruct these mechanisms of self-exclusion, so that the interviewed ones can singularise their learning process in school.

Este trabalho teve a finalidade de estudar a evasão na Educação Profissional de Nível Técnico, com base na trajetória escolar e no depoimento de alunos evadidos, tendo como objetivos conhecer e analisar a trajetória escolar desses alunos; identificar os motivos que os levaram a essa decisão de deixar a Educação Profissional; verificar o modo como o aluno compreende a evasão escolar e refletir sobre possíveis medidas preventivas que possam contribuir na reformulação de procedimentos escolares. Quanto à metodologia, foram utilizadas a Pesquisa Documental, documentos da Secretaria Acadêmica da Escola e do Sistema PRODESP, Quantitativa, a partir dos dados levantados com a Pesquisa Documental, e Qualitativa, a partir das entrevistas semiestruturadas com alunos selecionados da Pesquisa Documental. A pesquisa foi realizada na Unidade do Centro Paula Souza, no município de Taubaté SP, com base numa população de 321 alunos evadidos no ano de 2011, dos quais 80 fizeram parte da Pesquisa Quantitativa e oito foram selecionados para a Pesquisa Qualitativa por meio de entrevista. A Revisão de Literatura abordou as temáticas Educação Profissional e Evasão Escolar, bem como a Teoria Bioecológica do Desenvolvimento Humano, de Bronfenbrenner, utilizada como Fundamentação Teórica que, juntamente com a metodologia de Análise do Discurso de Laurence Bardin, subsidiaram a Análise Qualitativa das entrevistas. Dentre as causas da evasão que foram reveladas encontram-se: horário de trabalho, relação professor-aluno, dificuldade de aprendizagem, entre outras. A percepção do aluno quanto à evasão, revelou grande importância ao contexto escolar versus um sentimento de incompetência e frustração diante do abandono. O estudo possibilitou a compreensão da evasão escolar num sentido mais amplo, que inclui a questão da exclusão e a noção de mobilidade, bem como a identificação de fatores pessoais, fatores internos e externos à Instituição além de procedimentos e medidas preventivas para a solução do problema. / This work aimed to study the dropout in Professional Education Technician, based in school history and the testimony of dropout students, and aims to identify and analyze the trajectory of these school students; to identify the reasons that led to this decision leave the Vocational Education; verify how the student understands truancy and reflect on possible preventive measures that can help in redesigning school procedures. Regarding the methodology, we used the Documentary Research, documents the Academic Office and the School System PRODESP, Quantitative, from the data collected with the Documentary Research, Qualitative and, from semi-structured interviews with selected students of Documentary Research. The survey was conducted in Unit Centro Paula Souza, in Taubaté - SP, based on a population of 321 dropout students in 2011, of which 80 were part of the Quantitative Research-eight were selected for Qualitative Research through interview. A Literature Review addressed the thematic Professional Education and Student Dropouts and the Bioecological Theory of Human Development in Bronfenbrenner used as Theoretical Foundation which, together with the methodology of discourse analysis Laurence Bardin, supported the Qualitative Analysis of the interviews. Among the causes of evasion that have been revealed are: work schedule, student-teacher ratio, learning disability, among others. The Student Perception for evasion revealed great importance to the school versus a sense of frustration at the incompetence and neglect. The study enabled the understanding of truancy in a broader sense, which includes the issue of exclusion and the notion of mobility as well as identifying personal factors, factors internal and external to the institution as well as procedures and preventive for the solution of the problem.

Made available in DSpace on 2016-07-18T17:54:22Z (GMT). No. of bitstreams: 1 Defesa_corrigida_18_06.pdf: 759384 bytes, checksum: 50f4bcdaa0d5fb29e0a09b916124d45b (MD5) Previous issue date: 2013-06-19 / This paper aims to display a study conducted at Faculdade de Tecnologia de Presidente Prudente, a school which belongs to Centro Estadual de Educação Tecnológica Paula Souza, a Department of Economic Development, Science and Technologys autarchy, pertaining to State of São Paulos government. The educational facility where the research was conducted, therefore, is a public institution and offers courses in technology field. As Higher Education vacancy grows bigger by the day, particularly in technological areas, there has been a significantly increase of numbers concerning school evasion. The goal of the present research is to study the reasons why this increase happens, which psychological aspects may interfere in this process, and what are the school board s, the teachers and the dropouts point of views about the issue. This is a qualitative and quantitative case study research held at a public institution of Higher Education on Technology in the city of Presidente Prudente. The methodological procedures used were documentary research with the analysis of dropouts school records, course plans offered by the Instituição de Educação Superior (IES) (Higher Education Institution) and the Legislation on Professional Education in Brazil, followed by interview with school board (management and coordination), dropout students and teachers. Through the Discourse of the Collective Subject (DCS) proposed by Lefevre, Lefevre, in order to know the causes of academic dropout in higher education in technology. Such understanding will subsidize the managers of the teaching unit, revisit their teaching procedures and will guide the adoption of policies and actions that will help minimize the dropout numbers indicators. / O presente trabalho apresenta um estudo realizado na Faculdade de Tecnologia de Presidente Prudente, unidade pertencente ao Centro Estadual de Educação Tecnológica Paula Souza, autarquia vinculada a Secretaria de Desenvolvimento Econômico, Ciência e Tecnologia, do Governo do Estado de São Paulo. A unidade pesquisada, portanto, trata-se de instituição pública e oferece cursos superiores de tecnologia. Com a ampliação da oferta de vagas nas Instituições de Educação Superior, em especial as de formação tecnológica, houve crescimento significativamente maior dos indicadores de evasão. Esta pesquisa pauta-se em estudar os motivos que culminam no aumento da evasão escolar, quais aspectos pedagógicos interferem, qual a visão dos gestores, docentes e evadidos acerca do tema. Trata-se de pesquisa realizada na forma de estudo de caso em instituição pública de ensino superior de tecnologia, instalada no município de Presidente Prudente, de natureza qualiquantitativo. Os procedimentos metodológicos utilizados: pesquisa documental, com a análise dos prontuários de evadidos, planos dos cursos oferecidos pela Instituição de Educação Superior (IES) e da legislação sobre a Educação Profissional no Brasil, seguido da realização de entrevista com gestores (direção e coordenação), corpo docente e alunos evadidos. Através do discurso do sujeito coletivo (DSC) preconizado por Lefevre e Lefevre, com intuito de conhecer as causas acadêmicas da evasão dos alunos dos cursos superiores de tecnologia. Tal entendimento subsidiará os gestores da unidade de ensino, rediscutir seus procedimentos pedagógicos e norteará na adoção de ações e políticas que contribuam para minimizar os indicadores de evasão.

This thesis is the result of analysis conducted on the income tax systems of thirty-one states and supported a recommendation for a Texas income tax act.

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Mycobacterium tuberculosis (Mtb) causes human tuberculosis, and more people die of it than of any other pathogen in the world. Immunodominant antigens elicit the large majority of T cells during an infection, making them logical vaccine candidates. Yet, it is still unknown whether these immunodominant antigen-specific T cells recognize Mtb-infected cells. Two immunodominant antigens, TB10.4 and Ag85b, have been incorporated into vaccine strategies. Surprisingly, mice vaccinated with TB10.4 generate TB10.4-specific memory CD8+ T cells but do not lead to additional protection compared to unvaccinated mice during TB. Ag85b-specific CD4+ T cells are also generated during vaccination, but the literature on whether these cells recognize Mtb-infected cells is also inconsistent. We demonstrate that TB10.4-specific CD8+ T cells do not recognize Mtb-infected cells. However, under the same conditions, Ag85b-specific CD4+ T cells recognize Mtb-infected macrophages and inhibit bacterial growth. In contrast, polyclonal CD4+ and CD8+ T cells from the lungs of infected mice can specifically recognize Mtb-infected macrophages, suggesting macrophages present antigens other than the immunodominant TB10.4. The antigen location may also be critical for presentation to CD8+ T cells, and live Mtb may inhibit antigen presentation of TB10.4. Finally, we propose that TB10.4 is a decoy antigen as it elicits a robust CD8+ T cell response that poorly recognizes Mtb-infected macrophages, allowing Mtb to evade host immunity.

This Master’s thesis describes reverse engineering with focus on malware analysis. Reader will be informed about theoretical description of static and dynamic analysis. These techniques are later used on analysis of 5 malware families with focus on detection of used anti-sandbox techniques. After that new theoretical improvements are proposed with detection of anti-sandbox techniques or fully avoiding such anti-sandbox evasion techniques. Finally these changes are implemented on main sandbox of Avast Software from which reader can see how effective these improvements are.