本研究以「我國司法判決之敘事分析初探―目標可贖回遠期契約(TRF)爭議為例」，聚焦於法庭活動之司法敘事，透過對民事判決書之文本分析，探討原告及被告如何就爭議事件進行對己有利之敘事策略與方式，以及法官如何於判決書中就其認定之法律事實與因果推論撰寫判決。 本研究發現，基於「舉證責任分配原則」及「訴訟書狀撰寫規定」，原告、被告及法官之司法敘事應可區分為「故事」及「論述」二者。其中常見「夾敘夾議」文體，係為認定「法律事實」所作之論述，但常忽略提出具有連貫性且符合邏輯推論之法律事實。 而當法律爭訟發生時，雙方當事人需將自己認定之事實分以「故事」及「論述」讓法官有興趣聽、聽得懂並相信所說為實，如此才能贏得訴訟。因而「敘事」對當事人之攻防與判決書的事實建構益顯重要，司法敘事策略與方式及其意義與價值於焉產生。 / The purpose of this study is to conduct an exploratory analysis on the narratives in Taiwan’s judicial judgments by using examples of dispute cases on Target Redemption Forwards (TRF). Analyses are conducted on texts of civil judgments in order to understand how plaintiffs and defendants respectively develop their strategies and methodologies of narratives for winning cases, and how judges narrate the legal facts that they affirm as causes and consequences in their verdicts. It was discovered in the study that, based on the "principles of distribution of the burden of proof" and the "regulations on the drafting of litigation pleadings," judicial narratives made by plaintiffs, defendants and judges can be classified into two parts, namely "story" and "discourse." A frequently used form of writing, "narration interspersed with comments," is normally made for the purpose to affirm "legal facts." When a legal dispute takes place, the parties concerned are required to provide narratives (stories and discourses) in the court, including interpretation of the facts that they affirm by using relevant evidences. In order to win the case, however, the narrator must ensure that such narratives are interesting, understandable and persuasive to the judges. "Narratives," therefore, play important roles for constructing the facts by the two parties and for preparing the court verdicts. The strategies and methodologies used for judicial narratives are then of significant meanings and values.

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There exists, at this time, surprisingly little historiography on how civil liberties were shaped and developed in practice throughout Canadian history. An examination of the 1946 Royal Commission on Espionage offers several insights into the nature of the immediate post-World War Two civil liberties movement. The commission was formed in response to the defection of a Russian cipher clerk, Igor Gouzenko, in late 1945. The commission investigated the existence of a Russian-led spy ring that had recruited several Canadian civil servants into disclosing secret information. The commission is unique in Canadian history; dominantly due to the fact that it was empowered under the War Measures Act which granted it enormous powers. Everything from a citizen's right to counsel, habeas corpus, protection from state coercion and the right to a fair trial were circumvented. This work attempts to offer a few answers to some important questions about Canadian civil liberties. What were to consequences of the commission's actions? Does Canadian society accept the need to allow a government to violate individual liberties to protect the integrity of the state? Furthermore, the following article will examine the nature of the civil liberties movement following WWII, including the role of the media and civil liberties' organizations in increasing awareness of the vulnerability of individual rights from state abuse. The purpose of this work is to demonstrate the enormous potential in which Parliament could act independently in re-defining Canadians' civil liberties while at the same time demonstrating the central role the Royal Commission on Espionage played in stimulating the post-WWII civil liberties movement. The Royal Commission on Espionage is only one black spot in the history of Canadian civil liberties but there remain many questions to be asked about Canadians' willingness to trust and accept that dictates of the state. / Arts, Faculty of / History, Department of / Graduate

L’approche de la qualification en droit pénal se fait traditionnellement sous l’angle d’une opération intellectuelle dominée par le principe de légalité et, en particulier, par le principe de l’interprétation stricte de la loi pénale. Une telle approche occulte la dimension procédurale de la qualification en droit pénal qui est, pourtant, essentielle à la sauvegarde des libertés individuelles. La conjugaison de ces deux aspects de la qualification en droit pénal aboutit à faire émerger une forme statique de qualification : la qualification pénale des faits. Située entre l’incrimination et l’infraction, la qualification pénale des faits offre un statut intermédiaire où la nature des faits pénaux va être représentée intellectuellement en tenant compte de l’évolution du procès pénal. Plus précisément, la qualification pénale des faits s’analyse en une représentation encadrée et appliquée de la nature pénale des faits. Encadrée doublement par le principe de légalité et le principe du procès équitable, la qualification pénale des faits offre une représentation légaliste et équitable de la nature pénale des faits. Mais l’encadrement de la qualification pénale ne suffit pas à lui seul à l’élaboration de la qualification pénale des faits. Son élaboration commence bien en amont, alors que la qualification pénale des faits n’est que pure présomption dans l’esprit de l’autorité qualifiante. C’est au cours d’une application répressive et symbolique que la qualification pénale des faits se concrétise, faisant ainsi apparaître la qualification pénale des faits comme un objet juridique. D’une opération particulière au droit pénal, la qualification pénale des faits devient, à l’analyse, un concept proposant à l’esprit une manière de concevoir la nature pénale des faits. / The approach of the characterization of the facts in criminal law is generally treated as an intellectual operation ruled by the principle of legality and more particularly by the principle of the strict interpretation of criminal law. Such an approach hides the procedural dimension of the characterization of facts in criminal law which is, however, essential to the protection of individual freedoms. The union of these two aspects of the characterization leads to a static form: the characterization of facts. Situated between the incrimination and the offense, it proposes an intermediate status where the nature of the criminal facts will be represented intellectually taking into consideration the evolution of the criminal trial. More precisely, the characterization of facts is analyzed as a framed and applied representation of the nature of the criminal facts. Framed by the principles of legality and of the right to a fair trial, the criminal characterization of facts offers a legalist and fair image of the criminal nature of the facts. But the frame alone is not sufficient to elaborate the notion of characterization of facts. Its elaboration begins upstream when it is a sheer presumption in the mind of the qualifying authority. It is during the process of a repressive and symbolic application that the characterization of the facts materializes, thus becoming a judicial object. In a manner peculiar to criminal law, the characterization of the facts becomes a concept which suggests a way to apprehend the criminal nature of the facts.

Nuestra investigación busca determinar el impacto tributario de la aplicación del Devengado jurídico en las empresas del sector servicios empresariales ubicadas en Santiago de Surco en el 2019.  El Devengo en el Perú, siempre ha sido tratado según la definición de las normas contables (NIIF). Sin embargo, ha sido un tema de interés que ha generado incertidumbre para las empresas, ya que existía un vacío en el sistema tributario y no se tenía claro la forma de aplicar este término en la contabilidad tributaria. A causa de ello, se emite el Decreto Legislativo 1425. La presente de investigación está compuesta por cinco capítulos. El primer Capítulo está constituido por el Marco teórico, en el que se definieron conceptos importantes que tienen relación con nuestro tema de investigación, como el Devengado contable y tributario. Posteriormente, en el segundo Capítulo se definió el Plan de investigación, se desarrolló la problemática determinando los objetivos e hipótesis. En el tercer Capítulo: Metodología de trabajo, se explica el tipo de investigación realizado, la población y muestra. El Capítulo IV está compuesto por el Desarrollo de la investigación, se aplicaron los instrumentos, entrevistas a expertos en el tema, encuestas virtuales a empresas y también se plantea un caso práctico. Por último, en el Capítulo V: Análisis de resultados, se analiza las respuestas de los instrumentos para posteriormente dar conclusiones y recomendaciones. / Our research seeks to determine the tax impact of the application of the legal accrual in the companies of the business services sector located in Santiago de Surco in 2019. Accrual in Peru has always been treated according to the definition of accounting standards (IFRS). However, it has been a topic of interest that has generated uncertainty for companies, since there was a gap in the tax system, and it was not clear how to apply this term in tax accounting. As a result, Legislative Decree 1425 was issued. This research is made up of five chapters. The first chapter is constituted by the theoretical framework, in which important concepts related to our research topic were defined, such as the accounting and tax accrual. Subsequently, in the second chapter, the research plan was defined, the problem was developed, and the objectives and hypotheses were determined. In the third chapter: Methodology of the work, the type of research carried out, the population and sample are explained. Chapter IV is composed of the Development of the research, the instruments were applied, interviews to experts on the subject, virtual surveys to companies and a case study is also presented. Finally, Chapter V: Analysis of results, analyzes the responses of the instruments, and then provides conclusions and recommendations. / Tesis

Researchers have shown a correlation between students’ math fact fluency and their achievement in higher-level math. The problem investigated by this study was that 59% of students in intermediate elementary grades at the local school were not proficient in math. Guided by Miller’s information processing theory, the purpose of this quantitative, causal-comparative study was to examine the influence of the Reflex Math Fact Fluency Program on 2nd graders’ math achievement scores (as a whole group and by gender) after 1 school year of program use. Archival data was purposefully sampled for 98 2nd grade students (n = 50 boys; n = 48 girls) who were continuously enrolled for the entire 2018-19 school year and completed both the Fall 2018 and Spring 2019 Star Math Assessments prior to and following exposure to the Reflex Math Fact Fluency Program. Results of a repeated measures t test showed students’ scores after using the program for 1 school year were significantly higher than the same students’ scores before the program. Additionally, a mixed-design ANOVA revealed a significant interaction effect such that girls’ scores before the program were higher than the boys’ scores but were lower than the boys’ scores after the program. Findings suggest that the Reflex Math Fact Fluency Program can be a valuable tool for elementary level students, especially boys, who are learning basic math skills. Implications for positive social change include providing the school’s stakeholders with a policy recommendation that may influence students’ access to additional instructional opportunities in math which could, in turn, lead to improved student achievement in math over time.

The present Master's thesis handles the reception of the works of Karel Čapek in the Soviet Union and Russian Federation from the 1920s to present day. The focus of the thesis involves two existing Russian translations of Karel Čapek's fantastic novel War with the Newts, published nearly 80 years apart. The paper attempts to demonstrate how Čapek's works were received by the Russian speaking community and in what context they were understood. It shows a picture of the author created by Soviet and Russian journalism and commentaries accompanying his works published in the Russian language. Through the analysis of these texts the thesis demonstrates the influence of ideology on the interpretation of the author's literary work in general, and the novel in particular, and also on the interpretation of his political involvement and his life. Further focus is given to the translation of Czech cultural facts in a selected representative sample of the novel War with the Newts and a comparative analysis of both Russian translations of the sample are made. The Annex contains the interview with A. E. Bobrakov-Timoshkin who was the last translator of the novel. Key words: Karel Čapek, War with the Newts, A. S. Gurovich, A. E. Bobrakov- Timoshkin, the picture of the author, translatological analysis,...

With increased penetration of renewable energy sources, maintaining equilibrium between production and consumption in the world’s electrical power systems (EPS) becomes more and more challenging. One way to increase stability and efficiency in an EPS is to use flexible alternating current transmission systems (FACTS). However, an EPS containing multiple FACTS-devices with overlapping areas of influence can lead to negative effects if the reference values they operate around are not updated with sufficient temporal resolution. The reference values are usually set manually by a system operator. The work in this master thesis has investigated how three different reinforcement learning (RL) algorithms can be used to set reference values automatically with higher temporal resolution than a system operator with the aim of increased voltage stability. The three RL algorithms – Q-learning, Deep Q-learning (DQN), and Twindelayed deep deterministic policy gradient (TD3) – were implemented in Python together with a 2-bus EPS test network acting as environment. The 2-bus EPS test network contain two FACTS devices: one for shunt compensation and one for series compensation. The results show that – with respect to reward – DQN was able to perform equally or better than non-RL cases 98.3 % of the time on the simulation test set, while corresponding values for TD3 and Q-learning were 87.3 % and 78.5 % respectively. DQN was able to achieve increased voltage stability on the test network while TD3 showed similar results except during lower loading levels. Q-learning decreased voltage stability on a substantial portion of the test set, even compared to a case without FACTS devices. To help with continued research and possible future real life implementation, a list of suggestions for future work has been established.

Disease subtyping has been a critical aim of precision and personalized medicine. With the potential to improve patient outcomes, unsupervised and semi-supervised methods for determining phenotypes of subtypes have emerged with a recent focus on matrix and tensor factorization. However, interpretability of proposed models is debatable. Principal component analysis (PCA), a traditional method of dimensionality reduction, does not impose non-negativity constraints. Thus coefficients of the principal components are, in cases, difficult to translate to real physical units. Non-negative matrix factorization (NMF) constrains the factorization to positive numbers such that representative types resulting from the factorization are additive. Archetypal analysis (AA) extends this idea and seeks to identify pure types, archetypes, at the extremes of the data from which all other data can be expressed as a convex combination, or by proportion, of the archetypes. Using AA, this study sought to evaluate the sufficiency of AKI staging criteria through unsupervised subtyping. Archetype analysis failed to find a direct 1:1 mapping of archetypes to physician staging and also did not provide additional insight into patient outcomes. Several factors of the analysis such as quality of the data source and the difficulty in selecting features contributed to the outcome. Additionally, after performing feature selection with lasso across data subsets, it was determined that current staging criteria is sufficient to determine patient phenotype with serum creatinine at time of diagnosis to be a necessary factor.

Many people may have become increasingly concerned about the risks associated with vaccines. At the same time, there is a lack of qualitative research on the impact of various vaccinations schedules on individuals' physio-psychological health. In addition, "mandatory" versus "nonmandatory, but recommended" vaccines are still under debate in some Western countries. The purpose of this ethnographic study was to provide an in-depth understanding of the beliefs, experiences, and perceptions of adolescents, parents, and health care providers regarding different vaccination schedules. The health belief model was used as the theoretical framework. The sample consisted of adolescents and parents from different vaccination backgrounds, as well as of healthcare providers who were involved with vaccination schedules (N=72). Purposeful sampling strategy was applied and individual interviews were conducted. All interviews were recorded and transcribed verbatim, and the obtained data were analyzed thematically. According to the results of the study, participants' perceptions on vaccination were generally positive, and a mandatory vaccination schedule was mostly recommended. Adolescents who received mandatory vaccination reported that this scheme was appropriate against several diseases. Further, health care members indicated that vaccination side effects were mainly emotional, and they suggested that public health agencies should disseminate more scientifically-sound information on the benefits and risks of vaccination. The findings of this study may be used as the basis for the formulation of an effective public health policy to adopt a nationally-and internationally-accepted vaccination schedule.