Leung Ping-Fai. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2002. / Includes bibliographical references (leaves 62-64). / Abstracts in English and Chinese. / Abstract --- p.i / Acknowledgement --- p.iii / Table of Content --- p.iv / List of Appendices --- p.v / Chapter Chapter 1. --- Introduction --- p.1 / Chapter Chapter 2. --- Literature Review --- p.6 / Chapter 2.1 --- Public Goods and Taxation --- p.6 / Chapter 2.2 --- Public Goods as Intermediate Goods --- p.12 / Chapter 2.3 --- Wage Differentials and Unemployment --- p.18 / Chapter Chapter 3. --- The Basic Model and Effects of Public Inputs --- p.22 / Chapter Chapter 4. --- "Public Inputs, Financing Constraints and National Welfare: The Tariff Case" --- p.30 / Chapter Chapter 5. --- "Public Inputs, Financing Constraints and National Welfare: The Quota Case" --- p.43 / Chapter Chapter 6. --- Concluding Remarks --- p.55 / Chapter Chapter 7. --- Appendices --- p.57 / References --- p.62

Made available in DSpace on 2016-04-26T20:22:24Z (GMT). No. of bitstreams: 1 Ricardo de Assis Souza Cordeiro.pdf: 6775654 bytes, checksum: d29c89e625e265b8e4e6169b631b76b5 (MD5) Previous issue date: 2013-11-04 / The ICMS-Import is a very important tax-Import existing in our legal system. This is so because and due to globalization and the ease of negotiations for transactions involving imports of goods are increasingly present in our real ty. Thus, because it is a tribute, to their correct implementation and collection are as umptions which the legislature cannot get away with. However, the strange thing is when it tries to tax through the ICMS-Import the entry of goods imported by individuais' non taxpayers to this exaction, because the concepts of products and goods are not confused. Still, as amended by Constitutional Amendment. 33/2001 extrapolated the limits onferred the derived constituent power, violated the Constitution in many ways, given that this injured fundamental right of taxpayers and contradicted devices expressed in constitutional text, creating a new tax on imports. Thus, we shall see that the ICMS­import on goods imported by individuais' non taxpayer does not hold up under any . circumstances due to its clear unconstitutionality / O ICMS-Importação é um tributo muito importante existente em nosso ordenamento jurídico. Isto porque, devido à globalização e à facilidade de negociações, as operações envolvendo importações de mercadorias estão cada dia mais presentes em nossa realidade. Assim, por se tratar de um tributo, a sua correta instituição e cobrança são pressupostos dos quais o legislador não pode se afastar. No entanto, fato estranho ao Direito ocorre quando se tenta tributar por meio do ICMS ­Importação a entrada de bens importados por pessoas físicas não-contribuintes dessa exação. E isso porque os conceitos de bens e mercadorias não se confundem. Ainda, as alterações introduzidas pela Emenda Constitucional nº 33/2001 extrapolou os limites conferidos ao poder constituinte derivado, pois violou a Constituição Federal, e em diversos sentidos, dado que feriu direito fundamental dos contribuintes e contrariou dispositivos expressos no próprio texto constitucional, criando um novo imposto sobre importações. Dessa forma, veremos que a cobrança do ICMS-Importação sobre bens importados por pessoas físicas não-contribuintes não se sustenta, em hipótese nenhuma, devido à sua clara inconstitucionalidade

Esse trabalho propõe testar a presença de hysteresis na demanda por importações e no repasse cambial para o preço das importações, no período de 1996 a 2008 no Brasil, utlizando dados em painel para 29 setores industriais. Os testes para a presença de hysteresis baseiam-se no conceito de hysteresis forte fornecido pelo modelo de Preisach (1938), captadas a partir de variáveis representativas do fenômeno calculadas a partir do algoritmo de Piscitelli et al (2000). As estimações utilizam a metodologia convencional em painel, bem como métodos de estimação considerando a possibilidade de cointegração entre as variáveis. Os resultados evidenciaram a presença de hysteresis no preço e no quantum importados. Como teorizou Dixit (1989), o grau de pass-through reduz na presença do fenômeno histerético. Além disso, obtivemos que o grau de repasse cambial para o preço das importações diminuía sob a presença de hysteresis, conforme proposto por Dixit. / This research proposes to test the hysteresis hypothesis on the Brazilian import demand and the exchange rate pass-through from 1996 to 2008 in a panel from 29 industrial sectors. The hysteresis test is based on the strong hysteresis concept from Preisach model, measured by algorithm from Piscitelli et al (2000). The methodology focus on the traditional panels method and the cointegration relationship. The results indicate the presence of hysteresis at both equations. Besides, the exchange rate pass-through estimated reduced in the presence of hysteresis as proposed by Dixit (1989).

This thesis deals with seaborne transport with emphasis on transport of containerized goods, contract terms and conditions of imports of goods to the European Union. It also describes the current situation of maritime transport on the route the EU - Vietnam. The practical part is focused on the import of goods into the Czech Republic using a freight forwarder services.

Em decorrência das regras de preço de transferência adotadas no Brasil, os produtos ou mercadorias importados de empresas do mesmo grupo econômico ou que possuem controle comum, faz-se necessário um método de controle para que essas operações sejam lucrativas ou ao menos deem o retorno almejado para as empresas. Esse trabalho tem como objetivo demonstrar o que é o preço de transferência no Brasil, quais são os métodos a serem utilizados, a confecção de um controle dessas operações e a comparação da margem de contribuição de um produto que tenha ajuste de preço de transferência. O desenvolvimento do trabalho foi elaborado através de publicações, livros e as leis pertinentes ao assunto. A correta interpretação e utilização dessas regras são importantes para que as empresas estejam em conformidade com o fisco brasileiro e mensurem o custo correto da operação. / As a result of transfer pricing rules adopted in Brazil, products or goods imported from companies in the same group or have common control, it is necessary a method to control such operations are profitable or at least give the desired return for businesses. This paper aims to demonstrate that the transfer price is in Brazil, which are the methods to be used, making the control of these operations and the comparison of the contribution margin of a product that has set the transfer price. The development work was done through publications, books and laws relevant to the subject. The correct use and interpretation of these rules are important for companies to comply with the Brazilian tax authorities and measure the correct cost of the operation.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-11-30T11:33:16Z No. of bitstreams: 1 Pedro Guilherme Modenese Casquet.pdf: 1628572 bytes, checksum: c40cbd89271c6ff924177e697a11089e (MD5) / Made available in DSpace on 2017-11-30T11:33:16Z (GMT). No. of bitstreams: 1 Pedro Guilherme Modenese Casquet.pdf: 1628572 bytes, checksum: c40cbd89271c6ff924177e697a11089e (MD5) Previous issue date: 2017-11-08 / The purpose of this thesis is to present the difficulties of adapting the constitutional archetype idealized by the Federal Constitution to absorb the complexity of Brazil's insertion in global commerce, especially as a consumer of cross-border services. For this reason, this study begins by facing the existence of a constitutional concept of services and the tax limits that have been consolidated for such concept; it goes on to show how the complexity of the service provision activity has overtaken the legal frameworks until then accepted for this concept and how the rigid division of powers conceived by the Federal Constitution prevents this concept from widening in relation to what was then consolidated under the penalty of invasion of powers and, even more serious, absolute absence of predictability to the system. With these general considerations, the paper begins to address the difficulty of adequacy of the commercial lease to the concept of service, identifying the logical flaws of the decision provided by the Federal Supreme Court in this respect and demonstrating how the absence of a nucleus for the activity of doing prevents not only the correct identification of the material criterion of the ISS incidence hypothesis, but also the establishment of a spatial criterion. Once this problem has been established, the ISS incidence on the importation of services is examined, demonstrating that the incidence hypothesis in these cases is also extinguished by the absence of valid material and spatial criteria. Following, parentheses are opened to detail the economic importance of international leasing as essential for the inclusion of Brazil in the international productive scenario, as a fundamental instrument for access to the means of production with high added value, retaking the legal discussion to highlight how complexity of this activity, when carried out at the international level, deepens the impossibility of being taxed in Brazil, under the bias of importing services. In the end, the purpose of the construction of this line of reasoning is to show that, in operations related to international leasing, even if the material barrier to importing services is exceeded, the absolute lack of a criterion validity, which could attract competence to any of the possible active subjects, would prevent its taxation, even if a complementary law could be issued in this sense, as determined by article 146 of the Federal Constitution. Subsequently, it is demonstrated that the extirpation of these criteria of the incidence hypothesis would insanely affect the establishment of other criteria, as well as, for example, the quantitative criterion, which is why the thesis is defended of the unconstitutionality of its collection and the proposition that, if this taxation is intended by the Brazilian State, it should promote the necessary changes in the Federal Constitution so that it is possible to consolidate a new constitutional concept of service or increase the tax capacity of municipalities to cover other activities than "rendering of services" / O propósito desta tese é apresentar as dificuldades de adequação do arquétipo constitucional idealizado pela Constituição Federal para absorver a complexidade da inserção do Brasil, no comércio global, especialmente como consumidor de serviços oriundos do exterior. Por essa razão, o presente estudo começa enfrentando a existência de um conceito constitucional de serviços e os limites tributários que se consolidaram para tal conceito; prossegue-se demonstrando como a complexidade da atividade de prestação de serviços tornou ultrapassadas as molduras jurídicas até então aceitas para o referido conceito e como a rígida repartição de competências idealizada pela Constituição Federal impede que esse conceito se alargue em relação ao que então estava consolidado, sob a pena de invasão de competências e, ainda mais grave, de absoluta ausência de previsibilidade ao sistema. Feitas essas considerações gerais, passa-se a abordar a dificuldade da adequação do arrendamento mercantil ao conceito de serviço, identificando as falhas lógicas da decisão proferida pelo Supremo Tribunal Federal a esse respeito e demonstrando-se como a ausência de um núcleo para a atividade do fazer impede não apenas a identificação correta do critério material da hipótese de incidência do ISS, como também a fixação de um critério espacial. Estabelecida essa problemática, é feito o exame da incidência do ISS na importação dos serviços, demonstrando que a hipótese de incidência, nestes casos, também se esvai pela ausência de critérios material e espacial válidos. Na sequência, são abertos parênteses para detalhar a importância econômica do arrendamento mercantil internacional como instituto essencial à inclusão do Brasil no cenário produtivo internacional e ainda como instrumento fundamental de acesso aos meios de produção de alto valor agregado, retomando a discussão de cunho jurídico para evidenciar a maneira pela qual a complexidade desta atividade, quando realizada no âmbito internacional, aprofunda a impossibilidade de que ela seja tributada no Brasil, sob o viés da importação de serviços. Ao final, a construção dessa linha de raciocínio tem como propósito a demonstração de que, em operações de arrendamento mercantil internacional, ainda que se ultrapassasse a barreira material da tributação da importação dos serviços, a absoluta inexistência de um critério espacial válido, que possa atrair a competência para qualquer um dos sujeitos ativos possíveis, impediria a sua tributação, ainda que se pudesse editar uma lei complementar neste sentido, conforme determinado pelo artigo 146 da Constituição Federal. De forma subsequente, demonstra-se que a extirpação destes critérios da hipótese de incidência afetaria, de forma insanável, a fixação de outros critérios, como também, exemplificativamente, o critério quantitativo, razão pela qual se defende a tese da inconstitucionalidade da sua cobrança e a proposição de que, se pretendida tal tributação pelo Estado Brasileiro, se promova às alterações necessárias na Constituição Federal para que seja possível a consolidação de um novo conceito constitucional de serviço ou a ampliação da capacidade tributária dos municípios para abarcar outras atividades que não exclusivamente a “prestação de serviços”

Abstract Language skills are becoming increasingly important for international trade and the aimof this study is to investigate the language needs of Swedish exporting companies.The study was conducted, taking into account the fact, that there is a decreasing interestin learning foreign languages. As Sweden and Denmark are both small neighbourcountrise, comparions were also made with Denmark.  Eight questionnaires and four interviews were conducted in different exportingcompanies in the southern part of Sweden.  The results of the questionnaires and interviews indicate that the participatingcompanies encounter problems due to a lack of language skills, which leads to lostbusiness. The comparison between Swedish and Danish companies shows that Denmarkachieves better results as Danish companies have a language strategy.  The present study also shows that Swedish companies need several and improvedlanguage skills to survive and to compete on the international market

La maladie de Parkinson (MP) est caractérisée par une dégénérescence des neurones dopaminergiques de la substance noire. Elle est le plus souvent sporadique mais des formes familiales monogéniques existent, notamment dues à des mutations de PARK2 et de PINK1. Ces gènes codent pour l'ubiquitine-protéine ligase cytosolique Parkine et la sérine/thréonine kinase mitochondriale PINK1, deux acteurs majeurs du contrôle de qualité mitochondrial. Ce travail étudie le rôle de leur interaction au niveau de la membrane mitochondriale externe dans la régulation de l'homéostasie mitochondriale.Nous avons montré que l'association de PINK1 et Parkine au complexe d'import mitochondrial TOM lors d'un stress mitochondrial permet l'import de la grande majorité des protéines adressées à la mitochondrie ; que déstabiliser ce complexe suffit à initier la mitophagie ; et que l'activation de Parkine par PINK1 facilite l'import de son substrat HSD17?10. Nous avons développé un biosenseur moléculaire inductible, permettant d'étudier la voie d'import classique des protéines à pré-séquence. Nous avons également montré, dans un modèle neuronal, qu'un stress mitochondrial, en présence de Parkine, induit une forte augmentation de l'expression de gènes clés de la biogenèse mitochondriale ; et que ces gènes sont up-régulés de façon basale dans les neurones PARK2-/-, indiquant une possible altération de la réponse aigüe au stress.Ces résultats approfondissent notre connaissance de la physiopathologie des formes autosomiques récessives de MP en soulignant l'importance de la voie PINK1/Parkine dans l'import et la biogenèse mitochondriaux. / Parkinson’s disease (PD) is linked to a specific loss of dopaminergic neurons of the substancia nigra. The disease is most often sporadic but familial monogenic forms exist, for example due to mutations in PARK2 or PINK1. Those genes encore the cytosolic ubiquitin-protein ligase Parkin and the mitochondrial serine/threonine kinase PINK1, both essential for mitochondrial quality control. This work studies the role of their interaction at the outer mitochondrial membrane in the regulation of mitochondrial homeostasis. We found that the association of PINK1 and Parkin to the mitochondrial import TOM complex during mitochondrial stress induces the import of most proteins targeted to mitochondria; that destabilizing this complex is sufficient to initiate mitophagy; and that Parkin activation by PINK1 facilitates the import of its substrate, HSD17β10. We developed an inducible BRET-based molecular biosensor to study the classical pre-sequence import pathway. We also found, in a neuronal model, that mitochondrial stress induced a strong increase in the expression of mitochondrial biogenesis key genes, in the presence of Parkin; and that these genes are basally up-regulated in PARK2-/- neurons, possibly reflecting an alteration of acute stress response. These results increase our understanding of the pathophysiology of autosomal recessive forms of PD, underlining the importance of the PINK1/Parkin pathway in mitochondrial import and biogenesis.

Public part of this work summarizes theoretical knowledge of industrial visualization from definition of basic concepts to more specific description of the types and possibilities of current visualization. The second part deals with design and creation application for automatic data import and creation of graphic library of symbols conveyor technology for Zenon. To protect know-how of atx – technicka kancelar pro komplexni automatizaci s.r.o. is this part private.

Human β-catenin is a dual-functioned protein responsible for regulating cell-cell adhesion and gene transcription. To activate gene transcription, β-catenin must be shuttled into the nucleus where it interacts with various co-activators to activates gene transcription. Various studies have identified proteins that bind to specific amino acid sequences in β-catenin for proper gene transcription regulation. Compared to the single beta-catenin in most animals, C. elegans surprisingly contains four β-catenins. Though structurally similar, these beta-catenins became distinct during nematode evolution, resulting in four β-catenins that differ in functions. SYS-1 is one such β-catenin that loses its adhesion ability and is specialized in activating transcription of genes in the nucleus. Across different animals, β-catenin shares similar amino acid sequences and structure. SYS-1, while it shares the similar structure to other β-catenins, is the most divergent C. elegans beta-catenin when comparing amino acid sequences. In addition, while SYS-1 interacts with homologs of proteins that bind to and regulate human β-catenin, the binding sites of those proteins to SYS-1 is unknown. Here, we identify novel sites for beta-catenin’s gene transcription role within SYS-1 that greatly differed from human β-catenin. We also identify a novel mechanism for beta-catenin nuclear import, which is still largely unknown in any system, by identifying a candidate importer that associates with SYS-1 is required for SYS-1 dependent cell fate. In summary, though SYS-1 has a well-conserved function dictating cell fate in response to developmental signals, it has evolved novel regulatory, functional and localization mechanisms and therefore serves as a model for the plasticity nuclear importer that helps shuttle SYS-1 into the nucleus identified specific regions in SYS-1 that is involved in activating transcription which will result in cell fate changes.