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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
881

Perdas de água e variações na temperatura de um argissolo vermelho em função de diferentes quantidades de resíduos vegetais na superfície e espaçamentos entre linhas do feijoeiro / Water losses and temperature variations in a paleudalf due to different amounts of crop residues on the soil surface and different spacing between rows of bean plants

Oliveira, Zanandra Boff de 25 February 2011 (has links)
Conselho Nacional de Desenvolvimento Científico e Tecnológico / Irrigation is an alternative to minimize fluctuations in grain production and yield due to water deficiency. However, to prevent water losses and to improve the efficiency of this use, the irrigation management has to be sustainable. Therefore, the knowledge of the number of variables related with soil and crops, in response to different growing conditions is fundamental to have an adequate irrigation management. Thus, tere objective of tail study was made to evaluate water losses, variations in the soil temperature with different spacing between rows and the amount of plant residues on the surface of the soil during the cultivation of beans. This experiment was conducted in the experimental area of the Agricultural Engineering Department at the Federal University of Santa Maria, in 2010, under a rainout shelter. The experimental design was completely randomized bi-factorial with three replications. Factor A was consisted of three spacing rows between crops: 30, 50 and 70 cm. Factor B was consisted of two quantities of crop residues on soil surface: 1 Mg ha-1 of corn residues and 5 Mg ha-1 of corn + oat residues. The water content in the soil was determined by a FDR set (Frequency domain reflectometry, Campbell Scientific), in layers of the soil profile: 0-10, 10-25, 25-55 and 55-85 cm deep. Daily water storage in the soil (mm), daily and accumulated water losses in soil (mm) were evaluated. Soil temperature was mensured ussing thermocouples made of copper and constantan were installed at the depths of 3, 8, 15 and 35 cm. Morphological determination were conducted of the dry beans plants (leaf area and plant height) and the determination of the coverage fraction of the plants between the rows. The dry beans plants were 7cm higher in the plot with 5 Mg ha-1 of corn + oat residues on the surface. The full coverage of the dry beans plants between rows occurred primarily in the spacing of 30 cm at 47 days after sowing, and the spacing of 50 and 70 cm occurred at 61 days after sowing with a maximum leaf area index 6,8. Accumulated soil water losses during the development cycle of the dry beans, in the different layers of the soil profile down to 85 cm deep, were not affected by row spacing of cultivation from 30 to 70 cm. In the early stage of development of the dry beans plants, considering the period of 30 days after sowing, (104 mm of reference evapotranspiration accumulated) in the layer of the soil profile from 0-10 cm deep, using 5 Mg ha-1 of corn + oat residues on the soil surface reduced 26% of water losses in the soil, resulting in a better water storage and availability to plants. Using 5 Mg ha-1 of corn + oats residues on the soil surface caused reductions in soil temperature (minimum and maximum) up to 3oC. The soil temperature (minimum and maximum) increased linearly with the spacing between rows from 30 to 70 cm. The average values of yield components and yield of the beans of the treatments were 18 pods plant-1, 6 grains pod-1 and 3, 45 Mg ha-1. / A irrigação é uma alternativa para minimizar as oscilações na produção e produtividade de grãos devido à deficiência hídrica. Entretanto, para uma produção sustentável, a irrigação deve ser manejada de forma a evitar desperdícios de água e aumentar a eficiência deste recurso hídrico. Para isso, no manejo de irrigação tornase fundamental o conhecimento de uma série de variáveis, relacionadas ao solo e às culturas, em resposta a diferentes condições de cultivo. Dessa forma, o presente trabalho teve como objetivo avaliar as perdas de água e as variações na temperatura de um solo cultivado com feijão com diferentes espaçamentos entre linhas e quantidades de resíduos vegetais depositados na superfície do solo. O experimento foi realizado em área experimental do Departamento de Engenharia Rural da Universidade Federal de Santa Maria, RS, no ano agrícola de 2010/11, no interior de uma cobertura móvel. O delineamento experimental utilizado foi o inteiramente casualizado, bifatorial, com três repetições. O fator A foi constituído de três espaçamentos entre linhas de cultivo 30, 50 e 70 cm. O fator B constituiu-se de duas quantidades de resíduos vegetais na superfície do solo: 1 Mg ha-1 de resíduos de milho e 5 Mg ha-1 de resíduos de milho+aveia preta. O conteúdo de água do solo foi determinado por um conjunto FDR (Reflectometria no domínio de freqüência, Campbell Scientific), nas camadas do perfil do solo de: 0 a 10, 10 a 25, 25 a 55 e 55 a 85 cm de profundidade. Avaliou-se diariamente o armazenamento de água no solo, perdas diárias e perdas acumuladas de água do solo. Para avaliação da temperatura do solo foram utilizados termopares, constituídos de cobre e constantan, instalados nas profundidades de 3, 8, 15 e 35 cm do perfil do solo. Foram realizadas avaliações morfológicas das plantas de feijão (área foliar e altura de plantas) e determinado a fração de cobertura da entre linha pelo dossel vegetativo da cultura. As plantas de feijão foram, em média, 7 cm mais altas no solo mantido com 5 Mg ha-1 de resíduos de milho+aveia preta na superfície. A cobertura da entre linha pelo dossel vegetativo do feijoeiro ocorreu primeiramente no espaçamento entre linhas de 30 cm, aos 47 dias após a semeadura, e, nos espaçamentos entre linhas de 50 e 70 cm ocorreu aos 61 dias após a semeadura, com o máximo índice de área foliar das plantas de 6,8. As perdas de água do solo acumuladas durante o ciclo de desenvolvimento da cultura do feijão, nas diferentes camadas do perfil do solo, até 85 cm de profundidade, não foram afetadas pelos espaçamentos entre linhas de cultivo de 30 a 70 cm. Na fase inicial de desenvolvimento da cultura do feijão, período compreendido da semeadura até 30 dias após a semeadura (104 mm de evapotranspiração de referência acumulada), na camada do perfil do solo de 0-10 cm de profundidade, as perdas de água do solo acumuladas foram reduzidas em 26% com a utilização de 5 Mg ha-1 de resíduos de milho+aveia preta na superfície do solo, resultando em maior armazenamento de água no solo e disponibilidade de água às plantas. A utilização de 5 Mg ha-1 de resíduos de milho+aveia preta na superfície do solo causou reduções na temperatura do solo (média e máxima) de até 3oC. A temperatura do solo (média e máxima), dos 32 a 56 dias após a semeadura, aumentou linearmente com o incremento do espaçamento entre linhas de 30 para 70 cm. Os valores médios dos componentes do rendimento e rendimento de grãos da cultura do feijão para os tratamentos foram de 18 vagens planta-1, 6 grãos vagem-1 e 3,45 Mg ha-1.
882

DISTRIBUIÇÃO LONGITUDINAL DE SEMENTES DE MILHO E SOJA EM FUNÇÃO DO TUBO CONDUTOR, MECANISMO DOSADOR E DENSIDADE DE SEMEADURA / LONGITUDINAL DISTRIBUTION OF CORN AND SOYBEAN SEEDS IN EACH CONDUCTOR TUBE, FEEDER MECHANISM, AND PLANTING DENSITY

Carpes, Dauto Pivetta 24 January 2014 (has links)
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The competitiveness of the agricultural sector allows producers to seek technology that operate, in a manner, precisely as possible. Some crops have great sensitivity to population change and also the arrangement of the spacing between seeds in the row. Thus, the performance of the seed distribution mechanisms should provide the widest possible range of acceptable spacing, which will contribute that the crop(s) will reach the satisfactory levels of productivity. The purpose of this study was to evaluate the effect of the type of conductor pipe, equipped with a horizontal honeycomb disc and a pneumatic, varying the sowing rate, and the peripheral speed of the seed feeder discs. The experiment was conducted in a laboratory complying with ISO, ABNT, and Project ABNT standards. Treatments consist of a combination of two feeders with six conductor pipes, changing the peripheral speed of the feeder disk to densities obtained: 250,000; 300,000; 350,000; and 400,000 seeds h-1 for soybean, and 60,000; 70,000; 80,000; and 90,000 seeds ha-1 for corn, arranged in a factorial design with four replications for each crop. The conductor tubes were selected based on shape and diameter input and output of seeds, length and size, and evaluating the influence of the way the seeds are released (natural or forced). By increasing the density of seeds ha-1, it decreased the percentage of acceptable spacing, this effect was more accentuated for soybean seeds and when conductor tubes were used with small diameter pipes and straight profile. For corn seed conductor tubes, it also caused reduction in the longitudinal distribution of regularity, but with lower intensity when compared to soybean seeds. / A competitividade do setor agrícola faz com que os produtores busquem máquinas que desempenhem operações de uma forma mais precisa possível. Algumas culturas possuem grande sensibilidade à variação populacional e também ao arranjo dos espaçamentos entre as sementes na linha de semeadura. Dessa forma, o desempenho dos mecanismos de distribuição de sementes deve proporcionar o maior número possível de espaçamentos aceitáveis, o que irá contribuir para que a cultura alcance os níveis satisfatórios de produtividade. O objetivo deste trabalho foi avaliar o efeito do tipo de tubo condutor de sementes, combinados com um dosador de disco alveolado horizontal e um pneumático variando-se a densidade de semeadura e consequentemente a velocidade periférica dos discos dosadores de sementes. O experimento foi conduzido em laboratório obedecendo às normas ISO, ABNT e o Projeto de Norma da ABNT. Os tratamentos consistem na combinação de dois dosadores com seis tubos condutores, alterando a velocidade periférica do disco dosador para que fossem obtidas densidades de 250.000, 300.000, 350.000 e 400.000 sementes ha-1 para soja e 60.000, 70.000, 80.000 e 90.000 sementes ha-1 para milho, organizados em esquema fatorial com quatro repetições para cada cultura. Os tubos condutores foram selecionados quanto a sua angulação e diâmetro de entrada e saída das sementes, comprimento e formato, avaliando a influência pelo modo de liberação das sementes (natural ou forçada). Ao aumentar a densidade de sementes ha-1 houve redução do percentual de espaçamentos aceitáveis, este efeito foi mais acentuado para as sementes de soja e quando utilizados tubos condutores com pequeno diâmetro e perfil reto. Para as sementes de milho os tubos condutores também causaram redução na regularidade de distribuição longitudinal, porém com menor intensidade quando comparada as sementes de soja.
883

Modélisation pharmacocinétique et pharmacodynamique de l'adrénaline et de la noradrénaline chez l'enfant / Pharmacokinetics and pharmacodynamic modelling of epinephrine and norepinephrine in children

Oualha, Mehdi 25 November 2013 (has links)
Les effets des catécholamines en réanimation sont peu prédictibles. La variabilité interindividuelle des observations est d’origine multifactorielle dont des facteurs pharmacocinétiques et pharmacodynamiques, dépendant de caractéristiques constitutionnelles et acquises de chaque individu. Les posologies de l’adrénaline et de la noradrénaline chez l’enfant sont extrapolées des données adultes. Pourtant l’âge est une source de grande variabilité liée au développement. Un modèle pharmaco- statistique de l’adrénaline et de la noradrénaline a été établi chez l’enfant en insuffisance circulatoire aigüe. Il a permis d’identifier des facteurs de variabilité entre les individus ainsi que de proposer des schémas de prescription des deux molécules en fonction de l’effet souhaité et des caractéristiques de l’enfant. La pharmacocinétique de l’adrénaline chez 39 enfants en prévention du syndrome de bas débit cardiaque postopératoire suivait un modèle monocompartimental. La clairance augmentait avec le poids selon le principe de l’allométrie. Les augmentations résultantes de la fréquence cardiaque et de la pression artérielle moyenne suivaient un modèle d’effet direct Emax. Elles étaient influencées par l’âge et la gravité des patients. Les augmentations de glycémie et lactatémie suivaient un modèle d’effet indirect. Pour la noradrénaline, chez 38 enfants atteints d’hypotension artérielle systémique, la pharmacocinétique était mono-compartimentale. La clairance était influencée par le poids (allométrie). L’augmentation induite de la pression artérielle moyenne suivait un modèle direct Emax. Elle était fonction de l’âge et de la gravité des patients. Les posologies de l’adrénaline et de la noradrénaline chez l’enfant devraient tenir compte du poids, de l’âge et de la gravité du patient : plus jeune est l’enfant et plus grave est son état, plus la posologie doit être élevée pour satisfaire les objectifs hémodynamiques. / The effects of catecholamines are difficult to predict. The between-subject variability observed in clinical setting is multifactorial including constitutional and acquired characteristics of each individual. Epinephrine and norepinephrine dosages are usually extrapolated from adult data. Yet, age is a source of high variability due to development- related phenomena. A population model of epinephrine or norepinephrine was developed in haemodynamically critically ill children. This allowed to identify between-subject variability factors as well as to propose individualized dosage regimens of these two catecholamines according to the desired effect and child characteristics. Epinephrine pharmacokinetics in 39 children at high risk of postoperative low cardiac output syndrome followed a one-compartment model. Clearance increased with bodyweight according to the allometric rule. The resulting increases in heart rate and mean arterial pressure followed a direct Emax model. These were related to age and illness severity. A turn-over model described the increases in blood glucose and lactate. Norepinephrine pharmacokinetics in 38 hypotensive critically ill children followed a one compartment model. Clearance increased with bodyweight (allometry). The resulting increase in mean arterial pressure followed a direct Emax model. This was a function of age and illness severity. The dosage of epinephrine and norepinephrine in children should take into account the bodyweight, age and illness severity of the patient: the younger the child and the more serious the condition, the higher the dosage in order to meet the haemodynamic goals.
884

Population biology of the <em>Primula sibirica</em> group species inhabiting frequently disturbed seashore meadows: implications for management

Rautiainen, P. (Pirjo) 29 March 2006 (has links)
Abstract Many plant species inhabiting the seashore meadows of the Bothnian Bay, especially early successional ones, have become threatened. Isostatic land uplift creates virgin land for early successional species to colonise. However, at the same time it gradually elevates the habitat and eventually makes the habitat unsuitable for them. Disturbances of the waterfront may slow down succession and create new empty sites. In order to persist on the shores, pioneer species have to be able to colonise new sites by seeds, vegetative propagules or growth. In this thesis I studied the status of an endangered early successional grass species, A. fulva var. pendulina, at the Liminka Bay. According to a matrix population model based on eight years of observations (1992–1999), the population seemed not to be in immediate danger of extinction. However, simulations based on four-year field observations (2000–2003) indicated that if the current trend continues, the species will decrease considerably in area in the next 30 years. In the field studies no seedlings or viable seeds of A. fulva were found. In spite of this, high genotypic diversity was found in the A. fulva population, suggesting that sexual reproduction has taken place at some time during the history of the population. Analysis of the population structure revealed a low level of genotypic differentiation between subpopulations and significant sub-structuring within subpopulations. The overall pattern of genetic variation suggests that the population has characters of both stepping-stone and metapopulation models. The results of the study on the ability of a seashore plant Potentilla anserina ssp. egedii to change its allocation of resources to sexual and vegetative reproduction according to competitive stress implied that the species can modify the allocation of resources to different life-history traits. For a plant living in disturbance-prone environment, it may be beneficial to be able to rapidly track the competition-free space formed by disturbances by changing its reproductive pattern. Management studies on three endangered seashore plant species showed that deterioration of suitable habitats of A. fulva and Primula nutans var. jokelae could be slowed down by management, and the vegetative and/or sexual reproduction of these species was enhanced. However, in the case of Puccinellia phryganodes, no positive response to management was observed.
885

KOMMUNIKATION MELLAN PROJEKTÖR, BYGGLEDARE OCH ENTREPRENÖR I EN GENERALENTREPRENAD / COMMUNICATION BETWEEN PLANNER, BUILDER AND CONTRACTOR IN A GENERAL CONTRACT

Ameen, Yal, Johansson, Jimmy January 2017 (has links)
Syfte: Undersökningens syfte är att undersöka kommunikationen mellan entreprenör, byggledaren och projektör i ett anläggningsprojekt där en generalentreprenad genomförts. Kommunikation ses bristande mellan dessa aktörer i tidigare forskning vilket har bidragit till negativa aspekter i form av ekonomi och tid. Denna undersökning skall resultera i förbättringsförslag för att minska kommunikationsproblemen.Metod: Undersökningens problematik grundades genom en insamling av primär- och sekundärdata om kommunikationsproblem inom anläggningsprojekt och generalentreprenad. Den primära datan består utav semistrukturerade intervjuer och den sekundära utav tidigare forskning. Detta ligger till grund för att besvara uppsatsens frågeställningar.Resultat: Undersökningen resulterar i att kommunikationsproblem mellan entreprenör och konsult finns och att problemen påverkar projekten negativt. Undersökningen fann även att andelen generalentreprenad minskar.Konsekvenser: Slutsatsen i undersökningen visar att genom en ökad möjlighet för tvåvägskommunikation bidrar detta till förbättrade kommunikationsmöjligheter mellan de deltagande aktörerna. Rekommendationer för att öka möjligheten är: Användning av videosamtal ger parterna en tvåvägskommunikation. Direktkontakt mellan entreprenör och projektör vid tekniska problem (generalentreprenad) ger effektivare tekniska lösningar samt minskar risken för feltolkningar. Mer vikt vid erfarenhetsåterföring till alla parter. Tillåta projektören att vara delaktig under hela produktions skedet ger möjlighet till bättre kommande handlingar. Begränsningar: Arbetet begränsas till kommunikation mellan entreprenör och konsult i en generalentreprenad. Intervjuerna begränsades till Pontarius AB och NCC Construction med hänsyn till arbetets tidsram. Undersökningen är generellt anpassad till andra företag inom branschen. / Purpose: The purpose of the survey is to investigate the communication between the contractor and the consultant in a construction project with general contract as a procurement form. Communication is lacking in previous research, which has contributed to negative aspects in terms of economics and time. This survey will result in improvement proposals to reduce communication problems.Method: The problem of the study was based on a literature study on communication problems in construction projects. The literature study has also been used to build the theoretical framework. Semi-structured interviews formed the basis for answering the questions in depth. In order to strengthen the interview response.Findings: The survey results in communication problems between the contractor and the consultant and the problems affect the projects negatively. The survey also found that the proportion of general contracts is decreasing.Implications: The conclusion of the survey is that through an increased opportunity for a two-way communication that contributes to improved communication opportunities between the participating players. Recommendations to increase the opportunity are: Use of video calls gives the parties a two way communication. Direct contact between contractor and consultant on technical issues (general contract) provides more efficient technical solutions and reduces the risk of misinterpretation. More importance in providing feedback to all parties. Allow the consultant (projector) to participate throughout the production phase allows for better upcoming actions. Limitations: The work is limited to communication between contractor and consultant in a general contract. Interviews were limited to Pontarius AB and NCC Construction with regard to the work time frame. The survey is generally adapted to other companies in the industry.
886

[en] PROFESSIONALS OF EDUCATION, HEALTH, LEISURE AND CULTURE WHO WORK WITH EARLY CHILDHOOD EDUCATION: INFANCY PRACTICES AND CONCEPTIONS / [pt] PROFISSIONAIS DE EDUCAÇÃO, SAÚDE, LAZER E CULTURA QUE TRABALHAM COM A EDUCAÇÃO INFANTIL: PRÁTICAS E CONCEPÇÕES DE INFÂNCIA

CLAUDIA SANTOS DE MEDEIROS 29 September 2017 (has links)
[pt] Esta dissertação tem como objetivo identificar e compreender as concepções de infância existentes numa instituição situada na Região Norte do Brasil, em meio à complexidade de suas ações nas áreas de cultura, lazer, saúde e educação. O estudo foi realizado a partir de observações das interações entre os adultos (das áreas de saúde, lazer, cultura e educação) e as crianças (da Educação Infantil). Tomando como base a perspectiva de criança enquanto ser da cultura de Lev. S. Vygotsky e Walter Benjamin e a concepção de linguagem de Mikhail Bakhtin, as análises aqui presentes também foram fruto de diálogos com pesquisas realizadas sobre a criança e suas relações com adultos em espaços educacionais. No primeiro capítulo são apresentados os caminhos tomados para a pesquisa, a concepção de infância que balizou todo o trabalho e a instituição, na qual foi realizado o estudo, e suas fronteiras. O segundo capítulo trata das concepções de infância, tendo como ponto de partida os espaços e suas organizações, e a ação e o olhar dos adultos sobre as crianças, além de suas próprias infâncias. E, finalmente, no terceiro capítulo, as crianças ganham lugar e voz para nos dizer o que é ser criança e o que é ser adulto. Este trabalho, ao identificar diferentes concepções de infância e tecer conclusões a respeito das infâncias dos adultos e seus olhares sobre as crianças, aponta para a necessidade de discussões sobre a infância na referida instituição, bem como para aspectos que possam contribuir para a reflexão de práticas de adultos que trabalham com a Educação Infantil. / [en] The purpose of this dissertation is to identify and understand the conceptions of childhood inside an institution in the North Region of Brazil, amidst the complex set of actions in the culture, leisure, health and education areas. The study was conducted based on observations of interactions between adults (from the health, leisure, culture and education areas) and the children (in Child Education). Based on Lev. S. Vygotsky and Walter Benjamin s notion of children as cultural beings and Mikhail Bakhtin s language concept, the analyses presented were also the result of dialogues between research on children and their relationships with adults within educational spaces. The first chapter presents the research paths selected, the conception of childhood, on which the whole work was based, and the institution where the study was conducted and its boundaries. The second chapter discusses different conceptions of childhood, taking as a starting point the spaces and their respective organization, the action and how adults look at children, in addition to their own childhood experiences. Finally, in the third chapter children are given space and voice to tell us what being a child and an adult means. By identifying the different conceptions of childhood and drawing conclusions on the childhood of adults and their way of looking at children, this work points to the need for further discussion of childhood in the target institution and to aspects that could contribute to further consideration of the practices adopted by adults who deal with Child Education.
887

L'interlangue des apprenants roumains de FLE au carrefour des langues romanes (études de cas sur des apprenants roumains étudiant aussi l'Italien et l'espagnol / The Interlanguage of the Romanian FFL learners at the crossroads between Romance languages (study case on the Romanian students learning also Italian and Spanish)

Caslaru, Mariana diana 05 September 2013 (has links)
Apprendre une nouvelle langue signifie exploiter, plus ou moins consciemment,l’espace de la proximité du système linguistique cible avec d’autres langues. Cette proximité encourage les transferts entre les systèmes linguistiques, qui acquièrent une valeur positive ou négative à l’intérieur de l’interlangue vue comme le troisième système linguistique développé par l’apprenant, différent de la langue source et de la langue cible. Nous nous intéressons à ces transferts et à l’influence que ceux-ci exercent sur l’interlangue, dans le cas des apprenants roumains de FLE, étudiant aussi l’italien et l’espagnol. L’analyse des données nous permet de rendre compte du rapport qui s’établit entre la conformité avec la norme et la complexité de l’interlangue et aussi de déterminer le rôle des transferts linguistiques positifs et négatifs par rapport à ces deux dimensions de l’interlangue (la complexité et la conformité) / Learning a new language means making use, more or less consciously, of the sphere ofproximity between the target linguistic system and the other languages. This proximitystimulates some transfers between the linguistic systems, thus acquiring either a positive or anegative value within interlanguage. This one is considered the third language system developedby the learner, being different from the source language and the target language. We focus onthese transfers and on their influence over interlanguage, in the case of the Romanian learnersstudying French as a foreign language, but also Italian and Spanish.The data analysis enables us, on the one hand, to give an account of the connectionexisting between the conformity to the norm and the complexity of interlanguage and, on theother hand, to ascertain the role of both positive and negative linguistic transfers against thesetwo dimensions of interlanguage (the complexity and the conformity) / A învăţa o nouă limbă înseamnă a exploata, în mod mai mult sau mai puţin conştient,spaţiul proximităţii sistemului lingvistic ţintă cu alte limbi. Această proximitate încurajeazătransferurile între sistemele lingvistice, care capătă o valoare pozitivă sau negativă în interiorulunei interlangue vazută ca fiind al treilea sistem lingvistic dezvoltat de un elev, diferit de limbasursă şi de limba ţintă. Suntem interesaţi de analiza acestor transferuri şi de influenţa pe careacestea o exercită asupra acestei interlangue, în cazul elevilor români care studiază FLE şiitaliana sau spanilola.Analiza datelor ne permite să explicăm raportul care se stabileşte între conformitatea cunorma şi complexitatea limbii elevului şi să determinăm rolul transferurilor lingvistice pozitive şinegative în raport cu aceste două dimensiuni ale unei interlangue (complexitatea şiconformitatea)
888

The taxation of wealth transfers in Thailand

Rodthong, Ratichai January 2016 (has links)
This thesis examines the case for a wealth transfer tax in Thailand, against the background, inter alia, of the failure of Thailand’s defunct tax law on estate and inheritance (the Estate and Inheritance Tax Act, 1933). Thailand has a significant problem with income and wealth distribution, with an increasing gulf between the rich and the poor—a root cause of the nation’s ongoing political conflicts. Such substantial economic inequality is partly caused by imbalances and inequalities in the Thai taxation system, and it will be argued that the tax system requires restructuring through the introduction of the wealth transfer tax. This would be a significant tax policy initiative that may assist in tackling a root cause of Thailand’s political and economic crises. In addressing the above issues, this thesis examines aspects of the US federal estate and gift taxes and the UK inheritance tax systems. Comparisons between the criteria, rules and concepts in the US and UK systems reveal that Thailand should not simply import wholesale the approach of either country. Both systems have commendable features that may, when combined, help address the causes of the failure of the Thai Estate and Inheritance Tax Act of 1933. It will be argued that a wealth transfer tax should be introduced in Thailand, in the form of a transferor-based system, which incorporates selected criteria, rules, and concepts arising from both the US and UK jurisdictions. In adopting the proposed reform, it is essential to consider Thailand’s political, economic, social and legal contexts, including Thailand’s current legislation relating to wealth transfers, as such laws will inform and partly shape the drafting of a prospective wealth transfer tax in Thailand.
889

A case for mother tongue education?

Desai, Zubeida Khatoom January 2012 (has links)
Philosophiae Doctor - PhD / The question as to which language should be used as a medium of instruction in schools in multilingual societies is a controversial one. In South Africa, the question is often posed in binary terms: Should the medium of instruction be a familiar local language such as Xhosa or a language of wider communication like English? This study is an attempt to answer the above question. The study profiled the writing abilities of Grade 4 and Grade 7 pupils at Themba Primary, a school located in Khayelitsha in the Western Cape, in both their mother tongue, Xhosa, and in English, their official medium of instruction at school since Grade 4. Three written tasks, which consisted of a narrative piece of writing, a reading comprehension exercise, and an expository piece of writing, were administered to the pupils in English and Xhosa. The purpose of the exercise was to examine some of the implications for educational language policy of the differences in performance in the two languages. All the tasks were authentic, in that they were based on aspects of the pupils' curriculum and written in the formal academic language pupils were expected to be exposed to in their respective grades. All the tasks were graded systematically under controlled conditions. / South Africa
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Endettement public et crédibilité des accords monétaires : l'expérience de l'entre-deux guerres / Public Debt and Credibility of Monetary Agreements : Between the World Wars

Chounet, François 15 January 2016 (has links)
Pour comprendre les enjeux li´es `a l’endettement public dans la cr´edibilit´e des accords mon´etairesdans le cas de l’entre-deux-guerres, nous ´etudierons l’influence de l’endettement public sur l’´etalon-or,de sa fondation dans la seconde moiti´e du XIXe si`ecle, `a son abandon au cours de la grande d´epression.La qualit´e des finances publiques, en particulier l’endettement public, fut d´eterminante dans la capacit´ed’une nation `a adh´erer `a cet accord mon´etaire. L’endettement public joua aussi un rˆole d´ecisif dans lafin de ces syst`emes mon´etaires, `a l’issue de la Grande Guerre et lors de la grande d´epression. Dans unsecond temps, notre d´emarche consistera `a comprendre les m´ecanismes qui conduisirent l’endettementpublic `a ˆetre en partie responsable de la fin de l’´etalon de change-or et de l’´emergence de nouveauxblocs mon´etaires dans les ann´ees trente. Face `a la grande d´epression, les modalit´es d’organisation et defonctionnement de cet accord mon´etaire, rendirent impossible son maintien. Si les variables ´economiqueset politiques furent d´eterminantes dans son abandon, celles d’endettement public jou`erent aussi. Apr`esavoir d´ecrit les modalit´es de sortie de l’´etalon de change-or, nous montrerons les m´ecanismes th´eoriquesqui lient les crises mon´etaires et les crises d’endettement et les appliquerons `a la grande d´epression. Nous´etudierons en particulier le cas de la France. Nous montrerons `a l’aide d’un mod`ele de dur´ee, l’influencede la dette publique dans le maintien des parit´es-or pendant la crise. Enfin, nous verrons comment denouveaux blocs mon´etaires se form`erent. / To understand the challenges linked to public debt in credibility of monetary agreementsbetween the World Wars, we shall study influence of public debt on the gold standard, from its founda-tion in the second half of the XIXth century to end during the Great Depression. The quality of publicfinances, in particular the public debt, was determining in the capacity of a nation to subscribe to thismonetary agreement. The public debt also had a decisive role in the end of these monetary systems, atthe end of World War I and during the Great Depression. In a second part, our approach will consistin understanding mechanisms which led public debt to be partly accountable for the end of the gold-exchange standard and the rise of new monetary blocks in the thirties. Facing the Great Depression, themodalities of organization and functioning of this monetary agreement, made impossible to sustain it. Ifeconomic and political variables were determining in its end, variables linked to public debt played too.Having described modalities of release of gold-exchange standard, we shall show the theoretical mecha-nisms which link monetary crisis and debts crisis and we will applied them to the Great Depression. Wewill study in particular the case of France. We shall show using a duration model, influence of publicdebt in preservation of gold parity during the crisis. Finally, we shall see how new monetary blocks formed.

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