In this thesis we introduce selected classes of matrices, whose entries are only numbers −1, 1, 0. We combine existing results from various fields of Mathematics and enrich them with specific examples and explanations, with the aim of making the understanding of the text easier. Thanks to that, the reader can comprehend the theory and look under the hood of non-trivial applications. We will start with introducing adjacency matrices and covering of complete graphs with complete bipartite graphs. Then we follow with Hadamard matrices and will show the conditions for their constructions. Incidence matrices of the set systems will help us solve the combinatorial problem of the Odd-town clubs. Finally, we will prove the Cayley formula about the spanning trees of the complete graph, using incidence matrices.

A descrição do sistema tributário é potencializada com a adoção do modelo teórico da regra-matriz de incidência, que estabelece a estrutura lógica das normas que regulem a incidência tributária, decompondo-as em cinco critérios: material, temporal, espacial, quantitativo e pessoal. O presente estudo tem por objetivo a determinação dos critérios da regra-matriz de incidência do Imposto Sobre Serviços. O primeiro capítulo firma os pressupostos teóricos e principais pontos de partida do estudo, estabelecendo a relação entre Direito, linguagem, interpretação e incidência tributária. Do segundo ao quarto capítulos dedicamo-nos à determinação dos critérios material, temporal e espacial do ISS, especialmente no tocante à definição do alcance e sentido do termo serviço e dos casos em que a incidência do ISS possa gerar conflitos de competência. No quinto e sexto capítulos são analisados os critérios quantitativo e pessoal do imposto, estabelecendo suas alíquota e base de cálculo, bem como seus sujeitos ativo e passivo. / The description of the tax system is potentized by the adoption of the incidence matrix-rule model, which establishes the logical structure of norms that regulate the tax incidence, decomposing them on five criteria: material, spatial, temporal, quantitative and personal. This study aims at determining the criteria of the Brazilian Municipal Services Tax (ISS) incidence matrix-rule. The first chapter settles the theoretical assumptions and the main starting points, establishing the relation between Law, language, interpretation and tax incidence. From the second to the forth chapters we dedicate to determine the material, temporal and spatial criteria of ISS, concentrating on the definition of the term \"service\" and on cases where the incidence of ISS may generate jurisdiction conflicts. On the fifth and the sixth chapters the quantitative and personal criteria are analyzed, in order to establishing the ISSs rate and tax basis, as well as its active and passive subjects.

A descrição do sistema tributário é potencializada com a adoção do modelo teórico da regra-matriz de incidência, que estabelece a estrutura lógica das normas que regulem a incidência tributária, decompondo-as em cinco critérios: material, temporal, espacial, quantitativo e pessoal. O presente estudo tem por objetivo a determinação dos critérios da regra-matriz de incidência do Imposto Sobre Serviços. O primeiro capítulo firma os pressupostos teóricos e principais pontos de partida do estudo, estabelecendo a relação entre Direito, linguagem, interpretação e incidência tributária. Do segundo ao quarto capítulos dedicamo-nos à determinação dos critérios material, temporal e espacial do ISS, especialmente no tocante à definição do alcance e sentido do termo serviço e dos casos em que a incidência do ISS possa gerar conflitos de competência. No quinto e sexto capítulos são analisados os critérios quantitativo e pessoal do imposto, estabelecendo suas alíquota e base de cálculo, bem como seus sujeitos ativo e passivo. / The description of the tax system is potentized by the adoption of the incidence matrix-rule model, which establishes the logical structure of norms that regulate the tax incidence, decomposing them on five criteria: material, spatial, temporal, quantitative and personal. This study aims at determining the criteria of the Brazilian Municipal Services Tax (ISS) incidence matrix-rule. The first chapter settles the theoretical assumptions and the main starting points, establishing the relation between Law, language, interpretation and tax incidence. From the second to the forth chapters we dedicate to determine the material, temporal and spatial criteria of ISS, concentrating on the definition of the term \"service\" and on cases where the incidence of ISS may generate jurisdiction conflicts. On the fifth and the sixth chapters the quantitative and personal criteria are analyzed, in order to establishing the ISSs rate and tax basis, as well as its active and passive subjects.

The decisions taken during the aircraft conceptual design stage are of paramount importance since these commit up to eighty percent of the product life cycle costs. Thus in order to obtain a sound baseline which can then be passed on to the subsequent design phases, various studies ought to be carried out during this stage. These include trade-off analysis and multidisciplinary optimisation performed on computational processes assembled from hundreds of relatively simple mathematical models describing the underlying physics and other relevant characteristics of the aircraft. However, the growing complexity of aircraft design in recent years has prompted engineers to substitute the conventional algebraic equations with compiled software programs (referred to as models in this thesis) which still retain the mathematical models, but allow for a controlled expansion and manipulation of the computational system. This tendency has posed the research question of how to dynamically assemble and solve a system of non-linear models. In this context, the objective of the present research has been to develop methods which significantly increase the flexibility and efficiency with which the designer is able to operate on large scale computational multidisciplinary systems at the conceptual design stage. In order to achieve this objective a novel computational process modelling method has been developed for generating computational plans for a system of non-linear models. The computational process modelling was subdivided into variable flow modelling, decomposition and sequencing. A novel method named Incidence Matrix Method (IMM) was developed for variable flow modelling, which is the process of identifying the data flow between the models based on a given set of input variables. This method has the advantage of rapidly producing feasible variable flow models, for a system of models with multiple outputs. In addition, criteria were derived for choosing the optimal variable flow model which would lead to faster convergence of the system. Cont/d.

O propósito deste trabalho é apresentar as questões doutrinárias relevantes que envolvem o imposto sobre a transmissão inter vivos, a qualquer título, por ato oneroso, de bens imóveis, por natureza ou acessão física, e de direitos reais sobre imóveis, exceto os de garantia, bem como cessão de direitos a sua aquisição (ITBI), no âmbito constitucional, da lei complementar tributária e da lei ordinária. Para tal desiderato, no primeiro capítulo, foram abordados o tema da linguagem e sua importância para o estudo do direito, a metodologia adotada, com as categorias da semiótica, bem como o relacionamento entre as normas jurídicas de direito tributário e as de direito privado. No segundo capítulo, tratou-se da distinção entre o texto escrito e a significação que dele se obtém, assim como da construção do sentido da norma jurídica, de sua estrutura e das distinções entre sistema do direito positivo, sistema normativo e ordenamento jurídico. A essência do terceiro capítulo foi o estudo do conceito de imunidade tributária e uma primeira aproximação das materialidades das imunidades específicas do ITBI. No quarto capítulo, nós examinamos as questões relevantes sobre o ITBI e a lei complementar. Nesse estudo tratou-se do enquadramento dos Municípios no sistema federativo, da lei complementar tributária e sua importância para a estabilidade do pacto federativo e da regulamentação da imunidade condicionada do ITBI, prevista no artigo 156, §2º, I, da Constituição de 1988. No quinto capítulo, abordaram-se todas as questões relevantes do ITBI nos critérios da regra-matriz de incidência tributária, e os critérios materiais possíveis do ITBI a partir da Constituição. No critério temporal, as possibilidades de adiantamento do momento da incidência do ITBI. No critério espacial, o local onde se pode considerar ocorrida a transmissão do bem imóvel. No critério pessoal, as possibilidades de contribuintes e a responsabilidade tributária dos tabeliães e oficiais de registro de imóveis. No critério quantitativo, a base de cálculo do ITBI com suas possibilidades: preço, valor venal no IPTU e valor de mercado, sua determinação nos casos de permuta de imóveis e de partilha de bens, bem como sua redução na transmissão de direitos reais menores que o direito de propriedade. / The purpose of this work is to present the relevant doctrinaire questions about the tax on inter vivos transfer, on any account, by onerous acts, of real property, by nature or physical accession, and of real rights to property, except for real security, as well as the assignment of rights to the purchase therof (ITBI), in a constitutional, supplementary law and ordinary law scope. For this goal, in the first chapter, were broached the language subject and its importance to law studies, the choosen methodology, including semiotics cathegories, as well as the relationship between tax law rules and civil law rules. In the second chapter, we broached the difference between in writing text and the meaning that we obtain from it, as well as the rule sense formation, its structure and the differences between positive law, normative system and juridical ordainment. The essence of the third chapter was the study of the constitutional exemption and a first approach on ITBI specific constitutional exemption materialities. In the fourth chapter, we examined the relevant issues on ITBI and supplementary law. On this study we dealt with the fitting of municipalities in the federative system subject, the supplementary law and its importance on federative alliance juridical safety, the regulation of the ITBI constitutional conditioned exemption, ruled on article 156, paragraph 2, I, Constitution of 1988. In the fifth chapter, we broached all the relevant ITBI issues on the tax incidence matrix rule and the possible ITBI material criterion on a constitutional basis. In the temporal criterion, the possibilities of anticipation of the ITBI incidence instant. In the spatial criterion, the place where it can be considered occurred the transfer of real property. In the personal criterion, the possibilities of taxpayer choices and the notary public and real property register office tax answerableness. In the quantitative criterion, ITBI tax basis possibilities: fixed price, tax on urban buildings and urban land property basis and market price, and its settling in real property exchange and real estate apportionment cases, as well as its reduction in transfer of real rights to property lesser than real property.

The decisions taken during the aircraft conceptual design stage are of paramount importance since these commit up to eighty percent of the product life cycle costs. Thus in order to obtain a sound baseline which can then be passed on to the subsequent design phases, various studies ought to be carried out during this stage. These include trade-off analysis and multidisciplinary optimisation performed on computational processes assembled from hundreds of relatively simple mathematical models describing the underlying physics and other relevant characteristics of the aircraft. However, the growing complexity of aircraft design in recent years has prompted engineers to substitute the conventional algebraic equations with compiled software programs (referred to as models in this thesis) which still retain the mathematical models, but allow for a controlled expansion and manipulation of the computational system. This tendency has posed the research question of how to dynamically assemble and solve a system of non-linear models. In this context, the objective of the present research has been to develop methods which significantly increase the flexibility and efficiency with which the designer is able to operate on large scale computational multidisciplinary systems at the conceptual design stage. In order to achieve this objective a novel computational process modelling method has been developed for generating computational plans for a system of non-linear models. The computational process modelling was subdivided into variable flow modelling, decomposition and sequencing. A novel method named Incidence Matrix Method (IMM) was developed for variable flow modelling, which is the process of identifying the data flow between the models based on a given set of input variables. This method has the advantage of rapidly producing feasible variable flow models, for a system of models with multiple outputs. In addition, criteria were derived for choosing the optimal variable flow model which would lead to faster convergence of the system. Cont/d.

O propósito deste trabalho é apresentar as questões doutrinárias relevantes que envolvem o imposto sobre a transmissão inter vivos, a qualquer título, por ato oneroso, de bens imóveis, por natureza ou acessão física, e de direitos reais sobre imóveis, exceto os de garantia, bem como cessão de direitos a sua aquisição (ITBI), no âmbito constitucional, da lei complementar tributária e da lei ordinária. Para tal desiderato, no primeiro capítulo, foram abordados o tema da linguagem e sua importância para o estudo do direito, a metodologia adotada, com as categorias da semiótica, bem como o relacionamento entre as normas jurídicas de direito tributário e as de direito privado. No segundo capítulo, tratou-se da distinção entre o texto escrito e a significação que dele se obtém, assim como da construção do sentido da norma jurídica, de sua estrutura e das distinções entre sistema do direito positivo, sistema normativo e ordenamento jurídico. A essência do terceiro capítulo foi o estudo do conceito de imunidade tributária e uma primeira aproximação das materialidades das imunidades específicas do ITBI. No quarto capítulo, nós examinamos as questões relevantes sobre o ITBI e a lei complementar. Nesse estudo tratou-se do enquadramento dos Municípios no sistema federativo, da lei complementar tributária e sua importância para a estabilidade do pacto federativo e da regulamentação da imunidade condicionada do ITBI, prevista no artigo 156, §2º, I, da Constituição de 1988. No quinto capítulo, abordaram-se todas as questões relevantes do ITBI nos critérios da regra-matriz de incidência tributária, e os critérios materiais possíveis do ITBI a partir da Constituição. No critério temporal, as possibilidades de adiantamento do momento da incidência do ITBI. No critério espacial, o local onde se pode considerar ocorrida a transmissão do bem imóvel. No critério pessoal, as possibilidades de contribuintes e a responsabilidade tributária dos tabeliães e oficiais de registro de imóveis. No critério quantitativo, a base de cálculo do ITBI com suas possibilidades: preço, valor venal no IPTU e valor de mercado, sua determinação nos casos de permuta de imóveis e de partilha de bens, bem como sua redução na transmissão de direitos reais menores que o direito de propriedade. / The purpose of this work is to present the relevant doctrinaire questions about the tax on inter vivos transfer, on any account, by onerous acts, of real property, by nature or physical accession, and of real rights to property, except for real security, as well as the assignment of rights to the purchase therof (ITBI), in a constitutional, supplementary law and ordinary law scope. For this goal, in the first chapter, were broached the language subject and its importance to law studies, the choosen methodology, including semiotics cathegories, as well as the relationship between tax law rules and civil law rules. In the second chapter, we broached the difference between in writing text and the meaning that we obtain from it, as well as the rule sense formation, its structure and the differences between positive law, normative system and juridical ordainment. The essence of the third chapter was the study of the constitutional exemption and a first approach on ITBI specific constitutional exemption materialities. In the fourth chapter, we examined the relevant issues on ITBI and supplementary law. On this study we dealt with the fitting of municipalities in the federative system subject, the supplementary law and its importance on federative alliance juridical safety, the regulation of the ITBI constitutional conditioned exemption, ruled on article 156, paragraph 2, I, Constitution of 1988. In the fifth chapter, we broached all the relevant ITBI issues on the tax incidence matrix rule and the possible ITBI material criterion on a constitutional basis. In the temporal criterion, the possibilities of anticipation of the ITBI incidence instant. In the spatial criterion, the place where it can be considered occurred the transfer of real property. In the personal criterion, the possibilities of taxpayer choices and the notary public and real property register office tax answerableness. In the quantitative criterion, ITBI tax basis possibilities: fixed price, tax on urban buildings and urban land property basis and market price, and its settling in real property exchange and real estate apportionment cases, as well as its reduction in transfer of real rights to property lesser than real property.

Made available in DSpace on 2016-04-26T20:23:41Z (GMT). No. of bitstreams: 1 Arthur Paiva Monteiro Rego.pdf: 631950 bytes, checksum: 5ff52ee2260024aa72bdfc6f044bd7e2 (MD5) Previous issue date: 2015-05-11 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / This dissertation investigates the personal criteria of the rule tax incidence matrix from the Constitution. As preliminary aspects for theme development, philosophy of language concepts were brought forward to explain the construction of knowledge, and how to get to the crucial point of law, the rule of law. From an analytical and hermeneutical method, the structure of the rule of law was analyzed, using the lessons of Paulo de Barros Carvalho, with regard to the rule array of tax incidence, focusing on the legal relationship, precisely on personal criteria. Thus, a study was done on the tax liability, tax constitutional principles and of its relationship with personal criteria. Finally, we tried to show that there is a "constitutional recipient tribute" from the examination of the materiality of taxes put in the Constitution / Esta dissertação buscou investigar o critério pessoal da regra-matriz de incidência tributária a partir da Constituição da República. Como aspectos preliminares para desenvolvimento do tema, foram trazidas noções da filosofia da linguagem, na tentativa de explicar a construção do conhecimento, sendo forma de se chegar ao elemento basilar do Direito a norma jurídica. A partir de um método analítico e hermenêutico, foi analisada a estrutura da norma jurídica, utilizando-se das lições de Paulo de Barros Carvalho, no que se refere à regra-matriz de incidência tributária, focando na relação jurídica, mais precisamente no critério pessoal. Assim, foi feito um estudo sobre a obrigação tributária, os princípios constitucionais tributários e qual a relação deste com o critério pessoal. Por fim, tentou-se demonstrar que há um destinatário constitucional do tributo a partir do exame das materialidades dos tributos postas na Constituição

This Master Thesis deals with the drawing algorithms of graphs known from the mathematical theory. These algorithms deals with an appropriate distribution of the graph vertices in order to obtain the most clear and readable graphs for human readers. The main objective of this work was also to implement the drawing algorithm in the application that would allow to edit the graph. This work deals also with graphs representation in computers.