The subject of this diploma thesis is a history and development of indirect taxes in Canada. Indirect taxes constitute a substantial part of national budget's revenues and their importance in recent years rises. The main attention in this thesis is dedicated to process of harmonization in mentioned region and its influence on rates of indirect taxes, because the rate policy interests not only the economic specialists and politicians but also the public. To what extension countries can affect their tax policy depends on a level of their authority in this area.

The diploma thesis deals with the issue of control the situation behind the vehicle, in the theoretical part discusses the indirect view from the vehicle, reaction time and possibilities of its measurement and the possibilities of measuring eye movements using eye trackers, The second part of the thesis deals with the description of the measurement method used to obtain the needed data and the analysis of the situation behind the vehicle using rear view mirrors by analyzing the duration of the fixations in the rear view mirrors and the total duration of the view in the rear view mirrors.

Reliable forecasting of wind power generation is crucial to optimal control of costs in generation of electricity with respect to the electricity demand. Here, we propose and analyze stochastic wind power forecast models described by parametrized stochastic differential equations, which introduce appropriate fluctuations in numerical forecast outputs. We use an approximate maximum likelihood method to infer the model parameters taking into account the time correlated sets of data. Furthermore, we study the validity and sensitivity of the parameters for each model. We applied our models to Uruguayan wind power production as determined by historical data and corresponding numerical forecasts for the period of March 1 to May 31, 2016.

Because low rate, covert responses are hard to observe and measure (e.g., Azrin & Wesolowski, 1974; Henderson, 1981; Jeffery, 1969; Reid & Patterson, 1976; Seymour & Epston, 1989), well-controlled behavior analytic investigations of stealing have been rare. In fact, systematic investigations to experimentally determine stealing functions have been limited to two studies targeting food (Lambert et al., 2019; Simmons, Akers, & Fisher, 2019). The dearth of studies examining stealing functions, partly attributable to low rate and covertness, may be forestalling additional intervention studies. Given the likely futility of unsystematic attempts to observe naturally occurring instances of an infrequent, clandestine response, a possible role for indirect assessment emerges (Iwata & Dozier, 2008). This two-part study concerned an investigation into the reliability and predictive validity of the Functional Analysis Screening Tool (Iwata, DeLeon, & Roscoe, 2013) and a similarly constructed tool (The Stealing Inventory or TSI) with the latter having questions oriented towards likely stealing functions. In doing so, the comparative viability of two trial-based functional analysis (FA) models (Bloom, Iwata, Fritz, Roscoe, & Carreau, 2011; Lambert, Bloom, & Irvin, 2012) was also examined. Across 42 respondent pairs, overall tool reliability and outcome reliability for suggested functions favored the TSI (85% and 92.9%, respectively) over the FAST (80% and 73.8%, respectively). Three out of 6 participants stole during one of their two respective FAs, and the identified function matched the respective TSI outcomes for each case. FA model superiority was unclear.

Aus dem Streubild der Kleinwinkelstreuung kann im Allgemeinen, die die Streuvertei-lung erzeugende Struktur nicht eindeutig rekonstruiert werden. Die Ursache dafür wird erörtert und die damit verbundenen Einschränkungen bei der rechnerischen Auswertung der Streukurven an Beispielen veranschaulicht. Dies geschieht an Streukurven, die mit bekannten Größenverteilungen berechnet wurden. Weiterhin wird untersucht, welche Fit- Ansätze sich zur Auswertung der Kleinwinkelstreuexperimente am besten eignen. Als Fit- Ansätze wurden Reihenentwicklungen nach Trigonometrischen- und Polynomfunkti-onen und eine theoretisch motivierte Funktion verwendet. Neben dem entscheidenden Vergleich mit der Streukurve der Ausgangsfunktion werden die Ergebnisse auch den Rechnungen gegenübergestellt, die mit der weit verbreiteten Glatter- Methode erzielt werden.

The indirect perpetration Abstract The indirect perpetration consists in the commission of a crime through another person who is not criminally responsible. In case of indirect perpetration, such a person is being misused by the indirect perpetrator as a ‚living instrument' to actually carry out the criminal act. Without the institution of indirect perpetration, it would not be possible to punish an indirect perpetrator in some cases. In dualistic systems, this legal institution seems necessary as it fills the gap generated by the principle of accessory participation and helps to overcome certain difficulties that arise from the application of criminal law in dualistic systems. Indirect perpetration is hence often indicated as a supplement to the principle of accessory participation. The aim of this diploma thesis is a detailed description of the indirect perpetration. This is also accomplished through the analysis of its historical development and the comparison of selected foreign legal systems. The work is divided into three thematic parts. The first part is devoted to the historical development of the indirect perpetration. Individual subchapters are also supplemented by relevant case law pertaining to the topic. The second part of the diploma thesis is devoted to the current concept of indirect...

Two congeneric damselfly species, Enallagma traviatum and E. aspersum, dominate the littoral macroinvertebrates of Bays Mountain Lake and of the adjacent fish-free Ecology Pond, respectively (northeastern Tennessee, USA). Extending previous experimental studies, we test seven hypotheses concerning the role of fish (bluegill sunfish, Lepomis macrochirus) and larvaldragonfly (Anax junius) predation, competitive effects on damselflies, and the interaction between competition and predation, in determining invertebrate dominance in these communities. Three types of experiments were conducted: an enclosure experiment within Ecology Pond, an outdoor replicated tub experiment, and a laboratory behavior experiment. The in-situ enclosure experiment showed that E. traviatum larvae were more susceptible to Anax predation than were E. aspersum larvae; a tendency toward greater vulnerability to fish of E. aspersum compared with E. traviatum was not statistically significant. The outdoor tub experiment confirmed both of these trends with statistically significant results. In the tubs, both predators inhibited feeding of both zygopterans (as indicated by reduced fecal mass), particularly for E. aspersum in the presence of fish. This effect appears to have been primarily indirect, mediated through exploitation of the zooplankton. We also detected competitive effects of E. traviatum on E. aspersum: E. traviatum reduced the emergence and increased the exposure above the substrate of E. aspersum. In the absence of predators, E. traviatum inhibited feeding of E. aspersum via interference. In the laboratory behavior experiment, predators inhibited crawling by E. aspersum. E. aspersum was more exposed than was E. traviatum; it swam and crawled more than did E. traviatum, considerably increasing these movements at night. Over all, E. traviatum consistently appeared to be the more cryptic of the two species, and E. aspersum appeared to be much more active. Our results suggest an explanation for the clear difference in structure between communities like Bays Mountain Lake and Ecology Pond: predaceous fish eliminate large invertebrate predators and shift the community toward cryptic forms at relatively low densities, reflecting the effects of both predation and exploitation competition. In the absence of fish, large invertebrate predators are less able to deplete littoral invertebrates but may favor the more active forms, perhaps because these are better able to avoid invertebrate predators.

Running performance has increased immensely during the last few years, coinciding with multiple shattered world records in relatively short amount of time. Improvements in footwear material and design are likely reasons for this increase in running performance. Previous studies on the effect of footwear on running economy (RE), a determinant of running performance, have not included participant-blinding. Furthermore, they have yet to compare multiple carbon-fiber plated running shoes available for purchase, what differences there are across price ranges and shoe categories, and if there is such a thing as a placebo-effect. Aim: (1) Descriptively compare a set of heterogeneous running shoes, with regards to running economy, Foot Strike Type (FST), vertical oscillation, ground contact time, stride length and cadence; including (2) a ‘sham’ and ‘normal condition’ of the same running shoe model; and (3) explore the participant’s perception of the study-specific blinding protocol. Method: A Single Subject Experimental Study (N=1), comparing nine different shoe conditions using a crossover design. The assessment of RE was conducted using indirect calorimetry with mixing-chamber in a climate-controlled facility. Spatiotemporal parameters were assessed using a Garmin HRM-Run™, and foot strike type was visually assessed using a frame-by-frame approach based on 2D-video at 240 fps. Results: The average running economy across all shoe tests varied between 16.02 to 17.02 W/kg, with the ‘worst’ shoe costing 6.24% W/kg more than the ‘best’ shoe. The descriptive difference between the ‘sham’ and ‘normal condition’ were negligible and within the range of measurement error. Spatiotemporal parameters were overall descriptively similar between the shoes, with a few outliers who differed with regards to measure of central tendency or dispersion. FST differed between the shoes including the ‘sham’ and ‘normal condition’, but were overall consistent with the participant’s habitual FST. The study-specific blinding procedure was perceived to work well, but may also be improved in some remarks. Conclusion: Descriptive difference in some, but not all, physiological and biomechanical parameters were observed between the shoe conditions in this study, including the ‘sham’ and ‘normal condition’. Blinding procedures in experimental footwear research may be feasible and adopted with future studies.

Magister Scientiae Dentium - MSc(Dent) / The purpose of this study was to compare the accuracy of direct versus indirect bracket placement in orthodontics in a controlled setting. The more accurate the initial bracket placement is the less time will be required in terms of treatment. Accurate bracket placement can reduce the envelope of error in the three dimensions of vertical (incisal height, height of tooth), horizontal (mesial-distal) and angular (degrees incisal to root apex causing rotational irregularities) based on Andrews’ six keys to normal occlusion (Andrews, 1979). In this comparative experimental study, 10 Class I molar relation study models were selected from the researcher’s practice archives. Only the MBT pre-adjusted or angulated orthodontic brackets were used on manikins, followed by the use of 3D CAD CAM technology to evaluate the results against a pre-determined golden standard.

Excessive video play has been well documented over the course of the last decade. So much so that newest version of the Diagnostic and Statistical Manual of Mental Disorders (DSM-5; APA, 2013) has included excessive video gaming as disorder categorized as internet gaming disorder. To date, several researchers have designed assessments to evaluate excessive video game play based on the previous editions and current editions of the DSM. However, these assessments primarily measure the criterion established in these manuals, instead of measuring the maintaining function of the video game play. The field of applied behavior analysis has been utilizing functional assessments for the last 30 years and has showed evidence of effective results across different populations and environments. Therefore, the purpose of this proposed study is to validate an indirect functional assessment entitled the Video Game Functional Assessment-Revised (VGFA-R) by means of conducting content, construct and criterion related validity.