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Comparability Adjustments. A Literature ReviewPetutschnig, Matthias, Chroustovsky, Stefanie January 2018 (has links) (PDF)
This paper aims at providing a comprehensive overview of existing literature on the topic of comparability adjustments. Based on existing literature the most commonly used adjustments can be categorized in two broad categories: "accounting and financial risks adjustments" and "strategic/market adjustments". With the exception of working capital adjustments, the lack of guidance and recognized standardized application will quite possibly lead to continued discrepancies in their use. Taxpayers continue to struggle with the immense amount of documentation as well as justification requirements when it comes to adjustments, as there is no clear path to follow and very few practical application examples, which would unify the application of adjustments. As seen, even though the topic of comparability adjustments has been around since before the first version of the OECD TP Guidelines, the topic is yet to be fully explored in both official guidance as well as literature, research and especially practical tools. / Series: WU International Taxation Research Paper Series
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Interaction entre la proteine ribosomique L20 et l'ARN 23S : sondage direct par piege optiqueMangeol, Pierre 04 December 2009 (has links) (PDF)
La thèse présentée est centrée sur des mesures de force appliquées à des ARN seuls ou en interaction avec une protéine. L'un des plus grands défis posé par l'ARN provient de sa structure, notamment parce que les interactions de ses bases ne se limitent pas aux paires de type Watson-Crick et que les interactions tertiaires sont courantes. Les mesures de force donnent des informations complémentaires aux mesures classiques, car elles permettent de sonder directement les interactions complexes de l'ARN et fournissent des paramètres thermodynamiques inaccessibles autrement. L'étude de l'interaction protéine-ARN par mesure de force permet également d'accéder à des caractéristiques que les autres techniques ne peuvent pas offrir. Néanmoins avant d'atteindre les promesses de ce type de mesure, il faut concevoir un montage adapté et optimisé. Une première partie de la thèse a été dédiée à la conception d'une double pince optique permettant l'étude des ARN avec une résolution proche de la paire de base, en implantant notamment des améliorations techniques jusque là absentes de la littérature. La suite de la thèse s'est attachée à des études biologiques. Nous avons commencé par sonder l'interaction de la protéine ribosomique L20 avec son ARN cible dans le ribosome. Nous avons montré que cette protéine très importante dans les premiers stades de la formation du ribosome, stabilise fortement son ARN cible. Nous avons également déterminé son site de fixation à trois bases près. Nous avons ensuite débuté une étude sur des ARN synthétisés pour l'étude d'une hélicase à motif DEAD en caractérisant leurs réponses à une sollicitation mécanique.
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The Challenges of Personal Data Markets and PrivacySpiekermann-Hoff, Sarah, Böhme, Rainer, Acquisti, Alessandro, Hui, Kai-Lung January 2015 (has links) (PDF)
Personal data is increasingly conceived as a tradable asset. Markets for personal information are emerging and new ways of valuating individuals' data are being proposed. At the same time, legal obligations over protection of personal data and individuals' concerns over its privacy persist. This article outlines some of the economic, technical, social, and ethical issues associated with personal data markets, focusing on the privacy challenges they raise.
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Telemetrie pro RC modely letadel / Radio Telemetry for RC AircraftsŽák, Tomáš January 2014 (has links)
Master‘s thesis is focused on problematic about state of RC plane model during the flight. Device is able to measure overload, height, position, pressure and velocity of the flight and store this measurement data to memory medium. The main aim of the master‘s thesis was to design a functional board, firmware for device and design simple program for evaluating of measured data. Involvement consists of five basic parts. First part is microcontroller, which processes measurement data and communicate with others parts. Next is accelerometer. Accelerometer is used for scanning overload of the plane. Barometer is used for measurement of height and pressure. For measuring position and velocity is used GPS module. Last part is memory medium. MicroSD is used as memory medium for storing measurement data. Evaluation of measured data is realized as simple program with base graphical user interface. Program was created in Matlab.
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