A fuel levy is one of the market-based measures (MBMs) currently under consideration at the International Maritime Organization. MBMs have been proposed to improve the energy efficiency of the shipping sector and reduce its emissions. This paper analyses the economic and environmental implications of two types of levy on shipping bunker fuels by means of an analytical model built on the cobweb theorem. A unit-tax per ton of fuel and an ad-valorem tax, enforced as a percentage of fuel prices, are examined. In both cases, a speed and fuel-consumption reduction equivalent to an improvement in the energy efficiency of the sector would be expected as a result of the regulation enforcement. The speed reduction in the unit-tax case depends on fuel prices and the tax amount, whereas in the ad-valorem case it relies upon the enforced tax percentage. Both schemes lead to industry profit decline, the extent of which depend on the structure of the levy and market conditions. Since there is concern that the costs resulting from the policy will be passed from shipping companies to their customers along the supply chain, the paper dwells on how the costs arising from the enforcement of the levy will be actually allocated between ship-owners and operators, and cargo-owners. In a market characterised by high freight rates and with no or limited excess capacity, a higher percentage of the total tax amount is transferred from ship-owners to shippers. In case of a recession the opposite happens.

<p>The goal of this thesis is to establish generalized isoperimetric inequalities on first exit time distributions as well as expectations of L\'evy processes.</p> <p>Firstly, we prove inequalities on first exit time distributions in the case that the L\'evy process is an $\alpha$-stable symmetric process $A_t$ on $\R^d$, $\alpha\in(0,2]$. Given $A_t$ and a bounded domain $D\subset\R^d$, we present a proof, based on the classical Brascamp-Lieb-Luttinger inequalities for multiple integrals, that the distribution of the first exit time of $A_t$ from $D$ increases under Steiner symmetrization. Further, it is shown that when a sequence of domains $\{D_m\}$ each contained in a ball $B\subset\R^d$ and satisfying the $\varepsilon$-cone property converges to a domain $D'$ with respect to the Hausdorff metric, the sequence of distributions of first exit times for Brownian motion from  $D_m$  converges to the distribution of the exit time of Brownian motion from $D'$. The second set of results in this thesis extends the theorems from \cite{BanMen} by proving generalized isoperimetric inequalities on expectations of L\'evy processes in the case of Steiner symmetrization.% using the Brascamp-Lieb-Luttinger inequalities used above. </p> <p>These results will then be used to establish inequalities involving distributions of first exit times of $\alpha$-stable symmetric processes $A_t$ from triangles and quadrilaterals. The primary application of these inequalities is verifying a conjecture from Ba\~nuelos for these planar domains. This extends a classical result of P\'olya and Szeg\"o to the fractional Laplacian with Dirichlet boundary conditions.</p>

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This diploma thesis deals with the project of unified revenue administration, more precisely the harmonization of tax base, assessment basis for health insurance and assessment basis for social security. The aim is to compare characteristics, which those revenues have in common and decide whether it is possible to harmonize them. The second part of this thesis refers to the levy of taxes from total wages. Each institution is compared from the point of view of two bills and the act no. 458/2011 Sb., on amendment of acts related to the establishment of unified revenue administration and on amendments of other tax and insurance acts. The first chapter deals with the description of each area which should be unified. It means the areas of income taxes, social security and public health insurance. The term personal tax is described in this chapter. Then follows a description of the project of unified revenue administration, its evolution and systems of revenue administration common in other countries. The description of the bills and acts mentioned above and their aims takes place in the third chapter. The fourth and fifth chapters where I use mainly a comparative method follows. The fourth chapter focusses on harmonization and contains descriptions of income tax base, assessment basis for health...

Les marchés financiers ont connu, grâce aux études réalisées durant les trois dernières décennies, une expansion considérable et ont vu l’apparition de produits dérivés divers et variés. Les plus utilisés parmi ces produits dérivés sont les options américaines / Financial markets knew, thanks to studies carried out during the last three decades, a considerable expansion and saw the appearance of diverse and varied by-products. The most used among these by-products are the American options

M. Comm. / The purpose of this study is to determine the desirability of implementing of a system of capital transfer tax in South Africa. The implementation of a capital transfer tax system in South Africa should generate additional income without placing a further administrative or financial burden on the South African Revenue Services. A system of capital transfer tax will replace the current system of donation tax and estate duty in South Africa. Any new system will be based on the principles established by these two forms of taxation, but should simultaneously address many of the loopholes in these two systems. Since the Margo Commission's recommendation in 1986 that South Africa should implement a system of capital transfer tax, much has been written about this form of capital tax but the government has never implemented the recommendations. However, it is certain that a system of capital transfer tax will be implemented in South Africa in the future. The current system of donation tax and estate duty is not effective in levying the taxes and earning the income for the government for which it was originally designed. Over the years numerous ways have been developed to legally avoid these taxes, which is why they are referred to as voluntary taxes (Anon, 1988:17). This dissertation consists of three parts: The first part is a literature study in which capital taxes are discussed. The distinction between income and capital is reviewed. The various forms of capital taxes are identified and the arguments for and against introducing one of them are discussed. This part concludes with arguments for and against a system of capital transfer tax for South Africa. The second part is an analysis of donation tax and estate duty as currently levied in South Africa. The shortcomings of the current legislation are discussed and legal ways to avoid estate duty are identified. The inheritance tax system in the UK and the donation tax and estate duty system in the USA are also briefly discussed. The anti-avoidance measures implemented in these countries are discussed in some detail in view of recommendations to implement similar measures in South Africa. In the third part a capital transfer tax system for South Africa is proposed. Precautions to minimise the avoidance of these taxes through interest-free loans and generation-skipping devises are discussed. Finally a conclusion is reached regarding the matters analysed in this dissertation.

Dans cette thèse nous considérons le problème de la maximisation d’utilité et de la formation des prix d’indifférence pour les modèles semimartingales exponentiels dépendant d’un facteur aléatoire ξ. L’enjeu est de résoudre le problème des prix d’indifférence en utilisant le grossissement de l’espace et de la filtration. Nous réduisons le problème de maximisation dans la filtration élargie au problème conditionnel, sachant {ξ = v}, que nous résolvons en utilisant une approche duale. Pour HARA-utilités nous introduisons les informations telles que les entropies relatives et les intégrales de type Hellinger, ainsi que les processus d’information correspondants, enfin d’exprimer, via ces processus, l’utilité maximal. En particulier, nous étudions les modèles de Lévy exponentiels, où les processus d’information sont déterministes ce que simplifie considèrablement les calculs des prix d’indiffrence. Enfin, nous appliquons les rèsultats au modèle du mouvement brownien géométrique et au modèle de diffusion-sauts qui inclut le mouvement brownien et les processus de Poisson. Dans les cas d’utilité logarithmique, de puissance et exponentielle, nous fournissons les formules explicites des informations, et puis, en utilisant les méthodes numériques, nous résolvons les équations pour obtenir les prix d’indifférence en cas de vente d’une option européenne. / This thesis explores the utility maximisation problem and indifference pricing for exponential semimartingale models depending on a random factor ξ. The main idea to solve indifference pricing problem consists in the enlargement of the space and filtration. We reduce the maximization problem on the enlarged filtration to the conditional one, given {ξ = v}, which we solve using dual approach. For HARA-utilities we introduce the information quantities such that the relative entropies, Hellinger type integrals, and the corresponding information processes, and we express the maximal utility via these processes. As a particular case, we study exponential Levy models, where the information processes are deterministic and this fact simplify very much indifference price calculus. Finally, we apply the results to Geometric Brownian motion model and jump-diffusion model which incorporates Brownian motion and Poisson process. In the cases of logarithmic, power and exponential utilities, we provide the explicit formulae of information quantities and using the numerical methods we solve the equations for the seller’s and buyer’s indifference prices of European put option.

Made available in DSpace on 2016-04-28T20:40:17Z (GMT). No. of bitstreams: 1 Carla Regina Calderoni.pdf: 710664 bytes, checksum: cf2687eb91f09611c3a8c25c9f0ad024 (MD5) Previous issue date: 2010-05-21 / This study aimed at identifying compatibilities between Jacob Levy Moreno s psychodrama and Medard Boss s Daseinsanalysis in psychotherapeutic practice. Both approaches rose from the same historical context, with common origins in the vein of philosophical existential phenomenology. Moreno s professional trajectory was presented, referencing his four creative moments and the concepts and psychotherapeutic practices that arose in each of these moments. Daseinsanalysis s founding principles and its method of psychotherapeutic treatment, which was proposed by Boss drawing from Heideggerian ontology, are reviewed. Fundamental similarities in their psychotherapeutic practice were found in Moreno s Psychodrama and Boss s Daseinsanalysis, which are then shown through examples of Moreno s and Boss conduction of clinical cases. The compatibilities were verified in both authors practices. Without damaging psychodramatic methodology, Moreno acts as a daseinsanalyst when welcomes patients as they are, offering the possibility to understand and transform their being-in-the-world. In the same way, maintaining loyalty to the daseinanalytical method, Boss acts as a psycho dramatist when he enables his patient to experience his childlike state in a spontaneously creative way, offering a shelter for her to re-live principal moments of his childhood. From those identified compatibilities, it is contended that psychotherapists and adherents to psychotherapy can benefit from the integration of the two approaches, since they coexist without opposition. A psychodramatist can, thanks to his psychotherapeutic practices, exercise Bossian Daseinanalysis and daseinanalysts can, in their psychotherapeutic practices, exercise Morenian psychodrama / O presente estudo tem como objetivo apresentar compatibilidades entre o Psicodrama de Jacob Levy Moreno e a Daseinsanalyse de Medard Boss na Prática Psicoterapêutica. Partiu-se da contextualização histórica do momento no qual surgiram ambas as abordagens, verificando suas origens comuns na corrente filosófica fenomenológica existencial. Foi apresentada a trajetória profissional de Moreno, tendo como referência seus quatro momentos criativos , e os conceitos e práticas psicoterapêuticas que surgiram em cada um desses momentos. Em seguida foram apresentados os principais fundamentos e o método de tratamento psicoterápico da Daseinsanalyse, tal como proposta por Boss, a partir da ontologia heideggeriana. Conclui-se apontando semelhanças fundamentais na prática psicoterapêutica do Psicodrama de Moreno e da Daseinsanalyse de Boss, que são então exemplificadas com um protocolo de Moreno e um caso clínico atendido por Boss. São verificadas compatibilidades entre os atendimentos de ambos os autores. Sem ferir a metodologia psicodramática, Moreno mostra-se daseinsanalista quando acolhe seu paciente tal como este se apresenta, oferecendo-lhe a possibilidade de compreender e transformar seu ser-no-mundo. Da mesma maneira, sendo fiel ao método daseinsanalítico, Boss mostra-se psicodramatista quando possibilita à sua paciente experienciar seu ser infantil de maneira espontânea criadora, oferecendo-lhe continente para reviver momentos primordiais de sua infância. A partir das compatibilidades identificadas defende-se que tanto psicoterapeutas quanto usuários de psicoterapia podem beneficiar-se da integração entre as duas abordagens, uma vez que estas coexistem sem oposição. Um psicodramatista pode, a partir de sua prática psicoterapêutica exercer a análise do dasein bossiana e daseinsanalistas podem, em suas práticas psicoterapêuticas exercer psicodrama moreniano

Made available in DSpace on 2016-04-28T20:40:19Z (GMT). No. of bitstreams: 1 mestrado.PDF: 580077 bytes, checksum: c047d307b50eca566708638555854c40 (MD5) Previous issue date: 2005-08-26 / Pontificia Universidade de São Paulo / Esta Dissertação de Mestrado consiste da apresentação das idéias do Psicodrama de JACOB LEVY MORENO e seus comentadores, especificamente, sobre os papéis e a matriz de identidade, e das idéias da Psicanálise de DONALD WOODS WINNICOTT e seus comentadores, sobre os estágios iniciais do processo de amadurecimento pessoal. Parte-se da hipótese de que, mesmo esses autores estando em campos teóricos distintos, é possível fazer uma aproximação de conceitos em torno de eixos, como: espontaneidade e gesto espontâneo; ego-auxiliar e mãe suficientemente boa; papel e verdadeiro/falso self; e jogar e brincar, respectivamente; e, com isso, enriquecer a compreensão dos processos do amadurecimento individual, contribuindo para o aprimoramento tanto teórico quanto da prática clínica. Essas aproximações de conceitos têm como intuito privilegiar mais os aspectos de convergência e complementaridade e menos os de divergência. Finalmente, é apresentado o entendimento da psicose para ambos os autores, e, utilizando-se do protocolo de atendimento de um paciente psicótico, realizado por MORENO, intitulado Psicodrama de Adolf Hitler , são feitos apontamentos, com fragmentos do atendimento, dos conceitos que foram anteriormente destacados. Apresenta-se o protocolo de atendimento em sua íntegra, no Anexo desta Dissertação

Made available in DSpace on 2016-04-29T13:32:29Z (GMT). No. of bitstreams: 1 Rogerio Augusto Cortes.pdf: 711941 bytes, checksum: cb5561072d2b204ad36bce3a802b6e00 (MD5) Previous issue date: 2009-10-20 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The Socinomy, or Psychodrama, as it is better known, is an approach that began to be created by Moreno (1889-1974) and has the aim of investigating the laws that govern the social and group behavior. In this approach, the concept and operator spontaneity is fundamental. At the same time, it is a complex concept with multiple definitions and ambiguities. In this sense, the present work aims at analyzing the repertoires and some the transformations this concept went through. Two research sources were used: The Brazilian Magazine of Psychodrama and individual interviews with three Psychodrama Directors. The repertoires (SPINK, 2004) about spontaneity were identified by a thematic analysis (MINAYO, 1992). At the end, the repertoires were analyzed in the light of the discussion proposed by Deleuze e Guatarri (1992), about this concept s multiplicity. The results revealed the power of Moreno s thoughts regarding spontaneity and some of its developments, especially with contributions coming from other areas, such as schizoanalysis, psychoanalysis etc.. Among the strongest and the most up-to-date of Moreno s definitions regarding spontaneity, we identify discussions around the following topics: Man-World relationship, including the ideas of internal and external; issues concerning the fit and originality; the importance of fantasy and reality, the different contexts in which the concept is built, the intersection among science, art, philosophy, etc In its main developments, we see the concepts of happening, virtutality, flux, multiplicity, chance, radical imaginary, etc.. / A Socionomia - ou Psicodrama, como é mais conhecida - é a abordagem que começou a ser criada por Moreno (1889-1974) e que tem por objetivo pesquisar as leis que regem o comportamento social e grupal. Nessa abordagem, o conceito e operador espontaneidade se mostra fundamental. Ao mesmo tempo, partimos da hipótese que se trata de um conceito complexo, com múltiplas definições e ambigüidades. Nesse sentido, o presente trabalho busca identificar e analisar os repertórios que circulam e algumas das transformações desse conceito. Para tanto, trabalhamos com duas fontes de pesquisa: Revista Brasileira de Psicodrama e entrevista individual com três diretores de Psicodrama. Os repertórios (SPINK, 2004) sobre espontaneidade foram identificados por meio da análise temática (MINAYO, 1992). Por fim, os repertórios foram analisados à luz da discussão proposta por Deleuze e Guattari (1992) sobre a multiplicidade do conceito. Os resultados da pesquisa revelaram a força e a atualidade do pensamento de Moreno em relação à espontaneidade e alguns desdobramentos, em especial por contribuições vindas de outros planos, como a esquizoanálise e a psicanálise, entre outras. No que há de mais atual e forte nas definições de espontaneidade trazidas por Moreno, identificamos, principalmente, as discussões em torno dos seguintes temas: visão da relação ser humanomundo marcada pela idéia de interno e externo; questões ligadas à adequação e à originalidade; a importância do trânsito entre fantasia e realidade; os diferentes contextos em que o conceito é construído, ou seja, na intersecção da ciência, arte e filosofia etc. Em seus principais desdobramentos, constatamos a entrada de noções como: acontecimento, virtualidade, fluxos, multiplicidades, acaso, imaginário radical, entre outras