El presente trabajo realizado se centra en la investigación del impacto tributario que se puede generar por las mermas de GLP en las estaciones de servicio del Cercado de Lima en el periodo 2017. Las mermas son la reducción del volumen o la cantidad, el GLP por ser de naturaleza gaseosa tiende a evaporarse, por lo que la compañía para efectos de sustentar estas pérdidas debe elaborar un informe técnico elaborado por un tercero independiente con el fin de obtener un beneficio para efecto de disminuir la base tributaria para el cálculo de la renta. En el flujo de comercialización del GLP en las estaciones de servicio, el gas es transportado desde el tanque estacionario hasta la máquina surtidora del combustible, en esta línea de secuencia se puede perder gas que pasaría a ser merma por la actividad del negocio. En el desarrollo de este trabajo conoceremos un caso en específico de una compañía que no pudo sustentar las mermas generadas en su ejercicio, ya que la Administración Tributaria consideró inadecuado la solicitud de deducir las mermas por no resultar normal en el negocio. Es aquí donde se genera una controversia acerca del presumible vacío que queda en la norma. Al captar este tema de nuestro interés pasaremos a desarrollar la investigación sobre la actualidad de las estaciones de servicio y qué procedimientos aplican estas compañías respecto al tratamiento sobre las mermas de GLP. / The present work is focused on the investigation of the tax impact that can be generated by the petroleum liquid gas losses in the service stations of the Cercado de Lima in the period 2017. The losses are the reduction of the volume or quantity, the petroleum liquid gas being A gaseous nature tends to evaporate, so that the company for the purpose of sustaining these losses must prepare a technical report prepared by an independent third party in order to obtain a benefit in order to reduce the tax base for the calculation of income. In the petroleum liquid gas marketing flow at the service stations, the gas is transported from the stationary tank to the fuel dispensing machine, in this sequence line gas can be lost that would become depleted by the business activity. In the development of this work we will know a specific case of a company that could not sustain the losses generated in its exercise, since the Tax Administration considered inappropriate the request to deduct the losses for not being normal in the business. It is here that a controversy is generated about the presumable void that remains in the norm. By capturing this topic of our interest, we will develop research on the topicality of service stations and what procedures these companies apply regarding the treatment of the petroleum liquid gas waste. / Tesis

Le vieillissement, normal ou pathologique, s’accompagne de déficits marqués de la mémoire épisodique et de la mémoire de travail. Dès lors, est-il possible d’optimiser l’apprentissage moteur en s’appuyant sur d’autres registres de mémoire éventuellement moins affectés, voire épargnés, par les effets du temps ? Dans les trois expériences que nous avons menées, la prédominance d’un registre de mémoire sur un autre a été manipulée en contrastant les effets, lors de la réalisation de 160 essais d’une tâche sensorimotrice (le putting au golf), de deux méthodes distinctes d’apprentissage : la méthode en condition d’erreurs fréquentes supposée solliciter les processus mnésiques déclaratifs (mémoire épisodique et mémoire de travail) vs la méthode en condition d’erreurs peu fréquentes supposée solliciter les processus mnésiques procéduraux. Dans l’Étude 1, nous avons testé, chez des adultes jeunes et âgés, l’efficacité de ces méthodes et la nature des processus en jeu lors de la réalisation simultanée d’une tâche secondaire coûteuse en attention. Dans l’Étude 2, nous avons comparé les performances motrices entre des adultes jeunes, plus âgés, et des patients Alzheimer. Dans l’Étude 3, nous avons évalué les effets de la verbalisation des actions motrices produites durant l’apprentissage sur les processus mnésiques sous-tendant la performance motrice d’adultes jeunes et plus âgés. Les résultats de l’Étude 1 montrent que l’apprentissage est affecté par le vieillissement lorsque prédominent les processus déclaratifs mais qu’il est préservé des effets du temps lorsque prédominent les processus procéduraux. Les résultats de l’Étude 2 démontrent que l’apprentissage est préservé des effets de la maladie d’Alzheimer lorsque prédominent les processus procéduraux. Les résultats de l’Étude 3 révèlent que la verbalisation affecte les processus déclaratifs mais n’a pas d’effet sur les processus procéduraux chez les adultes jeunes et qu’elle n’a aucun effet sur ces deux types de processus chez les adultes plus âgés. Ces résultats attestent qu’il est possible de « contourner » la mémoire déclarative et les déficits survenant avec l’âge ou avec la maladie en s’appuyant sur une mémoire procédurale intacte, ce qui a pour effet d’optimiser l’apprentissage moteur. / Normal or pathological aging is characterized by specific deficits in episodic and working memories. Therefore, is it possible to optimize motor learning with advancing age, by utilizing other memory processes hypothesized to be less affected or even spared from aging? We conducted three experiments in which the predominance of one memory system over another was manipulated by contrasting the effects, across 160 trials of a sensorimotor task (golf putting), of two different learning methods: the infrequent-error method hypothesized to primarily rely upon declarative memory vs. the frequent–error method hypothesized to primarily rely upon procedural memory. In Experiment 1, we tested in young and older adults the efficiency of these methods and the nature of processes involved when a secondary, attention-demanding task was performed concurrently. In Experiment 2, we compared the motor performance between young and older adults and Alzheimer patients. In Experiment 3, we assessed the effects of verbalizing previous motor actions produced during learning on processes underlying young and older adults’ motor performance. The results of Experiment 1 showed that learning is affected by aging when declarative processes are predominant but is protected from advancing age when procedural processes are predominant. The results of Experiment 2 demonstrated that learning is preserved from Alzheimer’s disease when procedural processes are predominant. The results of Experiment 3 revealed that verbalization affects declarative processes but has no effect on procedural processes in young adults, and that it has no effect on these two types of processes in older adults. Altogether, these results show that “bypassing” declarative memory and its deficits occurring with advancing age or disease is doable by utilizing intact procedural memory, thus leading to an optimized motor learning.

<p>This essay describes the philosophy of science that Thomas Kuhn puts forth in his work The Structure of Scientific Revolutions. The question is, does his description of the scientific paradigm work as well today as in the examples he gave in the book?</p><p>The conclusion is that there are certain factors that make for a number of differences between science today and, for example in the seventeenth century. There is also a growing theory or vision of a post normal science laid developed by among others Jerome Ravetz. This theory or vision is an idea of a science close to peer-communities and fast as well as critical decisions involving opposite values.</p>

This essay describes the philosophy of science that Thomas Kuhn puts forth in his work The Structure of Scientific Revolutions. The question is, does his description of the scientific paradigm work as well today as in the examples he gave in the book? The conclusion is that there are certain factors that make for a number of differences between science today and, for example in the seventeenth century. There is also a growing theory or vision of a post normal science laid developed by among others Jerome Ravetz. This theory or vision is an idea of a science close to peer-communities and fast as well as critical decisions involving opposite values.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1970. / Typescript. Vita. Bibliography: leaves 257-262.

Thesis (Ph. D.)--Illinois State University, 2006. / Title from title page screen, viewed on May 11, 2007. Dissertation Committee: Janice W. Neuleib (chair), Douglas D. Hesse, Julie M. Jung. Includes bibliographical references (leaves 171-184) and abstract. Also available in print.

Fundação de Amparo a Pesquisa no Estado do Rio Grande do Sul / The environmental issue is an ever present concern throughout society and education is seen as essential to change this scenario materialize. Thus, the Environmental Education (EE) is an essential component of national education and must be present at all levels and modalities of the educational process. This dissertation deals with the EE in the school context and attempts to ascertain the contributions of environmental thematic workshops with student's Normal Course and in the Early Years of basic education. This work was divided into two phases. In the first phase were provided four thematic workshops on EE to 57 students only school in the municipality of Uruguaiana-RS that has the Normal Course as a teaching modality and also before and after activities, a questionnaire was applied in order to verify the knowledge students about EE and assess whether the proposed training was effective in their formation. In the second phase a workshop, which had as its theme the construction of educational games using recyclable and reusable materials, with 60 students of the Early Years of elementary school three local schools that have low performance in the Index of Basic Education Development was held. In addition, through mental maps the children's perceptions of the environment were analyzed. The results showed that students who participated of four thematic workshops performed better at posttest raising your batting average in the questionnaire, given that it can be inferred that the thematic workshops potentiated the student s knowledge of the EE. In the second phase, students in the Early Years were mostly comprehensive and environmental perceptions about the environment and after the implementation of the thematic workshop these perceptions were more frequent signaling that there was an expansion of student s knowledge about the environment. After the execution of the works that made up this dissertation is concluded that the proposed methodology was effective because the thematic workshops presented contributions in training students for the environmental issues can be facilitators and teaching resources for EE in the school context. / A questão ambiental é uma preocupação cada vez mais presente em toda a sociedade e a educação é vista como essencial para que mudanças nesse cenário se concretizem. Sendo assim, a Educação Ambiental (EA) é um componente essencial da educação nacional e deve estar presente em todos os níveis e modalidades do processo educativo. Esta dissertação trata da EA no contexto escolar e objetivou verificar as contribuições das oficinas temáticas ambientais na formação de alunos do Curso Normal Médio e dos Anos Iniciais da Educação Básica. O presente trabalho foi dividido em duas fases. Na primeira fase foram proporcionadas quatro oficinas temáticas sobre a EA para 57 alunos da única escola do município de Uruguaiana-RS que possui o Curso Normal como modalidade de ensino e ainda, antes e após as atividades foi aplicado um questionário a fim de verificar o conhecimento dos alunos sobre a EA e avaliar se a proposta de capacitação foi eficaz na formação dos mesmos. Na segunda fase foi realizada uma oficina, que teve como temática a construção de jogos didáticos utilizando materiais recicláveis e reutilizáveis, com 60 alunos dos primeiros anos do Ensino Fundamental de três escolas do município que tiveram baixo rendimento no Índice de Desenvolvimento da Educação Básica. Além disso, através de mapas mentais foram analisadas as percepções das crianças sobre meio ambiente. Os resultados obtidos revelaram que os alunos do Curso Normal que participaram das quatro oficinas temáticas apresentaram um melhor desempenho no pós-teste elevando sua média de acertos no questionário, dado esse que permite inferir que as oficinas temáticas potencializaram o conhecimento dos alunos sobre a EA. Na segunda fase, os alunos dos Anos Iniciais apresentaram predominantemente percepções abrangentes e socioambientais sobre o meio ambiente e após as execução da oficina temática essas percepções foram mais frequentes sinalizando que houve uma ampliação do conhecimento dos alunos sobre o meio ambiente. Após a execução dos trabalhos que compuseram esta dissertação conclui-se que a metodologia proposta mostrou-se eficaz, pois as oficinas temáticas apresentaram contribuições na formação dos alunos relativas à temática ambiental e podem ser recursos pedagógicos facilitadores para a EA no contexto escolar.

Cette thèse est consacrée à l'analyse variationnelle des problèmes d'équilibre avec contraintes d'équilibre (problème d'optimisation bi-niveaux). Ce travail tire sa motivation de modèles de marchés de l'électricité issus de la théorie des jeux non coopératifs. Dans de tels marchés, un régulateur, appelé ISO (Independant System Operator), gère le clearing et les flux d'électricité entre zones d'enchère. Nous avons développé cette analyse variationnelle selon différents axes. Tout d'abord et sur un modèle spécifique, nous avons analysé de façon exhaustive la notion de meilleure réponse d'un producteur, grâce à la détermination d'une formule explicite pour l'unique solution du problème de bas niveau de l'ISO. Puis, pour un modèle plus général de marché, la stabilité des points M(ordukhovitch)-stationnaires a été étudiée via la notion de codérivée limiting de second ordre des opérateurs multivoques. En fin, le concept d'opérateur normal limiting a été introduit et des règles de calcul ont été obtenues, fournissant ainsi un nouvel outil performant pour l'analyse quasiconvexe. L'idée de base a été l'utilisation, pour des cônes normaux à des sous-niveaux d'une fonction, de la construction limiting classiqueen analyse variationnelle moderne. Cette approche est motivée par l'hypothèse de la quasiconvexité des fonctions de coût généralement faite dans de nombreux jeux non-coopératifs. / This thesis is focused on nonsmooth variational analysis of equilibrium problems with equilibrium constraints. Such an eff ort is directly motivated by a model of electricity markets encountered in non-cooperative game theory. In such a marketthere is the so-called Independent System Operator (ISO), a regulator entity that manages the market clearing and the electricity dispatch. This market structure makes the problem of electricity markets challenging from the mathematicalpoint of view. In this area, we discovered several possibilities for further development. First, the best responses of producers in a speci fic variant of a model are fully analysed. This progress was due to an analytical formula for a uniquesolution to the lower level ISO problem. Then, for a more general model of the market, stability of the so-called M(ordukhovich)-stationarity points is provided based on the concept of coderivatives. To this end, the respective second order limiting coderivative was computed. Finally, the concept of limiting normal operator is proposed, a new tool for quasiconvex analysis exhibiting workable calculus rules. The basic idea is to employ the same limiting construction that is used in modern variational analysis in connection with normal cones to sets. This topic is motivated by the classical assumption in many non-cooperative games where the loss function of players is often assumed to be quasiconvex.

A pesquisa tem o propósito de investigar o processo de formação de professores no Instituto de Educação General Flores da Cunha no período de 1940 a 1955 trazendo como problemática norteadora “como se desenvolveu a formação de professores que ensinavam e aprendiam matemática no Instituto de Educação General Flores da Cunha de 1940 a 1955?”. Considerando que o movimento Escola Nova ganhou força no Brasil nas primeiras décadas do século XX, temos também por propósito verificar se este movimento se fez presente nas práticas docentes do Instituto de Educação e de que modo. Trata-se de uma pesquisa inserida no campo de investigação da História da Educação Matemática e dialogamos com autores da História Cultural, em especial Carlos Guinsburg, Peter Burke e Jaques Le Goff, além de autores da História da Educação Brasileira, com destaque para as produções já existentes e que tomaram por objeto de estudo a instituição em questão. No diálogo com os documentos escritos, fotografias e os depoimentos de quatro ex-alunas, construímos uma narrativa histórica que expressa um olhar, enquanto pesquisadora, sobre um passado não vivido mas passível de ser interpretado Os documentos escritos e fotografias foram localizados no acervo do Laboratório de Matemática do Instituto de Educação General Flores da Cunha e em outros arquivos de Porto Alegre. Evidenciamos com a pesquisa que o movimento escolanovista se fez presente na instituição e deixou marcas, tanto na arquitetura e espaços escolares, como nas práticas formativas dos professores que atuavam no Curso Normal e das estudantes que o cursaram. Temos indícios de que os princípios escolanovistas materializavam-se nos planos de aula, nos textos elaborados pelas estudantes e professoras nos periódicos e trabalhos escolares, nos materiais didáticos produzidos, nos manuais didáticos estudados e na disciplina de Metodologia da Matemática ministrada pela professora Odila Barros Xavier. Destacamos a criação do Laboratório de Matemática, na década de 1950, como uma das ações da professora Odila Barros Xavier, enquanto espaço de formação, os estudos realizados neste espaço fortaleceram as ideias renovadoras e modernizadoras que foram sendo incorporadas aos discursos da e sobre a instituição. / The research presented in this text summarizes the research project entitled Teacher Training and Mathematics Teaching Institute of General Education Flores da Cunha from 1940 to 1955. As object of study we took the first normal school in Rio Grande do Sul. From an approach we sought to understand the ways of teaching and learning mathematical knowledge in the institution between 1940 and 1955. We infer from the first analyzes carried out in the localized documents and by the speeches of former students and teachers that the Escolanovista, movement guided the formation of the student teachers, in the established period. The movement left marks in the institution, materializing in the actions of teachers and students who learned and taught mathematics, in the didactic material and texts produced that are stored in the collection of the mathematics laboratory of the institution. We investigated newspapers and magazines that contributed data and news that were directly linked to the Institution's school routine. From the intersection of written and photographic documents, we construct a historical narrative that expresses, in a certain way, a look at the past that has not been lived but can be interpreted.

Este trabalho narra a aplicação de uma proposta que aborda um tema de Física Moderna e Contemporânea na formação de professores dos anos iniciais do Ensino Fundamental. O tópico “matéria e radiação” foi escolhido para ser um tema estruturante, inspirado na noção de tema gerador de Paulo Freire, com o propósito de aprofundar questões da vida quotidiana, da ciência e das novas tecnologias; e também aspectos relacionados com cuidados com a saúde, visando alcançar uma aprendizagem crítica. Construímos uma sequência didática contemplando a abordagem temática freireana passando pelos três Momentos Pedagógicos, a saber: Problematização Inicial, Organização do Conhecimento e Aplicação do Conhecimento. Como material de apoio para o desenvolvimento da proposta foi elaborado um artigo sobre o tema raios X e ondas que foi utilizado de forma articulada a outras atividades descritas ao longo da dissertação. As distintas estratégias e os materiais compõem o produto educacional no formato de texto de apoio.Os resultados indicam que a sequência didática apresenta potencial para promover uma aprendizagem crítica e emancipatória, almejando a compreensão e futura transformação da realidade vivencial dos estudantes, contribuindo não apenas para a melhoria na qualidade da Educação Básica, na perspectiva de que os futuros professores façam a transposição de elementos do tema trabalhado em suas salas de aula, mas também visando uma sociedade mais justa e humanizada. / This work describes the application of a proposal to approach a theme of Modern and Contemporary Physics at the Normal School for teachers of the early years at Elementary School. The topic "matter and radiation" was chosen to be a structuring theme, inspired by the notion of the generating theme by Paulo Freire, in order to deepen the issues of everyday life, science and new technologies, as well as aspects related to health care, aiming at critical learning. We constructed a didactic sequence contemplating the Freirean thematic approach passing through the three Pedagogical Moments, namely: Problem-posing, Knowledge organization and Knowledge application. An article on X-rays and waves was prepared and used as supporting material together with other activities. All strategies and materials used throughout constitute the Educational product, presented here as Supporting text. The presented didactic sequence was shown to be powerful at promoting a critical and emancipatory learning, achieving an understanding and consequent transformation of the students’ life experience and reality. It is desired that the future teachers can adapt the elements of the topic studied to their classes, contributing to the improvement in the quality of Elementary Education and to a fair and humanized society.