Pridėtinės vertės mokestį yra įsivedusios apie 150 pasaulio valstybių, jis sudaro reikšmingą valstybių biudžeto pajamų dalį (statistiškai apie penktadalį). Pagrindinėmis priežastimis, nulėmusiomis beprecedentį PVM populiarumą ir sparčią mokesčio integraciją į daugumos pasaulio valstybių mokestines sistemas, laikomi reikšmingi alternatyvių netiesioginių apyvartos mokesčių sisteminiai trūkumai, kurių PVM neturi. Pridėtinės vertės mokesčio unikalumas ir pranašumas prieš kitus apyvartos mokesčius slypi pirkimo PVM atskaitos mechanizme, sudarančiame sąlygas apmokestinti tik kiekvienoje iš prekių ir paslaugų paskirstymo grandžių sukurtą pridėtinę vertę. Todėl, siekiant, kad PVM funkcionuotų efektyviai ir sugebėtų išlikti neutraliu apyvartos mokesčiu, yra labai svarbu, kad pirkimo PVM atskaita apmokestinamiesiems asmenims būtų arba visai neribojama, arba ribojama tik išimtiniais atvejais ir tik proporcingai tokiu ribojimu siekiamiems tikslams. Dėl šios priežasties magistro baigiamajame darbe nagrinėjama problema, ar pagrįstai Lietuvos PVM įstatymo nuostatos, suteikiančios teisę į PVM atskaitą tik PVM mokėtojams, riboja apmokestinamųjų asmenų teisę į pirkimo PVM, patirto ir sunaudoto apmokestinamoje veikloje iki registracijos PVM mokėtoju, atskaitą. Kaip pradinė išeities pozicija iškeliama hipotezė, kad galbūt Lietuvos Respublikos PVM įstatymo nuostatos, ribojančios apmokestinamojo asmens teisę į iki įsiregistravimo PVM mokėtoju patirtą pirkimo PVM, netinkamai įgyvendina 2006/112/EB... [toliau žr. visą tekstą] / Approximately 150 countries of the world have already introduced the value added tax in their tax systems. Value added tax compose a significant portion of the income of the revenue of these states’ (statistically one fifth). As the main reasons which determined the unprecedented popularity of VAT and its rapid integration into the tax systems of the most countries of the world are recognized the meaningful disadvantages of the alternative turnover tax systems, which are not typical to the systems of VAT. The uniqueness of value added tax and its advantage over the other turnover taxes lies in the mechanism of input VAT deduction. Certain mechanism allows to charge only the value added created in the stages of distribution (no cascade effect emerges). Therefore in order for VAT to operate effectively and to remain neutral, it is particularly important that taxable persons’ right to input VAT deduction is either not restricted at all, or if restricted then only in exceptional cases and only in the strict proportionality with the objectives in purpose. For the above reasons we examine the problem whether the provisions of the Lithuanian Law on VAT which entitle solely the VAT payers with the right to VAT deduction legitimately restrict the taxable persons’ right to deduct input VAT incurred and absorbed in the taxable activity prior the registration as VAT payer. As the initial starting position we hypothesize that conceivably the provisions of the Lithuanian Law on VAT... [to full text]

Proteomics based on liquid chromatography coupled to mass spectrometry has developed rapidly in the last decade and become a powerful tool for protein mixtures analysis. LC-MS based proteomics involves four steps, sample preparation, liquid chromatography, mass spectrometry and bioinformatics. Improvements in each step have extended its applications to new biological research areas. This dissertation mainly focuses on method developments in both qualitative and quantitative proteomics. The first part of this dissertation focuses on qualitative analysis of T. gondii Parasitophorous Vacuole Membrane (PVM) proteins, which is very important for T. gondii’s survival. The hypothesis of this study is that proteomic approaches coupled with immunoprecipitation using polyclonal antisera as affinity reagents can successfully characterize the proteome of the T. gondii PVM. The “Three-layer Sandwich Gel Electrophoresis” (TSGE) protocol, was developed to contend with efficient salt removal and protein concentration from challenging samples. Furthermore, the TSGE coupled to 2D-LC-MS/MS was proven to be effective with the proteomic analysis of complex protein mixtures like T. gondii whole cell lysate, allowing for high-throughput protein analysis from complex samples. By using the TSGE-2D-LC-MS/MS methodology, we successfully identified 61 proteins from the PVM samples and constructed the PVM proteome. The second part of this dissertation describes a novel method for selecting an appropriate isocyanate reagent for potential quantitative proteomics application. Our hypothesis is alteration of isocyanate structure will change fragmentation pattern and ESI property of isocyanate modified peptides. The CID property of N-terminal modified peptides by phenyl isocyanate (PIC), phenethyl isocyanate (PEIC) and pyridine-3- isocyanate (PyIC) was systematically studied using LC-ESI-MS/MS. We observed that adjustment of isocyanate structure changed both ESI and fragmentation characteristic of modified peptides. We rationalized the decrease of protonation of PIC and PEIC modified peptides results from the neutral property of the both reagents. The electron withdrawing feature of PyIC leads to significant reduction of fragments during CID. Therefore, we designed a new isocyanate reagent, 3-(isocyanatomethyl) pyridine (PyMIC). The results revealed that PyMIC modified peptides had more suitable ESI properties and generated more sequence-useful fragments compared to PIC, PyIC and even unmodified peptides. PyMIC is a more appropriate labeling reagent for quantitative proteomics applications.

No description available.

This thesis work is based on the previous researches in design automation at Sandvik Coromant. The concept of product family description (PFD) has been introduced to the company to improve documentation of knowledge in engineering design process. Current documentation at the company for engineering design covers mostly the design definition part of the knowledge. PFD is constituted by design definition and completed by design rationale. This kind of documentation improves reusing, revising and expanding the knowledge at the company. On the other side, PFD is an input for design programming and a good engineering design description for a product provides more efficiency in design programming. The project is started by a survey for several principles and applications for knowledge modelling. Product variant master (PVM) and Semantic MediaWiki are selected by the results of the survey. To show the concept of PVM, modelling of a test product is done in product model manager (PMM) software. The main part of the project is setting up product family description (PFD) by capturing design rationale for the test product, implementing in Semantic MediaWiki. Since the design rationale is not documented, it was recorded during several meetings with the designer of the test product. The description is completed by including the argumentations about the rules, figures, dimensions and etc. Also in the project has been tried to improve and revise the description to make it more simple and efficient. Another objective of the project is to show Semantic MediaWiki as a candidate application for modelling knowledge at the company. In this step the applicability and functionality of both PFD and Semantic MediaWiki is seen. In the next stage the project findings and company documentation are evaluated. In this step has been tried to show the pros and cons of the project. The emphasis of the evaluation is on PFD and the alternative application. In the end a conclusion of the whole methods and findings of the project comes with discussion with people who were involved in this work.

Submitted by Irvana Coutinho (irvana@ufpa.br) on 2017-03-08T12:52:39Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Dissertacao_ExperienciaEnsinoColetivo.pdf: 4574915 bytes, checksum: cae7b89f47bfc3f3c7c2082b71541672 (MD5) / Approved for entry into archive by Irvana Coutinho (irvana@ufpa.br) on 2017-03-08T12:53:30Z (GMT) No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Dissertacao_ExperienciaEnsinoColetivo.pdf: 4574915 bytes, checksum: cae7b89f47bfc3f3c7c2082b71541672 (MD5) / Made available in DSpace on 2017-03-08T12:53:30Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Dissertacao_ExperienciaEnsinoColetivo.pdf: 4574915 bytes, checksum: cae7b89f47bfc3f3c7c2082b71541672 (MD5) Previous issue date: 2011-02-24 / A metodologia do ensino coletivo de instrumentos musicais tem ganho um significativo espaço dentro do contexto da Educação Musical no Brasil. No Estado do Pará, essa prática vem desde o final da década de 1970, com a implantação do Projeto Espiral no Instituto Estadual Carlos Gomes. Atualmente, essas iniciativas têm ocorrido mais frequentemente através de instituições do terceiro setor da sociedade civil, como as fundações, dentre as quais destacamos a Fundação Amazônica de Música e a Fundação Vale, responsáveis pela implantação do Projeto Vale Música (PVM), objeto desta pesquisa, que tem como objetivo investigar como é desenvolvido o ensino coletivo de violino no PVM/PA. Este ensino, desenvolvido em várias etapas, vem a oportunizar aos seus integrantes a aquisição de várias habilidades, dentre as quais se destaca e execução instrumental na recém criada Orquestra Jovem Vale Música (OJVM), a qual fez seu recital de estréia em dezembro de 2009. O projeto atende um alunado formado por crianças oriundas de famílias de baixa renda, que integram a rede pública de ensino da Grande Belém. O nível musical alcançado pelos alunos do projeto nestes seis anos de existência foi o principal aspecto motivador desta pesquisa. Para entendermos os aspectos que têm contribuído para o alcance deste nível de musicalidade dentro do projeto, procuramos identificar o perfil sócio cultural dos agentes envolvidos no processo de ensino coletivo do violino – alunos, professores, pais e/ou responsáveis -, bem como identificar outros aspectos como objetivos, conteúdos e atividades desenvolvidas, repertório, procedimentos metodológicos, espaço físico e carga horária empregados no projeto. Nesta pesquisa, foi utilizado o método descritivo, tendo como suporte a pesquisa bibliográfica, entrevistas e análise documental. O resultado esperado é uma compreensão do que é o Projeto Vale Música, desenvolvido no Estado do Pará, e do modelo utilizado no desenvolvimento do ensino coletivo de violino no mesmo. / The methodology of collective teaching of musical instruments has gained a significant place within the context of Music Education in Brazil. In state of Para this practice has since the late 1970s, with the Spiral Project implementation at the State Institute Carlos Gomes. Currently, these initiatives have occurred more often through institutions of the third civil society sector, such as foundations, within their highlight the Foundation of Music Amazon and Vale Foundation, responsible for the implementation of the Project Vale Music, object of this research that purpose investigate how is developed to the collective teaching of violin at PVM / PA. This teaching, developed in various steps, has been creating opportunity for its members to acquisition various abilities, within their highlight the instrumental performance in the newly formed Youth Orchestra Vale Music (YOVM), which made her recital debut in December 2009. The project serves a student composed for children from low income families, which integrate the public schools of Greater Belem. The musical level has achieved by students this project for six years of existence was the main motivating aspect this research. To understand the aspects that have contributed to the achievement of this level of musicianship within the project, seek to identify the socio and cultural agents involved in the process collective teaching the violin - students, teachers, parents and / or guardians -, also identify other aspects as objectives, contents and activities, repertoire, methods, physical space and the time used in the project. This research used the descriptive method, with the support literature research, interviews and document analysis. The expected result is an understanding of what is Project Vale Music, developed in the State of Para, and the model used in the development of collective teaching violin in it.

SANTRAUKA Mokesčių politikos teisinis reguliavimas Europos Sąjungoje Legal regulation of tax policy in the European Union Pagrindinės sąvokos: mokesčių politika, mokesčių harmonizavimas, mokesčių derinimas, tiesioginių mokesčių harmonizavimas, netiesioginių mokesčių harmonizavimas, Europos Sąjunga, tiesioginiai mokesčiai, netiesioginiai mokesčiai, PVM, akcizai, pelno mokestis, gyventojų pajamų mokestis. Šiame darbe yra nagrinėjami mokesčių harmonizavimo ypatumai ES, apžvelgiama jos kompetencija mokesčių srityje. Taip pat dėmesys skiriamas tiesioginių bei netiesioginių mokesčių istorinei raidai bei pačiai mokesčių politikai ES lygmeniu. Darbo tikslas yra atskleisti svarbiausių ES lygmeniu mokesčių (PVM, akcizai, pelno mokestis, gyventojų pajamų mokestis) istorinės raidos bei dabarties taikymo ypatumus bei ateities perspektyvas. Mokesčiai ES lygmeniu yra politiškai jautri sfera. Nors ES valstybės narės ir atidavė dalį suvereniteto šioje srityje ES organizacijai, tačiau Europos Sąjungos kompetencija šioje srityje yra ribota. Tinkamai funkcionuojančios vidaus rinkos siekis neišvengiamai veda prie mokesčių sistemų bei harmonizavimo, o visiškas harmonizavimas ES steigimo sutartyse nėra numatytas. Pagrindinė problema kyla tarp valstybių narių siekio išlaikyti nacionalinį suverenitetą bei ES atiduotos kompetencijos mokesčių srityje. Darbe iškeliamos kelios hipotezės: 1. netiesioginiai mokesčiai yra suharmonizuoti Europos Sąjungos lygmeniu, bet visgi jų harmonizavimas nėra pakankamas... [toliau žr. visą tekstą] / SUMMARY Legal regulation of tax policy in the European Union Main concepts: tax policy, tax harmonisation, tax coordination, harmonisation of direct taxes, harmonisation of indirect taxes, direct taxes, indirect taxes, Value Added Tax, excises, corporate tax, personal income tax. In this analysis it is important to examine peculiarities of tax harmonisation process in the European Union. Also attention is paid to a historical aspect of direct and indirect taxes and to the tax policy of European Union. The aim of this analysis is to reveal the historical aspect, nowadays application and future perspectives of main taxes of the European Union such as Value Added Tax, excises, corporate tax and personal income tax. Taxes in the European Union is politically sensitive area. Though member states gave some sovereignty in this area to this organisation, the competence of the European Union in this sphere is restricted. Properly functioning internal market inevitably leads to harmonisation of tax systems. On the other hand, overall harmonisation is not envisaged. The main problem arises from member states‘ objective to retain national sovereignty and from its‘ given competence to the European Union, In this reseach some hypothesis are raised: 1. indirect taxes are harmonized in the European Union level, but still it is not sufficient in creating properly functioning internal market, 2. There is no political will of member states to harmonise direct taxes. These hypothesis are... [to full text]

Ce travail porte sur l'étude des méthodes de décomposition de domaine et leur application pour résoudre des problèmes de contrôle optimal régis par des équations aux dérivées partielles. Le principe de ces méthodes consiste à ramener des problèmes de grande taille sur des géométries complexes en une suite de sous-problèmes de taille plus petite sur des géométries plus simples. En considérant une décomposition sans recouvrement, l'intérêt de ces méthodes pour les problèmes de contrôle optimal réside au niveau de l'intégration de l'équation d'état, puisqu'il est possible de partitionner le problème en une suite de problèmes plus petits, quitte à contraindre les interfaces entre les sous-domaines à obéir à des conditions de raccordement afin de déduire la solution globale à partir des solutions locales. Dans une première partie, nous étudions le cas elliptique. Nous considérons simultanément la minimisation de la fonction coût et des raccordements sur les frontières entre les sous-domaines. Cette combinaison de problèmes de minimisation et de méthodes de décomposition de domaine est traitée par des techniques de Lagrangien augmenté. Nous montrons que, sur le domaine décomposé, le problème initial se réduit à la recherche d'un point-selle. Une étude des méthodes de Lagrangien nous a permis de choisir une variante d'algorithmes existants dans la littérature et de les combiner avec un algorithme de décomposition de domaine. Dans la seconde partie, nous développons l'extension de cette approche aux problèmes de contrôle optimal régis par des systèmes paraboliques en considérant uniquement une décomposition en espace du domaine de calcul. Dans une dernière partie, nous considérons une décomposition de domaine avec recouvrement à chaque pas de la minimisation. D'une part, nous construisons un algorithme parallèle en utilisant la méthode de Schwarz multiplicative en tant que solveur. Ceci permet de déduire naturellement l'état adjoint par transposition des systèmes directs locaux. L'algorithme global défini par la méthode de minimisation de type quasi-Newton et ce solveur de Schwarz constitue une méthode robuste de résolution du problème de contrôle optimal, mais coûteuse. D'autre part, et plus particulièrement, pour des problèmes de grande taille, l'algorithme de type quasi-Newton, combiné avec le solveur de Krylov BiCGSTAB préconditionné par une méthode de Schwarz additive, est plus compétitif dans la mesure oû l'on obtient de bonnes performances parallèles. De nombreux résultats sont présentés pour préciser le comportement des algorithmes d'optimisation quand ils sont utilisés avec des méthodes de Schwarz.