Desde inicios de los noventa y más aún en el año 2016 en Perú ha venido incrementándose la migración extranjera a causa de diferentes conflictos internos que han obligado a los ciudadanos de otros países a trasladarse nuestra nación para una mejor calidad de vida, buscando ocupar un puesto laboral en las empresas del sector privado, sin embargo, esto no es posible en su totalidad con la vigencia del Decreto Leg. 689 aprobado en 1991 y su reglamento N° 014-92-TR que fue modificado en algunos artículos por el Decreto Supremo 008-2018-TR, que establece un límite para contratar personal extranjero regulado en el artículo 4. Por tal razón, resulta necesario establecer la modificación para mejorar el contenido sobre el porcentaje máximo de fuerza laboral, fijándola dentro de un proyecto de ley, bajo el desarrollo de una investigación sometido a un análisis detallado de las deficiencias que presenta el artículo respecto al porcentaje de extranjeros que deben ser contratados por las empresas privadas y que no está en concordancia con el sistema jurídico nacional, la doctrina, los principios y los tratados internacionales ratificados por el Estado Peruano, lo cual conllevará a elaborar concretamente las mejoras sustanciales del artículo 4 del Decreto Leg. 689 siendo idóneo la ampliación del porcentaje a un 30% con el objetivo de fomentar el acceso al empleo y lograr la tutela del derecho al trabajo. / Since the early nineties and even more in 2016 in Peru has been increasing foreign migration due to different internal conflicts that have forced citizens from other countries to move to our nation for a better quality of life, seeking to occupy a job in private sector companies, however, this is not possible in its entirety with the validity of the Decree Leg. 689 approved in 1991 and its regulation N° 014-92- TR which was modified in some articles by Supreme Decree 008-2018-TR, which establishes a limit for hiring foreign personnel regulated in Article 4. For such reason, it is necessary to establish the modification to improve the content on the maximum percentage of labor force, setting it within a bill, under the development of an investigation subjected to a detailed analysis of the deficiencies that the article presents regarding the percentage of foreigners that must be hired by private companies and that is not in accordance with the national legal system, doctrine, principles and international treaties ratified by the Peruvian State, which will lead to concretely elaborate the substantial improvements of Article 4 of Decree Leg. 689, being suitable the extension of the percentage to 30% in order to promote access to employment and achieve the protection of the right to work.

Epigenetic modifications, such as DNA methylation and histone modifications, play important roles in gene expression and regulation, and are highly involved in cellular processes such as stem cell pluripotency/differentiation and tumorigenesis. Chromatin immunoprecipitation (ChIP) is the technique of choice for examining in vivo DNA-protein interactions and has been a great tool for studying epigenetic mechanisms. However, conventional ChIP assays require millions of cells for tests and are not practical for examination of samples from lab animals and patients. Automated microfluidic chips offer the advantage to handle small sample sizes and facilitate rapid reaction. They also eliminate cumbersome manual handling. In this report, I will talk about three different projects that utilized microfluidic immunoprecipitation followed by next genereation sequencing technologies to enable low input and high through epigenomics profiling. First, I examined RNA polymerase II transcriptional regulation with microfluidic chromatin immunoprecipitation followed by next generation sequencing (ChIP-seq) assays. Second, I probed the temporal dynamics in the DNA methylome during cancer development using a transgenic mouse model with microfluidic methylated DNA immunoprecipitation followed by next generation sequencing (MeDIP-seq) assays. Third, I explored negative enrichment of circulating tumor cells (CTCs) followed by microfluidic ChIP-seq technology for studying temporal dynamic histone modification (H3K4me3) of patient-derived tumor xenograft on an immunodeficient mouse model during the course of cancer metastasis. In the first study, I adapted microfluidic ChIP-seq devices to achieve ultrahigh sensitivity to study Pol2 transcriptional regulation from scarce cell samples. I dramatically increased the assay sensitivity to an unprecedented level (~50 K cells for pol2 ChIP-seq). Importantly, this is three orders of magnitude more sensitive than the prevailing pol2 ChIP-seq assays. I showed that MNase digestion provided better ChIP-seq signal than sonication, and two-steps fixation with MNase digestion provided the best ChIP-seq quality followed by one-step fixation with MNase digestion, and lastly, no fixation with MNase digestion. In the second study, I probed dynamic epigenomic changes during tumorigenesis using mice often require profiling epigenomes using a tiny quantity of tissue samples. Conventional epigenomic tests do not support such analysis due to the large amount of materials required by these assays. In this study, I developed an ultrasensitive microfluidics-based methylated DNA immunoprecipitation followed by next-generation sequencing (MeDIP-seq) technology for profiling methylomes using as little as 0.5 ng DNA (or ~100 cells) with 1.5 h on-chip process for immunoprecipitation. This technology enabled me to examine genome-wide DNA methylation in a C3(1)/SV40 T-antigen transgenic mouse model during different stages of mammary cancer development. Using this data, I identified differentially methylated regions and their associated genes in different periods of cancer development. Interestingly, the results showed that methylomic features are dynamic and change with tumor developmental stage. In the last study, I developed a negative enrichment of CTCs followed by ultrasensitive microfluidic ChIP-seq technology for profiling histone modification (H3K4Me3) of CTCs to resolve the technical challenges associated with CTC isolation and difficulties related with tools for profiling whole genome histone modification on tiny cell samples. / Ph. D. / The human genome has been sequenced and completed over a decade ago. The information provided by the genomic map inspired numerous studies on genetic variations and their roles in diseases. However, genomic information alone is not always sufficient to explain important biological processes. Gene activation and expression are not only associated with alteration in the DNA sequence, but also affected by other changes to DNA and histones. Epigenetics refers to the molecular mechanisms that affect gene expression and phenotypes without involving changes in the DNA sequence. For example, the DNA can get methylated, the histone protein that is wrapped around by DNA can also get methylated or acetylatied, and transcription factors can bind to different part of DNA. All of these can affect gene expression without alter the DNA sequences. Epigenetic changes occur throughout all stages of cell development or in response to environmental cues. They change transcription patterns in a tissue/cell-specific fashion. For example, transcriptional silencing of tumor-suppressor genes by DNA methylation plays an important role in cancer development. Therefore, understanding of epigenetic regulations will help to improve various aspects of biomedicine. For instance, personalized medicine can be vi tailored based on epigenetic profile of certain patient to specifically control gene expression in the disease treatment. However, the technology for profiling epigenetic modifications, i.e. Chromatin Immunoprecipitation (ChIP), suffers from serious limitations. The key limitation is the sensitivity of the assay. Conventional assay requires a large number of cells (>10⁶ cells per ChIP). This is feasible when using cell lines. However, such requirement has become a major challenge when primary cells are used because very limited amounts of samples can be generated from lab animals or patients. Population heterogeneity information may also be lost when a large cell number is used. In this project, we developed an automated ultrasensitive microfluidic chromatin/DNA immunoprecipitation followed by next-generation sequencing (ChIP/MeDIP-Seq) technology for profiling epigenetic modifications (e.g., histone modifications, transcriptional regulations, and DNA methylation). We extensively optimized design parameters for each and every step of ChIP/MeDIP (e.g. sonication/crosslinking time, antibody concentration, washing conditions) in order to reach highest sensitivity of 0.1 ng DNA (or ~50-100 cells) as starting material for IP, which is roughly 4-5 orders of magnitude higher than the prevailing protocol and 2-3 orders of magnitude higher than the-state-of-the-art(~50 ng). With such sensitivity, we were able to study temporal dynamics in the DNA methylomes during the various stages of mammary cancer development from a transgenic mouse mode. We were able to investigate transcriptional regulation of RNA polymerase II from scarce cell samples. We were also able to study histone modification (H3K4Me3) of circulating tumor cells during cancer metastasis.

In the construction sector today, there is a lot of discussion about material reuse tominimize the negative environmental impact. By reuse of precast concreteelements, significant amounts of CO2 emissions can be prevented. In order toreuse a concrete element for structural purposes in a building, the element need tobe assessed to ensure it can withstand the required loads. This report is based on a comparison of different building codes, it describes andcompares three selected building codes and their associated concrete standardsfrom different eras. The purpose of the report is to compare the results obtainedwhen designing predetermined concrete elements and components. The findingswill indicate whether it is possible to reuse concrete elements that were designedaccording to previous standards. The calculations will demonstrate bothsimilarities and, more importantly, differences in the design approaches of thebuilding codes and how they have evolved. An investigation concludes that by employing a chain of checks, it is possible todetermine if an existing component is reusable considering its load capacity. The differences in reinforcement content vary within approximately 0-25% infavor of the previous code, i.e. the older code requires more reinforcement.

According to Section 29(1) of the Constitution of the Republic of South Africa, 1996 everyone is entitled to and has the right to basic education. “Everyone” includes disabled learners. The international framework regarding the right to basic education and the accessibility of the infrastructure for physically disabled learners in public schools was examined to determine whether or not South Africa complies with the formalities and obligations prescribed and what the implications are, if the state does not comply. To reach the purpose of the above statement made there has to be determined which legislation is applicable to disabled learners and a definition needs to be provided for the term „physical disability‟ (Chapter 1). Secondly the core of the research question concealed in the above statement and its applicable articles will be discussed as seen in General Comment No. 13 of the International Covenant on the Economic, Social and Cultural Rights (Chapter 2). Thereafter international legislation will be discussed with the focus on basic education, disability, the accessibility of the infrastructure and the obligations placed on the state (Chapter 3 and 4). The focus will then be moved to the regional framework and the provision made with regards to the right to basic education and disability (Chapter 5). The relevant constitutional sections will then be investigated before reaching a conclusion. The sections that will be taken into account are sections 7, 9, 28, 29, 36, 39 and 233 of the Constitution of the Republic of South Africa, 1996. The purpose of the investigation of the constitutional sections is to determine what basic education entails and if there is a uniform definition thereof. A further purpose with the investigation of the constitutional provisions is to determine whether there is an infringement of disabled learners„ rights to equality and to basic education. Another purpose is to determine to which extent South African schools are accessible to disabled learners in the provision of infrastructure of school buildings as it is now and the obligation that rests on the state to adapt the infrastructure (Chapter 6). After the discussion of the above mentioned chapters a conclusion will be reached on to what extent the state complies with its constitutional and international obligations to realize disabled children„s right to basic education can be come to (Chapter 7). The inaccessibility of public school buildings in South Africa and disabled children„s need for basic education has led to the research question. / LLM (Comparative Child Law), North-West University, Potchefstroom Campus, 2015

On 8 June 2012, National Treasury amended Regulation 10(1) (c) of the Exchange Control Regulations to specifically include intellectual property. In so doing, all companies wishing to dispace intellectual property to an offshore destination had to obtain prior approval from National Treasury. However, National Treasury is reticent to grant permission to reassign these assets, as revenue from intellectual property is perceived to contribute vastly to the South African tax revenue. This amendment came into being shortly after the dismissal in the Oilwell case. This case, in essence, held that intellectual property is not capital for the purposes intended by National Treasury, and therefore no prior approval to assign it offshore is required from National Treasury. This dismissal led to a large outflow of intellectual property to tax favourable foreign locations. At the same time, it exposed transfer pricing risks that had previously gone unnoticed. Although these risks have once again been mitigated by the amendment to Regulation 10(1) (c), it does not mean that it is now a thing of the past, best left forgotten. The South African government intends to relax or abolish all exchange control regulations in the future. At present the exact date when this is to take place is not known. Once the exchange control regulations are abolished, the transfer pricing risks associated with intellectual property will once again come to the forefront and will lead to significant loss to South African tax revenue. The three main risks that became apparent during the period before the amendment to Regulation 10(1) (c) are the following: * Transfer pricing risk consisting of mainly: - A lack of a comparables database to enable tax administrators to determine an appropriate arm’s length price for intellectual property. - A lack of the relevant skills, experience and knowledge required to accurately assess transfer prices of intellectual property. * Challenges in obtaining relevant, comprehensive and timely information to accurately determine arm’s length prices for intellectual property transactions. * A lack of understanding the principle of economic substance and legislation in South Africa to define economic substance parameters. * In this mini-dissertation, these weaknesses are discussed in more detail to highlight to SARS the trials it faces when the exchange controls regulations are expelled. Various ways in which these flaws can be challenged head-on are also presented. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2014

According to Section 29(1) of the Constitution of the Republic of South Africa, 1996 everyone is entitled to and has the right to basic education. “Everyone” includes disabled learners. The international framework regarding the right to basic education and the accessibility of the infrastructure for physically disabled learners in public schools was examined to determine whether or not South Africa complies with the formalities and obligations prescribed and what the implications are, if the state does not comply. To reach the purpose of the above statement made there has to be determined which legislation is applicable to disabled learners and a definition needs to be provided for the term „physical disability‟ (Chapter 1). Secondly the core of the research question concealed in the above statement and its applicable articles will be discussed as seen in General Comment No. 13 of the International Covenant on the Economic, Social and Cultural Rights (Chapter 2). Thereafter international legislation will be discussed with the focus on basic education, disability, the accessibility of the infrastructure and the obligations placed on the state (Chapter 3 and 4). The focus will then be moved to the regional framework and the provision made with regards to the right to basic education and disability (Chapter 5). The relevant constitutional sections will then be investigated before reaching a conclusion. The sections that will be taken into account are sections 7, 9, 28, 29, 36, 39 and 233 of the Constitution of the Republic of South Africa, 1996. The purpose of the investigation of the constitutional sections is to determine what basic education entails and if there is a uniform definition thereof. A further purpose with the investigation of the constitutional provisions is to determine whether there is an infringement of disabled learners„ rights to equality and to basic education. Another purpose is to determine to which extent South African schools are accessible to disabled learners in the provision of infrastructure of school buildings as it is now and the obligation that rests on the state to adapt the infrastructure (Chapter 6). After the discussion of the above mentioned chapters a conclusion will be reached on to what extent the state complies with its constitutional and international obligations to realize disabled children„s right to basic education can be come to (Chapter 7). The inaccessibility of public school buildings in South Africa and disabled children„s need for basic education has led to the research question. / LLM (Comparative Child Law), North-West University, Potchefstroom Campus, 2015

On 8 June 2012, National Treasury amended Regulation 10(1) (c) of the Exchange Control Regulations to specifically include intellectual property. In so doing, all companies wishing to dispace intellectual property to an offshore destination had to obtain prior approval from National Treasury. However, National Treasury is reticent to grant permission to reassign these assets, as revenue from intellectual property is perceived to contribute vastly to the South African tax revenue. This amendment came into being shortly after the dismissal in the Oilwell case. This case, in essence, held that intellectual property is not capital for the purposes intended by National Treasury, and therefore no prior approval to assign it offshore is required from National Treasury. This dismissal led to a large outflow of intellectual property to tax favourable foreign locations. At the same time, it exposed transfer pricing risks that had previously gone unnoticed. Although these risks have once again been mitigated by the amendment to Regulation 10(1) (c), it does not mean that it is now a thing of the past, best left forgotten. The South African government intends to relax or abolish all exchange control regulations in the future. At present the exact date when this is to take place is not known. Once the exchange control regulations are abolished, the transfer pricing risks associated with intellectual property will once again come to the forefront and will lead to significant loss to South African tax revenue. The three main risks that became apparent during the period before the amendment to Regulation 10(1) (c) are the following: * Transfer pricing risk consisting of mainly: - A lack of a comparables database to enable tax administrators to determine an appropriate arm’s length price for intellectual property. - A lack of the relevant skills, experience and knowledge required to accurately assess transfer prices of intellectual property. * Challenges in obtaining relevant, comprehensive and timely information to accurately determine arm’s length prices for intellectual property transactions. * A lack of understanding the principle of economic substance and legislation in South Africa to define economic substance parameters. * In this mini-dissertation, these weaknesses are discussed in more detail to highlight to SARS the trials it faces when the exchange controls regulations are expelled. Various ways in which these flaws can be challenged head-on are also presented. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2014

The licence is a regulatory tool that regulatory use to assist in their regulatory functions. Licences restricts operator’s’ functions, but also serve as a guideline of acceptable conduct because a licence is a legally binding document containing prescribed conditions that the licencee must meet. If the licencee does not comply with these prescribed obligations and requirements, the licence may be revoked or the licencee may be penalized (Bladwin & Cave 1999). However, in order fro the mechanism of issuing a licence to be an effective mechanism of regulation, the regulator needs to regulate effectively in order to ensure that the licencee’s performance is of acceptable standard. The purpose of this study is to investigate the relationship between issuing a licence and the licencee’s performance; to investigate whether the performance indicators, as defined by ICASA, are adequate, and to develop appropriate performance indicators in order to evaluate Cell C’s performance. Issuing a licence to licencee does not guarantee that the performance of the licencee, such as Cell C, will be effective. Thus, the licencee needs to be evaluated. The case study design has been used for this project. The methodology includes in-dept interviews, documentary analysis, and implementation evaluation research. The report concludes that Cell C has met its licence obligations, that licencing is coupled with effective mechanisms to ensure that the licencee complies with performance requirements, but that, in order for the licencee to improve its performance, effective regulatory intervention is needed. / Communication Science / MA (International Communication)

Syftet med studien är att utreda hur OECDs riktlinjer för internprissättning implementerats i svensk respektive amerikansk lagstiftning, för att fastställa i vilken utsträckning redovisningstradition påverkar implementeringen av skattemässiga regler. För att uppfylla syftet har vi utfört en komparativ studie, som baseras på en kvalitativ innehållsanalys, där vi klassificerar regelverken utifrån i vilken utsträckning de är princip- eller regelbaserade. Undersökningen är relevant då internationell internprissättning av många anses vara den mest prioriterade internationella skattefrågan i dagsläget. Det blir därför relevant att undersöka om redovisningstradition påverkar hur internationella regler för internprissättning implementeras i nationell skattereglering. Enligt vår vetskap har inget liknande klassificeringsförsök gjorts tidigare vilket ytterligare förstärker relevansen av utförd undersökning och analys. Vårt bidrag till forskningen är att försöka beskriva hur verkligheten ser ut avseende om nationell redovisningstradition påverkar implementering av internationella skattemässiga regelverk. Vi vill även bidra till att göra diskussionen kring klassificering av regel- och principbaserade standarder mer nyanserad.För att kunna avgöra om regelverken är princip- eller regelbaserade har vi identifierat olika begrepp och definitioner som indikerar om ett regelverk är regelbaserat eller principbaserat. För att identifiera dessa indikatorer har vi studerat både ekonomisk och juridisk litteratur. Utifrån den information som indikatorerna resulterar i presenterar vi argument för varje undersökt regelverk i de olika länderna, gällande i vilken utsträckning de är princip- eller regelbaserade. Således kan sedan slutsatser dras kring i vilken utsträckning nationella redovisningstraditioner påverkar implementering av internationella skatteregler.I studien diskuteras att hur regler kring internationell internprissättning implementeras i nationell lagstiftning inte bara påverkas av normgivande supranationella organisationer som OECD. Påverkan på det sätt som regler kring internprissättning implementeras kan således ske mellan OECD och medlemsländerna men även mellan medlemsländerna. I studien diskuteras även det faktum att det föreligger en debatt kring om klassificeringen av standarder som regel- eller principbaserade är giltig. Vår studie förstärker bilden av att indelningen är aktuell och har förankring i verkligheten.Vår slutsats är att nationell redovisningstradition, avseende om redovisningen bygger på regler eller principer, påverkar implementering av internationella skatteregler. Det blir tydligt då vår studie visar att OECDs riktlinjer för internprissättning är ett principbaserat regelverk. Vidare har vi fastställt att redovisningen i Sverige bygger på principbaserade regelverk. Påverkan från nationell redovisningstradition kan fastställas då OECDs riktlinjer för internprissättning har implementerats rakt av i Sverige. I USA, där redovisningen bygger på regelbaserade regelverk, har däremot OECDs riktlinjer för internprissättning inte implementerats på något område i nationell lagstiftning. I USA utfärdas istället separata regler kring internprissättning. Vår studie visar att dessa är utformade på ett regelbaserat vis. Sammantaget visar detta att nationell redovisningstradition i hög utsträckning påverkar implementeringen av internationella skatteregler. / The purpose of this dissertation is to examine how OECDs Transfer Pricing Guidelines have been implemented in national regulation in Sweden and in the USA. This to determine to which extent national accounting tradition affects the implementation of international tax regulations. To fulfil the purpose we have undertaken a comparative study, which is based upon a qualitative content analysis, where we classify the regulations based on to which extent they are principle-based or rule-based. The study is relevant since international transfer pricing is considered to be one of the most important tax issues in present time. It is due to this fact relevant to examine if accounting tradition affects the way in which international transfer pricing regulations are implemented in national tax regulations. Due to our knowledge there has not been an attempt to accomplish a classification in this manner previously. This enhances the relevance to the study undertaken. Our contribution to the research field is to try to describe the actuality regarding if national accounting tradition affects implementation of international tax regulations. We also want to make the discussion regarding the classification of principle-based and rule-based standards more nuanced.To be able to determine if the regulations are principle-based or rule-based we have identified concepts and definitions that indicates if regulations are rule-based or principle-based. To identify these indicators we have studied both economic and legal literature. Based on the information that the indicators provide we present arguments regarding to which extent the examined regulations, in the different countries, are principle-based or rule-based. Thus, conclusions regarding to which extent national accounting traditions affects implementation of international tax regulations can be made.In the study we discuss that the way in which regulations regarding transfer pricing is implemented in national legislation is not only affected by normative supranational organisations like the OECD. The impact on the way that regulations regarding transfer pricing are implemented can thus take place between OECD and member countries and also between member countries. In the study we also discuss the fact that there is a debate regarding if the classification of standards as rule-based or principle-based is valid. Our study enhances the impression that the classification is valid and relevant.Our conclusion is that national accounting tradition, regarding if accounting is based on rules or principles, affects the implementations of international tax regulations. This becomes clear since our study shows that OECDs Transfer Pricing Guidelines are principle-based. Furthermore we have determined that accounting in Sweden is based upon principle-based regulations. Since OECDs Transfer Pricing Guidelines have been implemented in Sweden IVwithout adjustments we can determine an impact from national accounting tradition. In the USA, which is a country where accounting is based upon rule-based regulations, the OECD Transfer Pricing Guidelines are not implemented in national regulations. In the U.S. separate regulations regarding transfer pricing are issued. Our study shows that these regulations are formed in a rule-based manner. All together this shows that national accounting tradition largely affect the implementation of international tax regulations.This paper is hereinafter written in Swedish.

Health and safety issues have always been a major problem and concern in the construction industry. Wherever reliable records are available, construction is found to be one of the most dangerous on health and safety criteria, particularly in developing countries. Efforts have been made to address this problem, but the results have been far from satisfactory, as construction accidents continue to dominate the overall construction industry. Despite the programs implemented by government authorities and measures introduced by companies themselves, the number of construction accidents still remains alarmingly high. In developing countries, safety rules usually do not exist; if they do, the regulatory authority is usually very weak in implementing such rules effectively. The UAE is one of developing countries that are currently enjoying a strong growth in construction activities. Unfortunately, some sectors of its construction industry suffer from poor safety and health conditions. Any framework of the existing occupational and health conditions is fragmented and inadequately enforced, making construction sites more hazardous. It may even be argued that relevant regulations are outdated and irrelevant in day-to-day construction operations. From this perspective this research explores the approved methods adopted in the UK in order to improve the existing code of practice in the UAE and thus introduce the foundations on which appropriate health and safety systems may be built. A framework for Health and Safety management in the UK is suggested. To reach this objective an overview of the published materials as well as the legislation has been undertaken. Questionnaires were designed and distributed to potential construction industry players and interview sessions have been conducted to meet the first objective of the project which to determine the health and safety measures currently applied on construction sites. In addition, structured interviews were carried out with selected managers from a selection of construction and oil companies, medium and large size. This thesis specifically, it investigates the safety perceptions, attitudes, and behaviour of construction workers and management safety practices. Based upon the analysis of the results, this study has demonstrated that the majority of those questioned UAE construction companies have a poor degree of risk awareness and do not seems to take health and safety as an important issue.