選舉是實行民主政治最有效的方法之一，而選區劃分的方式將直接或間接的影響投票結果與民主政治理念的施行。 然而在選舉法規或行政區域發生變動時，舊有的選區劃分方式需要隨之調整。而傳統人工的方式具有許多缺點，如：耗費人力資源、人口分配不均、難以兼顧形狀及行政區完整等等。若每次行政區域發生變動，都需要重新劃分，將花費許多不必要的人力、物力及時間，因此利用電腦以完成自動劃分的技術逐漸受到重視。 本論文中我們打破現有的政治與人文鴻溝，嘗試以系統化的方法對選區劃分作全面性的查驗。我們利用計算幾何學的特性與人工智慧搜尋的技巧，儘量找出可能的劃分方式再進行評估。我們依據中選會的建議採用村裡為劃分之最小行政區域，從數以十萬計之合理解中，根據形狀等客觀條件篩選出較佳之劃分方式，進而將歷史投票行為加入考量，以對篩選出的劃分方式作進一步評估與分析。 實作中我們以台南市為對象，在不同的人口限制及形狀條件下，分別比較所能找到的合理解數目。同時選出一部分的劃分方式，和中選會的劃分方式比較，結果顯示我們的方法可以全面性的分析選區劃分，不同的劃分方式可能產生不同的選舉結果。 / Election is one of the most effective way of conducting democratic politics, and mean of electoral redistricting shall post effect, either directly or indirectly, on electoral outcome as well as delivering ideas of democratic politics. As election regulations or administrational districts experience alterations, the present electoral districting is forcefully accompanied with adjustments. Electoral redistricting using traditional human labor works reveal several flaws such as: human resource wastage, uneven population distributions, hard to maintain shape contiguity and compactness, as well as the completeness of administration districts. Every single alteration experience in administration district requires redistribution, thus expensing on unnecessary human labor, resources and time. As such, it had brought great attention on techniques of automatic redistribution by means of modern computer technologies. In this thesis, we shall breakthrough a giant gap between politics and humanity; conduct a thorough examination on systematic approach on electoral redistricting. We are going to utilize characteristics of computational geometry and artificial intelligence searching techniques to find out every conceivable means of redistricting then evaluation the performance of them. By recommendation of Central Election Commission (hence CEM), we will adopt the classification of township as basic unit of administrational district, from counts of thousand adequate explanations, by objective factors of shape accordance and others, select the better means of redistricting methods, and afterward put into concern of historical voting behavior, conduct a further evaluation and analysis upon chosen redistricting method. In actual practices we had selected Tainan City as the experiment target, under different population limitations and factors of form, compare the searchable numbers of decent explanation respectively. We choose some redistricting outcomes, and put into comparison with redistricting method of the CEM. The results indicated our approach is able to conduct a thorough redistricting analysis, as well as more diversified comparing to CEM's outcome. The result of this experiment also reveals different election outcome with adoption of different redistricting methods.

"Mémoire présenté à la Faculté des études supérieures en vue de l'obtention du grade de Maîtrise en droit (L.L.M.) Option recherche" / La découverte des cellules souches embryonnaires et de leur immense potentiel thérapeutique a fait naître de grands espoirs. De nouvelles thérapies révolutionnaires pour traiter certaines des maladies les plus graves dont souffre l'humanité sont désormais envisageables. Le traitement de la vie à son stade le plus précoce est mis en cause. Le statut juridique reconnu au foetus et à l'embryon humain a des répercussions directes sur le domaine de la recherche et sur leur utilisation à des fins thérapeutiques. Nous avons examiné l'état du droit canadien quant au statut juridique du foetus et de l'embryon. De cette étude, nous avons constaté l'incertitude qui prévaut au Canada quant à leur statut. Par la suite, nous avons étudié les différentes normes canadiennes établies pour encadrer l'utilisation des cellules souches embryonnaires à des fins thérapeutiques et nous les avons analysées et comparées pour faire ressortir leurs similitudes et leurs différences. II est ressorti de notre analyse que les textes canadiens se rejoignent généralement sur l'essentiel et qu'il y a eu peu de changements de 1993 à aujourd'hui, en regard des activités de recherche interdites au Canada. Puis, nous avons examiné les systèmes normatifs applicables à ces recherches à l'étranger, soit aux États-Unis et en GrandeBretagne. Nous avons effectué une analyse comparative des trois systèmes normatifs étudiés, en évaluant différents paramètres communs à ces systèmes. Il est ressorti de cette analyse, que la Grande-Bretagne est le pays le plus libéral relativement à ces domaines de recherche, que les États-Unis sont les plus conservateurs sur ces questions et que le Canada se situe entre les deux. / The embryonic stem cells discovery and the immense therapeutic potential glven to them has created big hopes in the world of today. The appearance of new revolutionary therapies to treat sorne of the most serious known diseases are now conceivable. However, the treatment of life to its earliest stage is questionned. The legal status recognized to the foetus and the embryo has, in fact, a direct effect to the research area and industry as weil as to its therapeutic use. Therefore, we have examined and studied the CUITent canadian law with respect to the legal status of the foetus and embryo. Following this study, we have noticed the uncertainty that prevails in Canada concerning the said legal status. Afierwards, we have examined ail the different canadian norms and regulations already established regarding the use of embryonic stem cells for therapeutic ends. We also did the comparaison between those norms and regulations so as to see their differences and similarities. It appears from our analysis that ail the canadian litterature generally treat the subject in the same way and that there have been few changes from 1993 up until now with respect to the forbidden researchs activities in Canada. We also have analysed the foreign law standards and regulations in United States and Great Britain concerning those forbidden researchs activities. We did the exercise of comparing the state of the law in these three countries with different parameters. It emerges from that that Great Britain is the most liberal country, United States being the most conservative and Canada being in between them.

Lorsqu’un site ou un bien est protégé par un statut patrimonial, tant national que local, les règlements d’urbanisme sont un des principaux outils d’encadrement des modifications de l’environnement bâti. Comment ces règlements participent-ils à la conservation des valeurs patrimoniales ? Pour explorer cette question, nous avons choisi le cas de l’arrondissement historique et naturel du Mont-Royal (AHNMR, renommé en 2012 site patrimonial du Mont-Royal), un site majeur pour l’identité de Montréal. Nous avons recensé les valeurs patrimoniales attribuées au site et analysé le processus de gestion des projets dans les quatre arrondissements qui se répartissent la partie montréalaise du territoire de l’AHNMR; nous avons également analysé quelques demandes de permis. Le processus est complexe, d’autant plus que l’évaluation est en bonne partie discrétionnaire, incluant des analyses de fonctionnaires et de comités consultatifs de même que des exercices de consultation publique. La recherche a permis de mettre en lumière que les règlements d’urbanisme ont tendance à se concentrer sur les valeurs dont la matérialité est connue (valeurs architecturales et paysagères notamment) et à délaisser les valeurs immatérielles (valeurs d’usage, valeurs identitaires et emblématiques). La juxtaposition des valeurs peut atténuer ce déséquilibre en protégeant une valeur immatérielle par l’entremise d’une valeur matérielle. La documentation des valeurs patrimoniales et de leur incarnation dans l’aménagement d’un site revêt une importance majeure pour l’application des critères d’évaluation. De plus, l’évaluation discrétionnaire apporte de multiple points de vue sur un projet, des opinions d’acteurs, experts en patrimoine ou non, généralement absents de l’évaluation des projets, ce qui contribue à l’évolution de ces derniers. Les consultations publiques donnent lieu à la réévaluation des valeurs patrimoniales ainsi qu’à l’approfondissement des connaissances. / When a site or a good is protected whit a conservation status, either national or local, the municipal regulations are one of the main tools to manage the built environment modifications. How do the regulation participate in values conservation? To explore this question, we chose to study the case of the arrondissement historique et naturel du Mont-Royal (AHNMR), a major site in the Montreal identity. We listed the heritage values recognized to the site and analyzed the project management process in the four boroughs who share the Montreal part of the AHNMR territory; we analyzed a few permit requests as well. The process is complex, the evaluation being mostly discretionary, including functionary analysis and advisory comities as well as public consultation exercises. The research highlights that urban regulation tend to concentrate on values know for their materiality (architectural values, landscape values for instance) and to neglect immaterial values (custom values, identity and iconic values). The values juxtaposition can mitigate this disproportion by protecting an immaterial value through a material value. The documentation on heritage values and their embodiment in the arrangement of a site has a major importance for the application of the evaluation criteria. The discretionary evaluation brings multiple views on a project, actor’s opinions, heritage experts or non-experts, generally not participating in project’s evaluation process, which contributes to their evolution. Public consultations give rise to reevaluating heritage values as well as knowledge deepening.

Définir une immobilisation en droit fiscal implique de se référer à des critères permettant préalablement d’identifier l'existence d'un actif mobilisable et d'en mesurer le coût d'inscription à l’actif. La difficulté réside dans le fait que le Code général des impôts contient une seule disposition, l'article 38 quinquies de l’Annexe III qui prévoit que : « les immobilisations sont inscrites au bilan pour leur valeur d'origine.... ». Si le code traite de la mesurabilité il reste muet sur l'identification. En l’absence d’une définition purement fiscale, il convient de se retourner vers le droit comptable. En effet, il ressort de l’article 38 quater de l’Annexe III du Code général des impôts que "les entreprises doivent respecter les définitions édictées par le Plan comptable général, sous réserve que celles-ci ne soient pas incompatibles avec les règles applicables pour la détermination de l'assiette de l'impôt". A cet égard, le plan comptable général définit un actif comme « un élément identifiable du patrimoine ayant une valeur économique positive pour l’entité, c'est-à-dire un élément générant une ressource que l’entité contrôle du fait d’événements passés et dont elle attend des avantages économiques futurs ». Cette définition est la conséquence d’une réforme profonde de notre comptabilité. En effet, la comptabilité a connu un bouleversement, depuis le 1er janvier 2005, toutes les entreprises cotées de l’Union européenne devant présenter leurs comptes consolidés selon des normes comptables internationales. Par ailleurs et toujours sous l’influence des normes comptables internationales, la comptabilité interne a désormais tendance à privilégier une approche économique au détriment d’une conception traditionnellement patrimoniale. La définition des immobilisations incorporelles confirme parfaitement cette évolution et pour certains reflète même, à terme, la disparition d’un droit comptable et fiscal spécifiquement français. / For a definition of a fixed asset in Taxation Law we must be guided by those criteria that in the first instance enable the identification of an underlying asset and the calculation of the acquisition cost for that asset. The difficulty resides in the fact that the General Taxation Code contains only one provision, article 38 quinquies (fifth section) of Appendix III which stipulates that: “Fixed assets shall be recorded on the balance sheet at their original value”. Although the Code deals with measurability it falls silent on identification. In the absence of a purely fiscal definition, we need to turn to accountancy law. In this regard, it emerges from article 38 quater (fourth section) of Appendix III of the General Taxation Code that "businesses shall comply with the definitions set out by the General Accountancy Plan subject to these not being incompatible with the applicable regulations for the calculation of tax brackets". In this regard, the General Accountancy Plan defines an asset as “an identifiable component of property having a positive value for the entity, i.e. a component generating a resource that the entity controls owing to previous events and from which it anticipates future financial advantage”. This definition is the result of a profound reform of our accountancy practices. In fact, accountancy has been in a state of upheaval since 1st January 2005, when all listed companies within the European Union were required to publish their consolidated accounts in accordance with international accountancy regulations. What is more, and also under the influence of international accountancy regulations, internal accountancy now tends to favour a financial approach to the detriment of a traditionally asset-based approach. The definition of intangible fixed assets fully confirms this trend and for some it heralds the ultimate disappearance of any specifically French accounting and taxation law.

The purpose of this study is to examine and deepen the knowledge of how unit managers are expected to take responsibility for promoting a good work environment by translating the new regulations on organizational and social work environment, in social services in a medium-sized municipality in Southern-Sweden. Method: We have used a qualitative approach as method in this study, with semi-structured interviews as data collection method. To gather empirical material, we chose to interview six unit managers who work in social services. Theory: Our theoretical point have been Implementation theory. We also chose the concepts of learning organizations and competence. Our choice of method and concepts have helped us to examine our-empirical-material. Results: The six different themes, presented in the results of this study, are designed based on the new regulations on organizational and social work environment. The different themes in this study are the following: Competences, goals for the organization and the social work environment, workload, management of working hours, offensive treatment, responsibility and the last theme is competence. Our results indicate that the unit managers are not adequately educated about the new regulations, which in turn leads to the implementation of the regulations as intended. Secondly, our results also show weaknesses in resource allocation.

This thesis deals with the liquidation of legal persons. It deals with the demands of the liquidator to enter into liquidation. It describes the registration requirements, accounting and tax obligations. The output is an example of completing the processing of tax return.

Ce travail de thèse s’articule autour de la problématique du respect des gabarits spectraux d’émission imposés par les règlementations et les normes dans le domaine des émetteurs radio impulsionnels ultra-large bande. Le choix a été fait de réaliser un capteur in-situ venant extraire les informations nécessaires à une estimation sur puce de la densité spectrale de puissance. Un algorithme d’estimation embarqué peut alors permettre de détecter les gabarits violés et pouvoir rétroagir sur le dispositif. La grande diversité constatée parmi les règlementations et les normes en vigueur ainsi que dans les différentes architectures de générateurs d'impulsions a alors motivé la réalisation d'un système de calibration universel à tous les émetteurs par prise d'informations en sortie. Le manuscrit s'est alors employé à représenter une impulsion à partir de son enveloppe instantanée et de sa fréquence instantanée, ces deux grandeurs temporelles pouvant être extraites pour tout type d'impulsions. Il a été également proposé dans le chapitre une première technique de calibration basée sur la modification de l'enveloppe à des instants précis qui permet de faire rentrer le spectre dans le gabarit tout en maximisant l'occupation de celui-ci. Enfin, l'extraction de l'enveloppe instantanée et de la fréquence instantanée a été abordée en proposant une technique d'extraction par transposition de l'information en bande de base. La conception des dispositifs électroniques nécessaires a été présentée et ceux-ci ont été implémentés sur la même puce qu'un générateur d'impulsions dans le but de réaliser un démonstrateur qui a validé l'utilisation du système étudié. / This thesis focusses on the power emission constraints defined by regulations and standards for every kinds of ultra-wide band impulse radio transmitters. In fact, these power emission constraints have to be respected all along the device life. Also, an integrated sensor able to extract the essential information for an on-chip estimation of the power spectral density has been realized. Then, an embedded algorithm is added to the system and detects if a power limit is broken. If necessary, it acts on the transmitter to solve the problem. In the first chapter, a large variety of power constraints shapes and several architectures of impulse generators have been observed and studied. Therefore, the aim of this thesis is to realise a calibration system which would be universal to all impulse radio transmitters. After its extraction at the output of the transmitter, information have to be downconverted in order to reduce the constraints on conversion stage but without using a local oscillator and a mixer. A model for the impulse signal based on the instantaneous envelop and on the instantaneous frequency has been proposed in the second chapter. A new calibration method based on these two signals is also presented. The last chapter concentrates on detailing the extraction of the instantaneous envelop and the instantaneous frequency. The design of the electronic devices essential to this extraction is presented and a chip has been realised and the viability of the solution shown.

Le droit de la copropriété est devenu, comme le soulignait Monsieur le Professeur Ch. ATIAS, « un maquis inextricable, un dédale complexe où l’on se perd d’autant plus aisément que l’harmonisation des dispositions est souvent délicate ». La loi relative à la solidarité et au renouvellement urbains (SRU), la loi pour l’Accès au Logement et un Urbanisme Rénové (ALUR) auxquelles sont venus s’ajouter la loi pour la croissance, l'activité et l'égalité des chances économiques, la loi relative à la transition énergétique pour la croissance verte, les décrets relatifs aux conditions d'exercice des activités relatives à certaines opérations portant sur les immeubles et les fonds de commerce ainsi que le décret relatif aux procédures judiciaires applicables aux copropriétés en difficulté, n’ont pas amélioré la situation dans laquelle se trouve le syndic de copropriété. Outre les questions de droit transitoire il s’agit surtout des difficultés inchangées à déterminer le statut du syndic, la nature des fonctions qui en découlent et la responsabilité qui en résulte, compte tenu des modifications considérables apportées par ces réformes. Nous proposons donc, à travers cette étude, d'envisager l'évolution de la fonction du syndic de copropriété, et du syndicat qu’il représente, afin d'identifier les difficultés soulevées par les nombreuses réformes pour, enfin, s'interroger sur la pertinence du système mis en place par le législateur. / The condominium legislation rules have become – as Professor Ch. ATIAS declares - « an inextricable bush, a very complex tangle where you may easily get lost as the harmonization of legal measures is often delicate ». The law relating to Urban Solidarity and Renewal (i.e. SRU law), the law relating to Housing Access and Renovated Urban Planning (i.e. ALUR law) to which was added the law for growth, activity and equality of economic opportunity, plus the law for energy transition to green growth, plus the decrees relating to the conditions of implementing activities concerning operations about buildings and commercial properties as well as the decree relating to legal procedures concerning co-ownerships having difficulties, did not improve the situation in which the co-ownership management stands. Apart from matters about transitional law, it mainly refers to unchanged difficulties to define the statute of management agent, the nature of the functions and responsibilities that follow considering the numerous modifications brought by those reforms. Thus, by this study, we suggest to consider the evolution of the function of condominium manager and the nature of the condominium it represents in order to identify the difficulties brought up by the too many reforms and finally question about the relevance of the system implemented by the legislator.

Att utnyttja befintliga byggnader som annars står tomma kan vara en del av lösningen på problemet gällande bostadsbrist i Sverige. Vid ändring av äldre bebyggelse som är det viktigt att beakta de kulturhistoriska och arkitektoniska värdena. Vid ombyggnation till bostäder och energieffektivisering är det viktigt att detta genomförs varsamt på äldre värdefull bebyggelse. Syftet med arbetet är att bidra till en ökad förståelse för hur en äldre byggnads arkitektoniska och kulturhistoriska värden kan bevaras trots att det sker en funktionsändring från en verksamhet till en annan. Målet för arbetet är att undersöka hur en gammal skolbyggnad kan ändras till bostäder samtidigt som kulturella och arkitektoniska värden bibehålls, energianvändningen minskar och funktionella bostäder skapas. Arbetet baseras på en fallstudiebyggnad som är en skolbyggnad från 1850 som ligger i Vanstad, Skåne.   En inledande litteraturgenomgång behandlar äldre bygg- och installationstekniska lösningar, kulturvärde och kvalitéer i bostäder. Vilka regelverk som skall följas vid ombyggnation och ändrad användning, utformningskrav enligt BBR och energieffektiviseringsåtgärder vid ombyggnation behandlas också. Även fyra exempel gällande energieffektiviseringar av äldre tegelbyggnader studeras. Fallstudiebyggnaden är inte K-märkt men pekas ut som värdefull och värd att bevara i handlingar tillhandahållna av Sjöbo kommun. Generellt så rekommenderas det att byggnader uppförda före 1900-talet skall bevaras i så autentiskt skick som möjligt.   Utifrån insamlad information genom inventering av arkivmaterial och inventering av fallstudiebyggnaden tas en beskrivning av fallstudiebyggnaden fram, som ligger till grund för utvecklingen av ett utformningsförslag för ändring av skolbyggnaden till bostadsändamål. Det efterfrågas mindre lägenheter från Sjöbo kommun vilket utformningsförslaget tagit hänsyn till. Utformningsförslaget resulterade i 7 stycken lägenheter där 6 av 7 har en boarea mellan 35 m2 och 55 m2. På grund av byggnadens ålder och äldre byggnadstekniker så når byggnaden inte upp till dagens energikrav. Förslaget till bostadsutformning inkluderar åtgärder som bedöms vara möjliga att genomföra för att sänka energianvändningen. Varje lägenhet granskas också för att kontrollera vilka kvalitéer som uppnås i bostäderna. De åtgärder som förespråkas är: tilläggsisolering av ytterväggar och yttertak, tätning av klimatskal, byte av ventilationssystem, uppvärmningssystem, installation av solceller samt förbättring av fönster och dörrar.   Resultatet visar hur det går att utforma funktionella bostäder i en äldre kulturhistoriskt värdefull byggnad. Att tillämpa energieffektiviseringsåtgärder för minskad energianvändning och förbättrat inomhusklimat påvisas också i resultatet. Gällande lönsamheten i genomförandet sett till ombyggnation, ändrad användning, energieffektivisering och lägenhetsutformning kan vidare studier ske mer ingående på den konkreta energibesparingen och LCC-kalkyler för vidare ekonomisk insikt. / To use existing buildings that would otherwise be empty could be a part of the solution regarding the housing shortage in Sweden. When changing older buildings, it is important to consider the cultural and architectural values. When changing usage to dwellings and improving energy efficiency it is important that it is carried out carefully on older valuable buildings. The purpose of the work is to contribute to an increased understanding of how the architectural and cultural-historical values of an older building can be preserved despite a change in use from one function to another. The goal of the work is to examine how a cultural-historical valuable building can be changed to functional dwellings in conjunction with reduced energy usage. The work is based on a case study of a school building from 1850 in Vanstad, Skåne.   An introducing review of theory is a bout older building and installation solution, cultural value and qualities in dwellings. Which acquis to follow during reconstruction and change of usage, design requirements according to BBR and actions to reduce energy usage. Four different studies regarding reduction in energy usage on older brick buildings are studied. The case study building is not K-marked but is pointed out as a valuable building that is worth preserving in documents from Sjöbo. It is recommended that buildings constructed before the 1900s should be kept as authentic as possible.   Based on information gathered through inventory of archive material and inventory of the case study building a description on the case study building is made which is the basis for a design proposal for changed usage from school building to housing. Sjöbo is requesting smaller apartments which the design proposal considers. The design proposal resulted in 7 apartments where 6 out of 7 has a living space between 35 m2 and 55 m2. Because of the buildings age and older building techniques the building does not reach todays energy requirement. The design proposal documents which actions that is possible to implement to reduce the energy usage. Every apartment is reviewed to control which qualities is achieved in the dwellings. The measures advocated is: additional insulation on walls and roof, sealing of the climate shell, change of ventilations system, heating system, installation of solar cells and improvement of window and doors.   The result shows how it is possible to design functional dwellings in an older cultural-historical valuable building. To apply energy efficiency measures to reduce the energy usage and improving the indoor climate is also demonstrated in the result. Regarding profitability considering reconstruction, changed usage, reduction in energy usage and design of dwellings more in-depth studies could be made regarding the actual energy savings and LCC calculations for further economic insight.

A ingestão de ácidos graxos trans tem sido consistentemente mostrada ter efeitos adversos nos lipídeos sanguíneos, principalmente na razão LDL:HDL colesterol, que é um forte marcador de risco cardiovascular. De acordo com a Resolução RDC (Resolução da Diretoria Colegiada) de número 360 da ANVISA, de 23 de dezembro de 2003 da ANVISA, (Agência Nacional de Vigilância Sanitária), após 1 de agosto de 2006 as indústrias de alimentos devem declarar o conteúdo de ácidos graxos trans por porção do produto. O objetivo deste trabalho foi analisar a composição de ácidos graxos trans em margarinas e cremes vegetais após a nova legislação. As margarinas e cremes vegetais foram adquiridos na cidade de São Paulo, perfazendo um total de 40 amostras, 17 margarinas cremosas, 8 margarinas light, 1 margarina culinária cremosa, 2 margarinas culinária duras, 1 margarina culinária líquida, 2 alimentos a base de margarina, 8 cremes vegetais e 1 creme vegetal light foram analisados. Os lipídeos foram extraídos por hidrólise ácida, derivatizados com BF3 e em seguida analisados em cromatógrafo gasoso, equipado com coluna capilar SP- 2560 de 100 m a 180C. Os teores de trans totais das margarinas interesterificadas sofreram aumento significativo no período compreendido entre os anos 2000 a 2006, variando de 0 2,17% e 0,71 2,32% respectivamente. Nas margarinas hidrogenadas também foi observado aumento de 11,56 20,55% para 12,63 26,00% em 2006. As margarinas culinárias duras foram o tipo de margarina que apresentou concentrações elevadas de trans, variando de 19,38 a 30,35%. A margarina culinária cremosa e a margarina culinária líquida continham baixos teores de trans, 1,62 e 3,32% respectivamente. Os cremes vegetais interesterificados não sofreram mudança significativa, passando de 0 1,70% para 0 1,66%. No creme vegetal hidrogenado ocorreu redução acentuada dos teores médios de trans totais de 20,55 para 12,63%. A mudança na legislação não foi suficiente para reduzir totalmente os teores de ácidos graxos trans nas margarinas e cremes vegetais. Apesar disto, foi observado um aumento da disponibilidade de margarinas e cremes vegetais zero trans, que são aqueles que contém teores ≤ 0,2 g/porção de 10 g. / Intake of trans fatty acids (TFA) has been consistently shown to have adverse effects on blood lipids, most notably on the LDL:HDL cholesterol ratio, which is a strong marker of cardiovascular risk. According to RDC (Resolução de Diretoria Colegiada) resolution number 360 of the ANVISA (Agência Nacional de Vigilância Sanitária National Agency for Sanitary Vigilance), after August 1, 2006, food industries must declare the trans fatty acid (TFA) content per product serving. The objective of this work was to analyzer the composition of trans fatty acid in margarines and fat spreads after the new legislation. The margarines and fat spread were obtained in the city of São Paulo, making a total of 40 samples, seventeen tub margarines, eight light tub margarines, one culinary tub margarine, two culinary hard margarines, one culinary liquid margarine, two margarine-based foods, eight fat spreads and one light fat spread were analyzed. The lipids were extracted by acid hydrolysis, derivatizados with BF3 and then analyzed by gas chromatograph, equipped with capillary column SP-2560 of 100 m a 180 C. The total TFA content in interesterified margarines significantly increased between 2000 and 2006, rising from 02.17% to 0.712.32%. For hydrogenated margarines, an increase was also observed, from 11.5620.55% to 12.6326.00% by 2006. The culinary hard margarines were the type of margarine that had high concentrations of trans, ranging from 19.38 to 30.35%. Culinary tub margarine and culinary liquid margarine contained low levels of trans, 1.62 and 3.32% respectively. Interesterified fat spreads did not significantly change, from 0 1.70% to 01.66%. In hydrogenated fat spreads, a sharp reduction was seen, with average levels of total trans fats falling from 20.55% to 12.63%. Changes in the legislative regulation were not sufficient to significantly reduce the levels of TFA in margarines and fat spreads. Nevertheless, an increased availability of zero trans fat margarines and fat spreads on the market was observed (levels ≤ 0.2 g per 10 g serving).