This paper analyses national and international background of the anti-avoidance rule described in article 105-A of such law, its scope and its relationship with corporate reorganizations’ Peruvian income tax regime. In addition, the article will cover the discussion on the relationship between general anti-avoidance rule and specific anti-avoidance rules. / El presente trabajo analiza los antecedentes nacionales e internacionales de la norma anti-elusiva vigente, prevista en el artículo 105-A de la referida Ley, su alcance y su relación con el régimen tributario aplicable a las reorganizaciones. Asimismo, se aborda la discusión sobre la dinámica en la aplicación de la citada norma con relación a la norma anti-elusiva general.

Magister Scientiae - MSc / Telecommunication companies, service providers and large companies are now adapting converged multi-service Next Generation Networks (NGNs). Network management is shifting from managing Network Elements (NE) to managing services. This paradigm shift coincides with the rapid development of Quality of Service (QoS) protocols for IP networks. NEs and services are managed with Policy Based Network Management (PBNM) which is most concerned with managing services that require QoS using the Common Open Policy Service (COPS) Protocol. These services include Voice over IP (VoIP), video conferencing and video streaming. It follows that legacy NEs without support for QoS need to be replaced and/or excluded from the network. However, since most of these services run over IP, and legacy NEs easily supports IP, it may be unnecessary to throw away legacy NEs if it can be made to fit within a PBNM approach. Our approach enables an existing PBNM system to include legacy NEs in its management paradigm. The Proxy-Policy Enforcement Point (P-PEP) and Queuing Policy Enforcement Point (Q-PEP) can enforce some degree of traffic shaping on a gateway to the legacy portion of the network. The P-PEP utilises firewall techniques using the common legacy and contemporary NE management protocol Simple Network Management Protocol (SNMP) while the Q-PEP uses queuing techniques in the form Class Based Queuing (CBQ) and Random Early Discard (RED) for traffic control. / South Africa

L'action ubiquitaire de l'interféron de type I (IFN- alpha/beta , ici IFN) dans la physiologie et la pathologie est aujourd'hui certaine. Une réponse dérégulée à l'IFN peut entraîner des interféronopathies ou des maladies auto-immunes. Dans mon travail de thèse j'ai étudié trois éléments de la voie de signalisation de l'IFN afin de comprendre comment une dérégulation peut se produire. TYK2 est une tyrosine kinase de la famille Janus impliquée dans la signalisation de cytokines immunorégulatrices (IFN de type I, IL-10, IL-12, IL-23). Selon le récepteur, TYK2 est co-activé avec JAK1 ou JAK2. L'interaction moléculaire entre les deux kinases juxtaposées est peu connue. J'ai caractérisé deux variants de TYK2 associés à des maladies auto-immunes, TYK2 I684S et TYK2 P1104A. J'ai démontré que ces deux variants ont un défaut catalytique, mais soutiennent la réponse à l'IFN. Mes résultats suggèrent un modèle d'activation réciproque des deux kinases. Par des études de signalisation dans les cellules EBV-B j'ai montré que l'homozygotie TYK2 P1104A a un impact différent selon la cytokine étudiée. L'analyse de deux autres polymorphismes de TYK2 associés à des maladies auto-immunes (rs12720270, rs2304256) a montré un impact sur la rétention de l'Exon 8, ce qui augmente l'expression de TYK2. J'ai aussi contribué à la dissection du mécanisme moléculaire contrôlant la réponse à l'IFN dans les cellules de patients déficients pour USP18 ou ISG15 et souffrant d'interféronopathies. Ces travaux ont démontré le rôle essentiel d'USP18 pour restreindre la réponse à l'IFN et ont mis en évidence ISG15 comme un nouvel inhibiteur de l'IFN chez l'humain mais pas chez la souris. / Today, the pervasive action of type I IFN (IFN-alpha/beta, here IFN) in human physiology and pathology has become evident. Dysregulated IFN response can lead to interferonopathies and auto-immune diseases (AID). My thesis work has focused on the study of three elements of the IFN response pathway, aiming to understand how dysregulation occurs. TYK2 belongs to the Janus tyrosine kinase family and is involved in signaling of several immunoregulatory cytokines, such as type I IFN, IL-10, IL-12 and IL-23. Depending on the receptor complex, TYK2 is co-activated with either JAK1 or JAK2. A detailed molecular characterization of the interplay between the two juxtaposed enzymes is missing. In my study, I characterized two rare AID-associated human variants TYK2 I684S and TYK2 P1104A. I found that both variants are catalytically impaired but rescue signaling in response to IFN in fibroblasts. My results support a model of reciprocal activation of Janus kinases. Through signaling studies I showed that TYK2 P1104A homozygosity has a cytokine-specific impact in EBV-B cells. My studies of two other AID-associated TYK2 SNPs (rs12720270 and rs2304256) suggest that they promote Exon 8 retention and increase TYK2 expression. In the second part of my thesis work, I contributed to dissecting the molecular mechanism that tunes down IFN response in cells from rare USP18- and ISG15-deficient patients that suffered of interferonopathies. This work substantiated the essential role of USP18 in downregulating the IFN response and highlighted ISG15 as a novel IFN inhibitor in humans, but not in mice.

Dispersões coloidais estão presentes em muitas aplicações industriais e biológicas, tais como indústria de alimentos, cosméticos, produtos farmacêuticos e nanoestruturas. Devido a efeitos entrópicos, macromoléculas, quando imersas em uma solução de partículas pequenas, tendem a se aglomerar. Para evitar este fenômeno, cargas são adicionadas à superfície do colóide. Conseqüentemente, para manter o sistema neutro, a solução contém uma série de pequenos contraíons que neutralizam a carga do colóide. A inclusão de cargas pode evitar a aglomeração dos colóides, mas incorpora ao problema uma série de novos efeitos de natureza eletrostática. Todos estes efeitos, bem como o comportamento termodinâmico do sistema, no entanto, podem ser compreendidos analisando-se a distribuição de contraíons ao redor do colóide. Uma teoria muito simples que fornece esta distribuição de contraíons é a teoria de Poisson Boltzmann, na qual os contraíons são partículas pontuais e as interações eletrostáticas entre os íons são obtidas via potencial médio criado por todos os íons sobre um determinado contraíon, desconsiderando, desta forma, as correlações. Nesta tese respondemos à pergunta: quando correlações eletrostáticas e de tamanho são relevantes? Propusemos que correlações eletrostáticas são relevantes quando as interações eletrostáticas entre íos superam os efeitos entrópicos, ou seja, quando o parâmetro de plasma está acima de um certo limiar, G2d > 2. Sugerimos, também, que o tamanho dos íons torna-se relevante quando a fração de volume dos contraíons na superfície do colóide está acima de um limiar, ou seja, fs > 0,2. As duas propostas são testadas comparando-se os resultados obtidos via teoria de Poisson Boltzmann com os resultados provenientes de simulações. Em seguida, empregamos a teoria de Debye-Hückel Buraco Cavidade para incorporar correlações eletrostáticas. Comparamos os resultados obtidos via esta teoria com os resultados de simulações. Mostramos que a incorporação dos efeitos de correlações eletrostáticas resultam em um maior número de contraíos próximos à superfície do macroíon do que o observado via teoria de Poisson Boltzmann. Depois, introduzimos duas teorias de funcionais de densidade ponderada que incluem efeitos de correlações de tamanho: funcional de densidade ponderada com um peso baseado na teoria Debye-Hückel Buraco Cavidade e uma funcional de densidade ponderada com um peso constante. Comparamos os resultados obtidos através destas duas teorias com simulações, e observamos que a segunda teoria apresenta uma melhor concordância com as simulações. De maneira geral, as correlações de tamanho deixam os íons mais afastados do colóide do que o predito via teoria de Poisson Boltzmann. Finalmente, propusemos uma combinação da teoria Debye-Hückel-Buraco-Cavidade e funcional de densidade ponderada com um peso constante para tratar de problemas onde tanto correlações eletrostáticas como de tamanho se façam presentes. Observamos que para G2d < 2 e fs < 0,2 a teoria mista fornece os mesmos resultados que a teoria de Poisson Boltzmann; para G2d > 2 e fs < 0,2 a teoria mista fornece os mesmos resultados que a teoria Debye-Hückel-Buraco-Cavidade, pois somente correlações eletrostáticas são relevantes; para G2d < 2 e fs > 0,2 a teoria mista oferece o mesmo resultado que a teoria funcional de densidade ponderada com um peso constante; para G2d ≈ 2 e fs ≈ 0,2 ocorre uma compensação entre efeitos e a teoria mista fornece o mesmo resultado que a teoria de Poisson Boltzmann. Para G2d > 2 and fs > 0,2 efeitos de tamanho dominam e a teoria mista oferece os mesmos resultados que a teoria da funcional de densidade ponderada com umpeso constante. / Colloidal dispersions are present in many industrial and biological applications going from food, cosmetics, pharmaceutical and nanostructures. Due to entropic effects the large macromolecules in a solvent made of small particles, agglomerate. In order to avoid this effect, charged groups are added to the colloidal surface. Consequently in order to keep the charge neutrality the solution is full of counterions. The addition of charges might stop agglomeration but adds a number of new phenomena that are deeply related to the distribution of the counterions around the macroion. One simple theory that describes this distribution is the Poisson Boltzmann approach in which the counterions are assumed to be point ions and where the electrostatic interactions between the counterions are taken into account as the average field on a singel ions, ignoring correlations. In this thesis we address the question; when does electrostatic correlations and the size of the counterions are relevant? We propose that electrostatic correlations are relevant when the electrostatic interactions between the ions are bigger than the entropic effects. This assumption can be expressed by the plasma parameter being above a certain threshold, G2d > 2. We also propose that the size of the counterions become relevant when the volume fraction of ions at the surface of the colloid is above a certain threshold fs > 0.2. This two propositions are tested comparing results obtained with the PB theory with simulations. We then propose a theory to take into account the electrostatic correlations, the Debye-Hückel-Hole-Cavity and test this approach with simulations. The electrostatic correlation leads to more ions close to the colloid than the Poisson Boltzmann predicts. Next, we present two different approaches to account for size effects, the Weight Density Approximation based in the Debye-Hückel-Hole-Cavity theory and the Weight Density Approximation based in a constant weight. Comparison with simulations show that the second approach gives a better agreement. The size correlations leads to less ions close to the colloid than the Poisson Boltzmann approach predicts. Finally we propose a combination of the Debye-Hückel-Hole-Cavity and the Weight Density Approximation based in a constant weight to be the theory able to take into account both electrostatic and size correlations. Our result shows that for G2d <2 and fs <0.2 electrostatic and size correlations are irrelevant so Poisson Boltzmann is a good approach; for G2d > 2 and fs < 0.2 electrostatic correlations dominates and Debye-Hückel-Hole-Cavity gives a good approach; G2d < 2 and fs > 0.2 the Weight Density Approximation based in a constant weight gives the correct behavior; for G2d ≈ 2 and fs ≈ 0.2 the electrostatic correlation effects cancel the size effects and Poisson Boltzmann gives a good approximation. For G2d > 2 and fs > 0.2 size effects dominate.

Este trabalho tem como propósito examinar o efeito da representação gráfica do tempo como meio para facilitar a construção de um esquema mental capaz de acomodar os usos do Present Perfect e de seu contraste com o Simple Past em um módulo de língua inglesa mediado por computador. O Present Perfect constitui-se, reconhecidamente, em um problema para professores e alunos de língua inglesa. Dowty (1979) observa que, “com exceção do progressivo, nenhum outro tempo da língua inglesa recebeu mais atenção dos lingüistas do que o Present Perfect e mesmo assim não há um consenso geral no que se refere à sua estrutura semântica.” Dois estudos foram realizados (2003 e 2005) nos quais os participantes foram distribuídos aleatoriamente em uma de duas condições experimentais: (1) Somente texto e (2) Texto+Gráficos. No segundo estudo foram incorporados gráficos interativos, seguindo a recomendação de Peeck (1993) e o princípio de interatividade de Mayer (2002). Os dados coletados através de um pré-teste, pósteste imediato e pós-teste deslocado, foram analisados através de análises de variância (ANOVAs) de um fator e análises de variância para medidas repetidas. Os resultados das ANOVAs, aliados às respostas de um questionário aplicado logo após o pós-teste imediato sugerem que os tratamentos tiveram pouca influência na compreensão e retenção de informações a curto prazo; o princípio de fatiamento de Sweller (1988), utilizando o modelo temporal de Declerck (1986) e o modelo aspectual de Godoi (1992), aliado com o princípio de multimídia da teoria de aprendizado por multimídia de Mayer (2002), mostraram-se eficazes na compreensão e retenção a longo prazo dos usos e contrastes entre o Present Perfect e o Simple Past; e a inclusão de gráficos interativos no estudo de 2005, serviu para diminuir a confusão causada pelos gráficos estáticos, ocorrida no estudo de 2003. / The present study examined the effect of graphical representation of time in facilitating both interpretation and construction of schemata capable of accounting for the uses of the Present Perfect and its contrast with the Simple Past in an English intermediate course mediated by computer. The English Present Perfect is a wellknown troublemaker for EFL/ESL teachers and learners. Dowty (1979) observes that, “aside from the progressive, no English tense has received more attention from linguists and yet eluded a convincing analysis so completely as the Present Perfect.” Two studies were carried out (2003 and 2005) in which the students were randomly distributed between two treatments: (1) Text only and (2) Text+Graphics. In the second study, interactive graphics were added, following Peeck’s (1993) advice to improve active learning and Mayer’s (2002) interactivity principle to give students more control over the material. The data collected in the pre-test, immediate post-test and delayed post-test were analyzed through analyses of variance (ANOVAs) of one factor and repeated measures ANOVAs. The results of the ANOVAs, together with the answers of the questionnaire applied right after the immediate post-test, suggest that the treatments had low influence over the comprehension and retention of information for the immediate post-test; Sweller’s (1988) chunking principle, utilizing Declerck’s (1986) temporal model and Godoi’s (1992) aspectual model, allied with Mayer’s (2002) principle of multimedia, were effective to promote long lasting comprehension and retention of the uses of the Present Perfect and its contrast with the Simple Past; the inclusion of interactive graphics in the second study (2005), was effective to diminish the confusion caused by the static graphics utilized in the first study (2003).

Submitted by Marcia Bacha (marcia.bacha@fgv.br) on 2011-05-06T18:32:27Z No. of bitstreams: 1 1420834.pdf: 4111638 bytes, checksum: 5503acf3e9055af310cc471ffb0088b9 (MD5) / Approved for entry into archive by Marcia Bacha(marcia.bacha@fgv.br) on 2011-05-06T18:32:41Z (GMT) No. of bitstreams: 1 1420834.pdf: 4111638 bytes, checksum: 5503acf3e9055af310cc471ffb0088b9 (MD5) / Approved for entry into archive by Marcia Bacha(marcia.bacha@fgv.br) on 2011-05-06T18:32:50Z (GMT) No. of bitstreams: 1 1420834.pdf: 4111638 bytes, checksum: 5503acf3e9055af310cc471ffb0088b9 (MD5) / Made available in DSpace on 2011-05-06T18:32:59Z (GMT). No. of bitstreams: 1 1420834.pdf: 4111638 bytes, checksum: 5503acf3e9055af310cc471ffb0088b9 (MD5) Previous issue date: 2010-09-02 / O presente estudo aborda o modelo Simples Nacional como diferencial de tributação aplicado as microempresas e empresas de pequeno porte com a finalidade de garantir maiores perspectivas de consolidação desses negócios no mercado, a partir de um tratamento tributário diferenciado. Tal mudança deu-se a partir das determinações do novo Código Tributário em vigor por meio da Lei Complementar nO. 123, da Microempresa (ME) e da Empresa de Pequeno Porte (EPP). Trata-se de um conjunto de normas que determinam um tratamento simplificado e favorecido aos pequenos negócios, conhecida no âmbito tributário como Simples Nacional ou 'Super Simples'. O estudo objetiva analisar a relevância do tratamento tributário diferenciado como forma de estimular o desenvolvimento desse segmento na economia nacional. Adotei como percurso metodológico para o estudo a pesquisa bibliográfica e documental, complementado por um estudo de caso realizado em empresa de pequeno porte na cidade de Belém. Verifica-se que a implementação do modelo Simples Nacional ainda está em fase de experimentações, não sendo possível ainda perceber vantagens significativas no desenvolvimento das microempresas e empresas de pequeno porte, contudo, é possível que se avance no sentido de minimizar as situações de informalidade. Conclui-se que mesmo com o tratamento tributário diferenciado aplicado as microempresas e empresas de pequeno porte, o Simples Nacional expressa vantagens e desvantagens para este setor produtivo.

The Lyons group denoted by Ly is a Sporadic Simple Group of order 51765179004000000 = 28 37 56 7 11 31 37 67. It(Ly) has a trivial Schur Multiplier and a trivial Outer Automorphism Group. Its maximal subgroups are G2(5) of order 5859000000 and index 8835156, 3 McL:2 of order 5388768000 and index 9606125, 53 L3(5) of order 46500000 and index 1113229656, 2 A11 of order 29916800 and index 1296826875, 51+4 + :4S6 of order 9000000 and index 5751686556, 35:(2 M11) of order 3849120 and index 13448575000, 32+4:2 A5 D8 of order 699840 and index 73967162500, 67:22 of order 1474 and index 35118846000000 and 37:18 of order 666 and index 77725494000000. Its existence was suggested by Richard Lyons. Lyons characterized its order as the unique possible order of any nite simple group where the centralizer of some involution is isomorphic to the nontrivial central extension of the alternating group of degree 11 by the cyclic group of order 2. Sims proved the existence of this group and its uniqueness using permutations and machine calculations. In this dissertation, we compute the (p; q; t)-generations of the Lyons group for dis- tinct primes p, q and t which divide the order of Ly such that p < q < t. For computations, we made use of the Computer Algebra System GAP / Mathematical Sciences / M.Sc. (Mathematics)

Submitted by Jean Coutinho (jeanlbiko@hotmail.com) on 2015-12-16T19:31:10Z No. of bitstreams: 1 MatematicaparaoEnsinoAC.pdf: 2609857 bytes, checksum: aae033891c7c90a4c130cf4f93a30ae3 (MD5) / Approved for entry into archive by Maria Auxiliadora da Silva Lopes (silopes@ufba.br) on 2015-12-17T18:56:16Z (GMT) No. of bitstreams: 1 MatematicaparaoEnsinoAC.pdf: 2609857 bytes, checksum: aae033891c7c90a4c130cf4f93a30ae3 (MD5) / Made available in DSpace on 2015-12-17T18:56:16Z (GMT). No. of bitstreams: 1 MatematicaparaoEnsinoAC.pdf: 2609857 bytes, checksum: aae033891c7c90a4c130cf4f93a30ae3 (MD5) / O objetivo deste estudo foi modelar uma Matemática para o Ensino do conceito de combinação simples em Análise Combinatória. Os materiais de análise utilizados nesta pesquisa foram observados em duas fontes: produções científicas a partir de uma Revisão Sistemática e um estudo com professores. A estrutura de análise proposta foi o Estudo do Conceito e suas ênfases: realizações, panoramas e vinculações. Para tal propósito, foi analisado um corpus de dez artigos publicados em periódicos brasileiros, nas áreas de Educação e Ensino, avaliados pelo sistema WebQualis da CAPES como A1, A2, B1 e B2. Além disso, foi organizado um estudo coletivo cujos integrantes foram seis professores atuantes nos níveis fundamental, médio e/ou superior que possuíam experiência no ensino de Análise Combinatória. Como resultado, foi apresentado um modelo de Matemática para o Ensino de combinação simples, estruturado em quatro panoramas: formalista, instrumental, ilustrativo e comparativo, que sugerem implicações para o fazer do professor que ensina combinação simples e desdobramentos da pesquisa. / ABSTRACT The aim of this study was to model a Mathematics for Teaching the concept of simple combination in Combinatory Analysis. Materials observed in this investigation came from two sources: a systematic review of scientific production and a study with teachers. The proposed structure for the analysis was a Concept Study in its emphases: realizations, landscapes and entailments. In favor of that, a corpus of ten articles published in Brazilian journals in the areas of Education and Teaching was analyzed, all of them evaluated by CAPES’ system WebQualis as A1, A2, B1 and B2. In addition, there was a collective study with six teachers acting in primary, secondary and/or higher education who had experience in teaching Combinatory Analysis. As a result, presented a model of Mathematics for Teaching the concept of simple combination, structured in four landscapes: formalist, instrumental, illustrative, and comparative, which suggest implications for the actions of the teacher that teaches simple combination, and for possible outspread of research.

The Thesis "Experiments with simple aids in teaching physics at primary schools" sums up the issue of the use of the experiments in the environment at the elementary school. The focus is on the creation of the undemanding experiments and their downstream work sheets for teaching physics on the second stage. The aids used in experiments are integrated in the set - the case. The work is based on the experience from practical activities - integration of specific experiments in two selected subjects in teaching physics.

This diploma thesis deals with increase of motivation of primary school pupils for school subject ? physics, focusing on preparation for lessons of physics by means of experiments carried out at home. The target of this thesis is to produce a set of worksheets and supportive educational material as an instrument which might increase the interest of primary school pupils in this subject and which might become an important motivating element. In the process of production of the worksheets theoretical principles of a specific area, results of a scientific survey related to the topic and results of individual research assessing opinions of pupils and parents on experimental activities performed at home were used. Experimental activity performed at home obviously supports development of physical thinking, sensitivity, creativity, improves particular key competences and activates interest in physics as a branch of science. Pupils discover yet unknown facts which establishes foundations of authentic learning of natural laws by a human.