No description available.

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal.

The topic of diploma theses is VAT of selected business subject. The aim of this thesis is to apply value added tax at domestic market and in context of intra-community trade and suggest possible changes to reduce tax liability. The theoretical section shows how to count tax base to find out when the company gets over the limit for VAT in Slovakia. The ABC s.r.o. company (whose real name is not allowed to use) sells goods through their e-shop in Czech Republic and Slovakia. They got over the limit for registration for VAT at the end of the year 2018 and since that time they had to pay VAT in Slovakia too. VAT rate in Slovakia is 20 %. You can see fictive example in these diploma theses in which would company focused on selling goods in Slovakia instead of in Czech Republic. It is based on dates from the year 2018. There is calculated a reduction on tax liability and the date when would the company got over the limit for VAT in Slovakia is shown. The diploma theses is concluded with tax optimalization and several ideas for reducing tax liability are outlined here.

This research aims to study the dynamic effect of emigration on the human development of the sending countries. For this, emigration is measured through low-skilled and high-skilled emigrants, as well as remittances. Additionally, human development is understood as having a decent standard of life, long healthy life, and education. This research is not concerned with why migrants choose to move. Instead, the concern here is to assess what happens to the human development of the sending countries when they exit their home countries. This work is based on the New Economics of Migration theory and uses Latin America as the sample of sending countries. The data are analyzed through Feasible Generalized Least Squares, Panel Corrected Standard Errors, and GMM-IV. The period covered in this research goes from 1970 to 2015. 5-year-averages are employed in order to calculate the long-run effect of emigration on human development. From the results obtained through the statistical analysis, it can be said that the impacts of emigration on human development are heterogeneous, and that depend on the type of emigration (high-skilled or low-skilled) and on time (short-run or long-run). The findings suggest that there are important short-term benefits of emigration on the access to a decent living standard and to education. However, there are also some worrying negative short-term effects, mostly on a long healthy life. Nevertheless, most of these negative short-run effects revert in the long-run and become more positive. Furthermore, the results show that high-skilled emigration has more positive effects on living standards and on a long healthy life than the low-skilled emigration. On the other hand, in the case of education, it seems like low-skilled emigration has more positive long-run effects when compared to the high-skilled one. / Esta pesquisa visa estudar o efeito dinâmico da emigração no desenvolvimento humano dos países de origem. Para isto, a emigração é mensurada através de emigrantes pouco qualificados e altamente qualificados, bem como remessas. Além disso, o desenvolvimento humano é analisado através de um nível de vida decente, vida longa e saudável, e educação. Esta pesquisa não estuda o porquê os migrantes escolhem se mudar. Em vez disso, a preocupação aqui é analisar o quê acontece com o desenvolvimento humano dos países de origem quando os migrantes saem dos seus países de origem. Este trabalho baseia-se na teoria da Nova Economia da Migração e usa a América Latina como a amostra dos países de origem. Os dados são analisados através de Feasible Generalized Least Squares, Panel Corrected Standard Errors, and GMM-IV. O período abrangido por esta pesquisa é desde 1970 até 2015. São empregadas médias de 5 anos para calcular o efeito de longo prazo da emigração no desenvolvimento humano. A partir dos resultados obtidos através da análise estatística, pode-se dizer que os impactos da emigração no desenvolvimento humano são heterogêneos e que dependem do tipo de emigração (altamente qualificados ou pouco qualificados) e do tempo (curto ou longo prazo). Os resultados desta pesquisa mostram que sugerem que há benefícios importantes no curto prazo no acesso a um nível de vida decente e na educação. No entanto, também há alguns efeitos negativos preocupantes, principalmente em uma vida longa e saudável. No entanto, a maioria desses efeitos negativos no curto prazo se revertem no longo prazo e tornam-se mais positivos. Além disso, os resultados mostram que a emigração altamente qualificada tem efeitos mais positivos sobre o nível de vida e sobre uma longa vida saudável do que a emigração pouco qualificada. Por outro lado, no caso da educação, a emigração pouco qualificada tem efeitos mais positivos no longo prazo quando comparada com a emigração altamente qualificada.

Made available in DSpace on 2016-07-27T13:48:45Z (GMT). No. of bitstreams: 1 MASATOSHI SATO.pdf: 1219777 bytes, checksum: 1353ca68b0064f806d5e5dd1ce84dbcd (MD5) Previous issue date: 2015-12-11 / This study aims at researching the scriptural, etymological and missiological meanings of the verb send in John 6,38. The study intends to resort to intelligibility as far as the meanings of each verb goes, through a hermeneutical process and exegetical analysis, as it dissects the why and what for of the submissive and unconditional acceptance of the Son towards the paternal will a matter of obedience. It also considers the importance of the criteria in the sending of the proclaimers of the word, given how, much like the sending of Jesus by the Father, there came about, concomitantly, a duty to the disciples given by Jesus. The writing of the Gospel of John is to be understood, experimented with and experienced by the disciples, who have the duty to take ownership of God s will in their own personal lives. The methodology applied is bibliographical research, with the biblical exegesis and hermeneutics being brought forth from the biblical text. In John s Gospel, the verb send is predominantly used to refer to the Son of Man, who came down from Heaven to do God s will. There is an exact correspondence between do the will and do the work. The very bases, the power, and the goal of the life of the Son are to be grounded on a both effective and complete execution of the work assigned by the Sender. The expression by John s Jesus I came from the Father, deals with two theological issues of the utmost importance: Jesus pre-existence and his reincarnation. The sending is a key concept and an indispensable action to the work of revelation hence to the work of salvation, in John s Gospel. / Este trabalho tem como tema pesquisar o significado escriturítico, etimológico e missiológico do verbo enviar em João 6,38. O trabalho intenta recorrer a inteligibilidade quanto ao valor dos significados de cada verbo pesquisado por meio do processo hermenêutico e análise exegética, ao passo que analisa o porquê e para quê da aceitação submissa e incondicional do Filho à vontade paterna, uma questão de obediência. Considera a importância do critério no envio de proclamadores da mensagem bíblica, uma vez que, assim como houve o envio de Jesus pelo Pai, concomitantemente ocorreu o mandato aos discípulos dado por Jesus. O escrito no Evangelho de João deve ser compreendido, experimentado e vivenciado pelos discípulos, que tem o encargo de tomar posse da vontade de Deus nas suas vidas pessoais. A metodologia utilizada é a pesquisa bibliográfica, realizando-se a exegese e hermenêutica bíblica a partir do texto bíblico. Em João, o verbo enviar é usado principalmente para se referir ao Filho do Homem que desceu do céu para realizar vontade de Deus. Há exata correspondência entre fazer a vontade e executar a obra . As bases, o poder e o objetivo da vida do Filho são para serem fundamentados numa efetiva execução completa da obra incumbida pelo Emissor. A expressão do Jesus joanino ( eu vim de Deus ) envolve dois conteúdos teológicos de suma importância, a pré-existência de Jesus e a sua encarnação. O envio é um conceito chave e uma ação imprescindível à obra da revelação, e consequentemente à obra da salvação, no evangelho de João.

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal

This research aims to study the dynamic effect of emigration on the human development of the sending countries. For this, emigration is measured through low-skilled and high-skilled emigrants, as well as remittances. Additionally, human development is understood as having a decent standard of life, long healthy life, and education. This research is not concerned with why migrants choose to move. Instead, the concern here is to assess what happens to the human development of the sending countries when they exit their home countries. This work is based on the New Economics of Migration theory and uses Latin America as the sample of sending countries. The data are analyzed through Feasible Generalized Least Squares, Panel Corrected Standard Errors, and GMM-IV. The period covered in this research goes from 1970 to 2015. 5-year-averages are employed in order to calculate the long-run effect of emigration on human development. From the results obtained through the statistical analysis, it can be said that the impacts of emigration on human development are heterogeneous, and that depend on the type of emigration (high-skilled or low-skilled) and on time (short-run or long-run). The findings suggest that there are important short-term benefits of emigration on the access to a decent living standard and to education. However, there are also some worrying negative short-term effects, mostly on a long healthy life. Nevertheless, most of these negative short-run effects revert in the long-run and become more positive. Furthermore, the results show that high-skilled emigration has more positive effects on living standards and on a long healthy life than the low-skilled emigration. On the other hand, in the case of education, it seems like low-skilled emigration has more positive long-run effects when compared to the high-skilled one. / Esta pesquisa visa estudar o efeito dinâmico da emigração no desenvolvimento humano dos países de origem. Para isto, a emigração é mensurada através de emigrantes pouco qualificados e altamente qualificados, bem como remessas. Além disso, o desenvolvimento humano é analisado através de um nível de vida decente, vida longa e saudável, e educação. Esta pesquisa não estuda o porquê os migrantes escolhem se mudar. Em vez disso, a preocupação aqui é analisar o quê acontece com o desenvolvimento humano dos países de origem quando os migrantes saem dos seus países de origem. Este trabalho baseia-se na teoria da Nova Economia da Migração e usa a América Latina como a amostra dos países de origem. Os dados são analisados através de Feasible Generalized Least Squares, Panel Corrected Standard Errors, and GMM-IV. O período abrangido por esta pesquisa é desde 1970 até 2015. São empregadas médias de 5 anos para calcular o efeito de longo prazo da emigração no desenvolvimento humano. A partir dos resultados obtidos através da análise estatística, pode-se dizer que os impactos da emigração no desenvolvimento humano são heterogêneos e que dependem do tipo de emigração (altamente qualificados ou pouco qualificados) e do tempo (curto ou longo prazo). Os resultados desta pesquisa mostram que sugerem que há benefícios importantes no curto prazo no acesso a um nível de vida decente e na educação. No entanto, também há alguns efeitos negativos preocupantes, principalmente em uma vida longa e saudável. No entanto, a maioria desses efeitos negativos no curto prazo se revertem no longo prazo e tornam-se mais positivos. Além disso, os resultados mostram que a emigração altamente qualificada tem efeitos mais positivos sobre o nível de vida e sobre uma longa vida saudável do que a emigração pouco qualificada. Por outro lado, no caso da educação, a emigração pouco qualificada tem efeitos mais positivos no longo prazo quando comparada com a emigração altamente qualificada.

The aim of the master’s thesis, is to get acquainted with the dynamic focusing in conventional ultrasound systems, to modify this method for ultrasound computer tomography and to realize and interpret this modification on simulated and real data in a transparent graphic interface. The modification of the dynamic focusing was executed for the 3D ultrasound computer tomograph developed in Karlsruhe. Simulated data, that are necessary for focusing, were generated by existing program, which was adjusted. The new created program of the dynamic focusing was tested and evaluated with those simulated and real data.

No description available.

Text in German / This dissertation is a contribution in the field of Homiletics, a sub-discipline in the area of Practical Theology. It also touches the subjects of Counseling, Cy-bernetics and Religious Pedagogy. Furthermore, it also is concerned with the other theological disciplines: Theology of the OT and NT, Missiology and Sys-tematic Theology. This work also refers intra-disciplinarily to findings in Ethol-ogy, Management Theory, Neurobiology, Neuropsychotherapy and Socio-logy. The basic thesis is, "The goal of the biblical message is the mission oriented church to the glory of God, to the salvation and well-being of man." This will be demonstrated from the Holy Scriptures and made applicable to preaching and to church growth and development. The observation of the church's message results in a new thesis: "The aban-donment of the soteriological message of the church is the main reason for the dwindling of her spiritual power and therewith also of her eschatological and po-litical significance." The abandonment of the mission goes back to a christo-logical crisis. This is grounded on the preaching of less than Biblical messages with negative consequences for the church and for the people whose need for the Gospel remains unfulfilled. It will be shown that in the OT and NT various missions of the Trinity are ob-servable which are to be understood soteriologically, with the exception of the Creation. The Bible is the written expression of these missions that are evidenced within it. The distinct dynamic of the mission of Jesus is based on His obedience, His struggle against the powers of evil and the dedication of His life for the Salva-tion of the world. The ministry that preaches reconciliation (2 Cor. 5:18) represents the one who reconciled the world to Himself. The dynamic of His mission corresponds to the dynamic role of the ministry of preaching. It is incumbent on the ministry to evangelize and equip the church members for their service in the congregation. The purpose of equipping the church and calling together is to practice missions. The implementation of missions will bring about a basic positive change in the attitude of the church and her pastoral activities. Because of this, we see that our usual understanding of the sermon is based on the ecclesiological misunder-standing to adress the sermon to individuals (the listener) instead to a faithful body of Christ. The church must be obedient in a new way regard to the question of mission. This is a question of life or death. The message that is preached by the church will lead it either to destruction or to the goal-centered, missions-oriented interaction of her charisms - to the glory of God and the salvation of humankind. Deutsche Zusammenfassung Diese Arbeit liefert einen Beitrag zur Homiletik, einer Teildisziplin der Praktischen Theologie. Dabei berührt sie weitere ihrer Fachrichtungen wie Seelsorge, Kybernetik, Religionspädagogik. Zudem greift sie auf andere theologische Disziplinen zurück: Theologie des AT und NT, Missiologie, Systematische Theologie. Ebenso bezieht sich die Arbeit intradisziplinär auf Ergebnisse der Ethologie, Managementtheorie, Neurobiologie, Neuropsychotherapie, Soziologie. Die Grundthese lautet: ,,Das Ziel biblischer Verkündigung ist die sendungs-orientierte Gemeinde - Gott zum Lob, dem Menschen zur ewigen Rettung und zeitlichem Wohl." Das wird aus der Schrift nachgewiesen und für die Verkündigung und Gemeindeentwicklung fruchtbar gemacht. Aus Wahrnehmungen des hiesigen Predigtgeschehen ergibt sich eine Erkenntnis: ,,Die Preisgabe ihrer soteriologisch zu verstehenden Sendung ist die Hauptursache dafür, dass die spirituelle Kraft der Kirche schwindet und damit ihre eschatologische und politische Bedeutung." Die Preisgabe der Sendung geht auf eine Krise des Christusglaubens der Gemeinde zurück. Diese hat ihre Ursache in der an sie ergehenden Predigt mit schlimmen Folgen für die Gemeinde und die Menschen, denen sie das Evangelium schuldig bleibt. Es wird gezeigt, dass im AT und NT verschiedene Sendungen des Dreieinigen bezeugt sind, die sich, abgesehen von der Schöpfung, soteriologisch verstehen. Die Bibel ist der schriftliche Niederschlag, der in ihr bezeugten Sendungen. Die besondere Dynamik der Sendung Jesu ergibt sich aus seinem Gehorsam, seinem Kampf gegen die Mächte, seiner Lebenshingabe zum Heil der Welt. Der Dienst, der Versöhnung predigt (2. Kor 5,18), repräsentiert den, der die Welt mit sich versöhnte. Der Dynamik seiner Sendung entspricht das dynamische Predigtamt. Ihm obliegt die Zurüstung und Sammlung der Gemeinde mit dem Ziel ihrer Sendung. Die ,,Sammlung zur Sendung" führt zu grundlegenden, positiven Veränderungen der Gemeinden und ihrer pfarramtlichen Praxis. Es zeigt sich, dass unsere gewöhnliche Predigtauffassung auf einem ekklesiologischen Missverständnis beruht: Statt verbindliche, zielgerichtete Sendungsrede zu sein, ist Predigt individualisierende ,,Seelenbedienung". Adressat ist der einzelne Hörer, nicht die sendungsorientierte Gemeinde als Leib Christi. - Die Kirche steht im Blick auf ihre Sendung vor der Frage des Gehorsams als einer Frage von Leben oder Tod. Ihre Predigt führt die Gemeinden entweder ins Verderben oder zum sendungsorientierten Zusammenspiel ihrer Charismen und Dienste - zur Ehre Gottes und der Rettung und dem Wohl der Menschen. / Practical Theology / D.Th.