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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
81

De l'impermanence des formes dans les fluides granulaires : croissance et relaxation dans les mélanges / On the impermanence of form in granular fluids : growth and relaxation in mixtures

Barbier, Matthieu 22 November 2012 (has links)
Ce travail porte sur la dynamique de la matière granulaire dans l'état fluide, et sa réponse à une excitation localisée dans deux limites : une faible perturbation suite à laquelle le système relaxe rapidement vers un état homogène, ou une agitation intense donnant lieu à une onde de choc telle qu'un souffle d'explosion. Cette réponse est affectée par deux caractéristiques des fluides granulaires : les particules macroscopiques qui les composent sont d'une part inélastiques, de sorte que leur dynamique est dissipative et ne possède pas d'état d'équilibre, et d'autre part polydisperses, c'est-à-dire hétérogènes en taille et en masse. Nous isolons d'abord un effet dynamique de la polydispersité en montrant qu'il existe un mélange optimal qui minimise le temps de relaxation du fluide vers son état asymptotique. Nous nous intéressons ensuite au cas où une seule des espèces est perturbée par l'application d'un champ extérieur, et étudions l'état stationnaire hors d'équilibre ainsi établi, dans la limite du traceur où les autres espèces constituent un bain stationnaire. Enfin, nous modélisons la croissance de formes autosimilaires dans ce bain suite à une intense libération ponctuelle d'énergie, que nous comparons au souffle d'une explosion dans un gaz moléculaire. / This work focuses on the dynamics of the fluid state of granular matter, and its response to a localized perturbation in two limiting cases : relaxation toward a homogeneous state or growth of a blast wave. This response is shaped by two distinctive features of granular media: their macroscopic constituent particles are both inelastic, entailing intrinsically non-equilibrium dynamics, and polydisperse or heterogeneous in their material properties. First, we isolate the effects of polydispersity in the return of a gas to its homogeneous asymptotic state, and evidence the existence of an optimal mixture for which the relaxation time is minimal. We then restrict the perturbation to accelerating a single species with an external field in order to study the induced non-equilibrium stationary state in the tracer limit, where other species are undisturbed by this process. Finally, we model the self-similar shock wave generated in such a dissipative bath by an intense yet localized release of energy, and contrast it with blast waves in molecular gases.
82

Design of high-speed networks considering monofractal and multifractal traffic models.

Hellinton Hatsuo Takada 27 August 2007 (has links)
Fractal traffic models capture uniquely statistical scaling characteristics and the burstiness of the real network traffic. The impact of such traffic models on existing networks has been studied extensively in the related literature and the relevance of such analysis to dimension the necessary resources and evaluate correctly the performance of these systems using computational simulation is well-known. On the other hand, the project of network algorithms already taking into account these models possesses several open issues due to the constant evolving network technologies. The design of high-speed networks considering fractal traffic models is the objective of this work and in order to illustrate the extension of the universe of possible applications, several different network scenarios were chosen: traffic monitoring applied to an intrusion detection system, traffic regulation to maintain the necessary quality of service in a domain according to some service level agreement, arriving traffic conformation at the entrance of an optical network domain and the planning of the necessary bandwidth for a satellite-based network carrying Internet traffic. In this work, important contributions were obtained for the previous enumerated scenarios: statistical process controls to monitor fractal sequences were developed; the leaky bucket, a traditional traffic regulator, was extended to be able to deal with fractal traffic; approaches to plan burst assembly algorithms, a class of traffic shaping mechanisms of optical burst switching networks, were introduced for the case when the incoming traffic is fractal and an estimative of the necessary bandwidth of a satellite-based demand-assignment multiple access system receiving fractal traffic at its entrance was obtained. All the presented results were theoretically and numerically studied. The results show the superior performance of the proposed solutions compared with existent techniques when the local traffic is fractal.
83

Estudos da biodisponibilidade e bioequivalência de medicamentos com alimentação: fundamentos e critérios de execução / Bioavailability and bioequivalence studies of medicines with feeding: fundaments and execution criteria

Lima Filho, Pedro de 16 September 2005 (has links)
A biodisponibilidade é definida pelos parâmetros de velocidade e extensão com que o fármaco atinge a circulação sistêmica a partir da forma farmacêutica, sendo uma propriedade não somente do fármaco, mas também da formulação, representando o desempenho in vivo da qualidade do medicamento. O medicamento genérico, para ser intercambiável com sua referência (geralmente o inovador registrado após comprovação de eficácia e segurança), deve ser considerado pelas autoridades regulatórias como seu equivalente terapêutico. A bioequivalência é o estudo comparativo das biodisponibilidades entre medicamentos, empregado para comprovação de equivalência terapêutica, baseada no princípio de que a similaridade dos perfis sanguíneos de concentração-tempo proporciona similares resultados quanto à eficácia e segurança. O presente trabalho compreendeu uma abordagem sobre os estudos de biodisponibilidade e bioequivalência com alimentação, com objetivo de sistematização dos fundamentos científicos e critérios normativos nacionais e internacionais, avaliação da necessidade e elaboração de diretrizes para condução destes estudos. Foi pesquisada a literatura científica sobre o tema, com ênfase nas publicações dos últimos dez anos, e também as diretrizes regulatórias nacionais e internacionais vigentes. Foram avaliados os efeitos do alimento na absorção gastrintestinal de fármacos, os fatores envolvidos na interação fármaco-alimento e os mecanismos físico-químicos e fisiológicos envolvidos. O alimento pode influenciar a absorção dos fármacos e promover aumento, retardo ou redução de absorção, devido a diferentes efeitos, por exemplo: prolongamento do tempo de esvaziamento gástrico, interação direta do fármaco com constituintes do alimento, aumento da viscosidade do conteúdo intestinal, alteração do pH, aumento do fluxo sanguíneo esplâncnico e interação com transportadores. A interação fármaco-alimento pode resultar em alterações farmacocinéticas e farmacodinâmicas. O efeito do alimento é mais significativo nas fases de absorção e metabolismo do fármaco, podendo resultar em perda de eficácia ou toxicidade. As interações fármaco-alimento são influenciadas pela natureza do alimento, constituição e quantidade da refeição, tempo entre alimentação e medicação e pela formulação. A refeição altamente gordurosa tem maior potencial de alteração da fisiologia gastrintestinal, principalmente aumentando o tempo de esvaziamento gástrico, o fluxo sanguíneo e a secreção biliar. Esses efeitos podem afetar significativamente a absorção de fármacos, sendo especialmente críticos para as formulações de liberação modificada. O efeito total do alimento na farmacocinética é resultante da interação de múltiplos efeitos relacionados ao fármaco, à formulação, à fisiologia gastrintestinal e à refeição. Devido à variabilidade e difícil previsibilidade dos efeitos do alimento sobre a velocidade e extensão de absorção dos fármacos, devem ser conduzidos estudos de efeito do alimento para novos fármacos e novas formulações. A pesquisa resultou na compilação das diretrizes para avaliação do efeito do alimento na biodisponibilidade, incluindo-se os desenhos dos estudos. É apresentado um esquema para avaliação da necessidade dos estudos de biodisponibilidade e bioequivalência, com base nas características do fármaco e nos tipos de formulações. As diretrizes para requerimento e condução dos estudos foram sistematizadas em uma proposta de guia para estudos de biodisponibilidade e bioequivalência com alimentação a ser empregado no caso de registro e alterações pós-registro para medicamentos novos, genéricos e similares no Brasil. / Bioavailability is defined by rate and extension parameters with which the drug reaches the systemic circulation from its dosage form, being not only a property of such drug, but also of the formulation, representing the in vivo quality of the medicine. In order to be interchangeable with its reference drug (usually the innovative drug registered after efficacy and safety proof), the generic drug must be considered as its therapeutic equivalent. Bioequivalence is the comparative study between drugs\' bioavailabilities, used for the proving of therapeutic equivalence, based on the principle that the similarity between blood concentration-time profiles generates similar efficacy and safety results. This work is a discussion about the food-effect bioavailability and fed bioequivalence studies, aiming at systematizing the scientific fundaments and national and international regulatory criteria, necessity evaluation and elaboration of de guidelines for studies execution. Research was done on scientific literature on the subject, with emphasis on publications over the last ten years, and also on current regulatory guidelines. The effects of food on the gastrointestinal absorption of the drugs, the factors related to the food-drug interaction and the physical-chemical and physiological mechanisms involved were evaluated. Food may influence the drug absorption and cause drug absorption increase, delay or reduction due to different factors, for example: gastric emptying time increase, direct drug interaction with food constituents, intestinal content viscosity increase, pH alterations, spleen blood flow increase and transporter interaction. The food-drug interaction may cause pharmacokinectic and pharmacodynamics alterations. Food\'s effect is most significant during the absorption and metabolic phases of the drug and may result in efficacy loss or toxicity. The food-drug interaction is influenced by the nature of the food, meal constitution and quantity, feeding and medication interval time and formulation. A high-fat meal has greater gastrointestinal physiology alteration potential, especially increasing the gastric emptying time, the blood flow and bile secretion. These effects may significantly impact the drugs\' absorption being especially critical for the modified-release formulations. Toe total food effect on pharmacokinectic is the result of the interaction of multiple effects related to the drug, the formulation, the gastrointestinal physiology and the meal. Due to its variability and the difficulty to predict the effects of food on the rate and extension of drugs\' absorption effect studies must be carried out for new drugs and new formulations. The research resulted in the compilation of the guidelines for the evaluation of food effects on bioavailability, including the studies\' designs. A scheme is presented for the evaluation of the necessity of bioavailability and bioequivalence studies based on the drug\'s characteristics and the types of formulations. The guidelines for the requirement and conduction of the studies were systematized in a guide proposal for bioavailability and bioequivalence studies of medicines with feeding to be used in the case of registration, and post-registration changes for new, generic and similar drugs in Brazil.
84

Estudos da biodisponibilidade e bioequivalência de medicamentos com alimentação: fundamentos e critérios de execução / Bioavailability and bioequivalence studies of medicines with feeding: fundaments and execution criteria

Pedro de Lima Filho 16 September 2005 (has links)
A biodisponibilidade é definida pelos parâmetros de velocidade e extensão com que o fármaco atinge a circulação sistêmica a partir da forma farmacêutica, sendo uma propriedade não somente do fármaco, mas também da formulação, representando o desempenho in vivo da qualidade do medicamento. O medicamento genérico, para ser intercambiável com sua referência (geralmente o inovador registrado após comprovação de eficácia e segurança), deve ser considerado pelas autoridades regulatórias como seu equivalente terapêutico. A bioequivalência é o estudo comparativo das biodisponibilidades entre medicamentos, empregado para comprovação de equivalência terapêutica, baseada no princípio de que a similaridade dos perfis sanguíneos de concentração-tempo proporciona similares resultados quanto à eficácia e segurança. O presente trabalho compreendeu uma abordagem sobre os estudos de biodisponibilidade e bioequivalência com alimentação, com objetivo de sistematização dos fundamentos científicos e critérios normativos nacionais e internacionais, avaliação da necessidade e elaboração de diretrizes para condução destes estudos. Foi pesquisada a literatura científica sobre o tema, com ênfase nas publicações dos últimos dez anos, e também as diretrizes regulatórias nacionais e internacionais vigentes. Foram avaliados os efeitos do alimento na absorção gastrintestinal de fármacos, os fatores envolvidos na interação fármaco-alimento e os mecanismos físico-químicos e fisiológicos envolvidos. O alimento pode influenciar a absorção dos fármacos e promover aumento, retardo ou redução de absorção, devido a diferentes efeitos, por exemplo: prolongamento do tempo de esvaziamento gástrico, interação direta do fármaco com constituintes do alimento, aumento da viscosidade do conteúdo intestinal, alteração do pH, aumento do fluxo sanguíneo esplâncnico e interação com transportadores. A interação fármaco-alimento pode resultar em alterações farmacocinéticas e farmacodinâmicas. O efeito do alimento é mais significativo nas fases de absorção e metabolismo do fármaco, podendo resultar em perda de eficácia ou toxicidade. As interações fármaco-alimento são influenciadas pela natureza do alimento, constituição e quantidade da refeição, tempo entre alimentação e medicação e pela formulação. A refeição altamente gordurosa tem maior potencial de alteração da fisiologia gastrintestinal, principalmente aumentando o tempo de esvaziamento gástrico, o fluxo sanguíneo e a secreção biliar. Esses efeitos podem afetar significativamente a absorção de fármacos, sendo especialmente críticos para as formulações de liberação modificada. O efeito total do alimento na farmacocinética é resultante da interação de múltiplos efeitos relacionados ao fármaco, à formulação, à fisiologia gastrintestinal e à refeição. Devido à variabilidade e difícil previsibilidade dos efeitos do alimento sobre a velocidade e extensão de absorção dos fármacos, devem ser conduzidos estudos de efeito do alimento para novos fármacos e novas formulações. A pesquisa resultou na compilação das diretrizes para avaliação do efeito do alimento na biodisponibilidade, incluindo-se os desenhos dos estudos. É apresentado um esquema para avaliação da necessidade dos estudos de biodisponibilidade e bioequivalência, com base nas características do fármaco e nos tipos de formulações. As diretrizes para requerimento e condução dos estudos foram sistematizadas em uma proposta de guia para estudos de biodisponibilidade e bioequivalência com alimentação a ser empregado no caso de registro e alterações pós-registro para medicamentos novos, genéricos e similares no Brasil. / Bioavailability is defined by rate and extension parameters with which the drug reaches the systemic circulation from its dosage form, being not only a property of such drug, but also of the formulation, representing the in vivo quality of the medicine. In order to be interchangeable with its reference drug (usually the innovative drug registered after efficacy and safety proof), the generic drug must be considered as its therapeutic equivalent. Bioequivalence is the comparative study between drugs\' bioavailabilities, used for the proving of therapeutic equivalence, based on the principle that the similarity between blood concentration-time profiles generates similar efficacy and safety results. This work is a discussion about the food-effect bioavailability and fed bioequivalence studies, aiming at systematizing the scientific fundaments and national and international regulatory criteria, necessity evaluation and elaboration of de guidelines for studies execution. Research was done on scientific literature on the subject, with emphasis on publications over the last ten years, and also on current regulatory guidelines. The effects of food on the gastrointestinal absorption of the drugs, the factors related to the food-drug interaction and the physical-chemical and physiological mechanisms involved were evaluated. Food may influence the drug absorption and cause drug absorption increase, delay or reduction due to different factors, for example: gastric emptying time increase, direct drug interaction with food constituents, intestinal content viscosity increase, pH alterations, spleen blood flow increase and transporter interaction. The food-drug interaction may cause pharmacokinectic and pharmacodynamics alterations. Food\'s effect is most significant during the absorption and metabolic phases of the drug and may result in efficacy loss or toxicity. The food-drug interaction is influenced by the nature of the food, meal constitution and quantity, feeding and medication interval time and formulation. A high-fat meal has greater gastrointestinal physiology alteration potential, especially increasing the gastric emptying time, the blood flow and bile secretion. These effects may significantly impact the drugs\' absorption being especially critical for the modified-release formulations. Toe total food effect on pharmacokinectic is the result of the interaction of multiple effects related to the drug, the formulation, the gastrointestinal physiology and the meal. Due to its variability and the difficulty to predict the effects of food on the rate and extension of drugs\' absorption effect studies must be carried out for new drugs and new formulations. The research resulted in the compilation of the guidelines for the evaluation of food effects on bioavailability, including the studies\' designs. A scheme is presented for the evaluation of the necessity of bioavailability and bioequivalence studies based on the drug\'s characteristics and the types of formulations. The guidelines for the requirement and conduction of the studies were systematized in a guide proposal for bioavailability and bioequivalence studies of medicines with feeding to be used in the case of registration, and post-registration changes for new, generic and similar drugs in Brazil.
85

Empati för personer som utsatts för våld inom förhållanden / Empathy with a person who has been subjected to violence in a relationship

Hagberg, Cecilia January 2008 (has links)
<p>Personens egen erfarenhet samt subjekts/objektssyn och ansvarsyn har visats vara viktiga förklaringsfaktorer till empati för en annan. Den här studien undersökte huruvida empati har samband med empatisörens egna erfarenheter, tillskrivet ansvar och subjekts/objektssyn samt hur en person som blir utsatt för våld i sitt förhållande upplevs av andra. En enkätundersökning utfördes på fyra gymnasieklasser där eleverna läste en fiktiv berättelse om en kvinna som blir utsatt för våld i sitt förhållande. De besvarade frågor om deras upplevelse av kvinnan samt deras erfarenhet av våld. Resultatet av studien behandlades främst kvalitativt, men också genom statistiska analyser. Studien fann inte något samband mellan empati och tidigare erfarenhet men ett samband framträdde mellan empati och ansvarssyn samt empati och subjektssyn.</p> / <p>Research has shown that similar experience is not the only explanation for empathy. Other factors that can influence empathy are: subject/object viewing and responsibility. The focus of the present study was to investigate the relationship between (a) similar previous experience and empathy, (b) attribution of responsibility and empathy and (c) subject view and empathy. A questionnaire was handed out to four upper secondary school classes. The students were asked to read a story about a woman who was abused by her husband. They also answered questions about how they perceived the woman and about their own previous experience of violence. The results of this study are accounted for qualitatively and with statistical analyses. The study showed no association between similar experience and empathy but there was a strong correlation between responsibility, subject view and empathy.</p>
86

Evaluating the accuracy of imputed forest biomass estimates at the project level

Gagliasso, Donald 01 October 2012 (has links)
Various methods have been used to estimate the amount of above ground forest biomass across landscapes and to create biomass maps for specific stands or pixels across ownership or project areas. Without an accurate estimation method, land managers might end up with incorrect biomass estimate maps, which could lead them to make poorer decisions in their future management plans. Previous research has shown that nearest-neighbor imputation methods can accurately estimate forest volume across a landscape by relating variables of interest to ground data, satellite imagery, and light detection and ranging (LiDAR) data. Alternatively, parametric models, such as linear and non-linear regression and geographic weighted regression (GWR), have been used to estimate net primary production and tree diameter. The goal of this study was to compare various imputation methods to predict forest biomass, at a project planning scale (<20,000 acres) on the Malheur National Forest, located in eastern Oregon, USA. In this study I compared the predictive performance of, 1) linear regression, GWR, gradient nearest neighbor (GNN), most similar neighbor (MSN), random forest imputation, and k-nearest neighbor (k-nn) to estimate biomass (tons/acre) and basal area (sq. feet per acre) across 19,000 acres on the Malheur National Forest and 2) MSN and k-nn when imputing forest biomass at spatial scales ranging from 5,000 to 50,000 acres. To test the imputation methods a combination of ground inventory plots, LiDAR data, satellite imagery, and climate data were analyzed, and their root mean square error (RMSE) and bias were calculated. Results indicate that for biomass prediction, the k-nn (k=5) had the lowest RMSE and least amount of bias. The second most accurate method consisted of the k-nn (k=3), followed by the GWR model, and the random forest imputation. The GNN method was the least accurate. For basal area prediction, the GWR model had the lowest RMSE and least amount of bias. The second most accurate method was k-nn (k=5), followed by k-nn (k=3), and the random forest method. The GNN method, again, was the least accurate. The accuracy of MSN, the current imputation method used by the Malheur Nation Forest, and k-nn (k=5), the most accurate imputation method from the second chapter, were then compared over 6 spatial scales: 5,000, 10,000, 20,000, 30,000, 40,000, and 50,000 acres. The root mean square difference (RMSD) and bias were calculated for each of the spatial scale samples to determine which was more accurate. MSN was found to be more accurate at the 5,000, 10,000, 20,000, 30,000, and 40,000 acre scales. K-nn (k=5) was determined to be more accurate at the 50,000 acre scale. / Graduation date: 2013
87

The experimental investigation of the effect of chamber length on jet precession

Madej, Adam Martin 11 1900 (has links)
The effect of chamber length and Reynolds number on the stability and behavior of the flow field generated by a precessing jet nozzle was studied using stereoscopic particle image velocimetry (StereoPIV). An algorithm was developed to determine the mode of the flow based on the distribution of axial velocity. The optimal chamber length for precession to occur was found to be between 2 and 2.75 chamber-diameters. There is no precession at a chamber length of one diameter, and the occurrence of precession was found to be strongly related to Reynolds number. Conditionally averaged velocity distributions for the flow in precessing mode were calculated. The effect of initial condition on downstream behavior of axisymmetric jets was examined. Variations in spread and decay rates were found for jets issuing from different nozzles. Self-similar solutions for axisymmetric jets are therefore not universal, and are instead dependent upon initial conditions at the source.
88

Empati för personer som utsatts för våld inom förhållanden / Empathy with a person who has been subjected to violence in a relationship

Hagberg, Cecilia January 2008 (has links)
Personens egen erfarenhet samt subjekts/objektssyn och ansvarsyn har visats vara viktiga förklaringsfaktorer till empati för en annan. Den här studien undersökte huruvida empati har samband med empatisörens egna erfarenheter, tillskrivet ansvar och subjekts/objektssyn samt hur en person som blir utsatt för våld i sitt förhållande upplevs av andra. En enkätundersökning utfördes på fyra gymnasieklasser där eleverna läste en fiktiv berättelse om en kvinna som blir utsatt för våld i sitt förhållande. De besvarade frågor om deras upplevelse av kvinnan samt deras erfarenhet av våld. Resultatet av studien behandlades främst kvalitativt, men också genom statistiska analyser. Studien fann inte något samband mellan empati och tidigare erfarenhet men ett samband framträdde mellan empati och ansvarssyn samt empati och subjektssyn. / Research has shown that similar experience is not the only explanation for empathy. Other factors that can influence empathy are: subject/object viewing and responsibility. The focus of the present study was to investigate the relationship between (a) similar previous experience and empathy, (b) attribution of responsibility and empathy and (c) subject view and empathy. A questionnaire was handed out to four upper secondary school classes. The students were asked to read a story about a woman who was abused by her husband. They also answered questions about how they perceived the woman and about their own previous experience of violence. The results of this study are accounted for qualitatively and with statistical analyses. The study showed no association between similar experience and empathy but there was a strong correlation between responsibility, subject view and empathy.
89

Impact of Metallic Projectiles on a Ceramic Target Surface : Transition Between Interface Defeat and Penetration

Renström, René January 2006 (has links)
The purpose of this thesis is to gain understanding of the load on flat target surfaces produced by projectile impact. Models are proposed from which upper and lower bounds can be derived for the transition be-tween interface defeat and normal penetration. It is shown that the dominating contribution to the normal load is generally provided by the hydrodynamic pressure due to the effect of inertia. In addition it is shown that the contributions from yield strength and compressibility are also significant. For a cylindrical tungsten alloy projectile at an impact velocity representative of to-day’s ordnance velocities, the contributions to the load intensity on the axis of symmetry from yield strength and compressibility are shown to be 15% and 3.4%, respectively, of that of inertia. Impact tests have shown that for conical projectiles transition from interface defeat to penetration occurs at a significantly lower impact velocity than for cylindrical projectiles. In order to better understand the influence of projectile shape, a conical projectile in axi-symmetric impact is studied by use of an analytical model for self-similar flow, and the results obtained are compared to results of numerical simula-tions. It is shown how the maximum load intensity, and the position of the maximum, depends on the apex angle. For an apex angle of 90º, the maximum load intensity is found to be almost three times that pro-duced by a cylindrical projectile with the same impact velocity. This maximum occurs well off the axis of symmetry and is 20% larger than the load intensity at this axis. Both the self-similar model and the nu-merical simulations show that the contribution to the load intensity from compressibility is positive below and negative above an apex angle of around 80º. The contribution of yield strength to the load in-tensity at centre of impact depends only weakly on the apex angle and is therefore similar to that of a cylindrical projectile.
90

Skatteflyktslagens tillämplighet vid generationsskifte i fåmansföretag : Gränsdragningen av samma eller likartad verksamhet

Bergkvist, Joakim January 2012 (has links)
The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act. The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity. In 2011 the Supreme Administrative Court announced two rulings that expanded the con-cept of equal or similar activity. According to the rulings no transfer of assets is needed since the purchase price is enough for companies to be considered to carry out equal or similar activity, thus was the shares considered qualified. The decisive factor is that the pur-chase price has been generated by the owner or a family member. A transfer of ownership implies that a new generation will be handling the business. Fur-thermore, shares in closely held companies are qualified if the owners are active in signifi-cant quantities. That fact in relation to that the decisive factor is that the purchase price has been generated by the owner implies that any purchase price will be generated by the own-er. Therefore, the companies will carry out equal or similar activity which means that no tax benefit is achieved, thus will not the Tax evasion Act be applicable.

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