HD avgjorde år 2013 två mål som ändrade rättsläget för stämpelskatt på gåva av fast egendom. Innan HD:s avgöranden kunde fastigheter stämpelskattefritt överlåtas genom gåva till aktiebolag om ersättningen understeg 85 procent av fastighetens taxeringsvärde. Idag är dock utgångspunkten att fastighetsöverlåtelser till aktiebolag ska presumeras vara stämpelskattepliktiga tillskott istället för gåvor. HD:s ändring av rättsläget har lett till en oklarhet i hur liknande överlåtelser ska bedömas i inkomstskattemässigt hänseende. I uppsatsen utreds därför om begreppet gåva bör tolkas enhetligt eller om det finns anledning att göra skillnad mellan gåvoöverlåtelser i stämpelskattemässigt och inkomstskattemässigt hänseende. För att en gåva ska föreligga krävs alltid att tre allmänna gåvorekvisit är uppfyllda. Genom en utredning av praxis från HD och HFD fastställs i uppsatsen att gåvobegreppet inte kan anses enhetligt eftersom gåvorekvisiten tolkas olika civilrättsligt och skatterättsligt. Det finns därmed till viss del anledning att behandla gåvoöverlåtelser olika i olika hänseenden. Samtidigt visar uppsatsen att det måste beaktas att gåva i grunden är ett civilrättsligt begrepp. Att ledning hämtas från civilrätten vid tolkning av gåvorekvisiten i skatterättsliga sammanhang är därmed ofrånkomligt. Det kan därför inte dras någon klar slutsats om att rättsläget för inkomstskatt kommer att ändras. Vid fastighetsöverlåtelser till aktiebolag bör enligt vår åsikt en enhetlig tolkning av gåvobegreppet göras i inkomstskattemässigt och stämpelskattemässigt hänseende. En ändring av rättsläget för inkomstskatt är därför befogad. Om HFD ändrar rättsläget kommer möjligheten att nyttja överlåtelseformen kattrumpa att begränsas och fler överlåtelser kommer således att omfattas av inkomstskatt. I uppsatsen presenteras dock underprisöverlåtelser som en alternativ överlåtelseform. / In 2013 two judgments were delivered by the Supreme Court. These judgments changed the legal position for stamp duty on gifts of realty. Before the change it was possible to transfer real estates to limited companies as a gift without being charged by stamp duty. Today transfers of real estates to limited companies are presuming to be stamp duty taxable accessions instead of tax-exempted gifts. The Supreme Court’s change of the legal position has resulted in an ambiguity regarding how similar transfers should be judged from an income tax perspective. Due to this, the purpose of this thesis is to examine if the concept of gift should be given a uniform interpretation or if there exists reasons to distinguish transfers of gifts in the perspective of stamp duty and income tax. A gift exists if three necessary conditions are fulfilled. Case law of the Supreme Court and the Supreme Administrative Court indicates that the concept of gift is not an uniformed concept since the necessary condicitions are interperated differently. Therefore, there exists reasons to treat transfers of gifts differently in various perspectives. On the other hand, the thesis shows that it must be taken into account that the concept of gift derives from the civil law. Thus, the civil law affects the interpretation of gift within income tax. Therefore it is not possible to conclude whether the legal position is going to change or not. Our opinion is that the concept of gift should be uniformly interperated when real estates are transferred to limited companies. Hence, a change of the legal position is justified. If the Supreme Administrative Court will change the legal position, the use of the “kattrumpa” will be limited and more tranfers will be charged by income tax. The thesis presents transactions to a price below the market value as an alternative to “kattrumpa”.

Made available in DSpace on 2014-12-17T15:37:21Z (GMT). No. of bitstreams: 1 FlavioFB.pdf: 284121 bytes, checksum: ff963989598b589fdee85c0d64ed36f6 (MD5) Previous issue date: 2007-04-13 / Conselho Nacional de Desenvolvimento Cient?fico e Tecnol?gico / Several studies have shown that there is a circadian modulation of explicit memory. This modulation can occur independently in each one of the mnemonic processes. The aim of this study was to evaluate the influence of time of training on short-term memory (STM) and long-term memory (LTM), using a recognition task. Moreover, a possible circadian modulation in retrieving was investigated when this process matched the acquisition hour (time stamp). The chronotype variable was also considered. Fifty-seven undergraduate students aging between 18 and 25 years (21,72 ? 2,14; 28 ♂) participated in this study. In the training phase (acquisition) the subjects heard a ten word list. Following this, they answered a recognition test to evaluate STM and one week later they answered a recognition test to evaluate LTM. In each chronotype, the subjects were divided in groups according to the training hour, part of them in the morning and the other in the afternoon. One week later some of the subjects in each group underwent LTM testing in the morning and others in the afternoon. When the subjects performances were analyzed together, independently of the chronotypes, a training hour effect was found in the LTM. The subjects trained in the afternoon had better performance. No time of day effect was found in the STM and in retrieving from the LTM. However, the morning types who were trained and tested in the same hour had a better performance in the LTM when compared to morning types trained and tested in different hours. This effect did not occur when the other chronotypes were analyzed. The circadian modulation seems to occur at least in two different ways. First, there is a circadian modulation in the acquisition/consolidation processes, with a better performance occuring in the afternoon. Secondly, there is a modulation in the retrieval mnemonic process, called time stamp phenomenon. This phenomenon, that occurred in the morning types, is showed for the first time in humans / Na literatura h? diversas evid?ncias da modula??o circadiana na mem?ria expl?cita. Essa modula??o pode acontecer de forma independente em cada um dos processos mnem?nicos. O objetivo deste trabalho foi avaliar o efeito do hor?rio do dia sobre o desempenho da mem?ria de curto-prazo (MCP) e de longo-prazo (MLP), utilizando testes de reconhecimento de palavras. Al?m disso, foi investigada uma poss?vel modula??o na evoca??o quando esta ocorria no mesmo hor?rio da aquisi??o (estampa temporal), levando em considera??o a vari?vel cronotipo. Participaram do estudo 57 estudantes universit?rios, sendo 28 homens, entre 18 e 25 anos (21,72 ? 2,14). No treino (aquisi??o), os sujeitos escutaram uma lista de dez palavras. Logo a seguir, realizaram um teste de reconhecimento para avaliar a MCP e uma semana depois, realizaram um teste de reconhecimento para avaliar a MLP. Em cada um dos cronotipos, os sujeitos foram divididos em grupos conforme o hor?rio de realiza??o do treino da tarefa, parte pela manh? e a outra parte pela tarde. Uma semana depois parte dos sujeitos em cada um dos grupos realizou o teste para MLP pela manh? e outra pela tarde. Quando o desempenho dos sujeitos foi analisado conjuntamente, independente da classifica??o do cronotipo, foi encontrado um efeito do hor?rio da aprendizagem na MLP, tendo melhor desempenho os sujeito que foram treinados pela tarde. N?o foi evidenciado um efeito do hor?rio na MCP e na evoca??o da MLP. No entanto, os matutinos que foram treinados e testados no mesmo hor?rio tiveram um melhor desempenho do que os matutinos que foram treinados e testados em hor?rio diferentes. Esse fen?meno n?o foi encontrado nos outros cronotipos. A modula??o circadiana na mem?ria de reconhecimento parece ocorrer de pelo menos duas formas distintas. A primeira, no hor?rio da aquisi??o/consolida??o, tendo o hor?rio da tarde uma superioridade em rela??o ao da manh?. E a outra de acordo com o hor?rio em que ocorre a evoca??o (estampa temporal), tendo sido pela primeira vez demonstrado esse fen?meno em seres humanos, ainda que apenas nos matutinos

Nombreux sont les artistes plus ou moins reconnus qui travaillent pour le compte de l’administration postale depuis 1928, année d'émission du premier timbre-poste français gravé en taille-douce. Cette technique, devenue le procédé par excellence de création des timbres-poste en France, se développa et connut des temps forts avec les années 1930 et jusque dans les années 1970. Tous les timbres-poste, à quelques rares exceptions, sont alors gravés par des artistes. Peu à peu, l’apparition de nouveaux procédés de fabrication, tels que l’héliogravure, l’offset et la gravure assistée par ordinateur, s’impose à la taille-douce traditionnelle. Aussi, le poinçon, plaque en acier qui sert de support au graveur, est progressivement remplacé par des procédés électromécaniques et photochimiques permettant d’obtenir des délais d’exécution et des coûts de fabrication bien moindres et sans doute mieux adaptés à des productions industrielles. Cette étude présente une analyse de l’évolution de l’art de la gravure, de sa place et de son rôle dans le domaine de la philatélie durant une période précise, de 1928 à nos jours. Le statut de l’artiste graveur et sa reconnaissance artistique évoluent au même titre que changent le statut de l’administration postale, sa politique et ses besoins liés aux exigences économiques du marché. L’examen approfondi des créations philatéliques, commandes régies par un cahier des charges strict ainsi que des conditions de travail et de l’investissement des graveurs de timbres face à leur métier, a permis de présenter les particularités esthétiques et plastiques de leurs travaux et de leur attribuer une place dans le domaine de l’art. / Many artists, some more famous than others, have worked for the postal administration since 1928, the year of the first issue of an engraved French postage stamp . This technique, which became the most important method of creating postage stamps in France, developed and reached a peak in the 1930s and continued until the 1970s. During this time all postage stamps, with few exceptions, were engraved by artists. Gradually, however, the emergence of new manufacturing processes, such as heliogravure, offset printing and computer-aided engraving, replaced traditional engraving. Also, the stamping device, a steel plate that served as a support for the engraver, was gradually replaced by electromechanical and photochemical processes making it possible to obtain much lower turnaround times and manufacturing costs and was probably better suited to industrial production. This study presents an analysis of the development of the art of engraving, its place and its role in Philately during a specific period, from 1928 to the present day. The status of the engraver and his artistic recognition changed along with the status of the postal administration, its policy and its needs in response to the economic demands of the market. The in-depth review of philatelic creations, orders governed by strict specifications, working conditions and the investment of stamp engravers in their craft, has made it possible to show the aesthetic and plastic features of their work and secure them a place in the art world.

This thesis deals with a concept and physical prototype of an intelligent, electronically programmable stamp, based on inkjet print. The stamp is basically a small inkjet printer. The stamp can print a simple custom text and is meant to replace regular office stamps. The benefit of the proposed stamp should include cost reduction and need for multiple stamps. The theoretical concept is followed by a prototype, which is an essential part of this work.

The diploma thesis of the master's study in the field of M2I-K presents a design of a hollow rotating part made of metal sheet with a tapering bottom. Deep drawing technology was chosen as the best suited option for production without thinning the wall. Stainless steel was chosen as a source material for production parts in compliance to ČSN 172 40. The drinker is produced by three drawing operations where each operation is performed separately on a standalone press CTH 250 developed by ŽĎAS a. s. A sheet measuring 1500 x 3000 x 1 mm with diameter 428 mm was evaluated as the most economically viable for production of a semi-finished product – rondel. For one year production produced in a series of annual volume 100,000 pieces.

The adoption of Health Information Systems (HIS) by primary care clinics and practitioners has become a standard in the healthcare industry. This increase in HIS utilization enables the informatization and automation of many paper-based clinical workflows, such as clinical referrals, through systems interoperability. The healthcare industry defines several interoperability standards and mechanisms to support the exchange of data among HIS. For example, the health authorities, Interior Health and Northern Health, created the CDX system to provide interoperability for HIS across British Columbia using SOAP Web Services and HL7 Clinical Document Architecture (CDA) interoperability standards. The CDX interoperability allows HIS such as Electronic Medical Record (EMR) systems to exchange information with other HIS, such as patients clinical records, clinical notes and laboratory testing results. In addition, to ensure the EMR systems adhere to the CDX specification, these health authorities conduct conformance testing with the EMR vendors to certify the EMR systems. However, conformance testing can only cover a subset of the systems' specifications and a few use cases. Therefore, systems properties that are not closely associated with the systems (i.e. emergent properties) are hard, or even impractical, to assure using only conformance testing. System safety is one of these properties that are particularly significant for EMR systems because it deals with patient safety. A well-known approach for improving systems safety is through hazard analysis. For scenarios where the human factor is an essential part of the system, such as EMR systems, the System-Theoretic Process Analysis (STPA) is more appropriate than traditional hazard analysis techniques. In this work, we perform a hazard analysis using STPA on the CDX conformance profile in order to evaluate and improve the safety of the CDX system interoperability. In addition, we utilize and customize a tool named FASTEN to support and facilitate the analysis. To conclude, our analysis identified a number of new safety-related constraints and improved a few other already specified constraints. / Graduate

Master of Music / Department of Music / Frank C. Tracz / This document was submitted to the Graduate School of Kansas State University as a partial requirement for the Master’s of Music Education degree. It contains information about music education philosophy, what defines quality literature, theoretical and historical analyses, and rehearsal plans for each of the three pieces that were performed on the Graduate Student Conducting Recital on Wednesday, March 11, 2009. Selections performed on the recital included in the document’s analysis portion include Four Scottish Dances by Malcolm Arnold, arranged by John Paynter, Mosaic, Op. 30 by Mario Gaetano, and Celebration Fanfare from “Stepping Stones” by Joan Tower, arranged by Jack Stamp. The analytical methods employed in this document and the rehearsal techniques listed are based on the Blocker/Miles unit studies and macro-micro-macro concepts from the Teaching Music Through Performance in Band book series.

This study explores and assesses the attitudes of the personnel of welfare-oriented governmental bureaucracies toward the poor. To fulfill these goals, a treatment and a control group were selected to compare their attitudes toward this group. They were measured by a disguised-structured instrument using the survey approach. It was found that the majority of respondents in both groups have a pro-poor attitude but it is more prevalent among the bureaucrats than among the students. In light of the knowledge we have of the effect of attitudes on the execution of policies, these results suggest that the policies governing the different programs studied are being executed to the advantage of the client.

Sur le site de Ras el Bassit, durant les campagnes de fouilles menées de 1971 à 1984, 133 timbres amphoriques furent trouvés principalement dans le Tell du Meidan. Ces timbres sont des artefacts précieux. En effet, ce mémoire démontre comment les timbres amphoriques contribuent à l’élaboration de l’histoire d’un site, vue ici par l’analyse de ces 133 timbres amphoriques. Tout d’abord, les termes de base sont présentés pour expliquer ce que sont une amphore et un timbre. Par la suite, l’historiographie des recherches faites sur les timbres montre que, depuis le recueillement des informations sur les sites de production, certaines séries de timbres furent datés à l’année près, contribuant ainsi à améliorer les datations des autres sites. C’est de cette manière que les anses timbrées contribuent le plus souvent à améliorer un site. Il existe aussi d’autres apports. Par exemple, en localisant la production d’une série de timbres, les échanges commerciaux peuvent être aperçus. À travers l’analyse de ces 133 timbres, le site de Ras el Bassit pourra être mieux daté pendant l’époque hellénistique. En effet, les couches stratigraphiques en contexte pourront alors avoir un élément datable d’une grande précision, si tel est le cas. De plus, en connaissant la provenance de ces timbres amphoriques, elle démontrera que les échanges (avec des amphores timbrées) commencèrent dès le IVe siècle, ce qui correspond à une reprise des importations grecques. Ces importations dureront pendant toute l’époque hellénistique. / In the site of Ras el Bassit, during 1971 to 1984’s excavations plan, 133 amphora stamps have been found principally in the Tell du Meidan. These stamps are precious artefacts. Effectively, this dissertation shows how the amphora stamps help the archeologists to know the history of an archeological site, in this case the site of Ras el Bassit. First of all, the basic terms will be presented to explain what are an amphora and a stamp. Then, the historiography research on the amphora stamps shows that since the discovery of amphorae workshops, some stamp’s categories were dated to the year, contributing to the dating of others sites. The dating is the principal contribution of a stamp, but there are others. For example, by locating the production of stamp categories, the trade is visible. With the analysis of these 133 amphora stamps, the dating of Ras el Bassit can be reevaluated and more accurate. Moreover, knowing the origin of these stamps, it will demonstrate that the exchanges (with the amphorae with stamps) began as early as the fourth century B.C., which corresponds to a resumption of Greek imports. These imports will last throughout the Hellenistic period.

Esta pesquisa investiga a prática de artistas do Nordeste brasileiro a partir do uso do carimbo como linguagem, no intuito de compreender essas produções, sob o contexto sociocultural e político no qual estão inseridas. Apresentamos uma arqueologia do carimbo, aproximando-o da xilogravura a partir da técnica de impressão, para, em seguida, traçar um panorama mais geral de sua emergência na história da arte moderna e contemporânea. A partir da pesquisa no acervo do Museu de Arte Contemporânea da Universidade de São Paulo (MAC USP) propomos um levantamento que contempla uma tipologia dos carimbos bem como o contexto politico e social de seus usos. Em paralelo, uma pesquisa de campo foi desenvolvida no Triângulo Amoroso região compreendida nesta pesquisa pelas cidades de Natal, João Pessoa e Recife no intuito de investigar junto aos artistas suas produções no recorte temporal entre 1960 e 1980. Por fim, apresentamos as práticas dos artistas José Cláudio, Falves Silva, Jota Medeiros, Unhandeijara Lisboa, Daniel Santiago, Leonhard Frank Duch e Paulo Bruscky, com intuito de problematizar o uso do carimbo como dispositivo gráfico e político situado em uma produção que caminha à margem das instituições artísticas no Brasil. / This research investigates the use of the rubber stamp as a language in the practice of artists in Brazilian Northeast in order to understand these productions under the social, cultural and political context in which they work. We present an archeology of the rubber stamp, approaching it to the woodcut thought the printing technique and then, we draw up a more general overview of its emergence in the history of modern and contemporary art. Based on a research through the collection of the Museum of Contemporary Art of the University of São Paulo (MAC USP) a data raising is being proposed including a typology of rubber stamps regarding the political and social context of their use. In parallel a field research was conducted in the Love Triangle region delimited in this research through the cities Natal, João Pessoa and Recife in order to investigate with the artists about their productions in the time frame from 1960 to 1980. Finally, we present, the practices of the artists José Cláudio, Falves Silva, Jota Medeiros, Unhandeijara Lisboa, Daniel Santiago, Leonhard Frank Duch and Paulo Bruscky, aiming to discuss the use of the rubber stamp as a graphic and political device in an artistic production that works in the fringe of artistic institutions in Brazil.