The primary concern of this piece of work is to reconsider scientific realism debate in the philosophy of science. Accordingly, the overall aim is to come up with the clues of a viable scientific realist attitude in the face of anti-realist interpretations of scientific theories. To accomplish this aim, I make use of two modified versions of scientific realism, that is, &lsquo / epistemic structural realism&rsquo / and &lsquo / entity realism&rsquo / . Epistemic structural realism is a realist position of which proponents claim that the only knowable part of the reality is the structure of it which is expressed by the mathematical equations of our best scientific theories. On the other hand, according to entity realism, the only assured knowledge obtained from scientific theories is the existence of theoretical entities posited by these theories. I argue that a combination of the properly construed versions of these two positions might fulfill the afore-mentioned aim of this thesis.

Šiame magistro darbe analizuojami nuolatinio gyventojo (rezidento) apmokestinimo tikslais koncepcijos Lietuvoje aspektai. Kadangi dauguma valstybių apmokestina savo rezidentų pasaulines pajamas, rezidento apmokestinimo tikslais koncepcija tampa labai svarbiu mokesčių teisės institutu. Pagal Lietuvos, kaip ir kitų valstybių, nacionalinę mokesčių teisę tradiciškai atliekamas gyventojų, kaip mokesčių mokėtojų, skirstymas į nuolatinius (rezidentus) ir nenuolatinius (nerezidentus). GPMĮ pateikia kriterijų sąrašą, kuris padeda nustatyti, ar gyventojas gali būti laikomas Lietuvos rezidentu ar ne. Išnagrinėjus institucijų praktiką matyti, kad ne visada lengva nustatyti, kurios valstybės rezidentas asmuo yra, taip pat, ne visada išsiaiškinamos visos svarbios bylai aplinkybės, kurios leistų vienareikšmiškai teigti, kad asmuo yra būtent Lietuvos nuolatinis gyventojas mokesčių tikslais. Lyginant Lietuvos, OECD modelinės konvencijos bei užsienio valstybių nacionaliniuose įstatymuose pateiktas rezidavimo koncepcijas, galima išskirti tam tikrus šio instituto panašumus ir skirtumus įvairiose valstybėse. Tačiau būtent kurios valstybės rezidavimo koncepcija leidžia vienareikšmiškai nustatyti valstybės rezidentą konstatuoti neįmanoma. Lietuvos įstatymo leidėjas, atsižvelgdamas į teisė normos tikslą, turėtų patobulinti kai kurių kriterijų formuluotes ir įtraukti naujus požymius į įstatymo pateiktą kriterijų sąrašą, arba iš dalies atsisakyti įstatyminio reglamentavimo, kaip tai yra Australijoje... [toliau žr. visą tekstą] / The master‘s work provides an analysis of the aspects of the concept, accepted in Lithuania for taxation purposes. As more countries tax on a worldwide basis, the concept of residence becomes increasingly important, since an individual who is considered to be a resident of a country will typically be taxed by that country on all his or her worldwide income. Lithuanian (like many other countries’) domestic tax laws divide individuals into residents and non-residents for taxation purposes. Income tax law gives a list of the criterions, which can help to determine if a person can be considered as a Lithuanian resident or not. Analyzing practice of particular Lithuanian institutions it is obvious that to determine of which country a person can be treated as a resident is very difficult, and the institutions not always clarify all circumstances which can be very important to state unambiguously that a person is Lithuanian resident for taxation purposes. Studying Lithuanian, OECD Model Tax Convention’s on Income and on Capital and foreign countries’ tax resident concepts, it is possible to find some similarities and differences in various countries. It is not easy though to state in which country tax resident concept is the best in determining residents for taxation purposes. In Lithuania some criterions given in income tax law must be improved, or it must be accepted a new regulation which is applied in Australia. However, it can be seen a progress in formation of tax resident... [to full text]

This thesis deals with the learning environment of Mosaic and its impact on motivation and geometrical imagination of children of primary school. Fundamental task of this thesis is to describe and adjudicate individual teaching lessons of experimental teaching during which Mosaics were used. Conditions for natural differentiation of children were used during these lessons. Concepts related to the goal of this thesis and to the geometry on primary school level are described in part "Foundations of thesis task solution". Different types of Mosaics and puzzles are dealt with in part "Mosaics and construction kits - methodological foundations". "Methods used to solve the thesis task" forms the conclusion of this part. The practical part contains description of processing of experimental teaching and its analysis. Children works are presented here as well.

Purposes: The main purpose of the study is to gain understanding of how district heating companies divide their tangible assets into components. The second purpose is to explain how the district heating companies qualitatively processed the new component depreciation method and also be able to reflect what challenges the companies faced during implementation. Method: This study was based on qualitative telephone interviews and a document review of the companies' financial statements. Theory: The study is based on institutional theory, relevant scientific articles as well as laws and standards that companies are subject to. Empirics: Empirical part consists of document review from financial statementsand interviews with eleven different district heating companies. Conclusions: The study shows that the implicating the component method requires extensive cooperation between the economic and technical function.Problem areas that is rendered are older assets as well as collaborationswith turnkeys. Most companies have divided the components based on its function. / Syfte: Huvudsyfte med studien är att få förståelse för hur fjärrvärmeföretag delar in materiella anläggningstillgångar i komponenter. Delsyfte i studien är att förklara hur fjärrvärmeföretagen kvalitativt bearbetat de nya kraven på komponentredovisning och även kunna återge vilka utmaningar företagen mött vid implementeringstillfället. Metod: Denna studie baserades på kvalitativa telefonintervjuer samt granskning av företags årsredovisningar. Teori: Studien stödjer sig på institutionell teori och relevanta vetenskapliga artiklar samt lagstiftningning och normgivning. Empiri: Empiridelen består av dokumentgranskning från årsredovisningar samt intervjuer med elva olika fjärrvärmeföretag. Slutsatser: Studien visar att komponentindelningen kräver ett extensivt samarbetemellan ekonomiska och tekniska funktionen. Problemområden som nyanseras är äldre anläggningar samt samarbeten med totalentreprenad. Merparten företag har delat in komponenterna efter dess funktion.

Os parâmetros de avaliação de segurança de alimentos geneticamente modificados fundamentam-se na comparação de equivalência substancial entre as variedades e pela inocuidade de proteínas da planta GM com as proteínas encontradas nas plantas convencionais. O objetivo deste trabalho foi avaliar a segurança alimentar de três cultivares de sojas geneticamente modificadas para tolerarem o herbicida glifosato através da determinação da equivalência substancial e do potencial alergênico das mesmas quando comparadas às suas respectivas parentais isogênicas. Seis amostras de soja foram analisadas, sendo três convencionais parentais e três GM, referentes ao cultivo de 2004-2005, em Goiás. Para a composição química foram realizadas análises em triplicata de proteínas, lipídeos, umidade, minerais e fibra alimentar. Análises complementares para determinação de aminoácidos, ácidos graxos, isoflavonas e ácido fítico também foram realizadas. O potencial de alergenicidade foi avaliado em extratos protéicos brutos de três cultivares convencionais e suas correspondentes GM. Os mesmos extratos protéicos foram fracionados para obter as globulinas 7S e 11S por precipitação e posterior purificação em coluna de bioafinidade Sepharose 4B. A glicoproteína 7S foi obtida a partir da eluição com tampão contendo -D-mannopyranoside. A resistência à proteólise foi realizada a partir de dois fluidos gástricos simulados com pepsina nas proporções 2,5:100 e 13:1 de enzima/substrato. As amostras foram submetidas à eletroforese dissociante para se estimar a resistência à ação da pepsina em função da concentração da enzima e do tempo de incubação. Extratos brutos protéicos e frações hidrolisadas foram testados contra soros de pacientes comprovadamente alérgicos e não alérgicos à soja nas concentrações de 1/20 em ensaios imunoquímicos do tipo ELISA e 1/10 em ensaios do tipo Western blotting. Os resultados da composição básica de nutrientes mostraram dispersões normais esperadas entre as amostras de mesma origem, com tendências de níveis superiores de proteínas de 9 a 16% nas amostras GM. As análises de fibras insolúveis e isoflavonas revelaram valores de decréscimo das amostras GMs em relação aos teores das variedades convencionais, contrastando com o acréscimo de valores de ácido fítico nas mesmas cultivares. Quanto à proteólise, foi possível observar estabilidade de bandas protéicas com pesos moleculares em torno de 50 e 18 KDa nos extratos brutos, 10 KDa nos extratos de 11S e 50 KDa nos extratos de 7S, em geral similares entre as parentais isogênicas e GMs. Os testes de reatividade dos soros de pacientes alérgicos e não alérgicos em extratos brutos protéicos das cultivares GM demonstraram reatividade similar quando comparados às suas respectivas parentais isogênicas. Com a observação dos resultados pode-se concluir que as diferenças significativas apresentadas pelas amostras GM não as tornam inseguras para o consumo humano e animal. Da mesma forma que não foram observadas alterações na alergenicidade das amostras GM em relação às amostras parentais isogênicas por apresentarem perfis semelhantes de proteólise frente à pepsina e aos testes imunológicos contra soros de pacientes alérgicos. / The parameters of security evaluation of genetically modified foods are based on the substantial equivalence among varieties and the innocuity of GM vegetal proteins compared with conventional vegetal proteins. The aim of this work was to evaluate the food safety of three genetically modified soybean cultivars to tolerate glyphosate herbicide through substantial equivalence determination and allergenic potential when compared to their respective isogenic parental. Six samples analyzed were three parental soybean (conventional) and the others GM, regarding to the crop of 2004-2005, grown in Goiás state. The chemical composition was performed in triplicate and the content of moisture, minerals, proteins, lipids and fiber were determined. Additional compounds like aminoacids, fatty acids, isoflavons and phytates were analyzed. The potential of allergenic reactions was evaluated in crude protein extracts of three conventional and their corresponding GM cultivars. The same protein extracts were fractionated to obtain 7S and 11S globulins by precipitation and posterior purification on Sepharose 4B bioaffinity column. The 7S glycoprotein was obtained by elution with -D-mannopyranoside buffer. The resistance to proteolysis was performed by two simulated gastric fluids with pepsin at the proportions 2,5:100 and 13:1 enzyme/substrate. The samples were run by SDS electrophoresis to estimate the resistance to pepsin action according to enzyme concentration and incubation time. Crude protein extracts and hydrolyzed fractions were tested against serum of allergic and non-allergic patients through ELISA immunochemistry essays at concentrations of 1/20 and Western blotting, 1/10. The results of chemical composition of nutrients showed an expected normal dispersion among samples from the same origin, with tendencies for superior levels of proteins from 9 to 16% by GM samples. The analyses of insoluble fibers and isoflavons revealed decreased values at GM samples regarding to the contents on conventional varieties, contrasting with the increase of the phytic acid values in the same cultivars. After the proteolysis, some protein bands remained apparently stable, that correspond to molecular weights around 50 and 18 KDa for crude extracts, 10 KDa for 11S extracts and 50 KDa for 7S extracts. The undigested proteins are similar in both set of samples, the parental isogenic and GM soybeans. Immuno-reactivity of proteins from crude extracts with serum from allergic and non allergic patients were also similar for isogenic and GM cultivars. These results allow us to state that the significant differences observed in the composition of GM samples will neither affect the nutrient levels nor the safety of their consumption as food or feed. As well as there were no observed changes at the potential allergenicity of GM samples regarding to parental isogenic samples by exhibit similar proteolysis profile related to pepsin and immunological essays against allergic patient serums.

La CIJ en tant qu’organe judiciaire principal des Nations Unies est amenée à connaître de ce type de différend spécifique. En effet, les litiges environnementaux emportent avec eux un certain degré de technicité et font appel à des notions scientifiques particulièrement complexes. La rencontre entre la protection de l’environnement et la CIJ ne pouvait alors que donner lieu à un contentieux particulièrement riche. L’appréhension de ce contentieux par la Cour conduit à s’interroger sur la manière dont cette dernière réceptionne ces litiges. La présente thèse s’intéresse donc aux effets et conséquences résultant du contentieux de l’environnement devant la CIJ. Deux remarques peuvent être formulées : la première concerne le constat d’une intégration progressive des enjeux environnementaux au sein du contentieux international de la CIJ, et la deuxième concerne l’opportunité pour la Cour d’adapter ses règles procédurales. Une adaptation des règles procédurales de la CIJ serait souhaitable. En effet, les enjeux environnementaux tendent à s’intégrer de plus en plus au sein du contentieux international de la CIJ qui contribue de ce fait au développement des règles de droit international de l’environnement. Toutefois, une telle intégration révèle également les limites de la Cour. La Cour pourrait endosser le rôle de juge environnemental, en prenant en considération les spécificités de ce contentieux, notamment par l’adaptation de ses outils procéduraux. Ainsi, c’est une dynamique réciproque qui s’installe entre la Cour et la protection de l’environnement. La préservation de l’environnement est enrichie par la Cour, mais cette dernière pourrait également voir son rôle évoluer grâce à la prise en considération des enjeux environnementaux. La CIJ pourrait alors devenir un véritable juge international de l’environnement dont la communauté internationale manque encore. / The ICJ as the principal judicial organ of the United Nations comes to know of this type of specific dispute. In fact, environmental disputes carry with them a certain degree of technicality and call upon particularly complex scientific notions. The meeting between the protection of the environment and the ICJ could then only give rise to a particularly rich litigation. The Court's apprehension of this kind of litigation raises the question of how the Court deals with these disputes. The present thesis is therefore concerned with the effects and consequences resulting from the environmental litigation before the ICJ.This leads us to two remarks: the first one concerns the phenomenon by which environmental stakes are integrated within international litigation, and, the second one concerns the opportunity for the court to adapt its procedural rules to deal with environmental issues. Indeed, environmental issues tend to be more and more integrated into the international litigation of the ICJ, which contributes to the development of the rules of international environmental law. However, such integration also reveals the limits of the Court. However, the Court could take on the role of an environmental judge, by adapting its procedural tools to the specificities of this particular litigation. Thus, it is a reciprocal dynamic that takes place between the Court and the protection of the environment. The preservation of the environment is enriched by the Court, but the Court could also see its role evolve through the consideration of environmental issues. The ICJ could then become a genuine international environmental judge whose international community is still lacking.

Bakgrund: Företag är bevisligen kritiserade för sin kommunikation till intressenter. Dessutom råder informationsasymmetri vilket försvårar intressenters bedömning av företagets faktiska prestation. Att företag tenderar att använda sig av symboliska hävdanden försvårar intressenters bedömning av företagets faktiska prestation. Det visar sig därutöver att inte ens regleringar kan slå vakt inför företags tendens att agera symboliskt och på så vis legitimera sina handlingar. Motsatsvis innebär substantiell kommunikation att företag förankrar informationen till praktiken.  Syfte: Rapporten syftar till att uppnå en förståelse för om företag tenderar att använda substantiella eller symboliska verktyg inom ramen för sin informationsdelgivning vid inträffandet av en skandal. Vidare ämnas att uppnå en förståelse huruvida ett av dessa verktyg förekommer mer frekvent beroende på om skandalen baseras på finansiella eller icke-finansiella grunder, samt att se empirin ur perspektivet av legitimitetsteorin.  Metod: Studien är baserad på en kvalitativ forskningsmetod och antar ett deduktivt angreppssätt. Genom en dokumentanalys sorteras materialet efter koder för att dra slutsatser om företagets kommunikation.  Slutsats: Företagen i urvalet tenderar att använda symboliska verktyg efter skandalen. Det visar sig dessutom att det inte åskådliggörs någon skillnad mellan företag drabbade av en finansiell eller en icke-finansiell skandal. / Background: Companies are demonstrably criticized for their communication to stakeholders. In addition, there is information asymmetry, which makes it difficult for stakeholders to assess the company's actual performance. The fact that companies tend to use symbolic claims makes it difficult for stakeholders to assess the company's actual performance. It also turns out that even regulations cannot guard against the tendency of companies to act symbolically and thus legitimize their actions. Conversely, substantial communications means that companies anchor the information to practice.  Purpose: The report aims to achieve an understanding if companies tend to use substantive or symbolic tools in the context of their information disclosure in the event of a scandal. The aim is to achieve an understanding of whether one of these tools occurs more frequently depending on if the scandal is based on financial or non-financial grounds, as well as to see the empirical evidence from the perspective of legitimacy theory.  Method: The study is based on a qualitative research method and adopts a deductive approach. Through a document analysis, the material is sorted according to codes in order to draw conclusions about the company's communication.  Conclusion: The companies in the sample tend to use symbolic tools after a scandal. It also turns out that no difference is illustrated between companies affected by a financial or a non-financial scanda

Thesis (MDevF (Business Management))--University of Stellenbosch, 2007. / ENGLISH ABSTRACT: This study looks at South Africa and Brazil in a comparative sense to determine how infrastructure development and investment since 1970 to 2002 impacted not only on aggregate GDP but also on social indicators such as gross national income (GNI), infant mortality and literacy within these countries. Although Brazil is four times the size of South Africa, the two countries have political and economic situations that are similar. The more recent history of the two countries suggests that infrastructure development and investment have received priority. The research methodology was to review related literature, secondly to statistically measure the impact of infrastructure investment on the factors mentioned using a linear regression model and, thirdly to analyze and discuss the outcomes. The role of government in infrastructure development is argued to be one of limited capital investment and more of a regulatory one with the consequent result of crowding-in private sector investment. Brazil has in recent times followed a route of public-private partnerships with the South African government on the other hand being the principal investor for infrastructure. The magnitude of elasticity of the impact of infrastructure in both South Africa and Brazil was found to be unusually large implying an implausibly high marginal rate of productivity for capital investment. This could be because of the incompleteness of the data obtained. Furthermore, infrastructure investment in Brazil is found to have a larger social impact than in South Africa, except for aggregate GDP. In conclusion, the results of the statistical analysis corroborate the assertion of the various literatures surveyed. The main findings of the analysis in this study do not conclusively suggest that the path followed by Brazil through public-private partnerships has had a far better effect than in the case of South Africa utilizing substantial government investment to promote infrastructure development. Although the study was not geared towards the effect of policies on the impact of infrastructure, especially on the social fabric of developing countries, further research in this area could be undertaken. The impact of individual measures of economic infrastructure such as railways, roads, ports, air travel, telephones and electricity could also be researched to determine their economic impact in South Africa and Brazil. / AFRIKAANSE OPSOMMING: Hierdie studie tref ‘n vergelyking tussen Suid-Afrika en Brasilië om vas te stel hoe die ontwikkeling van infrastruktuur en belegging sedert 1970 tot 2002 nie net op die totale bruto binnelandse produk, maar ook op die sosiale aanwysers soos die bruto nasionale inkomste, die sterftesyfers van babas en die geletterdheidsvlakke van die lande impak. Alhoewel Brasilië vier maal groter as Suid-Afrika is, het die twee lande soortgelyke politieke en ekonomiese situasies. Die meer onlangse geskiedenis van die twee lande toon ook dat infrastruktuur en belegging geprioritiseer is. Die navorsingsmetodologie wat gebruik is, is om eerstens die betrokke literatuur te hersien, tweedens om statisties die impak van infrastruktuurbelegging op die gemelde faktore te meet deur ‘n lineêre regressiemodel te gebruik en derdens om die uitkomste te analiseer en te bespreek. Die rol van die regering in infrastruktuurontwikkeling word beskou as een van beperkte kapitaalbelegging en ‘n meer regulerende een met die gevolglike resultaat van verdringing van privaatsektorbelegging. Brasilië het onlangs die weg van openbaarprivate vennootskappe begin volg terwyl die Suid-Afrikaanse regering andersyds die hoofbelegger in infrastruktuur is. Dit is bevind dat die omvang van die elastisiteit van die impak van die infrastruktuur op beide Suid-Afrika en Brasilië ongewoon groot was, wat impliseer dat daar ‘n ongewoon-hoë marginale produktiwiteitskoers vir kapitaalbelegging was. Dit kan as gevolg van die onvolledigheid van die data wees. Verder het infrastruktuurbelegging in Brasilië ‘n groter sosiale impak as in Suid-Afrika getoon, buiten vir die totale bruto binnelandse produk. Ten slotte bevestig die resultate van die statistiese analise die aannames van die verskeidenheid literatuur wat geraadpleeg is. Die hoofbevindings van die analise in hierdie studie bewys nie dat die weg wat deur Brasilië deur middel van openbaar-private vennootskappe gevolg is ‘n baie beter effek het as wat in Suid-Afrika tot stand gebring is deur die benutting van die omvattende regeringsbelegging om infrastruktuurontwikkeling te bevorder nie. Alhoewel die studie nie gefokus was op die uitwerking van die beleide op die impak van infrastruktuur nie, veral op die sosiale sy van ontwikkelende lande nie, behoort verdere studie op hierdie gebied onderneem te word. Die impak van individuele maatstawwe van ekonomiese infrastruktuur soos spoorweë, paaie, hawens, lugvaart, telefone en elektrisiteit kan ook nagevors word om die ekonomiese impak op Suid-Afrika en Brasilië te bepaal.

Cette thèse vise à mener une étude détaillée sur la manière dont les penseurs du XIIIème siècle ont appréhendé et utilisé le fameux dictum d’Aristote du De anima II : « l’âme est l’acte premier du corps organique qui est potentiellement en vie » En effet, nous examinons les modalités philosophiques qui ont poussé Bonaventure et Thomas d’Aquin à proposer chacun une lecture originale de ce passage tout en admettant tous les deux que l’âme humaine et le corps ne sont pas à prendre comme deux substances distinctes, mais comme deux parties qui constituent l’essence d’une personne humaine. Nous tentons ainsi de décrire, dans leur processus d’élaboration et de mise en œuvre, ces théories qui visent à nous démontrer l’unité naturelle de l’être humain, ce qui constitue au final des solutions aux problèmes issus de la « two substances view », c'est-à-dire celui du dualisme des substances. / The objective of this thesis is to understand how 13th century thinkers have adopted the famous dictum of Aristotle's De anima II that “the soul is the first act of the organic body potentially having life”. In this perspective, this thesis examines the way in which Bonaventure and Thomas Aquinas, each with his own creativity, elaborated to establish the unity of human being that consist in their claim that the human soul and body are not two distinct substances, but two essential parts of the human nature or a human person. In so doing, this thesis analyses the concepts like “substance”, “hoc aliquid”, “intellective soul” “intellect” etc and their meaning in respective contexts where Bonaventure and Thomas Aquinas give us relevant solutions that can deal with problems arising from the "two substances view", or substance dualism.

The topic of my diploma thesis is "The Concept and Types of Bills of Exchange and Promissory Notes". The reason, why I chose this theme, is my interest in business law and in particular in the securities law. However, the main motivation which led me to analyze this legal sphere, were anteriorly my previous work experiences. From the plenty of cases I have had the opportunity to see, emerged for me a surprising conclusion, namely that the participants of the bill relationships are often not in a significant amount familiar with the essential content requirements of a bill of exchange as a security, which in the case concerned led to serious and thoroughly negative consequences. It is obvious that a bill of exchange represents for a general public not easily understandable problematic which requires precision and excellent knowledge of law. For this reason I have paid attention to the issue of essential appurtenances of a bill of exchange whose presence is demanded by law and without their remark a bill of exchange is fundamentally not valid document. The goal of this diploma thesis is to analyze and characterize a bill of exchange as a legal instrument and to define its basic attributes in a view of the fact that in the Bill of Exchange and Cheque Act, not even in other legal rules including...