UAB „Langma“ gamina įvairią produkciją iš medienos, taip pat atlieka montavimo darbus. Darbe aprašoma įmonė dirba pelningai ir turi pakankamai klientų darbui be prastovų užtikrinti. Nuo 2012 metų įmonė planuoja padidinti gamybos apimtis, tačiau nėra atlikta jokia analizė kuri patvirtintų ar paneigtų įmonės vadovų optimistines prognozes. Gamyba įmonėje vykdoma naudojant senus įrengimus, tačiau manoma , kad turimų gamybinių pajėgumų užteks. Darbe apskaičiuoti įmonės ilgalaikio materialaus turto panaudojimo efektyvumo rodikliai. Apskaičiuota galima investicijų į naujus gamybinius įrengimus nauda. Apskaičiuoti investicinio projekto pinigų srautai. Įvertinta galima rizika ir jos padariniai projekto grynajai dabartinei vertei. / Bachelor's thesis examined the company's investment in a new long-term tangible assets reasonableness. The paper describes the company is operating profitably and has enough clients to work without downtime. Since 2012, the company plans to increase production. Analysis is required to confirm or deny the company executives optimistic forecasts. Production company based on the use of old equipment, but company managers think they have enough production capacity. The paper calculate the company long-term tangible assets using performance indicators. Estimated to be investment in new production equipment benefit. Paper describes the investment project cash flows. It is also possible to assess the risks and consequences of the project net present value.

Cette thèse s'inscrit dans le domaine de l'Interaction Homme-Machine. Elle vise à prendre en considération le contexte d'usage pour les nouvelles plateformes de type table interactive. Par la notion de table interactive, on laisse supposer un espace de travail collaboratif et co-localisé permettant de faire intervenir plusieurs utilisateurs en même temps mais également de nouvelles interactions mêlant objets tangibles, virtuels voire tactiles. C'est face à ce constat et à l'engouement accordé à ces nouvelles plateformes que nous avons proposé de caractériser puis de recenser les tables interactives en nous appuyant sur un modèle que nous avons proposé. Le contexte est une notion utilisée depuis longtemps dans la conception d'applications interactives. Les recherches en Interaction Homme-Machine ont apporté de nombreux éléments permettant de le définir et de le qualifier de manière approfondie. Notre proposition se base sur la prise en considération du contexte d'usage pour les tables interactives. Pour cela, nous avons dans un premier temps modélisé le contexte d'usage tel qu'il peut être défini dans la littérature puis augmenté cette modélisation afin de l'adapter à l'utilisation des tables interactives. Un ensemble de formalismes permettant de définir le contexte et une situation d'utilisation pour les tables interactives sont également présentés, ceux-ci nous amenant à proposer un système d'adaptation au contexte d'usage puis un ensemble de règles d'adaptation. Nous réalisons l'adaptation au contexte d'usage en utilisant la table interactive TangiSense, résultat du projet ANR TTT. Pour cela nous utilisons et implémentons nos règles d'adaptation proposées afin de permettre à la table interactive TangiSense de s'adapter en fonction du contexte et des situations d'utilisation. Afin d'évaluer l'ensemble des éléments proposés dans cette thèse, deux études ont été menées : la première en laboratoire, la seconde dans un environnement naturel en école maternelle. Un ensemble de perspectives de recherche termine le mémoire.

一個進步的文明城市，公共區域建築物內皆設有無障礙空間設施以照顧社會弱勢的族群，使這些族群享有同等使用社會資源的權利。同樣的，在電腦科技日新月異的當下，某些人在享受科技帶來的資訊及便利，某些人則因使用介面的障礙而無法同等享受其便利，因而形成人機介面所造成的數位障礙。 電腦虛擬世界和現實世界本是涇渭分明，由於電腦科技的進步及人們的需要在現實世界中擴增虛擬訊息成為可能。憑藉擴增實境的應用及使用者互動方面的研究，來改善人機介面造成的數位障礙，讓更多不同族群的人享有資訊科技帶來的好處。 上述的數位障礙中，最普遍的族群是幼年與年長者，其通常亦是最需要醫療照護的族群；因此本研究以一個醫療衛教為主題實例，著重預防重於治療的前提，研究醫護人員如何讓一般民眾了解特定疾病或傷害的基本知識；用於在平時或治療前、治療後的醫病溝通，欲有助於減少特定疾病引發一連串成本較高的治療程序，進而減少醫療資源的使用，使全民健保預算有效運用。 人機介面是為溝通真實世界與電腦虛擬世界，因此在本研究中以實例運用目前主流的圖形使用者介面(Graphic Uesr Interface, GUI)的操作模式下，提供以有形使用者介面(Tangible User Interface, TUI)，以一個腦部虛擬實境的衛教應用，加上擴增實境技術，將教材內容具象化、內容可視化、可操作化，建立一個數位弱勢族群(如老人、小孩)易於使用的互動介面環境。

Les Technologies de l’Information et de la Communication pour l’Enseignement (TICE) peuvent transformer profondément les pratiques pédagogiques. Cependant, pour que ce bénéfice potentiel se réalise, il faut que les solutions produites en conception puissent à la fois s’intégrer à ces pratiques et être sources d’innovation potentielles, en termes de plus-values pour les activités d’enseignement et d’apprentissage. L’objectif de cette thèse est de mettre en avant des facteurs de conception qui permettent d’articuler ces enjeux dans le cadre d’un projet de conception sur technologie émergente pour l’enseignement. Ainsi, la recherche s’intéresse à une démarche participative mise en œuvre dans la conception conjointe d’un système technique (l’application sur table interactive) et des pratiques enseignantes (par l’intermédiaire de scénarios pédagogiques). Nos hypothèses concernent les effets de différents facteurs sur l’élaboration d’un compromis entre des enjeux d’intégration et d’innovation : implication de futurs utilisateurs « pionniers » ; opportunités de confrontation de leurs hypothèses de conception ; cadrage du champ des possibles. Les analyses portent sur l’ensemble de la démarche de conception, afin de caractériser ces effets d’un point de vue longitudinal en les situant par rapport aux différentes méthodes mobilisées et à l’avancement des solutions de conception. En particulier, les justifications des choix de conception relatifs à certaines composantes de l’artefact en cours d’élaboration sont étudiées pour caractériser, d’une part, les facteurs de la conception qui ont contextualisé ces choix et, d’autre part, leurs liens avec les enjeux d’innovation ou d’intégration, voire les deux. Les résultats montrent que : (i) la mobilisation et la redéfinition des scénarios pédagogiques, l’implication d’enseignants en tant que co-concepteurs, la confrontation des solutions de conception sur prototype et en simulation et enfin le recueil des besoins favorisent la définition de caractéristiques techniques et l’intégration du système technique ; (ii) la définition des caractéristiques techniques de l’application, l’implication d’enseignants pionniers, l’identification de leurs besoins et la simulation des solutions favorisent l’adaptation des pratiques enseignantes aux caractéristiques de la technologie en vue d’optimiser son intégration ; (iii) les différentes formes de confrontation à la nouvelle technologie ainsi que les apprentissages mutuels en conception participative vis-à-vis du potentiel technique et interactif des tables interactives contribuent à l’exploitation de ce potentiel par les concepteurs ; (iv) les caractéristiques innovantes des tables interactives, l’anticipation de leurs usages potentiels en salle de classe, la mise en œuvre des solutions de conception en situation réelle, la participation d’enseignants futurs utilisateurs leur permettant de s’approprier la nouvelle technologie et l’identification de leurs difficultés actuelles favorisent l’innovation dans les scénarios pédagogiques et l’amélioration des activités d’enseignement et d’apprentissage. / Information and Communication Technologies have the potential for deeply transforming teachers’ practices. However, this requires design solutions to be adapted to these practices and, at the same time, to foster innovations, in terms of improvements for teaching and learning activities. This thesis aims at highlighting design factors that allow the articulation between these goals, in the context of a design project with emerging technologies for education. The research focuses onthe design process: joint definition of a technical system (an application on an interactive tabletop) and of teaching practices (via pedagogical scenarios); involvement of future users; design hypothesis assessment modalities; framing the scope of design possibilities. Our hypotheses concern the potential effects of these factors on the reaching of a compromise between integration and innovation related goals.Analyses cover the entire design process, in order to longitudinally examine the various design techniques used and the design process advancement. In particular, design choices related to some of the features of the artifact are analyzed to investigate the links between design factors and integration/innovation related goals.Results show that: (i) using and redefining pedagogical scenarios, involving users as co-designers, confronting the design solutions with prototypes and simulations and identifying users’ needs facilitate the technical definition of the application and its integration in future teaching activities; (ii) defining the technical properties of an artifact, involving teachers as experimenters, identifying their needs and simulating on the design solution foster the adaptation of teachers’ practices to the specificities of the technologies and optimize its integration ; (iii) allowing participants to interact with the emerging technology in different ways and the mutual learning processes between designers, regarding tabletops technical and interactional potential,help them capitalize on this potential ; (iv) identifying the innovative features of tabletops, anticipating their potential uses, testing prototypes in real class situations and involving teachers, to let them learn how to use an emerging technology and to express the existing limits of in their teaching practices, foster innovation in their pedagogical scenarios and, thus, can improve teaching and learning activities.

The United States’ Tax Cuts and Jobs Act of 2017 (TCJA) changed a 30-year-old definition of the term “intangible property” and added assessment requirements for two different types of “intangible income”, both of which deviate from the newly changed general definition of “intangible” and most common understandings of the meaning of the word.  While it may appear unlikely that a change in meaning of a single word in a large tax code could have a drastic effect on international taxation, the differing definitions of “intangible” create far-reaching tangible consequences.   The TCJA affects the international taxation of US-based corporations for cross-border transactions, among many ways, by employing different definitions of the word “intangible” in three different provisions.  First, it modifies the general statutory definition of “intangible” to specifically include goodwill, workforce in place, and going-concern value will be examined.  Second, it uses an unusually broad definition of “intangible” in the new tax category of global intangible low-taxed income (GILTI); and third, the meaning of “intangible” as used in assessing so-called foreign-derived intangible income (FDII) essentially creates a broad export subsidy.  Each use of the term will also be assessed on how it ties into the TCJA’s intended purpose for the provision in which it appears.  Additionally, they will be assessed on how they compare with established international tax standards provided by the Organization for Economic Co-operation and Development (OECD) and its Base Erosion and Profit Shifting (BEPS) Plan.   By explicitly changing the definition of “intangible property”, it becomes apparent that the TCJA has increased the scope of potential tax liability for US corporations and has brought the US in line with the OECD’s use of the phrase as used in its model convention.   In examining how the GILTI tax is calculated, it will become evident that the tax can be applied to income that is not connected to intangibles despite the seemingly limited scope implied by its name.  Furthermore, a limitation on foreign tax credit means that GILTI might allow at least some continuation of the old worldwide tax system.  While potentially overly-burdensome, GILTI seems to be broadly in line with the BEPS goal towards reducing profit shifting.   As a result of how “intangible” is defined for purposes of determining FDII, two effects become apparent. First, for tax categorization, it encompasses income from both tangible and intangible assets.  Second, it permits deductions that can be construed as an export incentive.

In this diploma thesis I look at the Analysis of selected textbook health education through the eyes of teachers who use it in their lessons. The theoretical part of this thesis serves as an introduction to the complex topic of textbooks and lays out the criteria according to which a textbook is chosen. In the practical part I carry out a didactic analysis of the textbook and I present a summary of experience of teachers who have worked with it. The practical part shows that teachers's experience does not differ significantly from the findings of the didactic analysis. The textbook's unusual approach to teaching health education is prominent in both surveys. This thesis aims to help junior health education teachers decide whether and how this particular textbook will benefit their own teaching method. KEYWORDS analysis of textbooks, teaching resources, textbooks, function and structure of textbooks, textbook evaluation

Digital fabrication technologies such as 3D printing is predicted to have a significant impact on our future society. However, the complexity of current 3D modelling softwares  risk deterring novices from engaging with the technology. In this thesis, a series of workshops were conducted to explore the implications for novices to create models out of tangible materials such as clay, paper and LEGO, that were then scanned and printed with a 3D printer. The results show that while the tangible materials create engaging opportunities for novices to engage with digital fabrication technologies such as 3D printing, the materials also provide limitations and constraints depending on their physical properties.

Submitted by Luciana Ferreira (lucgeral@gmail.com) on 2017-11-13T14:25:31Z No. of bitstreams: 2 Dissertação - Victor Martin de Oliveira - 2017.pdf: 4224923 bytes, checksum: df22172ea97d67bc99001b28fa5e6c8a (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2017-11-13T14:26:03Z (GMT) No. of bitstreams: 2 Dissertação - Victor Martin de Oliveira - 2017.pdf: 4224923 bytes, checksum: df22172ea97d67bc99001b28fa5e6c8a (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-11-13T14:26:03Z (GMT). No. of bitstreams: 2 Dissertação - Victor Martin de Oliveira - 2017.pdf: 4224923 bytes, checksum: df22172ea97d67bc99001b28fa5e6c8a (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-10-18 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / In the context of interactive art, which the spectators become interactors as well, technological development promotes new types of interaction and relations between the art and the human. The project “C³ – Cubos Interativos” (C³ project) rises in this context, created by Media Lab -- UFG with the philosophy of interpersonal and interactive relations, using art and technology. The project consists of three real cubes, which can be handled by users and produce feedback through light and sound effects. The users may communicate with one another and interact with the cubes in order to discover their behaviors and the possible reactions to the interactive activities. However, the cubes behaviors are created manually through the codification of a state machine, being a complex and time consuming task. On the other hand, the Interactive Evolutionary Computation (IEC) is an area of research that can be applied to the composition of artistic elements by using evolutionary algorithms and human interaction. One down point of the IEC is the human fatigue, what makes prohibitive the processing of many evolutionary cycles. Some techniques can be applied to avoid this problem, for example, the use of surrogate functions. This work aims to unite aspects of interactive art and interactive evolutionary computation, with the objective of providing a new way of creating behaviors that represents interesting and pleasant compositions to the C³ cubes. To achieve this goal, we propose the evolution of the C³ cubes state machines using IEC assisted by a surrogate function. A simulation environment for the C³ project was developed, in which the users can interact with virtual cubes and evaluate their behaviors, guiding the evolutionary approach. An experiment with the approach involving a group of users from UFG resulted in more complex and interesting C³ projects. / No contexto de arte interativa, em que o espectador se torna também um interator, avanços tecnológicos proporcionam novos tipos de interações e relações entre a arte e o ser humano. O projeto “C³ – Cubos Interativos” (projeto C³) surge neste contexto, criado no Media Lab -- UFG com a filosofia de relação interpessoal e interativa utilizando-se da arte e da tecnologia. Ele consiste de três cubos reais, os quais podem ser manipulados por usuários e que produzem um feedback através de efeitos luminosos e sonoros. Os usuários interagem entre si e com os cubos, a fim de descobrir seus comportamentos e as possíveis reações às atividades interativas. No entanto, a programação de comportamentos para os cubos é realizada manualmente através da codificação de uma máquina de estados, o que requer tempo e é uma tarefa complexa. Por outro lado, a computação evolutiva interativa (CEI) é uma área de pesquisa que pode ser empregada para composição de elementos artísticos pela utilização de algoritmos evolutivos e da interação humana. Uma desvantagem desta abordagem é a fadiga humana, impossibilitando assim a evolução de muitas gerações. Algumas técnicas podem ser utilizadas para contornar tal problema, como o uso de funções surrogate. Este trabalho tem por objetivo unir aspectos de arte interativa e computação evolutiva interativa, com o intuito de proporcionar uma nova forma de criação de comportamentos que caracterizem composições interessantes e agradáveis de forma automática, para os cubos do projeto C³. Para tanto, a abordagem proposta utiliza da CEI assistida por uma função surrogate, para a evolução das máquinas de estados presentes nos cubos C³. Também, é empregado um ambiente de simulação para o projeto C³, no qual usuários podem interagir com cubos virtuais e avaliar seus comportamentos, guiando o processo evolutivo. Um experimento foi realizado com um grupo de usuários da UFG, resultando em projetos C³ mais complexos e interessantes.

Made available in DSpace on 2016-03-15T19:35:26Z (GMT). No. of bitstreams: 1 Carlos Eduardo do Nascimento.pdf: 4550323 bytes, checksum: a412a63e58475650c22f656c09b33ff0 (MD5) Previous issue date: 2015-11-19 / This doctoral thesis whose theme is competition in tangible goods market caused by tax planning and the efficiency of enterprises aims to investigate the legal and economic problems caused by the preponderance of large companies using technology to ensure gains in a market in constant growth. Therefore, it is necessary to analyse the main reasons that lead consumers to purchase their goods through e-commerce. Given to tax and economic analysis, one may conclude that factors such as price, convenience and safety have made the difference in competition in this type of business activity. The methodology is based on literature, using classical and contemporary works on Law and Economics. Throughout this research, one can notice the constant evolution of this type of market as well as the migration of traditional businesses to this new niche of transactions, not only because of the incomes that it may generate, but mainly because of what they can represent in the medium and long term: their survival in a highly competitive market. / A presente tese de doutorado cujo tema é a concorrência no mercado de bens tangíveis provocada pelo planejamento tributário e pela eficiência das empresas tem como objetivo principal investigar a problemática jurídico-econômica causada pela preponderância das grandes empresas utilizando-se de tecnologias para assegurar ganhos em um mercado em constante crescimento. Para tanto, mister se faz a análise dos principais motivos que impulsionam os consumidores para que adquiram seus bens através do comércio eletrônico. Diante de análise tributária e econômica, pode-se concluir que os fatores preço, comodidade e segurança têm sido o diferencial na concorrência neste tipo de atividade empresarial. A metodologia utilizada buscou amparo na pesquisa bibliográfica, recorrendo a clássicos e contemporâneos do Direito e da Economia. Ao longo desta pesquisa, pode-se notar a constante evolução desse tipo de comercialização, bem como a migração dos empresários tradicionais para esse novo nicho de transações empresariais, não apenas pelo que representam imediatamente no faturamento destas, mas, principalmente, pelo que podem representar a médio e longo prazo: a sua sobrevivência em um mercado altamente competitivo.

In this Bachelor thesis I explore sound and room as elements in design of user interfaces, both theoretical and practical in a specific application domain, to identify some of the advantages and disadvantage associated with these elements. As application domain I studied email clients and their usage at home amongst students at Blekinge Institute of Technology. In the study I found an activity, which seems to be highly distributed in the physical room where the user is located. The activity was notification of email and could take place in an arbitrary location of the home. I then augmented this activity with ideas from my theoretical assumption about room and sound. The result was a rule-based agent for notification of email, which primarily uses sound as interaction style. / I fokus för mitt arbete står två begrepp, ljud och rummet samt att skapa en fusion mellan dem i ett gränssnitt. Båda är områden som med tiden har fått ökad betydelse för IT design.