Créée en 1954, la taxe sur la valeur ajoutée a toujours été présentée comme un impôt difficile à frauder en raison de la règle du paiement fractionné qui incite à rapprocher les déclarations effectuées par les opérateurs. Malgré cette qualité originelle, la TVA est actuellement l’impôt qui engendre les plus fortes pertes dans l’Union européenne. Ceci est révélateur d’un système d’imposition qui n’a pas su s’adapter à l’évolution de la construction européenne et à l’apparition des nouvelles technologies. Malgré cela, il est évident que les détournements en matière de TVA ont une cause plus profonde qui réside dans le rôle de collecteur d’impôt confié aux entreprises. Pour remédier au fléau de la fraude, plusieurs solutions sont envisageables. S’il est indispensable, comme le souhaite la Commission européenne, d’évoluer vers un système définitif de TVA prévoyant une taxation des opérations intracommunautaires, cette approche doit se combiner avec une modernisation de l’impôt. Les nouvelles technologies offrent désormais de nombreuses opportunités pour sécuriser les échanges et rendre le système étanche à la fraude. / Established in 1954, the value-added tax has always been considered as a levy that is not easily defrauded because of the divided payment rule that encourages bringing closer the reportings done by the operators. In spite of that original ability, the VAT is currently the tax that makes the most important losses within the European Union. This reveals that this taxation system could not adjust to the evolution of the European construction and to the emergence of new technologies. Despite this, it is obvious that the embezzlements concerning the VAT have a much more sizable cause that lies in the tax collector’s role given to the companies. To rectify the scourge that is the fraud, several solutions are intended. If it is necessary, as the European Commission wishes, to move towards a definitive system of VAT planning taxation on the intercommunity operations, this perspective must combine with an upgrading of the levy. The new technologies henceforth offer numerous opportunities to secure the exchanges and make the system hermetic to the fraud.

La TVA est, par nature une taxe dont l’assiette est large, prélevée sur les ventes jusqu’au stade de la fabrication inclus, avec un droit systématique à déduction de la taxe payée sur tous les achats. La TVA est perçue à chaque stade de la production, pour s’assurer qu’elle ne pèse que sur la consommation, de ce fait elle garantit la neutralité fiscale. Cette vision de la TVA est pourtant remise en cause dans le contexte des États de l’O.H.A.D.A, car le système de TVA actuellement applicable dans ces pays pose de nombreux problèmes et comporte des obstacles couteux pour les opérateurs économiques, notamment parce qu’il comporte trop de différences de traitement, qui se traduisent par plusieurs distorsions économiques et fiscales qui sont en totale contradiction avec l’idée du marché commun. Aussi, l’harmonisation de cet impôt est apparue être l’une des stratégies fiscales incontournables permettant d’améliorer le système actuel et éliminer les obstacles et les risques accrus de fraude qu’il induit. Mais devant la résistance des États membres à céder une partie de leur compétence fiscale aux institutions communautaires, acteurs compétents en matière de TVA, cet instrument d’intégration régionale reste au sein des États de l’O.H.A.D.A, dans un état de stagnation, qui met en péril l’impératif d’instituer un système commun de TVA ; lequel se présente comme le stade d’achèvement du processus d’harmonisation. Aussi, il faudra une volonté déterminée des États membres pour dynamiser le processus d’harmonisation de cet impôt. / The value-added tax or VAT is by nature a tax that contains a large base deductible from all sells including those with a systematic deductible right upon the paid-tax. The VAT is paid at each level of the production chain to make sure it does not constitute a burden upon consumption. As such, it guarantees tax neutrality. This way of paying the VAT is yet questioned in regard to the context of OHADA member States because the current applied VAT system within these member States showcases numerous problems and costly obstacles for the economic operators mainly because numerous ways are being used to treating and dealing with operators. This, in part, generates numerous economical distortions and tax issues in total contradiction with the very idea of a Common Market. The VAT harmonization, happens thus to be one of the inevitable taxation strategies needed to improve the current VAT system, iron out any obstacle, and any risk out of an increasing fraud. Yet, face to the resistance of respective member States not to give away parts of their fiscale responsibilities to community institutions that have the expertise in VAT-related matters, this regional integration tool remains in a stagnation stage within the OHADA member States, which could potentially jeopardize the institutionalization of a mutual and regional VAT presented as the last step toward the harmonization process. What is required then is the willingness from the OHADA respective member States to boost the VAT harmonization process.

A novel noise control system is developed using adaptable tuned vibration absorbers (ATVA) to interact with a vibrating host structure in such a way as to reduce radiated acoustic energy. ATVA's are single-degree-of-freedom resonant devices that can change their resonant frequency and damping over a range. This ATVA noise control system is targeted at applications with tonal disturbances such as propeller aircraft. The motivation for this work is to better understand and experimentally demonstrate the noise control performance of globally detuned vibration absorbers (i.e. tuned away from the disturbance) compared to that of perfectly tuned devices on complex structures. A two-tier hierarchical control approach is used where a global control algorithm attempts to minimize a global parameter such as radiated acoustic energy by directing the adaptation of subordinate ATVA's. The global control algorithm uses an adaptive simplex search algorithm that requires no initial knowledge of the structure or the ATVA's. The ATVA's also require no model of the structure, each utilizing only the local vibration of its own mass and control gains set by the global controller. Noise control using a single ATVA is first studied on a small simply supported plate. Then, a multiple ATVA system is tested on a large plate structure at several test frequencies where many structural modes participate. Noise reductions up to 22 dB are achieved at locations in the radiated field. Further, it is found in some cases, classic tuning of the ATVA results in increased structural noise radiation. ATVA's are realized by outfitting typical inertial (proof-mass) actuators with a classical feedback loop. The device's resonant frequency and damping can be controlled independently, yet simultaneously via two control gains. The ATVA's are designed, built, and characterized for their adaptable domain and power requirements. A cohesive analytical model of the ATVA is also developed and used to compliment the experimental results. / Ph. D.

Esta tese estuda a experiência de planejamento regional integrado desenvolvida pela Companhia Energética de São Paulo (CESP). A hipótese do trabalho é que a partir dos conhecimentos adquiridos ao longo dos anos e das gerações de profissionais que trabalharam na CESP e suas antecessoras, e com o acúmulo de experiências arquitetônicas e de planejamento, a Companhia constituiu um método próprio e particular de planejamento de seus empreendimentos hidrelétricos. Por planejamento regional integrado entendemos o processo no qual se planeja uma região, definida pela bacia hidrográfica, através de seu uso múltiplo e da possibilidade de seu aproveitamento integral. O principal resultado obtido com a pesquisa foi a recuperação do processo de construção da experiência de planejamento empreendida pela CESP, através da identificação de algumas referências - como as company towns, as cidades novas, o planejamento regional, os conceitos de polo de desenvolvimento e de unidade de vizinhança, os postulados dos CIAMs e a experiência da Tennessee Valley Authority (TVA) - e da constatação de que este método de planejamento seguiu um conjunto de diretrizes estabelecidas, a partir da própria prática de planejar empreendimentos hidrelétricos. A atuação dos dois principais agrupamentos de arquitetos envolvidos nos projetos hidrelétricos de São Paulo - a Divisão de Arquitetura e Urbanismo da CESP e a PLANEMAK - assinalaram a contrapartida arquitetônica no desenvolvimento da tecnologia brasileira no setor de construção de centrais hidrelétricas. Como exemplos das aplicações do método de planejamento desenvolvido pela CESP, são analisados três estudos de caso: Jupiá, de 1961, e o núcleo urbano de Ilha Solteira, de 1967, com participação da PLANEMAK; e o núcleo urbano de Porto Primavera, do início da década de 1980, através da Divisão de Arquitetura e Urbanismo da CESP. A trajetória da CESP no campo do planejamento urbano e regional foi resultado do crescente empenho do Estado em articular a intervenção na área de produção de energia com uma ação mais ampla de reorganização de território com vista a impulsionar o desenvolvimento e implantar núcleos residenciais coerentes com postulados do urbanismo moderno. / This thesis addresses the experience of integrated regional planning developed by CESP (Sao Paulo Power Company). The basic hypothesis is that from the knowledge acquired over the years and generations of professionals, who worked in the CESP and its predecessors, and with the accumulation of architectural and planning experiences, the Company has constituted a proprietary and private method of planning its hydroelectric projects. By integrated regional planning we understand the process in which a region, defined by the river basin, is planned through its multiple uses and its possibility of the complete exploitation. The main result obtained from the survey was the recovery of the construction process of the planning experience undertaken by CESP, by identifying some references - such as company towns, new towns, regional planning, the concepts of development pole and neighborhood unit, the postulates of CIAMs and the experience of the Tennessee Valley Authority (TVA) - and the fact that this method of planning followed some established guidelines, from the very practice of planning hydroelectric projects. The acting of the two main groups of architects involved in hydropower projects in São Paulo Architecture and Urbanism Division of CESP and PLANEMAK represented the architectural component in the development of Brazilian technology in the construction of hydroelectric plants sector. Illustrating the applications of the planning method developed by CESP, we analyzed three case studies: Jupiá, 1961, and the residential village of Ilha Solteira, 1967, with the participation of PLANEMAK, and the residential village of Porto Primavera, in the beginning at 1980s, by the Architecture and Urbanism Division of the CESP. The trajectory of the CESP in the field of urban and regional planning was the result of the growing commitment of the State in joint an intervention in the area of energy production with a broader action to reorganize the territory with a view to boost the development and deploy residential nuclei consistent with postulates of modern urbanism.

Esta tese estuda a experiência de planejamento regional integrado desenvolvida pela Companhia Energética de São Paulo (CESP). A hipótese do trabalho é que a partir dos conhecimentos adquiridos ao longo dos anos e das gerações de profissionais que trabalharam na CESP e suas antecessoras, e com o acúmulo de experiências arquitetônicas e de planejamento, a Companhia constituiu um método próprio e particular de planejamento de seus empreendimentos hidrelétricos. Por planejamento regional integrado entendemos o processo no qual se planeja uma região, definida pela bacia hidrográfica, através de seu uso múltiplo e da possibilidade de seu aproveitamento integral. O principal resultado obtido com a pesquisa foi a recuperação do processo de construção da experiência de planejamento empreendida pela CESP, através da identificação de algumas referências - como as company towns, as cidades novas, o planejamento regional, os conceitos de polo de desenvolvimento e de unidade de vizinhança, os postulados dos CIAMs e a experiência da Tennessee Valley Authority (TVA) - e da constatação de que este método de planejamento seguiu um conjunto de diretrizes estabelecidas, a partir da própria prática de planejar empreendimentos hidrelétricos. A atuação dos dois principais agrupamentos de arquitetos envolvidos nos projetos hidrelétricos de São Paulo - a Divisão de Arquitetura e Urbanismo da CESP e a PLANEMAK - assinalaram a contrapartida arquitetônica no desenvolvimento da tecnologia brasileira no setor de construção de centrais hidrelétricas. Como exemplos das aplicações do método de planejamento desenvolvido pela CESP, são analisados três estudos de caso: Jupiá, de 1961, e o núcleo urbano de Ilha Solteira, de 1967, com participação da PLANEMAK; e o núcleo urbano de Porto Primavera, do início da década de 1980, através da Divisão de Arquitetura e Urbanismo da CESP. A trajetória da CESP no campo do planejamento urbano e regional foi resultado do crescente empenho do Estado em articular a intervenção na área de produção de energia com uma ação mais ampla de reorganização de território com vista a impulsionar o desenvolvimento e implantar núcleos residenciais coerentes com postulados do urbanismo moderno. / This thesis addresses the experience of integrated regional planning developed by CESP (Sao Paulo Power Company). The basic hypothesis is that from the knowledge acquired over the years and generations of professionals, who worked in the CESP and its predecessors, and with the accumulation of architectural and planning experiences, the Company has constituted a proprietary and private method of planning its hydroelectric projects. By integrated regional planning we understand the process in which a region, defined by the river basin, is planned through its multiple uses and its possibility of the complete exploitation. The main result obtained from the survey was the recovery of the construction process of the planning experience undertaken by CESP, by identifying some references - such as company towns, new towns, regional planning, the concepts of development pole and neighborhood unit, the postulates of CIAMs and the experience of the Tennessee Valley Authority (TVA) - and the fact that this method of planning followed some established guidelines, from the very practice of planning hydroelectric projects. The acting of the two main groups of architects involved in hydropower projects in São Paulo Architecture and Urbanism Division of CESP and PLANEMAK represented the architectural component in the development of Brazilian technology in the construction of hydroelectric plants sector. Illustrating the applications of the planning method developed by CESP, we analyzed three case studies: Jupiá, 1961, and the residential village of Ilha Solteira, 1967, with the participation of PLANEMAK, and the residential village of Porto Primavera, in the beginning at 1980s, by the Architecture and Urbanism Division of the CESP. The trajectory of the CESP in the field of urban and regional planning was the result of the growing commitment of the State in joint an intervention in the area of energy production with a broader action to reorganize the territory with a view to boost the development and deploy residential nuclei consistent with postulates of modern urbanism.

This dissertation is a program evaluation of the Tennessee Valley Authority (TVA) the largest publicly owned utility in the United States. The first essay in this dissertation examines the TVA's use of eminent domain in order to acquire property for the construction of reservoirs. It develops a new model of asymmetric information and then tests the model predictions using property level data from TVA property purchases in the 1930's.The second essay of this dissertation examines the unintended consequences of reservoir development my examining changes in the malaria rate associated with TVA reservoirs. Using panel data methods, I find that the presence of a TVA reservoir leads to large increases in the malaria mortality and morbidity rate, which cost up to 30 percent of TVA federal appropriations. The final essay in this dissertation examines the impact of TVA electrification programs on economic growth. It combines archival and panel data methods to show that contrary to the historical account, TVA electric rates did not differ substantially from the rates charged by private utilities, and secondly, shows that counties that had electricity contracts with the TVA did not have differential economic growth rates for a variety of economic outcomes. In order to control for selection into contracts, I adopt an instrumental variables strategy based on the cost of electric service.

The Myc transcription factor activates expression of genes that promote cellular functions such as proliferation and cell growth. The deregulated Myc expression, characteristic for the tumor cell, also activates apoptosis, which selects for additional genetic changes deactivating the induced cell death. However, the continuous overexpression of Myc can also be a liability for a tumor, which can be taken advantage of in cancer treatment.  In Paper I, we describe a new way of using the DNA methyltransferase inhibitor Decitabine, in treating Myc overexpressing tumors. We show that Decitabine treatment activates cell death by reactivating silenced tumor suppressors such as Puma, but also by inducing DNA damage. Decitabine treatment of Myc driven lymphomas is also shown to prolong disease free survival in mouse models. Myc driven transformation requires a collaborative deregulation of genes. The family of Pim kinases has been shown to collaborate with Myc in tumorigenesis. In Paper II, we show that the Pim-3 kinase protein is highly expressed in many Myc overexpressing lymphomas from Myc transgenic mice as well as human Burkitt Lymphoma samples. The Pim-3 locus is shown to interact with the Myc protein and be a direct target for Myc activated transcription. Additionally, we demonstrate that the Pim kinase inhibitor, Pimi, targeting the Pim kinase family (Pim-1, Pim-2 and Pim-3), induce a cell death that is mediated by, but not dependent on caspase activity. The Pimi induced cell death was potentiated when combined with RNAi knockdown of the casein kinase II (CK2) protein.  In paper III, we describe the development of a somatic mouse model for lymphomagenesis, utilizing the RCAS-tva technology. We show that primary B cells from these mice are transducible and transformed when infected with a combination of RCAS- HA tagged Myc, KRasV12D and human Bcl-XL virus. In conclusion, we show that the labile milieu created by the deregulated expression of Myc facilitates new approaches in treatment of Myc overexpressing tumors. Also, our new tva mouse model show promise in modeling lymphomagenesis.

No description available.

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

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