Digitized by Kansas Correctional Industries

- 1 - 9. Abstract Forensic ballistics The goal of this thesis is to initiate readers into the branch of criminalistic or forensic ballistics and to its basic terminology. It is not possible to compile this theme at full length, there is no sufficient space for it, therefore I offer professional minimum of criminalistic ballistics. The fundamental purpose of my thesis is to afford the complex view of problems of modern forensic ballistics. The thesis is composed of introduction, six chapters, conclusion and supplements. Introduction defines short acquaintance with theme and with reasons why I decided on the subject of criminalistic ballistics. The following chapter "Historic development of fire arms" features history of weapons or fire arms. The subchapter "Historical development of forensic ballistics" includes the development of the branch abroad and in the territory of late Czechoslovakia too, including the well-known case of manslaughter of countess Windischgrätz. The chapter "Conception of forensic ballistics and its signification" illustrates basic division of criminalistic ballistics, then illustrates objects of investigation and occurrence of ballistics clues. The chapter named "Categories of object in ballistics investigation" is divided into three subchapters and readers can learn basic dividing of...

O presente estudo tem por objetivo avaliar o regime brasileiro de controle dos preços de transferência a partir do confronto dos princípios arms length e da praticabilidade. Inicialmente, são relatadas as principais características históricas e metodológicas do desenvolvimento da disciplina nos âmbitos internacional e brasileiro. Em seguida, é apresentada uma teoria dos conflitos normativos, amparada nas doutrinas de Dworkin e Alexy, para sustentar que a colisão de princípios deflagrada pela variedade de mecanismos que mitigam a realização do arms length em favor da praticabilidade na legislação brasileira deve ser avaliada pelo exame da proporcionalidade conduzido por uma correta fundamentação argumentativa. Defende-se, depois, que o arms length e a praticabilidade estão inseridos no ordenamento constitucional-tributário brasileiro com a natureza de princípios jurídicos respectivamente justificados pelas ideias de igualdade particular e igualdade geral. Configurado o cenário da colisão, é analisada a proporcionalidade dos seguintes mecanismos: definição do aspecto subjetivo, exclusão dos royalties e da transferência de tecnologia, restrições da comparabilidade, margens de lucro predeterminadas, liberdade de escolha de métodos, vedação de outros métodos e utilização de safe harbours. A partir dos resultados da análise, conclui-se que o regime brasileiro não é eficaz no controle dos preços de transferência. Sugere-se, então, um conjunto de medidas alternativas que constitua um meio termo entre a desproporcional praticabilidade obtida com os mecanismos do atual regime e a diminuta praticabilidade da disciplina internacional. / This study examines the Brazilian transfer pricing regime by facing arms length and practicability principles. Initially, historical and methodological characteristics of the discipline development are reported both from international and Brazilian perspectives. Then, based on Dworkin and Alexy doctrines, a normative conflicts theory supports that the collision between principles produced by a variety of mechanisms, which mitigate arms length results by promoting practicability, should be evaluated through a proportionality exam conducted under a correct argumentative discourse. Thereafter it advocates that arms length and practicability are inserted in the Brazilian constitutional tax system as legal principles justified by particular and general equality ideas respectively. Once the collision scenario is configured, proportionality of the following mechanisms is analysed: subjective aspect definition, royalties and technology transfers exclusion, comparability restrictions, predetermined gross margins, choice of methods freedom, other methods prohibition and safe harbours usage. The analysis concludes that there is no efficacy in Brazilian transfer pricing regime. Therefore it suggests a number of alternative measures which constitutes a midterm between the disproportional practicability of the current regime mechanisms and the diminished practicability of the international discipline.

[pt] O trabalho proposto visa interpretar, por meio de uma abordagem sociológica, o processo pelo qual os movimentos sociais envolveram-se nas políticas internacionais de controle de armamentos e foram capazes de construir uma nova interpretação das minas terrestres. Percebe-se que a participação desses novos atores em temas da política internacional que tradicionalmente são vistos como exclusivos ao debate estatal tem se intensificado desde a década de 1990. A fim de acompanhar essa mudança e discutir a contribuição que a variedade de atores traz à política internacional, este trabalho recupera autores das ciências sociais para explicar as relações internacionais como relações sociais. Assim, a partir do trabalho de Anthony Giddens, Erving Goffman, David Snow e Robert Benford pressupõem-se a existência de atores que agem reflexivamente a partir do Esquema de Interpretação da realidade (frame), como os movimentos sociais, os quais são capazes de gerar Esquemas de Interpretação coletivos. Ao produzirem e trocarem informações distintas através de redes transnacionais, esses movimentos se mostram capazes de criar novos recortes e novas percepções da realidade a partir da consideração de seus objetivos. No que tange à proibição das minas terrestres, percebe-se que esse novo recorte priorizou aspectos humanitários desse armamento, vinculando ao longo do processo uma conotação de injustiça ao uso e posteriormente à existência das minas terrestres. Ademais, fica clara a relevância que a busca por apoio às campanhas pelo banimento das minas terrestres teve na construção desse novo Esquema de Interpretação, constrangendo de várias formas a formulação da nova interpretação das minas. / [en] This paper intent through a sociological approach to interpret the evolvement process of social movements in the international arms control politics, and the construction of a landmine new interpretation. These new international actors action has grown since the 1990’s in areas of international politics that traditionally are viewed as exclusive to interstate debate. So, in reason to deal with this change and discuss the contribution that a diversity of actors can bring to international politics, this paper rescue social science authors to explain international relations as social relations. Thus, based on Anthony Giddens’, Erving Goffman’s, David Snow’s and Robert Benford’s work it presupposes actors able to reflect about reality through the creation of frames. The same is with social movements, which reflect reality based on collective frames created by them. By the collection of distinct information through transnational nets, social movements form new clippings and new perceptions of reality according to its objectives. Relating to landmines prohibition, this perception prioritized humanitarian aspects of this weapon, which resulted in an injustice connotation of the use of landmines and then of the landmines itself. In addition, it is interesting to note the relevance that participants and support to landmines campaigns had in this new frame construction, since it constrains in many ways the formulation of a new interpretation.

The continued existence of the Russian defence and arms industry, known as the Oboronnyi Promyshennyi Kompleks (OPK), was called into question following the disintegration of the Soviet Empire in 1991. Industry experts cited the lack of a domestic market, endemic corruption, and excess capacity within the industry as factors underpinning its predicted demise. The most telling factor was the sudden removal of considerable government subsidies and high defence industry wages that had traditionally buttressed the industry's economic viability and encouraged the cream of Russia's workers into the sector. It was a crippling blow. However, the industry's export customers in China, India and Iran during those early years became the OPK's saving grace. Their orders introduced hard currency back into the industry and went a long way to preventing the forecasted OPK collapse. Although pessimistic predictions continued to plague the OPK throughout the 1990s, the valuable export dollars provided the OPK the breathing space it needed to claw back its competitive advantage as an arms producer. That revival has been further underpinned by a new political commitment, various research and development initiatives, and the restoration of defence industry as a tool of Russian foreign policy. In order to gauge the future prospects for the OPK, it is necessary to examine the domestic and external drivers that have either underwritten its success to date or are still required to ensure its long term endurance. Domestically, continued success demands a closer collaboration between the OPK and the Russian armed forces. It also requires serious efforts to curb endemic corruption, further consolidation of the defence industry and continued development of the Russian domestic market for arms. Externally, the strength of the state arms exporter, Rosoboronexport, global market diversification and joint military ventures with strategic partner countries are essential ingredients for long term OPK success. Cultivating and maintaining the economic and political momentum vital for the OPK's progress will be a daunting undertaking for Russia. However, Russia's accomplishments in these key areas since 2000 suggest that continued success is a genuine prospect and that the OPK could potentially grow to be the proverbial 'phoenix from the ashes'. China and India constitute approximately eighty percent of the total Russian arms transfer market. Trading and cooperation with these two countries has provided Moscow with the finances to sustain its defence industry through continued orders and valuable finance for research and development programmes for military hardware. However, post 2015, the Chinese market will be nearing total saturation and the Indian market will have contracted somewhat, as the indigenous defence industries of these nations can be expected to usurp the demand for Russian equipment. This scenario, together with a more active foreign policy under Putin has seen Russia launch aggressive marketing campaigns into the Middle East, South East Asia and Latin America. The strategy has already begun to pay dividends with large contracts being signed by Algeria, Indonesia, and Venezuela. The Russians hope that large sales to these countries will trigger further sales within the respective regions. The realised or potential contracts for arms from Libya, Saudi Arabia, Malaysia, Mexico, and Brazil suggest that this strategy is producing the desired result. The short term future of the Russian OPK looks promising. The rising domestic defence order is beginning to challenge the export market as the OPK's most important customer. Meanwhile, exports will be safeguarded by continued foreign demand for niche Russian defence products such as cruise missiles and air defence systems as well as cost effective and user friendly Russian aircraft, ships, submarines and land systems. Flexible financing options offered by Rosoboronexport will stimulate demand in new markets such as Algeria and Indonesia and sustain the economic viability of the OPK for at least the next decade.

The Formulary Approach to the Taxation of Transnational Corporations: A Realistic Alternative? Synopsis The central hypotheses of this thesis are: that global formulary apportionment is the most appropriate method for the taxation of transnational corporations (TNCs) in lieu of the present system commonly referred to as the separate accounting/arm's length method; and that it is essential, in order to implement the proposed global formulary model, to create an international organisation which would fulfil, in the taxation field, a role equivalent to that of the World Trade Organisation (WTO) in international trade. The world economy is fast integrating and is increasingly dominated by the activities of transnational enterprises. These activities create a dual tax problem for various revenue authorities seeking to tax gains derived thereon: Firstly, when two or more countries entertain conflicting tax claims on the same base, there arises what is commonly referred to as a double taxation problem. Secondly, an allocation problem arises when different jurisdictions seek to determine the quantum of the gains to be allocated to each jurisdiction for taxation purposes. The traditional regime for solving both the double taxation and the allocation problem is enshrined in a series of bilateral treaties signed between various nations. These are, in general, based on the Organisation for Economic Co-operation and Development (OECD) Model Treaty.1 It is submitted, in this thesis, that while highly successful in an environment characterised by the coexistence of various national taxation systems, the traditional regime lacks the essential attributes suitable to the emerging 'borderless world'. The central theme of this thesis is the allocation problem. The OECD Model attempts to deal with this issue on a bilateral basis. Currently, the allocation problem is resolved through the application of Articles 7 and 9 of the OECD Model. In both instances the solution is based on the 'separate enterprise' standard, also known as the separate entity theory. This separate accounts/arm's length system was articulated in the 1930s when international trade consisted of flows of raw materials and other natural products as well as flows of finished manufactured goods. Such trade is highly visible and may be adequately valued both at the port of departure or at the port of entry in a country. It follows that within this particular system of international trade the application of the arm's length principle was relatively easy and proved to be extremely important in resolving both the double taxation and apportionment problems. Today, however, the conditions under which international trade is conducted are substantially different from those that prevailed until the 1960s. * Firstly, apart from the significant increase in the volume of traditionally traded goods, trade in services now forms the bulk of international exchanges. In addition, the advent of the information age has dramatically increased the importance of specialised information whose value is notoriously difficult to ascertain for taxation purposes. * Secondly, the globalisation phenomenon which gathered momentum over the last two decades has enabled existing TNCs to extend their global operations and has favoured the emergence of new transnational firms. Thus, intra-firm trade conducted outside market conditions accounts for a substantial part of international trade. * Thirdly, further economic integration has been achieved following the end of the Cold War and the acceleration of the globalisation phenomenon. In this new world economic order only TNCs have the necessary resources to take advantage of emerging opportunities. The very essence of a TNC is 'its ability to achieve higher revenues (or lower costs) from its different subsidiaries as a whole compared to the results that would be achieved under separate management on an arm's length basis.'2 Yet, the prevailing system for the taxation of TNCs overlooks this critical characteristic and is therefore incapable of fully capturing, for taxation purposes, the aggregate gains of TNCs. The potential revenue loss arising from the inability of the present system to account for and to allocate synergy gains is substantial. It follows that the perennial questions of international taxation can no longer be addressed within the constraints of the separate entity theory and a narrow definition of national sovereignty. Indeed, in order to mirror the developments occurring in the economic field, taxation needs to move from a national to an international level. Moreover, a profound reform of the system is imperative in order to avoid harmful tax competition between nations and enhance compliance from TNCs. Such a new international tax system needs to satisfy the test of simplicity, equity, efficiency, and administrative ease. To achieve these objectives international cooperation is essential. The hallmark of international cooperation has been the emergence, after World War II, of a range of international organisations designed to facilitate the achievement of certain goals deemed essential by various nations. The need for an organisation to deal specifically with taxation matters is now overwhelming. Consequently, this thesis recommends the creation of an international organisation to administer the proposed system. The main objective of this international organisation would be to initiate and coordinate the multilateral application of a formulary apportionment system which, it is suggested, would deal in a more realistic way with 'the difficult problems of determining the tax base and allocating it appropriately between jurisdictions'.3 The global formulary apportionment methodology is derived from the unitary entity theory. The unitary theory considers a TNC as a single business which, for convenience, is divided into 'purely formal, separately-incorporated subsidiaries'.4 Under the unitary theory the global income of TNCs needs to be computed, then such income is apportioned between the various component parts of the enterprise by way of a formula which reflects the economic contribution of each part to the derivation of profits. The question that arises is whether the world of international taxation is ready for such a paradigm shift. It is arguable that this shift has already occurred albeit cautiously and in very subtle ways. Thus, the latest of the OECD Guidelines on the transfer pricing question provides that 'MNE [Multinational Enterprise] groups retain the freedom to apply methods not described in this Report to establish prices provided those prices satisfy the arm's length principle in accordance with these Guidelines.'5 Arguably, the globalisation process has created 'the specific situation' allowed for by the OECD. This thesis, therefore, explores the relative obsolescence of the bilateral approach to the taxation of TNCs and then suggests that a multilateral system is better adapted to the emerging globalised economy. The fundamental building blocks of the model proposed in this thesis are the following: * First, the administration and coordination of the proposed system is to be achieved by the creation of a specialised tax organisation, called Intertax, to which member countries would devolve a limited part of their fiscal sovereignty. * Second, in order to enable the centralised calculation of TNC's profits, the proposed system requires the formulation of harmonised methods for the measurement of the global profits of TNCs. Therefore, the efforts of the International Accounting Standards Committee (IASC) to produce international accounting standards and harmonised consolidation rules must be recognised and, if needs be, refined and ultimately implemented. * Third, the major function of Intertax would be to determine the commercial profits of TNCs on a standardised basis and to apportion the latter to relevant countries by way of an appropriate formula/formulas. Once this is achieved, each country would be free, starting from its share of commercial profits, to determine the taxable income in accordance with the particular tax base that it adopts and, ultimately, the tax payable within its jurisdiction. In the proposed system, therefore, a particular country would be able to independently set whatever depreciation schedules or investment tax credits it chooses, and adopt whatever tax accounting rules it deems fit relative to its policy objectives. Moreover, this thesis argues that the global formulary apportionment model it proposes is not dramatically opposed to the arm's length principle. Indeed, it suggests that the constant assumption to the contrary, even with regard to the usual formulary apportionment methodology, is extravagant because both methodologies are based on a common endeavour, that is, to give a substantially correct reflex of a TNC's true profits. It has often been objected that global formulary apportionment is arbitrary and ignores market conditions. This thesis addresses such concerns by rejecting the application of a single all-purpose formula. Rather, it recognises that TNCs operating in different industries require different treatment and, therefore, suggests the adoption of different formulas to satisfy specific industry requirements. For example, the formula applicable to a financial institution would be different to that applicable to the pharmaceutical industry. Each formula needs to be based on the fundamental necessity to capture the functions, taking into consideration assets used, and risks assumed within that industry. In addition, if the need arises, each formula should be able to be fine-tuned to fit specific situations. Moreover, it is also pertinent to note that the OECD already accepts 'the selected application of a formula developed by both tax administrations in cooperation with a specific taxpayer or MNE group...such as it might be used in a mutual agreement procedure, advance transfer pricing agreement, or other bilateral or multilateral determination.'6 The system proposed in this thesis can thus be easily reconciled with the separate accounting/arm's length which the OECD so vehemently advocates. Both models have the same preoccupations so that what is herein proposed may simply be characterised as an institutionalised version of the system advocated by the OECD. Multilateral formulary apportionment addresses both the double taxation and the allocation problems in international taxation. It resolves the apportionment question 'without depending on an extraordinary degree of goodwill or compliance from taxpayers.'7 It is therefore submitted that, if applied on a multilateral basis with a minimum of central coordination, it also seriously addresses the double taxation problem. Indeed, it is a flexible method given that different formulas may be devised to suit the needs of TNCs operating in different sectors. Consequently, formulary apportionment understood in this sense, is a realistic alternative to the limitations of the present system.

Based on a thesis in Electrical Engineering, 1965. / Bibliography: p.79-86. / Contract DA-36-039-AMC-03200(E).

<p>Modern krigföring genomförs till stor del i form av gemensamma operationer. Helikoptern är en relativt ny tillgång i modern krigföring men används i stor utsträckning för olika uppgifter. Helikopterns förmåga att flyga men ändå bibehålla en nära kontakt med markstyrkorna har gjort den unik, men det har även inneburit att den har varit svår att placera, luft eller mark, vilket i sin tur inneburit att teoriutvecklingen kring helikoptern gått långsamt. Uppsatsen skall beskriva ett tänkbart sätt att nyttja helikopterns förmågor i gemensamma operationer. Arbetet utförs i två steg där första steget görs för att generera en teori utifrån teorier om kombinerad bekämpning, gemensamma operationer och teorier om helikopterns förmågor. Därefter genomförs en fallstudie i syfte att undersöka i vilken utsträckning teorin kan anses vara prövbar i ett senare skede.</p> / <p>Modern warfare of today is to a large extent carried out as joint operations. The helicopter is a fairly new asset for modern warfare but is used frequently for different tasks. The helicopters ability to fly and yet remain in close contact with the ground forces makes it unique, but that is also one of the major reasons why it has been hard to lable the helicopter, air or ground, which in turn is why theory development regarding helicopters has been slow. This essay will attemp to describe a plausible way to use helikopters in joint operations. It will be done in two steps where the first step aims to generate a theory that derives from the theories behind combined arms warfare, joint operations and theories regarding the helicopter abilitys. The theory will be used in an exemplifying case study that aims to investigate to what extent the theory can be regarded as valid and subjected to a test.</p>

Vergleiche für: - Größe der Armee - Länder ohne reguläre Streitkräfte - Wehrpflicht - Militärausgaben - Peacekeeping–Missionen - Beteiligung am Irakkrieg - registrierte Schusswaffen in Mittelamerika

This thesis explores the changing prerequisites for accountability in terms of Swedish arms export. The study aims to uncover what has happened with the conditions for accountability in Sweden since the responsibility for export control was transferred from the government to the public administration. By investigating how the term “accountability” has been used in the literature of democratic theory, an abstract ideal model is being created.  Comparing the changed structural arrangements, with each other and the ideal model, it is concluded that the prerequisites for accountability now seems to be in a worse state than they were before.