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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
51

La chose pour le dire : mono en japonais contemporain : approche sémantique, syntaxique et énonciative / Mono in contemporary japonese : a semantic, syntactic and enunciative approach

Bazantay, Jean 29 October 2013 (has links)
Cette thèse s'attache à décrire et à analyser les différents emplois de mono (chose, objet) en japonais contemporain. Comme le mot français chose, ce terme d’usage très courant a la particularité de ne pas avoir de signifié en propre mais de pouvoir tout aussi bien désigner un objet concret qu’un concept abstrait ou encore une classe d’individus partageant les mêmes traits. Nom « caméléon » aux propriétés référentielles singulières, mono est aussi fréquemment employé à des fins fonctionnelles, voire purement énonciatives.À travers des observations en discours, ce travail précise les contours de ces deux emplois référentiel et fonctionnel et explore la nature de la contribution sémantique de mono à la réalisation de tournures expressives plus ou moins figées.Sur le plan de la méthodologie, nous avons adopté une approche basée sur l’observation de données authentiques que nous avons analysées sous différents angles syntaxiques, sémantiques et énonciatifs. Pour cela nous avons constitué un corpus de travail réunissant des exemples extraits d’articles de journaux, de romans populaires, d’échanges sur internet ou de conversations informelles.Dans la première partie, nous avons cherché à identifier et à décrire les emplois « référentiels » au regard d’autres emplois essentiellement fonctionnels et, pour cela, nous avons exploré la notion de nom formel dont mono est considéré comme un des principaux représentants. Dans la deuxième partie, la tournure en « A-wa C MONO da » a plus particulièrement retenu notre attention pour sa fréquence et ses effets énonciatifs. Nous l’avons d’abord envisagée dans le cadre général de la phrase à prédicat nominal caractéristique du jugement catégorique. Une seconde approche a consisté à envisager « MONO DA » comme un opérateur modal venant surdéterminer une occurrence prédicative. Pour cette analyse, nous nous sommes appuyé sur les travaux de Nishiyama (1985), Kudo (1995, 2002), Teramura (1984, 1999) et Morita (1989).Dans une troisième partie, le point de vue de la modalité a permis de préciser la nature appréciative ou épistémique du jugement. Nous avons également analysé le fonctionnement de la modalité explicative propre aux écrits journalistiques et précisé l’emploi de mono du point de vue de sa contribution à la réalisation d’opérations argumentatives. L’approche pragmatique a enfin éclairé le processus conduisant à l’émergence de valeurs spécifiques dérivées de la valeur axiologique de l’expression d’une tendance générale.Ce travail se termine par une mise en perspective du point de vue de la grammaticalisation des différents emplois observés. / In this dissertation, we focus on the various uses of mono (thing, object) in contemporary Japanese. From a methodological point of view, we have adopted an approach based on the observation of authentic data which we have analyzed under several syntactical, semantic and enunciative criteria. Samples consist of various aspects of modern language (newspaper articles, contemporary novels, internet-based communication, informal conversation) collected from existing data sources, mainly from the Balanced Corpus of Contemporary Written Japanese (BCCWJ) and the Nagoya University Japanese Conversation Corpus.We have first attempted to identify and describe referential readings compared to other more functionnal uses. For this purpose, we have investigated the concept of ‘formal noun’ (keishiki meishi) of which mono is seen as a prototype.The second part is dedicated to the form 'A-wa C-MONO da' that particularly caught our attention because of its frequency and its enunciative effects. A first approach concentrates on nominal uses realized within the framework of a nominal sentence (meishi jutsugo bun). In this part, we propose a brief summary of research on nominal predication and present the different meanings of the sentences built around the bare noun mono. In a second approach, we consider it from the point of view of nominalization, where mono da can be seen as a purely enunciative operator. For this analysis, we have developped a theorical model based on Nishiyama (1985), Kudo (1995, 2002), Teramura (1984, 1999) and Morita (1989).In the third part, reference to the notion of modality has allowed us to specify the appreciative or epistemic nature of the judgment. We have also analyzed the function of mono as a discourse connector in journalist papers and shown its contribution to argumentative operations. The pragmatic approach highlights the process that drives the emergence of specific values derived from its underlying meaning of 'general tendency.' This work ends with an attempt to put the various uses of mono in perspective from the point of view of grammaticalization.
52

Protecting Bare-metal Systems from Remote Exploitation

Abraham Anthony Clements (6618926) 15 May 2019 (has links)
The Internet of Things is deploying large numbers of bare-metal systems that have no protection against memory corruption and control-flow hijacking attacks. These attacks have enabled unauthorized entry to hotel rooms, malicious control of unmanned aerial vehicles, and invasions of privacy. Using static and dynamic analysis these systems can utilize state-of-the-art testing techniques to identify and<br>prevent memory-corruption errors and employ defenses against memory corruption and control-flow hijacking attacks in bare-metal systems that match or exceed those currently employed on desktop systems. This is shown using three case studies.<br><br>(1) EPOXY which, automatically applies data execution prevention, diversity, stack defenses, and separating privileged code from unprivileged code using a novel<br>technique called privileged overlaying. These protections prevent code injection attacks, and reduce the number of privileged instruction to 0.06% verses an unprotected<br>application.<br><br>(2) Automatic Compartments for Embedded Systems (ACES), which automatically creates compartments that enforce data integrity and code isolation within bare-metal applications. ACES enables exploring policies to best meet security and performance requirements for individual applications. Results show ACES' can form 10s of compartments within a single thread and has a 15% runtime overhead on average.<br><br><div>(3) HALucinator breaks the requirement for specialized hardware to perform bare-metal system testing. This enables state-of-the-art testing techniques –e.g., coverage based fuzzing – to scale with the availability of commodity computers, leading to the discovery of exploitable vulnerabilities in bare-metal systems. <br></div><div><br></div><div>Combined, these case studies advance the security of embedded system several decades and provide essential protections for today’s connected devices.</div>
53

Alterações no ciclo hidrológico e na perda de solo devido aos diferentes usos do solo e variações climáticas em área de Cerrado / Water cycle and soil loss variations due to different land uses and climate variability in a Brazilian Cerrado area

Anache, Jamil Alexandre Ayach 23 November 2017 (has links)
A expansão agropecuária governa as mudanças no uso do solo no Brasil devido à alta demanda dos mercados interno e externo por alimento, fibra e energia. Entretanto, os efeitos e os processos decorrentes dessas alterações no ciclo hidrológico e na conservação do solo são pouco estudados de forma experimental em regiões de clima tropical e subtropical. No Estado de São Paulo, o uso do solo acontece de forma intensiva, as áreas de Cerrado nativo estão fragmentadas e pastagens vêm sendo substituídas por plantações de cana-de-açúcar devido à alta demanda por etanol e açúcar. Este trabalho tem como objetivo compreender as relações, trocas, variações e tendências das componentes do balanço hídrico e dos processos erosivos em potenciais mudanças no uso do solo que são encontradas no Sudeste do Brasil: de condições naturais (Cerrado sensu stricto) para pastagem, cana-de-açúcar e solo exposto. Para isso, foram monitorados, nos diferentes usos do solo, as condições meteorológicas, o escoamento superficial, a evapotranspiração, o conteúdo de água no solo, a erosão do solo e a flutuação do nível freático do aquífero. As alterações no uso do solo modificam significativamente o balanço hídrico, com aumento do escoamento superficial (pelo menos 14 mm ano-1) e diminuição da evapotranspiração (pelo menos 529 mm ano-1) quando o Cerrado sensu stricto é substituído por pastagem ou cana-de-açúcar. Entretanto, no Cerrado sensu stricto o volume de água disponível para percolação ao longo da zona não saturada e potencial recarga do aquífero tende a ser menor que em áreas agrícolas. As observações mostram que o solo exposto e a cana-de-açúcar possuem os maiores valores erosão do solo (16,00 &#177; 5,97 t ha-1 ano-1 e 0,64 &#177; 0,49 t ha-1 ano-1, respectivamente). Além disso, há semelhanças entre as taxas de perda de solo na pastagem (0,11 &#177; 0,04 t ha-1 ano-1) e no Cerrado sensu stricto (0,14 &#177; 0,06 t ha-1 ano-1). Devido às curtas séries de dados de escoamento superficial e erosão do solo, a adoção de modelos de base física como o WEPP (Water Erosion Prediction Project), é alternativa viável para simulações que considerem as variabilidades climáticas de regiões subtropicais. Projeções climáticas revelam que não ocorrerão alterações significativas nas respostas (escoamento superficial e erosão do solo) em relação ao clima base atual apesar do aumento significativo na precipitação nos cenários mais drásticos (entre 5% e 9%). Por fim, a manutenção do ciclo hidrológico e o controle da erosão do solo alcançados pelo Cerrado sensu stricto são benefícios que contrastam com a diminuição da recarga potencial do aquífero em áreas de vegetação densa. A cana-de-açúcar e a pastagem são usos do solo concorrentes e seus efeitos nos padrões hidrológicos e na erosão do solo se equilibram. / The agricultural expansion in Brazil drives land use changes due to the higher demand of internal and external markets for food, fiber and fuel. However, the effects and processes that result from these changes on hydrological cycle and soil conservation are not well explored in an experimental approach under tropical and subtropical climates. The land use is intense in the State of São Paulo, where the undisturbed woodlands in the Cerrado biome are fragmented and pasturelands are transformed in sugarcane plantations due to the higher sugar and ethanol demands. This thesis aims to comprehend the relations, trade-offs and variations of the water balance components and soil erosion processes under potential land use changes that can be found in southeastern Brazil: from natural landscapes (wooded Cerrado) to pastureland, sugarcane and bare soil. They were monitored in these different land uses: meteorological conditions, runoff, evapotranspiration, soil moisture content, soil erosion, and water table fluctuation. The land uses changes significantly influence the water balance, increasing the runoff (at least 14 mm yr-1) and decreasing evapotranspiration (at least 529 mm yr-1) when wooded Cerrado is substituted by pasture or sugarcane. Nevertheless, the soil water content available for deep percolation through the unsaturated zone and potential aquifer recharge in the wooded Cerrado tend to be smaller than in agricultural fields. Soil loss observations reveal that bare soil and sugarcane have the highest rates (16.00 &#177; 5.97 t ha-1 yr1 and 0.64 &#177; 0.49 t ha-1 yr-1, respectively). Additionally, there are similarities between the soil loss rates of pastureland (0.11 &#177; 0.04 t ha-1 yr-1) and wooded Cerrado (0.14 &#177; 0.06 t ha-1 yr-1). Due to the short-period observations of runoff and soil erosion, the use of a process-based model such as WEPP (Water Erosion Prediction Project) is a feasible alternative for simulations considering climatic variability under subtropical conditions. Projected climates reveal that in spite of significant increased rainfall (between 5% and 9%) in the most drastic scenarios, there are no significant changes on runoff and soil erosion rates in relation to the actual baseline climate. Finally, the hydrological stability and soil erosion control are benefits reached by the wooded Cerrado that contrast with the decrease in potential aquifer recharge in a dense vegetation area. Sugarcane and pasture are concurrent land uses and their effects on hydrological patterns and soil erosion are equivalent.
54

Perspectivas sobre a soberania em Carl Schmitt, Michel Foucault e Giorgio Agamben

D Urso, Flavia 03 June 2014 (has links)
Made available in DSpace on 2016-04-27T17:27:07Z (GMT). No. of bitstreams: 1 Flavia D Urso.pdf: 1616648 bytes, checksum: f578da696de954a5e5e0f53b4ba54798 (MD5) Previous issue date: 2014-06-03 / Sovereignty is a concept made shallow as it presents frail theoretical solutions when applied to aspects from reality. The research hereby aims at understanding Giorgio Agamben s diagnosis on sovereignty by going through the core of Carl Schmitt s thinking in his theory of the sovereign power as well as the displacement of such problem in Michel Foucault s writings. Agamben is an intellectual who perused stern philosophical pathways, sovereignty having stood first and foremost for him along the issue of the potentiality of not being. His approach to reality takes place through the motto to prefer not to, from which he glimpses one possibility for putting down one s relationship between wanting and being able to, and between the constituent and constituted powers. And such annihilation is in effect essential for Agamben since his concept of sovereignty takes into consideration a juridical category not only weakened of its representativeness but most of all originating from an unprecedented biopolitical catastrophe. The path chosen by Agamben for such conclusion is one of a paradigmatic ontology, that is, the axes of understanding for the phenomena which ousted political character from juridical ordinances. The paradigms nuda vita (bare life) and the state of exception mainly constitute the structural elements whose function is to ultimately keep the exception-ridden life of the law. The bottleneck established by sovereignty is undone by a new form-of-life, which means the absolute desecration of a life power over which neither sovereignty nor the law can have control over / A soberania é conceito esvaziado porque apresenta frágeis soluções teóricas quando aplicadas aos aspectos da realidade. Esta pesquisa tem por objetivo a compreensão do diagnóstico de Giorgio Agamben a respeito da soberania percorrendo a centralidade da teoria do poder soberano do pensamento de Carl Schmitt e o deslocamento do problema em Michel Foucault. Agamben é um intelectual de árido percurso filosófico e a soberania para ele, antes de tudo, é uma questão da potencialidade de não ser. A sua aproximação da realidade se dá pela fórmula preferiria não, na qual ele vislumbra uma possibilidade de destruição da relação entre querer e poder, entre poder constituinte e poder constituído. E tal destruição, de fato, é essencial para Agamben porque o seu conceito de soberania considera uma categoria jurídica não só esvaziada de representação, mas, sobretudo, originária de uma catástrofe biopolítica sem precedentes. O caminho escolhido por Agamben para essa conclusão é o de uma ontologia paradigmática, ou seja, eixos de entendimento para os fenômenos que destituíram o caráter político do ordenamento jurídico. Os paradigmas da nuda vita e do estado de exceção, principalmente, são elementos estruturais da soberania cuja função é, enfim, o de manter a vida excepcionada do direito. O nó estabelecido pela soberania desata-se por uma nova forma-de-vida, o que significa uma absoluta profanação de uma potência da vida sobre a qual nem a soberania, nem o direito podem ter mais controle
55

Soft error analysis with and without operating system

Casagrande, Luiz Gustavo January 2016 (has links)
A complexidade dos sistemas integrados em chips bem como a arquitetura de processadores comerciais vem crescendo dramaticamente nos últimos anos. Com isto, a dificuldade de avaliarmos a suscetibilidade às falhas em decorrência da incidência de partículas espaciais carregadas nestes dispositivos cresce com a mesma taxa. Este trabalho apresenta uma análise comparativa da susceptibilidade à erros de software em um microprocessador embarcado ARM Cortex-A9 single core de larga escala comercial, amplamente utilizado em aplicações críticas, executando um conjunto de 11 aplicações desenvolvidas para um ambiente bare metal e para o sistema operacional Linux. A análise de soft errors é executada por injeção de falhas na plataforma de simulação OVPSim juntamente com o injetor OVPSim-FIM, capaz de sortear o momento e local de injeção de uma falha. A campanha de injeção de falhas reproduz milhares de bit-flips no banco de registradores do microprocessador durante a execução do conjunto de benchmarks que possuem um comportamento de código diverso, desde dependência de fluxo de controle até aplicações intensivas em dados. O método de análise consiste em comparar execuções da aplicação onde falhas foram injetadas com uma execução livre de falhas. Os resultados apresentam a taxa de falhas que são classificadas em: mascaradas (UNACE), travamento ou perda de controle de fluxo (HANG) e erro nos resultados (SDC). Adicionalmente, os erros são classificados por registradores, separando erros latentes por sua localização nos resultados e por exceções detectadas pelo sistema operacional, provendo novas possibilidades de análise para um processador desta escala. O método proposto e os resultados obtidos podem ajudar a orientar desenvolvedores de software na escolha de diferentes arquiteturas de código, a fim de aprimorar a tolerância à falhas do sistema embarcado como um todo. / The complexity of integrated system on-chips as well as commercial processor’s architecture has increased dramatically in recent years. Thus, the effort for assessing the susceptibility to faults due to the incidence of spatial charged particles in these devices has growth at the same rate. This work presents a comparative analysis of soft errors susceptibility in the commercial large-scale embedded microprocessor ARM Cortex-A9 single core, widely used in critical applications, performing a set of 11 applications developed for a bare metal environment and the Linux operating system. The soft errors analysis is performed by fault injection in OVPSim simulation platform along with the OVPSim-FIM fault injector, able to randomly select the time and place to inject the fault. The fault injection campaign reproduces thousands of bit-flips in the microprocessor register file during the execution of the benchmarks set, with a diverse code behavior ranging from control flow dependency to data intensive applications. The analysis method is based on comparing applications executions where faults were injected with a fault-free implementation. The results show the error rate classified by their effect as: masked (UNACE), crash or loss of control flow (HANG) and silent data corruption (SDC); and by register locations. By separating latent errors by its location in the results and exceptions detected by the operating system, one can provide new better observability for a large-scale processor. The proposed method and the results can guide software developers in choosing different code architectures in order to improve the fault tolerance of the embedded system as a whole.
56

Performance of slash pine (Pinus elliottii Engelm.) containerized rooted cuttings and bare-root seedlings established on five planting dates in the flatlands of western Louisiana

Akgul, Alper 29 August 2005 (has links)
The forest product industry is keenly interested in extending the normal planting season, as well as in the comparative field performance of standard nursery bare-root seedlings and containerized rooted cuttings. The effect of seasonal planting dates on survival, above and belowground biomass allocation, water relations, gas exchange attributes and foliar carbon isotope composition (δ13C) of two stock types of slash pine (Pinus elliottii Engelm.) were examined. Slash pine bare-root seedlings (BRS) and containerized rooted cuttings (CRC) were hand planted in September, November, January, March and April in three consecutive planting seasons (2000-2001, 2001-2002 and 2002-2003) on three sites with silt loam topsoils in southwestern Louisiana. First-year mean survival of CRC across all planting dates and sites was consistently high at 96 to 98%, whereas BRS survival was significantly (P < 0.0001) lower at 59 to 81% and highly variable among study sites and dates through three planting seasons. Generally, there was a negative relationship between soil moisture at the time of planting and first-year survival of BRS planted September through March in 2001-2002 and 2002-2003 planting seasons, whereas the opposite was observed only for BRS planted in April 2002 and 2003. Survival of CRC was affected very little by the variation in soil moisture. Containerized rooted cuttings had higher early above and belowground biomass, and height and diameter than did BRS. However, three years after planting the size differences between stock types disappeared or became negligible. Early size differences among trees planted September through March also decreased after three years, although September trees were tallest. Growth of the April-planted trees was poor compared to trees planted in other months. Late-planted April trees had higher δ13C values, and higher water-use efficiency in the first growing season compared to earlier planted trees. Differences in δ13C values among the planting dates disappeared in the second growing season. Net photosynthesis rates did not differ considerably between stock types or among planting dates in the second and third growing seasons. This study indicates that it is possible to extend the planting season to as early as September and as late as March by using CRC.
57

Performance of slash pine (Pinus elliottii Engelm.) containerized rooted cuttings and bare-root seedlings established on five planting dates in the flatlands of western Louisiana

Akgul, Alper 29 August 2005 (has links)
The forest product industry is keenly interested in extending the normal planting season, as well as in the comparative field performance of standard nursery bare-root seedlings and containerized rooted cuttings. The effect of seasonal planting dates on survival, above and belowground biomass allocation, water relations, gas exchange attributes and foliar carbon isotope composition (&#948;13C) of two stock types of slash pine (Pinus elliottii Engelm.) were examined. Slash pine bare-root seedlings (BRS) and containerized rooted cuttings (CRC) were hand planted in September, November, January, March and April in three consecutive planting seasons (2000-2001, 2001-2002 and 2002-2003) on three sites with silt loam topsoils in southwestern Louisiana. First-year mean survival of CRC across all planting dates and sites was consistently high at 96 to 98%, whereas BRS survival was significantly (P < 0.0001) lower at 59 to 81% and highly variable among study sites and dates through three planting seasons. Generally, there was a negative relationship between soil moisture at the time of planting and first-year survival of BRS planted September through March in 2001-2002 and 2002-2003 planting seasons, whereas the opposite was observed only for BRS planted in April 2002 and 2003. Survival of CRC was affected very little by the variation in soil moisture. Containerized rooted cuttings had higher early above and belowground biomass, and height and diameter than did BRS. However, three years after planting the size differences between stock types disappeared or became negligible. Early size differences among trees planted September through March also decreased after three years, although September trees were tallest. Growth of the April-planted trees was poor compared to trees planted in other months. Late-planted April trees had higher &#948;13C values, and higher water-use efficiency in the first growing season compared to earlier planted trees. Differences in &#948;13C values among the planting dates disappeared in the second growing season. Net photosynthesis rates did not differ considerably between stock types or among planting dates in the second and third growing seasons. This study indicates that it is possible to extend the planting season to as early as September and as late as March by using CRC.
58

Heat transfer coefficients of particulate in tubular heat exchangers

Nguyen, Clayton Ma 21 September 2015 (has links)
This experimental study explores the heat transfer from heated bare and finned tubular surfaces to particulates in packed bed cross flow. The results from this experiment will be used to help select the type of particulates that will be used. Additionally, these results will assist in estimating heat transfer in prototype and commercial particle to fluid heat exchangers (PFHX). This research is part of larger effort in the use of particulates in concentrating solar power technology. These solid particles are heated by concentrated sunlight to very high temperatures at which they are a suitable heat source for various thermal power and thermochemical cycles. Furthermore, one of the advantages of this concept is the ability to store thermal energy in the solid particles at relatively low cost. However, an important feature of any Particle Heat Receiver (PHR) system is the PFHX, which is the interface between the solar energy system and the thermal power or chemical system. In order to create this system material data is needed for the design and optimization of this PFHX. The paper focuses on the heat transfer properties of particulates to solid surfaces under plug flow conditions. The particulates will be evaluated for three grain sizes of sand and two grain sizes of proppants. These two materials will be tested at one, five and ten millimeters per second in order to see how the various flow rates, which will be required for different loads, will affect the heat transfer coefficient. Finally the heat transfer coefficient will also be evaluated for both finned and non-finned heat exchangers to see the effect that changes in the surface geometry and surface area have on the heat transfer coefficient. The heat transfer coefficient will help determine the appropriate material that will be used in the PHR system.
59

Einfluss unterschiedlicher metallischer Stents auf das intraluminale Epithelisations- und Granulationsverhalten nach Implantation in die großen Atemwege bei New Zealand White Rabbits / Influence of different metallic stents on the intraluminal epithelialisation and granulation tissue formation after implantation in the central airways in New Zealand White Rabbits

Klötzer, Julia 01 July 2015 (has links)
Die Implantation von Atemwegstents stellt eine therapeutische Option zur Behandlung maligner und benigner Stenosierungen des Tracheobronchialsystems dar. Es handelt sich um ein effektives Verfahren das in spezialisierten Zentren und nach strenger Indikationsstellung durchgeführt werden sollte. Die Bildung von Granulationsgewebe stellt dabei eine der häufigsten Komplikationen dar. In der vorliegenden Arbeit wurden ballonexpandierbare bare-metal stents (BMS) und drug-eluting stents (DES) histologisch und immunhistochemisch untersucht.  Die zellulären und extrazellulären Gewebereaktionen der zentralen Atemwege wurde in New Zealand White Rabbits (3,1 kg bis 4,8 kg) nach Explantation von sieben bare-metal stents (Bx Sonic, Johnson & Johnson Cordis, USA) und vier Sirolimus-eluting stents (Cypher Select, Johnson & Johnson Cordis, USA) untersucht. Die Implantationszeit betrug 12 Monate. Die Implantation  metallischer Stents in die zentralen Atemwege verursachte ähnliche Gewebereaktionen wie nach koronarer Stentimplantation. Die Entzündungsreaktionen waren vergleichsweise stärker ausgeprägt. Nach 12 Monaten konnte bei beiden Stenttypen neugebildetes Gewebe auf der luminalen Seite der Implantate gesehen werden. Dieses war durchsetzt von Entzündungszellen, fibromuskulären Zellen, Kollagenfasern, elastischen Fasern und neu gebildeten Kapillaren. In zwei Stentpräparaten konnten Chondrozyten im neugebildeten Gewebe gesehen werden. Fibromuskuläre Zellen färbten positiv für Smooth Muscle Actin  und Vimentin. Vereinzelt wurde dieses Granulationsgewebe von mehrschichtigem Epithel mit kubisch-polygonalen Zellen, entsprechend einer Epithelmetaplasie, bedeckt. Nicht in die Bronchialwand eingewachsene Stentstreben wurden von Mukus, Granulozyten, Makrophagen und azellulärem Detritus bedeckt. Das Flimmerepithel zeigte sich im gestenteten Bereich deutlich reduziert. Beide Stenttypen zeigten eine vergleichbare Entzündungsreaktion. Granulozyten als Zeichen einer akuten Entzündungsreaktion konnten im neugebildetem Gewebe und an der direkten Stentoberfläche gesehen werden. Weiterhin umgaben Makrophagen und fibromuskuläre Zellen eingewachsene Stentstreben, Lymphozyten und Makrophagen schlossen sich in der unmittelbaren Umgebung an. Einige Lymphozyten wurden als B-Lymphozyten (CD79 +) identifiziert. Fremdkörperriesenzellen wurden in drei Sirolimus-freisetzenden Stentpräparaten und einem bare-metal Stentpräparat gesehen.
60

The nature of interest-free loans and the tax implications thereof / T. Tennant

Tennant, Tracy January 2010 (has links)
The tax world as we knew it was turned upside down on 13 September 2007 when the Supreme Court of Appeal (“SCA”) announced its decision to deem the right to use an interest-free loan as an amount that accrued to the taxpayers in the case Commissioner for South African Revenue Service v Brummeria Renaissance (Pty) Ltd and others 69 SATC 205. The findings of SCA brought about a “great deal of consternation in the business world” (Loubser, 2007:20). Due to the controversy as a result of this case, SARS drafted an Interpretation Note that illustrates the reasoning and tax treatment of an interest-free loan. On 30 June 2010, Interpretation Note No 58 was finally issued by SARS, providing guidance with regard to “an amount” that “accrues” to a taxpayer for the purposes of the gross income definition. This Interpretation Note will have a significant impact on a number of taxpayers. The purpose of this study is to understand the nature of an interest-free loan and identify its tax implications. The methodology followed in this study will be that of qualitative research. This will be conducted through analyzing the nature of a loan, specifically an interest-free loan, the gross income definition, including the value and timing of such amount, and whether a deduction may be claimed in respect of an interest-free loan. Notwithstanding the above, the study also includes an investigation of other taxes inter alia capital gains tax, donations tax, value-added tax, secondary tax on companies and newly proposed dividends tax. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

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