1. The method for automatic digital balancing of Wheatstone resistance bridge was developed and investigated using DAC R-2R matrix for evaluation of resistance small changes. Balancing method enables reducing of external influence impact to evaluation results and avoids most disadvantages that are common to classic systems based on unbalanced Wheatstone bridge. The parameters of connecting wires and channel switches are not impacting evaluation results in the system developed. Advantages of the system developed are proven by experiments. System developed allows low cost implementation of systems for evaluation of resistance small changes. 2. Possibilities for simplification of circuit for resistance small changes evaluation by using digital signal processing means are proven. It is established that by using known and the proposed methods for improvement of reliability of evaluation results resolution of the evaluation is 12–14 bits (0,024 % - 0,006 % accuracy). It is established that it is necessary to use digital signal processing methods for achieving such resolution. 3. New structures of resistance small change evaluation systems ensuring resolutions of 212 and 28 intended for laboratory investigations and monitoring of constructions are proposed. Experimental model of system with resolution of 28 was made and investigated. Methods of reducing noises in long cables were established during experiment. In general it was proven that the model is suitable for monitoring tasks... [to full text]

This article addresses the subject of secondary adjustment on transfer pricing, focusing on its nature and its regulation in Peru. To do this, the author explains the concept and purpose of transfer pricing and also elaborates some terminological precisions concerning adjustments on transfer pricing, defining the primary adjustments, the compensating ones, the correlative ones and, in more depth, the secondary ones. Likewise, the author explains the way secondary adjustments of transfer prices are regulated by the Peruvian Income Tax Law. / El presente artículo aborda la temática del ajuste secundario en materia de precios de transferencia, enfocándose en su naturaleza y su regulación en el Perú. Para ello, el autor explica el concepto y la finalidad de los precios de transferencia, así como también realiza algunas precisiones terminológicas en materia de ajustes de precios de transferencia, definiendo los ajustes primarios, los compensatorios, los correlativos y, con mayor profundidad, los secundarios. Asimismo, el autor explica la manera en que los ajustes secundarios de los precios de transferencia están regulados en la Ley del Impuesto a la Renta peruana.

Made available in DSpace on 2016-03-15T19:38:12Z (GMT). No. of bitstreams: 1 Igor da Silva Ramos.pdf: 1622777 bytes, checksum: 186a77eaabf846baf8466f41da580a23 (MD5) Previous issue date: 2009-02-03 / Fundo Mackenzie de Pesquisa / This work studies, through systemic modeling a microstructured optical fiber used in a module for dispersion compensation and Raman amplification for optical communication systems. The use of this device compensates the dispersion in a range of frequencies not covered by conventional dispersion compensating fibers and, simultaneously, amplifies the signal in order to reach longer transmission distances. In particular, dispersion compensation and amplification is demonstrated in the O Band (1260 nm up to 1360 nm) for systems operating at 10 and 40 Gbps. For this purpose, the parameters of a real microstructured optical fiber model are used in the VPI TransmissionMaker numerical simulation software through which is possible to evaluate the performance of the device. The performance evaluation is carried out through Bit Error Rate (BER) as a function of link distance and transmission channel wavelength. / Este trabalho estuda através de modelamento sistêmico, uma fibra óptica microestruturada utilizada em um módulo de compensação de dispersão e amplificação Raman de sistemas ópticos. O uso deste dispositivo compensa a dispersão em faixas de freqüência não cobertas por fibras de compensação de dispersão convencionais e simultaneamente amplifica o sinal a fim de permitir maiores distâncias de transmissão. Em particular, compensação de dispersão e amplificação são demonstradas na banda O (1260 nm a 1360 nm) para sistemas operando a taxas de 10 e 40 Gbps. Para isso, são utilizadas as características de um modelo de fibra microestruturada real no software de simulação numérica VPI TransmissionMaker por meio do qual é possível avaliar o desempenho deste dispositivo. A avaliação de desempenho é feita através de curvas de taxa de erro de bits (BER, do inglês Bit Error Rate) em função do comprimento do enlace e comprimento de onda do canal de transmissão.

Este trabalho propõe um sistema fotovoltaico (PV) multifuncional conectado a um sistema elétrico trifásico a quatro fios e operando com estratégia dual de compensação ativa de potência. Além da injeção de potência ativa na rede elétrica, o sistema PV operara como um condicionador unificado de qualidade de energia (UPQC) suprimindo as correntes harmônicas da carga e compensando a potência reativa. Adicionalmente, tensões balanceadas, reguladas e livre de harmônicos são fornecidas para a carga. O sistema PV-UPQC é baseado em uma estratégia de compensação dual, na qual o conversor série opera como uma fonte de corrente senoidal, enquanto o conversor paralelo atua como uma fonte de tensão senoidal. Como resultado, nenhum comportamento transitório é observado na troca entre os modos de operação ilhado e interconectado do sistema PV-UPQC. Além disso, para contornar os problemas associados às mudanças bruscas de irradiação solar, uma malha de controle feed-forward atua na geração das referências de corrente do conversor série, de modo que se obtenha um rápido balanço de potência entre o sistema PV e a rede elétrica. Como resultado, as respostas dinâmicas tanto da corrente elétrica quanto da tensão do barramento CC são melhoradas. A análise detalhada envolvendo o fluxo de potência ativa dos inversores é realizada proporcionando um melhor entendimento sobre a operação do sistema PV-UPQC, bem como auxiliando no dimensionamento dos conversores de potência. Resultados de simulação e experimentais são apresentados para avaliar os desempenhos estáticos e dinâmicos do PV-UPQC conectado ao sistema elétrico de distribuição. / This work proposes a multifunctional single-stage three-phase four-wire grid-connected photovoltaic (PV) system operating with a dual active power-line compensating strategy. Besides injection of active power into the grid, the PV system operates as a unified power quality conditioner (UPQC), suppressing the load harmonic currents and compensating reactive power. Additionally, regulated, balanced and harmonic free output voltages are provided to the load. Since the PV-UPQC is based on a dual compensation strategy, the series converter operates as a sinusoidal current source, whereas the parallel converter operates as a sinusoidal voltage source. Thus, seamless transition can be achieved from the interconnected to the islanding operation modes, and vice-versa, without load voltage transients. Moreover, to overcome problems associated with sudden solar irradiation changes, fast power balance involving the PV array and the grid is obtained, since the feed-forward control loop acts on the generation of the series inverter current references. As a result, the dynamic responses of both inverter currents and dc-bus voltage are improved. Detailed analysis involving the active power flow through the inverters is performed allowing proper understanding of the PV-UPQC operation, as well as assisting to design of the power converters. Simulation and experimental results are presented to evaluate both dynamic and static performances of the PV-UPQC tied to the electrical distribution system.

Den här uppsatsen undersöker socialsekreteraren uppfattning av det egna arbetet med risk- och skyddsfaktorer kring unga som befinner sig i riskzon för narkotikaanvändning. Vidare undersöker denna uppsats socialsekreterarens uppfattningar kring hur både denne själv och kollegiet utför arbetet med dessa skydds- och riskfaktorer bland unga och unga som befinner sig i riskzon för narkotikaanvändning. Det är vanligt att det förekommer flera riskfaktorer vid samma tillfälle hos en ungdom vilket ökar risken för normbrytande beteende. Socialtjänsten arbetar för att ge stöd och tillgodose de behov som ungdomen har för att främja en positiv utveckling och minska riskerna som riskfaktorerna medför. Med hjälp av semi-strukturerade intervjuer har vi intervjuat sex socialsekreterare på ungdomsenheten i Malmö för att besvara frågeställningarna (1)Hur beskriver socialsekreterare sitt arbete med att identifiera och hantera risk- och skyddsfaktorer i utredningar med ungdomar? (2) Vilka uppfattningar och åsikter framkommer hos socialsekreterare när de reflekterar över arbetet med risk- och skyddsfaktorer i utredningar om ungdomar? (3) Vilka uppfattningar och åsikter framkommer hos socialsekreterare när de reflekterar över arbetet med risk- och skyddsfaktorer i utredningar om ungdomar i riskzon för narkotikaanvändning? Vid undersökningen av den första frågeställningen fanns det återkommande utsagor som beskrev upplevelsen av en gemensam förståelse och samsyn kring allt som relateras till risk- och skyddsfaktorer. Trots denna gemensamma förståelse visade resultatet att upplevelsen kring om arbetet med bedömning och/eller analys sker kollektivt eller individuellt tycks bero på ärendets omständigheter. Vid nästa frågeställning var det varierande uppfattningar kring arbetet men många tenderar att tro att uppfattningarna är gemensamma. Sista frågeställningen visade att uppfattningen och åsikterna påverkades beroende på ärendets omständigheter, ungdomens helhetssituation och faktorer såsom typ av substans, narkotikaanvändningens tidsram och vilka andra framträdande riskfaktorer som finns. / This essay examines the social worker's perception of their own work with risk and protective factors around youths in risk zones of using narcotics. Furthermore, this essay investigates the social worker's perceptions regarding how both they themself and other coworkes carry out the work with protective and risk factors among youths in risk zones of using narcotics. It is common for a young person to have several risk factors at the same time, which increases the risk of norm-breaking behaviour. Social services work to provide support and meet the needs of adolescents in order to promote positive development and reduce the risks that the risk factors entail. Using semi-structured interviews, we have interviewed six social workers at the youth unit in Malmö to answer the following questions (1) How do social workers describe their work with identifying and managing risk and protective factors in investigations with youths?(2) What perceptions and opinions emerge from social workers when they reflect on the work with risk and protective factors in investigations of youths? (3) What perceptions and opinions emerge from social workers when they reflect on the work with risk and protective factors in investigations of youths in risk zones of using narcotics? When examining the first question, there were recurring statements that described the experience of a common understanding and consensus regarding everything related to risk and protective factors. Despite this common understanding, the results showed that the experience of whether the work with assessment and/or analysis is done collectively or individually seems to depend on the circumstances of the case. In the next question, there were varying perceptions about the work, but many tended to believe that there is a common consensus of the perceptions.The last question showed that the perceptions and opinions were affected depending on the circumstances of the case, the young person’s overall situation and factors such as the type if substance, the time frame if the narcotic use and what other prominent risk factors exist.

One of the objectives of the Securities Regulation Code on Takeovers and Mergers ("the Code") was to achieve neutrality of treatment of minority shareholders in takeover situations irrespective of the method employed to effect the takeover. This objective has not yet been achieved despite the inclusion of Rule 29 in the Code. Different levels of minority protection apply depending on the method used to effect a takeover. Asset takeovers are also excluded from the ambit of the Code. It is suggested that capital reductions and security conversions be prohibited to effect a takeover unless the Code is applicable to the transaction. The scheme of arrangement procedure, with certain suggested amendments, should be retained as a takeover method. It is further suggested that section 228 of the Companies Act be amended to ensure greater minority shareholder protection but that asset takeovers not be included within the ambit of the Code at this stage. / Private Law / LL.M.

Esta tesis evalúa el papel de las características no deseadas del trabajo - llamadas disamenities - en el contexto del balance entre trabajo y familia. Particularmente, se plantean las siguientes preguntas: ¿es el descenso en el salario de las mujeres luego del nacimiento del primer hijo - llamado child penalty - acompañado por una reducción simultánea en las disamenities?; ¿cuánto salario están dispuestas las madres a sacrificar para reducir las disamenities?; ¿las disamenities propias del trabajo de las madres tienen algún efecto sobre el desarrollo cognitivo de sus hijos? En el capitulo I se describe empíricamente como las características del trabajo de las madres cambian luego del nacimiento del primer hijo y se testea la hipótesis de que si el child penalty se puede explicar como un diferencial salarial compensatorio. En el capitulo II se estima la disposición marginal a pagar de las madres para reducir las disamenities. La estrategia de identificación está basada en la baja por maternidad, la cual constituye un contexto que permite modelar más cabalmente la decisión sobre la participación laboral; y por consiguiente, mejora la metodología existente para estimar la disposición marginal a pagar por parte de las madres. Finalmente, en el capitulo III se investiga el impacto de las disamenities del trabajo de las madres sobre el desarrollo infantil. / This dissertation evaluates the role of job disamenities - job characteristics disliked by workers - in the context of work-family balance. In particular, the following questions are raised. Is the decrease in mothers' wages around first childbirth - the so-called child penalty - accompanied by a simultaneous reduction in job disamenities? How much wage are mothers willing to sacrifice in order to reduce job disamenities? Do disamenities involved in mothers' occupations go on to affect parenting behaviour and as a result harm children's cognitive development? Chapter I provides empirical evidence for changes in maternal working conditions around first childbirth and tests the hypothesis if the child penalty can be explained by a compensating wage differential? Chapter II estimates mothers' marginal willingness to pay to reduce job disamenities. The identification strategy relies on the framework of maternal leave, a setting which allows us to model mothers' decision to join the labor force accurately and hence to improve on the existing methodology to estimate the marginal willingness to pay. Chapter III investigates how disamenities involved in mothers' occupation go on to affect children's cognitive outcomes.

One of the objectives of the Securities Regulation Code on Takeovers and Mergers ("the Code") was to achieve neutrality of treatment of minority shareholders in takeover situations irrespective of the method employed to effect the takeover. This objective has not yet been achieved despite the inclusion of Rule 29 in the Code. Different levels of minority protection apply depending on the method used to effect a takeover. Asset takeovers are also excluded from the ambit of the Code. It is suggested that capital reductions and security conversions be prohibited to effect a takeover unless the Code is applicable to the transaction. The scheme of arrangement procedure, with certain suggested amendments, should be retained as a takeover method. It is further suggested that section 228 of the Companies Act be amended to ensure greater minority shareholder protection but that asset takeovers not be included within the ambit of the Code at this stage. / Private Law / LL.M.