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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.
221

Natureza jurídica da reserva matemática nos planos de previdência privada aberta / The legal nature of the mathematical reserves the retirements plans.

Ivy Cassa 10 June 2014 (has links)
O presente trabalho tem por objetivo o estudo da natureza jurídica do saldo de conta (aqui designado como reserva matemática) de que o participante é titular durante a fase de acumulação de um plano de Contribuição Variável de entidade aberta de previdência privada. O tema foi desenvolvido à luz do Direito do Seguro, por meio do confronto dos elementos jurídicos e técnicos dos contratos de seguros privados com os dos contratos previdenciários privados, e ainda levando em consideração a evolução dos produtos de previdência privada e seguros no contexto do bancassurance. Dada a escassez de literatura nacional específica sobre o tema, o estudo foi realizado com o suporte do Direito Comparado. / The present work aims to study the legal nature of \"account balance\" (herein referred as \"mathematical reserves\") that the participant holds during the accumulation phase of a variable contribution retirement plan. The subject was developed according to Insurance Law, by confronting the legal and technical elements of private insurance contracts with retirement plan contracts, and considering the evolution of retirement plans and insurance products in the context of bancassurance. Given the lack of specific literature on this subject in Brazil, this study was conducted with the support of Comparative Law.
222

Constituição e Realização do Crédito Tributário na Justiça do Trabalho

Silva, Jean Paolo Simei e 03 May 2016 (has links)
Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2016-08-16T14:29:07Z No. of bitstreams: 1 Jean Paolo Simei e Silva.pdf: 1464945 bytes, checksum: 8fd5e7b7c4bf0448cc37362c4e192c89 (MD5) / Made available in DSpace on 2016-08-16T14:29:07Z (GMT). No. of bitstreams: 1 Jean Paolo Simei e Silva.pdf: 1464945 bytes, checksum: 8fd5e7b7c4bf0448cc37362c4e192c89 (MD5) Previous issue date: 2016-04-14 / This thesis focus on the generation of pension credits arising from ratified settlements and convictions in Labor Courts, by questioning the influence thereof on the loss of a procedural right and lapse, as well as on the initial term of default interest. Logical-semantic constructivism is the method chosen to approach the subject matter analyzed herein, making use of constitutional wording changed by Amendments No. 20/1998 and 45/2004, in addition to infra-legal changes institutionalizing a new legal paradigm, along with Higher Court decisions. This study shows the progress of concepts through consecutive legislative doctrinal changes resulting from orders. Doctrinal and jurisprudential trend states that although these changes are constitutional, they created an anomalous or sui generis entry, and such peculiarity has given rise to loss of procedural right or lapse times that are noncompliant with constitutional taxation system, so that the parameters of social security contributions would vary according to the organ they come from. Through legal literature and jurisprudential research, especially in courts aiming at the steadiness of the trials, we have the appropriate index to establish a prognosis showing that changes in empirical and normative parameters no longer support known classification models, and we present herein the classification criteria encompassing this new element that seems not to suit current doctrine, i.e. legal tax credit. Such credit is very similar to that given by public administration, and lapse figures as a distinctive point. Therefore, we will discuss the definition of the concept of tax credit in order to assess, from such point, its generation under the scope of Labor Court, also covering the topics of loss of a procedural right and lapse. Prescriptive description of tax credit in CTN [Brazilian Taxation Code] served as conceptual basis to give rise to 1988 Constitution, and an extensive doctrine has been developed based on it; however, it does not support useful legal classification / A questão estudada neste trabalho é a constituição dos créditos previdenciários na Justiça do Trabalho decorrentes de acordos homologados e de sentenças condenatórias, inquirindo a influência de tal forma na decadência e prescrição e sobre o termo inicial dos juros moratórios. Parte-se do construtivismo lógico-semântico como método para aproximação do objeto ora analisado, valendo-se do texto constitucional alterado pelas Emendas nº. 20/1998 e 45/2004, além das alterações infralegais que instrumentalizaram o novo paradigma legal, juntamente com decisões dos tribunais superiores. O estudo demonstra a evolução dos conceitos por meio de sucessivas alterações legislativas e doutrinárias, reverberadas de decisões judiciais. A tendência doutrinária e jurisprudencial afirma que as alterações, embora constitucionais, criaram um lançamento anômalo ou sui generis, tendo tal excentricidade dado azo a prazos de decadência e prescrição destoantes do sistema constitucional tributário, de modo que os parâmetros das contribuições previdenciárias variariam de acordo com o órgão do qual proveem. Por meio de pesquisa doutrinária e jurisprudencial, em especial nos tribunais que visam à estabilidade dos julgamentos, temos o índice necessário para criar um prognóstico que nos mostre que as mudanças dos parâmetros empíricos normativos não sustentam mais os modelos classificatórios conhecidos, apresentando no presente trabalho critérios de classificação para abarcar este novo elemento que parece não se adequar à doutrina hodierna: o crédito tributário judicial. Tal crédito pouco difere daquele constituído pela administração pública, figurando a prescrição como ponto de discrímen. Dessa forma, abordaremos a definição do conceito de crédito tributário para, a partir de tal ponto, perscrutar sua constituição no âmbito da Justiça do Trabalho, passando pelos temas da decadência e prescrição. A descrição prescritiva de crédito tributário do CTN serviu de alicerce conceitual para erigir a Constituição de 1988, e sobre o qual se construiu vasta doutrina, porém não sustenta classificação jurídica que se queira útil
223

Previdência social : diagnósticos e impacto da nova previdência complementar dos servidores públicos federais no Brasil

Weber, Carlos Augusto Pereira January 2016 (has links)
O objetivo deste trabalho é verificar o impacto na alteração do regime previdenciário de repartição para um modelo misto, através da criação do fundo complementar previdenciário para os novos servidores federais no Brasil. O estudo apresenta os diagnósticos e os conceitos e modelos de previdência adotados no Brasil e sintetiza as experiências de países latino-americanos que reformaram seus respectivos regimes previdenciários com a finalidade de reduzir o déficit com os inativos. No caso brasileiro, após a promulgação da Constituição Federal de 1988 foram editadas duas Emendas Constitucionais (a de nº 20 de 1998 e a de nº 41 de 2003) que possibilitaram a criação, em 2012, da entidade fechada de previdência complementar, para os novos servidores públicos federais, chamada FUNPRESP. O estudo conclui que com o surgimento deste fundo, será possível equalizar os valores dos benefícios pagos entre os regimes geral e próprio. Nesse sentido, o teto dos benefícios de aposentadorias pagos do regime próprio dos servidores federais estará indexado ao valor do teto do regime geral de previdência social. Assim, caso o servidor decida suplementar ganhos acima deste teto, para fins de aposentadoria, ele deverá aderir ao fundo e contribuir, sobre o salário participação, em uma conta individualizada. Desta forma, o governo buscou garantir equidade nos pagamentos de benefícios entre os regimes de previdência geral e próprio, além de tentar reduzir o déficit das contas públicas previdenciárias no longo prazo. / The objective of the present paper is to check the impact on changing from the actual social security of federal pensions to a mixed model, through a creation of a defined contribution pension plan for new federal public employees in Brazil. The study show off diagnostics and exhibit the concepts of pension models adopted in Brazil and brief international experiences of countries that have altered their social pension schemes in Latin America, with object to reduce government deficits of inactive. In the Brazilian case, after the Federal Constitution of 1988, Constitutional Amendments were enacted (nº 20 of 1998 and nº 41 of 2003) which enabled the creation, in 2012, of a complementary retirement plan for new federal public employees, called FUNPRESP. The study concludes than with the emergence of this fund, it will be possible to equalize the amounts of benefits paid between pension schemes. Thereby, the remuneration limit of the benefits paid to the actual system of federal employees pensions will be indexed to the remuneration limit of the general social security. Therefore, if the public employee decides complement gains above this compensation limit, for pension purposes, they should choose to contribute with a quota to an individualized pension plan. So, the government tried to ensure equity in benefit payments between the pension schemes, as well as tried to reduce the deficit of the social security public finances in the long term.
224

Estudo da hidrodinâmica e do aporte terrígeno proveniente do rio Ribeira de Iguape e sua influência no complexo estuarino-lagunar de Cananéia-Iguape (SP) com o uso da modelagem e indicadores biogeoquímicos / Study of hydrodynamics and terrigenous input from \"Ribeira de Iguape\" river and its influence on the estuary-lagoon complex of Cananéia-Iguape (SP) with the use of modelling and biogeochemical indicators

Ana Maria de Souza Haytsmann 25 May 2018 (has links)
O complexo estuarino-lagunar de Cananéia-Iguape vem sofrendo diversos impactos antrópicos desde à abertura do canal artificial Valo Grande, que alterou significativamente o setor Norte do sistema com o aumento da influência fluvial. O assoreamento da região, vem sendo um problema recorrente, impactando a pesca, o turismo e a navegação. Este trabalho visa entender a dispersão do aporte terrígeno na região a partir da modelagem numérica, com dados atualizados, para melhor reprodução da simulação no estuário. Os resultados do modelo mostraram altas concentrações dos componentes biogeoquímicos no setor Norte do sistema e baixa influência da maré, ocasionando alta retenção destes elementos na região. O setor Sul apresentou baixa influência do rio e alta influência marinha, com valores de silicato e fosfato dissolvidos e matéria inorgânica em suspensão dentro do esperado para um sistema estuarino preservado. O modelo apresentou um bom comportamento para a região, com bons resultados hidrodinâmicos e de qualidade da água. Ressalta-se a importância de um contínuo monitoramento da região e o uso de modelo para acompanhar o desenvolvimento geomorfológico e as alterações biogeoquímicas do estuário para auxiliar em medidas preventivas com o intuito de minimizar o impacto antrópico no sistema. / The estuarine-lagoon complex of Cananéia-Iguape has suffered several anthropic impacts since the opening of the Valo Grande artificial channel, which significantly altered the northern sector of the system with the increase of fluvial influence. The silting up of the region has been a recurrent problem, impacting fishing, tourism and navigation. This work aims to understand the dispersion of the terrigenous contribution in the region with numerical modeling and updated data, for better reproduction of the simulation in the estuary. The results of the model showed high concentrations of the biogeochemical components in the northern sector of the system and low tidal influence, causing high retention of these elements in the region. The southern sector showed low river influence and high marine influence, with expected values of dissolved silica and phosphate and inorganic suspended matter for a preserved estuarine system. The model showed a good behavior for the region, with good hydrodynamic and water quality results. It is emphasized the importance of continuous monitoring of the region and the use of a model to monitoring the geomorphological development and the biogeochemical alterations of the estuary to assist in preventive measures with the intention of minimizing the anthropic impact in the system.
225

AGE-RELATED DIFFERENCES IN THE LUMBOPELVIC KINEMATICS DURING THE TRUNK MOTIONS IN THE ANATOMICAL PLANES

Vazirian, Milad 01 January 2017 (has links)
Management and control of the low back pain as an important health problem in the industrial societies necessitates to investigate how the risk of this disease is affected by aging. Since the abnormalities of the lumbopelvic kinematics are related to the existence or risk of low back injuries, the objective of this dissertation was set to find the age-related differences in lumbopelvic kinematics when performing basic trunk motions reaching to range of motion in different anatomical planes. A cross-sectional study was designed where sixty asymptomatic individuals between 20–70 years old with no confounding health condition, no current or previous highly physically demanding occupation and a body mass index between 22 and 30, were divided in five equally-sized and gender-balanced age groups, and attended two sessions of data collection to perform three repetitions of self-selected slow and fast trunk forward bending and backward return, as well as one left and right lateral bending and axial twist. Following an extensive literature review, the lumbar contribution (LC) to the trunk motion, the mean absolute relative phase (MARP) between the thoracic and pelvic motions as well as variation in MARP under repetitive motions, denoted by deviation phase (DP) were selected and used for the assessment of age-related differences in lumbopelvic kinematics during forward bending and backward return tasks. Lumbopelvic kinematics during the lateral bending and axial twist tasks were assessed using the lumbar and pelvic ranges of motion (ROMs) and coupled motion ratios (CMRs) as respectively the maximum flexion/rotation in the primary (i.e., intended) and the secondary (i.e., coupled) planes of trunk motion, where the latter was normalized to the conjugate ROM for better comparison. The results showed age-related differences between the age groups above and under 50 years of age generally. A smaller LC during the forward bending and backward return tasks were observed in the older versus younger age groups, suggesting that the synergy between the active and passive lower back tissues is different between the older and younger people, which may affect the lower back mechanics. Also, smaller MARP and DP suggesting a more in-phase and more stable lumbopelvic rhythm were observed in the older versus younger age groups, which may be a neuromuscular strategy to protect the lower back tissues from excessive strain, in order to reduce the risk of injury. Furthermore, the coupled motion of lumbar spine in the transverse plane during the lateral bending to the left, and the coupled motion of pelvis in the sagittal plane during the axial twist to the right were larger in older versus younger age groups. In summary, the lumbopelvic kinematics changes with aging, especially after the age of 50 which implies alterations in the active and passive tissue responses to the task demands, as well as the neuromuscular control patterns. Drawing a conclusion regarding ii the effect of aging on the risk of low back pain from these results requires a further detailed knowledge on age-related differences in spinal active and passive tissue properties.
226

The role of women's economic contribution in the informal sector of the economy : A case study of women in the Mankweng area in Limpopo

Kgoahla, Makholo Seriana January 2006 (has links)
Thesis (M.Dev.) --University of Limpopo, 2006 / The study entitled The Role of Women’s Economic Contribution in the informal sector of the economy: A case study of women in Mankweng area in the Limpopo Province focuses on the participation of educated women in the Informal Sector of the economy. The participation of women in the economic development has been found to benefit a lot of families headed by women, Black women in particular. In Mankweng, the study found evidence of increased number of women’s participation in the economic development. This mini-thesis is comprised of four chapters. Chapter 1 This chapter is mainly introduction to the study. The chapter includes the problem statement, motivation for the study, aims and objectives and the importance of the study. The chapter also outlines the methodology of the study, the definition of key concepts used in the study and the limitations of the study. Chapter 2 Chapter 2 comprises the literature background for the study. The literature focuses largely on women in the informal sector, their employment opportunities, marginalization in economic activities and constraints on growth that are faced by women in small business enterprises. The literature also reflects on the challenges and limited achievements of women in their respective trading occupations. Chapter 2 looks at the state of women in the economy. The labour market segment theory attempts to explain gender inequalities in employment on the basis that the labour market is compartmentalized. The chapter also looks at the definition of the informal sector. The division of labour and the informal sector focuses on the areas women concentrate in the labour market. Positioning women in the informal sector and the labour market focuses on the role women play in the informal sector. The last part of the chapter deals with the challenges women are faced with and the opportunities available for them in the informal sector. Chapter 3 Chapter 3 focuses on data analysis and interpretation of the findings of the study. The analysis focuses on the respondents’ personal background and their economic activities as recorded during interviews. Chapter 4 Chapter 4 concludes the study by discussing and presenting a summary of the findings of the study and the implications thereof. A conclusive report is made and recommendations for improving the informal sector and for further research are made.
227

中外合資事業股權比率變動影響因素之研究 / Changes of Equity Holdings - The Case of International Joint Ventures in Taiwan

龐旭斌, Pang,Shiu Bien Unknown Date (has links)
一般來說,有關國際合資研究的文獻相當多,但大部分多在探討國際合資 的形成與動機、合資事業的績效或者是對於合資事業管理與合夥人選擇的 研究,而對於有關合資事業股權比率變動的各種影響因素,例如談判力( bargaining power)、參與公司的特質、地主國的產業因素以及參與雙方 文化上的差異等,幾乎很少加以深入的探討;另外,參與雙方對於合資事 業不同型態的貢獻,也會改變彼此股權的持有比率,進而影響合資事業本 身的穩定性。在臺灣逐漸邁向已開發國家之林的過程中,需要由國外引進 各種資源來強化本身的實力,並且也需加強國內廠商間的合作以促進產業 升級,提高本國廠商在國際市場的競爭地位。目前臺灣企業面對外國企業 的激烈競爭,對內受限於市場的規模較小,對外又受限於關鍵技術或國際 行銷等方面的掌握能力,因此,和外國企業的合作(尤其是合資)益顯重 要。國際合資成立後的股權持有比率會受許多因素影響而改變,股權的穩 定與否又可能會影響合資事業的績效。因此,研究合資股權比率變動的影 響因素,來達成參與雙方間的進一步瞭解,以減少彼此的衝突是必需且非 常重要的。
228

Détection et localisation de défauts par analyse en composantes principales

HARKAT, Mohamed-Faouzi 30 June 2003 (has links) (PDF)
Les travaux présentés dans ce mémoire sont axés sur la détection et la localisation de défauts en utilisant l'analyse en composantes principales (ACP). Dans le premier chapitre les principes fondamentaux de l'analyse en composantes principales linéaire sont présentés. L'ACP est utilisée pour la modélisation des processus en fonctionnement normal. Dans le deuxième chapitre le problème de détection et localisation de défauts par ACP linéaire est abordé. A partir de l'analyse des indices de détection classiques, un nouvel indice de détection de défaut basé sur les dernières composantes principales a été développé. Pour la localisation de défauts, les méthodes classiques, utilisant par exemple le principe de reconstruction ou encore le calcul des contributions à l'indice de détection, ont été adaptées à l'indice de détection proposé. Le troisième chapitre est consacré à l'ACP non-linéaire (ACPNL). Une extension de l'ACP pour des systèmes non-linéaires, combinant l'algorithme des courbes principales et les réseaux RBF, est proposée. Pour la détermination du nombre de composantes à retenir dans le modèle ACPNL, une extension du critère basé sur la variance de l'erreur de reconstruction a été proposée. Une application réalisée dans le cadre d'une collaboration avec le réseau de surveillance de la qualité de l'air en Lorraine AIRLOR fait l'objet du quatrième chapitre. Cette application concerne la détection et la localisation de défauts de capteurs de ce réseau en utilisant la procédure de détection et de localisation développée dans le cas linéaire.
229

Mise au point et analyse critique de méthodes de calcul prédictif des grandeurs thermochimiques des composés du soufre : approches empirique et ab initio

Ellaite, Mohammed 02 September 2010 (has links) (PDF)
Le but de cette étude est d'offrir une analyse critique des méthodes de calcul prédictif des grandeurs thermochimiques via deux approches, une empirique basée sur les contributions de groupes et une deuxième basée sur le calcul quantique ab initio. Notre travail a consisté à mettre en parallèle les deux approches dans le cas particulier du calcul prédictif des enthalpies de formation de composés organiques du soufre à l'état liquide. Dans un premier temps, une extension de la méthode de Benson pour un ensemble de 400 molécules soufrées CxHyOzSt à l'état liquide a permis de déterminer 53 nouvelles contributions de groupes et 11 corrections de structure pour la prédiction des enthalpies standard de formation dans l'état liquide. Ces résultats ont été validés sur un ensemble de 18 molécules et une comparaison avec une méthode concurrente de nature comparable a été réalisée. D'autre part, le calcul des composantes électronique et thermique des énergies moléculaires a été réalisé par une méthode quantique ab initio basée sur la théorie DFT. Les enthalpies standard de formation dans l'état gaz ont été estimées grâce à l'optimisation de paramètres de conversion sur les données expérimentales de 195 molécules CxHySt de référence. Trois approches ont été explorée : une première basée sur des paramètres atomiques, une deuxième fondée sur des paramètres de groupes d'ordre 1 et une dernière, reposant sur des paramètres de groupes d'ordre 2. Enfin, une corrélation de l'enthalpie de vaporisation avec la variance du potentiel électrique de surface moléculaire a été utilisée pour parvenir aux estimations des enthalpies standard de formation dans l'état liquide. La comparaison des résultats fournis par les deux méthodes a permis de discuter de l'applicabilité des différentes approches dans le cadre de modèles prédictifs destinés au génie des procédés. Ce travail comportait également un volet expérimental consistant à adapter un calorimètre de combustion sous oxygène en bombe rotative pour la mesure des énergies de combustion de composés soufrés.
230

Experimental Studies of Thermal Diffusivities concerning some Industrially Important Systems

Abdul Abas, Riad January 2006 (has links)
The main objective of this industrially important work was to gain an increasing understanding of the properties of some industrially important materials such as CMSX-4 nickel base super alloy, 90Ti.6Al.4V alloy, 25Cr:6Ni stainless steel, 0.7% carbon steel, AISI 304 stainless steel-alumina composites, mould powder used in continuous casting of steel as well as coke used in blast furnace with special reference to the thermal diffusivities. The measurements were carried out in a wide temperature range covering solid, liquid, glassy and crystalline states. For CMSX-4 alloy, the thermal conductivities were calculated from the experimental thermal diffusivities. Both the diffusivities and conductivities were found to increase with increasing temperature. Microscopic analysis showed the presence of intermetallic phases γ´ such as Ni3Al below 1253 K. In this region, the mean free path of the electrons and phonons is likely to be limited by scattering against lattice defects. Between 1253 K and solidus temperature, these phases dissolved in the alloy adding to the impurities in the matrix, which, in turn, caused a decrease in the thermal diffusivity. This effect was confirmed by annealing the samples at 1573 K. The thermal diffusivities of the annealed samples measured at 1277, 1403 and 1531 K were found to be lower than the thermal diffusivities of non-annealed samples and the values did not show any noticeable change with time. It could be related to the attainment of equilibrium with the completion of the dissolution of γ´ phase during the annealing process. Liquid CMSX-4 does not show any change of thermal diffusivity with temperature. It may be attributed to the decrease of the mean free path being shorter than characteristic distance between two neighbouring atoms. Same tendency could be observed in the case of 90Ti.6Al.4V alloy. Since the thermal diffusivity increases with increasing temperature below 1225 K and shows slight decrease or constancy at higher temperature. For 25Cr:6Ni stainless steel, the thermal diffusivity is nearly constant up to about 700 K. Beyond that, there is an increase with temperature both during heating as well as cooling cycle. On the other hand, the slope of the curve increases above 950 K, which can be due to the increase of bcc phase in the structure. 0.7% carbon steel shows a decrease in the thermal diffusivity at temperature below Curie point, where the structure contains bcc+ fcc phases. Above this point the thermal diffusivity increases, where the structure contains only fcc phase. The experimental thermal conductivity values of these alloys show good agreement with the calculated values using Mills model. Thermal diffusivity measurements as a function of temperature of sintered AISI 304 stainless steel-alumina composites having various composition, viz, 0.001, 0.01, 0.1, 1, 2, 3, 5, 7, 8 and 10 wt% Al2O3 were carried out in the present work. The thermal diffusivity as well as the thermal conductivity were found to increase with temperature for all composite specimens. The thermal diffusivity/conductivity decreases with increasing weight fraction of alumina in the composites. The experimental results are in good agreement with simple rule of mixture, Eucken equation and developed Ohm´s law model at weight fraction of alumina below 5 wt%. Beyond this, the thermal diffusivity/ conductivity exhibits a high discrepancy probably due to the agglomeration of alumina particles during cold pressing and sintering. On the other hand, thermal diffusivities of industrial mould flux having glassy and crystalline states decrease with increasing temperature at lower temperature and are constant at higher temperature except for one glassy sample. The thermal diffusivity is increased with increasing crystallisation degree of mould flux, which is expected from theoretical considerations. Analogously, the thermal diffusivity measurements of mould flux do not show any significant change with temperature in liquid state. It is likely to be due to the silicate network being largely broken down. In the case of coke, the sample taken from deeper level of the pilot blast furnace is found to have larger thermal diffusivity. This can be correlated to the average crystallite size along the structural c-axis, Lc, which is indicative of the higher degree of graphitisation. This was also confirmed by XRD measurements of the different coke samples. The degree of graphitisation was found to increase with increasing temperature. Further, XRD and heat capacity measurements of coke samples taken from different levels in the shaft of the pilot blast furnace show that the graphitisation of coke was instantaneous between 973 and 1473 K. / QC 20100629

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