Syftet med denna undersökning är att analysera eventuella löne- och sysselsättningseffekter generade av återinförandet av ROT-avdraget 2008. Återinförandet sågs som en permanent åtgärd med målet att motverka så kallade svartarbeten och öka byggandet i Sverige. Vi vill med denna undersökning utvärdera vilka löne- och sysselsättningseffekter som ROT-avdraget bidragit till. En difference-in-difference metod kommer att användas för att analysera data insamlade från aktiebolag i Sverige, aggregerat till branschnivå. Aggregeringen görs för att våra resultat skall vara direkt jämförbara med tidigare studier, samt för att inte exkludera den effekt som orsakas av att nya företag i dessa branscher kan ha startats på grund av reformen. Difference-in-difference metoden går ut på att en behandlad grupp bestående av de byggbranscher som påverkats av ROT-avdragets införande jämförs med en kontrollgrupp bestående av övriga branscher före och efter reformen. Våra resultat visar att den genomsnittliga lönesumman per anställd inte påverkats av reformen, medan reformen givit en ökning i det genomsnittliga antalet anställda i ROT-branscherna. / The purpose of this paper is to analyze the possible wage and employment effects generated by the reintroduction of the ROT-deduction in 2008. The reintroduction was seen as a permanent measure, and the aim was to counteract undeclared work and to stimulate and increase the building in Sweden. With this paper, we want to evaluate the wage and employment effects that the ROT-deduction contributed to in Swedish construction companies, more specifically limited companies in the ROT industry. A difference-in-difference method will be used to analyze data collected from limited companies in Sweden, aggregated to industry level. Aggregation is made for our results to be directly comparable to previous studies, and to not exclude the effect caused by new companies in the ROT-industry that may have started due to the reform. The difference-in-difference method involves that a treated group consisting of the construction industries affected by the introduction of the ROT-deduction is compared to a control group consisting of other industries before and after the reform. Our results show that the average wage per employee is not affected by the reform, while the reform has increased the average number of employees in the ROT-industry.

Research and development is one of the technological indicators of developed countries. The vast majority of investment in this area comes from the private sector, it is therefore in the interests of each state to support the private sector investments in research and development. This thesis deals with the tax support of research and development in each of country of OECD. Subsequently the thesis describes tax incentive for research and development in the Czech Republic and the aim of the thesis is to test the hypothesis whether the tax incentive in Czech Republic has increased due to legislative changes effective from 1 January 2014.

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(v anglickém jazyce) The Master's Thesis "Proving the title to value added tax deduction" is focused on the explanation of rules and characteristics of a specific area of proving in the administration of taxes, which is undoubtedly represented by proving the title to value added tax (VAT) deduction, this Thesis is also focused on identification and solution of disputed issues related to this area. First of all, VAT and its deductions are dealt with in general, namely in the scope necessary for the issues under analysis. The Thesis then analyzes in detail the conditions necessary to the title to VAT deduction as adherence to these conditions is mainly being ascertained within the process of proving. Having the necessary starting points been thus defined, the title to deduction is comprehensively and critically analyzed wherein the biggest attention in this regard is paid to the distribution of the burden of proof between the taxable entity and the tax administrator as well as to the content and scope of this burden of proof. In this context, many problems are also pointed out which are faced by the decision-making practice, including their possible methods of solution. One of them is related to proving the supplier of the taxable supply and a fully independent part is focused on this issue as the...

Reduction orderings that are compatible with an equational theory E and total on (the E-equivalence classes of) ground terms play an important rôle in automated deduction. We present a general approach for combining such orderings. To be more precise, we show how E1-compatible reduction orderings total on Σ1-ground terms and E2-compatible reduction orderings total on Σ2-ground terms can be used to construct an (E1[E2)-compatible reduction ordering total on (Σ1 [Σ2)-ground terms, provided that the signatures are disjoint and some other (rather weak) restrictions are satised. This work was motivated by the observation that it is often easier to construct such orderings for „small” signatures and theories separately, rather than directly for their union.

Le marché industriel est aujourd’hui de plus en plus dynamique et compétitif. Cette tendance évolutive de l’écosystème amène les entreprises à prendre part à un nombre croissant de réseaux industriels, dans l’optique de maintenir leur activité et d’accroître leur compétitivité. La qualité d’interaction et de collaboration de partenaires de ces réseaux dépend grandement de la capacité de leurs systèmes d’information (SIs) respectifs à gérer et à partager les informations. Le projet MISE (Mediation Information System Engineering) relève pleinement de cette problématique en proposant une approche de conception d’une solution (conceptuelle et technologique) pour le support de l’interopérabilité d’entreprises au travers de leurs SIs. Ce projet s’appuie sur la notion de MDE (Model-Driven Engineering) et s’articule autour de trois niveaux : métier, logique et technologique. Les travaux de! thèse dont il est ici question relèvent du niveau métier en présentant une démarche d’obtention d’un modèle indépendant de toute implémentation (CIM pour Computer Independent Model). Il s’agit en particulier de s’appuyer sur un système basé sur la gestion de connaissance pour concevoir des processus collaboratifs en BPMN (Business Process Modelling Notation). En se positionnant à un niveau d’abstraction au dessus de celui du CIM, on peut capitaliser, manipuler et raisonner une connaissance permettant d’une part de caractériser des collaborations et d’autre part de mettre en place des mécanismes de déduction pour descendre au niveau de CIM. Ces principes sont en outre illustrés par le biais d’un prototype développé pour valider l’approche. / Enterprises are now operating in an environment where market is more open, globalized, and competitive. Changes in market conditions are obliging enterprises to become involved in various kinds of industrial networks in order to maintain their business efficiency. The integration of business partners depends deeply on the ability to capture and share information seamlessly amongst the information systems (ISs) of different enterprises. The MISE (Mediation Information System Engineering) project was evolved in order to tackle this problem by providing an information technology solution for supporting the enterprise interoperability through ISs. It is developed on the basis of the MDE (Model Driven Engineering). This dissertation addresses the business level of the interoperability, and the CIM (Computer Independent Model) of the MDE. Its main objective is to develop a knowledge-based system for supporting the design of collabora! tive processes that conform to the BPMN (Business Process Modeling Notation). We propose to work at the upper level of the CIM to capture knowledge that allows us to characterize collaboration by basing on the perspectives and experiences of business partners. We use this knowledge together with the existing knowledge (instances about business processes) from the MIT Process Handbook for moving down to the CIM level. The prototype of our knowledge-based system is also developed in order to validate and evaluate the approach.

[pt] É um fato conhecido que provas clássicas podem ser demasiadamente grandes. Estudos em teoria da prova descobriram diferenças exponenciais entre provas normais (ou provas livres do corte) e suas respectivas provas não normais. Por outro lado, provadores automáticos de teorema usualmente se baseiam na construção de provas normais, livres de corte ou provas de corte atômico, pois tais procedimento envolvem menos escolhas. Provas de algumas tautologias são conhecidamente grandes quanto realizadas sem a regra do corte e curtas quando a utilizam. Queremos com este trabalho apresentar procedimentos para reduzir o tamanho de provas proposicionais. Neste sentido, apresentamos dois métodos. O primeiro, denominado método vertical, faz uso de axiomas de extensão e alguns casos é possível uma redução considerável no tamanho da prova. Apresentamos um procedimento que gera tais axiomas de extensão. O segundo, denominado método horizontal, adiciona fórmulas máximas por meio de unificação via substituição de variáveis proposicionais. Também apresentamos um método que gera tal unificação durante o processo de construção da prova. O primeiro método é aplicado a dedução natural enquanto o segundo à Dedução Natural e Cálculo de Seqüentes. As provas produzidas correspondem de certo modo a provas não normais (com a regra do corte). / [en] It is well-known that the size of propositional classical proofs can be huge. Proof theoretical studies discovered exponential gaps between normal or cut-free proofs and their respective non-normal proofs. The task of automatic theorem proving is, on the other hand, usually based on the construction of normal, cut-free or only-atomic-cuts proofs, since this procedure produces less alternative choices. There are familiar tautologies such that the cut-free proof is huge while the non-cut-free is small. The aim of this work is to reduce the weight of proposicional deductions. In this sense we present two methods. The fi first, namely vertical method, uses the extension axioms. We present a method that generates a such extension axiom. The second, namely horizontal method, adds suitable (propositional) unifi fications modulo variable substitutions.We also present a method that generates a such unifi fication during the proving process. The proofs produced correspond in a certain way to non normal proofs (non cut-free proofs).

In meiner Dissertation habe ich versucht, einen Beitrag zum Verständnis der Begriffe des Lebens, der Handlung und der Kultur in der Kritik der reinen Vernunft zu leisten. Meines Erachtens spielen diese Begriffe in einem systematisch organisierten Zusammenhang beim Problem der subjektiven Deduktion der Verstandesbegriffe, deren Erörterung in Ansehung Kants Hauptzwecks „von großer Wichtigkeit“ ist, sowie beim Problem der objektiven Deduktion der Verstandesbegriffe, die ein „wesentlich[er]“ „Hauptzweck“ ist, eine Schlüsselrolle. / In my thesis, I intended to make a contribution to the understanding of the concepts of life, action and culture in the Critique of Pure Reason. As my research results show, these concepts, closely connected to each other in an organized system, play a crucial role in regard to the problems of the subjective deduction and objective deduction of the concepts of the understanding - the discussion of the former being "of great importance" regarding Kant''s primary purpose, while the latter constitutes a "substantial" "primary purpose".

A presente tese tem como objetivo analisar a modalidade de subsídio público à escola privada via mecanismo da dedução de despesas com instrução presente no IRPF (Lei nº 4.357/64), discutindo os argumentos favoráveis e contrários à sua permanência e/ou extinção, no contexto atual. Consideram-se despesas com instrução os gastos anuais referentes ao pagamento de matrículas, tanto do contribuinte quanto dos seus dependentes legais, na Educação Básica e o Ensino Superior. Durante muito tempo essa dedução foi considerada como sendo apenas um benefício tributário no campo do IRPF, sem outras implicações. Contudo, esse quadro é modificado a partir do momento em que tais benefícios passaram a ser considerados como gastos tributários (GTs). A ideia de gastos tributários trouxe à tona a problemática de que a partir do momento em que o Estado deixa de arrecadar um tributo, parcial ou integralmente, ele abre mão de uma determinada Receita Orçamentária em prol de objetivos específicos. O conjunto de benefícios integrante da função orçamentária educação indica que há uma quantia de aproximadamente 7,11 bilhões de Reais, no ano de 2012, (RFB, 2011) que se encontra, direta ou indiretamente, vinculada a instituições privadas/pagas de ensino. A dedução das despesas com instrução foi responsável pelo valor de mais três bilhões de Reais, constituindo-se no maior GT na área de Educação, originando uma série de questionamentos dentre os quais: Quando ela foi criada? De onde surgiu a ideia desta dedução? O que sua criação objetivava? Constituiu-se num assunto meramente tributário? Qual o vínculo com a educação e as políticas educacionais? Para responder a tais indagações, foi realizado um estudo detalhado sobre a dedução, constituído metodologicamente com base em pesquisa bibliográfica, pesquisa documental, análise de dados estatísticos e realização de entrevistas com especialistas na área tributária. O direito à educação e o financiamento apareceram como argumentos preponderantes: Tem-se direito à educação, o Estado não garante uma escola de qualidade (de acordo com conceitos coletivos e individuais) e por isso, este direito tem que ser garantido. Por outro lado, se o direito à educação é compreendido como fundamento de um processo abrangente, social e que se refere ao conjunto da população, tem-se que a dedução se encontra descompassada com as prerrogativas do Estado como provedor de uma educação com acesso igualitário e com qualidade minimamente padronizada (vide CAQ). Não se desconsidera a argumentação de que existam problemas relacionados às escolas públicas. Inclusive, o próprio PNE reconhece muitos desses problemas e demanda financiamento para que sejam sanados. Portanto, pontua-se a questão de se continuar financiando essas instituições privadas sob argumentos individuais ou direcionar a verba para que a educação pública supere preponderantemente os problemas elencados. Resumidamente, pode-se concluir que a dedução das despesas com instrução, apesar de ser comumente tratada como uma questão tributária, refere-se sobremaneira a questões educacionais. / The objective of this thesis is to study the modality of public subsidies to private schools through the education expenditure deduction present in IRPF (Act n. 4.357/64), by discussing the arguments in favor or against this deduction existence and/or extinction in current context. It is defined as expenditure with education: the annual expenditure regarding to the school fees, either for the tax payer or their legal dependents, in the basic and higher education. For a long time frame, this deduction has been regarded as being solely a tax benefit in the field of IRPF, without other implications. However, this reality is modified from the moment that such benefits started being regarded as tax expenditure (GTs). The idea of tax expenditure brought the discussion that from the moment the State is prevented from collecting taxes, partially or as fully, it gives up a given amount of budget revenues on behalf of some specific objectives. The overall objectives pertaining the budget function, education, shows that there is an approximate amount of 7,11 billion of Reais in 2012 (RBF, 2011) that is direct or indirectly bound to private/ or paid education provider institutions. The education deduction expenses claims the amount of three billion Reais, becoming the biggest GT in the field of education, which raises some questions, such as: When was it created? What was the source of this deduction idea? What did its creation target? Was it just a taxation issue? What is its linkage to education and education policies? To answer these questions, a detailed study on tax deduction was carried out, relying methodologically on bibliographical research, archival research, statistics data analysis and interviews with researchers on taxation issues. The right to education and the education funding are the keys theories on this study. One has the right to education, the state does not guarantee quality in education (in view of individual and collective concepts), thus one´s right has to be guaranteed. On the other hand, if the right to education is understood as the foundation of a broad and social process that is related to the whole population, it is believed that the deduction is mismatched with the State prerogatives as an guarantor of an equal access and a standardizes quality at it minimal levels education (vide CAQ). The discussion about the problems pertaining the public schools is not overlooked. PNE itself recognizes most of these problems and funding demands to address them. Therefore, the issue is whether the funding should continue to be addressed to these private institutions to address individual demands, or those funds should be addressed to public schools public education so that they overcome the problems identified. Summing up, it can be concluded that education expenditure deduction, though being commonly referred as a taxation issue, refers greatly to educational issues.