This paper addresses the impact of the federal estate tax on a family-run business as well as the optimal estate planning techniques that can be implemented to ease the estate tax burden.

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Submitted by Bruna Rodrigues (bruna92rodrigues@yahoo.com.br) on 2016-10-03T11:30:55Z No. of bitstreams: 1 TeseRFR.pdf: 5229141 bytes, checksum: 6f0e842f89ed4a41892f27532248ba4a (MD5) / Approved for entry into archive by Marina Freitas (marinapf@ufscar.br) on 2016-10-10T17:37:43Z (GMT) No. of bitstreams: 1 TeseRFR.pdf: 5229141 bytes, checksum: 6f0e842f89ed4a41892f27532248ba4a (MD5) / Approved for entry into archive by Marina Freitas (marinapf@ufscar.br) on 2016-10-10T17:37:50Z (GMT) No. of bitstreams: 1 TeseRFR.pdf: 5229141 bytes, checksum: 6f0e842f89ed4a41892f27532248ba4a (MD5) / Made available in DSpace on 2016-10-10T17:37:59Z (GMT). No. of bitstreams: 1 TeseRFR.pdf: 5229141 bytes, checksum: 6f0e842f89ed4a41892f27532248ba4a (MD5) Previous issue date: 2016-04-01 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Modeling of a cure fraction, also known as long-term survivors, is a part of survival analysis. It studies cases where supposedly there are observations not susceptible to the event of interest. Such cases require special theoretical treatment, in a way that the modeling assumes the existence of such observations. We need to use some strategy to make the survival function converge to a value p 2 (0; 1), representing the cure rate. A way to model cure rates is to use defective distributions. These distributions are characterized by having probability density functions which integrate to values less than one when the domain of some of their parameters is di erent from that usually de ned. There is not so much literature about these distributions. There are at least two distributions in the literature that can be used for defective modeling: the Gompertz and inverse Gaussian distribution. The defective models have the advantage of not need the assumption of the presence of immune individuals in the data set. In order to use the defective distributions theory in a competitive way, we need a larger variety of these distributions. Therefore, the main objective of this work is to increase the number of defective distributions that can be used in the cure rate modeling. We investigate how to extend baseline models using some family of distributions. In addition, we derive a property of the Marshall-Olkin family of distributions that allows one to generate new defective models. / A modelagem da fração de cura e uma parte importante da an álise de sobrevivência. Essa área estuda os casos em que, supostamente, existem observa ções não suscetíveis ao evento de interesse. Tais casos requerem um tratamento teórico especial, de forma que a modelagem pressuponha a existência de tais observações. E necessário usar alguma estratégia para tornar a função de sobrevivência convergente para um valor p 2 (0; 1), que represente a taxa de cura. Uma forma de modelar tais frações e por meio de distribui ções defeituosas. Essas distribuições são caracterizadas por possuirem funções de densidade de probabilidade que integram em valores inferiores a um quando o domínio de alguns dos seus parâmetros e diferente daquele em que e usualmente definido. Existem, pelo menos, duas distribuições defeituosas na literatura: a Gompertz e a inversa Gaussiana. Os modelos defeituosos têm a vantagem de não precisar pressupor a presença de indivíduos imunes no conjunto de dados. Para utilizar a teoria de d istribuições defeituosas de forma competitiva e necessário uma maior variedade dessas distribuições. Portanto, o principal objetivo deste trabalho e aumentar o n úmero de distribuições defeituosas que podem ser utilizadas na modelagem de frações de curas. Nós investigamos como estender os modelos defeituosos básicos utilizando certas famílias de distribuições. Além disso, derivamos uma propriedade da famí lia Marshall-Olkin de distribuições que permite gerar uma nova classe de modelos defeituosos.

CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior / Os agrotÃxicos estÃo entre os mais importantes fatores de risco para a saÃde dos trabalhadores. No PiauÃ, a expansÃo agrÃcola implementada nos cerrados, por intermÃdio da intensificaÃÃo do plantio de soja, a partir da dÃcada de 1990, consistiu em um forte fator para o aumento do uso de agrotÃxicos. A utilizaÃÃo indiscriminada dos agrotÃxicos, geralmente, està associada a intoxicaÃÃes agudas e crÃnicas. A dosagem de colinesterase plasmÃtica e eritrocitÃria sÃo parÃmetros relevantes para diagnÃstico de casos cuja exposiÃÃo se deu, principalmente, de forma aguda. A genotoxicidade associada ao uso destes produtos vem sendo estudada, sendo fortes as evidÃncias que estes produtos sÃo carcinogÃnicos. No estado do PiauÃ, em setembro de 2005, no municÃpio de Ribeiro GonÃalves, ocorreram mortes cuja suspeita principal era de intoxicaÃÃo por uso dos pesticidas agrÃcolas. Este fato desencadeou uma investigaÃÃo nos municÃpios produtores de soja (UruÃuÃ, Ribeiro GonÃalves e Baixa Grande do Ribeiro). O objetivo deste trabalho foi avaliar o impacto do uso de agrotÃxicos sobre a saÃde dos trabalhadores rurais dos municÃpios de UruÃuÃ, Ribeiro GonÃalves e Baixa Grande do Ribeiro. Dividiu-se, metodologicamente, o estudo em trÃs etapas. Na primeira, aplicou-se questionÃrio sÃcio epidemiolÃgico de acordo com OrganizaÃÃo Mundial de SaÃde (OMS) e coletaram-se amostras de material biolÃgico para anÃlises bioquÃmicas, hematolÃgicas e enzimÃticas (acetil colinesterase plasmÃtica e eritrocitÃria) de 120 trabalhadores agrÃcolas da regiÃo sul do PiauÃ. Na segunda etapa, estudou-se 75 indivÃduos. Estes se submeteram a uma segunda avaliaÃÃo, tendo como ferramenta os mesmos exames anteriormente realizados. Como terceira etapa, realizou-se o teste de micronÃcleo em 31 indivÃduos que encontravam-se com os parÃmetros alterados. Fez-se coleta de cÃlulas da mucosa oral, para avaliaÃÃo do nÃvel de lesÃo de DNA atravÃs de contagem de micronÃcleos. Quanto ao questionÃrio sÃcio epidemiolÃgico os resultados encontrados indicaram que 100% da populaÃÃo estudada pertencia ao sexo masculino, com idade mÃdia de 35 anos. Ainda sobre o questionÃrio, 66% eram casados, 76,67% trabalhavam em fazendas (lavradores, operadores de mÃquinas e tÃcnicos agrÃcolas), 16,67% eram agentes de endemias ou servidores pÃblico, sendo que 21,3% tomavam medicamento sem prescriÃÃo mÃdica e que 71,67% nÃo realizaram exames mÃdicos nos Ãltimos 06 meses. A investigaÃÃo evidenciou ainda que, quanto ao estilo de vida e trabalho, 33,33% dos trabalhadores possuem o hÃbito de fumar, 55,83% de consumir bebidas alcoÃlicas, 29,9% entraram em contato direto com o agrotÃxico durante o preparo do produto, 38% atravÃs da aplicaÃÃo do produto por pulverizaÃÃo, 10% atravÃs da limpeza e manutenÃÃo dos equipamentos, 17,5% nÃo utilizavam nenhuma proteÃÃo, sendo que a grande maioria utilizavam apenas 01 tipo de EPI. Outro achado relatado refere-se que os trabalhadores utilizaram mais de 34 diferentes formulaÃÃes, sendo as classes mais utilizadas os inseticidas (45,18%), herbicidas (27,68%) e fungicidas (6,21%). Quanto ao tempo de exposiÃÃo dos trabalhadores aos pesticidas, 50,84% estavam expostos a menos de 2 anos e 10% estavam expostos a mais de 10 anos. Dentre os sintomas mais relatados, os efeitos no SNC destacaram-se com 230 queixas relatadas durante a aplicaÃÃo do questionÃrio sÃcio-epidemiolÃgico. Sobre o destino final das embalagens, 84,21% dos mesmos eram queimados, enterrados e deixados a cÃu aberto, sendo 15,79% entregues na central de recebimento. Em relaÃÃo Ãs anÃlises bioquÃmicas e hematolÃgicas dos indivÃduos submetidos à primeira coleta, os resultados indicaram que 11,67%; 4,17%; 10,83%; 0,83% ; 5,83%; 5% e 9,17% encontravam-se com nÃveis respectivamente alterados de Gama GT, Fosfatase Alcalina e TGO/ TGP, UrÃia, Creatinina componentes protÃicos, acetilcolinesterase plasmÃtica e eritrocitÃria . Na segunda etapa, os achados indicaram que os indivÃduos estavam com os nÃveis alterados de: gama GT ( 4,00%); fosfatase alcalina e TGO/TGP ( 4,00%); urÃia (4,00%); creatinina (5,33%); proteÃnas totais (17,33%); acetilcolinesterase plasmÃtica (4,00%) e acetilcolinesterase eritrocitÃria (2,67%). Com relaÃÃo à terceira etapa, dos 31 indivÃduos que realizaram teste de micronÃcleo 84,00% encontravam-se com danos citogenÃticos. Os danos citogenÃticos evidenciados nÃo apresentaram correlaÃÃes com idade, fumo, bebidas, equipamentos de proteÃÃo, medicamentos e doenÃas, confirmando a correlaÃÃo dos danos citogenÃticos evidenciados, com a exposiÃÃo aos agrotÃxicos (P<0,05) / The pesticides are some of the main risky factors for agricultural laborersâ health. In the state of PiauÃ, the agricultural expansion which was implemented in the cerrados through the growth of the soy crops in the 90âs was a relevant factor that increased the use of pesticides. The unbalanced usage of pesticides is often related to acute and chronic poisonings. The dosage of plasma cholinesterase and erythrocyte cholinesterase are relevant parameters to diagnose mainly cases in which an acute contact has occurred. The genotoxicity related to the use of these kinds of products has been studied and there are strong evidences that they are carcinogenic. Deaths which the main suspicion was poisoning by the misuse of agricultural pesticides happened in September of 2007 in the city of Ribeiro GonÃalves, state of PiauÃ. The fact unchained an investigation in the cities that produce soy (UruÃuÃ, Ribeiro GonÃalves and Baixa Grande do Ribeiro). The purpose of this study was evaluating the impact of the use of pesticides on agricultural laborerâs health in the cities of UruÃuÃ, Ribeiro GonÃalves and Baixa Grande do Ribeiro. The study was divided in three steps. Firstly, a social epidemiologic questionnaire Word Health Organization (WHO) was applied and samples and collected material to biochemical, hematological and enzymatic plasma acetylcholinesterase and erythrocyte acetylcholinesterase analysis of 120 agricultural laborers from the region. The second step was a study of these workers. These ones submitted salf of Piauà to a second evaluation which used, as a tool, the tests which had been previously discribed. In the third step 31 individuals with irregular parameters were submitted to a micronucleus test. Cells from the oral mucosa were collected to evaluate the level of DNA injury through micronucleus counting. The results of the social epidemiologic questionnaire pointed that 100% of the subjects who had benn studied were males with an average age of 35 years old. 66% were married, 76.67% worked in farms (farmers, machinists and agricultural technicians), 16.67% worked as endemic diseases agents or civil servants. 21.3% of them used non-prescribed medication and 71.67% had not did medical tests for the last 6 months. About life and work style the investigation showed that 33.33% of the workers is smokers, 55.83% drink alcohol, 29.9% has direct contact with the pesticide while it was being prepared to be use, 38% during the pulverization process, 10% during the equipment cleaning and maintenance, 17.5% did not take any safety protection measure, while the most used only a single kind of EPI. Another related discovery about the workers showed that they used more than 34 different formulations. Insecticides (45.18%), herbicides (27.68%) and fungicides (6.21%) were the most used products. Concerning the time of exposure the workers had to the pesticides, 50.84% were exposed to them for less than 2 years and 10% for more than 10 years. The effects on the SNC detached themselves among the most related symptoms with a 230 complaints reported during the application of the social epidemiologic questionnaire. Concerning the final destination of the containers, 84.21% were burned, buried and left outdoors while 15.79% were brought to the appropriate organ headquarter. The results from the biochemical and hematological analysis indicated that 11.67%; 4.17%; 10.83%; 0.83%; 5.83%; 5% e 9.17% of the individuals who were submitted to the first sample collection had, respectively, irregular levels of Gamma-Glutamyl Transferase (GGT); Alkaline Fosfatase and Glutamic-Oxaloacetic Transaminase/ Glutamic Pyruvic Transaminase; Urea; Creatinine; Proteic components; Plasma acetylcholinesterase and Erythrocyte acetylcholinesterase. The findings in the second step indicated that the individuals had irregular levels of: Gamma GT (4.00%); Alkaline Fosfatase and GOT/GPT (4.00%); Urea (4.00%); Creatinine (5.33%); Total Protein (17.33%); Plasma acetylcholinesterase (4.00%) and Erythrocyte acetylcholinesterase (2.67%). In the third step, 84.00% of the 31 subjects who had a micronucleus test presented cytogenetic injuries. The cytogenetic injuries which could be observed were not related to age, smoke, alcohol consumption; safety equipment, medications and diseases which confirms the co-relation between the presented cytogenetic injuries and the exposure to pesticides ( P<0.05)

Le polymorphisme génétique du virus de l’hépatite B (VHB) a déjà été étudié pourtenter de comprendre les facteurs viraux influençant l'évolution de la maladie, mais les étudessont discordantes. Ceci peut être lié au fait que les précédents travaux n’ont été menés quedans des populations avec une faible variété de génotypes et présentant des charges viralesplasmatiques (CVP) élevées.Nous avons donc étudié la variabilité du génome complet du VHB chez 422 individusinfectés chroniquement, naïfs de traitements anti-viraux et dont 38% présentaient une CVPinférieure à 103 UI/mL. L’optimisation de l’amplification par PCR du génome complet duVHB nous a permis de séquencer en technique Sanger plus de 90% du génome pour 320échantillons. Le séquençage direct a mis en évidence des co-infections. Ceci a été confirmé enséquençage clonal par pyroséquençage de 27 échantillons qui a montré des proportions departicules défectives variables mais toujours en co-infections avec des sous-populationssauvages. Le génotypage des séquences obtenues par technique Sanger a montré une grandereprésentativité des génotypes les plus fréquents (A à E) ainsi que 60 potentiels recombinantsinter-génotypiques. Cependant le séquençage clonal par pyroséquençage et clonage vectorielclassique de ces derniers montre la présence de co-infections de plusieurs génotypes ou laprésence de génotypes intermédiaires entre génotypes proches. Ceci est en défaveur derecombinaison par échange de matériel génétique comme ce qui a été suggéré dans lalittérature.Cette étude sera complétée par l’analyse de corrélation entre les polymorphismes et lesmarqueurs de mauvaise évolution de la pathologie. / The genetic polymorphism of hepatitis B virus (HBV) has been investigated tounderstand its impact on disease evolution, with discordant results. This could be due to thenarrow range of genotype and plasmatic viral load in these studies.We analysed complete genome variability of circulating HBV, in 422 chronicallyinfected patients. All were naive of anti-viral treatement and 38% had a plasmatic viral loadbelow 103 UI/mL. After optimisation of full length genome PCR amplification, we obtainedSanger sequences for more than 90% of HBV genome in 320 samples. We detected by directsequencing multiples co-infections that were confirmed by clonal pyrosequencing in 27samples. Defective viruses were always observed in co-infection with wild type virus. Directsequences showed a large representation of the most frequent genotypes (A to E), but also 60potential inter-genotypic recombinants. Clonal pyrosequencing and vectorial sequencingshowed that these potential recombinants were co-infections with different genotypes orintermediate genotypes located between close genotypes. These observations are incontradiction with the hypothesis described in the literature on recombination by geneticmaterial exchange.This study will be completed by a correlation analysis between the polymorphisms andmarkers of bad prognosis during HBV-induced disease.

1 Rights arising from defective performance Abstract This diploma thesis examines the institute of rights arising from defective performance. It contains not only a theoretical description of the effective legislation but also practical examples on which the theoretical background and knowledge are demonstrated. In addition to institutes of default and liability for damage, the institute of rights arising from defective performance is a key institute of ensuring the proper and timely fulfilment of the obligation. Considering how often practically one of the parties to the obligation performs defectively, it is difficult to imagine a private right of obligation without the institute of rights arising from defective performance. The factual position of the parties to the obligation is often unequal, which is the reason why the legislator strives to protect the weaker party both through general protective institutes and through special legal regulation of rights arising from defective performance. Due to the existence of several special legal regulations, and in some cases unclear relations between them, the Czech legal regulation of rights arising from defective performance is often criticized as confusing and complicated. The thesis is systematically divided into four parts. The first part provides...

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Der MHC I Pathway ist ein Teil des Immunsystems und stellt mittels Antigenen an der Zelloberfläche den Proteinstatus der Körperzellen dar. Ziel dieser Arbeit ist durch die Entwicklung von Modellen zu Proteinsynthese und Abbau sowie den Teilschritten des MHC I Pathways und der Untersuchung von Simulationsergebnissen das Verständnis der zugrunde liegenden Prozesse zu verbessern und gegebenenfalls die Qualität der Antigenprädiktion zu verbessern. Es wurden statistische Modelle für den Transport der Peptide in das ER mittels TAP, das Schneiden von Peptidbindungen durch das Proteasom und das cytosolische sowie endoplasmatische Trimmen von Peptiden entwickelt. Weiterhin wurden kinetische Modelle zur Synthese und Abbau von viralen Proteinkonstrukten, zur proteasomalen Erstellung von Proteinfragmenten und zum Simulieren des Gesamtprozesses von Infektion bis zur Antigenpräsentation entwickelt. Es wurde gezeigt, dass eine DRiP Rate von 10 Prozent die Antigenpräsentation unabhängig von der Lebenszeit der Proteine gewährleistet und für langlebige Proteine der Anteil der Antigene aus DRiPs die Gesamtmenge der Antigene dominiert. So wird gewährleistet, dass an der Zelloberfläche der Status der momentanen Proteinsynthese dargestellt wird. Die erstellten Teilmodelle der Schritte des MHC I Pathways sind jeweils auf in vitro Daten des jeweiligen Prozesses trainiert und ermöglichen zusammen mindestens die gleiche Vorhersagequalität, wie Pathway Modelle, die auf in vivo Daten trainiert worden sind. Dies zeigt, dass alle wesentlichen Prozesse zur Antigenpräsentation von den erstellten Modulen erfasst werden. Die Module können je nach Bedarf und Fragestellung zu Modellen kombiniert werden. Ein Vorhersagetool wurde auf http://mhc-pathway.net zur Verfügung gestellt. Durch Modellanalysen können der relative Beitrag der einzelnen Schritte des Pathways und die Vorraussetzungen für ein potentielles Antigen bestimmt werden. Das kinetische Modell der Prozesse von Infektion bis Antigenpräsentation erlaubt das Verfolgen aller Peptide und das Analysieren der Prozesse die zur Erstellung von Epitopen führen. Die quantitativen Vorhersagen können experimentell validiert werden. Die proteasomale Fragmenterstellung ist der Teilprozess, der noch am wenigsten gut verstanden ist und bedarf noch weiterer experimenteller Untersuchungen. / The MHC I antigen presentation pathway is part of the immune system and enables cells to show their proteome state at the cell surface. This works aims at improving the understanding of the MHC I pathway and the prediction of antigens from the source proteins where appropriate. The means are the development of models for protein synthesis, degradation and the individual steps of the pathway as well as the analysis of simulation results. Statistical models for the transport of peptides into the ER by TAP, the cleavage of peptide bonds by the proteasome, and the cytosolic and endoplasmic trimming of peptides have been developed. Furthermore, kinetic models for synthesis and degradation of viral protein constructs, for proteasomal generation of protein fragments, and for the simulation of the entire process from viral infection of a cell to the resulting antigen presentation were created. It has been shown that a DRiP rate of 10% is sufficient to have antigen presentation independent of the source protein’s live time and that the antigens derived from the DRiP pool dominate the antigen presentation for long lived proteins. This mechanism enables the presentation of the current protein synthesis state of the cell. Each developed model of a part of the MHC I pathway is trained on in vitro data and together they provide at least the same prediction quality as pathway models that are based on in vivo data. This shows that all processes that contribute significantly to antigen presentation are covered in the developed models. The models for the individual parts can be combined according to the demand and question. A prediction tool has been provided at http://mhc-pathway.net. The contribution of each part of the pathway can be assessed by model supported analysis of the individual steps. It is possible to determine the traits of a potential antigen. The kinetic model of the pathway from infection to antigen presentation enables the generation of time curves for each possible peptide and the analysis of the processes that lead to the development of antigens. The quantitative predictions allow for experimental validation. The proteasomal fragment generation is the least good understood part of the MHC I pathway and requires further experimental study.

O presente trabalho aborda o tema da responsabilidade civil pelo nascimento indesejado no Direito Brasileiro. Trata-se de um conflito que emerge nos casos em que a falha de um método contraceptivo redunda no nascimento de uma criança, contra a vontade de seus genitores. A primeira parte do trabalho é dedicada ao fato gerador da responsabilidade nessa espécie de litígio, a saber, a culpa médica e o defeito do produto ou serviço de contracepção. Os métodos anticoncepcionais são agrupados em duas categorias: de um lado, os métodos cirúrgicos de esterilização, que envolvem a prestação de um serviço médico; e, de outro, os métodos que empregam dispositivos anticoncepcionais fabricados industrialmente, isto é, os produtos contraceptivos. A segunda parte do trabalho discorre sobre as implicações éticas da reparação do nascimento indesejado. De fato, a indenização fundada no nascimento de um filho traz à tona uma série de considerações relativas à dignidade da criança e ao valor das relações parentais. O trabalho procura apontar em que medida o nascimento de uma criança pode ser interpretado como um prejuízo legítimo experimentado por seus pais. Conclui-se que a reparação integral do nascimento indesejado é necessária para a afirmação da autonomia reprodutiva das vítimas de contraceptivos defeituosos. A análise das soluções controversas adotadas no Reino Unido e na França onde os tribunais afirmaram que apenas o nascimento de uma criança deficiente pode ser considerado um prejuízo reparável revela que o direito dos pais à reparação não pode ser subordinado às condições de saúde da criança nascida / This thesis is an inquiry into wrongful conception claims under Brazilian Tort Law. This type of lawsuit arises out of cases involving failure of contraceptive methods, causing the birth of a child against the parents desire. The first part of the thesis addresses the basis of liability in wrongful conception claims, namely, medical malpractice and defect of products or services. Contraceptive methods are grouped into two categories: on one side, surgical methods of sterilization, that rely upon the supply of medical services; on the other, contraception methods that employ manufactured devices, that is, contraceptive products. The second part of the thesis discusses the ethical implications of awarding damages in wrongful conception claims. Compensation based on the birth of a child raises a series of issues concerning the child\'s dignity and the value of parental relationships. It is argued that full compensation is necessary in order to reaffirm the reproductive autonomy of the victims of defective contraceptive methods. The analysis of controversial solutions adopted in United Kingdom and France where courts have stated that only the birth of a disabled child is a recoverable damage leads to the conclusion that the chillds health condition cannot be a requirement for his parents right to compensation.

<p>Predmet istraživanja ove disertacije predstavlja unapređenje, modelovanje i optimizacija procesa elektroerozivne obrade (EDM) savremenih inženjerskih materijala. Prvo su predstavljene dve inovativne metode: EDM u dielektrikumu sa pome&scaron;anim prahom i EDM sa pomoćnom elektrodom, a zatim i njihova kombinacija. Za generisanje matematičkih modela primenjene su metodologija odzivne povr&scaron;ine i alati ve&scaron;tačke inteligencije. U nastavku su postavljeni optimizacioni procesi određivanja ulaznih parametara sa jednom i vi&scaron;e funkcija cilja koji su re&scaron;eni primenom klasičnih metoda optimizacije. U zavr&scaron;nom osvrtu sprovedena je verifikacija dobijenih modela i optimalnih ulaznih parametara elektroerozivne obrade.</p> / <p>The subject of the research of this dissertation is the improvement, modeling and optimization of the electrical discharge machining (EDM) of advanced engineering materials. First, two innovation methods are presented: EDM in powder mixed dielectric fluid and EDM with assisted electrode and that their combination. The method of response surface and artificial intelligence tools were applied to generate mathematical models. The optimization problems of determining the input parameters with single and multiple target functions are solved by the application of classical optimization methods. Finally, verification of the obtained models and optimal input parameters of electrical discharge machining was carried out.</p>