The objective of this thesis was to analyse the effect of the increasing popularity of global e-commerce on the South African legislative framework in respect of the taxation of non-resident enterprises, and to propose a possible solution for the taxation of e-commerce, taking into account previous theories. The methodology utilised comprised of a critical analysis of the legal rules relating to the taxation of a foreign entity's business profits by virtue of the application of the permanent establishment principle, its definition and evolution as a conceptual basis for taxation. Furthermore, an in depth evaluation of the various solutions that have already been proposed and, in some cases, implemented was undertaken. It was concluded that the application of the permanent establishment principle is wholly ineffective as a means to levy tax on the e-commerce business profits of a foreign entity as the principle relies too heavily upon a physical intermediary in the source state, whereas e-commerce transactions are conducted on the intangible trading platform of the Internet. In light of the numerous policy proposals advanced over the years, it was concluded that the most feasible and practical solution for the taxation of foreign e-commerce would be the imposition on a foreign entity in South Africa of a low withholding tax on the active business profits in excess of a pre-determined threshold. Key words: South African taxation; e-commerce; foreign business entity; permanent establishment; withholding tax

A cross-media analysis framework is an integrated multi-modal platform where a media resource containing different types of data such as text, images, audio and video is analyzed with metadata extractors, working jointly to contextualize the media resource. It generally provides cross-media analysis and automatic annotation, metadata publication and storage, searches and recommendation services. For on-line content providers, such services allow them to semantically enhance a media resource with the extracted metadata representing the hidden meanings and make it more efficiently searchable. Within the architecture of such frameworks, Natural Language Processing (NLP) infrastructures cover a substantial part. The NLP infrastructures include text analysis components such as a parser, named entity extraction and linking, sentiment analysis and automatic speech recognition. Since NLP tools and techniques are originally designed to operate in isolation, integrating them in cross-media frameworks and analyzing textual data extracted from multimedia sources is very challenging. Especially, the text extracted from audio-visual content lack linguistic features that potentially provide important clues for text analysis components. Thus, there is a need to develop various techniques to meet the requirements and design principles of the frameworks. In our thesis, we explore developing various methods and models satisfying text and speech analysis requirements posed by cross-media analysis frameworks. The developed methods allow the frameworks to extract linguistic knowledge of various types and predict various information such as sentiment and competence. We also attempt to enhance the multilingualism of the frameworks by designing an analysis pipeline that includes speech recognition, transliteration and named entity recognition for Amharic, that also enables the accessibility of Amharic contents on the web more efficiently. The method can potentially be extended to support other under-resourced languages.

Submitted by Sarah Mila Barbassa (sarahbarbassa@yahoo.com.br) on 2015-09-10T19:01:41Z No. of bitstreams: 1 Responsabilidade Tributária - Sarah Mila Barbassa.pdf: 830327 bytes, checksum: 1e9627d58698dca80925ec6db0a4b06e (MD5) / Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Sarah, boa noite A formatação de seu trabalho não está de acordo com as normas da ABNT. Será encaminhado por e-mail o que deverá ser alterado. Att. on 2015-09-10T21:19:23Z (GMT) / Submitted by Sarah Mila Barbassa (sarahbarbassa@yahoo.com.br) on 2015-09-10T22:40:20Z No. of bitstreams: 1 Responsabilidade Tributária - Sarah Mila Barbassa.pdf: 1049067 bytes, checksum: d63aef6d7ea8873029d90a3952e228e0 (MD5) / Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Sarah, bom dia Só mais um detalhe: na capa retire aquele traço que consta ao lado do nome da fundação. Acabei não notando e não sinalizei como erro no arquivo que te encaminhei. Desculpa. E no restante, está perfeito. Se você conseguir submeter o trabalho ainda hoje, logo já aprovo. Grata. Renata on 2015-09-11T13:34:20Z (GMT) / Submitted by Sarah Mila Barbassa (sarahbarbassa@yahoo.com.br) on 2015-09-11T17:43:44Z No. of bitstreams: 1 Responsabilidade Tributária - Sarah Mila Barbassa 11.09.pdf: 830287 bytes, checksum: a5017253e8f1d8f41af09dbc60304204 (MD5) / Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2015-09-11T17:48:56Z (GMT) No. of bitstreams: 1 Responsabilidade Tributária - Sarah Mila Barbassa 11.09.pdf: 830287 bytes, checksum: a5017253e8f1d8f41af09dbc60304204 (MD5) / Made available in DSpace on 2015-09-11T18:10:00Z (GMT). No. of bitstreams: 1 Responsabilidade Tributária - Sarah Mila Barbassa 11.09.pdf: 830287 bytes, checksum: a5017253e8f1d8f41af09dbc60304204 (MD5) Previous issue date: 2015 / O presente estudo tem por objetivo avaliar se o sistema jurídico brasileiro permite a atribuição de responsabilidade tributária a empresas integrantes de um mesmo grupo econômico. Para atingir o referido objetivo, foi realizada investigação baseada na análise de precedentes previamente selecionados na esfera administrativa e judicial. Também foram avaliadas a doutrina e a legislação específicas que tratam do assunto. Primeiramente, identificamos o conceito de grupo econômico adotado pelas autoridades fiscais e pela jurisprudência, assim como as bases legais que suportariam a tentativa de responsabilização nesses casos. Depois, analisamos a validade da legislação que poderia suportar a imposição da referida responsabilidade, confrontando-a com a doutrina e a jurisprudência. O resultado deste estudo demonstrou que o pertencimento a um grupo econômico não resulta na imposição de responsabilidade tributária às empresas que o compõem e que, a despeito de existirem, basicamente, três caminhos para responsabilizar empresas que integram um mesmo grupo econômico, apenas dois deles seriam juridicamente válidos. Referimo-nos aos casos em que duas ou mais empresas podem ser consideradas contribuintes solidárias por realizarem em conjunto o fato gerador do tributo e àqueles que decorrem da aplicação da teoria da desconsideração da personalidade jurídica. / The present study has the goal of evaluating whether the Brazilian legal system allows the imposition of tax liability to companies pertaining to the same economic group. To achieve said purpose, an investigation based on the analysis of precedents previously selected from the administrative and judicial jurisprudence was made. The specific doctrine and legislation on the matter were also evaluated. Firstly, we have identified the definition of economic group adopted by the tax authorities and the jurisprudence, as well as the legal bases that would support the attempt of allocating tax liability in such cases. After, we have analyzed the validity of the legislation that could support the attribution of responsibility, confronting it with the doctrine and the jurisprudence. The result of this study has shown that the mere pertaining to an economic group does not result in the imposition of tax liability and that although there are basically three ways to allocate tax liability to companies that belong to the same economic group; just two of them would be valid from a legal standpoint. We are referring to the cases involving two or more companies that can be deemed joint and several liable due the joint practice of the tax triggering event and to the ones that arise from the application of the disregard of legal entity doctrine

This dissestation deals with an evolution of income tax by families with children since 2005 to 2009. The main aim of the dissertation is to find out if the state has gone down or gone up a tax duty of families with children during 5 years. The mentioned fact will be examined for three model families which have either minimal, average or maximum annual incomes. The state has changed methods of personal income tax calculation three times at a period of five years. Many changes have taken place such as a change of tax calculation structure, a change of non-taxable amounts and tax reliefs which affect a final tax substantially. First of all will be analysed the evolution of payer tax relief, wife tax relief and children tax relief by the model families. The above mentioned tax reliefs I consider for main items which affect the tax duty of families with children.

Avec les évolutions technologiques, les contextes d'usage en termes d'utilisateur, de plateforme et d'environnement se diversifient et changent dynamiquement au fil de l'interaction. Cette variabilité complexifie l'ingénierie de l'interaction homme-machine notamment par le paradoxe qu'elle pose entre, d'une part, profiter de cette variabilité nouvelle et d'autre part, assurer une certaine stabilité à l'utilisateur. Il apparaît alors nécessaire de donner de la hauteur à la définition classique du contexte en la restructurant autour de trois dimensions fondamentales < Hommes, Espaces, Temps >, offrant ainsi des bases propices à un raisonnement sur la variabilité, portée par le Temps, et la stabilité trouvant ses repères dans l'Espace interactif.En réponse au paradoxe, nous proposons une nouvelle génération d'IHM, les IHM perlées, fondées sur le concept de Perle. Informellement, la Perle est un point de vue sur le contexte d'usage, rendant ainsi observable sa variabilité, c.à.d. son évolution dans le temps et l'espace, tout en garantissant de la stabilité à l'utilisateur. Formellement, la Perle est une hyper-arête de l'hypergraphe qui formalise la modélisation du contexte d'usage métier, proposée en termes d'entités clés <Acteur, Service, Donnée> disponibles pour la réalisation de la tâche de l'humain et de relations d'ordre social issues du monde réel. La conception d'une IHM Perlée s'appuie sur le processus de visualisation adapté à la Perle, permettant la représentation du contexte métier dans l'IHM métier.Le concept est général à l'ingénierie de l'interaction homme-machine. Il a été conçu et évalué, dans la thèse, dans le domaine médical de la gastroentérologie. / With evolution of technologies, the contexts of use change dynamically throughout the interaction, in terms of user, platform and environment. This variability raises new challenges for Human Computer Interaction, with the emergence of a paradox between, on the one hand, to take advantage of this new variability and secondly, to provide stability to the user. We are taking the classic definition of context a step further by restructuring three fundamental dimensions <Human, Spaces, Time>. Thus, this new definition provides solid foundations for reasoning about variability, driven by the Time, and the stability finding his marks in the interactive Space. To address this issue, we propose a new generation of user interfaces, Pearly UI, based on the concept of Pearl. Informally, a Pearl is an overview of the context of use, and is able to show variability, i.e. its evolution over time and space, and to provide stability to the user. Formally, a Pearl is a hyper-edge of a hypergraph whose vertices are the three key entities of our model of context of use, <Actor, Service, Data> available to complete the task of the human. Pearly UI are based on the visualization process adapted to the Pearl, allowing the representation of the context in the user interface. The concept of Pearl was designed to be general in engineering of Human-Computer Interaction, and evaluated in the context of health care.

A criação do projeto conceitual de um bancos de dados que represente adequadamente um determinado domínio de aplicação continua sendo um dos principais desafios da área de banco de dados. Por outro lado, a discussão sobre métodos ágeis de desenvolvimento de software alcançou, recentemente, a comunidade de banco de dados. Este trabalho apresenta o projeto conceitual de bancos de dados sob a luz de métodos ágeis de desenvolvimento. Desenvolvemos uma extensão do arcabouço Naked Objects que permite uma validação ágil e precisa do projeto conceitual junto ao especialista do domínio. Em nossa abordagem, o projeto conceitual de bancos de dados é descrito por meio de anotações que representam as abstrações de dados em um ambiente dinâmico de validação. / Creating a conceptual database design that adequately represents a specific application domain continues to be one of the main challenges in the database research. On the other hand, the discussion regarding agile methods of software development has recently become a subject of interest to the database community. This work presents a new approach to create a conceptual database design according to agile methods. We have created an extension of the Naked Objects framework that allows an agile and precise validation of the conceptual database design by the domain specialist. In our approach, the conceptual database design is described through annotations that represent data abstractions in a dynamic validation environment.

O presente trabalho, a partir da revisão do conceito de personificação, pretende investigar como se desenvolve o processo de naturalização da pessoa jurídica e os eventuais prejuízos decorrentes para a tutela do ser humano nas organizações sociais e para a descrição do fenômeno empresarial. Sob o prisma da filosofia da linguagem, realiza-se uma revisão bibliográfica sobre a utilização do termo pessoa jurídica no discurso do Direito, destacando, principalmente, a desconstrução promovida pelo chamado nominalismo. São, ainda, propostos critérios para a identificação da naturalização, a partir de uma gradação que procura segregar os diversos grupos de casos que lhe são correlatos. A tese foi estruturada em três etapas: subjetividade, titularidade e atividade. Ao cotejar a pessoa natural com a pessoa jurídica, em cada um desses planos, espera-se revelar a assimetria de razões que separam a personificação do ser humano daquela presente nas sociedades, associações e fundações. Do questionamento do individualismo metodológico presente na noção de pessoa jurídica resulta a reconstrução do próprio sistema analítico de conceitos do discurso jurídico, com a revisão das ideias de imputação, relação jurídica, titularidade e autonomia patrimonial. / This work, from a review of the concept of incorporation, aims to investigate how the naturalization process of legal entity develops and any losses incurred for the protection of human being in organizations and for description the phenomenon of the Firm. From the perspective of philosophy of language, this thesis reviews the literature concerning to the use of the term legal person in the discourse of corporate law, especially highlighting the deconstruction promoted by so-called nominalism. They are also proposed criteria for the identification of naturalization, with a gradation that seeks to segregate the different groups of cases that are related to this process.The thesis was structured in three stages: subjectivity, legal capacity and activity. By confronting the human being with legal entity, in each of these plans, it expects to demonstrate the specificity of the process of incorporation, which prevents any comparison with real person. The revision of methodological individualism in this idea of legal personality results in the reconstruction of the concepts of imputation, legal relationship, legal capacity and limited liability.

This work is focused on a composition and consequent checking of effectivity of the volumic training plan and simultaneously informs about the basis of body-building as a sports branch. The work is divided into 3 parts. The first part deals with general principles and patterns of the strengthening process. The second part devotes to the composition of the volume training itself and the third part tests its efectivity, obteins values and deals with the final evaluation.

My work is focused on the area of long-term asset, especially on its accounting in various accounting software and on the advantage and disadvantage, which are adherent to several these software. The theoretical part contains a description of long-term asset from the accounting and tax view. The theoretical part is focused on the description of an assessing, an acquisition, a depreciation, valutation and on the discard too. Foundation for this section was mainly from recommended and other technical literature. After reading up of this sources I have quite clearly staked out particular terms and differencies between them. The second part of my work is a practical section, that comes out of knowledge from the theoretical part. My work is there at full lenght focused on the particular accountig software and ways of proccessing long-term asset evidence in that. These programmes are Money S3 and Stereo Ježek. Between them there are diametrical differences even on the first sight, because both of them use another operation system. In analysis of accountig in programme Stereo Ježek I have come out from knowledge picked up during my studies at the Commercial academy of České Budějovice. But not only my experience, I also used experince of the teachers on that school, who come into the contact with this software every day. Students works there in this software for a one year. The second accounting system is Money S3. In analysis of it, I used my experience from the study on the South Bohemian Univerzity of České Budějovice. The other important, practical experience with this software I have gained from an accountant in one of the acconting company in České Budějovice. Finally there is comparison of advantages and disadvantages of those chosen software, that clearly shows that Money S3 is more modern and more complex. Money S3 is made for accounting in small and medium companies. On the other hand it is neccesary to say, that programme Stereo Ježek fully satisfies the needs of most of acconting entities, because Stereo Ježek has only particular problem, which are not so important for acconting in it. For exmple it is not so well-aranged costum help is provided not easy costum survey. Both of accounting softwares are nevertheless full-valued, and competitive in comparison with other products in our market.

Este trabalho tem por objetivo propor a adoção do instituto da desconsideração da personalidade jurídica pelo Tribunal Penal Internacional como forma de aumentar a efetividade de seus requerimentos de cooperação aos Estados. Para isto, foram analisadas as intervenções humanitárias e a criação dos tribunais penais internacionais de Ruanda e da Ex-Iugoslávia. Esta análise concluiu que a falta de efetividade tem sido o maior problema enfrentado pelas ações voltadas à proteção internacional dos direitos humanos. Sob este aspecto foi estudada a criação do Tribunal Penal Internacional, sua estrutura, suas normas de cooperação e apontada a falta de um instituto que garanta a eficácia de seus atos jurídicos quando estes dependem da cooperação com Estados. Através do estudo da desconsideração da personalidade jurídica percebeu-se sua compatibilidade com o Direito Internacional, em relação aos Estados sob atuação da jurisdição complementar do Tribunal. Sendo assim, defende-se sua adoção como uma contra-medida tomada no contexto da responsabilidade de um Estado perante o Tribunal Penal Internacional por um ato de não cooperação, quando este for caracterizado por fraude ou abuso de competência. Assim, afirma-se a possibilidade e a conveniência da adoção do instituto da desconsideração da personalidade jurídica como um instrumento que garanta uma maior efetividade do Tribunal no exercício de suas funções. / This work has for objective to consider the adoption of the institute of the disregard of the legal entity for the International Criminal Court as form to increase the effectiveness of its cooperation requirements to the States. For this, the humanitarian interventions and the creation of international the criminal courts of Rwanda and of Former-Yugoslavia had been analyzed. This analysis concluded that the effectiveness lack has been the biggest problem faced for the actions directed to the international protection of the human rights. Under this aspect was studied the creation of the International Criminal Court, its structure, its norms of cooperation and pointed the lack of an institute that guaranties the effectiveness of its legal acts when these they depend on the cooperation with States. Through the study of the disregarding of the legal entity its compatibility with the International Law was perceived, in re1ation to the States under performance of the complementary jurisdiction of the Court. Being thus, its adoption is defended as a countermeasure taken in the context of the responsibility of a State before the International Criminal Court for an act of non-cooperation, when this will be characterized by fraud or abuse of power. Thus, it is affirmed possibility and the convenience of the adoption of the institute of the disregarding of legal entity as an instrument that guaranties a bigger effectiveness of the Court in the exercise of its functions.