Informal analysis of authenticated key establishment (ake) protocols was commonly accepted as the valid argument for their security in the past. Although it can provide some confidence in protocol correctness, experience has shown time and again that ake protocols are likely to contain flaws even after an informal analysis is completed. Therefore, it has become increasingly common to expect a formal analysis, and preferably a mathematical proof, of any published ake protocol in order to obtain increased confidence in its security. In this research we use an appropriate model for analysing ake protocols based on its features and properties. The model allows us to design ake protocols modularly and reuse existing protocol components. We provide a detailed description of its formalisation, operations and usage. This description also includes ways of extracting new protocol components from existing ake protocols. Following the description of the model, we propose a new unauthenticated key establishment protocol for two-party communications. By composing this protocol with authentication protocols, we can construct several new secure ake protocols. These new protocols are compared with existing protocols for their computational efficiency. The comparison shows that our new proven secure protocols are as efficient as the existing protocols with an informal security analysis. We then propose a three-party key establishment protocol which involves a trusted server and two users. We also propose a non-interactive authentication protocol and discuss it and a variant of it. These components are used to construct a secure three-party ake protocol that supports a privacy framework. This framework allows users to remain anonymous while conducting electronic transactions with an independent service provider. A new password-based authentication protocol is proposed to address the problem of authentication using passwords. This protocol carries a proof of security and satisfies a slightly relaxed definition of security. We demonstrate its application by composing it with existing key establishment protocols. To maximise its use, we modified a two-party key establishment protocol to become three-party server based. By using the server for authentication, two users within a common network domain can establish a secure session key. Only a small number of ake protocols are demonstrated in this thesis. There exist many more provably secure ake protocols that can be constructed using the protocol components presented by applying the approach of "mix and match". That is, each new component results in a number of new ake protocols depending on the number of existing components.

This thesis analyses the Australian approach to taxation of goodwill and related intangibles. It asks the questions: 'Is the current Australian approach to taxation of goodwill coherent?'; and 'Could a different approach minimise any distortions?' The thesis identifies the increasing importance of goodwill and other intangible property in a modern information-based economy. It identifies benchmarks for a 'good' tax system ??? such as efficiency, simplicity, and equity. It emphasises the criteria of simplicity and efficiency but includes other criteria and specifically considers the issue of alignment of accounting and legal concepts. It concludes that the current misalignment makes it difficult for the tax system to deal with goodwill coherently. The thesis criticises the treatment of goodwill under various Australian taxes, including stamp duty; Goods and Services Tax; taxation of capital gains; and income tax. It specifically considers the treatment of intangible sources of goodwill and their relationship with goodwill itself. The discussion of income tax pays particular attention to the role of goodwill and other intangibles in international transfer pricing. The thesis draws conclusions about the treatment of goodwill in Australia and whether the Australian approach meets the benchmarks established at the outset. The thesis demonstrates that the current Australian approach leads, inter alia, to tax avoidance. The current approach also offends a number of other criteria of a 'good' system. The thesis considers the UK tax treatment of intangibles held by resident companies and considers this model for Australia. It also considers the abandoned 'Tax Value Method' previously proposed for Australia. From this and other material, it suggests possible new directions and an alternative approach to taxing goodwill in Australia. These include a consistent and coherent definition of goodwill for tax that is compatible with law and accounting. The thesis also urges the development of a consistent approach to taxing goodwill at both the state and federal levels; and suggests greater reliance on the existence of goodwill as a means to establish jurisdiction to impose tax in international tax situations.

Diss. (sammanfattning) Alnarp : Sveriges lantbruksuniversitet, 2005. / Härtill 4 uppsatser.

Diss. Stockholm : Stockholms universitet, 2006.

Lic.-avh. Härnösand Uppsala : Mitthögskolan : Sveriges lantbruksuniv. : 2001. / Härtill 2 uppsatser.

Diss. (sammanfattning) Umeå : Sveriges lantbruksuniversitet, 2006. / Härtill 3 uppsatser.

Diss. (sammanfattning) Alnarp : Sveriges lantbruksuniv. / Härtill 5 uppsatser.

Diss. Stockholm : Handelshögskolan, 2006.

Diss. Stockholm : Handelshögskolan, 2009.

A Doença Pulmonar Obstrutiva Crônica (DPOC) é uma doença caracterizada pela limitação ao fluxo aéreo, não totalmente reversível. Dentre as terapêuticas indicadas, a reabilitação pulmonar é uma estratégia de tratamento multidisciplinar, que tem por objetivo melhorar a qualidade de vida do paciente, reintegrando-o à sociedade. Objetivos: Descrever o processo e os custos de implantação na forma de um projeto de extensão universitária, os motivos da evasão e os resultados obtidos com um programa de reabilitação pulmonar. Material e Métodos: Após formar um grupo multidisciplinar no Centro Universitário Feevale e estabelecer uma parceria com a Secretaria Municipal da Saúde de Novo Hamburgo, os pacientes portadores de DPOC são encaminhados ao programa de reabilitação pulmonar (PRP). São avaliados pelo médico pneumologista, fisioterapeuta, nutricionista, psicólogo e educador físico. Após estas avaliações são formados grupos de até 16 pacientes que permanecem por um período de 4 meses, com três sessões semanais de treinamento físico, orientações nutricionais, encontros educativos e grupos de apoio psicológico. Foram avaliados o perfil destes pacientes, os custos para a implantação, as causas de evasão após o início do programa, bem como os resultados obtidos após o período de tratamento, medidos através do teste de caminhada dos seis minutos, do trabalho de caminhada através do produto distância-peso corporal e do questionário Saint George de qualidade de vida. Para a análise dos resultados foi utilizada a estatística descritiva, para comparação das médias o Teste t de Student. Resultados: O PRP foi implantado na forma de um projeto de extensão universitária, com um custo total de R$ 64 224,60. Foram avaliados 134 pacientes encaminhados dos postos de saúde do município de Novo Hamburgo e dos municípios vizinhos. Do total, 38 (28,4%) pacientes foram excluídos e 7(5,2%) foram a óbito antes de completar a avaliação. Desses, 89 (66,5%) portadores de DPOC de moderado a grave foram incluídos no PRP. A média de idade dos pacientes foi de 63,5±9,9 anos, predominou o sexo masculino 62(69%), com índice de massa corporal (IMC) médio de 23,5±5,3 Kg/m2, com média de Volume expiratório forçado no primeiro segundo (VEF1) de 1,16L(42,8±23,4% do previsto). Dos incluídos no PRP, 40 (44,9%) abandonaram, principalmente por problemas sócio-econômicos e 49 (55,1%) concluíram a reabilitação. Os dados para análise antes e depois do PRP estavam disponíveis para 37 pacientes que formaramo grupo para analisar os resultados do PRP. No teste de caminhada dos seis minutos, ocorreu uma variação significativa de 34,12m na média distância (367,15±101,93m vs. 401,27±95,55m; p <0,001). Ocorreu melhora significativa de 2,65 Km.Kg-1 (24,36±9,62 Km.Kg-1 vs. 27,01±10,0 Km.Kg-1) no trabalho de caminhada medido pelo produto distância-peso e uma melhora significativa com redução de 11% (46 vs. 35; p<0,001) no total do questionário Saint George de qualidade de vida. Conclusões: O PRP pode ser implantado na forma de um projeto de extensão universitária, com custo relativamente baixo pela sua abrangência e benefícios. A condição social dos pacientes foi o maior determinante da evasão, mas os pacientes que concluíram o PRP apresentaram uma melhora significativa na sua capacidade de exercício e na qualidade de vida. / Chronic obstructive pulmonary disease (COPD) is characterized by partially reversible airway obstruction. Pulmonary rehabilitation is one of the therapeutic interventions indicated for the treatment of COPD, and consists of a multidisciplinary treatment strategy whose purpose is to improve quality of life and to reintegrate patients into society. Objective: To describe the process and cost of implementing a university extension program for pulmonary rehabilitation, as well as the causes of patient dropout and the results achieved. Material and methods: After a multidisciplinary group was formed at Centro Universitário Feevale and a partnership was established with the Municipal Department of Health of Novo Hamburgo, patients with COPD were referred to the pulmonary rehabilitation program (PRP). They were examined by a pulmonologist, a physical therapist, a nutritionist, a psychologist and a physical education specialist. After evaluations, groups of up to 16 patients were formed and had 3 weekly meetings for 4 months. During meetings, patients participated in physical exercise training, nutritional counseling, educational meetings and psychological support groups. We evaluated patient data, costs of program implementation and causes of patient dropout. Also, the results obtained after PRP were measured by the 6-minute walk test, work calculated as the product of distance x body weight, and the St George respiratory questionnaire to assess quality of life. Descriptive statistics was used to analyze results, and the Student t test, to compare means. Results: PRP was implemented as a university extension program at a total cost of R$ 64,224.60. One hundred thirty-four patients referred by health stations in Novo Hamburgo and neighboring cities were evaluated; 38 (28.4%) of these patients were excluded and 7 (5.2%) died before they completed the initial evaluation. The other 89 (66.5%) patients with moderate to severe COPD were included in PRP. Mean patient age was 63.5±9.9, 62 (69%) were men, mean body mass index (BMI) was 23.5±5.3 kg/m2, and mean forced expiratory volume in one second (FEV1) was 1.16 L (42.8±23.4% of predict value). Forty (44.9%) patients dropped out, most of them due to socioeconomic problems, and 49 (55.1%) completed the rehabilitation program. Data for the analysis before and after PRP were available for 37 patients, who formed the group for analysis of PRP results. The 6-minute walk test showed a significant increase of 34.12 m in distance(367.15±101.93 m vs. 401.27±95.55 m; p <0.001). A significant improvement of 2.65 km.kg-1 (24.36±9.62 km.kg-1 vs. 27.01±10.0 km.kg-1) was observed in distance x body weight product, and total scores of the St. George questionnaire showed a reduction of 11% (46 vs. 35; p<0.001), which indicated a significant improvement in quality of life. Conclusion: PRP was implemented as a university extension program at a relatively low cost when considering its extent and benefits. Social condition was the main cause of patient dropout, but those that completed PRP had a significant improvement in their capacity for physical exercise and in quality of life.