This dissertation aims to verify assumption regarding the impact of a hypothetical insurance in the tax base of the personal income tax. Specifically, to verify the assumption that the hypothetical insurance is more advantageous for foreign employees after taking into account maximum ceilings of contributions than the insurance actually paid or vice versa, and that there is no discrimination of foreign workers in relation with the increase of the tax base for the amount of the hypothetical insurance. This work defines basic concepts, development of the hypothetical insurance, describes the social insurance system and finally compares real and hypothetical insurance.

The master thesis introduces comparison of economic situation and overall quality of life in regions of the Czech Republic in 2013. Based on hierarchical Quality-of-life Index (QLI), the thesis confirms stated hypothesis, which assumes that ordered lists of regions by GDP per capita and alternative, more complex QLI will differ. Aforementioned index is composed of 24 cross-section indicators, which are sorted into three particular categories. Inputs can be considered both consistent and comparable, since the analysis is based on data published by Czech statistical office, individual ministries and official specialized institutions. As the following synthesis proves, Prague region is the best ranked - especially thanks to its favorable economic and demographic conditions. The thesis therefore denies another hypothesis, which expects Prague to perform worse due to its high rate of crime and lower quality of environment than in other regions. Regression analysis implies that total GDP per capita contribution to QLI corresponds to 70 percent.

Des troubles moteurs ont été décrits dans les Troubles du Spectre Autistiques (TSA), toutefois tous les enfants atteints de TSA ne montrent pas de diminution des performances motrices. La nature et l'origine des perturbations motrices dans les TSA ne sont pas claires. Les processus neuro-développementaux, en lien avec la maturation du système nerveux central, sont peu explorés dans les TSA, or ces processus sous-tendent les performances motrices. Peu d'études portent sur l'analyse fine de la sémiologie des fonctions neuro-psychomotrices dans les TSA et l'existence d'une trajectoire neuro-développementale de ces fonctions n'est pas connue chez les enfants avec TSA. L'objectif de cette étude est de mettre en évidence la sémiologie des troubles psychomoteurs auprès d'enfants avec TSA, à l'aide d'une batterie standardisée Française d'évaluation développementale des fonctions neuro-psychomotrices de l'enfant (NP-MOT) (Vaivre-Douret, 2006). L'évaluation neuro-psychomotrice complète les évaluations de premières instances (psychiatrique; psychologique; compréhension; psychomotrice). L'identification d'un profil clinique neuro-psychomoteur, l'identification de troubles ou décalages par rapport à une norme de référence, la mise en évidence de fonctions cérébrales éventuellement touchées dans les TSA devraient permettre de mieux comprendre l'origine et la nature des troubles observés dans les TSA. Les résultats de plus en plus nombreux concernant la motricité chez ces enfants doivent pouvoir également être analysés au regard des évaluations cognitives et neuro-cognitives, afin d'affiner le profil de développement et permettre ainsi de mieux comprendre la nature des troubles autistiques parmi une comorbidité d'éventuels autres dysfonctionnements. / Motor disorders have been described in the Autistic Spectrum Disorders (ASD), however all children with ASD show no decrease in motor performances. The nature and origin of motor disturbances in ASD are unclear. Neurodevelopmental processes linked to the maturation of the central nervous system, are not really explored in ASD, but these processes underlie motor performances. Few studies trat of an acute semiology of motor abnormalities in ASD and the existence of a neuro-developmental trajectory of neuro-psychomotor functions is not known in children with ASD. The aim of this study is to highlight the semiology of psychomotor disorders among children with ASD, using a French standardized neurodevelopmental assessment tool (NP-MOT) (Vaivre-Douret, 2006). Evaluations of the first instances (psychiatric; psychological; understanding; psychomotor) were supplemented by a standardized assessment battery of neuro-developmental psychomotor functions (NP-MOT). The identification of a neuro-psychomotor clinical profile, identification of problems or discrepancies compared to a standard reference, the identification of potentially affected brain functions in ASD should provide a better understanding of the origin and nature the observed disorders in ASD. The results, more and more numerous concerning motor skills in these children, should be able to be analyzed in light of cognitive or neuro-cognitive assessments and should allow to refine the profile of development and thereby enable a better understanding of the nature of autism among a comorbidity other possible malfunctions.

This study investigated the impact of a sensory-motor stimulation programme, namely the SEMOSTI Programme, on the gross motor proficiency of four-to-six-year-old children. A field experiment was conducted using a quasi-experimental comparison group pretest-posttest design as three teachers implemented the SEMOSTI Programme over a 30-week period. Data collection took place at two schools’ grade R classes in Gauteng province of South Africa. Due to a limited sample of 73 participants, the results are context-bound and specific to Afrikaans-speaking, white, grade R children and selected gross motor skills. Data was collected using subtests of the Bruininks-Oseretsky Test of Motor Proficiency, Second Edition (BOT-2), a scale and measuring tape as well as several questionnaires. The variables, physical activity, body mass index (BMI), gender, age, and perinatal morbidity could possibly influence the results and were taken into account. Data was statistically analysed using the General Linear Model (GLM) procedure and Dunnett’s t-test analysis. Findings indicated that the SEMOSTI Programme had a significant impact on the dependent variable, gross motor proficiency. The SEMOSTI Programme positively impacted on all five motor skills tested (bilateral coordination, balance, running speed and agility, upper-limb coordination and strength), but only the impact on running speed and agility and strength were statistically significant. Findings from the questionnaires indicated that the teachers who presented the SEMOSTI Programme perceived it as user-friendly, well-structured and effective in choice of equipment and activities. They identified the timeframe for the evaluation of developmental milestones and the structure of the plan-of-action section as weaknesses. Findings suggest that the SEMOSTI Programme is promising in improving gross motor proficiency in four-to-six-year-old children. Through participation in the programme, the experimental group significantly improved total gross motor proficiency, running speed and agility, and strength. This study offers support for the future use of the SEMOSTI Programme as a stimulation programme in grade R after further development and validation. / Dissertation (MOccTher)--University of Pretoria, 2012. / Occupational Therapy / unrestricted

This paper discusses on the Family Grant Program, framed as a public policy of institutionalized income distribution in 2004. Whereas the GMP contributes to the distribution of income in the poorest regions of Brazil, like the municipalities in Sergipe, this study aims answer is no impact of direct income transfer GMP in GDP (Gross Domestic Product) of municipalities in Sergipe. It has been in this study the application of a model that checks among the variables values allocated to municipalities with reference to the Family Grant Program - VPBF, revenues from royalties, share of the ICMS, added value - agriculture, industry, services, transfers received concerning the benefits paid by Social Security (retirement and survivorship), population numbers and the independent variable (to be explained) - GDP of each municipality, which more impact on the GDP of municipalities in Sergipe. The analysis consists in the use of data analysis techniques in panel combination with transverse time series analysis, considering the aforementioned variables. The results, considering the various applied demonstrate that GMP has no impact on GDP of the cities studied. For future work the proposal to hold a regional study considering the economics site. / Esta dissertação aborda sobre o Programa Bolsa Família, enquadrado como política pública de distribuição de renda institucionalizada no ano de 2004, esse tem como objetivo ajudar famílias que tem filhos com idade entre zero e quinze anos ou gestantes que estejam em situação de pobreza ou de extrema pobreza. Considerando que o PBF contribui para a distribuição de renda nas regiões mais pobres do Brasil, a exemplo dos municípios sergipanos, o presente estudo busca responder se há impacto de transferência de renda direta do PBF no PIB (Produto Interno Bruto) dos municípios sergipanos. Tem-se na realização deste estudo a aplicação de um modelo que verifica dentre as variáveis: valores repassados aos municípios com referencia ao Programa Bolsa Família - VPBF, receitas com royalties, quota parte do ICMS, valor adicionado – agropecuária, indústria, serviços, transferências recebidas referentes aos benefícios pagos pelo INSS (aposentadoria e pensão por morte), número da população e a variável independente (a ser explicada) - PIB de cada município, qual a que mais impacta no PIB dos municípios sergipanos. A análise consiste na utilização da técnica de análise de dados em painel, com combinação de análise transversal com série de tempos, considerando as citadas variáveis. Os resultados obtidos, considerando as variáveis aplicadas demonstram que o PBF não tem impacto significativo no PIB dos municípios estudados. Sugere-se para trabalhos futuros a proposta de realizar um estudo econométrico separado por regiões considerando suas especificidades econômicas.

This project studied two different ways of imposing boundary conditions weakly with the finite difference summation-by-parts (SBP) operators. These operators were combined with the boundary handling methods of simultaneous-approximation-terms (SAT) and the Projection to impose homogeneous Neumann and Dirichlet boundary conditions. The convergence rate of both methods was analyzed for different boundary conditions for the one-dimensional (1D) Schrödinger equation, without potential, which resulted in both methods performing similarly. A multi-block discretization was then implemented and different combinations of SBP-SAT and SBP-Projection were applied to impose inner boundary conditions of continuity between the blocks. A convergence study of the different methods of imposing the inner BC:s was conducted for the 1D Schrödinger equation without potential. The resulting convergence was the same for all methods and it was concluded that they performed similarly. Methods involving SBP-Projection had the slight advantage of faster computation time. Finally, the 1D Gross-Pitaevskii equation (GPE) and the 1D Schrödinger equation were analyzed with a step potential. The waves propagating towards the potential barrier were in both cases partially transmitted and partially reflected. The waves simulated with the Schrödinger equation dispersed, while the solitons simulated with the GPE kept their shape due to the equations reinforcing non-linear term. The bright soliton was partly transmitted and partly reflected. The dark soliton was either totally reflected or totally transmitted.

L'objectif de cette thèse est de fournir des bornes d'erreur pour des problèmes aux valeurs propres linéaires et non linéaires issus du calcul de structure électronique, en particulier celui de l'état fondamental avec la théorie de la fonctionnelle de la densité. Ces bornes d'erreur reposent principalement sur des estimations a posteriori. D'abord, nous étudions un phénomène de compensation d'erreur de discrétisation pour un problème linéaire aux valeurs propres, grâce à une analyse a priori de l'erreur sur l'énergie. Ensuite, nous présentons une analyse a posteriori pour le problème du laplacien aux valeurs propres discrétisé par une large classe d'éléments finis. Les bornes d'erreur proposées pour les valeurs propres simples et leurs vecteurs propres associés sont garanties, calculables et efficaces. Nous nous concentrons alors sur des problèmes aux valeurs propres non linéaires. Nous proposons des bornes d'erreur pour l'équation de Gross-Pitaevskii, valables sous des hypothèses vérifiables numériquement, et pouvant être séparées en deux composantes venant respectivement de la discrétisation et de l'algorithme itératif utilisé pour résoudre le problème non linéaire aux valeurs propres. L'équilibrage de ces composantes d'erreur permet d'optimiser les ressources numériques. Enfin, nous présentons une méthode de post-traitement pour le problème de Kohn-Sham discrétisé en ondes planes, améliorant la précision des résultats à un faible coût de calcul. Les solutions post-traitées peuvent être utilisées soit comme solutions plus précises du problème, soit pour calculer une estimation de l'erreur de discrétisation, qui n'est plus garantie, mais néanmoins proche de l'erreur. / The objective of this thesis is to provide error bounds for linear and nonlinear eigenvalue problems arising from electronic structure calculation. We focus on ground-state calculations based on Density Functional Theory, including Kohn-Sham models. Our bounds mostly rely on a posteriori error analysis. More precisely, we start by studying a phenomenon of discretization error cancellation for a simple linear eigenvalue problem, for which analytical solutions are available. The mathematical study is based on an a priori analysis for the energy error. Then, we present an a posteriori analysis for the Laplace eigenvalue problem discretized with finite elements. For simple eigenvalues of the Laplace operator and their corresponding eigenvectors , we provide guaranteed, fully computable and efficient error bounds. Thereafter, we focus on nonlinear eigenvalue problems. First, we provide an a posteriori analysis for the Gross-Pitaevskii equation. The error bounds are valid under assumptions that can be numerically checked, and can be separated in two components coming respectively from the discretization and the iterative algorithm used to solve the nonlinear eigenvalue problem. Balancing these error components allows to optimize the computational resources. Second, we present a post-processing method for the Kohn-Sham problem, which improves the accuracy of planewave computations of ground state orbitals at a low computational cost. The post-processed solutions can be used either as a more precise solution of the problem, or used for computing an estimation of the discretization error. This estimation is not guaranteed, but in practice close to the real error.

Thesis (M. Com. (Economics)) -- University of Limpopo, 2017 / Investment as one of the important macroeconomic variables can ensure infrastructure development and growth in the economy by raising the productive capacity. The study seeks to examine the determinants of investment activity in South Africa by means of the Cointegrated Vector Autoregression approach. The results of this study could assist policy makers to come up with policies that could encourage investment. The findings will add to the existing theory and knowledge as there is limited research on investment, more especially in South Africa. The empirical results revealed that the long and short run relationship exists amongst the variables under investigation. Furthermore, it was found that there is positive relationship between economic growth, interest rate, inflation and investment. Taxation and investment are negatively related in South Africa both in the long and short run. This indicates that investment activity can be explained by tax, economic growth, interest rates and inflation. The study recommend that the government should also find methods of increasing its revenue base. This could be done by creating a tax policy and system that is able to capture the informal sector because various un-registered businesses go unrecorded when estimating the tax to be collected in a fiscal year. This may be another way of increasing the level economic growth (GDP) since it will generate more fund for government to spend. KEY CONCEPTS: Gross fixed capital formation, Economic growth, taxation, interest rates, inflation.

This diploma thesis deals with comparison of regions of the Czech Republic between national economy in terms of construction production and selection of region with the greatest potential for development of construction production. In the theoretical part is defined the term region, which is followed by regional economics and politics. Another topic addressed is regional development territorial development strategies and indicators that capture the differences between regions. The practical part deals with the characteristics of the national economy and construction in individual regions, which is folloved by a draft strategy dealing with problems in the field of construction. The last part of the thesis, regions are compared according to the given indicators and the regions with the greatest potential for the development of construction production are indentified.

The master thesis is focused on the issue of taxation of wages and employee benefits for large entities. The theoretical part of the thesis describes the basic concepts of monetary and non-monetary remuneration regarded to their impact on income tax, considering to employees and employers. The analytical and proposal part of the thesis contain an analysis of less-used employee benefits and forms of remuneration and the impact on the financial situation of both involved parties.