The aim of this paper is to illustrate the recent situation of the VAT system in China, including its problems as well as reforming trends within it, in order to provide promising further research paradigms. The research methods adopted exploratory studies to find out the major problems of the VAT system. To clearly describe the problems, statistical analyses are performed and quantitative data is used to supplement the qualitative analysis. Moreover, to discuss the problems of the Chinese VAT system, this paper compares the Chinese VAT system with other countries, especially Taiwan, in order to give a detailed description of its problems. The results of this study show that the Chinese government only concentrates on how much revenue it can collect but ignores tax equity and tax neutrality as well as low income groups. The conclusions of this study show that the problems of the imperfect VAT system and the changing economic conditions of China have resulted in double taxation, an unfair tax burden, an unreasonable threshold, complex VAT rates, and a gradual worsening of local fiscal conditions. In comparisons between GDP growth and VAT revenue growth, VAT revenue growth exceeded the GDP growth. One of the major reasons is rapid economic growth. Other reasons are that price indices increase every year and, also, China adopts gross income-type VAT which results in double tax on capital investment. Another probable reason is an increased effectivity and efficiency of China’s tax administration. Analysis of these problems shows that the Chinese government needs to improve not only its VAT system but also the taxation system and its fiscal system.

This Masters thesis focuses on issues of Specific Language Impairment - SLI of children of pre-school age. It monitors and evaluates development of their communication and motor skills during their time in kindergarten. The theoretical part focuses on defining basic terms which relate to communication and communication disorder with the emphasis on SLI. The psychomotor and communicational development of child from birth to entering school is described too. Also how this all affected creating the Framework Educational Programme for preschool education. The aim of the empirical part was to observe four children with SLI during their attendance at a pre-school for children with specific needs. Speech and psychomotor development of these children and its changes in connection to their teachers' intervention was observed. Part of the research included interviews with children's parents and those are also evaluated. The survey was done by the qualitative method. We get four case histories. At the end was evaluated the aims of the survey and answered questions asked and summarized the results of my investigation.

L’objet de la thèse consiste à analyser la relation entre la consommation d’électricité et le produit intérieur brut dans une démarche d’intelligence économique. Plus précisément il s’agit d’analyser l’évolution de l’intensité électrique de l’activité économique sur la période de 2003 à 2012 dans les pays développés du G7 et estimer leurs demandes électriques entre 2013 et 2022.Une première partie cherche à explorer les aspects théoriques et pratiques de l’intelligence économique afin de la comprendre et l’appliquer. Une deuxième partie est consacrée à l’analyse empirique. Nous sommes parvenus aux résultats suivants :Premièrement, les courbes d’intensité électrique de deux pays : le Canada et le Etats – Unis dominent celles des autres pays développés, ainsi, les économies de ces deux pays de l’Amérique du nord sont plus énergivores que celles du Japon et des pays de l’Union européenne. Ensuite, l’évolution temporelle de la consommation d’électricité par unité de PIB sur dix années (2003 – 2012) a globalement diminué dans cinq pays: le Canada (-12%) ; le Royaume – Uni (-5, 3%) ; les Etats – Unis (-5%) ; la France (- 4%) ; l’Allemagne (-3%). Par contre, elle s’est détériorée au Japon (+5%) et en Italie (+6%). L’effet de « structure » est négatif dans tout l’échantillon, il traduit donc t une tertiarisation généralisée. Par contre l’effet « d’efficacité électrique » est contrasté. Il est négatif au Canada et aux Etats – Unis et positif dans le reste du groupe.Deuxièmement, les estimations indiquent une croissance généralisée de la demande électrique de 2013 - 2022 dans l’ensemble des pays du G7. Par ailleurs, les coefficients élasticité électricité /PIB sont inférieurs à l’unité dans tous les pays, excepté l’Italie. Cela signifie que la demande d’électricité moyen annuel de ces pays devrait croître moins vite que leurs PIB. Enfin, les principales perspectives de recherche qui apparaissent à l'issue de cette thèse concernent la transposition de notre modèle d’analyse (l’intelligence énergétique) aux autres formes d’énergie à savoir : le pétrole, le gaz, le charbon et les renouvelables .Finalement, ce modèle peut servir d’instrument de politique économique, énergétique et environnementale aux acteurs économiques et politiques (Etats, entreprises, ONG, OIG.). / The subject of this thesis consists of an analysis of the relationship between electricity consumption and Gross Domestic Product from the perspective of Competitive Intelligence. More specifically, it analyzes the evolution of the electrical intensity of economic activity from 2003 to 2012 in the developed countries of the G7, and then estimates their electricity needs from 2013 to 2022. Part one attempt to explore theoretical and practical aspects of Competitive Intelligence to understand and apply them, while part two is devoted to the empirical analysis itself.Concerning the latter, our results are as follows:First, the electrical intensity curves of two countries—Canada and the United States—dominate those of other developed countries; thus, the economies of these two North American countries are more energy-hungry than those of Japan and the countries of the European Union. The overall temporal evolution of electricity consumption per GDP unit over a ten-year period (2003-1012) has gone down in five countries: Canada (-12%), the United Kingdom (-5.3%), the United States (-5%), France (-4%), and Germany (-3%). On the other hand, this evolution has gone the other direction in Japan (+5%) and Italy (+6%). The effect of “structure” is negative across all analyzed data, suggesting general “tertiarisation”. However, the effect of “electricity efficiency” is mixed: it is negative in the United States and Canada, but positive for the rest of group.Second, estimations indicate an overall growth in electricity demand across all G7 countries from 2013 to 2022. Additionally, electrical elasticity coefficients/GDP units are down in all countries except Italy. This tells us that the average annual demand for electricity in these countries should increase at a slower rate than their respective GDPs.Lastly, the primary research perspectives that appear at the beginning of this thesis concern the transposition of our model of analysis (energetic intelligence) onto other forms of energy such as oil, natural gas, coal, and renewable energy sources. In the end, this model could be useful to economic and political authorities (governments, private companies, NGOs, IGOs, etc.) as an instrument of economic, energy, and environmental policy.

The aim of this work is to analyze the success of European monetary integration and it's contribution to countries, who's economics are, no matter if for the long lasting difficulties or recent transformation, likely to be called hazardous. In the first part, the work concerns itself with the very conception of the idea of European monetary integration and it's development, over the final form of the project, it's accomplishment up till current problem and challenges. The second part is an analysis of chosen countries who belong in the category named above. With this countries I will try to analyze the effect that joining the monetary union had on their economy. In the end I'll summarize the acquired knowledge to evaluate the effect of the common currency on the chosen group of countries.

Barn spenderar en stor del av sin tid i olika institutioner som skola och fritidshem. I den delen av vardagen som definieras som fritid gör barn olika val av aktiviteter. Begreppet motorik är i detta sammanhang en aspekt av aktiviteter som är intressant att undersöka. Människors rörelseförmåga och rörelsemönster är den generella definitionen på motorik som delas in i finmotorik och grovmotorik. Tidigare forskning visar att pojkar generellt har en mer utvecklad motorik än flickor och att dessa skillnader blir större ju äldre de blir. Syftet med vår uppsats är att undersöka barns val och deltagande i finmotoriska och grovmotoriska aktiviteter på fritidshemmet. Vi har även tittat på hur faktorer som miljö, verksamhet och pedagogers samspel med barnen och deras aktiviteter relaterar till varandra. Studiens resultat grundar sig i observationer på två olika fritidshem i Sverige. Resultatet har granskats med hjälp av våra teoretiska utgångspunkter, genus och sociokulturellt perspektiv. Det som har framkommit i denna studie är att i valet av aktiviteter som är grovmotoriska eller finmotoriska väljer pojkar generellt grovmotoriska aktiviteter och flickor finmotoriska. Sammanfattningsvis i denna studie framgick det att miljö, pedagogers handlingar, barns intressen, förväntningar, föreställningar, normer och olika grader av strukturer i verksamheten utgör faktorer som kan ha betydelse för barns aktivitetsval på fritidshemmet.

La lentille (Lens culinaris Med.) est une composante importante des régimes alimentaires de nombreuses populations à travers le monde mais sa consommation en Europe est relativement faible. L’Europe produit seulement 26% de sa consommation de lentille et ce déficit est en partie causé par d’importants verrous agronomiques comme la verse, les bruches et la compétition des adventices qui réduisent ses rendements, notamment en agriculture biologique. Les associations de cultures, définies comme la culture simultanée d’au moins deux espèces différentes sur une même surface pendant une durée significative, sont considérées comme une option pour lever ces verrous agronomiques et ainsi développer la production de lentille en agriculture biologique. Les objectifs de cette thèse étaient de (1) évaluer le potentiel des associations de lentille et de blé de printemps pour produire de la lentille en conditions d’agriculture biologique et (2) comprendre les principaux mécanismes sous-jacents à la performance des associations. Des essais agronomiques ont été mis en place en 2015 et 2016 en conditions d’agriculture biologique. Quatre variétés de lentille et de blé de printemps ont été conduites en culture pures et en plusieurs associations de type substitutif et additif. Nos résultats montrent que le rendement moyen des associations avant récolte mécanique était plus élevé que le rendement moyen des cultures pures. Néanmoins, le rendement de lentille en association était inférieur à celui de la lentille en culture pure en raison d’une compétition forte et précoce du blé pour les ressources qui a causé la diminution nombre de ramifications par plante de la lentille. Le prix de la lentille étant environ quatre fois plus élevé que celui du blé, la marge brute des associations avant récolte était inférieure à celle de la lentille en culture pure. Cependant, la verse de la lentille a été fortement réduite en association, entrainant une augmentation de l’efficacité de sa récolte mécanique. En conséquence les rendements de lentille issus de la récolte mécanique se sont avérés similaires en association et en culture pure. Enfin, après tri et nettoyage des graines, la marge brute des associations sur le rendement commercialisable était supérieure à celle des cultures pures. Nos résultats montrent que (1) les associations n’ont pas eu d’effet sur le taux de bruchage des lentilles, (2) l’association la plus performante est constituée de lentille à densité équivalente à la culture pure dans laquelle on ajoute 15-20% de blé, (3) la performance des associations est due à une utilisation complémentaire de l’azote rendue possible par la fixation symbiotique de l’azote par la lentille et (4) l’intensité des compétitions entre espèces dépendent de l’année, de la densité de blé et des génotypes. En conclusion, nos travaux indiquent que les associations de lentille et de blé de printemps peuvent permettre de développer la production de lentille en agriculture biologique mais qu’une meilleure compréhension des interactions de type génotype x environnement x conduite pourrait permettre de mettre au point des couverts encore plus performants. / Lentil (Lens culinaris Med.) is an important component of the human diet in the world, but in the meantime, Europe produces only 26% of the lentils it consumes. This is partly due to strong agronomic weaknesses that reduce yield such as lodging, bruchid beetles and weeds, especially in organic farming. Intercropping, the simultaneous growing of two or more species in the same field is tested here as an option to reduce these drawbacks and develop organic lentil production. The aims of this thesis were to (1) assess the potential of lentil-spring wheat intercrops to produce organic lentil, (2) understand the mechanisms that explain their performances, and (3) evaluate the profitability of such intercrops. A two-year field experiment was carried out in southwestern France in 2015 and 2016 under organic farming rules. Four lentil and two wheat cultivars were grown as sole crops and intercrops in multiple additive and substitutive designs. Our results showed that the total intercrop attainable grain yield was higher than the mean of sole crops. Yet, lentil yield in intercrop was lower than in sole crop as the result of a strong competition for resources from wheat in early lentil growth stages reducing the number of branches per plant of lentil. This led to lower gross margins of intercrops. However, lentil lodging was strongly reduced in intercrops thus its mechanical harvest efficiency increased. This led to similar mechanically harvested yields of lentil in intercrop and sole crop. Consequently, after mechanical harvest and grain cleaning, the marketable gross margin of intercrops was higher than that of sole crops. Our results suggest that (1) intercrop had no effect on bruchids, (2) the most effective intercrop is when lentil is at sole crop density and wheat at 15-20%, (3) intercrop performance is due to complementary use of N pools through legume N2 fixation and (4) the intensity of interspecific interactions depends on year, wheat density and genotypes. Our work indicates that lentil-spring wheat intercrop can develop organic lentil production but a better understanding of Genotype x Environment x Cropping system interactions may be useful to design optimized managements.

A partir de uma análise geométrica, do estimador de estado por mínimos quadrados ponderados, propõe-se, neste trabalho, um índice para classificação das medidas de acordo com as suas características de não refletirem grande parcela de seus erros nos resíduos do processo de estimação de estado, por mínimos quadrados ponderados. O índice proposto foi denominado Índice de Não-Detecção de Erros, ou apenas UI (Undetectability Index). As medidas com maiores UI são aquelas cujos erros grosseiros (EGs) são mais difíceis de serem detectados através de métodos que fazem uso da análise dos resíduos. Isto porque os erros dessas medidas são, de certa forma, \"mascarados\", isto é, não são refletidos nos resíduos das mesmas. Nesse sentido, a medida crítica é o caso limite de medidas cujos erros são mascarados, isto é, possui UI infinito e seu resíduo é igual a zero, independente de a mesma ter ou não EG. Para obtenção dos índices UI das medidas, desenvolveu-se um algoritmo simples e de fácil implementação. Tomando por base o índice UI, propõe-se, também, uma metodologia para processamento de EGs e dois algoritmos para projeto ou fortalecimento de sistemas de medição. Esses algoritmos possibilitam a obtenção de sistemas de medição confiáveis (observáveis e isentos de medidas críticas e de conjuntos críticas de medidas), de baixo custo e formados por medidas com índices UI menores que um valor pré-estabelecido. Para validar o índice UI e as suas aplicações propostas neste trabalho, realizaram-se diversas simulações computacionais nos sistemas de 14 e 30 barras do IEEE, tendo sido satisfatórios todos os resultados obtidos. / The present thesis proposes an index, called Undetectability Index (UI), to classify the measurements according to their characteristics of not reflecting their errors into the residuals of the weighted least squares state estimation process from a geometric analysis of this estimator. Gross errors in measurements with higher UIs are very difficult to be detected by methods based on the residual analysis, as the errors in those measurements are \"masked\", i.e., they are not reflected in the residuals. In this sense, critical measurements are the limit case of measurements that mask errors, that is, they have infinite UI and their residuals are always zero independently of their having or not gross errors. Based on the UI a methodology for gross error processing and two algorithms for metering system planning are also proposed in this thesis. These algorithms enable the obtaining of reliable measurement systems (observable and free from critical measurements and critical sets of measurements) with low investment and containing only measurements with UIs lower than a pre-established value. Several simulation results (with IEEE 14-bus and 30-bus systems) have validated the UI and its application.

The purpose of this work was to present and apply an analytical tool to the flows of goods and income between economic agents and the environment that allows us to calculate the Environmental Gross Domestic Product (EGDP) for Brazilian Legal Amazon. In order to achieve this goal the Environmental Social Accounting Matrix (ESAM) was developed. The model was developed from the traditional Social Accounting Matrix, the Environmental Input-Output Analysis Models, and from the United Nations handbook on the System of Integrated Environmental and Economic Accountings. The EGDP was calculated from the Environmental Input-Output Analysis, since the unavailability of data did not allow the application of the model of ESAM. The flows between the economy and the environment considered were the emissions of green house gases (depreciation of natural capital) and the investment needed to return the air to the same quality it had before being polluted. The results showed that the inclusion of depreciation of natural capital in the Gross Domestic Product (GDP) and in the added value (AV) calculation for each industry of the Brazilian Legal Amazon Region diminished the AV significantly in the industries of cattle (235%), soybean (77%), and other activities of livestock and agricultural (24%). In the Rest of Brazil, the industries with the highest impact of depreciation of natural capital on AV were soybean (30%), cattle (15%) and sugarcane (13%). The total EGDP of the Brazilian Legal Amazon Region was 15% smaller than its total GDP, whereas this difference for the rest of Brazil was 1%. Considering that the GDP is a component of economic wellbeing, the results show a significant reduction in economic wellbeing due to green house gas emissions released into the air by economic activities, mainly due to land use changes. The Environmental Social Accounting Matrix Model is a useful tool to help decision makers since it offers an analytical instrument for economic behavior and the impacts of economic activities on the environment. / The purpose of this work was to present and apply an analytical tool to the flows of goods and income between economic agents and the environment that allows us to calculate the Environmental Gross Domestic Product (EGDP) for Brazilian Legal Amazon. In order to achieve this goal the Environmental Social Accounting Matrix (ESAM) was developed. The model was developed from the traditional Social Accounting Matrix, the Environmental Input-Output Analysis Models, and from the United Nations handbook on the System of Integrated Environmental and Economic Accountings. The EGDP was calculated from the Environmental Input-Output Analysis, since the unavailability of data did not allow the application of the model of ESAM. The flows between the economy and the environment considered were the emissions of green house gases (depreciation of natural capital) and the investment needed to return the air to the same quality it had before being polluted. The results showed that the inclusion of depreciation of natural capital in the Gross Domestic Product (GDP) and in the added value (AV) calculation for each industry of the Brazilian Legal Amazon Region diminished the AV significantly in the industries of cattle (235%), soybean (77%), and other activities of livestock and agricultural (24%). In the Rest of Brazil, the industries with the highest impact of depreciation of natural capital on AV were soybean (30%), cattle (15%) and sugarcane (13%). The total EGDP of the Brazilian Legal Amazon Region was 15% smaller than its total GDP, whereas this difference for the rest of Brazil was 1%. Considering that the GDP is a component of economic wellbeing, the results show a significant reduction in economic wellbeing due to green house gas emissions released into the air by economic activities, mainly due to land use changes. The Environmental Social Accounting Matrix Model is a useful tool to help decision makers since it offers an analytical instrument for economic behavior and the impacts of economic activities on the environment.

Les sessions extraordinaires constituent une des innovations majeures de la réforme de 2006 qui a institué le Conseil des droits de l’homme, en tant qu’organe subsidiaire de l’Assemblée générale des Nations Unies. Alors même que le Conseil tient trois sessions régulières chaque année, les sessions extraordinaires permettent aux Etats de réagir face à une situation de crise en organisant un débat, permettant d’évaluer et de qualifier les violations commises et mettant en place des mécanismes d’enquête et de suivi. L’analyse systématique des vingt-six sessions extraordinaires organisées depuis près de douze ans éclaire ainsi non seulement les rapports de force entre les acteurs en présence mais aussi une dynamique nouvelle du droit international public, intégrant le droit international humanitaire et le droit international pénal dans le champ de compétence du Conseil des droits de l’homme. / Special sessions are one of the major innovations of the reform that established the Human Rights Council in 2006 as a subsidiary body of the United Nations General Assembly. While the Council holds three regular sessions each year, a special session allows States to respond to an urgent situation by organizing a debate, to assess and qualify violations and also to establish investigative mechanisms. The systematic analysis of the twenty-six special sessions held in nearly a period of twelve years illuminates, not only the balance of power between the actors involved, but also a new dynamic of international law, integrating international humanitarian law and international criminal law into the field of competence of the Human Rights Council.

Made available in DSpace on 2016-04-26T20:23:35Z (GMT). No. of bitstreams: 1 Luis Henrique Marotti Toselli.pdf: 1761447 bytes, checksum: f4f83f36c33fa8101690261e307cdac0 (MD5) Previous issue date: 2015-03-10 / The employer contribution to the cost of the social security system in Brazil, according to article 195, I, "a", of the Federal Constitution of 1988, must levied on the total remuneration arising from services rendered by individuals. However, the Government has created a replacement contribution, mandatory for taxpayers listed in the law, which is imposed on the gross revenue of the companies. The purpose study is to investigate this collection (called "CPRB") in light of the Brazilian constitutional tax system / A contribuição patronal destinada ao financiamento do regime previdenciário no Brasil, de acordo com o artigo 195, I, a , da Constituição Federal de 1988, deve incidir sobre a totalidade das remunerações pagas pelas empresas por serviços prestados por pessoas físicas. Ocorre que o Governo criou uma contribuição substitutiva, obrigatória para os contribuintes listados na lei, que passou a incidir sobre a receita bruta das empresas. Nosso estudo consiste em verificar essa exação (denominada CPRB ) à luz do sistema constitucional tributário