Denna uppsats syftar till att utreda huruvida ändamålet med fåmansföretagsreglerna kan kringgås genom företagskonstruktioner med svenska stiftelser. I utredningen läggs fokus på fåmansföretagsreglerna samt de regler som behandlar kontrollmöjligheten av en stiftelse. Även de skattemässiga konsekvenser som medförs i en fåmansföretagskonstruktion med en svensk stiftelse behandlas. Syftet med fåmansföretagsreglerna är att motverka att en delägares inkomst som härstam-mar från arbetsinsats i företaget omvandlas till kapitalinkomst. Om en utomstående, direkt eller indirekt, i betydande omfattning äger andel i ett företag eller direkt eller indirekt har rätt till utdelning, tillämpas utomståenderegeln som är en undantagsregel från fåmansföre-tagsreglerna. Tidigare lagstiftning har inneburit att utomståenderegeln har kunnat tillämpats vid ett indirekt ägande. Dagens gällande fåmansföretagsregler omfattar dock även indirekt ägda fåmansföretag. Indirekt ägande genom svenska stiftelser är däremot inte reglerat i lag. Författaren kommer fram till att ett indirekt ägande i ett fåmansföretag genom en stiftelse normalt inte kan anses föreligga, trots att vissa möjligheter finns att kontrollera en stiftelse. Istället blir utomståenderegeln tillämplig då en betydande del i företaget ägs av en stiftelse. För en verksam fåmansföretagare som säljer andelarna i företaget till en stiftelse beskattas dock utbetalningarna från stiftelsen i inkomstslaget tjänst. Detta innebär att kapital som härrörs från arbetsinsats i fåmansföretaget, genom företagskonstruktionen med stiftelsen, inte kan omvandlas till kapitalinkomst. På grund av utomståenderegeln kan dock en delä-gare uppnå skattemässiga fördelar genom att bilda en stiftelse och överlåta tillräckliga ande-lar i fåmansföretaget, trots att stiftelsen då har rätt till utdelning motsvarande sin andel. / The purpose of this bachelor thesis is to analyze if the regulations regarding closely held companies serve their purpose in company structures with Swedish trusts. The regulations regarding closely held companies as well as a founder’s possibility to control a trust are cen-tral in this thesis. In addition the thesis deals with the tax consequences which follow a company structure with Swedish trusts. The purpose of the regulations regarding closely held companies is to prevent income de-riving from work efforts to be converted into capital income. The outsider rule is an ex-emption rule in the regulations regarding closely held companies and is applicable if an out-sider, direct or indirectly, owns a significant share in a company or direct or indirectly has the right to dividends. Shareholders in such companies can be taxed solely for capital in-come. According to previous regulations the outsider rule was applicable when a company was owned indirectly. This is no longer the case, however there are no current regulations covering the situation when a company is indirectly controlled through a Swedish trust. The author comes to the conclusion that although a founder has some possibilities to con-trol a trust, a closely held company can normally not be indirectly owned through a trust. Instead, the outsider rule is applicable when a trust owns a significant share of a company. An active shareholder in a closely held company who sells his shares to a trust will be taxed for salary income for the payments received from the trust. Income that derives from work efforts will therefore not be converted into capital income. However, a shareholder can gain tax advantages due to the outsider rule, by founding a Swedish trust and selling a sig-nificant amount of the shares, even though the trust in that situation has the right to an amount of dividends corresponding to its shares.

Being able to quickly locate equipment is critical inside buildings, including hospitals, manufacturing floors and warehouses. In order to utilize limited budget and resources efficiently, accurate locating or tracking is required in many fields. In this research, we will focus on how to find the location of an item by using RFID in real time indoors to track equipment. When an item needs to be located, the purpose of using RFID is to minimize the searching time, effort, and investment cost. Thus, this research presents a math¬ematical model of using RFID (both handheld readers and stationary readers) for efficient asset location. We derive the expected cost of locating RFID¬tagged objects in a multi¬area environment where hand¬held RF readers are used. We then discuss where to deploy stationary RF readers in order to maximize the efficiency of the search process.

No description available.

Zugl.: Bamberg, Univ., Diss., 2009

No description available.

The effects of alpha1A subunit mutations on presynaptic Ca2+ channel activity and functional development of synaptic properties remain elusive. The calyx of Held/medial nucleus of the trapezoid body synapse is an ideal model for studying the developmental effects of presynaptic voltage-gated Ca2+ channel (VGCC) impairment on synaptic function since simultaneous voltage-clamp recordings can be made directly from the pre- and postsynapse. The alpha1A subunit leaner (tgla/la) mutation induced a profound reduction in synaptic transmission after hearing onset (> postnatal day 12; P12), with relatively preserved relationship between presynaptic Ca2+ current (Pre-ICa) and release and G-protein-mediated inhibition. Some synaptic properties were more reflective of an immature state, while other properties displayed a delay in maturation after P12. Direct presynaptic recordings from P15/16 tgla/la nerve terminals revealed a decrease in the density of Pre-ICa, elevated activation threshold and slowing in the kinetics of VGCCs, all of which contribute to the deficit in transmitter release. Fractional contribution of P/Q-type channels to total Pre-ICa and their role in vesicle release was markedly reduced. N-type Ca2+ channels and close association of VGCCs to release sites was not sufficient to fully compensate for impaired P/Q-type channel function. The extent to which compensatory mechanisms preserve synaptic transmission at tgla/la synapses was further constrained by the developmental narrowing of the action potential waveform. Activation of the cAMP pathway by forskolin or direct modulation of VGCCs by cdk inhibitors rescued deficits in transmitter release at P15/16 tgla/la synapses. The major effect of roscovitine was a slowing of presynaptic VGCC deactivation kinetics accompanied by a leftward shift in the activation curve. Activation of the cAMP pathway or direct modulation of presynaptic VGCCs may serve as two potential pathways to facilitate release and improve neuronal communication at synapses normally compromised by impaired P/Q-type channel function. While significant for the tgla/la mutant, these studies provide an important advancement in our understanding of the crucial developmental and functional roles of P/Q-type Ca2+ channels in driving the maturation of synaptic properties at central synapses. These findings may improve our understanding of the pathophysiology of presynaptic VGCCs and elucidate essential mechanisms underlying the tgla/la phenotype.

The effects of alpha1A subunit mutations on presynaptic Ca2+ channel activity and functional development of synaptic properties remain elusive. The calyx of Held/medial nucleus of the trapezoid body synapse is an ideal model for studying the developmental effects of presynaptic voltage-gated Ca2+ channel (VGCC) impairment on synaptic function since simultaneous voltage-clamp recordings can be made directly from the pre- and postsynapse. The alpha1A subunit leaner (tgla/la) mutation induced a profound reduction in synaptic transmission after hearing onset (> postnatal day 12; P12), with relatively preserved relationship between presynaptic Ca2+ current (Pre-ICa) and release and G-protein-mediated inhibition. Some synaptic properties were more reflective of an immature state, while other properties displayed a delay in maturation after P12. Direct presynaptic recordings from P15/16 tgla/la nerve terminals revealed a decrease in the density of Pre-ICa, elevated activation threshold and slowing in the kinetics of VGCCs, all of which contribute to the deficit in transmitter release. Fractional contribution of P/Q-type channels to total Pre-ICa and their role in vesicle release was markedly reduced. N-type Ca2+ channels and close association of VGCCs to release sites was not sufficient to fully compensate for impaired P/Q-type channel function. The extent to which compensatory mechanisms preserve synaptic transmission at tgla/la synapses was further constrained by the developmental narrowing of the action potential waveform. Activation of the cAMP pathway by forskolin or direct modulation of VGCCs by cdk inhibitors rescued deficits in transmitter release at P15/16 tgla/la synapses. The major effect of roscovitine was a slowing of presynaptic VGCC deactivation kinetics accompanied by a leftward shift in the activation curve. Activation of the cAMP pathway or direct modulation of presynaptic VGCCs may serve as two potential pathways to facilitate release and improve neuronal communication at synapses normally compromised by impaired P/Q-type channel function. While significant for the tgla/la mutant, these studies provide an important advancement in our understanding of the crucial developmental and functional roles of P/Q-type Ca2+ channels in driving the maturation of synaptic properties at central synapses. These findings may improve our understanding of the pathophysiology of presynaptic VGCCs and elucidate essential mechanisms underlying the tgla/la phenotype.

Zugl.: Düsseldorf, Univ., Diss., 2005

Public Relation in Privately-Held Pension Funds are the aim of this research, specifically in what concerns to its implantation and administration, in the light of Professor Maria Regina Esteves proposals. Theoretical sources with respect to Public and Private Pension Funds, Marketing, Communication, Communication Room and Public Relation are analyzed and presented. A field survey was undertaken, involving 83 Privately-Held Pension Funds, objecting quantitative perception. Conclusions points to the fact that most of Privately-Held Pension Funds do not have Public Relation. Nevertheless, organizations that possess them design structures and actions appropriated to the fulfillment of its institutional role, in line with Professor Martinez proposals. However, currently, the research returns the perception that Public Relation is still an area not well appraised by the Privately- Held Pension Funds. / As Assessorias de Imprensa nas Entidades Fechadas de PrevidÃncia Privada (EFPC) sÃo o foco desta pesquisa, especificamente no que concerne à sua implantaÃÃo e administraÃÃo, à luz de proposiÃÃes elaboradas pela Professoa Maria Regina Esteves Martinez. Teoricamente, sÃo apresentados estudos referenciais sobre PrevidÃncia Social e Complementar, Marketing, ComunicaÃÃo, Assessoria de ComunicaÃÃo e Assessoria de Imprensa. Em pesquisa de campo, do tipo levantamento, foram envolvidas 83 EFPCs, objetivando percepÃÃo quantitativa. O resultado demonstra que a maioria das EFPCs nÃo possui Assessoria de Imprensa. Todavia, as entidades que as tÃm possuem estruturas e aÃÃes apropriadas ao cumprimento do seu papel institucional, alinhados Ãs expectativas da Professora Martinez. Atualmente, entretanto, a pesquisa indica que a Assessoria de Imprensa à uma Ãrea ainda nÃo valorizada pelas EFPCs.

Não obstante os empresários tenham autonomia para decidir pela celebração ou não de um contrato e pela determinação de seu conteúdo, tem se verificado, hodiernamente, uma crescente limitação dessa autonomia. As companhias abertas, objeto de análise do presente trabalho, resultantes da celebração de contrato de sociedade, devem observar, além das disposições aplicáveis ao direito contratual e ao direito societário, as regulamentares emanadas pela CVM. Conforme aplicável, devem observar, ainda, as normas decorrentes da autorregulação e imposições decorrentes de contratos celebrados com as entidades administradoras de mercados. Tais regras têm sua razão de ser: surgiram em contextos econômicos, sociais e políticos específicos visando a tutelar determinados valores elencados como primordiais. Assim, o presente trabalho tem por objetivo analisar as limitações à autonomia privada impostas aos empresários na constituição das sociedades anônimas, especificamente no que se refere ao estabelecimento de cláusulas estatutárias de companhias abertas. Para tanto, serão feitas análises sobre autonomia privada e suas limitações e sobre o desenvolvimento das companhias e do mercado de capitais brasileiro, permitindo-se a avaliação de quais interesses e valores foram considerados merecedores de tutela pelo ordenamento jurídico. Com esses fundamentos, será possível compreender a estrutura dos estatutos sociais das companhias abertas e quais as limitações impostas no estabelecimento das cláusulas estatutárias. / Although entrepreneurs have autonomy to celebrate or not a contract and to determine its content, it has been noted a gradually restriction of the mentioned autonomy. The publicly-held companies, object of the present study, originated from the conclusion of association contract, must observe, in addition to the contract law and corporate law provisions, the regulation issued by the Securities Commission. Besides, when applicable, publicly-held companies must be considered in accordance with self-regulation rules and other requirements as stated in listing contracts. The arise of these rules can be explained by the occurrence of specific economic, social and political contexts, which demanded the protection of certain values considered as primaries. Thus, the present dissertation aims to analyse the restrictions of the private autonomy entailed to entrepreneurs in setting up publicly-held companies, specifically when it concerns the establishment of by-laws clauses. For that reason, we will proceed to the analysis of private autonomy and its limitations, as well as the development of Brazilian publicly-held companies and capital markets, in order to examine which interests and values must be protected by judicial and institutional system. With these considerations, we expect to reach a better understading about by-laws framework and which are the restrictions imposed to the establishment of the referred clauses.