Made available in DSpace on 2016-12-06T17:07:19Z (GMT). No. of bitstreams: 1 Vanessa Herber.pdf: 2070207 bytes, checksum: 249e6056643655f931fa3aebf9693642 (MD5) Previous issue date: 2009-04-06 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The backward walking (BW) has been used in protocols for rehabilitation and training in individuals with stroke, however little is known about their characteristics in terms of kinematic variables and motor pattern. The literature describes that for the execution of BW it is necessary to combine hip extension with knee flexion, components that are compromised in this population. The aim of this study is to compare the spatial, temporal and angular variables between the BW and forward walking (FW) and between the lower limbs [affected (AF) and non affected (NA)] in the BW in individuals with hemiparesis following stroke. Participated in the study 10 adults (56.4±8.4 years) with chronic hemiparesis (30.6±25.1 months after the stroke onset), with lower limb motor score of 25±4.4 in the Fugl-Meyer Scale, and gait speed of 0,92±0.3 m/s. Reflexive markers were placed in the acromion, greater trochanter, lateral condyle of the knee and lateral malleolus, on both sides of lower limb. The subjects were instructed to walk at comfortable speed and five trials on each side of the sagital plane (right and left) were captured with a digital camcorder with a frequency of 30 Hz, in both tasks, FW and BW. The Kinematics variables analyzed were the stride length, duration and speed and stance phase duration, and angular variables of knee and kip. For statistical analyses the ANOVA 2X2 (2 directions BW and FW and 2 legs AF and NF lower limbs) was used. In addition, it was used contrasts with T Student test and Bonferroni correction. The angular variables were submitted to the ANCOVA, and the speed was the co-variable. The individuals with hemiparesis have shown a decreased stride length and speed (p=0,001 e p=0,001) and increased duration and percentage of support in the stride (p=0,001) in BW compared to FW. The NA lower limb remained longer in stance in both conditions (BW and FW). Both lower limbs have presented a decrease in maximum knee flexion (p=0,001 e p=0,005) and maximum hip extension (p=0,001 e p=0,001) in BW. In general, the differences in the hip kinematics between the FW and BW remained when the speed was used as a co-variable. Regarding the comparison between the lower limbs during the BW, the NA lower limb has shown increased angular values (p values between p=0,006 e p=0,009) except for the maximum knee extension, where the AF lower limb showed increased extension values, probably because of a hyperextension which is typical in this population. Qualitative analyses of the coordination has shown a different behavior between legs, with a preference to simultaneous movements between hip and knee in 8 of the 10 participants, and anterior inclination of the trunk during swing in the BW. The BW could be and appropriate way of treatment that could be added to conventional gait rehabilitation programs in individuals with hemiparesis. We suggest further investigation on the effects of a BW training on the intra joint coordination between hip and knee. / O andar para trás (AT) tem sido utilizado corno forma de treinamento locomotor em indivíduos com hemiparesia pós acidente vascular encefálico (AVE). No entanto pouco se sabe sobre as características cinemáticas do AT nesta população. A literatura descreve que na execução do AT é necessária a extensão do quadril combinada com a flexão do joelho, componentes que estão comprometidos nesta população. O objetivo deste estudo é comparar em indivíduos com hemiparesia as variáveis espaço-temporais e angulares entre o andar para frente (AF) e o AT e entre membros inferiores (MMII) no AT. Participaram do estudo 10 indivíduos (56.4±8.4 anos) com hemiparesia crônica (30.6±25,1 meses pós AVE). Os participantes apresentaram comprometimento motor de 25±4.4 pontos no Fugl-Meyer-MI velocidade de marcha de 0.92±0.3 m/s. Marcadores foram colocados no acrômio, trocânter maior do fêmur; côndilo lateral do joelho e maléolo lateral em ambos os lados. Os participantes foram filmados caminhando em uma velocidade confortável em cinco tentativas no plano sagital direito e cinco no esquerdo, nas tarefas do AF e AT. com uma câmera filmadora digital com freqüência de 60 Hz. As variáveis cinemáticas analisadas foram comprimento, duração e velocidade da passada e duração do apoio, além das variáveis angulares do joelho e quadril. Os dados foram submetidos a ANOVA 2X2 [2 direções e 2 lados - MI não afetado (naf) e MI afetado (af)] e posterior contrastes com teste t de Student com correção de Bonferroni. As variáveis angulares foram em seguida submetidas a ANCOVA utilizando-se a velocidade do andar como co-variável. Os indivíduos com hemiparesia apresentam redução do comprimento e velocidade da passada e aumento da duração e do percentual de apoio da passada (p=0,001 para todos) no AT comparativamente ao AF. O MInaf permaneceu mais tempo apoiado tanto no AT quanto no AF. Ambos os MMII apresentaram valores de máxima flexão de joelho (p=0,001 e p=0,005) e máxima extensão de quadril significativamente menor (p=0,001 para ambos) no AT. Em geral, as diferenças na cinemática do quadril entre AF e AT permanecem quando a velocidade é utilizada como co-variável. Com relação à comparação entre os MMII no AT, observou-se que o MInaf apresentou maiores valores angulares (valor de p entre p=0,006 e p=0,009), exceto para máxima extensão do joelho. onde o MIaf apresentou valores maiores dc extensão, isso devido a hiperextensão característica nesta população. A análise qualitativa da coordenação evidenciou um comportamento diferente entre MMII com uma preferência para movimentos simultâneos entre o quadril e joelho para 8/10 participantes assim como uma inclinação anterior do tronco durante o balanço no AT. O AT pode ser utilizado como recurso terapêutico apropriada para somar aos programas convencionais de reabilitação da marcha em indivíduos com hemiparesia. Sugere-se investigar o efeito do treinamento do AT sobre coordenação inter-articular entre quadril e joelho.

The aim of this paper is to examine how mid-level executive officers within Swedish Police respond to subordinates autonomous behaviour, mainly according to Lipsky´s theory on street-level bureaucracy. Questions focused on are: 1. Which personnel related obstacles, are preventing the executive officers? 2. How do executive officers counter obstacles? 3. If possible, based on the result of the study, which are the conclusions about existing countermeasures? The papers´ aim is not to suggest which obstacles should be removed, nor if countermeasures are good/bad. Main aim is to identify how obstacles are countered. Theory and method are built on framework of Case Study. The method is built on theoretic examination of obstacles to examine concepts´ size and then interviews to confirm the obstacles and identify countermeasures. Conclusion of the first question is that obstacles are omnipresent in the governmental and societal systems. Conclusion of the second question is that obstacles are countered by friendly approach and to ally oneself to staff and personnel. Conclusion of the last question is that a mid-level executive through his allying enhances some behaviour, as long as more-wanted behaviours are produced with quality. This has effect upon society when combating crime, but is probably not likely to measure effectively.

CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior / FundaÃÃo Cearense de Apoio ao Desenvolvimento Cientifico e TecnolÃgico / Diante da premente necessidade de integraÃÃo entre saÃde e espiritualidade que a transiÃÃo paradigmÃtica nos impÃe e de consolidaÃÃo de prÃticas integrativas de saÃde, nos espaÃos populares, dirigidas Ãs populaÃÃes de rua, as quais tÃm ficado à margem das aÃÃes promotoras de saÃde, formulamos o objetivo geral desta pesquisa: contribuir com uma produÃÃo de saber que dinamize os potenciais latentes de integraÃÃo entre saÃde e espiritualidade, no contexto do cuidado para com o sujeito em situaÃÃo de rua, realizado pelo Grupo EspÃrita Casa da Sopa (GECS). Utilizamos a pesquisa colaborativa como mÃtodo para gestar a produÃÃo de saber atravÃs de ciclos reflexivos sobre a prÃtica de cuidado de um grupo-sujeito, alÃm da coleta de histÃrias de vida, conforme o mÃtodo autobiogrÃfico e observaÃÃo participante com registros no Jornal da pesquisa. O GECS alcanÃou refletir sobre o modo de relacionar-se com o sujeito em situaÃÃo de rua a partir de uma compreensÃo que o situa como ser espiritual, o que implica admitir a existÃncia do EspÃrito. A Fluidoterapia â sistema terapÃutico que se inscreve no contexto do cuidado do GECS â possui dimensÃes teÃrico-prÃticas que a caracterizam como uma racionalidade em saÃde complexa que alcanÃa tecer uma teia de cuidados sociais e espirituais que se interrelacionam para integrar saÃde e espiritualidade. Assim, destacamos elementos que contribuem para uma reconceituaÃÃo do sujeito das prÃticas de saÃde em um contexto de produÃÃo de saber que situa a Fluidoterapia como uma racionalidade em saÃde, inscrita num paradigma emergente que estamos a chamar de paradigma do espÃrito. / As a result of the urgent need of integration between healthcare and spirituality that the paradigmatic transition impose to us and the consolidation of integrative practices of healthcare, in public spaces, targeted to homeless people, who have relied on the healthcare initiatives, we have formulated the main purpose of this research: to contribute with a production of knowledge that dynamize the latent potentials of integration between healthcare and spirituality, in the context of care of individuals in homelessness situation, carried out by the Spiritist Group Casa da Sopa (GECS). We employed the collaborative research as the method to generate the production of knowledge through reflexive cycles about the care practice of a group-individual, in addition to the gathering of life stories, accordingly to the autobiographical method and the participant observation with registers in the research Journal. The GECS achieved the reflection of the relationship with homeless individuals through the comprehension that place them as spiritual beings, which implicates the admittance of the spirit existence. The Fluid-therapy â therapeutic system that is applied in the care environment of GECS - has theoretical and practical dimensions that characterize it as a complex rationality in healthcare that aims to intertwine social and spiritual care that are interrelated to integrate healthcare and spirituality. Thus, we emphasize elements that contribute to a redefinition of the subject of healthcare practices in a context of production of knowledge that places Fluid-therapy as a rationality in healthcare, set in an emergent paradigm that we name as spirit paradigm.

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No. of bitstreams: 2 Dissertação - Jacquelline Rodrigues Barbosa - 2017.pdf: 1833001 bytes, checksum: 2b4a235105440488994ebe243e7114e1 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-03-02 / Envisioning to study the mediatic discourse related to the individual / drug user, the role of the media in disseminating the discursive practices attributed to this public was investigated. In order to achieve this, the first step was to comprehend the historical process of drugs in humanity, its mechanism of criminalization and the journalistic language referring to drug addiction. It is understood that there is a discourse involving the "drug war", disseminated by the state and by the cultural industry, which depreciatingly labels the users of psychoactive substances. Therewith, mediatic discourse often directs itself to concrete ends of sale, turning into a domination instrument, focusing in culture commercialization. However, in this study, the hypothesis pointed out is that the way media discourses are represented run through the bias of prejudice and stigmatization, leading drug users to a fragmented reality behind the walls of society. This is a bibliographical and documentary research, that consists of a qualitative evaluation, ranging from 2010 to July of 2016, of two great circulation newspapers in the state of Goiás - O Popular and Diário da Manhã -, aiming to identify signals that surpass the individuals / drug users. It is also worth to mention that this study uses the Critical Theory of the Society to substantiate a critical reflection on journalistic language associated to drug users and how this can influence its individual constitution and how they are seen by society and culture. In the first chapter, the history of drugs and the National Drug Policy was investigated; the second chapter presents a discussion of the fundamentals of cultural industry and how media perceives the individuals / drug users; data collected in the newspapers O popular and Diário da Manhã are discussed in the third chapter. As a conclusion, it is possible to highlight that society still understands and sees drug users with stigmatization and prejudice. In sum, this study pretends to reveal the benefits of a look beyond in the social imaginary, when related to the stigmatized drug users, in order to provide preventive actions and develop an ethical record with these individuals / drug users, without detracting or depreciating them. / Com o estudo do discurso midiático em relação ao indivíduo usuário de drogas, investigou-se o papel da mídia na disseminação das práticas discursivas atribuídas a esse público. Para isso, procurou-se, inicialmente, compreender o processo histórico das drogas na humanidade, o mecanismo de criminalização e a linguagem jornalística sobre a temática da drogadição. Entende-se que existe um discurso de “guerra às drogas”, vinculado pelo Estado e pela indústria cultural, que rotula o usuário de substâncias psicoativas depreciativamente. Com isso, o discurso midiático muitas vezes se volta para fins concretos de venda, tornando-se um instrumento de dominação, em que o foco é a mercantilização da cultura. Contudo, a hipótese apontada neste estudo é a de que os modos de representação dos discursos midiáticos perpassam pelo preconceito e pela estigmatização, colocando os usuários de drogas em uma realidade fragmentada e atrás dos muros da sociedade. Esta pesquisa é de cunho bibliográfico e documental e consiste em uma avaliação qualitativa, tendo sido realizada de 2010 a julho de 2016, em dois jornais de grande circulação no estado de Goiás – O Popular e Diário da Manhã –, à procura de identificar as marcas que sobrepujam os indivíduos usuários de drogas. Destaca-se, ainda, que o trabalho apropria-se da Teoria Crítica da Sociedade para fundamentar uma reflexão crítica sobre a linguagem jornalística com relação ao usuário de drogas e como isso pode influenciar na sua constituição como indivíduo e na forma como a sociedade e a cultura o veem. Buscou-se investigar, no primeiro capítulo, o percurso histórico das drogas e a Política Nacional de Drogas; o segundo capítulo perpassa por uma discussão sobre os fundamentos da indústria cultural e como a mídia compreende os indivíduos usuários de drogas; o terceiro capítulo discute os dados coletados nos jornais O popular e Diário da Manhã; e, à guisa da conclusão, mostrar-se-á que a sociedade ainda compreende e vê o usuário com as marcas da estigmatização e do preconceito. Em suma, espera-se que este estudo descortine subsídios de um olhar para além de um ser nefasto e estigmatizado no imaginário social, na tentativa de propiciar uma ação preventiva e desenvolver um registro ético com esses indivíduos usuários de drogas, sem deturpá-los ou reduzi-los.

Depuis la fin des années 1990 à nos jours, le cadre normatif de la lutte contre le blanchiment d’argent n’a cessé d’évoluer. Cette évolution reste tangible tant au regard de l’accroissement des normes pénales, que de la multiplication des normes de policing au sein des banques.Ces dernières ont vu leur rôle évoluer considérablement. D’une part, parce que le blanchiment de capitaux est par essence une infraction dynamique qui induit une adaptation du cadre règlementaire aux évolutions de l’infraction.D’autre part, pour des considérations historiques, en raison de la place centrale qu’occupent les banques dans la circulation des capitaux. Mais aussi pour des considérations d’ordre opérationnel, pour leur capacité au regard de l’arsenal de gestion des risques dont ils disposent pour détecter les flux financiers d’origine illicite. C’est dans ce contexte que le rôle de « sentinelles de l’argent sale » leur a été conféré.Cependant, cette nouvelle configuration a redessiné fondamentalement les contours de la profession bancaire. En effet, les rapports entre banquiers et clients ont été affectés d’une part. D’autre part, ses obligations traditionnelles sont entrées en conflit avec les normes de conformités inhérentes à la LBC-FT.Ainsi le rôle du banquier, qui était traditionnellement cantonné à la fourniture de prestations financières, a glissé vers une fonction d’investigation, d’autorégulation. Ce glissement a généré des difficultés d’un point de vue opérationnel pour les banques. Elles ont en outre suscité des dilemmes juridiques, par l’opposition frontale entre les principes fondamentaux du droit bancaire et les normes anti-blanchiment.De cette opposition la primauté a été naturellement concédée aux normes de conformité LBC-F. Celles-ci ayant pour but la préservation du système financier contre l’infiltration des flux financiers d’origine illicite, partant, d’une protection de l’ordre public économique. / Since the end of 1990s in our days, the normative frame of the anti-money laundering did not stop evolving. This evolution, tangible rest as long with regard to the increase of the penal standards, that of the multiplication of the standards of policing within banks.The latter saw their role evolving considerably. On one hand, because the money laundering is in essence a dynamic breach. This leads an adaptation of the statutory frame to the evolutions of the breach.On the other hand, for historic considerations, because of the central place that occupy banks in the traffic of the capital. But also operational, for their capacity in consideration of the arsenal of risk management which they incline to detect the financial flows of illicit origins.However, this new configuration redrew fundamentally the outlines of the banking profession and he gave a new face. Indeed, reports between bankers and customers, were affected on one hand. On the other hand, his traditional obligations entered conflict with the standards of conformities inherent to the LBC-FT.So, the role of the banker which was traditionally limited to the supply of financial services slid towards a function of investigation, autoregulation. This sliding generated difficulties of an operational point of view for banks. They besides aroused legal dilemma by the frontal opposition between the fundamental principles of the banking law and the standards anti-bleaching.Of this opposition the superiority was naturally granted to the standards of conformity LBC-F. These aiming at the conservation of the financial system against the infiltration of the financial flows of illicit origins, therefore, of a protection of the economic law and order.

Dans l’histoire de la construction philosophique de l’individualité, le système stoïcien, le plus unitaire et déterministe qui soit, semblait en principe être le moins susceptible d’engendrer une conception forte de l’individu. Celle-ci suppose en effet une séparation qui, dans le cas de l’individualité humaine, s’incarne dans une « volonté » propre. Or pour les Stoïciens, chaque être concourant inexorablement comme partie du tout à l’unité organique du monde, il paraissait difficile de l'en dégager, même en tenant compte de l’autonomie proclamée de l’assentiment, principe de jugement et d’action. Notre recherche espère montrer que c’est pourtant la philosophie stoïcienne qui construit une combinatoire conceptuelle inédite qui n’avait jamais été jusque-là à ce point unifiée et qui en vertu de la nature systématique de cette pensée conduit de l’unicité qu’elle reconnaît à tout être, ancrée dans un corps, à la personnalité qui réalise cette unicité au niveau de l’éthique, du fait d’une capacité subjective qui n’est plus non seulement quelque chose de l’individu mais ce à quoi il s’identifie, son principe d’identité personnelle. Nous nous attachons à mettre en évidence les conditions qui ont rendu possible ce « surgissement » de l’individu à la faveur d’une série de mutations internes au système stoïcien mais aussi d’une mutation politique et culturelle majeure, celle que constitua l’Empire romain. A travers ces mutations, la physique stoïcienne de l’identité, sous-bassement de la conception stoïcienne de l’individu, produit diachroniquement et synchroniquement, dans le champ de la psychologie et de l’éthique, une véritable conception de la subjectivation avec la notion sénéquienne de voluntas et le concept épictétéen de prohairesis qui en viennent à occuper la centralité dévolue au destin dans le premier stoïcisme. Par-delà la singularité des apports sénéquien et épictétéen, la voluntas et la prohairesis font de la faculté de choix le principe d’identité personnelle : l’identité personnelle est décrite comme celle du sens que nous décidons de donner à notre existence qui définit celle ou celui que nous sommes en propre et qui autorise et façonne la plasticité d’un usage de soi qui réside exclusivement en nous. Les usages stoïciens de la métaphore théâtrale permettent enfin d’éclairer cette conception de la subjectivité sous un jour irréductible : ils déploient chacun à leur manière la dialectique de la distance et de l’engagement au cœur du rapport à l’existence, et, avec eux, la non- coïncidence constitutive du rapport à soi qui situe l’identité dans l’entre-deux d’un rapport d’identification toujours à rejouer. / The Stoics, who elaborated the most coherent deterministic system in the history of philosophy, seemed unlikely to produce a concept of the individual. Such a concept is necessarily founded on separateness and implies personal agency. And although the Stoics insisted on the autonomy of assent as a principle of judgement and of action, they believed that each being contributed to the organic whole of the cosmos, making it difficult to consider beings separately from that whole. This inquiry seeks to show that the Stoics nevertheless elaborated a previously unexamined complex of notions that - as a result of the systematic nature of the Stoic thought - moved from the idea of uniqueness of all beings, to personality, which achieves uniqueness on an ethical level. Personality requires agency, which is not of the individual, but is instead that with which the individual is identified. It is the principle of personal identity. We will examine the conditions that enabled the “emergence” of the individual thanks to a series of transformations in the Stoic system as well as another major political and cultural transformation, the constitution of the Roman Empire. As a result of these changes, the Stoics’ conception of the individual, founded on their physical conception of identity, produced - diachronically and synchronically - a notion of both psychological and ethical subjectivation. Seneca’s notion of voluntas and Epictetus’s concept of prohairesis came to occupy the central position once held by fate for the early Stoics. Both these contributions were highly original, but voluntas and prohairesis further identified the principle of personal identity with the faculty of choice: personal identity was described as the meaning we decide to give our lives, defining who we are. It conditions our adaptability and shapes the way we make use of what is irreducibly ours. The Stoics’ use of the actor metaphor sheds light on the nature of subjectivity since it foregrounds the gap between the actor and his role. The dialectic between disengagement and commitment that is at the heart of the relationship to existence, and the consequent discrepancy in the relationship to oneself, leaves identity in the entre-deux of a continually renewed attempt at identification.

Durant le Néolithique en France (5700-2100 ans av. J.-C.), plusieurs groupes culturels principalement définis à partir du mobilier se succèdent. Les pratiques funéraires témoignent de changements majeurs au cours de cette période. Les sépultures d’abord individuelles, ont tendance à être regroupées, avant que la monumentalisation et la collectivisation des tombes se mettent en placeau Néolithique moyen pour devenir combiné et quasi exclusives à la fin du Néolithique. L’objectif de ce travail est l’étude des individus immatures dans divers contextes (pratiques funéraires, recrutement, analyse spatiale) et une discussion de leur considération sociale à partir des résultats obtenus.Une analyse multi-scalaire, fondée sur un inventaire de 8124 sites, associe les données archéologiques et biologiques et elle a été couplée à un SIG. La base de données ainsi constituée a vocation à être disponible sous la forme d’une plateforme collaborative en ligne.Huit sites du Néolithique moyen et de la fin du Néolithique ont fait l’objet d’une étude plus approfondie avant d’être intégrés à l’ensemble de l’échantillon. Les résultats documentent une organisation spécifique aux individus immatures mise en place à l’échelle du site. Une diversité de traitements est également visible à une échelle plus large, autorisant certains regroupements de sites d’un point de vue géographique et chronologique. Les différences observées semblent refléter des âges de rupture dans la considération sociale des individus immatures et conduisent à une discussion sur la présence de tranches d’âge au sein de la cohorte des défunts non-adultes, comme autant d’étapes sociales depuis la naissance jusqu’à l’âge adulte. / In France, during the Neolithic time period (5700-2100 BC), several cultural groups have been identified. They are mostly defined according to their set of artefacts. Funerary practices show major changes during this period. In the begining of Neolithic burials were simple and gathered, following with monumentalisation and collectivization at the middle Neolithic, before becoming exclusive at the end of the Neolithic. The aim of this research is to focus on immature individuals within these various contexts (funerary practices, age distribution and spatial analysis) and to discuss the social statut of young individuals within the society through the collected data.A multi-scalar study, based on an inventory of 8124 settlements in France combines biological and archaeological data and includes a GIS analysis. This elaborated data base is designed to become an online collaborative platform.Special attention is given to eight funerary sites dated respectively to middle Neolithic and to the end of Neolithic before their integration in the whole sample. Results document a specific spatial distribution of the immature individuals inside the funerary sites. Various funerary treatments are also identified on a larger scale, allowing the grouping of some sites both geographically and spatially. These differences seem to reflect breaking age at death linked to the social consideration of the immature deceased, from birth to adulthood.

This thesis deals with developing applications on Windows Phone 7. The application focuses on two main target groups; cyclists and individuals who are confined to wheelchairs. Application offers the possibility of navigating around the city and over difficult terrain, and is divided into two parts - the client side application, and server side application. Development of the server side application will be analyzed in the thesis Development of map application for tracking in cloud - Server side on Windows Azure, by Vojtech Ruzicka. The primary objective of this thesis is to offer new solutions for development on Windows Phone 7, with attention being given to the communication between client and server. The second objective is to provide the public with the free application, which will help cyclists and handicapped individuals to navigate through cities around the world. The primary goal of this thesis will be achieved by identifying any problems that may arise during development, whereby a simplified description of the problem will be formed and a solution provided. Realization of the second goal will be in the use of application by the public, by providing them with an efficient means of increasing their mobility throughout their surroundings.

The goal of this thesis is a description of accounting and tax environment for individuals doing business in the Czech Republic and the Federal Republic of Germany. It provides readers information on the obligations that are applied to entrepreneurs while starting business activities, informs about the regulation of accounting and tax records in the Czech Republic in comparison with how are accounting and tax records regulated in the Federal Republic of Germany. The thesis also focuses on bookkeeping in accordance with Czech and German accounting regulations and as well on tax issues for individual entrepreneurs. The thesis then presents on a specific case the biggest differences for accounting and tax records in both chosen countries.

No description available.