Depuis les réformes fiscales du 20ème siècle, l’alignement de principe du droit fiscal sur le droit privé et la comptabilité s’est progressivement imposé en droit fiscal français. En matière de fiscalité des entreprises, un principe de connexion entre le droit fiscal et la comptabilité a été consacré sur le fondement de textes épars, de la jurisprudence, de la doctrine majoritaire et du pragmatisme de l’administration fiscale ; mais surtout au nom de l’unité opératoire du droit considérée en phase avec les impératifs du droit fiscal telles la simplicité, la sécurité juridique, l’imposition selon la capacité contributive. A l’aune des principaux impôts commerciaux, la connexion présente une portée très large qui se dédouble en connexion matérielle et formelle. A l’épreuve de l’adoption mondiale du référentiel comptable de l’IASB et de l’harmonisation de la fiscalité directe des entreprises au sein de l’Union Européenne, le droit français, bien que tiraillé, a fait le choix du maintien de la connexion dans le cadre de la convergence du PCG avec les normes IAS-IFRS sans le secours d’une véritable politique fiscale optimale devant tendre vers l’élargissement de l’assiette des impôts en contrepartie d’une réduction des taux et vers la réduction des coûts de conformité de l’impôt au moins au sein de l’Union Européenne. Mais, à la lumière de ces impératifs fiscaux, de la logique juridique et du droit fiscal américain, les potentialités de la déconnexion doivent être explorées notamment le projet d’ACCIS soutenu par la France et reposant sur une assiette autonome et élargie, l’admission optionnelle du bilan fiscal et la réduction des concepts fiscaux transversaux. / Since the tax reforms of 20th century, the alignment of tax law on private law and accounting gradually became the imperative principle under French law.Concerning business taxation, the principle of book and tax conformity has been established based on scattered provisions, the case law, the majority of tax scholars and the pragmatism of the tax authorities; but specially in the name of the operating unity of the law matching with the tax values such simplicity, legal certainty, taxation in accordance with ability to pay.With regard to the main business taxes, the book tax conformity has very wide reach which is both material and formal.Facing the worldwide adoption of the IASB accounting standards and the harmonization of the direct tax on businesses within the European Union, the French law, despite tension, chose the preservation of the book tax conformity in the process of the convergence of the General accounting plan toward the IAS-IFRS without the account of the optimal tax policy that must aim at broadening the tax base with rates reduction and the reduction of tax conformity costs at least within the EU.In the light of theses canons, legal logic, the example of the US law, the potentialities of a disconnection must be explored namely the current EU project of CCCTB, backed by France, based on a broad and autonomous tax base ; a fiscal balance sheet election; the reduction of transversal tax concepts.

Difference between technical standards, legislation and certification and testing procedures in specific EU countries complicates unification of international markets. Therefore international standards and procedures for conformity assessment of products that are connected to Agreement on Technical Barriers to Trade have been created. Completion of all requirements, standards, procedures and marking, including proposals regarding resolving problematic areas, is the main content of this diploma thesis.

Mycket forskning har gjorts på konformitet och dess negativa konsekvenser. Denna experimentella studie var en delvis replikering av M. Rosander och O. Erikssons (2012) studie om konformitet på internet men med fokus på hur konformitet kan ge förbättrade resultat. Det övergripande syftet var att undersöka om det lönade sig att göra som andra, relationen mellan konformitet och säkerhet samt förekomsten av överkonfidens. Två enkätstudier i form av kunskapstest genomfördes med 38 respektive 92 studenter. Deltagarna delades upp i en konformitetsgrupp som fick information om tidigare deltagares svar och en kontrollgrupp som inte fick denna information. Resultatet visade att konformitet ledde till fler rätta svar samt att det förekom ett positivt samband mellan säkerhet och antal rätta svar. Ingen överkonfidens kunde bevisas men däremot förekom en underskattning av antal rätta svar. Studiens slutsats var att det mest lönade sig att göra som andra vid medelsvåra uppgifter. Vid mycket svåra uppgifter fanns det ingen fördel i att följa strömmen.

Konformitet ses som att människor anpassar sitt beteende utifrån andra och betraktas ofta som något negativt i västerlänska samhällen. Syftet med undersökningen var att framhäva om konformitet gynnade människor när andra ansågs bidra med nyttig information, konstruera ett mätinstrument för normativ och informativ social influens samt undersöka samband mellan personlighetsindexar och konformitet. En enkätstudie genomfördes med totalt 83 deltagare från en högskola i Mellansverige. Deltagarna delades in i två grupper, där konformitetsgruppen fick, tillskillnad från kontrollgruppen, en procentsats vid varje kunskapsfråga. Resultaten visade att konformitet förekom och att det gynnade sig att följa strömmen vid lätta och medelsvåra kunskapsfrågor. Ytterligare förekom det inga samband mellan personlighetsindexarna och konformitet. Slutsatsen var att människor inte borde se konformitet som något negativt, utan bör ibland ta del av det majoriteten har att erbjuda i vardagliga situationer. Förhoppningsvis kommer det konstruerade mätinstrumentet användas i framtida forskningar.

[pt] O objetivo da dissertação é contribuir para o avanço do conhecimento científico sobre os impactos da certificação de produtos por organismos acreditados em setores industriais selecionados no Brasil, mediante um estudo de casos múltiplos. No contexto institucional no qual a pesquisa se insere, considera-se que um sistema concebido para acreditar serviços de avaliação de conformidade dos Organismos de Avaliação de Conformidade (OAC) deve oferecer confiança aos consumidores e às autoridades reguladoras. A metodologia adotada compreende: (i) pesquisa bibliográfica e documental sobre acreditação, avaliação da conformidade e certificação de produtos; (ii) proposição de um modelo conceitual analítico que integre esses temas, na perspectiva de avaliação dos impactos da certificação de produtos por organismos acreditados em empresas de setores selecionados; (iii) planejamento e condução de entrevistas semi-estruturadas junto a gestores de organismos de certificação de produtos (OCP) e empresas selecionadas; (iv) elaboração de estudo de casos múltiplos; e (v) formulação de recomendações para as entidades envolvidas e interessadas na pesquisa. Destacam-se como resultados um modelo conceitual para avaliação dos impactos da certificação de produtos por organismos acreditados e um conjunto consistente de impulsionadores-chave e indicadores operacionais para medição dos impactos da certificação de produtos por organismos acreditados. / [en] The objective of this dissertation is to contribute to the advancement of scientific knowledge about the impacts of product certification by accredited organisms in selected industrial sectors, through a multiple case study in Brazil. In the institutional context in which this research is situated, it is assumed that accreditation plays a crucial role in achieving confidence and trust between suppliers and consumers, as well as regulatory authorities. The research methodology encompasses: (i) bibliographical and documental review on accreditation, conformity assessment and product certification; (ii) design of a conceptual model that integrates the referred themes, within the perspective of future application in companies from selected industrial sectors in Brazil; (iii) design, conduction, and scoring of semi-structured interviews with managers of selected accredited organisms and companies; (iv) development of a multiple case study focusing on these selected companies; and (v) formulation of suggestions for future research and application in other sectors in Brazil. The main results can be summarized as follows: a conceptual model for evaluating the impacts of product certification by accredited organisms; and a consistent set of key drivers and operational indicators for measuring the impacts of product certification by accredited organisms.

[pt] Com o crescente aumento da competitividade e a distribuição de software livre através da Internet, os fabricantes de software preocupam-se cada vez mais em produzir software de alta qualidade que de fato possa melhorar a vida das pessoas e oferecer uma experiência de uso agradável e produtiva. Para tanto, uma necessidade da indústria é que haja métodos e técnicas de avaliação desta experiência de uso. Existem ferramentas computacionais desenvolvidas para apoiar a aplicação de alguns métodos de avaliação existentes. Algumas delas são comerciais, outras foram desenvolvidas em universidades ou instituições nãogovernamentais. Há ainda as que foram desenvolvidas por órgãos governamentais. O foco deste trabalho é o método de avaliação de comunicabilidade, uma ferramenta epistêmica proposta pela Engenharia Semiótica - uma teoria semiótica da interação humano-computador. O método consiste de um procedimento sistemático para avaliar a experiência do usuário ao interagir com sistemas, enfatizando aspectos da comunicação. Apesar de ser ensinado em boa parte dos programas de graduação e pós-graduação em Informática brasileiros, o método não tem escala de utilização suficiente, para trazer novos conhecimentos para a área de pesquisa Interação Humano-Computador, nem tampouco para consolidarse como ferramenta para uso extensivo na prática profissional do mercado. Isto se deve às dificuldades existentes no ensino e aprendizado do método (Bim et al., 2007). Por isso o trabalho apresenta uma ferramenta computacional de apoio à aplicação da avaliação de comunicabilidade, especificamente projetada para facilitar o ensino e aprendizado do método. / [en] With increasing competition among software producers and free distribution of software over the Internet, there is a growing concern with developing highquality software, which can actually improve people's lives and allow for pleasant and productive use experience. To this end, one of the industry's needs is the availability of methods and techniques for evaluating use experience. Some computer tools have been developed to support the application of existing evaluation methods. Among them, some are commercial, others have been developed in universities, in non-governmental organizations, and some have even been developed by government agencies. The focus of this work is on the communicability evaluation method, an epistemic tool proposed by Semiotic Engineering, a semiotic theory of human-computer interaction. The method consists of a systematic procedure for evaluating the users' experience as they interact with systems, emphasizing the communicative aspects of the process. Although it is taught in a considerable number of graduate and undergraduate schools of Informatics in Brazil, the method is not sufficiently utilized to either generate new knowledge for human-computer interaction research, or consolidate itself as a tool for extensive professional practice. This is the consequence of difficulties in learning and teaching the method (Bim et al., 2007). Therefore, this work presents a computer tool to support the application of the communicability evaluation method, specifically designed to facilitate the teaching and learning of the method.

The name of the thesis is: Seizing costs of non-conformities in the business of projectingThe thesis is a compulsory part of the master programme: Master of Science in Industrial Engineering with a specialisation in Quality. The master’s programme is worth 300 ECTS credits.Eka Engineering is in the business of projecting and is in need of a system to seize and measure costs of non-conformities. As of today, Eka Engineering can only estimate roughly how large or small the costs are related to non-conformances.The purpose of the thesis is:- To search for means that can be used to, foremost, seize non-conformities and, secondly, seize the costs of the non-conformities in the business of projecting.The theory used to gather information is mainly studies on TQM. Methods used to answer and fulfil the purpose includes: Benchmarking, survey and interviews.A survey distributed within Eka Engineering proved that employees did not have enough motivation or information to use non-conformity reporting as means of improving the business. This was perceived to work functionally as projects were carried out. Part of the results must therefore include motivation and information to why documentation is futile for successful business improvement.Furthermore, a benchmarking was conducted in order to improve Eka Engineering’s way of handling non-conformities. This benchmarking was conducted at SAAB Space in Gothenburg.Interviews were conducted within Eka Engineering to find solutions for problems that arose during the survey, and also to shape a tool proposal for handling non-conformities that was influenced by SAAB Space.The result of the thesis presents Eka Engineering with a concept labelled Knowledge base, this concept includes:• A tool for documenting non-conformities and derived improvements• A work-process for the handling of non-conformities and derived improvements• A tool to involve employees in improvement work / Uppsatsnivå: D

The Postclassic (pre-conquest) Nahua often performed displays of religious devotion. Usually involving stripping victims of their skin, flesh and internal organs, these public, state-sanctioned rites have been understood as astonishing, even exceptional, for their brutality. As a consequence, scholars have focused on human sacrifice at the steps of the Templo Mayor; ritual away from the imperial capital Tenochtitlan has remained very poorly understood. Where attempts have been made to understand regional practices, scholars have generally assumed binary distinctions between central versus periphery or state versus local. Existing studies fail to appreciate Nahua ritual as fluid and dynamic, instead casting ceremonial behaviour across space as unrelated and fundamentally oppositional. Integrating the ethnohistorical and archaeological records, this thesis takes understandings of Nahua ritual in new directions by examining the relationship between the public arena, the sacred landscape and domestic spheres. Crucially, this thesis argues that rituals were sensitive to circumstantial pressures and personal imperatives, across hierarchies,space and time. In so doing, this study suggests a more fluid model for understanding Nahua ritual than binary distinctions can allow. A lack of appreciation for variation or agency in ritual performance has perpetuated the understanding that the Nahua were trapped in a cycle of ferocious ritualism which left little room for critical thought. Using alphabetic, pictorial and archaeological evidence for a rounded perspective, this thesis examines the intersection between official structures and personal agency to question the notion that all Nahuas unthinkingly repeated human sacrifice and other ritual bloodshed. This study argues that the household was a crucial arena for the normalisation of the blood debt which permitted the acceptance of mass public human sacrifice. This thesis finds that, within the Nahua's symbiotic worldview, activities of the temple, mountain and household rituals were mutually supporting. Moreover, it is shown that the Nahuas chose to adapt their rituals throughout the years, to suit individual preferences and environmental circumstances. Taken as a whole, my findings suggest that the Nahuas sought to control their daily existence by adapting rituals to assuage violent and impulsive supernatural forces.

Muito se têm noticiado sobre as possibilidades de expansão do uso do gás combustível como energético no âmbito comercial e residencial, porém entende-se que tal promessa deveria ser precedida de uma vasta e ampla discussão estratégica sobre os mecanismos necessários a serem desenvolvidos pelos agentes da sociedade para que tal expansão possa se concretizar. Dentro desse enfoque, entende-se como preocupante o desconhecimento a respeito das características de produtos e serviços utilizados, bem como o baixo grau de capacitação da indústria de prestação de serviços de instalações, andando de mãos dadas com a própria indústria da construção civil. Sem produtos ou serviços adequados é difícil prever a possibilidade concreta da expansão do gás no segmento residencial. Obviamente existem as abordagens sobre mudanças culturais a respeito da utilização do gás como energético, disponibilidade de aparelhos adequados para sua utilização, fatores econômicos envolvendo o preço do gás e uma centena de outros temas complementares. Todos esses tópicos podem ser considerados estratégicos. A dissertação pretende focar o problema da conformidade e da conseqüente disponibilização de produtos e serviços ao mercado. O trabalho explora as estratégias utilizadas para provocar melhoria e capacitação de segmentos de mercado, atrelando-os à resultados de competência e competitividade, através de monitoramento da sua conformidade com requisitos de produtos e serviços previamente estabelecidos. Discorre-se sobre as estratégias passíveis de serem utilizadas para fomento do desenvolvimento deste segmento de mercado e aborda-se os modelos válidos de avaliação de conformidade existentes atualmente no Brasil, discutindo propostas para o caso específico do monitoramento da infra-estrutura de distribuição de gás combustível no país. Utilizando-se, então, de um arcabouço de estruturas teóricas, apresenta-se um caso real do ponto de vista do mercado consumidor, particularizando a atuação da Comgás no Estado de São Paulo, discorrendo sobre as preocupações da empresa com relação à conformidade no mercado e estabelecendo paralelos entre tais iniciativas, as premissas teóricas e lacunas existentes no processo. O trabalho levanta o histórico técnico sobre modelos de avaliação de conformidade, apresentando um exercício de reflexão a respeito de propostas a serem potencialmente adotadas pelo segmento de mercado no caso de construção da infra-estrutura para condução e distribuição de gás combustível aos consumidores finais. / It has been noticed about the possibilities of gas uses expansion in commercial and residential scope, however it understands that such promise would have to be preceded of a great strategic discussion concerning the necessary ways to be developed for the society agents so that such expansion can be materialize. Looking for this approach, its worry about the unfamiliarity regarding the products and services characteristics, as well as the low degree of services installations industry qualification, walking together with the building construction industry. Without adequate products or services it is difficult to foresee the concrete possibility of the gas expansion in the residential segment. Obviously its necessary to consider the aspects on cultural changes regarding the gas uses, availability of gas appliances, economic factors involving the gas price and a hundred of other complementary subjects. All these topics can be considered like strategic. The paper intends to focus the problem of the conformity and the consequent availability of products and service to the market. The work explores the strategies used to improve qualification of market segments, connecting them with the results of ability and competitiveness, through inspection of its conformity with requirements of products and services previously established. It is discoursed on the strategies to be used for promotion this market segment development and currently approaches the valid conformity evaluation models existing of conformity in Brazil, arguing proposals for the specific case of the combustible gas distribution infrastructure inspection in the country. Using the theoretical structures, it presents a real case of the consuming market point of view, distinguishing the performance of the Comgás in the São Paulo State, discoursing on the concerns of the company with regard to conformity in the market and establishing parallel between such initiatives, the theoretical premises and existing gaps in the process. The paper raises the description technician on conformity models evaluation, presenting an exercise of reflection regarding proposals to be potentially adopted for the market segment in case of infrastructure construction for gas conduction and distribution to the end consumers.

Muito se têm noticiado sobre as possibilidades de expansão do uso do gás combustível como energético no âmbito comercial e residencial, porém entende-se que tal promessa deveria ser precedida de uma vasta e ampla discussão estratégica sobre os mecanismos necessários a serem desenvolvidos pelos agentes da sociedade para que tal expansão possa se concretizar. Dentro desse enfoque, entende-se como preocupante o desconhecimento a respeito das características de produtos e serviços utilizados, bem como o baixo grau de capacitação da indústria de prestação de serviços de instalações, andando de mãos dadas com a própria indústria da construção civil. Sem produtos ou serviços adequados é difícil prever a possibilidade concreta da expansão do gás no segmento residencial. Obviamente existem as abordagens sobre mudanças culturais a respeito da utilização do gás como energético, disponibilidade de aparelhos adequados para sua utilização, fatores econômicos envolvendo o preço do gás e uma centena de outros temas complementares. Todos esses tópicos podem ser considerados estratégicos. A dissertação pretende focar o problema da conformidade e da conseqüente disponibilização de produtos e serviços ao mercado. O trabalho explora as estratégias utilizadas para provocar melhoria e capacitação de segmentos de mercado, atrelando-os à resultados de competência e competitividade, através de monitoramento da sua conformidade com requisitos de produtos e serviços previamente estabelecidos. Discorre-se sobre as estratégias passíveis de serem utilizadas para fomento do desenvolvimento deste segmento de mercado e aborda-se os modelos válidos de avaliação de conformidade existentes atualmente no Brasil, discutindo propostas para o caso específico do monitoramento da infra-estrutura de distribuição de gás combustível no país. Utilizando-se, então, de um arcabouço de estruturas teóricas, apresenta-se um caso real do ponto de vista do mercado consumidor, particularizando a atuação da Comgás no Estado de São Paulo, discorrendo sobre as preocupações da empresa com relação à conformidade no mercado e estabelecendo paralelos entre tais iniciativas, as premissas teóricas e lacunas existentes no processo. O trabalho levanta o histórico técnico sobre modelos de avaliação de conformidade, apresentando um exercício de reflexão a respeito de propostas a serem potencialmente adotadas pelo segmento de mercado no caso de construção da infra-estrutura para condução e distribuição de gás combustível aos consumidores finais. / It has been noticed about the possibilities of gas uses expansion in commercial and residential scope, however it understands that such promise would have to be preceded of a great strategic discussion concerning the necessary ways to be developed for the society agents so that such expansion can be materialize. Looking for this approach, its worry about the unfamiliarity regarding the products and services characteristics, as well as the low degree of services installations industry qualification, walking together with the building construction industry. Without adequate products or services it is difficult to foresee the concrete possibility of the gas expansion in the residential segment. Obviously its necessary to consider the aspects on cultural changes regarding the gas uses, availability of gas appliances, economic factors involving the gas price and a hundred of other complementary subjects. All these topics can be considered like strategic. The paper intends to focus the problem of the conformity and the consequent availability of products and service to the market. The work explores the strategies used to improve qualification of market segments, connecting them with the results of ability and competitiveness, through inspection of its conformity with requirements of products and services previously established. It is discoursed on the strategies to be used for promotion this market segment development and currently approaches the valid conformity evaluation models existing of conformity in Brazil, arguing proposals for the specific case of the combustible gas distribution infrastructure inspection in the country. Using the theoretical structures, it presents a real case of the consuming market point of view, distinguishing the performance of the Comgás in the São Paulo State, discoursing on the concerns of the company with regard to conformity in the market and establishing parallel between such initiatives, the theoretical premises and existing gaps in the process. The paper raises the description technician on conformity models evaluation, presenting an exercise of reflection regarding proposals to be potentially adopted for the market segment in case of infrastructure construction for gas conduction and distribution to the end consumers.