Abstract It has been four whole years ever since Legislative Yuan passed the taxation of trusts for the third time on May 29, 2001. Last year (2004) the real estate investment trust (referred to as ¡§REIT,¡¨ hereinafter) business handled by trust dealers was extremely prosperous, forming a major trend in the market. Trusts have a lot of functions, such as security of assets, appreciation of assets, engagement in public charity, serving as conduit, etc. But the most important merit of trusts is the function of tax saving, which caused a high popularity of REIT last year. However, the taxation problems of trusts are too controversial. Apart from their being regulated by laws, there is still much room for evasion of tax payment. Due to the diversity of the behaviors of trusts, the government still could not find out a perfect taxation method. Based on the fairness and justice of taxation, conduit theories of trust, judgment of tax income for the treasury, neutral principles of taxation and the executive principles according to law, it is easy to attend to several things only but lose sight of some others as there are too many things to be paid attention to. Even up to May 31, 2005, taxpayers still did not know how to declare the synthetic tax for the fiscal year of 2004 over the trusts with unspecified, non-existed beneficiary, or specified beneficiary but the authorizer preserves the right of changing the beneficiary. As affected, it is still uncertain of the taxation rules for the REIT contracts amounting to tens of billions of NT dollars signed last year. The taxation techniques are seriously lagged behind the economic behaviors. In view of this, the study still refers to the books of trusts written by local authors, and takes the taxation of trusts, including income tax, legacy tax, land appreciation tax, land value tax, contract tax, house tax, business tax, etc. and the related in interpretations as the research areas, and then judges the situation with the references of the related articles in newspaper, magazines and journals, attempting to find out the best way of taxation of trusts. Under the objective, legal, rational, concrete and workable principles, some significant conclusions are made. It is hoped that among the varied arguments, the research results of this paper could get co-understanding from most of the people, become referential to the taxation policies of the government, make concrete contributions to the practical implementation, and make the future trust business achieve prosperous development.

TRIZ is a method that can be applied to analyze and solve engineering problem with contradiction effectively, but design problem does not easy to clarify. Thus, the purpose of the research is to propose a systematic methodology to make clear engineering problem and get just principles to design, designs of transmission system and frame of bicycle are the examples to explain. First, utilizing object tree method transform design question to better parameter, simultaneously the better parameter transformed to worse parameter. According to better and worse parameter suitable principles are selected with Contradiction Matrix and design transmission system of bicycle. Next, Inventive Principles is categorized by characteristic of design, and getting suite attribute. Thus, using asymmetry principle to design frame. Finally the Bottom Bracket be load force that deform magnitude is evaluating, and influence the result of position of tube of frame find out batter frame.

Magistro baigiamajame darbe atskleista, išanalizuota, įvertinta apsaugos principų įgyvendinimas teisės aktais, atskleistas aplinkos apsaugos principų turinys ir samprata, išanalizuota kaip aplinkos apsaugos principai įtvirtinti tarptautinės teisės, Europos Sąjungos bei Lietuvos teisės sistemose. Nors aiškaus aplinkos apsaugos principų sąrašo nėra, šiame magistro baigiamajame darbe išanalizuoti dominuojantys teisės aktuose aplinkos apsaugos principai, kurie teisės mokslininkų yra išskiriami kaip pagrindiniai aplinkos apsaugos principai turintys didelę įtaką visai aplinkos apsaugos politikai bei teisei. Aplinkos apsaugos principai yra pagrindas visos aplinkos apsaugos teisės sistemos, todėl šio darbo iškeltas tikslas- išanalizuoti , kokie aplinkos apsaugos principai labiausiai dominuoja teisės aktuose, apibrėžti šių principų sampratą, turinį, reglamentavimą, nustatyti kokiais teisės aktais ir kaip šie principai yra įgyvendinami Lietuvos aplinkosaugos teisėje. Siekiant darbo tikslo, analizuojama metodinė, norminė, specialioji leteratūra, analizuota teismų praktika. Apibendrinus darbo rezultatus, galima teigti, kad įgyvendinant aplinkos apsaugos principus Lietuvos teisinėje sistemoje yra priimami ir keičiami nacionaliniai teisės aktai, priimamos aplinkos apsaugos strategijos, formuojama teismų praktika. Tačiau šiuo metu tiek Europos Sąjungos tiek nacionaliniai teisės aktai yra nesistemingi, dažnai keičiami ir tai sukelia tam tikras ne tik aplinkos apsaugos principų... [toliau žr. visą tekstą] / Currently, the environmental protection is considered to be one of the priorities for national policies and warrants increasing public interest in it and legal regulation. In legal literature it is recognized that the principles are the main provisions on which legal regulation is based and the law is realized. Legal norms are based on these principles they are used in practice of courts when eliminating the conflict of laws and fill in the gaps in law. Therefore, it is obvious that the principles have great importance to the legal system and at the same time to the public relations. Gradually formed principles of environmental protection influenced the content of environmental protection norms and their implementation. Legal norms are implemented on the basis of legal regulation and the legal relations are founded on their basis. Therefore, in this master's work the final implementation of the principles in environmental protection legislation will be analyzed. In view of the fact that international law has priority over national law and the fact that Lithuania is a member of the European Union and the principle of supremacy of Community law therefore is applicable to Lithuanian legal system, the aim of this Master’s thesis is to reveal the content and concept of principles of environmental protection and to analyze how environmental principles are defined in international law, the European Union low and in the legal system of Lithuania. Although there isn`t any clear... [to full text]

Esta dissertação analisa a relação entre os princípios da isonomia e da proteção ao trabalhador, examinando como ambos atuam para efetivar ou não a igualdade material entre empregador e empregado. Parte-se de uma contextualização histórica e científica do debate. A seguir será estudado o conceito de princípio do direito, analisando-se três deles: a igualdade, a proporcionalidade e a proteção ao trabalhador. Então, será averiguado se a isonomia e a norma protetora são complementares ou contraditórias, bem como a possível existência de um quantum justo de tutela a se conferir ao ―hipossuficiente‖ em cada caso concreto, procedimento esse que teria como fim igualar os polos da relação laboral – acaso não seja assim, a proteção a ser concedida será invariável. A metodologia usada será a pesquisa bibliográfica e, eventualmente, jurisprudencial, com um enfoque primordialmente dogmático, mas também zetético e interdisciplinar. Para o exame dessas questões – bem como para respondê-las -, seguir-se-á principalmente os chamados ―neoconstitucionalismo‖ e o ―pós-positivismo‖ naquela vertente liderada por Robert Alexy. Ao final, serão apresentadas conclusões no sentido de ser ou não possíveis a adoção do princípio da proporcionalidade para ponderar igualdade e proteção ao trabalhador, equiparando-se assim as partes em justa medida na busca pela Justiça. / This study analyses the relationship between the principles of legal equality and worker protection, examining how both operate to effect or otherwise the material equality between employer and employee. It starts from an historical and scientific contextualization of the debate and then moves on to study the concept of the principles of law, analyzing three of them: equality, proportionality and worker protection. Then it will examine whether equality under the law and protection regulations are complementary or contradictory, together with the possible existence of fair portion of protection which would provide the ―disadvantaged ― in each case with a procedure aimed at equalizing the opposing positions in the labour relationship - otherwise, it would be an unvarying protection. The method will employ bibliographical and juridical research, which is primarily focused on the strictly legal, but is also zetetic and interdisciplinary. Examination of these questions, together with responses to them, will principally follow the ―neo-constitutionalism‖ and ―post-positivism‖ of the approach propounded by Robert Alexy. Finally, it will present conclusions about whether or not it is possible to adopt the principle of proportionality in consideration of worker protection and equality, thus equalizing the parties in the fair pursuit of justice.

Esta dissertação analisa a relação entre os princípios da isonomia e da proteção ao trabalhador, examinando como ambos atuam para efetivar ou não a igualdade material entre empregador e empregado. Parte-se de uma contextualização histórica e científica do debate. A seguir será estudado o conceito de princípio do direito, analisando-se três deles: a igualdade, a proporcionalidade e a proteção ao trabalhador. Então, será averiguado se a isonomia e a norma protetora são complementares ou contraditórias, bem como a possível existência de um quantum justo de tutela a se conferir ao ―hipossuficiente‖ em cada caso concreto, procedimento esse que teria como fim igualar os polos da relação laboral – acaso não seja assim, a proteção a ser concedida será invariável. A metodologia usada será a pesquisa bibliográfica e, eventualmente, jurisprudencial, com um enfoque primordialmente dogmático, mas também zetético e interdisciplinar. Para o exame dessas questões – bem como para respondê-las -, seguir-se-á principalmente os chamados ―neoconstitucionalismo‖ e o ―pós-positivismo‖ naquela vertente liderada por Robert Alexy. Ao final, serão apresentadas conclusões no sentido de ser ou não possíveis a adoção do princípio da proporcionalidade para ponderar igualdade e proteção ao trabalhador, equiparando-se assim as partes em justa medida na busca pela Justiça. / This study analyses the relationship between the principles of legal equality and worker protection, examining how both operate to effect or otherwise the material equality between employer and employee. It starts from an historical and scientific contextualization of the debate and then moves on to study the concept of the principles of law, analyzing three of them: equality, proportionality and worker protection. Then it will examine whether equality under the law and protection regulations are complementary or contradictory, together with the possible existence of fair portion of protection which would provide the ―disadvantaged ― in each case with a procedure aimed at equalizing the opposing positions in the labour relationship - otherwise, it would be an unvarying protection. The method will employ bibliographical and juridical research, which is primarily focused on the strictly legal, but is also zetetic and interdisciplinary. Examination of these questions, together with responses to them, will principally follow the ―neo-constitutionalism‖ and ―post-positivism‖ of the approach propounded by Robert Alexy. Finally, it will present conclusions about whether or not it is possible to adopt the principle of proportionality in consideration of worker protection and equality, thus equalizing the parties in the fair pursuit of justice.

Legal and bioethical principles. Separation, connection, integrationThis work is intended to establish relationships between legal and bioethical principles especially when bioethical principles complement and enrich legal ones in order to solve a specific case. Prior author’s contributions on bioethical principles as legal topics and legal bioethics creation in terms of a branch of bioethics which studies legal regulations as well as legal implementation and scope of bioethical problems are referred, making a critical reflection on growing and fruitful relationships between bioethics and law. An Interdisciplinary integration proposed in order to realize cooperation between both fields rejecting a separation or mere connection is suggested: «hetero integration», an integrating system produced by development of common and related principles. The article concludes stating that law structure is a «textual» subject not just involve on the writing of the law but capable to be analyzed from a social sense point of view, conferred to different manifestation of this discipline together with several social practices; a path warning by the need to broad theoretical-practical frameworks in order to move towards the interdisciplinarity taking into account bioethics from its foundations. / El objetivo de este trabajo es examinar la relación que existe entre los principios jurídicos y los principios bioéticos, en particular cuando los principios bioéticos enriquecen y complementan los principios jurídicos en la solución del caso concreto. Se acude a aportes anteriores del autor sobre los principios bioéticos como tópicos jurídicos y la creación de la bioética jurídica como rama de la bioética que estudia la regulación jurídica y las proyecciones y aplicaciones jurídicas de la problemática bioética y permite, como se procura aquí, una reflexión crítica sobre las crecientes y fecundas relaciones entre bioética y derecho. Desechada la separación y aun la mera vinculación, se propone una integración interdisciplinaria tendiente a instrumentar la cooperación entre ambos campos: heterointegración, producida por desarrollo de principios comunes y afines. Se concluye que el derecho constituye una materia textual, susceptible de ser analizada desde una perspectiva que no se agota en la mera escritura de la ley, sino que intenta captar la producción de sentido social que se inviste en las diversas manifestaciones de esta disciplina y que abarca distintas prácticas sociales, senda por la que se advierte la necesidad de ampliar los marcos teórico-prácticos para poder transitar la interdisciplinariedad y en la que no debe faltar la bioética desde sus principios

Esta dissertação analisa a relação entre os princípios da isonomia e da proteção ao trabalhador, examinando como ambos atuam para efetivar ou não a igualdade material entre empregador e empregado. Parte-se de uma contextualização histórica e científica do debate. A seguir será estudado o conceito de princípio do direito, analisando-se três deles: a igualdade, a proporcionalidade e a proteção ao trabalhador. Então, será averiguado se a isonomia e a norma protetora são complementares ou contraditórias, bem como a possível existência de um quantum justo de tutela a se conferir ao ―hipossuficiente‖ em cada caso concreto, procedimento esse que teria como fim igualar os polos da relação laboral – acaso não seja assim, a proteção a ser concedida será invariável. A metodologia usada será a pesquisa bibliográfica e, eventualmente, jurisprudencial, com um enfoque primordialmente dogmático, mas também zetético e interdisciplinar. Para o exame dessas questões – bem como para respondê-las -, seguir-se-á principalmente os chamados ―neoconstitucionalismo‖ e o ―pós-positivismo‖ naquela vertente liderada por Robert Alexy. Ao final, serão apresentadas conclusões no sentido de ser ou não possíveis a adoção do princípio da proporcionalidade para ponderar igualdade e proteção ao trabalhador, equiparando-se assim as partes em justa medida na busca pela Justiça. / This study analyses the relationship between the principles of legal equality and worker protection, examining how both operate to effect or otherwise the material equality between employer and employee. It starts from an historical and scientific contextualization of the debate and then moves on to study the concept of the principles of law, analyzing three of them: equality, proportionality and worker protection. Then it will examine whether equality under the law and protection regulations are complementary or contradictory, together with the possible existence of fair portion of protection which would provide the ―disadvantaged ― in each case with a procedure aimed at equalizing the opposing positions in the labour relationship - otherwise, it would be an unvarying protection. The method will employ bibliographical and juridical research, which is primarily focused on the strictly legal, but is also zetetic and interdisciplinary. Examination of these questions, together with responses to them, will principally follow the ―neo-constitutionalism‖ and ―post-positivism‖ of the approach propounded by Robert Alexy. Finally, it will present conclusions about whether or not it is possible to adopt the principle of proportionality in consideration of worker protection and equality, thus equalizing the parties in the fair pursuit of justice.

This thesis presents the theoretical description of relational and object-oriented databases, including the underlying basic concepts. The paper briefly describes the specific database systems according to various categories. Work tries to look at all the facts in general terms therefore does part of it explain other database principles. On the example of a small library the paper displays the strengths and weaknesses of both principles. Later the paper describes more thoroughly the Caché database system, which can be addressed by both principles. The difference between object and relational approach is then shown in this environment. The goal is therefore to provide side information about the various principles, define the differences in categories and then show the problems on a practical example. Further clarify the specific database system and try to demonstrate the previously defined categories in this environment. One's own contribution to the treated subject can be found in different approaches of the specific models, the comparison of the two approaches on particular examples, the examination of the selected database system and conducting a comparison of the principles in the Caché environment.

This thesis investigates how principles of game design can be applied to a PC game settings menudesign to make the interaction fun and enhance the user satisfaction of interaction and navigation.Through exploring the question “How can principles of game design be applied to UI design inorder to enhance the user satisfaction of interacting with an interface?” it might be possible to addto the experience of using UI without removing any of the usability goals that is customary today.This is determined through user testing of a common design pattern of game settings menusrecognized in World of Warcraft (2004) Elder Scrolls V: Skyrim (2011) Stardew Valley (2016)and a game settings menu designed through game design principles where the respondentsevaluated their experience in an SUS form (Brooke, 1996) and a form created for this study basedon Swink’s (2009) Game Feel. The results revealed that the common menu design generatedhigher scores in usability than the interface designed through game design principles but therewas no significant difference in game feel between the prototypes. However, when dividing gamefeel into questions regarding usability and aesthetics a clear difference between the twoprototypes could be determined where the prototype designed through game design principlesdisplays a trend to score higher in aesthetics than the traditional UI. This could be strengthenedthrough optional comments from the participants where 6 used the word “fun” to describe thegame design prototype while the traditional UI design were described with words such as“functional” “intuitive” “straightforward” “easy to use” and “felt more like a chore”.

A thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy in the Department of Communication Science at the University of Zululand, South Africa, 2012. / The under-resourced and overused public health sector of South Africa has been the subject of national policy reform initiatives and frequent government led investigations. Subsequently, in October 1997, the government introduced eight Batho Pele principles to serve as acceptable policy and legislative framework regarding service delivery in the public service. However the media has constantly criticised the public health system for their pathetic service delivery. Hospitals and clinics have been portrayed as being overburdened and under-productive. Multiple efforts by the government to remedy (and rescue) the situation have not decreased nor diminished the problems. The primary goal of this study is to examine the current quality of service offered by the public health system in South Africa especially in terms of service delivery proposed by the Batho Pele principles. More importantly, how the Batho Pele principles are communicated to the external publics will be evaluated to ascertain the challenges key government sectors face in the adoption and application of these principles. The participation of patients and staff members of two public health facilities in KwaZulu-Natal provided this study with valuable information on which this study is based. The data was collected through the use of structured interviews of in-patients and questionnaires for both outpatients and staff members. A total of 255 patients and 92 staff members participated in this study. Further, the study exposes provocative and controversial issues in the public health system and hopes to stir awareness amongst its respective leaders and its publics. This study demonstrates how challenges faced by the public health organisations through poor ineffective communication techniques caused it to fail to meets its intended purpose. This study also exposes provocative and controversial challenges which place our health care system at risk of total annihilation if left unattended. The study speaks to issues of accountability such as: planning, budgeting and decision making and the plight of the people of our nation.