本研究的目的旨在通過整理〈傷寒論〉與〈金匱要略〉中關於消渴病的學術思想、以及廣泛收集臨床報導和相關書籍文獻，以經方治療手段，以治療糖尿病腎病為主線, 著重研究經方治療糖尿病腎病在臨床中的運用情況，希望通過本研究可為糖尿病腎病的經方治療的思路、方法提供更多借鑒。 本文以文獻研究的方式，通過搜集整理近10年有關經方治療糖尿病腎病的書籍、文獻，研究當代醫家對於病因病機、辨證論治等方面經驗。歸納總結出臨床上治療糖尿病腎病的常用經方，並從病因病機、方藥配伍、後世醫家對經方的理解和運用等諸多方面加以分析。總結了經方的現代運用、應用要點、常用配伍等。 根據所得文獻的研究得出治療糖尿病腎病常用經方10首，如真武湯、腎氣九、桃核承氣湯、瓜霎霍麥丸、葛根苓連湯、豬苓湯等，常用藥物以補虛藥、利水滲濕藥、活血化瘀藥為主，主要有茯苓、葛根、黃連、附子、人參、桃仁、黃頁、苟藥、黃芩、附子等。選取其中6首經方作重點研究，發現其對於糖尿病腎病均有著優異的療效，尤其是對於中晚期糖尿病腎病患者降低血糖、尿蛋白排泄率和改善腎臟功能等方面效果顯著。相較于單純西醫治療，以經方治療配合西醫基礎治療，其療效有明顯優勢且價格低廉，可以更好的減輕患者身體和經濟上的雙重壓力。 經方治療糖尿病腎病已有多年歷史且臨床回饋表明療效顯著。運用經方治療糖尿病腎病以方證相應、藥證相應為原則，治療上需要根據病因病機為中心點，依據疾病的中心環節、主要因素以及重點階段綜合考量後，按照臨床實際情況予以對症經方合以經方或合時方進行加減化裁。 關鍵字：糖尿病腎病 經方 消渴病 〈金匱要略〉 〈傷寒論〉

A presente dissertação se divide em cinco capítulos. No primeiro, abordamos as fontes de riqueza tributáveis e o agrupamento dos impostos conforme a classificação do CTN, que leva em conta o aspecto econômico de seus pressupostos de fato. Tendo analisado o conceito econômico de circulação, identificamos, no grupo de impostos sobre produção e a circulação, diversos pressupostos de fato relacionados à circulação de riquezas como fonte tributável. O segundo capítulo trata da fonte de riqueza alcançada pelo PIS e pela Cofins não-cumulativos, que são objeto do presente estudo. Tendo em vista que a CF/88 indicou as materialidades econômicas sobre as quais a União pode instituir contribuições sociais de seguridade social, entendemos possível qualificá-las de acordo com os grupos de impostos do CTN. Após analisar sua materialidade econômica (a receita), concluímos as referidas contribuições podem ser classificadas como incidentes sobre a produção e a circulação, ou seja, sobre a circulação de riquezas. Por serem contribuições incidentes sobre a circulação de riquezas, podem se submeter à não-cumulatividade, sistemática concebida de tributos incidentes sobre aquela fonte tributável. Para entender a não-cumulatividade do PIS e da Cofins foi preciso pesquisar os tributos sobre vendas / consumo, tradicionais exemplos de tributos incidentes sobre a circulação de riqueza em cujo âmbito foi concebida a não-cumulatividade. Esse estudo consta do terceiro capítulo, no qual falamos também sobre o IPI e o ICMS, impostos brasileiros arrecadados por sistemática nãocumulativa. A fim de evitar os vícios da análise pela negativa, versamos inicialmente a cumulatividade tributária; afinal, para se entender o que não é, é preciso entender o que é. O preâmbulo do Capítulo 3 contempla premissas importantes, ao anunciar as diferenças entre a translação jurídica e a translação econômica dos tributos e ao explicar a equiparação terminológica entre tributos sobre vendas e tributos sobre consumo. É também neste capítulo que apresentamos nossa conclusão de que a norma que veicula a não-cumulatividade tributária contém características tanto de princípio como de regra. No quarto capítulo, analisamos as diferenças entre a não-cumulatividade do PIS e da Cofins e a não-cumulatividade do IPI e do ICMS; a ausência de traslado do encargo jurídico daquelas contribuições; a inexistência de um significado único de não-cumulatividade na CF/88 e os princípios a ela relacionados; a inserção da não-cumulatividade das referidas contribuições no texto constitucional; a inobservância, pela legislação ordinária, dos fatores de discrímen indicados pela CF/88 para diferenciação dos regimes cumulativo e não-cumulativo do PIS e da Cofins os setores de atividade econômica; o método adotado para o creditamento do PIS e da Cofins, híbrido dos diversos métodos de cálculo dos tributos sobre o valor agregado; as características dos insumos que geram direito ao creditamento daquelas contribuições; e os efeitos da isenção e da alíquota zero para o PIS e a Cofins não-cumulativos. O capítulo 5 apresenta sinteticamente nossas conclusões. / The present dissertation has 5 chapters. In the first chapter, we refer to the sources of taxation and to the economic criteria used by the Brazilian Federal Codification of Tax Law (CTN) to classify Brazilian taxes. Having analyzed the economic concept of circulation, we were able to identify, in the group of taxes on the economic output and economic flow, a wide range of facts related to the economic flow of wealthiness, which is a main source of taxation. The second chapter refers to the source of taxation upon which non-cumulative PIS and Cofins. Such taxes have been specifically created to raise funds for social security activities and are collected through a special kind of value added method that is alleged not to promote a cascade effect on taxation. Since Brazilian Fundamental Law (CF/88) has pointed out the economic facts upon which the Federal Union is allowed to create taxes related to social security purposes, we believe it is possible to classify non-cumulative PIS and Cofins according to the economic classification of taxes presented by the CTN. Having studied the economic fact upon which non-cumulative PIS and Cofins incur (i. e, all kinds of receipts earned by an economic enterprise) we concluded that those special taxes fall upon the economic output and economic flow, in other words, upon the economic flow of wealthiness. Because of that, we believe it is possible to collect those taxes using a value added method of taxation, for this kind of taxation has been designed to collect taxes upon that specific source of taxation. Because value added taxation was first thought to collecttaxes upon the economic flow of wealthiness, it was deemed necessary to focus the researches on sales taxes, the most traditional taxes that fall upon that source of taxation. The results of that research are part of chapter 3, in which we also refer to IPI and ICMS, the Brazilian \"value added\" taxes. In order to avoid the imperfections that could arise from a reasoning based on a negative proposition, before broaching the non-cumulative methods of taxation, we have first broached the cumulative effects of a sales taxation. The preamble of chapter 3 contemplates important assumptions: it indicates the differences between the economic and legal shifting of taxation and the equalization of the terminology sales taxes and consumption taxes. In this chapter we also present our conclusion according to which the laws providing for the non-cumulative effect of taxation in Brazil can be analyzed either as a principle or as a rule. In chapter 4 we discourse about: the differences between the non-cumulative effect of PIS and Cofins and the noncumulative effect of IPI and ICMS; the inexistence of a legal shifting of non-cumulative PIS and Cofins; the inexistence of a single meaning of non-cumulative taxations in CF/88 and the principles related to this kind of collection system; the reasons why the non-cumulative way of collecting PIS and Cofins was inserted in CF/88; how lawmakers disrespected the only criteria that they could use to distinguish what kind of economic enterprises and the receipts would be subject to the non-cumulative collection device for PIS and Cofins; the special method designed to allegedly collect PIS and Cofins only on the value added in each transaction, that mixes criteria of existing methods of value added collection; what kind of inputs shall be deduced in order to find the value added in each transaction; and the effects of exemptions. Chapter 5 presents our conclusions, in a concise way.

Consumers today leave a fragment of information when they pay with their debit and credit cards. The aim of our work is to investigate ways to design a concept of a system in which digitally stored information that today is fragmented among several different holders, can be assembled into a system and made available to consumers. In our study of how a system for financial flow of information should be designed, we intend to study the present situation and the attempts made to alter it into a more informative reality. We intend to investigate the flow of information when a consumer pays by card, and the possible solutions regarding the design and transportation of digital receipts. A majority of the information of our digital consumption is today handled digitally. We pay bills and make purchases online with debit- and credit cards. Some of this information is available digitally for the parties involved. However, there is an essential element of information that is not being made available digitally to consumers. The digital receipt is a natural part of the whole that is our idea. The digital nature of the information creates opportunities for new services and markets, but the digital receipt also replaces the unwanted physical receipt. We found that there is an interest among consumers for the introduction of the digital receipt and the information that it enables. We have for this purpose created a conceptual design, and initiated a discussion on the future systems of private financial information. / Consumers today leave a fragment of information when they pay with their debit and credit cards. The aim of our work is to investigate ways to design a concept of a system in which digitally stored information that today is fragmented among several different holders, can be assembled into a system and made available to consumers. In our study of how a system for financial flow of information should be designed, we intend to study the present situation and the attempts made to alter it into a more informative reality. We intend to investigate the flow of information when a consumer pays by card, and the possible solutions regarding the design and transportation of digital receipts. A majority of the information of our digital consumption is today handled digitally. We pay bills and make purchases online with debit- and credit cards. Some of this information is available digitally for the parties involved. However, there is an essential element of information that is not being made available digitally to consumers. The digital receipt is a natural part of the whole that is our idea. The digital nature of the information creates opportunities for new services and markets, but the digital receipt also replaces the unwanted physical receipt. We found that there is an interest among consumers for the introduction of the digital receipt and the information that it enables. We have for this purpose created a conceptual design, and initiated a discussion on the future systems of private financial information.

Nowadays, most of the documents are stored in electronic form and there is a high demand to organize and categorize them efficiently. Therefore, the field of automated text classification has gained a significant attention both from science and industry. This technology has been applied to information retrieval, information filtering, news classification, etc. The goal of this project is the automated text classification of photos as invoices or receipts in Visma Mobile Scanner, based on the previously extracted text. Firstly, several OCR tools available on the market have been evaluated in order to find the most accurate to be used for the text extraction, which turned out to be ABBYY FineReader. The machine learning tool WEKA has been used for the text classification, with the focus on the Naïve Bayes classifier. Since the Naïve Bayes implementation provided by WEKA does not support some advances in the text classification field such as N-gram, Laplace smoothing, etc., an improved version of Naïve Bayes classifier which is more specialized for the text classification and the invoice/receipt classification has been implemented. Improving the Naive Bayes classifier, investigating how it can be improved for the problem domain and evaluating the obtained classification accuracy compared to the generic Naïve Bayes are the main parts of this research. Experimental results show that the specialized Naïve Bayes classifier has the highest accuracy. By applying the Fixed penalty feature, the best result of 95.6522% accuracy on cross-validation mode has been achieved. In case of more accurate text extraction, the accuracy is even higher.

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