Iki šiol bankrutuojančios įmonės sandorių ginčijimas teoriniu lygmeniu nebuvo sistemiškai išanalizuotas, daugeliu atveju tik menkai užsimenama apie sandorių ginčijimo specifiką bankroto procese analizuojant atskirus sandorių negaliojimo atvejus. Lietuvos Respublikos teisinėje sistemoje nėra numatyti specialūs bankrutuojančios įmonės sudarytų sandorių ginčijimo pagrindai, todėl tokie sandoriai yra ginčijami visais LR CK numatytais sandorių negaliojimo pagrindais. Atsižvelgiant į tai, kad sandorių negaliojimo institutas sukelia sunkias teisines pasekmes, šio instituto naudojimas turi būti pamatuotas, todėl įstatymų leidėjas nustatė asmenų ratą, kurie turi teisę kreiptis dėl sandorio pripažinimo negaliojančiu. Bankroto procese tokie asmenys yra bankroto administratorius, kreditoriai, bankrutuojančios įmonės akcininkai. Vertinant bankrutuojančios įmonės sandorių negaliojimo pagrindus, kuriais yra ginčijami sudaryti sandoriai, daroma išvada, kad dažniausiai taikomas pagrindas yra actio Pauliana, tuo tarpu netiesioginis ieškinys pažeistoms teisėms apginti taikomas retai. Analizuojant teismų praktiką, teisės aktus, daroma išvada, kad iki šiol įstatymo lygmeniu nėra tinkamai užtikrinamas teisių ir teisėtų interesų gynimas taikant šį institutą, kas sąlygoja šio instituto neefektyvumą. Darbe siūloma įstatymu įtvirtinti papildomus terminus, užtikrinančius civilinių bylų, susijusių su bankrutuojančios įmonės sandorių ginčijimu, spartesnį nagrinėjimą, lanksčiau taikyti teisės normas... [toliau žr. visą tekstą] / Up to now contesting of enterprise‘s in bankruptcy transactions has not been systematically analyzed on the theoretical level. In most cases specifics of transactions contesting in bankruptcy proceedings are only briefly mentioned when analyzing certain grounds of invalidity of transactions. Legal system of the Republic of Lithuania does not provide specific grounds for contesting the transactions of enterprise‘s in bankruptcy. Such transactions are contested on the basis of all invalidity of transaction grounds provided in RL CC. Taking into account the fact that the use of the invalidity of transactions institute causes serious legal consequences, legislation has been adopted to limit a range of individuals who are eligible to apply for the recognition of the transaction as invalid. In bankruptcy proceedings the ones eligible are bankruptcy administrator, creditors, shareholders of enterprise‘s in bankruptcy. The grounds for enterprise‘s in bankruptcy transactions to be recognized as invalid are used to contest discussed transactions. Analyzing this process leads to the conclusion that actio Pauliana is the most popular of all the grounds used to defend violated rights, while indirect action is rarely used in such cases. Based on the study of Court practice and legislation it can be concluded that when using the invalidity of transactions institute related rights and legitimate interests are still not properly ensured and that results in institute’s inefficiency. It is... [to full text]

O objetivo desta dissertação foi criar uma nova abordagem para identificar de maneira automática feições do tipo edificação em uma imagem digital. Tal identificação seria de interesse de órgãos públicos que lidam com planejamento urbano para fins de controle da ocupação humana irregular. A abordagem criada utilizou agentes de software especialistas para proceder com o processamento da segmentação e reconhecimento de feições na imagem digital. Os agentes foram programados para tratar uma imagem colorida com o padrão Red, Green e Blue (RGB). A criação desta nova abordagem teve como motivação o fato das atuais técnicas existentes de segmentação e classificação de imagens dependerem sobremaneira dos seus usuários. Em outras palavras, pretendeu-se com a abordagem em questão permitir que usuários menos técnicos pudessem interagir com um sistema classificador, sem a necessidade de profundos conhecimentos de processamento digital de imagem. Uma ferramenta protótipo foi desenvolvida para testar essa abordagem, que emprega de forma inusitada, agentes inteligentes, com testes feitos em recortes de ortofotos digitais do Município de Angra dos Reis (RJ). / The purpose of this dissertation has been to create a new approach in order to recognition features of buildings in a digital image in an automatic way. Such recognition features would be interesting of government agencies that deals with urban planning for irregular human occupation control. The approach created has employed specialist software agents to proceed with the segmentation processing and features recognition in the digital images. The agents have been programmed to manipulate colored images with the Red, Green and Blue pattern (RGB). The creation of this new approach has been motivated by the fact of existing segmentation techniques and classification of images greatly depend on its users. In other words, with the approach discussed it has been intended to allow less technical users to interact with a classifier system, without requiring deep knowledge of digital image processing. A prototype tool has been developed to test this approach, which employs in an unusual way, intelligent agents, with tests done in digital orthophotos of the city of Angra dos Reis (RJ).

O objetivo desta dissertação foi criar uma nova abordagem para identificar de maneira automática feições do tipo edificação em uma imagem digital. Tal identificação seria de interesse de órgãos públicos que lidam com planejamento urbano para fins de controle da ocupação humana irregular. A abordagem criada utilizou agentes de software especialistas para proceder com o processamento da segmentação e reconhecimento de feições na imagem digital. Os agentes foram programados para tratar uma imagem colorida com o padrão Red, Green e Blue (RGB). A criação desta nova abordagem teve como motivação o fato das atuais técnicas existentes de segmentação e classificação de imagens dependerem sobremaneira dos seus usuários. Em outras palavras, pretendeu-se com a abordagem em questão permitir que usuários menos técnicos pudessem interagir com um sistema classificador, sem a necessidade de profundos conhecimentos de processamento digital de imagem. Uma ferramenta protótipo foi desenvolvida para testar essa abordagem, que emprega de forma inusitada, agentes inteligentes, com testes feitos em recortes de ortofotos digitais do Município de Angra dos Reis (RJ). / The purpose of this dissertation has been to create a new approach in order to recognition features of buildings in a digital image in an automatic way. Such recognition features would be interesting of government agencies that deals with urban planning for irregular human occupation control. The approach created has employed specialist software agents to proceed with the segmentation processing and features recognition in the digital images. The agents have been programmed to manipulate colored images with the Red, Green and Blue pattern (RGB). The creation of this new approach has been motivated by the fact of existing segmentation techniques and classification of images greatly depend on its users. In other words, with the approach discussed it has been intended to allow less technical users to interact with a classifier system, without requiring deep knowledge of digital image processing. A prototype tool has been developed to test this approach, which employs in an unusual way, intelligent agents, with tests done in digital orthophotos of the city of Angra dos Reis (RJ).

The aim of this study is to analyse the problems met when translating culture-specific items in a text about Australian and New Zealand colonial and post-colonial children’s literature into Swedish. The analysis quantifies and describes the different translation procedures used, and contrasts different strategies when there was more than one possible choice. It also outlines the reasons for the choices made when creating a text adapted for a Swedish audience. The translation methods applied are dynamic equivalence and domestication. As for the categorization of the material, the theories of Newmark (1988) have primarily been followed. The study shows that the frequency of each translation procedure depends on the type of culture-specific item, and the chosen translation method. It is argued that transference is the most commonly used procedure, and recognized translations are not as frequent as could have been expected with the choice of domestication. This is the case for proper nouns and references to literary works, where transference and dynamic equivalence has been given priority over domestication whenever the factual content was considered to be the most important aspect to follow. As for culture-specific items of the category social culture, neutralisation is the most commonly used procedure. In such cases the domestication method was more influential than dynamic equivalence as the consideration of ethics as well as avoidance of cultural taboos in the target culture were considered to be more important than content.

Author Samuel Lavoie Thesis Diplomacy and Diplomatic Institutions of Unrecognized De Facto States Somaliland, Transnistria and Artsakh (2020) Abstract As a topic, international recognition has been increasingly studied over the past twenty years, particularly since Kosovo's unilateral declaration of independence from Serbia in 2008. This thesis attempts to advance our understanding of the underlying causes of the inability to gain political recognition by examining several factors that have been omitted from the academic literature. Specifically, it examines several key aspects of the diplomatic institutions, personnel, and approaches of three unrecognized de facto states that meet most of the criteria for statehood under international law, but have so far received no recognition recognized states. These entities are Somaliland, Transnistria, and Artsakh. This paper also draws on partially recognized states and finds that geopolitical and ideological factors generally prevail over diplomatic ones as the main drivers of political recognition. This is especially true when an entity is located in an area of fierce rivalry for influence, such as the PMR and the Republic of Artsakh. However, while remaining a secondary factor, diplomacy becomes more important for international recognition when the interests of...

Approved for public release; distribution is unlimited / An increasing number of unmanned vehicles (UV) are being incorporated into maritime operations as organic elements of Expeditionary and Carrier Strike Groups for development of the recognized maritime picture. This thesis develops an analytically-based planning aid for allocating UVs to missions. Inputs include the inventory of UVs, sensors, their performance parameters, and operational scenarios. Operations are broken into mission critical functions: detection, identification, and collection. The model output assigns aggregated packages of UVs and sensors to one of the three functions within named areas of interest. A spreadsheet model uses conservative time-speed-distance calculations, and simplified mathematical models from search theory and queuing theory, to calculate measures of performance for possible assignments of UVs to missions. The spreadsheet model generates a matrix as input to a linear integer program assignment model which finds the best assignment of UVs to missions based on the user inputs and simplified models. The results provide the mission planner with quantitatively-based recommendations for unmanned vehicle mission tasking in challenging scenarios. / Lieutenant, United States Navy

Après une décennie de réformes incessantes et à l’heure où l’on envisage une refonte globale de la matière, il paraît important de s’interroger sur les principes supérieurs gouvernant le droit pénal des mineurs délinquants. En dépit d'une cristallisation remontant à 2002, via le mécanisme original du principe fondamental reconnu par les lois de la République, et sa protection par quelques instruments internationaux, l’autonomie de la justice des mineurs pose, à ce jour encore, de nombreuses questions. Sur le plan substantiel, elle repose sur des principes, reconnus supérieurs, d’adaptation de la réponse au relèvement éducatif et moral des mineurs et d’atténuation de la pénalité, qui s’avèrent quasiment absolus. Le discernement, en revanche, n’a pas bénéficié, pour sa part, d’une consécration expresse sur le plan suprême. Il se voit même concurrencé par le critère rigide de l’âge, et ce, bien qu’il soit un préalable essentiel à la détermination de la responsabilité pénale. Sur le plan processuel, malgré leur protection supra-législative, tant la règle de juridictions spécialisées que l’exigence de procédures appropriées, régulièrement infléchies, semblent vouées à la relativité. Le Conseil Constitutionnel, à la fois constituant et garant de la matière, a souvent été invité à en marquer les limites infranchissables et à en protéger le noyau dur inaltérable. Fort de l’identification et de l’appréciation de ce dernier, le présent travail tend à montrer que la malléabilité des principes de forme du droit pénal des mineurs délinquants permet de contourner l’immutabilité des principes de fond dirigeant celui-ci. / Following one decade of continuous reforms of the juvenile offenders penal law and while a global recast of the matter is considered, it appears important to question the superior principles governing it. Despite its original crystallization, starting in 2002, through the original mechanism of fundamental principle recognized by Republic Law, and its protection by some international tools, the autonomy of the juvenile justice is still currently questionable. On the substantial side, juvenile justice is based on principles, recognized as superior, of answer’s adaptation to the educational and moral restoring of the juvenile and sentence mit igation, which appear nearly absolute. On the other hand discernment has not benefited from an explicit consecration of its paramount status. It is even challenged by the age arbitrary criteria despite the fact that this condition is a cardinal preliminary for penal responsibility determination. On the procedural side, notwithstanding their supra-legislative guarantee, specialized jurisdictions so as requirement for appropriate procedures, regularly inflected, seems dedicated to relativity. Constitutional Council, both matter constituent and guarantor, has been very often invited to determine unreachable limits and to protect the unalterable core. Based on this core’ identification and assessment, this work intend to demonstrate that malleability of the form principles of juvenile offender penal law allows by-pass of background principles immutability, governing this one.

This dissertation explores the reconfiguration of religion in modern global society with a focus on Koreans’ use of the category of religion. Using textual and structural analysis, this study examines how the notion of religion is structurally and semantically contextualized in the public sphere of modern Korea. I scrutinize the operation of the differentiated communication systems that produces a variety of discourses and imaginaries on religion and religions in modern Korea. Rather than narrowly define religion in terms of the consequence of religious or scientific projects, this dissertation shows the process in which the evolving societal systems such as politics, law, education, and mass media determine and re-determine what counts as religion in the emergence of a globalized Korea. I argue that, ever since the Western notion of religion was introduced to East Asia in the eighteenth and nineteenth centuries, religion was, unlike in China and Japan, constructed as a positive social component in Korea, because it was considered to be instrumental in maintaining Korean identity and modernizing the Korean nation in the new global context. In twentieth century Korea, the conception of religion was manifest in the representation of the so-called world religions such as Buddhism and Christianity, which were largely re-imagined as resisting colonialism and communism as well as contributing to the integration and democratization of the nation-state. The phenomenal clout and growth of Korea’s mainstream religions can be traced to an established twofold understanding that religion is distinctive, normal, and versatile, while indigenous traditions and new religious groups are abnormal, regressive, and even harmful. I have found that, since the late 1980s, a negative re-formation of religion has been widespread in the public sphere of South Korea, with a growing concern that religion may harbor a parochial attitude against the nation’s new strategies of development. Religion has been increasingly signified as antisocial, conflictual, and sectarian in newly globalized South Korea, because structuralized religious power, in particular that of Protestantism, gets in the way of autonomous evolvement of the secular societal institutions. As such, I conclude by suggesting that the definition of religion was multiply appropriated by the differences in local particularization in contemporary global society. Insofar as religion is regarded as incompatible with the changed location of the national society in the new global society, the semantics assigned to what is called religion continues to be degraded in contemporary South Korea.

This dissertation explores the reconfiguration of religion in modern global society with a focus on Koreans’ use of the category of religion. Using textual and structural analysis, this study examines how the notion of religion is structurally and semantically contextualized in the public sphere of modern Korea. I scrutinize the operation of the differentiated communication systems that produces a variety of discourses and imaginaries on religion and religions in modern Korea. Rather than narrowly define religion in terms of the consequence of religious or scientific projects, this dissertation shows the process in which the evolving societal systems such as politics, law, education, and mass media determine and re-determine what counts as religion in the emergence of a globalized Korea. I argue that, ever since the Western notion of religion was introduced to East Asia in the eighteenth and nineteenth centuries, religion was, unlike in China and Japan, constructed as a positive social component in Korea, because it was considered to be instrumental in maintaining Korean identity and modernizing the Korean nation in the new global context. In twentieth century Korea, the conception of religion was manifest in the representation of the so-called world religions such as Buddhism and Christianity, which were largely re-imagined as resisting colonialism and communism as well as contributing to the integration and democratization of the nation-state. The phenomenal clout and growth of Korea’s mainstream religions can be traced to an established twofold understanding that religion is distinctive, normal, and versatile, while indigenous traditions and new religious groups are abnormal, regressive, and even harmful. I have found that, since the late 1980s, a negative re-formation of religion has been widespread in the public sphere of South Korea, with a growing concern that religion may harbor a parochial attitude against the nation’s new strategies of development. Religion has been increasingly signified as antisocial, conflictual, and sectarian in newly globalized South Korea, because structuralized religious power, in particular that of Protestantism, gets in the way of autonomous evolvement of the secular societal institutions. As such, I conclude by suggesting that the definition of religion was multiply appropriated by the differences in local particularization in contemporary global society. Insofar as religion is regarded as incompatible with the changed location of the national society in the new global society, the semantics assigned to what is called religion continues to be degraded in contemporary South Korea.

Bakgrund: Regelverk inom intäktsredovisningen har under senare decennier genomgått stora förändringar i avsikt att anpassas till internationell standard. Metoder för vinstavräkning har växt fram och använts, men införandet av IFRS 15 innebär att metoderna nu ofta är tvingande inom entreprenadområdet och med de osäkerheter som existerar kan detta komma att påverka tillförlitligheten i redovisningen. Syfte: Studiens syfte är att undersöka om entreprenadföretagens användning av vinstavräkning och färdigställandegrad leder till tillförlitlig redovisningsinformation. Metod: En kvalitativ metod med en induktiv ansats har valts. För att undersöka frågeställningen har semi-strukturerade intervjuer genomförs med utvalda företag och därefter har fördjupade intervjuer, med öppna frågor, gjorts med hälften av dessa för att få en djupare insikt. En avstämning av resultatet gjordes genom intervjuer med revisorer. Samtliga intervjuer genomfördes som inspelade videomöten. Teori: Den teoretiska referensramen beskriver redovisningsstandarder och synsätt för intäktsredovisning för entreprenadföretag. Färdigställandegrad samt vinstavräkning beskrivs och avslutningsvis ägnas tillförlitlighetsaspekter stort utrymme. Tidigare vetenskaplig forskning inom ämnet presenteras. Empiri: Den empiri som insamlats består av intervjuer med ekonomichefer och controllers i åtta noterade och onoterade företag som representerar olika företagsstorlek, samt två auktoriserade revisorer. Företagen är verksamma inom infrastruktur och anläggningsentreprenader. Intervjuerna tar upp tillämpning av regelverk och vinstavräkning samt hantering av förändringar under pågående projekt. Slutsatser: Vi har funnit att företagen i studien använder vinstavräkning i flertalet entreprenadprojekt men att införandet av IFRS 15 inte har föranlett eller påverkat detta. I första hand gäller användningen fastprisprojekt, men även vid projekt på löpande räkning och ramavtal används vinstavräkning. Metoden är väletablerad och anses bidra med tillförlitlig information då den vid redovisningstillfället ger en rättvisande bild. Vi har funnit att arbetet med vinstavräkning ingår i en systematisk process där kostnadsprognoser samlas in, bearbetas och redovisningsinformation beräknas. Indata är i vissa fall är svåra att bedöma i början av projekt och vid långa projekt. Genom att indata integreras med existerande projektinformation i ett systemstöd, varefter helheten analyseras genom en intern revision och viss manuell hantering, genereras nya tillförlitliga utdata. Detta uppnås med hjälp av prognosgenomgångar, redovisningssystem och kompetent personal och kan ses som en input-output-process, där steget emellan är den bearbetning som gör att osäkra indata transformeras till tillförlitliga utdata. Processen är i princip lika för alla företag men den genomförs på olika sätt beroende på förutsättningarna. Mindre företag har oftast inte tillgång till avancerat systemstöd och får då ett större personberoende genom mer manuell hantering. Större företag som har mer resurser har också bättre förutsättningar att med hjälp av avancerat systemstöd ta fram tillförlitlig redovisningsinformation och de är mindre känsliga för eventuella felbedömningar. I studien har vi inte kunnat visa att större företag tar fram bättre prognoser, endast att de har det lättare att ta fram dem och att samtliga företag är nöjda med kvaliteten på redovisningsinformationen. / Background: The regulations concerning revenue recognition have in recent decades changed a lot to adapt to international standards. Methods for profit recognition have been developed and are frequently used. Through the introduction of IFRS 15 they are now mandatory to use for many construction companies and since they introduce some uncertainties it could have an impact on the reliability in the accounting. Aim: The purpose of the study is to examine if construction companies use profit recognition and percentage of completion calculations and how they manage to achieve reliability in their accounting. Method: A qualitative study with an inductive approach was chosen to enable deeper understanding on the subject. To examine the topic, semistructured interviews with selected companies were performed, followed by some deeper interviews to achieve sufficient insights. The result was verified by interviews with two auditors. All interviews were performed through recorded video meetings. Theory: The theoretical background includes revenue recognition principles for construction companies, percentage of completion and profit recognition. Research articles on the subject are presented. Empirical: Empirical studies through semi-structured interviews with CFOs and controllers of selected listed and unlisted construction companies of various sizes, and finally with two authorized auditors. On the agenda were questions regarding application of regulations, profit recognition and management of changes in relation to achieving reliable accounting. Conclusions: The percentage of completion method is frequently used in construction projects, and this has not been impacted by the transition to the new IFRS 15 standard. It is mainly used in fixed price projects but occasionally in man/material-based projects and frame agreements. The method is well established and is considered to contribute to reliable accounting information since at the time of reporting a fair value is given. We have established that the percentage of completion calculations are part of a systemic process where cost prognosis data is collected, processed and the output is accounting data. The input prognosis may often be difficult to estimate in long projects or in early days and is often not entirely correct. In the process the input is integrated with existing project data, analyzed, and audited and after some manual interaction new data is produced. This process requires reviews, system support, competent staff and may be regarded as an input-output-process where the step between input and output is where the uncertainties are transformed into reliable output. This process is basically the same for all companies but is performed differently depending on company sizes. Smaller companies do not have access to the same level of system support and must rely more on individuals. The larger companies have an easier way to achieve reliability through advanced systems and they are less sensitive to misjudgments. In the study we have not proved that the larger companies make better prognosis, just that they have an easier way of making them. All interviewed companies are satisfied with the quality of the resulting accounting information.