Целью магистерской диссертации является совершенствование процессов налогообложения субъектов малого предпринимательства в Российской Федерации. В первой главе выделена значимость специальных налоговых режимов для малого бизнеса, исследован опыт российского и зарубежного налогообложения малого бизнеса. Во второй главе проведен анализ налогообложения малого бизнеса в России и Свердловской области. В третьей главе содержатся основные рекомендации по совершенствованию упрощенной системы налогообложения в целях повышения эффективности деятельности субъектов малого предпринимательства. / The purpose of the master's thesis is to improve the taxation processes of small businesses in the Russian Federation. The first chapter highlighted the importance of special tax regimes for small businesses, studied Russian and foreign experience of small business taxation. The second chapter analyzes the taxation of small business in Russia and the Sverdlovsk region. The third chapter provides basic recommendations for improving the simplified taxation system in order to improve the efficiency of small businesses.

The environmental toxin PFAS (per- and polyfluorinated alkyl substances) is a heterogeneous synthetic industrial chemical group that has been used since the 1950s which, due to its attractive properties, has a wide range of applications in our society. PFAS are persistent and bioaccumulative, which means that the levels increase in the environment over time; At higher levels, the substances are toxic and show a negative effect on human health. PFAS spread through air and water; in particular, the PFAS group PFAA (perfluorinated alkyl acids) poses a threat to the safe drinking water supply due to its rapid mobility and long-distance transport in aquatic environments. The main objective of this study was to investigate the potential impact of PFAS contaminants on Gävle's groundwater source through a simplified risk assessment. By mapping risk activities (use of firefighting foam, industries, and landfills) that can cause the introduction of PFAS pollutants to the groundwater source, comparing limit values and making a current situation description, the aim was to assess whether the risks to the environment and human health are acceptable or not. The study was conducted with mixed methods containing both quantitative and qualitative parts to provide several perspectives regarding the potential impact of PFAS contaminants on Gävle's groundwater and drinking water supply. The results identified two industrial operations where soil contamination by PFAS was found. Furthermore, the comparison between the limit value for PFAS4 in drinking water (4 nanograms per liter) and the mean value of Sum PFAS4 within the areas of the study shows PFAS concentrations exceeding the Swedish limit value. The description of municipal measures regarding drinking water reflects Gästrike Vatten AB's PFAS purification pilots. The study's conclusions are that the use of firefighting foam containing PFAA probably caused the contamination situation. Gästrike Vatten AB's ongoing and completed purification pilots in the Valbo and Sätra waterworks lead to the installation of purification systems that will be able to reduce the levels of PFAS4 in the drinking water in Gävle municipality to acceptable levels. The overall conclusion based on the risk assessment is that it is currently not possible to assess whether the risks are acceptable or not as a result of the continued supply of PFAS and groundwater sensitivity. However, Gästrike Vatten AB has taken measures regarding drinking water and are in-depth source tracking. / Miljögiftet PFAS (per- och polyfluorerade alkylsubstanser) är en heterogen syntetisk industriell kemikaliegrupp som använts sedan 1950-talet vilka genom sina attraktiva egenskaper har ett brett användningsområde i vårt samhälle. PFAS är persistenta och bioackumulerande vilket gör att halterna ökar i miljön över tid; i högre halter är ämnena toxiska och påvisar en negativ effekt på människors hälsa. PFAS sprids genom luft och vatten; särskilt PFAS-gruppen PFAA (perfluorerade alkylsyror) utgör ett hot mot säker dricksvattenförsörjning genom sin snabba mobilitet och långväga transport i vattenmiljöer.   Målet med denna studie var att undersöka PFAS-föroreningars potentiella påverkan på Gävles grundvattentäkt genom en förenklad riskbedömning. Genom att kartlägga riskverksamheter (bruk av brandskum, industrier och deponier) som kan orsaka tillförseln av PFAS-förororeningar till grundvattentäkten, jämföra gränsvärden och göra en nulägesbeskrivning var syftet att slutligen bedöma om riskerna för miljö och människors hälsa är acceptabla eller inte. Studien genomfördes med mixad metod innehållandes både kvantitativa och kvalitativa delar för att ge flera perspektiv gällande PFAS-föroreningars potentiella påverkan på Gävles grund- och dricksvattentäkt. I resultatet identifierades två industriverksamheter där markföroreningar av PFAS påträffats. Vidare visar jämförelsen mellan gränsvärdet för PFAS4 i dricksvatten (4 nanogram per liter) och medelvärdet av Summa PFAS4 inom studiens områden påvisar PFAS-halter överstigande det nationella gränsvärdet. I genomgången av de lokala åtgärderna beskrivs Gästrike Vatten AB:s pågående och avslutade PFAS-reningspiloter. Studiens slutsatser är att bruket av brandskum innehållande PFAA troligen har orsakat föroreningssituationen. Gästrike Vatten AB:s pågående och avslutade reningspiloter i Valbo- och Sätra vattenverk föranleder installation av reningssystem vilka kommer kunna sänka halterna av PFAS4 i dricksvattnet i Gävle kommun till acceptabla nivåer. Den samlade konklusionen utifrån riskbedömningen är att det i nuläget inte går att bedöma om riskerna är acceptabla eller inte till följd av den fortsatta tillförseln av PFAS och grundvattnets känslighet. Gästrike Vatten AB har dock vidtagit åtgärder gällande dricksvattnet och fördjupad källspårning pågår.

The work reported in this thesis presents a general overview of the dynamic response of short-span railway bridges considering soil-structure interaction. The study aims to identify the effect of the surrounding and underlying soil on the global stiffness and damping of the structural system. This may lead to better assumptions and more efficient numerical models for design.A simple discrete model for calculating the dynamic characteristics of the fundamental bending mode of single span beam bridges on viscoelastic supports was proposed. This model was used to study the effect of the dynamic stiffness of the foundation on the modal parameters (e.g. natural frequency and damping ratio) of railway beam bridges. It was shown that the variation in the underlying soil profiles leads to a different dynamic response of the system. This effect depends on the ratio between the flexural stiffness of the bridge and the dynamic stiffness of the foundation-soil system but also on the ratio between the resonant frequency of the soil layer and the fundamental frequency of the bridge. The effect of the surrounding soil conditions on the vertical dynamic response of portal frame bridges was also investigated both numerically and experimentally. To this end, different numerical models (i.e. full FE models and coupled FE-BE models) have been developed. Controlled vibration tests have been performed on two full-scale portal frame bridges to determine the modal properties of the bridge-soil system and calibrate the numerical models. Both experimental and numerical results identified the substantial contribution of the surrounding soil on the global damping of short-span portal frame bridges. A simplified model for the surrounding soil was also proposed in order to define a less complicated model appropriate for practical design purposes. / <p>QC 20180315</p>

El presente artículo jurídico comprende como objetivo el argumentar la inclusión de unipersonalidad en las Sociedades por Acciones Cerrada Simplificada para fomentar la formalización de los micro, pequeños y medianos empresarios, debido a que la informalidad es un problema que sigue en crecimiento en nuestra sociedad, lo que ha originado que el estado peruano implemente diferentes métodos para reducir sus índices en crecimiento de informalidad; razón por lo cual en ésta investigación utilizando la metodología mixta que reúne al método cualitativo y cuantitativo, sirviéndose de la técnica de la observación, el análisis documental y de los instrumentos como la guía de observación y la guía de análisis documental, los cuales han sido utilizados para poder argumentar la importancia de incluir la unipersonalidad en este modelo empresarial. Respecto a los resultados podemos determinar que sí existe esa necesidad de incluir la unipersonalidad en nuestro ordenamiento jurídico a través de la Sociedades por Acciones Cerradas Simplificada con la finalidad de fomentar la formalización de los micro, pequeños y medianos empresarios. / The objective of this legal article is to argue for the inclusion of sole proprietorship in Simplified Closed Share Companies to promote the formalization of micro, small and medium-sized entrepreneurs, because informality is a problem that continues to grow in our society and State. has tried to implement different methods to reduce its growth rates, which is why using the mixed methodology that brings together the qualitative and quantitative method, using the technique of observation, documentary analysis and instruments such as the observation guide and the documentary analysis guide, are used to argue the importance to include unipersonality in this business model. Regarding the results, we can determine that there is a need to include sole proprietorship in our legal system through Simplified Closed Share Companies with the purpose of promoting the formalization of micro, small and medium-sized entrepreneurs.

Att avsiktligt skära, bränna eller på annat sätt skada sig själv illa är förenat med ett stort lidande och väcker ofta starka reaktioner hos de anhöriga. Problematiken är omfattande och självskadebeteende förefaller vara en stark prediktor för självmordsförsök och fullbordade självmord. Globalt är självmord den näst vanligaste dödsorsaken bland ungdomar. Efterfrågan på effektiva behandlingsmodeller för denna målgrupp är stor. I Sverige, närmare bestämt i Uppsala har behandlingsmodellen IKB – Intensiv Kontextuell Behandling utvecklats för ungdomar med självskadebeteende och/eller suicidala beteenden och deras familjer. Modellen är en integrerad individ- och familjeterapeutisk behandlingsmodell. Föreliggande studie syftade till att undersöka behandlingsmodellen IKB:s effektivitet i förhållande till minskat självskadebeteende hos ungdomarna och minskade nivåer av Expressed emotion hos föräldrarna. Sammanlagt har 34 familjer deltagit i studien och de har samtliga genomgått behandling inom ramen för IKB-modellen. Resultatet visade på en effektivitet i behandlingsmodellen IKB avseende att minska självskadebeteende hos ungdomarna samt att minska nivåerna av Expressed emotion hos föräldrarna. Utfallet av studien diskuteras utifrån tidigare forskning och metodologiska frågor. / To intentionally cut, burn or hurt oneself severely is associated with great suffering and often arouse strong reactions within the family context. The problem is extensive and self-harm appears to be a strong predictor of suicide attempts and completed suicides. Globally, suicide is the second leading cause of death among young people. Effective treatment models for this group is urgent. In Sweden, (Uppsala) the model IKB - Intensive Contextual Treatment was developed for adolescents with self-harm and / or suicidal behavior, and their families in order to provide support. IKB is an integrated individual and family therapeutic model. The aim of the study were to evaluate the effectiveness of IKB in relation to frequency of self-harm and levels of Expressed emotion. A total of 34 families participated in the study and they all received treatment in the context of the IKB-model. The families completed the self-assessment forms for data collection before treatment, after treatment and follow-up. Results showed efficiency to reduce self-harm among adolescents and to decrease levels of Expressed emotion. The outcome of the study are discussed based on previous research and methodological issues. / <p>27</p>

L’identification des efforts vibratoires agissant sur les structures et la détection des défauts à partir des mesures opérationnelles sont des sujets importants dans des projets académiques et industriels. Le choix de l’outil ou de la méthode utilisée dépend de la bande de fréquences d'étude puisqu’il existe des approches appropriées pour chaque domaine fréquentiel. Une méthode énergétique appelée la méthode énergétique simplifiée (MES) est utilisée pour prédire la répartition de la densité d'énergie vibroacoustique en moyennes et hautes fréquences. L'objectif de ce mémoire est d'étendre cette méthode pour résoudre les problèmes vibro-acoustiques inverses pour identifier d'une part les sources de vibration et d'autre part pour détecter les défauts. La formulation MES inverse (IMES) est numériquement validée pour des systèmes continus basés sur le couplage tel que le cas d’un système comportant plusieurs plaques couplées et celui d’un système composé d’une cavité acoustique couplée avec une plaque. En plus, une nouvelle méthodologie numérique est proposée, pour étendre cet outil d'identification IMES pour la détection des défauts. Une analyse paramétrique est effectuée pour le cas d’un modèle présentant des défauts afin de tester la robustesse et l’efficacité de cette approche. Finalement, une étude expérimentale est effectuée pour valider la technique IMES à fin d'identifier et localiser les charges exercées pour plusieurs cas, et détecter les défauts. / The identification of inputs forces acting on structures and the detection of defects from operating measurement have been important topics in both academic and industrial projects. The choice of the used tool or method depends on the frequency band of study since there are appropriate approaches for each frequency domain. An energetic method so called the simplified energy method (MES) is used to predict the distribution of the vibro-acoustic energy density in the medium and high frequency band. The objective of this thesis is to extend this energy method to solve inverse vibro-acoustic problems and to identify the sources of vibrations on one hand and to detect the defects on the other hand. The inverse MES formulation (IMES) is numerically validated for continuous coupling-based systems such as the case of a system composed with several coupled plates and the case of a system composed of an acoustic cavity coupled with a plate. In addition, a new numerical methodology is proposed to extend this IMES identification tool for the detection of defects. A parametric analysis is performed in the case of plate with defects in order to test the robustness and the efficiency of this approach. Finally, an experimental study is carried out to validate the IMES technique to identify and locate the input loads for several scenarios, and detecting the defects.

Submitted by Sandra Pereira (srpereira@ufrrj.br) on 2017-01-09T11:54:46Z No. of bitstreams: 1 2016 - David da Cunha Valen?a.pdf: 2653024 bytes, checksum: d2b4461225be75ec25872fbc06de8bdb (MD5) / Made available in DSpace on 2017-01-09T11:54:46Z (GMT). No. of bitstreams: 1 2016 - David da Cunha Valen?a.pdf: 2653024 bytes, checksum: d2b4461225be75ec25872fbc06de8bdb (MD5) Previous issue date: 2016-02-24 / Funda??o Carlos Chagas Filho de Amparo ? Pesquisa do Estado do RJ - FAPERJ / The concern with the intensive use of natural resources has become increasingly justifying the development of new technologies aiming their rational use such as automated irrigation systems. The automation of irrigation could to allow water saving increasing efficiency of its use in agricultural production. The first chapter of this study was to evaluate five different volumes (130, 100, 80, 60 and 33% of volume of Simplified Irrigation Controller - SIC) in the production of lettuce in pots in a production system called "Organic Potponics". It was used the SIC, whose operation is based on tension in the soil solution. The different volumes were achieved by drippers association of different flow rates in the same pipe. It was evaluated fresh and dry weight, number of leaves and diameter of lettuce plants (production variables); stomatal conductance, chlorophyll content, relative water content in leaves and chlorophyll fluorescence (physiological variables); and the water use efficiency (WUE). The corresponding volume 126% specified by the SIC installed to a tension soil of 6 kPa was that provided the best results production of dry weight, whereas the maximal WUE was obtained for the corresponding slide 80%. It indicates the volume of 83%, because it provided the best economy of water and a satisfactory production to sale. In the second chapter aimed to evaluate the use of the SIC under four different tensions to the substrate for the production of lettuce seedlings in trays under greenhouse conditions. It was evaluated fresh and dry weight of shoots, number of leaves, shoot height, leaf length and leaf area (production variables); chlorophyll content (physiological variable); and WUE. Higher water stress in the substrate decreased irrigation events, harming the growth of linearly seedlings and causing large percentage of deaths. The tension of 4 kPa was the one that provided the highest values in all production variables. The tension of 6.5 kPa despite having a percentage of death, can be used to produce more resistant seedlings / A preocupa??o com o uso intensivo dos recursos naturais tem se tornado cada vez maior, justificando o desenvolvimento de novas tecnologias que buscam sua aplica??o racional, como dispositivos autom?ticos de irriga??o. A automa??o da irriga??o pode permitir a economia da ?gua aumentando a efici?ncia de seu uso na produ??o agr?cola. O primeiro cap?tulo desse estudo teve como objetivo avaliar cinco diferentes volumes de irriga??o (130, 100, 80, 60 e 33% do volume do Acionador Simplificado de Irriga??o - ASI) na produ??o de alface em vasos em um sistema de produ??o denominado ?Vasoponia Org?nica?. Foi utilizado o ASI, cujo funcionamento baseia-se na tens?o da solu??o do solo. Os diferentes volumes foram conseguidos pela associa??o de gotejadores de vaz?es distintas em uma mesma tubula??o. Foram avaliados pesos fresco e seco, n?mero de folhas e di?metro das plantas de alface (vari?veis de produ??o); condut?ncia estom?tica, Teor de clorofila, conte?do relativo de ?gua nas folhas e fluoresc?ncia da clorofila (vari?veis fisiol?gicas); al?m da efici?ncia de uso da ?gua (EUA). O volume correspondente a 126% do indicado pelo ASI, instalado para tens?o de 6 kPa no solo, foi a que proporcionou os melhores resultados de produ??o de massa seca, enquanto que a m?xima EUA foi obtido para a l?mina correspondente a 83%. Indica-se o volume de 83%, pois proporcionou a melhor economia de ?gua e uma produ??o satisfat?ria ? comercializa??o. No segundo cap?tulo, objetivou-se avaliar a utiliza??o do ASI sob quatro diferentes tens?es no substrato para a produ??o de mudas de alface em bandejas de isopor em ambiente protegido. Foram avaliados peso fresco e da parte a?rea, n?mero de folhas, altura da parte a?rea, comprimento de folhas e ?rea foliar (vari?veis de produ??o); teor de clorofila (vari?vel fisiol?gica); al?m da EUA. Maiores tens?es de ?gua no substrato diminu?ram o n?mero de eventos de irriga??o, prejudicando o crescimento das mudas de forma linear e ocasionando grande percentual de mortes. A tens?o de 4 kPa foi a que proporcionou os maiores valores em todas as vari?veis de produ??o. A tens?o de 6,5 kPa apesar de apresentar um percentual de morte, pode ser utilizada para a produ??o de mudas mais resistentes.

Textual duplicates can be hard to detect as they differ in words but have similar semantic meaning. At Etteplan, a technical documentation company, they have many writers that accidentally re-write existing instructions explaining procedures. These "duplicates" clutter the database. This is not desired because it is duplicate work. The condition of the database will only deteriorate as the company expands. This thesis attempts to map where the problem is worst, and also how to calculate how many duplicates there are. The corpus is small, but written in a controlled natural language called Simplified Technical English. The method uses document embeddings from doc2vec and clustering by use of HDBSCAN* and validation using Density-Based Clustering Validation index (DBCV), to chart the problems. A survey was sent out to try to determine a threshold value of when documents stop being duplicates, and then using this value, a theoretical duplicate count was calculated.

This thesis is about the economic aspects of public procurement of services through auctionsin Sweden. It focuses on two different institutions, auctions used to find foste r-parents forboarded out children in the 19th century, and auctions of cleaning service contracts in the 20 thcentury. I n both cases, the contracting entity is the municipality or its representative, thelowest bidder wins the auction, and is paid in accordance with his/her bid.In the child auctions, c hildren were allotted to foster-parents by means of an open biddingprocess, the descending English auction, where the bids were given continuously to theauctioneer. In modern public procurement sealed bids ar e used in accordance with the firstprice,sealed bid auction. The first part of this thesis is about price formation in the childauctions and a study is made of the children who were auctioned several times, indicatingasymmetric information among bidders or adverse selection in this market. These subjects arestudied using field data on 601 child auctions held in Northern Sweden during the period 1863to 1889. The empirical findings in the first paper suggest that the foster-parents had a cleareconomic motive in these auctions. The child characteristics significantly affect the amount ofcompensation paid to the foster-parent. There is also evidence that farmers preferred older,more productive children. The second paper studies whether a re-auctioned child commandeda higher or lower price than a child that was not re-auctioned. The results indicate some formof asymmetric information because foster-parents demanded a higher level of compensationfor a re-auctioned child. The results also suggest that the probability that a child was reauctionedincreased if he/she was not healthy.The third paper in the thesis discusses a kind of "paradox". Although there is a competitiveeffect on the bids in the auction of cleaning service contracts, the contracting entity has anoption, given by law, to restrict the number of bidders. In th is paper, an implementation costis introduced fo r the contracting entity to justify such a restriction. The results, based onSwedish municipality data, indicate that contract and municipality characteristics, assumed toaffect the implementation cost, affect the volume of the procurement, and the number ofbidders, but not necessarily the choice of allocation mechanism. The final paper studiesregional differences in bids, costs, and competition in municipal procurement using the samedata as in paper [3]. The results show higher estimated costs for completing the contract, butlower estimated mean bids in the major city area of Stockholm compared with the res t of thecountry. This is explained by lower profit margins and higher operational costs in the majorcity area. An analysis is also carried out of why the lowest bidder is not always the contractedbidder. / <p>Härtill 4 delar.</p> / digitalisering@umu

Thesis (Ph.D, Civil Engineering) -- Queen's University, 2011-01-31 20:52:11.162 / One of the most severe hazards for buried pipelines, which are sometimes referred to as lifelines due to their essential role in delivering vital resources, is the hazard due to Permanent Ground Deformation (PGD). Earthquake induced PGD can be caused by surface faulting, landslides and seismic settlement. In this thesis, the behaviour of buried pipelines subject to normal faulting has been experimentally investigated through a series of centrifuge tests performed on both continuous and jointed pipelines. Both pipe and soil displacements were measured using image analysis. Signal processing techniques were then developed to filter this data so as to enable the calculation of curvature and other aspects of the response from the observed pipe deformations. First, a series of centrifuge tests was conducted on continuous pipelines of varying materials, representing a wide range of pipe stiffness relative to the soil and investigating the effect of pipe stiffness relative to the soil on soil-pipe interaction. The experimentally derived p-y curves at different locations along the pipe were compared to the recommended soil-pipe interaction models in the relevant guidelines. These p-y curves showed that the central shearing region was not captured well with independent soil springs. The response of the pipelines predicted by the ALA (2001) guideline, however, was shown to match the experimental data within 50%. Two new simplified design approaches were then developed. The first features calculations based on simplified pressure distributions. The second featured peak curvature normalized using a characteristic length, ipipe, the distance from peak to zero moment. A series of centrifuge tests using brittle pipes was also performed. The pipes were buried at three different depths, and the post-failure fracture angle of the pipe was measured to be used as an input for design of liners. Based on the experimental data, a computationally efficient approach was developed to estimate the initial fracture angle which occurs immediately after the pipe breaks. The last series of centrifuge tests was conducted on jointed pipelines with five different joint stiffnesses to investigate the flexural behaviour of jointed pipelines under normal faulting. Based on the observed pipe response, a simplified kinematic model was proposed to estimate the maximum joint rotation for a given geometry, pipe segment length, and the magnitude of the imposed ground displacement. / Ph.D