O presente trabalho parte da análise das normas que regem a tributação da renda no mercado imobiliário com a finalidade de possibilitar a identificação de um sistema jurídico dotado de princípios e valores próprios, que possibilite o estudo de suas normas de maneira destacada em relação às demais disposições que versam sobre a imposição da renda. Não se tem por pretensão a busca de uma autonomia das mencionadas normas; pelo contrário, o estudo parte da premissa de um único sistema jurídico, mas que pode ser estudado sob diferentes pontos de vista: um sistema que comporta subsistemas normativos, com valores e princípios próprios. Objetiva-se, assim, a identificação e posterior aproximação daquelas disposições que possuem fundamentos e princípios comuns, o que possibilitará a compreensão da extensão das previsões normativas a serem analisadas, bem como as opções efetuadas pelo legislador na produção legislativa. Antes de se efetuar o estudo das normas que versam sobre a tributação da renda imobiliária serão discutidos e apresentados os conceitos gerais necessários às análises que se seguirão. A limitação do legislador na produção legislativa é aspecto central no presente estudo. Entende-se que o sistema jurídico justo demanda uma coerência alcançada somente quando verificada a adequação valorativa das normas que o compõem e apresente unidade, por meio da observância de princípios e valores comuns, por essas mesmas normas. As normas que prevêem as imposições fiscais incidentes sobre renda no mercado imobiliário se prestarão de pano de fundo para a identificação de princípios que regem a tributação do imposto de renda nas diversas situações apresentadas. Serão, assim, objeto de análise a tributação do imposto de renda das pessoas jurídicas, tributadas pelo lucro real e pelo lucro presumido; a tributação especial das pessoas jurídicas sujeitas ao patrimônio de afetação; os rendimentos auferidos pelas pessoas físicas decorrente das atividades ligadas ao mercado imobiliário, tais como o ganho de capital na venda de imóveis e a tributação dos fundos de investimento imobiliários. Ao final da análise da legislação que versa sobre a tributação do imposto de renda nas situações acima mencionadas serão apresentados os princípios e valores escolhidos pelo legislador para a imposição da renda imobiliária. / The present arises from the analysis of principles which rule the taxation on the real estate market aiming the possibility of identifying a legal system endowed with principles and self-values and also providing an outstanding study of its rules with relation to the other provisions which deal with the income taxation. There is no intention of the search of independence from the aforementioned provisions, on the contrary, the study arises from the assumption of a unique legal system, which otherwise may be studied under different points of view, a system which involves normative sub-systems with their own values and principles. It aims, therefore, the identification and later approach to those provisions which own principles and grounds in common, providing that way, the understanding of the extension of the normative foresight to be analyzed, as well as, the legislator\'s altematives when making laws. Before the study of the principles which deal with the real estate income taxation, the general concepts needed to the analysis shall be presented and discussed. The legislator limitation to the law making shall be the central aspect of the present study. It is understood that a fair legal system demands coherence, which is just achieved when the appropriate principle values which integrate it are consolidated by the observance of the common principles and values of such principles. The rules, which provide the tax enforcement collected on the real estate income, shall be the grounds for the identification of the principles which rule the taxation on the income tax of the different situations herein presented. The corporation income tax, collected on presumed and gross profits, special corporation taxation liable to the \"patrimônio de afetação\", the earnings obtained by the individual persons regarding real estate businesses such as capital gain in property sales and the taxation on real estate funds of investments will, therefore, be the object of the analysis. After the analysis of the legislation which deals with the taxation on the income tax of the aforementioned situations, the principles and values enforced on real state earnings chosen by the legislator shall be presented.

Cette thèse porte sur l’influence de l’âge des personnes physiques en droit privé. Le but est de démontrer comment son utilisation en fait un facteur d’humanisation du droit privé puisque de toute évidence, l’âge est en droit privé, un critère dont le législateur se sert pour organiser la protection des personnes physiques vulnérables et un critère pris en considération par le juge pour apprécier cette protection. Cette protection se mesure à travers l’influence de ce critère sur la situation juridique du mineur mais aussi sur celle des personnes d’un âge avancé pour lesquelles l’âge constitue un facteur de vulnérabilité. Cette thèse montre les rapports entre les notions d’âge, enfance et vieillesse puisqu’il s’agit là des deux extrémités de l’âge qui intéressent le droit privé. Elle montre également comment au fil des siècles ce critère s’est imposé en droit privé et comment le fait d’en faire un facteur de protection de la personne humaine s’est progressivement consacré grâce à l’internationalisation du droit. Elle met en évidence la prise en considération du critère de l’âge légal ou réel dans les dispositions législatives relatives à la protection des mineurs et des personnes âgées et elle examine les conséquences de cette protection relative à l’âge, à travers deux illustrations essentielles : l’incidence de l’âge de la responsabilité sur l’autonomie du mineur et l’incidence de l’âge sur l’autonomie des personnes âgées. Elle montre également la participation du juge dans l’appréciation de ce critère en tant que facteur de protection des personnes / This thesis focuses on the influence of the age of physical persons in private law. The goal is to demonstrate how its use makes it a humanizing factor of private law. Age is widespread in private law, being both a criterion that the legislator uses to organize the protection of vulnerable physical persons and also a criterion taken into consideration by the judge to estimate this protection. This protection is measured through the influence of this criterion on the legal position of the minor but also that of people of advanced age where age is a factor of vulnerability. This thesis shows the relationship between age concepts, childhood and old age as these are the two ends of the age spectrum relevant to private law. Likewise, it shows how over the centuries this criterion has been imposed in private law and how the fact of making it a protection of the human person has gradually been achieved through the internationalization of law. This thesis not only highlights the consideration of the criterion of legal or actual age in legislation concerning the protection of both minors and the elderly, but it also examines the consequences of this protection through two essential illustrations : the impact of the age of responsibility on the autonomy of the minor and the impact of age on the independence of the elderly

La presente investigación denominada “Propuesta de reducción del costo de despacho de cereales a granel” tiene el objetivo de determinar una propuesta de reducción del costo de despacho de cereales a granel de la empresa objeto de estudio. Se realizó un estudio de causa - efecto, análisis de datos cuantitativos y observaciones instantáneas para identificar la actividad donde se tiene un sobre costo en el servicio de despacho. Identificando como problemas los altos costos que significan las actividades de liberación de paneles y barredura de silos metálicos que se realizan de manera manual. Se presentó el estudio económico de dos propuestas de solución, de las cuales se optó que la mejor propuesta tiene una inversión que asciende a S/.232,700.49 nuevos soles; el cual será asumido al 100% por la misma empresa. La evaluación económica muestra un Valor Actual Neto (VAN) mayor a cero y una Tasa Interna de Retorno (TIR) mayor al costo de oportunidad del accionista por lo que se concluye que el proyecto genera valor y es económicamente viable, al implementar dicha propuesta las actividades de liberación de paneles y barredura de silos metálicos se realizaran de manera semiautomática. This research entitled "Proposal for reducing the cost of bulk grain exports" aims to determine a method for reducing the cost of bulk grain dispatch of the company under study. A cause and effect study was conducted using quantitative analysis of data and instant feedback to identify where the activity has a cost overrun on the dispatch service. As problems identifying significant than the high costs brought Activities Liberation panels and metal silo sweep carried out manually. An economic study of two proposed solutions, of which it was decided that the best proposal is an investment amounting to S/. 232,700.49 was presented; which shall be provided 100% by the same company. The economic assessment shows a higher Net Present Value (NPV) of zero and a Internal Rate of Return (IRR) greater than the opportunity cost of shareholders. Therefore, it is concluded that the project creates value and is economically feasible to implement this proposal, the proposal to implement activities and sweep release panels were held metal silo semi-automatically.

We used long-term observations of grassland aboveground net plant production (ANPP, 19392016), growing seasonal advanced very-high-resolution radiometer remote sensing normalized difference vegetation index (NDVI) data (1982-2016), and simulations of actual evapotranspiration (1912-2016) to evaluate the impact of Pacific Decadal Oscillation (PDO) and El Nino-Southern Oscillation (ENSO) sea surface temperature (SST) anomalies on a semiarid grassland in northeastern Colorado. Because ANPP was well correlated (R-2 = 0.58) to cumulative April to July actual evapotranspiration (iAET) and cumulative growing season NDVI (iNDVI) was well correlated to iAET and ANPP (R-2 = 0.62 [quadratic model] and 0.59, respectively), we were able to quantify interactions between the long-duration (15-30 yr) PDO temperature cycles and annual-duration ENSO SST phases on ANPP. We found that during cold-phase PDOs, mean ANPP and iNDVI were lower, and the frequency of low ANPP years (drought years) was much higher, compared to warm-phase PDO years. In addition, ANPP, iNDVI, and iAET were highly variable during the cold-phase PDOs. When NINO-3 (ENSO index) values were negative, there was a higher frequency of droughts and lower frequency of wet years regardless of the PDO phase. PDO and NINO-3 anomalies reinforced each other resulting in a high frequency of above-normal iAET (52%) and low frequency of drought (20%) when both PDO and NINO-3 values were positive and the opposite pattern when both PDO and NINO-3 values were negative (24% frequency of above normal and 48% frequency of drought). Precipitation variability and subsequent ANPP dynamics in this grassland were dampened when PDO and NINO-3 SSTs had opposing signs. Thus, primary signatures of these SSTs in this semiarid grassland are (1) increased interannual variability in ANPP during cold-phase PDOs, (2) drought with low ANPP occurring in almost half of those years with negative values of PDO and NINO-3, and (3) high precipitation and ANPP common in years with positive PDO and NINO-3 values.

Community planning of social services is not the current topic in the society. The diploma thesis goal is to realize a study review of community planning of social services in the Czech Republic and to describe the actual social situation in Praha-Suchdol municipal district according to community plan creation methodology. First part describes social services system and its legislation in the Czech Republic. Community planning of social services correlates with community and community social work. So I pay attention to them in the second part of the thesis. The community planning of social services can be described with respect to different views. I focused on such themes that are connected with a process of identifying the needs. This thesis analyses the actual social situation in Praha-Suchdol municipal district by secondary data and finally the thesis analyses results of the survey created for the thesis purpose of Praha-Suchdol citizen's opinions and needs.

This diploma thesis deals with compensation for damages occurring during tax administrative procedure due to maladministration or unlawful decisions. The main aim of this thesis was to disclose influence of compensations for damages and administrative expenses of compensation procedure to the state's budget. Thesis concerns legal frame of compensations for damages, the first part of the compensation procedure which is held by the Ministry of Finance of the Czech Republic, specifically analysis of number of submitted applications for compensation, extent of acknowledged compensations and the most frequent reasons for acknowledgement of compensation. Further thesis deals with court proceedings and recourse against civil servants, which are eligible of causing damages. Significant part of thesis focuses to the estimation of administrative expenses spent in connection with compensation procedure and compares these expenses in years 2010 and 2011 considering the change in organization of state administration since 1. 1. 2011.

The thesis is focused on managerial accounting, which serves as a tool for cost control in the construction business. The first part of my work includes introduction to basic concepts, which may be encountered in the use of management accounting. The second part focuses on the practical application of management accounting. With regard to the documents which I received, this section focuses on deviation control.

Real estate evaluation is a very attractive and up to date area of interest. Real estates can be evaluated for several purposes. Whether we talk about the evaluation by the certified valuer for purposes set by the law such as the real estate sale, tax purposes, and property settlement or appraisal by the assessor based on market approach for the market needs. Within the Czech Republic, we define two main ways how to evaluate a real estate. Those are the evaluation according to the price regulation and market approach evaluation. Each of these ways defines a lot of evaluation methods/ approaches such as cost approach, comparison approach or revenue approach. The question is how much the result of the evaluation correspondents with reality and how much different the prices are set based on those methods. And that is what this diploma thesis deals with. This thesis will compare potential differences between the values estimated by selected methods.

Tomando como punto de partida el proceso revisión de los fundamentos matemáticos llevado a cabo durante el siglo XIX, este estudio se centra en uno de los conceptos matemáticos más importantes: el infinito. Es innegable la importancia de este concepto en el avance de las Matemáticas y es fácil encontrar ejemplos matemáticos en los que interviene (definición de límite, definición de derivada, definición de integral de Riemann, entre otras). Debido a que algunas de las paradojas y contradicciones originadas por la falta de rigor en las Matemáticas están relacionadas con este concepto, se comienza con el estudio epistemológico del concepto matemático del infinito revisando la bipolaridad que presentan algunos conceptos semánticos, definidos de forma inseparable y conjunta, constituyendo un único concepto como si representaran los polos de un imán. En este estudio se concluye que la bipolaridad revela que una lógica conceptual que puede asumir la comprensión de la negación, debe ser una lógica dialéctica, es decir que admite como verdaderas algunas contradicciones. En el caso del concepto matemático de lo finito-infinito, nos encontramos de nuevo con una bipolaridad lógica. Por todo lo expuesto se presenta una teoría no cantoriana para el infinito potencial y actual, basada en la imprecisión lingüística del concepto de infinito, y utilizando el concepto de conjunto homógono, formado por una sucesión convergente y su límite, previamente introducido por Leibniz, que permite aunar los dos polos del concepto de infinito en un único conjunto. Esta nueva teoría de conjuntos permitirá presentar en lenguaje homogónico, algunos de los conceptos fundamentales del análisis tales como, la diferencial y la integral, así como algunas aplicaciones a la Óptica y a la Mecánica Cuántica. Posteriormente se presenta la categoría lógica de la oposición cualitativa a través de diferentes ejemplos de diversas áreas de la ciencia, y se define, a través de tres reglas o normas básicas, el paso de la lógica aristotélica o analítica a la lógica sintética, que incluye al neutro como parte de la oposición cualitativa. Con la aplicación de estas normas a la oposición cualitativa y, en particular, a su neutro, se demuestra que la lógica sintética permite la verdad de algunas contradicciones. Esta lógica sintética es dialéctica y multivaluada y da a cada proposición un valor de verdad en el intervalo [0,1], que coincide con el cuadrado del módulo de un número complejo. Esto marca una notable novedad respecto de la lógica aristotélica o analítica que otorga valores de verdad reales, o incluso a la lógica difusa que, a pesar de ser una lógica multivaluada otorga valores de verdad reales en el intervalo [0,1]. En esta lógica dialéctica, las contradicciones del neutro de una oposición pueden ser verdaderas. Finalmente se plantea la aplicación de la lógica dialéctica, a la Mecánica Cuántica, cuyo carácter es no determinista y en la que es posible encontrar ejemplos de situaciones contradictorias debido a la dualidad onda-corpúsculo. Para ello se establece un isomorfismo entre la lógica dialéctica y la teoría de la probabilidad, a la que se añade el concepto de fortuidad, precisamente para reflejar el carácter no determinista.

Nuestro proyecto busca demostrar que se puede mejorar el desempeño sísmico de las edificaciones empleando aisladores sin afectar la rentabilidad del proyecto. Para ello, se evaluó aplicarlo en el proyecto “Residencial Hungría” el cual se trata de un edificio multifamiliar de 12 departamentos y 10 estacionamientos distribuidos en 4 pisos y un semisótano respectivamente. Se modifico la configuración original del proyecto y se incluyó un sistema de aisladores de base con núcleo de plomo con el fin de comparar la rentabilidad entre ambos proyectos (Original y modificado con aisladores). Los resultados obtenidos en la primera etapa muestran que ante un número reducido de pisos (04 pisos) la rentabilidad del proyecto modificado con aisladores es menor a la original, sin embargo, luego de evaluar múltiples opciones, se obtuvo que a partir de 07 pisos tiene un VAN de S/ 172,077 un TIR de 24 % mayor al COK que es de 20%. Sabemos que en la Filosofía y Principios del Diseño Sismorresistente contenidos en la Norma E.030 del Reglamento Nacional de Edificaciones se reconoce que dar protección completa frente a todos los sismos no es técnica ni económicamente factible para la mayoría de las estructuras, es por ello por lo que el uso de los aisladores está enfocado principalmente a estructuras del sector salud y educación. Con esto proyecto queremos propiciar la aplicación de aisladores a más proyectos de edificaciones y viviendas multifamiliares, verificando que, si puede ser rentable económicamente para el constructor, lo cual beneficiaría la demanda desatendida de la población que requiere una vivienda más segura y con mejor desempeño ante un sismo, y que minimice los costos de reparación, muertes y damnificados ante un eventual movimiento sísmico de alto impacto aun teniendo que invertir un porcentaje adicional en la compra del inmueble. / This research demonstrate that the seismic performance of buildings can be improved by using isolators without affecting the profitability of the project. For this, it was evaluated in the "Residential Hungria" project, which is a multifamily building with 12 apartments and 10 parking spaces distributed in 4 floors and a semi- basement, respectively. The original configuration of the project was modified and a system of base insulators with lead core was included in order to compare the profitability between both projects (Original and modified with insulators). The results obtained in the first stage show that with a reduced number of floors (04 floors) the profitability of the project modified with insulators is lower than the original one, however, after evaluating multiple options, it was obtained that from 07 floors it have a NPV of S / 172,077 an IIR of 24% higher than the COK which is 20%. We know the Philosophy and Principles of Earthquake Resistant Design contained in Standard E.030 of the National Building Regulations, it is recognized that providing complete protection against all earthquakes is not technically or economically feasible for most structures, which is why isolators is mainly focused on structures in the health and education sectors. With this project we want to promote the application of insulators to more projects of buildings and multifamily housing, verifying that, it can be economically profitable for the builder, which would benefit the unattended demand of the population that requires a anti seismic building prepared for an earthquake, minimizes repair costs, deaths and victims in eventual high-impact seismic movement even having to invest an additional percentage in the purchase of the property. / Trabajo de investigación