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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
131

The Impact of Violence Against Women on Child Growth, Morbidity and Survival : Studies in Bangladesh and Nicaragua

Åsling Monemi, Kajsa January 2008 (has links)
The aim of this thesis was to explore the impact of physical, sexual and emotional violence against women of reproductive age and the level of controlling behaviour in marriage on child health and survival in two different cultural settings: Bangladesh and Nicaragua. Data were acquired from four quantitative community-based studies. In two studies, a cohort including a prospective two year follow-up of 3164 mother-infant pairs in rural Bangladesh was investigated. A third study was a case-referent study in Nicaragua including mothers of 110 cases of under-five deaths and 203 referents, and in a forth study an other cohort of 1048 rural Bangladeshi women and their 2691 children was followed until 5 years of age. Maternal exposure to any form of violence, including physical, sexual, emotional, and controlling behaviour was independently associated with lower body size at birth, increased risk of stunting and under-weight at 24 months of age, slower growth velocity during the first two years of life and a higher incidence of diarrhoeal episodes and respiratory tract infections. In the Nicaraguan setting, the children of women who experienced any history of physical violence had a two-fold increase in risk of death before the age of 5 years, and those whose mothers experienced both physical and sexual violence had a six-fold increase in risk of death. In Bangladesh, an association between violence against women and under-five mortality was found among daughters of educated mothers who were exposed to severe physical violence or a high level of controlling behaviour in marriage. In all four studies, lifetime violence experience among participating mothers was high (37-69%), and the timing was less relevant than the exposure to violence per se. In conclusion, this investigation revealed that violence against women severely affects child health and survival. The findings are especially relevant in a context of high level of child under-nutrition, morbidity and under-five mortality. Efforts for protecting women from all forms of violence are needed as part of the interventions for improved child health.
132

Rätten till naturaprestation : Bortfaller rätten efter det att ett långvarigt embargo har lyfts?

Aziz, Diden January 2013 (has links)
Export is a top priority for Sweden's economy but for Swedish companies it may involve uncomfortable risks of exporting without sincere consideration. When the United Nations Security Council puts an embargo against a country, this often mean an import and export restriction. The thought is to push undemocratic regimes into respecting human rights. When the embargo is in force, however, the parties are not able to fulfill their contractual obligations, which practically means that the agreement will be suspended. The problem is what happens when an embargo is in force for a longer period of time. After the embargo is withdrawn, the price on the market may have changed significantly, which indicates a financial sacrifice for a seller if he has to provide specific performance to the buyer. The question thus is whether the seller, after a prolonged economic sanctions is withdrawn, still is obliged to provide specific performance? The United Nations Convention on Contracts for the International Sale of Goods (CISG) is applicable where both parties are signatories to CISG or by rules of international private law. To require performance as a buyer is a general right in Article 46 CISG, but there are exceptions to this rule in Article 28 CISG. Article 28 CISG states that if one party is entitled to require performance of any obligation by the other party, a court is not bound to enter a judgment for specific performance unless the court would do so under its own law in respect of similar contracts of sale not governed by this Convention. Since CISG advocates a harmonized application of international trade, the right to specific performance cannot be waived just on the basis of Article 28 CISG alone. With regard to good faith in international trade in Article 7 (1) CISG, the principle of reasonableness, which is a general principle that the CISG is based upon in accordance with Article 7 (2) CISG and 7.2.2 (b) UPICC, and with the support of international usage regularity observed in the trade concerned in Article 9 CISG, the right to specific performance does not exist anymore after a prolonged embargo has been withdrawn. / Export är högprioriterat för Sveriges ekonomi men för svenska företag kan det inne-bära obekväma risker med att exportera utan eftertanke. När Förenta Nationernas säkerhetsråd går in och lägger ett embargo mot en stat innebär detta ofta en import- och export restriktion. Tanken är att pressa odemokratiska regimer att respektera mänskliga rättigheter. När embargot är i kraft kan dock parterna inte uppfylla sina avtalsförpliktelser vilket innebär att avtalet blir suspenderat. Det problematiska är vad som händer då ett embargo är i kraft under en längre tid. Efter det att ett embargo lyfts kan priset på marknaden ändrats avsevärt vilket innebär en ekonomisk uppoffring för en säljare att tvingas fullgöra i natura. Frågan blir då om säljare efter det att en långvarig ekonomisk sanktion lyfts, fortfarande är tvingen att fullgöra i natura? Lag (1987:822) om internationella köp(CISG) blir tillämplig i det fall då båda parters stater är signatärer eller genom privaträttsliga regler. Att kräva fullgörelse som köpare är en generell rätt i artikel 46 CISG men det finns ett explicit undantag till denna regel i artikel 28 CISG. Artikel 28 CISG stadgar att domstol som ska lösa tvisten, inte är skyldig att meddela dom på fullgörelse om domstol enligt egen forumlandets egen lagstiftning inte skulle ha gjort detta. Skulle tvisten lösas i Svensk domstol blir 23 § köplag (1990:931) tillämplig. Eftersom CISG förespråkar en harmoniserad tillämpning inom internationell handel är det inte tillförlitligt att mena på att rätten till fullgörelse bortfaller med stöd av endast artikel 28 CISG. Med beaktande av god sed i internationell handel i artikel 7(1) CISG, principen om rimlighet/förnuftig person som är en generell princip som CISG är baserat på i enlighet med artikel 7(2) CISG och 7.2.2 (b) UPICC, samt med stöd av handelsbruk i artikel 9 CISG, bortfaller rätten till fullgörelse i natura efter det att ett långvarigt embargo har lyfts.
133

An Investigation of the Relationship between the Form of the Management Control System , Financial Performance and Business Performance on Non-life Insurance Industry under Financial and Non-financial Holding Company

Weng, Chi-Jung 08 September 2011 (has links)
This study focuses on what impact the Management Control System of Non-life Insurance Industry under Financial and Non-financial Holding Company has on a company¡¦s financial and business performance. (Management Control System, hereinafter referred to as MCS) . The scope of the MCS is not conclusive, it consists of management accounting and other control methods. This study adopts Simons¡¦s Diagnostic Control Systems and Interactive Control Systems as a yardstick, and the indicators of the financial and business performance are collected from Taiwan Insurance Institute. This study is based on the exploratory study --- in-depth interviews in case studies. In order to understand what types of the MCS a Non-life Insurance Industry company choices , and each respondent¡¦s feedback on the MCS , the study is followed by semi-structured interviews. By the comparison of multiple-case designs and a more in-depth discussion , this study has found that: (1) There is no special relationship of the MCS selection between Non-life Insurance Industry under Financial and Non-financial Holding Company . (2) Both Non-life Insurance Industry under Financial and Non-financial Holding Company have Strategic Alliances in marketing . (3) Only Non-life Insurance Industry under Financial Holding Company could take the advantage of the joint-marketing in the distribution channel of a bank. (4) Non-life Insurance Industry under Non-financial Holding Company tends to have better business performance when using Interactive Control Systems . Therefore, the study suggests that when Non-life Insurance Industry under Non-financial Holding Company tries to design the control system of an organization, it is better to use the Interactive Control System to help the performance of a company.
134

A walk through Llareggub : a reading of Dylan Thomas's Under milk wood

Fear, Alan Peter January 2012 (has links)
A peça radiofônica Under Milk Wood, de Dylan Thomas, nos mostra cenas de um dia na vida dos habitantes da cidadezinha litorânea de Llareggub, no País de Gales. Como galês que sou, residente no Brasil há duas décadas, tenho percebido que apesar de este escritor ser bastante conhecido por aqui, sua obra não é muito estudada nos círculos acadêmicos. Após conduzir uma pesquisa rudimentar no formato de entrevistas feitas a professores e estudantes universitários, concluí que a recepção da obra de Dylan Thomas fica prejudicada devido às amplas diferenças culturais que existem entre o Brasil e o País de Gales. A experiência de uma oficina de leitura de Under Milk Wood mostrou que estudantes brasileiros de literaturas de língua inglesa podem responder muito bem ao texto a partir do momento em que começam a perceber o tom local e o estilo do cenário e das personagens, bem como as particularidades linguísticas. A resposta dos leitores, e a sua fruição da obra, crescem significativamente à medida em que percebem que dominam aspectos históricos e culturais ligados à peça, e também as referências geográficas que fazem a ponte entre o cenário ficcional do vilarejo e as cidadezinhas litorâneas similares do País de Gales da vida real, com os hábitos característicos dos moradores locais. Com base no acima exposto, o objetivo desta dissertação é se constituir um guia de leitura que seja útil para estudantes de literaturas de língua inglesa externos ao Reino Unido, como aqueles que encontrei no Brasil, bem como para tradutores potenciais da peça, ou mesmo para leitores em geral que queiram compreender e usufruir melhor aquilo que a peça Under Milk Wood tem a oferecer. Para melhor acompanhar os leitores neste passeio pela cidade de Llareggub, decidi estruturar o capítulo principal desta dissertação no formato de comentários críticos formados por notas e observações técnicas que visam esclarecer elementos culturais que impedem que o leitor desavisado decodifique certos aspectos da peça. O trabalho vem dividido em três seções. Na primeira são introduzidos os referenciais históricos e geográficos do País de Gales, apresentados a partir da leitura dos reconhecidos historiadores galeses John Davies e Geraint Jenkins. As informações sobre a literatura galesa produzida em língua inglesa se embasam predominantemente em Glyn Jones e Stephen Knight. A segunda seção analisa a estrutura da obra e a terceira apresenta o guia de anotações página a página. A sequência inicia com a apresentação do vilarejo de Llareggub e sua contrapartida nas cidades litorâneas do País de Gales. O guia página a página elucida aspectos culturais relacionados à narrativa, explica expressões coloquiais anglo-galesas e oferece possibilidades de interpretação para certas cenas e situações. / Dylan Thomas’s play for voices Under Milk Wood offers us a glimpse into a day in the lives of the inhabitants of the fictional small Welsh seaside town of Llareggub. Welsh readers identify immediately with the eccentricity of village life and the cultural richness of the characters and setting that embody the spirit of Wales. As a Welshman living in Brazil for the last twenty years I have noticed that, although Dylan Thomas is well known here, his work is rarely studied in academic circles. After conducting a rudimentary research consisting of interviews with professors and university students, I concluded that the work of Dylan Thomas is not easily grasped because of the vast cultural differences between Brazil and Wales. An experimental reading workshop of Under Milk Wood has shown that Brazilian English Literature students respond well to the work when they begin to understand the local tone and style of the setting and characters, including the linguistic peculiarities. Having a better knowledge of the cultural and historical aspects of the play, as well as geographical references for possible locations of the town and parallels with factual settings and habits of native townsfolk, can help readers to better understand and enjoy the work. The purpose of this thesis, therefore, is to function as a guide for non-English native students of English Literature, such as I have encountered in Brazil, for potential translators of the play, or even for readers in general who wish to reach a better understanding of Under Milk Wood and take more enjoyment from it. In order to accompany the student as a guide through the town of Llareggub I decided to build this thesis in the format of a set of annotated critical comments, consisting of a number of technical observations and notes that aim at elucidating the cultural elements that prevent the otherwise uninformed reader to make his way through the play. The thesis is divided into three sections. In the first part I refer to elements in the history and geography of Wales. As a support for this contextualization chapter I resort to the foremost historians of Wales, John Davies and Geraint Jenkins. For Welsh literature written in English, Glyn Jones and Stephen Knight have been the principal authors researched. The second section discusses the structure of the play with excerpts and a description of the town of Llareggub paralleled historically and geographically with factual seaside towns in Wales. The third section consists of a page by page guide, in the form of explanatory notes, of the play itself. This page by page guide elucidates the cultural aspects of Wales found in the narrative, explains Welsh-English colloquial language used and offers possible interpretations of scenes and situations.
135

A walk through Llareggub : a reading of Dylan Thomas's Under milk wood

Fear, Alan Peter January 2012 (has links)
A peça radiofônica Under Milk Wood, de Dylan Thomas, nos mostra cenas de um dia na vida dos habitantes da cidadezinha litorânea de Llareggub, no País de Gales. Como galês que sou, residente no Brasil há duas décadas, tenho percebido que apesar de este escritor ser bastante conhecido por aqui, sua obra não é muito estudada nos círculos acadêmicos. Após conduzir uma pesquisa rudimentar no formato de entrevistas feitas a professores e estudantes universitários, concluí que a recepção da obra de Dylan Thomas fica prejudicada devido às amplas diferenças culturais que existem entre o Brasil e o País de Gales. A experiência de uma oficina de leitura de Under Milk Wood mostrou que estudantes brasileiros de literaturas de língua inglesa podem responder muito bem ao texto a partir do momento em que começam a perceber o tom local e o estilo do cenário e das personagens, bem como as particularidades linguísticas. A resposta dos leitores, e a sua fruição da obra, crescem significativamente à medida em que percebem que dominam aspectos históricos e culturais ligados à peça, e também as referências geográficas que fazem a ponte entre o cenário ficcional do vilarejo e as cidadezinhas litorâneas similares do País de Gales da vida real, com os hábitos característicos dos moradores locais. Com base no acima exposto, o objetivo desta dissertação é se constituir um guia de leitura que seja útil para estudantes de literaturas de língua inglesa externos ao Reino Unido, como aqueles que encontrei no Brasil, bem como para tradutores potenciais da peça, ou mesmo para leitores em geral que queiram compreender e usufruir melhor aquilo que a peça Under Milk Wood tem a oferecer. Para melhor acompanhar os leitores neste passeio pela cidade de Llareggub, decidi estruturar o capítulo principal desta dissertação no formato de comentários críticos formados por notas e observações técnicas que visam esclarecer elementos culturais que impedem que o leitor desavisado decodifique certos aspectos da peça. O trabalho vem dividido em três seções. Na primeira são introduzidos os referenciais históricos e geográficos do País de Gales, apresentados a partir da leitura dos reconhecidos historiadores galeses John Davies e Geraint Jenkins. As informações sobre a literatura galesa produzida em língua inglesa se embasam predominantemente em Glyn Jones e Stephen Knight. A segunda seção analisa a estrutura da obra e a terceira apresenta o guia de anotações página a página. A sequência inicia com a apresentação do vilarejo de Llareggub e sua contrapartida nas cidades litorâneas do País de Gales. O guia página a página elucida aspectos culturais relacionados à narrativa, explica expressões coloquiais anglo-galesas e oferece possibilidades de interpretação para certas cenas e situações. / Dylan Thomas’s play for voices Under Milk Wood offers us a glimpse into a day in the lives of the inhabitants of the fictional small Welsh seaside town of Llareggub. Welsh readers identify immediately with the eccentricity of village life and the cultural richness of the characters and setting that embody the spirit of Wales. As a Welshman living in Brazil for the last twenty years I have noticed that, although Dylan Thomas is well known here, his work is rarely studied in academic circles. After conducting a rudimentary research consisting of interviews with professors and university students, I concluded that the work of Dylan Thomas is not easily grasped because of the vast cultural differences between Brazil and Wales. An experimental reading workshop of Under Milk Wood has shown that Brazilian English Literature students respond well to the work when they begin to understand the local tone and style of the setting and characters, including the linguistic peculiarities. Having a better knowledge of the cultural and historical aspects of the play, as well as geographical references for possible locations of the town and parallels with factual settings and habits of native townsfolk, can help readers to better understand and enjoy the work. The purpose of this thesis, therefore, is to function as a guide for non-English native students of English Literature, such as I have encountered in Brazil, for potential translators of the play, or even for readers in general who wish to reach a better understanding of Under Milk Wood and take more enjoyment from it. In order to accompany the student as a guide through the town of Llareggub I decided to build this thesis in the format of a set of annotated critical comments, consisting of a number of technical observations and notes that aim at elucidating the cultural elements that prevent the otherwise uninformed reader to make his way through the play. The thesis is divided into three sections. In the first part I refer to elements in the history and geography of Wales. As a support for this contextualization chapter I resort to the foremost historians of Wales, John Davies and Geraint Jenkins. For Welsh literature written in English, Glyn Jones and Stephen Knight have been the principal authors researched. The second section discusses the structure of the play with excerpts and a description of the town of Llareggub paralleled historically and geographically with factual seaside towns in Wales. The third section consists of a page by page guide, in the form of explanatory notes, of the play itself. This page by page guide elucidates the cultural aspects of Wales found in the narrative, explains Welsh-English colloquial language used and offers possible interpretations of scenes and situations.
136

A walk through Llareggub : a reading of Dylan Thomas's Under milk wood

Fear, Alan Peter January 2012 (has links)
A peça radiofônica Under Milk Wood, de Dylan Thomas, nos mostra cenas de um dia na vida dos habitantes da cidadezinha litorânea de Llareggub, no País de Gales. Como galês que sou, residente no Brasil há duas décadas, tenho percebido que apesar de este escritor ser bastante conhecido por aqui, sua obra não é muito estudada nos círculos acadêmicos. Após conduzir uma pesquisa rudimentar no formato de entrevistas feitas a professores e estudantes universitários, concluí que a recepção da obra de Dylan Thomas fica prejudicada devido às amplas diferenças culturais que existem entre o Brasil e o País de Gales. A experiência de uma oficina de leitura de Under Milk Wood mostrou que estudantes brasileiros de literaturas de língua inglesa podem responder muito bem ao texto a partir do momento em que começam a perceber o tom local e o estilo do cenário e das personagens, bem como as particularidades linguísticas. A resposta dos leitores, e a sua fruição da obra, crescem significativamente à medida em que percebem que dominam aspectos históricos e culturais ligados à peça, e também as referências geográficas que fazem a ponte entre o cenário ficcional do vilarejo e as cidadezinhas litorâneas similares do País de Gales da vida real, com os hábitos característicos dos moradores locais. Com base no acima exposto, o objetivo desta dissertação é se constituir um guia de leitura que seja útil para estudantes de literaturas de língua inglesa externos ao Reino Unido, como aqueles que encontrei no Brasil, bem como para tradutores potenciais da peça, ou mesmo para leitores em geral que queiram compreender e usufruir melhor aquilo que a peça Under Milk Wood tem a oferecer. Para melhor acompanhar os leitores neste passeio pela cidade de Llareggub, decidi estruturar o capítulo principal desta dissertação no formato de comentários críticos formados por notas e observações técnicas que visam esclarecer elementos culturais que impedem que o leitor desavisado decodifique certos aspectos da peça. O trabalho vem dividido em três seções. Na primeira são introduzidos os referenciais históricos e geográficos do País de Gales, apresentados a partir da leitura dos reconhecidos historiadores galeses John Davies e Geraint Jenkins. As informações sobre a literatura galesa produzida em língua inglesa se embasam predominantemente em Glyn Jones e Stephen Knight. A segunda seção analisa a estrutura da obra e a terceira apresenta o guia de anotações página a página. A sequência inicia com a apresentação do vilarejo de Llareggub e sua contrapartida nas cidades litorâneas do País de Gales. O guia página a página elucida aspectos culturais relacionados à narrativa, explica expressões coloquiais anglo-galesas e oferece possibilidades de interpretação para certas cenas e situações. / Dylan Thomas’s play for voices Under Milk Wood offers us a glimpse into a day in the lives of the inhabitants of the fictional small Welsh seaside town of Llareggub. Welsh readers identify immediately with the eccentricity of village life and the cultural richness of the characters and setting that embody the spirit of Wales. As a Welshman living in Brazil for the last twenty years I have noticed that, although Dylan Thomas is well known here, his work is rarely studied in academic circles. After conducting a rudimentary research consisting of interviews with professors and university students, I concluded that the work of Dylan Thomas is not easily grasped because of the vast cultural differences between Brazil and Wales. An experimental reading workshop of Under Milk Wood has shown that Brazilian English Literature students respond well to the work when they begin to understand the local tone and style of the setting and characters, including the linguistic peculiarities. Having a better knowledge of the cultural and historical aspects of the play, as well as geographical references for possible locations of the town and parallels with factual settings and habits of native townsfolk, can help readers to better understand and enjoy the work. The purpose of this thesis, therefore, is to function as a guide for non-English native students of English Literature, such as I have encountered in Brazil, for potential translators of the play, or even for readers in general who wish to reach a better understanding of Under Milk Wood and take more enjoyment from it. In order to accompany the student as a guide through the town of Llareggub I decided to build this thesis in the format of a set of annotated critical comments, consisting of a number of technical observations and notes that aim at elucidating the cultural elements that prevent the otherwise uninformed reader to make his way through the play. The thesis is divided into three sections. In the first part I refer to elements in the history and geography of Wales. As a support for this contextualization chapter I resort to the foremost historians of Wales, John Davies and Geraint Jenkins. For Welsh literature written in English, Glyn Jones and Stephen Knight have been the principal authors researched. The second section discusses the structure of the play with excerpts and a description of the town of Llareggub paralleled historically and geographically with factual seaside towns in Wales. The third section consists of a page by page guide, in the form of explanatory notes, of the play itself. This page by page guide elucidates the cultural aspects of Wales found in the narrative, explains Welsh-English colloquial language used and offers possible interpretations of scenes and situations.
137

Subvaloração versus subfaturamento na importação: a resposta sancionadora do direito brasileiro

Alencar, Luciano Bushatsky Andrade de 25 June 2018 (has links)
Submitted by Luciano Alencar (lbalencar@outlook.com) on 2018-07-24T16:23:43Z No. of bitstreams: 1 Dissertação LucianovBANCA24072018.pdf: 957467 bytes, checksum: 595bb85411e7a77402522fe02b5ebf93 (MD5) / Approved for entry into archive by Thais Oliveira (thais.oliveira@fgv.br) on 2018-07-24T16:27:50Z (GMT) No. of bitstreams: 1 Dissertação LucianovBANCA24072018.pdf: 957467 bytes, checksum: 595bb85411e7a77402522fe02b5ebf93 (MD5) / Approved for entry into archive by Suzane Guimarães (suzane.guimaraes@fgv.br) on 2018-07-24T17:21:41Z (GMT) No. of bitstreams: 1 Dissertação LucianovBANCA24072018.pdf: 957467 bytes, checksum: 595bb85411e7a77402522fe02b5ebf93 (MD5) / Made available in DSpace on 2018-07-24T17:21:41Z (GMT). No. of bitstreams: 1 Dissertação LucianovBANCA24072018.pdf: 957467 bytes, checksum: 595bb85411e7a77402522fe02b5ebf93 (MD5) Previous issue date: 2018-06-25 / Esta dissertação visa elucidar as sanções aplicadas pelas autoridades brasileiras em resposta aos erros e às fraudes no uso do Acordo de Valoração Aduaneira nas atividades de importação. A narrativa é orientada por um caso real prático, que é utilizado no decorrer do trabalho para exemplificar, na prática aduaneira os efeitos dos assuntos abordados. Primeiro é apresentado o Acordo de Valoração Aduaneira e os seis métodos de valoração aduaneira previstos no acordo internacional. Em seguida, é feita a diferenciação entre o erro na aplicação do acordo e a fraude, classificando o primeiro como subvaloração e o segundo como subfaturamento. É realizada uma análise, sob a ótica do Direito Administrativo e Tributário Sancionador, para avaliar as sanções aplicáveis às duas práticas, comparando a prática brasileira com as previsões normativas contidas no Acordo de Valoração Aduaneira. Neste capítulo, ainda, é abordado o conflito entre as disposições contidas nas normas internas da Receita Federal do Brasil e o conteúdo do Acordo de Valoração Aduaneira, sob a ótica da hierarquia dos tratados na legislação tributária brasileira. No capítulo seguinte são apresentados os tipos penais de contrabando e descaminho e identificado qual deles é aplicável para as práticas de subvaloração e subfaturamento. O capítulo final consolida as críticas à legislação interna brasileira, terminando com uma proposta de lege ferenda para alteração dos dispositivos que não privilegiam a aplicação do AVA nos casos de valoração aduaneira nas importações. Neste contexto o presente trabalho tem como objetivo identificar se a aduana brasileira faz uso da normativa internacional para verificação do valor aduaneiro, se há diferença entre o subfaturamento e a subvaloração para fins de qualificação da conduta como criminosa ou não, quais as sanções administrativas e os tipos penais que atraem a subsunção da prática de subfaturamento, suas características e, por fim, sugerir alterações normativas de modo a esclarecer aos operadores do direito qual o procedimento a ser adotado pela aduana para verificação do valor aduaneiro e as sanções aplicáveis quando comprovada tal prática. A metodologia utilizada nas pesquisas envolveu consultas à jurisprudência e análise da legislação vigente e da rotina de atividades aduaneiras. Foi possível identificar a falta de correspondência da legislação aduaneira brasileira com os dispositivos do Acordo de Valoração Aduaneira, as diferenças entre subfaturamento e subvaloração, e também as consequências penais originadas destas práticas. / This work aims to explain how the Brazilian Customs Authorities have been imposing sanctions provided in the Customs Valuation Agreement (CVA) in response to both errors and frauds commited in import activities. The narrative is based on a real case, which is described herein to demonstrate how the issues at hand are addressed in customs practice. Firstly we begin by presenting the CVA and the six methods of customs valuation provided in the International Agreement, followed by an explanation on the distinction between errors and fraud, which designates the first as under-valuation and the second as under-invoicing. In the following chapter, we study the differences in approach to the sanctions from both a Brazilian Administrative and Tax Law perspective comparing the Brazilian practice with the legal rules contained in the CVA. The following chapter presents the criminal types of smuggling and import tax fraud as a means to identify which of them is applicable to under-valuation and under-invoicing practices. The final chapter further scrutinizes the Brazilian domestic legislation, culminating in the proposal of a new Bill of Law seeking to change the provisions that have an adverse impact on the application of the CVA to import customs valuation. In the context of the foregoing, the objective of this work is to identify whether the Brazilian customs use international regulations to determine the customs value; whether there is a difference between under-invoicing and under-valuation for the purposes of ascertaining the conduct as criminal or not; which administrative sanctions and criminal penalties should apply to the act of under invoicing; and finally, to suggest normative changes as means to clarify to the legal community the procedure to be adopted by the customs authority in determining the value of goods and the applicable penalties if an offense is committed. The methodology used in the research involved case law consultations and analysis of the current legislation and routine customs activities. It was possible to identify the lack of correspondence between the Brazilian Customs legislation and the provisions of the CVA, as well as the differences between under-invoicing and under-valuation and the criminal consequences resulting from these two practices.
138

Použití měn a měnových kurzů při vykazování dle IFRS vs. českých účetních předpisů / The use of currencies and exchange rates when reporting under IFRS vs. Czech accounting regulations

Erlebach, Milan January 2011 (has links)
The aim of this thesis is to describe problematics of accounting and reporting of foreign currency, application of exchange rates and rise and settlement of exchange differences in reporting under International Financial Reporting Standards and Czech accounting regulations. The thesis is also focused on comparison of the dissimilarities between those systems, especially in the field of selection and proper use of foreign currencies, exchange rates and on dissimilarities in the rise and settlement of exchange differences in the various stages of the accounting period and various situations. Thesis clearly informs about problematics of currency and exchange rates and shows on practical examples application of such rules.
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Hur representeras etniska minoriteter under skyddsutrustning? : En komparativ semiotisk innehållsanalys av Under Armours reklamfilmer ur ett postkolonialt perspektiv / How are ethnic minorities represented under armour? : A comparative semiotic content analysis of Under Armour's commercials from a postcolonial perspective

Sörling, Oskar, Zolic, Hasib January 2021 (has links)
Med bakgrund i Black Lives Matter-demonstrationerna problematiserar den här studien två reklamfilmer från sport- och klädföretaget Under Armours (UA:s) kampanj The only way is through med syfte att studera hur normer och värderingar främjas utifrån jämlikhet och mångfald i UA:s reklamfilmer. Detta studeras genom att undersöka hur vita personer, färgade personer (POC) och personer med olika etnisk bakgrund representeras i UA:s reklamfilmer och vad det finns för likheter och skillnader mellan dessa representationer. Det teoretiska ramverket utgår ifrån Stuart Halls representationsteori och postkoloniala teorier om orienten. Med fokus på narrativet i reklamfilmerna analyseras denotationer, konnotationer och myter genom en semiotisk metod. Med hjälp av det semiotiska analysverktyget analyseras representationer av POC och personer med olika etnisk bakgrund utifrån ett postkolonialt perspektiv. Resultatet visade att det finns skillnader mellan de etniska representationerna och slutsatser dras om att främjandet av normer och värderingar utifrån jämlikhet och mångfald skiljer sig åt mellan reklamfilmerna. / Based on the Black Lives Matter demonstrations, this study problematizes two commercials from the sports and clothing company Under Armors (UA) campaign The only way is through with the goal of studying how norms and values ​​are promoted based on equality and diversity in UA's advertising. This is studied by examining how white people, people of color (POC) and people with different ethnic backgrounds are represented in UA's advertising and what similarities and differences there are between these representations. The theoretical framework is based on Stuart Hall's theory of representation and postcolonial theories of the Orient. With a focus on the narratives in the advertisement; denotations, connotations and myths are analyzed through a semiotic method. Using a semiotic analytical tool, representations of POC and people with different ethnic backgrounds are analyzed from a postcolonial perspective. The results showed that there are differences between the ethnic representations and conclusions are drawn that the promotion of norms and values ​​based on equality and diversity differs between the commercials.
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The effect of model calibration on noisy label detection / Effekten av modellkalibrering vid detektering av felmärkta bildetiketter

Joel Söderberg, Max January 2023 (has links)
The advances in deep neural networks in recent years have opened up the possibility of using image classification as a valuable tool in various areas, such as medical diagnosis from x-ray images. However, training deep neural networks requires large amounts of annotated data which has to be labelled manually, by a person. This process always involves a risk of data getting the wrong label, either by mistake or ill will, and training a machine learning model on mislabelled images has a negative impact on accuracy. Studies have shown that deep neural networks are so powerful at memorization that if they train on mislabelled data, they will eventually overfit this data, meaning learning a data representation that does not fully mirror real data. It is therefore vital to filter out these images. Area under the margin is a method that filters out mislabelled images by observing the changes in a network’s predictions during training. This method does however not take into consideration the overconfidence in deep neural networks and the uncertainty of a model can give indications of mislabelled images during training. Calibrating the confidence can be done through label smoothing and this thesis aims to investigate if the performance of Area under the margin can be improved when combined with different smoothing techniques. The goal is to develop a better insight into how different types of label noise affects models in terms of confidence, accuracy and the impact it has depending on the dataset itself. Three different label smoothing techniques will be applied to evaluate how well they can mitigate overconfidence, prevent the model from memorizing the mislabelled samples and if this can improve the filtering process for the Area under the margin method. Results show when training on data with noise present, adding label smoothing improves accuracy, an indication of noise robustness. Label noise is seen to decrease confidence in the model and at the same time reduce the calibration. Adding label smoothing prevents this and allows the model to be more robust as the noise rate increases. In the filtering process, label smoothing was seen to prevent correctly labelled samples to be filtered and received a better accuracy at identifying the noise. This did not improve the classification results on the filtered data, indicating that it is more important to filter out as many mislabelled samples as possible even if this means filtering out correctly labelled images as well. The label smoothing methods used in this work was set up to preserve calibration, a future topic of research could be to adjust the hyperparameters to increase confidence instead, focusing on removing as much noise as possible. / De senaste årens framsteg inom djupa neurala nätverk har öppnat för möjligheten att använda bildklassificering som ett värdefullt verktyg inom olika områden, såsom medicinsk diagnos från röntgenbilder. Men att träna djupa neurala nätverk kräver stora mängder annoterad data som måste märkas antingen av människor eller datorer. Denna process involverar alltid med en risk för att data får fel etikett, antingen av misstag eller av uppsåt och att träna en maskininlärningsmodell på felmärkta bilder har negativ inverkan på resultatet. Studier har visat att djupa neurala nätverk är så kraftfulla att memorera att om de tränar på felmärkta data, kommer de så småningom att överanpassa dessa data, vilket betyder att de kommer att lära sig en representation som inte helt speglar verklig data. Det är därför viktigt att filtrera bort dessa bilder. Area under marginalen är en metod som filtrerar bort felmärkta bilder genom att observera förändringarna i ett nätverks beteende under träning. Denna metod tar dock inte hänsyn till översäkerhet i djupa neurala nätverk och osäkerheten i en modell kan ge indikationer på felmärkta bilder under träning. Kalibrering av förtroendet kan göras genom etikettutjämning och denna uppsats syftar till att undersöka om prestandan för Area under marginalen kan förbättras i kombination med olika tekniker för etikettutjämning. Målet är att utveckla en bättre insikt i hur olika typer av brusiga etiketter påverkar modeller när det gäller tillförlitlighet, noggrannhet och den påverkan det har beroende på själva datasetet. Tre olika tekniker för etikettutjämning kommer att tillämpas för att utvärdera hur väl de kan mildra översäkerheten, förhindra modellen från att memorera de felmärkta bilderna och om detta kan förbättra filtreringsprocessen för Area under marginalen-metoden. Resultaten visar att när man tränar på data innehållande felmärkt data, förbättrar etikettutjämning noggrannheten vilket indikerar på robusthet mot felmärkning. Felmärkning tycks minska säkerheten hos modellen och samtidigt minska kalibreringen. Att lägga till etikettutjämning förhindrar detta och gör att modellen blir mer robust när mängden brusiga etiketter ökar. I filtreringsprocessen sågs att etikettutjämning förhindrar att korrekt märkt data filtreras bort och fick en bättre noggrannhet vid identifiering av bruset. Detta förbättrade dock inte klassificeringsresultaten på den filtrerade datan, vilket indikerar att det är viktigare att filtrera bort så mycket felmärkta prover som möjligt även om detta innebär att filtrera bort korrekt märkta bilder. Metoderna för etikettutjämning som används i detta arbete sattes upp för att bevara kalibreringen, ett framtida forskningsämne kan vara att justera hyperparametrarna för att istället öka förtroendet, med fokus på att ta bort så mycket felmärkta etiketter som möjligt.

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