„Sketching the world“ bedeutet entwerfen von Welt mittels analogen und digitalen Zeichenmitteln - auch in Zukunft benötigt es dafür im Design Engineering der Künstlichen Intelligenz (KI) und der Emotionalen Intelligenz (EQ – nach Daniel Goleman). Zeichnen ist Kulturgut seit der Steinzeit und ist für die kulturelle Bildung als auch für das Design Engineering der Zukunft von großer Bedeutung. Zeichnen-Erfahrungen, sei es mit dem Stock im Sand oder mit dem Stift auf Papier, beginnt in der Primarbildung: Bereits hier ist es als Kulturtechnik essentiell für die Gesellschaft, indem der aktive Akt des Zeichnens Selbstausdruck und kulturelles Gedächtnis, Signifikat ist. Zeichnen ist individuelles und kollektives Wissens- und Bildungsmanagement für die Welt von morgen und muss in der Primabildung früh – multidisziplinär – verankert sein, soll es im Skizzieren, im Mapping, als Repräsentation und Projektion wirkungsvoll für das Design Engineering in Europa, auch in der Augmented Reality, eingesetzt werden.

Graft-versus-host disease (GvHD) of the skin is a severe allo-immune reaction and complication following allogeneic stem cell transplantation. Over the past years, intensive pre-clinical research has led to an improved understanding of the pathophysiology of acute and to a lesser extend chronic GvHD. This has translated into the approval of several new agents for the treatment of both forms of GvHD. This review summarizes the most recent advances in underlying pathomechanisms, clinical trials and newly approved agents for GvHD, with a special focus on skin involvement.

實質課稅原則為租稅法之重要原則，本論文經由以下個案，探討稅捐稽徵機關以往對實質課稅原則之運用。 一、稅務稽徵機關以實質課稅為由否准四大金融業以債券前手息扣繳稅款抵繳其營利事業所得稅，何謂實質課稅原則?租稅法律主義與實質課稅原則應如何調和？ 二、從認購(售)權證成本之發生成因、課稅爭議之歷史沿革、並從徵納雙方對所得稅法之見解，探討實質課稅原則與租稅法律主義之競合。 三、複委託交易個案之探討－此處探討現行涉外所得課稅規定是否有不妥之處。 四、未來即將上市之海外來台第一上市股票、跨境ETF與新上市之指數型權證可能稅賦之探討－由相類似國內金融商品之課稅規定分析，探討稅負上是否具有一致性。 本研究建議： 一、稅捐稽徵機關應履行探究經濟實質之義務，方可主張實質課稅。 二、給付國外勞務報酬是否課稅應以實質認定，建議應定性為所得稅法第8條第9款之所得，並就在台固定營業場所或營業代理人之情形實質認定，以兼顧課稅要件明確與實質課稅精神。 三、應明文闡述支付國外券商複委託交易手續費屬營業稅課稅範圍之判定標準，以符合租稅法律主義之規範。 四、金融商品之課稅架構，應謹守租稅中立原則，保持一致性，避免對特定金融商品做特殊解釋。 / This research explored four cases in order to find out how the tax authority applies “substance versus form doctrine” in the some disputes. 1.The right to claim tax credit for withholding tax derived from bond interest had been long disputed. Can we say the tax authority’s view is "substance over form"? Did the amended Income Tax Act on 2007 solve the said dispute? 2.On the contrary, the tax authority isn’t in the view of "substance over form" for the tax deduction of hedge cost by warrant issuer. This study summary several Administrative Court adjudications to explore each party’s view. Can "substance over form" govern” “taxation by law“? 3.Securities firms conducting the business of accepting orders to trade foreign securities involve VAT and source income issues. This study addresses why the tax disputes arise and how to solve them. 4.This study also analyzes investors’ possible tax liability of coming List Securities by Foreign Issuers, Offshore ETF and newly Index Warrant. The suggestions in the above cases are as follows. 1.The tax authority should fulfill its duty to find out the economical substance then has a right disallow tax evasion. 2.The principles for determining Taiwan source income can adopt PE and business agent concept to mitigate the conflict between tax payers and tax authority. 3.The tax authority should interpret the criteria why offshore securities firms’ services should impose VAT. 4.The tax authority should be in the view of "substance over form" and maintain consistency while issuing tax ruling.

<p>In recent years, two estimators have been proposed to correct the bias exhibited by the leastsquares (LS) estimator of the lagged dependent variable (LDV) coefficient in dynamic regression models when the sample is finite. They have been termed as &lsquo / mean-unbiased&rsquo / and &lsquo / medianunbiased&rsquo / estimators. Relative to other similar procedures in the literature, the two locationbased estimators have the advantage that they offer an exact and uniform methodology for LS estimation of the LDV coefficient in a first order autoregressive model with or without exogenous regressors i.e. ARX(1).</p> <p><br /> However, no attempt has been made to accurately establish and/or compare the statistical properties among these estimators, or relative to those of the LS estimator when the LDV coefficient is restricted to realistic values. Neither has there been an attempt to&nbsp / compare their performance in terms of their mean squared error (MSE) when various forms of the exogenous regressors are considered. Furthermore, only implicit confidence intervals have been given for the &lsquo / medianunbiased&rsquo / estimator. Explicit confidence bounds that are directly usable for inference are not available for either estimator. In this study a new estimator of the LDV coefficient is proposed / the &lsquo / most-probably-unbiased&rsquo / estimator. Its performance properties vis-a-vis the existing estimators are determined and compared when the parameter space of the LDV coefficient is restricted. In addition, the following new results are established: (1) an explicit computable form for the density of the LS estimator is derived for the first time and an efficient method for its numerical evaluation is proposed / (2) the exact bias, mean, median and mode of the distribution of the LS estimator are determined in three specifications of the ARX(1) model / (3) the exact variance and MSE of LS estimator is determined / (4) the standard error associated with the determination of same quantities when simulation rather than numerical integration method is used are established and the methods are compared in terms of computational time and effort / (5) an exact method of evaluating the density of the three estimators is described / (6) their exact bias, mean, variance and MSE are determined and analysed / and finally, (7) a method of obtaining the explicit exact confidence intervals from the distribution functions of the estimators is proposed.</p> <p><br /> The discussion and results show that the estimators are still biased in the usual sense: &lsquo / in expectation&rsquo / . However the bias is substantially reduced compared to that of the LS estimator. The findings are important in the specification of time-series regression models, point and interval estimation, decision theory, and simulation.</p>

Approved for public release; distribution is unlimited / Organizational cynicism is an attitude, characterized by frustration and negatively valenced beliefs, resulting primarily from unmet expectations, which is capable of being directed towards an organization in general and/or more specific facets of the organizational environment (Brockway, Carlson, Jones, & Bryant, 2002). This thesis presents an exploratory study into the causes of organizational cynicism at the United States Naval Academy. The study is based on focus groups involving 30 first class midshipmen (i.e., seniors). Gaps in expectations versus students' reality emerged as a cause of organizational cynicism. Themes such as (1) constraints on decision-making discretion, (2) disappointment in peers' actions, (3) organizational inconsistencies, and (4) emphasis on outside interests versus midshipmen's interests emerged as the strongest precursors to the development of cynicism. The effects of organizational cynicism were reported as (1) lack of organizational commitment and citizenship and (2) deficiencies in decision-making and risk taking skills. / Lieutenant, United States Navy

This study aims to explain the demarcations regarding which crimes that are seen as “acceptable” to commit as an police officer, and those who categorizes as “not acceptable”. The study is based on a qualitative, narrative method of semi-structured interviews. Antecedent research shows the strong subculture in the police force and the approach of seeing the police profession as a lifestyle. This study uses Erving Goffmans dramaturgic perspective on society by applying “Team”, “Front Stage and “Back Stage” to explain why the demarcations is the way it is. By studying “Front Stage” as police officers in front of the public and “Back Stage” as a closed space for the police officers, the essay intends to see how police officers, seen as a team, deal with wrongful acts made by an police officer. By using an constructed sorting model the study separated the data from ten interviewed police officers by categorizing into ways of legitimizing crimes commited by an police officer. The study aims to show understanding in why unethic and unlegal deeds by police officers are not reported, and therefore legitimized by the subculture. The conclusion of this essay is that there are two ways to legitimize wrongful acts of police officers. These two ways are by the norms “Us versus them” and the silence code. We created two concepts in combination with the use of the theories of Goffman. This paper will show how the two concepts, ”team offset” and ”team censoring”, can legitimize crimes as a part of the subculture. To be able to legitimize a wrongful act, the police officer needs to use his team. If the team can not legitimize the crime, it categorizes as “not acceptable”.

Firms often stand before decisions on whether to make or buy components. Various well-established theories that have been applied and developed to understand make or buy decisions have also been critiqued for not generating a well-based decision basis. Research indicates that make or buy decisions are more complex than most theories suggest and that theories within make or buy don’t seem to account for situations when the production technology does not exist in-house. In instances of new technology, in this case metal AM, there is a need to understand and account for the case specific attributes to determine the best course of action. This study explores the decision situation of invest to perform internally versus outsourcing of metal additive manufacturing. The aim is to investigate and identify what factors affect the decision. The research design is a qualitative exploratory case study including 10 interviews and a cost analysis of two products, to answer how metal additive manufacturing affects these decisions. The cost analysis is included, as economic performance is a factor of importance, which makes it meaningful to understand in such situations. The most prominent factors in the result are found to be competency, control, economy, interaction, organization and strategy. The results of the study indicate overlapping similarities of the results through existing theories and suggest that these decisions are more complex than the individual application of single theories. However, the cost analysis shows that the currently held outsourcing alternative is more expensive and this might indicate a non-rational decision in regards to the financial perspective. The main contribution of this study is to the field of decision-making with the conclusion of that individual theories are not sufficient to explain the phenomenon of invest to perform internally versus outsourcing. To evaluate these decisions, the results indicate the necessity to have a multi-criteria approach and include several theoretical perspectives.

L’étage Valanginien est caractérisé dans le registre sédimentaire par une excursion positive des isotopes du carbone (amplitude 1,5-2‰), appelée « Episode Weissert ». Cet événement coïncide avec des changements paléoenvironnementaux et paléoclimatiques majeurs. La formation de la province volcanique ignée du Paraná-Etendeka a été proposée comme principal facteur forçant contrôlant ces changements. Cependant, de récentes études démontrent que l’Episode Weissert précède systématiquement l’activité volcanique. Ainsi, les facteurs déclenchant qui contrôlent ces changements sont encore source de débat. Dans cette étude des analyses cyclostratigraphique, biostratigraphique, minéralogique et géochimique ont été réalisés sur des sites de moyennes et hautes latitudes (coupes d’Orpierre et de La Charce/Arnayon dans le Bassin Vocontien, site 765C dans la plaine abyssale Argo) dans le but (i) d’explorer la dynamique des changements paléoenvironnementaux à l’échelle locale versus globale et (ii) de discuter des possibles facteurs forçant contrôlant l’épisode Weissert. Les processus diagénétiques et sédimentologiques locaux, qui pouvaient modifier le signal paléoclimatique, ont été discuté avant des interprétations paléoenvironnementales. La calibration astronomique de l’épisode Weissert, réalisée sur la coupe d’Orpierre, a permis pour la première fois le calcul de flux détritiques et de nutriments dans le Bassin Vocontien. Ces résultats indiquent de rapides changements climatiques aux moyennes latitudes, marqués par des conditions plus humides pendant l’Episode Weissert et des conditions plus sèches au Valanginien supérieur. En parallèle de nouvelles données géochimiques et minéralogiques, réalisés sur le site ODP 765C, ont été intégrées à une compilation globale de données géochimique et minéralogique sur 23 coupes répartie dans cinq grands environnements. Trois ceintures climatiques latitudinales majeures ont été identifié durant le Valanginien : (i) une ceinture aride dans l’océan proto Nord Atlantique (~15-17°N), (ii) une ceinture climatique subtropical dans la marge NW téthysienne (~25-30°N), et (iii) une ceinture climatique chaude et tempéré aux sites de hautes latitudes (~53°S et ~40 à ~70°N). Il apparaît que durant cette période, des facteurs orbitaux et tectoniques peuvent avoir contrôlé la distribution de ces ceintures et les principaux changements durant l’Episode Weissert. / The Valanginian stage witnesses a positive carbon isotope excursion (amplitude 1.5-2‰) in the sedimentary records, the so-called « Weissert Episode ». This event coincides with major palaeoenvironmental and palaeoclimatic changes. The formation of the Paraná-Etendeka large igneous province has widely been proposed as the major driving force behind these changes. However recent investigations demonstrate that the Weissert Episode precedes the volcanic activity. Thus the driving force(s) behind these changes are still under debate. In the herein study, cyclostratigraphic, biostratigraphic, mineralogical and geochemical analyses have been performed on mid- and high latitudes sites (the Orpierre and Arnayon/La Charce sections in the Vocontian Basin, and the ODP hole 765C in the Argo abyssal plain) in order (i) to explore the dynamic of the local versus global processes in the palaeoenvironmental changes and (ii) to discuss the possible forcing factors behind the Weissert Episode. Local diagenetic and sedimentological processes that might bias the palaeoclimatic signals are highlighted and discussed before any palaeoenvironmental interpretation. The astronomical calibration of the Weissert Episode performed at Orpierre, allowed for the first time, the calculation of detrital and nutrient influxes into the Vocontian basin. They highlight rapid climate changes at mid latitudes, characterized by pronounced humid conditions during the Weissert Event (Early–Late Valanginian transition) and drier conditions in the Late Valanginian. In parallel, new geochemical and mineralogical analyses performed on the ODP hole 765C have been integrated to a global compilation of published geochemical and mineralogical data from 23 sections, located in five depositional environments. Three latitudinal belts have been recognized during the Valanginian : (i) an arid palaeolatitudinal belt in the Proto North Atlantic Ocean (~15–17°N), (ii) a subtropical climatic belt in the Northwestern Tethyan margin (~25–30°N) ; and (iii) a warm temperate palaeoclimatic belt in the high latitudes site (~53°S and ~40 to 70°N). It appears that during this period, both tectonic and orbital factors might have controlled the distribution of the palaeoclimatic belts and the major palaeoenvironmental changes during the Weissert Episode.

A partir da leitura de Ernesto Guerra da Cal em Língua e Estilo de Eça de Queiroz, um estudo completo dos procedimentos estilísticos de Eça, há citação sobre a leitura e a influência queirosiana no \"Modernismo\" espanhol, passagem esta que nos desafiou à procura da real importância da recepção da obra do autor lusitano na Espanha; definindo esta pesquisa como seu objeto de estudo uma série de artigos que haviam sido publicados em castelhano, acerca dessa temática, a partir de 1883 a 1903. Veremos a leitura \"versus\" da obra de Eça de Queirós e a leitura \"com\" a obra de Eça de Queirós na Espanha, alcançando a Geração de 98; e as traduções queirosianas editadas em castelhano, entre 1882 e 1915. / The starting point for the present essay is Guerra da Cal, Língua e Estilo de Eça de Queirós, a complet reading of Eça de Queirós stylistics, in which there are various references to the influence the Portuguese author in the Spanish \"Modernismo\". Following such point of view, this study focusses on a series of articles published between 1883 and 1903.Thus, we analyse here the \"pros\" and \"cons\" of the reception of Eça de Queirós\' oeuvre in Spain, including the reactions of the \"Generación del 98\" and an overview of the translations of the Portuguese novelist into Spanish between the years 1882 to 1915.

A boca é local de frequentes complicações relacionadas ao transplante de células tronco hematopoiéticas (TCTH) tais como xerostomia, disgeusia, disfagia, mucosite, infecções oportunistas e doença do enxerto contra hospedeiro (DECH). Sabe-se que estas complicações podem comprometer a qualidade de vida do paciente e interferir na morbidade pós-TCTH. O dentista é o profissional da saúde que deverá intervir no momento correto para tratar e minimizar esses efeitos secundários do TCTH. Para tanto é importante conhecermos o momento em que cada complicação ocorre para que a intervenção seja pronta e eficiente. O objetivo principal deste estudo foi identificar e quantificar as alterações bucais em indivíduos submetidos ao TCTH em cinco momentos consecutivos desde antes do início do condicionamento pré-TCTH até o dia 100 pós-TCTH. Como objetivos secundários buscamos investigar possíveis relações entre a severidade da mucosite oral e a manifestação da DECH com dados demograficos (sexo, idade), com o status de saude bucal (por meio dos índices IHO-S, CPOD, número de dentes cariados) e com a realização de adequação bucal pré-TCTH, e ainda, somente para a DECH, também foi investigada a possível relação entre esta doença com infecção sistêmica por citomegalovírus e com a manifestação de mucosite oral severa. Foram incluídos no estudo 27 indivíduos com doenças hematológicas do Serviço de Transplante de Medula Óssea do Hospital das Clínicas da Faculdade de Medicina da Universidade de São Paulo (HC-FMUSP), com idade 12 anos que receberam TCTH alogênico. Os indivíduos foram examinados em cinco momentos consecutivos. No primeiro momento, pré-TCTH, foi realizada a coleta de índices de saúde bucal e aplicação de questionário sobre o histórico de tratamentos odontológico prévios. Nos momentos de 10, 20, 60 e 100 dias pós-TCTH foram avaliadas as manifestações bucais presentes. A incidência de mucosite oral foi de 82,6% considerando todos os momentos avaliados. Mucosite oral severa, ou seja, graus 3 e 4 (OMS) foi observada em 57,9% dos pacientes avaliados nos momentos 2 e 3. Dez (37%) pacientes apresentaram GVHD em algum órgão, e destes, 8 (80%) apresentaram GVHD de boca. Infecção sistêmica por CMV foi diagnosticada em 6 (22,2%) pacientes. Concluímos que entre as queixas levantadas, dor bucal e disfagia foram as mais referidas. O período de maior incidência das complicações bucais foi nos segundo e terceiro momentos, ou seja, D+10 e D+20, representando deste forma, o período de maior morbidade do tratamento. Não houve associação entre a severidade de mucosite oral e idade, sexo, fonte de células, regime de condicionamento, número de dentes cariados, IHO-S, CPOD e preparo bucal pré-TCTH. Para a DECH a única relação encontrada foi para fonte de células, tendo sido observada menor chance de ocorrer DECH quando a fonte de células foi o sangue periférico. / The mouth is a well-known site of complications of the hematopoietic stem cell transplantation (HSCT) such as dry mouth, dysgeusia, dysphagia, mucositis, opportunistic infections and graft versus host disease (GVDH). It is known that these complications can compromise the patients quality of life and morbidity post-HSCT. The dentist is the health professional who should interfere at the right time to treat and minimize these side effects of HSCT. Thus, it is important to know the time at which each complication occurs to be dynamic and efficient. The main objective of this study was to identify and quantify the oral complications in patients treated with HSCT in five consecutive moments starting before conditioning chemotherapy until day 100 post-HSTC. As secondary objectives we seek to investigate possible relationships between the severity of oral mucositis and the manifestation of GVHD with demographic data (gender, age), with the oral health status (IHO-S, CPOD, number of decayed teeth) and dental treatment previously HSCT, and, only for GVHD, was also investigated the possible relationship between this disease with systemic cytomegalovirus infection and the manifestation of severe oral mucositis. It was included in the study 27 patients with hematologic diseases who were admitted in the Unit of Bone Marrow Transplantation, Hospital of Clinics, Faculty of Medicine, University of Sao Paulo (HC-FMUSP), 12 years old whom received allogeneic HSCT. The subjects were examined in five consecutive moments. At the first moment, before HSCT, the oral health índex evaluation and a questionnaire about history of previous dental treatments were performed. Besides that, 10, 20, 60 and 100 days after HSCT they were evaluated for oral manifestations. Oral mucositis incidence was 82,6% and 57,9% of these patients presented severe mucositis. Ten (37%) patients had GVHD in any organ, and of these, 8 (80%) had oral GVHD. Infection by CMV was diagnosed in 6 (22.2%) patients. We conclude that among the complaints raised, mouth pain and dysphagia were the most mentioned. The period of increased incidence of oral complications was the second and third times (D +10 and +20), representing the increased morbidity period. There was no association between the severity of oral mucositis and age, sex, cell source, conditioning regimen, number of decayed teeth, IHO-S, CPOD and dental treatment pre-HSCT. For GVHD the only relation found was with source of cells, in which, GVHD was less likely to occur when the source of cells was peripheral blood.