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Dissertations / Theses on the topic 'Procedure'

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1

Moeckel, Ian. "Under Procedure." OpenSIUC, 2020. https://opensiuc.lib.siu.edu/theses/2747.

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2

Green, Lucy Anne. "The validity, reliability and responsiveness of procedure based assessment in simulated vascular procedures." Thesis, University of Hull, 2014. http://hydra.hull.ac.uk/resources/hull:11484.

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Introduction: Procedure based assessment (PBA) has been shown to be valid and reliable in the workplace however whether this translates to the simulation setting has not yet been demonstrated. Therefore the aim of this thesis is to demonstrate that PBA is a valid, reliable and responsive assessment tool in simulated vascular procedures. Methods: Three experiments based on simulated vascular operations were designed to explore the validity, reliability and responsiveness of PBA utilising 3 commonly performed vascular procedures. The global and task specific checklist (GTSC) and global summary score (GSS) of a modified PBA were analysed separately. Validity was determined by correlating performance with prior operative experience (number of operations previously observed and performed) and stage in surgical training. Reliability and responsiveness was determined by use of multiple raters and assessing change in performance over time. Results: The modified PBA was found to be a valid assessment method based on number of operations previously performed (r=0.446 p=0.029 for the GTSC and r=0.553 p= 0.005 for the GSS) but not for operations previously observed. Only the PBA GTSC was valid for stage of surgical training (r= 0.588 p=0.002). The modified PBA demonstrated good inter-rater reliability (r= 0.665 p= 0.005 for the GTSC and r= 0.843 p> 0.001 for the GSS) during simulated vascular procedures. Intra-rater reliability was not demonstrated. The PBA GSS was found to be responsive to improved performance (WSR p< 0.001) but the PBA GTSC was not (WSR p = 0.104). Conclusion: The modified PBA is a valid assessment of surgical skill when correlated with previous operative performance. Observation alone appears to contribute little to assessment outcomes. Performance is index specific and not fully dependant on training level. PBA has only partial reliability in simulated vascular procedure due to the lack of intra-rater reliability. PBA was responsive to practice effect suggesting it could be useful to monitor trainee performance in simulation. PBA potentially has a role in simulation assessment but did not demonstrate sufficient reliability for high stakes examination.
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Ockerman, Jennifer Jo. "Task guidance and procedure context : aiding workers in appropriate procedure following." Diss., Georgia Institute of Technology, 2000. http://hdl.handle.net/1853/24565.

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Petrochilos, Georgios C. "Procedural detachment in international commercial arbitration : the law applicable to arbitral procedure." Thesis, University of Oxford, 2000. https://ora.ox.ac.uk/objects/uuid:41c82c4d-d708-4cfe-b853-d50e41ea0773.

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This thesis seeks to ascertain the rules of private international law determining the procedural law of international commercial arbitral proceedings. In an Introduction, the author outlines the fundamental notions, introduces the topic and the major doctrines and issues, and sets out his methodology and structure of the work. The thesis examine first, as a preliminary issue, the considerations influencing the assumption of jurisdiction over arbitral proceedings. Chapter 1 discusses the various theories on the lex arbitri (the law supplying the general legal framework of an arbitration) as relevant to the procedural law, and concludes that they are deductive and therefore unable to satisfactorily to determine the applicable procedural law. Chapter 2 analyses major national laws as case-studies of the technique and scope of application of international arbitration law, and suggests a model of legislative and court jurisdiction based on the legal concept of 'seat of the arbitration' and on considerations based on the most appropriate court to control an arbitration. Chapter 3 discusses the obligations of the state of the seat under the European Convention on Human Rights and confirms the findings in Chapter 2. In a second part, the thesis elaborates on the title and extent of permissible municipal law interference. Chapter 4 tests the validity of the propositions derived from Chapters 2 and 3 against arbitral practice and concludes that seldom will arbitrators derogate from the law of the seat. Chapter 5 examines the particular case of arbitrations with states and similar entities. The third part discusses the relevance of compliance with the law of the seat at the stage of enforcement of an award. Chapter 6 deals with the technical issue of whether annulment at the place of making precludes enforcement in other fora. That chapter gives the opportunity to discuss models of separation of international jurisdiction and co-operation between different jurisdictions from a practical perspective. It thus serves as a convenient introduction to Chapter 7, which discusses the more abstract question of the nexus required between an arbitral award and the municipal law of the state of rendition in order for the award to enter, in limine, the scope of application of the international instruments in the field. The thesis ends with Conclusions in the form of model provisions for municipal law and arbitration rules.
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Shukuroglou, Vicky, and winepony@gmail com. "Origins, procedure and artefact." RMIT University. Art, 2010. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20100329.154248.

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Found and collected natural (organic) and industrial materials are conducive to Vicky Shukuroglou's making of artefacts. They have particular properties of materiality and origin for engagement, interpretation and intervention. Materials are sourced, selected and collected from such diverse environments as urban industries and remote coastal environs. They are chosen for their working properties, personal associations, and qualities such as colour, form, texture, weight, structure and material composition. Her observations of and responses to these diverse environments and their local materials become the influence in the process of making. Objects - such as hair and bone - are investigated and reflected upon as they hold certain qualities that appeal and intrigue, and inspire creative responses. Materials are significantly altered from their original form and utilised for the construction of works, or engaged with as 'objects' for inclusion that remain largely as they were found. They are built onto, extended, reconstructed, enclosed or joined with the constructed elements. Visual energy and ambiguity created from common and opposing qualities is considered and utilised in the interpretation of found forms. In the building of these objects or assemblages, they take on a detailed and intimate identity, whose scale expands beyond the hand held object. The process and activity of making is a vehicle for further observation and learning, generating an understanding and insight into the relationships of place, structure, form, movement, space, and personal methodologies.
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Hernandez, Tony. "Test Procedure Validation Process." Digital Commons at Loyola Marymount University and Loyola Law School, 2011. https://digitalcommons.lmu.edu/etd/401.

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In System Test, there is currently no common test procedure validation process across commercial, civil and government programs. Enterprise processes simply state to perform verification and validation. The method of satisfying that requirement is left to each individual organization and/or program. The process is generic in order to support an Enterprise of products that can vary from military weapons to commercial satellites. A common test procedure validation process can be adopted which is platform and program independent to provide more guidance than the top level Enterprise process. The method of allowing each System Test program to define their own validation process results in inconsistencies between programs. Important Lessons Learned which could result in an improved validation process for a particular program are not captured. Costly rework is incurred without standardization. The root causes for Test Procedure rework fall in three common categories as shown in Table 1. Program X is an example of a program which does not follow a standard validation process. Therefore their process is incomplete and results in significant rework. This document will limit its scope to focus on standardizing Program X's process to the validation process currently used by the majority of programs in System Test. The goal is to develop a standard procedure and in tum reduce the number of validation process issues (rework) currently plaguing Program X. During this process, techniques from Lean and Quality courses will be utilized.
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PEZONE, TONIA. "Trust e procedure concorsuali." Doctoral thesis, Università di Foggia, 2014. http://hdl.handle.net/11369/331862.

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ABSTRACT IN ITALIANO L’indagine prende le mosse, da un lato, dal crescente ricorso alle tecniche di specializzazione della responsabilità patrimoniale e, dall’altro, dalla conquista di spazi sempre più ampi dell’autonomia privata nella gestione dell’insolvenza, sia del debitore fallibile che per quello non fallibile. Il trust, data la sua flessibilità e l’attitudine al raggiungimento ed il soddisfacimento di una pluralità di scopi ed interessi per il tramite della separazione patrimoniale, risulterebbe essere lo strumento ideale per l’autonomia privata per la migliore gestione dei rapporti creditori e per la tutela del credito nella fase patologica del rapporto obbligatorio. La prima questione che si pone è in ordine alla possibilità in generale dei privati di utilizzare tale strumento per il soddisfacimento dei propri interessi, atteso che il trust, non solo affonda le sue radici normative in un ordinamento diverso dal nostro, ma appartenente anche ad un sistema giuridico diverso, quale quello di common law. Né si tratta di un istituto di creazione dottrinale nostrano, come è stato il negozio fiduciario, del quale tuttavia il trust partecipa, in quanto in capo al trustee , oltre all’acquisto della titolarità dei beni destinati ad uno scopo , grava un fascio di obbligazioni di tipo fiduciario, strumentali al perseguimento delle finalità enucleate dal disponente. In secondo luogo, ove, nonostante il vuoto normativo, sia consentito l’ingresso alla fattispecie di cui al trust, con percorsi diversi da parte della dottrina e della giurisprudenza con cui si definisce il rapporto tra autonomia negoziale e separazione patrimoniale, bisogna individuare i limiti operativi in quei settori dell’ordinamento che disciplinano le procedure concorsuali, caratterizzate da un’impronta pubblicistica. La stratificazione normativa dell’ultimo decennio in ordine alla disciplina della crisi d impresa ha privilegiato le soluzioni concordate tra ceto creditorio e debitore rispetto alla via fallimentare e nel riscrivere la procedura fallimentare ha attenuato gli interventi pubblicistici valorizzando e potenziando la posizione degli organi non giurisdizionali nelle fasi di amministrazione, gestione e liquidazione del patrimonio. Onde favorire la competitività del sistema economico del Paese nell’ottica del confronto nel mercato europeo con altri ordinamenti il legislatore ha investito sulle iniziative e sugli auspicati contributi dei soggetti privati interessati alla soluzione delle crisi ed imboccando così un via opposta a quella, di ispirazione esclusivamente pubblicistica, rivelatasi, nel tempo, insufficiente ed inadeguata, perché fortemente penalizzante della impresa. Che in tale terreno i trusts, già in parte sperimentati nel vigore della precedente disciplina concorsuale, possano trovare ampi spazi operativi appare di intuitiva evidenza, attese la duttilità dell’istituto e la sua modernità. Occorre tuttavia delimitarne lo spazio operativo, e testarne comunque la compatibilità con una normativa che , sebbene valorizzando il ricorso a strumenti privatistici, persegue sempre interessi pubblicistici che non possono essere disattesi. CAPITOLO I L’oggetto del capitolo riguarda l’inquadramento sistematico del trust, presupposto logico per poter poi indagarne l’ambito applicativo. Si evidenziano dapprima le caratteristiche salienti dell’istituto sorto nell’ambito nelle esperienza giuridica inglese, in particolare nel seno della giurisdizione dei tribunali dell’equity e le differenze con il negozio fiduciario di stampo romanistico, del quale condivide la caratterizzazione fiduciaria delle obbligazioni del attributario dei beni finalizzati ad uno scopo. Il lavoro poi si sviluppa incentrandosi sul dibattito che è sorto all’indomani della ratifica della Convenzione dell’Aja, adottata in seno alla XII conferenza dell’Aja, con la lege 364/85, entrata in vigore il 1 gennaio del 1992. La Convenzione si proponeva nel suo preambolo di dettare il criterio per la risoluzione di del conflitto tra più ordinamenti e di regolamentare il riconoscimento del trust da parte di parte di quegli ordinamenti che tale istituto non conoscono, fornendo quindi la definizione dell’istituto e descrivendo gli effetti che il riconoscimento dell’istituto in un paese non trust avrebbe prodotto. Si creava per l‘Italia una situazione anomala , in quanto da un lato il nostro ordinamento sul piano internazionale si impegnava a riconoscere il trust e i suoi effetti, dall’altro sul piano interno si evidenziava un vuoto normativo su tale fattispecie. Onde giustificare l’ammissibilità del trust interno, parte della dottrina ha invocato accanto alla natura internazional-privatistica della convenzione anche quella di diritto materiale uniforme, per cui per il tramite della legge di ratifica ed esecuzione , essa avrebbe innovato il nostro ordinamento introducendo una nuova fattispecie negoziale , a disposizione dei cittadini italiani, i cui elementi soggettivi ed oggettivi sono tutti nazionali , ad eccezione della legge regolatrice scelta dal disponente. Un’altra opzione dottrinale prescindendo dalla natura della Convenzione, affronta il problema dell’ammissibilità del trust considerandolo come precipitato del potere dell’ autonomia privata ex art.1322 cc. In particolare il trust sarebbe espressione della categoria dei negozi atipici di destinazione con effetti separatori. Una volta ammessa per il privato la possibilità di creare patrimoni destinati al di là di quelli normativamente già previsti si sarebbe aperta la via all’ingresso del trust nel nostro ordinamento. Il lavoro dunque si enuclea la nascita e il dibattito che ha riguardato la categoria dei patrimoni destinati allo scopo , la definizione, nonchè le relative connessioni, di patrimonio destinato e patrimonio separato In particolare vengono riportate le varie soluzioni proposte dalla dottrina a favore e contro l’ammissibilità dei patrimoni destinati atipici , soprattutto in ordine alla possibilità di superare il divieto di cui all’art. 2740 II co. cc da parte dell’autonomia privata. Si offre nel testo la soluzione di comporre il contrasto tra libertà negoziale e responsabilità patrimoniale distinguendo i differenti piani su cui opera il fenomeno della destinazione e quello della separazione patrimoniale. Si precisa che la destinazione attiene al profilo negoziale , mentre la separazione è uno strumento per l’effettivo perseguimento della finalità programmate ed attiene al piano della opponibilità , è regola di conflitto tra creditori generali e creditori della destinazione . L’art. 2740 cc non fonda il diritto del creditore all’integrità ed intangibilità del patrimonio su cui soddisfarsi, ma tutela l’affidamento dei creditori, pertanto esso non risulta violato nel caso in cui l’ordinamento offra adeguata informazione dei creditori attraverso adeguati strumenti di pubblicità e la previsione di una regola di opponibilità. Pertanto anche se l’attuale stagione normativa è improntata alla specializzazione della responsabilità patrimoniale, non è consentito ai privati creare patrimoni separati cui limitare la responsabilità per un determinato fascio di obbligazioni, dovendo comunque il legislatore stabilire quando una destinazione patrimoniale sia anche opponibile ai creditori estranei e costituisca quindi un patrimonio separato. Il trust, in virtù dell’effetto separativo che produce, rientra tra quegli strumenti che realizzano una specializzazione della responsabilità , uno strumento di articolazione del patrimonio in alternativa alla tecnica della soggettivizzazione giuridica, in relazione alla quale è possibile riscontrare una omogeneità funzionale. Il fondamento normativo in virtù del quale può ammettersi che il trust realizzi una separazione opponibile e quindi che non violi l’art. 2740 cc potrebbe oggi ravvisarsi nell’art 2645 ter, norma che, a dispetto della sua collocazione tipologica , ha una valenza sostanziale, in quanto disciplina, la categoria generale dell’atto di destinazione atipico. La trascrizione del vincolo svolge il ruolo di risoluzione di conflitti tra creditori, rendendo opponibile a terzi , creditori e aventi causa del disponente , l’atto di destinazione. Tuttavia, intanto sarà trascrivibile l’atto istitutivo di trust ai sensi dell’art. 2645 ter solo a condizione che vengano rispettati tutti i requisiti di forma e di sostanza minimi richiesti dalla fattispecie, in particolare la meritevolezza dell’interesse, inteso non come mera liceità, ma come particolare rilevanza ed apprezzabilità dello stesso. CAPITOLO II Una volta ammesso il trust interno e individuata la norma che consenta l’effetto separativo nell’ambito dell’art. 2645 ter, l’unico rimedio che i creditori hanno per la tutela delle proprie ragioni allorquando un trust se pur valido leda le proprie ragioni , è l’azione revocatoria, ordinaria o fallimentare. Il capitolo in questione si apre con l’esame delle condizioni per l’applicazione dell’azione revocatoria alla fattispecie, individuando l’atto da revocare e i soggetti nei cui confronti esperirla, previa ricostruzione della struttura della fattispecie. Il lavoro prosegue poi con l’esame della opponibilità del trust al fallimento del disponente e sulla sorte della gestione del compendio separato. Particolarmente ricorrente nella prassi è la fattispecie del trust liquidatorio, che viene esaminata e messa a confronto con altri negozi dei quali condivide la finalità satisfattoria delle ragioni creditorie. Una singolare applicazione del trust liquidatorio si è avuta per evitare la procedura concorsuale. In tale fattispecie l’imprenditore istituisce un trust liquidatorio, conferendovi l’intero patrimoniale aziendale, con lo scopo di liquidare tutti i beni a favore dei creditori, ma successivamente viene dichiarato fallito. La questione affrontata riguarda l’opponibilità della liquidazione volontaria a quella fallimentare quando l’impresa si trovi in stato di decozione, ma prima ancora la stessa possibilità di procedere alla liquidazione di beni dell’impresa, individuale o collettiva , mediante conferimento di tutti i beni in un trust, con evidenti ricadute sulla decorrenza del termine per la dichiarazione di fallimento dalla cancellazione della dal registro delle imprese. CAPITOLO III Esclusa l’utilizzabilità del trust per evitare le procedure concorsuale, il lavoro procede poi nell’analizzare le possibili applicazioni dell’istituto nell’ambito delle soluzioni negoziate della crisi di impresa per agevolarne l’esecuzione. La conclusione cui si giunge è che l’applicazione del trust è inversamente proporzionale alla giurisdizionalizzazione delle procedure: tanto più lo strumento presenta profili pubblicistici tanto più ci saranno spazi applicativi per la fattispecie in questione, atteso che il ruolo del giudice è cambiato , ma non è scomparso e che, data la dimensione collettiva della crisi di impresa, a differenza dell’insolvenza civile, la disciplina dell’insolvenza ha carattere imperativo e non dispositivo. Pertanto nell’ambito degli accordi stragiudiziali, non sottoposti ad un regime pubblicitario e privi di ogni intervento statuale, non sarà ipotizzabile un utilizzo del trust , mentre esso sarà possibile nell’ambito degli accordi di ristrutturazione e del concordato preventivo , soprattutto per consentire l’etero destinazione di beni da parte di terzi a garanzia dell’esecuzione dell’accordo o del concordato e del rimborso della nuova finanza, nonché come strumento di liquidazione dei beni a favore dei creditori. Il trust troverebbe poi un ulteriore campo elettivo, ma questa volta per espressa previsione normativa, nell’ambito della procedura per il superamento della situazione di sovra indebitamento di cui all’art. 7 l. 3/12, che prevede la possibilità per il debitore di affidare ad un gestore la liquidazione , conservazione e distribuzione del ricavato. CAPITOLO IV Il depotenziamento degli organi giurisdizionali della procedura fallimentare a fronte della valorizzazione dei poteri del curatore fallimentare e del comitato dei creditori, si è risolta nella previsione di strumenti molto più flessibili ed efficienti e di un potere decisionale molto più ampio per il curatore, nel programmare le azioni e le modalità operative per soddisfare i creditori. Si è utilizzato con successo l’istituto del trust quale strumento idoneo, da un lato, ad assicurare alla massa creditoria il recupero di crediti fiscali sorti in corso di procedura e non ancora esigibili, dei crediti commerciali di difficile realizzo, nonché dei crediti futuri e, dall’altro, a consentire la chiusura anticipata del procedimento. Il vantaggio è stato riscontrato nel fatto che esso consente di passare, senza soluzione di continuità, dalla separazione patrimoniale propria del fallimento alla segregazione tipica del trust, assicurando così la persistenza del vincolo di destinazione del patrimonio appreso all’attivo della procedura a vantaggio dei creditori concorrenti, al riparo da iniziative individuali di singoli creditori e dello stesso debitore. Soluzione che tuttavia pare di certo particolarmente vantaggiosa per i creditori concorrenti, ma che si scontra con una serie di principi inderogabili in tema di fallimento , quali quelli di cui all’art. 118, 120 e 122 l.f. e soprattutto perché sposterebbe al di fuori della propria sede naturale, le operazioni di liquidazione fallimentare, prevedendo la legge che solo l’eventuale riparto supplementare ex art 117 l.f. possa avvenire a fallimento chiuso, trattandosi, invero, di somme già liquidate e assegnate ai creditori nel loro ammontare. La nuova previsione di cui all’art. 106 e 117 l.f., indicando specificamente le modalità con cui liquidare i crediti , sembrerebbe , a parere di parte della dottrina, esaurire lo strumentario a disposizione del curatore.
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Willis, Sonya Joy. "The case for case management: Justice, efficiency and procedural fairness in Australian civil procedure." Thesis, The University of Sydney, 2018. http://hdl.handle.net/2123/17825.

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This thesis evaluates the active case management provisions in Australian civil procedure. It answers the question of whether the current law achieves the competing aims of justice, efficiency and procedural fairness. In order to answer this question the thesis considers in detail the terms “justice”, “efficiency” and “procedural fairness.” Each of these concepts is found to be complex and yet undefined in the relevant civil procedure legislation. This lack of definition is shown to elevate the significance of the role of judicial discretion in case management. The thesis argues that the current active case management provisions shift the focus of the judiciary towards efficiency in a way which poses a threat to procedural fairness. This threat is shown to be heightened for procedures such as summary disposition and for self-represented and complex commercial litigants. The current active case management provisions, it is argued, provide too much scope for procedural unfairness, particularly in these types of cases. The thesis concludes with suggestions for fine tuning Australian active case management through increased judicial focus on procedural fairness.
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Gustaitis, Kęstutis. "Procedūrinė humanoidų animacija." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20140701_185719-27741.

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Šokis ir aerobika yra judesių programų pavyzdžiai - jos susideda iš tam tikra tvarka surikiuotų, pakartotinai naudojamų komponenčių. Norint efektyviai modeliuoti tokias programas, reikalinga formali žmogaus judesių notacija. Pasinaudoję esamomis priemonėmis (3D modeliavimo įrankiai, OGRE grafikos variklis, H-Anim) ir sukūrę savas, realizavome procedūrinių humanoido animacijų veikimo schemą. Ji leidžia sudaryti žmogaus judesių programą ir yra nesunkiai suprantama net ir tiems, kurie neturi animacijos ar trimačio modeliavimo patirties. Procedūrinės animacijos užrašomos XML formatu. Jas pavaizduoja mūsų peržiūros programa. Formatas leidžia abstrahuoti judesius į "procedūras", juos apjungti į sekas ir kaupti judesių bibliotekas. Turint pavienių judesių komponentes, procedūrinės animacijos kūrimas, pildymas ar keitimas yra žymiai paprastesnis ir lankstesnis, be to, tokia animacija yra nepriklausoma nuo humanoido modelio geometrijos.
Dance and aerobics are examples of movement programs – they consist of reusable components laid out in particular order. Efficient modeling of such programs requires the usage of some formal movement notation. With the help of existing tools and standards (3D modeling packages, OGRE graphics engine, H-Anim), as well as utilizing the ones we designed ourselves, we have implemented procedural humanoid animation schema. It allows for creating human movement programs and is easy to grasp even for those with no experience in animation or 3D modeling. Procedural animations are written in XML and visualized by our viewer software. Using our format, one can abstract movements into "procedures", combine them into sequences and store them in movement libraries. With all the individual movements at hand, creating, extending and modifying a procedural animation is much more simple and flexible. Moreover, this kind of animation is independent of model's geometry.
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Sain, Travis. "Using the Implicit Relational Assessment Procedure as an analogue procedure for generating cognitive defusion." OpenSIUC, 2015. https://opensiuc.lib.siu.edu/theses/1764.

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The current study tested the utility of the Implicit Relational Assessment Procedure (IRAP) as an analogue cognitive defusion intervention to alter implicit attitudes toward Abraham Lincoln and Adolf Hitler. One-hundred and twelve participants were randomly assigned to either a control or defusion condition. Participants first completed a series of self-report measures assessing psychological functioning and distress, as well as attitudes toward Lincoln and Hitler. Control condition participants then completed three IRAPs measuring implicit attitudes toward Hitler and Lincoln (H/L IRAP). Defusion conditions participants completed a pre-intervention H/L IRAP, received a rationale for defusion before completing a defusion IRAP, and then completed a post-intervention H/L IRAP. All participants finished the study by completing a second set of self-report measures. Results of the study indicated that when taking into account participant knowledge of defusion there were significant differences in IRAP performance post-intervention between conditions, although there were no significant differences in performance pre- to post-intervention within the defusion condition. Additionally, there were no differences between conditions on self-report measures at either time point, suggesting the IRAP was sensitive to changes in participant attitudes that self-reports were unable to detect. Thus, the results of this study indicate that the IRAP is a viable analogue defusion intervention, and future research should look to expand the defusion effect produced by the IRAP.
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Campana, Riccardo. "NB-IoT synchronization procedure analysis." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2021. http://amslaurea.unibo.it/22583/.

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The Third Generation Partnership Project (3GPP), recognizing the importance of IoT, introduced a number of key features to supporting it since Release 13. In particular, since 2017 the so called NB-IoT has been launched, providing progressively improved support for Low Power Wide Area Networks (LPWAN). While terrestrial technologies will play a key role in the provision of the NB-IoT service, satellite networks can have a complementary role thanks to their very wide coverage area and short service deployment time. Within the aforementioned framework, the aim of this thesis is to analyze the feasibility of integrating the NB-IoT technology with satellite communication (SatCom) systems, focusing in particular in the assessment of the downlink synchronization procedure in the NB-IoT SatCom systems. For this reason, this work investigates the issues introduced by the integration between the NB-IoT terrestrial network and Non Terrestrial Networks (NTN). Furthermore, in order to find possible solutions to harmonize their coexistence, the state of the art of the satellite channel effect mitigation techniques is analyzed. After that, the implementation of a MATLAB simulator for the cell synchronization procedure is presented, as a first step for the understanding of the whole NB-IoT procedures.
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Stropky, Dave. "A viscous-inviscid interaction procedure." Thesis, University of British Columbia, 1988. http://hdl.handle.net/2429/28521.

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A new viscous-inviscid semi-inverse (VISI) interaction method has been developed for predicting the flow field arising from a combination of inviscid potential flow and viscous flow. The technique involves matching the bounding velocities for each region by iteratively solving for the displacement thickness, δ*(x). The formula used to update δ*(x) after each iteration is generated by linearly perturbing the governing equations. Application of the VISI procedure to predict the unseparated flow past a flat plate gives excellent results, producing numerical solutions essentially indistinguishable from the appropriate analytical solution in less than 0.5 seconds of CPU time on an Amdahl 5850 computer. Application of the technique to external flow over a backward facing step (BFS) indicates that the region of strong interaction between the viscous and inviscid flows is much larger than reported for internal flow. Calculated reattachment lengths, LR, are clearly influenced by the thickness of the boundary layer upstream of the step, thicker boundary layers producing longer reattachment lengths. Good accuracy is achieved for a relatively coarse distribution of control points, and rapid convergence (< 2 seconds on the Amdahl 5850) usually occurs. Finite-difference predictions using an elliptic code (TEACH-T), modified at the outer boundary to simulate external flow, have also been made for the BFS, largely as a basis of comparison for the VISI results. Comparison of results for the two models (VISI and TEACH) gives similar trends in LR as a function of Rh and x₈, (a measure of the displacement thickness at the step). The values of LR obtained with the VISI method, however, are 15-80% longer than those from TEACH. Direct comparison with experiments is difficult because the experimental data does not clearly identify the effects of x₈, in the resulting values of LR. Trends appear to be the same for all computed and observed cases however. Disagreement between the VISI and TEACH results is thought to be due to a combination of neglecting velocities in the recirculation region in the VISI model, and numerical error and inaccurate boundary conditions in the TEACH code.
Applied Science, Faculty of
Mechanical Engineering, Department of
Graduate
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13

Safferling, Christoph Johannes Maria. "Towards an international criminal procedure /." Oxford [u.a.] : Oxford University Press, 2003. http://www.loc.gov/catdir/enhancements/fy0615/2003276194-d.html.

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14

RAHMAN, Sardar Moklesur. "Compulsory Purchase procedure in Bangladesh." Thesis, KTH, Fastigheter och byggande, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-129559.

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Government authority can, for public benefit purpose, take private ownership of land by compulsory purchase. Primary aim of this study is how to protect private land owners rights in spite of governments power of acquiring land. Bangladesh, as for details study, is a most densely populated country in the World. International best standards of practicing guidelines by FAO-UN, FIG and WB as well as other countries practice have reviewed from different perspectives. From theory, early stage negotiations, market value of property plus other damages, opportunity of involvement of all parties, protection of agricultural land , removal services all of those are the thorny of legal challenges to adopt into a new legislation in Bangladesh. Empirically, field study has conducted by way of interviewing from selected different projects in Bangladesh including largest project Padma Multiple Bridge. Huge destitute of land, unplanned city expansion, unsustainable development of infrastructure and environmental damage are remained as significant issues of sustainable development of land management. Analysis shows that Bangladesh has been losing 1% of agriculture land which related to the national employment and food production. 100% of the affected people wants to resettlement by the authority. There is clearly misusing of legal rights by the government authority: firstly, by using inequitable Acquisition and Requisition of Immovable Property Ordinance, 1982; no protection has been giving for religious place and graveyard under Antiquities Act, and Article 42(2) of Constitution also imposing unfair curtailment of rights for getting fair compensation. Finally, some recommendations have given for enacting a new legislation including planning permission, extended notice period, public meeting and review, agricultural land exempted, resettlement, valuation by valuers, in time compensation payment and right to Appeal.
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15

Hongcheng, Li. "Multivariate Extensions of CUSUM Procedure." Kent State University / OhioLINK, 2007. http://rave.ohiolink.edu/etdc/view?acc_num=kent1185558637.

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16

Juang, Shing-her. "Changepoint procedure for repeated measures /." The Ohio State University, 1986. http://rave.ohiolink.edu/etdc/view?acc_num=osu1487324944212061.

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17

Varrese, Nicholas <1988&gt. "Società sportive e procedure concorsuali." Master's Degree Thesis, Università Ca' Foscari Venezia, 2018. http://hdl.handle.net/10579/13077.

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Le tesi spiega come come sono nate le società sportive professionistiche partendo dalla riforma del 1966; vengono analizzate le procedure concorsuali in generale in Italia fino ad arrivare al fallimento delle società sportive professionistiche e dilettantistiche
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18

Conedera, Chiara. "Tutela occupazionale nelle procedure concorsuali." Doctoral thesis, Università degli studi di Padova, 2008. http://hdl.handle.net/11577/3425632.

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Labour law means at first to protect workers in those situations when they risk their employ. The business insolvency is a much-discussed problem by newspapers and political debates. Here I try to speak about this problem in the point of view of the employees. The question is about the effects that the crisis have on the employment. In particular the legislation of 1942 years don’t identify in the crisis an important problem. Only the introduction of the Amministrazione straordinaria improve working conditions. In fact it admit better economics condition and also a continuation of the work.
Non si può parlare di diritto del lavoro e di tutela dei diritti dei lavoratore senza pensare alla necessità di proteggere i lavoratori nei casi in cui essi rischiano veramente il tutto per tutto, in quelle situazioni cioè di patologia in cui non solo il lavoratore vede compromesso il proprio lato economico ma in cui viene messo a rischio il bene che dovrebbe ricevere maggiore protezione: il posto di lavoro. Il problema della crisi d’impresa, che sempre più frequentemente è all’attenzione di giornali e dibattiti politici, viene qui studiato e analizzato da un punto del lavoratore subordinato dipendente di un’impresa assoggettata alla procedura concorsuale. L’attenzione è rivolta ai risvolti pubblicistici che inevitabilmente conseguono alla crisi d’impresa, rispetto ai quali la logica del legislatore fallimentare del 1942 appare del tutto estranea. E’ dunque all’introduzione della procedura di amministrazione straordinaria piuttosto che alla riforma della procedura fallimentare operata in questi ultimi anni, che si deve il merito di un maggior riconoscimento degli interessi dei lavoratori, non solo dal punto di vista economico quanto di prosecuzione del rapporto di lavoro.
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19

Sullivan, Clarence L. "Preventing conflict through organizational procedure developing a policy and procedure manual for Kirkville Baptist Church /." Theological Research Exchange Network (TREN), 1998. http://www.tren.com.

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20

Bonfiglioli, Andrea. "Angiografia con CO2 nelle procedure di embolizzazione periferica: sviluppo e validazione di un protocollo procedurale." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2020. http://amslaurea.unibo.it/20993/.

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L’embolizzazione è una tecnica chirurgica basata sulla occlusione selettiva di vasi sanguigni con lo scopo di regolarizzare la circolazione o trattare specifici disturbi come fistole, malformazioni arterovenose o emorragie acute. Sono disponibili differenti tipi di embolizzanti: dai coaguli autologhi alle schiume, particelle e sfere di vario materiale, plug vascolari e agenti liquidi. La tesi, svolta presso l'azienda Angiodroid (San Lazzaro, Bologna), si è focalizzata su questi ultimi e in particolare su Onyx (attualmente di proprietà della Medtronic), composto da un agente occludente liquido che deve essere iniettato assieme al solvente DMSO per evitare la solidificazione del prodotto all'interno del microcatetere impiegato per la procedura: il DMSO però può causare vasospasmi e dolore ai pazienti se usato nelle errate quantità e provoca un pungente odore di aglio nei giorni successivi all'intervento. L'obiettivo è pertanto minimizzare l'uso di solvente da accoppiare all'agente liquido occludente nelle procedure di embolizzazione sfruttando la CO2, impiegabile contemporaneamente come mezzo di contrasto per valutare l'efficacia dell'occlusione.
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21

Fiedor, Tomáš. "A Decision Procedure for the WSkS Logic." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2014. http://www.nusl.cz/ntk/nusl-236065.

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Různé typy logik se často používají jako prostředky pro formální specifikaci systémů. Slabá monadická logika druhého řádu s k následníky (WSkS) je jednou z nich a byť má poměrně velkou vyjadřovací sílu, stále je rozhodnutelná. Ačkoliv složitost testování splnitelnosti WSkS formule není ani ve třídě ELEMENTARY, tak existují přístupy založené na deterministických automatech, implementované např. v nástroji MONA, které efektně řeší omezenou třídu praktických příkladů, nicméně nefungují pro jiné. Tato práce rozšiřuje třídu prakticky řešitelných příkladů, a to tak, že využívá nedávno vyvinutých technik pro efektní manipulaci s nedeterministickými automaty (jako je například testování universality jazyka pomocí přístupu založeného na antichainech) a navrhuje novou rozhodovací proceduru pro WSkS využívající právě nedeterministické automaty. Procedura je implementována a ve srovnání s nástrojem MONA dosahuje v některých případech řádově lepších výsledků.
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22

De, Bellis John J. "Optimization procedure for electric propulsion engines." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1999. http://handle.dtic.mil/100.2/ADA374329.

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Thesis (M.S. in Applied Physics) Naval Postgraduate School, December 1999.
"December 1999". Thesis advisor(s):Oscar Biblarz, James Luscombe. Includes bibliographical references (p. 71-73). Also available online.
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23

Fraser, David Raye. "Implementation of a modal filtering procedure." Thesis, University of British Columbia, 1988. http://hdl.handle.net/2429/28382.

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A FORTRAN program has been developed in order to investigate the process of modal parameter estimation and non-parametric system identification. The theory underlying the process of modal parameter estimation is reviewed and the decoupling of a MIMO system into several SISO systems is demonstrated. Modal filtering is shown to be useful in the field of non-parametric system identification and it is shown that it may also be of some use in the field of signal processing. The program is documented. It simulates the output of a n-th order system from which a smaller order subsystem can be decoupled. The modal parameters of a subsystem output signal and its first two derivatives and the modal parameters of a second subsystem output and its first derivative are calculated. The unit step response of the theoretical system and the subsystem are then calculated. The signals are then modal filtered to produce the periodic unit step response and the periodic unit square wave response. Finally, the discrete Fourier coefficients of the periodic unit step response are calculated.
Applied Science, Faculty of
Electrical and Computer Engineering, Department of
Graduate
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24

Fox, Alice J. Sophia Women's &amp Children's Health Faculty of Medicine UNSW. "Non-invasive procedure for fetal electrocardiography." Awarded by:University of New South Wales. Women's & Children's Health, 2007. http://handle.unsw.edu.au/1959.4/41240.

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Antenatal fetal surveillance is a field of increasing importance in modern obstetrics. Measurements extracted (such as fetal heart rate) from antenatal fetal monitoring techniques have the potential to reduce the social, personal and financial burdens of fetal death on families, health care systems and the community. Techniques to monitor the fetus through pregnancy have been developed with the aim of providing information to enable the clinician to diagnose fetal wellbeing, characterise development and detect abnormality. An early diagnosis before delivery may increase the effectiveness of the appropriate treatment. Over the years, various research efforts have been carried out in the field of fetal electrocardiography by attaching surface electrodes to the maternal body. Unfortunately the desired fetal heartbeat signals at the electrode output are buried in an additive mixture of undesired interference disturbances. In this thesis, a non-invasive fetal electrocardiogram machine has been designed, constructed and implemented. This machine is composed of three modified electrocardiogram circuits and an external soundcard. Data was acquired from four surface electrodes placed on the maternal body. Eleven pregnant subjects, with a gestation age between the 30th and 40th weeks of pregnancy, were used to investigate the validity of this machine. Fetal R-waves were detected in 72.7 percent of subjects. The development of a non-invasive machine, capable of detecting and recording valuable anatomic and electrophysiological information of a fetus, represents an important tool in clinical and investigative obstetrics.
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25

Witt, Joseph P. "Procedure manual for collegiate athletic travel." Master's thesis, This resource online, 1991. http://scholar.lib.vt.edu/theses/available/etd-02162010-020140/.

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26

Brattain, Laura. "Enhanced Ultrasound Visualization for Procedure Guidance." Thesis, Harvard University, 2014. http://dissertations.umi.com/gsas.harvard:11649.

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Intra-cardiac procedures often involve fast-moving anatomic structures with large spatial extent and high geometrical complexity. Real-time visualization of the moving structures and instrument-tissue contact is crucial to the success of these procedures. Real-time 3D ultrasound is a promising modality for procedure guidance as it offers improved spatial orientation information relative to 2D ultrasound. Imaging rates at 30 fps enable good visualization of instrument-tissue interactions, far faster than the volumetric imaging alternatives (MR/CT). Unlike fluoroscopy, 3D ultrasound also allows better contrast of soft tissues, and avoids the use of ionizing radiation.
Engineering and Applied Sciences
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27

Leite, Nelson Paiva Oliveira, and Lucas Benedito dos Reis Sousa. "The Design of Dynamic Calibration Procedure." International Foundation for Telemetering, 2012. http://hdl.handle.net/10150/581678.

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ITC/USA 2012 Conference Proceedings / The Forty-Eighth Annual International Telemetering Conference and Technical Exhibition / October 22-25, 2012 / Town and Country Resort & Convention Center, San Diego, California
The execution of experimental Flight Test Campaign (FTC) provides all information required for the aircraft operation and certification. Nowadays all information gathered during a FTC is provided by the Flight Test Instrumentation System (FTI) that is basically a measurement system. Typically for all FTI parameters, the estimation of the calibration coefficients that minimizes most of systematic errors and its associated uncertainty is carried out by a Static Calibration Process. To execute this task the Brazilian Institute of Research and Flight Test (Instituto de Pesquisa e Ensaios em Voo - IPEV) developed the Sistema de Automação do Laboratório de Ensaios em Voo (SALEV©) which is fully compliant with the calibration and uncertainty expression standards. For some parameters (i.e. Static Pressure) the sensor installation particularities (i.e. Pressure tapping) introduces low pass filtering characteristics into the measurement chain. In this case the measurement accuracy will be jeopardized when executing high-dynamic test points (i.e. Spin Tests). To overcome this issue the IPEV research and development group introduced a dynamic calibration process for flight test parameters that requires the knowledge of the actual Transfer Function (TF). The problem now is to simulate an impulsive input for the TF characterization which is too complex. To solve this issue a new calibration procedure was developed and evaluated for the determination of the FTI dynamic response. SALEV© was used to simulate a step input instead of an impulse. Then filtered and unfiltered data was properly compared for the determination of the TF. Preliminary test results show satisfactory performance.
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28

Seager, Mark Thomas. "Extensions to the data reconciliation procedure." Master's thesis, University of Cape Town, 1996. http://hdl.handle.net/11427/9255.

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Bibliogaphy: leaves 148-155.
Data reconciliation is a method of improving the quality of data obtained from automated measurements in chemical plants. All measuring instruments are subject to error. These measurement errors degrade the quality of the data, resulting in inconsistencies in the material and energy balance calculations. Since important decisions are based on the measurements it is essential that the most accurate data possible, be presented. Data reconciliation attempts to minimize these measurement errors by fitting all the measurements to a least-squares model, constrained by the material and energy balance equations. The resulting set of reconciled measurements do not cause any inconsistencies in the balance equations and contain minimum measurement error. Two types of measurement error can occur; random noise and gross errors. If gross errors exist in the measurements they must be identified and removed before data reconciliation is applied to the system. The presence of gross errors invalidates the statistical basis of data reconciliation and corrupts the results obtained. Gross error detection is traditionally performed using statistical tests coupled with serial elimination search algorithms. The statistical 'tests are based on either the measurement adjustment performed by data reconciliation or the balance equations' residuals. A by-product of data reconciliation, obtained with very little additional effort, is the classification of the system variables. Unmeasured variables may be classified as either observable or unobservable. An unmeasured variable is said to be unobservable if a feasible change in its value is possible without being detected by the measurement instruments. Unmeasured variables which are not unobservable are observable. Measured variables may be classified as either redundant, nonredundant or having a specified degree of redundancy. Nonredundant variables are those which upon deletion of the corresponding measurements, become unobservable. The remaining measured variables are redundant. Measured variables with a degree of redundancy equal to one, are redundant variables that retain their redundancy in the event of a failure in any one of the remaining measurement instruments.
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29

Du, Trevou Claire. "Suture and sante : a placemaking procedure." Diss., University of Pretoria, 2014. http://hdl.handle.net/2263/45277.

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The post-apartheid repetition and insertion of an unchanged standard clinic design across South Africa, has resulted in a number of urban and design problems stemming from the architecture of the clinics and their inability to adapt. Designed before the resurgence of the Tuberculosis epidemic, the facilities were not designed for optimal ventilation or air-borne infection prevention . The current healthcare facilities cannot support the ever-increasing urban population, and as a result, patients are forced to wait for long hours before being attended to, in poorly ventilated, unstimulating spaces. Emanating from an understanding of the relationship between architecture, health and the transmission of disease, the dissertation endeavours to create a new healthcare facility that remedies these problems through design. The dissertation identifies Alaska, an informal settlement, as an appropriate site in need of and with a population size to support a new public healthcare facility. Recognising the risks of blind top-down provision of buildings into informal settlements, the dissertation explores the power of a collaborative approach towards design. The design process engages the community in a series of participatory exercises in order to discover and enable grass-roots knowledge and innovation, and to instill a sense of ownership and responsibility for the intervention, after construction is complete. The dissertation studies the traditional healthcare practitioners within the settlement, for spatial clues and an alternate approach to the provision and architecture of healthcare. The Salutogenic (the healthy pole of the health- disease continuum) approach of the traditional healers is merged with the pathogenic design sensibilities of typical western facilities, in order to create a facility which not only focuses on curing disease, but also on instilling preventative habits within the community. The intervention intention to be reflective of and responsive to the dynamic context of Alaska, is realised through the spatial and design intelligences of a top-down provider enabling the innovation and local knowledge of bottom-up approaches through a collaborative design process. The intetnion is expressed through the inclusion and manipulation of local building materials and techniques.
Dissertation (MArch(Prof))--University of Pretoria, 2014.
Architecture
MArch(Prof)
Unrestricted
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30

Yoon, Sangsuk. "Procedure Invariance Violations in Consumer Behavior." Diss., Temple University Libraries, 2018. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/482977.

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Business Administration/Marketing
Ph.D.
Although prior studies have widely examined how descriptions of task environment influence consumer preference, the effect of procedure elicitation methods on consumer preference have not yet been explored thoroughly. To address this issue, this three-essay dissertation investigates the effect of preference elicitation methods on consumer preference in three different domains: anchoring, risky choice and decision framing. This dissertation also uses a multi-method approach that includes behavioral experiments, meta-analysis, p-curve analysis, eye-tracking, and computational modeling to deeply understand the impact, robustness, and underlying processes of procedural manipulations in the three domains. The overall results show that changes in decision processes not only affect consumer preference immediately in all three domains, but also have long-term effects. Critically, these findings imply that the impact of procedural manipulations on consumer preference is robust and is not a short-term distortion of preference. Thus, marketers and policy makers can utilize different procedural elicitation methods to shape long-term consumer preferences, and need to consider decision procedure in setting up marketing strategies. Limitations and future research directions are discussed in the last chapter of the dissertation.
Temple University--Theses
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31

FAZZINI, ELISA. "Gli aspetti fiscali delle procedure concorsuali." Doctoral thesis, Università degli Studi di Roma "Tor Vergata", 2010. http://hdl.handle.net/2108/1352.

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1) Gli sfasamenti tra ordinamento fiscale e fallimentare. Il lavoro è dedicato all’inquadramento delle procedure concorsuali nel contesto tributario evidenziando i principali condizionamenti che le logiche “fallimentari” e “parafallimentari” hanno comportato sugli ordinari meccanismi di determinazione della ricchezza ai fini tributari nonché sulla posizione “creditoria” del fisco verso chi si trova in queste situazioni (vedi l’istituto della transazione fiscale, stante la sua importanza per i crediti erariali nell’ambito del concordato preventivo e dell’accordo di ristrutturazione dei debiti). I due ordinamenti di settore hanno fini diversi e inevitabilmente presentano scoordinamenti di vario genere, che sono stati dapprima evidenziati individuando i risvolti tributari degli istituti concorsuali (prima parte); In questa prima parte si è provveduto ad un breve excursus delle procedure alla luce delle più recenti riforme normative, coi loro strumenti proattivi indirizzati a prevenire la crisi e a risanare quanto nell’impresa vi è di buono. La ratio è proprio quella di favorire una composizione negoziale della crisi, con un’ottica orientata non solo (o, forse meglio, non esclusivamente) a tutelare il ceto creditorio, ma anche a salvaguardare, ove possibile, i valori produttivi dell’impresa in uno stato di difficoltà. In tal modo, la riforma è intervenuta profondamente sugli istituti giudiziali (con particolare riferimento al fallimento e al concordato preventivo) e stragiudiziali (introducendo i due nuovi istituti del piano attestativo di risanamento e dell’accordo di ristrutturazione) della crisi, prevedendo procedure mirate alle condizioni di crisi manifestate da una società. Si rileva, incidentalmente rispetto all’oggetto tributario, che tali innovazioni non hanno portato agli obiettivi sperati, anche perché le imprese, infatti, tendono troppo spesso a ritardare il ricorso alle suddette procedure, quando ormai hanno travalicato una situazione di crisi “fisiologica”. La crisi è parzialmente diversa dallo “stato di insolvenza”, e può precederlo, giustificando accordi di ristrutturazione dei debiti. 2) Le discontinuità concettuali e i salti di imposta nel fallimento ordinario: la tassazione sul residuo attivo. Rispetto alle simmetrie che caratterizzano la ordinaria determinazione del reddito, il fallimento ha sempre provocato una serie di discontinuità, in quanto le disposizioni che disciplinano l’imposizione diretta in sede di procedura fallimentare sono completamente diverse rispetto alle disposizioni relative alle imprese in bonis. Al termine di un unico “maxi” periodo di imposta, è imponibile la “differenza tra il residuo attivo e il patrimonio netto dell’impresa o della società all’inizio del procedimento, determinato ai valori fiscalmente riconosciuti”. Generalmente, visto che entrambe le poste sono negative (ossia pari a zero, ai fini tributari), non sorge alcuna materia imponibile. Dal punto di vista sostanziale, l’asimmetria comporta una distorsione nel normale rapporto tra impresa e fisco e tra diverse imprese e sistema tributario, la quale si manifesta in tutta la sua evidenza nel caso in cui il curatore non sia venuto a conoscenza di alcune attività per effetto di operazioni distrattive del fallito. Tale sistema opera non solo nelle ipotesi in cui il fallimento sia imputabile alla creazione di una minore ricchezza (come è nell’eventualità in cui il fallimento sia intervenuto per perdite effettive), ma anche quando esso sia derivato da un comportamento distrattivo del debitore che abbia occultato una parte della ricchezza. Ciò che è stato distratto sfugge a tassazione, e non costituisce reddito. Il fisco non incassa le imposte del debitore e consente al creditore di scaricare le perdite su crediti. In tal modo, in presenza di una siffatta asimmetria, lo Stato (o la collettività) si fa sempre carico delle perdite del sistema economico di qualunque genere, anche nell’ipotesi in cui queste ultime siano state determinate da una distrazione. Non sarebbe stata facile, forse, una disciplina diversa, perché –se qualcosa è stato distratto e lo si recupera- deve essere assorbito dalla procedura. Se invece non lo si recupera, non si vede come possa beneficiarne il fisco. Sono solo alcune ipotesi che spiegano una disciplina così scarsamente razionale con la complessità dei problemi sottostanti. In cui dopotutto va in crisi l’azienda, il moderno esattore del fisco, e non si riescono a mantenere le logiche della tassazione aziendale. 3) Le asimmetrie nel concordato preventivo e la disparità di trattamento verso la ristrutturazione del debito. Anche nel concordato preventivo emergono analoghe asimmetrie, in deroga ai principi generali sul reddito d’impresa. Il creditore può dedurre le perdite sui crediti falcidiati dal concordato preventivo, senza che la diminuzione dei debiti per il debitore costituisca sopravvenienza attiva. Un’analoga previsione, invece, non è stata adottata in caso degli accordi di ristrutturazione, nei quali la riduzione dei debiti nella percentuale concordata con i creditori comporta il sorgere di un provento a fronte di passività iscritte in bilancio nei precedenti esercizi, ossia una sopravvenienza attiva, la quale è destinata, secondo le regole generali ad assumere rilevanza di carattere fiscale (sulla ristrutturazione manca infatti una estensione dei principi del concordato preventivo). In tal modo l’emersione di una nuova materia d’imponibile, rappresentata dal valore delle sopravvenienze attive, determina il sorgere di un debito fiscale nei confronti dell’Erario, che vede aumentare l’indebitamento complessivo dell’impresa in crisi, rendendo allo stesso tempo difficile l’adempimento dell’accordo nei confronti dei creditori, compresi quelli che non vi hanno aderito e che devono comunque essere soddisfatti in materia integrale. Una soluzione possibile sarebbe quella di proporre ai creditori, all’interno di un accordo di ristrutturazione, la cessione dei crediti, con deduzione della minusvalenza, a una nuova società che procede all’accordo di ristrutturazione, beneficiando poi della disposizione che considera “apporti” le rinunce a crediti dei soci (il grosso della perdita su crediti è stato infatti dedotto con la prima cessione, neutralizzando così la indeducibilità per il socio rinunciante). Anche sotto il profilo delle “perdite presunte su crediti” (da valutazione) la mancata equiparazione degli accordi di ristrutturazione alle procedure concorsuali genera sperequazioni. 4) La sorte dei crediti tributari all’interno della procedura. Nella seconda parte del lavoro si sono voluti esaminare gli aspetti sostanziali della normativa tributaria all’interno delle procedure concorsuali, individuando la posizione dei soggetti coinvolti nella crisi di impresa nei confronti del Fisco, con particolare riferimento alle figure dell’imprenditore, dei creditori e del curatore. Riguardo a quest’ultimo sono stati individuati gli adempimenti fiscali a cui è tenuto in caso di fallimento in relazione alle principali imposte. Con particolare riferimento alla procedura fallimentare, si è inoltre approfondita la problematica relativa alla verifica dei crediti tributari all’interno del fallimento, caratterizzata dalla contrapposizione tra il particolarismo fiscale e le esigenze normalizzatrici della giurisprudenza. Particolare attenzione è stata posta ai profili di indubbia peculiarità che presentano i crediti tributari nella fase di accertamento del passivo tributario, anche a seguito dell’abrogazione dell’anacronistico privilegio processuale che consentiva al Fisco di agire in executivis in deroga al principio del par condicio creditorum. Inoltre, nel lavoro è stata prestata particolare attenzione ai rapporti tra giurisdizione tributaria e fallimento in relazione all’accertamento dell’an e del quantum delle pretese impositive, alla legittimazione attiva ai fini dell’impugnazione degli atti impositivi, con particolare riferimento al problema della doppia notifica al curatore e al fallito ed della cessione del credito tributario, al titolo per l’ammissione al passivo, alla prova, al procedimento di ammissione al passivo e alla collocazione privilegiata o meno del credito tributario. 5) la transazione fiscale. Nell’ultima parte del lavoro, è stato analizzato l’istituto della transazione fiscale, evidenziandone la particolare importanza, in considerazione del fatto che, nella prassi, un’impresa in crisi è anche e soprattutto un’impresa fortemente indebitata nei confronti dell’Erario. È evidente, quindi, la rilevanza dell’ istituto in questione che, all’interno dei concordati preventivi e degli accordi di ristrutturazione, prevede: a) da una parte, la possibilità per i creditori privilegiati (e quindi anche per l’Erario) di soddisfarsi solo parzialmente, nel rispetto dell’ordine delle cause di prelazione; b) dall’altra, la possibilità di instaurare con l’Amministrazione Finanziaria una particolare procedura, volta al consolidamento della posizione debitoria nei confronti dell’Erario e alla chiusura delle liti pendenti. Al riguardo, una particolare attenzione è stata posta in relazione agli eventuali profili di incostituzionalità dell’istituto e alla sua compatibilità con la regola relativa all’indisponibilità dell’obbligazione tributaria. Ci si è soffermati, inoltre, sulla natura giuridica dell’istituto, sul suo ambito applicativo e sugli aspetti procedurali dello stesso, tenuto conto delle recenti novità legislative apportate in materia. Un’attenzione particolare è stata dedicata agli effetti dell’istituto, il quale mira al definitivo accertamento della pretesa tributaria e quindi alla preclusione di ulteriori attività di accertamento, quanto meno in relazione alle annualità prese in considerazione dall’accordo, con obiettiva deroga al principio della irrinunciabilità della pretesa tributaria. Tale effetto, infatti, non mira solo ad assicurare la rapida quantificazione e lo stabile consolidamento del debito fiscale, a vantaggio del debitore e dei creditori, ma anche e soprattutto a garantire il Fisco affinché non venga omologato un accordo o un concordato volto a favorire l’evasione fiscale. Infatti, in mancanza di tale istituto, l’Amministrazione Finanziaria verrebbe ad esprimere il proprio voto favorevole o contrario alla proposta sulla base esclusivamente del quantum dichiarato dal contribuente. In particolare, mentre gli altri creditori hanno l’opportunità di fare accertare il proprio credito in sede ordinaria, tale possibilità rimane preclusa all’Amministrazione Finanziaria, non essendole riconosciuta, in mancanza di un soggetto legittimato ad impugnare l’atto, la possibilità di agire in sede giurisdizionale al solo fine di accertare l’esatta quantificazione della obbligazione tributaria. Sono quindi evidenti i caratteri di necessità e di indispensabilità della transazione fiscale, quale procedura di supporto al concordato preventivo e agli accordi di ristrutturazione. Infatti, l’omologazione di tali piani o accordi, in assenza della transazione fiscale, potrebbe comportare la definitiva approvazione di un piano volto ad avvantaggiare un contribuente infedele, che dichiari debiti tributari divergenti da quelli effettivi. Il presente lavoro è frutto non soltanto di un’attività di ricerca portata avanti nel corso del Dottorato di ricerca, ma anche di riscontri empirici e induttivi che emergono quotidianamente nell’attività di giudice delegato svolta da chi scrive. Confrontando gli ambiti scientifico-disciplinari nei quali le procedure concorsuali trovano collocazione (diritto fallimentare, diritto tributario, economia aziendale), emerge un disallineamento che riguarda non soltanto l’approccio metodologico, ma anche le soluzioni prospettate. Per quanto esistano differenze fra i vari ambiti, sarebbe necessario un dialogo che porti ad inquadrare le procedure in modo unitario, così da dare vita ad una normativa di riferimento condivisa, matura, e proficuamente applicabile.
The work is focused on the relationship existing between bankruptcy proceedings and fiscal law. Although are both branch of Italian regulations, each set of rules has its own aims and has been developed with different approaches and in different periods. As a consequence, I tried to point out the most evident divergences between them. First of all, I analyzed new provisions regarding bankruptcy proceedings and, particularly, recent institutes introduced to prevent a situation of crisis and to safe the assets of a company. In fact, the aim of the law is oriented not only to safeguard creditor’s rights, but also to realize a legal transaction finalized to preserve the value of the enterprise. It is particularly important, because companies are often not able to realize that they are facing a crisis and underestimate consequent risks. Tax calculation is quite different during a bankruptcy and during the regular life of a company. In the first case, companies are supposed to pay year by year; in the second case, there is a long “tax period” and taxable income is estimated as difference between assets and net equity at the beginning of the procedure. Since both the amounts are negative, usually there are no taxes to pay. This fact causes a distortion of the regular relationship between the company and the Tax Authority, especially if the trustee in bankruptcy has no idea about part of the assets hidden by the entrepreneur during the crisis. In this case, not only Tax Authority, but all the stakeholders and the economic environment suffer a damage. Similar distortions are evident in a deed of arrangement. In fact, by one side, the creditor can deduct loss on credits; on the other side, debtor does not record a contingent revenue that can be taxable. In the last part of my work I focused on fiscal transaction. It is a recent institute applied in event of bankruptcy and useful to better define the debt toward Tax Authority.
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32

Neri, Carlo <1986&gt. "Sustainability Reporting: A procedure for University." Master's Degree Thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/1720.

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Dato il ruolo che le università ricoprono nel contesto dello sviluppo sostenibile, l'obiettivo della tesi è di creare una procedura che possa aiutare le università stesse o altri istituti di educazione superiore a comunicare le loro performance all'interno del Report di Sostenibilità.
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33

Tognon, Andrea <1986&gt. "Il trust e le procedure concorsuali." Master's Degree Thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/1791.

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34

Tarantal, Willem Benjamin. "The right of appeal: Exercising the right of appeal from the lower courts." Thesis, University of the Western Cape, 2005. http://etd.uwc.ac.za/index.php?module=etd&amp.

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This thesis dealt with the constitutionality of the provisions of the Criminal Procedure Amendment Act, 2003 (Act 42 of 2003), pertaining to the leave requirement and petition procedures in respect of appeals against conviction, sentence or orders of the lower courts.
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35

Lüer, Gunnar. "Die Versäumung im Berufungsverfahren : das strafprozessuale Anwesenheitsprinzip im Spannungsfeld von autonomer Subjektstellung und öffentlichen Interessen am Beispiel des 329 Abs. 1,2 StPO /." Frankfurt a.M. [u.a.] : Lang, 2003. http://www.gbv.de/dms/spk/sbb/recht/toc/367733749.pdf.

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36

Vincent, Emmanuelle. "Sequential designs for clinical trials involving multiple treatments." Thesis, University of Reading, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.297621.

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37

Zaclis, Daniel. "A regra do prejuízo e as nulidades processuais: construção de um modelo racional de aplicação do \"pas de nullité sans grief\" no âmbito do processo penal brasileiro." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/2/2137/tde-09112015-143036/.

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O presente trabalho tem como escopo central a análise da regra do prejuízo relacionada às nulidades no processo penal. Corolário da teoria da instrumentalidade das formas, a regra do prejuízo dispõe que somente será reconhecida a nulidade se do ato viciado resultar algum prejuízo para a acusação ou para a defesa. A despeito de sua importância para a construção de um modelo finalístico, referida categoria do prejuízo vem sendo aplicada de forma caótica pela jurisprudência pátria. Na realidade, o entendimento daquilo que de fato configura o prejuízo para efeitos do artigo 563 do Código de Processo Penal se perdeu em meio a decisões controversas e confusas acerca do tema. A regra, inicialmente adotada no processo civil, foi transportada ao processo penal sem as devidas cautelas e desprovida dos necessários ajustes. Inexiste uma sistematização mínima para aferição do prejuízo, sendo certo que hodiernamente se confere uma discricionariedade absoluta ao magistrado para determinar se no caso concreto há alguma lesão às partes. Nesse cenário, a precípua função da forma, que é assegurar uma proteção ao acusado contra eventuais arbitrariedades do Estado, muitas vezes é deixada de lado. Toda essa problemática tem gerado um ambiente instável para correta aplicação das nulidades, o que acaba por acarretar uma notável insegurança jurídica. O presente estudo tem a pretensão de propor um modelo racional de aferição do prejuízo, com base no qual o magistrado encontrará critérios mais claros para a aplicação das nulidades no processo penal.
This research aims to analyze the harmless error rule, strictly related to the subject of nullities in the criminal procedure. As a deployment of the theory of instrumentality of the procedural forms, the harmless error rule provides that a mistake will only cause the nullity of the procedure if there is evidence to support that the prosecution or the defense were actually harmed by that error. Although extremely important for the incorporation of teleological model of nullity, the mentioned harmless error rule has been wrongfully applied by Brazilian courts. In reality, the understanding of the actual meaning of the word harm, as per article 563 of the Criminal Procedure, has been lost throughout so many different confusing and controversial court decisions. The harmless error rule, initially used in civil cases, was brought to criminal procedure without the needed adjustments. There is no minimum systematization in order to identify a harmful error and, therefore, nowadays the judge has total discretion to determine in each case the severity of the error. Given this reality, the most important function of a procedural form, which is to protect the defendant against eventual arbitrary measures committed by the State, is normally forgotten. All these issues have caused an unstable background regarding the correct application of the nullities, leading to a noticeable legal uncertainty in this subject. This research has the intention to come up with a rational model of application of the harmless error rule, based on which the judges will find the necessary criteria to recognize nullities in criminal procedures.
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38

Schweizer, Amelia Lee. "Determination and assessment of procedures of the pour-through nutrient extraction procedure for bedding flats and plug trays." Thesis, This resource online, 1993. http://scholar.lib.vt.edu/theses/available/etd-10312009-020402/.

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39

Landry, Steven J. "Supporting Pilot Procedure Following in Nominal and Off-nominal Situations Through the Use of Displays of Procedure Context." Diss., Georgia Institute of Technology, 2004. http://hdl.handle.net/1853/4990.

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This dissertation provides evidence that information displays to support procedure following can aid performance and increase situational awareness and safety. The intent of such displays is to assist operators in not only following operational procedures, but also in comprehending the context of the procedures, enabling them to understand why, when, and how to deviate from the procedures if necessary. The results of the dissertation research show that the addition of procedure context increases situation awareness and reduces procedure-following errors, which has been shown to be a significant causative factor for accidents in aviation and other domains. In addition, a pilots ability to comprehend noncompliance appears to be limited, despite their interest in (and ability to) detect noncompliance. Pilots do not appear be able to interpret the consequences of that noncompliance, suggesting that the design of displays and procedures should assist them in doing so. The results also demonstrate that pilots attempted to use procedure information even when clearly outside the scope of the procedure. This means that procedures and procedure-support aids should consider operation outside of its normal bounds in their design, rather than only for nominal operation as is currently the case.
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40

Koelker, Rachel Lee. "Comparing a discriminative stimulus procedure to a pairing procedure: Conditioning neutral social stimuli to function as conditioned reinforcers." Thesis, University of North Texas, 2009. https://digital.library.unt.edu/ark:/67531/metadc12143/.

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Social stimuli that function as reinforcers for most children generally do not function as reinforcers for children diagnosed with autism. These important social stimuli include smiles, head nods, thumb-ups, and okay signs. It should be an important goal of therapy for children with autism to condition these neutral social stimuli to function as reinforcers for children diagnosed with autism. There is empirical evidence to support both a pairing procedure (classical conditioning) and a discriminative stimulus procedure to condition neutral stimuli to function as reinforcers. However, there is no clear evidence as to the superiority of effectiveness for either procedure. Despite this most textbooks and curriculum guides for children with autism state only the pairing procedure to condition neutral stimuli to function as reinforcers. Recent studies suggest that the discriminative stimulus procedure may in fact be more effective in conditioning neutral stimuli to function as reinforcers for children diagnosed with autism. The present research is a further comparison of these two procedures. Results from one participant support recent findings that suggest the discriminative stimulus procedure is more effective in conditioning neutral stimuli to function as reinforcers. But the results from the other participant show no effects from either procedure, suggesting future research into conditions necessary to condition neutral social stimuli to function as reinforcers for children with autism.
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41

Lian, Shr-Chang, and 連世昌. "Procedural Standing in Administrative Procedure Act." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/12661019991869766573.

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42

Lin, Wei-Ting, and 林威廷. "The Discussion on Civic Procedure Law applied to Administer Procedure Law - Focusing on Oral Procedure and the Facts and Evidence of Investigation Procedures Act." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/41138070166409130873.

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碩士
國立臺北大學
法律學系一般生組
99
As for all of China's Administrative Procedure Law is not to regulate administrative proceedings since, for some of the proceedings permitted by the provisions of the Civil Procedure Law Department of the relevant procedural requirements. However, if the legislation on related should not associate with the requirements shall be expressly permitted or shall be allowed to use the provisions were not expressly permitted by, might lead to court on the application of an impact on people's actions on the right, so the Code of Civil Procedure standards for the administrative Procedure Law of the motion to discuss the importance and value, the real attention should be paid. This article attempts to study by such motivation this issue, the purpose of administrative proceedings in the hope that future amendments to the provisions of Code of Civil Procedure mutatis mutandis, can properly be associated with the appropriate standards. This paper shows that our current administrative procedure law permitted the legislation, after the Civil Procedure Law of Administrative Procedure Law and the difference in principle between the question why, this section mainly by comparing the two procedural legal principles applicable to the respective differences as of direction. Finally, we discuss the differences and thus the principle of action, as permitted to view the Administrative Procedure Law Civil Procedure Law of the proceedings of the language provisions and relevant facts and evidence in civil law procedure provided for in the investigation on the Administrative Procedure Law permitted to use without violating the boundaries of this one accurate standards. Finally, previously reviewed by the fruit, in the quasi-spend on the relevant provisions in question, called for amending the law on when the next review and improvement.
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43

Hsieh, Chia-Jung, and 謝佳容. "Reducing Procedure Call Overhead : Optimizing register Usage at Procedure Calls." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/66985847669976340527.

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碩士
國立臺灣大學
資訊工程研究所
82
This thesis proposes a common global variable reassignment and an integrated approach which takes advantage of the complementary relationship of inlining and interprocedural register allocation to reduce the procedure call overhead. It may cause register usage pressure by reserving register for common global variables. And there are certain situations which prevent either of inlining or interprocedural register allocation from being applied smoothly. Especially, interactions between inlinig and register allocation can cause an inlined version of a program to run more slowly than its noninlined counterpart. Our approach is based on the observation of analyzed program characteristic. We use profile information to identify the heavy called procedure regions and the register usage information of each code site to optimize the placement of register save/restore code. This method also take full advantage of free-use registers at each procedure call site. The average performance improvement is 1.233 compared with the previous schemes that performed either of them independently.
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44

chang, chuen-fu, and 張春福. "administration procedure act." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/91477289125354589093.

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45

Ho, Hsiao-Kang, and 何効鋼. "Study on re-opening admisnistrative procedures —focused on Administrative Procedure Act Art.128." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/p2f384.

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碩士
國立臺灣大學
法律學研究所
106
Re-opening of administrative procedures (known as “Wiederaufgreifen”) is a special procedure for administrative disposition in Taiwanese Administrative Procedure Act. However, due to the lack of discussion of the detail of practice in this procedure, and the narrow understanding in the Judicial practice, “Wiederaufgreifen” has been only applied in little cases. This thesis argues that “Wiederaufgreifen” is a special procedure protecting individual rights, which cannot be substituted by other institution. Therefore, this study tries to compare the statue to the German Federal Administrative Procedure Act, which Taiwanese inherited lots from, and other individual rights protecting special procedure in Procedure Order, such as retrial procedure. In order to build a comprehensive picture of “Wiederaufgreifen”, including the different stair of procedure, the require, guide principle and boundaries of the procedure. On one hand to review the current judicial interpretationn of “Wiederaufgreifen”, and on the other hand introduce the comparative law view, to give the administrative agent inexperience in “Wiederaufgreifen” a clear introduction, and let the procedure of “Wiederaufgreifen” rooted in Taiwanese administrative practice. In conclusion, this study addressed a suggestion on amending the law, tries to solve the vague or error in the statue, and avoids the unconstitutional interfere of right of instituting legal proceedings.
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46

Chen, Szu-Han, and 陳思翰. "Comparison one-step procedure with two-step procedure in percutaneous nephrolithotomy." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/46661985531524360314.

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碩士
高雄醫學大學
醫學研究所-臨床醫學組
102
Objectives: The large renal stones were common in Urological department, and the management gradually transformed from traditional nephrolithotomy to mini-invasive percutaneous nephrolithotomy (PCNL). The aim of this study was to compare the effects of one-step PCNL by the urologist alone and two-step PCNL by cooperating with the radiologist. Methods: We included 168 patients who underwent surgery by the same surgeon, 83 underwent two-step PCNL, in which percutaneous nephrostomy insertion was performed by radiologists on the day before endo-surgery, and 85 underwent one-step PCNL, which involved the creation of a nephrostomy tract and performing the PCNL at the same time in the operating room, by an urologist. We compared the perioperative and postoperative parameters between these two groups. Results: The result revealed that there were no significant differences between one-step and two-step PCNL in the decreases in haemoglobin ( Hb ) level and blood transfusion volume, and the hospital stay was shorter in the one-step PCNL group. In addition, the one-step PCNL group was associated with significantly lower visual analogue score ( VAS ) , which were 2.3, 1.1, and 0.4 on post-operative days 1, 2, and 3, respectively, compared with 3.2, 1.7, and 1.0 in the two-step PCNL group. The number of parenteral analgesic prescriptions was fewer in the one-step PCNL group ( 0.8 ± 1.1 amps/vials ) than in the two-step PCNL group ( 4.1 ± 2.4 amps/vials ) . Furthermore, different stone location barely affected VAS and analgesic administrations, and the patient with BMI < 25 under one-step surgery had less decrease in Hb ratio. Finally, both groups had similar stone-free rate and complication grade. Conclusion: The results indicate that the one-step PCNL by the urologist alone, compared to two-step PCNL with radiologist, has better wound pain outcome and shorter hospital stay with comparable successful rate and complication grade. One-step PCNL is a more acceptable surgical option, especially for patients with BMI < 25.
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47

PO-YA, CHEN, and 陳伯雅. "The Study of the Victims’ Procedure Right in the Criminal Procedure." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/33080890121901207213.

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碩士
國立臺北大學
法律學系法律專業組
96
On the traditional criminal suit system, no matter during the course of investigating or trying, lean to the protection of crime people, overweight the maintenance of defendant's human rights, but the protection of the injured party is having a chat about denumerably. In order to be fully worthy of waving the power and function of protecting human rights of criminal contentious procedure, build and construct a criminal contentious procedure that protects for the right of the distribution, the system design that the right protects that really it is necessary to mend the injured party of the strong crime. So this page thesis tries to be built and constructed a criminal contentious procedure that can ensure the injured party of the crime right even more. It is that injured party's right protects to commit crime in recent years the topic receives the international and great attention, exceed international conference general commit crime injured party topic that right protects list in the important discussion topic, and protect the topic in the right of the criminal contentious procedure about the injured party of the crime, in the international crime society discusses gradually, become the focal point discussed, therefore the protection of injured party's right, the more important really become. Thesis this first on protection for introduction, including for protect trend of injured party for prove world at present theory of injured party. Moreover, such advanced countries as U.S.A., Germany, Japan,etc., Dr.eye: the research of the injured party of the crime is earlier than our country, it is abundant and relevant relatively our country of research materials, it protects the item to injured party of the crime in the right of the criminal contentious procedure, except that there are abundant research results on academy, the law that also implements Yu ShiWu successively is made and the relevant administrative decrees one is stipulated, so this text is also with relevant academic materials and practice practice of the injured party of U.S.A., Germany and Japan, as the foundation of studying. Is it introduce among the criminal contentious procedure, about relevant legal system and its overview, practice of operation of right, injured party of crime, now such as our country to reply, divide into and prosecute stage and right at stage of private prosecution, try in stage after dividing into the stage of investigating and prosecuting during the course of prosecuting, the right that the injured party can have recommends looking over, and then propose the revision superficial view of the criminal procedure law in the future, expect to build the criminal procedure which construct the lawsuit right of injured party of a guarantee.
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48

JENG, CHANG-TSUI, and 張翠容. "Taiwan Taxation Administrative Procedure." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/63837522065552178752.

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碩士
中原大學
會計研究所
94
Some inland taxes from tax assessment to tax collection could not be approved within the tax period. If a tax cannot be approved within the tax period for reasons, by law, it can no longer be collected; therefore, the tax will not be collected naturally. The tax form is to be forwarded to taxpayers within the tax period to have the notice procedure completed. If the tax form cannot be delivered within the tax period, by law, it may not be collected. While the fiscal deficit is worsening, the mission is to have tax collected for making up fiscal deficit and for upholding social justice and tax fairness. According to the study, there are around 7,000 cases lost a year after the tax assessment deadline due to insufficient manpower of assessors, excessive overload, and the high rotation rate. This has prohibited the task of tax assessment from being completed before the deadline and the tax paper from being delivered to taxpayers or delivered to taxpayers properly. Also, tax cases are lost after the tax collection deadline due to taxpayers have no income or assets, inheritors of the deceased taxpayer waive their right to inheritance or limited inheritance, the distribution of residual assets after corporate resolution or liquidation is insufficient to pay tax, and the taxpayer is without income but with assets; however, confiscation and auction is not enforceable for it is not in conformity with the principle of proportionality. In terms of the high rotation rate, the suggestion is to have a special tax recruitment plan held every 3~5 years for retaining assessors to have the tax collecting experience passed on. Also, tax branches (tax collection offices) must understand the nature of each district and have important tax income investigated and collected forcefully. Finally, for tax arrearage of taxpayers who are without any asset or income for enforcement, it is recommended to have the tax collection period amended for a period of 15 years in accordance with Civil Law Article 125. The purpose of this study is to have suggestions for improvement recommended to the responsible tax units in accordance with the defined problems in order to have a breakthrough on tax collection. While facing the shortage of tax income, it is important to have the taxable income collected for the replenishment of Treasury income in order to fund domestic construction, boost the economy, and upgrade citizen’s financial conditions and life satisfaction.
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49

Braga, Daniel Filipe Oliveira. "Contour method : procedure optimization." Master's thesis, 2012. http://hdl.handle.net/10216/63286.

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50

Binkley, David W. "Multi-procedure program integration." 1991. http://catalog.hathitrust.org/api/volumes/oclc/25529860.html.

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Thesis (Ph. D.)--University of Wisconsin--Madison, 1991.
Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 261-265).
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