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Yeung, Ka-ying. "Pursuit and exploration the theme and art of Liu Sola's fiction = Liu Suola xiao shuo de "Xun zhao" yi shi he yi shu tan suo /." Click to view the E-thesis via HKUTO, 2007. http://sunzi.lib.hku.hk/hkuto/record/B39634267.
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Yeung, Chi-wah. "A study of the popularity of football in Hong Kong in the 1950s and 1960s = Er shi shi ji wu, liu shi nian dai Xianggang zu qiu xing cheng yuan yin de tan suo /." Hong Kong : University of Hong Kong, 2001. http://sunzi.lib.hku.hk/hkuto/record.jsp?B2533511x.
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Kley, André Soares. "Reconstituição paleogeográfica e paleoambiental no Taim : estudo dos furos de sondagem TA6 e TA7, na porção sul da Planície Costeira do Rio Grande do Sul." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2012. http://hdl.handle.net/10183/78767.
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A micropaleontologia, em especial, a paleopalinologia, constitui-se em uma ótima ferramenta de trabalho para o entendimento do passado, à medida que visa reconstituir modificações paleoambientais, paleoclimáticas e paleogeográficas. Todavia, na Bacia de Pelotas, seu potencial ainda é pouco explorado. Este trabalho apresenta resultados fundamentados na análise de amostras dos furos de sondagem TA6 e TA7, coletados na parte sul da Planície Costeira do Rio Grande do Sul, na região da Reserva Ecológica do Taim. Palinomorfos de origem continental (esporos e grãos de pólen) e marinha (principalmente dinoflagelados, palinoforaminíferos e microalgas), além de fitoclastos e matéria orgânica amorfa foram recuperados em vinte e quatro (24) amostras destes furos. As relações quantitativas e qualitativas entre esses grupos palinológicos permitiram a interpretação de mudanças ambientais e paleogeográficas vinculadas a variações do nível do mar ocorridas no Holoceno Médio e Tardio (últimos 7 cal ka). As interpretações apresentadas indicam que a área estudada esteve inundada por águas lagunares-estuarinas há cerca de 6,8 – 6,6 cal ka AP, em consequência do nível de mar mais alto da Última Grande Transgressão. Após este tempo ocorreu o fechamento da desembocadura da Lagoa Mirim no Oceano Atlântico, através da formação justaposta de cordões litorâneos regressivos, relacionado à fase de construção regressiva da barreira holocênica, na região da área de estudo.Paleopalinology is a great tool to promote the understanding of the geological past, as it aims to rebuilt the changes of paleoenvironments, paleoclimate and paleogeography. However, in the Pelotas Basin its potential is still poorly explored. This work presents results that are based on the analyses of samples of two cores (TA6 and TA7), which were collected in the south of the coastal plain of Rio Grande do Sul State, in the region of the Ecological Reserve of Taim. Palinomorphs of continental (spores and pollen grains) and marine (mainly dinoflagelates, paleoforaminiferas and microalgae) origin, besides fitoclasts and amorphous organic matter were recovered on twenty four (24) samples from those cores. Quantitative and qualitative relationships between those palinological groups allowed interpretations of environments and paleogeographic change, connected to oscillations of sea-level that have occurred during the Middle and Late Holocene (last 7 cal ka). The presented interpretations indicate that the study area was inundated by lagoonal-estuarine waters at around 6.8 – 6.6 cal ka BP, as a consequence of the higher sea-level of the Last Great Transgression. After this time the inlet connecting the Lagoa Mirim and the Atlantic Ocean was closed, as an outcome of the juxtaposition formation of regressive ridges, related with the regressive phase of the Holocenic Barrier in the study area.
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Pan, Yihong. "Sui-Tang foreign policy: four case studies." Thesis, University of British Columbia, 1990. http://hdl.handle.net/2429/30581.
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The foreign policy of imperial China had two major aspects: 1) ideological purity, based on the Chinese cosmological view of the state, and emphasizing the all embracing rule of the Chinese Son of Heaven.
2) Practicality and flexibility, which provided imperial rulers the justification for conducting foreign relations on an equal footing with their neighbors, and allowed for retreat from claims of Chinese superiority, or even paying tribute to "barbarians."
These two aspects have been noted and studied previously. In this dissertation I examine the interplay of the twin aspects in Sui-Tang foreign policy decisions and their implementation, how they clashed with or accommodated each other both when China was strong and when it was weak.
Chapter I provides a survey of the tribute system, its roots in the pre-Qin period, its development in Han and the challenges it faced in the Period of Division.
The Sui-Tang policy of resettlement of the Turks who had submitted, is the theme of Chapter II. The chapter examines the Tang system of the "subordinated area commands and prefectures." The Sui-Tang settlement policy was intended to bring the "barbarians" under Chinese administration and to use the nomads as a military force against other "barbarians." It also drew a distinct line between the non-Chinese and the Chinese so that the "barbarians" would not disturb the Chinese and would undergo a gradual process of sinification. But the success of the policy depended basically on the balance of power.
The war policy of the Sui-Tang Chinese towards Koguryŏ, its motives and result are studied in Chapter III. For the better part of a century the Chinese made persistent efforts to establish their administration on the Korean peninsula through force. While there is a contrast between the pragmatism of Emperor Wen on the one hand, and the obsession with military glory of Emperor Yang and Taizong on the other, all three emperors insisted on Chinese superiority over the Koreans and all haconsiderations for frontier security. The differences in their attitudes lay mainly in the extent to which China should claim the superiority. Eventually, the Chinese were quite happy to withdraw beyond the Yalu River and accept Korea as a peaceful tributary.
The alliance between Tang and the Uighur empire is the topic of Chapter IV. While before the outbreak of the An Lushan rebellion in 755 the Uighurs were at times subjects of Tang, the period after 755 saw the growth of the Uighur empire and the weakening of Tang superiority. In both periods their relations were characterized by an alliance based on common interests. In the latter period the Chinese had to treat the Uighurs as an equal power but the relationship was still maintained under the tribute system, which served to maintain the outward form of Chinese superiority.
The seven Tang-Tibetan treaties are discussed in Chapter V. Compared with Tang relations with other peoples, the Tang-Tibetan relationship was remarkably equal. This was shown both in diplomatic reciprocity and in the conclusion of treaties. Nevertheless, some Chinese officials still held strongly to the idea that the Tibetans were "barbarians," which hindered the maintenance of the treaties.
In the making of foreign policy in imperial China, the two major aspects, ideological purity and practicality, were reflected in two principles of Confucian doctrine: "the king leaves nothing and nobody outside his realm," and "having the various states of Xia within, and keeping the Yi and Di barbarians out." While the first principle represented the ideological purity and provided justification for Chinese expansion, the second stressed practicality, thus the two aspects achieved a balance.Arts, Faculty of
Asian Studies, Department of
Graduate
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Cai, Qinghua. "Yan yi zhi bian : Wei Jin xuan xue zhong de yan shuo wen ti tan xi /." View abstract or full-text, 2007. http://library.ust.hk/cgi/db/thesis.pl?HUMA%202007%20CAI.
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Xie, Meizi <1989>. "Mangiare insieme, un'arte politica. I banchetti dell'imperatore Taizong dei Tang." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2022. http://amsdottorato.unibo.it/8839/1/tesi%20di%20Meizi%20Xie.pdf.
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La ricerca di dottorato riguarda i banchetti tenuti dall'imperatore Taizong di Tang durante i suoi 23 anni di regno (dal 626 al 649 d.C.) e a partire da essi ho esaminato la costruzione delle istituzioni politiche e dell'ordine sociale dello Stato cinese dell'epoca, per scoprire come queste attività contribuissero, in una certa misura, alla legittimazione e all'affermazione del potere dell'imperatore stesso.
Da questa premessa, sorgono una serie di domande che riguardano vari aspetti: ad esempio, cosa spinse Taizong a puntare su questi banchetti per la costruzione del suo ordine politico? Quando furono organizzati? In quali luoghi? Chi vi partecipava? E come venivano organizzati? Studiando questo tipo di attività ricreative a cui partecipavano Taizong e la sua corte, esplorerò l'evoluzione e i cambiamenti della cultura politica nella dinastia Tang (618-907 d.C.). Analizzerò come il sovrano utilizzasse i banchetti per promuovere lo sviluppo della politica statale e i rituali di corte al fine di mantenere la stabilità sociale all'interno della governance della macchina statale. Esaminerò e metterò a fuoco la relazione dinamica e simbiotica tra cibo e politica nell'antica Cina, anche facendo riferimento a semplici frammenti di cronaca relativi ai resoconti dei banchetti stessi, oltre che a concetti storiografici più generali.The PhD research concerns about the banquets held by Emperor Taizong of Tang during his 23-year reign (from 626 to 649 A.D.) and starting from them I examined the construction of political institutions and the social order of the Chinese state of the time, in order to discover how these activities contributed, to a certain extent, to the legitimization and affirmation of the power of the emperor himself. From such a premise, a number of questions arise concerning various aspects: for example, what led Taizong to focus on such banquets for the construction of his political order? When were these organized? In what locations? Who took part in them? And how were they organized? By studying this type of recreational activity that Taizong and his court took part in, I will explore the evolution and changes of political culture in the Tang Dynasty (618-907 AD). I will analyze how the ruler used banquets to promote the development of state policy and court rituals in order to maintain social stability within the governance of the state machine. I will examine and focus on the dynamic and symbiotic relationship between food and politics in ancient China, including by referring to simple fragments of chronicles relating to accounts of the banquets themselves, as well as more general historiographical concepts.
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Wang, Jianhui. "Sexual politics in the works of Chinese American women writers Sui Sin Far, Maxine Hong Kingston, and Amy Tan /." Open access to IUP's electronic theses and dissertations, 2007. http://hdl.handle.net/2069/51.
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Ferreira, Natalia Borba. "Custos tributários, carga tributária e sua estimativa no Brasil." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2006. http://hdl.handle.net/10183/10773.
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Este estudo descreve os custos tributários que incidem sobre os contribuintes, tendo como enfoque principal a carga tributária. A carga tributária é conceituada e analisada nos seus aspectos teóricos, com destaque para a justa distribuição do ônus tributário entre as pessoas. No segundo momento são apresentadas e comparadas as diferentes metodologias das estimativas de carga tributária no Brasil, ressaltando as fontes de dados e as hipóteses simplificadoras de cada uma delas. Em seguida é descrito o procedimento para estimar no final de 2006 a carga tributária brasileira para 2005, evidenciando a disponibilidade de dados e as dificuldades de realizar essa tarefa. Finalmente são qualificadas as estimativas das diferentes instituições brasileiras em relação a seus objetivos, permitindo uma melhor compreensão das razões de alguma diferença nos valores calculados, que dependem basicamente do momento de sua divulgação e de sua finalidade.This paper describes the tax expenses that fall on the contributors, and its main approach is the tax ratio. The tax ratio is conceptualized and analyzed in its theoretical aspects, emphasizing the fair distribution of the tax onus among people. Later, we present and compare the different methodologies of the estimates of tax ratio in Brazil, highlighting the sources of data and the simplifying hypothesis of each one of them. It is described the proceedings to estimate the tax ratio of 2005, at the end of 2006, highlighting the availability of data, as well as the difficulties to accomplish such task. Finally, we qualify the estimates of the different Brazilian institutions regarding their aims, allowing a better understanding of the reason for some discrepancies in the numbers, which basically depend on the moment of their release and on their purpose.
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Li, Pei. "Sui Tang wu dai dao jiao mei xue si xiang yan jiu." Chengdu Shi : Sichuan chu ban ji tuan Ba Shu shu she, 2005.
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Tang, Suo [Verfasser], and Christoph H. [Akademischer Betreuer] Keitel. "Plasma High Harmonic Generation and Single Attosecond Pulse Emission from Ultraintense Laser Pulses / Suo Tang ; Betreuer: Christoph H. Keitel." Heidelberg : Universitätsbibliothek Heidelberg, 2018. http://d-nb.info/117725266X/34.
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Seoane, Diego Sales. "Alíquota: aspectos constitucionais e limitações à sua instituição." Pontifícia Universidade Católica de São Paulo, 2011. https://tede2.pucsp.br/handle/handle/5543.
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Previous issue date: 2011-05-27This work the tax rate: the constitutional aspects and limitations of its imposition - aims to study the tax rate, more specifically its constitutional regulation, and therefore the limits established to the ordinary legislator in imposing a tax rate. This theme involved the analysis of all 39 references made in the constitutional text regarding the tax rate as well as the study of other constitutional provisions that despite not using the term tax rate in its essay, refers directly to it (as is the case, for example, of constitutional provisions dealing with the Contributory Capacity and Selectivity). Still, we try to demonstrate the limits imposed upon the ordinary legislator in the imposition of the tax rates, particularly the levy of different tax rates for taxpayers subject to the same tax. The issue was raised during the analysis of scientific literature regarding the elements composing the main rule of taxation. Besides the large number of works involving the study of both the taxpayers and the tax materiality or even the tax calculation base, there are a limited number of scientific works that devote more careful attention to the tax rate, despite of many judicial discussions revolve around the tax rate. Thus, through a literature search, we almalgamate the scientific thinking about the subject of this work and, from these ideas, have formulate our own opinions in order to demonstrate the existence of limits imposed to the ordinary legislator when establishing the tax rate. The various nuances in the constitutional regulation of taxes made the search extremely difficult yet pleasant, and the result was this thesis that, far from exhausting the subject, is an invitation to discuss deeperly this important element of Tax Law: the tax rate
O presente trabalho alíquota: aspectos constitucionais e limitações à sua instituição tem por objetivo o estudo do instituto jurídico da alíquota, mais especificamente a sua regulamentação constitucional e, consequentemente, os limites impostos ao legislador ordinário na instituição da alíquota. Este tema implicou na análise de todas as 39 referências feitas no texto constitucional à alíquota, bem como o estudo dos demais dispositivos constitucionais que apesar de não empregarem a palavra alíquota em sua redação, relacionamse diretamente com o instituto (como é o caso, por exemplo, dos dispositivos constitucionais que tratam da Capacidade Contributiva e da Seletividade). Ainda, buscamos demonstrar os limites objetivos impostos ao legislador ordinário na instituição das alíquotas, em especial na instituição de alíquotas diferenciadas entre contribuintes de um mesmo tributo. O tema surgiu a partir de uma análise da produção científica a respeito dos critérios da regra-matriz de incidência tributária, do grande número de obras voltadas ao estudo da sujeição passiva, da materialidade tributária ou, até mesmo, da base de cálculo. Contudo, apesar de muitas das discussões judiciais girarem em torno da alíquota, escassas são as obras científicas que dedicam uma atenção mais detida ao instituto jurídico da alíquota. Assim, por meio de uma pesquisa bibliográfica, buscamos reunir o pensamento científico a respeito do tema abordado no presente trabalho e, a partir destas idéias, formular opiniões próprias, de modo a demonstrar a existência de limites impostos ao legislador ordinário na instituição de alíquotas. As várias nuances na regulamentação constitucional dos tributos tornou a pesquisa extremamente árdua, porém prazerosa e o resultado foi a presente dissertação que longe de esgotar o tema, constitui um convite para discutir com maior profundidade este instituto tão importante do Direito Tributário: a alíquota
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Zanão, Aline Gisele. "Caracterização da infra-estrutura de armazenagem de álcool no Brasil e análise da sua concentração na região Centro-Sul." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/11/11132/tde-13042009-143011/.
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O objetivo principal deste trabalho foi caracterizar a estrutura da rede de armazenamento de álcool combustível brasileira destacando-se a infra-estrutura da região Centro-Sul no que diz respeito à capacidade estática e à localização dos tanques das unidades produtoras, distribuidoras e portos, além do cálculo e análise do índice de concentração dos principais agentes do setor nessa região. Para o estudo dos Índices de Concentração CR4 e do Índice de Herfindahl-Hirschiman HHI, utilizou-se a capacidade de armazenagem de álcool das unidades produtoras em nível estadual de detalhamento dos dados; a produção de álcool no ano-safra canavieiro de 2007/2008; a tancagem individual das unidades produtoras, dos terminais portuários e das bases distribuidoras. O levantamento realizado indicou que a maior concentração de usinas encontra-se na região Centro-Sul, com grande destaque para o estado de São Paulo que, além de possuir o maior número de unidade produtoras, também classifica-se como maior estado produtor e o que possui a maior tancagem. Nas colocações subseqüentes estão os estados de Minas Gerais e Paraná. Com capacidades de armazenagem menores ficam os estados de Goiás, Mato Grosso, Mato Grosso do Sul, Espírito Santo e Rio de Janeiro. O Índice de Concentração CR4 para a região Centro- Sul indicou que a maior concentração encontra-se entre as duas maiores empresas e que, à medida que mais empresas são adicionadas, a taxa de aumento do índice é menor, apontando para uma estrutura de mercado onde existem algumas empresas líderes, com grande participação na capacidade de armazenagem de álcool no setor sucroalcooleiro e um grande número de médias e pequenas empresas com menor participação no mercado. Especificamente no estado de São Paulo, o Índice de Concentração CR4 do setor equivale à metade de toda a capacidade de armazenagem de álcool do estado e tratam-se das mesmas empresas que compõem as quatro maiores de toda a região Centro-Sul. Em relação à rede armazenadora de álcool nos portos da região, o porto de Santos, no estado de São Paulo, obteve a maior concentração, seguido do Porto de Paranaguá no estado do Paraná. As bases distribuidoras de combustível que movimentam álcool combustível configuraram maior concentração no Estado de São Paulo, seguido do Paraná e Rio de Janeiro.The main objective of this work was characterize the Brazilian ethanol storage chain, focusing on the centersouth infrastructure area, looking at the static capacity and the tanks localization of the unit production, distributor and ports besides, the calculation and the concentration degree of the main sector agents in this area. To study the four biggest group Concentration Index CR4 and the Herfindahl-Hirschiman index HHI, it was used the ethanol storage capacity per unit, in a state level of details; the ethanol production in the sugar cane season 2007/2008; the individual production of the unit storage, the ports and the distributor bases. The survey realized has shown that the biggest unit concentration is located inside the Center-South area, with main focus in São Paulo state, that has the biggest number of units, the biggest ethanol production and also the biggest storage. After that, its got Minas Gerais State and Paraná state. Goiás, Mato Grosso, Mato Grosso do Sul, Espírito Santo and Rio de Janeiro have the smallest capacities. The Concentration Index CR4 for the Center-South indicated that the biggest concentration is between two biggest enterprises, and, by the time that more enterprises are included, the index rate growth is smaller, pointing to market structure where it exists a small group of leaders companies with big participation in the ethanol storage capacity. In other hand, a big group of small and medium units have smaller market participation. Specifically in São Paulo state, the Concentration Index CR4 of the sector is equivalent to half of all ethanol storage capacity of this state and is about the same companies that are included in the four biggest units of the center-south area. Related to the ethanol storage chain at the ports, the Santos port, in São Paulo State, has the biggest concentration followed by Paranaguá port, in Paraná State. The fuel distribution bases that movement ethanol has bigger concentration in São Paulo State followed by Paraná State and Rio de Janeiro State.
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Shinde, Mukund G. "Optimisation of tank irrigation systems in watersheds of semi arid and sub humid tropics." Thesis, Loughborough University, 2006. https://dspace.lboro.ac.uk/2134/7815.
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Watershed development and management has been adopted as a new approach for land and water resources management in India. Water resources are created (in the form of small tanks) in these watersheds along with other development activities. These tanks are primarily used for irrigation or groundwater recharge or for both purposes. Since gaps were found in the literature on the optimum design of watershed based tank Irrigation systems this research was carried out with the aim to "Design an optimum tank irrigation system for the watershed". The philosophy of watershed management and the nature of tank system in the watershed required a new approach for their optimum design. Therefore a comprehensive methodology has been developed in this research for design of optimum tank system in the watersheds of semi and and sub humid tropics. A new classification of tank system is proposed. The concept of tank strategy is introduced and used in the methodology of optimum tank system design. The methodology takes into account the effect of in situ rainwater harvesting practices on the tank system, inflow coming to the watershed from upstream watersheds and downstream release from the candidate watershed. The methodology is based on the concept of Integrated Water Storage System (IWSS) in which three storage media in the watershed i. e. soil, tank and aquifer are integrated to derive the optimum tank system. Field, tank and aquifer water balances are simulated for deriving optimum tank system. The methodology has been converted into computer code which resulted into a computer model -SOFTANK (Simulation Optimization For TANKS). The SOFTANK model was applied to two case study watersheds - Akola and Pimpalgaon Ujjaini. Both these watersheds come under semiarid region of Maharashtra state of India. When optimum tank strategies were derived for these watersheds, it was found that tank system was not economical for Akola watershed whereas it was economical for Pimpalgaon Ujjaini watershed. Accordingly the optimum tank system for the Pimpalgaon Ujjaini watershed was derived. This research is expected to make an innovative and practical contribution to the literature on the design of optimum tank systems for watersheds in semiarid and sub humid tropics.
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Min, Xiangpeng. "Sui tang wu dai shi qi hai yang zai hai chu bu yan jiu." Henan : Zheng zhou da xue, 2006. http://anulib.anu.edu.au/anuonly/ebooks/chinese_thesis_032.pdf.
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Piracha, Muhammad Mujtaba. "Sub-national government taxation : case of property taxes in Punjab, Pakistan." Thesis, University of Sussex, 2016. http://sro.sussex.ac.uk/id/eprint/65095/.
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Property taxes tend to be under-used globally, especially in developing countries. This is particularly true in Pakistan. To explore the reasons, I studied policymaking and administration in relation to the recurrent (annual) property tax in Punjab, Pakistan's most populous and urbanised province. I used a mix of research methods, including extensive field observations of how the lower level tax staff of the Excise and Taxation Department go about their work. I found three major probable explanations for the very low levels of property tax collections: • Especially after a major decentralisation reform in 2001, responsibilities for collecting the property tax and the revenues it produces are both divided in complex ways between three levels of subnational government. Each level has low incentives to perform its tax collection functions. • Each level of subnational government obtains most of its income either from transfers from higher levels of government or from loans. It generally seems easier for them to increase their incomes by putting more effort into tapping these sources, rather than trying to improve their own tax collection performance. The lack of strong political pressures to increase spending has a reinforcing effect. • It has become administratively difficult for senior policymakers to increase property tax revenue collections through mobilising the organisational resources of the Excise and Taxation Department. Property tax collection has become locked into a system that combines (a) a high degree of informality in routine practices, (b) exclusive control of detailed information about tax collection potential and performance by lower level staff and (c) modest rent-taking and responsiveness to local pressures for leniency in tax collection at these lower levels. When higher-level officials in the Department attempt periodically to enforce the achievement of higher tax collection targets, they are mostly frustrated by these informal working practices and relationships.
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BOSCOLO, STEFANO. "Sull’effetto redistributivo dell’erosione della base imponibile dell’imposta personale sul reddito: Il caso dell’Italia." Doctoral thesis, Università degli studi di Modena e Reggio Emilia, 2021. http://hdl.handle.net/11380/1239421.
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La presente tesi, composta da tre capitoli, tratta dell’erosione della base imponibile dell’Imposta sul reddito delle persone fisiche (Irpef) e delle sue conseguenze redistributive, un fenomeno altamente dibattuto e considerato essere tra i principali responsabili dell’accresciuto livello di iniquità verticali e orizzontali del sistema fiscale corrente.
L’erosione della base imponibile dell’Irpef consiste nella graduale esclusione di diverse componenti di reddito dalla tassazione progressiva e il contestuale assoggettamento di queste fonti a tassazione proporzionale o la completa esenzione da imposizione. Al momento in cui si scrive, il sistema fiscale italiano è caratterizzato dalle seguenti esenzioni dalla progressività: i) gli affitti degli immobili locati ad uso abitativo e dei negozi e botteghe possono essere assoggettati ad un’imposta proporzionale – la c.d. cedolare secca; ii) il reddito catastale degli immobili tenuti a disposizione è esente da imposizione; iii) le persone fisiche esercenti attività d’impresa, arti e professioni possono optare per un regime di favore sui ricavi o compensi percepiti – il c.d. regime forfetario; iv) i premi di produttività sono tassati in misura proporzionale, mentre i beni e servizi offerti dagli schemi di welfare aziendale non prevedono il pagamento di imposte; v) i proventi dei redditi da capitale sono assoggettati ad un’imposta proporzionale con ritenuta alla fonte sin dall’introduzione dell’Irpef nel 1974.
Pur essendo riconosciuto come uno degli elementi cruciali che contribuiscono all’affievolimento della progressività del sistema fiscale, l’erosione della base imponibile dell’Irpef è un argomento che ha ricevuto scarsa attenzione nella ricerca quantitativa. La sua esistenza e rilevanza per la comunità accademica ha portato alcuni a sostenere la necessità di una profonda revisione del sistema di tassazione personale del reddito. Allo stesso tempo, l’erosione della base imponibile dell’Irpef può essere inquadrata nel più ampio contesto del contributo delle tasse e dei trasferimenti complessivi alla riduzione della disuguaglianza. L’importanza per una migliore comprensione del ruolo svolto da ciascun strumento fiscale nella redistribuzione del reddito acquisisce un interesse rilevante considerata la vasta attenzione che le proposte di flat tax, caratterizzate da una drastica riduzione dell’effetto redistributivo, hanno ricevuto nella prima metà della diciottesima legislatura.
Per quanto concerne la metodologia di analisi, la presente tesi si basa sull’utilizzo di tecniche di microsimulazione statica della legislazione vigente e di scenari di policy alternativi. Inoltre, diverse scomposizioni dell’effetto redistributivo di un sistema tax-benefit vengono impiegate sia per lo studio dell’iniquità orizzontale intesa in senso classico che per l’analisi del contributo delle tasse e dei trasferimenti alla redistribuzione del reddito.
Un breve sommario dei contenuti di ciascun capitolo è fornito nel seguito. Il primo capitolo offre delle evidenze sulla perdita di progressività e capacità redistributiva che l’erosione della base imponibile dell’Irpef ha comportato, con enfasi soprattutto sulla distribuzione dei benefici e oneri fiscali per gruppi di reddito.
Il secondo capitolo si concentra sul contributo degli strumenti tax-benefit alla redistribuzione, sia a livello nazionale che a livello macroregionale. Un focus specifico è dedicato alla misura in cui imposte proporzionali, contributi sociali e trasferimenti in denaro determinano la redistribuzione del reddito.
Il terzo e ultimo capitolo esamina se l’erosione della base imponibile dell’Irpef ha accresciuto l'iniquità orizzontale del sistema di tassazione personale del reddito, oltre a fornire delle evidenze sul livello di iniquità orizzontale qualora un sistema di tassazione ad aliquota piatta fosse introdotto nel contesto italiano.This thesis, made up of three chapters, deals with the erosion of the Italian personal income tax (PIT) base and its redistributive consequences, a highly debated phenomenon that is considered as the main responsible for the increased level of vertical and horizontal inequities of the present tax system. The erosion of the PIT base consists of the gradual exclusion from progressive taxation of several income components and their subsequent subjection to proportional taxes or exemption from taxation. At the time of writing, the Italian tax system is characterised by the following exemptions from progressivity: i) rental income from residential properties and shops can be subject to a proportional tax – known as the cedolare secca; ii) cadastral income from properties kept available and located in a different municipality from the one of the main residence is exempt from taxation; iii) self-employed workers can opt for a more favourable tax regime on income from self-employment – know as the regime forfetario; iv) as for employment income, productivity bonuses paid to private-sector workers are taxed proportionally at a fixed rate, while goods and services provided by the company welfare schemes are entirely tax-free; v) capital income and gains are subject to proportional withholding taxes since the introduction of the PIT – known as the Imposta sul reddito delle persone fisiche – in 1974. Despite being recognised as a crucial element that contributes to the weakening of the progressivity of the Italian tax system, the erosion of the PIT base is a subject that has been little explored in quantitative research. Its existence and relevance for the academic community has led some to advocate for a profound revision of the system of personal taxation. At the same time, the erosion of the PIT base can be framed in the broader context of the contribution of overall taxes and benefits in reducing inequality. The importance of a better understanding of the role played by each instrument in the redistribution of income acquires a renewed interest considering the vast attention paid during the first part of the eighteenth parliamentary term to flat-rate tax proposals with marked reduction in the redistributive effect. Regarding the methodology of analysis, this thesis makes extensive use of tax-benefit microsimulation techniques for the simulation of the existing legislation and alternative policy scenarios. Furthermore, several decomposition methodologies of the redistributive effect of a tax-benefit system are employed both for the study of classical horizontal inequity and for the analysis of the contribution of taxes and benefits to income redistribution. A summary of the chapters’ contents is provided in what follows. The first chapter offers evidence on the loss of progressivity and redistributive power that the erosion of the PIT base has entailed, with further emphasis on the distribution of fiscal benefits and burdens by income groups. The second chapter focuses on the contribution of tax-benefit instruments to redistribution, both at the national and macro-regional level. A specific focus is devoted to the extent to which proportional taxes, social insurance contributions, and tax-free cash benefits determine the redistribution of income. Finally, the third chapter tests whether the erosion of the PIT base has increased the level of horizontal inequity of the personal income tax system, as well as provide evidence on the extent of horizontal inequity if a flat-rate personal income tax were to be adopted in the Italian context.
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Trankell, Ing-Britt. "Cooking, care, and domestication : a culinary ethnography of the Tai Yong, Nothern Thailand /." Uppsala : Acta universitatis upsaliensis, 1995. http://catalogue.bnf.fr/ark:/12148/cb374989129.
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Polizelli, Victor Borges. "O princípio da realização da renda e sua aplicação no imposto de renda de pessoas jurídicas." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-18112011-145517/.
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No contexto do sistema tributário nacional brasileiro, uma apuração correta da renda tributável demanda o respeito a princípios abrigados pela Constituição Federal expressa ou implicitamente e, dentre estes, vale citar o princípio da realização da renda que, numa descrição simplificada, auxilia na detecção da capacidade econômica apta a sofrer tributação, uma vez que delineia diretrizes mais concretas para a identificação do momento adequado para que tal tributação se implemente. Este estudo enfoca o momento temporal em que se consideram ocorridos os fatos econômicos individuais que se ajuntam para compor a apuração da renda tributável. Não se trata, portanto, de uma abordagem direta acerca do aspecto temporal próprio da regra-matriz de incidência do imposto de renda, aquele que se identifica normalmente com o término do período de um ano. O tema é abordado com enfoque na tributação da renda, apresentando parâmetros para a conceituação do referido princípio e buscando delinear suas funções, bem como descrever seu âmbito de aplicação no Direito Tributário brasileiro, especialmente no que concerne à apuração do imposto de renda (sobretudo o de pessoas jurídicas). O princípio da realização é examinado sob três diferentes perspectivas. Primeiro, faz-se uma análise dos conceitos de renda (e noções correlatas de realização) fornecidos pelas ciências financeiras e econômicas. Segundo, há uma análise sob a perspectiva histórica que apresenta a evolução deste princípio na Alemanha, nos E.U.A., no Reino Unido e também no Brasil. E, por fim, sob a perspectiva estritamente jurídica, enfocando-se o sistema normativo atualmente vigente no Brasil, discutem-se a posição sistêmica do princípio da realização e as limitações impostas pela Constituição Federal de 1988 e pelo Código Tributário Nacional. Ainda nesta última perspectiva, avaliam-se as funções desempenhadas pelo princípio da realização como integrante dos princípios de contabilidade geralmente aceitos e as relações entre Direito Contábil e Direito Tributário. O princípio da realização é examinado em seus diferentes elementos (cumprimento da obrigação, mudança da posição patrimonial, troca no mercado, mensurabilidade, liquidez e certeza). Por fim, propõe-se uma estrutura para classificação dos diferentes critérios que informam o princípio da realização à luz da legislação brasileira.In the context of the Brazilian tax system, a correct calculation of taxable income demands respect for the principles sheltered, expressly or implicitly, by the Federal Constitution and, among these, it is worth mentioning the realization principle. In a simplified description, said principle helps in the detection of the economic capacity that is able to suffer taxation, since it outlines more specific guidelines for identifying the right time where taxation may be implemented. This study focuses on the timing of the economic facts that are gathered up to comprise the basis for calculation of the taxable income. It is not, therefore, a direct approach on the temporal aspect of the basic rule of incidence of income tax (aspect which is usually identified with the end of the taxable period of one year). The issue is discussed with focus on taxation of income, showing parameters for the conceptualization of realization principle and seeking to outline its functions, as well as to describe its scope within the Brazilian Tax Law, especially on what concerns the calculation of the income tax (especially the corporate income tax). The realization principle is examined from three different perspectives. First, the study presents an analysis of the concepts of income (and related notions of realization) provided by the financial and economic sciences. Second, there is an analysis on the historical perspective that presents the evolution of this principle in Germany, the USA, the UK and also in Brazil. Finally, under a strictly legal perspective, focusing on the regulatory system currently in force in Brazil, it discusses the systemic position of the realization principle and the limitations imposed by the Federal Constitution of 1988 and the National Tax Code. With respect to the latter perspective, the study examines the functions performed by the realization principle as part of the generally accepted accounting principles and the relations between Accounting and Tax Law. The realization principle is examined in its different elements (achievement of the obligation, change in the property position, market exchange, measurability, liquidity and certainty). Finally, it proposes a structure for the classification of the different criteria that inform the realization principle in accordance with the Brazilian legislation in force.
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Wajss, Daniel Stephan. "Qual ? a sua tribo? O uso do TAI online no desvelamento de conhecimentos sociais ocultos." Universidade Federal do Rio Grande do Norte, 2015. http://repositorio.ufrn.br/handle/123456789/21077.
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Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior (CAPES)
O teste de associa??o impl?cita (TAI) criou recursos para acesso aos fen?menos dificilmente expostos atrav?s de autorrelatos ou medidas expl?citas, tradicionais nos estudos em Psicologia. Embora esta t?cnica de mensura??o esteja entre as mais consistentes nas publica??es internacionais, poucos artigos cient?ficos no Brasil estudaram o TAI se aprofundando em quest?es te?ricas ou pr?ticas. Isto gerou um desn?vel entre a dissemina??o desta medida no pa?s e a produ??o observada nos laborat?rios internacionais, tanto do ponto de vista quantitativo como qualitativo. Nesse contexto, a cria??o dos laborat?rios virtuais (online) implementados em diversos pa?ses, incluindo o Brasil, criou oportunidades singulares para contornar estas disparidades. Nosso trabalho buscou esclarecimentos te?ricos e conceituais, contextualizando-os no desenvolvimento hist?rico do TAI e de sua vers?o online, com o objeto de direcionar de forma acess?vel a apresenta??o in?dita do TAI online adaptado ao p?blico brasileiro. Em uma segunda etapa, investigamos empiricamente os dados obtidos pelo portal eletr?nico brasileiro do TAI ?Pa?ses?. Neste processo, analisamos o grau de nacionalismo impl?cito de 2271 brasileiros coletados desde o in?cio de 2009 at? o final de 2014. Nosso objetivo foi verificar se os resultados dos dados obtidos em um momento de grande confronto esportivo (Copa do Mundo da FIFA de 2010 e de 2014), se diferem de outros per?odos em que o torneio n?o ocorreu. Nossas an?lises apontaram diferen?as estatisticamente significativas para a amostra na v?spera do confronto esportivo, quando o aumento do nacionalismo impl?cito foi claramente superior, mesmo com aus?ncia de efeito pelos autorrelatos. Em um terceiro momento, efetuamos uma an?lise independente do contexto temporal da amostra, encontrando diferen?as estat?sticas significativas entre ambos os graus de nacionalismo (impl?citos e expl?citos) entre os sexos dos participantes. Neste caso, as mulheres se mostraram mais nacionalistas que os homens, mesmo que ambos tenham atitudes de prefer?ncias impl?citas pelo Brasil. No fechamento do trabalho, sugerimos que o nacionalismo seja um subproduto dos mecanismos mentais universais evolu?dos, corroborando com a teoria do favoritismo grupal que fundamenta a teoria de identidade social. Al?m disso, apontamos a necessidade de estudos entre as diferen?as entre os sexos em quest?es relacionadas ao grupo de pertin?ncia, uma vez que esper?vamos dos homens maiores atitudes nacionalistas, como reflexo da manuten??o de grupos coesos em sociedades ancestrais. N?o obstante, tudo indica para a import?ncia singular em se aprofundar nos estudos do TAI e do TAI online para investiga??es futuras do comportamento humano em diversas ?reas do conhecimento.
The Implicit Association Test (IAT) has succeeded in accessing mental phenomena hardly exposed through self-report and explicit measures well known in the traditional studies on psychology. Although this measurement technique is among the most consistent in international publications, the few articles in Brazil have not deepened on theoretical issues that underlie the practice. This created a gap between the spread of this measure in the country and the production seen in international laboratories, both at quantitative and qualitative terms. In this context, the online labs implemented in several countries, including Brazil, created unique opportunities to overcome these disparities. Our work sought theoretical and conceptual clarification, contextualized to the historical development of the IAT and its online version, displaying affordably an unprecedented presentation of the virtual tool adapted to the Brazilian public. In a second step, we investigated empirically the data obtained by the Brazilian electronic portal "Countries", analyzing the degree of implicit and explicit nationalism of 2271 Brazilian subjects collected from early 2009 to late 2014. Our goal was to determine whether the data results obtained in a time of major sporting confrontation (FIFA World Cup 2010 and 2014) differ from periods when the tournament did not happen. Analyzes showed differences on the eve of the sporting confrontation, when the increase in the implicit nationalism was clearly superior, even with no effect by self-reports. In an independent analysis of a cultural context, there is an oscillation of explicit nationalism over the years, but not for the implicit action. In addition, it was found in women greater degree of implicit and explicit nationalism than in men, with both sexes presenting their preferences towards Brazil. In an end section, we suggest that nationalism may be a by-product of universal mental mechanisms that evolved to identify of the belonging group categorization, corroborating with the group favoritism. We propose that the intensification of the group preference on the eve of the competition has as its ancestral function strengthen the cohesion of the group in preparation to confrontational situations. We pointed out the need for studies on the differences between the sexes in matters relating to group membership belonging. It was expected largest nationalist attitudes in men reflecting the maintenance of cohesive groups in ancient societies. Thus, it appears a singular importance impart the traditional TAI studies with its online version for future investigations of human behavior in various areas of knowledge.
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CASARI, GIULIA. "Efficacia e Sicurezza di Modelli Pre-clinici Combinatori di Chemioterapia e Terapia Genica per Bersagliare il Tumore del Pancreas ed il suo Microambiente." Doctoral thesis, Università degli studi di Modena e Reggio Emilia, 2022. http://hdl.handle.net/11380/1278859.
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Introduzione. Il tumore del pancreas (PC), ed in particolare l’adenocarcinoma duttale, mostra ancora una scarsa risposta alle terapie disponibili. Un elemento peculiare è l’abbondante stroma fibrotico, composto da fibroblasti associati al tumore (TAF), cellule immunitarie, citochine e fattori di crescita immersi nella matrice extracellulare (ECM), con un ruolo chiave nella progressione e farmacoresistenza del PC (Korc et al., 2007). Sforzi significativi si sono così focalizzati sullo sviluppo di terapie capaci di bersagliare sia cellule tumorali che TAF (Sun et al., 2018). Da anni, stiamo sviluppando una terapia genica antitumorale a base di cellule stromali/staminali mesenchimali da tessuto adiposo (AD-MSC) secernenti la molecola pro-apoptotica solubile TRAIL (sTRAIL) per bersagliare cellule tumorali di PC (Spano et al., 2019; Rossignoli et al., 2019). Qui, abbiamo investigato in vitro ed in vivo l’impatto sinergico di un approccio combinatorio tra il chemioterapico Gemcitabina (Gem) e le AD-MSC sTRAIL sia su cellule tumorali che su TAF di PC. Inoltre, per verificare la sicurezza di tale terapia, abbiamo valutato l’impatto citotossico delle AD-MSC sTRAIL su tessuti sani ed in particolare sui leucociti.
Materiali e metodi. Saggi in vitro su linee di PC: la sensibilità di linee cellulari di PC (BxPC-3, MIA PaCa-2 e PA-TU-8988T) a sTRAIL, da solo o in combinazione con Gem, è stata valutata con CellTiter Glo in 2D. Un microambiente di PC in vivo-like è stato riprodotto caricando linee di PC in un bioreattore 3D e la mortalità cellulare è stata quantificata dopo trattamento con Gem & AD-MSC sTRAIL. Modelli animali in vivo: modelli murini ortotopici di PC sono stati sviluppati mediante impianto di linee di PC nel pancreas di topi NOD/SCID. L’effetto sinergico dell’approccio combinatorio sulla crescita tumorale è stato verificato mediante ecografia. Sezioni di tumore in paraffina sono state valutate con H&E e IHC per citocheratina 7 e 8/18. Citotossicità su TAF di PC: TAF primari sono stati isolati e testati per la sensibilità a sTRAIL, da solo o in combinazione con Gem, tramite CellTiter Glo. RNA-Seq sul microambiente di PC: i TAF sono stati co-coltivati con una linea di PC, sortati mediante FACS e analizzati con RNA-Seq. Immunotossicità: vitalità e proliferazione di cellule immunitarie (monociti, neutrofili e linfociti T) da sangue periferico di donatori sani trattate con sTRAIL o co-coltivate con AD-MSC sTRAIL sono state valutate con saggi metabolici e FACS.
Risultati. Le linee cellulari di PC mostrano differenti livelli di sensibilità a Gem o sTRAIL da soli e la combinazione Gem & sTRAIL ha rivelato un effetto sinergico sulle cellule di PC in 2D ed in 3D. La sinergia tra Gem e AD-MSC sTRAIL è stata confermata nei modelli murini ortotopici di PC con una significativa degenerazione del tessuto tumorale rispetto al controllo e alla sola Gem. I TAF primari di PC sono resistenti all’effetto citotossico di sTRAIL da solo, mentre il pre-trattamento con Gem ne ripristina la sensibilità. Studiando l’interazione stroma-tumore, l’RNA-Seq ha rivelato un aumento significativo dell’espressione di geni correlati all’ECM, come MMP2, POSTN, COL1A1 e COL12A1, nel tumore dopo co-coltura con i TAF. Infine, studi sulla sicurezza immunologica hanno confermato che i leucociti sono refrattari all’effetto di sTRAIL e il contatto diretto con le AD-MSC sTRAIL ha un impatto trascurabile sulla vitalità di monociti e cellule T. Allo stesso modo, la proliferazione delle cellule T non è influenzata sia da sTRAIL che dalle AD-MSC sTRAIL.
Conclusioni. Questi dati hanno dimostrato la sicurezza ed il potenziale terapeutico di combinare terapia genica e chemioterapia per bersagliare sia la componente tumorale che stromale dell’adenocarcinoma pancreatico duttale.Introduction. Pancreatic cancer (PC), and in particular the ductal adenocarcinoma, has still a poor response to available therapies. A hallmark of this malignancy is the pronounced fibrotic stroma, composed by tumor-associated fibroblasts (TAF), immune cells, cytokines and growth factors stored in the extracellular matrix (ECM), with a key role in PC progression and drug resistance (Korc et al., 2007). For these reasons, efforts have been focused on the development of novel therapies able to target both malignant cells and TAF (Sun et al., 2018). Since years, we have developed an anticancer gene therapy based on human adipose mesenchymal stromal/stem cells (AD-MSC) secreting the pro-apoptotic soluble (s)-TRAIL to mostly target PC malignant cells (Spano et al., 2019; Rossignoli et al., 2019). Here, by in vitro and in vivo models, we investigated the potential synergistic impact of a novel combinatory approach between chemotherapeutic Gemcitabine (Gem) and AD-MSC sTRAIL on both PC tumor and TAF. Moreover, to initially verify the safety of this strategy, we assessed the impact of AD-MSC sTRAIL on normal tissues and in particular against white blood cells. Material and methods. In vitro assay on PC cell lines: sensitivity of PC cell lines (BxPC-3, MIA PaCa-2 and PA-TU-8988T) to sTRAIL, alone or in combination with Gem, was evaluated by CellTiter Glo assay in 2D. PC in vivo-like microenvironment was reproduced loading PC cell lines in 3D bioreactor and cell death was quantified after Gem & AD-MSC sTRAIL combinatory treatment. In vivo animal model: PC orthotopic xenotransplant murine models were developed by implantation of PC cell lines in the pancreas of NOD/SCID mice. Synergistic effect of the combinatory approach on tumor growth was verified by Ultrasound imaging. Paraffin embedded tumor sections were evaluated by H&E staining and Cytokeratin 7 and 8/18 IHC. Cytotoxicity study on PC TAF: primary TAF isolated by mechanical and enzymatic digestion were tested for sensitivity to sTRAIL, alone or in combination with Gem, by CellTiter Glo. RNA-Seq on PC microenvironment: TAF were co-cultured with a PC cell line, subsequently sorted by FACS and analysed by RNA-Seq. Immunotoxicity study: viability and proliferative rate of immune cells (monocytes, neutrophils and T lymphocytes) isolated from peripheral blood of healthy donors and treated with sTRAIL or co-cultured with AD-MSC sTRAIL were evaluated by metabolic assays and FACS. Results. PC cell lines showed different sensitivity levels to Gem or sTRAIL alone. Gem & sTRAIL combinatory approach revealed a synergistic cytotoxic effect on PC cells both in 2D and 3D systems. Synergy between Gem and AD-MSC sTRAIL was confirmed in the orthotopic PC murine models, showing a significant tumor tissue degeneration compared to control and Gem alone. Primary PC TAF were refractory to the sTRAIL cytotoxic effect as single agent, however pre-treatment with Gem was able to restore sTRAIL sensitivity. Investigating tumor-stroma crosstalk, gene expression profiling revealed a significant increase in expression of genes related to ECM, such as MMP2, POSTN, COL1A1 and COL12A1, in PC tumor cells after co-culture with TAF. Finally, immunological safety study confirmed that white blood cells were refractory to the pro-apoptotic effect displayed by sTRAIL and the direct cell-to-cell contact with AD-MSC sTRAIL had negligible impact on monocyte and T cell viability. Similarly, proliferation capability of T cells was not significantly affected by sTRAIL alone, as well as by co-culture with AD-MSC sTRAIL. Conclusions. These data demonstrated the safety and therapeutic potential of combining a gene therapy approach with chemotherapy to target both the tumor and stromal compartment in pancreatic ductal adenocarcinoma.
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Choi, Po-ki. "Male images in the romantic stories in the chuanqi genre of the Tang dynasty Tang chuan qi ai qing xiao shuo de nan xing xing xiang /." Click to view the E-thesis via HKUTO, 2009. http://sunzi.lib.hku.hk/hkuto/record/B42926178.
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Moioli, Mila <1978>. "Ye Xian and her sisters:the role of a Tang story in the Cynderella cycle." Doctoral thesis, Università Ca' Foscari Venezia, 2017. http://hdl.handle.net/10579/14077.
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Xian la prima versione contenente tutti gli elementi presenti nella Cenerentola moderna. Al fine di eseguire questa analisi mi sono avvalsa di tre prospettive metodologiche, ovvero il punto di vista di classicisti, sinologi e folkloristi, secondo i testi trattati,per studiare questo racconto e il suo ruolo nella storia di Cenerentola. Questa metodologia tripartita è quindi studiata specificamente per questo caso, combinando approcci epistemologici per creare un paradigma funzionale alla futura ricerca dove le storie siano difficilmente ascrivibili ad un preciso sistema letterario e il cui genere rappresenti una cruciale chiave di interpretazione.
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Ho, Puay-peng. "Chinese Buddhist monastic architecture in the Sui and Tang dynasties : a study of the spatial conception." Thesis, SOAS, University of London, 1992. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.319529.
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Nguyen, Tan Tai Luc. "Contribution à l'étude des langues tai : le cas du dai de Xishuangbanna." Paris, INALCO, 2000. http://www.theses.fr/2000INAL0024.
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ROMAGNOLI, LICIA. "FARE COMPLIANCE ATTRAVERSO IL CONTRADDITTORIO. UNO STUDIO SUI FUNZIONARI DELL'AGENZIA DELLE ENTRATE." Doctoral thesis, Università Cattolica del Sacro Cuore, 2021. http://hdl.handle.net/10280/97410.
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Nell’ambito della psicologia fiscale, che studia gli aspetti psicosociali alla base del comportamento dei contribuenti, un numero crescente di ricerche sottolinea l’importanza della buona relazione tra i cittadini, professionisti e autorità fiscali, ai fini della tax compliance. Il progetto studia il “contraddittorio”, uno dei principali touchpoint tra funzionari e professionisti fiscali che si svolge in Agenzia delle Entrate.
La ricerca è multi-metodo. Il fenomeno è stato dapprima esplorato con l’“etnografia focalizzata”: sono state individuate quattro strategie di engagement utilizzate dalle autorità durante gli incontri. È stato inoltre trovato che l’incontro vis a vis con le autorità stimola fiducia e la percezione di equità del sistema.
Nella seconda parte del lavoro, censuaria, diversi aspetti del contraddittorio sono stati analizzati sul piano quantitativo, sulla popolazione dei funzionari in contraddittorio, attraverso una batteria di item (scale già in uso e scale costruite appositamente). Sono stati individuati i principali aspetti di variazione nell’uso delle strategie. È stata studiata anche la relazione tra appartenenza organizzativa e comportamento sul posto di lavoro dei funzionari. I risultati suggeriscono molteplici aree di indagine rispetto al fare compliance, sia “interna” (verso il personale) che esterna (contribuenti), e numerosi spunti per migliorare l’efficacia dell’azione amministrativa.In the field of tax psychology, which studies psychosocial antecedents of taxpayer behavior, a growing number of researches emphasize the importance of e good relationship between citizen, tax professionals and tax authorities, for enhancing tax compliance. The project explores the “cross-examination” (“contraddittorio”), one of the main touchpoints between tax officials and taxpayers that takes place in Revenue Agency, thought a multi-method research. The phenomenon was first explored in a “focused ethnography”: four engagement strategies used by authorities during the meeting were identified. The effects of vis a vis with the authorities on trust and the perception of fairness towards the tax system were confirmed. In the second part of the work (census), the several features of the cross examination was quantitatively analyzed on the entire population of tax-officials. A battery of items (made up of validated scales and ad hoc scales developed for the purpose) was used. The main aspects of variation in the use of strategies was identified. The relationship between the tax officials organizational belonging and their behavior at work was also studied. The results suggest multiple areas of investigation with respect of engagement, both “internal” (toward personnel) and external (toward clients) of revenue agency, and ideas for improving the effectiveness of tax administration.
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ROMAGNOLI, LICIA. "FARE COMPLIANCE ATTRAVERSO IL CONTRADDITTORIO. UNO STUDIO SUI FUNZIONARI DELL'AGENZIA DELLE ENTRATE." Doctoral thesis, Università Cattolica del Sacro Cuore, 2021. http://hdl.handle.net/10280/97410.
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Nell’ambito della psicologia fiscale, che studia gli aspetti psicosociali alla base del comportamento dei contribuenti, un numero crescente di ricerche sottolinea l’importanza della buona relazione tra i cittadini, professionisti e autorità fiscali, ai fini della tax compliance. Il progetto studia il “contraddittorio”, uno dei principali touchpoint tra funzionari e professionisti fiscali che si svolge in Agenzia delle Entrate.
La ricerca è multi-metodo. Il fenomeno è stato dapprima esplorato con l’“etnografia focalizzata”: sono state individuate quattro strategie di engagement utilizzate dalle autorità durante gli incontri. È stato inoltre trovato che l’incontro vis a vis con le autorità stimola fiducia e la percezione di equità del sistema.
Nella seconda parte del lavoro, censuaria, diversi aspetti del contraddittorio sono stati analizzati sul piano quantitativo, sulla popolazione dei funzionari in contraddittorio, attraverso una batteria di item (scale già in uso e scale costruite appositamente). Sono stati individuati i principali aspetti di variazione nell’uso delle strategie. È stata studiata anche la relazione tra appartenenza organizzativa e comportamento sul posto di lavoro dei funzionari. I risultati suggeriscono molteplici aree di indagine rispetto al fare compliance, sia “interna” (verso il personale) che esterna (contribuenti), e numerosi spunti per migliorare l’efficacia dell’azione amministrativa.In the field of tax psychology, which studies psychosocial antecedents of taxpayer behavior, a growing number of researches emphasize the importance of e good relationship between citizen, tax professionals and tax authorities, for enhancing tax compliance. The project explores the “cross-examination” (“contraddittorio”), one of the main touchpoints between tax officials and taxpayers that takes place in Revenue Agency, thought a multi-method research. The phenomenon was first explored in a “focused ethnography”: four engagement strategies used by authorities during the meeting were identified. The effects of vis a vis with the authorities on trust and the perception of fairness towards the tax system were confirmed. In the second part of the work (census), the several features of the cross examination was quantitatively analyzed on the entire population of tax-officials. A battery of items (made up of validated scales and ad hoc scales developed for the purpose) was used. The main aspects of variation in the use of strategies was identified. The relationship between the tax officials organizational belonging and their behavior at work was also studied. The results suggest multiple areas of investigation with respect of engagement, both “internal” (toward personnel) and external (toward clients) of revenue agency, and ideas for improving the effectiveness of tax administration.
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St-Onge, Frédéric, and Frédéric St-Onge. "Early regional hypometabolism in presymptomatic MAPT carriers : a GENFI sub-study." Master's thesis, Université Laval, 2019. http://hdl.handle.net/20.500.11794/37638.
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Presqu’un tier des cas de démence frontotemporale est causé par une mutation sur les gènes progranulin (GRN), microtubule-associated protein tau (MAPT) ou chromosome 9 open reading frame 72 (C9ORF72). Plusieurs années avant le début de la maladie, plusieurs études montrent déjà des changements au niveau cérébral chez les porteurs présymptomatiques de ces mutations. En utilisant la TEP-FDG, nous posons l’hypothèse que les changements cérébraux de ces porteurs de mutations apparaîtront de façon plus précoce qu’en utilisant des techniques d’imagerie traditionnelles. Nous avons recruté 18 participants venant de familles à risque de DFT (6 porteurs de mutations MAPT et 12 nonporteurs) de l’étude GENFI. Un examen clinique et neuropsychologique complet a été effectué. Une TEP-FDG a été effectuée chez tous nos participants. Les images ont été segmentées et analysées par le logiciel MIMNeuro. Les porteurs et non-porteurs ne diffèrent pas significativement entre les groupes quant au métabolisme cérébral peu importe la région. L’évaluation visuelle par un médecin nucléiste expert ne semble pas non-plus être en mesure de différencier les porteurs des non-porteurs. L’observation qualitative des imageries des patients semble montrer des altérations médiales temporales chez la majorité des porteurs de mutation et chez quelques non-porteurs.Presqu’un tier des cas de démence frontotemporale est causé par une mutation sur les gènes progranulin (GRN), microtubule-associated protein tau (MAPT) ou chromosome 9 open reading frame 72 (C9ORF72). Plusieurs années avant le début de la maladie, plusieurs études montrent déjà des changements au niveau cérébral chez les porteurs présymptomatiques de ces mutations. En utilisant la TEP-FDG, nous posons l’hypothèse que les changements cérébraux de ces porteurs de mutations apparaîtront de façon plus précoce qu’en utilisant des techniques d’imagerie traditionnelles. Nous avons recruté 18 participants venant de familles à risque de DFT (6 porteurs de mutations MAPT et 12 nonporteurs) de l’étude GENFI. Un examen clinique et neuropsychologique complet a été effectué. Une TEP-FDG a été effectuée chez tous nos participants. Les images ont été segmentées et analysées par le logiciel MIMNeuro. Les porteurs et non-porteurs ne diffèrent pas significativement entre les groupes quant au métabolisme cérébral peu importe la région. L’évaluation visuelle par un médecin nucléiste expert ne semble pas non-plus être en mesure de différencier les porteurs des non-porteurs. L’observation qualitative des imageries des patients semble montrer des altérations médiales temporales chez la majorité des porteurs de mutation et chez quelques non-porteurs.
About one third of frontotemporal dementia (FTD) are caused by mutations on the progranulin (GRN), microtubule-associated protein tau (MAPT) or chromosome 9 open reading frame 72 (C9ORF72) genes. Several studies show that there are cerebral changes many years prior to the actual onset of the disease in pre-symptomatic carriers. Using fluorodeoxyglucose-positron emission tomography (FDG-PET), we expected to observe cerebral changes in carriers earlier than other traditional imaging techniques. We recruited 18 participants from families at risk of FTD (6 carriers and 12 non-carriers) from the GENFI study. A complete clinical and neuropsychological examination was performed. FDG-PET scan was done in all participants. Carriers and non-carriers did not differ significantly regarding brain metabolism (regardless of the region). Visual inspection by an expert nuclear medicine specialist could not differentiate carriers from non-carriers. Qualitative analyses of imaging of patients showed medial temporal alterations in most carriers and in some noncarriers.
About one third of frontotemporal dementia (FTD) are caused by mutations on the progranulin (GRN), microtubule-associated protein tau (MAPT) or chromosome 9 open reading frame 72 (C9ORF72) genes. Several studies show that there are cerebral changes many years prior to the actual onset of the disease in pre-symptomatic carriers. Using fluorodeoxyglucose-positron emission tomography (FDG-PET), we expected to observe cerebral changes in carriers earlier than other traditional imaging techniques. We recruited 18 participants from families at risk of FTD (6 carriers and 12 non-carriers) from the GENFI study. A complete clinical and neuropsychological examination was performed. FDG-PET scan was done in all participants. Carriers and non-carriers did not differ significantly regarding brain metabolism (regardless of the region). Visual inspection by an expert nuclear medicine specialist could not differentiate carriers from non-carriers. Qualitative analyses of imaging of patients showed medial temporal alterations in most carriers and in some noncarriers.
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BERGES, ELISE. "Le metier de peintre a la renaissance dans le sud-ouest de la france." Toulouse 2, 1995. http://www.theses.fr/1995TOU20004.
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La recherche interesse les peintres autochtones ou de passage et leur production artistique, en albigeois, entre le dernier quart du xveme siecle et la premiere moitie du xviieme siecle. Elle comprend un ensemble de notices signaletiques, une pour chacun des peintres, et realise ainsi l'esquisse d'un catalogue. L'etude proprement dite a pour objet de cerner le contenu de la notion de "metier de peintre" a travers les documents d'archives - contrats d'apprentissage, baux et besogne ou prix-faits, comptes et memoires, actes de procedure, testaments -, dans le contexte singulier, economique, culturel, culturel et artistique, d'un terroir privilegie, de sa clientele potentielle ou effective et de ses exigences. Le but de cette etude est de montrer que l'evolution du savoir et du savoir-faire avec l'appropriatioin des donnees plastiques de la renaissance par de modestes peintres locaux, evolution decouverte a travers des oeuvres in situ, n'est pas seulement fonction de l'attrait d'un foyer artistique proche, le foyer toulousain, ou d'un mecenat d'exception, celui des amboise a albi, mais obeit plutot aux choix d'une epoque et a leurs differents moyens de diffusionThis research deals with native or visiting painters in the albi area and their artistic production, between the last quarter of the 15th century and the first half of the 17th century. It includes a collection of identifying notes, one for each painter, and thus gives the outlines of a catalogue. The purpose of the study itself is to define the notion of "work of the painter" through archive documents - apprenticeship contracts, work leases or prix-faits, accounts and reports, proceedings deeds, wills - in the particular, economical, religious, cultural and artistic context of a priviliged rural area, of its potential and effective clientele and of its requirements. The aim of this study is to show that the evolution of knowledge and craftsmanship, together with the appropriation of the plastic elements of the renaissance by modest local painters - an evolution discovered through works in situ - is not only due to the attractioin of a nearby artistic centre - namely the toulouse centre - or to an exceptional patronage namely the amboises in albi - but follows the choices of an era and their means of diffusion
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Lissoir, Marie-Pierre. "Le khap tai dam, catégorisation et modèles musicaux. Étude ethnomusicologique chez les Tai des hauts plateaux du Laos." Thesis, Sorbonne Paris Cité, 2016. http://www.theses.fr/2016USPCA061.
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Cette thèse étudie le chant khap de l’ethnie des Tai Dam du Laos à partir de la notion de modèle musical. Abordé au travers du concept de la pertinence, son principal objectif est la mise en lumière des compétences liées au chant, c’est-à-dire des connaissances abstraites nécessaires à l’interprétation et la catégorisation du chant. Fil rouge de ce travail, c’est au départ de la notion de modèle que sont construits les différents chapitres. Partant d’une considération d’ordre musical, sont mis au jour les mécanismes de transmission du chant, les rapports entre tons parlés et chantés, ainsi que les différents mécanismes de catégorisation musicale et identitaire. La thèse montre l’imbrication de chacun de ces aspects et la pertinence de la mobilisation de plusieurs disciplines dans la réalisation de cette recherche : musicologie, anthropologie et linguistique. C’est dans une perspective intégrant les points de vue étiques et émiques et par le développement d’une méthodologie adaptée aux particularités du sujet que sont discutés les différents axes de la rechercheThis research studies the singing named khap of Tai Dam ethnic group in Laos, through the notion of musical model. Its main objective, approached with the concept of relevance, is the highlight of the competences linked to the singing, that is to say the abstract knowledge needed for the interpretation and the categorisation of the singing. The principle of musical model is the common theme of this research, and is the starting point of every chapter. Starting from musical considerations, the PhD highlights the mechanisms of musical transmission, the relationships between spoken and musical tones, as well as the different mechanisms of musical categorisation and identity categorisation. This work shows the interweaving of every of those aspects and the relevance of using different disciplines: musicology, anthropology and linguistic. The different lines of this work are approached with a perspective mobilising etic and emic perspectives and by the development of a methodology adapted to the specificities of the topic
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Payeras, José Adrian Pintos. "A carga tributária no Brasil e sua distribuição." Universidade de São Paulo, 2008. http://www.teses.usp.br/teses/disponiveis/11/11132/tde-12082008-115340/.
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Esta pesquisa tem como objetivo principal desenvolver um modelo capaz de captar como mudanças nas alíquotas dos tributos afetam as diferentes classes de renda e quais são seus impactos na arrecadação do governo. A justificativa para desenvolver o estudo é que as autoridades públicas, no Brasil, não dispõem de mecanismos que permitam fazer tal análise e, provavelmente, esse é um dos motivos pelos quais não foi dada a devida atenção à forma como os impostos indiretos recaem sobre a população. O modelo desenvolvido no presente estudo requer três informações fundamentais: a carga tributária por faixa de renda, a estimação da matriz de elasticidades Marshallianas e o padrão de consumo da população. As simulações são feitas com base nos microdados da POF de 2002-2003. Sendo assim, para alcançar os objetivos propostos pela tese, é feito um estudo detalhado da atual incidência do sistema tributário brasileiro, que vai da averiguação da carga tributária direta, indireta e total por faixa de renda até a estimação de um modelo de sacrifício eqüitativo. Buscou-se detalhar ao máximo as alíquotas dos impostos indiretos, tomando como base as normas tributárias da Federação, das Unidades da Federação e respectivas capitais. Cruzando essas informações com os microdados da POF de 2002-2003, foi possível verificar que o sistema tributário brasileiro é regressivo quando tomada como base a renda. Isso se deve em grande parte aos impostos indiretos, mais especificamente ao ICMS, ao PIS e à COFINS. Contudo, é importante ressaltar que a baixa participação dos impostos diretos não permite equilibrar a carga por faixa de renda. O IR tem uma taxa efetiva bem abaixo da alíquota que está prevista em lei e o IPTU chega a ser regressivo quando analisada a renda familiar total. O estudo também revelou que há diferenças regionais no comportamento dos impostos indiretos. No caso específico dos alimentos, que é um grupo de despesa relevante para as famílias de baixa renda, as maiores cargas foram verificadas nas regiões Norte e Nordeste. Na estimação da matriz de elasticidades Marshallianas a partir dos microdados da POF de 2002-2003 é usada a versão não-linear do sistema quase ideal de demanda (NL-AIDS) para 27 grupos de produtos. Como não é possível obter todos os preços necessários para os produtos nãoalimentícios na POF, foi necessário buscar informações de preços em outras fontes. Para estimar uma função de tributação pressupondo obediência ao princípio de sacrifício eqüitativo, é utilizada a forma proposta por Hoffmann, Silveira e Pintos-Payeras (2006). Os resultados sugerem que o coeficiente de aversão à desigualdade está aumentando no Brasil e isto pode ser interpretado como o desejo da sociedade por uma tributação mais justa. As simulações feitas mostram que o modelo desenvolvido no último capítulo apresenta um razoável desempenho para avaliar os efeitos das mudanças no sistema tributário. Certamente é um recurso adicional que pode ser usado pelas autoridades públicas antes de fazer alterações nas alíquotas tributárias. O modelo permitiu observar que quando é buscada maior progressividade do sistema tributário, é necessário combinar alterações nos impostos diretos e indiretos.The main objective of this research is to develop a model that is able to evaluate how the effects of changes in tax rates are distributed among the different income classes as well as their impact in the government revenues. This study is relevant, because Brazilian public authorities do not have mechanisms for such analysis, and this is possibly one the reasons why the way indirect taxes affect the population has not been carefully considered so far. The model developed in this study requires three fundamental types of information: the tax burden per income class, the estimate of Marshalls elasticities matrix, and the populations pattern of consumption. Simulations are based on Household Budgeting Survey (POF-2002-2003) microdata. Thus, to reach the objectives proposed by this thesis, a detailed study of the current incidence of the Brazilian tax system was carried out, including the evaluation of direct, indirect and per-class tax burden and the estimation of a tax function assuming equitable sacrifice. Indirect tax rates were detailed as much as possible, considering the tax regulations of the country, states and their respective capital cities. Combining this information with the 2002-2003 POF database, it could be verified that the Brazilian tax system is regressive when based on income. This is mainly due to indirect taxes, and more specifically to Value added tax (ICMS), Social Security (PIS), and Social Security Financing Tax (COFINS). However, we must point out that the low participation of indirect taxes does not allow a balance of the tax burden per income class. Income tax has an effective rate well below the rate established by the law, and municipal tax on properties (IPTU) is regressive, when the total family income is analyzed. The study also showed that there are regional differences as to indirect taxes. Particularly in the case of food, which is a relevant expense group for low income families, higher tax burdens were found for the North and Northeast regions. Marshalls elasticities matrix was estimated using a non-linear version of the almost ideal demand system (NL-AIDS), considering 27 product groups out of the 2002-2003 POF database. As not all the necessary prices for non-food products could be obtained from the POF database, other information sources were used. Tax functions assuming equitable sacrifice were estimated using the procedure proposed by Hoffmann, Silveira and Pintos-Payeras (2006). The results suggest that the coefficient of aversion to inequality is increasing in Brazil and this can be interpreted as the populations desire for a fairer tax system. The simulations show that the model developed in the last chapter has a reasonable performance in the evaluation of the effect of changes in the tax system. It is certainly an additional instrument which can be used by public authorities before establishing changes in the tax rates. The model allowed us to observe that when a higher progressivity of the tax system is attempted, it is necessary to combine changes in direct and indirect taxes.
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Marino, Roberta. "La trasformata di Radon e la sua applicazione nella ricostruzione di immagini." Bachelor's thesis, Alma Mater Studiorum - Università di Bologna, 2014. http://amslaurea.unibo.it/7202/.
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Scopo di questo lavoro è mostrare una soluzione al problema della ricostruzione delle immagini basata sullo strumento matematico della trasformata di Radon. In un primo momento si introdurrà il problema legato ad un particolare ambito, quello medico; ci si focalizzerà, infatti sui principi di funzionamento della TAC (tomografia assiale computerizzata)e si cercherà di chiarire dal punto di vista fisico come la trasformata di Radon del coefficiente di attenuazione del materiale sia utile per visualizzare degli organi o comunque degli oggetti che altrimenti non potrebbero essere visibili, se non rompendo la struttura che li contiene. Dopo aver raccontato un po' di storia della TAC, sarà necessario quindi definire tale trasformata, le sue principali proprietà e trovare una formula per la sua inversione.
Si mostrerà che la sola formula d'inversione non potrà essere utilizzata a livello pratico; si ricaverà allora un algoritmo di retroproiezione filtrata, basato sulla trasformata di Radon, applicato per visualizzare delle immagini tramite TAC.
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Wong, Ka-man. "On the phenomenon of "being strong in narration and weak in characterization" in Xiaohong's novels Xiao Hong xiao shuo "qiang yu xu shi, ruo yu xie ren" tan xi /." Click to view the E-thesis via HKUTO, 2008. http://sunzi.lib.hku.hk/hkuto/record/B40717847.
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Paiva, Antonio Claudio Noberto. "Efeitos de sobrerreação e sub-reação no mercado de ações brasileiro: um estudo com companhias que concedem tag along." reponame:Repositório Institucional da UnB, 2011. http://repositorio.unb.br/handle/10482/10250.
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Dissertação (mestrado)—Universidade de Brasília, Universidade Federal da Paraíba, Universidade do Rio Grande do Norte. Programa Multi-Institucional e Inter-
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O presente estudo tem como objetivo identificar, através de testes de diferença de médias de excessos de retornos, com posterior confirmação através do teste t de Student, indícios de sobrerreação e/ou sub-reação em ações de companhias listadas na hoje BM&FBovespa que detêm a característica de conceder tag along aos seus acionistas minoritários. A pesquisa em foco pode ser considerada de natureza descritiva, com ênfase quantitativa, e foi realizada através da coleta de séries históricas diárias das ações de companhias listadas na BM&FBovespa que concedem tag along. Na primeira fase do desenvolvimento da pesquisa, foram coletadas as séries históricas das ações anteriormente descritas; logo após essa etapa foram identificadas as ações que possuíam a característica de apresentar, pelo menos, uma negociação efetuada em cada semana, e tal procedimento foi adotado com a intenção de reduzir possíveis vieses de sobrevivência. Adaptando-se à metodologia inicialmente proposta por De Bondt e Thaler (1985) e replicada através de diversos estudos internacionais, como Jegadesh e Titman (1993; 2001), e nacionais, como os realizados por Kimura (2003), Yoshinaga (2004), Fonte Neto e Carmona (2005) e Piccoli et al. (2009), foram realizados os cálculos de retornos semanais de cada uma das ações da amostra, utilizando a capitalização contínua, com a posterior classificação desses retornos acumulados em diferentes períodos passados, de modo a compor carteiras vencedoras (detentoras dos melhores retornos) e perdedoras (detentoras dos piores retornos). Para tanto, as referidas carteiras foram formadas em horizontes de 24 semanas (aproximadamente 6 meses), 52 semanas (aproximadamente 1 ano) e 76 semanas (aproximadamente 1 ano e seis meses), com o posterior acompanhamento destas em janelas de 24, 52 e 76 semanas respectivamente, sendo utilizado logo em seguida o teste t de Student para verificar a significância estatística dos resultados obtidos através da diferença das médias de excessos de retornos acumulados das carteiras perdedoras e vencedoras. Os resultados obtidos através dos testes de diferença de média e t de Student apontam para indícios de sub-reação em todos os períodos colocados sob análise. Contudo os testes estatísticos efetuados não apresentaram significância estatística em qualquer dos períodos analisados, o que vem a culminar com a rejeição da existência de sobrerreação, para a amostra analisada, mostrando-se os resultados em conformidade com a teoria da eficiência de mercado proposta por Fama (1970). _______________________________________________________________________________________ ABSTRACT
The present study aims to identify, by tests of difference in average of excess of returns, with subsequent confirmation by the Student’s t test, evidence of overreaction and/or underreaction in shares of companies listed on BM&FBovespa today which have the characteristic of grant tag along to their minority shareholders. The research in focus can be considered of descriptive nature, with quantitative emphasis, and was conducted by collecting daily historical series of shares of companies listed on BM&FBovespa that grant tag along. In the first phase of the development of research, it was collected the historical series of the shares described above; after this step it was identified the shares that had the characteristic of having, at least, one trade made each week, and this procedure was adopted with the intention of reducing possible survival biases. Adapting the methodology originally proposed by De Bondt and Thaler (1985) and replicated by several international studies, as Jegadesh and Titman (1993; 2001) and national, such as those performed by Kimura (2003), Yoshinaga (2004), Fonte Neto and Carmona (2005), Piccoli et al. (2009), they were performed the calculations of weekly returns of each share in the sample, using continuous compounding, with the subsequent classification of these cumulative returns in different past periods, in order to compose winners (holders of the best returns) and losers (holders of the worst returns) portfolios. To this end, these portfolios were formed in horizons of 24 weeks (approximately 6 months), 52 weeks (approximately 1 year) and 76 weeks (approximately one year and six months), with further monitoring of these in windows of 24, 52 and 76 weeks respectively, and soon after is used the Student’s t test to verify the statistical significance of the results obtained by the average difference of excesses of cumulative returns of losers and winners portfolios. The results obtained by tests of mean differences and Student’s t show evidence of underreaction in all periods under review. However the statistical tests performed didn’t show statistical significance in any period analyzed, what comes to culminate in the rejection of the existence of overreaction, to the analyzed sample, showing the results in accordance with the theory of market efficiency proposed by Fama (1970).
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Risuglia, Giorgia Vittoria <1995>. "Nuguanzi nella poesia di epoca Tang (618-907): Il caso di Yuzhen Gongzhu 玉真公主 (690-762)." Master's Degree Thesis, Università Ca' Foscari Venezia, 2022. http://hdl.handle.net/10579/21758.
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Durante l’epoca Tang, grazie all’adozione del taoismo come religione di stato, in Cina si assiste a un fenomeno senza precedenti: la crescita della comunità di sacerdotesse taoiste. Questo elaborato indagherà le ragioni che hanno portato la figura della nuguanzi 女冠子(la sacerdotessa taoista) al centro dei componimenti poetici dei letterati di epoca Tang. La motivazione alle base di queste ricerche è l’urgenza di definire in che modo l’erotismo del linguaggio letterario abbia alimentato il divario tra realtà storica e rappresentazione letteraria delle sacerdotesse taoiste, generando una simbolica intersezionalità del ruolo di donna che vede la nuguanzi interprete di una triplice identità: quella di amante, quella di cortigiana e quella di sacerdotessa. Nel tentativo di spiegare i motivi per i quali le sacerdotesse taoiste hanno rappresentato un modello sociale unico nella storia della civiltà cinese, verrà preso in analisi il caso della principessa Yuzhen Gongzhu 玉真公主 (690-762).
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Chaves, Ellen Cristina. "Obrigações tributárias acessórias: aspectos positivos e negativos de sua instituição." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/5401.
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Previous issue date: 2010-10-26The objective of this thesis is to study Brazilian s accessory tax obligations system focusing on its nature, history and formal structure, its positive and negative aspects, while analyzing some specific accessory obligations and related court decisions. The author chose to review this subject mainly due to its current nature and growing importance in Brazilian´s revenue collection system for instance the introduction of taxation by electronic means that improved gross collection figures and enabled superior scrutiny while increasing the burden for taxpayers. The research included books and journal articles on the matter from well-known authors, data collected from the website of the Brazilian Internal Revenue Service, Federal Supreme Court and the Superior Court of Justice as well as a study from PriceWaterhouseCoopers and World Bank Group written in 2010. The result of the thesis illustrates both the theoretical and practical approaches on the subject, in order to analize the positive and negative aspects of the institution of accessory tax obligations
O objetivo deste trabalho é estudar as obrigações tributárias acessórias, sobretudo a natureza, fonte e a estrutura formal do instituto; seus aspectos positivos, negativos e consequentes limites de imposição; bem como analisar algumas obrigações tributárias acessórias em espécie e decisões judiciais sobre o assunto. A escolha do estudo justifica-se em razão da atualidade e importância do tema, pois crescente a imposição de deveres instrumentais no cenário brasileiro, principalmente por meios eletrônicos, o que por um lado facilita a atividade arrecadatória e fiscalizatória da Administração Tributária, mas por outro implica cada vez maiores exigências e ônus para os administrados. A pesquisa do tema baseou-se principalmente em obras doutrinárias e artigos de periódicos; também houve coleta de dados no sítio eletrônico da Receita Federal do Brasil, do Supremo Tribunal Federal e do Superior Tribunal de Justiça, bem como estudos da PriceWaterhouseCoopers e do Banco Mundial em 2010. O resultado do trabalho revela a abordagem tanto de aspectos teóricos quanto práticos sobre o assunto, a fim de analisar os aspectos positivos e negativos da instituição das obrigações tributárias acessórias
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Hyun, Jinhee. "RIP1 and FADD's Role in Innate Immunity." Scholarly Repository, 2011. http://scholarlyrepository.miami.edu/oa_dissertations/519.
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Rapid production of type I Interferon is pivotal to initiate cellular antiviral host defense and adaptive immunity. In order to facilitate innate immune processes, a cell harbors pattern recognition receptors (PRRs) which sense distinctive forms of pathogen associated molecular patterns (PAMPs). For example, Toll like receptors (TLRs) and RIG-I like receptors (RLRs) were discovered as PRRs for pathogen derived molecules and the production of type I Interferon (IFN). To induce type I IFN, several transcription factors such as nuclear factor-kappaB (NF-ĸB), interferon regulatory factor 3 (IRF3), interferon regulatory factor 7 (IRF7), and activating protein-1 (AP-1) need to be stimulated through the specific signaling adaptors. Among them, our lab is interesting in the death domain (DD) containing proteins Receptor interacting kinase1 (RIP1) and Fas-associated death domain protein (FADD), which we showed were important for innate signaling processes. RIP1 and FADD were initially identified as Fas and TNFR interacting proteins which were involved in death receptor mediated apoptosis. Aside from apopotic function, recent publications indicate that RIP1 and FADD mediate cell survival, proliferation, and cytokine production through NF-ĸB activation. Here, we show that RIP1 and FADD are essential for efficient TLR-independent signaling. We report that RIP1 and FADD lacking MEF cells are sensitive to viral cytolysis and also exhibit impaired IFN production against dsRNA virus infection. RIP1 acts as a scaffolding protein for death receptor mediated apoptosis and NF-ĸB activation, necrosis, and innate immunity. As mentioned, we demonstrate that cells lacking RIP1 are sensitive to RNA virus infection. To understand the detailed mechanisms of RIP1 function in innate signaling, we first tested whether RIP1 is involved in RIG-I signaling. We found that RIP1 forms a complex with RIG-I in the presence of dsRNA. Additionally, we showed that RIP1 is required for optimal RIG-I and melanoma differentiation-associated protein 5 (MDA-5) activity. We also find that FADD, a RIP1 interaction protein, is implicated in innate immunity. To study the precise mechanisms of FADD in type I IFN signaling, we generated FADD variants and used luciferase reporter assays to indicate that the FADD death effector domain (DED) is crucial for IFN-β signaling. In order to identify interacting partners of FADD, yeast two hybrid assays were performed and indicated that FADD binds to protein inhibitor of activated STAT (PIAS1), part of the SUMO machinery. SUMOylation is a reversible post-translational modification of a protein by SUMO, a 100 amino acid protein. The consequence of SUMOylation alters specific proteins’ function by affecting activity, localization, stability or influencing molecular interactions by interfering with or linking to a target protein. To confirm FADD-PIAS interactions, we conducted in-vitro SUMOylation assays by using Ubc9 conjugated FADD and found possible FADD SUMOylation sites. We also discovered that FADD and SUMO are co-localized in the nucleus. This result reveals that FADD undergoes SUMOylations and its modification might regulate FADD’s function, including role in innate signaling. Furthermore, we report here that HTLV-1 Tax protein interacts with RIP1 and inhibits IFN-β inducing signaling by abrogating RIP1 and IRF7 interaction. This implies that RIP1 is involved in the regulation of IRF7 and is essential for IFN-β production. Collectively, our data demonstrate the significance of RIP1 and FADD in dsRNA recognition pathways in mammalian cells that are essential for the optimal induction of type I IFNs and other innate genes important for host defense.
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Faria, Junior Antonio de Pádua [UNESP]. "As imunidades tributárias e sua aplicação sobre o livro eletrônico." Universidade Estadual Paulista (UNESP), 2016. http://hdl.handle.net/11449/144604.
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As imunidades tributárias, ao que todos sabem, encontram-se previstas no inciso VI do artigo 150 da Constituição Federal brasileira. Entretanto, o que muitos desconhecem e/ou não correlacionam, são os motivos pelos quais as imunidades tributárias foram criadas. O desconhecimento das causas de criação deste instituto de Direito Constitucional Tributário gera inúmeras imprecisões em sua aplicação prática, o que coloca em risco a própria proteção que o legislador constituinte buscou oferecer a determinados Direitos e Garantias fundamentais dos cidadãos. O objeto central do presente trabalho será a análise das imunidades tributárias previstas na alínea “d” e “e” do inciso VI do artigo 150 da Constituição Federal, que garante que livros, jornais e periódicos e o papel destinado a sua impressão e outros materiais devidamente previstos não serão atingidos pelo fenômeno da tributação. A relevância das alíneas mencionadas consiste nas diversas interpretações jurídicas dadas a sua redação, o que pode colocar em risco alguns dos Direitos e Garantias Fundamentais consagrados pela Constituição Federal brasileira, como por exemplo, o acesso à informação, liberdade de pensamento etc, a depender da posição que se adote, e é justamente para prevenir equívocos prejudiciais a estas prerrogativas constitucionais que se presta este trabalho.
The tax immunities, as everyone knows, are found at the section VI of article 150 of the Brazilian Federal Constitution. However, what many people do not know or do not correlate are the reasons whereby the tax immunities have been created. The ignorance of the creation causes of this Constitutional and Tributary institute generates several inaccuracies on it‟s practical application, what can take in risk the protection that the constituent tried to offer to some Fundamental Rights of the citizens. The task central goal will be the analysis of the tax immunities brought by the article 150, section VI, subsections “d” and “e” of the Federal Constitution, what ensure that books, newspapers, journals, the print paper and some other objects provided in constitutional text will not be reached by the any tax. The relevance of the mentioned subsection consists of several juridical interpretations on it‟s wording, what can take in risk some Fundamental Rights brought by the Brazilian Federal Constitution, as example, the information access, freedom of thought etc, all about the adopted interpretation, and this is exactly to avoid damaging mistakes to these constitutional rights that this task is made.
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Hayashi, Marisa Regina Maiochi. "Decadência do crédito tributário e sua atual disciplina no direito brasileiro." Pontifícia Universidade Católica de São Paulo, 2013. https://tede2.pucsp.br/handle/handle/6232.
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Previous issue date: 2013-10-14This research aims to study extensively the decay of the tax credit and its current course in Brazilian law. To achieve this goal, in this dissertation law is addressed from a communicational aspect and the logic semantic constructivism method is applied. In the cycle of law positivation, we expose the way in which the rules of decay only take effect after applied, because the flow of time does not operate alone the effect of rights extinction. It always takes a human act of application of the law that aims extinctive facts and their respective effects on individual and concrete decay rules. With an emphasis on normative level, we seek to identify in the general and abstract rules the criteria to determine the time and duration of the initial limitation period, identifying the relevant legal rules and considering even the chance of interruption of decay period. Despite scientific research and case law on the subject-matter, the decay of the tax credit is yet a controversial issue, what justifies a large study
Essa pesquisa tem por objeto estudar amplamente a decadência do crédito tributário e sua atual disciplina no direito positivo brasileiro. Para atingir esse objetivo, a dissertação aborda o direito a partir de uma teórica comunicacional e utiliza o método do constructivismo lógico-semântico. No ciclo de positivação do direito, expomos o modo como as regras de decadência somente produzem efeitos depois de aplicadas, pois o fluxo do tempo não opera sozinho a extinção de direitos. Sempre é necessário um ato humano de aplicação do direito que objetive fatos extintivos e seus efeitos nas respectivas normas individuais e concretas de decadência. Com ênfase no plano normativo, buscamos identificar nas normas gerais e abstratas os critérios para determinar o prazo inicial e a duração do prazo decadencial, identificando as regras jurídicas pertinentes e considerando, inclusive, as hipóteses de interrupção do prazo decadencial. Não obstante haver produção científica e jurisprudencial sobre o tema, a decadência do crédito tributário está longe de ser assunto pacífico, razão que justifica seu estudo detalhado
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Melo, André Luis Dantas. "A reestruturação dos municípios sergipanos com base na sua viabilidade financeira." Universidade Federal de Sergipe, 2015. https://ri.ufs.br/handle/riufs/4508.
Full textAbstract:
This study analyzes the financial viability of municipalities in Sergipe. With the Federal Constitution of 1988, Brazil went through a fiscal decentralization and the municipalities
increased their participation in tax collections. These increases have not guaranteed improvements in public services provided to the population. The objective of this paper is to see which municipalities do not have financial viability to remain independent. Five criteria were adopted to verify the feasibility of the municipalities: minimum number of inhabitants,
number of existing homes, positive balance on the difference between revenues and expenditures, tax effort and the centrality of the municipality. The idea of annexations of
municipalities comes at a time when the municipal administrators complain about the financial crisis affecting their economies and the pressure on the Federal Government to increase the transfers made, such as the Municipal Participation Fund or renegotiate existing debts. With annexations, it would be possible to invest more resources in areas that directly
affect the local population, such as health and education. Besides the saving produced with the Executive Branch, these annexations would also cause a reduction in the number of
legislative chambers, which in Brazil are often at the services of the Head of the Executive Branch. This would generate savings in 2010 alone, an amount of R$ 69,076,861.89. After the
annexation, there would be a reduction in the number of municipalities in Sergipe, from the current 75 municipalities, the state would have only 27. The result of this analysis
demonstrates the significant amounts that could be applied in the improvement of services to the local population and presenting, as an important point, no need for an increase in
municipal public expenditure or increase in transfers from the federal and state governments.O presente estudo faz uma análise da viabilidade financeira dos municípios sergipanos. Com a Constituição Federal de 1988, o Brasil passou por uma descentralização fiscal e os municípios brasileiros aumentaram sua participação nas arrecadações tributárias. Esses aumentos não garantiram melhorias nos serviços públicos prestados à população. O objetivo do trabalho é verificar quais municípios não possuem viabilidade financeira para permanecerem independentes. Foram adotados cinco critérios para verificar a viabilidade dos municípios: número mínimo de habitantes, quantidade de domicílios existentes, saldo positivo na diferença entre receitas e despesas, esforço fiscal e a centralidade do município. A ideia de anexação de municípios surge num momento em que os gestores públicos municipais reclamam da crise financeira que afeta sua economia e pressionam o Governo Federal para aumentar os repasses realizados, como é o caso do Fundo de Participação Municipal, ou renegociar as dívidas existentes. Com as anexações, seria possível investir mais recursos nas áreas que afetam diretamente a população local, como, por exemplo, a saúde e a educação. Além da economia gerada com o Poder Executivo, as anexações também provocariam a redução no número de câmaras legislativas, que no Brasil muitas vezes estão a serviços do Chefe do Executivo. Essa economia geraria, só em 2010, um valor de R$ 69.076.861,89. Após as anexações, haveria uma redução no número de municípios em Sergipe, dos atuais 75 municípios, o estado passaria a ter apenas 27. O resultado dessa análise demonstra os vultosos valores que poderiam ser empregados na melhoria dos serviços prestados à população local e apresentando como um ponto importante, a desnecessidade de aumento da despesa pública municipal ou aumento das transferências dos governos Federal e estaduais.
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Kim, Jeong Suk [Verfasser]. "Pathos und Ekstase : Performativität und Körperinszenierung im schamanistischen Ritual "kut" und seine Transformation im koreanischen Gegenwartstheater / Jeong-suk Kim." Berlin : Freie Universität Berlin, 2008. http://d-nb.info/1023400022/34.
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Huang, Chia-Ying, and 黃佳穎. "The research of “Ye-Tan-Sui-Lu”." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/9ypfc3.
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Chiu, Chi-wen, and 邱琪文. "Image variations of Tan-Sui by familiarity index." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/07923444093461750653.
Full textAbstract:
碩士中國文化大學
觀光休閒事業管理研究所
93
The present research aims to explore the relationship between visitor destination image and the familiarity.One of the major factors attract tourist to a travel destination is the destination image. To mold the destination image, local government and tourism businesses should understand the perception of destination image of tourist, then deliver tourist the accurate image of the destination to improve the image and attract them to there.Hunt （1971）offers Impressions that a person or persons hold about a state in which they do not reside.Baloglu（2001）offers familiarity with a destination is a significant concept for tourist festination because of its vital role in tourist destination selection process. Previous researchers indicated that the factors influence the perception of destination image are familiarity, demographic, and travel characteristic. In this study, researcher use Tan-Sui （淡水）, which is the second destination of top 10 domestic travel destinations of Taiwan as an example, utilize familiarity, demographic, and travel characteristic as dependent variable to investigate their relationship with destination image. The findings indicated taht: Two Sampling method were utilized in this study: (1) the researcher post questionnaire on the web-site www.my3q.com, ask the user to fill it out; (2) by the snowball sampling, the researcher e-mailed the questionarie to classmates of graduate school of tourim and leisure business management of Chinese culture university, ask them to reply and e-mail it to their colleague and friends . During the period between September 18 and October 18 in 2004, totally 512 questionnaires were obtained,and 504 of them were usable.The validity rate of questionnaire is 98%. The findings indicated that: There is no significant difference between the familiarity and destination image, and the visitors perception of destination image is not differentiated by experiential number of visitors. But those with the lower informational familiarity are positively correlated with destination image, comparing with the higher informational familiarity. In terms of travel characteristic，only companion and length of stay were found significant difference with destination image, the others ( travel experience, the purpose of travel, travel expense, and the vehicle used ) were not. In relation to demographic profile,the finding suggested that people form different area of residence have distinct image toward the destination.
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Hong, Jia-Yu, and 洪佳愉. "The research of Bang-E He’s “Ye-Tan-Sui-Lu”." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/bys5zj.
Full textAbstract:
碩士銘傳大學
應用中國文學系碩士班
98
Abstract The Qing Dynasty classical Chinese novel, still maintaining the prosperity Strange Stories, and Bang-E He’s “Ye-Tan-Sui-Lu” is one of the most important works. Although “Ye-Tan-Sui-Lu”, it is to talk about ghost and fox, but it by the calligraphy of the Eight-Banners. And we can get a better understanding of society at that time the phenomenon of literary writing, as well as Strange Stories society at that time to show their own styles. There are six chapters in this essay. Chapter 1 –Introduction This chapter describes the research motivation and purpose, research methods, and then describes the definition style, hoping to sketch the present study. Chapter 2- Bang-E He and “Ye-Tan-Sui-Lu” This chapter describes and states the Bang-E He’s life, his family background exam, exam textual research and works to explore. The other dealt with “Ye-Tan-Sui-Lu” of the essays to make, from the origins of writing, the version circulated and discussed in the commentary. To explain and state the amount and the “Ye-Tan-Sui-Lu” the importance of more help later chapters establish the basis of the context of the promotion. Chapter 3- The story types of “Ye-Tan-Sui-Lu” This chapter is divided into animals, anomalies, ghosts anecdotes, customs, scenery and the strange man with the other. This chapter will categorize the story, and explore the “Ye-Tan-Sui-Lu” story of the similarity and dissimilarity, the whole of this story in order to have a complete understanding and research. Chapter 4- The theme idea of “Ye-Tan-Sui-Lu” This chapter is talk about ideological content" from the five relationships, marriage, retribution concept and heterogeneous concept to be explored. According to the analysis of this chapter the results of the previous chapter is extensively discussed in “Ye-Tan-Sui-Lu” and ideological connotations. With a view to right and state the amount in the "Night Tan Sui Lu" as the performance of a variety of ideological content, there are comprehensive and holistic understandings. Chapter 5- The special writing points of “Ye-Tan-Sui-Lu” This chapter is talk about character depiction of the plot and language rhetorical discussion. In a preceding chapters, based on in-depth inquiry, “Ye-Tan-Sui-Lu” of the writing features and a better understanding and state the amount in the “Ye-Tan-Sui-Lu” depicts characters, plot and language features of writing shown by rhetoric. Chapter 6- Conclusion This chapter is concludes the description of the “Ye-Tan-Sui-Lu” of research, “Ye-Tan-Sui-Lu” in the novel in the history of the value and status and research prospects and limitations. This study summarized the results, and expectations of the future research directions.
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CHANG, LAN JIH, and 藍日昌. "THE STUDY OF SECTS IDEA DEVELOPMENT IN SUI-Tan to SUHUNG DYNASTY." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/87395884649034954732.
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博士東海大學
中國文學系
95
Most scholars regard Buddhism in SUI-TANG- Dynasty as sect period recently ,although never was the concept about the definitions and numbers of sect certain. There are some scholars who have been pointing that sects fibbing by ancient monks. When did the theory of Sect-Buddhism start？ Did Tan-Dynasty or others obtrude to Tan-Dynasty’s monks？Have found that the biography of Tan-Dynasty’s monks never alluded a word of sect。Tan-Dynasty’s monks emphasized the succession of teachings from master to disciples , and they didn’t have the notion of religious sects. That the concept of religious sects relate to dauntuung(道統) of Suhng-Dynasty is believed. Religious sects began from Five-Dynasty(五代) and formed at South-Suhng-Dynasty. Arguement about sect numbers and definitions began at early of R.O.C..In that time ,whether the numbers of sect were 9,13 or 15 was mainly argued. However ,those disputations started because of the confusion of dautung and schools but not truly descriptions based on historical evidence. Therefore ,this essay is aimed at corroborating the concept of sect-Buddhism.
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I-ChiaChen and 陳怡嘉. "A Study of Shuo Tang Gu Ci “Story of Qin Qiong’s Visit and Disturbance in Tai Yuan Fu with illustration”." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/17243807172670894329.
Full textAbstract:
碩士國立成功大學
中國文學系碩博士班
98
The ancient history stories about the heroes fought for power at the end of Sui Dynasty and at the beginning of Tang Dynasty had a great development among Chinese classic novels, dramas, and other forms of literature. For example, “Shuo Tang Quan Zhuan” which was collated by Yun Hu Yu Sou of Cing Dynasty (abbr. “Shuo Tang”) was very popular among people. Many stories of Folk Literature were based on its plots. When it comes to the study of “Shuo Tang”, many researchers were focus on contrasting the different plots of “Shuo Tang” and other series novels of Sui and Tang Dynasty. On this study, the researcher tries to explore the new interpretation in the stories of “Shou Tang” from digging into the stories of Folk Literature the stories. Take “Gu Ci” which was about ancient stories for example. However, due to the great amount of “Shuo Tang Gu Ci Series”, this study will concentrate on the earlier and well-preserved “Story of Qin Qiong’s Visit and Disturbance in Tai Yuan Fu with illustration” from “Periodicals of Precious Treasures of National Palace Museum”(abbr. “Qin Qion’s Disturbance in Tai Yuan Fu”). The structure of the thesis, the whole article contains five chapters. Chapter One is the Introduction which will give the general ideas of the motivation, the comments of the former results, the research methods, and interpret the basic outlines of this thesis. Chapter Two “The Structure of Gu Ci of Shuo Tang”. First, the research will concentrate on “Qin Qion’s Disturbance in Tai Yuan Fu”, which will probe into the structure, contents and relevant issues. Second, the research will explore the contents and versions of “Shuo Tang””, which will organize the materials found in “The Institute of History and Phiology” and other precious information from overseas as well. Third, construct the story structure of “Shuo Tang Gu Ci Series”, which will interpret the methods and the findings, present the structure, and probe into the meaning and value of constructing the structure of the stories. Because “Gu Ci”is the form of art which is composed of the repetition of prose and rhyme, Chapter Three will concentrate on the structure of rhyme in “Qin Qion’s Disturbance in Tai Yuan Fu”. Moreover, the researcher will devide it into three categories, poems, surtitle, and Zan and Fu, and discuss the relevant questions about the position and the funtion. Chapter Four will analysze the revision of “Shuo Tang” in “Qin Qion’s Disturbance in Tai Yuan Fu”. First, comtrast the differences between “Qin Qion’s Disturbance in Tai Yuan Fu” and “Shuo Tang”from the structure of the plots and the addition of the plots. Second, focus on the transformation of the main charactors. Third, sum up the plots, the traits of the charactors, and the revied parts and analysize the cultural phenomenon which showed in “Gu Ci”. Chapter Five, reflect on the previous chapters in order to have a deeper understanding of “Shuo Tang Gu Ci Series”.
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Xiong, Cunrui. "Sui-Tang Chang'an (A.D. 582-904)." Phd thesis, 1988. http://hdl.handle.net/1885/112041.
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Sui-Tang Chang'an was the capital of Sui-Tang China from AD 582 to 904.
With a population of over one million in the 8th and 9th centuries, and with a walled area
of 84 square km, it was then the largest city in the world.
It has been widely accepted in the academic world that Sui-Tang Chang'an was
built under the influence of non-Chinese cultures. My research, however, shows that not
only such influence was non-existent, but the planning of the city followed the
Confucian canonical prescriptions more faithfully than any of its predecessors. This
thesis goes on to survey the various aspects of Chang'an, focusing on the palace
complexes, the central and local administrations, ritual centres, marketplaces and the
business community, residential wards and foreign residents, monastic institutions,
recreational activities, and the final destruction of the city.
Chang'an itself was presumably "governed" by the Metropolitan Prefecture and
its two subordinate urban county administrations: Chang'an and Wannian. But the
power of these officials was largely eclipsed by that of central government
The emperor and his entourage lived in the three spacious palaces in the northern
part of the city while the central government organs were concentrated in the Imperial
City. The residential areas, where the overwhelming majority of the populace lived,
designed, in accordance with the time-honoured ward system, which reached its apogee
in Sui-Tang Chang'an with 110 symmetrically laid out wards rigidly governed by
curfew hours. But as time went on, the system gradually broke down under the
influence of burgeoning business activities, which spilled over from the markets into the
residential areas of the city. Hand in hand with commerce, religion thrived with
Buddhism and Taoism predominating, but various minor foreign cults were introduced
via Chang'an's considerable population of foreign residents from the steppe lands,
Central and Western Asia.
Entrepreneurs, merchants, scholars, entertainers, and soldiers all participated in
an urban culture that was increasingly characterized by commercialism, while foreigners
with their exotic trades and religions contributed to a prevailing cosmopolitan
atmosphere.
To examine Sui-Tang Chang'an in perspective, parallels are made with earlier
and later capitals in China, including Han Chang'an, Han-Wei Luoyang, Northern Wei
Luoyang, Bian and Hangzhou, and occasional references are made to such Western
cities as Rome, Constantinople, Cordova and others.
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HSU, SHU-CHUN, and 許淑郡. "The Research on Sui Tang Jia Hua." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/36565r.
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碩士國立高雄師範大學
國文學系
104
Abstract The Research on Sui Tang Jia Huarecorded human biography, the systems of official positions, artistic history, local and divination legends during the Sui and Tang Dynasty. The author Sui Liu inherited the literacy style of the Wei-Jin period. The literary sketch was noted with Shi calligraphy. Although Sui Tang Jia Hua is a literary sketch, the articles record a number of social phenomena and feats of human biography in that time. It is a historiographical material to know about the society of the Tang Dynasty. The research starts with Su-Liu’s life in his origin family. Also, the research discusses the trend in the Tang Dynasty was toward writing history and Su-Liu’s experiences cumulating when he was a historiographer. And then, the research addresses the influences on Sui Tang Jia Hua based on the development of depicting humanity literary sketches. Subsequently, the researcher compiles the various names of Sui Tang Jia Hua and its bibliographic description that has appeared in history. In addition, current editions are also introduced. Afterwards, the similar stories are put into groups in Sui Tang Jia Hua. This way, the properties of every stories can be easily recognized. The writing pencraft of Sui Tang Jia Hua’s combines the depicting humanity novels and historic biography literature. The stories of Sui Tang Jia Hua are analyzed on the basis of the two characteristics. The subsequent history records and literature with reference or adapting from Sui Tang Jia Hua show value of Su-Liu’s literature. It establishes a special position in literature and historiography. Keywords：Sui Tang Jia Hua, Su-Liu, the depicting humanity novels, historic biography literature, literary sketches.
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Chen, Jun-Zhi, and 陳峻誌. "A Study on Religious Belief about Tai-sui." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/07475650134302960067.
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Li, Hui Wang, and 王麗惠. "A study on Sui and Tang Dynasties joke books." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/98970619243380135263.
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碩士國立雲林科技大學
漢學資料整理研究所碩士班
100
Joke books of the Sui and Tang Dynasties were inherited "Shih-shuo form". In addition to the literati of debate on speech and appreciation agile, the generals and ministers of the state, their evil and disgraceful manners item by item to be written use method of “history books”, obviously it could make up the history of mislay. In addition, the change in the subject matter which can be seen the conversion and variation. In this thesis, the subject matter of creation ,the praise and satire on objects, with the expectations from the readers perspective to illustrate the text from which to explore this period of joke books literary status and to explore the modern function of joke books. As both the nature of the jokes and miscellaneous records of Sui and Tang joke books, and the combination of witty banter, the allegorical advised correctional services and the rich literary and artistic qualities. Therefore, the native form of the Sui and Tang joke books presents its own distinctive style, worthy of further explore the rheological. Thus, use the topic of thesis “A study on Sui and Tang Dynasties joke books” to explore of its and to present the overall assessment.
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Yu-Tzu, Lin, and 林育慈. "Study of You Mao and His《Sui Chu-Tang Bibliography》." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/w56ssz.
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碩士華梵大學
東方人文思想研究所
97
You Mao, also known as Yen Chi, is one of the “Four Great Poets of Rehabilitation” in the South-Song Dynasty. His poetries played a vital role in that era, however, most of his poetries and articles were destroyed in a fire incidence, which occurred in the first year of Ching Yuan. The dramatic loss of his poetries is one of the main reasons why later generations barely mention his poetries. Most of the private cataloged collections of books in Song Dynasty doesn’t exist anymore. Nowadays, only three catalogs of them are available: “Jun Zhai Bibliographic Guide” edited by Chao Gong-Wu, “Sui Chu-Tang Bibliography” edited by You Mao, and “Problem-solving of Zhi Zhai Bibliography” by Chan Zhen-Sun. Among those three editors, You Mao is the pioneer for bibliography. Unfortunately, there is no literature available about the bibliography of You Mao. The main reason of unawareness about you-mao's creation were accidental loss of the literature and improper referencing in “Sui Chu-Tang Bibliography. For the other two editors, a monograph of studied on the bibliography of Chao Gong-Wu is available as “Chao Gong-Wu and his Jun Zhai Bibliographic Guide” published by Liu Chao-Yu, and another monograph studying Chen ZhenSun is available as, “Chen Zhen-Sun and the Research on his publications” published by Ho kwong-yim. You Mao had extensively and innovatively disscussed the bibliography, which had a great impact on later generations. Hope this study will help us understand more about You Mao and his “Sui Chu-Tang Bibliography”. In order to understand more about You Mao’s life, this study was based on the biography of You Mao in “History of Song” and You Yi’s “Chit-chat by Million Willows Creek” and others articles, such as “The Collation and Research of the Compilation of Song's Regulations”, “The Southern Song Dynasty's 'Guan Ge' record”, “Liang Yue Unpublished Manuscripts”, Yang Wan-li’s “Cheng Jhai Anthology” , and “Sui Chu-Tang Bibliography”. This thesis was divided into six chapters: the first chapter is introduction, which shows the motive and objective of this topic. The pedigree of You Mao’s family, the background of his family, and some records of important characters in his family were presented in chapter two. The chapter three is about the background of You Mao, indicated on yearly basis with further details of his social activities and his publications. The chapter four is the main part of this thesis. Futher investigation of “Sui Chu-Tang Bibliography” and the background, writing and features of this book have been elaborated in this chapter. The main character of “Sui Chu-Tang Bibliography” is the detail records of different versions of books according to different dynasties. The chapter five illustrates the influence and impact of “edition index” of You Mao on later generations. The last chapter is overall conclusion and some field investigation results, such as pictures of You Mao’s house and his tombstone. The literatures of You Mao have mostly vansihed and are un-recognized, however, the “edition” method of biblography used in his “Sui Chu-Tang Bibliography” is not only an innovative method of biblography, but also brought the attention of following generations.