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1
Olivier, Melani. « Die ontwikkeling en toepassing van 'n voorlopige meetinstrument vir die bepaling van primêre sorggewers se behoeftes rakende die hantering van die persoon met 'n traumatiese breinbesering ». Pretoria : [s.n.], 2005. http://upetd.up.ac.za/thesis/available/etd-05152007-084141.
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Abildayeva, Karlygash. « Apolipoproteins E and C1 in the brain : role in Alzheimer's disease ». Maastricht : Maastricht : Universitaire Pers Maastricht ; University Library, Universiteit Maastricht [host], 2006. http://arno.unimaas.nl/show.cgi?fid=5953.
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Claessens, Antoine. « How Plasmodium falciparum malaria parasites bind to human brain endothelial cells ». Thesis, University of Edinburgh, 2011. http://hdl.handle.net/1842/4897.
Texte intégralRésumé :
Cerebral malaria is characterised by an accumulation of infected erythrocytes in the microvasculature of the brain. Plasmodium falciparum infected erythrocytes have been shown to bind to a Human Brain Endothelial Cell line (HBEC-5i) in vitro. This provides a model for the investigation of interactions between P. falcuparum and human brain endothelium. Currently neither the parasite adhesion ligands on infected erythrocytes, nor the host endothelial cell receptors necessary for this interaction have been identified. In this work, the identity of the host receptor on brain endothelial cells was addressed by binding assays of selected and unselected parasites on a wide range of malaria-associated host molecules. The identity of the parasite ligand was investigated by microarray analysis of parasites after selection for cytoadherence to HBEC-5i. The hypothesis being tested was that the gene encoding the parasite cytoadherence ligand would show significant upregulation in selected compared to unselected paarasites. The P. falciparum laboratory strains 3D7, HB3 and IT/FCR3 were selected for binding to HBEC-5i using a panning assay. Compared to unselected parasites, HBEC-5i selected parasites showed a distinct phenotype with reduced platelet-mediated clumping. There was no significant increase in binding of parasites to any of the known endothelial cytoadherence receptors for P. falciparum after selection on HBEC-5i. Binding inhibition assays with various antibodies and soluble receptors did not greatly block the adhesion of parasites to HBEC-5i except for heparin. Altogether, the receptor(s) mediating the interation with HBEC-5i remains unknown. In order to carry out transcriptional analysis of selected and unselected paarasites form all three parasite strains, it was necessary to update the existing microarray chip which is based on the 3D7 genome. This is because each parasite train has a unique repertoire of variant surface antigens (VSAs) including var, rif and stevor genes. Therefore, to fully analysis HB3 and IT genomes. Unique oligonnucleotide probes were then designed for each new sequence and the 3D7-based microarray chip was updated. Transcriptional analysis was then carried out on selected and unselected parasites of all strains. Microarray data clearly indicated that the most highly upregulated genes after selection were group A or group A-like var genes (HB3var3, 3D7_PFDOO2Oc, ITvar7 and ITvar19), showing 11 to over 100 fold upregulation in selected parasites. The rif gene adjacent to the upregulated var gene was also highly expressed. To a lesser extent some exported proteins like RESA-1, PfEMP3 or PHIST family members also showed increased transcription in HBEC-selected parasites (2-3 fold upregulation). Reverse transcriptase-PCR confirmed the upregulation of group A var genes in selected parasites, suggessted that the group A PfEMP1 variants are major candidate ligands for parasite binding to HBEC-5i. These findings are consistent with previous work showing an association between Group A var genes and cerebral malaria.
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Graic, Jean-Marie. « Sexual Dimorphism In Areas of the Brain of Cetartiodactyla ». Doctoral thesis, Università degli studi di Padova, 2018. http://hdl.handle.net/11577/3425869.
Texte intégralRésumé :
Comparative neuroanatomy studies have helped us see the major structures and similarities between mammals, and allowed for the confirmations of hypotheses via direct observation.
Variety in brain specialization can be seen in Cetartiodactyla, between the terrestrial artiodactyls and aquatic cetaceans. Compared to the primate brain, adapted to grasp using articulated fingers with opposable thumbs, the pure quadrupedal locomotion of ungulates and the absence of articulated movements in the limbs of cetaceans most certainly shows variations in the related brain areas. From this principle, the study of the brain of the swine, bovine, sheep or any other cetartiodactyl can help understand the basic organization coding the brain of mammals. Some species have been used more than others among cetartiodactyls. The sheep Ovis aries has been the subject of a fair amount of cytoarchitectural studies and functional investigations of the cortex, but also the hypothalamus. Other more exotic terrestrial species like the giraffe Giraffa camelopardalis, have much more rarely had their brain thoroughly studied and published. For this reason we studied the cortical folding of the giraffe brain, its brain weight and encephalization quotient (EQ), and we reviewed the literature concerning its encephalon as far as 1839. This showed that, although a relatively very small absolute number of specimen have been collected over the years, the giraffe brain was quite typical of ungulates, with a deep gyrification, and an absolute weight of 720 g. The brain of the swine Sus scrofa received comparatively little attention, regarding even basic data. To provide weighed data on the brain of the pig, we weighted the brain of 48 animals to reach a robust value for the average brain weight of the domestic swine a different age categories. The average adult brain weight was 135 g, which was compared to the literature, as well as published EQs. The relatively low EQ (0.38) could be related to the domestication and heavy breeding that meat production necessitated to improve body weight.
One of the findings of the cyctochemical exploration of the mammalian brain is the existence of sexually dimorphic structures. Groups of cells were found to be much larger in volume or cell number in the brain of males or females. Although their precise function is still unknown, most of them are directly involved in reproduction behaviors. Hormones have a crucial role in shaping the developing brain, and in particular androgens. The effects of male and female steroids on the development of the brain and its sexual differentiation can be put in perspective in the study of intersex freemartin bovines. During twin pregnancy of a bovine with a male and a female fetus, male sexual hormones circulating during intrauterine development in the female fetus can masculinize its genital apparatus and alter its phenotype, resulting in an intersex animal. We investigated the hypothalamus cytoarchitecture of freemartin heifers and compared them to male and female hypothalami. We found sex differences between male and female suprachiasmatic (SCN) and vasopressin-oxytocin containing (VON) nuclei. Moreover, the freemartin hypothalamus showed differences more complex than a simple masculinized female brain. While the VON was in size and cell count between male and female values, the SCN of freemartins was larger than both males and females. Using modern multivariate statistical methods, we also investigated the cytoarchitecture of male, female and freemartin cerebellar cortex. We found differences among cellular layers in size, regularity and density of the cells, across sex categories, showing that a multivariate multi-aspect approach can yield valuable results at the cellular level for large cohorts, and that a multi-disciplinary team can produce finer studies.La neuroanatomia comparata consente di caratterizzare le strutture nervose mettendo in luce le somiglianze e le differenze tra i mammiferi. Un aspetto interessante di questo studio comparato riguarda il cervello dei Cetartiodattili sia terrestri (artiodattili) sia marini (cetacei) in cui la locomozione quadrupedale degli ungulati e l'assenza di movimenti articolati nell’arto dei cetacei mostrano variazioni morfologiche rispetto ai primati nelle aree cerebrali correlate i quali presentano un arto specializzato con dita articolate e pollici opponibili capaci di afferrare oggetti molto piccoli con precisione. Da questo punto di vista uno studio neuroanatomico dell’encefalo di artiodattili come il suino, il bovino e la pecora può aiutarci a comprendere l'organizzazione della citoarchitettura nei diversi mammiferi. La pecora Ovis aries come modello animale è stata oggetto di una discreta quantità di studi anatomici e indagini funzionali sul ruolo della corteccia cerebrale e dell'ipotalamo. Altre specie di artiodattili terrestri come la giraffa Giraffa camelopardalis, sono state meno studiate e sono rare le pubblicazioni che ne hanno studiato il cervello. Per questo motivo, uno degli obiettivi di questa tesi è stato quello di caratterizzare le circonvoluzioni corticali dell’encefalo della giraffa, valutare il suo peso ed il suo quoziente di encefalizzazione (EQ). I risultati hanno permesso di affermare che il cervello della giraffa presenta caratteristiche comuni a quelle degli altri ungulati con una notevole girificazione e un peso medio di 720 g. Un altro obiettivo è stato quello di analizzare l’encefalo del suino Sus scrofa. Per ottenere risultati significativi, abbiamo pesato il cervello di 48 animali appartenenti a diverse categorie di età. Il peso medio del cervello adulto è risultato di 135 g. L'EQ relativamente basso (0,38) ottenuto da questo mammifero potrebbe essere spiegato con le esigenze di produzione spinta che l'allevamento intensivo comporta, incrementando la selezione di animali sempre più pesanti. Uno degli aspetti molto studiati in questi ultimi anni da un punto di vista neuroanatomia riguarda la caratterizzazione delle aree sessualmente dimorfiche nell’encefalo dei mammiferi. Il bovino Bos taurus rappresenta un modello interessante per lo studio dei dimorfismi cereberali perché questo mammifero possiede un cervello grande, altamente convoluto, una gravidanza di 9 mesi. Inoltre in questa specie si manifesta la sindrome del freemartinismo. Tale sindrome si presenta perchè durante la gravidanza gemellare di un feto maschile e uno femminile, gli ormoni maschili del maschio a causa della anastomosi plaecentare circolano nel feto femminile mascolinizzando. Così il feto femmina è un individuo intersesso interessante perché il suo cervello femminile si è sviluppato naturalmente in un ambiente ormonale maschile. L’obiettivo che ci siamo posti è stato quello di studiare la citoarchitettura dell'ipotalamo di giovenche freemartin e confrontare i dati ottenuti con quelli analizzati nell’ipotalamo di bovini maschi e femmine. Questo studio ci ha permesso di caratterizzare i dimorfismi sessuali tra maschili e femminili presenti nel nucleo suprachiasmatico (SCN) e nel nucleo contenete vasopressina-ossitocina (VON). L’ipotalamo dei freemartin mostrava per quanti riguarda il nucleo VON valori intermedi in termini di dimensioni e numero di cellule tra i valori maschili e femminili. Il SCN dei freemartins è risultato più grande rispetto a quello dei bovini maschi e femmine. Un ulteriore obiettivo è stato quello di studiare la morfologia della citoarchitettura della corteccia cerebellare tra bovini maschi, femmine e freemartin. Applicando un metodo statistico multivariato e multi-aspetto, abbiamo caratterizzato le differenze di genere tra gli strati del cervelletto in termini di dimensioni, regolarità e densità delle cellule.
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Patman, Shane Michael. « The effect of physiotherapy on the prevention and treatment of ventilator-associated pneumonia for intensive care patients with acquired brain injury ». Thesis, Curtin University, 2005. http://hdl.handle.net/20.500.11937/230.
Texte intégralRésumé :
Background: Ventilator-associated pneumonia is a major cause of morbidity and mortality for patients in an intensive care unit. Once present, ventilator-associated pneumonia is known to increase the duration of mechanical ventilation, time in the intensive care unit, and length of hospital stay. Patients with acquired brain injury are commonly admitted to the intensive care unit and considered to be at a high risk for the development of respiratory complications such as ventilator-associated pneumonia, which could potentially impact on the intensive care unit costs and outcomes. Respiratory physiotherapy is often provided to prevent and/or treat ventilator-associated pneumonia in patients with acquired brain injury. The theoretical rationale of the respiratory physiotherapy is to improve airway clearance and enhance ventilation which may reduce the incidence of pulmonary infections and thus ventilator-associated pneumonia, and may in turn decrease the duration of mechanical ventilation, prevent the need for tracheostomy and hence result in reduced costs and shorter hospital stay. Although respiratory physiotherapy may be beneficial in reversing or preventing ventilator-associated pneumonia, to date there are no data concerning the effectiveness of respiratory physiotherapy in patients with acquired brain injury. Hence from an evidence-based perspective, at present there is no justification for the role of respiratory physiotherapy in the management of patients with acquired brain injury in the intensive care unit. Aim: This two-part, prospective randomised controlled trial aimed to investigate the effect of regular prophylactic respiratory physiotherapy on the incidence of ventilator-associated pneumonia, duration of mechanical ventilation, and length of intensive care unit stay in adults with acquired brain injury, as compared to a control group (Part A).The second part of the study (Part B) randomised those subjects from Part A who developed a ventilatorassociated pneumonia into a treatment or control group to establish if the provision of a regimen of regular respiratory physiotherapy influenced the outcome of ventilator-associated pneumonia. Additionally, this study also aimed to provide the first description of the financial costs of respiratory physiotherapy time in providing interventions to patients with acquired brain injury in the intensive care unit and investigated the cost effectiveness of respiratory physiotherapy interventions in decreasing the incidence of ventilator-associated pneumonia, duration of mechanical ventilation and length of intensive care unit stay. Subjects: 144 adult patients with acquired brain injury admitted with a Glasgow Coma Scale of nine or less, requiring intracranial pressure monitoring, and invasive ventilatory support for greater than 24 hours, were randomised to a treatment group or a control group. Methods: For subjects randomised to the treatment groups, the regimen of respiratory physiotherapy treatment was repeated six times per 24-hour period and continued until the subject was weaned from mechanical ventilatory support. Each respiratory physiotherapy intervention of 30 minute duration comprised a regimen of positioning, manual hyperinflation and suctioning. In both Parts A and B, the control group received standard nursing and medical care but no respiratory physiotherapy interventions. Results: Consent was obtained for 144 subjects, with 72 randomised for treatment in Part A. Part A groups were comparable with respect to demographic variables, with the exception of body mass index and gender distribution.Using intention to treat philosophy, there were no significant differences for incidence of ventilator-associated pneumonia [Treatment Group 14/72 (19.4%) vs. Control 19/72 (26.4%); p = 0.32], duration of mechanical ventilation (hr) [172.8 vs. 206.3); p = 0.18], or length of intensive care unit stay (hr) [224.2 vs. 256.4; p = 0.22]. For subjects with acquired brain injury receiving this prophylactic regimen of respiratory physiotherapy in the intensive care unit, in an attempt to prevent ventilator-associated pneumonia, the cost of physiotherapy was $487 per subject. Comparatively the intensive care unit mechanical ventilation bed day cost was $33,380 per subject. The cost of Part A respiratory physiotherapy time for Treatment Group 1 was 1.7 per cent of the cost of subject's intensive care unit mechanical ventilation bed days. Thirty-three subjects (22.9%) from Part A developed ventilator-associated pneumonia, and were transferred to Part B and re-randomised, 17 to the Treatment Group 3. Part B groups were comparable with respect to demographic variables. No significant differences were detected in the dependent variables for Part B of the study, with similar duration of mechanical ventilation (hr) [342.0 vs. 351.0); p = 0. 89], and length of ICU stay (hr) [384.7 vs. 397.9; p = 0.84] noted. In those subjects with acquired brain injury in whom ventilator-associated pneumonia developed, the regimen of respiratory physiotherapy for the remaining duration of mechanical ventilation following diagnosis of ventilator-associated pneumonia costed an average of $788. Comparatively the intensive care unit bed day cost for the period of mechanical ventilation was $43,865. The cost of Part B respiratory physiotherapy time for Treatment Group 3 was 1.8 per cent of the cost of their intensive care unit mechanical ventilation bed days.Subjects with a ventilator-associated pneumonia were significantly younger, were admitted with a lower Glasgow coma scale, and more likely to have been admitted with a chest injury than subjects without a ventilator-associated pneumonia. Duration of mechanical ventilation and length of intensive care unit stay were significantly increased in subjects with ventilatorassociated pneumonia, but length of hospital stay was not significantly different. Significant differences in the costs of respiratory physiotherapy and intensive care unit mechanical ventilation bed day costs were evident between those subjects with ventilator-associated pneumonia as compared to those without ventilator-associated pneumonia. For subjects with ventilator-associated pneumonia, the respiratory physiotherapy time cost was $1,029 per subject, compared to $510 for subjects without ventilator-associated pneumonia. The intensive care unit mechanical ventilation bed day cost for subjects with ventilator-associated pneumonia was $61,092 per subject, and $25,142 for those without a ventilator-associated pneumonia, giving an incremental health cost of $35,950 per episode of ventilatorassociated pneumonia. No significant differences were evident in the cost of respiratory physiotherapy as a per cent of the cost of their intensive care unit mechanical ventilation bed days, with findings of 1.4 per cent in those with ventilator-associated pneumonia and 1.1 per cent in those without ventilator-associated pneumonia.Conclusion: Use of a regular prophylactic respiratory physiotherapy regimen comprising of positioning, manual hyperinflation and suctioning, in addition to routine medical and nursing care, did not appear to prevent ventilator-associated pneumonia, reduce length of ventilation or intensive care unit stay in adults with acquired brain injury. Furthermore, in those acquired brain injury subjects with ventilator-associated pneumonia, regular respiratory physiotherapy did not appear to expedite recovery in terms of reducing length of ventilation or intensive care unit stay. It can be concluded from the findings of this study that the presence of ventilator-associated pneumonia has a significant influence on morbidity and costs in subjects with acquired brain injury. Whilst statistically significant results were not found with clinical variables, it is suggested that the provision of a prophylactic respiratory physiotherapy regimen costing $487 per subject is a worthwhile investment in attempts to avoid the incremental health cost of $35,950 per episode of ventilator-associated pneumonia. In subjects with ventilator-associated pneumonia it is concluded that the cost of respiratory physiotherapy would not appear to be justified in attempts to reduce the duration of mechanical ventilation.
6
Boelen, Ellen. « An in vitro and in vivo study towards the effect of Chlamydia pneumoniae infection on brain cells ». [Maastricht : Maastricht : Universiteit Maastricht] ; University Library, Universiteit Maastricht [host], 2007. http://arno.unimaas.nl/show.cgi?fid=8853.
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7
PORCARIO, CHIARA. « CHARACTERIZATION OF BETA AMYLOID DEPOSITION PROCESS IN THE BOVINE BRAIN : NEUROPATHOLOGICAL, IMMUNOBIOCHEMICAL AND GENETIC FEATURES ». Doctoral thesis, Università degli Studi di Milano, 2013. http://hdl.handle.net/2434/216691.
Texte intégralRésumé :
Senile and diffuse beta-amyloid (Aβ) plaques represent a characteristic trait of brain aging in both humans and animals. Regarding the latter, a wide range of species, including non-human primates, the dog, the cat, the bear, the wolverine and the camel have been investigated for the presence of cerebral Aβ deposits. However, studies on the presence of Aβ deposits in the bovine brain are still lacking.
Aim of this study was to characterize the hallmarks of neurodegeneration in the bovine brain by determining presence, distribution and deposition pattern of Aβ deposits by immunohistochemistry (IHC) and western blot (WB) techniques. Furthermore, the influence of apolipoprotein E (APOE) gene on Aβ-deposition process was also investigated.
Formalin-fixed and frozen samples of four brain regions (cerebral cortex, hippocampus, cerebellum and brainstem) obtained from 102 cows (50 healthy and 52 diseased cases) ranging from fetuses to cattle of 240 months of age were examined. Intracellular or glia-associated Aβ deposits were observed by IHC, but a coexistence of these two patterns was often present, particularly in aged cattle. WB analysis showed the deposition of Aβ fragments Aβ 1-38, 1-40, 1-42 and 3-42 in the cerebral cortex and cerebellum. At both IHC and WB analysis the brainstem always appeared spare of Aβ deposits. The genetic variability of the bovine APOE gene was also characterized, assessing that that codons 112 and 158 of the APOE gene are not polymorphic in cattle, contrary to humans. However, nine polymorphisms of the APOE gene were detected, three of which not yet reported in GenBank. Interestingly, a polymorphism at position 876 related to the presence of an extracellular Aβ deposition pattern at the cerebral cortex level was detected.
This study demonstrated the presence of Aβ peptides in the bovine brain at different ages and characterized the phenotype of Aβ distribution and deposition pattern. As this study disclosed similar mechanisms of protein aggregation during brain aging in both man and animals, it is conceivable that the bovine brain represents a valid animal model to understand the pathogenic mechanisms of neurodegeneration.
8
Van, Rensburg Johanna Margaretha Janse. « Die invloed van 'n konseptuele stimuleringsprogram op graad 1-leerders / Ona Janse van Rensburg ». Thesis, North-West University, 2006. http://hdl.handle.net/10394/1696.
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Patman, Shane Michael. « The effect of physiotherapy on the prevention and treatment of ventilator-associated pneumonia for intensive care patients with acquired brain injury ». Curtin University of Technology, School of Physiotherapy, 2005. http://espace.library.curtin.edu.au:80/R/?func=dbin-jump-full&object_id=16406.
Texte intégralRésumé :
Background: Ventilator-associated pneumonia is a major cause of morbidity and mortality for patients in an intensive care unit. Once present, ventilator-associated pneumonia is known to increase the duration of mechanical ventilation, time in the intensive care unit, and length of hospital stay. Patients with acquired brain injury are commonly admitted to the intensive care unit and considered to be at a high risk for the development of respiratory complications such as ventilator-associated pneumonia, which could potentially impact on the intensive care unit costs and outcomes. Respiratory physiotherapy is often provided to prevent and/or treat ventilator-associated pneumonia in patients with acquired brain injury. The theoretical rationale of the respiratory physiotherapy is to improve airway clearance and enhance ventilation which may reduce the incidence of pulmonary infections and thus ventilator-associated pneumonia, and may in turn decrease the duration of mechanical ventilation, prevent the need for tracheostomy and hence result in reduced costs and shorter hospital stay. Although respiratory physiotherapy may be beneficial in reversing or preventing ventilator-associated pneumonia, to date there are no data concerning the effectiveness of respiratory physiotherapy in patients with acquired brain injury. Hence from an evidence-based perspective, at present there is no justification for the role of respiratory physiotherapy in the management of patients with acquired brain injury in the intensive care unit. Aim: This two-part, prospective randomised controlled trial aimed to investigate the effect of regular prophylactic respiratory physiotherapy on the incidence of ventilator-associated pneumonia, duration of mechanical ventilation, and length of intensive care unit stay in adults with acquired brain injury, as compared to a control group (Part A).The second part of the study (Part B) randomised those subjects from Part A who developed a ventilatorassociated pneumonia into a treatment or control group to establish if the provision of a regimen of regular respiratory physiotherapy influenced the outcome of ventilator-associated pneumonia. Additionally, this study also aimed to provide the first description of the financial costs of respiratory physiotherapy time in providing interventions to patients with acquired brain injury in the intensive care unit and investigated the cost effectiveness of respiratory physiotherapy interventions in decreasing the incidence of ventilator-associated pneumonia, duration of mechanical ventilation and length of intensive care unit stay. Subjects: 144 adult patients with acquired brain injury admitted with a Glasgow Coma Scale of nine or less, requiring intracranial pressure monitoring, and invasive ventilatory support for greater than 24 hours, were randomised to a treatment group or a control group. Methods: For subjects randomised to the treatment groups, the regimen of respiratory physiotherapy treatment was repeated six times per 24-hour period and continued until the subject was weaned from mechanical ventilatory support. Each respiratory physiotherapy intervention of 30 minute duration comprised a regimen of positioning, manual hyperinflation and suctioning. In both Parts A and B, the control group received standard nursing and medical care but no respiratory physiotherapy interventions. Results: Consent was obtained for 144 subjects, with 72 randomised for treatment in Part A. Part A groups were comparable with respect to demographic variables, with the exception of body mass index and gender distribution.
Using intention to treat philosophy, there were no significant differences for incidence of ventilator-associated pneumonia [Treatment Group 14/72 (19.4%) vs. Control 19/72 (26.4%); p = 0.32], duration of mechanical ventilation (hr) [172.8 vs. 206.3); p = 0.18], or length of intensive care unit stay (hr) [224.2 vs. 256.4; p = 0.22]. For subjects with acquired brain injury receiving this prophylactic regimen of respiratory physiotherapy in the intensive care unit, in an attempt to prevent ventilator-associated pneumonia, the cost of physiotherapy was $487 per subject. Comparatively the intensive care unit mechanical ventilation bed day cost was $33,380 per subject. The cost of Part A respiratory physiotherapy time for Treatment Group 1 was 1.7 per cent of the cost of subject's intensive care unit mechanical ventilation bed days. Thirty-three subjects (22.9%) from Part A developed ventilator-associated pneumonia, and were transferred to Part B and re-randomised, 17 to the Treatment Group 3. Part B groups were comparable with respect to demographic variables. No significant differences were detected in the dependent variables for Part B of the study, with similar duration of mechanical ventilation (hr) [342.0 vs. 351.0); p = 0. 89], and length of ICU stay (hr) [384.7 vs. 397.9; p = 0.84] noted. In those subjects with acquired brain injury in whom ventilator-associated pneumonia developed, the regimen of respiratory physiotherapy for the remaining duration of mechanical ventilation following diagnosis of ventilator-associated pneumonia costed an average of $788. Comparatively the intensive care unit bed day cost for the period of mechanical ventilation was $43,865. The cost of Part B respiratory physiotherapy time for Treatment Group 3 was 1.8 per cent of the cost of their intensive care unit mechanical ventilation bed days.
Subjects with a ventilator-associated pneumonia were significantly younger, were admitted with a lower Glasgow coma scale, and more likely to have been admitted with a chest injury than subjects without a ventilator-associated pneumonia. Duration of mechanical ventilation and length of intensive care unit stay were significantly increased in subjects with ventilatorassociated pneumonia, but length of hospital stay was not significantly different. Significant differences in the costs of respiratory physiotherapy and intensive care unit mechanical ventilation bed day costs were evident between those subjects with ventilator-associated pneumonia as compared to those without ventilator-associated pneumonia. For subjects with ventilator-associated pneumonia, the respiratory physiotherapy time cost was $1,029 per subject, compared to $510 for subjects without ventilator-associated pneumonia. The intensive care unit mechanical ventilation bed day cost for subjects with ventilator-associated pneumonia was $61,092 per subject, and $25,142 for those without a ventilator-associated pneumonia, giving an incremental health cost of $35,950 per episode of ventilatorassociated pneumonia. No significant differences were evident in the cost of respiratory physiotherapy as a per cent of the cost of their intensive care unit mechanical ventilation bed days, with findings of 1.4 per cent in those with ventilator-associated pneumonia and 1.1 per cent in those without ventilator-associated pneumonia.
Conclusion: Use of a regular prophylactic respiratory physiotherapy regimen comprising of positioning, manual hyperinflation and suctioning, in addition to routine medical and nursing care, did not appear to prevent ventilator-associated pneumonia, reduce length of ventilation or intensive care unit stay in adults with acquired brain injury. Furthermore, in those acquired brain injury subjects with ventilator-associated pneumonia, regular respiratory physiotherapy did not appear to expedite recovery in terms of reducing length of ventilation or intensive care unit stay. It can be concluded from the findings of this study that the presence of ventilator-associated pneumonia has a significant influence on morbidity and costs in subjects with acquired brain injury. Whilst statistically significant results were not found with clinical variables, it is suggested that the provision of a prophylactic respiratory physiotherapy regimen costing $487 per subject is a worthwhile investment in attempts to avoid the incremental health cost of $35,950 per episode of ventilator-associated pneumonia. In subjects with ventilator-associated pneumonia it is concluded that the cost of respiratory physiotherapy would not appear to be justified in attempts to reduce the duration of mechanical ventilation.
10
Van, den Berg Marli. « Novel polycyclic analogues of non-steroidal anti-inflammatory drugs for increased blood-brain barrier permeability / Marli van den Berg ». Thesis, North-West University, 2010. http://hdl.handle.net/10394/4998.
Texte intégralRésumé :
Various recent studies have confirmed that inflammation plays a key role in the pathogenesis of neurodegenerative disorders like Alzheimer's disease and Parkinson's disease. In this study the focus was on delivery to the brain of certain non-steroidal anti-inflammatory drugs (NSAIDs), as a possible treatment for neurodegeneration, due to their anti-inflammatory and antioxidant activity.
The blood-brain barrier (BBB) plays the predominant role in controlling the passage of substances between the blood and the brain. There are certain physicochemical characteristics necessary for a compound to cross the BBB. NSAIDs, for example, ibuprofen and acetylsalicylic acid are relatively hydrophilic and does not cross the blood-brain barrier in sufficient amounts to reach therapeutic concentrations in the central nervous system (CNS). Studies done on polycyclic cage structures, for example pentacyclo [5.4.0.02,6.03,10 0.05,9] undecane, indicated favourable distribution to the brain and it was concluded that these polycyclic structures penetrate the BBB readily.
It was therefore hypothesised that the polycyclic cage compounds could be used as carrier molecules to enhance the delivery of neuroprotective compounds into the CNS and the aim of this study was to design novel polycyclic structures incorporating selected NSAIDs in order to improve their blood-brain barrier permeability.
The well-described Cooksen's diketone, pentacyclo [5.4.0.02,6.03,10 0.05,9] undecane-8,11 dione, was conjugated to 2-aminoethanol by means of reductive amination. This gave a pentacycloundecylamine with a sterically free linker section. In the relevant compounds, the hydroxyl group on the linker was then conjugated to the benzoic acid moiety to yield the
respective ester prodrugs. This esterfication was done using the activation agent, 1-ethyl-3(3'-dimethylamino) carbodiimide (EDC) to activate the benzoic acid group on ibuprofen and by using the commercially available acid chloride derivative of acetylsalicylic acid. Amide prodrug syntheses were done by conjugating the 1\1 SA I Os to 1, 2-diaminoethane by means of Fischer-esterfication and aminolysis reactions. Structure elucidation was done using one dimensional nuclear magnetic resonance (NMR). infrared (IR) absorption spectroscopy and mass spectrometry (MS).
An in vivo BBB permeability assay employing HPLC analytical procedures was used to compare blood and brain concentrations of the relevant drugs 15 min, 30 min and 60 min after administration to the male C57BU6 mice. The antioxidant activities of the compounds were assessed with the in vitro Thiobarbituric Acid (TBA) assay.
Both NSAI Ds were detected in the brain tissue of test mice, indicating blood-brain barrier permeation. The ester prod rugs were found to be very labile and significant amounts of it were hydrolysed. When administering these ester prodrugs (compound 11 and 12), the free NSAIDs were detected at higher concentrations compared to when the free drugs were administered. The amide compounds (compounds 15 and 17) were found to be toxic during administering of the prodrugs to the mice and were not further investigated.
Lipid peroxidation results indicated that the ester compounds marginally increased the ability of the free drugs to attenuate lipid peroxidation, but not to the level of the model antioxidant Trolox and is therefore not significant.
The novel synthesised prod rugs therefore present with a possible multiple drug targeting action as the blood-brain barrier permeability and the antioxidant activity of the free NSAIDs were increased.Thesis (M.Sc. (Pharmaceutical Chemistry))--North-West University, Potchefstroom Campus, 2010.
11
Marx, Ora. « 'n Intervensieprogram vir die verbetering van die akademiese vaardighede van leerders met 'n beperkte intellektuele vermoë / Ora Marx ». Thesis, North-West University, 2006. http://hdl.handle.net/10394/2554.
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12
Zu, Yige. « Developing a practicable benchmark VAT ». Thesis, University of Leeds, 2018. http://etheses.whiterose.ac.uk/22448/.
Texte intégralRésumé :
This thesis develops a practicable benchmark VAT that bridges the gap between theory and practice in VAT design and provides concrete guidance for countries to evaluate, assess, and, where appropriate, reform their VATs. The potential use of the practicable benchmark in devising a reform agenda is illustrated by means of a case study based on the Chinese VAT, a tax that is at odds with the theoretical model in many respects. Experience has shown that real-world VATs most often deviate substantially from the theoretical VAT model, revealing the disconnect between the theoretical model based primarily on economic criteria and actual VAT designs that recognise the administrative, political and technical constraints encountered in the real world. A single rate and broad-based VAT is not readily achievable in many countries and VAT designers are further faced with issues that are not addressed directly in the model, including the application of VAT to small businesses, non-resident businesses, financial supplies, low value imports, and cross-border services as well as the challenges of devising workable arrangements for VAT systems in a federal or economic community setting. The thesis applies a tax expenditure analysis to evaluate the effectiveness, efficiency implications and revenue impact of VAT concessions. The negative consequences of concessions could be reduced with better targeting if the removal of concessions is politically unattainable. Registration threshold should be set at a level where the revenue costs are offset by the administrative savings from excluding small businesses from the VAT. Small business regimes often do not achieve the intended objectives and moreover yield efficiency and revenue costs. The best option to bring the financial and insurance sectors into full taxation is to use a separate (reduced) rate approach to tax intermediary loan services, a cash-flow model to tax insurance services and to categorise the issue and transfer of financial securities as zero-rated supplies. Effective collection of VAT on cross-border B2C imports of low value goods and services and removal of VAT from business acquisitions by non-resident businesses could be achieved with a higher level of international cooperation through bilateral treaties and a clearing house mechanism. No single benchmark is possible in terms of the design of VAT sharing in federations or economic communities because appropriate design relies heavily on the political and structural factors in federations. The clearing house model appears to be the best option to distribute VAT revenue in most circumstances where sub-central jurisdictions have their own VATs. The benchmark needs to be modified to accommodate local factors when applied to any particular country. It nevertheless provides a starting point for countries to evaluate and reform their VATs. The case study of China shows the process of applying the benchmark to an ill-designed real-world VAT. VAT design often reflects features of predecessor taxes and in this respect China may have an advantage notwithstanding the significant deviation of its current VAT from the benchmark. Some features inherited from the predecessor tax may make reform, particularly in respect of financial supplies, easier than in counterparts that evolved from European turnover taxes.
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Pohl, Jessica, et Martina Rylander. « Hjälp mig som den jag är, möt mig som den jag var : Patienters upplevelser av vård vid hjärntumör – En litteraturöversikt ». Thesis, Högskolan i Skövde, Institutionen för hälsovetenskaper, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-19254.
Texte intégralRésumé :
Bakgrund: Varje år drabbas cirka 1200 personer av hjärntumör. En hjärntumör påverkarpatienter fysiskt- och psykiskt. Det kan innebära allvarliga symtom, biverkningar avbehandling samt en förändrad livssituation. För att underlätta vården behöver patienterförklara deras upplevelser. Syfte: Att sammanställa och belysa forskning som beskriverpatienters upplevelser av vård vid hjärntumör. Metod: Litteraturöversikt av tolvvetenskapliga artiklar som analyserades enligt analysgranskning för litteraturöversikt.Resultat: Resultatet framkom tre teman: 1. Behov av kontinuerligt stöd och information 2.Mötet som är avgörande för ett meningsfullt liv 3. Uppleva utanförskap. Subteman var: 1.Att uppleva behov av att erhålla information; Att uppleva behov av stöd 2. Att få en godvårdrelation och kommunikation; Osäkerhet och rädsla i vårdmöten 3. Uppleva bristandedelaktighet; Att förlora sin autonomi Konklusion: Stöd och en god, trygg vårdrelation krävsför att patienter ska uppnå gott välbefinnande. God och individualiserad information behövsnär de fysiska- och psykiska förändringarna sker för patienten. Känslor av utanförskap ochförlorad autonomi drabbar patienterna. Kliniska implikationer: Studien belyser patientersupplevelser av vård vid hjärntumör. Sjuksköterskor får i denna studie ökad kunskap ochförståelse för hur dessa patienter bör vårdas i syfte att ge en god omvårdnad med respekt förpatientens rätt till självbestämmande och välbefinnande.Background: Every year, around 1,200 people suffer from brain tumors. A brain tumor havephysical as well as psychological affects on these patients. It can cause serious symptoms,side effects of treatment and a changed life situation. To facilitate care, patients need toexplain their experiences. Aim: To compile and illustrate research that describes patientsexperiences of care when suffering from a brain tumour. Method: Literature review oftwelve scientific articles that were analyzed according to the method of analysis for literaturereview. Result: The result revealed three themes: 1. The need for continuous support andinformation. 2. The meeting that is crucial for a meaningful life. 3. To experience exclusion.The subthemes were: 1. To experience the need of obtaining information; To experienceneeds of support. 2. To acquire a good caring relationship and communication; Insecuritiesand fear of care meetings. 3. To experience lack of participation; To lose their autonomy.Conclusion: Support and comforting, safe caring relationship is required in order forpatients to experience appropriate well-being. Kind and individualised information arerequired when the physical and psychological changes takes place for the patients. Feelingsof exclusion and lack of autonomy affects patients. Clinical implications: This studyillustrates the patients experiences of care when suffering from a brain tumour. In this studynurses achieve increased knowledge and understanding about how these patients should becared for in order to provide good care with respect for the patients right of self determinationand well-being.
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Elyon, Johny Robert. « Die rol van musiek as heelbrein-strategie by innerlike verandering : 'n prakties-teologiese studie / Johny Robert Elyon ». Thesis, North-West University, 2008. http://hdl.handle.net/10394/1009.
Texte intégralRésumé :
In the past, pastoral-therapeutic support was mainly approached only from the functioning of the left hemisphere of the brain. This implies that pastoral therapists mainly interacted with people in therapy at an intellectual-analytical level under modernistic influence. Since man's destitution and need changes along with time, it is essential for pastoral therapists/counsellors to supplement and adapt their modus operandi and strategies if they wish to remain relevant regarding their pastoral dealings with people. In this study the researcher attempted to formulate from the Scriptures a basis theory regarding the role of music as a whole-brain strategy in inner change. For the sake of a more holistic approach, a meta-theoretical investigation was also undertaken. To confirm the basis and meta-theoretical information, researcher entered the living reality of seven individuals during which a qualitative research was done. The results of the study, according to which the basis and meta-theoretical perspectives were placed in hermeneutical relation to one another, led to practice-theoretical guidelines within the subject domain of Practical Theology regarding the role of music as a whole-brain strategy in inner change.Thesis (Ph.D. (Pastoral))--North-West University, Potchefstroom Campus, 2008.
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Gobbi, Vagner João. « Comportamento em fluência e caracterização microestrutural das superligas VAT 36, VAT 32 e NIMONIC 80A ». reponame:Repositório Institucional da UnB, 2013. http://repositorio.unb.br/handle/10482/15039.
Texte intégralRésumé :
Tese (doutorado)-Universidade de Brasília, Faculdade de Tecnologia, Departamento de Engenharia Mecânica, 2013.Submitted by Albânia Cézar de Melo (albania@bce.unb.br) on 2013-11-19T12:56:33Z No. of bitstreams: 1 2013_VagnerJoaoGobbi.pdf: 96126826 bytes, checksum: dc2ee55d3661eaba1d0ae1bf74964a19 (MD5)
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Materiais com comportamento adequado em temperaturas elevadas tornaram-se uma necessidade nos dias atuais. Superligas são conhecidas desde a década de 1930 e utilizadas, principalmente, em aplicações aeroespaciais e automobilísticas. Com as novas regulamentações para redução das emissões atmosféricas e aumento da eficiência, surgiram projetos que submetem certos componentes de motores como válvulas, a temperaturas e pressões mais elevadas. Assim, exige-se que as ligas utilizadas na fabricação desses componentes possuam maior resistência à alta temperatura, a exemplo da NIMONIC 80A. Esta é uma liga de custo elevado devido à alta quantidade de níquel (70 a 80% em peso) além de possuir tratamento térmico extenso. Uma alternativa é a utilização de ligas com menor teor de níquel (30 a 40% em peso) e tratamento térmico reduzido. Neste contexto a Villares Metals desenvolveu duas novas superligas, as VATS 32 e 36. Essas ligas são concebidas para válvulas de motores de combustão interna, porém podem ser utilizadas nos casos que necessitem de resistência mecânica a quente, resistência à fluência, corrosão a quente, especialmente por gases sulfurosos, e resistência a fadiga substituindo às ligas NIMONIC 80A em diversas aplicações. A Empresa Villares Metals fez algumas caracterizações à quente das ligas VAT 32 e VAT 36 porém, não foram realizados ensaios por fluência medindo a deformação com o tempo. Portanto, este trabalho tem como objetivo fazer um estudo do comportamento em fluência, em termos de taxa de deformação secundária e tempo de fratura, das superligas VAT 36, VAT 32 e NIMONIC 80A. As ligas são submetidas a ensaios de fluência na modalidade de carga constante, na faixa de temperatura de 675 a 750 ºC e na faixa de tensão de 500 a 600 MPa definidas de acordo com suas aplicações. Os ensaios de fluência são realizados conforme a norma ASTM E139. Obtem-se um conjunto de curvas de deformação verdadeira pelo tempo como função das tensões e temperaturas aplicadas. Foi avaliado a ductilidade, a taxa de fluência estacionária e o tempo de vida. Complementou-se o trabalho com caracterização microestrutural das superligas através das técnicas de microscopia ótica, microscopia eletrônica de varredura, microscopia eletrônica de transmissão, difração de raios X, refinamento de Rietveld e ensaios de dureza. Os resultados mostram que a liga VAT 32 apresenta maior resistência à fluência (menor taxa de deformação secundária e maior tempo de fratura) em relação à VAT 36 e NIMONIC 80A. Isto se deve além do efeito benéfico dos compostos intermetálicos γ' (Ni 3(Al,Ti)), ao maior tamanho de grão e a maior fração de carbonetos ligados MC encontrado na VAT 32. Estes precipitados ricos em titânio e nióbio são estáveis a temperaturas elevadas, aumentam a resistência ao movimento de discordâncias e retardam processos difusionais associados à deformação por fluência. Ancoram os contornos de grãos dificultando o deslizamento relativo entre eles afetando a facilidade com que as vacâncias possam ser geradas nestas mesmas regiões. Por meio da análise dos expoentes de tensão, energias de ativação e imagens obtidas por microscopia eletrônica de transmissão após fluência o mecanismo de deformação dominante no estado secundário de fluência das ligas VAT 32, VAT 36 e NIMONIC 80A é movimento de discordâncias envolvendo provavelmente processo de Orowan loops e cisalhamento de precipitados pelas discordâncias, além da presença de deformação por twinning para as ligas VATS e escorregamento e escalagem de discordâncias para a NIMONIC 80A. ______________________________________________________________________________ ABSTRACT
Materials with appropriate behavior at elevated temperatures have become a necessity nowadays. Superalloys have been known since the 1930 and used primarily in automotive and aerospace applications. With the new regulations to reduce air emissions and increased efficiency projects emerged that submit certain engine components such as valves, temperatures and higher pressures. Thus, it is required that the alloys which are used in manufacturing these components have high temperature resistance, such as the NIMONIC 80A. This alloy has high cost due to the high amount of nickel (70 to 80% wt) and extensive heat treatment. An alternative is to use alloys with lower nickel content (30 to 40% wt) and reduced heat treatment. In this context, Villares Metals has developed two new superalloys, the VATS 32 and 36. These alloys are designed for valves internal combustion engines, but can be used in cases requiring mechanical strength hot, strength creep and corrosion, substitute alloy NIMONIC 80A in various applications. Villares Metals Company made some characterizations of the hot alloy VAT 32 and VAT 36 however, no tests were performed measuring creep deformation with time. The objective of this paper is to make a study of the behavior in creep in terms of secondary strain rate and rupture time of the superalloys VAT 36, VAT 32 and NIMONIC 80A. The alloys are subjected for creep tests in constant load mode, of the temperature range 675-750°C and stress range 500-600 MPa defined according to their applications. The creep tests are performed according to ASTM E139. Is obtained a set of curves of deformation real by the time in function of the applied stress and temperatures. Are evaluated ductility, the stationary creep rate and life time. Work is complemented with icrostructural characterization of superalloys through the techniques of optical microscopy, SEM, TEM, X-ray diffraction, Rietveld refinement and hardness tests. The results show that the alloy VAT 32 has a higher creep resistance (lower strain rate secondary and higher fracture time) from the VAT 36 and NIMONIC 80A. This is due to the beneficial effect of the intermetallic compounds γ' (Ni3 (Al, Ti)), the largest grain size and the largest fraction of MC carbides found in the VAT 32. These precipitates rich in titanium and niobium are stable at elevated temperatures, increased resistance to movement of dislocations and retard diffusional processes associated with creep deformation. Anchor the grain boundaries impairing the relative sliding between them affect the ease with which the vacancies may be generated in these same regions. Through analyzing the stress exponents, activation energies and images obtained by transmission electron microscopy after the creep deformation mechanism dominant in state secondary creep alloys VAT 32, VAT 36 and NIMONIC 80A is movement of dislocations probably involving process Orowan loops and shearing of precipitates by dislocations and the presence of deformation twinning for alloys VATS and slip of dislocations and climb for NIMONIC 80A.
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Zheng, Junping <1987>. « The Right of Deduction within the European VAT : A Perspective for the VAT Reform in China ». Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2016. http://amsdottorato.unibo.it/7307/1/zheng_junping_tesi.pdf.
Texte intégralRésumé :
Value added tax (VAT), with its specific and unique feature as a neutral taxation, has spread rapidly around the world since its first adoption in Europe. China has also chosen to adopt VAT in an attempt to promote its economic development. In 2012, China started a new round of reform of VAT to extend its scope to industries which previously were liable to business tax. One of the most difficult problems is the rebuilding of the VAT deduction system therein. Although Europe faces its own problems and difficulties in the process of perfection and coordination of VAT, as the cradle of VAT it could still provide helpful insights for the ongoing VAT reform in China. Based on the analysis of the VAT system and, in particular, the right to deduct input VAT in Europe, combined with the development and special conditions of VAT in China, I propose several recommendations for the ongoing VAT reform in China and its future legislation. First, on the overall level, it is important to review the principle of neutrality in VAT, and rather than to view it as a natural result of the operation of the VAT system, its role as a rule to be complied with. Second, with regard to the design of the VAT deduction system, I argue that: (1) it is not necessary to establish VAT deduction as a substantive right of the taxpayer; (2) it is necessary to expand the scope of deductible items in China, especially in relation to fixed capital investment; (3) it is urgent to improve the treatment of the excess amount of deductible input VAT. Finally, suggestions are given supporting the construction of the related procedural legislation.
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Zheng, Junping <1987>. « The Right of Deduction within the European VAT : A Perspective for the VAT Reform in China ». Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2016. http://amsdottorato.unibo.it/7307/.
Texte intégralRésumé :
Value added tax (VAT), with its specific and unique feature as a neutral taxation, has spread rapidly around the world since its first adoption in Europe. China has also chosen to adopt VAT in an attempt to promote its economic development. In 2012, China started a new round of reform of VAT to extend its scope to industries which previously were liable to business tax. One of the most difficult problems is the rebuilding of the VAT deduction system therein. Although Europe faces its own problems and difficulties in the process of perfection and coordination of VAT, as the cradle of VAT it could still provide helpful insights for the ongoing VAT reform in China. Based on the analysis of the VAT system and, in particular, the right to deduct input VAT in Europe, combined with the development and special conditions of VAT in China, I propose several recommendations for the ongoing VAT reform in China and its future legislation. First, on the overall level, it is important to review the principle of neutrality in VAT, and rather than to view it as a natural result of the operation of the VAT system, its role as a rule to be complied with. Second, with regard to the design of the VAT deduction system, I argue that: (1) it is not necessary to establish VAT deduction as a substantive right of the taxpayer; (2) it is necessary to expand the scope of deductible items in China, especially in relation to fixed capital investment; (3) it is urgent to improve the treatment of the excess amount of deductible input VAT. Finally, suggestions are given supporting the construction of the related procedural legislation.
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Sommerland, Henrik. « An Implementation of the Vat Programming Abstraction ». Thesis, Uppsala universitet, Institutionen för informationsteknologi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-310990.
Texte intégralRésumé :
When the hardware industry hit the power-wall around the year 2005,increasing computer performance through increasing the clock-speed wasno longer a practical option. The only practical way to ensure increasingperformance where to start using multi core CPUs. This shifted the bur-den of computing performance to the programmer. But with parallel pro-gramming came many problems due to concurrent programmings inherentlack of causality. Reactive programming is a programming paradigm forconcurrent programming that provides a layer for abstracting away theintricacies of handling external concurrent events.In this thesis we have been implementing and examining Vats which isa reactive storage abstraction that offers to provide safety and a flexible way ofgoverning behavior and synchronization of data flow in an event driven program. Wehave made some comparisons between Vats and other known storage abstractionsfor reactive programming and we have also used Vats to implement the generation ofscale free graphs in order to see how they can be used to solve actual problems.This thesis contains the first ever implementation and application ofVats and as such no firm conclusions can be drawn regarding their power andusefulness, but during this implementation and evaluation, no major shortcomings orissues that could not be fixed have been encountered. The brief comparison betweenVats and the other known reactive storage constructs gives an indications that Vatshave a greater expressive power than the constructs compared against. The issuesthat where resolved during the implementation of Vats have provided a betterunderstanding of how Vats are to work as a practical tool for programmers. Eventhough we draw no conclusions about Vats in this thesis we do find that they areconceptually sound and that further testing and implementation wouldnot be a waste of time.
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Silva, Carmen Sofia Fernandes da. « The determinants of VAT revenues in Portugal ». Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/12366.
Texte intégralRésumé :
Mestrado em FinançasDesde que o IVA foi introduzido, vários autores têm estudado as determinantes da receita de IVA para vários países ou grupos de países, contudo pouca atenção tem sido dada a Portugal. A literatura referente às determinantes da receita de IVA em Portugal é meramente conceptual com pouca evidência empírica. Assim, pretendemos estudar as determinantes da receita de IVA em Portugal. Este estudo é inovador na medida em que é provavelmente o primeiro estudo empírico sobre as determinantes da receita de IVA em Portugal e contribui com conhecimentos adicionais para o estudo do IVA. Adicionalmente, os resultados obtidos podem ser úteis para os decisores políticos Portugueses na medida em que ajudam a compreender como a receita do IVA em Portugal pode ser optimizada. De forma a efectuar este estudo, recolhemos dados mensais de variáveis económicas e fiscais específicas desde Janeiro de 1998 até Maio de 2015 e efetuámos análise de séries temporais através do uso de modelos de regressão para estimar as determinantes da receita de IVA. Desenvolvemos dois conjuntos de modelos de regressão, um usando o método dos Mínimos Quadrados (OLS) e outro usando o método de Prais-Winsten e Cochrane-Orcutt. Os resultados revelam que o crescimento económico, o consumo, o défice público e o nível das taxas reduzida e intermédia de IVA têm um impacto positivo na receita de IVA, enquanto o desemprego tem um impacto negativo na receita de IVA.
Since VAT was first introduced, several authors have studied the determinants of VAT revenues in several countries, or group of countries, however Portugal has received little attention. The literature on the determinants of VAT revenues in Portugal is merely conceptual, with little empirical evidence. We therefore intend to study the determinants of VAT revenues in Portugal. This study is innovative, in the sense that it is probably the first study of the determinants of VAT revenues in Portugal and it contributes with additional insights to the study of VAT. Moreover, the results obtained can be useful for Portuguese policy makers as they help to understand how VAT revenues in Portugal can be optimized. To perform this study, we collected monthly data on specific economic and tax variables from January 1998 to May 2015, and performed a time-series analysis through the use of regression models to estimate the determinants of VAT revenues. We developed two sets of regression models - one using the OLS method, and the other using the Prais-Winsten and Cochrane-Orcutt method. The results reveal that economic growth, consumption, the public deficit, and the level of the reduced and intermediate VAT rates all have a positive impact on VAT revenues, while unemployment has negative impact on VAT revenues.
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Angeli, Pezzato Gabriel. « The role of third-parties in the VAT collection and remittance, and in the compliance with the VAT law ». Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384616.
Texte intégralRésumé :
The aim of the paper is (i) to analyze the role of third parties in the VAT collection and remittance, and in the compliance with the VAT legislation according to the OECD; and (ii) to identify and compare concrete measures implemented by different jurisdictions on this subject with a focus in invoicing service providers and online marketplaces. The study is divided into two main parts. In the first part, the author reviews the OECD’s literature on the role of third parties in the VAT collection and remittance, and in the compliance with the VAT legislation. In the second part, the author compares measures taken by some countries regarding the role of third parties in the VAT compliance chain with a focus on invoicing service providers and marketplaces. In the first part of the research, the author concludes that the role of third-parties in the VAT compliance is expanded in each of the OECD’s publications and suggests additional research on the role of payment processors in the VAT compliance chain. In the second part of the research, the author concludes that regulations and liabilities involving invoicing service providers differ considerably according to different jurisdictions and suggests the adoption of international standards to ensure VAT compliance in a worldwide scale. When it comes to marketplaces, the author concludes that there is a trend for the adoption of the deemed supply approach (as such or as a penalty), although there are discordant points about the grounds which marketplaces are held liable for the VAT due in underlying transactions.
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MAGLIE, M. DE. « BIODISTRIBUTION AND TOXICITY OF METALLIC NANOPARTICLES:IN VIVO STUDIES IN MICE ». Doctoral thesis, Università degli Studi di Milano, 2017. http://hdl.handle.net/2434/487404.
Texte intégralRésumé :
In the last decade, nanotechnology has emerged as one of the fastest growing area of science. This is a highly promising field for the generation of new engineering applications, consumer products, medical healthcare and medicine. However, the increasing development of nanomaterials (NMs) is not supported by in vivo studies taking systematically into consideration nanoparticles (NPs) types, doses and period of treatment that would allow to forecast possible adverse outcomes that might occur upon human exposure.
In our studies, fully characterized silver nanoparticles (AgNPs) and iron oxide nanoparticles (IONP), designed for cancer treatment, were used to assess biodistribution and potential toxic effects after single intravenous and repeated oral administration in mice.
Unexpected histopathological findings, strictly related to the physicochemical properties, i.e. size and vehicle used for the NPs synthesis, were observed after intravenous administration. This confirms that a complete characterization of NPs is of the most importance for the identification of in vivo outcomes. NPs mainly localized in organs containing large number of specialized tissue-resident macrophages belonging to the mononuclear phagocyte system. The retention of NPs in these tissues raises concerns about the potential toxicity.
The 28 days repeated oral administration of AgNPs demonstrated that the brain is the organ where Ag accumulation takes place. In fact, Ag it is still detected in brain after the recovery period because of its low clearance. Morphological changes observed in the blood brain barrier (BBB), and the involvement of glial cells in response to AgNPs administration, suggested a perturbation of brain homeostasis that should be taken into consideration and further investigated.
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Weber, William. « Brain Drain : Har individer som emigrerar skyldigheter mot sina ursprungsländer ? Vad har stater för rättigheter gällande att begränsa deras medborgare från att utträde ur statens territorium ? » Thesis, Uppsala universitet, Filosofiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-454683.
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Sampaoli, Alessandro. « Freeconomics in the light of EU VAT Directive : Are free digital services supplied in exchange for personal data VAT taxable ? » Thesis, Uppsala universitet, Juridiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-412742.
Texte intégralRésumé :
The digital economy is growing exponentially. Companies such as Facebook and Instagram base their business model on supplying services completely free of charge to billions of users. This model of business is called “Freeconomics”. These companies generate huge profits from the exploitation of personal data provided by Users. The peculiarity of this way of doing business, although this may seem absurd, is that the company's profit is directly proportional to the number of non-paying users. Such situations have given rise to discussions regarding the powerlessness of the tax system of states to levy tax on such profits. Regarding the indirect taxation, the question is even more difficult if one considers free digital services and personal data. Unfortunately, this flow of “digital” consumption remains completely out of a VAT assessment. Exclude a priori those transactions from being assessed for VAT purposes only because it could be arduous to assess the consumption would result in a violation of the principle of neutrality. Accordingly, issues related to the distortion of competition could also arise. The author of this thesis examines the assumption that between the Companies and the Users take place a reciprocal exchange of benefits in kind characterized by a synallagmatic relationship (quid pro quo) in the form of barter. The results of the analysis indicate that the transactions characterized by the supply of free digital services to Users in exchange for personal data - as described in the Business Reference Model - actually fall within the scope of Article 2 (1)(c) of the EU VAT Directive and therefore must be subject to indirect taxation.
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Gerega, Alexandra Beate. « Charakterisierung der AAA-ATPase VAT aus Thermoplasma acidophilum ». [S.l.] : [s.n.], 2005. http://deposit.ddb.de/cgi-bin/dokserv?idn=978117077.
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Panesar, Ajit S. « Multistable morphing composites using variable angle tows (VAT) ». Thesis, University of Bristol, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.574264.
Texte intégralRésumé :
The continual need to better aircraft performance is increasingly prompting designers towards the realisation of morphing structures. One such enabling morphing technology are "multistable composites", and interest in them stems from the fact that they are able to sustain significant changes in shape without the need for a continuous power supply. This research benefits from the tow-steering technique to develop laminates with curved fibre-paths or Variable Angle Tows (VAT) in a ply (i.e. exploiting the anisotropy of composites), to introduce residual thermal stresses capable of imparting bistability. The principle idea is that VAT laminates can impart bistability with the new feature of ensuring fibre continuity within the wider structure facilitating structural integration (i.e. blending of lay-ups across components). Additional structural strength is shown to be imparted due to the load path continuity achieved via the tow-steering technique. The thermally induced bistable behaviour of VAT laminates is investigated through Finite Element (FE) modelling and experimental studies. The effect on the stable shapes for variations in the resin layers, fibre volume fraction (Vf), resin thermal expansion and laminate thickness are reported and found to be influential (from high to low) in the same quoted order. An approach, aiding the development of well- defined finite element models that are capable of predicting the bistable behaviour of manufactured laminates, is presented. It is shown that despite the inherent variabilities in laminates, a shell model capturing sufficient detail (i.e. resin layer[s), ply thicknesses and the Vf of a ply) is successful in predicting the cured shape(s). An optimisation based design framework aimed at realising the morphing potential of VAT laminates is presented. A morphing alternative to the plain flap is achieved, and the two potential solutions: one aiming to maximise the deployed flap-angle, and the other to attain maximum flap-angle increment, are discussed. Moreover, a good agreement exists between the FE predictions and the experimental observations for the manufactured laminates, demonstrating the feasibility of the morphing flap concept.
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Ragnarsson, Alexander, et Jonas Palo. « Risker med momsfördelningstal, Risks concerning VAT-sharing keys ». Thesis, Malmö högskola, Fakulteten för kultur och samhälle (KS), 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-22437.
Texte intégralRésumé :
Uppsatsen syftar till att undersöka regelverket kring och riskerna med momsfördelningstal och den frivilliga skattskyldigheten för mervärdesskatt i allmänhet. Utöver undersökningen har även tillämpningen av momsfördelningstal och de faktiska konsekvenserna påvisats genom exemplifiering, intervjuer och studerande av litteratur på området. Uppsatsen följer den rättsdogmatiska metoden, ett inifrån- och utperspektiv. Vad säger lagen och vilka påföljder och konsekvenser innebär den? Läsaren kommer få en inblick i de risker som fastighetsbranschen står inför med den gällande lagstiftningen.Mervärdesskatten är en indirekt konsumtionsskatt. Systemet bygger på att näringsidkare övervältrar skattekostnaden på slutkonsumenten, för att driva in beloppet till staten. Tanken är att moms inte ska vara en kostnad för momsregistrerade företag, då de kan göra avdrag för den ingående momsen och på det sättet få tillbaka pengarna. Fastighetsområdet är normalt sett undantaget skatteplikt men det finns sedan 1979 möjlighet att ansöka om frivillig skattskyldighet för mervärdesskatt. Detta gäller endast lokaler som är uthyrda till skattepliktig verksamhet och inte bostäder.I de fall där en fastighet inrymmer både skattepliktig verksamhet och bostäder får fullt avdrag för ingående skatt endast göras i delar som är verksamhetslokaler. För de kostnader som berör gemensamma ytor t.ex. uppvärmning, vatten, ventilation mm. får endast avdrag göras efter en viss procentsats, ett s.k. fördelningstal. Detta fördelningstal ska vara av skälig grund.Det regelverk som finns idag är komplicerat och inrymmer undantag som gör det administrativt betungande för företag och myndigheter. Kännedomen inom fastighetsbranschen är många gånger bristfällig. Används momsfördelningstal korrekt kan det vara ekonomiskt fördelaktigt, men den bristfälliga kännedomen i kombination med det komplexa regelverket gör att risker uppstår. Risker som har rättsliga och ekonomiska konsekvenser.Genom intervju med Skatteverket samt två företag inom branschen har författarna bekräftat att det finns problem med den allmänna kännedomen och att de risker som tas upp i denna uppsats är riktiga. Den största risken är den i allmänhet låga kännedomen om reglerna, samtidigt som de flesta tror sig besitta den nödvändiga kunskapen. Det leder ofta till att oriktiga uppgifter kommer in till Skatteverket och att den som gör felet får skattetillägg som slutlig konsekvens. Det är vår uppfattning, och de parter vi varit i kontakt med, att införandet av en obligatisrisk skattskyldighet är nödvändig.The purpose of this report is to study the regulations and risks governing VAT-sharing keys and the voluntary VAT in general. In addition to this the application of VAT-sharing keys and the consequences of using them wrongly has been detected through exemplification, interviews and studying the literature. The report is written using legal dogmatic method. What penalties does present legislation mean? The reader will be shown the risks that the industry is facing with the current regulations.The value added tax system is an indirect consumption tax. It is based on the principle that traders and businesses pass on the tax fee to the final consumer, to collect the taxes for the government. These businesses are not meant to pay VAT and are able to deduct for the ingoing VAT amount, and get their tax back this way. The property market is generally exempt taxes but since 1979 property owners has been able to apply for voluntary value added tax. This goes for renting to legitimate traders and businesses only, not accommodation renting.In some cases the tenants are both traders and residents in one and the same property. The ingoing tax is fully deductible only for the parts that are rented to businesses in these cases. The tax from costs concerning the joint areas or joint operation costs like heating, ventilation, water etc. can only be deducted by using a so called sharing key. The sharing key has to be of reasonable grounds.Today’s regulations are complicated and have a considerable amount of exceptions and they make it administratively burdensome for businesses and authorities. The knowledge within the property industry is oftentimes inadequate. When used correctly, VAT-sharing keys can be economically advantageous, but because of the short knowledge and the complex regulations there are a lot of risks, risks that have jurisdictional and economic consequences.By interviewing the Swedish tax authorities (Skatteverket) along with two businesses in the property industry the writers have confirmed that there are problems with the general knowledge and that the risks that have been raised are real. The biggest risk is the one involving the generally inadequate knowledge, combined with the unawareness of it. This leads to a lot of incorrect information being sent to Skatteverket with added tax fines as a result.
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Bell, Katrina Margaret. « A biochemical and pharmacological characterisation of some endogenous and exogenous κ opioid ligands ». Thesis, Loughborough University, 1994. https://dspace.lboro.ac.uk/2134/12053.
Texte intégralRésumé :
An investigation of the interaction of stable opioid/ligands and unstable opioid peptides with opioid receptors in guinea pig brain, guinea pig myenteric plexus and mouse vas deferens has been carried out. The initial aim of the study was to further characterise K opioid receptors, using binding assays and isolated tissue bioassays. The second aim was to determine the true affinity and potency of small dynorphin peptides for the K opioid receptor and to determine if metabolism of the peptides to non K opioid receptor-preferring products contributes to their observed in vitro pharmacology.
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Smith, Francois Jacobus. « Ondersoek na die invloed van die narkosetegniek (Ketamien plus Midasolam teenoor Sufentaniel) op breinskade tydens hartoperasies by die mens ». Thesis, Pretoria : [S.n], 2003. http://upetd.up.ac.za/thesis/available/etd-10102003-100731.
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Montanheiro, Luiz Carlos. « The compliance costs of value-added tax with special reference to the antique trade ». Thesis, University of Bath, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.320459.
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Dix, Annika [Verfasser], Elke van der [Akademischer Betreuer] Meer, Isabell [Akademischer Betreuer] Wartenburger et Roland [Akademischer Betreuer] Grabner. « Count on the brain : using EEG oscillations and eye movements to disentangle intelligent problem-solving in math / Annika Dix. Gutachter : Elke van der Meer ; Isabell Wartenburger ; Roland Grabner ». Berlin : Lebenswissenschaftliche Fakultät, 2016. http://d-nb.info/1081418508/34.
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Seinen, Jolien [Verfasser], Sven [Akademischer Betreuer] Hammerschmidt, Dijl Jan Maarten [Akademischer Betreuer] van, Smet Anne Marie G. A. [Akademischer Betreuer] de, Willem [Akademischer Betreuer] Dieperink, Sven [Gutachter] Hammerschmidt, Dijl Jan Maarten [Gutachter] van et Peter F. [Gutachter] Zipfel. « Host-pneumococcal interactions - from the lung to the brain / Jolien Seinen ; Gutachter : Sven Hammerschmidt, Jan Maarten van Dijl, Peter F. Zipfel ; Sven Hammerschmidt, Jan Maarten van Dijl, Anne Marie G. A. de Smet, Willem Dieperink ». Greifswald : Universität Greifswald, 2021. http://d-nb.info/123055324X/34.
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Alvarez, Sónia Raquel Branco. « A evolução e a eficiência do IVA nos países da união europeia ». Master's thesis, Instituto Superior de Economia e Gestão, 2014. http://hdl.handle.net/10400.5/7694.
Texte intégralRésumé :
Mestrado em FinançasO foco principal deste trabalho é o estudo da evolução da tributação do Imposto sobre o Valor Acrescentado (IVA) nos 27 Estados-Membros (EM) da União Europeia (UE). Primeiramente foi feita uma análise da tributação do Imposto sobre o Valor Acrescentado recorrendo-se a 5 categorias de indicadores: receita total de imposto em relação ao Produto Interno Bruto (PIB), imposto sobre o valor acrescentado em relação ao PIB, imposto sobre o valor acrescentado em relação à tributação total, taxa normal de IVA e taxas de imposto implícitas de tributação em relação ao consumo. Estes cinco indicadores são analisados no período compreendido entre 1998 e 2011. Os objetivos principais para a realização destes estudos consistem na análise da atual situação da tributação na UE e Zona Euro em 2011, compreender a sua evolução e quais as principais tendências no período em observação. Foi feita seguidamente, uma análise mais pormenorizada para Portugal e Espanha. Foi também feita uma análise à evolução das receitas de IVA e aos 3 indicadores e eficiência do IVA (VAT Productivity, C-efficiency e VAT Revenue) entre o ano de 1998 até 2011. É visível que na maioria dos países da União Europeia registou-se um aumento da Receita em % do PIB face ao respetivo aumento tanto da taxa normal de IVA como da taxa estatutária. Por fim, com a análise aos três indicadores de eficiência, podemos concluir que um aumento de receita de IVA ou da taxa normal de IVA gera na média da UE um aumento da eficiência.
The main purpose of this thesis is the study of the evolution of taxation of value added tax in the 27 Member States (MS) of the European Union (EU). Firstly an analysis of the taxation of Value Added Tax was made by resorting to the 5 categories of indicators: total income tax to Gross Domestic Product (GDP), value added tax to GDP value, tax value added to the total taxation, VAT standard rate and implicit tax rates of taxation in relation to consumption. These five indicators are analyzed for the period 1998-2011. The main objectives for these studies consist in analyzing the current situation of taxation in the EU and the Eurozone in 2011, to understand its evolution and what are the main trends in the period under observation. A more detailed analysis for Portugal and Spain was subsequently done. It was also conducted an analysis regarding the developments in VAT revenue, the 3 indicators and efficiency of VAT (VAT Productivity, C-Efficiency and VAT Revenue) between the years of 1998 until 2011. It can be evidently observed that in the majority of EU countries registered an increase in revenue as % of GDP compared to the respective increases in the standard rate of VAT as the statutory rate. Finally, with the analysis of the three levels of efficiency, we can conclude that an increase in VAT revenue or the normal VAT rate generates the EU average increased efficiency.
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Sörqvist, Sven. « Food hygiene aspects of vat scalding of pig carcasses / ». Uppsala : Sveriges lantbruksuniv, 1990. http://epsilon.slu.se/avh/1990/91-576-4034-3.gif.
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Adams, Caroline Jane. « VAT compliance in small businesses : a social psychological perspective ». Thesis, University of Exeter, 2002. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.251098.
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Varša, Marcel. « Analysis of Value Added Tax in Slovakia ». Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-207003.
Texte intégralRésumé :
The aim of this thesis is to analyze the collection of value added tax in Slovakia since its independence in 1993. The main idea is to compare the collection of VAT at the current moment with the selection in the past, because during last couple of years there has been a significant increase in this area. The origin of the increase can be found in changes in legislation as well as introduction of new action plan which should make VAT collection more effective and clear. I will start with an overview of the tax and continue with historical evolution of the tax in the country. In fist part I will present the changes and tools, which came up recently and may stand behind the improvement. In the other part I will compare the collection of the tax in the past and nowadays. I will also evaluate the domestic values with values of other EU countries and look closer on the level of harmonization of the tax in Slovakia and the rest of European Union.
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Nehme, Carl 1981. « The VAT tool : automatic transformation of VHDL to timed automata ». Thesis, Massachusetts Institute of Technology, 2004. http://hdl.handle.net/1721.1/17790.
Texte intégralRésumé :
Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Aeronautics and Astronautics, 2004.Includes bibliographical references (leaves 61-66).
Embedded systems have become an integral part of the systems we use today. These types of systems are constrained by both stringent time requirements and limited resource availability. Traditionally, high-integrity embedded systems operated on well understood hardware platforms. The emergence of inexpensive FPGAs (Field Programmable Gate Arrays) and ASICs (Application Specific Integrated Circuits) as operational platforms for embedded software, has resulted in the system developer having to verify both the hardware and the software components. The stringent processes used over the system development lifecycle have to be augmented to account for this paradigm shift. One possible approach is to create a homogenous formal model that accounts for both the hardware and the software components of the system. This thesis focuses on making a contribution to the extraction of formal models from the VHDL specification of the operational platform. The research underlying this thesis was driven by the goals of: a) augmenting the system developer's verification and validation toolbox with a powerful yet easy-to-use tool; b) developing a tool that is modular, extensible, and adaptable to changing customer requirements; c) providing a transparent transformation process, which can be leveraged by both academia and industry. The thesis discusses in detail, the design and development of the VAT tool, that transforms VHDL specifications into finite state machines. It discusses the use of model checking on the extracted formal model and presents a visualization technique that enables manual inspection of the formal model.
by Carl Nehme.
S.M.
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Lendari, Stamatina. « Livistros and Rodamne : a critical edition of Vat. gr. 2391 ». Thesis, University of Cambridge, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.338050.
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Coetzee, Riaan. « The vat treatment of financial services linked to credit cards ». Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41454.
Texte intégralRésumé :
The treatment of financial services under the VAT has been one of the most contentious VAT issues since the origin of the VAT. Due to theoretical and measurement complexities, most countries opt to exempt financial services under the VAT. Exemption is the cause of all the controversy. Exempting supplies under the VAT compromises one of the corner-stones of the VAT – neutrality.
South Africa is one of many countries that exempts most financial services under VAT. Credit card suppliers in South Africa offer a bundle of financial services comprising fee-based-charges and interest earned. The credit card user is usually only charged for the interest. Interest is an exempt supply under VAT. This gives rise to many distortions for South African credit card users and financial intermediaries.
Exhaustive research has been conducted on the treatment of financial services under the VAT around the world. This study only focusses on the VAT treatment of interest margins of credit cards in South Africa. Firstly, it was determined that credit card offerings in South Africa include bundled offerings which is impractical to separate on a transaction-for-for transaction-basis due to valuation complexities and market conditions. Secondly, it was determined that VAT doesn’t play a major role in credit card suppliers’ decision on how offerings are structured. It is mostly guided by the competition and legislation. Thirdly, it was determined that administrative burden and compliance cost caused by apportionment in South Africa is highly underplayed in the literature. Lastly, it was proposed that full taxation of all financial services with implicit charges at a lower rate or full taxation of fee-based charges with exemption of financial services with a partial input recovery, to be the best alternatives for South Africa to consider to tax financial services under VAT.Dissertation (MCom)--University of Pretoria, 2013.
am2014
Taxation
unrestricted
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Cloete, Dina J. « ‘n Ondersoek na die fasilitering van verskillende leerstyle en meervoudige intelligensies tydens koöperatiewe leer en groepaktiwiteite in hoër onderwys (Afrikaans) ». Diss., University of Pretoria, 2004. http://hdl.handle.net/2263/26729.
Texte intégralRésumé :
Education programmes of the previous education departments in South Africa were based mainly on individual achievement and competition. In the new Outcomes Based programmes there is a shift to interaction, shared knowledge and the mastering of a variety of interaction skills. Ned Herrmann’s (1996) theory about the complexity of the human brain, the MI-theory of Gardner (2000b) and Sternberg’s (1997), Litzinger and Osif’s (1993) view of thinking and learning styles form the theoretical framework of this study. This research focuses in the first place on the way that students experience group work and co-operative learning, secondlyon what facilitators know or do not know about MI (multiple intelligences), co-operative learning and groupwork and how they implement the principles in their planning and during contact sessions. The research problem is: To what extend do facilitators in higher education make provision for the learning style preferences and other individual differences of learners during contact sessions facilitated by means of group work and/or co-operative learning? How do the learners respond to these approaches? This mixed methods research is done through observation, semi-structured interviews, a diagnostic questionnaire and a content analysis of study documentation. Study documentation was analysed to determine to what extend facilitators provided for learners’ learning style preferences and other individual differences. The behaviour of teacher training students was recorded over a period of three months and in different group settings. Participants completed a diagnostic questionnaire and the data obtained were compared with their behaviour to determine if there is any correlation between certain learning styles and behaviour patterns. I found that although the questions and assignments leave room for the learners’ differences, there is no reference to MI and learning styles in the study documentation. The theory of co-operative learning and group work is addressed in die study documentation. Learners with high interpersonal intelligence scores participated spontaneously in group activities and co-operative learning. Contrary to this the intrapersonal learners responded in a negative way. Personality clashes, conflict, prejudice, etc. were resolved to a great extend by changing group combinations. Nevertheless, the intrapersonal learner maintains a negative response towards group activities and co-operative learning. There was little or no significant negative behavior observed from learners with high scores in the other seven intelligences according to Gardner (2000b). The outcome of the first contact session led me to the conclusion that co-operative learning and group work are valuable facilitating strategies on the basis of shared sources, knowledge and progress in learning activities. Although the facilitators used these facilitating strategies, I could find no evidence that they took learners’ preferences and differences into account during contact sessions. However, in the interviews it became clear that they are enthusiastic to learn more about MI and learning styles and ways to plan and facilitate according to that knowledge. Facilitators need to know the learners in order to accommodate their diversities in group activities and co-operative learning. Learners, on the other hand, need to know their own abilities, intelligence and learning style preferences. The teaching profession is complex and continuous renewal and amelioration are essential to ensure dynamic and effective learning.Dissertation (MEd (Curriculum Studies))--University of Pretoria, 2006.
Curriculum Studies
unrestricted
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Sun, Ping. « Study of the role of SSAO/VAP-1 in OGD conditions using SSAO/VAP-1-expressing HUVEC and human brain endothelial cells (hCMEC/D3) as experimental models of ischemic stroke, and its possible nexus with Alzheimer´s disease ». Doctoral thesis, Universitat Autònoma de Barcelona, 2015. http://hdl.handle.net/10803/308325.
Texte intégralRésumé :
La proteína de adhesión vascular 1 (VAP-1) es una proteína pro-inflamatoria que facilita el reclutamiento leucocitario a través de su actividad amino oxidasa sensible a semicarbazida (SSAO, E.C 1.4.3.21). La SSAO plasmática incrementa en pacientes con infarto cerebral o “stroke” isquémico y hemorrágico, y su actividad predice la aparición de hemorragias después del tratamiento con tPA. Además, la SSAO/VAP-1 se encuentra incrementada en plasma y tejido cerebral de pacientes con enfermedad de Alzheimer (EA). Así pues, creemos que la SSAO/VAP-1 puede contribuir al daño vascular en stroke y EA. Sin embargo, los mecanismos moleculares y su posible contribución al nexo stroke-EA se desconocen.
En este trabajo hemos establecido un modelo de isquemia sencillo usando células endoteliales periféricas que expresan la SSAO/VAP-1 humana (HUVEC hSSAO/VAP-1) en condiciones de deprivación de oxígeno y glucosa (OGD). Mediante este modelo encontramos que la expresión de SSAO/VAP-1 incrementa la susceptibilidad de las células endoteliales a la OGD, y la oxidación de sus sustratos aumenta el daño vascular. Las caspasas 3 y 8 se activan durante esta muerte celular. Además, la OGD constituye un estímulo para la liberación de SSAO/VAP-1 soluble. También, una OGD corta induce la unión de leucocitos al endotelio dependiente de SSAO/VAP-1, parcialmente mediada por su actividad enzimática.
Para evaluar mejor los efectos beneficiosos de nuevos compuestos inhibidores de la actividad SSAO/VAP-1 en isquemia cerebral generamos una línea celular endotelial cerebral humana que expresa la SSAO/VAP-1 (hCMEC/D3 hSSAO/VAP-1), como modelo de barrera hematoencefálica (BHE), y establecimos también las condiciones óptimas de OGD. Mediante el uso de las células HUVEC y hCMEC/D3 que expresan SSAO/VAP-1 probamos que el DPH-4, un nuevo compuesto multidiana diseñado para la EA, es capaz de proteger ambas células y disminuir la adhesión leucocitaria dependiente de SSAO en OGD con reoxigenación (OGD-Reox). El DPH-4 también fue efectivo contra el daño inducido por OGD-Reox en presencia de beta amiloide, como modelo de patología de EA.
Para determinar los mecanismos moleculares subyacentes a los efectos beneficiosos de la simvastatina en el stroke, utilizamos las células hCMEC/D3 que expresan SSAO/VAP-1 en OGD, así como dos modelos animales de oclusión de la arteria cerebral media (MCAO). Los resultados revelaron que la simvastatina impide la liberación de SSAO/VAP-1 soluble al plasma o medio de cultivo, la cual induce la expresión de E-selectina y VCAM-1, y amplifica la inflamación y el daño subsiguiente en el cerebro infartado.
Finalmente, se estudió del posible papel de la SSAO/VAP-1 en el nexo existente entre el stroke y la EA con las células hCMEC/D3. Resultados preliminares mostraron que en las células que expresan SSAO/VAP-1, la OGD-Reox induce la expresión de BACE1 y la disminución de LRP-1, y que su sustrato es capaz de incrementar los niveles de APP. Además, el metabolismo de la metilamina por la SSAO/VAP-1 induce una muerte celular adicional cuando se co-trata con Aβ1-40D, en OGD-Reox.
De estos resultados concluimos que la expresión de SSAO/VAP-1 en endotelio puede incrementar el daño asociado a la OGD, y que la OGD induce la liberación de SSAO/VAP-1 soluble. También, que la oxidación de su sustrato media parte del daño vascular y que la adhesión leucocitaria dependiente de la SSAO/VAP-1 agrava la progresión de la patología aumentando la inflamación en isquemia. La inhibición de SSAO/VAP-1 por el DPH-4 puede aportar un beneficio terapéutico para el retraso y/o prevención del stroke, así como para su progresión a EA. La modulación de los niveles de SSAO/VAP-1 media parte de los efectos beneficiosos de la simvastatina en isquemia cerebral. Además, la presencia de SSAO/VAP-1 en el endotelio cerebral puede facilitar la generación de β-amiloide, incrementando el riesgo y el empeoramiento neurológico de la EA.Vascular adhesion protein 1 (VAP-1) is a pro-inflammatory protein that mediates leukocyte recruitment through its semicarbazide-sensitive amine oxidase (SSAO, E.C 1.4.3.21) activity. Plasmatic SSAO increases in ischemic and in hemorrhagic stroke patients, and its activity predicts the appearance of parenchymal hemorrhages after tPA treatment in ischemic stroke patients. Moreover, SSAO/VAP-1 is also increased in AD patients’ plasma and brain tissue. Hence, we believe that SSAO/VAP-1 could contribute to the vascular damage in both stroke and AD. However, the molecular mechanisms of SSAO/VAP-1 in stroke and its possible contribution to the nexus of ischemic stroke and AD have not been studied in detail. In this work, an easy ischemic model was set up by using peripheral endothelial cells expressing the human SSAO/VAP-1 protein (HUVEC hSSAO/VAP-1) under oxygen-glucose deprivation (OGD) conditions. Based on this model, it was found that SSAO/VAP-1 expression increases the susceptibility of endothelial cells to OGD, and that its substrates oxidation through its enzymatic activity increases the vascular cell damage. Caspase-3 and caspase-8 are activated during the death process. In addition, OGD constitutes a stimulus for the soluble SSAO/VAP-1 release, partly mediated by metalloproteinase-2-dependent shedding. Also, short-time OGD induces SSAO/VAP-1-dependent leukocyte binding on endothelial cells, which is partly dependent on its enzymatic activity. In order to better evaluate the beneficial effects of new pharmaceutical compounds by SSAO/VAP-1 activity inhibition under cerebral ischemia conditions, a human brain endothelial cell line expressing the human SSAO/VAP-1 (hCMEC/D3 hSSAO/VAP-1) was further generated as a model of the brain blood barrier (BBB). OGD conditions were established with these cells as well. By using hSSAO/VAP-1 HUVEC and hCMEC/D3 cells, a novel multitarget-directed ligand (MTDL) DPH-4, designed for AD therapy, was proved able to protect both endothelial cells, as well as to decrease the SSAO-dependent leukocyte adhesion under OGD with reoxygenation. DPH-4 was also effective against the damage induced by OGD and reoxygenation in the presence of beta amyloid as a model of AD pathology. With regard to determine the molecular mechanisms underlying the beneficial effect of simvastatin on ischemic stroke, hCMEC/D3 hSSAO/VAP-1 cells subjected to OGD conditions and two middle cerebral arterial occlusion (MCAO) rat models were used. Results revealed that simvastatin could suppress the release of soluble SSAO/VAP-1 into the plasma or cell culture media, which induces the expression of the adhesion molecules E-selectin and VCAM-1, and amplifies the inflammation and the consequent damage in the infarcted brain. At last, hCMEC/D3 hSSAO/VAP-1 cells were used so as to study the possible role of SSAO/VAP-1 in the nexus between ischemic stroke and AD. Preliminary results showed that in SSAO/VAP-1-expressing cells, OGD with reoxygenation induces the expression of BACE1 and decreases the expression of LRP-1, and that the substrate of SSAO/VAP-1 can further up-regulate the levels of APP under OGD with reoxygenation. Furthermore, the metabolism of methylamine by SSAO/VAP-1 activity induces additional cell death when co-treated with Aβ1-40D under OGD with reoxygenation. In summary, these results conclude that the expression of SSAO/VAP-1 in endothelial cells can increase the OGD-associated cell damage. OGD induces soluble SSAO/VAP-1 release. The oxidation of its substrate mediates part of the tissue damage. SSAO/VAP-1 activity-dependent leukocyte binding further exacerbates the disease progression by augmenting inflammation in cerebral ischemia. The inhibition of SSAO/VAP-1 activity by DPH-4 can provide a therapeutic benefit to the delay and/or prevention of ischemic stroke as well as its progression to AD. The modulation of the SSAO/VAP-1 levels mediates part of the beneficial effect of simvastatin on cerebral ischemia. In addition of ischemic condition, the presence of SSAO/VAP-1 in brain endothelium may facilitate the generation of β-amyloid, hence increasing the risk and neurological worsening of AD.
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Lednejová, Iva. « Analýza problémů spojených s aplikací DPH u Obchodní akademie a Hotelové školy v Turnově ». Master's thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-6294.
Texte intégralRésumé :
The aim of the diploma thesis is to analyse the impact of new legislation regarding value added tax on Business Academy and Hotel Management College. This secondary school fulfilled the criteria stated in the VAT Act and has to apply the VAT on its products and services. The thesis focuses on differences at application of VAT at major and minor activity of the school which might influence its activities.
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Knoetze, Johannalie Susanna. « Onderwysers se begrip ten opsigte van emosionele bewussyn van die kind in die middelkinderjare ». Diss., University of Pretoria, 2006. http://hdl.handle.net/2263/29133.
Texte intégralRésumé :
Emotions and its effect on the individual’s general functioning are a key concept of humanity. The modern child is confronted with all kinds of emotional developmental tasks with direct influence on his ultimate figuration to adulthood. Emotion is an internal experience in contrast to the fact that various reactions are displayed externally as a result thereof. Children’s behavior demonstrates that which are experienced internally. It might also be a way to conceal especially those emotions. Emotional awareness manifests through demonstration or concealing of inner feelings. The child’s external reactions to inner feelings must be based on knowledge of what is being experienced. Behavior is mostly a reaction to ignorance of the inner experience which might manifest in anxiety attacks, anger and emotional episodes. Empowerment of the child to recognize and experience emotions enables him to gain insight of emotions as a natural part of human nature. This causes him to develop the ability to express emotion in a socially acceptable manner. The process of emotional awareness alerts the child to the fact those specific emotions results in specific bodily experiences. Emotional awareness is an indication of the child’s knowledge of emotions and its impact in emotional, physical and psychological reactions. It provides an explanation for anxieties and fears which enables the child to own these feelings and take control of it. The middle childhood phase is the period that follows the achievement of a mass of developmental skills like the mastery of language, control over bodily functions and cognitive abilities. These abilities are refined in this phase. Emotional awareness and especially concepts of self and the purpose of individuals in the systems that surrounds him evolves. Considerable part of the child’s day during this phase, is spent at school. Emotional wellbeing can thus efficiently be recognized and addressed by the educational system. The educator’s knowledge of emotional awareness will ensure meaningful emotional development of learners. Results obtained from questionaires completed by educators in primary education indicates a need for understanding of problem behavior in children. The need for education on emotional awareness and techniques for development of emotional awareness in learners is also expressed. The focus of this study is thus on the concept of educators regarding the emotional awareness of learners; the role of emotional awareness in the child’s development and the educators knowledge regarding development of emotional skills and promotion of emotional awareness.Dissertation (MSD (Play Therapy))--University of Pretoria, 2006.
Social Work and Criminology
MSD
unrestricted
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Gore, Darren W. « Electrochemical reduction of vat and sulfur dyes : introducing a recyclable system ». Thesis, Georgia Institute of Technology, 1995. http://hdl.handle.net/1853/8530.
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Nath, Shukantu Dev. « FABRICATION AND PERFORMANCE EVALUATION OF SANDWICH PANELS PRINTED BY VAT PHOTOPOLYMERIZATION ». OpenSIUC, 2021. https://opensiuc.lib.siu.edu/theses/2883.
Texte intégralRésumé :
Sandwich panels serve many purposes in engineering applications. Additive manufacturing opened the door for easy fabrication of the sandwich panels with different core structures. In this study, additive manufacturing technique, experiments, and numerical analysis are combined to evaluate the mechanical properties of sandwich panels with different cellular core structures. The sandwich panels having honeycomb, re-entrant honeycomb, diamond, square core topologies are printed with the vat photopolymerization technique. Uniaxial compression testing is performed to determine the compressive modulus, strength, and specific strength of these lightweight panels. Elasto-plastic finite element analysis having good similarities with the experimental results provided a preview of the stress distribution of the sandwich panels under applied loading. The imaging of the tested samples showed the fractured regions of the cellular cores. Dynamic mechanical analysis of the panels provided scope to compare the performance of panels and solid materials with the variation of temperature. Sandwich panels with the diamond structure exhibit better compressive properties and specific strength while the re-entrant structure offers high energy absorption capacity. The sandwich structures provided better thermo-mechanical properties than the solid material. The findings of this study offer insights into the mechanical properties of sandwich panels printed with vat photopolymerization technique which can benefit a wide range of engineering applications.
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Jerkovic, Ante. « Proteomics of wheat bran (Triticum aestivum var. Babbler) ». Australia : Macquarie University, 2006. http://hdl.handle.net/1959.14/43954.
Texte intégralRésumé :
Thesis (MSc (Hons))--Macquarie University, Division of Environmental & Life Sciences, Dept. of Chemistry & Biomolecular Sciences, 2006.Bibliography: leaves 153-158.
Wheat is a major crop in Australia with around 25 million tonnes of grain harvested in an average year. Improved wheat grain cultivars and wheat grain milling can result in higher biological yields and flour quality. The introduction covers the general aspects of the wheat grain from bran development and structure through to millings and the importance of flour quality in flour-based products. It also highlights the problem with bran contamination in flour during milling and other factors that may have an effect on flour quality. Proteomics was used to identify proteins in three separate bran tissue fractions: the inner fraction (aleurone), intermediate fraction (nucellar tissue, testa, tube cells and cross cells) and the outer faction (hypodermis and epidermis). The aim of the project was to identify proteins in bran tissue fractions which may potentially be useful in improvements in wheat quality for farmers and consumers and flour yield for millers. The results show that more than 80% of the identified proteins in the outer and intermediate tissue factions are defence-and stress-related proteins (chitinase, xylanase, thaumatin-like protein, wheatwin 1, lipid-transfer protein, oxalatae oxidase (OXO), polyphenol oxidase (PPO), peroxidase (POX)). Almost 60% of the proteins identified in the inner tissue fraction are 7S Globulin storage proteins and around 15% are protein synthesis-and energy-related. Water-soluble proteins were also identified and it was found that endochitinase, OXO, PPO and POX all leach out from the grain durings imbibition. This study has added to the knowledge of bran tissue-specific proteins and has broad implications for improving crop yield and flour quality.
Mode of access: World Wide Web.
xiii, 158 leaves ill
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Alieva, Zarema, et Jennifer Ramare. « What are the effects of a cashless society on VAT evasion ? : A study on Denmark, Finland & ; Sweden ». Thesis, Högskolan Väst, Avd för juridik, ekonomi, statistik och politik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-15803.
Texte intégralRésumé :
The title of this essay is "What are the effects of a cashless society on VAT evasion –A study on Denmark, Finland & Sweden". Due to an increasingly digitalized world there will be different effects on the economy. We are getting closer to a cashless society every day, but we do not know the consequences that this will have. VAT evasion has long been a problem and has been easy to go through with, due to all the payments made with cash. It would be interesting to see if there is going to be a change in VAT evasion now as we go towards a cashless society. The aim of the study was therefore to answer the question: what are the effects of a cashless society on VAT evasion. To answer this question we focused on collecting data from three Scandinavian countries: Denmark, Finland and Sweden. Many articles were read on the subject before interesting data was collected to be analyzed. The data, mostly gathered from the European Central Bank, included the VATgap, number of payment terminals, number of ATMs, percentage of total payments made with cards, GDP and the Consumer Price Index for each of the three chosen countries. In the theoretical framework the theory around VAT is presented as well as a short discussion about the underlying factors on VAT evasion. There is also a section on how we have chosen to represent the cashless society and how this will be measured in the paper. In order with previous research the hypothesis of the study was formed to be that the VAT gap will decrease as we gotowards a cashless society. Multiple regressions were made on the data collected and the result analyzed. There was no significant relationship found between the VAT gap and any of the three explanatory variables. Instead the VAT gap seemed to be connected to what country that was studied. The coefficients of the variables seemed to indicate that there might be a positive relationship between the VAT gap divided by GDP and the number of payment terminals. The reason for this relationship was discussed to possibly be blamed on the fact that card usage increases the total transactions due to the speed and simplicity of card payments. In order to make the results more reliable it was suggested that the study would be enlarged to include more countries and specifically countries that are less digitalized and perceived to be more corrupt.
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Matovu, John Mary. « Tax policy reforms and household welfare ». Thesis, University of Oxford, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.365574.
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Huang, Yuanlong. « China’s Business Tax to Value-Added Tax Reform’s Impact on Corporations’ Investment and Hiring Behavior ». Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1874.
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In this paper I try to find if the Chinese recent Business Tax to Value-Added Tax Reform (the B2V Reform), which requires companies to adopt value-added tax instead of business tax, has caused the firms to invest more and hire more. I analyze the firms listed in the Shanghai Stock Exchange 50 Index. The results of the analysis show that adopting the new tax method is positively correlated to the increase of capital expenditure and the increase of employees and the effects differ in financial and non- financial firms. Non-financial firms tend to be more influenced by the policy change because they rely on more fixed asset and labor to operate. This study could inform policymakers from governments and corporations about how a VAT system could potentially affect corporate behaviors and operation.
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Wolburg, Martin. « On brain drain, brain gain, and brain exchange within Europe / ». Baden-Baden : Nomos Verlagsgesellschaft, 2001. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015306300&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
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Hlaváček, Aleš. « Analýza účetních přístupů řešení DPH v zahraničně obchodních vztazích ». Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-5237.
Texte intégralRésumé :
Diploma work contains general information about VAT. Further are described: VAT in European Union, import of goods, export of goods, trade services by export and import goods. All Themes are linked with VAT. All categories contains part about principles of VAT and part about booking of all operations. In the chapter about VAT in European Union is described example about change of VAT rate by Direct debit vendor. The chapter about import contains example about German VAT 0 %, which is transfered to the Czech conditions.