Thèses sur le sujet « G-412 »

East-Thuringian Magdala and Ma(g)del, but Maina and Moinwinida? Critical reflections on some geographical names and their history. ‒ The linguistic origin of the hydronym Magdel in connection with the toponyms Magdala and Madelungen is analyzed in this article, based on the historical forms from the 9th century. Various spellings from the Middle Ages will be discussed here. Special focus is also put on the question whether the name Maina can be connected with the only historical form Moinwinida. With the help of other geographical names in an important historical documentation there can be given a final answer as well as a proposal for identification of some up till now only once documented historical names in Thuringia. The resulting conclusions about those names with the element –winida are relevant for the complete Central German region around the year 1000.

Tesis (Magister en derecho tributario)
El objetivo del presente trabajo es analizar la forma en que se aplicará el artículo 41 G de la Ley sobre Impuesto a la Renta a los denominados trusts, e identificar los problemas que puedan surgir en la misma, recomendando modificaciones a la misma que pudieran mejorarla. Para la consecución del objetivo fijado, en primer lugar, se describirá la norma 41 G de la Ley sobre Impuesto a la Renta, su estructura y contenido, y la interpretación que ha dado el SII a la fecha a los preceptos en cuestión. Adicionalmente, se delinearán los objetivos y recomendaciones fijadas por la OCDE para la elaboración de las denominadas “CFC rules”, que se enfocan en enfrentar la erosión de las bases imponibles mediante el traslado de utilidades calificadas como “pasivas” a una jurisdicción de baja tributación. En segundo lugar, se definirán los trusts y sus características, se analizará la normativa legal y pronunciamientos administrativos que existen a su respecto en Chile. Y en tercer lugar, se identificarán los aspectos a debatir, principalmente referidos a la definición de control de las entidades analizadas y a posibles modificaciones a la norma actual que puedan mejorarla en relación a los trust; luego, se analizarán las reglas CFC en el derecho comparado, la aplicación de las mismas a los trusts y posibles conflictos que hayan surgido. Por último, se intentará dar una respuesta adecuada a las interrogantes planteadas, proponiendo que se considere a los beneficiarios como controladores si cumplen dos requisitos copulativos, esto es, que tengan un derecho formado sobre las utilidades que produzca el trust y que a su vez tengan facultades suficientes en la administración del mismo, en el sentido de poder movilizar las utilidades de una jurisdicción a otra

In der vorliegenden Arbeit wurde die Regulation der Aktivität der vesikulären Monoamintransporter VMAT1 und VMAT2 durch heterotrimere G-Proteine untersucht. In der humanen neuroendokrinen Zellinie BON werden VMAT1 und VMAT2 exprimiert. Sie colokalisieren in diesen Zellen mit der a-Untereinheit des heterotrimeren G-Proteins Go2 vorwiegend auf großen elektronendichten Vesikeln, den LDCVs. Die Aktivität beider Transporter unterliegt einer Regulation durch Gao2. Nach Aktivierung des G-Proteins kommt es zu einer Hemmung der vesikulären Monoaminaufnahme. Die Aktivität von VMAT2 wird dabei empfindlicher reguliert als die Aktivität von VMAT1. In Primärkulturen von Rapheneuronen der Ratte wird VMAT2 als neuronale Variante des Transporters exprimiert. VMAT2 lokalisiert in diesen Neuronen überwiegend auf kleinen synaptischen Vesikeln, den SSVs. Hier kommt es zu einer Colokalisation mit Gao2 auf diesem Vesikeltyp. Auch in Rapheneuronen wird die Aktivität von VMAT2 durch diese G-Protein Untereinheit gehemmt. Elektronenmikroskopische Befunde belegen die Lokalisation von VMAT2 und Gao2 auf SSVs von serotonergen Axonterminalen im präfrontalen Cortex der Ratte. An einer Präparation synaptischer Vesikel aus diesem Gehirnbereich konnte ebenfalls eine Hemmung der Transportaktivität von VMAT2 durch Gao2 nachgewiesen werden. Auch in Thrombozyten der Maus unterliegt die vesikuläre Serotoninaufnahme einer Hemmung durch ein heterotrimeres G-Protein. In chronisch entleerten Vesikeln aus Mäusen, in denen das Gen für die periphere Tryptophanhydroxylase deletionsmutiert vorlag, konnte zunächst keine Hemmung der Serotoninaufnahme durch heterotrimere G-Proteine beobachtet werden. Nach Vorbeladung der Vesikel mit Serotonin war dies jedoch der Fall. Die Aktivierung des G-Proteins wird somit sehr wahrscheinlich über den Füllungszustand der Vesikel gesteuert.
In this study we investigated the regulation of the activity of the vesicular monoamine transporters VMAT1 and VMAT2 by heterotrimeric G-proteins. In the human neuroendocrine cell line BON both transporters are expressed. They colocalize in these cells with the a-subunit of the heterotrimeric G-protein Go2 predominantely on Large Dense Core Vesicles (LDCVs). The activity of both VMAT1 and VMAT2 is regulated by Gao2. G-protein activation results in a down-regulation of vesicular monoamine uptake. VMAT2 appears to be more sensitive towards the observed G-protein regulation than VMAT1. Serotonergic raphe neurons in primary culture express VMAT2 as the neuronal form of the transporter. In these neurons VMAT2 predominantely localizes to Small Synaptic Vesicles (SSVs). Here, VMAT2 colocalizes with Gao2 on SSVs. In these neurons Gao2-dependent down-regulation of VMAT2 activity was observed, too. Immunoelectron microscopic analysis confirmed a localization of VMAT2 and Gao2 on SSVs from serotonergic terminals in the rat prefrontal cortex. In addition, Gao2-dependent regulation of VMAT2 activity could also be demonstrated when using a crude synaptic vesicle preparation of this brain area. Even in platelets obtained from mice the vesicular serotonin uptake is down-regulated by heterotrimeric G-proteins. In serotonin-depleted platelets from peripheral tryptophane-hydroxylase knockout mice no G-protein-dependent down-regulation of monoamine uptake was observed. After preincubation of the platelets with serotonin, the G-protein regulation was restored. Therefore, the vesicular transmitter content appears to be a likely factor of G-protein activation in platelets.

La construction d’animaux transgéniques est une technique clef qui a permis l’étude de nombreux aspects de la biologie du nématode Caenorhabditis elegans. Les animaux transgéniques peuvent être construits soit en injectant l’ADN exogène dans les gonades syncitiales de l’hermaphrodite adulte, soit en bombardant une population de vers avec des microbilles enrobées d’ADN. Dans les deux cas, l’utilisation de marqueurs génétiques est indispensable pour l’identification des individus transgéniques et la maintenance des lignées. Nous avons développé un vecteur d’expression pour les nématodes contenant le gène de résistance à la néomycine (neo), qui fonctionne comme marqueur génétique. Le gène neo confère la résistance au G-418, un antibiotique qui inhibe la synthèse de protéines chez les eucaryotes et qui est létal pour les nématodes sauvages. Nous avons montré que le marqueur neo est un marqueur génétique très puissant qui permet l’identification rapide des animaux transgéniques et qui permet l’enrichissement des populations transgéniques en présence de l’antibiotique, facilitant ainsi la maintenance des lignées. Ce système ne nécessite aucun contexte génétique particulier pour fonctionner et est donc compatible avec des lignées receveuses mutantes, ainsi que des lignées transgéniques ayant été transformées avec d’autres marqueurs génétiques. De plus, le gène neo est sous le contrôle du promoteur du gène de C. elegans rps-27, codant pour une protéine ribosomale dont la séquence est hautement conservée entre les nématodes. Nous avons utilisé ce gène comme marqueur génétique pour la transgénèse de l’espèce Caenorhabditis briggsae, ce qui suggère que le système neo pourrait aussi être utilisé pour d’autres espèces de la famille Caenorhabditis. Finalement, nous avons aussi montré que le système neo peut être utilisé dans le contexte des techniques d’ingénierie génétique basées sur le transposon Mos1. En conclusion, la sélection en présence de G-418 offre des nouvelles possibilités d’expériences pour la transgénèse de C. elegans et d’autres espèces proches. Les avantages du système neo devraient ainsi contribuer à développer des techniques de transgénèse du ver plus flexibles et efficaces
The generation of transgenic animals has been instrumental to study many biological aspects of Caenorhabditis elegans biology. Transgenic animals can be obtained by either microinjection of the exogenous DNA into the syncitial gonad of the hermaphrodite or by bombardment of a population of worms with DNA coated microparticles. Both techniques rely on the use of genetic markers to facilitate the recovery of transformed animals and the maintenance of transgenic lines. We developed a nematode expression vector carrying the neomycin resistance gene (neo) as a selection marker. This gene confers resistance to G-418, an antibiotic that normally inhibits protein synthesis in eukaryotes and is lethal for wild-type nematodes. We showed that the neo marker is a potent tool that allows a clear-cut selection of transgenic animals and hands-off maintenance of non-integrated populations on G-418 plates. This system does not imply any prerequisite on the original genotype of the recipient strain and can therefore be used on mutants lines as well as transgenic strains obtained with common markers. Moreover, we placed the neo gene under the control of the C. elegans rps-27 promoter, a highly conserved ribosomal protein throughout the nematode phylogeny. We were able to provide resistance to Caenorhabditis briggsae using this vector; this likely indicates that neo can be used in any species from the Caenorhabditis family. Finally, we demonstrated that this powerful selection system can be used in the context of Mos1 transposon excision-repair methods. Therefore, the neo system offers a wide range of new possibilities for transgenesis both in C. elegans and in other related species. We therefore believe that the benefits of the neo system should contribute to the development of more flexible and efficient techniques for nematode transgenesis

Tesis para optar al grado de Magíster en Tributación
Preiss Contreras, Jaime, [Parte I], Silva Pérez, Alexander, [parte II]
La Ley N° 20.780 titulada “reforma tributaria que modifica el sistema de tributación de la renta e introduce diversos ajustes en el sistema tributario”, publicada con fecha 29 de septiembre del año 2014 (en adelante, la “Ley”), introdujo importantes cambios al sistema de tributación imperante en Chile hasta el momento de su publicación. Tales cambios supusieron no solo una modificación de normas estructurales de la Ley sobre Impuesto a la Renta (“LIR”), sino que también la incorporación de nuevas disposiciones que trascendieron a la sola discusión sobre la integración de los impuestos empresariales (Impuesto de Primera Categoría) con los impuestos finales (Impuesto Global Complementario o Impuesto Adicional). Uno de los objetivos principales buscados por las normas incorporadas a la LIR, tal como lo señala el mensaje presidencial mediante el cual se dio origen a la tramitación legislativa de la Ley, es avanzar en medidas que disminuyan la elusión y evasión tributaria. En efecto, aunque la Ley contempla otros tres objetivos además del señalado, la disminución de la evasión y elusión tributaria resultaban (y resultan hoy también) particularmente relevantes si se considera que metodologías que permitieran una mayor recaudación -mediante una disminución de la evasión y elusión tributaria- servirían económicamente también para las diversas reformas no tributarias que el gobierno se había comprometido llevar a cabo. En ese contexto, quizás la modificación más importante a la LIR introducida por la Ley fue la incorporación de los nuevos regímenes generales de tributación que entraron en vigencia a partir del 1 de enero de 2017, y en los que es posible advertir la pretensión del legislador tributario en orden a obtener una mayor recaudación a través de sistemas que incluyen mecanismos destinados a evitar el diferimiento de los impuestos finales de la LIR.

Tesis (Magíster en derecho con mención derecho tributario)
El presente trabajo tiene por finalidad analizar y resolver distintos problemas de carácter interpretativo que surgen en torno a la aplicación del artículo 41 G de la Ley sobre Impuesto a la Renta, que establece el régimen de tributación de las rentas pasivas obtenidas por entidades extranjeras controladas por contribuyentes domiciliados o residentes en Chile, específicamente en materia de reglas de control y reconocimiento de las rentas pasivas de tales entidades. Los problemas son planteados desde una perspectiva práctica y resueltos a partir del análisis y debida interpretación de la legislación chilena actualmente vigente. Por su parte, a fin de evitar que surjan las problemáticas interpretativas analizadas, se proponen mejoras o modificaciones a la disposición referida sobre la base de un análisis de Derecho Comparado y del Proyecto BEPS de la OCDE, es decir, considerando la experiencia, recomendaciones y lineamientos que existen sobre la materia en el ámbito internacional.

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Conselho Nacional de Desenvolvimento Cient?fico e Tecnol?gico
Oxygen carriers are metal oxides which have the ability to oxidize and reduce easily by various cycles. Due to this property these materials are widely usedin Chemical-Looping Reforming processes to produce H2 and syngas. In this work supports based on MCM-41 and La-SiO2 were synthesized by hydrothermal method. After the synthesis step they were calcined at 550?C for 2 hours and characterized by TG, XRD, surface area using the BET method and FTIR spectroscopy. The deposition of active phase, in this case Nickel, took place in the proportions of 5, 10 and 20% by weight of metallic nickel, for use as oxygen carriers.The XRD showed that increasing in the content of Ni supported on MCM-41 resulted in a decrease in spatial structure and lattice parameter of the material. The adsorption and desorption curves of the MCM-41 samples exhibited variations with the increase of Ni deposited. Surface area, average pore diameter and wall density of silica showed significant changes , due to the increase of the active phase on the mesoporous material. By other hand, in the samples with La-SiO2 composition was not observed peaks characteristic of hexagonal structure, in the XRD diffractogram. The adsorption/desorption isotherms of nitrogen observed are type IV, characteristic of mesoporous materials. The catalytic test indicates that the supports have no influence in the process, but the nickel concentration is very important, because the results for minor concentration of nickel are not good. The ratio H2/O2 was close to 2, for all 15 cycles involving the test storage capacity of O2, indicating that the materials are effective for oxygen transport
Transportadores de oxig?nio s?o ?xidos met?licos que possuem a capacidade de oxidar e reduzir facilmente por diversos ciclos. Devido a essa propriedade estes materiais s?o bastante utilizados nos processos de Chemical-Looping Reforming para a produ??o de H2 ou g?s de s?ntese (H2 mais CO). Neste trabalho foram sintetizados os suportes MCM-41 e La-SiO2 pelo o m?todo hidrot?rmico. Os materiais resultantes foram calcinados a 550 ?C por 2 horas e, posteriormente, caracterizados por TG, DRX, ?rea superficial pelo m?todo BET e FTIR. Ap?s a caracteriza??o dos suportes foi feita a deposi??o da fase ativa (Ni) com as propor??es de 5, 10 e 20% em massa de n?quel met?lico, para aplica??o como transportadores de oxig?nio. As an?lises de DRX mostraram que o aumento do teor de Ni suportado em MCM-41 deu origem a uma diminui??o no ordenamento estrutural e no par?metro de rede do material. As amostras MCM-41 apresentaram varia??es quanto ?s curvas de adsor??o/dessor??o de nitrog?nio, ?rea superficial, di?metro m?dio de poros e espessura da parede de s?lica, em fun??o do aumento da fase ativa no material mesoporoso. Enquanto que nas amostras com La-SiO2 n?o se observou picos caracter?sticos da estrutura hexagonal, nos difratogramas de DRX. Entretanto, as curvas de adsor??o/dessor??o de nitrog?nio observadas s?o do tipo IV, caracter?stico de materiais mesoporosos. Os resultados dos testes dos transportadores indicam que o suporte n?o influenciou no processo catal?tico. A raz?o H2/O2 foi pr?xima de 2, durante todos os 15 ciclos envolvendo o teste de capacidade de armazenamento de O2 , indicando que os materiais s?o eficientes para o transporte de oxig?nio estrutural e no par?metro de rede do material. As amostras MCM-41 apresentaram varia??es quanto ?s curvas de adsor??o/dessor??o de nitrog?nio, ?rea superficial, di?metro m?dio de poros e espessura da parede de s?lica, em fun??o do aumento da fase ativa no material mesoporoso. Enquanto que nas amostras com La-SiO2 n?o se observou picos caracter?sticos da estrutura hexagonal, nos difratogramas de DRX. Entretanto, as curvas de adsor??o/dessor??o de nitrog?nio observadas s?o do tipo IV, caracter?stico de materiais mesoporosos. Os resultados dos testes dos transportadores indicam que o suporte n?o influenciou no processo catal?tico. A raz?o H2/O2 foi pr?xima de 2, durante todos os 15 ciclos envolvendo o teste de capacidade de armazenamento de O2 , indicando que os materiais s?o eficientes para o transporte de oxig?nio

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Conselho Nacional de Desenvolvimento Cient?fico e Tecnol?gico
The production of synthesis gas has received renewed attention due to demand for renewable energies to reduce the emissions of gases responsible for enhanced greenhouse effect. This work was carried out in order to synthesize, characterize and evaluate the implementation of nickel catalysts on MCM-41 in dry reforming reactions of methane. The mesoporous molecular sieves were synthesized using as silica sources the tetraethyl orthosilicate (TEOS) and residual glass powder (PV). The sieves were impregnated with 10% nickel to obtain the metallic catalysts (Ni/MCM-41). These materials were calcined and characterized by Thermogravimetric Analysis (TG), Infrared spectroscopy (FTIR), X-ray Diffraction (XRD), Temperature-Programmed Reduction (TPR) and N2 Adsorption/Desorption isotherms (BET/BJH). The catalytic properties of the samples were evaluated in methane dry reforming with CO2 in order to produce synthesis gas to be used in the petrochemical industry. The materials characterized showed hexagonal structure characteristic of mesoporous material MCM-41 type, being maintained after impregnation with nickel. The samples presented variations in the specific surface area, average volume and diameter of pores based on the type of interaction between the nickel and the mesoporous support. The result of the the catalytic tests showed conversions about 91% CO2, 86% CH4, yelds about 85% CO and 81% H2 to Ni/MCM-41_TEOS_C, and conversions about 87% CO2, 82% CH4, yelds about 70% CO and 59% H2 to Ni/MCM-41_PV_C. The similar performance confirms that the TEOS can be replaced by a less noble materials
A produ??o de g?s de s?ntese tem recebido muita import?ncia devido a procura por fontes de energias renov?veis para reduzir as emiss?es dos gases respons?veis pelo aumento do efeito estufa. Este trabalho foi realizado com o objetivo de sintetizar, caracterizar e avaliar a aplica??o dos catalisadores de n?quel sobre MCM-41, em rea?oes de reforma a seco de metano. As peneiras moleculares mesoporosas foram sintetizadas utilizando como fontes de s?lica o Tetraetil Ortosilicato (TEOS) e o res?duo de p? de vidro (PV). As peneiras foram impregnadas com 10% de n?quel para forma??o dos catalisadores met?licos (Ni/MCM-41). Esses materiais foram calcinados e caracterizados por Termogravimetria (TG), Espectroscopia na Regi?o do Infravermelho (FTIR), Difratometria de raios X (DRX), Redu??o de Temperatura Programada (TPR) e Adsor??o e Dessor??o de N2 (BET/BJH). As propriedades catal?ticas das amostras foram avaliadas na reforma a seco de metano com CO2, tendo como objetivo a produ??o de g?s de s?ntese para utiliza??o na ind?stria petroqu?mica. Os materiais caracterizados apresentaram estrutura hexagonal caracter?stica do material mesoporoso tipo MCM-41, sendo mantida ap?s a impregna??o com n?quel. As amostras apresentaram varia??es quanto ? ?rea superficial espec?fica e volume m?dio de poros, em fun??o do tipo de intera??o existente entre o n?quel e o suporte mesoporoso. Os resultados dos testes catal?ticos mostraram convers?es de 86% de CH4 e 91% de CO2 e rendimento de 85% de CO e 81% de H2 para o material Ni/MCM-41_TEOS_C, e convers?es de 82% de CH4 e 87% de CO2 e rendimentos na produ??o do g?s de s?ntese de 70% de CO e 59% de H2 para o material Ni/MCM-41_PV. Esse comportamento semelhante comprova que o TEOS pode ser substitu?do por um material menos nobre

碩士
國立中山大學
音樂學系研究所
102
German composer Georg Philipp Telemann (1681-1767) is viewed as one of the composers that have made the most contributions during the Baroque period. The types of musical compositions created by him are various and in great numbers. This musical composition Die Kleine Kammermusic, TWV 41 was created in 1716 and was dedicated to Telemann’s four friends. They were all oboists in the same palace, named François LeRiche (1662-1733), Johann Christian Richter (1689-1744), Johann Michael Böhm (1685-1755), Peter Glösch (1685-1754). Die Kleine Kammermusic, TWV 41 contains six suites, each of them including one prelude and six arias. These seven short compositions are also composed with many different style of dance music. Telemann’s specialized compositional skill of using mixed-style can be found easily in this set of chamber music. Thus, the arduous efforts made by Telemann can be perceived through the arrangement of the speed, the style, the creativity and the arrangement of the melodies. This dissertation can be divided into four chapters. The first chapter mainly focuses on the background introduction of the life of the composer. The second chapter is concerned with the background of the creation of Partita No. 2 in G major, TWV 41:G2 and the features of the style. The third chapter is about the analysis of the melody of this composition. The fourth chapter will focus on the analysis and interpretation of different versions and styles of the performance.

abstract: Nikolay Andreyevich Rimsky-Korsakov’s Concerto for Trombone and Military Band and Georg Philipp Telemann’s Sonata in F minor TWV 41:f1 are two works from contrasting periods written by well-known composers. International Music Company first published the Sonata in 1968 for trombone, edited by Allen Ostrander. Rimsky-Korsakov’s Concerto for Trombone was first published in the United States by Leeds Music Corporation in 1952, edited by Davis Shuman. Both of these compositions contain editorial concerns that detract from each composer’s original music. In most modern editions, Rimsky-Korsakov’s Concerto is accompanied by a piano reduction made by Nikolay Sergeyevich Fedoseyev. Although this reduction is the most commonly used accompaniment today, it is overly difficult for the pianist. The reduction also alters musical gestures within the accompaniment written by Rimsky-Korsakov. This project contrasts modern editions of each composition with their oldest known manuscript. For Telemann’s Sonata, this is the first publication in Der Getreue Music-Meister, published by the composer in 1728-29. For Rimsky-Korsakov’s Concerto, this is a copyist’s manuscript that is currently housed at the library of the Moscow State Academic Philharmonic. The centerpiece of this project is the preparation of new solo parts for each work and a new piano reduction for Rimsky-Korsakov’s Concerto that restores the composer’s original intentions and makes clear editorial changes and suggestions.
Dissertation/Thesis
Doctoral Dissertation Music 2016

Der Grundsatz G 41, der 1983 aufgrund der hohen Absturzunfallzahlen in Kraft getreten ist, enthält Richtlinien welche genau vorgeben, wie eine arbeitsmedizinische Untersuchung durchzuführen ist. Diese Feldstudie dient zur Bewertung dieses Grundsatzes und recherchiert zusätzlich dessen Durchführung in dem arbeitsmedizinischen Dienst (AMD) der Bau-Berufsgenosssenschaft Zentrum Braunschweig. Besonderer Wert wurde dabei auf die Relevanz der Gleichgewichtsprüfungen gelegt, für die hier der Unterberger/ Fukuda-Tretversuch und der Romberg-Stehversuch verwendet wurden. Aber auch allgemeinmedizinische Untersuchungsergebnisse spielten hierfür eine wichtige Rolle. Leider bestand in Braunschweig nicht die Möglichkeit, wie im Grundsatz G 41 empfohlen, das vestibulo-spinale System anhand der Cranio-Corpo-Graphie (CCG) zu untersuchen. Auf die Wichtigkeit dieser objektiven Untersuchungsmethode wird in dieser Studie verstärkt eingegangen. In einer retrospektiven Analyse wurden 210 Probanden, die in den Jahren 1995 bis 2003 anhand des Grundsatzes G 41 untersucht worden sind, systematisch erfasst. Es zeigte sich, dass der Gesundheitszustand bei 18,6 Prozent der Probanden es nicht zuließ, eine bedenkenlose Arbeitsfähigkeit zu attestieren
The decrete G 41 of the West German Berufsgenossenschaften was officially introduced in 1983 into occupational medicine in West Germany because of the large numbers of falling-accidents of workers. The decrete G 41 reglements exactly the course of the necessary medical examinations for those workers. This study assesses this decrete and investigates it`s execution in the occupational medicine-center in Braunschweig. Important were the results of the stepping-tests (Unterberger`s), the standing-tests (Romberg`s) and the general examinations. Unfortunately in Braunschweig the vestibulo-spinal system was not investigated, though recommended in decrete G 41, by the cranio-corpo-graphy (CCG). This study stresses the importance of this objective investigation method. In this analysis the datas of 210 workers (investigated between 1995 and 2003) were registered. The medical investigators had doubts about 18 percent of the workers as far as their physical and mental fitness was concerned