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1
Schroeder, Matthew Jason. "Factors Related to the Timing of Anterior Cruciate Ligament Reconstruction Failure Among an Active Population." The Ohio State University, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=osu1343664476.
Повний текст джерела
2
Hora, Bruno Vercelino da. "Revisão de crenças em ACTL usando verificação de modelos limitada." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/45/45134/tde-02102017-114414/.
Повний текст джерелаАнотація:
Uma importante etapa do desenvolvimento de software é o de levantamento e análise dos requisitos. Porém, durante esta etapa podem ocorrer inconsistências que prejudicarão o andamento do projeto. Além disso, após finalizada a especificação, o cliente pode querer acrescentar ou modificar as funcionalidades do sistema. Tudo isso requer que a especificação do software seja revista, mas isso é altamente custoso, tornando necessário um processo automatizado para simplificar tal revisão. Para lidar com este problema, uma das abordagens utilizadas tem sido o processo de Revisão de Crenças, juntamente com o processo de Verificação de Modelos. O objetivo deste trabalho é utilizar o processo de revisão de crenças e verificação de modelos para avaliar especificações de um projeto procurando inconsistências, utilizando o fragmento universal da Computation Tree Logic (CTL), conhecido como ACTL, e revisá-las gerando sugestões de mudanças na especificação. A nossa proposta é traduzir para lógica clássica tanto o modelo (especificação do software) quanto a propriedade a ser revisada, e então aplicar um resolvedor SAT para verificar a satisfazibilidade da fórmula gerada. A partir da resposta do resolvedor SAT, iremos gerar sugestões válidas de mudanças para a especificação, fazendo o processo de tradução reversa da lógica clássica para o modelo original.The objective of this work is to join the proccess of belief revision and model checking to evaluate project specifications looking for inconsistences, using the universal fragment of Computation Tree Logic (CTL), known as ACTL, and revise them generating changes suggestions in the specification. Our approach will translate the model (software specification) and the property to be revised to classical logic. Then we will apply a SAT solver to verify the generated formulas satsifability. From the SAT solver answer, we will create changes valid suggestions to the specification making the translation back from classical logic to the original model. To generate the changes suggestions, we proposed a framework based on heuristics where different approaches and decisions can be implemented, aiming a better application for each project scope. We implemented a basic heuristic as an example and used it to test the implementation to analise the proposed algorithm
3
Sahlén, Karl-Magnus, and Johan Hagman. "Sarbanes-Oxley Act - Uppfyller den sitt syfte? : En studie av svenska bolags åsikter om SOX och vad den inneburit för dem." Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-6262.
Повний текст джерелаАнотація:
Sarbanes-Oxley Act, SOX, har inneburit stora förändringar för de företag som
är noterade på en amerikansk börs. Med höga krav på en struktur för interna
kontroller av processer inom företaget har detta inneburit mycket arbete för
företagen och revisorer. Framförallt under införandet men även efteråt i det
dagliga arbetet.
I denna uppsats redogör vi för hur svenska företag ser på Sarbanes-Oxley Act
och vad de anser om hur väl regelverket uppfyller sina mål att förhindra fel
och fusk i redovisningen samt den finansiella rapporteringen. För att komma
fram till våra slutsatser har vi intervjuat sex olika personer som på något sätt
kommer eller har kommit i kontakt med SOX. Det är svar från personer på
ABB, AstraZeneca, Autoliv, Ericsson samt Ernst & Young som varit grunden
i vårt arbete.
Det visade sig att de alla ansåg att SOX höjt kvaliteten i deras redovisning och
hjälpt dem att hitta felaktigheter i ett tidigare skede. Dock är det tveksamt om
regelverket motverkar de riktigt omfattande bedrägerier vi sett och kanske
även i fortsättningen kommer se.
4
Larsson, Tobias, and Mattias Sandén. "Revisionsreformen : Mikroaktiebolags attityder till revision." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-155959.
Повний текст джерелаАнотація:
Som följd av revisionsreformen ABL (2010:834) vilken trädde i kraft den 1 november 2010 i Sverige upphävs kravet på revision för approximativt 230 000 aktiebolag. Denna studies syfte är att undersöka attityden gentemot frivillig revision hos företagsledare inom mikroaktiebolag, vilka delvis med kontemporär lagstiftning, och givet det stora initiativet att minska administrationskostnaderna för mindre aktiebolag inom Europeiska unionen, sannolikt helt kommer omfattas av revisionslagstiftningsuppluckringar i framtiden. Genom att göra en serie enkla samt multipla regressionsanalyser mellan företagsledares vilja att behålla respektive avstå från att köpa revisionstjänster studerar vi ifall det finns något samband mellan attityd gentemot revision och ekonomisk storlek, vilken vi mäter genom företagets nettoomsättning, antal anställda och balansomslutning, samt ifall konsumtionen av övriga konsulttjänster tenderar att ha någon inverkan på attityden. Resultaten pekar på att det inte finns något statistiskt urskiljbart samband mellan viljan att fortsätta alternativt avstå från att köpa revisionstjänster i relation till företagets ekonomiska storlek i vårt urval; dock finner vi ett svagt statistiskt signifikant samband mellan konsumtion av övriga konsulttjänster och viljan att fortsätta köpa revisionstjänster.
5
Ly, Jiali. "Reformbehov avseende personligt ansvar i 25:18 ABL? : Särskilt gällande aktiebolag med frivillig revisionsplikt." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-16797.
Повний текст джерелаАнотація:
Under år 2010 valde fyra av fem att starta företag i form av aktiebolag. En stark anled-ning till att man föredrar aktiebolagsformen är på grund av det begränsade ansvaret som utmärker denna bolagsform. För att motverka att vissa nogräknade styrelse utnyttjar an-svarssystemet har lagstiftaren infört flera aktiebolagsrättsliga regler som ska vara till skydd för bolagets intressenter, främst borgenärer. En av reglerna är att se till att bolaget har kapital vid början av verksamhetens gång. För att hålla aktiekapitalet intakt under verksamhetens gång tillkom bland annat regeln om personligt betalningsansvar vid kapi-talbrist, 25 kap. 18 § ABL. Båda reglerna har till syfte att skydda borgenärerna. Syftet med denna framställning är att utreda om lagregeln om personligt betalningsansvar är i behov av reform, särskilt för aktiebolag som omfattas av frivillig revisionsplikt.Styrelsen är tvungen att aktivt handla efter ett handlingsmönster i 25 kap. 13 – 16 §§ ABL. Underlåter styrelsen att agera när skyldigheten har uppstått blir styrelsen personlig betalningsansvarig för därefter uppkomna förpliktelser. Ledamöterna ska svara solida-riskt. Ansvaret uppstår när det finns ”skäl att anta” att aktiekapitalet understiger hälften av det registrerade aktiekapitalet och styrelsen underlåter att upprätta en kontrollbalans-räkning som ska vara revisorgranskad. Syftet med revisorgranskningen är att kunna motverka manipulation och efterhandskonstruktion av kontrollbalansräkning. Eftersom kontrollbalansräkningen utgör bevis för att kapitalbrist föreligger kan styrelsen i ett bo-lag, som saknar revisionsplikt, få ett frikort till att manipulera eller efterhandskonstruera ”kontrollbalansräkningen” till sin fördel. Därför finns det behov av att reformera an-svarssystemet i 25 kap. 18 § ABL allteftersom regeln inte är ändamålsenlig.In 2010, four out of five chose to establish limited companies. A strong reason for the preference for limited company is due to the limited responsibility that distinguishes the corporate form. The shareholders will not be personally liable for anything than the cap-ital invested in the company. To counter that some unscrupulous people exploiting the system, the legislation provides a number of company law rules to protect its stakehold-ers, particularly creditors. One of the rules is to ensure that the company has capital at the beginning of the activity. Furthermore, the legislation provides rules that are intend-ed to keep capital intact, hence the rule of compulsory liquidation of capital shortage. The aim of this thesis is to investigate whether the rule in 25:18 ABL is adapted to its purpose, especially when small limited companies has optional audit requirement. The Board is required to actively follow a pattern in Chapter 25 ABL. Failure by the Board to follow the pattern, the board may be personally liable for obligations incurred thereafter. The responsibility arises when there is "a reason to believe" that the share capital is less than half of the registered share capital and the board fails to establish a balance sheet that shall be audited. The purpose of the audit review is to discourage tampering and subsequent construction of a balance sheet. A balance sheet is evidence that proves a capital shortages exist, the board of a company, which has no mandatory auditing, get a free pass to manipulate or retrospectively construct "control balance sheet" to their advantage. Therefore, there is a need to reform the liability system in 25:18 ABL as the rule is not practicable or adapted to its purpose.
6
Blagoev, Alex. "Auswirkungen der Umsetzung der Anforderungen aus Section 404 Sarbanes-Oxley Act auf Schweizer Unternehmen." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/03605037001/$FILE/03605037001.pdf.
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Jackson, Penny M. "The effects of the FCC's 2003 revision of the 1996 Telecommunications Act on media ownership groups and voice diversity." Honors in the Major Thesis, University of Central Florida, 2007. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/1033.
Повний текст джерелаАнотація:
This item is only available in print in the UCF Libraries. If this is your Honors Thesis, you can help us make it available online for use by researchers around the world by following the instructions on the distribution consent form at http://library.ucf.edu/Systems/DigitalInitiatives/DigitalCollections/InternetDistributionConsentAgreementForm.pdf You may also contact the project coordinator, Kerri Bottorff, at kerri.bottorff@ucf.edu for more information.Bachelors
Sciences
Radio and TV; Broadcast Journalism
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Giacomin, Alberto <1993>. "La disciplina dello Jus Variandi: dalla formulazione originaria del Codice Civile alla recente revisione del Jobs Act." Master's Degree Thesis, Università Ca' Foscari Venezia, 2017. http://hdl.handle.net/10579/11660.
Повний текст джерелаАнотація:
L’elaborato ha lo scopo di analizzare l’evoluzione storica della disciplina dello Jus Variandi nel rapporto di lavoro. Con il termine Jus Variandi s’intende il potere concesso al datore di lavoro di modificare unilateralmente l’obbligazione convenuta nel contratto senza la necessità del consenso da parte del lavoratore.
Per capire l’attuale disciplina contenuta all’art. 2103 c.c. recentemente novellato dall’art. 3, D.lgs. n. 81/2015 (provvedimento legislativo facente parte della riforma del Jobs Act), è indispensabile comprendere e analizzare l’evoluzione storica della normativa, anche in relazione al contesto socio-economico in cui essa è stata concepita. Partendo da una riassuntiva analisi della disciplina come originariamente concepita nel 1942 dal Codice Civile, l’elaborato approfondirà la modificazione della normativa in seguito alla riscrittura apportata dall’art. 13 dello Statuto dei diritti dei lavoratori per poi concentrarsi ed esaminare più in dettaglio la disciplina attualmente vigente a seguito delle modifiche arrecate dal Jobs Act. Verrà inoltre inizialmente proposta una panoramica generale che consentirà di comprendere le nozioni di mansioni, qualifiche e categorie legali e contrattuali e verrà infine analizzata la disciplina delle mansioni nel pubblico impiego e confrontata con quella privatistica.
9
Laakso, Fredin Sanne, Ylva Lindsten, and Fredrik Rudén. "Revisorns oberoende : En studie av anmälningsskyldighetens påverkan på revisorsyrkets oberoende." Thesis, Stockholms universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-116242.
Повний текст джерелаАнотація:
Studien undersöker, ur ett kvalitativt perspektiv, hur reglerna om anmälningsskyldighet i aktiebolagslagen har påverkat revisorsyrkets oberoende. Studiens problematik grundar sig i att revisorns oberoende tycks ha påverkats av att en ogrundad anmälan enligt reglerna om anmälningsskyldighet kan få långtgående juridiska och yrkesmässiga konsekvenser för en revisor. En revisor som underlåter att anmäla till åklagare kan emellertid inte bli skadeståndsskyldig, utan kan endast bli föremål för disciplinära åtgärder. Detta i kombination med att lagen föreskriver att revisorn ska anmäla vid en låg misstankegrad försätter revisorn i en svår situation. Studiens empiriska material består av sekundärdata i form av offentlig statistik, myndighetsrapporter, lagtext och Revisorsnämndens praxis. Det empiriska materialet analyseras med utgångspunkt i Goldman & Barlevs (1974) "Behavioral Model of Independence". En analys av lagens syfte och utformning, samt verkningar av anmälningsskyldigheten, visar att lagändringen borde ha inneburit en förstärkning av revisorns oberoende, men tycks ha urholkats av att reglerna inte efterlevs i den utsträckning som lagstiftaren åsyftade. Studiens resultat är följaktligen att reglerna om anmälnings-skyldighet minskar revisorsyrkets oberoende.This thesis analyzes how the independence of Swedish external auditors have been affected by their duty to report economic crime in joint stock companies. The problematization of the study is based on how the auditors’ duty to report crime seems to have had a negative effect on the auditor profession’s independence. It seems like the consequences to report crime according to the duty has no clear benefit to the auditor. It might even look like omitting to report crime involves lesser risk compared to the risk associated with reporting according to the duty. The empirical data consists of secondary data from The Supervisory Board of Public Accountants, The Swedish Economic Crime Authority and The Swedish National Council for Crime Prevention. The analysis is based on the "Behavioral Model of Independence" developed by Goldman & Barlev (1974) and indicates that, from a theoretical point of view, the legislation should have increased the auditors’ independence. However, the positive effect seems to have been eroded by non-compliance of the regulation by the auditors. Therefore, this thesis suggests that the auditors’ duty to report crime have had a negative impact on auditors’ independence.
10
Nilsson, Anna, and Helena Gustafsson. "Saklig grund och entledigande av revisorn : en förändring i revisorsdirektivet." Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-20099.
Повний текст джерелаАнотація:
Bakgrund och problem: Den förste juli 2009 genomfördes förändringarna i revisorsdirektivet och enligt de nya reglerna får en revisor enbart sägas upp i förtid av sin uppdragsgivare om det finns saklig grund till det. Bolagsverket är den organisation som granskar att underrättelse har kommit in.Förändringen är till för att stärka revisorns oberoende så att en klient inte kan entlediga revisorn utan saklig grund. Då återstår frågan vad är saklig grund och kan ett entledigande bero på att de yrkesetiska reglerna inte följs av revisorn?Då klienten måste ange en motivering kommer frågan kan motiveringen som anges påverka det förtroende som klienten har mot revisorn? Då allmänhetens förtroende för revisorns rykte har stor betydelse för hur revisionen i sig skapar trovärdighet i de finansiella rapporterna. Revisorns förtroende baseras i grunden på oberoende, etik och kompetens. Kan ryktet som revisorn har påverkas av ett negativt utlåtande eller påverkas det inte alls? Problemformuleringen blir därmed följande; vilka effekter ger förändringen gällande entledigandet av revisorer på deras förtroende?Syfte: Uppsatsen förmedlar en djupare förståelse för de effekter och reflektioner som uppkommit genom förändringen av revisorsdirektivet. En djupare förståelse för hur förtroendet har påverkats samt vad saklig grund innebär redovisas i studien. Även en förståelse för vad intressenter som revisorer, Bolagsverket och Revisorsnämnden har för åsikter redovisas. Studien ger också en förståelse för hur direktivet har anpassats till Sverige.Metod: Vi har använt oss av den kvalitativa metoden i uppsatsen och har intervjuat sex olika respondenter som arbetar inom revision, Bolagsverket och Revisorsnämnden. Respondenterna vi har intervjuat har varit informationsrika inom området och har medfört validitet till uppsatsen. Vi har genom intervjuerna fått en förståelse för hur de olika aktörerna ser på förändringen som har skett och vilka åsikter som förekommer.Resultat och slutsatser: Studiens resultat och slutsatser är att förtroendet inte har påverkats av lagändringen utan syftet är att stärka revisorns oberoende och hjälpa revisorn att inte bli entledigad utan orsak. Genom studien framkommer det genom respondenterna flera orsaker som kan tänkas vara saklig grund. Dock behöver begreppet preciseras och upprätta ett dokument som revisorer och företag kan följa.
11
Johansson, Per, and Mattias Lönnquist. "Sarbanes-Oxley Act of 2002 - Hur förändras den svenska revisionen och den svenska revisorns arbete?" Thesis, Kristianstad University College, Department of Business Administration, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-3488.
Повний текст джерелаАнотація:
Lagen Sarbanes-Oxley Act of 2002 instiftades efter flera redovisningsskandaler i olika företag i USA. Lagen syftar bland annat till att förstärka revisionsprocessen bl a genom förbud mot olika typer av konsultation. Sarbanes-Oxley Act är till skillnad från den svenska koden för bolagsstyrning lag och gäller direkt för 12 svenska företag, men även för uppskattningsvis 1000 svenska dotterbolag till utländska företag som blir tvungna att tillämpa lagen från och med den 15 juli 2006. Så hur har den svenska revisionen och de svenska revisorernas arbete förändrats och hur kommer den att förändras med implementeringen av Sarbanes-Oxley Act of 2002?
För att svara på ovanstående fråga har denna studie utförts ur en deduktiv ansats, med induktiva inslag, där åtta propositioner utvecklats från redan existerande teorier såsom agentteorin samt organisatorisk inlärningsteori. Dessa har sedan prövats empiriskt genom webbenkäter och intervjuer med revisorer, revisorsassistenter, partners på revisionsbyråerna, klienter samt ägare till klientföretagen. Då resultatet analyserats påvisades att fyra av undersökningens åtta hypoteser fick falsifieras.
Slutsatsen av undersökningen blir att den svenska revisionen samt de svenska revisorernas arbete kommer att bli noggrannare, dyrare och mer specialiserat. Dock så kommer inte oberoendet att förändras, men klienternas förtroende för revisorerna kommer att öka och därmed kommer revisorerna troligtvis att få lättare tillgång till information och material. Detta gör att den sammanlagda kvaliteten på den svenska revisionen kommer att höjas till en högre kostnad i framtiden tack vare implementeringen av Sarbanes-Oxley Act.
12
Sjöblom, Gustafsson Gustaf. "Vem står för notan? : Ansvarsfördelning och skadeståndsansvar mellan revisor och styrelse enligt ABL: en utredning i ljuset av SOU 2016:34." Thesis, Uppsala universitet, Juridiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-431442.
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13
Trotebas, Jules Louis René. "Efeito da vibração de corpo inteiro na proprioceção do joelho de indivíduos sem patologias ou sujeitos a reconstrução do ligamento cruzado anterior: revisão bibliográfica." Bachelor's thesis, [s.n.], 2020. http://hdl.handle.net/10284/9575.
Повний текст джерелаАнотація:
Projeto de Graduação apresentado à Universidade Fernando Pessoa como parte dos requisitos para obtenção do grau de Licenciado em FisioterapiaObjetivo: Sintetizar a evidência acerca do efeito da Vibração de Corpo Inteiro (VCI) na proprioceção do joelho de indivíduos sem patologias ou sujeitos a reconstrução do ligamento cruzado anterior (LCA). Metodologia: Pesquisa computorizada nas bases de dados PubMed, PEDro e Web Of Science, utilizando a expressão de pesquisa: “Whole-Body Vibration” AND Proprioception AND Knee. Resultados: 6 estudos cumpriram os critérios de elegibilidade definidos, tendo apresentado resultados para uma amostra total de 136 indivíduos. Em indivíduos sem patologias, verificaram-se efeitos significativos da VCI na proprioceção do joelho quando efetuada a frequências intermédias (35Hz) num nº de séries igual ou superior a 4 e amplitude de 2mm, assim como em frequências mais baixas (20Hz) mas com um nº superior de séries. Já em indivíduos sujeitos a reconstrução do LCA, verificam-se melhorias significativas com frequências entre 30Hz e 50Hz e amplitudes iguais ou superiores a 2,5mm. Conclusão: a VCI produz efeitos positivos tanto na proprioceção do joelho de indivíduos sem patologias como de sujeitos a reconstrução do LCA, podendo desta forma complementar os tratamentos convencionais.
Aim: To synthesize the evidence about the effect of Whole-Body Vibration (WBV) on the knee proprioception of individuals without pathologies or submitted to anterior cruciate ligament (ACL) reconstruction. Methodology: Computerized search in the PubMed, PEDro and Web of Science databases using the expression: “Whole-Body Vibration” AND Proprioception AND Knee. Results: 6 studies met the defined eligibility criteria and presented results for a total sample of 136 individuals. In individuals without pathologies, there were significant effects of WBV on knee proprioception when performed at intermediate frequencies (35Hz) with a number of series equal to or greater than 4 and amplitude of 2mm, as well as at lower frequencies (20Hz) but with a higher number of series. In individuals submitted to ACL reconstruction, significant improvements are reported with frequencies between 30Hz and 50Hz and amplitudes equal to or greater than 2.5mm. Conclusion: WBV produces positive effects both in the knee proprioception of individuals without pathologies as in subjects submitted to ACL reconstruction, thus it can complement conventional treatments.
N/A
14
Andrighetto, Andrea <1985>. "La revisione della disciplina delle mansioni alla luce del Jobs Act: la riscrittura dell’art. 2103 c.c. ad opera del d.lgs. n. 81/2015." Master's Degree Thesis, Università Ca' Foscari Venezia, 2016. http://hdl.handle.net/10579/7429.
Повний текст джерелаАнотація:
Il presente scritto intende analizzare la nuova disciplina delle mansioni del lavoratore, introdotta dall’art. 3 del decreto attuativo del Jobs Act, il d.lgs. n. 81/2015, il quale ha riscritto buona parte dell’art. 2103 del codice civile.
La nuova disciplina consente al datore di lavoro di superare il divieto di demansionamento: il prestatore di lavoro potrà infatti, diversamente da quanto precedentemente previsto, essere adibito a mansioni inferiori sia quando sussiste una modifica degli assetti organizzativi che incide sulla sua posizione, sia nel caso in cui manifesti il suo consenso, sia, ancora, nei casi ulteriori previsti dalla contrattazione collettiva.
Alla luce dell’importante novità legislativa, la tesi si propone di analizzare l’evoluzione normativa lavoristica in tema di mansioni, per poi concentrarsi sulla novità del Jobs Act, ricostruendo il dibattito sul tema, alla luce delle critiche e delle preoccupazioni sollevate in ambito dottrinale, e per le novità in tema di demansionamento, e, in termini più generali, per le scelte di un legislatore (spesso in eccesso di delega) sempre più attento alle ragioni dell’impresa, anche a discapito dei diritti del lavoratore in nome delle esigenze sempre maggiori di flessibilità organizzativa e gestionale.
15
Clark-Wiltz, Meredith. "Revising Constitutions: Race and Sex Discrimination in Jury Service, 1868-1979." The Ohio State University, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=osu1305652946.
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Guimarães, Marcela Cunha. "Vícios do lançamento tributário." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/6767.
Повний текст джерелаАнотація:
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Previous issue date: 2015-03-13This paper, by using theory and pragmatism, aims to verify the elements and assumptions to the valid issuance of the administrative taxation act whilst normative source based on profound analysis of concrete scenarios widely discussed among Brazilian Courts of Justice and the administrative sphere. The inexistence of such elements shall cause the taxation act s own inexistence. Among these elements, we may highlight the subject, form, content and publicity. Such taxation act can exist, however its validity and effectiveness could be compromised due to the existence of deformities related to the subject, form, procedure, cause, motive and purpose. Following all guidelines herein mentioned, such deformity shall imply non validity or taxation act validity reestablished. Thus, the present paper intends not only refer to the deformities related to the taxation act, but also clarify the premises related to the limits on the revision of such taxation act, mainly in regard to the statutory period predicted on art. 173, II, from the Brazilian National Tax Code
O presente trabalho, utilizando o método teórico e pragmático, tem como objetivo verificar os elementos e pressupostos para válida expedição do ato administrativo de lançamento enquanto fonte normativa, com base em profunda análise de casos concretos, amplamente debatidos no Poder Judiciário e nos órgãos administrativos de julgamento. A inexistência dos elementos surtirá como consequência a própria inexistência do ato de lançamento. Como elementos, destacam-se sujeito, forma, conteúdo e publicidade. Diversamente, tal lançamento poderá existir, mas poderá ter sua validade e eficácia comprometidas, ante a existência de vícios relativos ao sujeito, forma, procedimento, causa, motivo e finalidade. Conforme diretrizes expostas na tese, tais vícios implicarão invalidação ou convalidação do lançamento. Indo além, esse trabalho terá por escopo não só versar sobre os vícios atinentes ao lançamento tributário, como também estabelecer premissas acerca dos limites da revisão do lançamento, notadamente no que diz respeito ao prazo decadencial previsto no artigo 173, II, do Código Tributário Nacional
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Borg, Oliver, and Andreas Lindgren. "Kapitalbristreglerna i aktiebolagslagen efter avskaffandet av revisionsplikten : ett försämrat borgenärsskydd." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-21622.
Повний текст джерелаАнотація:
En grundläggande princip för ett aktiebolag är att aktieägarna inte har något personligt betalningsansvar för bolagets förpliktelser. I syfte att skydda bolagsborgenärerna så finns det i aktiebolagslagen ett flertal kapitalskyddsregler. I 25 kap. ABL finns de så kallade kapitalbristreglerna. Reglerna bygger på att när en kritisk kapitalbrist har uppstått, så ska styrelsen iaktta ett visst handlingsmönster som syftar till att antingen läka kapitalbristen, eller inleda en ordnad avveckling av bolaget. Underlåter bolagets företrädare att vidta de åtgärder som lagen föreskriver så kan dessa personer bli solidariskt medansvariga med bolaget för de förpliktelser som uppkommer därefter. En grundläggande utgångspunkt i syfte att skydda bolagets borgenärer är att den kontrollbalansräkning som handlingsmönstret ålägger bolaget att upprätta ska granskas av bolagets revisor. Syftet med den oberoende granskningen är att förhindra att styrelsen fuskar med kontrollbalansräkningen genom antedatering, eller genom att t.ex. tillämpa felaktiga värderingsprinciper. Efter avskaffandet av revisionsplikten 2010 finns det inte längre något krav på granskning för små aktiebolag i Sverige. Detta har påverkat över 350 000 aktiebolag och riskerar att utgöra ett reellt hot mot borgenärsskyddet. Syftet med studien är således att undersöka hur avskaffandet av revisionsplikten har påverkat borgenärsskyddet i kapitalbristlagstiftningen. En kvalitativ innehållsanalys har tillämpats för att besvara studiens syfte. En granskning av myndighetsdokument, offentliga utredningar, förarbeten och lagtexter har genomförts för att få en helhetsbild för det befintliga rättsläget. Vidare har juridisk doktrin och lagkommentarer från auktoritativa parter samt kommentarer från dags- och kvällstidningar granskats i syfte att åskådliggöra eventuella tillkortakommanden med kapitalbristreglerna efter avskaffandet av revisionsplikten. Granskningen ligger till grund för den kronologiska genomgång som resultatet bygger på. Våra slutsatser påvisar att kapitalbristreglerna i första hand ämnar att skydda bolagets borgenärer. Det har i lagens förarbeten identifierats meningsskiljaktigheter angående vilka intressenter som faktiskt tillgodoses av revisorsgranskningen som kapitalbristreglerna till stor del lutar sig mot. Studien har också funnit att ett flertal auktoritativa myndigheter såsom Ekobrottsmyndigheten, Riksrevisionen, Brottsförebyggande rådet och Skatteverket har riktat kritik mot avskaffandet av revisionsplikten och dess effekter. Den slopade revisionsplikten kvarstår alltjämt, trots kritiken, vilket tyder på att företagarorganisationerna som stödjer reformen tillsammans utgör ett inflytelserikt intressentkollektiv. Slutligen kan konstateras att avskaffandet av revisionsplikten har försämrat det skydd som borgenärer tidigare åtnjutit genom 25 kap. 13-18 §§ ABL. Då revisorns oberoende granskning utgjort en grundpelare i kapitalbristlagstiftningen så förefaller den befintliga lagen inte vara ändamålsenlig i syfte att skydda ett borgenärskollektiv.A basic principle for a limited company is that the shareholders have no personal responsibility for the company’s liabilities. In order to protect general creditors the Swedish Companies Act contains several capital protection rules. Chapter 25 in the Swedish Companies Act contains the so-called capital shortage rules. The rules are based on the fact that when a critical capital shortage has arisen, the board must observe a certain pattern of action that aims to either restore the shareholders’ equity, or petition the court for a liquidation order. If the board of directors fails to take the measures prescribed by law, these individuals may become jointly and severally liable for obligations that incur during the period of such failure to act. A fundamental premiss for the purpose of protecting the company’s creditors is that the balance sheet for liquidation purposes needs to be examined by the company’s auditors. The purpose of the auditors examination is to prevent the board from cheating with the balance sheet for liquidation purposes by backdating, or by applying incorrect valuation principles. After the abolition of the audit obligation in 2010, there is no longer any requirement for auditing for small limited companies in Sweden. This has affected more than 350 000 companies and risks being a real threat to the creditor protection. Thus, the purpose of the study is to examine how the abolition of the audit obligation has affected the credit protection in the capital shortage rules. A qualitative content analysis has been applied in order to fulfill the purpose of the study. An examination of government documents, public investigations, preparatory works and legal texts has been carried out in order to identify the existing legal situation. Furthermore, legal doctrine and legal comments from authoritative parties as well as comments from daily and evening newspapers have been examined in order to illustrate eventual shortcoming with the capital shortage rules, after the abolition of the audit obligation. The examination forms the basis of the chronological review on which the result is based on.Our conclusions prove that the capital shortage rules primarily aim to protect the company’s creditors. Disagreements have been identified in the law’s preparatory works regarding which stakeholders that actually are catered by the auditors’ audit on which the capital shortage rules are based on. The study has also found that a number of authoritative authorities such the Swedish Economic Crime Authority, Swedish National Audit Office, Swedish National Council for Crime Prevention and the Swedish Tax Agency have criticized the abolition of the audit obligation and its effects. The abolished audit obligation still remains, despite the criticism, which indicates that the corporate organizations that support the reform, together constitute an influential stakeholder collective. Finally, it can be stated that the abolition of the audit obligation has impaired the protection that creditors previously enjoyed through Chapter 25 sections 13-18 in the Swedish Companies Act. Since the auditor’s unbiased review constituted a cornerstone of the capital shortage rules, the existing law does not appear to be appropriate in order to protect a creditor’s collective. This paper is hereinafter written in Swedish.
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Kaspar, Lundberg. "Varför anmäler revisorer få penningtvättsrapporter till Finanspolisen? : En kvalitativ studie om revisorers rapportering till Finanspolisen analyserat utifrån selektionsteori." Thesis, Södertörns högskola, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-31475.
Повний текст джерелаАнотація:
Purpose: Apply selection theory to the subject of money laundering. The aim of the study is to examine why auditors report few money laundering reports to the finacial intelligence. Method: Qualitative interviews for data collection. Frame of reference: Selection Theory formulated by the National Council for Crime Prevention, audit-expectationgap and the money laundering act. Results and conclusions: Money laundering reports from auditors to the financial intelligence police have been few, both presently and in the past. There are many causes for the few reports, a short conclusion reads as follows: Laundering is difficult and time-consuming to examine. Auditors do not consider it a part of their duties. They have a high threshold for reporting suspected money laundering, higher than the money-laundering act prescribes. It is fairly safe for auditors to avoid reporting without consequences for themselves. Some auditors fear the customer can claim a compensation charge if they send in an erroneous report. Through the study the author understood that auditors tend to be more loyal towards their employers than towards law enforcement authorities. The author finds it likely, that, to a large extent, auditors are happy to discontinue their mandate, when they find irregularities, rather than to report to the law enforcement authorities (FIU or Swedish Economic Crime Authority). Some shelf-corporation company auditors could probably prevent money laundering to a greater extent than they do today. Some shelf corporation divestments carried out are probably sold to persons who intend to commit tax offences, false accounting and fraud. The coordinator at the Financial Intelligence (FIU) police unit stated that unfortunately shelf-corporation auditors do not obey the money laundering act.Syfte: Tillämpa selektionsteori inom ämnet penningtvätt. Huvudutgångspunkten är att undersöka varför revisorer avger få penningtvättsrapporter till Finanspolisen. Metod: Kvalitativa intervjuer (13 stycken) för insamling av data. Referensram: Brottsförebyggande rådets selektionsteori, revisions-förväntningsgap samt penningtvättslagen. Resultat och slutsatser: Revisorer gör i dagsläget, och har även historiskt, gjort få penningtvättsrapporter till Finanspolisen. Många orsaker ligger till grund för rapporteringsgraden, nedan följer en kort sammanfattning. Penningtvätt är svårt och tidsödande att granska. Revisorer anser att det inte ingår i deras arbetsuppgift. Revisorer har en hög rapporteringströskel för misstänkt penningtvätt, högre än penningtvättslagen föreskriver. Det är tämligen riskfritt för revisorer att undvika rapportering, vissa revisorer upplever dessutom att risken för att kunden yrkar skadestånd vid en felaktig anmälan är stor. Författaren har genom studien förstått att revisorer är mer lojala mot sina uppdragsgivare än gentemot rättsvårdande myndigheter. Författaren finner troligt att revisorer i större utsträckning nöjer sig med att avsluta sitt uppdrag genom revisorsavsägelse då dessa finner oegentligheter än att anmäla till myndigheter (Finanspolisen eller Ekobrottsmyndigheten). Vissa lagerbolagsföretags revisorer kan sannolikt stävja penningtvätt i betydligt större utsträckning än de gör idag. En del lagerbolagsförsäljningar som genomförs, säljs troligen till personer som ämnar genomföra skattebrott, bokföringsbrott och bedrägerier. Tyvärr upplever samordnare på FIPO att lagerbolagsrevisorer inte följer penningtvättslagen.
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Senate, University of Arizona Faculty. "Faculty Senate Minutes December 2, 2013." University of Arizona Faculty Senate (Tucson, AZ), 2014. http://hdl.handle.net/10150/312042.
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Prete, Armando Del. "Computer 3D modeling and custom made guides for ACL revision." Doctoral thesis, 2021. http://hdl.handle.net/2158/1239117.
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Ho, Wen-Chun, and 何文純. "“Revision” of the Basic Act on Education of Japan." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/96354988262621435838.
Повний текст джерелаАнотація:
博士國立臺北教育大學
教育經營與管理學系
101
“Revision” of the Basic Act on Education of Japan Abstract The research is on the basis of “Revision” of the Basic Act on Education of Japan by probing into its forming background, law-making bodies and processes, the controversial discourses, contents and effects to clarify the evolvement of the relationship between the nation and education. The conclusions and suggestions of the research will be provided as a reference to the related researches or educational administrative organizations. Specifically, the purposes of the research are as follows: 1. To illustrate the forming background of the “Revision” of the Basic Act on Education of Japan. 2.To probe into the law-making bodies and processes of the “Revision” of the Basic Act on Education of Japan. 3.To analyze the controversial discourses of the “Revision” of the Basic Act on Education of Japan. 4.To discuss the contents of the “Revision” of the Basic Act on Education of Japan. 5.To discuss the effects of the “Revision” of the Basic Act on Education of Japan. 6.Take the “Revision” of the Basic Act on Education of Japan as the case research, to clarify the evolvement relationship between the nation and education. To ensure the purposes could be reached, first of all, the connotation of the evolvement of the relationship between the nation and education is discussed by the general perspective, and then debate with the Japanese one in the micro perspective. Secondly, adopt the method of document analysis to assay the context, connotation and effects of “Revision” of the Basic Act on Education of Japan. Moreover, proceed the interview and analyze the data. Finally, overlook all the data of document analysis and interview in dialectical way and make the conclusions and suggestions for the research. Regarding the conclusions of the research are as below: 1.The forming background of the “Revision” of the Basic Act on Education of Japan includes three complicated dimensions which are economy, politics and education. 2.The processes of the “Revision” of the Basic Act on Education of Japan went through three stages: the beginning (1947-1880) , the developing (1980-2003) , and the finished (2003-2006) . And the law-making bodies of it include the Central Council for Education, the Provisional Council on Education Reform and the National Commission on Educational Reform, etc. 3.The controversial discourses of the “Revision” of the Basic Act on Education of Japan include the viewpoints of approval and objection. 4.The contents of the “Revision” of the Basic Act on Education of Japan include “Develop the personality to be a citizen” , “Create the culture to respect to the tradition” , “The rights of Citizens to the country” , “External management to overall interference of educational administration” , and “Teachers are responsible from the national to law. ” 5.The effects of the “Revision” of the Basic Act on Education of Japan include “Revision of School Education Act” , “Revision of Act on the Organization and Operation of Local Educational Administration” , “Revision of Education Personnel Certification Act and Special Act for Education Personnel” , “Basic Plan for the Promotion of Education” , and “curriculum guidelines. ” 6.The case of the “Revision” of the Basic Act on Education of Japan reveals the evolvement relationship of “The shifting nation and the allocating education. ” At last, the suggestions for the research are as follows: 1.Concern the influence on education of the Prime Minister of Japan, Shinzo Abe, who became the Prime Minister again on December 26, 2012. 2.Keep probing into the relationship between the Constitution of Japan and the “Revision” of the Basic Act on Education of Japan. 3.Track the lasting effects of the “Revision” of the Basic Act on Education of Japan on the educational field.
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HU, YU-LING, and 胡郁伶. "Revision of the Emergency Medical Services Act in Taiwan." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/86822739589647238779.
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Lu, Yan-Erh, and 盧彥而. "The Impact of Major Revision of Labor Standards Act." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/342585.
Повний текст джерелаАнотація:
碩士國立東華大學
國際企業學系
106
Employers and labors have encountered more and more conflicts as labor consciousness rises, including the more income, the self-welfare, the less working-hours and how to institutionalize days off. In Taiwan, the Labor law had been enacted twice within thirteen months, and both the labors and employers are concerned the wage and day off regarding each revisions of the Law. The purpose of the study is to investigate the impact the two revisions of the Labor Standards Act on the firms of Taiwan. The study employs the data of TEJ (Taiwan Economic Journal) Financial Databank and event study module to test proposed hypotheses. The sample is composed of all the publicly listed firms of Taiwan, and totally 1677 firms in this study. Two events are used in the study, and the two events are the two revisions of the Law respectively. We find that (1) the first and second enacted law have significantly positive impacts on the abnormal return of the firms of Taiwan; (2) the two revisions have significantly positive impacts on the abnormal return of the firms of higher degree of internationalization. This research can offer the signaling effects of the revisions of the Law and imply to the authorities how to make the trade-off win-win between employers and employees.
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Chen, Shiann-Yuh, and 陳憲裕. "A Research on the Revision of the Organic Act of Judicial Yuan." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/28916819348563205834.
Повний текст джерелаАнотація:
碩士國立臺灣大學
政治學研究所
96
The focus of this thesis is to analyze the restructuring of the Organic Act of Judicial Yuan,in the context of the political and economic development in post-war Taiwan. The thesis takes the lifting of martial law in 1987 and the 1996 general presidential election as two historical "landmarks" which divide the post-war political and economic development of Taiwan into three phases: a period of authoritarian rule, a transitional period, and a period of democratic consolidation.And the role assigned to the judiciary during each phase is examined. Also, from this analysis of the development of the judicial system in post-war Taiwan, future reforms for the Judicial Yuan are envisioned. During the period of authoritarian rule, the judiciary was used as a means of control. So the structure of the judicial system was disarticulated and numerous tactics were utilized to intervene in it.As the authoritarian system started to transform, whereupon the drive from within the civil society and the judicial system emerged to undergo self-examination, and to advance all types of reforms. In addition, after the start of the democratic consolidation phase, how awareness of the supremacy of citizens'' rights gradually awakened and arose. The judiciary was considered that it should genuinely function as the last line of defense for social justice and contribute to the consolidation and deepening of democracy. Every version of Judicial Yuan reform is brought up consequently. This thesis intends to make transparent, to democratize, and to professionalize the judicial system in order to reply to citizens’ demands for judicial reform and to respond to the arrival of globalization. As for the matter of economic benefit, the thesis briefly addresses a modification that, however small, nonetheless can improve the functionality of the Judicial Yuan’s organizational blueprint.
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HSU, JAU-REN, and 許肇仁. "The Influence of The Revision to Labor Standard Act on Labor Health." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/zhvna9.
Повний текст джерелаАнотація:
碩士國立高雄第一科技大學
風險管理與保險系碩士班
106
The purpose of this study is to observe and discuss whether the labor law of labor aged between 18 and 65 will be affected after the revision of the Labor Standards Law in 1991.This study employs data from Survey of Family Income and Expenditure between 2000 and 2004 and removes the revision to Labor Standard Act at 2002. The findings of this study are as follows: First, using the negative binomial regression with difference-in-differences (DID) estimation, we assess whether the frequency of outpatient before and after the revision of the 1991 Labor Standard Act was affected; Second, the ordinary least squares regression with difference-in-differences estimation is used to assess length of stays and the self-pay health expenses . Third, the coefficient of DID has significant negative impact on the dependent variables in three models. In addition, we also found that commercial health insurance has significant positive influence on the dependent variable of the frequency of outpatient. Furthermore, we found that the higher education the less the frequency of outpatient.
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Almeida, Sandra Maria Duarte. "Revisão do ato tributário : a reposição da verdade." Master's thesis, 2019. http://hdl.handle.net/10400.14/33815.
Повний текст джерелаАнотація:
A presente dissertação debruça-se sobre o estudo do instituto da Revisão do Ato Tributário, com especial enfoco nas especificidades do regime da Revisão do Ato por Iniciativa da Administração Tributária – a denominada Revisão Oficiosa. Mais se procura expor a particular relevância prática deste meio de reação no seio do universo das garantias impugnatórias administrativas e contenciosas que constam, nos termos da Lei Tributária, ao dispor dos contribuintes. Posicionando-se enquanto verdadeira “válvula de escape”, porém, ainda com alcance e aplicação prática pouco lineares. Por fim, é feita uma breve, mas esclarecedora, referência às principais questões suscitadas em torno do tema, e bem assim, às respostas e interpretações desenvolvidas pela Jurisprudência e pela Doutrina em relação a esta matéria.This dissertation focuses on the study of the Tax Revision Institute, with special focus on the specifics of the Revision of the Tax Administration Initiative Act - the so called Official Review. The purpose is to expose the particular practical relevance of this medium of reaction within the universe of administrative and contentious impugnatas guarantees that are, according to the Tax Law, available to taxpayers. Positioning itself as a true "escape valve", however, still with little linear range and practical application. Finally, a brief but illuminating reference is made to the main issues raised around the theme, as well as to the answers and interpretations developed by Jurisprudence and the Doctrine in this matter.
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Santos, Rita Marinho Nogueira dos. "Remineralização do esmalte: revisão bibliográfica." Master's thesis, 2016. http://hdl.handle.net/10400.26/17724.
Повний текст джерелаАнотація:
Dissertação para obtenção do grau de Mestre no Instituto Superior de Ciências da Saúde Egas MonizA remineralização do esmalte é um tema muito importante, faz parte da Medicina Dentária conservadora e tem como principal objetivo a preservação do esmalte sem a necessidade de intervenções mais invasivas. Nesta tese vou fazer uma revisão de vários artigos sobre a remineralização do esmalte, especialmente em relação ao tratamento da cárie dentária e da erosão dentária. Escolhi dar mais ênfase a esses temas porque são os temas mais estudados e com que os médicos dentistas mais lidam na sua prática clínica. Por essa razão é muito importante que saibam quais as alternativas existentes e que os ajudem a evitar uma abordagem mais invasiva e permanente. Uma das grandes vantagens da remineralização do esmalte é ser um método mais cómodo para os pacientes e mais económicos o que torna a adesão aos tratamentos mais fácil. Os tratamentos de remineralização do esmalte podem ser usados em casa, como os dentífricos e colutórios, ou de aplicação profissional como é o caso dos vernizes ou do laser de CO2 e Nd:YAG. Existem vários agentes de remineralização do esmalte, como o flúor, o CPP-ACP e o fTCP. Ao longo desta tese irei referir vários estudos sobre esses agentes e outros, sobre a sua forma de aplicação (Dentífricos, vernizes, etc) e sobre os resultados de inúmeros estudos a cerca deles.
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Bing-guang, Pan, and 潘炳光. "News Coverage of Persons with Psychiatric Disabilities Before and After the Mental Health Act Revision." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/11722545848504533236.
Повний текст джерелаАнотація:
碩士高雄師範大學
復建諮商研究所
99
The purpose of this research was to explore the newspaper reports on the persons with psychiatric disabilities by the following aspects: reporting models, reporting subjects, news sources, reporting tones, the presentation of psychiatric characteristics, and the reporting quality. The data was calculated by χ analysis on SPSS program. The results of this research were listed in the following. First of all, in reporting numbers, there were not the significant difference in three phases. Second, the distribution of local news in observation or enforcement phase was significantly less than those in pre-revision phase. Third, the distribution of medicine and health news in observation or enforcement phase was significantly more than those in pre-revision phase. Fourth, in reporting presentation, there was the significant difference in three phases, and pure news pages was mainly presented. Fifth, in reporting subjects, the distribution of violent/abnormal/self-injured behavior, murdered event, right and advocacy, and policy and medicine in observation or enforcement phase were not significantly less than those in pre-revision phase. Sixth, in news sources, there was the significant difference in the reporter/media/author, foreign news, and multi-news in three phases. Seventh, the distribution of negative reporting tones in observation or enforcement phase was not significantly less than those in pre-revision phase. Eighth, the distribution of presentation of negative psychiatric characteristics in observation or enforcement phase was not significantly less than those in pre-revision phase. Ninth, generally, the distribution of reporting faults in observation and enforcement phases was significantly less than those in pre-revision phase. According to the findings, the researcher proposes some practical suggestions. For reporters, taking courses of mental health issues and adopting the attitude of self-discipline were recommended. For rehabilitation counselors, providing report principles and supervising mass media cooperatively were essential. For the policy, revising the thirteenth and fourteenth laws and enforcement rules of the twenty-third law of the Mental Health Policy was suggested. For further studies, recruiting more subjects and incorporating interviews into research methods were preferred.
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Yu, Pei-Ying, and 余珮吟. "The Influence of Labor Standards Act Revision on Listed Companies' Stock Prices in Taiwan's Electronics Industry." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/27f439.
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Tai, Yung-Chieh, and 戴詠潔. "The Study of Financial Consumer Dispute─Focus on the Revision of Financial Consumer Protection Act in 2015." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/q4ns72.
Повний текст джерелаАнотація:
碩士中原大學
財經法律研究所
103
Abstract With the current financial market continues to flourish and the new financial products keep coming into the market, general financial consumers often lack the ability to obtain and perceive the information concerning risk of the modern financial product. Due to the reliance on professionalism of financial service providers, general financial consumers comply with their suggestions which bring about several financial consumer disputes. Financial Consumer Protection Act is enacted for the protection of financial consumers. After the legislation in 2011, it had been amended twice. Furthermore, there was a significant amendment of which the amplitude is very large in 2015. It regulated the financial service providers concerning their duties of disclosure to the consumers etc. which have a significant impact on the operation of the financial sector. In addition to discuss the major revision of this Act, the Thesis discusses the case of the financial disputes, such as important cases handled by the Foundation for Financial Consumer Appraisal Center. It classifies, analyzes and summarizes these cases to expect to sum up the important factors of financial consumer disputes. Regarding to the legal obligations of the financial service providers and the qualification of financial employees, the Thesis also discusses about the related regulations, the professional ethics rules and industry standards that practitioners should be followed.
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Hsueh, Ching-Lin, and 薛慶霖. "The Study of Implementing the Tobacco Hazards Prevention Revision Act in Hsinchu City: Policy Experiences and Dilemmas." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/64194487811311323007.
Повний текст джерелаАнотація:
碩士中華大學
行政管理學系(所)
99
The main purpose of this research is to understand “Tobacco Hazards Prevention Act” implement result in Hsin-Chu city, and mainly divides into three major parts. The first part is our country tobacco control policy development and the operation process, including comparing new and old act. The second part is to explain various tobacco control situations and policy tools in some nations’ experiences, and then analyze tobacco company commonly used counter strategies. Besides, these researches also collect lots of official statistics data and use the interview with the policy stakeholder, and evaluate execution result, and the difficulty in tobacco control policy with Hsin-Chu city. The last part inquires the result according to the practice experience in the case study, and provides that our country will improve in the future or some of the alternative plan. According to the theory and case study ,this research provides six policy recommends, including increases the manpower and utilized the governmental funds, provides the tobacco venders some education and training, pays more attention to the young people who attract the tobacco problem, tobacco hazards prevention revision act emend the law again, establish sanitary police, To sum up, this research expects to improve the implement effects of the Tobacco Hazards Prevention Act Taiwan
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Fernandes, Ana Rita da Silva. "Terapêuticas das White Spot Lesions: revisão sistemática." Master's thesis, 2016. http://hdl.handle.net/10316/35402.
Повний текст джерелаАнотація:
Trabalho final do 5º ano com vista à atribuição do grau de mestre no âmbito do ciclo de estudos de Mestrado Integrado em Medicina Dentária apresentado à Faculdade de Medicina da Universidade de Coimbra.Introdução: A cárie dentária é uma das patologias mais comum e evitável. As primeiras manifestações da progressão da cárie dentária são denominadas por white spot lesions. Estas são definidas como uma desmineralização da superfície e subsuperfície do esmalte, sem que ocorra cavitação e com capacidade de serem revertidas. Objetivo: O objetivo desta revisão sistemática foi investigar quais os agentes de remineralização que são eficazes para o tratamento das white spot lesions. Materiais e Métodos: Para a realização desta revisão sistemática foi efetuada uma pesquisa bibliográfica nas bases de dados Pubmed, Cochrane Library e ScienceDirect com as seguintes palavras-chave: “white spot”, "tooth demineralization", "tooth remineralization", "fluorides”, conjugadas com os conectores boleanos “AND” e “OR”. Os critérios de inclusão foram: estudos clínicos, meta-análises, revisões de literatura e sistemáticas, de setembro de 2005 a setembro de 2015, redigidos em português ou inglês, com resumo disponível. Resultados: Da pesquisa inicial resultaram 273 referências. Após a eliminação de artigos duplicados resultaram 236 referências. Foram excluídas todas as referências não relevantes para a revisão sistemática, resultando 45 estudos potencialmente relevantes. Após leitura do texto integral resultou um total de 13 referências. Conclusão: São necessários mais estudos de evidência científica de modo a preconizar o método terapêutico mais adequado para o tratamento da desmineralização da superfície e subsuperfície do esmalte. Introduction: Dental caries are one of the most common and preventable diseases. The first sign of dental caries are denoted by white spot lesions (WSLs) which can be defined as a demineralization of the enamel surface and subsurface although these lesions can be reversed and do not form cavities. Objectives: The aim of this systematic review was investigate which remineralization agents are effective for the treatment of WSLs. Materials and Methods: For this systematic review a literature search was conducted on Pubmed, Cochrane Library and ScienceDirect with the following keywords: “white spot”, “tooth demineralization”, “tooth remineralization”, “fluorides”, combined with Boolean operators “AND” and “OR”. The inclusion criteria were: clinical trials, meta-analyzes, systematic and literature reviews, from September 2005 to September 2015, written in Portuguese or English, with available abstract. Results: The initial search resulted in 273 references. After elimination of duplicate articles resulted 236 references. After reading titles and abstracts, all non-relevant results were excluded, resulting in 45 potentially relevant studies. After reading the full text, 13 references were included. Conclusion: More studies are required for scientific evidence in order to reach a conclusion of the most suitable therapeutic method for the treatment of surface and subsurface demineralization of the enamel.
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LIU, FENG-CHENG, and 劉峰誠. "By reference to the Rotterdam Rules to study the revision the Carriage of Goods section in Our Maritime Act." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/64696413452170357631.
Повний текст джерелаАнотація:
碩士開南大學
物流與航運管理學系
99
United Nations Commission on International Trade Law finally completed the formation of the Convention-Rotterdam Rules on 11 December 2008. Twenty three Countries have signed the Rules and it is expectable the enforcement of the Convention. Our national law is definitely should be revised to meet the changes of the international trend. This study is based on the latest issue of our Maritime Code of 2009. In comparison with Chapter III of Section I, the carriage of goods and the Rotterdam Rules to put forward proposals of suggestion of revision for the reference of Government.
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Chen, Li-wen, and 陳麗文. "The Impact of The Securities and Exchange Act on Taiwan’s Listed Electronic Companies-The revision of penalty as an Example." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/47889170097319481606.
Повний текст джерелаАнотація:
碩士東吳大學
企業管理學系
98
There are several revisions in the regulations which prohibit inside trading these ten years. However, the impact of the regulations in minimizing the detrimental effects of inside trading is unsettled. That means, no one knows whether the regulations fulfilled its’ goals or not. In this paper, we investigated the impact of the two revisions of the Securities and Exchange Act in Taiwan on several aspects of the market with cost of capital, bid-ask spreads and volatility. After examining a sample of companies listed from 1996 to 2009, we can’t find strong evidence supporting the hypothesis that we have effective security regulations. As a result, we conclude that the change in regulations has no positive impact on the market.
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HUANG, NUAN-FANG, and 黃暖方. "Regulatory Policy of Farmhouse Building in the Urban Planning Areas After the Revision of the Agricultural Development Act of R. O. C." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/58243220950236059696.
Повний текст джерелаАнотація:
碩士國立臺北大學
地政學系
91
The Agricultural Development Act (ADA) was revised by the Legislative Yuan on Jan. 4th 2000 and soon promulgated by the Presidential Decree in the same month on Jan. 26th. Focus of this revision is the adjustment of land policy, the point of policy were transferred from “the right to own and use farmland being limited to the farmer” to “the release of the restriction on farmland transferee and realization of the substantial farmland uses.” The restrictions on farmland transferee were thus released but “the realization of the substantial farmland uses” is till now the primary goal of government’s farmland policy. In the process of revision, the regulatory policy of building constraints of farmhouses provoked a wide-scale concern and even resulted in the resignation of an executive officer. It is for this reason that the adequacy of this policy becomes questionable and its related statutes are worthy of a further reconsideration. The lands in urban-planning areas are particular lands differing from those outside urban-planning areas. Farmlands in these areas not only tend to be the targets of the land-jobbers, due to the impact of urbanization and scarcity of land resource, but also most likely be transferred into non-agricultural use or evaluated for sale. According to what is stated above, besides the ADA and its related regulations, object of this survey is to present the attitudes from all aspects, including that of the regulators, the regulated and the scholars toward the regulatory policy of building constraints of farmhouses. This survey is based on the “theory of regulatory policy”, and its materials were acquired through in-depth interviews with the regulators and the regulated and the questionnaires completed by scholars. Attempts are made in this survey to advance concrete suggestions about policies and statutes, hope it can be a reference for statute revisions in the future. The conclusions of this survey can be stated as what follows: ‧Plans to build concentrated villages should be developed continually and much has to be done in this respect for now. ‧A policy consideration should be made that the primary function of farmhouses must be transferred into habitation and agriculture business its secondary function. ‧In the present stage, few people show the willingness to build farmhouse or to cultivate. ‧For now, a revision is still needed in the regulatory policy of building constraints of farmhouses.
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Oliveira, Frederico Lage de. "Rabdomiólise : revisão bibliográfica com base num caso clinico de etiologia rara." Master's thesis, 2016. http://hdl.handle.net/10451/26566.
Повний текст джерелаАнотація:
Trabalho Final do Curso de Mestrado Integrado em Medicina, Faculdade de Medicina, Universidade de Lisboa, 2016A rabdomiólise é definida como uma condição patológica em que ocorre lesão e necrose das células do músculo-esquelético conduzindo à libertação de material intracelular tóxico para a circulação sanguínea. São várias as causas de uma crise de rabdomiólise, desde crises de etiologia traumática, das mais comuns, a crises causadas por deficiências enzimáticas, menos comuns. Uma dessas deficiências enzimáticas é a deficiência da acil-CoA desidrogenase de cadeia muito longa (VLCAD), e que é caracterizada como um defeito congénito do metabolismo dos ácidos gordos de cadeia muito longa. É causada por uma deficiência da enzima acil-CoA desidrogenase de cadeia muito longa, que catalisa o primeiro passo da β-oxidação dos ácidos gordos. Todos os seres vivos necessitam de energia para crescer, movimentar-se, pensar e realizar qualquer outra atividade. A energia produz-se pela oxidação, principalmente dos açúcares (glicose) e dos ácidos gordos dentro das mitocôndrias, logo na existência de um defeito no metabolismo dos ácidos gordos, principalmente em situações em que as necessidades energéticas sejam maiores, ocorre a incapacidade de se produzir a quantidade de ATP adequada às necessidades das células musculares, e como tal, surgem as situações de rabdomiólise. Frequentemente a rabdomiólise associa-se a lesão renal aguda (LRA), sendo essencial um tratamento eficaz para diminuir a morbilidade e mortalidade. Além do tratamento da LRA, é imprescindível tratar a etiologia base e principalmente no caso das deficiências enzimáticas é muito importante adotar medidas preventivas.
Rhabdomyolysis is defined as a pathological condition in which there is injury and necrosis of skeletal muscle cells, leading to release of toxic intracellular material into the bloodstream. There are several causes of rhabdomyolysis crisis, from traumatic etiology, the most common, to crisis caused by enzyme deficiencies, less common. One of these deficiencies is the enzymatic deficiency of Acyl- CoA dehydrogenase, very long chain (VLCAD), which is characterized as a congenital defect in the metabolism of very long chain fatty acids. It is caused by a deficiency of very long chain Acyl CoA dehydrogenase enzyme, that catalyzes the first step of the β - oxidation of fatty acids. Every living being needs energy to grow, move, think and perform other activities. The energy is produced by oxidation, mainly of sugars (glucose) and fatty acids into the mitochondria. The existence of a defect in the metabolism of fatty acids, particularly in activities where energy needs are greater than usual, causes an inability to produce adequate quantities of ATP to support the muscle cells necessities, causing rhabdomyolysis. Often rhabdomyolysis is associated with acute kidney injury (AKI), and an effective treatment is essential to reduce mortality and morbidity. In addition to the treatment of AKI is essential to treat the underlying etiology and especially in the case of enzyme deficiencies is very important to take preventive measures.
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Lee, Hao-Hung, and 李浩泓. "Revising Time Limitations on Taxable Amounts of Sales Return and Its Obligation in the Business Tax Act." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/00975622349320389584.
Повний текст джерелаАнотація:
碩士國立臺灣大學
法律學研究所
102
Business tax is a kind of obligation which belongs to consumptions and will occur when it conforms to the rules. However, double taxation is the most essential problem while collecting business tax.In order to solve the problem of double taxation, Taiwan law adopted the system of Value Added Tax (VAT) from Europe. By using this new system, the amount of business tax payable by a business entity will be the difference between the output tax in a tax period and the input tax in the same period, which gradually shifted the tax burden to the final consumers. To be more specific, when the business entity applies for cancellation of a contract to file sales returns, the tax law prescribes specific rules which allow the business entity to make restitution through revising the amount of tax. However, in Taiwan, the Board of National Tax Administration does not realize that purchase returns should be adjusted accordingly with sales returns, which cause problems when filing the tax and increase additional burden to both seller and buyer.The purpose of this thesis is to show the outline of this problem by clarifying the legal concept of sales returns and organizing the related judgments made by the Administrative Court. It can be expected that after classifying these questions, both judgment in the court and the scholarly community can fully realize the problem and amend a more reasonable tax law to facilitate the economic development.
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Chang, Yu, and 張玉. "The Influence of the Revision of “Public Assistance Act” in 2008 on the Eligibility of Various Low-Income Family Household Types at Taipei City." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/67385877863648149164.
Повний текст джерелаАнотація:
碩士臺灣大學
社會工作學研究所
98
The main purpose of this research is to verify the influence of the revision of “Public Assistance Act” in 2008 on the eligibility of various low-income family household types.This research takes Taipei citizens as the object. Using both secondary data analysis and depth interviews, we evaluated the influence on household composition resulting from some new regulations to first-degree relatives and the exclusion of the person who fails to support the applicant, described in Article 5, Paragraph 2, Subparagraph 8. The finding shows, due to the new law, 867 households turned into the low-income families and 375 households were revoked. Because the lineal blood relatives listed were confined to first-degree, the major family style of the low-income becomes from nuclear family to stem family, and the dependent ones of family members are the major ones being excluded. The finding also shows administrative discretion in the article 5 of the Act not only offers the guideline of the procedure but also has many advantages. By the discretion in the article 5 of the Act, the authorities could strive for the welfare of the disadvantaged actively, gain the flexibility of calculating people in the household, attain the treatment goal, check on the welfare resources delivery, and find a solution in transitional stage to link other welfare resources. However, the difficulties of operating the procedure and uncertainties for applying criteria are disadvantages. According to Contingency Ethical Decision-Making , of personal factors, personal career experiences, life experiences, and values would have impact on the decision-making. Of the referent group, colleagues, supervisors, and higher superintendents make different. And of situational evaluation, social workers follow the principals drew by the department of welfare of Taipei city government, but also make the judgment after evaluating the cases. After the reform of Public Assistance Act of 2008, there is still long way to go. Operational difficulties of evaluating the applicant need to be considered. This study suggests that, in order to support the need, social legislation be consistent with the actual living conditions and supplementary measures be designed.
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Ji, Yu-Hong, and 紀育泓. "The Study on the Revisions of Electricity Enterprises ACT-from the perspectives of deregulation of electricity market and IPP Procurement Contract." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/90923693447682632745.
Повний текст джерелаАнотація:
碩士國立雲林科技大學
科技法律研究所碩士班
101
To solve the long-time deficit of Taiwan Power Company and CPC Corporation, the government, in 2012, proposed to raise the price of petroleum and electricity. As the result, the public began to question the low operation efficiency of Taiwan Power Company, especially the control of operation cost. Among these issues, the most important one is the contract and cost in respect of the purchase of electricity from the private electricity companies under the policy of electricity industry liberalization. This issue further resulted in the amendment of the Electricity Act in Legislative Yuan. Since the price of electricity is always the most watched issue to the people, the amendment of the Electricity Act will definitely affect the structure of electricity market in Taiwan. It will dramatically impact the development of electricity industry, as well as the electricity for the livelihood. This essay will firstly explore the theoretical basis of electricity industry liberalization, the development of electricity industry liberalization worldwide, and the purchase contract of electricity of private electricity companies. The policies of electricity industry and electricity industry liberalization will be discussed on the basis of aforementioned study. Finally, this essay will analyze if the amendment of the Electricity Act is appropriate.