Дисертації з теми "Hybrid entity"

Information Extraction (IE) is the process of extracting structured and important pieces of information from a set of unstructured text documents in natural language. The final goal of structured information extraction is to populate a database and reach data effectively. Our study focuses on named entity recognition (NER) which is an important subtask of IE. NER is the task that deals with extraction of named entities like person, location, organization names, temporal expressions (date and time) and numerical expressions (money and percent). NER research on Turkish is known to be rare. There are rule-based, learning based and hybrid systems for NER on Turkish texts. Some of the learning approaches used for NER in Turkish are conditional random fields (CRF), rote learning, rule extraction and generalization. In this thesis, we propose a learning based named entity recognizer for Turkish texts which employs a modified version of Bayesian learning as the learning scheme. To the best of our knowledge, this is the first learning based system that uses Bayesian approach for NER in Turkish. Several features (like token length, capitalization, lexical meaning, etc.) are used in the system to see the effects of different features on NER process. We also propose hybrid system where the Bayesian learning-based system is utilized along with a rule-based recognition system. There are two different versions of the hybrid system. Output of rule-based recognizer is utilized in different phases in these versions. We observed increase in F-Measure values for both hybrid versions. When partial scoring is active, hybrid system reached 91.44% F-Measure value
where rule-based system result is 87.43% and learning-based system result is 88.41%. The hybrid system can be improved by utilizing rule-based and learning-based components differently in the future. Hybrid system can also be improved by using different learning approaches and combining them with existing hybrid system or forming the hybrid system with a completely new approach.

Since the proposal of hypertext by Tim Berners-Lee to his employer CERN on March 12, 1989 the World Wide Web has grown to more than one billion Web pages and still grows. With the later proposed Semantic Web vision,Berners-Lee et al. suggested an extension of the existing (Document) Web to allow better reuse, sharing and understanding of data. Both the Document Web and the Web of Data (which is the current implementation of the Semantic Web) grow continuously. This is a mixed blessing, as the two forms of the Web grow concurrently and most commonly contain different pieces of information. Modern information systems must thus bridge a Semantic Gap to allow a holistic and unified access to information about a particular information independent of the representation of the data. One way to bridge the gap between the two forms of the Web is the extraction of structured data, i.e., RDF, from the growing amount of unstructured and semi-structured information (e.g., tables and XML) on the Document Web. Note, that unstructured data stands for any type of textual information like news, blogs or tweets. While extracting structured data from unstructured data allows the development of powerful information system, it requires high-quality and scalable knowledge extraction frameworks to lead to useful results. The dire need for such approaches has led to the development of a multitude of annotation frameworks and tools. However, most of these approaches are not evaluated on the same datasets or using the same measures. The resulting Evaluation Gap needs to be tackled by a concise evaluation framework to foster fine-grained and uniform evaluations of annotation tools and frameworks over any knowledge bases. Moreover, with the constant growth of data and the ongoing decentralization of knowledge, intuitive ways for non-experts to access the generated data are required. Humans adapted their search behavior to current Web data by access paradigms such as keyword search so as to retrieve high-quality results. Hence, most Web users only expect Web documents in return. However, humans think and most commonly express their information needs in their natural language rather than using keyword phrases. Answering complex information needs often requires the combination of knowledge from various, differently structured data sources. Thus, we observe an Information Gap between natural-language questions and current keyword-based search paradigms, which in addition do not make use of the available structured and unstructured data sources. Question Answering (QA) systems provide an easy and efficient way to bridge this gap by allowing to query data via natural language, thus reducing (1) a possible loss of precision and (2) potential loss of time while reformulating the search intention to transform it into a machine-readable way. Furthermore, QA systems enable answering natural language queries with concise results instead of links to verbose Web documents. Additionally, they allow as well as encourage the access to and the combination of knowledge from heterogeneous knowledge bases (KBs) within one answer. Consequently, three main research gaps are considered and addressed in this work: First, addressing the Semantic Gap between the unstructured Document Web and the Semantic Gap requires the development of scalable and accurate approaches for the extraction of structured data in RDF. This research challenge is addressed by several approaches within this thesis. This thesis presents CETUS, an approach for recognizing entity types to populate RDF KBs. Furthermore, our knowledge base-agnostic disambiguation framework AGDISTIS can efficiently detect the correct URIs for a given set of named entities. Additionally, we introduce REX, a Web-scale framework for RDF extraction from semi-structured (i.e., templated) websites which makes use of the semantics of the reference knowledge based to check the extracted data. The ongoing research on closing the Semantic Gap has already yielded a large number of annotation tools and frameworks. However, these approaches are currently still hard to compare since the published evaluation results are calculated on diverse datasets and evaluated based on different measures. On the other hand, the issue of comparability of results is not to be regarded as being intrinsic to the annotation task. Indeed, it is now well established that scientists spend between 60% and 80% of their time preparing data for experiments. Data preparation being such a tedious problem in the annotation domain is mostly due to the different formats of the gold standards as well as the different data representations across reference datasets. We tackle the resulting Evaluation Gap in two ways: First, we introduce a collection of three novel datasets, dubbed N3, to leverage the possibility of optimizing NER and NED algorithms via Linked Data and to ensure a maximal interoperability to overcome the need for corpus-specific parsers. Second, we present GERBIL, an evaluation framework for semantic entity annotation. The rationale behind our framework is to provide developers, end users and researchers with easy-to-use interfaces that allow for the agile, fine-grained and uniform evaluation of annotation tools and frameworks on multiple datasets. The decentral architecture behind the Web has led to pieces of information being distributed across data sources with varying structure. Moreover, the increasing the demand for natural-language interfaces as depicted by current mobile applications requires systems to deeply understand the underlying user information need. In conclusion, the natural language interface for asking questions requires a hybrid approach to data usage, i.e., simultaneously performing a search on full-texts and semantic knowledge bases. To close the Information Gap, this thesis presents HAWK, a novel entity search approach developed for hybrid QA based on combining structured RDF and unstructured full-text data sources.

La transparence est une image : un objet transparent tend à se soustraire à la vue et peut, par voie de conséquence, être considéré comme inexistant.En droit fiscal, ce terme est utilisé pour désigner un régime au sens duquel les revenus réalisés par une société ne sont pas imposés entre ses mains, mais entre celles de ses associés. La transparence fiscale s’oppose ainsi à l’opacité qui implique que la société supporte effectivement la charge de l’impôt.Cela étant, en droit français, la doctrine a recours au terme de translucidité, plutôt qu’à celui de transparence, pour indiquer que l’existence de la structure sociale demeure, dans une certaine mesure, prise en compte. En elle-même, cette variation sémantique n’est pas neutre : elle trahit une originalité du droit français par rapport aux droits fiscaux étrangers. Celle-ci se traduit par une série d’effets désavantageux pour le contribuable ayant recours à des structures relevant de ce régime. Outre l’analyse des aspects techniques de la translucidité, les productions scientifiques consacrées à ce régime se sont, pour beaucoup, interrogées sur la possibilité de le réformer. À titre principal, l’objectif était d’aligner ce dernier sur les régimes de transparence fiscale pouvant être observés en droit étranger afin de renforcer l’attractivité fiscale de la France dans un contexte international fortement marqué par une concurrence fiscale entre les États. Bien que suscitant l’adhésion d’un certain nombre d’auteurs, la question de la réforme se heurtait également à des oppositions. D’aucuns faisaient valoir que les régimes de transparence fiscale sont connus pour être utilisés à des fins d’évasion fiscale. À cet égard, la préservation des recettes fiscales de la France ainsi que la volonté de ne pas tomber dans les excès d’une concurrence fiscale dommageable appelaient à rejeter une telle réforme. Cependant, cette analyse est critiquable car les risques d’instrumentalisation ne concernent pas uniquement les régimes standards de transparence fiscale. Ils affectent encore le régime français de translucidité, de sorte qu’il faut considérer qu’il s’agit-là d’un problème indépendant dont il convient également de tenir compte aux côtés de la question de la réforme. L’objectif de cette étude sera de revenir sur l’ensemble de ces difficultés en s’interrogeant sur le fait de savoir s’il est possible de reparamétrer la fiscalité qui entoure le régime français de translucidité de façon à renforcer l’attractivité fiscale de la France tout en améliorant les moyens de lutte contre les pratiques d’évasion fiscale qui cherchent à en exploiter les faiblesses. La démarche suivie pour répondre à cette question consiste à dresser un état des lieux détaillé des problèmes que soulève l’utilisation des régimes de transparence et de translucidité sur le plan international. Il s’agit, ensuite, de réfléchir aux solutions qui peuvent être apportées aux différents problèmes identifiés, à l’issue de ce travail préliminaire. Dans le cadre de cette étude, nous soutiendrons que la fiscalité se rapportant aux sociétés de l’article 8 du CGI peut être reparamétrée dans un sens qui renforce l’attractivité fiscale de la France tout en limitant son exposition à des pratiques évasives. Pour ce faire, la réforme de la translucidité doit s’accompagner de l’adoption de mesures anti-évasion complémentaires. En l’état des dernières évolutions ayant marqué la fiscalité française et internationale, il apparaît qu’une série de dispositions destinées à éliminer les montages prenant appui sur des structures transparentes ont été adoptées dans un grand nombre d’États développés, dont la France fait partie. Toutefois, la volonté de mettre un terme à la singularité française, concernant le régime de l’article 8, demeure toujours dans l’attente d’être concrétisée au moyen d’une réforme
The concept of transparency is better thought of as an image. Accordingly, transparent things have a tendency to withdraw from the realm of the visible and, as a consequence, can be deemed inexistent.In the field of tax law, this term is used to refer to a regime whereby the income generated by an entity is not taxed to it, but to its owners. As such, tax transparency presents itself as an alternative to tax opacity pursuant to which an entity is to bear itself the burden of taxation.Be that as it may, in French tax law, scholars often resort to the term of translucency instead of that of transparency in order to emphasize the fact that the existence of the legal structure is not completely overlooked.This shift of vocabulary is of the essence. It is shedding light on what could be described as a French peculiarity in comparison to foreign tax law. Under it, the taxpayer that happens to be a partner in a French partnership suffers from a series of detrimental tax consequences.Apart from the analysis of the technicalities of translucency, scholarly writings dedicated to this regime have been questioning the possibility to change it. The objective was primarily to align this latter with tax transparency regimes as they happen to be abroad with a view to strengthening France tax attractiveness in a global context profoundly shaped by tax competition between States.Albeit appealing to many authors, the problem of the tax reform faces opposition. As tax transparency regimes are known to be instrumentalized to achieve tax arbitrage, it was held that concern of maintaining a certain level of fiscal resources as well as the will not to fall into the trap of harmful tax competition compelled to reject such a project. However, this analysis is not accurate, as the possibility to set up tax schemes is not peculiar to standard tax transparency regimes, but also applies to French translucency. Such being the case, tax arbitrage issues are to be deemed an independent matter that needs to be dealt with alongside the problem of the reform.This thesis aims at demonstrating that it is possible to propose an overhaul of French partnership taxation that manages to improve its tax attractiveness without renouncing to hinder tax arbitrage practices relying on tax transparency regimes’ weaknesses.To do so, the reasoning followed implies to identify, beforehand, the problems raised by the use of tax transparency and translucency regimes on an international scale. On that basis, a reflection on the possible solutions that can be brought forward is then to be conducted.In the course of this study, we contend that taxation related to French partnerships can be overhauled in a way that both strengthens France tax attractiveness and limits its vulnerability to tax arbitrage. In that respect, the reform concerning translucency has to be completed by the introduction of special anti-avoidance rules. As of the latest changes regarding French and international tax law, it appears that a series of legal provisions meant to thwart tax schemes relying on tax transparent structures has been adopted in a wide number of States, France included. Nonetheless, the objective to put an end to the French peculiarity remains in anticipation of a real modification

Companies do not exist in isolation. They are embedded in structural relationships with each other. Mapping a given company’s relationships with other companies in terms of competitors, subsidiaries, suppliers, and customers are key to understanding a company’s major risk factors and opportunities. Conventionally, obtaining and staying up to date with this key knowledge was achieved by reading financial news and reports by highly skilled manual labor like a financial analyst. However, with the development of Natural Language Processing (NLP) and graph databases, it is now possible to systematically extract and store structured information from unstructured data sources. The current go-to method to effectively extract information uses supervised machine learning models, which require a large amount of labeled training data. The data labeling process is usually time-consuming and hard to get in a domain-specific area. This project explores an approach to construct a company domain-specific Knowledge Graph (KG) that contains company-related entities and relationships from the U.S. Securities and Exchange Commission (SEC) 10-K filings by combining a pre-trained general NLP with rule-based patterns in Named Entity Recognition (NER) and Relation Extraction (RE). This approach eliminates the time-consuming data-labeling task in the statistical approach, and by evaluating ten 10-k filings, the model has the overall Recall of 53.6%, Precision of 75.7%, and the F1-score of 62.8%. The result shows it is possible to extract company information using the hybrid methods, which does not require a large amount of labeled training data. However, the project requires the time-consuming process of finding lexical patterns from sentences to extract company-related entities and relationships.
Företag existerar inte som isolerade organisationer. De är inbäddade i strukturella relationer med varandra. Att kartlägga ett visst företags relationer med andra företag när det gäller konkurrenter, dotterbolag, leverantörer och kunder är nyckeln till att förstå företagets huvudsakliga riskfaktorer och möjligheter. Det konventionella sättet att hålla sig uppdaterad med denna viktiga kunskap var genom att läsa ekonomiska nyheter och rapporter från högkvalificerad manuell arbetskraft som till exempel en finansanalytiker. Men med utvecklingen av ”Natural Language Processing” (NLP) och grafdatabaser är det nu möjligt att systematiskt extrahera och lagra strukturerad information från ostrukturerade datakällor. Den nuvarande metoden för att effektivt extrahera information använder övervakade maskininlärningsmodeller som kräver en stor mängd märkta träningsdata. Datamärkningsprocessen är vanligtvis tidskrävande och svår att få i ett domänspecifikt område. Detta projekt utforskar ett tillvägagångssätt för att konstruera en företagsdomänspecifikt ”Knowledge Graph” (KG) som innehåller företagsrelaterade enheter och relationer från SEC 10-K-arkivering genom att kombinera en i förväg tränad allmän NLP med regelbaserade mönster i ”Named Entity Recognition” (NER) och ”Relation Extraction” (RE). Detta tillvägagångssätt eliminerar den tidskrävande datamärkningsuppgiften i det statistiska tillvägagångssättet och genom att utvärdera tio SEC 10-K arkiv har modellen den totala återkallelsen på 53,6 %, precision på 75,7 % och F1-poängen på 62,8 %. Resultatet visar att det är möjligt att extrahera företagsinformation med hybridmetoderna, vilket inte kräver en stor mängd märkta träningsdata. Projektet kräver dock en tidskrävande process för att hitta lexikala mönster från meningar för att extrahera företagsrelaterade enheter och relationer.

Includes bibliographical references
The OECD made certain recommendations in its 2014 discussion draft, "Neutralising the Effects of Hybrid Mismatch Arrangements", comprising recommendations on domestic law and double tax convention measures. This dissertation assesses the potential implication of these recommendations for South Africa's tax laws and double tax conventions as these relate to cross border financing arrangements between two taxpayers using hybrid instruments or hybrid entities. These hybrid entities and mismatches and which give rise to mismatch outcomes either through a deduction arising in either jurisdictions or a deduction arising in one jurisdiction without an inclusion in income in the other jurisdiction. This assessment is made to understand how these recommendations could impact on South Africa's tax laws and double tax conventions. This impact is assessed by determining the publically expressed sentiment of the South African government towards the OECD's base erosion and profit shifting proposals and thereafter by assessing how the above noted recommendations may interact with the Income Tax Act and South Africa's double tax conventions to address mismatches within the scope of this dissertation. This interactions is assessed by: reviewing the treatment of cross border hybrid instrument and hybrid entity arrangements in the Income Tax Act, the withholding tax measures in the Income Tax Act, the treatment of these arrangements in double tax conventions concluded by South Africa, and the interaction of the recommendations in the above OECD report with the Income Tax Act and double tax conventions concluded by South Africa. Conclusions are then drawn from this analysis. The review of publically expressed sentiments of the South African government evidenced support for the OECD's base erosion and profit shifting proposals but also a sensitivity to South Africa's tax sovereignty. The review of the treatment in the Income Tax Act of the arrangements within the scope of this dissertation found that at times the Income Tax Act potentially did not resolve the mismatches of concern and that withholding tax may not have the potential to comprehensively preserve the tax base against these arrangements, particularly taking into account the influence of double tax conventions. The review of the recommendations in the above OECD report found that these recommendations could assist existing domestic tax law measures in addressing the mismatch outcomes of concern, albeit not necessarily comprehensively and potentially at the cost of added complexity. It was also found that the double tax convention recommendations appeared to have limited impact to clarifying and confirming the existing treatment of arrangements involving hybrid entities. These findings are significant as they indicate a support for the OECD's recommendations by the South African government and that the recommendations could assist in addressing the mismatch outcomes addressed in this dissertation.

Målet med detta projekt var att utforma ett tidsrapporteringssystem åt Online CC AB för att effektivisera deras kunders tidsrapportering. Systemet är en webbapplikation som ska användas till att rapportera in tid som framdeles kan exporteras till valfritt lönesystem för lönehante-ring av personal. Detta system är grunden för ett framtida, fulländat system som har utökad funktionalitet. Produkten togs fram med Ex-treme Programming samt testdriven utveckling. Under utvecklingen jobbade utvecklingsgruppen med välkända och beprövade metoder för att säkerställa ett system av hög kvalité. Webbapplikationen nyttjar moderna teknologier och ramverk för webbutveckling – inklusive Microsofts ASP.NET MVC 4 och Entity Framework. Det visade sig att apputveckling är ett diffust område där de senaste verktygen inom verksamhetsgrenen inte förhållandevis förenklade arbetet. Ett system som fungerar såväl på mobila enheter, i form av en hybridapplikation, som stationära enheter, som webbapplikation, krävde att utvecklings-gruppen var erfarna inom respektive områden. I slutet av projektet var inte alla ställda krav uppfyllda - men eftersom vi använder oss av testdriven utveckling så är systemet fullt operationsdugligt. De krav som implementerades, gjordes det till fullo. Till sist så kan det visa sig att de senaste teknologierna och ramverken inte alltid är de bästa att nyttja. Mer beprövade metoder och teknologier kan i vissa fall vara mer lämpliga.
The goal of this project was to design a timesheet system for Online CC AB in order to make time reporting more efficient for their customers. The system is a web application that is to be used for time reporting in-which, later on can be exported to a salary system of their choice for salary transactions of personnel. This system is the foundation for a future, all-in-one system with extended functionality. The product was produced using Extreme Programming and Test-Driven Development. During development the development team worked with well-renowned and well-tried methods to ensure a system with the utmost quality. The web application utilizes modern technologies and frame-works for web development – including Microsoft’s ASP.NET MVC 4 and Entity Framework. It’s shown that app development is a diffuse field in which the latest tools within the field do not comparatively simplify the work. A system that works on as-well as mobile units, in the form of a hybrid application, as stationary units, in the form of a web application, demands the development team to be experienced within respective fields. At the end of the project not all requirements are met – however due to us using Test-Driven Development, the system is fully operational. Those requirements that were implemented are done so fully. Furthermore, it’s shown that the latest technologies and frame-works not always are best-suited for usage. More well-tried methods and technologies can in some cases be more appropriate

Orientador: Silvana Aparecida Borsetti Gregorio Vidotti
Resumo: A publicação de resultados de pesquisa com base no documento textual vem sendo considerada desde o século XVII como a principal via de comunicação científica. A chegada na Ciência do paradigma baseado nos dados e do movimento da Ciência Aberta inicia a demanda de publicação de outros ativos/assets de pesquisa de diferente natureza. Contrastamos a necessidade de novas vias e abordagens à publicação de forma que os ativos/assets possuam uma adequada descrição para garantir a encontrabilidade, o acesso, o reuso e a reprodutibilidade. Uma das vias para essa publicação é a publicação científica ampliada. Com base nas ferramentas fornecidas pelo método quadripolar, esta pesquisa analisa as transformações epistemológicas, teóricas e técnicas do processo de comunicação científica com o objetivo de formalizar um modelo para as publicações ampliadas, que considere os aspectos semióticos derivados da hibridação de linguagens neste tipo de publicação e dos relacionamentos entre as diferentes entidades que compõem a publicação. A análise parte da conceitualização da publicação ampliada como um espaço semiótico de topografia tanto homogênea quanto heterogênea, devido a sua composição por objetos de diferente natureza. Realiza-se um mapeamento de diferentes ambientes de publicação para extrair as entidades que podem compor uma publicação ampliada. Essas entidades, junto com a dimensão executável que representa e estabelece o processo de criação e lógica entre as entidades, conformam a base ... (Resumo completo, clicar acesso eletrônico abaixo)
Abstract: The publication of research results based on the textual document has been considered since the 17th century as the primary means of scientific communication. The arrival in Science of the paradigm based on data and the Open Science movement initiates the demand for publication of other research assets/assets of different nature. We contrast the need for new ways and approaches to the publication of assets to have an adequate description to ensure the findability, access, reuse and reproducibility. One of the avenues for this publication is the expanded scientific publication. Based on the tools provided by the quadripolar method, this research analyses the epistemological, theoretical and technical transformations of the scientific communication process. The main aim is to formalize a model for enhanced publications, which considers the semiotic aspects derived from the hybridization of languages in this type of publication and the relationships between the different entities that comprise the publication. The analysis starts from the conceptualization of enhanced publications as semiotic spaces of homogeneous and heterogeneous topography, due to their composition by objects of different nature. A mapping of different publication environments is performed to extract the entities that can compose an enhanced publication. These entities, together with the executable dimension that represents and establishes the creation process and logic between the entities, form the basis of... (Complete abstract click electronic access below)
Doutor

Nous vivons aujourd'hui dans un monde de plus en plus complexe et interconnecté où de nombreuses entités, de plus en plus intelligentes, génèrent une multitude d'interactions qui peuvent contribuer à enrichir leurs capacités. Nous nous intéressons à la collaboration qui favorisera la réalisation de tâches complexes par ces machines d'aujourd'hui et de demain en stimulant ces interactions structurées et en intégrant des processus de décisions intelligents. Par ce biais, cela contribuera à améliorer leur fonctionnement et pourra participer à leur perfectionnement (meilleures connaissances de leur environnement, rapidité d'action et de décision, apport de nouvelles compétences). L'objectif principal de la thèse est donc de contribuer à la compréhension de ce qu'est la collaboration, de sa définition à sa mise en œuvre, en mettant en lumière ses concepts sous-jacents. Nous proposons une méthode d'analyse du besoin et des contraintes ainsi qu'un modèle d'architecture d'agent collaboratif (HACCA) permettant d'intégrer toutes les caractéristiques des processus collaboratifs que nous présentons. Nous présentons également une première implémentation dans la plateforme multi-agents GAMA.Dans le cadre de cette étude, nous nous intéressons à deux cas d'application d'entités mobiles : les drones et les véhicules connectés. Ainsi nous contribuons également plus largement aux besoins d'autonomie et de décision des drones, des véhicules connectés et autonomes du futur, dans un contexte temporel contraint où la qualité des interactions est primordiale pour optimiser le processus de réalisation des objectifs
We live today in an increasingly complex and interconnected world where many entities, increasingly intelligent, generate a multitude of interactions that can contribute to enrich their capabilities.We are interested in collaboration that will enable complex tasks to be performed by these machines of today and tomorrow by stimulating these structured interactions and integrating intelligent decision-making processes. In this way, it will contribute to improve their functioning and will be able to participate in their improvement (better knowledge of their environment, speed of action and decision-making, provision of new skills).The main objective of the thesis is therefore to contribute to the understanding of what collaboration is, from its definition to its implementation, by highlighting its underlying concepts. We propose a method of analysis (needs and constraints) and a collaborative agent architecture model (HACCA) to integrate all the characteristics of the collaborative processes that we present. We are also showing a first implementation in the GAMA multi-agent platform.As part of this study, we are interested in two cases of application of mobile entities: drones and connected vehicles.Thus we also contribute more to the autonomy needs and decision-making process of drones, connected and autonomous vehicles of the future, in a constrained temporal context where the quality of interactions is essential to optimize the process of achieving objectives

Ce travail analyse la manière dont le droit fiscal appréhende les entités dépourvues de la personnalité morale. Si la reconnaissance de la personnalité morale doit s’entendre comme une technique d’imputation de droits et d’obligations, certaines entités françaises se voient reconnaître la qualité de personne par le droit fiscal, alors qu’elles sont dépourvues de cette qualité sur le plan du droit privé. Le droit fiscal français confère à ces entités des droits et des obligations en matière fiscale, notamment dans la phase de l’établissement de l’impôt et du contrôle fiscal (personnalité fiscale affaiblie). Parfois, le droit fiscal leur reconnaît même la qualité de contribuable et celle d’acteur dans le cadre du contentieux fiscal (personnalité fiscale affirmée). Ce constat incite à une réflexion sur l’existence d’un fondement théorique pouvant justifier ce processus de personnification. L’étude des droits français et étrangers (Allemagne, Luxembourg et Italie) démontre que le processus de personnification en droit fiscal a souvent un fondement patrimonial. Ce fondement se traduit, en droit français, par la notion de patrimoine fiscal. La théorie du patrimoine fiscal est influencée, d’une part, par la théorie subjectiviste d’Aubry et Rau, dès lors qu’elle réinstaure le lien entre la personne et le patrimoine sur le plan fiscal, et d’autre part, par la théorie objectiviste du patrimoine et du Zweckvermögen, qui a déjà été intégrée formellement dans les ordres fiscaux allemand, luxembourgeois et italien. Si cette théorie du patrimoine fiscal a été développée pour les entités françaises, les entités étrangères doivent être mises à l’épreuve de cette dernière, avec l’objectif de créer un système cohérent, simple et conforme au droit européen. La qualification des entités étrangères en France repose actuellement sur une variété de méthodes qui peuvent se heurter à cet objectif. Si le test de ressemblance créé par les juges fiscaux reste la méthode la plus appropriée, ce n’est qu’à la condition qu’il intègre les principes de la théorie du patrimoine fiscal. A long terme, il s’agira, toutefois, de réfléchir à des alternatives plus progressives, telles qu’un système multilatéral fondé sur la pleine reconnaissance du statut fiscal des entités étrangères
This work analyses the way in which tax law deals with entities with no legal personality. The recognition of legal personality is a technique used to attribute rights and obligations both under French private law and French tax law. Some French entities are treated as persons for tax law purposes, but do not have this status under private law. In particular, French tax law imposes on such entities rights and obligations in tax matters, in particular during the tax assessment and tax audit (limited tax personality). Sometimes, tax law even recognises their status as taxpayers and as actors in tax disputes (full tax personality). This observation calls for consideration of the existence of a theoretical basis that could justify this personification in tax law. On the basis of a study of French and foreign law (Germany, Luxembourg and Italy), it becomes clear that the personification in tax law often has a patrimonial basis and is reflected, in French law, in the notion of tax patrimony or estate. On the one hand, this theory takes its inspiration from the subjectivist theory of patrimony, inaugurated by Aubry and Rau, since it re-establishes the link between the person and the patrimony from a tax point of view. On the other hand, this theory has its roots in objectivist theory of patrimony and the German concept of Zweckvermögen, which is already included in German, Luxembourg and Italian tax systems. It is is important that this theory of tax patrimony also apply to foreign entities with no legal personality, so as to create a coherent, simple system that complies with European law. In France, the qualification of foreign entities is however often based on methods that may conflict with this objective. The resemblance test created by the French tax judges remains the most appropriate method in this context, provided that such a test incorporates the principles of the theory of tax patrimony. In the long-term, however, it will be necessary to consider more progressive alternatives, such as a multilateral system based on full recognition of the tax status of foreign entities

This thesis proposes a hybrid brain-computer interface (BCI) system that consists of a self-paced BCI (SBCI) and an eye-tracker to operate a virtual keyboard. The design aims to overcome the difficulties encountered by individuals with disabilities that prohibit them from using a standard keyboard and a mouse. To make a text-entry of a letter/word, the user of the proposed system should gaze at the target for at least a specific period of time (called the dwell time) and then attempt a hand extension movement that activates the SBCI. Although the SBCI is available for use at any time, a built-in sleep mode is activated when the user is not looking at a letter/word or when the user gazes at a letter/word for less than the dwell time. Such a design has the advantage of greatly minimizing the false positive (FP) outcomes compared to state-of-the-art SBCIs. While operating a pure or a hybrid BCI, artefacts such as ocular and muscle artefacts frequently contaminate the EEG signals and subsequently the BCI's performance is degraded. To overcome this problem, the thesis proposes two algorithms for detecting and removing various types of artefacts. Both algorithms are fully automatic and do not use additional electrooculogram, electromyogram or frontal/temporal EEG channels. They also allow real-time processing. The proposed artefact removal algorithm does not require long data segments and reduces the signal distortion. When the artefact detection and removal algorithms are applied to our hybrid BCI, we demonstrate that for dwell time threshold of 0.0s, the number of FPs/minute is two and the true positive rate (TPR) is 44.7%, which is more than 15.0% higher compared to other state-of-the-art artefact handling methods. As the dwell time increases to 1.0s, the TPR increases to 73.1%. Finally, an algorithm that adaptively updates the classifier of the hybrid BCI during online operation is proposed. This allows the system to adapt to changes in the properties of EEG signals and improves its performance. We show that in our application, the proposed algorithm successfully reduces the number of FPs generated per minute. It also outperforms other state-of-the-art adaptive classifiers used in this study.

La synthèse et la caractérisation d’oxo-entités de titane contenant des substituants aromatiques ainsi que leur utilisation dans des matériaux hybrides est présentée. Deux voies de synthèse ont été choisies, de façon à contrôler la structure et morphologie des entités formées : La première est la réaction entre un précurseur de titane et un léger excès d’acide carboxylique qui conduit à l’obtention d’oxo-alcoxo clusters de titane de formule Ti6O4(C6H5COO)8(OR)8 ou TixOy(CH2=CH-C6H4COO)z(OPri)z. La deuxième est la réaction réalisée avec un fort excès d’acide pour substituer tous les isopropoxides. Ainsi, l’oxo-carboxo cluster de titane de formule Ti8O8(C6H5COO)16. (C6H5COOH)2. H2O, ainsi que des oxo-entités de titane fonctionnalisées avec des groupements amino, nitro et hydroxo ont été obtenues. Ensuite, l’incorporation des oxo-alcoxo clusters dans des matrices organiques et/ou organique-inorganiques, de façon à en modifier les propriétés thermiques ou optiques est brièvement présentée
The synthesis and characterization of aromatic substituted titanium oxo-entities as well as their utilization in hybrid materials is presented. Two main routes have been chosen for the synthesis, in respect to the structure and morphology of the obtained entities: - The first one is the reaction of titanium alkoxide with a slightly excess of carboxylic acid, which yields in well-defined titanium oxo-alkoxo clusters of formula Ti6O4(C6H5COO)8(OR)8 (with R = Et, Prn or Bun) or TixOy(CH2=CH-C6H4COO)z(OPri)z. - The second route is the reaction carried out with a large excess of carboxylic acid to remove all isopropoxide groups. Therefore well-defined oxo-carboxo cluster of formula Ti8O8(C6H5COO)16. (C6H5COOH)2. H2O, or titanium oxo-entities functionalized with amino, nitro and hydroxy groups could be obtained. Afterward the use of the former synthesized products in organic and/or inorganic-organic hybrid materials, particularly for modification of thermal and optical properties, is outlined

Our master dissertation pursued the research question of what the internationalization process of a hybrid firm would look like. To do so, the authors performed an in-depth analysis of a Swedish SME which exhibited characteristics of a hybrid firm. These hybrid firms, as we have named them, use a mixed range of internationalization strategies. An abductive method of research was used in this thesis, as the authors took direction from previous literature and created their own new internationalization process model based on their findings. The main areas of this research focused on the drivers for internationalization and the barriers to internationalization, as well as the market selection and entry mode into foreign countries. This research found that the Swedish SME base their internationalization process on their human resources and the intuition of their management. These two key elements were the foundation for the new hybrid internationalization process model created by the authors.

Dans un contexte industriel qui évolue rapidement et constamment, les constructeurs automobiles sont amenés à développer des produits qui soient en adéquation avec des demandes d'un marché international et qui respectent en même temps les contraintes réglementaires imposées. Les systèmes de chaine de transmission hybrides rentrent donc dans cette volonté des constructeurs à vouloir proposer des produits véhicules performants, à faible coût et respectant les contraintes d'émission de gaz polluants. A travers le travail effectué dans cette thèse, nous proposons une démarche de conception permettant de modéliser un système technique complexe à différents niveaux systémiques au cours du cycle de conception, de l'optimiser localement à partir des expertises métiers, de modéliser les connaissances collaboratives qui sont échangées entre les modèles métiers et d'optimiser l'espace de conception afin de converger vers une solution de conception optimale dans un contexte d'innovation ou nous partons de la feuille blanche.L'objectif de ce travail est de proposer une nouvelle façon d'aborder les problèmes de conception des systèmes complexes, qui s'adapte au contexte de conception innovante tout comme la conception routinière. Ceci afin de permettre aux entreprises telles que PSA Peugeot Citroën de pouvoir proposer des produits avec des technologies à forte rupture tout en réduisant leurs coûts et garantir leurs images de marque. Ce travail a été illustré et validé à travers les résultats obtenus dans le cadre du projet de conception de chaine de transmission hybride MTI effectué au département d'innovation de PSA Peugeot Citroën
In an industrial context that is continuously evolving and changing, automotive constructors find themselves obliged to develop their products by taking into account the requirements of an international market and the imposed regulations in this field. Hybrid powertrain systems fits into this constructor will to propose to customers efficient products that respects the regulation regarding gas emissions and presents a profitable low cost. Through the work done in this PhD, we propose a design approach that allow the modeling of a complex technical system in its different systemic levels during the design process, the local optimization done from professional expertise, the modeling of collaborative data exchanged between expert models and the optimization of the design space in order to converge towards an optimal design solution in innovative context.The aim of our work is to propose a new way of dealing with design problems related to complex systems that can be adapted to an innovative design context. This will allow companies such as PSA Peugeot Citroen to be able to diversify their products and integrated even the latest technology in it. This work has been illustrated and validated through the results obtained on the MTI project for the design of hybrid powertrain

This thesis lifts the lid' on the educational practices within a medical education programme, which is based upon a Problem-Based learning (PBl) approach. It is an ethnographic case study that sets out to understand the practice and facilitation of PBl situated within a hybrid curriculum at a graduate-entry medical programme in England. Data was collected by audio-visual recording of PBl sessions, audio recording and observing facilitator meetings and through the author's experiences as a participant observer working as a facilitator within the research setting. The study exposes a variety of PBl practices within a single curriculum setting that have not previously been examined in detail within medical education, in particular through use of direct observational methods. The findings pose a challenge to a core educational objective, upon which the 'PBl' programme was founded, that being to develop students' skills as self-directed learners. While this is highlighted within the literature as a central component to the PBl process, the findings raise questions about how these assumptions are reflected in the practice of PBL.

Dans cette thèse nous développons des structures de supervision permettant de définir des consignes optimales pour des actionneurs thermiques, ainsi que des stratégies de commande appropriées pour le pilotage d'une pompe à chaleur (PAC). Pour répondre à ces objectifs, plusieurs étapes ont été réalisées :- Modélisation orientée commande d'une PAC réversible, des thermistances, et de l'environnement permettant de les lier à l'intérieur de l'habitacle. Des modèles physiques ont été définis et intégrés dans une plateforme du type Model-in-the-Loop pour permettre a posteriori la validation des stratégies de commande et d'optimisation. - Commande d'une PAC. La linéarisation du modèle de PAC autour de certains points de fonctionnement a permis le développement de la commande de l'actionneur principal. La structure de commande proposée permet de prendre en compte, en boucle fermée, des contraintes d'état et d'entrée du système. Les performances de cette structure ont été analysées en considérant successivement des régulateurs principaux de type PI et Hinf. Enfin, des algorithmes réalisant le pilotage d'un actionneur secondaire du système ont été également proposés. - Optimisation des actionneurs thermiques. L'utilisation combinée de thermistances et de la PAC présente des avantages en termes de réduction de la consommation énergétique et/ou du maintien de la puissance thermique demandée dans des conditions aux limites de fonctionnement. Le problème d'optimisation a été résolu en deux temps : des solutions hors-ligne ont été obtenues par résolution d'un problème mixte en nombre entier avec modèle prédictif, puis utilisées pour déduire des stratégies embarquables sur le véhicule.

Telemetry system, Optimisation, Sensoric networks, Smart Grid, Internet of Things, Sensors, Information security, Cryptography, Cryptography algorithms, Cryptosystem, Confidentiality, Integrity, Authentication, Data freshness, Non-Repudiation.

Since the proposal of hypertext by Tim Berners-Lee to his employer CERN on March 12, 1989 the World Wide Web has grown to more than one billion Web pages and still grows. With the later proposed Semantic Web vision,Berners-Lee et al. suggested an extension of the existing (Document) Web to allow better reuse, sharing and understanding of data. Both the Document Web and the Web of Data (which is the current implementation of the Semantic Web) grow continuously. This is a mixed blessing, as the two forms of the Web grow concurrently and most commonly contain different pieces of information. Modern information systems must thus bridge a Semantic Gap to allow a holistic and unified access to information about a particular information independent of the representation of the data. One way to bridge the gap between the two forms of the Web is the extraction of structured data, i.e., RDF, from the growing amount of unstructured and semi-structured information (e.g., tables and XML) on the Document Web. Note, that unstructured data stands for any type of textual information like news, blogs or tweets. While extracting structured data from unstructured data allows the development of powerful information system, it requires high-quality and scalable knowledge extraction frameworks to lead to useful results. The dire need for such approaches has led to the development of a multitude of annotation frameworks and tools. However, most of these approaches are not evaluated on the same datasets or using the same measures. The resulting Evaluation Gap needs to be tackled by a concise evaluation framework to foster fine-grained and uniform evaluations of annotation tools and frameworks over any knowledge bases. Moreover, with the constant growth of data and the ongoing decentralization of knowledge, intuitive ways for non-experts to access the generated data are required. Humans adapted their search behavior to current Web data by access paradigms such as keyword search so as to retrieve high-quality results. Hence, most Web users only expect Web documents in return. However, humans think and most commonly express their information needs in their natural language rather than using keyword phrases. Answering complex information needs often requires the combination of knowledge from various, differently structured data sources. Thus, we observe an Information Gap between natural-language questions and current keyword-based search paradigms, which in addition do not make use of the available structured and unstructured data sources. Question Answering (QA) systems provide an easy and efficient way to bridge this gap by allowing to query data via natural language, thus reducing (1) a possible loss of precision and (2) potential loss of time while reformulating the search intention to transform it into a machine-readable way. Furthermore, QA systems enable answering natural language queries with concise results instead of links to verbose Web documents. Additionally, they allow as well as encourage the access to and the combination of knowledge from heterogeneous knowledge bases (KBs) within one answer. Consequently, three main research gaps are considered and addressed in this work: First, addressing the Semantic Gap between the unstructured Document Web and the Semantic Gap requires the development of scalable and accurate approaches for the extraction of structured data in RDF. This research challenge is addressed by several approaches within this thesis. This thesis presents CETUS, an approach for recognizing entity types to populate RDF KBs. Furthermore, our knowledge base-agnostic disambiguation framework AGDISTIS can efficiently detect the correct URIs for a given set of named entities. Additionally, we introduce REX, a Web-scale framework for RDF extraction from semi-structured (i.e., templated) websites which makes use of the semantics of the reference knowledge based to check the extracted data. The ongoing research on closing the Semantic Gap has already yielded a large number of annotation tools and frameworks. However, these approaches are currently still hard to compare since the published evaluation results are calculated on diverse datasets and evaluated based on different measures. On the other hand, the issue of comparability of results is not to be regarded as being intrinsic to the annotation task. Indeed, it is now well established that scientists spend between 60% and 80% of their time preparing data for experiments. Data preparation being such a tedious problem in the annotation domain is mostly due to the different formats of the gold standards as well as the different data representations across reference datasets. We tackle the resulting Evaluation Gap in two ways: First, we introduce a collection of three novel datasets, dubbed N3, to leverage the possibility of optimizing NER and NED algorithms via Linked Data and to ensure a maximal interoperability to overcome the need for corpus-specific parsers. Second, we present GERBIL, an evaluation framework for semantic entity annotation. The rationale behind our framework is to provide developers, end users and researchers with easy-to-use interfaces that allow for the agile, fine-grained and uniform evaluation of annotation tools and frameworks on multiple datasets. The decentral architecture behind the Web has led to pieces of information being distributed across data sources with varying structure. Moreover, the increasing the demand for natural-language interfaces as depicted by current mobile applications requires systems to deeply understand the underlying user information need. In conclusion, the natural language interface for asking questions requires a hybrid approach to data usage, i.e., simultaneously performing a search on full-texts and semantic knowledge bases. To close the Information Gap, this thesis presents HAWK, a novel entity search approach developed for hybrid QA based on combining structured RDF and unstructured full-text data sources.

Hybrid Mismatches After the ATAD Theoretical Aspects of International Cooperation in Tax Matters Abstract This dissertation argues that the current approach toward hybrid mismatches, i.e. linking rules, is ineffective and that EU Member States should consider and adopt other solutions to hybrid mismatches, in particular coordination rules, to achieve single taxation of cross-border income if it is their tax policy goal. I make this argument to help tax policymakers deal properly with hybrid mismatches while also achieving greater legal certainty for taxpayers and tax administrators. While pursuing my claim, I touch on the essential elements of current international taxation, describe certain sets of hybrid mismatches, discuss policy implications of hybrid mismatches' outcomes, and show what linking rules are and that they have many shortcomings. Consequently, I discuss various alternative solutions to hybrid mismatches and point out that coordination rules can be a better method to pursue. Using the preparatory discussion, I examine the Czech anti-hybrid mismatches rules and argue that EU Member States can, to some extent, still use coordination rules as a solution to hybrid mismatches under the ATAD. My analysis leads to practical and theoretical conclusions. I show that the academic literature does not...

碩士
國立臺灣科技大學
電子工程系
90
This paper proposes an efficient Distributed Shared Memory System. Based an Entry Consistency model, the lock is extended to be applied on the portion, called segment, of one-dimension or two-dimension arrays. Hence, our approach is called Hybrid Entry Consistency model (HEC). We evenly divide a one-dimension or two-dimension array into n sectors and designate each of n processors as the forwarder of one sector. Each forwarder keeps owner’s information of segments in the designated sector. Thus, the length of paths of lock-acquirings can be reduced by sending the lock-acquirings to the corresponding forwarders. In addition to forwarding lock-acquiring, we also present an efficient segment-based memory management. These two together can reduce network traffic greatly, leading to significant improvement on system performance. We execute three benchmark programs IS, SOR and Qsort, on three DSM systems HEC, HRC and TrendMarks. The execution results show that our system has better speed-up than previous two DSM systems HRC and TrendMarks.