Avoidance Policies – A New Conceptual Framework

This paper develops a general theoretical framework within which a heterogeneous group taxpayers confront a market that supplies a variety of schemes for reducing tax liability, and uses this framework to explore the impact of a wide range of anti-avoidance policies. Schemes differ in their legal effectiveness and hence in the risks to which they expose taxpayers - risks which go beyond the risk of audit considered in the conventional literature on evasion. Given the individual taxpayer’s circumstances, the prices charged for the schemes and the policy environment, the model predicts (i) whether or not any given taxpayer will acquire a scheme, and (ii) if they do so, which type of scheme they will acquire. The paper then analyses how these decisions, and hence the tax gap, are influenced by four generic types of policy: Disclosure – earlier information leading to faster closure of loopholes; Penalties – introduction of penalties for failed avoidance; Policy Design – fundamental policy changes that design out opportunities for avoidance; Product Register - the introduction of GAARs or mini-GAARs that give greater clarity about how different types of scheme will be treated. The paper shows that when considering the indirect/behavioural effects of policies on the tax gap it is important to recognise that these operate on two different margins. First policies will have deterrence effects – their impact on the quantum of taxpayers choosing to acquire different types schemes as distinct to acquiring no scheme at all. There will be a range of such deterrence effects reflecting the range of schemes available in the market. But secondly, since different schemes generate different tax gaps, policies will also have switching effects as they induce taxpayers who previously acquired one type of scheme to acquire another. The first three types of policy generate positive deterrence effects but differ in the switching effects they produce. The fourth type of policy produces mixed deterrence effects.

Gestió d'un magatzem de fruits secs

Estudi i disseny de la implantació d'un ERP (Enterprise Resource Planning) en una fàbrica de fruits secs.

Playing Second Fiddle: Expert Advice and Decision-Making in Switzerland

This thesis concerns the role of scientific expertise in the decision-making process at the Swiss federal level of government. It aims to understand how institutional and issue-specific factors influence three things: the distribution of access to scientific expertise, its valuation by participants in policy for- mulation, and the consequence(s) its mobilization has on policy politics and design. The theoretical framework developed builds on the assumption that scientific expertise is a strategic resource. In order to effectively mobilize this resource, actors require financial and organizational resources, as well as the conviction that it can advance their instrumental interests within a particular action situation. Institutions of the political system allocate these financial and organizational resources, influence the supply of scientific expertise, and help shape the venue of its deployment. Issue structures, in turn, condition both interaction configurations and the way in which these are anticipated by actors. This affects the perceived utility of expertise mobilization, mediating its consequences. The findings of this study show that the ability to access and control scientific expertise is strongly concentrated in the hands of the federal administration. Civil society actors have weak capacities to mobilize it, and the autonomy of institutionalized advisory bodies is limited. Moreover, the production of scientific expertise is undergoing a process of professionalization which strengthens the position of the federal administration as the (main) mandating agent. Despite increased political polarization and less inclu- sive decision-making, scientific expertise remains anchored in the policy subsystem, rather than being used to legitimate policy through appeals to the wider population. Finally, the structure of a policy problem matters both for expertise mobilization and for the latter's impact on the policy process, be- cause it conditions conflict structures and their anticipation. Structured problems result in a greater overlap between the principal of expertise mobilization and its intended audience, thereby increasing the chance that expertise shapes policy design. Conversely, less structured problems, especially those that involve conflicts about values and goals, reduce the impact of expertise.

Construcció d'una aplicació web utilitzant el mètode Rational Unified Process

Construcció d'una aplicació web a partir de les especificacions d'un client imaginari. Estudi i utilització del mètode Rational Unified Process, el més habitual actualment en la construcció de software. Disseny d'una base de dades i implementació del model lògic mitjançant un SGBD punter al mercat com Oracle.

CATMA, a comprehensive genome-scale resource for silencing and transcript profiling of Arabidopsis genes.

BACKGROUND: The Complete Arabidopsis Transcript MicroArray (CATMA) initiative combines the efforts of laboratories in eight European countries 1 to deliver gene-specific sequence tags (GSTs) for the Arabidopsis research community. The CATMA initiative offers the power and flexibility to regularly update the GST collection according to evolving knowledge about the gene repertoire. These GST amplicons can easily be reamplified and shared, subsets can be picked at will to print dedicated arrays, and the GSTs can be cloned and used for other functional studies. This ongoing initiative has already produced approximately 24,000 GSTs that have been made publicly available for spotted microarray printing and RNA interference. RESULTS: GSTs from the CATMA version 2 repertoire (CATMAv2, created in 2002) were mapped onto the gene models from two independent Arabidopsis nuclear genome annotation efforts, TIGR5 and PSB-EuGène, to consolidate a list of genes that were targeted by previously designed CATMA tags. A total of 9,027 gene models were not tagged by any amplified CATMAv2 GST, and 2,533 amplified GSTs were no longer predicted to tag an updated gene model. To validate the efficacy of GST mapping criteria and design rules, the predicted and experimentally observed hybridization characteristics associated to GST features were correlated in transcript profiling datasets obtained with the CATMAv2 microarray, confirming the reliability of this platform. To complete the CATMA repertoire, all 9,027 gene models for which no GST had yet been designed were processed with an adjusted version of the Specific Primer and Amplicon Design Software (SPADS). A total of 5,756 novel GSTs were designed and amplified by PCR from genomic DNA. Together with the pre-existing GST collection, this new addition constitutes the CATMAv3 repertoire. It comprises 30,343 unique amplified sequences that tag 24,202 and 23,009 protein-encoding nuclear gene models in the TAIR6 and EuGène genome annotations, respectively. To cover the remaining untagged genes, we identified 543 additional GSTs using less stringent design criteria and designed 990 sequence tags matching multiple members of gene families (Gene Family Tags or GFTs) to cover any remaining untagged genes. These latter 1,533 features constitute the CATMAv4 addition. CONCLUSION: To update the CATMA GST repertoire, we designed 7,289 additional sequence tags, bringing the total number of tagged TAIR6-annotated Arabidopsis nuclear protein-coding genes to 26,173. This resource is used both for the production of spotted microarrays and the large-scale cloning of hairpin RNA silencing vectors. All information about the resulting updated CATMA repertoire is available through the CATMA database http://www.catma.org.

An Assessment ofFatigue Strength of Load Carrying Welded Joints with Lack of Penetration

On yleisesti tiedossa, että väsyttävän kuormituksen alaisena olevat hitsatut rakenteet rikkoutuvat juuri hitsausliitoksista. Täyden tunkeuman hitsausliitoksia sisältävien rakenteiden asiantunteva suunnittelu janykyaikaiset valmistusmenetelmät ovat lähes eliminoineet väsymisvauriot hitsatuissa rakenteissa. Väsymislujuuden parantaminen tiukalla täyden tunkeuman vaatimuksella on kuitenkin epätaloudellinen ratkaisu. Täyden tunkeuman hitsausliitoksille asetettavien laatuvaatimuksien on määriteltävä selkeät tarkastusohjeet ja hylkäämisperusteet. Tämän diplomityön tarkoituksena oli tutkia geometristen muuttujien vaikutusta kuormaa kantavien hitsausliitosten väsymislujuuteen. Huomio kiinnitettiin pääasiassa suunnittelumuuttujiin, joilla on vaikutusta väsymisvaurioiden syntymiseen hitsauksen juuren puolella. Nykyiset määräykset ja standardit, jotka perustuvat kokeellisiin tuloksiin; antavat melko yleisiä ohjeita hitsausliitosten väsymismitoituksesta. Tämän vuoksi muodostettiin kokonaan uudet parametriset yhtälöt sallitun nimellisen jännityksen kynnysarvon vaihteluvälin, ¿¿th, laskemiseksi, jotta vältettäisiin hitsausliitosten juuren puoleiset väsymisvauriot. Lisäksi, jokaiselle liitostyypille laskettiin hitsin juuren puolen väsymisluokat (FAT), joita verrattiin olemassa olevilla mitoitusohjeilla saavutettuihin tuloksiin. Täydentäviksi referensseiksi suoritettiin useita kolmiulotteisia (3D) analyysejä. Julkaistuja kokeellisiin tuloksiin perustuvia tietoja käytettiin apuna hitsausliitosten väsymiskäyttäytymisen ymmärtämiseksi ja materiaalivakioiden määrittämiseksi. Kuormaa kantavien vajaatunkeumaisten hitsausliitosten väsymislujuus määritettiin käyttämällä elementtimenetelmää. Suurimman pääjännityksen kriteeriä hyödynnettiin murtumiskäyttäytymisen ennakoimiseksi. Valitulle hitsatulle materiaalille ja koeolosuhteille murtumiskäyttäytymistä mallinnettiin särön kasvunopeudella da/dN ja jännitysintensiteettikertoimen vaihteluvälillä, 'K. Paris:n yhtälön numeerinen integrointi suoritettiin FRANC2D/L tietokoneohjelmalla. Saatujen tulosten perusteella voidaan laskea FAT tutkittavassa tapauksessa. ¿¿th laskettiin alkusärön jännitysintensiteettikertoimen vaihteluvälin ja kynnysjännitysintensiteettikertoimen, 'Kth, perusteella. ¿Kth arvoa pienemmällä vaihteluvälillä särö ei kasva. Analyyseissäoletuksena oli hitsattu jälkikäsittelemätön liitos, jossa oli valmis alkusärö hitsin juuressa. Analyysien tulokset ovat hyödyllisiä suunnittelijoille, jotka tekevät päätöksiä koskien geometrisiä parametreja, joilla on vaikutusta hitsausliitosten väsymislujuuteen.

A Generic Framework Architecture for Portal Front End

A modem software development requires quick results and excellent quality, which leads to high demand for reusability in design and implementation of software components. The purpose of this thesis was to design and implement a reusable framework for portal front ends, including common portal features, such as authentication and authorization. The aim was also to evaluate frameworks as components of reuse and compare them to other reuse techniques. As the result of this thesis, a goo'd picture of framework's life cycle, problem domain and the actual implementation process of the framework, was obtained. It was also found out that frameworks fit well to solve recurrent and similar problems in a restricted problem domain. The outcome of this thesis was a prototype of a generic framework and an example application built on it. The implemented framework offered an abstract base for the portal front ends, using object-oriented methods and wellknown design patterns. The example application demonstrated the speed and ease of the application development based on the application frameworks.

Embedded controller system in crane application

The thesis studies possibility of using embedded controller in a crane application and furthermore defines requirements when designing such a controller. Basic crane control architectures are considered and compared. Then embedded controller product life cycle is described: considering such issues like microcontroller selection, software/hardware design and application development tools. Finally, available embedded controller is described and used for implementing crane control.

Zur Druck-Querzug-Festigkeit von Stahlbeton und stahlfaserverstärktem Stahlbeton in scheibenförmigen Bauteilen

Am Fachgebiet Massivbau (Institut für Konstruktiven Ingenieurbau – IKI) des Fachbereichs Bauingenieurwesen der Universität Kassel wurden Bauteilversuche an zweiaxial auf Druck-Zug belasteten, faserfreien und faserverstärkten Stahlbetonscheiben durchgeführt. Dabei wurden die Auswirkungen der Querzugbeanspruchung und der Rissbildung auf die Druckfestigkeit, auf die Stauchung bei Erreichen der Höchstlast sowie auf die Drucksteifigkeit des stabstahl- und faserbewehrten Betons an insgesamt 56 faserfreien und faserverstärkten Beton- und Stahlbetonscheiben untersucht. Auf der Grundlage der experimentell erhaltenen Ergebnisse wird ein Vorschlag zur Abminderung der Druckfestigkeit des gerissenen faserfreien und faserbewehrten Stahlbetons in Abhängigkeit der aufgebrachten Zugdehnung formuliert. Die Ergebnisse werden den in DIN 1045-1 [D4], Eurocode 2 [E3, E4], CEB-FIP Model Code 1990 [C1] und ACI Standard 318-05 [A1] angegebenen Bemessungsregeln für die Druckstrebenfestigkeit des gerissenen Stahlbetons gegenübergestellt und mit den Untersuchungen anderer Wissenschaftler verglichen. Die bekannten Widersprüche zwischen den Versuchsergebnissen, den vorgeschlagenen Modellen und den Regelwerken aus U.S.A., Kanada und Europa können dabei weitgehend aufgeklärt werden. Für nichtlineare Verfahren der Schnittgrößenermittlung und für Verformungsberechnungen wird ein Materialmodell des gerissenen faserfreien und faserbewehrten Stahlbetons abgeleitet. Hierzu wird die für einaxiale Beanspruchungszustände gültige Spannungs-Dehnungs-Linie nach Bild 22 der DIN 1045-1 auf den Fall der zweiaxialen Druck-Zug-Beanspruchung erweitert.

Florestas e Desenvolvimento Sustentável: A Gestão de Políticas das Florestas do Gabão

O objetivo principal deste trabalho é investigar de que forma as populações tradicionais são uma ameaça ou resistência ao desmatamento no Gabão , África. Na ótica de um estudo de caso, analisa-se o direito tradicional de propriedade de terra , da política florestal do Gabão, e a organização social e econômica das populações rurais, com o intuito de estabelecer uma relação entre esses elementos e o desenvolvimento sustentável das florestas. Finalmente, demonstramos que a proteção das florestas tropicais é compatível com as regras do direito tradicional de propriedade das aldeias. O direito ocidental pode ajudar a proteger ou destruir as florestas , dependendo de como é usado.

Federalismo e relações intergovernamentais no Brasil: a reforma de programas sociais

The article analyses the process of reform in four areas of social policies that affect directly the interests of sub-national governments: basic education, social housing programs, basic sanitation and health. As the study reveals, despite the varying degree of success achieved in the various policy initiatives and contrary to the expectations of the prevailing interpretations of the nature of Brazilian federalism, the federal government faced no insurmountable hurdles in implementing their reform agenda. The study aims at demonstrating that (i) in the absence of any constitutional mandatory requirement, the political autonomy of local governments - typical of federative States - actually enhances the veto power of local governments over policy initiatives proposed by the federal Executive branch. However, (ii) power resources available to the federal Executive branch - such as agenda definition and vetoing powers - in addition to control over resources that are essential to the political survival of the representatives increase the chances of success-of the federal government. Furthermore, (1999), (iii) the constitutional authority of Brazilian states is far more limited than that of the North-American states; (iv) the category federalism, however, is not sufficient to define the potential stability of specific policies, which depends upon how inter-governmental relations are structured in each particular policy. Specifically, (v) constitutional rules, legacies from previous policies and the political cycle frame the decision arenas in various ways, thus conditioning both the strategies and chances of success of the federative players.

The contribution of biofuels to the sustainability of development in Latin America and the Caribbean

Includes bibliography

Automatic code generation for microcontrollers from place-transition Petri net models

This paper describes a program for the automatic generation of code for Intel's 8051 microcontroller. The code is generated from a place-transition Petri net specification. Our goal is to minimize programming time. The code generated by our program has been observed to exactly match the net model. It has also been observed that no change is needed to be made to the generated code for its compilation to the target architecture. © 2011 IFAC.

HW/SW for an intelligent transducer network based on IEEE 1451 standard

This work describes a hardware/software co-design system development, named IEEE 1451 platform, to be used in process automation. This platform intends to make easier the implementation of IEEE standards 1451.0, 1451.1, 1451.2 and 1451.5. The hardware was built using NIOS II processor resources on Alteras Cyclone II FPGA. The software was done using Java technology and C/C++ for the processors programming. This HW/SW system implements the IEEE 1451 based on a control module and supervisory software for industrial automation. © 2011 Elsevier B.V.