Pienten osakeyhtiöiden verosuunnittelu - empiirinen tutkimus

Tutkimuksen aiheeksi valittiin pienten osakeyhtiöiden verosuunnittelu. Tutkimuksen teoreettinen viitekehys perustui aiempaan laskentatoimen empiiriseen verotutkimukseen sekä laskentatoimen kontingenssiteoreettiseen pk-yritystutkimukseen. Tutkimusaineistoa kerättiin kyselytutkimuksella sekä tilinpaatostietokannasta Voitto+. Kyselytutkimukseen valittiin satunnaisotannalla osakeyhtiötä Etelä Suomen läänistä, joiden liikevaihto oli välillä 1 10 milj. euroa. Kyselytutkimukseen vastasi 216 yritystä, jolloin vastausprosentiksi saatiin 21,3. Kerättyä tutkimusaineistoa analysoitiin kvantitatiivisin menetelmin. Pääasiallisina analysointimenetelminä käytettiin pääkomponentti-, klusteri- ja regressioanalyysiä. Tutkimuksen tavoitteeksi asetettiin kokonaiskuvan muodostaminen pienten osakeyhtiöiden verosuunnittelusta, verosuunnittelun asemointi osaksi yrityksen taloushallintoa sekä yritysten erilaisia verosuunnittelustrategioita selittävien tekijöiden tunnistaminen. Tutkimusaineistosta kyettiin tunnistamaan pääkomponenttianalyysillä neljä erilaista verosuunnitteluorientaatiota: valistunut, resursseja panostava, veroa minimoiva sekä vastuuta ulkoistava. Verosuunnitteluorientaatioita kuvaavien muuttujien avulla yritykset jaettiin klusterianalyysilla neljään ryhmään. Yritykset nimettiin ryhmien luonteidensa mukaisesti verosuunnittelun osalta vastuun ulkoistajiksi, veron minimoijiksi, veroneutraaleiksi sekä valistuneiksi. Verosuunnitteluvastuuta ulkoistavien yritysten ryhmään kuului n. 57 % kyselyyn vastanneista yrityksistä. Tulos osoittaa sen, että yritykset ovat verosuunnittelun osalta paljolti riippuvaisia taloushallinnon sidosryhmistä, tilitoimistoista sekä tilintarkastajista. Tulosta voidaan tulkita myös niin, että taloushallinnon sidosryhmien ammattitaito verosuunnittelun osalta on keskeisessä roolissa, kun arvioidaan, miten yritysten välinen tasapuolisuus verotuksen osalta käytännössä toteutuu. Yritysten erilaisia verosuunnitteluorientaatioita, jotka kuvasivat yritysten verosuunnittelustrategioita, ei kyetty kvantitatiivisilla analyyseilla selittämään samoilla muuttujilla kuin yritysten erilaisia johdon laskentatoimen käytänteitä. Tätä havaintoa tulkittiin siten, että vaikka verosuunnittelu on selkeästi osa yrityksen taloushallintoa, sen asema ei ole johdon laskentatoimen käytänteiden tavoin taloushallinnon ytimessä. Tutkimuksessa kyettiin tuottamaan tuloksia, jotka kontribuoivat aiempia laskentatoimen empiirisiä verotutkimuksia, ja joilla on uutuusarvoa käytännön toimijoiden näkökulmasta.

La RMR de Saguenay, entre croissance et décroissance, perceptions et interventions des acteurs locaux

Since around twenty years, the Saguenay CMA seems to have underwent a population decline and important economic transformations, wich would have confronted citizens and local actors to a situation of a possible decline. In a context of an ageing population generalized to the whole Quebec, the Saguenay CMA can be seen as a precursor territory of the population decline phenomenon for a medium-sized city. It’s the scale and the extent of the phenomenon wich seem to have become more important. In this context, is it possible to reverse the situation from an urban planning based on growth, to a planning that takes into account the possiblity of the decrease and the ageing of the population, as well as the reorganization of econimic activities? The analysis of the actors’s speech, who are involved in planning, economic development and politics, raise the question of the difficulty to conceive the decrease of the population and the economic tranformations, not as an occasional phenomenon, but as a possibly structural phenomenon that may last over time. The subject of the decline seems to generate a form of discomfort among the actors, going even to the complete reject of the situation as a possible reality. For several, the eventuality of a generalized decline is inconceivable, the decrease can be perceived as a political failure. It appears that most of the strategies put in place to correct the situation, are based on the goal of a return to the growth. From the signs in the built framework, through the strategy of territorial marketing and municipal interventionism, until the appearance of urban brownfields, the impacts of the population decrease and the economic transformations seems, for the greater part very subtile, but to be present on the territory of the CMA. The shrinking cities phenomenon is observed in this study according to a new approach that confronts the actors’s speech, the territory reality and the analysis of the economic and demographic dynamics. It is thus an exploratory research wich tries to question the current way of thinking the urban growth.

Les stratégies visant à améliorer l’acceptabilité des voies de contournement dans les petites municipalités du Québec : le cas de quatre municipalités le long de la route 117 dans la région des Laurentides

Cette recherche explore les différentes stratégies mises en place afin de minimiser les impacts négatifs encourus à la suite de la mise en service d'une voie de contournement pour les petites municipalités du Québec. Les stratégies identifiées ont été relevées dans la littérature, dans la documentation municipale ainsi que dans des études de cas, soit par des relevés terrains et des entretiens sur le territoire de quatre (4) municipalités. Les stratégies de planification mises sur pied visent essentiellement la configuration des entrées de villes, la signalisation ainsi que les programmes de revitalisation des noyaux urbains. Il ressort de l'analyse que la bonne acceptation sociale des voies de contournement est liée à la présence de concertation entre les différentes parties prenantes d'un projet tout au long de celui-ci. De plus, le temps écoulé entre les premiers balbutiements du projet et la mise en service d'une voie de contournement doit être d'une durée acceptable afin que des stratégies planifiées concordent avec le contexte économique et culturel dans lequel s'insèrera le projet. La recherche dresse ainsi le portrait des stratégies planifiées pour les municipalités situées le long de la route nationale 117 et ayant des voies de contournement. Plus spécifiquement, l'étude de cas porte sur les municipalités de Mont-Tremblant (secteur de Saint-Jovite), La Conception, Labelle et Rivière-Rouge dans la région des Laurentides.

Optimization-Based Robotic Manipulation for Safe Interaction with Human Operators

This thesis investigates a method for human-robot interaction (HRI) in order to uphold productivity of industrial robots like minimization of the shortest operation time, while ensuring human safety like collision avoidance. For solving such problems an online motion planning approach for robotic manipulators with HRI has been proposed. The approach is based on model predictive control (MPC) with embedded mixed integer programming. The planning strategies of the robotic manipulators mainly considered in the thesis are directly performed in the workspace for easy obstacle representation. The non-convex optimization problem is approximated by a mixed-integer program (MIP). It is further effectively reformulated such that the number of binary variables and the number of feasible integer solutions are drastically decreased. Safety-relevant regions, which are potentially occupied by the human operators, can be generated online by a proposed method based on hidden Markov models. In contrast to previous approaches, which derive predictions based on probability density functions in the form of single points, such as most likely or expected human positions, the proposed method computes safety-relevant subsets of the workspace as a region which is possibly occupied by the human at future instances of time. The method is further enhanced by combining reachability analysis to increase the prediction accuracy. These safety-relevant regions can subsequently serve as safety constraints when the motion is planned by optimization. This way one arrives at motion plans that are safe, i.e. plans that avoid collision with a probability not less than a predefined threshold. The developed methods have been successfully applied to a developed demonstrator, where an industrial robot works in the same space as a human operator. The task of the industrial robot is to drive its end-effector according to a nominal sequence of grippingmotion-releasing operations while no collision with a human arm occurs.

Spatial Inequalities and Social Utility: Mobility Efforts and Accessibility in Greater Santiago

Emergent phenomena such as urban sprawl, travel intensification and loss of cohesion in contemporary metropolises, impose stronger constraints on its inhabitants. Among them, travel and location capabilities become a fundamental factor of social integration and a multiplier of income inequalities. The simultaneous analysis of housing-travel efforts and accessibility to urban opportunities in Greater Santiago shows that these dimensions are closely related and exert an important influence on spatial mobility and inequalities among its inhabitants. Furthermore, a theoretical model of displacements, considering income and location, confirms the importance of proximity and non-motorized transport in order to optimize daily mobility strategies of households. Overall, the empirical and theoretical results presented show the need to implement coordinated planning strategies between the housing and transport sectors, addressing not only travel acceleration, but mainly the consistency between accommodation and opportu  ties location. The creation of such planning tools could be a more sustainable alternative than current growth trends in Greater Santiago.

A BDI-based approach for the assessment of driver's decision-making in commuter scenarios

The rapid growth of urban areas has a significant impact on traffic and transportation systems. New management policies and planning strategies are clearly necessary to cope with the more than ever limited capacity of existing road networks. The concept of Intelligent Transportation System (ITS) arises in this scenario; rather than attempting to increase road capacity by means of physical modifications to the infrastructure, the premise of ITS relies on the use of advanced communication and computer technologies to handle today’s traffic and transportation facilities. Influencing users’ behaviour patterns is a challenge that has stimulated much research in the ITS field, where human factors start gaining great importance to modelling, simulating, and assessing such an innovative approach. This work is aimed at using Multi-agent Systems (MAS) to represent the traffic and transportation systems in the light of the new performance measures brought about by ITS technologies. Agent features have good potentialities to represent those components of a system that are geographically and functionally distributed, such as most components in traffic and transportation. A BDI (beliefs, desires, and intentions) architecture is presented as an alternative to traditional models used to represent the driver behaviour within microscopic simulation allowing for an explicit representation of users’ mental states. Basic concepts of ITS and MAS are presented, as well as some application examples related to the subject. This has motivated the extension of an existing microscopic simulation framework to incorporate MAS features to enhance the representation of drivers. This way demand is generated from a population of agents as the result of their decisions on route and departure time, on a daily basis. The extended simulation model that now supports the interaction of BDI driver agents was effectively implemented, and different experiments were performed to test this approach in commuter scenarios. MAS provides a process-driven approach that fosters the easy construction of modular, robust, and scalable models, characteristics that lack in former result-driven approaches. Its abstraction premises allow for a closer association between the model and its practical implementation. Uncertainty and variability are addressed in a straightforward manner, as an easier representation of humanlike behaviours within the driver structure is provided by cognitive architectures, such as the BDI approach used in this work. This way MAS extends microscopic simulation of traffic to better address the complexity inherent in ITS technologies.

Water beetles in mountainous regions in southeastern Brazil

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Molecular detection of in-vivo microbial contamination of metallic orthodontic brackets by checkerboard DNA-DNA hybridization

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Avaliação do meio ambiente de Santa Gertrudes - SP e propostas para uma agenda local

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

O momento, os desafios e as possibilidades da análise econômica territorial para o planejamento do desenvolvimento nacional

O artigo pretende contribuir para a superação dos desafios relativos à capacidade de análise e de atuação para o desenvolvimento regional e territorial. Para tanto, discute a relação entre conhecimento e planejamento - entre ciência e ação baseada em ciência. Após uma análise dessa relação, no período anterior à prevalência da tese da New Public Management, na qual deverão ser investigadas as condições que levaram ao fracasso das estratégias do planejamento do desenvolvimento no pós-guerra, pergunta-se se se observa, desde então, evolução nas ciências da sociedade que possa oferecer base ao planejamento de um desenvolvimento fundamentado em crescimento, equidade e sustentabilidade. A partir daí, explora-se a possibilidade de as teorias do desenvolvimento endógeno e sustentável (TDES) subsidiarem novos processos de planejamento. Nessa tarefa, o foco principal é posto nas noções de clustering, de trajetórias tecnológicas, de cadeias de valor, de economias locais e regional.

Identificação de ilhas de calor na área urbana de Ilha Solteira - SP através da utilização de geotecnologias

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Molecular detection of in-vivo microbial contamination of metallic orthodontic brackets by checkerboard DNA-DNA hybridization

Introduction: Knowing the microbiota that colonizes orthodontic appliances is important for planning strategies and implementing specific preventive measures during treatment. The purpose of this clinical trial was to evaluate in vivo the contamination of metallic orthodontic brackets with 40 DNA probes for different bacterial species by using the checkerboard DNA-DNA hybridization (CDDH) technique. Methods: Eighteen patients, 11 to 29 years of age having fixed orthodontic treatment, were enrolled in the study. Each subject had 2 new metallic brackets bonded to different premolars in a randomized manner. After 30 days, the brackets were removed and processed for analysis by CDDH. Data on bacterial contamination were analyzed descriptively and with the Kruskal-Wallis and Dunn post tests (alpha = 0.05). Forty microbial species (cariogenic microorganisms, bacteria of the purple, yellow, green, orange complexes, "red complex + Treponema socranskii," and the cluster of Actinomyces) were assessed. Results: Most bacterial species were present in all subjects, except for Streptococcus constellatus, Campylobacter rectus, Tannerella forsythia, T socranskii, and Lactobacillus acidophillus (94.4%), Propionibacterium acnes I and Eubacterium nodatum (88.9%), and Treponema denticola (77.8%). Among the cariogenic microorganisms, Streptococcus mutans and Streptococcus sobrinus were found in larger numbers than L acidophillus and Lactobacillus casei (P < 0.001). The periodontal pathogens of the orange complex were detected in larger numbers than those of the "red complex + T socranskii" (P < 0.0001). Among the bacteria not associated with specific pathologies, Veillonella parvula (purple complex) was the most frequently detected strain (P < 0.0001). The numbers of yellow and green complex bacteria and the cluster of Actinomyces were similar (P > 0.05). Conclusions: Metallic brackets in use for 1 month were multi-colonized by several bacterial species, including cariogenic microorganisms and periodontal pathogens, reinforcing the need for meticulous oral hygiene and additional preventive measures to maintain oral health in orthodontic patients. (Am J Orthod Dentofacial Orthop 2012;141:24-9)

Ageing Modernity: Growing old in the EU in the 21st Century. EU Centre in Singapore Background Brief No. 7, December 2012

How do urban growth and an ageing population affect or inform planning at the national and regional level in the European Union? At a time when economic stagnation, environmental concerns and demographic changes are affecting social and political discourses, they are also influencing urban form and development. Furthermore, as people are living longer, they still have much to contribute in their later years to their communities and to the economy. As a result, the policy and urban design paradigm is shifting as the relative importance of older people grows. By looking at the connections between ageing, design and the environment, and the role of policy and planning strategies, this brief seeks to understand how the EU plans for an ageing population and attempts to reshape communities in an increasingly challenging socioeconomic context. This brief looks at some of the regional initiatives and guidelines and highlights the role the EU is playing in influencing some of the development trends, particularly those in urban centres.

A report of the Balanced Growth Cabinet : accomplishments and future focus.

The Balanced Growth Cabinet was extablished to investigate new solutions to problems facing Illinois communities and to ensure that existing programs that effect growth are implemented effectively. One of the purposes of the Cabinet is to promote the "Illinois Tomorrow" initiative which pulls together a variety of state programs under a common focus: to encourage the creation, expansion, and restoration of livable communities in Illinois. It also promotes voluntary state/local partnerships and focuses on state programs that invest in existing communities. The Cabinate is charged with evaluating these programs to ensure that they are being used effectively. In addition, the Cabinet makes recommendations to the Governor for additional programs and policies that will promote balanced growth and effective planning strategies in Illinois.

The Application of Geographic Information Systems to climate change & land evaluation : a study of the effects of climate change upon crop productivity in a sub-tropical environment

This research investigates the contribution that Geographic Information Systems (GIS) can make to the land suitability process used to determine the effects of a climate change scenario. The research is intended to redress the severe under representation of Developing countries within the literature examining the impacts of climatic change upon crop productivity. The methodology adopts some of the Intergovernmental Panel on Climate Change (IPCC) estimates for regional climate variations, based upon General Circulation Model predictions (GCMs) and applies them to a baseline climate for Bangladesh. Utilising the United Nations Food & Agricultural Organisation's Agro-ecological Zones land suitability methodology and crop yield model, the effects of the scenario upon agricultural productivity on 14 crops are determined. A Geographic Information System (IDRISI) is adopted in order to facilitate the methodology, in conjunction with a specially designed spreadsheet, used to determine the yield and suitability rating for each crop. A simple optimisation routine using the GIS is incorporated to provide an indication of the 'maximum theoretical' yield available to the country, should the most calorifically significant crops be cultivated on each land unit both before and after the climate change scenario. This routine will provide an estimate of the theoretical population supporting capacity of the country, both now and in the future, to assist with planning strategies and research. The research evaluates the utility of this alternative GIS based methodology for the land evaluation process and determines the relative changes in crop yields that may result from changes in temperature, photosynthesis and flooding hazard frequency. In summary, the combination of a GIS and a spreadsheet was successful, the yield prediction model indicates that the application of the climate change scenario will have a deleterious effect upon the yields of the study crops. Any yield reductions will have severe implications for agricultural practices. The optimisation routine suggests that the 'theoretical maximum' population supporting capacity is well in excess of current and future population figures. If this agricultural potential could be realised however, it may provide some amelioration from the effects of climate change.