Cywilnoprawne granice optymalizacji podatkowej w zakresie podatku dochodowego od osób prawnych (analiza struktur planowania podatkowego)

Wydział Prawa i Administracji

La interdependencia hispano-argelina en cuestiones energéticas

Desde los años 1980 España y Europa importan una parte creciente de sus hidrocarburos de Argelia. Esta situación ha llevado a una interdependencia que puede resultar peligrosa por ambas partes. España no consigue reducir su consumo de hidrocarburos, pero en su esfuerzo por diversificar e independizarse del petróleo ha incrementado significativamente el consumo de gas natural procedente de Argelia. Por su parte este país ha aumentado sus reservar en divisas lo que le ha permitido mejorar extraordinariamente su situación desde la guerra civil de los años 1990 y garantizar a corto plazo el estatus quo social y político. Sin embargo esa misma dependencia de los hidrocarburos le impide resolver los graves problemas estructurales de su juventud y de una economía rentista. Esta comunicación estudia estas dependencias analizando la creciente complejidad del mercado de los hidrocarburos, los esfuerzos españoles por diversificar sus fuentes de abastecimiento y las apuestas de Argelia por continuar suministrando energía primaria.

Estudo da adição de resíduo de scheelita em matriz cerâmica: formulação, propriedades físicas e microestrutura

Extractivism mineral is considered an activity highly degrading, due to the large volume of material that he moves in the form of ore and residues. The vast majority of mining companies do not show any technology or economically viable application that will allow the recycling of mineral residue, these being launched in areas receiving located the "open skies" degrade the environment. In Rio Grande do Norte to the production of ceramic red restricts their activities to the production of products such as: solid bricks, ceramic blocks, tiles, among others. Seeking to unite experiences and technical information that favor sustainable development, with important benefits to the construction sector and civil society in general, the present work studies the incorporation of the residue of scheelite in ceramic matrix kaolinitic, coming from the municipality of Boa Saúde - RN, in percentage of 5 %, 10 %, 20 %, 30% 40% and 50 %, by evaluating its microstructure, physical properties and formulation. The raw materials were characterized through the trials of X ray fluorescence, Diffraction of X rays, Differential Thermal Analysis and Termogravimetric Analysis. The samples were formed and fired at temperatures of 850o, 900o, 1000o, 1050o, 1100o, 1150o and 1200 oC, with isotherm of 1 hour and heating rate of 10 oC/min. Assays were performed technological of loss to fire, Water Absorption, Apparent Porosity, Apparent Density, Mass Loss in Fire and Bending Resistance; in addition to the Scanning Electron Microscopy, analyzing their physical and mechanical properties. The use of residue of scheelite in ceramic mass kaolinitic provided a final product with technological properties that meet the technical standards for the production of bricks and roofing tiles, with the percentage of 20% of waste that showed the best results

Manutenção e restabelecimento de ordem pública : Articulação e coordenação das forças do 2º com as do 3º nível de emprego operacional na resolução de distúrbios civis

Com a circular n.º 14/2014, houve uma definição dos níveis de emprego operacional, remetendo a mesma, pretendeu-se compreender como se caracteriza a articulação das forças do 2º com as do 3º nível de emprego operacional na resolução de distúrbios civis, nomeadamente quanto: aos procedimentos, à transição de nível, à definição de unidade de comando, à verificação da compatibilidade no treino e formação entre as forças, bem como as vulnerabilidades e potencialidades que possam existir. Ao alcançar estes objetivos específicos, permite-se então alcançar o objetivo geral do trabalho que será concluir como potenciar a articulação e coordenação das forças do 2º com as do 3º nível de emprego operacional na resolução de distúrbios civis. De modo a atingir esse objetivo foi aplicada uma metodologia de investigação, baseada numa abordagem qualitativa e quantitativa, o método dedutivo, assim como o método de estudo de caso, quanto ao procedimento. Para tal, foi necessário formular uma amostra racional, constituindo assim um grupo de entrevistados. A partir da análise e discussão de dados obtidos nas entrevistas foi possível chegar às conclusões. No que concerne ao objetivo geral, verificou-se que a transição de nível do 2º para o 3º é o aspeto que mais deverá ser potenciado, através do reposicionamento das forças em determinados locais e deverá haver mais diferenciação na caracterização das forças, maximizando o impacto no cidadão. Há também necessidade de treinos conjuntos, e no curso de intervenção rápida deverá haver exercícios finais entre quem frequenta o curso e os militares do Grupo de Intervenção de Ordem Pública.

Executive order no. 2016-32

This executive order by Governor Nikki R. Haley orders an evacuation of all persons located in the specified Evacuation Zone A in Georgetown and Horry counties with the exception of those critical or emergency response personnel due to Hurricane Matthew and directs that specified units of the South Carolina National Guard, at the discretion of the AdJutant General in consultation with the Director of the Emergency Preparedness Division may remain on duty to assist civil authorities in these counties.

Executive order no. 2016-33

This executive order by Governor Nikki R. Haley order an evacuation of all persons located in the specified Evacuation Zone B in Colleton and Jasper counties with the exception of those critical or emergency response personnel and directs that specified units of the South Carolina National Guard, at the discretion of the Adjutant General in consultation with the Director of the Emergency Preparedness Division, may remain on duty to assist civil authorities in these counties.

Desafíos de la movilización social para generar transformaciones en las instituciones: la movilización fallida en Egipto periodo 2010-2013

Este estudio de caso busca evaluar los alcances y limitaciones que tiene la movilización social para lograr transformaciones en las instituciones a partir del estudio de la movilización social en Egipto durante el período 2010-2013. Se analiza y se explica en qué sentido las instituciones de movimiento lento, como las estructuras de poder y estructuras mentales, han frustrado lo acontecido en Egipto conocido como la primavera árabe. Siguiendo la perspectiva de las instituciones de Gérard Roland y Alejandro Portes, se avanza hacia el resultado de la investigación de que las instituciones de movimiento lento tienen en cuenta aspectos estructurales de una sociedad tales como el poder y la cultura. Por ello, no pueden ser cambiadas con facilidad ya que cuentan con bases sólidas que han sido construidas mediante procesos históricos fundamentados en ideologías y valores.

Incidencia de la gestión de Frontex y el gobierno italiano en la acentuación de la crisis humanitaria de la Isla de Lampedusa entre 2011 y 2015

El presente estudio de caso busca examinar la incidencia de las medidas migratorias de control fronterizo implementadas por el Frontex y el gobierno Italiano en las condiciones mínimas de supervivencia de los migrantes irregulares, económicos y solicitantes de asilo en la Isla de Lampedusa, en el periodo 2011-2015. De esta manera, se identifican las medidas migratorias de control fronterizo implementadas por Frontex y el gobierno Italiano. Se examina la situación de la seguridad humana en la crisis migratoria de la Isla, y se analiza la relación entre las medidas migratorias de control fronterizo y las condiciones mínimas de supervivencia de los migrantes. El resultado de la investigación permite plasmar, las consecuencias negativas que han tenido las medidas migratorias en cuanto a las condiciones mínimas de supervivencia, lo que ha desembocado en una crisis humanitaria.

Innovación social: una reflexión sobre los beneficios en su implementación en el Estado colombiano.

La innovación social es un tipo de innovación que promueve la búsqueda de soluciones enfocadas a los problemas que se presentan en la sociedad. Estas soluciones generan además un valor agregado que ayudan al crecimiento del país. En Colombia este tipo de iniciativas han empezado a tener una gran importancia y han empezado a promover condiciones de vida más favorables y justas que buscan generar un beneficio a la sociedad y contribuir al desarrollo del país. A partir de la historia de la innovación social, ejemplos y grandes literatos en la administración y la sociología, comprenderemos la importancia de la innovación en nuestro país.

Multi-objective mission flight planning in civil unmanned aerial systems

Unmanned Aerial Vehicles (UAVs) are emerging as an ideal platform for a wide range of civil applications such as disaster monitoring, atmospheric observation and outback delivery. However, the operation of UAVs is currently restricted to specially segregated regions of airspace outside of the National Airspace System (NAS). Mission Flight Planning (MFP) is an integral part of UAV operation that addresses some of the requirements (such as safety and the rules of the air) of integrating UAVs in the NAS. Automated MFP is a key enabler for a number of UAV operating scenarios as it aids in increasing the level of onboard autonomy. For example, onboard MFP is required to ensure continued conformance with the NAS integration requirements when there is an outage in the communications link. MFP is a motion planning task concerned with finding a path between a designated start waypoint and goal waypoint. This path is described with a sequence of 4 Dimensional (4D) waypoints (three spatial and one time dimension) or equivalently with a sequence of trajectory segments (or tracks). It is necessary to consider the time dimension as the UAV operates in a dynamic environment. Existing methods for generic motion planning, UAV motion planning and general vehicle motion planning cannot adequately address the requirements of MFP. The flight plan needs to optimise for multiple decision objectives including mission safety objectives, the rules of the air and mission efficiency objectives. Online (in-flight) replanning capability is needed as the UAV operates in a large, dynamic and uncertain outdoor environment. This thesis derives a multi-objective 4D search algorithm entitled Multi- Step A* (MSA*) based on the seminal A* search algorithm. MSA* is proven to find the optimal (least cost) path given a variable successor operator (which enables arbitrary track angle and track velocity resolution). Furthermore, it is shown to be of comparable complexity to multi-objective, vector neighbourhood based A* (Vector A*, an extension of A*). A variable successor operator enables the imposition of a multi-resolution lattice structure on the search space (which results in fewer search nodes). Unlike cell decomposition based methods, soundness is guaranteed with multi-resolution MSA*. MSA* is demonstrated through Monte Carlo simulations to be computationally efficient. It is shown that multi-resolution, lattice based MSA* finds paths of equivalent cost (less than 0.5% difference) to Vector A* (the benchmark) in a third of the computation time (on average). This is the first contribution of the research. The second contribution is the discovery of the additive consistency property for planning with multiple decision objectives. Additive consistency ensures that the planner is not biased (which results in a suboptimal path) by ensuring that the cost of traversing a track using one step equals that of traversing the same track using multiple steps. MSA* mitigates uncertainty through online replanning, Multi-Criteria Decision Making (MCDM) and tolerance. Each trajectory segment is modeled with a cell sequence that completely encloses the trajectory segment. The tolerance, measured as the minimum distance between the track and cell boundaries, is the third major contribution. Even though MSA* is demonstrated for UAV MFP, it is extensible to other 4D vehicle motion planning applications. Finally, the research proposes a self-scheduling replanning architecture for MFP. This architecture replicates the decision strategies of human experts to meet the time constraints of online replanning. Based on a feedback loop, the proposed architecture switches between fast, near-optimal planning and optimal planning to minimise the need for hold manoeuvres. The derived MFP framework is original and shown, through extensive verification and validation, to satisfy the requirements of UAV MFP. As MFP is an enabling factor for operation of UAVs in the NAS, the presented work is both original and significant.

From Civil Strife to Civil Society: civil and military responsibilities in disrupted states

"The 1990s saw the United Nations, the militaries of key member states, and NGOs increasingly entangled in the complex affairs of disrupted states. Whether as deliverers of humanitarian assistance or as agents of political, social, and civic reconstruction, whether in Somalia, Bosnia, Kosovo, or East Timor, these actors have had to learn ways of interacting with each other in order to optimize the benefits for the populations they seek to assist. Yet the challenges have proved daunting. Civil and military actors have different organizational cultures and standard operating procedures and are confronted with the need to work together to perform tasks to which different actors may attach quite different priorities."--BOOK JACKET.

Occupational mobility in Queensland’s aged care, automotive and civil construction sectors

Current trends in workforce development indicate the movement of workers within and across occupations to be the norm. In 2009, only one in three vocational education and training (VET) graduates in Australia ended up working in an occupation for which they were trained. This implies that VET enhances the employability of its graduates by equipping them with the knowledge and competencies to work in different occupations and sectors. This paper presents findings from a Government-funded study that examined the occupational mobility of selected associate professional and trades occupations within the Aged Care, Automotive and Civil Construction sectors in Queensland. The study surveyed enrolled nurses and related workers, motor mechanics and civil construction workers to analyse their patterns of occupational mobility, future work intentions, reasons for taking and leaving work, and the factors influencing them to leave or remain in their occupations. This paper also discusses the implications of findings for the training of workers in these sectors and more generally.

A review of optimization techniques used in the design of fibre composite structures for civil engineering applications

Fibre composite structures have become the most attractive candidate for civil engineering applications. Fibre reinforced plastic polymer (FRP) composite materials have been used in the rehabilitation and replacement of the old degrading traditional structures or build new structures. However, the lack of design standards for civil infrastructure limits their structural applications. The majority of the existing applications have been designed based on the research and guidelines provided by the fibre composite manufacturers or based on the designer’s experience. It has been a tendency that the final structure is generally over-designed. This paper provides a review on the available studies related to the design optimization of fibre composite structures used in civil engineering such as; plate, beam, box beam, sandwich panel, bridge girder, and bridge deck. Various optimization methods are presented and compared. In addition, the importance of using the appropriate optimization technique is discussed. An improved methodology, which considering experimental testing, numerical modelling, and design constrains, is proposed in the paper for design optimization of composite structures.

Relationship management as a strategy for supply chain engagement in the civil engineering construction industry

Many studies into construction procurement methods reveal evidence of a need to change the culture and attitude in the construction industry, transition from traditional adversarial relationships to cooperative and collaborative relationships. At the same time there is also increasing concern and discussion on alternative procurement methods, involving a movement away from traditional procurement systems. Relational contracting approaches, such as partnering and relationship management, are business strategies that align the objectives of clients, commercial participants and stakeholders. It provides a collaborative environment and a framework for all participants to adapt their behaviour to project objectives and allows for engagement of those subcontractors and suppliers down the supply chain. The efficacy of relationship management in the client and contractor groups is proven and well documented. However, the industry has a history of slow implementation of relational contracting down the supply chain. Furthermore, there exists little research on relationship management conducted in the supply chain context. This research aims to explore the association between relational contracting structures and processes and supply chain sustainability in the civil engineering construction industry. It endeavours to shed light on the practices and prerequisites for relationship management implementation success and for supply sustainability to develop. The research methodology is a triangulated approach based on Cheung.s (2006) earlier research where questionnaire survey, interviews and case studies were conducted. This new research includes a face-to-face questionnaire survey that was carried out with 100 professionals from 27 contracting organisations in Queensland from June 2008 to January 2009. A follow-up survey sub-questionnaire, further examining project participants. perspectives was sent to another group of professionals (as identified in the main questionnaire survey). Statistical analysis including multiple regression, correlation, principal component factor analysis and analysis of variance were used to identify the underlying dimensions and test the relationships among variables. Interviews and case studies were conducted to assist in providing a deeper understanding as well as explaining findings of the quantitative study. The qualitative approaches also gave the opportunity to critique and validate the research findings. This research presents the implementation of relationship management from the contractor.s perspective. Findings show that the adaption of relational contracting approach in the supply chain is found to be limited; contractors still prefer to keep the suppliers and subcontractors at arm.s length. This research shows that the degree of match and mismatch between organisational structuring and organisational process has an impact on staff.s commitment level and performance effectiveness. Key issues affecting performance effectiveness and relationship effectiveness include total influence between parties, access to information, personal acquaintance, communication process, risk identification, timely problem solving and commercial framework. Findings also indicate that alliance and Early Contractor Involvement (ECI) projects achieve higher performance effectiveness at both short-term and long-term levels compared to projects with either no or partial relationship management adopted.

Practice and procedure : an application under r367 of the Uniform Civil Procedure Rules may be of use in obtaining copies of otherwise unavailable documents held by government agencies.

In Bowenbrae Pty Ltd v Flying Fighters Maintenance and Restoration [2010] QDC 347 Reid DCJ made orders requiring the plaintiffs to make application under the Freedom of Information Act 1982 (Cth) (“the FOI Act”) for documents sought by the defendant.