780 resultados para Menu fraud


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Das Standardmodell der Teilchenphysik, das drei der vier fundamentalen Wechselwirkungen beschreibt, stimmt bisher sehr gut mit den Messergebnissen der Experimente am CERN, dem Fermilab und anderen Forschungseinrichtungen überein. rnAllerdings können im Rahmen dieses Modells nicht alle Fragen der Teilchenphysik beantwortet werden. So lässt sich z.B. die vierte fundamentale Kraft, die Gravitation, nicht in das Standardmodell einbauen.rnDarüber hinaus hat das Standardmodell auch keinen Kandidaten für dunkle Materie, die nach kosmologischen Messungen etwa 25 % unseres Universum ausmacht.rnAls eine der vielversprechendsten Lösungen für diese offenen Fragen wird die Supersymmetrie angesehen, die eine Symmetrie zwischen Fermionen und Bosonen einführt. rnAus diesem Modell ergeben sich sogenannte supersymmetrische Teilchen, denen jeweils ein Standardmodell-Teilchen als Partner zugeordnet sind.rnEin mögliches Modell dieser Symmetrie ist das R-Paritätserhaltende mSUGRA-Modell, falls Supersymmetrie in der Natur realisiert ist.rnIn diesem Modell ist das leichteste supersymmetrische Teilchen (LSP) neutral und schwach wechselwirkend, sodass es nicht direkt im Detektor nachgewiesen werden kann, sondern indirekt über die vom LSP fortgetragene Energie, die fehlende transversale Energie (etmiss), nachgewiesen werden muss.rnrnDas ATLAS-Experiment wird 2010 mit Hilfe des pp-Beschleunigers LHC mit einer Schwerpunktenergie von sqrt(s)=7-10 TeV mit einer Luminosität von 10^32 #/(cm^2*s) mit der Suche nach neuer Physik starten.rnDurch die sehr hohe Datenrate, resultierend aus den etwa 10^8 Auslesekanälen des ATLAS-Detektors bei einer Bunchcrossingrate von 40 MHz, wird ein Triggersystem benötigt, um die zu speichernde Datenmenge zu reduzieren.rnDabei muss ein Kompromiss zwischen der verfügbaren Triggerrate und einer sehr hohen Triggereffizienz für die interessanten Ereignisse geschlossen werden, da etwa nur jedes 10^8-te Ereignisse für die Suche nach neuer Physik interessant ist.rnZur Erfüllung der Anforderungen an das Triggersystem wird im Experiment ein dreistufiges System verwendet, bei dem auf der ersten Triggerstufe mit Abstand die höchste Datenreduktion stattfindet.rnrnIm Rahmen dieser Arbeit rn%, die vollständig auf Monte-Carlo-Simulationen basiert, rnist zum einen ein wesentlicher Beitrag zum grundlegenden Verständnis der Eigenschaft der fehlenden transversalen Energie auf der ersten Triggerstufe geleistet worden.rnZum anderen werden Methoden vorgestellt, mit denen es möglich ist, die etmiss-Triggereffizienz für Standardmodellprozesse und mögliche mSUGRA-Szenarien aus Daten zu bestimmen. rnBei der Optimierung der etmiss-Triggerschwellen für die erste Triggerstufe ist die Triggerrate bei einer Luminosität von 10^33 #/(cm^2*s) auf 100 Hz festgelegt worden.rnFür die Triggeroptimierung wurden verschiedene Simulationen benötigt, bei denen eigene Entwicklungsarbeit eingeflossen ist.rnMit Hilfe dieser Simulationen und den entwickelten Optimierungsalgorithmen wird gezeigt, dass trotz der niedrigen Triggerrate das Entdeckungspotential (für eine Signalsignifikanz von mindestens 5 sigma) durch Kombinationen der etmiss-Schwelle mit Lepton bzw. Jet-Triggerschwellen gegenüber dem bestehenden ATLAS-Triggermenü auf der ersten Triggerstufe um bis zu 66 % erhöht wird.

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Esta investigación tuvo como objetivo general develar las representaciones sociales sobre la Medicina Popular en tres grupos poblacionales, pacientes oncológicos (n=100), familiares de los pacientes (n=25) y miembros del equipo de salud (n=26). Para ello, se realizaron tres estudios cualitativos con cada grupo poblacional y un cuarto en el que se describen las similitudes y las diferencias entre ellos en relación con el objeto de representación. En general, se utilizaron entrevistas en profundidad, ejercicios de asociaciones libres y grupos focales (7 con 62 pacientes). Resultados: paciente oncológico: Medicina Popular representada como una salida optimista a la angustiante situación que está viviendo frente al cáncer; una apuesta a la vida. Para la familia: una contra capaz de mantener con vida y fortaleza al paciente y para el equipo de salud, una realidad incombatible de los pacientes y de la familia, que tiene efecto placebo sobre ellos y que está relacionada con el pensamiento mágico religioso, la fé y la ignorancia de quienes la realizan. En cuanto a las diferencias, el paciente y la familia consideran que la Medicina Popular es una alternativa en la que depositan su fé y confianza; el personal de salud no cree en sus efectos sobre el cáncer y la considera como estafa y engaño para el paciente. En las similitudes, todos coinciden en que es una alternativa, generadora de esperanza, basada en compuestos naturales que le permiten al paciente contribuir a la curación del cáncer y a sobrellevar el malestar provocado por la quimioterapia. Finalmente, se presentan conclusiones generales, se discuten algunos de los hallazgos y la importancia de las RS de la Medicina Popular y su impacto sobre la atención y la calidad de vida del paciente y se plantean algunos interrogantes que podrían favorecer el desarrollo de una línea de investigación en el tema.

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L’armonizzazione fiscale è una importante sfida che l’Unione Europea si trova ad affrontare per la completa realizzazione del mercato interno. Le istituzioni comunitarie, tuttavia, non dispongono delle competenze legislative per intervenire direttamente negli ordinamenti tributari degli Stati membri. Svolgendo una analisi del contesto legislativo vigente, ed esaminando le prospettive de iure condendo della materia fiscale dell’Unione, il presente lavoro cerca di comprendere le prospettive di evoluzione del sistema, sia dal punto di vista della normativa fiscale sostanziale, che procedimentale. Mediante la disciplina elaborata a livello comunitario che regola la cooperazione amministrativa in materia fiscale, con particolare riferimento alle direttive relative allo scambio di informazioni e all’assistenza alla riscossione (dir. 2011/16/UE e dir. 2010/24/UE) si permette alle Amministrazioni degli Stati membri di avere accesso ai reciproci ordinamenti giuridici, e conoscerne i meccanismi. L’attuazione di tali norme fa sì che ciascun ordinamento abbia l’opportunità di importare le best practices implementate dagli altri Stati. L’obiettivo sarà quello di migliorare il proprio procedimento amministrativo tributario, da un lato, e di rendere più immediati gli scambi di informazione e la cooperazione alla riscossione, dall’altro. L’armonizzazione fiscale all’interno dell’Unione verrebbe perseguita, anziché mediante un intervento a livello europeo, attraverso un coordinamento “dal basso” degli ordinamenti fiscali, realizzato attraverso l’attività di cooperazione delle amministrazioni che opereranno su un substrato di regole condivise. La maggiore apertura delle amministrazioni fiscali dei Paesi membri e la maggiore spontaneità degli scambi di informazioni, ha una efficacia deterrente di fenomeni di evasione e di sottrazione di imposta posti in essere al fine di avvantaggiarsi delle differenze dei sistemi impositivi dei vari paesi. Nel lungo periodo ciò porterà verosimilmente, gli Stati membri a livellare i sistemi impositivi, dal momento che i medesimi non avranno più interesse ad utilizzare la leva fiscale per generare una concorrenza tra gli ordinamenti.

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Il presente lavoro parte dalla constatazione che l’Imposta sul valore aggiunto è stata introdotta con lo scopo specifico di tassare il consumo in modo uniforme a livello europeo. La globalizzazione dell’economia con l’abolizione delle frontiere ha tuttavia favorito la nascita non solo di un mercato unico europeo, ma anche di “un mercato unico delle frodi”. L’esistenza di abusi e frodi in ambito Iva risulta doppiamente dannosa per l’Unione europea: tali condotte incidono quantitativamente sull'ammontare delle risorse proprie dell’Unione e sulle entrate fiscali dei singoli Stati membri nonché violano il principio di concorrenza e producono distorsioni nel mercato unico. È in questo contesto che intervengono i giudici nazionali e la Corte di Giustizia, al fine di porre un freno a tali fenomeni patologici. Quest’ultima, chiamata a far rispettare il diritto comunitario, ha sviluppato una misura antifrode e antiabuso consistente nel diniego del diritto alla detrazione qualora lo stesso venga invocato dal soggetto passivo abusivamente o fraudolentemente. Vedremo però che il problema non può essere facilmente ridotto a formule operative: al di là dello schema, fin troppo scontato, dell’operatore apertamente disonesto e degli operatori con esso dichiaratamente correi, rimane il territorio grigio dei soggetti coinvolti, qualche volta inconsapevolmente qualche volta consapevolmente, ma senza concreta partecipazione nella frode da altri orchestrata. Permane a questo punto la domanda se sia coerente - in un sistema impositivo che privilegia i profili oggettivi, prescindendo, salvo gli aspetti sanzionatori, da quelli soggettivi- negare il diritto alla detrazione Iva per asserita consapevolezza di comportamenti fraudolenti altrui o se non vi siano regole più adatte al fine di porre un freno alle frodi e dunque più conformi al principio di proporzionalità.

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«I felt that the time had come to have a fresh look at the European VAT system. There were indeed a number of reasons which in my view justified taking this step»: da queste parole del Commissario Europeo Algirdas Šemeta trae ispirazione tale ricerca che ha l’obiettivo di ripercorrere, in primo luogo, le ragioni che hanno portato alla creazione di una imposta comunitaria plurifase sui consumi, ed in secondo luogo, i motivi per cui oggi è necessario un ripensamento sul tema. Le spinte ammodernatrici provengono anche dagli stessi organismi europei, che sono impegnati da anni in discussioni con gli Stati membri per arrivare alla definizione di una normativa che riesca a disegnare un sistema snello ed efficiente. Il primo importante passo in tale direzione è stato effettuato dalla stessa Commissione europea nel 2010 con l’elaborazione del Libro Verde sul futuro dell’IVA, in cui vengono evidenziati i profili critici del sistema e le possibili proposte di riforma. L’obiettivo di dare origine ad un EU VAT SYSTEM in grado di rendere la tassazione più semplice, efficace, neutrale ed anti frode. In questo lavoro si intendono sottolineare i principali elementi critici della normativa IVA comunitaria, ideando anche le modifiche che potrebbero migliorarli, al fine di creare un’ipotesi normativa capace di essere un modello ispiratore per la modifica del sistema di imposizione indiretta esistente nella Repubblica di San Marino che ad oggi si trova a doversi confrontare con una imposta monofase alle importazioni anch’essa, come l’IVA, oramai in crisi.

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Die Arbeit untersucht das seuchenartige Auftreten von Besessenheitsfällen in Annaberg (Erzgebirge) in den Jahren 1713-1720, die Auslöser der letzten Hexenprozesse in Kursachsen waren. Zeitgenössische Beobachter stritten intensiv, ob diese sogenannte „Annaberger Krankheit“ durch Zauberei verursacht oder eine psychosomatisch bedingte Massenerkrankung war. In Abkehr von dem Vorurteil, alle Betroffenen einer solchen Massenhysterie litten an derselben Erkrankung, werden diverse Krankengeschichten rekonstruiert. Indem sich dabei Elemente von Rollenspielen (Kinderhexen, Hysterie) und Betrug (Almosenerschleichung, Denunziationen, politisch motivierte Inszenierungen) finden, zeigt sich die wundersame „Krankheit“ als nicht pathologischer sondern sozialer Vorgang. rnAm dessen Beginn stand die Geburt der Interpretation, es gäbe eine außergewöhnliche Krankheit in der Stadt, wozu akzidentielle Ereignisse mehr beitrugen als auffällige Krankheitsfälle. Gerüchtbildung und politische Instrumentalisierung bildeten den Rahmen für den Einstieg von Nachahmern, die das fiktive Krankheitsbild in die Realität eines demonstrativen Schauspiel umsetzten. Dieser Mechanismus eines selbsterfüllenden Menetekels wird vor dem Hintergrund seiner kulturellen, sozialen, ökonomischen und historischen Bedingungen detailliert rekonstruiert.

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Theoretical studies of the problems of the securities markets in the Russian Federation incline to one or other of the two traditional approaches. The first consists of comparing the definition of "valuable paper" set forth in the current legislation of the Russian Federation, with the theoretical model of "Wertpapiere" elaborated by German scholars more than 90 years ago. The problem with this approach is, in Mr. Pentsov's opinion, that any new features of the definition of "security" that do not coincide with the theoretical model of "Wertpapiere" (such as valuable papers existing in non-material, electronic form) are claimed to be incorrect and removed from the current legislation of the Russian Federation. The second approach works on the basis of the differentiation between the Common Law concept of "security" and the Civil Law concept of "valuable paper". Mr. Pentsov's research, presented in an article written in English, uses both methodological tools and involves, firstly, a historical study of the origin and development of certain legal phenomena (securities) as they evolved in different countries, and secondly, a comparative, synchronic study of equivalent legal phenomena as they exist in different countries today. Employing the first method, Mr. Pentsov divided the historical development of the conception of "valuable paper" in Russia into five major stages. He found that, despite the existence of a relatively wide circulation of valuable papers, especially in the second half of the 19th century, Russian legislation before 1917 (the first stage) did not have a unified definition of valuable paper. The term was used, in both theoretical studies and legislation, but it covered a broad range of financial instruments such as stocks, bonds, government bonds, promissory notes, bills of exchange, etc. During the second stage, also, the legislation of the USSR did not have a unified definition of "valuable paper". After the end of the "new economic policy" (1922 - 1930) the stock exchanges and the securities markets in the USSR, with a very few exceptions, were abolished. And thus during the third stage (up to 1985), the use of valuable papers in practice was reduced to foreign economic relations (bills of exchange, stocks in enterprises outside the USSR) and to state bonds. Not surprisingly, there was still no unified definition of "valuable paper". After the beginning of Gorbachev's perestroika, a securities market began to re-appear in the USSR. However, the successful development of securities markets in the USSR was retarded by the absence of an appropriate regulatory framework. The first effort to improve the situation was the adoption of the Regulations on Valuable Papers, approved by resolution No. 590 of the Council of Ministers of the USSR, dated June 19, 1990. Section 1 of the Regulation contained the first statutory definition of "valuable paper" in the history of Russia. At the very beginning of the period of transition to a market economy, a number of acts contained different definitions of "valuable paper". This diversity clearly undermined the stability of the Russian securities market and did not achieve the goal of protecting the investor. The lack of unified criteria for the consideration of such non-standard financial instruments as "valuable papers" significantly contributed to the appearance of numerous fraudulent "pyramid" schemes that were outside of the regulatory scheme of Russia legislation. The situation was substantially improved by the adoption of the new Civil Code of the Russian Federation. According to Section 1 of Article 142 of the Civil Code, a valuable paper is a document that confirms, in compliance with an established form and mandatory requisites, certain material rights whose realisation or transfer are possible only in the process of its presentation. Finally, the recent Federal law No. 39 - FZ "On the Valuable Papers Market", dated April 22 1996, has also introduced the term "emission valuable papers". According to Article 2 of this Law, an "emission valuable paper" is any valuable paper, including non-documentary, that simultaneously has the following features: it fixes the composition of material and non-material rights that are subject to confirmation, cession and unconditional realisation in compliance with the form and procedure established by this federal law; it is placed by issues; and it has equal amount and time of realisation of rights within the same issue regardless of when the valuable paper was purchased. Thus the introduction of the conception of "emission valuable paper" became the starting point in the Russian federation's legislation for the differentiation between the legal regimes of "commercial papers" and "investment papers" similar to the Common Law approach. Moving now to the synchronic, comparative method of research, Mr. Pentsov notes that there are currently three major conceptions of "security" and, correspondingly, three approaches to its legal definition: the Common Law concept, the continental law concept, and the concept employed by Japanese Law. Mr. Pentsov proceeds to analyse the differences and similarities of all three, concluding that though the concept of "security" in the Common Law system substantially differs from that of "valuable paper" in the Continental Law system, nevertheless the two concepts are developing in similar directions. He predicts that in the foreseeable future the existing differences between these two concepts will become less and less significant. On the basis of his research, Mr. Pentsov arrived at the conclusion that the concept of "security" (and its equivalents) is not a static one. On the contrary, it is in the process of permanent evolution that reflects the introduction of new financial instruments onto the capital markets. He believes that the scope of the statutory definition of "security" plays an extremely important role in the protection of investors. While passing the Securities Act of 1933, the United States Congress determined that the best way to achieve the goal of protecting investors was to define the term "security" in sufficiently broad and general terms so as to include within the definition the many types of instruments that in the commercial world fall within the ordinary concept of "security' and to cover the countless and various devices used by those who seek to use the money of others on the promise of profits. On the other hand, the very limited scope of the current definition of "emission valuable paper" in the Federal Law of the Russian Federation entitled "On the Valuable Papers Market" does not allow the anti-fraud provisions of this law to be implemented in an efficient way. Consequently, there is no basis for the protection of investors. Mr. Pentsov proposes amendments which he believes would enable the Russian markets to become more efficient and attractive for both foreign and domestic investors.

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Most hospitalised patients are dependent on hospital food for their nutritional requirements. We surveyed hospitalised patients to obtain their opinions of hospital food in order to improve menu planning and food delivery.

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Die Bedrohung durch Produktpiraterie wächst ständig, besonders der deutsche Maschinen- und Anlagenbau ist mehr und mehr davon betroffen. Um Komponenten und Ersatzteile zu schützen, wurde ein technisches Konzept zur Abwehr von Produktpiraterie entwickelt. In diesem System werden Teile mit kopiersicheren Echtheitsmerkmalen gekennzeichnet, welche an diversen Identifikations- und Prüfpunkten entlang der Supply-Chain und besonders beim Einsatz in der Maschine ausgelesen und geprüft werden. Die Prüfergebnisse werden in einer zentralen Datenbank gespeichert, um neue Services zu ermöglichen und die Kommunikation zwischen Hersteller und Kunde zu erleichtern.

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As is well know, the long-lasting influence in Poland of Hoffmanowa’s conservative pedagogical treatise « Keepsake of a Good Mother » (1819) was criticized by more progressive Polish women writers of the 19th century, such as Narcyza Żmichowska and Eliza Orzeszkowa. But the unexpected success of that book in other Slav countries later in the 19th century, especially in Bohemia, is less well known. Honorata z Wiśniowskich Zapová (1825-1856), a member of the Galician Polish szlachta who moved to Prague after her marriage in 1841 to the Czech writer K. V. Zap, has been recently exhumed as a Czech writer by Czech and Polish literary criticism: apart from her essays in Czech journals on her native country, much emphasis has been laid on the value of her most important work, Nezabudky, dar našim pannám (Forget-me-not: A Gift to Our Young Ladies, published in 1859), which was the first book of pedagogy dedicated to the instruction of young women in Bohemia. In her preface to this book, Zapová mentions Hoffmanowa as being one of her many sources of inspiration. Wishing to know more about what exactly Zapová owes to Hoffmanowa, in this article I compare Hoffmanowa’s book of pedagogy with Zapová’s. I am astonished to discover that Zapová’s book is in fact an almost literal translation from Polish to Czech of „Keepsake of a Good Mother” – in other words, that it is a plagiarism of Hoffmanowa’s book. The main question I ask here is : why did no one until now, either in 19th-century criticism or in our contemporary criticism, mention this literary fraud before?

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Im vorliegenden Beitrag wird aus Perspektive der strukturell-individualistischen Handlungstheorie versucht, kriminelles Handeln als soziales Handeln zu modellieren. Die subjektiv rationale Entscheidung für oder gegen delinquentes Handeln erfolgt in Abhängigkeit von Restriktionen, Gelegenheiten, Assoziationen sowie von normativen Überzeugungen und moralischen Bewertungen von Straftaten. Die empirische Anwendung mithilfe einer Bevölkerungsumfrage in Bern liefert für intendierte Straftaten wie Ladendiebstahl, Schwarzfahren, Versicherungsbetrug und Steuerhinterziehung theoriekonsistente Ergebnisse.

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High-resolution esophageal manometry (HRM) is a recent development used in the evaluation of esophageal function. Our aim was to assess the inter-observer agreement for diagnosis of esophageal motility disorders using this technology. Practitioners registered on the HRM Working Group website were invited to review and classify (i) 147 individual water swallows and (ii) 40 diagnostic studies comprising 10 swallows using a drop-down menu that followed the Chicago Classification system. Data were presented using a standardized format with pressure contours without a summary of HRM metrics. The sequence of swallows was fixed for each user but randomized between users to avoid sequence bias. Participants were blinded to other entries. (i) Individual swallows were assessed by 18 practitioners (13 institutions). Consensus agreement (≤2/18 dissenters) was present for most cases of normal peristalsis and achalasia but not for cases of peristaltic dysmotility. (ii) Diagnostic studies were assessed by 36 practitioners (28 institutions). Overall inter-observer agreement was 'moderate' (kappa 0.51) being 'substantial' (kappa > 0.7) for achalasia type I/II and no lower than 'fair-moderate' (kappa >0.34) for any diagnosis. Overall agreement was somewhat higher among those that had performed >400 studies (n = 9; kappa 0.55) and 'substantial' among experts involved in development of the Chicago Classification system (n = 4; kappa 0.66). This prospective, randomized, and blinded study reports an acceptable level of inter-observer agreement for HRM diagnoses across the full spectrum of esophageal motility disorders for a large group of clinicians working in a range of medical institutions. Suboptimal agreement for diagnosis of peristaltic motility disorders highlights contribution of objective HRM metrics.

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Previous studies have shown that the harm caused by crime affects punitive reactions even if differences in the degree of harm are merely accidental. However, it remains unclear whether the effect is direct or whether it is mediated by attributed responsibility or blame. Participants were 303 university students who listened to 4 case vignettes (between-subjects design). Half received information about a completed crime and half about an accidentally uncompleted crime. Crime type was either fraud or rape. The results suggest that individuals consider the actual harm to a significantly greater extent than attribution theory would predict. Moreover, the link between harm and punishment was virtually not mediated by attributed blame and not moderated by individual differences in morality. Future studies should investigate whether the harm-punishment link is a result of an automatic act of retaliation or a desire to compensate for the harm done to the victim (restorative justice).

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Wie Personen auf Straftaten reagieren und welche Strafziele sie dabei verfolgen, war bisher kaum Gegenstand psychologischer Forschung. In der vorliegenden Arbeit wird die dimensionale Struktur der Präferenz von Strafzielen untersucht. In zwei Befragungen wurden juristischen Laien Fallgeschichten zur Beurteilung vorgelegt (Raubüberfall, Körperverletzung, Betrug, Vergewaltigung). Die multivariaten Auswertungen weisen eine hohe Übereinstimmung auf: Strafziele lassen sich durch die zwei voneinander unabhängigen Dimensionen Strafhärte und Mikro- versus Makroperspektive klassifizieren. Wird eine Makroperspektive eingenommen, so ist dies mit einer stärkeren Gewichtung von Gesellschaftsinteressen verbunden sowie mit der Präferenz für das Strafziel der positiven Generalprävention. Die Mikroperspektive ist hingegen mit der Überzeugung verbunden, dass Gerechtigkeit insbesondere aus der Perspektive der konkret Beteiligten herzustellen ist. Je nach geforderter Strafhärte geht die Mikroperspektive mit einem Bias entweder für das Opfer und das Strafziel der Vergeltung oder aber für den Täter und das Strafziel der Resozialisierung einher.