Source: https://oatd.org/oatd/search?q=subject%3A%28administrative%20tax%20procedure%29&pagesize=30
Timestamp: 2020-01-19 19:19:26+00:00
Document Index: 4695635

Matched Legal Cases: ['§ 1361', '§ 6851', '§ 6861', '§ 1361', '§ 6851', '§ 6861', '§ 1361', '§ 6851', '§ 6861']

subject:(administrative tax procedure) – OATD
You searched for subject:(administrative tax procedure). Showing records 1 – 12 of 12 total matches.
1. Becerra-Cámara, María-Isabel. Los principios jurídicos aplicables en la resolución de controversias tributarias y el ejercicio de la facultad de reexamen: alcances y contenido .
Becerra-Cámara, María-Isabel. “Los principios jurídicos aplicables en la resolución de controversias tributarias y el ejercicio de la facultad de reexamen: alcances y contenido .” 2018. Thesis, Universidad de Lima. Accessed January 19, 2020. http://repositorio.ulima.edu.pe/handle/ulima/6061.
Becerra-Cámara, María-Isabel. “Los principios jurídicos aplicables en la resolución de controversias tributarias y el ejercicio de la facultad de reexamen: alcances y contenido .” 2018. Web. 19 Jan 2020.
Becerra-Cámara M. Los principios jurídicos aplicables en la resolución de controversias tributarias y el ejercicio de la facultad de reexamen: alcances y contenido . [Internet] [Thesis]. Universidad de Lima; 2018. [cited 2020 Jan 19]. Available from: http://repositorio.ulima.edu.pe/handle/ulima/6061.
2. Maria do Rosário Esteves Simone da Silva. Evidence theory in administrative tax procedure.
URL: http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=1183
The proposition of the work is to analize the evidence of trigering event in the administrative tax procedure, building a theory of the proof applicable… (more)
The proposition of the work is to analize the evidence of trigering event in the administrative tax procedure, building a theory of the proof applicable to this procedure.
A proposta do presente trabalho é analisar a prova do fato jurídico tributário, construindo uma teoria da prova aplicável ao processo administrativo fiscal.
Subjects/Keywords: Evidence theory; tax law; administrative tax procedure; Direito tributário; DIREITO TRIBUTARIO; Prova (Direito); Processo administrativo tributário
Silva, M. d. R. E. S. d. (2005). Evidence theory in administrative tax procedure . (Thesis). Pontifícia Universidade Católica de São Paulo. Retrieved from http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=1183
Silva, Maria do Rosário Esteves Simone da. “Evidence theory in administrative tax procedure.” 2005. Thesis, Pontifícia Universidade Católica de São Paulo. Accessed January 19, 2020. http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=1183.
Silva, Maria do Rosário Esteves Simone da. “Evidence theory in administrative tax procedure.” 2005. Web. 19 Jan 2020.
Silva MdRESd. Evidence theory in administrative tax procedure. [Internet] [Thesis]. Pontifícia Universidade Católica de São Paulo; 2005. [cited 2020 Jan 19]. Available from: http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=1183.
Silva MdRESd. Evidence theory in administrative tax procedure. [Thesis]. Pontifícia Universidade Católica de São Paulo; 2005. Available from: http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=1183
3. Matthaiou, Chrysoula. Το δικαίωμα της προηγούμενης ακρόασης κατά τον κώδικα διοικητικής διαδικασίας στη φορολογική διαδικασία.
Matthaiou, Chrysoula. “Το δικαίωμα της προηγούμενης ακρόασης κατά τον κώδικα διοικητικής διαδικασίας στη φορολογική διαδικασία.” 2015. Thesis, National and Kapodistrian University of Athens; Εθνικό και Καποδιστριακό Πανεπιστήμιο Αθηνών (ΕΚΠΑ). Accessed January 19, 2020. http://hdl.handle.net/10442/hedi/36338.
Matthaiou, Chrysoula. “Το δικαίωμα της προηγούμενης ακρόασης κατά τον κώδικα διοικητικής διαδικασίας στη φορολογική διαδικασία.” 2015. Web. 19 Jan 2020.
Matthaiou C. Το δικαίωμα της προηγούμενης ακρόασης κατά τον κώδικα διοικητικής διαδικασίας στη φορολογική διαδικασία. [Internet] [Thesis]. National and Kapodistrian University of Athens; Εθνικό και Καποδιστριακό Πανεπιστήμιο Αθηνών (ΕΚΠΑ); 2015. [cited 2020 Jan 19]. Available from: http://hdl.handle.net/10442/hedi/36338.
4. Miličić, Tanja. IZVRŠBA V DAVČNEM POSTOPKU IN ČEZMEJNI VIDIK.
Miličić, Tanja. “IZVRŠBA V DAVČNEM POSTOPKU IN ČEZMEJNI VIDIK.” 2016. Masters Thesis, Univerza v Mariboru. Accessed January 19, 2020. https://dk.um.si/IzpisGradiva.php?id=61238 ; https://dk.um.si/Dokument.php?id=107529&dn=.
Miličić, Tanja. “IZVRŠBA V DAVČNEM POSTOPKU IN ČEZMEJNI VIDIK.” 2016. Web. 19 Jan 2020.
Miličić T. IZVRŠBA V DAVČNEM POSTOPKU IN ČEZMEJNI VIDIK. [Internet] [Masters thesis]. Univerza v Mariboru; 2016. [cited 2020 Jan 19]. Available from: https://dk.um.si/IzpisGradiva.php?id=61238 ; https://dk.um.si/Dokument.php?id=107529&dn=.
5. Wouako, Dieunedort. Le temps et le recouvrement de l'impôt : Time and tax collection.
Wouako, Dieunedort. “Le temps et le recouvrement de l'impôt : Time and tax collection.” 2012. Doctoral Dissertation, Paris 2. Accessed January 19, 2020. http://www.theses.fr/2012PA020080.
Wouako, Dieunedort. “Le temps et le recouvrement de l'impôt : Time and tax collection.” 2012. Web. 19 Jan 2020.
Wouako D. Le temps et le recouvrement de l'impôt : Time and tax collection. [Internet] [Doctoral dissertation]. Paris 2; 2012. [cited 2020 Jan 19]. Available from: http://www.theses.fr/2012PA020080.
6. Špilar, Marjan. Posebni instituti davčnega postopka v razmerju do varstva javnega interesa in varstva pravic zavezancev.
Špilar, Marjan. “Posebni instituti davčnega postopka v razmerju do varstva javnega interesa in varstva pravic zavezancev.” 2018. Doctoral Dissertation, Univerza v Mariboru. Accessed January 19, 2020. https://dk.um.si/IzpisGradiva.php?id=67692 ; https://dk.um.si/Dokument.php?id=124616&dn= ; https://plus.si.cobiss.net/opac7/bib/5584427?lang=sl.
Špilar, Marjan. “Posebni instituti davčnega postopka v razmerju do varstva javnega interesa in varstva pravic zavezancev.” 2018. Web. 19 Jan 2020.
Špilar M. Posebni instituti davčnega postopka v razmerju do varstva javnega interesa in varstva pravic zavezancev. [Internet] [Doctoral dissertation]. Univerza v Mariboru; 2018. [cited 2020 Jan 19]. Available from: https://dk.um.si/IzpisGradiva.php?id=67692 ; https://dk.um.si/Dokument.php?id=124616&dn= ; https://plus.si.cobiss.net/opac7/bib/5584427?lang=sl.
7. Künnapas, Kaido. Maksukohustuse täitmise preventiivne tagamine enne maksukohustuse tuvastamist: ettevaatuspõhimõte maksumenetluses .
URL: http://hdl.handle.net/10062/53239
► Maksupettuste tõkestamise üheks peamiseks probleemiks on olukorrad, kus alanud või algavast maksumenetlusest ja ähvardavast maksuvõlgnevusest teada saanud maksukohustuslased asuvad oma vara võõrandama või peitma. Selliselt… (more)
▼ Maksupettuste tõkestamise üheks peamiseks probleemiks on olukorrad, kus alanud või algavast maksumenetlusest ja ähvardavast maksuvõlgnevusest teada saanud maksukohustuslased asuvad oma vara võõrandama või peitma. Selliselt võib riik küll tasumata maksu tuvastada ja määrata, kuid vara puudumise tõttu on sissenõudmine tegelikkuses perspektiivitu ning kulutatud ressurss kasutu. Vastukaaluks maksejõuetusega seotud maksupettustele ning kohati ka mittepettuslikule maksude tasumata jätmisele on erinevates jurisdiktsioonides võetud kasutusele ennetavate tagatise instituut – maksuhaldur võib sellistes olukordades tagada oletatavaid ja alles tulevikus tuvastatavaid maksukohustusi (Eesti maksukorralduse seaduse § 1361, Ühendriikide Internal Revenue Code § 6851 ning § 6861). Tegemist on ettevaatuspõhimõtte ilmingutega maksumenetluses. Oletuslikult pinnalt maksukohustuse täitmise tagamisel tekib mitmeid õiguslikke probleeme. Kõige põletavam on küsimus, kuidas ja kui täpselt peab olema defineeritud maksukohustuslase maksejõuetuse oht, mis võimaldab preventiivseid tõkendeid kohaldada. Sama küsimus tõusetub maksukohustuse enda olemasolu tuvastamisega. Ebaselgus preventiivsete tõkendite kohaldamisel tekitab omakorda õigusselguse ja -kindluse probleemi. Kui taolise tõkendi sanktsioneerib eelnevalt kohus, seda eriti ex parte menetluses, põrkuvad ühelt poolt kohtu kohustus indiviidi kaitsta ning teiselt poolt kohtu keeld sekkuda ennetavalt maksuhalduri tegevuse õiguspärasuse (maksukohustuse olemasolu). Kokkuvõttes tõstatab see küsimuse, kas ja kuivõrd on preventiivsete tõkendite meede kooskõlas Euroopa inimõiguste ja põhivabaduste kaitse konventsiooni esimese lisaprotokolli artikliga 1 (omandiõiguse kaitse, edaspidi „Konventsiooni P1-1“) ning kuidas on võimalik seda meedet reguleerida selliselt, et konventsioonist ning ja menetlusõiguse üldistest põhimõtetest tulenevalt on menetluses avalikud ja erahuvid paremini tasakaalus. Autor keskendub põhiasjalikult Konventsiooni P1-1, Eesti MKS § 1361 (puhas tagamissüsteem) ning Ühendriikide IRS § 6851 ja § 6861 (kiirendatud maksuhindamise süsteem) võrdlusele.; The main problem in prevention of tax frauds relates to situations where the tax payer, getting aware of the tax procedure and possible tax liability, starts to dispossess or hide its assets in order to hinder the efficiency of tax enforcement procedure. In such cases, the state may determine the tax liability and enforce it, but due to the lack of assets, the outcome of the enforcement procedure is relatively predictable. To prevent such outcome, whether due to fraudulent activities or not, several jurisdictions have adopted preventive securities measures, under which the tax authority is able to secure the payment of yet undetermined tax liability in a situation where there is a reason to believe that the ordinary enforcement procedure may be jeopardized (Estonian Taxation Act § 1361, U.S. Internal Revenue Code § 6851 and § 6861). This represents principle of precaution in tax procedure. When securing the payment of conjectural… Advisors/Committee Members: Merusk, Kalle, juhendaja (advisor), Lehis, Lasse, juhendaja (advisor).
Subjects/Keywords: maksud; maksukohustus; tõkendid; maksumenetlus; maksukuriteod; ennetamine; Euroopa Liidu õigus; maksuõigus; haldusõigus; võrdlev õigusteadus; Eesti; Ameerika Ühendriigid; taxes; tax liability; restraints; tax procedure; tax fraud; prevention; European Union law; tax law; administrative law; comparative law; Estonia; USA
Künnapas, K. (2016). Maksukohustuse täitmise preventiivne tagamine enne maksukohustuse tuvastamist: ettevaatuspõhimõte maksumenetluses . (Thesis). Tartu University. Retrieved from http://hdl.handle.net/10062/53239
Künnapas, Kaido. “Maksukohustuse täitmise preventiivne tagamine enne maksukohustuse tuvastamist: ettevaatuspõhimõte maksumenetluses .” 2016. Thesis, Tartu University. Accessed January 19, 2020. http://hdl.handle.net/10062/53239.
Künnapas, Kaido. “Maksukohustuse täitmise preventiivne tagamine enne maksukohustuse tuvastamist: ettevaatuspõhimõte maksumenetluses .” 2016. Web. 19 Jan 2020.
Künnapas K. Maksukohustuse täitmise preventiivne tagamine enne maksukohustuse tuvastamist: ettevaatuspõhimõte maksumenetluses . [Internet] [Thesis]. Tartu University; 2016. [cited 2020 Jan 19]. Available from: http://hdl.handle.net/10062/53239.
Künnapas K. Maksukohustuse täitmise preventiivne tagamine enne maksukohustuse tuvastamist: ettevaatuspõhimõte maksumenetluses . [Thesis]. Tartu University; 2016. Available from: http://hdl.handle.net/10062/53239
9. Paulo Antonio Fernandes Campilongo. Correlação entre fato e decisão no processo penal e no processo administrativo tributário.
URL: http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=14475
Esta pesquisa tem por objetivo realizar a confrontação entre o processo administrativo tributário e o processo penal, em especial no que tange à correlação entre… (more)
Esta pesquisa tem por objetivo realizar a confrontação entre o processo administrativo tributário e o processo penal, em especial no que tange à correlação entre o fato processual e a decisão a ser produzida em cada uma dessas modalidades processuais. Diante dessa análise, busca verificar se os princípios informadores do processo penal podem ser importados, de forma subsidiária, para o processo administrativo tributário, sem qualquer ruído de comunicação, de maneira a autorizar a revisão do lançamento tributário pelas autoridades administrativas no exercício da atividade atípica de julgamento. Para tanto, socorre-se, sob o enfoque teórico-científico, do construtivismo lógico-semântico e da teoria dos sistemas autopoiéticos, buscando uma aproximação dessas teorias, com o propósito de compreender melhor como ocorreria o fechamento sintático e a abertura semântica e pragmática dos sistemas jurídicos, bem como o fechamento operacional e a abertura cognitiva, defendidos, respectivamente, pelas teorias citadas. Isso propicia a compreensão e a fundamentação acerca de como ocorrem as operações de comunicação no sistema jurídico, como e em que momento os fatos jurídicos ingressam no sistema e de qual é a importância do processo, em termos de segurança jurídica, para a sua legitimação. Pelo exame do momento temporal da inserção do fato jurídico penal e do fato jurídico tributário no sistema jurídico, bem como das autoridades legitimadas para inseri-los em linguagem competente, o presente estudo procura demonstrar que a aplicação subsidiária dos institutos da emenda ou mudança do libelo no processo penal não tem a mesma conotação que a revisão do lançamento por erro de fato ou erro de direito no curso do processo administrativo tributário
This research aims to carry out the confrontation between the tax administrative procedure, in particular regarding the correlation between the proceeding fact and the decision to be produced in each of those procedural modalities. Facing this analysis, it intends to verify whether the informant principles of the criminal process can be imported, subsidiarily, to the tax administrative procedure, without any communication rumor, so as to authorize the tax release review by the administrative authorities in the exercise of atypical trial activities. To do so, it resorts, under the scientific-theoretical approach, of both the logicalsemantic constructivism and the theory of autopoietic systems, in order to achieve an approximation of those theories and, thus, better understand how the syntactical closure and the semantic and pragmatic opening of the legal systems would occur, as well as the operational closure and the cognitive opening, defended by the mentioned theories. This provides the understanding and reasoning about how the communication operations in the legal system occur, how and at what time the legal facts enter the system and how important is the process in terms of legal safety, for its legitimacy. By taking the moment in time analysis of the insertion of the legal criminal fact…
Subjects/Keywords: DIREITO; Processo administrativo tributário; Processo penal; Teoria dos sistemas; Construtivismo lógico-semântico; Fato jurídico tributário; Fato jurídico penal; Correlação; Tax administrative procedures; Criminal procedure; Theory of systems; Logical-semantic constructivism; Tax legal fact; Legal criminal fact; Correlation
Campilongo, P. A. F. (2012). Correlação entre fato e decisão no processo penal e no processo administrativo tributário . (Thesis). Pontifícia Universidade Católica de São Paulo. Retrieved from http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=14475
Campilongo, Paulo Antonio Fernandes. “Correlação entre fato e decisão no processo penal e no processo administrativo tributário.” 2012. Thesis, Pontifícia Universidade Católica de São Paulo. Accessed January 19, 2020. http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=14475.
Campilongo, Paulo Antonio Fernandes. “Correlação entre fato e decisão no processo penal e no processo administrativo tributário.” 2012. Web. 19 Jan 2020.
Campilongo PAF. Correlação entre fato e decisão no processo penal e no processo administrativo tributário. [Internet] [Thesis]. Pontifícia Universidade Católica de São Paulo; 2012. [cited 2020 Jan 19]. Available from: http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=14475.
Campilongo PAF. Correlação entre fato e decisão no processo penal e no processo administrativo tributário. [Thesis]. Pontifícia Universidade Católica de São Paulo; 2012. Available from: http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=14475
10. Jerovšek Verbič, Vanja. Problematika dokazovanja in dokaznega bremena v davčnem ugotovitvenem postopku.
URL: https://dk.um.si/IzpisGradiva.php?id=40998  ; https://dk.um.si/Dokument.php?id=56399&dn=  ; https://plus.si.cobiss.net/opac7/bib/4548139?lang=sl
V magistrski nalogi so obravnavani problemi dokazovanja in dokaznega bremena kot osrednjega dela davčnega ugotovitvenega postopka. Namen ugotovitvenega postopka je, da se ugotovijo dejstva in… (more)
V magistrski nalogi so obravnavani problemi dokazovanja in dokaznega bremena kot osrednjega dela davčnega ugotovitvenega postopka. Namen ugotovitvenega postopka je, da se ugotovijo dejstva in okoliščine konkretnega primera, ki so pomembne za sprejem zakonite odločitve v davčni zadevi, ter zavezancem za davek omogočiti zavarovanje njihovih koristi in pravic. Edina podlaga za odločanje je lahko materialna resnica, izjeme lahko določa le zakon. Dejstva in okoliščine se ugotavljajo z dokazi, ki so osrednji instrument ugotovitvenega postopka in brez njihove izvedbe ni mogoče zadostiti načelu materialne resnice v davčnih zadevah. Presojo verodostojnosti pridobljenega dokaza za ugotovitev določenega dejstva in uporabo tistih dokazov, ki jih davčni organ šteje za neizpodbojne, se izvede po postopku dokazovanja. Dokazno breme v tem postopku je na davčnem organu, ki sme uporabiti davčnopravno normo le takrat, ko so v konkretnem primeru izpolnjene vse abstraktno določene predpostavke. Tako je dolžnost davčnega organa, da dokaže dejstva, na podlagi katerih nastane, se poveča ali ne nastane oziroma se zmanjša davčna obveznost. Ta postopek oziroma proces pa je lahko uspešen le, če davčni organ materialno pravo dobro pozna že ob začetku dokazovanja v posamezni zadevi ter da izvede tudi dokaze, izvedbo katerih mu je predlagal zavezanec za davek.
The thesis will address the problems of proof and the burden of the tax as the central part of the panel proceedings. The purpose of the panel process is to identify the facts and circumstances of the case which are relevant for a legal decision in the tax case, and allow taxpayers to cover their tax benefits and rights. The only basis for deciding the truth may be material, exceptions can only be determined by law. The facts and circumstances are established by evidence that the central instrument panel process and without their implementation is not possible to meet the principle of material truth in taxation matters. Assess the veracity of the findings obtained evidence for a specific application of those facts and evidence that the tax authority is deemed to be non-actionable, shall be the procedure of proof. The burden of proof in this proceeding, the tax authority, which may be used tax legal norm only when they are met in this case all the assumptions in the abstract. Thus, the tax authority has a duty to prove facts from which arises is whether or not resulting from increases or decreases the tax liability. This procedure or process that can only be successful if the tax authority knows the substantive law at the outset of proof in each case and to carry out the evidence, the performance of which it is proposed subject to tax.
Subjects/Keywords: Davčni postopek; posebni upravni postopki; načelo subsidiarnosti; davčni ugotovitveni postopek; ugotavljanja dejstev; načela dokaznega postopka; dokazovanje v sodnih postopkih; materialna resnica; dokazno breme; cenitveni postopek; dolžnost izvedbe dokazov; načelo proste presoje dokazov.; Tax procedure; specific administrative procedures; principle of subsidiarity; tax assessment procedure; finding facts; principles of evidence procedure; averment in judicial proceedings; material truth; burden of proof; valuation process; duty of realisation of evidences; principle of free judgements of evidences.; info:eu-repo/classification/udc/336.2(043.2)
Jerovšek Verbič, V. (2013). Problematika dokazovanja in dokaznega bremena v davčnem ugotovitvenem postopku . (Masters Thesis). Univerza v Mariboru. Retrieved from https://dk.um.si/IzpisGradiva.php?id=40998 ; https://dk.um.si/Dokument.php?id=56399&dn= ; https://plus.si.cobiss.net/opac7/bib/4548139?lang=sl
Jerovšek Verbič, Vanja. “Problematika dokazovanja in dokaznega bremena v davčnem ugotovitvenem postopku.” 2013. Masters Thesis, Univerza v Mariboru. Accessed January 19, 2020. https://dk.um.si/IzpisGradiva.php?id=40998 ; https://dk.um.si/Dokument.php?id=56399&dn= ; https://plus.si.cobiss.net/opac7/bib/4548139?lang=sl.
Jerovšek Verbič, Vanja. “Problematika dokazovanja in dokaznega bremena v davčnem ugotovitvenem postopku.” 2013. Web. 19 Jan 2020.
Jerovšek Verbič V. Problematika dokazovanja in dokaznega bremena v davčnem ugotovitvenem postopku. [Internet] [Masters thesis]. Univerza v Mariboru; 2013. [cited 2020 Jan 19]. Available from: https://dk.um.si/IzpisGradiva.php?id=40998 ; https://dk.um.si/Dokument.php?id=56399&dn= ; https://plus.si.cobiss.net/opac7/bib/4548139?lang=sl.
Jerovšek Verbič V. Problematika dokazovanja in dokaznega bremena v davčnem ugotovitvenem postopku. [Masters Thesis]. Univerza v Mariboru; 2013. Available from: https://dk.um.si/IzpisGradiva.php?id=40998 ; https://dk.um.si/Dokument.php?id=56399&dn= ; https://plus.si.cobiss.net/opac7/bib/4548139?lang=sl
11. Njavro, Natalija. Davčni nadzor fizične osebe v luči ustavnega načela pravne države s poudarkom na načelu sorazmernosti.
Njavro, Natalija. “Davčni nadzor fizične osebe v luči ustavnega načela pravne države s poudarkom na načelu sorazmernosti.” 2016. Masters Thesis, Univerza v Mariboru. Accessed January 19, 2020. https://dk.um.si/IzpisGradiva.php?id=60253 ; https://dk.um.si/Dokument.php?id=106577&dn= ; https://plus.si.cobiss.net/opac7/bib/5205035?lang=sl.
Njavro, Natalija. “Davčni nadzor fizične osebe v luči ustavnega načela pravne države s poudarkom na načelu sorazmernosti.” 2016. Web. 19 Jan 2020.
Njavro N. Davčni nadzor fizične osebe v luči ustavnega načela pravne države s poudarkom na načelu sorazmernosti. [Internet] [Masters thesis]. Univerza v Mariboru; 2016. [cited 2020 Jan 19]. Available from: https://dk.um.si/IzpisGradiva.php?id=60253 ; https://dk.um.si/Dokument.php?id=106577&dn= ; https://plus.si.cobiss.net/opac7/bib/5205035?lang=sl.
12. Andréa Marques Leão Doescher. Um controlador da dinâmica da aritmétrica de múltiplas colunas usando redes neurais artificiais.
URL: http://urlib.net/sid.inpe.br/deise/2001/07.12.11.07
O paradigma de redes neurais artificiais, em específico de redes neurais supervisionadas, tem se mostrado adequado para modelar o processamento aritmético, embora esta não seja… (more)
O paradigma de redes neurais artificiais, em específico de redes neurais supervisionadas, tem se mostrado adequado para modelar o processamento aritmético, embora esta não seja uma tarefa trivial. A modelagem da aritmética de múltiplas colunas, por envolver processamento seqüencial, torna-se uma tarefa ainda mais complexa, sendo necessário que a arquitetura da rede neural artificial utilizada seja capaz de processar seqüências e que possa agir como um controlador dos procedimentos seqüenciais envolvidos neste processamento cognitivo. Para tal é preciso que a rede saiba onde está na seqüência de procedimentos a cada momento - esta é a capacidade apresentada por um autômato finito. Na literatura há relatos de poucos trabalhos que modelam a aritmética de múltiplas colunas. Entre estes, destaca-se o trabalho de Richard Dallaway que, utilizando uma rede neural recorrente, modela o comportamento mental e visual do homem ao resolver um problema aritmético de múltiplas colunas. O trabalho de Dallaway é o único encontrado, nessa linha de trabalho, que não se preocupa em modelar o número, mas em modelar os mecanismos que fazem com que nós realizemos as operações aritméticas. Entretanto, o desempenho da rede é baixo, devido ao pequeno número de problemas generalizados e outros problemas apresentados. Nesta dissertação, analisaremos minuciosamente seu trabalho a fim de resolvermos os problemas apresentados, melhorando o potencial da rede, para que esse modelo possa ser utilizado com mais eficiência em pesquisas de processos cognitivos.
The artificial neural networks paradigm, and specially supervised ones, has been shown to be adequate to model arithmetic processing, eventhough this cannot be considered a simple task. The modeling of multiple columns arithmetic is particularly complex, since it deals with sequential processing, requiring a neural net architecture capable of processing sequences, and acting as a controller of the sequential procedures involved in this cognitive process. To do so, it is necessary for the net to know where it is in the sequential processing, at each moment; a capacity presented by a finite automaton. In the literature, there is a small number of works addressing the modeling of multiple columns arithmetic. Among them, the work of Richard Dallaway stands out, modeling the human mental and visual behavior to solve multiple columns arithmetic, using a recursive neural network. Dallaway s work is the only one to be found in this field, which does not try to model numbers, but to model the mechanisms that makes it possible to us to carry out arithmetic operations. However, the performance of the neural net is poor, due to the number of problems generalized by the net and to the problem presented to it. In this work, we analyse Dallaway s work in detail, in order to solve the problems presented by that approach, improving the net potentiality, making it possible for this model to be used more efficiently in several cognitive processes research lines.
Advisors/Committee Members: José Demísio Simões da Silva, Sandra Aparecida Sandri, Camilo Rodrigues Neto, Glauco Augusto de Paula Caurin.
Subjects/Keywords: Indexação em memória primária; Consultas por abrangência; Metric access methods; Data remove; Query by similarity; Processo administrativo fiscal; Tax credit assessment; Tax principles; Administração pública; Administrative disciplinary procedure
Doescher, A. M. L. (2000). Um controlador da dinâmica da aritmétrica de múltiplas colunas usando redes neurais artificiais . (Thesis). Instituto Nacional de Pesquisas Espaciais. Retrieved from http://urlib.net/sid.inpe.br/deise/2001/07.12.11.07
Doescher, Andréa Marques Leão. “Um controlador da dinâmica da aritmétrica de múltiplas colunas usando redes neurais artificiais.” 2000. Thesis, Instituto Nacional de Pesquisas Espaciais. Accessed January 19, 2020. http://urlib.net/sid.inpe.br/deise/2001/07.12.11.07.
Doescher, Andréa Marques Leão. “Um controlador da dinâmica da aritmétrica de múltiplas colunas usando redes neurais artificiais.” 2000. Web. 19 Jan 2020.
Doescher AML. Um controlador da dinâmica da aritmétrica de múltiplas colunas usando redes neurais artificiais. [Internet] [Thesis]. Instituto Nacional de Pesquisas Espaciais; 2000. [cited 2020 Jan 19]. Available from: http://urlib.net/sid.inpe.br/deise/2001/07.12.11.07.
Doescher AML. Um controlador da dinâmica da aritmétrica de múltiplas colunas usando redes neurais artificiais. [Thesis]. Instituto Nacional de Pesquisas Espaciais; 2000. Available from: http://urlib.net/sid.inpe.br/deise/2001/07.12.11.07