Made available in DSpace on 2016-04-26T20:25:14Z (GMT). No. of bitstreams: 1 Fernando Augusto Martins Canhadas.pdf: 1200571 bytes, checksum: 105372f5af7012ed8e4f2cf107a9f7d0 (MD5) Previous issue date: 2007-03-20 / The purpose of this paper was, by systematizing some doubts still unsolved by doctrine related to the guarantees applicable to the inspection administrative proceedings, to sustain the need of attempting to the private s right to be heard on such proceedings, as an indispensable mean in the search for the material truth that, to its turn, derives directly from the so called substantive conception of the due process of law. Our main concern was to pursue solid grounds for that conclusion. In this context, the first defiance was to draw up some conceptual delimitation about the formal and the material aspects of that constitutional clause, in view of the direct correspondence between the subject of the inspection proceedings and the issues regarding the freedom and the property limitations, since such proceedings involve administrative acts enacted under the so called police power. Afterwards we elaborated our conceptual differentiation between process and administrative proceedings, based upon our interpretation that the guarantees established on article 5, LV of the Brazilian Constitution, concerning to the right of full defense and the contradiction, are only applicable to the process itself, thus characterized by a litigation deriving from a conflict of interests. On the other side we verified that the guarantees related to the substantive due process of law, such as the principles of the equity, reasonability, proportionality and of the efficacy, shall remain in the proceedings not qualified by litigation. Further, we have developed the idea of the need for such inspection proceedings and not process to serve the search for the material truth and we concluded that such constitutional clause only can be accomplished by a deep investigation of the facts analyzed. Finally, we concluded that one of the indispensable means to the exercise of this search is the actually hearing the interested private. Thus, based on a theoretical construction aiming to solve several practical cases presented as illustration, we finalized our work asseverating that, although the guarantees of full defense and the contradiction are not applicable to all types of inspection administrative proceeding including those related to tax issues resides the duty of the State to hear the privates, in return to their right to be heard / O objetivo desse trabalho foi de, sistematizando algumas dúvidas que a doutrina ainda não resolveu acerca das garantias aplicáveis aos procedimentos administrativos de fiscalização, sustentar a necessidade de atenção ao direito de ser ouvido dos particulares nesses procedimentos, como meio indispensável à busca da verdade material, que, por sua vez, decorre diretamente da chamada acepção substantiva do devido processo legal. Nossa preocupação principal foi encontrar fundamentos sólidos para essa conclusão e, nesse contexto, o primeiro desafio enfrentado foi o de traçar delimitações conceituais acerca dos âmbitos formal e material daquela cláusula constitucional, tendo em vista a correspondência direta da matéria referente aos procedimentos de fiscalização com a questão das limitações à liberdade e à propriedade, por envolver atos administrativos emitidos no chamado exercício do poder de polícia. Em seguida elaboramos nossa diferenciação conceitual entre processo e procedimento administrativo, amparada em nossa interpretação de que as garantias previstas no artigo 5º, inciso LV da Carta Magna concernentes à ampla defesa e ao contraditório só aplicam-se a processos propriamente ditos, assim compreendidos aqueles em que há litigância, decorrente de interesses contrapostos. Verificamos, por outro lado, que para os procedimentos não litigiosos remanescem as garantias decorrentes do devido processo legal substantivo, dentre as quais destacamos os princípios da isonomia, da razoabilidade, da proporcionalidade e da eficácia. Desenvolvemos ainda a necessidade de os procedimentos e não processos fiscalizatórios atenderem à busca da verdade material e concluímos que apenas por meio da profunda investigação dos fatos analisados poderia ser atendida aquela garantia constitucional. Por último, concluímos que um dos meios imprescindíveis ao exercício dessa busca da verdade material é justamente a oitiva do particular interessado. Assim, amparando-nos em construção teórica voltada à solução de vários casos práticos trazidos para ilustração, finalizamos o trabalho afirmando que, embora não lhes sendo aplicáveis as garantias da ampla defesa e do contraditório, em todos os procedimentos administrativos de fiscalização inclusive os de natureza tributária reside o dever da Administração de ouvir o administrado, em contrapartida ao direito desse último de ser ouvido

Esta pesquisa busca contribuir para o desenvolvimento de projetos de formação contínua de educadores da rede pública, que trabalham com ensino de música na escola de Educação Infantil e no Ensino Fundamental I. A investigação compreende duas fases. A primeira dialogando e refletindo sobre contribuições de Caldeira Filho e do Experimental da Lapa, dentre outros, referentes a música na escola. A segunda descrevendo e analisando o projeto de pesquisa-ação Tocando, cantando,...fazendo música com crianças, da Secretaria Municipal de Educação de Mogi das Cruzes, (SP), apresentando considerações para o desenvolvimento de projetos de formação contínua de educadores em ensino de música, capazes de promover a superação da barreira do ensino tradicional, desenvolvendo a linguagem sonora e musical e a produção de conhecimentos sobre ensino de música para crianças, a partir da incorporação de novos paradigmas de ensino. Orientaram-me os seguintes objetivos: Contribuir com a produção de conhecimentos para desenvolver projetos de formação contínua de educadores da rede pública, em ensino de música para crianças; propiciar ao educador em exercício na Educação Infantil e no Ensino Fundamental I, em processo de formação contínua, saber música e saber ser educador que trabalha com música. Procedi a uma pesquisa qualitativa, na modalidade de pesquisa-ação colaborativa/comunicacional. A análise dos dados recolhidos ao longo do desenvolvimento do projeto resulta em princípios norteadores de Projetos de Formação Contínua de Educadores, para a superação do modelo tradicional de ensino de música, propiciadores da incorporação de novos paradigmas de ensino. São eles: construídos a partir dos docentes, de suas experiências profissionais, de seus conhecimentos e desconhecimentos de música e do ensino de música; privilegiam o lócus da escola como espaço de construção, inscrevem-se em seu Projeto Político Pedagógico; são de realização interdisciplinar; e no modo de pesquisa-intervenção, procedimento indispensável para cobrir pontos fundamentais em projetos de Formação Contínua de Professores de Música para crianças, quais sejam: 1. proceder a avaliação diagnóstica, processual e final; 2. articular o trabalho escolar de prática de ensino-investigativa, com trabalho de pesquisa-ensino da Universidade; 3. dar conta de importantes funções de um ensino produtivo de música: a) que providencie ensino de música como linguagem, incluindo música popular de tradição à erudita; b) que resulte na produção de conhecimento sobre ensino de música, no registro desse conhecimento produzido e em sua socialização através de escrita, publicação de artigos, participação em congressos; c) que se realize de forma contextualizada, envolvendo profissionais de música e ensino de música, bem como amadores da comunidade onde a escola se situa. / This research is aimed at contributing to the development of continuous training projects for elementary public school music teachers. Investigation includes two phases. The first dialogues and reflects on the contributions provided by the Caldeira Filho and Experimental da Lapa schools among others, related to music in the classroom. The second describes and analyzes the Tocando, cantando ... fazendo música com crianças (Playing, singing ... making music with children) research-action project mounted by the Mogi das Cruzes (SP) Municipal Secretariat of Education, and discusses proposals for the development of continuous training projects for music teachers on how to overcome the barriers of traditional teaching by developing sound and music languages and producing knowledge on music teaching for children by incorporating new teaching paradigms. The following objectives were sought: to contribute to the production of knowledge leading to developing projects of continuous training for public school music teachers who work with children; to design projects for Elementary School teachers involved in a continuous training process in order for them to know music and know how to be a teacher working with music. I conducted a qualitative collaborative/communicational research-action research project. Analysis of data collected during the projects development resulted in the creation of some guiding principles for Continuous Training Projects for teachers on how to overcome traditional music teaching models and incorporate new teaching paradigms. They are developed by the teaching staff from their professional experience and knowledge of music and music teaching; they favor the school locus as a constructive space, and enroll the teachers in a Political Pedagogical Project; they consist of an interdisciplinary aspect of the research-intervention type, a procedure that is essential for fulfilling fundamental aspects in Continuous Training projects for music teachers working with children, which are: 1. making a diagnostic, procedural and final evaluation; 2. making a link between the teaching-investigation work being conducted at the school and the research-teaching work occurring at the University; 3. treating the important functions of productive music teaching, which must: a) provide the teaching of music as a language, including traditional popular and classical music; b) result in the production of knowledge about music teaching which should be recorded, and published in papers, articles, lectures in congresses, etc; c) be accomplished in a contextualized way through the involvement of music and professional music teachers as well as amateur musicians in the community where the school is located.

Introdução: A Doença Hepática Gordurosa Não Alcoólica (DHGNA) tem como causa principal a obesidade. Atualmente não existe tratamento medicamentoso específico para DHGNA. A cirurgia bariátrica surge como uma alternativa de tratamento em pacientes morbidamente obesos. Objetivos: Analisar, através de biópsia hepática intra-operatória, o grau de comprometimento hepático em obesos submetidos à cirurgia bariátrica, correlacionando os achados histopatológicos com o estado glicêmico dos pacientes. Métodos: Estudo de coorte prospectivo incluindo 521 pacientes submetidos à cirurgia bariátrica de julho de 2001 até dezembro de 2016. Os pacientes foram classificados em três grupos de acordo com o status glicêmico basal: 167(32,05%) diabéticos tipo 2 (G1), 132 (25,33%) pré-diabéticos (G2) e 222 (42,61%) obesos normoglicêmicos (G3). Foram obtidas biópsias hepáticas transoperatórias, as quais foram classificadas conforme os critérios de Brunt e do NASH-CRN. As variáveis clínicas e bioquímicas e histológicas foram comparadas antes da cirurgia e durante o seguimento pós-operatório. Resultados: A prevalência de DHGNA nesta coorte foi de 95%. Não houve diferença quanto ao gênero e IMC entre os grupos. Observaram-se taxas mais altas de fibrose (56,4% G1 vs 29,2% G2 vs 28,6% G3 p<0,001) e Esteatohepatite Não Alcoólica (EHNA) (59,4% G1vs 49,2% G2 vs 36% G3 p <0,001) nos pacientes diabéticos. Apenas 1,5 %, dos diabéticos apresentaram histologia normal (vs 7,76% G2 vs 15,7% G3). / Introduction: Obesity is the main cause of nonalcoholic fatty liver disease (NAFLD), for which there is currently no specific medical treatment. Bariatric surgery is a treatment alternative for morbidly obese patients. Objectives: Use an intraoperative liver biopsy to analyze the degree of liver damage in obese patients submitted to bariatric surgery and correlates the histopathological findings with glucose status. Methods: Prospective cohort study of 521 morbid obese patients undergoing bariatric surgery from July 2001 to December 2016, classified into three groups according to their baseline glucose status: 167 (32.05%) type 2 diabetes (G1), 132 (25.33%) pre-diabetic (G2) and 222 (42.61%) normoglycemic obese (G3). Patients using potentially hepatotoxic medications and a history of ethanol consumption or viral hepatitis were excluded. Intraoperative liver biopsies were obtained and classified in accordance with Brunt and NASH-CRN criteria. Clinical, biochemical and histopathological variables were compared before surgery and during postoperative follow-up. Results: The prevalence NAFLD was 95%. There was no intergroup difference for sex and BMI. Higher rates of fibrosis (56.4% G1 vs. 29.2% G2 vs. 28.6% G3 p<0.001) and nonalcoholic steatohepatitis (NASH) (59.4% G1vs 49.2% G2 vs. 36% G3 p <0.001) were observed in the diabetic patients. Only 1.5 % of diabetics showed normal histology (vs. 7.76% G2 and 15.7% G3).

Made available in DSpace on 2016-04-26T18:18:45Z (GMT). No. of bitstreams: 1 Ana Paula Cappellano.pdf: 909570 bytes, checksum: 9bc8bc07daf5a8f573369495814e08b6 (MD5) Previous issue date: 2010-05-31 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The following dissertation intends to investigate the creative process of pop music from the study of the audiovisual format as a musical creative process register, the documentary film and the making of in particular. Relations and interactions between the music created in the music industry dynamics and the culture of the image, as well as with the expansion of the registers and documents of process of music, from the eletronic record to the video, are established. Pop music refers to that of the Culture Industry, of media insertion, especially mass media, such as the radio, the cinema and the television, and their production is seen as a wide creative network. The documentary Let it Be, by the British group The Beatles, filmed in 1969 and released in 1970, was chosen as case study and, from the processes critique approach and based on the theories of the work of art creative networks, by Cecília Almeida Salles, it is understood as register and index of the collective process of creation of the band. The movie is considered, from this perspective, a precursor of the audiovisual format known today as the making of and, based on their critical analysis, different moments and points of tension are recognised during the creation and recording of an album, nods of the pop music network. We seek to understand how the interactions among their members, the creative subjects, as well as with external factors to that specific process, characterized the collective process of creation of the group at that stage of their career / A seguinte dissertação pretende investigar o processo de criação da música pop a partir do estudo do formato audiovisual como registro de processo de criação musical, em particular, o gênero cinematográfico documentário e o formato audiovisual making of. São estabelecidas relações e interações entre a música criada na dinâmica da indústria fonográfica e a cultura da imagem, bem como com a expansão dos registros e documentos de processo da música desde a gravação eletrônica até o vídeo. Denomina-se música pop aquela da Indústria Cultural, de inserção nas mídias, especialmente as de massa, como o rádio, o cinema e a televisão e sua produção é vista como uma grande rede criativa. O documentário Let it Be, do grupo britânico The Beatles, filmado em 1969 e lançado em 1970, foi escolhido como estudo de caso e, a partir da abordagem da crítica de processos e da teoria das redes de criação da obra de arte, de Cecília Almeida Salles, é entendido como registro e índice do processo de criação coletivo da banda. O filme é considerado, nesta perspectiva, um precursor do formato audiovisual hoje denominado making of e, a partir da sua análise crítica, são reconhecidos diferentes momentos e pontos de tensão durante a criação e gravação de um álbum, nós das redes de criação da música pop. Procura-se entender como as interações entre seus integrantes, os sujeitos criativos, bem como com fatores externos àquele processo específico, caracterizavam o processo de criação coletivo da banda naquele ponto da carreira

Le « marché intérieur » est générateur de contrats internationaux intra et extra-européens. La multiplication de ces contrats nécessite un marché intérieur « espace de liberté, de sécurité et de justice ». Le règlement « Rome I », instrument de droit international privé communautaire, assure la liberté contractuelle et la sécurité juridique par l’élaboration de règles générales de conflit de lois. La volonté d’assurer la justice contractuelle a donné lieu pour sa part à l’élaboration de règles spéciales de conflit de lois, qui visent à protéger les contractants en situation de faiblesse sociale ou économique face à leur cocontractant partie forte. Le règlement « Rome I » a ainsi consacré des règles spéciales de conflit de lois protectrices des intérêts des travailleurs, des consommateurs, des passagers voyageant au départ ou à destination de leur pays de résidence, des preneurs d’assurance de risques de masse communautaires, ainsi que des distributeurs et des franchisés. Toutefois, le succès du marché intérieur impose de parvenir à établir un équilibre entre la justice contractuelle, la liberté contractuelle et la sécurité juridique, même dans le cadre des règles spéciales protectrices de conflit de lois. Cet équilibre ne peut être atteint que par des correctifs de proximité. Le correctif de proximité inséré dans le cadre des règles spéciales protectrices de conflit de lois participe non seulement à la fonction principale de la règle de conflit de droit, à savoir la désignation de la compétence du système juridique le plus étroitement lié au contrat, mais également à la création et au fonctionnement de ce marché intérieur espace de liberté, de sécurité et de justice / The “internal market" generates international contracts within and outside Europe. The proliferation of these contracts in fact requires an internal market established as an "area of freedom, security and justice". Regulation "Rome I", instrument of private international and European law, displays the purpose of ensuring the contractual freedom and legal security per elaborating general rules of conflict of laws. The will of the European legislator to ensure contractual justice within the internal market give rise thus, to special rules of conflict of laws that protect the contracting parties in a weak position face their co-contractor in dominant position. Regulation "Rome I" consecrates conflict of laws rules protecting the interests of certain contracting parties, that it considers that they are "weak parties"; they are the workers, the consumers, the passengers traveling to or from their country of residence, the policyholders of mass risks located on European territory, as well as distributors and franchisees. However, the success of the internal market requires achieving a balance between contractual justice, contractual freedom and legal security, even under protective special rules of conflict of laws. This balance can be achieved by correctives of proximity. The corrective of proximity inserted as part of the protective special rules of conflict of laws not only participates in the main function of the rule of law conflict, namely the designation of the competence of the legal system most closely related to the contract, but also to the establishment and operation of an internal market, area of freedom, security and justice

Esta pesquisa busca contribuir para o desenvolvimento de projetos de formação contínua de educadores da rede pública, que trabalham com ensino de música na escola de Educação Infantil e no Ensino Fundamental I. A investigação compreende duas fases. A primeira dialogando e refletindo sobre contribuições de Caldeira Filho e do Experimental da Lapa, dentre outros, referentes a música na escola. A segunda descrevendo e analisando o projeto de pesquisa-ação Tocando, cantando,...fazendo música com crianças, da Secretaria Municipal de Educação de Mogi das Cruzes, (SP), apresentando considerações para o desenvolvimento de projetos de formação contínua de educadores em ensino de música, capazes de promover a superação da barreira do ensino tradicional, desenvolvendo a linguagem sonora e musical e a produção de conhecimentos sobre ensino de música para crianças, a partir da incorporação de novos paradigmas de ensino. Orientaram-me os seguintes objetivos: Contribuir com a produção de conhecimentos para desenvolver projetos de formação contínua de educadores da rede pública, em ensino de música para crianças; propiciar ao educador em exercício na Educação Infantil e no Ensino Fundamental I, em processo de formação contínua, saber música e saber ser educador que trabalha com música. Procedi a uma pesquisa qualitativa, na modalidade de pesquisa-ação colaborativa/comunicacional. A análise dos dados recolhidos ao longo do desenvolvimento do projeto resulta em princípios norteadores de Projetos de Formação Contínua de Educadores, para a superação do modelo tradicional de ensino de música, propiciadores da incorporação de novos paradigmas de ensino. São eles: construídos a partir dos docentes, de suas experiências profissionais, de seus conhecimentos e desconhecimentos de música e do ensino de música; privilegiam o lócus da escola como espaço de construção, inscrevem-se em seu Projeto Político Pedagógico; são de realização interdisciplinar; e no modo de pesquisa-intervenção, procedimento indispensável para cobrir pontos fundamentais em projetos de Formação Contínua de Professores de Música para crianças, quais sejam: 1. proceder a avaliação diagnóstica, processual e final; 2. articular o trabalho escolar de prática de ensino-investigativa, com trabalho de pesquisa-ensino da Universidade; 3. dar conta de importantes funções de um ensino produtivo de música: a) que providencie ensino de música como linguagem, incluindo música popular de tradição à erudita; b) que resulte na produção de conhecimento sobre ensino de música, no registro desse conhecimento produzido e em sua socialização através de escrita, publicação de artigos, participação em congressos; c) que se realize de forma contextualizada, envolvendo profissionais de música e ensino de música, bem como amadores da comunidade onde a escola se situa. / This research is aimed at contributing to the development of continuous training projects for elementary public school music teachers. Investigation includes two phases. The first dialogues and reflects on the contributions provided by the Caldeira Filho and Experimental da Lapa schools among others, related to music in the classroom. The second describes and analyzes the Tocando, cantando ... fazendo música com crianças (Playing, singing ... making music with children) research-action project mounted by the Mogi das Cruzes (SP) Municipal Secretariat of Education, and discusses proposals for the development of continuous training projects for music teachers on how to overcome the barriers of traditional teaching by developing sound and music languages and producing knowledge on music teaching for children by incorporating new teaching paradigms. The following objectives were sought: to contribute to the production of knowledge leading to developing projects of continuous training for public school music teachers who work with children; to design projects for Elementary School teachers involved in a continuous training process in order for them to know music and know how to be a teacher working with music. I conducted a qualitative collaborative/communicational research-action research project. Analysis of data collected during the projects development resulted in the creation of some guiding principles for Continuous Training Projects for teachers on how to overcome traditional music teaching models and incorporate new teaching paradigms. They are developed by the teaching staff from their professional experience and knowledge of music and music teaching; they favor the school locus as a constructive space, and enroll the teachers in a Political Pedagogical Project; they consist of an interdisciplinary aspect of the research-intervention type, a procedure that is essential for fulfilling fundamental aspects in Continuous Training projects for music teachers working with children, which are: 1. making a diagnostic, procedural and final evaluation; 2. making a link between the teaching-investigation work being conducted at the school and the research-teaching work occurring at the University; 3. treating the important functions of productive music teaching, which must: a) provide the teaching of music as a language, including traditional popular and classical music; b) result in the production of knowledge about music teaching which should be recorded, and published in papers, articles, lectures in congresses, etc; c) be accomplished in a contextualized way through the involvement of music and professional music teachers as well as amateur musicians in the community where the school is located.

Depuis le début des années 2000, l’enseignement de la Shoah est perçu en France comme une question socialement vive susceptible de déréguler les pratiques de classe. Cette thèse en sciences de l’éducation étudie l’expérience de l’enseignement de la Shoah des profes-seurs du secondaire en France. En s’appuyant sur 30 entretiens semi-directifs, la recherche montre, de l’intérieur, comment les professeurs interrogés perçoivent cet enseignement, ses difficultés et s’intéresse aux réponses déployées par les interrogés. Les résultats montrent les difficultés provenant du côté des élèves : saturation présumée, antisémitisme, concur-rence des mémoires, mais aussi concurrence entre les savoirs sociaux et le savoir scolaire. Du côté des enseignants, apparaît également la vivacité de la question, divisant davantage qu’elle ne fédère les membres de l’équipe éducative. De plus, l’impact émotionnel sur l’enseignant que la confrontation entre savoir scolaire et savoir social véhiculé par les élèves peut engendrer, accentue les difficultés rencontrées. Les professeurs qui montrent une assu-rance dans cet enseignement révèlent au travers des récits de vie de classe, qu’ils investis-sent pleinement le pôle didactique et le pôle pédagogique de la fonction de professeur. Aller à la rencontre de ce savoir social avec bienveillance et exigence, faire dire mais ne pas lais-ser dire amènent ces professeurs à répondre dans le cadre d’un savoir historique, précis et rigoureux qui refuse la dérive relativiste ou normative (Legardez, 2006). L’énoncé de repères éthiques et citoyens, une vigilance quant à la gestion de l’émotion dans la classe y compris de celle de l’enseignant, participent aussi au cadre construit par les professeurs. Ainsi ces derniers alternent entre le pôle didactique le pôle pédagogique, ce qui leur permet de rentrer dans « le fonctionnement improvisationnel de l’enseignant expert » (Tochon, 1993). L’enseignement de la Shoah dans certaines situations sensibles est assimilé à un combat. Une typologie inspirée des travaux de Jacques Pain (1992) sur la régulation de la violence délinquante par les arts martiaux émerge : combattant stratège, combattant intrépide, com-battant émotif, ou témoin distancié sont les différentes figures enseignantes qui se dégagent de cette recherche. / Since the beginning of the 2000’s, teaching Shoah has been perceived as a deep social is-sue in France which may well change the rules of classroom practices. This thesis studies the experience of teaching the Shoah from the point of view of secondary school teachers. Drawing from 30 semi-directive interviews, this research in education shows from the inside how the teachers questioned perceive this teaching and its difficulties. This thesis shows how teachers deal with this issue from an educational point of view and the answers they provide. The results underline difficulties stemming from “the pupils’ point of view”: presumed satura-tion, anti-Semitism, competition between memoirs, but also competition between social backgrounds and school knowledge. “From the teachers’ point of view” the intensity of the issue is also present, dividing more than federating the members of the educational team. Moreover, the emotional impact on the teacher concerning the confrontation between school knowledge and social background conveyed by pupils can create and increase the difficulties encountered. The teachers who show confidence in this teaching have disclosed through classroom stories that they fully invest the didactic pole and the educational pole of their po-sition. In doing so, they hail, welcome and accept the social background with the necessary benevolence and unstructured consciousness that this entails. Helping pupils express them-selves but not letting them talk without knowing helps the teacher answer questions in a precise and rigorous historical framework and is against relativistic or normative drifting as defined by Legardez (2006). The framework of ethical and citizen indicators as far as the management of emotions in the classroom is concerned (including the teacher's emotions) also part of the framework built by the teacher. Thus, these latter alternate between the di-dactic pole and educational pole and enable them to bring in and adopt the improvisational operation mode of the expert instructor as defined by Tochon (1993). In some sensitive situa-tions, the teaching of the Shoah is compared to a fight. A typology inspired by Jacques Pain's thoughts concerning the regulation of delinquent violence through martial arts has emerged: the strategist fighter, the dauntless fighter, the emotional fighter or the aloof witnesses are the various teaching figures that have emerged from this research.

Das arabische Wort „Khalifa“ in der Bedeutung „Stellvertreter“ oder „Nachfolger“ wird im Koran, dem heiligen Buch der Muslime an zwei Stellen verwendet (Sure 7, Vers 69 und Sure 38, Vers 26). Darin wird der Mensch als der Stellvertreter Gottes auf Erden bezeichnet. Im historischen Kontext entsteht der Begriff nach dem Tod des Propheten Muhammad im Jahr 632. Die ersten vier Nachfolger in der politischen Führung der Gemeinde werden in der sunnitischen Geschichtsschreibung als die „Raschidun“ (die Rechtgeleiteten) bezeichnet. In dieser Zeit, also zwischen 632 und 661, entsteht auch der Begriff „Amir al-Muminin“ (Beherrscher der Gläubigen) als Titel des Kalifen, mit dem die Herrscher auch angeredet wurden. Die Frage der Nachfolge des Propheten Muhammad entwickelte sich zu einem grundlegenden Streitpunkt innerhalb der jungen muslimischen Gemeinde. Aus diesen Auseinandersetzungen heraus entstand dann die konfessionelle Spaltung der muslimischen Welt in die sunnitische Mehrheit und die schiitische Minderheit. Grundlegend gibt es Gemeinsamkeiten sowie Unterschiede zwischen den zwei Hauptströmungen der islamischen Gemeinde, den Sunniten und Schiiten. Der Umfang der Meinungsverschiedenheiten zwischen Sunniten und Schiiten sind mehr als deren Ähnlichkeiten, obwohl diese Unterschiede auf den ersten Blick nicht erkennbar sind. Die Wurzeln all dieser Differenzen sind darauf zurückzuführen, dass die Schiiten nach dem Hinscheiden des Propheten die Dogmen ihres Glaubens von den Ahl al-Bayt (Angehörige des Hauses Man darf das Thema Kalifat als den Schwerpunkt aller anderen Diskrepanzen der Glaubensauffassungen der sunnitischen und schiitischen Gelehrten betrachten. / The Arabic word "Khalifa" in the meaning "deputy" or "successor" has been used in the Coran, the holy book of the Muslims at two locations: sura 7, verse 69 and sura 38, verse 26. In These verses is the human being known as God''s representative on earth. In historical context, the term arises after the death of Prophet Muhammad in 632. The first four successors of him in the political leadership of the community calls in the Sunni historiography as the "Rashidun" means (the rightly guided). During this time, i. e. from 632 to 661, the term "Amir al-Mu''minin" (Commander of the Faithful) was created as the title for the Caliphs; thereby the rulers were also addressed. The question of the succession of the Prophet Muhammad became a fundamental point of conflicts within the young Muslim community. From these contentions arose then the confessional division of the Muslim world in the Sunni majority and the Shia minority. Basically, there are similarities and differences between the two mainstreams of the Islamic community, the Sunnis and Shiites. The dimensions of disagreements between Sunnis and Shiites are more than their similarities, although these differences at first glance are not recognizable. The roots of all these differences are due to the fact that the Shiites after the passing away of the Prophet adopted the dogmas of their faith from the Ahl al-Bayt (solely 13 members of the house of the Prophet) and the Sunnis from others. It must be considered, that the issue Caliphate is the focus of all other discrepancies in the beliefs of the Sunni and Shiite scholars.

政府存在的目的，在維持人民基本的生活水準，在促使民眾能在自由、安和、樂利的平等的社會環境，並透過與運用法律、道德所允許的公權力手段，以促進社會的繁榮為最高之宗旨；但在目前政府處理危機緊急應變機制計有國土安全會報、災害防救會報及全民防衛動員準備業務會報(此即政府三大緊急應變體系)等，並自2005年起推動合併運作迄今，在中央政府之作法，似已達實際聯合運作與資源整合之效益，然在實際運作情形因需涉及中央與地方間權責分工關係？各公民營事業機構等體系能否協同運作之勾聯？等問題，現有運作並非如此順暢，究其原因係政府在面對新型態的危機發生時，三大應變體系聯合運作所能回應與處理的緊急應變處置作為，不僅未能有效的解決危機與事件所引發的問題，甚者更成為危機處置的亂源與礙手礙腳始作俑者；實有再予檢視與探討空間，以期建立一個權責相符且明確的緊急應變機制。 本文試圖以運用跨域治理為出發點，謹就政府目前積極推動之國土安全、災害防救及全民防衛動員準備業務(此即政府三大緊急應變體系)上聯合運作既存的困境，究其緣由乃此三應變體系皆屬危機管理範疇，各體系內所包含之工作項目與所涉單位甚多，任務屬性與編組成員重疊度極高，甚者尚可包含公(私)營事業機構，故亦應屬跨域治理之特徵，此三者之間關係應緊密運作且具關聯性。然從自2005年起政府積極推動情形下，縱然掌握最大的緊急應變資源與能量，但從歷次處理各項災後或危機應變等工作，卻往往是成為社會與民眾所責難焦點，何以如此呢？實因在於政府的緊急應變處置的機制紛亂不一所致，況且今日台灣面臨全球化所造成的衝擊，環境的變遷導致複合式災害所形成的危機出現層出不窮、社會科技上多元技術的需求以及民眾普遍要求全面的危機管理與跨域治理，故本文主要乃是以「跨域治理」與「危機管理理論」作為基礎論點，藉由文獻探討、焦點座談及問卷調查等方式，檢視三大應變體系聯合運作政府與民間的豐沛資源，運用網際網絡之功能與跨域治理的模式，才能達到凝聚總體資源，群策群力共同處理危機。 / The primary purpose of the government existence is maintaining the integrity of the people's basic living standard, encouraging people to have freedom, peace, and equality. Furthermore, under the law and morality, by means of public power to promote social prosperity. Since 2005, the Taiwan government has amalgamated and promoted the joint operation of three urgent strain response systems which includes homeland security council, disaster council, and national defense mobilization council (these three are the urgent strain response systems of Taiwan Government). The government's approach seems to have reached the joint operation of resources integration of benefits. However, in the actual operation, the problems were emerged from the conflict involved between Central and local authorities, the responsibilities between the public and private utilities, and how to implement the operation of the system of cooperative association. To trace the causes, the joint operation of three major urgent strain response systems is incapable to respond and handle emergency disposal when facing a new state crisis. Moreover, it might cause the crisis of the source of chaos and drag initiator. Definitely, there is a need for further review and assessment to establish a consistent and clear responsibilities among these three urgent strain response systems. This article attempts to use cross-domain governance as a starting point to assess the system. The government impetus the urgent strain of government presently, the three urgent strain response systems are the part of crisis management which includes lots of work and connections with other majority organizations. Because the association constitutes various members base on the different tasks, some members may belong to different divisions. Even the enterprises which run by the local people are the members of the “cross-boundary governance” which should be closely related each other. Since 2005, the government has actively promoting circumstances, even the government has enough information and resources of handling emergency situation, this government (administration) still censured by the public. The reason is that the emergency structure of our government is out of frame and inconsistence. In addition, Taiwan is facing the high pressure of becoming globalization. The impact of changes of the environment resulted in the formation of compound disaster crises emerged, the needs of diverse technologies and social science and people generally demand comprehensive crisis management along with cross-domain administration, so this paper is based on “cross-boundary governance” and “crisis management”, by using the literature reviews, seminars and workshops, questionnaires and surveys to assess the joint operation of three urgent strain systems of Taiwan Government, and the public use of the vast resources, to apply the internet functions and cross-domain governance model, will be able to reach the overall resources and effectively integrating the common crisis management of Taiwan Government.

2008年1月1日起員工分紅之會計處理，將與IFRS國際財務報告準則接軌，即員工分紅不再是盈餘分配，而是作為當期的費用；此外，公司以股票作為員工獎酬，原則上亦須以公平價值衡量，並以費用認列入帳。預計此一會計處理之變革，將對公司、股東及員工均產生重大衝擊。而公司為減緩這些衝擊，會產生何種因應措施，即為本研究探討之對象。 由於太陽能產業在近兩三年之EPS及股價高漲。因股價為影響股票獎酬的重要因素之一，因此受員工分紅費用化之衝擊較大，故選擇兩家太陽能電池之上櫃公司為分析及訪談研究之對象，係因獎酬制度的變革對其影響較可明顯觀察。 獎酬員工之態樣甚多，經訪談兩家樣本公司後，兩家公司之管理當局均不希望政策的改變對公司的EPS造成太大的影響，然以2006年度為例，在維持員工原獲配股數不變的假設下，設算修法後對兩家公司在獲利方面分別下降了32%及15%，股東所得亦呈等額下降，員工個人綜合所得稅總稅負有可能最高分別增加161,893千元及29,383千元；而在公司分配之帳列盈餘不變的假設下，兩家公司之EPS分別減少1.5元及0.5元，股東所得降幅分別為9％及3％，員工總所得減少輻度分別為97.2%及97.4%。綜上可見在不做任何因應的情形下，其對樣本公司的EPS影響甚鉅，故兩家樣本公司勢必在此間尋求一個均衡點，修正其目前的獎酬措施，即可能會降低股票的分配比例，相對增加現金分紅的比例。 又以2005年度兩家公司員工紅利實際分配之情形分析，兩家公司員工紅利配股中分別有27％及44％，分配給公司重要管理當局，所以在此波獎酬制度的變格中，公司的管理當局也是重要的受衝擊者。另董事會及高階經理人通常是公司擬訂員工獎酬計畫的重要決策者，如公司利益與其個人利益相衝突時，是否會影響其決定員工獎酬制度的獨立性，是值得深入探討的問題。 在考量各獎酬制度之特性後，及分析整理員工分紅費用化及適用39號公報對個案公司之影響，本研究彙總結論如下: 一、公司應設算決定固定的員工分紅比例，以免超過公司章程所訂定的配比，同時可控制此對公司EPS的衝擊。 二、降低分紅配股之比重，增加現金股利之比重。 三、透過發放現金及發行員工認股權憑證或限制性股票方式，取代部分員工分紅配股。 四、在公司股價較低的時候買回庫藏股再轉讓給員工，以減少對原股東權益的稀釋程度。 本研究對實務提出下列建議： 一、法令規定員工分紅費用化後，應依費用性質列於營業成本或營業費用項下，惟該費用之估列時點與實際員工分紅分配時點可能差距一年半載，其費用性質分類如涉及有資本化之問題時，是否有操弄損益的空間？建議法令規定有更明確之規範。 二、公司的管理當局，尤其是董事會及高階經理人，為擬訂公司員工獎酬制度重要的決策者。在多數董事又身兼公司重要職務的情形下，為避免董事個人與公司、員工或股東的利益相衝突，建議應制訂法令，規範兼任員工之董事於擬訂公司員工獎酬制度時，應予利益迴避，或委由獨立董事來代表研討及擬訂新的員工獎酬制度。 三、39號公報的適用屬估計變動或會計原則變動，依目前對外公告的39號公報版本看，以估計變動的方式來處理，即不追溯調整以前年度的財務報表，此規範適切與否值得探討。 / In order to converge with International Financial Reporting Standard, the accounting treatment for distribution of employee bonus should be considered as current expense and not be deemed as part of earnings distribution starting from January 1, 2008. Besides, share compensation also has to be recognized as current expense using it’s fair value to measurement. This accounting process changed will result in significant impact on the enterprise, shareholders and employee. This study will discuss what kind of approach might be adopted by those enterprises to mitigate this huge challenge. The EPS and share price for those solar energy related industry are increasing dramatically recently. This study decided to select two solar cell IPO companies as sample to interview and analysis the impact on employee compensation scheme changed, due to the impact will be more observable compare with other industries. There are variety types of employee compensation programs. After interviewed, the management of these two sample companies stated that they are not expecting to impact the company’s EPS significantly. By using these two sample companies’ 2006 financial figures as a base, to understand the effect after amendment of the regulation. Under the assumption of non-amended employees’ distributed shares recalculating