A Constituição Federal não estabeleceu o perfil do princípio da não-cumulatividade da Contribuição para os Programas de Integração Social (PIS) e de Formação do Patrimônio do Servidor Público (Pasep) e da Contribuição para o Financiamento da Seguridade Social COFINS (PIS/COFINS) nela previsto, mas o legislador ordinário deve se pautar em três parâmetros quando da instituição da sua sistemática: (i) obedecer os princípios constitucionais em geral; (ii) observar o núcleo de materialidade constitucional do PIS/COFINS; e (iii) respeitar a finalidade que justificou a criação desta sistemática. O insumo se trata de um conceito jurídico indeterminado e possui zonas de certeza positiva (núcleo), de incerteza (halo) e de certeza negativa, tendo cada uma delas parâmetros para as suas respectivas definições. Por isto, o conceito de insumo no PIS/COFINS não se equipara ao insumo no Imposto sobre Produtos Industrializados (IPI), nem aos custos e despesas necessárias no Imposto de Renda da Pessoa Jurídica (IRPJ), possuindo sentido próprio. Foi ainda verificado o entendimento adotado nos precedentes administrativos e judiciais acerca do conceito de insumo no PIS/COFINS que já chegaram aos nossos tribunais. / The Federal Constitution did not establish the profile of the non cummulativity principle of the Contributions for the Social Integration Programs (PIS), for the Formation of the Public Servant Patrimony (Pasep) and for the Financing of Social Security - COFINS (PIS/COFINS) disposed in it, but the ordinary legislator shall base on three parameters when establishing its systematic: (i) obey the constitutional principles in general, (ii) observe the materiality constitutional core of the PIS/COFINS; and (iii) respect the purpose that justified the creation of this systematic. The input is a undetermined legal concept and has areas of positive certainty (core), of uncertainty (halo) and of negative certainty, having each of them parameters for its respective definitions. Therefore, the concept of input at PIS/COFINS shall not be treated as the input at industrialized products tax (IPI), neither as the costs and necessary expenses at the corporate income tax (IRPJ), having thus its own concept. It was also verified the understanding adopted at the administrative and judicial precedents about the concept of input at PIS/COFINS that have already reached our courts.

Submitted by Iara Menezes (menezes.iara@yahoo.com.br) on 2015-04-22T20:25:24Z No. of bitstreams: 1 Dissertação (final) - Iara.pdf: 622036 bytes, checksum: f760eb68649ae345c3742090afe7a6ca (MD5) / Approved for entry into archive by Rafael Aguiar (rafael.aguiar@fgv.br) on 2015-05-04T19:58:54Z (GMT) No. of bitstreams: 1 Dissertação (final) - Iara.pdf: 622036 bytes, checksum: f760eb68649ae345c3742090afe7a6ca (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2015-05-05T18:23:18Z (GMT) No. of bitstreams: 1 Dissertação (final) - Iara.pdf: 622036 bytes, checksum: f760eb68649ae345c3742090afe7a6ca (MD5) / Made available in DSpace on 2015-05-05T18:23:40Z (GMT). No. of bitstreams: 1 Dissertação (final) - Iara.pdf: 622036 bytes, checksum: f760eb68649ae345c3742090afe7a6ca (MD5) Previous issue date: 2015-03-27 / Esta dissertação tem como objetivo refletir sobre a teoria e as práticas que envolvem a avaliação arquivística, a partir da análise de alguns autores influentes no tema. Apresenta um breve histórico sobre a Gestão Documental e destaca os princípios norteadores da avaliação arquivística, na visão de alguns teóricos, sobressaindo o conceito de arquivo, documento e o perfil do arquivista. Debate a questão das possibilidades de leitura/interpretação nas práticas arquivísticas, e por consequência na avaliação de documentos, destacando alguns fundamentos da Teoria do Discurso de linha francesa. Apresenta os marcos legais em relação à avaliação e a estreita relação com a constituição da memória. Busca-se observar, através da análise de entrevistas os principais fundamentos e as práticas envolvidas no processo de avaliação de documentos.

A Constituição Federal não estabeleceu o perfil do princípio da não-cumulatividade da Contribuição para os Programas de Integração Social (PIS) e de Formação do Patrimônio do Servidor Público (Pasep) e da Contribuição para o Financiamento da Seguridade Social COFINS (PIS/COFINS) nela previsto, mas o legislador ordinário deve se pautar em três parâmetros quando da instituição da sua sistemática: (i) obedecer os princípios constitucionais em geral; (ii) observar o núcleo de materialidade constitucional do PIS/COFINS; e (iii) respeitar a finalidade que justificou a criação desta sistemática. O insumo se trata de um conceito jurídico indeterminado e possui zonas de certeza positiva (núcleo), de incerteza (halo) e de certeza negativa, tendo cada uma delas parâmetros para as suas respectivas definições. Por isto, o conceito de insumo no PIS/COFINS não se equipara ao insumo no Imposto sobre Produtos Industrializados (IPI), nem aos custos e despesas necessárias no Imposto de Renda da Pessoa Jurídica (IRPJ), possuindo sentido próprio. Foi ainda verificado o entendimento adotado nos precedentes administrativos e judiciais acerca do conceito de insumo no PIS/COFINS que já chegaram aos nossos tribunais. / The Federal Constitution did not establish the profile of the non cummulativity principle of the Contributions for the Social Integration Programs (PIS), for the Formation of the Public Servant Patrimony (Pasep) and for the Financing of Social Security - COFINS (PIS/COFINS) disposed in it, but the ordinary legislator shall base on three parameters when establishing its systematic: (i) obey the constitutional principles in general, (ii) observe the materiality constitutional core of the PIS/COFINS; and (iii) respect the purpose that justified the creation of this systematic. The input is a undetermined legal concept and has areas of positive certainty (core), of uncertainty (halo) and of negative certainty, having each of them parameters for its respective definitions. Therefore, the concept of input at PIS/COFINS shall not be treated as the input at industrialized products tax (IPI), neither as the costs and necessary expenses at the corporate income tax (IRPJ), having thus its own concept. It was also verified the understanding adopted at the administrative and judicial precedents about the concept of input at PIS/COFINS that have already reached our courts.

Submitted by Luciana Ferreira (lucgeral@gmail.com) on 2018-07-03T14:23:43Z No. of bitstreams: 2 Dissertação - Simone Borges Camargo de Oliveira - 2016.pdf: 47105556 bytes, checksum: 3928394342b59024eb5756dac7928189 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2018-07-03T15:49:28Z (GMT) No. of bitstreams: 2 Dissertação - Simone Borges Camargo de Oliveira - 2016.pdf: 47105556 bytes, checksum: 3928394342b59024eb5756dac7928189 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-07-03T15:49:28Z (GMT). No. of bitstreams: 2 Dissertação - Simone Borges Camargo de Oliveira - 2016.pdf: 47105556 bytes, checksum: 3928394342b59024eb5756dac7928189 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-30 / Conselho Nacional de Pesquisa e Desenvolvimento Científico e Tecnológico - CNPq / The dissertation presents a study concerning the presence of the architectural work of Eurico Calixto de Godoi in the developing of the modern architecture in Goiania, through the analysis of the possible historical links between the urban landscape and the formation process of the history of modern Brazilian architecture. The study extends through the documentation and cataloguing of his entire production between the years 1950 and 1980, and the analysis of the most significant examples between 1950 and 1960 decades. Initially it outlines the historical path of modernity, in witch the language of modern architecture develops as a response to the social and political demands of the period. By taking this route as a background context, the study of the architect's legacy unfolds at one hand by the exposure of his biography from childhood to his formal professional influences in buildings: Ministério da Educação e Cultura; Conjunto Residencial Parque Guinle; Conjunto Residencial Prefeito Mendes de Morais, Pedregulho e a Estação de Hidroaviões. On the other hand, the split is based on the use of the formal elements of the architecture developed at the Faculdade Nacional de Arquitetura e Urbanismo do Brasil, so called “arquitetura carioca” and also on the pioneer buildings of modern Brazilian architecture, as were prepared and articulated from partnerships between Lúcio Costa, Gregori Warchavchik, Le Corbusier, Oscar Niemeyer, Affonso Reidy and Jorge Moreira. It also identifies the formal and poetic components of the modern language of the buildings, the significant examples of the architect's work and highlights the connections and characteristic features of Modern Brazilian architecture belonging to the school of Rio de Janeiro. The work also formulates the question about the possible identity in the architect´s production reflecting the symbolic formation of Goiania´s landscape as a place of modern memory, especially for its leading role in the city's inclusion in the scenario of modern architecture in Brazil. Lastly, as a final consideration, there is a brief reflection on modern architecture as a relevant possibility of this memory to its preservation. / Esta dissertação estuda a presença da obra arquitetônica de Eurico Calixto de Godoi na formação da arquitetura moderna em Goiânia através dos vínculos históricos que a paisagem urbana mantém com o processo formativo da história da arquitetura moderna brasileira. Estende-se à documentação e catalogação do conjunto de sua produção entre os anos de 1950 e 1980 e à análise dos exemplares mais significativos das décadas de 1950 e 1960. Inicialmente, delineia o percurso histórico da modernidade em que se desenvolve a linguagem da arquitetura moderna como resposta às demandas sociais e políticas do período e, nesse percurso, estuda o legado do arquiteto, que se desdobra, por um lado, na exposição de sua biografia desde a infância até as influências que marcaram sua formação através dos conceitos formais contidos nos edifícios: Ministério da Educação e Cultura; Conjunto Residencial Parque Guinle; Conjunto Residencial Pedregulho (Prefeito Mendes de Morais) e Estação de Hidroaviões. De outro lado, avalia o desdobramento que ocorre em seus projetos a partir da compreensão e da materialização dos elementos formais e do léxico da arquitetura carioca desenvolvidos na Faculdade Nacional de Arquitetura e Urbanismo do Brasil e nos edifícios pioneiros da arquitetura moderna brasileira, tal como foram elaborados e articulados a partir das parcerias de: Lúcio Costa, Gregori Warchavchik, Le Corbusier, Oscar Niemeyer, Affonso Reidy e Jorge Moreira. Identifica os componentes formais e poéticos da linguagem moderna das edificações nos exemplares significativos da obra do arquiteto e destaca as conexões e os elementos característicos da arquitetura moderna brasileira pertencentes à escola carioca. O trabalho ainda indaga sobre a possibilidade de a identidade das produções do arquiteto Eurico Calixto de Godói se refletir na formação simbólica da paisagem de Goiânia como lugar de memória moderna, principalmente por seu papel preponderante na inserção da cidade no cenário da arquitetura moderna no Brasil. Por fim, e a título de consideração final, a dissertação elabora uma concisa reflexão sobre a arquitetura moderna como possibilidade de uma memória presente e pertinente à preservação.

Orientador: Marcos Tognon / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Filosofia e Ciências Humanas. / Made available in DSpace on 2018-08-21T18:56:02Z (GMT). No. of bitstreams: 1 Bertinato_WaniaLucyValim_M.pdf: 27955578 bytes, checksum: efdc089e92f092477dc830f158c0bb24 (MD5) Previous issue date: 2012 / Resumo: A história da preservação do patrimônio cultural em Campinas, SP, Brasil é o escopo deste trabalho, tanto no que diz respeito à criação do órgão municipal, o Conselho de Defesa do Patrimônio Cultural de Campinas (CONDEPACC) como à política pública de preservação por ele adotada que resultou no conjunto de cento e oitenta e oito bens tombados no recorte temporal desta pesquisa, compreendido entre os anos de 1987 até 2008. A ausência de estudos e publicações acadêmicas relacionados ao CONDEPACC, apesar da sua existência a mais de vinte anos, nos induziu à busca de fontes primárias como a documentação jurídica concernente, tanto da Prefeitura Municipal como da Câmara Municipal; as Atas dos Tombamentos, Resoluções, Leis e Decretos; além de visitas técnicas aos bens tombados e pesquisa em periódicos, em especial os jornais de Campinas que forneceram informações fundamentais. Também entrevistamos profissionais que, por algum período, estiveram envolvidos com o Conselho e essas entrevistas ganharam uma importância capital na compreensão da história do CONDEPACC. Apesar do trabalho enfocar a história da preservação do patrimônio cultural de Campinas, procuramos descrevê-la de forma que possa servir de referência para a estruturação de outros conselhos municipais. Apresentamos como resultado um panorama geral dos bens culturais eleitos, pelo CONDEPACC, como representantes da memória coletiva de Campinas, questões fundamentais sobre a criação e a atuação do CONDEPACC, alguns estudos de casos exemplares de bens tombados e uma reflexão sobre a valorização do patrimônio cultural afro descendente no município / Abstract: The history of the cultural heritage preservation of Campinas, SP, Brazil is the subject of this paper, concerning not only the municipal institution, the Council for Defense of the Cultural Patrimony of Campinas (CONDEPACC) but also its public policies of preservation adopted which resulted in a set of a hundred eighty-eight heritage properties within the period of this research, between 1987 and 2008. Although the CONDEPACC has been established for more than twenty years, there is a lack of studies and academic publications related to it. This has made us seek for primary related juridical documentation such as heritage resources minute, Resolutions, Laws and Decrees at the City Hall and at the City Council. Besides, technical inspection has been done at the heritage resources. It has also been carried out research on periodicals, especially the ones from Campinas which have provided essential information for this study. In addition, some professionals involved in the Council, at different times, have been interviewed which has become fundamental for the understanding of the CONDEPAC History. Although the focus of this study has been on the preservation of the cultural heritage experience of Campinas, our main goal was to describe it in a way that it can be used as a point of reference to structuring other Municipal Councils .As a result, we have presented a bird's eye view on the heritage resources selected by the CONDEPAC as the representatives of the collective memory of Campinas. Also, it has been presented the actions related to its creation and performance, as well as some studies of heritage resources exemplary cases and finally a reflection on how the cultural heritage of African descent has been valued / Mestrado / Politica, Memoria e Cidade / Mestra em História

Family is the basic unit of society, and is grounded upon social, legal, religious and economic constructs. Depending on cultures and societies, and the often differential treatment they apply to men and women, entering into marriage may deteriorate women’s economic situation. The gender-based division of labor within family, which disproportionally burden women, notably through childcare responsibilities, causes a substantial decline in women’s income and interrupts their education and employment. This makes it difficult for women to have a career for themselves after a separation or divorce. Therefore, there is a general belief that legal principles and laws governing the marital relationship and property rights should be structured to protect women’s economic interests. To establish an equitable economic framework between spouses, the Convention on the Elimination of All Forms of Discrimination against Women (CEDAW) opts for an egalitarian regime which asks for equal rights and responsibilities for both men and women, during and after the marriage. It rules in favor of a partial community of property between spouses according to which all economic advantages and disadvantages arising from a marriage and its dissolution should be borne equally by both parties. However, legal regimes differ in outlining the method of contribution each spouse must commit to the household, financial maintenance, and the division of property after a separation or divorce. Some legal regimes, following the CEDAW, emphasize formal equality and grant similar rights and responsibilities to both parties, while establishing a partial community of property. Another group of legal regimes establish the separation of property as the guiding principle for marital economic relationships, wherein the expenses should be borne by men as the heads of the household, whereas women should be compensated for their unpaid contributions to the household. As a country with a Sharia-based Civil law system and a specific cultural background, Iran has its own special matrimonial regime and does not follow the CEDAW’s approach to women and men’s rights and responsibilities. Iran’s matrimonial regime bases itself on Sharia’s approach to men and women, and is anchored in Iranian culture. This accounts for a legal matrimonial system that is different from laws existing in Western countries. Under this system, the husband and wife have different economic responsibilities. This thesis examines Iran’s matrimonial regime and compares it to the Quebec matrimonial regime. While Quebec family law espouses a contributory approach for both spouses in marital life, all economic institutions under Iranian family law are designed to enforce a compensatory approach toward the spouses’ economic relation. The compensatory approach of Iranian law to the financial aspects of marital life causes some difficulty for the wife, which is exacerbated at the time of the termination of the marriage. Such a comparative study hopes to bring some novel suggestions aiming at correcting certain deficiencies in the current Iranian matrimonial regime. Besides assessing the issues with Iran’s marital regime, this research seeks to propose legal solutions for enhancing the economic rights of women. A holistic approach will therefore be adopted, which will lead us to take into consideration certain cultural and religious specificities which have become mandatory rights in Iran. The reform proposals put forward in this thesis will thus seek to respond to Iran’s current social context. This study will examine women’s economic situations in marriage, separation, divorce and upon the death of their spouse. It will argue that the cultural specificities of Iranian society and Islamic law must be examined and assessed. It will also analyze women’s economic situation in marital relationships in Iran and Quebec. The study of these two different civil law jurisdictions will focus on the principle of equality and examine related arguments and ideologies regarding women’s rights and responsibilities. / La famille est l'unité de base de la société et est fondée sur des constructions sociales, juridiques, religieuses et économiques. En fonction des cultures et des sociétés et du traitement souvent différencié qu’ils appliquent aux hommes et aux femmes, le mariage peut détériorer la situation économique des femmes. La division du travail fondée sur le sexe au sein de la famille, qui pèse de manière disproportionnée sur les femmes, notamment en raison de leurs responsabilités en matière de garde d'enfants, entraîne une baisse substantielle du revenu des femmes et interrompt leur éducation et leur emploi. Cela rend difficile pour les femmes d'avoir une carrière pour elles-mêmes après une séparation ou un divorce. Par conséquent, il est généralement admis que les principes juridiques et les lois régissant la relation conjugale et les droits de propriété devraient être structurés de manière à protéger les intérêts économiques des femmes. Pour établir un cadre économique équitable entre les époux, la Convention sur l'élimination de toutes les formes de discrimination à l'égard des femmes (CEDAW) opte pour un régime égalitaire qui exige l'égalité des droits et des responsabilités pour les hommes et les femmes, pendant et après le mariage. Elle se prononce en faveur d'une communauté partielle de biens entre époux selon laquelle tous les avantages et inconvénients économiques résultant d'un mariage et de sa dissolution devraient être assumés également par les deux parties. Cependant, les régimes juridiques diffèrent en définissant le mode de contribution que chaque conjoint doit engager pour le ménage, l'entretien financier et le partage des biens après une séparation ou un divorce. Certains régimes juridiques, à la suite de la CEDAW, mettent l'accent sur l'égalité formelle et accordent des droits et des responsabilités similaires aux deux parties, tout en établissant une communauté partielle de biens. Un autre groupe de régimes juridiques établit la séparation des biens comme principe directeur des relations économiques conjugales, où les dépenses devraient être supportées par les hommes en tant que chefs de famille, tandis que les femmes devraient être indemnisées pour leurs contributions impayées au ménage. En tant que pays doté d'un système de droit civil fondé sur la charia et ayant une culture particulière, l'Iran a son propre régime matrimonial spécial et ne suit pas l'approche de la CEDAW concernant les droits et les responsabilités des femmes et des hommes. Le régime matrimonial Iranien se fonde sur l'approche de la charia à l'égard des hommes et des femmes et est ancré dans la culture Iranienne. Cela explique un système matrimonial légal différent des lois existant dans les pays occidentaux. Dans ce système, le mari et la femme ont des responsabilités économiques différentes. Cette thèse examine le régime matrimonial de l’Iran et le compare au régime matrimonial du Québec. Alors que le droit de la famille du Québec adopte une approche contributive pour les deux conjoints dans la vie conjugale, toutes les institutions économiques en vertu du droit de la famille Iranien sont conçues pour appliquer une approche compensatoire à l'égard de la relation économique des conjoints. L'approche compensatoire de la loi Iranienne concernant les aspects financiers de la vie conjugale cause certaines difficultés à l'épouse, qui sont exacerbées au moment de la fin du mariage. Une telle étude comparative espère apporter de nouvelles suggestions visant à corriger certaines lacunes du régime matrimonial Iranien actuel. Outre l’évaluation des problèmes liés au régime matrimonial de l’Iran, cette recherche cherche à proposer des solutions juridiques pour améliorer les droits économiques des femmes. Une approche holistique sera donc adoptée, ce qui nous amènera à prendre en considération certaines spécificités culturelles et religieuses devenues des droits obligatoires en Iran. Les propositions de réforme présentées dans cette thèse chercheront donc à répondre au contexte social actuel de l’Iran. Cette étude examinera la situation économique des femmes dans le mariage, la séparation, le divorce et le décès de leur conjoint. Il soutiendra que les spécificités culturelles de la société Iranienne et du droit Islamique doivent être examinées et évaluées. Il analysera également la situation économique des femmes dans les relations conjugales en Iran et au Québec. L’étude de ces deux juridictions de droit civil se concentrera sur le principe de l’égalité et examinera les arguments et les idéologies connexes concernant les droits et les responsabilités des femmes.

Au regard du principe de l'unité du patrimoine, l'entrepreneur individuel engage tout son patrimoine. En cas de survenance de difficultés, ses créanciers pourront saisir ses biens professionnels et ses biens personnels. Cette responsabilité illimitée de l'entrepreneur individuel peut avoir des conséquences redoutables, notamment lorsqu'il est marié ou pacsé ou vivant en concubinage. Cette fragilité de l'entrepreneur individuel a poussé le législateur, aussi bien en droit français qu'en droit de l'OHADA, à créer des mécanismes lui permettant de mettre son patrimoine personnel à l'abri de la poursuite de ses créanciers professionnels. Ainsi, en dehors de toute affectation sociétaire, l'entrepreneur individuel peut, désormais, en droit français, soustraire ses biens personnels du droit de gage de ses créanciers professionnels, par le biais de la déclaration notariée d'insaisissabilité ou par le recours au statut de l'EIRL. Également, par le jeu des régimes matrimoniaux ou de la technique de la fiducie, il peut limiter les droits de ses créanciers. Cependant, l'efficacité des mécanismes de protection de l'entrepreneur individuel n'est pas absolue. En effet, elle est souvent remise en cause par les créanciers antérieurs, et même par l'entrepreneur individuel qui peut y renoncer, parfois dans le but d'obtenir du crédit. En outre, lorsque l'entrepreneur individuel est soumis à une procédure collective, l'efficacité des mécanismes de protection n'est que relative. Le cloisonnement des patrimoines recherché ou la soustraction de certains biens personnels du gage des créanciers est remis en cause. Dès lors, la protection qu'offrent ces mécanismes n'est que illusoire, d'où la nécessité de renforcer leur efficacité. A défaut de mécanismes de protection efficaces, l'entrepreneur individuel peut recourir aux différentes procédures de prévention comme alternative aux mécanismes de protection. / With regard to the principle of the system of assets, the individual entrepreneur take on all his assets. In case problems occur, his creditors could seize his personal properties and business assets. This unlimited liability of the individual entrepreneur might have serious consequences, especially when he is married, in a civil partnership or in concubinage. The individual entrepreneur's fragility has encouraged the legislature, in the French as well as in the OHADA law, to create mechanisms that would give him the opportunity to put his personal assets immune from the judicial proceedings of his professional creditors. Thus, apart from any associate's appropriation, the individual entrepreneur is now able, under the French law, to keep his personal assets out of his profesional creditors' right of forfeit, through the notarized statement from seizure or the option of the EIRL. Equally, through the matrimonial systems or the technique of the trust, he may limit the rights of his creditors. However, the effectiveness of the mechanisms of protection of the individual entrepreneur is not absolute. Indeed, it is often put into question by former creditors, and even the individual entrepreneur who sometimes may renounce to it in order to get credit. Moreover, when the individual entrepreneur is subjected to a collective proceeding, the effectiveness of the protection is only but relative. The partition of expected assets or the exemption of certain personal belongings from the creditors' forfeit is questioned. Therefore, the protection offered by these mechanisms is only but fallacious, hence the need to strengthen their effectiveness. In the absence of effective mechanisms of protection, the individual entrepreneur may resort to the different procedures of prevention as an alternative to the mechanisms of protection.