Submitted by Cassius Vinicius de Carvalho (cassius.carvalho@garrigues.com) on 2018-04-24T12:47:07Z No. of bitstreams: 1 Dissertação Cassius Vinicius de Carvalho-23-04-2018-final.pdf: 1533912 bytes, checksum: d74c934947204f5eac8bb4e696ce97e1 (MD5) / Approved for entry into archive by Thais Oliveira (thais.oliveira@fgv.br) on 2018-04-24T18:29:50Z (GMT) No. of bitstreams: 1 Dissertação Cassius Vinicius de Carvalho-23-04-2018-final.pdf: 1533912 bytes, checksum: d74c934947204f5eac8bb4e696ce97e1 (MD5) / Approved for entry into archive by Suzane Guimarães (suzane.guimaraes@fgv.br) on 2018-04-25T14:00:22Z (GMT) No. of bitstreams: 1 Dissertação Cassius Vinicius de Carvalho-23-04-2018-final.pdf: 1533912 bytes, checksum: d74c934947204f5eac8bb4e696ce97e1 (MD5) / Made available in DSpace on 2018-04-25T14:00:22Z (GMT). No. of bitstreams: 1 Dissertação Cassius Vinicius de Carvalho-23-04-2018-final.pdf: 1533912 bytes, checksum: d74c934947204f5eac8bb4e696ce97e1 (MD5) Previous issue date: 2018-04-02 / A presente pesquisa propõe-se a contribuir com o estudo prático da extrafiscalidade no Direito Tributário brasileiro, com foco nas medidas extrafiscais adotadas pelo Poder Público no âmbito do setor automotivo, para o período compreendido de 2009 a outubro de 2017. Mais especificamente, o objetivo da pesquisa está adstrito à análise quanto ao nível de efetividade das normas preponderantemente extrafiscais, que suportaram a desoneração do IPI para o setor automotivo no período em exame. Inicialmente, buscou-se compreender o instituto, a partir do histórico das teorias de intervenção do Estado na perspectiva da extrafiscalidade para, a partir daí percorrerem-se os seus contornos jurídico-tributários, espécies, instrumentos de controle e abordagem no direito comparado. Subsequentemente, foi estudada, a importância do setor automotivo para o desenvolvimento econômico brasileiro, desde o início do século passado, para, por fim, analisarem-se os reflexos e o nível de efetividade das normas preponderantemente extrafiscais no bojo da pesquisa. A relevância do tema e a hipótese de pesquisa comprovaram-se no decorrer do texto, com a conclusão de que as normas preponderantemente extrafiscais não surtiram, em sua totalidade, para o caso em análise, os reflexos almejados pelo Poder Público – e igualmente esperados pelo contribuinte. / The purpose of the present research is to contribute to the practical study of the non-fiscal purpose tax law from a Brazilian tax perspective, with focus on the non-fiscal purpose tax laws that were introduced by the Public Sector in the context of the automotive segment, for the period from 2009 until October, 2017. More specifically, the objective of the research is restricted to the analysis of the level of effectiveness of the non-fiscal purpose tax laws that supported the decrease of the IPI in the automotive sector, for the period under analysis. Initially, the non-fiscal purpose tax law institute was comprehended with the support of the historic of the economic theories of intervention, and, as from this point on, the institute was studied in the context of its legal-tax aspects, types, instruments of control and approach in the comparative law. Subsequently, the research was centralized in the study of the relevance of the automotive sector in the development of the Brazilian economy, since the beginning of the last century. Finally, the reflexes and the level of the effectiveness of the non-fiscal purpose tax laws in the context of the automotive sector were evaluated. The relevance of the theme and the hypothesis of research were proved along the text, with the conclusion that the non-fiscal purpose tax laws did not reach, in its totality, for the case under analysis, the effects desired by the Public Sector - and expected by the taxpayers.

In this thesis, an improved framework is proposed for categorizing existing gamified systems. Related works and real world examples of gamification are discussed and some areas where insufficient research exists. In order to address the identified research problems, an experimental gamified system was designed and implemented for sharing articles related to different aspects of life. The participants of the study were recruited among the users of an existing Iranian lifestyle site for female users. Therefore, the gender of the users was considered in the design. A wide range of gamification elements were implemented in the system to test the effectiveness of specific design features and gamification elements’ parameters in increasing user motivation, for example, the contingency of rewards and the use of sound and animation in badges. A detailed questionnaire was used to answer the research questions. The results suggest specific combinations of gamification elements and their parameters that can be successfully applied by designers of social sites for similar audience.

國際上工程契約範本中多半就契約義務程度有所約定，國際諮詢工程師聯合會（Fédération Internationale Des Ingénieurs-Conseils, FIDIC）參照大英國協普通法上見解，於「生產設備及設計施工標準契約條款」與「設計採購施工/統包標準契約條款」等統包契約範本中，明文就統包承包商之設計義務採取合乎目的義務標準（fitness for purpose），亦即統包承包商應擔保工程完工時將合乎工程預期之使用目的。該義務標準不同於多數工程契約範本所採大英國協普通法專業服務契約一般適用的合理技術與謹慎(reasonable skill and care)標準，義務人須擔保一定結果之達成，乃無涉義務人業務執行行為有無過失之絕對義務，義務人不得以其已善盡專業注意義務或所需技術超乎科技水準為抗辯，亦不得主張業主就損害之發生或擴大與有過失而減輕賠償責任。而以契約明文約定適用合乎目的義務標準者，大英國協司法見解認為合乎目的義務標準將優先於遵照契約所定計畫或規範之義務，加以合乎目的義務難以取得保險保障，種種不利因素引起統包承包商之高度顧慮。 傳統設計後發包施作之工程契約模式下，大英國協普通法見解認為專業設計人員之契約默示義務標準與其他專業服務契約同為合理技術與謹慎義務，與統包承包商之設計工作默示適用合乎目的義務標準不同。本文由大英國協普通法案例觀察，相關見解差異與貨物買賣契約法律原則息息相關，並且受到當代法律經濟分析思維影響。然依本文之觀察，近年大英國協司法見解在合乎目的義務之默示適用及明示適用，似均出現避免適用該義務標準之案例，相關判決理由於大英國協司法見解之後續發展殊值觀察。 我國司法實務對統包工程契約之評價與大英國協普通法側重於不同契約特徵，而屬歐陸成文法系之我國法及德國法中，承攬人負有使完成工作無不適於通常或約定使用之瑕疵擔保責任，與大英國協普通法上合乎目的義務同為無過失責任。惟依本文觀察，歐陸法系之承攬人瑕疵擔保責任並不如大英國協普通法合乎目的義務嚴格，承攬人有較多減輕或免責事由可資主張，而我國司法實務見解下，承攬人免責之可能性又更高於德國法。 統包工程契約中之合乎目的義務約款並非獨立存在，其實質內涵仍需視各法域適用法律之具體內容而定。本文彙整比較統包工程契約設計工作之合乎目的義務於大英國協普通法系、歐陸成文法系之德國法及我國法之司法實務見解適用差異，期在相互參照之中，對各該司法見解提出評析建議，並供我國工程產業爭取海外標案時作為契約法律風險管理之參考。

In the twenty-first century, many educational systems are embracing a new paradigm of educational management that utilises team management in schools. The democratic nature of this notion in South Africa involves the use of School Management Teams (SMTs). Reflecting on this movement, this research explored the capacity of these SMTs to cultivate moral purpose in six purposively sampled schools in Limpopo Province. The data collection methods included a series of semi-structured interviews with SMT members, examination of relevant documents, and scheduled observations. The data from the interviews was transcribed manually and this, together with document analysis and scheduled observations, was analysed in three interrelated stages using the four research questions as guides (Miles & Huberman, 1994). The research highlighted that the moral purpose is a relatively new concept to the majority of SMTs. Only a few school managers presented explicit references to the notion, perceiving it as a “compelling moral imperative” or “moral goal of achievement” or “whole-school vision for academic success” or simply “respect”. Notwithstanding the different perceptions, this moral purpose is directed towards raising the level of learner achievement and it is realised when the SMTs articulate the values of commitment, discipline and responsibility. The SMTs members affirmed their commitment to various aspects of instructional leadership. Furthermore, teamwork exemplified in participative decision-making was highlighted as a notion that enhances learner achievement. The findings also affirmed the opportunities that shared leadership offered schools to share moral purpose. However, the findings also enumerate lack of parent involvement, learners discipline, and teachers’ lack of commitment to moral purpose as crucial factors that inhibit the sharing of moral purpose in schools. The two critical responsibilities accepted by the SMTs to address the constraints of sharing moral purpose are highlighted as consulting with legitimate stakeholders and reinforcing policy in the schools. As a result of this research, a number of recommendations and opportunities for further research are offered to Limpopo schools and their SMTs, the systemic authorities responsible for Limpopo education and for those responsible specifically for policy making and curriculum development in the South African education system. / Educational Leadership and Management / D. Ed. (Educational Leadership and Management)

Text in Afrikaans / Die studie is onderneem om die wenslikheid van geregtelike beheer wat die Hooggeregshof van Suid-Afrika oor die werksaamhede van staatsdepartemente uitoefen te bepaal. Daar word na die funksies van die Departement van Binnelandse Sake verwys ten einde bepaalde werksaamhede van daardie Departement as voorbeeld te laat dien in die beantwoording van bogestelde vraag. Ter aanvang word voor-unie regeringinstellings en -openbare dienste, die ontstaan van Suid-Afrikaanse staatsdepartemente en die doelgerigtheid van open bare dienste beskryf. Daarna word die wyses waarop beheer oor die werksaamhede van 'n staatsdepartement asook hoe beheer in 'n departement uitgeoefen word, uiteengesit. Nadat die doeltreffendheid en effektiwiteit van bestaande beheer ontleed, en die beheer wat die Hooggeregshof uitoefen van die van ander beheerinstellings onderskei word, word geregtelike beheer en statutere beperkings daarop beskryf. Die studie strek oor 'n tydperk wat eindig op 27 April 1994. Daar is bevind dat geregtelike beheer afsonderlik of tesame met ander wyses van beheer, en sander statutere beperkings daarop, uitgeoefen behoort te word. / The study was undertaken to determine the desirability of judicial control which the Supreme Court of South Africa exercises over the activities of state departments. The functions of the Department of Home Affairs are referred to in order that particular activities of that Department may serve as an example when answering the above-stated question. Initially, government institutions and public services prior to union, the origin of South African state departments and the purpose of public services are described. Thereafter the modes by which control is exercised over the activities of a state department and how control is exercised in a department, are set out. After an analysis of the efficiency and effectiveness of existing control, and the control exercised by the Supreme Court is distinguished from that of other controlling institutions, judicial control and statutory limitations thereon are described. The study covers a period ending on 27 April 1994. It is found that judicial control should be exercised separately or in conjunction with other modes of control, and without statutory limitations. / Public Administration and Management / M.A. (Publieke Administrasie)

Since the pre-requisites for common-purpose liability where there was no prior agreement were laid down in S V Mgedezi 1989 (1) SA 687 (A), the appellate division has moved to resolve related controversial issues. These include the question whether a joiner-in is a perpetrator or accomplice, and whether he should be convicted of murder or attempted murder. It is the question of dissociation which has remained elusive. Courts accept that a person should only be criminally liable when his dissociation from a common purpose takes place after the commencement of execution stage is reached. My submission is that whether one dissociates himself should be a question of fact, to be determined according to the circumstances of each case. Such determination should pay close attention to the doctrine of proximity. Where a person played a minor role, or acted under the influence of a dominant partner, this should be reflected in the punishment imposed. / Criminal & Procedural Law / LL.M. (Criminal & Procedural Law)

Starting point of the search for the purpose of 1 Timothy is the assumption of basic similarities between this letter and letter writing in Greco-Roman antiquity. This means that 1 Timothy is designed for an oral performance in front of an audience. The analysis concentrates on the so far neglected classical duties of the speaker: memoria and pronuntiatio. This means the memorized performance in front of an audience. 1 Timothy shows many mnemotechnical devices and puts certain terms in focus. This shows what expressions the audience has to memorize and what aspects show prominence. The result of this can be formulated as the purpose of 1 Timothy: Paul wants to confirm Timothy in his mandate to guard the gospel from being changed through a resolute dismissal of wrong teachings and an ethic that honours God and men. / Philosophy, Practical and Systematic Theology / M. Th. (New Testament)

The study focuses on and explores the Southern African Development Community’s activities to determine whether the intended objectives have been accomplished as stated in its purpose statement. The study argues that the achievement of the Southern Africa Development Community’s purpose statement is important with regard to the implementation of developmental initiatives. This is because the SADC objectives are measured in the operationalisation and implementation of policies and the operationalisation of key activities. The Southern African region is rich in natural resources but lacks the political will and capacity for the institutionalisation of key processes to, among others, alleviate poverty and HIV/AIDS and address human security matters. This study revealed that SADC did not achieve all its intended objectives. Several challenges, such as the full convertibility of regional currencies among member states still need to be addressed. One of the major challenges impacting negatively on the implementation and completion of SADC’s projects are the capacity, skills and expertise to drive key business processes. This study has found that in spite of complexities and challenges to implement SADC’s policies and programmes as stated in its purpose statement, there is a need to align the member states’ priorities with SADC’s objectives to maximise impact and overall successful execution thereof. Coupled with this challenge is another crucial challenge relating to the SADC structure, mechanisms and methodologies that are used for achieving SADC’s objectives. The study revealed that the structures, mechanisms and methodologies are inadequate to successfully implement and evaluate SADC’s projects. Consequently, this study proposes some reforms in SADC’s Regional Indicative Strategic Plan that should be considered and integrated into the national plans, budgets and priorities of all SADC member states. Critically, it is important to ensure the alignment and buy-in of member states with regard to the development and implementation of SADC’s projects and programmes in the Southern African region. Firstly, the study proposes that partnerships with research institutions should be explored to strengthen the limited capacity of SADC’s Secretariat. Benchmarking and best practices with other international government organisations such as the African Union and the United Nations will provide a platform to improve the current activities of SADC to be more focused towards the desired outcomes. Secondly, v SADC’s activities that are linked to its objectives should be intensified through the mobilisation of resources and expertise that are geared to all key result areas to improve regional integration and ultimately the achievement of SADC’s objectives as stated in its purpose statement. / Public Administration & Management / M.P.A.

Syfte: Syftet med uppsatsen är att undersöka vad det finns för finansiellt syfte med att köpa namnrättigheterna för en arena där det i främsta fall bedrivs idrottsrelaterade evenemang. Delsyftet är att undersöka hur företagets aktiekurs påverkas vid tillkännagivandet av att de blir arenasponsor samt att se huruvida arenasponsorns aktiekurs påverkas efter att ett idrottsevenemang ägt rum. Metod: Undersökningen är en flerfallsstudie av fem företag där en metodtriangulering med en kombination av kvalitativ och kvantitativ metod används för att på så sätt ge en rättvis bild av fenomenet. Uppsatsen utgår från ett positivistiskt vetenskapligt förhållningssätt och ett deduktivt angreppssätt. Den kvalitativa delen av uppsatsen består av primärdata i form av intervjuer med personer från ansvariga positioner på företagen. Den kvantitativa delen består av en eventstudie-metodologi där den insamlade datan användes för att mäta om en avvikande avkastning (AR) uppstod i samband med tillkännagivelsen av namnrättighetsaffären samt en genomsnittlig avvikande avkastning (AAR) vid idrottsevenemangen. Utöver detta undersöktes även om specifika matchutfall påverkade företagens aktiekurs. Eventperioden för idrottsevenemangen sattes till dagen efter evenemanget medan eventperioden för tillkännagivelsen sattes till 75 dagar, 25 dagar innan och 50 dagar efter nyheten. Uppsatsens estimeringsperiod omfattade i båda fall 70 dagar. Resultat: Vid tillkännagivandet av arenarättighetsaffären uppvisar resultatet mellan en positiv AR på 2,48 procent till en negativ AR på 1,44 procent för de sex rättighetsaffärerna. Vid matchutfallen uppvisar resultatet allt från en positiv AAR på 0,26 procent till en negativ AR på -0,06 procent. Slutsats: Arenasponsringens stora finansiella vinning ges genom ett starkt varumärkeskapande vilket på sikt leder till ökade finansiella fördelar för företaget med namnrättigheterna av arenan. Finansiellt påverkades inte företagets aktiekurs av varken matchutfall eller tillkännagivandet av arenasponsringsnyheten. / Purpose: The aim of the thesis is to see what the financial purpose is for buying the naming rights of an arena where the main activity is sporting events. The subsidiary aim is to investigate if the company's share price is affected by the announcement that they became arena sponsors and to see whether the stadium sponsor's share price is affected after a sporting event has taken place. Methodology: The survey is one multi-case study of five companies, which are based on both a quantitative and a qualitative approach. The paper was based on a positivistic scientific approach and deductive approaches. The qualitative part of the thesis consists of primary data in the form of interviews with individuals holding responsible positions in the companies. The quantitative part consisted of an eventstudy, where the collected data is used to measure if an abnormal return (AR) has arisen in connection with the announcement of the name rights deal and an average abnormal return (AAR) in connections with the sporting events. Event period for sporting events is added to the day after the event while the event period for the announcement is added to 75 days, 25 days before and 50 days after the news. The surveys estimationperiod was comprised to 70 days. Results: At the announcement of the arena namingrights deal presented results from a positive AR of 2.48 percent to a negative AR of 1.44 percent. During the match, the outcome showed the results of a positive AAR of 0.26 percent to a negative AR of -0.06 percent. Conclusions: The big financial benefit of buying the naming rights of an arena is the strong brandbuilding which ultimately leads to increased financial benefits for the sponsoring company. The company's share price is not affected  by either match outcomes or the announcement of the sponsorship deal.

För att skydda stater mot treaty shopping och annat missbruk av skatteavtal, har OECD utarbetat förslag till en rad åtgärder som begränsar rätten till skatteavtalets förmåner. De viktigaste åtgärderna som föreslås är en LOB-regel, en PPT-regel samt ändringar i skatteavtalets titel och preambel som anger att skatteavtalets syfte är att hindra skatteflykt. Alla länder är överens om att vidta minst någon eller några av dessa åtgärder dvs. ändringarna i skatteavtalets titel och preambel samt antingen 1) PPT-regeln och LOB-regeln eller 2) bara PPT-regeln eller 3) bara LOB-regeln. I skrivande stund arbetar Finansdepartementet för att avgöra vilka av dessa åtgärder Sverige bör implementera. Av analysen i denna uppsats framgår det att både LOB-regeln och PPT-regeln i sina nuvarande former riskerar att brista i kraven på förutsebarhet och rättssäkerhet. Med andra ord blir det svårt för skattebetalaren att förstå villkoren i dessa regler som berättigar till skatteavtalsförmåner. LOB-regeln innehåller till stor del objektiva kriterier som skulle kunna främja förutsebarheten men regelns komplexitet, omfattning och till viss del brist på riktlinjer vad gäller tolkning och tillämpning av vissa rekvisit påverkar förutsebarheten negativt. Det kan konstateras att vissa kriterier i LOB-regeln är för restriktiva och det uppstår en risk för att skattebetalaren vägras rätten till skatteavtalets förmåner även i de situationer när denne varit i god tro och inte haft för avsikt att bedriva treaty shopping eller på annat sätt missbruka skatteavtalet.Till skillnad från LOB-regeln som innehåller en uppräkning av objektiva kriterier, är PPT-regeln en generalklausul mot skatteflykt. PPT-regeln är därför allmänt utformad och har ett brett tillämpningsområde som avser att täcka alla skatteflyktssituationer som inte kunnat förutses av lagstiftaren. I likhet med många andra generalklausuler har PPT-regeln en mer subjektiv karaktär och är vag i vissa delar vilket drabbar rättssäkerheten och förutsebarheten. Slutsatsen är att, för att motverka treaty shopping, skulle det räcka med att tydligt ange i skatteavtalet ett syfte att motverka skatteflykt och skatteundandragande. PPT-regeln är också en lämplig åtgärd mot treaty shopping under förutsättning att vissa rekvisit förtydligas och mer vägledning ges om vilka situationer som regeln avser att träffa. Detta behövs i syfte att förbättra rättssäkerheten och förutsebarheten och motverka eventuellt godtycke och missbruk. I annat fall kan ett osäkert rättsläge skapa en risk för dubbelbeskattning som kan drabba internationell handel och tillväxt. Det kan däremot vara svårt att precisera de omständigheter som ska beaktas vid en prövning enligt PPT-regeln och samtidigt behålla regelns karaktär av generalklausul.