Made available in DSpace on 2016-04-26T20:21:08Z (GMT). No. of bitstreams: 1 Rodrigo Leal Griz.pdf: 1913940 bytes, checksum: 97dd3fc16ac574e34196977d753e42f6 (MD5) Previous issue date: 2012-08-22 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / This dissertation has as its major intent to define tax exemptions and study its phenomenology in the Brazilian legal system. After analyzing the Brazilian Constitution and the CTN, it examines diverse theories that local and foreign doctrine have outlined in almost one century of studies of this important legal feature in tax law. Despite extensive scientific research and case law on the subject-matter, the definition of tax exemptions is yet a controversial issue. Therefore, due to this critical divergence of treatment, studies that uphold a dialectic meaning making process, so as to expose some of the approaches that would lead to a more comprehensive explanation of this institute, are of pressing importance. In this dissertation, the law is addressed from a communicational aspect and the logicsemantic constructivism method is applied whilst breaking down the law into minor structures integrated into the axiological framework of its users, aiming the establishment of the legal system. A syntactic and semantic analysis is adopted, using linguistic rules to study tax exemption, without leaving aside the important pragmatism that surrounds the law in all its facets, since it can be applied as an instrument of supervision of all inter-subjective conducts in the society. The analysis desired to be developed throughout this dissertation was to establish the relationship amongst the legal tax norm with the normative exemptions, remarkably to determine the meaning in which the term norm is used in both terms. It was highlighted that whilst the primary term means norm in the strict sense, constituted of the conditional logic structure, the subsequent is not and, as a matter of fact, does not present any autonomy as assisting in the construction of the tax hypothesis while emerging as the negative element of the category and assigning characteristics that, if present, shall not allow it to be taxable. This is due to the fact that the apparent antinomy between them can be resolved via the interpretative method, without the need of revocation. Thus, so as to study the legal fact in tax law, one must also know tax exemptions / O presente trabalho dissertativo tem por objetivo definir a isenção tributária e estudar sua fenomenologia no ordenamento positivo brasileiro. Após realizar uma abordagem da Constituição Federal de 1988 e do CTN, expõem-se diversas teorias que a doutrina, inclusive estrangeira, traçou no decorrer de quase um século de estudos desta figura jurídica tão importante no direito tributário. Não obstante haver uma grande produção científica e jurisprudencial sobre o tema, o conceito da isenção tributária ainda está longe de ser pacífico. Em razão desta grande divergência de tratamento é de peculiar importância estudos que visem a manter um processo dialético de construção de sentido para expor algumas das formas que melhor expliquem este instituto. Nesta dissertação aborda-se o direito a partir de uma teórica comunicacional e se utiliza o método do constructivismo lógico-semântico ao empregar-se a decomposição do direito em estruturas mínimas integradas ao contexto axiológico de seus utentes com fins a constituir o sistema jurídico positivo. Adota-se uma análise linguística sintática e semântica para estudar a isenção tributária sem que se deixe de lado o importante teor pragmático que permeia o direito em todas as suas faces, porque serve de instrumento para a regulação de condutas intersubjetivas na sociedade. A análise que se dispôs a construir no decorrer deste trabalho foi estabelecer a relação da norma jurídica de tributação com a norma isentiva, principalmente para determinar em que sentido o termo norma é utilizado nestas duas locuções. Percebeu-se que enquanto a primeira é norma em sentido estrito, composta da estrutura lógica do condicional, a segunda não o é e, em verdade, não apresenta autonomia ao servir para a construção da hipótese tributária ao aparecer como elemento negativo do tipo e prescrever características que, se encontradas no evento, não autorizam a incidência da tributação. Isto porque a aparente antinomia que entre elas pode ser vista é solucionada mediante o método interpretativo sem necessidade de revogação. Para se estudar o fato jurídico tributário, portanto, deve-se também conhecer as isenções tributárias

Made available in DSpace on 2016-04-26T20:21:11Z (GMT). No. of bitstreams: 1 Lucas Galvao de Britto.pdf: 1356483 bytes, checksum: da73d05015996a2d841a7d4e9a63f490 (MD5) Previous issue date: 2012-10-05 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / This study's purpose is the spatial criterion of the matrix-norm of tax incidence. Investigates it from an hermeneutic-analytical point of view, departing from the understanding of how spatial categories help humans in understanding the objects of experience, in order to isolate and transpose these categories to the study of law, testing them with the established theory of place of crime and conducting the analysis results for the formulation of a theory of the place of tribute / Esta pesquisa tem por objeto o critério espacial da regra-matriz de incidência tributária. Investiga-o desde um ponto de vista analítico- hemenêutico para, a partir da compreensão de como as categorias espaciais ajudam o ser humano na compreensão dos objetos da experiência,transpor as categorias isolada são direito,testando-as com a já estabelecida teoria do lugar do crime e, conduzindo os resultados da análise para a formação de uma teoria do lugar do tributo

Made available in DSpace on 2016-04-26T20:22:56Z (GMT). No. of bitstreams: 1 Silvia Helena Gomes Piva.pdf: 1425544 bytes, checksum: 828b9c1f9a94418cd55e4e251c54868f (MD5) Previous issue date: 2014-06-11 / This thesis analyzes tax incentives under the regulation point of view and based on logical-semantic constructivism. The starting point is the analysis of the lack of consensus surrounding the term tax incentives and the wastage in the use of it by the doctrine. The main studies related to tax incentives already produced were analyzed, as well as the absence of systemic organization of the rules dealing with tax incentives at the constitutional and infraconstitutional levels. The analysis of tax incentives that are presented in this work is based on logical semantic constructivism, which brings a new point of view on the subject. Whereas most tax incentives related analysis takes into consideration the tax object, the view presented here differs from previous studies by seeking a review of its regulatory framework. Understanding tax incentives in a linguistic study allows adding a richer view on previous work already developed on the matter, because it intersects this pragmatic load other studies undertaken by the two semiotic instances syntactic and semantic to allow a full view of the legal phenomenon. Thus an attempt was made to remove the vague and ambiguous sense of the term tax incentives and relocate it according to its legal regime of taxes, according to a classification of the analysis of legal rules and their respective interference in matrix rule of tax incidence. In this way, the analysis of tax incentives on a constitutional perspective was carried out to find its validity, limitations and motivations of constitutional order, so that the constitutional principles underlying the tax incentives were analyzed. From a normative perspective for fiscal incentives, the standard structural fiscal stimulus was built, and it starts from a standard of competence outlined in the Constitution. The identification about tax incentives being true legal rules was created and it acts upon a set of rules that interfere with the matrix rule of tax incidence. Thus, the rules that do not interfere with the matrix rule of tax incidence can be regarded as a tax incentive. The work was finished with the analysis of the constitutionality of illegitimate tax incentives and the mechanisms that the constitutional system has to flush the rules that grant incentives erratically while honoring the constitutional principles that protect the relationship between tax authorities and taxpayers / A tese que apresentamos tem por objetivo analisar os incentivos fiscais do ponto de vista normativo e com base no constructivismo lógico-semântico. O ponto de partida é a análise sobre a ausência de consenso que envolve a expressão incentivos fiscais e o desgaste em sua utilização pela doutrina. Para isso, foram analisados os principais estudos relacionados aos incentivos fiscais já desenvolvidos, bem como a ausência de organização sistêmica entre as regras que tratam dos incentivos fiscais no plano constitucional e infraconstitucional. A análise dos incentivos fiscais que é apresentada no presente trabalho é baseada no constructivismo lógico-semântico, o que traz uma nova visão aos trabalhos já empreendidos sobre o tema. Considerando que a maioria das análises relacionadas aos incentivos fiscais leva em consideração a finalidade, a visão apresentada neste trabalho se diferencia por buscar uma análise de sua estrutura normativa. A compreensão dos incentivos fiscais calcada no estudo linguístico permite agregar uma visão mais rica aos trabalhos já desenvolvidos sobre o tema, pois intersecciona esta carga pragmática empreendida pelos demais estudos às duas instâncias semióticas sintática e semântica para permitir uma visão completa do fenômeno jurídico. Assim, buscou-se retirar o sentido vago e ambíguo da expressão incentivos fiscais e realocá-lo conforme o regime jurídico dos tributos, de acordo com uma classificação que parte da análise das normas jurídicas e a sua respectiva interferência na regra-matriz de incidência tributária. Neste trilhar, foi realizada a análise dos incentivos fiscais a partir do plano constitucional, para encontrar o seu fundamento de validade, os limites e motivações da ordem constitucional, de modo que foram analisados os princípios constitucionais que norteiam os incentivos fiscais. A partir de uma construção normativa para os incentivos fiscais, foi construída a norma estrutural de incentivo fiscal, que parte de uma norma de competência esboçada na Constituição Federal. Criou-se a identificação de que os incentivos fiscais são verdadeiras normas jurídicas e atuam mediante um conjunto de normas que interferirão na regra-matriz de incidência tributária. Assim, as normas que não interferem na regra-matriz de incidência tributária não poderão ser consideradas como incentivo fiscal. Finalizamos o nosso trabalho com a análise sobre o controle de constitucionalidade dos incentivos fiscais ilegítimos e quais os mecanismos de que o sistema constitucional dispõe para expulsar as normas que concedem incentivos de forma irregular e, ao mesmo tempo, prestigiar os princípios constitucionais que protegem as relações entre Fisco e contribuintes

Le sujet de cette thèse porte sur la résolution d'équations d'opérateurs dans l'algèbre B(H) des opérateurs linéaires bornés sur un espace de Hilbert H. Nous étudié celles qui sont associées aux dérivations généralisées. Mon sujet de thèse explore aussi des équations beaucoup plus générales comme celles du type AXB - XD = E ou AXB - CXD = E où A, B, C, D et E appartiennent à B(H). Plus précisément il s'agit de donner une description des solutions de ces équations pour E appartenant à une famille précise(autoadjoint, normal, rang un, rang fini, compact, couple de Fuglède Putnam) et pour des opérateurs A, B, C et D appartenant à des bonnes classes d'opérateurs ( celles qui interviennent dans les applications, notamment en physique) comme les opérateurs autoadjoints, les opérateurs normaux, sous normaux,... En dehors du cas où les spectres de A et B sont disjoints, il n'existe pas de méthode générale pour construire de manière effective l'ensemble des solutions de l'équation de Sylvester AX - XB = C à partir des opérateurs A, B et C. Un des objectifs de mon travail de thèse est de fournir une méthode constructive dans le cas où A, B et C appartiennent à des bonnes classes d'opérateurs. Une étude spectrale des solutions est également faite. A coté de cette étude qualitative, il y a aussi une étude quantitative.Il s'agit d'obtenir aussi des estimations précises de la norme d'opérateur(ou norme de Schatten) des solutions en fonction des normes des opérateurs correspondants aux données. Ceci nous a d'ailleurs conduit à des résultats concernant quelques inégalités intéressantes pour les dérivations généralisées, et enfin quelques résultats concernant les opérateurs dans un espace de Banach sont également donnés / The subject of this thesis focuses on the resolution of operator equationsin B(H) algebra of bounded linear operators on a Hilbert space. We studythose associated with generalized derivations. In this thesis, we also exploremore general equations such as the type AXB - XD = E or AXB -CXD = E where A, B, C, D and E belong to B(H). Specifically it is adescription of the solutions of these equations for E belongs in a precisefamily (Self-adjoint, normal, rank one, finite rank, compact, pair of FugledePutnam) and the operators A, B, C and D belonging to the good classesof operators (Those involved in applications , especially in physics) as theself-adjoint operators, normal operators, subnormal operators... Apart fromthe case where the spectra of A and B are disjoint, there is not any generalmethod for constructing effectively all solutions of the Sylvester equationAX - XB = C from the given operators A, B and C. One objective of thisthesis is to provide a constructive approach in when A, B and C belong toconventional families of operators. A spectral study of the solutions is alsostudied. Besides this qualitative study, there is also a quantitative study.It is also to obtain accurate estimates of the operator norm (or norm ofSchatten) of the solutions in terms of operator norms corresponding to data.This also led us to obtain results concerning some interesting inequalitiesfor generalized derivations, and finally some examples and properties ofoperators on a Banach space are also given

L’objectif de cette thèse doctorale est de contribuer à l’ensemble de la recherche sur les agences de notation. Elle couvre les trois aspects : théorique, conceptuel et empirique. La première partie se focalise sur le Néo-Institutionnalisme. Le Capitalisme d’État propre au marché chinois a été mis en avant, et un bilan comparatif a été dressé entre les marchés chinois et européens. Une analyse dynamique nous permet ensuite d’illustrer l’interaction des agences de notation avec les autorités régulatrices, les émetteurs de titres financiers, et les investisseurs. Dans la seconde partie, nous avons réalisé une vaste revue de la littérature, et proposé d’ajouter les spécificités institutionnelles chinoises aux variables déjà prises en compte dans les études. Au niveau de la méthodologie, certains outils qualitatifs et quantitatifs ont été envisagés. Diverses approches sont choisies en fonction du contenu de chacun des chapitres : le rôle, la stratégie et l’impact des agences de notation en Chine.Premièrement, par une approche comparative, nous avons montré qu'en Chine, le rôle des agences de notation ne se limitait pas à celui qui leur est habituellement assigné. Il semble aussi que les agences de notations se laissent tenter par le « rating shopping », le « split rating » et le « rating inflation », sous la pression des émetteurs. En revanche, les investisseurs sont relativement prudents lors de « multiples ratings ». Deuxièmement, nous avons mis en évidence que les agences de notation internationales ont tendance à noter plus strictement que les agences locales. Nous nous sommes rendu compte que les comportements stratégiques variaient d’une à l’autre, lorsque l’on étudie les déterminants des notations initiales des émetteurs. Troisièmement, en menant une étude d’événements sur le marché chinois des actions, nous avons trouvé des rendements anormaux significatifs sur quelques sous-échantillons des « modifications de notation », après avoir adopté différentes méthodes d’estimation, et mené divers tests paramétriques et non-paramétriques. Enfin, les analyses et résultats que nous avons apportés au cours de chaque chapitre empirique, ont enrichi en retour, nos discussions sur l’environnement institutionnel du marché chinois / In this Ph.D. thesis, we aim to contribute to the entire research on CRAs, with theoretical, conceptual and empirical aspects. We used the New-institutionalism as a theoretical frame of reference to justify the importance to have a good understanding of Chinese institutional characteristics. Chinese State-capitalism and Socialist-market economics, along with the interaction of CRAs with regulators, issuers and investors are devoted to setting the stage. We implemented various methodological approaches that seemed the most appropriate, on the sample that the most suitable, according to each of the objectives that we set, to better comprehend CRAs’ role, strategy and impact, under Chinese market context.Firstly, we found that CRAs were not expected to play “their main role” in assessing the credit default risk for market investment in China, as they are usually assigned to do so in Europe, and other developed countries. After running the frequency test, to register the words most used in the written regulatory and normative documents, we concluded that the expectation of roles of CRAs was also different in Continental China and in Hong Kong. At the expectation of issuers, CRAs also seem to play a role in rating “shopping”, in split rating, and even in rating inflation. Investors are very cautious to the multiple ratings. Secondly, by using logistic models, we found that global CRAs tend to rate more strictly than local CRAs, ceteris paribus. We also realized that the strategical behaviors of Chinese local CRAs are distinctive one from the other, when we studied the determinants “behind” initial issuer ratings. These findings confirmed the preliminary quantitative tests that we executed on the descriptive data. Thirdly, we failed to find informative impact of credit rating changes on the stock market, through a classic event study relying on the market model. Even if we refined the methodology by completing GARCH to OLS estimation model, and non-parametric tests to parametric tests, we only found significant outcomes in some subsamples, and for negative watch-lists.In the end, the analyses we led and the findings we reported from each of these empirical chapters have contributed to enrich, in return, our discussion of Chinese institutional characteristics

À cheval entre nature et culture, le poil et la chevelure humaine condensent un grand ensemble d’enjeux symboliques relevant de questions identitaires, religieuses, scientifiques, et autres. L’étude des discours et des pratiques concernant le poil représente, pour l’historien, une fenêtre sur l’évolution des mentalités d’une société donnée en ce qui concerne les perceptions de soi et de l’autre. S’inscrivant dans le courant intellectuel de l’histoire du corps, cette thèse s’attarde plus précisément aux « systèmes trichologiques » dans la France de l’époque moderne (soit du XVIe au XVIIIe siècle). Elle se fonde sur l’analyse d’une grande variété de sources permettant de recouper différents types de discours touchant au poil : point de vue scientifique des médecins, physiognomonistes et historiens, point de vue prescriptif des traités d’éducation et de civilité, contrepoint exotique des récits de voyage et autre témoignages de « curiosités » ainsi qu’un suivi de l’évolution étymologique des mots pertinents au sein de dictionnaires et encyclopédies. La question centrale de cette thèse est celle du rôle du poil dans le façonnement de représentations servant à identifier, démarquer et hiérarchiser les groupes sociaux; et comment celles-ci évoluent de concert avec d’autres transformations historiques.Le premier chapitre s’attarde au poil comme marqueur de différences individuelles. On y retrace une sorte de « langage » du poil, recensant les significations et connotations rattachées aux diverses manifestations pileuses : couleur, longueur, abondance, forme. Il y a apparait clairement que le poil joue un rôle important tant dans la mise en scène de soi que dans la lecture de l’apparence physique de l’autre. Le deuxième chapitre s’intéresse au poil en tant que marqueur de « genre ». On y examine la contribution des représentations de la pilosité dans la construction des identités masculines et féminines. Le poil s’interprète comme une manifestation extérieure de la nature des différents sexes et de leurs rôles dans la société, ce qui en fait un enjeu dans les relations de pouvoir entre les sexes et entre les gens du même sexe. Le troisième chapitre aborde le poil en ce qu’il permet de délimiter et hiérarchiser les classes sociales. On le voit participer aux modes et au processus de discipline des corps qui permettent aux élites, avec les perruques et le raffinement des conduites et des pratiques d’embellissement, de se distinguer autrement que par les vêtements. On retrace également une politique du poil qui s’étend au-delà du regard, l’état s’accordant le droit d’agir directement sur les corps – les chevelures, les poils – de ses sujets. Le dernier chapitre explore l’instrumentalisation du poil dans la construction d’un « autre » lointain et anormal : le sauvage d’outre-mer, l’enfant-loup, l’aberration de la nature. En caractérisant les poils de cas qu’ils situent aux frontières de l’humanité, les Français de l’Ancien régime exposent leurs propres présupposés sur la normalité et la civilisation. / Both natural and cultural phenomenon, human hair condenses a wide array of symbolic issues relating to notions of identity, religion, science, etc. The analysis of discourses and practices concerning hair affords the historian a window to the evolution of a given society’s attitudes towards the self and others. Following the historiographical current of the history of the body, this thesis examines the “trichological systems” of modern France (16th to 18th centuries). It is based on the survey of a wide variety of sources, allowing the comparison of different types of hair-related discourses: the scientific point of view of physicians, physiognomonists and historians; the prescriptive point of view of education and civility treatises; the exotic counterpoint of travel narratives and other writings on “curiosities”, as well as a review of the etymological evolution of relevant words in dictionaries and encyclopedia. The central question in this dissertation concerns the role of hair in the construction of representations used in identifying, distinguishing and hierarching social groups; and how these representations evolve along other historical transformations. The first chapter highlights hair’s role as marker of individual differences. A “language of hair” is exposed, inventorying meanings and connotations attached to the various factors of hairy manifestations: color, length, affluence, shape. The importance of hair in the staging of the self and the reading of others is highlighted. The second chapter explores the contribution of hair in the construction of gendered identities. Hair is interpreted as an outward sign of the sexes’ different natures and the confirmation of their respective social roles. As such, it is a tool in the negotiation of power between and within genders. The third chapter examines hair as it is used in the demarcation of social classes. It is seen as participating in the process of body discipline of the French elite. The use of wigs alongside refined hair care emphasized their distinction from lower classes beyond the traditional means of clothing. Direct state regulations on the hair of its subjects also show that trichological politics don’t limit themselves to the gaze. The finale chapter highlights the instrumentalization of hair in the construction of faraway and abnormal “other”: the oversea savage, the wolf child, the natural aberration. By characterizing the hair of beings at the frontier of humanity, Ancien Régime French expose their own presuppositions on normality and civilization.

Essa pesquisa se propõe a investigar o uso de Inclusões Diferenciais Lineares Limitadas por Norma (IDLNs) para projeto de controladores de amortecimento de tipo PSS (Power System Stabilizer) para sistemas elétricos com a presença de geração distribuída. Uma vez definida de maneira adequada, uma IDLN pode ser capaz de englobar um conjunto de trajetórias do modelo não-linear do sistema em estudo. Assim, é possível garantir certas propriedades (estabilidade assintótica, por exemplo) para as trajetórias da IDLN e, consequentemente, as mesmas propriedades terão validade para as trajetórias do modelo não-linear. Inicialmente propõe-se um procedimento para cálculo dos parâmetros do modelo de IDLN proposto de forma que ela seja capaz de agregar um conjunto de dinâmicas de interesse do sistema. Tal procedimento divide-se, basicamente, em duas etapas. Na primeira etapa, o objetivo é englobar um conjunto de trajetórias do modelo não-linear do sistema numa Inclusão Diferencial Linear Politópica (IDLP). Já na segunda etapa, os parâmetros da IDLN são calculados a partir da solução um problema na forma de LMIs (Linear Matrix Inequalities) que utiliza informações da IDLP obtida anteriormente. Em seguida, essa pesquisa propõe um procedimento sistemático na forma de LMIs para projeto de controladores de amortecimento de tipo PSS para sistemas de geração distribuída usando-se os modelos de IDLNs propostos. Restrições na forma de desigualdades matriciais são incluídas ao problema de controle para garantir um desempenho mínimo a ser atingido pelo controlador. Como resultado, a formulação do problema de controle é descrita por um conjunto de BMIs (Bilinear Matrix Inequalities). Entretanto, através de um procedimento de separação pode-se tratar o problema em duas etapas, ambas envolvendo a solução de um conjunto de LMIs. Uma planta de co-geração instalada numa rede de distribuição composta por um alimentador e 6 barras é utilizada como sistema teste. / This work proposes an investigation about the use of Norm-bounded Linear Differential Inclusions (NLDIs) for the design of PSS-type damping controllers for electrical systems with the presence of distributed generation. When the NLDI is properly defined, it is possible to guarantee certain properties (for example, asymptotic stability) to the trajectories of the NLDI and, consequently, the trajectories of the nonlinear model have these same properties. Initially, this research proposes a procedure to calculate the NLDI parameters in such way it can be capable to aggregate a set of dynamics of interest. Such procedure is constituted by two steps. In the first step, the objective is to aggregate some trajectories of the nonlinear model to a Politopic Linear Differential Inclusion (PLDI). In the second step, the NLDI parameters are calculated by solving a problem in the form of LMIs (Linear Matrix Inequalities) that uses the IDLP previously obtained. After that, this research proposes a systematic method based on LMIs for the design of PSS-type damping controllers for distributed generation systems. Such method uses the proposed NLDI models. Constraints in the form of LMIs are included to the control problem formulation in order to guarantee a desirable performance to the controller. As a result, the control problem formulation is structured by a set of BMIs (Bilinear Matrix Inequalities). However, it is possible to deal with such problem in two steps,both involving the solution of a set of LMIs. A cogeneration plant added to a distribution network constituted by a feeder and six buses is adopted as test system.

Cette thèse propose une étude sur l’Abhinayadarpaṇa, « le Miroir du Geste », de Nandikeśvara, traité sanskrit médiéval traitant de l’art de l’expression au moyen des gestes. Ce texte est aujourd’hui une référence théorique particulièrement populaire dans la pratique du bharatanāṭyam, la danse « classique » du Tamil-Nadu (Sud-Est de l’Inde), notamment depuis le tournant dit « revivaliste » dans les années 1930. Conjuguant les approches philologique et ethnographique, cette étude propose une analyse des différentes formes et modes d’appropriation de ce texte. L’étude et la traduction du texte sanskrit, l’analyse des phénomènes d’intertextualité avec d’autres traités sanskrits et des différentes « éditions-traductions » anglaises, ainsi que la présentation de l’usage actuel de ce texte par les praticiens de bharatanāṭyam (d’après les données d’un terrain d’un an à Chennai et à Pondichéry, trois séjours de 2013 à 2016) permettront, d’une part, d’appréhender le caractère polymorphe et dynamique de ce traité dont les formes reflètent les pratiques autant qu’elles les normalisent, et, d’autre part, de dégager une pratique du texte, de l’Inde ancienne à l’Inde actuelle, prenant la forme de commentaires discursifs et gestuels. / This study focuses on Nandikeśvara’s Abhinayadarpaṇa, « The Mirror of Gesture », a medieval Sanskrit treatise about the art of gestural expression. Today this text is a very popular theoretical reference in the bharatanāṭyam milieu, the classical dance of Tamil Nadu (South-East India), since the so-called 1930s revivalism. Through philological and ethnographic approaches, this study aims at analysing the various forms and ways of appropriation of this text. The study and translation of the Sanskrit text, the analysis of intertextuality with other Sanskrit treatises and of various English « edition-translations », and the study of the contemporary use of the text by bharatanāṭyam practitioners (using original data from one year of fieldwork in Chennai and Pondicherry, 2013 to 2016) will make it possible, on the one hand, to explore the polymorphic and dynamic aspects of this treatise, whose forms both reflect and normalise practices - and, on the other hand, to distinguish a text-practice, from Ancient India to the present day, which takes the shape of a discursive and gestural commentaries.

« Ça se fait pas ! ». La norme à l’école est marquée par des nuances et des ambivalences, sources d’incompréhensions et de concurrences, participant à sa fluctuation. L’élève joue un rôle premier devant l’enseignant, acteur, créateur et agent de la norme. La norme en classe présente un caractère inégal, binaire, ambigu, indéterminé et implicite, avec le reflet illusoire d’être partagée par l’élève et l’enseignant. La norme devient homogène pour eux face à une infraction identifiée, majoritairement comme abstention. Dans l’interdépendance entre norme, déviance et acceptation, les limites de l’acceptable en classe se tracent avant tout par rapport à la transgression. L’intrusion de l’affect accentue les fluctuations de la norme et influence les limites du conforme. La norme en classe se décline en situation au sein de l’interaction, dans la dialectique entre conscience et pratique de la norme, qui participe au processus de normalisation. Le registre comportemental est organisateur de la norme et facteur de fluctuations, modulant l’acceptation ou engageant vers la transgression. Les perspectives déontique et pragmatique se concurrencent. Dans la rivalité entre perspectives individuelle et sociale, les besoins sont des facteurs de l’acceptation de la norme, pour chercher à les satisfaire. L’interdépendance entre norme et besoins contribue au processus de normalisation et perturbe l’élève et l’enseignant dans leur rapport à la norme. Les normes en classe se conjuguent ou rivalisent au sein d’un système dynamique et enchevêtré, troublé par les besoins, dont la (l’in)cohérence module le rapport au conforme et engage les acteurs de l’école vers la transgression ou l’acceptation. / “It’s just not done !”. The norm at school is marked by nuances and ambivalences, it is the source of incomprehension and competitions participating in its fluctuation. The student plays the first role in front of the teacher, actor, creator and agent of the norm. The norm provides for an uneven, binary, ambiguous, indefinite and implicit character, offering the imaginary reflection to be shared by the students and teachers. The norm becomes homogeneous for them when confronted with an identified breach, mainly as abstention. In the interdependence animating normality, abnormality and acceptance, the limits of what is considered acceptable at school trace above all with regard to transgression. The intrusion of the affect stresses the fluctuations in the norm and influences the limits of the standard-compliant. The norm is articulated around the situation within the interaction, in the dialectic between consciousness and practice of the norm, which participates in the process of normalization. The behavioral register is the organizer of the norm itself, modulating the acceptance or committing towards the transgression. The deontic and pragmatic perspectives compete amongst themselves. Requirements are factors of the norm’s acceptance, to try to satisfy them. The interdependence between the norm and the requirements participates in the process of normalization and disrupts both students and teachers in their relationship with the norm. The norms at school combine or compete within a system both dynamic and muddled, disturbed by the requirements of coherence which modulate the relationship in compliance and commits school’s actors towards either transgression or acceptance.

Cette thèse sur travaux porte sur la recherche des fondements normatifs possibles de la Responsabilité Sociale de l’Entreprise (RSE). C’est une analyse approfondie de la notion de norme, de ses fonctions en tant qu’outil de gestion, de ses limites en dehors de toute éthique. Le sujet est traité de manière transdisciplinaire : l’apport théorique des sciences de gestion s’appuie sur l’étude empirique du droit, comme révélateur des utopies, réalisables ou non, en matière de RSE. les responsabilités dites éthiques sont-elles une nouvelle idéologie, une espèce de rêve social qui ne se soucie guère des étapes réelles dans la construction d'une nouvelle société, ou un nouveau pouvoir de la connaissance, un projet d'organisation politique, fondée sur l'axiologie des droits de l'Homme? L’étude de la place du droit au sein de la RSE est un moyen de revisiter de nombreuses théories des organisations, notamment sur la gouvernance, les parties prenantes, la démocratie, le développement durable, le risque, la responsabilité. Elle conclut à la nécessité du respect préalable du droit dans la création et l'utilisation des outils de gestion. L'objet de la recherche, à la croisée des chemins entre les sciences de gestion et les sciences juridiques, autorise néanmoins une réflexion critique sur la flexibilité de la règle de droit et la régulation par les normes, devenues de plus en plus souples et floues, causes d’une privatisation du système économique global. Prenant la mesure des mutations normatives dans la gouvernance mondiale, cette thèse propose de surmonter le défi de l’internormativité, par une nouvelle éthique de la responsabilité. L’idée, en France, serait de concevoir la responsabilité sociale des entreprises comme la fiction juridique de l’entreprise citoyenne. Une véritable extension de responsabilité préventive serait à la charge des sociétés personnes morales dans le cadre de leur sphère d’influence. / This dissertation focuses on the search for the possible normative foundations of corporate social responsibility (CSR). This is an in-depth analysis of the notion of a standard, its function as a management tool, and its limits outside any ethics.The subject is treated in a transdisciplinary manner : the theoretical contribution of management sciences is based on the empirical study of law revealing utopias, feasible or not, under CSR. Are these so-called ethical responsibilities, a new ideology, a kind of social dream which cares little for the actual steps in the construction of a new society? or are they a new power okknowledge, a project of political organization, based on the axiology of human rights? The study of the place of law in the CSR is a way to revisit many theories of organizations, including on governance, stakeholders, democracy, sustainable development, risk and responsibility. This study concludes with the need for prior compliance with the law, in the creation of the standard and use of management tools. The object of the research is at the crossroads between management and legal sciences. Nevertheless, it allows a critical reflection on the flexibility of the rule of law and regulation by standards which have become more and more soft and fuzzy, causing the privatization of the global economic system. Taking the measure of the normative changes in global governance, this dissertation proposes to overcome the challenge of conflicts of norms, by introducing a new ethic of responsibility. In France, the idea would be to design the corporate social responsibility like the legal fiction of corporate citizenship. A true extension of preventive responsibility would be born by the legal entities under their sphere of influence.