Memoria (licenciado en ciencias jurídicas y sociales) / Esta memoria cuenta con tres capítulos, cada uno con un objetivo propio, pero relacionados entre sí. En el primer capítulo se presenta una teoría general del Derecho Tributario substantivo propuesta por el autor Dino Jarach en su texto “El Hecho Imponible”. Para su exposición se trata la autonomía del Derecho Tributario, los principios de esta rama del Derecho y el concepto de “elusión”. Para este autor el principio de capacidad contributiva y el principio de legalidad son los más relevantes para esta área del Derecho. El segundo capítulo es un análisis jurisprudencial de sentencias chilenas. Todas relacionadas con el Derecho Tributario. Cada una de ellas trata los conceptos mencionados en el capítulo anterior como relevantes para la comprensión del Derecho Tributario. Se analizaron sentencias que tratan la “elusión” y los principios del Derecho Tributario. En las sentencias se encuentran mencionados y tratados los principios de capacidad contributiva y legalidad, mencionados en el capítulo anterior, pero además el principio de no confiscatoriedad. Con estos, se señala que detrás de los fallos de los tribunales nacionales también existe una comprensión de la xi teoría general del Derecho Tributario. Este da el contenido a los principios y a los conceptos que caracterizan a esta rama. El capítulo tercero y final, se comparan ambas comprensiones. Se estructura conforme los temas estudiados en los capítulos anteriores. Por lo que se determinan las semejanzas y diferencias entre las maneras de entender determinados conceptos por las comprensiones descritas en los capítulos primero y segundo. Se comparan los principios de capacidad contributiva, de legalidad y de no confiscatoriedad. También se compara el trato jurídico a la “elusión” tributaria. Se señala que las comprensiones del Derecho Tributario, sostenidas por el autor Dino Jarach y por los tribunales nacionales, son sumamente dispares entre sí. Se utilizan los mismos conceptos, pero el contenido de los conceptos es completamente distinto. De esta manera, principios como el de legalidad y el de capacidad contributiva son entendidos de manera disímil, la respuesta jurídica al fenómeno de la “elusión” es diversa y el ejemplo más dramático es que el principio de no confiscatoriedad, no reconocido por el autor Dino Jarach quien expresamente señala que el Derecho Tributario no puede vulnerar el derecho de propiedad

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-06-20T12:21:48Z No. of bitstreams: 1 Iury Carlos Bueno.pdf: 1651121 bytes, checksum: 664b6ab8d7f434050b9d7ee5f566ad59 (MD5) / Made available in DSpace on 2017-06-20T12:21:48Z (GMT). No. of bitstreams: 1 Iury Carlos Bueno.pdf: 1651121 bytes, checksum: 664b6ab8d7f434050b9d7ee5f566ad59 (MD5) Previous issue date: 2017-06-09 / The present research is dedicated to a reflection on the possible relations between photography and haikai in the work of Roland Barthes, including those works of the author that can illustrate them: The Empire of Signs (1970), The Neutral (1977-1978), The Preparation of Romance (1978-1979) and Camera Lucida (1980). More specifically, we will focus on the concept of "punctum" in the light of the insistent notes on the instantaneousness of haiku that are disseminated in the barthesian text, proposing a nexus between literature and image. We hypothesize that "punctum" is the last manifestation of "zero degree" or "neutral", understood as a problematic stronghold of meaning that escapes the paradigm of meaning. The main corpus of the research comprises the barthesian texts in which we astonish said intersection and meetings. The theoretical references involve a state of the art of barthesian studies (Calvet, Marty, Batchen and among us Motta, Perrone-Moisés), the most relevant works on photography (Dubois, Soulages, Rouillé, Frade, Sontag) and studies on haiku (Blyth, Paz, Herrigel, Keene, and among us Franchetti, Leminski, Verçosa, Campos) / A presente pesquisa é dedicada a uma reflexão sobre as relações possíveis entre fotografia e haikai na obra de Roland Barthes, abarcando aquelas obras do autor suscetíveis de ilustrá-las a saber: O Império dos Signos (1970), O Neutro (1977- 1978), A Preparação do Romance (1978-1979) e A Câmara Clara (1980). Mais especificamente, enfocaremos o conceito de “punctum” à luz das insistentes notas sobre a instantaneidade do haikai que se disseminam no texto barthesiano, propondo um nexo entre a literatura e a imagem. Formulamos a hipótese de que o “punctum” é a última manifestação do “grau zero” ou do “neutro”, entendidos como reduto problemático do sentido que escapa ao paradigma do significado. O corpus principal da pesquisa compreende os textos barthesianos em que surpreendemos a referida intersecção e reuniões. Os referenciais teóricos envolvem um estado da arte dos estudos barthesianos (Calvet, Marty, Batchen e entre nós Motta, Perrone- Moisés), os mais relevantes trabalhos sobre fotografia (Dubois, Soulages, Rouillé, Frade, Sontag) e estudos abalizados sobre o haikai (Blyth, Paz, Herrigel, Keene, e entre nós Franchetti, Leminski, Verçosa, Campos)

In terms of the British Army in the Great War, the study of whether or how the army learned has become the dominant historiographical theme in the past thirty years. Previous studies have often viewed learning and institutional change through the lens of the 'learning curve', a concept which emphasises that the high command of the British Army learned to win the war through a combination of trial and error in battle planning, and through careful consideration of their collective and individual experiences. This thesis demonstrates that in order to understand the complexities of institutional change in the Great War, we must look beyond ill-defined concepts such as the learning curve and adopt a more rigid framework. This thesis examines institutional change in the British First Army in the 1915 campaign on the western front. It applies concepts more commonly found in business studies, such as organisational culture, knowledge management and organisational memory, to understand how the First Army developed as an institution in 1915. It presents a five-stage model - termed the Organisational Development Model - which demonstrates how the high command of the First Army considered their experiences and changed their operational practices in response. This thesis finds that the 'war managers' decision-making was affected by a number of institutional and personal 'inputs' which shaped their approach to understanding warfare. This thesis examines the manner in which new knowledge was created and collated in the immediate post-battle period, before studying how the war managers considered new information, disseminated it across the force and institutionalised it in the organisation's formal practices, structures and routines. In a broad sense, this thesis does three things. First, by examining how the army learned it moves beyond standard narratives of learning in the British Army in the Great War and highlights the complex interplay between personal and institutional learning processes. Second, by focusing on institutional change in the 1915 campaign, it sheds new light on an understudied yet crucial part of the British war experience. Finally, in creating the Organisational Development Model, it provides a robust platform on which future research can be built.

This thesis will consider two men who, when caught in moral dilemmas, cited a particular Biblical narrative in their attempt to receive forgiveness and acceptance from their audiences. Both men were significant religious figures within their respective denominations and both men received public scrutiny following their sinful actions.

Older individuals overwhelmingly prefer to receive long-term services and supports (LTSS) in home and community-based settings. Medicaid elderly 1915(c) waivers have become the primary mechanism that states use to provide home and community-based services (HCBS) to older individuals. Given the positive effects elderly waivers have on the quality of life of older individuals, I examined why states adopt elderly waivers; the extent of the substantive differences in program quality across elderly waivers; and the factors associated with elderly waiver program quality, contrasted with the factors associated with elderly waiver program size (i.e., number of participants and expenditures). I examined how state contextual, institutional, and political factors, as well as factors external to the states, including neighboring state and federal policy activity, influenced state policy decisions pertaining to elderly waiver adoptions and program quality and size. First, I performed a retrospective analysis using state-level longitudinal data from 1992-2010 to conduct a discrete time-series repeated event history analysis (EHA) to identify the variables associated with state adoptions of elderly waivers. Second, I created a measure of elderly waiver program quality consisting of four equally weighted components of waivers thought to be associated with the provision of higher quality HCBS to older individuals, including: eligibility criteria, self-determination supports, range of services provided, and participant protections. Using correlational analyses, I examined the relationships between program quality and size. Third, I performed retrospective ordinary least squares (OLS) analyses using waiver program-level data from 2015 to examine elderly waiver program quality and size and fixed-effects OLS using data from 1993-2010 to examine elderly waiver program size. I identified 63 elderly waiver adoptions across 35 states between 1992 and 2010, which were significantly associated with state contextual and external factors. Consistent with previous research, I found that contextual factors, including the number of older individuals, the supply of long-term care facilities and whether the state already had an elderly waiver program, affected state decisions to adopt elderly waivers. There was significant variation in each of the four component and overall quality scores and weak associations between program quality and size. I found that state contextual factors, including market and Medicaid program characteristics, influenced elderly waiver program quality and size. In addition, program quality was shaped by the capacity of state policymaking institutions (e.g., governorships and legislatures), while program size was shaped by neighboring state and federal policy activity. The findings from this research suggest that elderly waiver adoptions and program quality and size are shaped through different policymaking pathways. Efforts to improve the quality of elderly waiver programs should consider the capacity of state executive officials in addition to contextual determinants and focus on improving existing elderly waiver programs. Given that most waivers scored well on eligibility and participant protections, efforts to improve the quality of elderly waiver programs should focus on expanding self-direction supports opportunities, the types of waiver services, and eliminating restrictions placed on service delivery (e.g., waiting lists).

This thesis aims to analyze the re-emergence of the Armenian question as an aspect of Armenian nationalism and its effects on Turkey between the years 1960 and 1990. The Armenian question is a very controversial political issue with its multi-dimensional characteristic. The Armenian question emerged with the Ottoman Armenians&rsquo / autonomy demands as an extension of Armenian nationalism in the nineteenth century. With the interest of the imperialist states, the Armenian question became an international problem especially after the Ottoman-Russian War of 1877-1878. Although the Armenian question reached its peak in World War I, it dropped from the international agenda by the Peace Treaty of Lausanne in 1923. After World War II, the Armenian question was transformed into an international issue once again by Joseph Stalin the leader of the USSR that was used as a political trump against Turkey in the Cold War period. Especially, the date April 24, 1965 became a remarkable turning point in the re-emergence of the Armenian question as an aspect of Armenian nationalism. Since 1965, the Armenian Diaspora has used the Armenian question to materialize dream of the &ldquo / Greater Armenia.&rdquo / Today, the Armenian question has affected Turkey&rsquo / s bilateral and multilateral relations with other countries especially with the Republic of Armenia and the United States of America. By this thesis, these whole facts will be analyzed to expose the historical background of the re-emergence of the Armenian question as an aspect of Armenian nationalism, and its effects on Turkey between the years 1960-1990, and to contribute to the academic literature.

Thesis (M.A.)--West Virginia University, 2010. / Title from document title page. Document formatted into pages; contains v, 100 p. : ill., maps. Vita. Includes abstract. Includes bibliographical references (p. 84-88).

Canadian artist Helen McNicoll (1879-1915) has long been neglected in art historical scholarship. Although well-known and well-regarded during her lifetime, her work has since been marginalized as feminine and dismissed as old-fashioned. Through the lens of a modernist art historical tradition that has privileged the urban and masculine above all else, McNicoll's Impressionist depictions of sunlit beaches, open fields, and rural women at work may indeed seem quaintly nostalgic. In this thesis, I argue that these images can and should be seen as both representations of modernity and assertions of feminist thought. McNicoll travelled throughout England and Europe, and across the Atlantic Ocean in search of artistic subject matter; viewed within the context of tourism---which has been theorized as a fundamentally modern activity---her images appear modern in ways that have not traditionally been recognized.

El músic Carles Gumersind Vidiella (Arenys de Mar, 1856- Barcelona, 1915) és un dels pianistes i pedagogs del piano catalans més destacats de finals del segle XIX i començaments del XX, representant juntament amb Albéniz, Granados, Malats i Viñes el cim del pianisme català del moment. La recerca sobre la seva escola pianística neix amb la finalitat de respondre al buit que trobem dins el que anomenem escola catalana de piano. Vidiella és l’impulsor, des de la iniciativa privada, de la continuació de l’escola de piano fundada per Tintorer i seguida pel seu alumne Pujol, treballant àmpliament per al progrés de l’instrument. Com a pedagog forma a la majoria dels més destacats pianistes de la generació posterior. Molts d’ells van expandir la seva escola a Llatinoamèrica fundant el seu propi conservatori, seguint l’ideari pedagògic del seu mestre. Aquesta tesi s’estructura en quatre parts. La primera part és introductòria fent referència a l’objecte de la recerca, a la problemàtica i als objectius que es deriven d’aquest treball i, seguidament, en el capítol primer, s’aborda el disseny de la recerca on les fonts utilitzades són preferentment documentals. La segona part conté el cos pròpiament dit del treball amb la inclusió, en primer lloc, del capítol segon relatiu a les dades biogràfiques de Vidiella, on es fa un seguiment de la seva trajectòria vital i del seu perfil humà, a més del context cultural que va viure. En el capítol tercer ens aturem en els seus anys de formació pianística: s’aprofundeix en el mestratge que va exercir a Barcelona el seu professor Joan Baptista Pujol, i al mateix temps s’aborden les línies pedagògiques que van caracteritzar el seu mestre Marmontel a la ciutat de París. El gruix més important del nostre treball de recerca, conjuntament amb el mestratge, és la seva carrera concertística. A ella va dedicat el capítol quart de la tesi. Primerament es mostren les etapes de la seva carrera i la consegüent evolució interpretativa. També es donen a conèixer les diferents innovacions que va introduint dins el panorama musical català, al mateix temps que es fa palesa del gran efecte que produeixen els seus recitals en el públic. Es destaquen els seus concerts més celebrats –concerts històrics, entre ells- i s’assenyalen quines obres pianístiques són programades a Barcelona per primera vegada. Com se’n desprèn d’aquest capítol, Vidiella contribueix en gran mesura a la recepció a casa nostra de l’obra d’autors com Bach, Beethoven, Brahms o Chopin, per citar-ne alguns dels més representatius, tot subratllant la gran difusió que fa de l’obra dels autors catalans de la generació modernista. Els concerts es troben ordenats cronològicament juntament amb una análisi acurada de la crítica especialitzada. Dins del capítol cinquè es té per objectiu conèixer la trajectòria docent de Vidiella, des dels seus primers anys d’ensenyament pianístic, fins a la posterior expansió de la seva escola, analitzant quina era la situació de l’ensenyament musical en l’època que Vidiella es va establir. Es mostren les principals línies d’ensenyament del mestre, al mateix temps que es donen a conèixer els alumnes més destacats i la seva evolució. També es fa un seguiment especial de l’Escola Vidiella que funda l’alumna Carlota Giró a Barcelona després de la mort de Vidiella. La tercera part és la més significativa: recull les conclusions que demostren l’existència i la pervivència d’una escola pianística amb uns trets característics propis i destaquen la importància que té per a la interpretació i la pedagogia pianístiques futures. Finalment, la quarta i darrera part reuneix la bibliografia general i específica, així com els annexos documentals i gràfics, dels quals la majoria del material és inèdit. / Carles Gumersind Vidiella i Estevan (Arenys de Mar, 1856 – Barcelona, 19159 is one of the most prominent Catalan pianists and pedagogues of the turn of the XIXth to the XXth centuries. This PhD dissertation has the objective to fill the research gap on the so-called escola catalana de piano (Catalan Piano School). Vidiella is the promoter of the School founded by Pere Tintorer and followed by Pujol, which was later expanded by his pupils in Latin America. The dissertation shows the existence and relevance of the Piano School the master founded in Barcelona. Moreover, Vidiella’s subtle pianism inspired the works of poets like Joan Maragall and plastic artists like Ramon Casas, among others. This PhD dissertation is structured into four parts. The first part consists in the Introduction and Chapter I. While the Introduction deals with the object of study and the objectives of the thesis, Chapter I focuses on the research design, particularly on the documental sources of information. The second part contains the body of the dissertation and is subdivided into four chapters. Chapter II deals with the biography of Vidiella as well as the influence of the cultural context in which he lived. Chapter III tackles his piano education and the pedagogical features of his masters: Joan Baptista Pujol in Barcelona and Antoine-François Marmontel in Paris. Chapter IV is devoted to Vidiella’s career as a concert pianist, which had a strong impact in the Barcelona cultural scene. Indeed, Vidiella contributed to a great extent to the diffusion of the works of Bach, Beethoven, Brahms or Chopin in the city, as well as of pieces by Catalan composers. Chapter V provides an account of Vidiella as a pedagogue, showing his main teaching guidelines and the activity of his most outstanding pupils, like Carlota Giró, founder of the Escola Vidiella (Vidiella School). The third part draws conclusions of the dissertation and contends that Vidiella founded a Piano school whose distinctive nature has survived until the present, assessing its future perspective. The forth part gathers the bibliography and an extensive list of annexes with unknown documental and graphic materials.

G. W. L. Marshall-Hall, 1862-1915, English-born musician who settled in Australia in 1891, is chiefly remembered as a pioneer teacher and conductor, founder of the Melbourne University Conservatorium and the Melba Memorial Conservatorium, Melbourne, propagator of the first orchestral subscription concerts in Melbourne, and founding Professor of Music at the University of Melbourne. An outspoken Bohemian, his book of poems Hymns ancient and modern (1898) was judged lewd and sacrilegious and led to his severance from the University in 1900. Marshall-Hall was also a composer of over 50 works, including operas, symphonies, overtures, string quartets, and numerous songs. The six extant operas are a representative sample of his creative work, exhibiting strong influence of Wagner and later Puccini, but flawed by the limits of a largely untutored technique. Most interesting is the effect on the composer's creative work of prolonged isolation from and occasional return-visits to Europe.