A Lei nº 6.404, de 15 de dezembro de 1976, foi concebida tendo como um de seus objetivos o estímulo à formação da grande empresa nacional. Para tanto, o legislador utilizou duas premissas: o estímulo à concentração empresarial e o fomento do mercado de capitais (tanto o mercado acionário, quanto o de títulos de dívida). Isto resultou em um modelo legal, calcado na figura do acionista controlador, de quem a lei reconhece poderes e, em contrapartida, institucionaliza deveres e atribui responsabilidades. Ainda, face à extremação dos poderes do acionista controlador, visando ao fomento do mercado de capitais, a lei atribui aos acionistas minoritários verdadeiros direitos compensatórios, sintetizados em direitos de saída da companhia e direitos de informação. Com a dispersão acionária e o consequente enfraquecimento, ou até desaparecimento, do acionista controlador, o poder desloca-se para os administradores, resultando em modelo essencialmente diverso daquele originalmente concebido pela Lei das Sociedades Anônimas. Relativizam-se, assim, os direitos compensatórios face ao controle acionário, ganhando força os mecanismos de monitoramento adequado dos administradores para assegurar a realização do interesse social. Isto implica modificações não apenas na esfera de direitos individuais e coletivos dos acionistas como principalmente mudanças na própria estrutura orgânica da sociedade anônima e nos negócios jurídicos envolvendo a disputa pelo controle societário. O presente trabalho, portanto, irá discutir até que ponto a Lei nº 6.404/76 está apta a lidar com este fenômeno recente em território brasileiro. Palavras chave: Lei nº 6.404/76, sociedade anônima, poder de controle, dispersão acionária, OPA. / One of the objectives guiding the development of Law 6,404, of 15 December 1976, was that of stimulating the formation of large-size Brazilian companies. The legislator set about this task using two premises: stimulating corporate concentration and boosting the bond markets (both the stock market and the government bond market). This resulted in a legal model, based on the figure of the controlling shareholder, to whom the law grants authority and, in return, imposes obligations and allocates responsibilities. Moreover, in view of the extreme nature of the controlling shareholders authority, and in order to boost the bond markets, the law grants genuine compensatory rights to the minority shareholders, which can be summarized as rights to leave the company and rights to information. Stock dispersion and the consequent weakening, or even disappearance, of the controlling shareholder, has led to authority shifting to the management, leading to a model that is, in essence, very different from the one originally conceived in the Brazilian Companies Law. Hence, compensatory rights have become relative to shareholder control, with the managers monitoring mechanisms gaining force in ensuring compliance with the corporate interest. This implies modifications not only in the sphere of shareholders individual and collective rights, but also changes to the very structure of the joint stock company and to legal business dealings concerning disputes for corporate control. This study will, therefore, debate just how well Law 6,404/76 is able to deal with this recent phenomenon in Brazil.

La recente rforma del mecato del lavoro (legge n.92/2012) è intervenuta anche in materia di assocazione in partecipazione con apporto di lavoro. La finalità perseguita è stata combattere l'utilizzo abusivo di questa forma contrattuale, spesso usata per celare rapporti di lavoro subordinato puro e semplice. La suddetta riforma è stata in parte corretta dal recente decreto legge n. 76/2013, convertito con legge n. 99/2013, volto ad attenuare alcune rigidità.La tesi dottorale si propone un'analisi dell'istituto dell'associazione in partecipaione in generale, a partire dalla sua genesi e regolamentazione commercialistica, per concentrarsi successivamente sugli aspetti giuslavoristici e previdenziali allorchè l'apporto sia costituito da una pestazione di lavoro, nonchè sulle predette recenti modifiche di legge. / The recent reform of the labour market (law n. 92/2012)has also modified the regulation of the profit sharing agreement with labour supply. The aim was to fight the misuse of this form of contract, which often conceals genuine employment relationships. The above - mentioned reform has been partially corrected by the recent decree law n. 76/2013, converted into law n. 99/2013, in order to attenuate some rigidities. The doctoral dissertation is aimed at analysing the profit sharing agreement as a whole, starting from its origin and commercial regulation. Secondly it focuses on labour law and social security aspects of the schemes that involve the supply of human labour in exchange for the partipation in the profit sharing. Finally it focuses on the recent above - mentioned law reforms.

The additional tax ("penalties") imposable in terms of section 76(1) of the Income Tax Act (No 58 of 1962) when a taxpayer is in default, can be very harsh (up to 200% of the tax properly chargeable). The Commissioner may, in terms of section 76(2)(a), remit any penalty imposed, as he sees fit. However, when there was intent on the part of the taxpayer to evade the payment of tax, the Commissioner may not remit any portion of the 200% penalty imposable, unless he is of the opinion that "extenuating circumstances" exist. This dissertation examines the meaning of "extenuating circumstances", as interpreted by the judiciary, and lists the factors and defences that a taxpayer may plead to justify a remission of penalties, both in the case of an intention by the taxpayer to evade tax and in cases where the taxpayer is merely in default of section 76(1). / Accounting / MCOM (Accounting)

Des de l'àmbit acadèmic del disseny gràfic, s'assumeix que la història i la teoria de les imatges més significatives prèvies a la revolució industrial són –única i exclusivament– competència de la història de l'art, un supòsit arbitrari que impedeix que el disseny gràfic es confronti naturalment amb la seva pròpia història. Al tema no li manca importància, ja que s'estan passant per alt coneixements i recursos que ajudarien els dissenyadors gràfics, no només a tenir una perspectiva més àmplia i un coneixement més sòlid i profund de la seva professió, sinó que, a més a més, els resultarien molt útils en el desenvolupament de la seva tasca. Per demostrar aquestes hipòtesis, la següent tesi doctoral adopta un enfocament metodològic mixt que consta de tres parts: un estudi històric que explica el cisma entre l'art i el disseny; un qüestionari exploratori que demostra la utilitat de les teories de l'art aplicades al disseny gràfic i, finalment, una anàlisi dels continguts dels programes didàctics del grau en disseny gràfic (curs 2014-2015) de les universitats espanyoles. En aquest últim es constata i descriu la fragmentació existent en el discurs entre ambdues disciplines. La triangulació de les dades obtingudes ofereix una imatge panoràmica de les tensions –la seva naturalesa i les conseqüències– entre l'art i el disseny alhora que detecta un problema ontològic en la història del disseny gràfic. / Desde el ámbito académico del diseño gráfico se asume que la historia y la teoría de las imágenes más significativas previas a la revolución industrial son –única y exclusivamente– competencia de la historia del arte, un supuesto arbitrario que impide al diseño confrontarse naturalmente con su propia historia. El tema no carece de importancia: se están pasando por alto conocimientos y recursos que ayudarían a los diseñadores gráficos no sólo a tener una perspectiva más amplia y un conocimiento más sólido y profundo de su profesión sino que, además, les resultarían útiles en el ejercicio de la misma. Para demostrar estas hipótesis la siguiente tesis doctoral adopta un enfoque metodológico mixto que consta de tres partes: un estudio histórico que explica el cisma entre el arte y el diseño, un cuestionario exploratorio que demuestra la utilidad de las teorías del arte aplicadas al diseño gráfico y, finalmente, un análisis de los contenidos de los programas didácticos del grado en diseño gráfico (curso 2014-2015) de las universidades españolas. En este último se constata y describe la fragmentación existente en el discurso entre ambas disciplinas. La triangulación de los datos obtenidos ofrece una imagen panorámica de las tensiones –su naturaleza y consecuencias– entre el arte y el diseño a la vez que detecta un problema ontológico en la historia del diseño gráfico. / From the perspective of the academic world of graphic design the history and theory of the most significant images prior to the industrial revolution are assumed to be solely and exclusively competence of the history of art, an arbitrary assumption which impedes the natural confrontation of design with its own history. This topic is no trivial matter: high knowledge and resources for a more comprehensive view and more solid and profound knowledge of their profession which are useful for its practice are overlooked. In order to demonstrate these hypothesis the present doctoral thesis takes a mixed methodology approach which consists of three parts: a historical study which explains the schism between art and graphic design, an exploratory questionnaire which proves the usefulness of art theories applied to graphic design, and finally the analysis of the graphic design academic content in Spanish universities (year 2014-2015). In that latest part the fragmentation in the discourse of these two disciplines is observed and described. Triangulation of obtained data offers a panoramic view of tensions between art and design- their nature and consequences- and detects an ontological issue in the history of graphic design.

民國七十六年七月十五日，台灣地區實施了長達三十八年的戒嚴宣告解除，人民長期 遭受限制的集會游行權利終於可以重新行使。本文主要以C.O.Jones 政策制定過程理 論, 並配合David Easton的系統理論來探究動員戡亂時期集會游行法的制定過程，以 研究解嚴後法律制定方式的轉變，並試圖找出法案制定過程中所存在的問題。本文主 要參考政策制定相關書籍，法律制定過程有關文件，立法院公報及報章雜誌等資料， 以文獻研究法為主，訪問法為輔來進行。 本文共分為六章，第一章緒論主要在說明研究動機與目的，研究方法與限制及所使用 的理論架構。 第二章在釐清集會游行的概念以及本法制定的背景，筆者將制定背景分為內外社會環 境兩部份。內社會環境因素包括因應解嚴保障人民權益及規範群眾沽動維護社會秩序 。外社會環境因素包括人權保障潮流對我國的衝擊及英美日德等國立法對我國的影響 。 第三章以行政部門的研擬與規劃為重點，透過草案在行政部門研擬過程，發掘行政部 門研擬草案的缺失。第四章立法部門的審議，以法案在立法過程中的修正為重點，探 究黨團運作所發揮的影響力，特別是民進黨團在本法制定過程中扮演相當重要的角色 。 第五章係檢討集會游行法的制定過程，主要在討論行政部門在當前政策制定過程中扮 演的角色，行政與立法兩部門間關係的調整及政黨運作對本法制定過程的影響。第六 章結論與建議。 透過集會游行法制定過程之研究，筆者發現我國政黨政治運作已略具雛形，新興的政 治力量日漸狀大，政治發展歷程展現出新契機，如果能妥善運用這些有利因素，我國 將能邁回民土、憲政之坦途。

本研究旨在探討報紙如何報導立法院總質詢的新聞，並將報紙所呈現的「符號事實」 ，與客觀事實的立法院公報比對分析，以了解兩者之間的差異。 研究的時門為民國七十六年主法院之七十九、八十兩會期的總質詢；研究對象為中央 日報、中國時報及自立晚報，三家報社所刊載兩個會期所有總質詢的純新聞，並與兩 會期中有關總質詢詢答紀錄的公報進行比對；研究方法為內容分析法。 本研究欲探討兩大問題： 壹、報紙呈現的符號事實為何？ １．不同報紙所呈現總質詢的議題內容有何不同？ (1) 不同報紙對立委及官員所提議題類別的報導型態有何不同？ (2) 不同報紙對立委及官員所提議題的言論導向報導上，有何不同？ ２．不同報紙如何報導訊息來源人物？ (1) 不同報紙如何報導不同屬性立委（黨籍、類型、資深程度、所屬委員會）的新 ？ (2) 不同報紙如何報導立委及官員的新聞？ 貳、報紙呈現的符號事實與客觀事實的比較有何不同？ １．不同報紙報導不同屬性立委的新聞與客觀事實比較有何不同？ ２．不同報紙報導立委及官員的新聞與客觀事實比較有何不同？

Cette thèse montre comment l'astérosismologie, basée sur l'observation et la modélisation, peut rendre compte de la structure interne d'une étoile naine blanche DAV, notamment comment il est possible de déduire la masse de son enveloppe d'hydrogène résiduel. Nous avons étudié 2 ZZ Ceti: HL Tau 76 (bord rouge de la bande d'instabilité) et G 185-32 (bord bleu). La modélisation indique que ces 2 étoiles possèdent une enveloppe d'hydrogène de masse sensiblement identique: M(H)= 2.0(+/-0.3)x 10e-4 Mstar. Cela suggèrerait une possible constance de la masse de cette enveloppe pour l'ensemble des étoiles DA et par là même d'éventuelles implications pour la cosmochronologie et les mécanismes de l'évolution stellaire. Par ailleurs, cette thèse illustre comment la modélisation permet de révéler certaines caractéristiques physiques comme une rotation de l'étoile non-uniforme, un couplage non-linéaire au sein d'un triplet de modes résonants, une intéraction entre les pulsations et la convection.

<p>Stimulation of the T cell receptor (TCR) induces tyrosine phosphorylation of numerous intracellular proteins, leading to activation of the interleukin-2 (IL-2) gene in T lymphocytes. Shb is a ubiquitously expressed adapter protein, with the ability to associate with the T cell receptor and several signaling proteins in T cells, including: the TCR ζ-chain, LAT, PLC-γ1, Vav, SLP-76 and Gads. Jurkat T cells expressing Shb with a mutation in the SH2 domain, exhibited reduced phosphorylation of several proteins and abolished activation of the MAP kinases ERK1, ERK2 and JNK, upon CD3 stimulation. The TCR induced Ca²⁺ response in these cells was abolished, together with the activation of the IL-2 promoter via the transcription factor NFAT. Consequently, IL-2 production was also perturbed in these cells, compared to normal Jurkat T cells. Shb was also seen to associate with the β and γ chains of the IL-2 receptor, upon IL-2 stimulation, in T and NK cells. This association occurred between the Shb SH2 domain and Tyr-510 of the IL-2R β chain. The proline-rich domains of Shb were found to associate with the tyrosine kinases JAK1 and JAK3, which are important for STAT-mediated proliferation of T and NK cells upon IL-2 stimulation. Shb was also found to be involved in IL-2 mediated regulation of apoptosis. These findings indicate a dual role for Shb in T cells, where Shb is involved in both T cell receptor and IL-2 receptor signaling. </p><p>A Shb homologue, Shf was identified, and seen to associate with the PDGF-α-receptor. Shf shares high sequence homology with Shb and a Shd (also of the Shb family) in the SH2 domain and in four motifs containing putative tyrosine phosphorylation sites. When Shf was overexpressed in fibroblasts, these cells displayed significantly lower rates of apoptosis than control cells in the presence of PDGF-AA. These findings suggest a role for the novel adapter Shf in PDGF-receptor signaling and regulation of apoptosis.</p>

Stimulation of the T cell receptor (TCR) induces tyrosine phosphorylation of numerous intracellular proteins, leading to activation of the interleukin-2 (IL-2) gene in T lymphocytes. Shb is a ubiquitously expressed adapter protein, with the ability to associate with the T cell receptor and several signaling proteins in T cells, including: the TCR ζ-chain, LAT, PLC-γ1, Vav, SLP-76 and Gads. Jurkat T cells expressing Shb with a mutation in the SH2 domain, exhibited reduced phosphorylation of several proteins and abolished activation of the MAP kinases ERK1, ERK2 and JNK, upon CD3 stimulation. The TCR induced Ca2+ response in these cells was abolished, together with the activation of the IL-2 promoter via the transcription factor NFAT. Consequently, IL-2 production was also perturbed in these cells, compared to normal Jurkat T cells. Shb was also seen to associate with the β and γ chains of the IL-2 receptor, upon IL-2 stimulation, in T and NK cells. This association occurred between the Shb SH2 domain and Tyr-510 of the IL-2R β chain. The proline-rich domains of Shb were found to associate with the tyrosine kinases JAK1 and JAK3, which are important for STAT-mediated proliferation of T and NK cells upon IL-2 stimulation. Shb was also found to be involved in IL-2 mediated regulation of apoptosis. These findings indicate a dual role for Shb in T cells, where Shb is involved in both T cell receptor and IL-2 receptor signaling. A Shb homologue, Shf was identified, and seen to associate with the PDGF-α-receptor. Shf shares high sequence homology with Shb and a Shd (also of the Shb family) in the SH2 domain and in four motifs containing putative tyrosine phosphorylation sites. When Shf was overexpressed in fibroblasts, these cells displayed significantly lower rates of apoptosis than control cells in the presence of PDGF-AA. These findings suggest a role for the novel adapter Shf in PDGF-receptor signaling and regulation of apoptosis.

Tomando como objeto de estudio “La Biblia de 42 líneas impresa por Johann Gutenberg” en el Bloque Uno se comprenderán los orígenes de la industria gráfica a partir de una visión histórica de la vida de Gutenberg, Fust y Schöffer. En el Bloque Dos, se desarrolla el panorama de cómo se llega a la resolución gráfico-operativa que hizo posible la realización de los tipos móviles y su utilización en la imprenta. En la primera parte, se describen los elementos que se tenían antes de empezar la impresión; en la segunda, se analizan los elementos propios de la Biblia de 42 líneas; y en la tercera, se explica de cómo se realizó el paso hacia los tipos móviles. En el Bloque Tres, la parte práctica se divide en dos. Describe por un lado la presentación del catálogo digital de los tipos de la Biblia llamado “ginyB42” y por el otro, el análisis de clusters para comprobar con exactitud la existencia de diversas matrices de fundición para una misma letra. / The object of study in the present monographic research is the 42-line Bible allegedly printed by Johannes Gutenberg, in Block One will understand the origins of the printing industry from a historical view of the life of Gutenberg, Fust and Schöffer. In Block Two, our objective is to demonstrate that the graphic-operative solution that made possible the transition from calligraphy to movable types In Block Three, first introduce the digital catalogue of the Bible type called "ginyB42" and then, the cluster analysis to interpret a reality by means of a verification system that has served to mark with accuracy the existence of several font matrices for a same letter.