Made available in DSpace on 2016-04-26T20:23:17Z (GMT). No. of bitstreams: 1 Bruna Oliveira Fernandes.pdf: 983404 bytes, checksum: e1dd33965dcbc148fb9808d360233356 (MD5) Previous issue date: 2014-09-24 / The tax obligation is compulsory and arises out of law, thus, on the taxable fact being carried out, the taxpayer cannot refuse to pay the charge or tax. Aiming to reduce the tax burden, many taxpayers have programmed their actions on a lawful basis in order to opt for the alternative conducts to the event of tax incidence, avoiding the occurrence of the taxable fact. This practice has been called tax avoidance or tax planning. Tax avoidance is not to be mistaken by tax evasion, which is an unlawful conduct to avoid the payment of the tax due. To avoid planning, which reduces tax revenue, the tax authorities and part of the doctrine or legal writings defend the possibility of disregarding the acts and alternative business so that one can characterize them as taxable facts because they have levied pronouncement of economic capacity. This attempt by the tax authorities, which gave rise to the sole paragraph of article 116 of CTN (the anti-tax planning general rule), intends to render any practice of tax planning fruitless by enhancing the German theory of economic interpretation of tax laws. Said legal provision authorizes disregarding legal acts and business that unbind the hypothesis of tax incidence, allowing taxation by the economic aspects of the transaction made by the taxpayer, and even though they are different businesses, the effects are the same, and taxation shall be performed. The use of economic interpretation for taxation of cases of tax planning is the introduction, in disguise, of the likewise method in tax law and the relaxation of the principle of tributary legality. Brazilian Constitution, on setting forth the legal security and the tributary legality, prohibited the use of analogy to the exigency of tribute, which only resulted from the law. Evidence wealthy condition to be taxed is not sufficient; there must be the legal provision on a cumulative basis. Tax authorities do not have the competence to equate distinct legal transactions to tax them equally, albeit under the pretext of promoting of fiscal justice. Fighting tax planning should be done by the legislative branch and through specific manner, and where capacity to pay is found, the lawmaker is authorized to introduce taxes. The right to effectiveness of tax planning is based on freedom, free enterprise and private autonomy and it is safeguarded by the principle of tributary legality / A obrigação tributária é compulsória e decorre de lei, dessa forma, praticado o fato imponível, o sujeito passivo não pode eximir-se do pagamento do tributo. Visando diminuir o ônus tributário, muitos contribuintes têm programado suas ações licitamente para optar por condutas alternativas às hipóteses de incidência tributária, evitando a ocorrência do fato imponível. É o que se tem chamado de elisão fiscal ou planejamento tributário. Elisão fiscal não se confunde com evasão fiscal, conduta ilícita que suprime o pagamento do tributo devido. Para evitar o planejamento, que reduz a arrecadação tributária, o Fisco e parte da doutrina defendem a possibilidade de desconsideração dos atos e negócios alternativos para que seja possível caracterizá-los como fatos imponíveis por possuírem manifestação de capacidade econômica. Tal pretensão do Fisco, que resultou no parágrafo único do art. 116 do CTN a norma geral antielisiva , quer tornar infrutífera qualquer prática de planejamento tributário, revigorando a teoria germânica da interpretação econômica das leis tributárias. O referido dispositivo legal autoriza a desconsideração dos atos e negócios jurídicos que se desvinculem da hipótese de incidência tributária, permitindo a tributação pelos aspectos econômicos da transação realizada pelo contribuinte, e ainda que sejam negócios diferentes, se os efeitos forem os mesmos, a tributação deverá ser realizada. A utilização da interpretação econômica para a tributação dos casos de planejamento tributário é a introdução, disfarçada, do método analógico do ordenamento jurídico tributário e a flexibilização do princípio da legalidade tributária. A Constituição Federal de 1988, ao consagrar a segurança jurídica e a legalidade tributária, vedou a utilização da analogia para a exigência de tributo, que somente decorre da lei. Não basta que haja a demonstração de riqueza apta a ser tributada, é preciso que haja, cumulativamente, a previsão legal. O Fisco não possui a competência de equiparar negócios jurídicos distintos para tributá-los igualmente, ainda que seja com o pretexto de realização da justiça fiscal. O combate à elisão fiscal deve ser feito pelo Poder Legislativo e de forma específica, e onde houver capacidade contributiva o legislador está autorizado a instituir tributo. O direito de efetivação do planejamento tributário é fundado na liberdade, na livre iniciativa e na autonomia privada e resguardado pela legalidade tributária

Made available in DSpace on 2016-04-26T20:23:39Z (GMT). No. of bitstreams: 1 Nathalia Correia Pompeu.pdf: 797269 bytes, checksum: 3b19ae4a96f275094474cdf829a3a771 (MD5) Previous issue date: 2015-04-07 / It is undeniable that the acts of concentration, as mergers and incorporations, tend to develop the market and its economy since regulated and under the perspective and principles of antitrust. How much above applies to all sectors of economic activity and financial institutions don't run this economic rule. In every country in the world to financial activity is regulated and supervised as well as exist in most countries, an authority responsible for the defense of competition. In some places, this last activity is made by the same regulator of the financial system; in others it is an exclusive assignment antitrust authority; and in other cases, there are competing skills systems. Important to mention that there's less advanced Nations in the study of economic law in which there are no antitrust legislation. The central point that this thesis aims to solve is the conflict of competence between the Administrative Council of the Brazilian competition defense-CADE and the Central Bank of Brazil (BACEN) with regard to the analysis and approval of acts of concentration of members of the national financial System institutions-financial institutions, proposing the end of the discussion and solution of the deadlock through legen ferenda based on principles and standards applicable to the infra-constitutional norms applicable to the issue and based on economic rule market / É inegável que os atos de concentração, como fusões e incorporações, tendem a desenvolver o mercado e a sua economia desde que regulado e sob a ótica e princípios de defesa da concorrência. O quanto exposto se aplica a todos os setores de atividade econômica, e as instituições financeiras não fogem essa regra econômica. Em todos os países do mundo a atividade financeira é regulada e fiscalizada, bem como existe, na maioria dos países, uma autoridade responsável pela defesa da concorrência. Em alguns lugares, essa última atividade é feita pelo mesmo órgão regulador do sistema financeiro; em outros é atribuição exclusiva de uma autoridade antitruste; e em outros casos, há sistemas de competências concorrentes. Importante mencionar que há nações menos avançadas no estudo do direito econômico nas quais não existe nenhuma legislação antitruste. O ponto central que esta tese tem como objetivo solucionar é o conflito de competência brasileiro entre o Conselho Administrativo de Defesa da Concorrência CADE e o Banco Central do Brasil BACEN no que diz respeito à análise e à aprovação de atos de concentração de instituições integrantes do Sistema Financeiro Nacional instituições financeiras, propondo o fim da discussão e a solução do impasse por meio de legen ferenda, com base em princípios e normas constitucionais e infraconstitucionais aplicáveis ao tema, bem como com base em regra econômicas de mercado

O presente trabalho examina a questão dos limites da intervenção judicial sobre os atos políticos. Para tanto, parte de um apanhado histórico que abrange o desenvolvimento da political questions doctrine junto à Suprema Corte dos Estados Unidos e da teoria dos actes de gouvernment junto ao Conselho de Estado francês, até chegar ao Brasil. Após, examina como o Supremo Tribunal Federal vem enfrentando o tema ao longo dos anos, fazendo uso de três questões pontuais, quais sejam, o controle dos atos administrativos discricionários, a participação do Poder Judiciário na definição e implementação das políticas públicas e o controle jurisdicional dos processos político-disciplinares. Ao final, esboça uma solução em que se define a amplitude da atividade política do Estado e traça os limites das esferas de atribuições dos poderes do Estado, fiel ao disposto pelas normas constitucionais. / The current paper examines the field of the limits of the judicial intervention in political decisions. To do it so, it starts with a historical overview that covers the development of the 'political questions doctrine' by the United States Supreme Court and the 'actes de gouvernment' theory by the French State Council, until it arrived in Brazil. After, examines how the Brazilian Supreme Court has been deciding the matter throughout the years, using three punctual questions, namely, the control of discretionary administrative acts, the participation of the Judiciary in the definition and implementation of public policies and the jurisdictional control in political-disciplinary cases. In the end, suggests a solution that defines the amplitude of the political activity by the State and indicates the limits of attributions of the State powers, faithful to the dispositions of the Constitution.

A língua portuguesa se encontra em processo de expansão (NÓBREGA, 2011); com o acelerado crescimento da procura e oferecimento de cursos de português como língua estrangeira no Brasil e no mundo, é preciso que mais pesquisa seja feita, e que os professores atualizem suas práticas diante das teorias mais recentes. Em nosso cenário atual, onde a comunicação intercultural é uma constante, o tema do ensino intercultural no ensino de português para falantes de outras línguas (PFOL) torna-se fundamental para o desenvolvimento da área. Nosso objetivo com essa pesquisa é mostrar a importância de se atualizar a prática do ensino de PFOL de acordo com as teorias mais recentes sobre educação intercultural crítica e com as ideias da era pós-método no ensino de línguas. Com base na discussão teórica e na descrição de atividades presentes em dois livros didáticos, argumentamos como as teorias sobre linguagem e cultura afetam o ensino de línguas. Utilizamos a teoria dos atos de fala como base de nossa discussão, mostrando como a visão de ato de fala como função social promoveu um tipo de ensino intercultural e argumentando como a visão performativa da linguagem proposta por essa mesma teoria pode promover um ensino intercultural crítico. Entendemos que o aprofundamento teórico é necessário para que se criem condições adequadas para a intervenção na realidade. Por essa razão, ao final da pesquisa, apresentamos algumas sugestões de atividades, elaboradas a partir de nosso próprio contexto e levando em consideração nosso percurso teórico, como formas de possíveis intervenções na realidade. As atividades apresentadas resumem como buscamos usar na prática a construção teórica produzida por esta pesquisa. Esta pesquisa, na verdade, representa nosso próprio percurso teórico e prático como professores e pesquisadores de PFOL. No desenvolvimento, procuramos demonstrar como respondemos à pergunta proposta no início do nosso trabalho: Como a teoria dos atos de fala pode ajudar a promover um ensino intercultural crítico? / There is a growth in the demand and offer of Portuguese courses to speakers of other languages in Brazil and in the world, so the Portuguese language is going through an expansion process (NÓBREGA, 2011). Being so, there is the need of more research in the Portuguese teaching area, so that the teachers can update their practice according to the most recent theories. Besides, in a world where the intercultural communication is everywhere, the topic of intercultural education becomes fundamental to the development of the area. In this research, our aim is to show the importance of teaching Portuguese according to the critical intercultural education and to the ideas of the post-method era in the language teaching. Based on the theoretical discussion and on the description of activities present in two textbooks, we discuss how the theories about language and culture affect the language teaching. In this research, the speech acts theory is the basis of the discussion, as we argue that the view of speech act as a social function promoted a kind of intercultural teaching and that the performative view of language proposed by this same theory can promote a critical intercultural education. The theoretical study is necessary in order to create appropriate conditions for intervention in reality. For this reason, we also present some suggestions of activities, created for our own context and taking into account our theoretical route as possible forms of intervention in reality. The activities presented summarize how we seek to use in practice the theoretical construction produced by this research. This research is, in fact, our own theoretical and practical path as teachers and researchers of Portuguese to speakers of other languages

Submitted by admin tede (tede@pucgoias.edu.br) on 2017-10-18T10:57:09Z No. of bitstreams: 1 Adegmar José Ferreira.pdf: 1190851 bytes, checksum: 7041a4311242027554e7092d05d3b124 (MD5) / Made available in DSpace on 2017-10-18T10:57:09Z (GMT). No. of bitstreams: 1 Adegmar José Ferreira.pdf: 1190851 bytes, checksum: 7041a4311242027554e7092d05d3b124 (MD5) Previous issue date: 2010-09-27 / This thesis examines, from a Gramscian perspective, the role of the intellectuals formed by the Law Faculty at the Catholic and Federal Universities from 1950 to 1975, and the professional acts to the organization of the social, political and educational life of Goiás. In order to build an interpretation of the object of this study, it examines: the university and the judicial institutes from which they originated; the effects of the Military Dictatorship and other events on the formation and role of the said intellectuals; the ways in which Gramsci proceeds in designing his categories of extended state (political society and civil society), which include “political society”, “civil society”, “hegemony”, “intellectuals”, “cultural organization”, “structure” and “superstructure”. It also examines when an intellectual comes into being and how a political-social subject becomes part of this process. I infer from the reports of the interviews conducted with the subjects of the research that the Law intellectuals selected for the interviews are part of a wider group of intellectuals in the field (graduates of the same Catholic and Federal Universities) who come close as a professional class (lawyer and lawyer-professor) to Gramsci’s “organic” intellectual, and, as such, fits into the category of “functioning organic intellectual”. I also infer that the different political-professional practices lived out by the law intellectuals, subjects of this research, were highly significant in the organization of the social, political and educational life of the state of Goiás, to such an extent that, when associated with other similar practices, they contributed towards constituting the structures and superstructures of civil society which, as a rule, hegemonically ends up endorsing the “political society”, which for Gramsci is the same as the State. / Esta tese analisa, na perspectiva gramsciana, a atuação dos intelectuais do Direito formados pela UG/UCG/PUC Goiás e pela UFG de 1950 a 1975, bem como o significado de suas contribuições na organização da vida social, política e educacional de Goiás. Buscando construir a interpretação desse objeto de estudo, analisa a universidade e os institutos jurídicos que lhe deram origem no Estado; os efeitos da Ditadura Militar e de outros acontecimentos na formação e atuação dos intelectuais referidos; o modo como Gramsci procede para conceber suas categorias de Estado ampliado (sociedade política + sociedade civil), “sociedade política“, “sociedade civil”, “hegemonia”, “intelectuais”, “organização da cultura”, “estrutura”, “superestrutura”, entre outras, e o momento em que o intelectual passa a existir e, como sujeito político-social, integra esse processo. Infiro dos relatos decorrentes das entrevistas realizadas com os sujeitos da pesquisa que os intelectuais do Direito selecionados para as entrevistas fazem parte de um grupo maior de intelectuais da área, formados nas mesmas universidades, UG/UCG e UFG, que se aproxima como categoria profissional (jurista e jurista-professor), do intelectual “orgânico” gramsciano, e que, nessa condição, insere-se no grupo “intelectual orgânico funcional”. Depreendo ainda que as diversas práticas político-profissionais vivenciadas pelo intelectual do Direito, sujeito desta pesquisa, tiveram grande importância na organização da vida social, política e educacional do estado de Goiás, na medida em que, associadas a outras práticas da mesma natureza, contribuíram para compor as estruturas e superestruturas da sociedade civil, que ideologicamente acaba, em regra, por respaldar a “sociedade política” que, para Gramsci, é o mesmo que Estado.

This dissertation examines the construction of the contemporary Russian geopolitics through the usage of the foundational myth, better known as the Third Rome myth and the center of true Christianity. This is achieved through the analysis of four famous speeches by President Vladimir Putin. These speeches cover the two regions of Ukraine and Georgia, the former being to an internal audience and the latter to a foreign audience. Accompanied with examining the foundational myth, this dissertation also deliberates on how it is being utilized by Putin. In his reconstruction of a new Russia, one that synthesizes the old ideas of greatness alongside the new set of geopolitics. The aims to fulfill are: Firstly, to broaden our understanding of the present and future Russian geopolitics. Secondly, through usage of the myth to develop our understanding of the new environment surrounding hybrid warfare. And especially politics, in form of soft power, that play a significant role where insight can help prevent future conflicts. The method of analysis is of qualitative nature. Speech act by Austin and Searle is employed in order to gain an overview and enable the construction of semiotic squares, that in turn facilitate the actantial models by Greimas.

In recent years, the public has seen a rise in recorded footage of violent encounters between police and Black American citizens, partially due to technology such as cell phones, dash-cameras, and body-cameras. This linguistic study examines how these encounters get escalated to the point of violence by asking 1) what kind of directives were used, 2) how were they responded to, 3) how the directives contributed to escalation, and 4) how might power and authority have played a role. I use two case studies to analyze directives and their responses. Findings reveal that repetition of directives on the part of the officers, as well as the rejections to those directives on the part of the motorists tend to aggravate the conversation. I conclude that a variety of directives may represent a variety of reasons the officer might have for a motorist to comply with their directives and that police authority might be better understood and agreed to by the motorist if a variety of linguistic resources were used.

Beginning in the early nineteenth century, American jurisprudence grappled with the issue of marital property. States under the Anglo-American legal tradition of common law revised marital property allocations to allow wives to hold certain categories of property separate from their husbands. These changes were enacted, in part, to insulate a wife's property from the vagaries of the market but the judicial response reveals a larger narrative of ambivalence and anxiety about women, property, and the suggested mobility of separately held possessions. Marital property reform begins in an historical moment when the question of what a woman could own in marriage morphed into larger cultural anxieties such as the very meaning of ownership and things themselves in the face of new intangible properties. Writers of fiction also captured these anxieties, and created imagined scenarios of marriage and property to expose constructions of ownership, property, womanhood, and marriage. Edna Pontellier in Kate Chopin's The Awakening attempts her withdrawal from her marriage by dismantling the Pontellier home and removing what she believes she owns to a separate physical space. The tragedy of her story can be understood for its legal impossibility under common law, as well as the restricted meanings of marriage and separate property under Louisiana's civil law jurisdiction. At the end of Edith Wharton's Summer, Charity Royall chooses to secretly reclaim a brooch that was a gift from her lover. Her action suggests a desire for privacy and could be viewed as fraudulent to her marriage vows. Pauline Hopkins's character Hagar in Hagar's Daughter repossesses material spaces in which she was forbidden to own and control because of her race and gender, and uses the American justice system to support her claims to ownership and contractual rights. In contrast to Hopkins's tenuous but nonetheless optimistic portrayal of contract, Marìa Amparo Ruiz de Burton's novel Who Would Have Thought It? describes contract and the American legal system overall as empty promises. Marriage and property in Ruiz de Burton's novel work as tropes through which to critique nineteenth-century American society and the destructive force of capitalism within its most intimate spaces.

This thesis analyses the legal status and the importance of short titles in the legislative processes of the Westminster Parliament, the Scottish Parliament, and the US Congress. Through a large quantitative survey of US short titles that spanned over 30 years and 18 Congresses, it was demonstrated that there has been a paradigm shift in the way the US Congress titles its bills, in which it transitioned from a largely descriptive, technical style to a wider range of styles, among which a more explicitly evocative style became both acceptable and frequently used. Such titles are permeating the legislative process and the US statute book with what I argue is overly political language, and are blurring the lines between proselytizing and what has historically been regarded as a formally descriptive (not political) element of legislative drafting. Conversely, save for a few choice titles, the Westminster Parliament and Scottish Parliament continue to employ mostly descriptive short titles, similar to the previously innocuous style of the US Congress. From a contemporary and historical perspective in all three jurisdictions, the short titles of bills have been viewed as relatively insignificant reference points for those engaged and/or interacting with legislation from a drafting, legislative process or larger legal or political perspective, and have subsequently received little attention in the academic community. By employing a comparative research approach primarily focused on a cross-disciplinary literature review and hypothesis testing through three empirical projects, this thesis draws upon both qualitative and quantitative methods of research to answer the primary research questions. The main empirical method used was a qualitative analysis of semi-structured interviews with lawmakers, staffers, bill drafters, government officials and media members from all three jurisdictions. Although the legal status of short bill titles in each jurisdiction differed, many individuals from each jurisdiction viewed short bill titles as a considerably important part of the lawmaking process. Also, to varying degrees in each jurisdiction, interviewees repeatedly offered the opinion that short titles: may affect a bill’s chances of becoming law; are at times misleading; serve as more than referential points; at times may pressure legislators to vote for a bill; may be used as framing devices; and sometimes employ language that is not justified during the legislative process. These support the proposition that short titles have legislative process and political implications. The interviews support the legislative process analysis of the three jurisdictions that Chapter IV discusses, which is that the Scottish Parliament operates with the strictest regulations in regards to short title accuracy. In addition to being the only jurisdiction studied that openly endorses a ‘proper form’ in which bills must be drafted (which explicitly mentions short titles), many Scottish interviewees stated that such titles were important in the legislative process for different reasons than US and Westminster interviewees, stressing descriptive legal accuracy and taking care in regard to bill scope, among other concerns. The thesis’ quantitative survey portion includes separate surveys and sample populations from the US and Scotland. Though data collection was marred by an error in the US, thus hindering the analysis of such data, the Scottish results suggested that short bill titles may have psychological effects when analysing the favourability of proposals: all four evocative naming types produced higher favourability ratings than bland titles, and some results were statistically significant. However, the naming types were not statistically significant in assessing why the measure was supported or whether participants desired more information on bills. In response to the absence of short bill title standards in the US Congress and Westminster Parliament, and with the aim of describing how the Scottish Parliament standards might be made more thorough, the thesis provides short title recommendations that are suitable for all three jurisdictions. These recommendations largely accentuate proper form for language and processes in order to ensure short title accuracy, and have the potential, if applied consistently, to significantly reduce the chances of overtly political or evocative language entering the country’s legislative processes or statute books. While acknowledging that in all three institutions studied short bill titling may be in many respects a small aspect of the monumental and lengthy policy process, this thesis advances the proposition that it is considerably important to those who interact with and encounter legislation frequently, and that preventing evocative language from entering short bill titles is a benefit for the legislative processes of all three jurisdictions.

Aims of the study–to investigate the associations between school bullying, psychological injuries in the family and health outcomes among students. Methods Questionnaire information on bullying by methods of D. Olweus, Norwegian scientist. The psychological state was measured by the sense of coherence, self-esteem, loneliness, happiness, and communication skills. Health outcomes were headache, stomach ache, back pain, anxiety, etc. Family injuries were stress in the family, domestic violence, crisis. Totally 588 students were investigated among all the 670 studying in X Kaunas gymnasium. Response rate 87.8%. Results. Totally 138 (23.6%) were involved in the bullying process, among them 76 (12.9%) were bullied frequently, 46(7.8%) were bullies and 16 (2.7%) were involved in the two-way bullying process. The prevalence of frequent bullying among boys was 58 (24.1%) and among girls 34 (9.8%) (p<0.0001), among 5-9 grades it was 72 (18.3%) and among 10-12 grades 20(10.3%) (p=0.012). Though the prevalence of bullies was more often among 10-12 grades-29 (14.9 %) than 5-9 grades 33 (8.4%, p=0.015). 11.8% of students suffered from severe conflicts in the family and permanent tension. Crises (divorces, death or incurable disease of the close family member, severe financial problems) were met by 15.1%. Stress at home 6 times increased the risk of low sense of coherence, 8 times the risk of poor self-rated health, while frequent bullying 4 times in the 5-9 grades group. Though the... [to full text]