Figura-chave da chamada \"Escola de Isfahān\", Mullā Ṣadrā (979 H. / 1571-2 d.C ) ocupou papel de destaque durante a renascença safávida do reinado de Abbās I (d. 1039/1629). Acredita-se ter sido ele o principal responsável por revitalizar a filosofia da iluminação de Sūhrawardi naquele contexto, além de consolidar a junção entre sufismo e neoplatonismo. Foi responsável, ainda, pela elaboração de metodologia própria para a compreensão da realidade, tendo por base fontes filosóficas, teológicas e místicas, além de mesclar raciocínio lógico, inspiração espiritual e meditação profunda. Ṣadrā aplicou tal metodologia às principais obras da tradição xiita duodécima. Do ponto de vista filosófico, Ṣadrā percebe o conceito aristotélico de \"substância\" como processo, em constante mudança; nesse aspecto, o filósofo aproxima-se da leitura de traço neoplatônico, já presente em al-Fārābī e Ibn Sīn&#257. O modo como Ṣadrā relaciona as noções de \"essência\" e \"existência\" deu novas feições à discussão metafísica de tradição árabe-islâmica. Em sua doutrina, Ṣadrā acaba por transformar a metafísica construída a partir da primazia das substâncias, como elemento primordial da existência, em outra, fundada e movida por atos de existência. Apesar de perpassar esses e outros temas, a principal contribuição d\'O Elixir dos Gnósticos diz respeito à ênfase do autor no autoconhecimento. Como Ibn Ἁrab&#299, Ṣadrā acredita que o conhecimento da alma / nafs - ou seja, o conhecimento de si mesmo - e o conhecimento de Deus estão interligados. Por esse motivo, o presente trabalho se preocupou principalmente em analisar a relação entre os existentes, a alma e a inteligência primeira, pois é a partir dessa relação que se tornar possível vislumbrar e compreender as questões fundamentais da origem e do retorno à fonte doadora de existência. Do ponto de vista histórico, vale destacar que à fundação do império safávida acompanhou-se a conversão em massa da população ao xiismo. Para responder à demanda por instrução da multidão de novos convertidos - e igualmente firmar as bases da nova religião oficial -, grande número de religiosos foi trazido de áreas xiitas respeitadas pela doutrina e pela ortodoxia, tais como Líbano e Iraque. Esse clero árabe recém chegado, que teve Ṣadrā como herdeiro, foi responsável por incorporar novos elementos ao pensamento religioso vigente em terras persas e, assim, conformar ambiente propício para o desenvolvimento do pensamento filosófico de Ṣadrā. / Prominent figure of the \"Isfahān School\", Mullā Ṣadrā (979 H. / 1571-2 AD) had an important role during the Safavid renaissance in the reign of Abbās I (d. 1039/1629). He is believed to be the main responsible for the revitalization of the philosophy of illumination of Sūhrawardi in that context, as well as for the consolidation of the junction between Sufism and Neoplatonism. He also developed his own methodology for the comprehension of the reality, based on philosophical, theological and mystics\' sources, and which puts together logical reasoning, spiritual inspiration and deep meditation. Ṣadrā applied his methodology to the then major works of the Twelver Shi\'ism tradition. From the philosophical point of view Ṣadrā perceives the Aristotelian concept of \"substance\" as a process in constant change; in this regard the philosopher comes nearer to the Neoplatonic ideas instead, as did al-Fārābī and Ibn Sīn&#257. The way Ṣadrā relates the notion of \"essence\" and \"existence\" added new features to the metaphysical discussions in Arabic and Islamic philosophical tradition. In his doctrine, Ṣadrā ends up transforming the metaphysics built upon the primacy of substances as the primordial element of existence, in another one based on and moved by acts of existence. The most important contribution of The Elixir of the Gnostics however is the emphasis of the author on self-knowledge. As Ibn Ἁrab&#299, Ṣadrā believes that the knowledge of the soul / nafs - in other words, the knowledge of the self - and the knowledge of God are interconnected. For this reason the present work is more concerned in analyzing the relation between existents, soul, and the first intelligence, from which it is possible to comprehend the fundamental issues of the origin and the return to the donor source of existence. From the historical point of view, it is worthy to highlight that the establishment of the Safavid Empire resulted in the mass conversion of the Persians into Shi\'ism. In order to respond to the increasing demand for religious instruction - and also to stabilize the basis for the new official religion - a great number of clerics was brought from Shiite areas recognized for their doctrine and orthodoxy, such as Lebanon and Iraq. This newcomer Arab clergy was responsible for incorporating new elements to the existing religious thought in Persian lands, and for creating a propitious context for the development of Ṣadrā\'s philosophical thought.

The system of Alternative Dispute Resolution, commonly known as ADR, comprises multiple informal processes. Traditional processes of negotiation, mediation and arbitration are primary processes within the system of ADR. The elements of the primary processes have been combined with one another or with those of public process to form hybrid ADR processes original only to the system of ADR. These hybrid processes are: rent-a-judge, the mini-trial, the summary jury trial, neutral evaluation and mediation/arbitration. Under the auspices of ADR, derivative processes have also been developed, such as expedited arbitration, documents-only arbitration, final-offer arbitration and quality arbitration. Each process is distinct and separate, having its own unique form, function and method of transforming a dispute. Outwardly, this represents a diverse collection of disjunctive processes. Yet an introspective analysis shows that there is an innate centrality that originates in core principles that bind individual processes to each other and to a unified body of theory. These foundational principles of ADR are replicated in each of its processes. In these terms, ADR is therefore conceptualised as a pluralistic system of dispute resolution that consists of autonomous and individual systems of process that conform to a central body of general theory and consensual principles. As a method of extracting the fundamental principles of ADR, the discontinuities and continuities between the theory and principles of civil procedure, as a unitary system .of procedure, and ADR processes are explored. However, in its conclusions, the thesis rejects the premises of a unitary system of procedure as forming the basis for the theory and principles of ADR. Instead, the contrary notion is advanced that ADR is an independent system of dispute resolution which is based on a theory of processual pluralism and supported by cogent processual principles. / Constitutional, International and Indigenous Law / LL.D.

Figura-chave da chamada \"Escola de Isfahān\", Mullā Ṣadrā (979 H. / 1571-2 d.C ) ocupou papel de destaque durante a renascença safávida do reinado de Abbās I (d. 1039/1629). Acredita-se ter sido ele o principal responsável por revitalizar a filosofia da iluminação de Sūhrawardi naquele contexto, além de consolidar a junção entre sufismo e neoplatonismo. Foi responsável, ainda, pela elaboração de metodologia própria para a compreensão da realidade, tendo por base fontes filosóficas, teológicas e místicas, além de mesclar raciocínio lógico, inspiração espiritual e meditação profunda. Ṣadrā aplicou tal metodologia às principais obras da tradição xiita duodécima. Do ponto de vista filosófico, Ṣadrā percebe o conceito aristotélico de \"substância\" como processo, em constante mudança; nesse aspecto, o filósofo aproxima-se da leitura de traço neoplatônico, já presente em al-Fārābī e Ibn Sīn&#257. O modo como Ṣadrā relaciona as noções de \"essência\" e \"existência\" deu novas feições à discussão metafísica de tradição árabe-islâmica. Em sua doutrina, Ṣadrā acaba por transformar a metafísica construída a partir da primazia das substâncias, como elemento primordial da existência, em outra, fundada e movida por atos de existência. Apesar de perpassar esses e outros temas, a principal contribuição d\'O Elixir dos Gnósticos diz respeito à ênfase do autor no autoconhecimento. Como Ibn Ἁrab&#299, Ṣadrā acredita que o conhecimento da alma / nafs - ou seja, o conhecimento de si mesmo - e o conhecimento de Deus estão interligados. Por esse motivo, o presente trabalho se preocupou principalmente em analisar a relação entre os existentes, a alma e a inteligência primeira, pois é a partir dessa relação que se tornar possível vislumbrar e compreender as questões fundamentais da origem e do retorno à fonte doadora de existência. Do ponto de vista histórico, vale destacar que à fundação do império safávida acompanhou-se a conversão em massa da população ao xiismo. Para responder à demanda por instrução da multidão de novos convertidos - e igualmente firmar as bases da nova religião oficial -, grande número de religiosos foi trazido de áreas xiitas respeitadas pela doutrina e pela ortodoxia, tais como Líbano e Iraque. Esse clero árabe recém chegado, que teve Ṣadrā como herdeiro, foi responsável por incorporar novos elementos ao pensamento religioso vigente em terras persas e, assim, conformar ambiente propício para o desenvolvimento do pensamento filosófico de Ṣadrā. / Prominent figure of the \"Isfahān School\", Mullā Ṣadrā (979 H. / 1571-2 AD) had an important role during the Safavid renaissance in the reign of Abbās I (d. 1039/1629). He is believed to be the main responsible for the revitalization of the philosophy of illumination of Sūhrawardi in that context, as well as for the consolidation of the junction between Sufism and Neoplatonism. He also developed his own methodology for the comprehension of the reality, based on philosophical, theological and mystics\' sources, and which puts together logical reasoning, spiritual inspiration and deep meditation. Ṣadrā applied his methodology to the then major works of the Twelver Shi\'ism tradition. From the philosophical point of view Ṣadrā perceives the Aristotelian concept of \"substance\" as a process in constant change; in this regard the philosopher comes nearer to the Neoplatonic ideas instead, as did al-Fārābī and Ibn Sīn&#257. The way Ṣadrā relates the notion of \"essence\" and \"existence\" added new features to the metaphysical discussions in Arabic and Islamic philosophical tradition. In his doctrine, Ṣadrā ends up transforming the metaphysics built upon the primacy of substances as the primordial element of existence, in another one based on and moved by acts of existence. The most important contribution of The Elixir of the Gnostics however is the emphasis of the author on self-knowledge. As Ibn Ἁrab&#299, Ṣadrā believes that the knowledge of the soul / nafs - in other words, the knowledge of the self - and the knowledge of God are interconnected. For this reason the present work is more concerned in analyzing the relation between existents, soul, and the first intelligence, from which it is possible to comprehend the fundamental issues of the origin and the return to the donor source of existence. From the historical point of view, it is worthy to highlight that the establishment of the Safavid Empire resulted in the mass conversion of the Persians into Shi\'ism. In order to respond to the increasing demand for religious instruction - and also to stabilize the basis for the new official religion - a great number of clerics was brought from Shiite areas recognized for their doctrine and orthodoxy, such as Lebanon and Iraq. This newcomer Arab clergy was responsible for incorporating new elements to the existing religious thought in Persian lands, and for creating a propitious context for the development of Ṣadrā\'s philosophical thought.

The master‘s thesis focuses on the risks of transporting dangerous goods by road. The introductory part deals with related legislation of the Czech Republic is analyzed, followed by international legislation. In the European Union, the transport of dangerous goods is regulated primarily by the European agreement concerning the International carriage of dangerous goods by road (ADR). Between 2002 and 2019, master‘s thesis analyzes and describes the statistics of traffic accidents with the presence of dangerous goods. Furthermore, this master‘s thesis also analyzes the characteristics of the sources of traffic accident risks, and when activating the risk, the possible effects of traffic accidents and subsequent leakage of dangerous goods are described. In fulfilling the aims of the master‘s thesis, agreement was found in the causes of traffic accidents in statistics and in the literature in the fact that in 80% it is the fault of the human factor. Analysis of a set of 10 large accidents with the presence of dangerous goods using a modified "What, if" method identified impacts on public assets. Based on these identified impacts, measures were proposed that would be appropriate to apply in the public interest.

Aim of the Master’s thesis is analysis of problems of the dangerous goods road transportation, especially transport of flammable liquids. It analyses the European Agreement concerning the International Carriage of Dangerous Goods by Road and its special requirements. Thesis also covers road tanker accidents and the removal of leaked petroleum products. In practical portion the work on resistance testing of asphalt mixtures against several types of fuel is presented.

美國於安隆事件爆發後，其仔細審視國內立法環境，發現外部審計缺乏獨立性、監督會計師的法令缺乏有效性、缺乏公司治理的標準以及證券分析師的利益衝突嚴重。後來又陸續發生了許多企業弊案，如WorldCom、Xerox等，更使股市重挫連連，令美國社會及廣大的投資者飽受打擊，對財務報表嚴重失去信心。 美國立法院在強大壓力之下，在短短八個月通過沙賓法案，此法案堪稱是美國自1930年代證券交易法規制定以來的最大改革，除了加重民事、刑事責任外，對公司負責人、董事會、白領階級的責任更在法條中詳加規定，明確劃分各管理階層之責任，希望能透過完整、嚴格的法令規範來降低弊案再度發生的可能性。所有在美國上市公司包括外國在美國上市公司（Foreign Private Issuer：FPI）必須遵守該法令之要求，期望該法令透過建置一會計監督委員會提供對會計相關產業必要且嚴格的管理架構，取代過去已被證明失敗的自律方式，並讓美國SEC也有更多資源去聘請的更多人員去強化技術架構，以重建投資人重建對資本市場的信心。 然而，當沙賓法案通過之後，不僅對美國本土上市公司造成重大衝擊，同時也對外國企業在美上市的公司造成震撼教育。尤其是中小型企業在遵循沙賓法案第404條坎及美國公開發行公司會計監督委員會(PCAOB)的要求上，所產生的遵循成本及外部審計等費用，無疑是相當幅度的負擔。 實質上，在國際資本市場中美國股市是許多外國企業最大的資金籌措來源，企業可透由發行美國存託憑證(American Depositary Receipts, ADR)募集到所需的資金；但近幾年來由新信託憑證的發行，無論是就數量或發行金額來觀察，均顯示美國證券市場正在流失其競爭優勢的地位。 在2006年共發行139種新的存託憑證，其中以金磚四國(印度、中國、蘇聯及巴西)最多，佔全體總數約49%，然而以其發行種類來區分，GDR的發行數量為90件，佔全體的65%，詳如圖1.1 所示。不禁讓人感到訝異的是，全世界證券市場不是在美國市場嗎？無論是以資金的籌措迅速性及流動性或提高公司的知名度而言，美國的證券市場應是首選才對，但為何新興國家們選擇發行全球信託憑證而不是美國信託憑證？ 本研究期望先就瞭解存託憑發行市場的狀況，從而對美國存託憑證(ADR)及全球存託憑證(GDR)進行探討及比較其間的異同，以及瞭解沙賓法案制度面、法規面等規範，進一步探討沙賓法案與存託憑發行公司的影響，期望藉由本研究提供國內企業赴美國市場發行信託憑證應需考量的因素，並進而提供一些結論及建議參考。

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This thesis presents a concise definition of arbitration as a method of dispute resolution, in particular in international commercial trade. In its seven chapters it contains a brief introduction to the history of international arbitration, its definition as opposed to other forms of alternative dispute resolution or the judiciary, an outline of the progress of operations from before the start of the procedure up until the end of it, and also a consideration of the advantages and disadvantages of arbitration. The first chapter of this thesis deals with the general characteristics of alternative dispute resolution. Disputes shall be defined by their relationship to arbitration, and a brief characterization of the different types of ADR such as mediation, conciliation, mini-trial, etc. will be included. It also outlines the development of arbitration proceedings, in particular in our country. The second chapter includes an introduction to the subject of arbitration. It contains the definition of the concept of international justice, in the context of fundamental theoretical doctrines which define the legal nature of the Institute and the Czech Constitutional Court and the case-law of the Court of Justice of the European Union. Finally, this chapter addresses the categories into which arbitration is...

American Depository Receipts (ADRs) represent shares of foreign firms that are issued and traded in the U.S. Since an ADR and its underlying shares represent ownership interest of the same firm, they should be perfect substitutes in a perfect market. However, market imperfections such as differences in information environment, liquidity, investment and trading restrictions, taxes, control right, corporate governance might make them less-than-perfect substitutes. These imperfections, on the other hand, also present opportunities for research. This dissertation consists of two essays on ADRs, both related to the effects of less-thanperfect information. Specifically, the first essay examines the return and volatility transfers between ADRs and their underlying home shares. Our investigation differs from the previous studies in that we cover substantially more countries and that we attempt to explain the variations in the extents of transfer effects both across firms and across countries. Various hypotheses are developed, based on the premise that barriers associated with trading, investments, and corporate governance would lower the extent or effectiveness of transfers. Overall, our empirical results support these hypotheses. The second essay takes the viewpoint of the issuing firms. Supposedly, an issuer's timing and dollar amount raised depend on the conditions of three markets: its home equity market, the U.S. equity market, and the currency market. From purely the standpoint of information accessibility, ADR issuers are likely to time their issues or set their amounts with respect to the conditions of the home equity market and/or currency market, with which they are more familiar. On the other hand, issuers typically employ the assistance of U.S. investment banks, and therefore they may be well-informed about the U.S. equity market. This is largely an empirical issue. Generally, our empirical results are mixed, but there is somewhat stronger evidence for the U.S. equity market being more important when setting the issue amount. There is also evidence that suggests regulations having influences on such activities.

O objetivo da presente dissertação de mestrado foi o de, a partir de uma análise fática das discussões judiciais travadas entre fisco e contribuinte para solução de controvérsias tributárias, constatar a ineficiência do sistema atualmente posto à disposição dos sujeitos envolvidos em tais relações e buscar soluções processualmente viáveis, com foco em mecanismos consensuais (transação) ou adjudicatórios de base consensual (arbitragem). Para tanto, partiu-se de uma análise do atual cenário dos litígios judiciais envolvendo fiscos e contribuintes, concluindo-se pela incapacidade do sistema a proporcionar soluções satisfatórias e tratamento adequado ao conflito (Parte I, Capítulo 1). Diante da realidade fática enfrentada, o problema é proposto para soluções de controvérsias tributárias, frente ao regime de indisponibilidade do crédito tributário. Na nova moldura das relações que envolvem o Estado, tendo em vista que não se afasta disponibilidade do crédito tributário desde que se dê nos termos da lei (Parte I, Capítulo 2), passou-se a uma análise dos meios atualmente postos à disposição dos fiscos e contribuintes para solução das controvérsias tributárias, vislumbrando-se, ao final, pela viabilidade de adoção de meios alternativos para solução de tais controvérsias (Parte I, Capítulo 3). A segunda parte do estudo é voltada à análise da arbitragem tributária, partindo da arbitrabilidade do crédito tributário (Parte II, Capítulo 1) até os requisitos formais e processuais para adoção de tal método privado e de base consensual para solução de conflitos tributários. Feitas as premissas necessárias, tratou-se dos aspectos processuais da arbitragem tributária, sempre os vinculando à estrita legalidade que permeia tais relações e será premissa de validade do procedimento que se cogita (Parte II, Capítulo 2). Finalmente, na terceira parte é feita a avaliação acerca da transigibilidade das controvérsias tributárias (Parte III, Capítulo 1) para, após, verificar os aspectos processuais da transação tributária, sempre com vistas à legalidade, tipicidade cerrada e limites impostos pela Lei de Responsabilidade Fiscal. / This dissertation aims at looking for feasible solutions from a procedural standpoint, based on a factual analysis of tax judicial lawsuits between the taxpayers and the Government that verified the inefficiency of the system currently made available to the parties involved in the said disputes, focused on the possibility of adopting the arbitration and transaction. Initially, it is discussed the current scenario of the judicial tax litigation, which resulted in the conclusion of the inability of the system to provide satisfactory solutions and appropriate treatment to the relevant conflicts (Part I, Chapter 1). Given such scenario, the proposed problem is how to use consensual mechanisms (transaction) or adjudicatory-based consensus procedures (arbitration) to resolve tax controversies, vis a vis the regime of unavailability of the tax credit. In the new framework of relations involving the States, which allows the availability of the tax credit strictly under the law (Part I, Chapter 2), it is analyzed the ways currently available to the tax authorities and taxpayers for the resolution of tax controversies and it is concluded for the feasibility of adopting alternative dispute resolution (ADR) methods (Part I, Chapter 3), in addition to the adjudicative resolution of the conflicts. Then, the second part of the study is focused on the analysis of tax arbitration, moving from the arbitrability of the tax credit (Part II, Chapter 1) to the substantive and procedural requirements for adopting such a method private and consensual-based for resolving tax disputes. As the necessary premises were confirmed, it is analyzed the procedural aspects of tax arbitration, always linking them to the strict legality that permeates tax matters and will utmost validate the arbitration for tax matters (Part II, Chapter 2). Finally, the third part is an evaluation about the possibility of tax transaction (Part III, Chapter 1); after that, it is analyzed the procedural aspects of the transaction for tax purposes, always under the strict legality and the limits imposed by the Fiscal Responsibility Law (Part III, Chapter 2).