Made available in DSpace on 2016-03-15T19:34:14Z (GMT). No. of bitstreams: 1 RENATO RIBEIRO DE ALMEIDA.pdf: 1434838 bytes, checksum: 785c9cb2927d7312172125601376e3c9 (MD5) Previous issue date: 2014-02-10 / Universidade de São Paulo / This master dissertation aims to systematize and provide discussions on the chances of acquiring ineligibility that follow bad representatives, especially after the introduction or modification of conducts arranged in Complementary Law No. 135/2010, popularly titled lei da ficha limpa amending the Supplementary Law No. 64/1990. It aims to systematize, in a single text, all the situations covered by the new legislation restricting the eligibility of those who are already in the exercise of political elective office, discussing what are the main legal nuances that, while restricting eligibility, concern, in general, the whole Brazilian society. Besides the specific subject of great legal significance which concerns the hypotheses about the acquisition of ineligibility during the period of elective office, this work will hold a debate about the principle of good governance and how it has been dealed by the international doctrine. This principle postulated in the Federal Constitution in Article 37, but also found throughout the constitutional text, argues that public managers, especially those agents with electoral and political mandate, with special emphasis on those dealing with public funds, have, as a functional duty, the obligation of providing proper accountability and transparency in their political- administrative acts featuring what can be named positive provisions of the State. / A presente dissertação de mestrado tem por objetivo sistematizar e estabelecer discussões sobre as hipóteses de aquisição de inelegibilidade a que estão sujeitos os maus mandatários de cargos eletivos, sobretudo após a introdução ou alteração de condutas dispostas na Lei Complementar n° 135/2010, popularmente intitulada Lei da Ficha Limpa, que alterou a Lei Complementar nº 64/1990. Objetiva-se sistematizar, em um único texto, todas as situações previstas pela nova legislação que restrinjam a elegibilidade daqueles que já se encontram no exercício de mandato político-eletivo, discutindo quais são as principais nuances jurídicas que, ao restringir a elegibilidade, atingem, de forma geral, toda a sociedade brasileira. Além da temática específica e de grande relevância jurídica sobre hipóteses de aquisição de inelegibilidade no exercício de mandato eletivo, este trabalho terá como pano de fundo o debate acerca do princípio da boa governança ou good governance, como é tratado pela doutrina internacional. Tal princípio, postulado na Constituição Federal principalmente no artigo 37, mas encontrado também ao longo de todo texto constitucional, dispõe que os gestores públicos, sobretudo os agentes com mandato político-eleitoral, com especial ênfase naqueles que lidam com recursos públicos, possuem, como dever funcional, a devida prestação de contas e a transparência em seus atos político-administrativos, caracterizando, desta forma, o que se pode chamar de uma prestação positiva do Estado.

This study investigates the everyday practices of young children acting in their social worlds within the context of the school playground. It employs an ethnographic ethnomethodological approach using conversation analysis. In the context of child participation rights advanced by the United Nations Convention on the Rights of the Child (UNCRC) and childhood studies, the study considers children’s social worlds and their participation agendas. The participants of the study were a group of young children in a preparatory year setting in a Queensland school. These children, aged 4 to 6 years, were videorecorded as they participated in their day-to-day activities in the classroom and in the playground. Data collection took place over a period of three months, with a total of 26 hours of video data. Episodes of the video-recordings were shown to small groups of children and to the teacher to stimulate conversations about what they saw on the video. The conversations were audio-recorded. This method acknowledged the child’s standpoint and positioned children as active participants in accounting for their relationships with others. These accounts are discussed as interactionally built comments on past joint experiences and provided a starting place for analysis of the video-recorded interaction. Four data chapters are presented in this thesis. Each data chapter investigates a different topic of interaction. The topics include how children use “telling” as a tactical tool in the management of interactional trouble, how children use their “ideas” as possessables to gain ownership of a game and the interactional matters that follow, how children account for interactional matters and bid for ownership of “whose idea” for the game and finally, how a small group of girls orientated to a particular code of conduct when accounting for their actions in a pretend game of “school”. Four key themes emerged from the analysis. The first theme addresses two arenas of action operating in the social world of children, pretend and real: the “pretend”, as a player in a pretend game, and the “real”, as a classroom member. These two arenas are intertwined. Through inferences to explicit and implicit “codes of conduct”, moral obligations are invoked as children attempt to socially exclude one another, build alliances and enforce their own social positions. The second theme is the notion of shared history. This theme addresses the history that the children reconstructed, and acts as a thread that weaves through their interactions, with implications for present and future relationships. The third theme is around ownership. In a shared context, such as the playground, ownership is a highly contested issue. Children draw on resources such as rules, their ideas as possessables, and codes of behaviour as devices to construct particular social and moral orders around owners of the game. These themes have consequences for children’s participation in a social group. The fourth theme, methodological in nature, shows how the researcher was viewed as an outsider and novice and was used as a resource by the children. This theme is used to inform adult-child relationships. The study was situated within an interest in participation rights for children and perspectives of children as competent beings. Asking children to account for their participation in playground activities situates children as analysers of their own social worlds and offers adults further information for understanding how children themselves construct their social interactions. While reporting on the experiences of one group of children, this study opens up theoretical questions about children’s social orders and these influences on their everyday practices. This thesis uncovers how children both participate in, and shape, their everyday social worlds through talk and interaction. It investigates the consequences that taken-for-granted activities of “playing the game” have for their social participation in the wider culture of the classroom. Consideration of this significance may assist adults to better understand and appreciate the social worlds of young children in the school playground.

Το ζήτημα της μέτρησης των οικονομικών επιπτώσεων του τουρισμού (σε νομισματικά και μη νομισματικά μεγέθη) σε μία οικονομία αναφοράς έχει απασχολήσει έντονα την διεθνή κοινότητα. Ιδιαίτερα δε, έχει επισήμως αναγνωρισθεί ότι οι διάφορες μέχρι πρόσφατα σχετικές μετρήσεις ήταν αποσπασματικές, μη ορθολογικά συγκροτημένες και μη ολοκληρωμένες, έτσι ώστε να μην παρουσιάζεται η πραγματική συνολική εικόνα του ετήσιου μεγέθους του τουρισμού σε μία χώρα. Το ίδιο έχει αναγνωρισθεί επισήμως και στην Ελλάδα για τις διαδικασίες που ακολουθούντο έως σήμερα. Ο τουρισμός συνιστά ένα φαινόμενο που από οικονομικής απόψεως σημαίνει την ενεργοποίηση μίας ιδιαίτερα διαμορφούμενης ατομικής κατανάλωσης, για συγκεκριμένο χρονικό διάστημα, από τους επισκέπτες στον τόπο της επίσκεψης. Για την ικανοποίηση αυτής της ζήτησης για κατανάλωση η πλευρά της προσφοράς πρέπει να ανταποκριθεί. Αυτό σημαίνει τη μεταβολή σε κάθε μακροοικονομικό μέγεθος σε μία οικονομία. Οι μεταβολές αυτές πρέπει να διερευνηθούν και να μετρηθούν. Μόνο κάτω από αυτή τη διαδικασία είναι δυνατό να αναδειχθεί η συνεισφορά του τουρισμού στο σύνολο της οικονομίας, και να παρέχεται έτσι η αναγκαία πληροφορία για την χάραξη στρατηγικής και τις πολιτικές αποφάσεις, τόσο για το δημόσιο όσο και για τον ιδιωτικό τομέα. Συνεπώς, με βάση τη μέχρι σήμερα αδυναμία του κλασσικού εθνικολογιστικού συστήματος να παρέχει από την πλευρά της προσφοράς τις αναγκαίες αξιόπιστες μετρήσεις για την εξέλιξη του ετήσιου μακροοικονομικού μεγέθους του τουρισμού, αναπτύχθηκε και τέθηκε στη δημόσια διεθνή συζήτηση ένα ειδικό για το σκοπό αυτό εργαλείο, ο Δορυφόρος Λογαριασμός Τουρισμού (ΔΛΤ). Η διερεύνηση, η καταγραφή και η μεθοδολογική συγκρότηση του αναγκαίου για την Ελληνική οικονομία «ΔΛΤ» αποτελεί το αντικείμενο της παρούσας εργασίας. Η ανάλυση ξεκινά από την παρουσίαση του Συστήματος Εθνικών Λογαριασμών (ΣΕΛ) και των αδυναμιών να αντιμετωπίσει το τουριστικό φαινόμενο ως αναλυτική κατηγορία της εθνικής οικονομίας. Η εργασία συνεχίζεται με ανάλυση του ζητήματος του ΔΛΤ και καταλήγει ειδικά στην Ελληνική περίπτωση όσον αφορά την πρόοδο που έχει μέχρι σήμερα επιτευχθεί. Παρέχεται έτσι για πρώτη φορά για την ελληνική πραγματικότητα μία ολοκληρωμένη και προσαρμοσμένη παρουσίαση και ανάλυση των σχετικών ζητημάτων, με παράλληλη εμπειρική και μεθοδολογική κριτική των αντίστοιχων ενεργειών. Διευκρινίζονται έτσι τεκμηριωμένα διάφορα ζητήματα με κύριο αυτό του «τουριστικού τομέα» και της «τουριστικής βιομηχανίας». / The measurement of the economic impact of tourism (in monetary and non monetary data) in a reference economy is an issue of international concern. Especially, it has been officially accepted that the various relative measurements in the past were partial, not rationally structured, and not fully integrated. So, a complete picture for the real annual magnitude of tourism was not available. This is also the case of Greece for the procedures that have been followed in the past, as it has been officially accepted. From economic aspect, tourism is a phenomenon that means the activation of a specially formed individual consumption, for specific time, of visitors in the place of visit. In order this consumption demand to be satisfied, the supply side must meet it. That means the change in any macroeconomic item in an economy. These changes must be observed and measured. Only under this procedure the total contribution of tourism in an economy will be possible to be revealed, and the needed information for the strategic planning and political decisions, both for public and private sector, will be provided. Therefore, based on the weakness of the traditional system of national accounts to provide from the supply side the needed and credible measurements for the annual change of the size of tourism in macroeconomic terms, it has been developed and entered the international debate a special purpose tool, the Tourism Satellite Account (TSA). Researching, examine, writing down, and the methodological setting-up of the necessary for the Greek economy TSA constitute the subject of the present thesis. Starting point of the analysis is a presentation of the System of National Accounts and its weakness to cope with tourism phenomenon as a distinct category of national economy. An analysis of the TSA is following, and the doctoral thesis closes specifically with the case of Greece regarding the progress that has been achieved to date. Thus, for Greece, it is provided for the first time a complete and adapted presentation and analysis of that issue of concern, including an empirical and methodological criticism of the corresponding work. That leads in documenting and casting light on various issues, of which of much importance is that of “tourist sector” and “tourist industry”.

Ο σχεδιασμός και η εφαρμογή Περιφερειακών Δορυφόρων Λογαριασμών Τουρισμού (Π-ΔΛΤ) στον ελλαδικό χώρο αποτελεί ένα από τα κύρια ζητούμενα από πλευράς τουριστικής και γενικότερα οικονομικής πολιτικής σε επίπεδο περιφέρειας. Η παρούσα διατριβή προσεγγίζει το πλαίσιο των Δορυφόρων Λογαριασμών Τουρισμού (ΔΛΤ) και την μεθοδολογία προσαρμογής τους σε περιφερειακό επίπεδο. Παρεμβαίνει με τις απαραίτητες μεθοδολογικές αναδιατάξεις σε ένα συστηματοποιημένο πλαίσιο που προτείνει ο Παγκόσμιος Οργανισμός Τουρισμού (ΠΟΤ) για την αξιολογική προσέγγιση των στατιστικών πηγών και δεδομένων με αναλυτική αξία για την κατάρτιση ΔΛΤ. Οι αναδιατάξεις στο πλαίσιο συντελούνται σε δύο επίπεδα. Το πρώτο αφορά στην επέκταση των αναλυτικών του δυνατοτήτων σε περιφερειακό επίπεδο ανάλυσης. Σε δεύτερο επίπεδο οι τροποποιήσεις στο πλαίσιο ακολουθούν τις θεωρητικές και μεθοδολογικές αναθεωρήσεις που έχουν συντελεστεί στα προσφάτως αναθεωρημένα διεθνή πρότυπα για την τουριστική στατιστική, τους Δορυφόρους Λογαριασμούς Τουρισμού και τα μακροοικονομικά πλαίσια με τα οποία συνδέονται. Ως παράδειγμα εφαρμογής του αναβαθμισμένου πλέον πλαισίου έχει επιλεγεί η περίπτωση της Ελλάδος. Η μεθοδολογική και αξιολογική προσέγγιση της διατριβής επιφέρει βελτιώσεις στο πλαίσιο καταγραφής και αξιολόγησης του ΠΟΤ και χαρτογραφεί το στατιστικό σύστημα της χώρας κατά τρόπο συστηματοποιημένο ως προς τις αναλυτικές ανάγκες των Π-ΔΛΤ, συνιστώντας ένα από τα πρώτα θεμελιώδη βήματα προς την μακρά και απαιτητική πορεία για την κατάρτισή τους στην χώρα μας. / Designing and implementing Regional Tourism Satellite Accounts (R-TSA) in Greece is one of the key objectives in terms of tourism and general economic policy at regional level. This thesis approaches the Tourism Satellite Account (TSA) framework and its methodological adaptation to regional level. It proposes the necessary methodological adjustments in a systematic framework recommended by the World Tourism Organization (UNWTO) for documenting tourism statistics for TSA compilation. Framework adjustments take place at a twofold level: a) expanding the analytical capability at regional level and b) adapting the structure according to the theoretical and methodological revisions that have taken place in recently revised international standards for tourism statistics, Tourism Satellite Accounts and the macroeconomic frameworks with which they are linked. Greece has been chosen as a case study for applying the adjusted framework at regional level. The followed methodological and evaluative approach has improved the UNWTO framework for documenting tourism statistics and has led to a systemised mapping of the Greek statistical system in relation to the analytical needs projected for the compilation of R-TSAs, constituting one of the first fundamental steps towards a long and demanding process.

The focus of this thesis is on Advance Fee Fraud (419 scams) on how it is executed and more importantly, on how it can be prevented. The research addresses the origins of AFF, the nature and extent of this crime and how the perpetrators are able to defraud their victims. The research described, examined and analysed the crimes, the perpetrators, the victims, adjudication and the prevention strategies of this fraud. Information was gathered through literature and empirical research. A qualitative research method was used to gather information from AFF offenders who were incarcerated in South African prisons in 2005. The results of the empirical research were carefully examined, analyzed and integrated into the various chapters of this thesis. A theoretical framework was also developed in an attempt to explain this complex phenomenon. The findings and recommendations in terms of the crimes, the criminals, the victims, adjudication and prevention were also made and some suggestions for further research thereof were also cited. / Criminology and Security Science / D. Litt. et Phil. (Criminology)

The dissertation deals with legal, accounting and taxation aspects of liquidation of trading corporations. Based on an analysis, it evaluates aspects in the liquidation process of trading corporations under the conditions of the Czech Republic´s legislation. It provides an outline of the liquidation process and the liquidator´s activities, it points out legislative changes and hazard moments of the liquidation process.

Submitted by Manuela de Albuquerque Montenegro (manuamonty@gmail.com) on 2016-02-10T17:10:15Z No. of bitstreams: 1 Dissertacao_Manuela_Montenegro.pdf: 902052 bytes, checksum: 9a0976ea40ce5b9c8f4612f60ad30fb4 (MD5) / Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Manuela, boa tarde Devido às normas da ABNT, por gentileza, realizar o seguinte ajuste: - Capa: Seu nome deve constar somente no centro da página. - Onde consta São Paulo 2015, alterar o ano para 2016, pois sua apresentação ocorreu em 2016. Após alterações, realizar uma nova submissão. Att on 2016-02-11T17:23:32Z (GMT) / Submitted by Manuela de Albuquerque Montenegro (manuamonty@gmail.com) on 2016-02-11T23:44:49Z No. of bitstreams: 1 Dissertacao_Manuela_Montenegro.pdf: 900458 bytes, checksum: 2af727e90538f9bc04bf31e9d549e35f (MD5) / Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2016-02-12T19:14:43Z (GMT) No. of bitstreams: 1 Dissertacao_Manuela_Montenegro.pdf: 900458 bytes, checksum: 2af727e90538f9bc04bf31e9d549e35f (MD5) / Made available in DSpace on 2016-02-15T11:11:16Z (GMT). No. of bitstreams: 1 Dissertacao_Manuela_Montenegro.pdf: 900458 bytes, checksum: 2af727e90538f9bc04bf31e9d549e35f (MD5) Previous issue date: 2016-01-20 / The non-maturing deposits are an important source of funding for financial institutions, and imposes a challenge on risk market and liquidity management because of the lack of contractual maturity. The depositors can withdraw the invested amount, as well as investing new amounts, without any contractual penalties. Currently, there is no regulatory standard model to measure de interest rate risk and capital requirements for this accounts. However, there are new regulatory demands that, among other things, aim to standardize the non-maturing accounts models, increasing the comparability between financial institutions risk profiles. These regulatory demands increase the need of quantitative models that defines the run-off profile of this accounts or the evolution of the deposits account volumes through time. This study proposes an approach to model the expected deposits cash flows which will enable to measure the interest rate risk and present its application under the new regulatory rules for capital requirement that are been proposed. As a result we calculate the interest rate risk and the capital requirement for a hypothetical balance sheet. / Os depósitos sem vencimento são uma importante fonte de funding das instituições financeiras, e apresentam um desafio na gestão dos riscos de juros e liquidez, por não apresentarem um vencimento definido. Os depositantes podem sacar o montante de suas aplicações, bem como aportar novos volumes, a qualquer tempo sem a incidência de penalidades. Atualmente não há um modelo regulatório padronizado para mensurar o risco de juros desses produtos, bem como seu requerimento de capital. No entanto, novas regulamentações tem surgido com o intuito de, dentre outras coisas, trazer certa padronização para a modelagem dos depósitos sem vencimento, aumentando a comparabilidade do perfil de risco entre instituições financeiras. Essas regulamentações aumentam a necessidade de modelos quantitativos que definam um perfil de run-off da carteira ou de evolução dessa carteira no tempo. Este estudo tem como objetivo propor uma abordagem para modelar os fluxos de caixa esperados dos depósitos de poupança que possibilitará calcular o risco de mercado e apresentar sua aplicação dentro das novas normas de requerimento de capital que estão sendo propostas. Como resultado calculamos o risco de mercado e requerimento de capital para um balanço teórico.

This study aimed to develop a causal chain that illustrates the path through which a variety of factors influence consumer financial vulnerability. In order to achieve the stated aim, it was necessary to firstly identify the factors that gave rise to consumers being financially vulnerable. Secondly, the nature of the causal chain between the identified factors was determined. Thirdly, the causes of consumer financial vulnerability according to key informants in the financial services industry were determined. Finally, based on the results of the first three stages, possible explanations for consumer financial vulnerability were provided. Before the construction of the causal chain could be explored, a theoretical framework regarding household financial position as well as financial attitudes and behaviours was provided. The theoretical framework was supported by a description of the linkages through which consumers function and transact in an economy by applying chain reasoning. The chain reasoning was extended by providing financial statements reflecting the results of consumers’ interactions in the macroeconomy with an extract from the national accounts of South Africa presenting the income statements, balance sheets and relevant financial ratios of consumers for the period in which the research was conducted (2008 to 2009). For this study, the explanatory sequential mixed methods design was deemed appropriate to achieve the proposed research objectives. The research process firstly consisted of a quantitative strand where the possible causes for consumer financial vulnerability were identified after which the results were validated with data obtained in the second phase by means of four focus group discussions. To determine the factors giving rise to and establish the causal chain of overall consumer financial vulnerability, regression analysis was conducted. Based on the results of the regression analysis, it became evident that the financial vulnerability chain is not a singular linear process but rather a non-linear process (with contemporaneous and singular linkages) with a variety of factors influencing financial vulnerability, but also influencing each other over time. / Management Accounting / D. Accounting Science

In South Africa, less than 10% of individuals are financially independent after retirement, with an increasing number becoming dependent on social grants from government – hence the importance of analysing the asset composition of high net worth individuals who have achieved financial independence. To achieve the aim of this study, it was first necessary to define net worth and to develop a theoretical framework of the assets and liabilities included in the measurement of an individual’s net worth and how these assets and liabilities should be valued. A definition of high net worth individuals was then formulated. Secondly, the factors influencing the asset composition of high net worth individuals, as well as selected demographic factors that influence net worth, were investigated. Finally, following a quantitative approach, data collected from the liquidation and distribution accounts of deceased individuals were analysed according to the developed framework. The results of this study suggest that are indeed differences in the contribution of the different asset types when measured using the mean, relative contribution and importance of the asset class in comparison with total assets. Further analysis revealed that the richest individuals included in the survey invested more in shares than the other groups for whom immovable property was the primary asset. Based on the analysis of selected demographic factors, the findings indicated that for many of the dependent variables, the asset used most by respondents in that group was not the same asset that made the highest contribution to the net worth of the individuals in the group. / Taxation / M. Com. (Accounting)

Après avoir quitté le monde de la réprobation, le concubinage a intégré l'ordre social et par suite, l'ordre juridique. Le concubinage est devenu l'une des conjugalités. Contrairement au législateur français, le législateur polonais n'a pas donné de définition du concubinage. Nonobstant cette différence, les éléments constitutifs du concubinage dans les deux systèmes légaux se ressemblent. Le concubinage se caractérise tant en France qu'en Pologne par: l'absence de lien juridique entre les concubins, la monogamie, la stabilité et la continuité et la communauté de vie. Dans les deux pays, le concubinage n'est pas juridiquement inorganisé. Le concubinage ne fait naître aucun droit ni obligation entre concubins, que ce soit sur le plan personnel ou patrimonial. / After leaving the world of disapproval, concubinage has integrated the social order and consequently the legal order. In French law, cohabitation is legally defined. In Poland, a legal definition of cohabitation does not exist. Notwithstanding this difference, the elements of cohabitation in the two legal systems are similar. Cohabitation is characterized in France and in Poland by the absence of a legal relationship between partners, monogamy, stability and continuity, and community of life. In both countries, concubinage is not legally organized. Cohabitation does not create any rights or obligations between the cohabitants, whether in a personal, property or financial sphere. Property relationships of cohabitants and their liquidation pose many difficulties. In order to legally qualify the economic acts of the cohabitants, it is necessary to retrospectively analyse the facts.