Este estudo tem por objetivo analisar e reconstruir os fundamentos da Teoria da Tributação e do Direito Tributário que regem a incidência do Imposto de Renda sobre operações conduzidas nos mercados financeiro e de capitais. Examinam-se, num primeiro momento, os preceitos norteadores da eqüidade, eficiência (nos seus dois vieses de neutralidade e desenvolvimento), simplicidade e conveniência, verificando-se em que medida o ordenamento jurídico-tributário posto está em consonância com a Teoria da Tributação. Na seara da Teoria da Tributação, destaque é dado ao trade-off (ou dilema) entre eficiência e eqüidade relativo à tributação da renda auferida nos mercados. Em momento subseqüente, analisam-se as regras constitucionais e complementares que moldam a incidência do Imposto de Renda e a maneira pela qual princípios e mandamentos constitucionais, concernentes à seara tributária ou não, atuam em relação à tributação da renda obtida nos mercados financeiro e de capitais. Nessa toada, papel de relevo possui a relação conflituosa existente entre o mandamento da tributação conforme a capacidade contributiva e a possibilidade de instituição de normas tributárias indutoras visando a objetivos extrafiscais. / This paper aims at analyzing and reconstructing the fundamentals of the Taxation Theory and of the Tax Law that guide the assessment of the Income Tax on transactions carried out within the financial and capital markets. At a first moment, we examine the guiding precepts of equity, efficiency (in its two aspects of neutrality and development), simplicity and convenience, then verifying in what measure the legislation in force is adequate in light of the Taxation Theory. In the field of the Taxation Theory, we highlight the trade-off between efficiency and equity in relation to the taxation of the income obtained in the markets. Afterwards, we analyze the constitutional and complementary rules that shape the assessment of the Income Tax and the manner by which tax and non-tax constitutional principles and guidelines act as regards the taxation of the income obtained within the financial and capital markets. In this sense, a paramount role shall be attributed to the conflictive relation between the ability-to-pay rule and the possibility of enacting tax norms aiming at non-fiscal purposes.

Made available in DSpace on 2016-04-26T20:24:16Z (GMT). No. of bitstreams: 1 Debora de Assis Pacheco Andrade.pdf: 1091471 bytes, checksum: f9f98737623e336f649988b3efc20f8b (MD5) Previous issue date: 2016-03-03 / This study analyzes whether the external control exercised by the Brazilian Federal Court of Auditors (Tribunal de Contas da União) on administrative contracts is within its constitutional and infra constitutional competences. The analysis of cases judged the by Brazilian Federal Court of Auditors in the last five years shows that their practice is not fully consistent with the constitutional and legal basis, basically due to the following evidence: decisions on such matters which go beyond the financial-budget issue; which review discretionary choices of the public administrator and that interfere in contractual arrangements concluded between the public authorities and the private parties. Indeed, it was noted that the Brazilian Federal Court of Auditors, imbued with the relevant mission to protect the public treasury and to contribute to the improvement of public administration, has expanded its activities beyond the examination of accounts, trespassing exclusive competes of the executive and legislative powers. On the other hand, a tendency to approximate the public administrator and the contracted party was noted in the Brazilian Federal Court of Auditors, revealing a change in its institutional nature marked by a punitive character to a conciliatory and collaborative approach. This shift in the focus of the Brazilian Federal Court of Auditors can operate as an important inducer of the national economic development, as long as limited to matters within its jurisdiction and respecting administrative choices / O presente estudo avalia se o controle exercido pelo Tribunal de Contas da União sobre os contratos administrativos encontra guarida nas suas competências constitucionais e infraconstitucionais. A análise de julgados prolatados pelo Tribunal de Contas da União nos cinco últimos anos revela que a sua atuação não se coaduna plenamente com as bases constitucionais e legais, em virtude, basicamente, das seguintes evidências: decisões que recaem sobre matéria que extrapolam a temática financeiro-orçamentária; que revisam escolhas discricionárias feitas pelo administrador público e que interferem em cláusulas contratuais celebradas entre o Poder Público e o particular. Com efeito, notou-se que o Tribunal de Contas da União, imbuído da relevante missão de salvaguardar o patrimônio público e de contribuir para o aprimoramento da gestão pública, expandiu a sua atuação para além do exame das contas, invadindo esferas que competem exclusivamente aos Poderes Executivo e Legislativo. Por outro lado, notou-se haver no Tribunal de Contas da União uma tendência de se aproximar do administrador público e do contratado, revelando uma alteração na sua natureza institucional, marcada pelo caráter sancionatório, para uma postura conciliadora e colaborativa. Essa mudança no eixo de atuação do Tribunal de Contas da União, se adstrita às matérias da sua jurisdição e respeitadas as escolhas administrativas, pode operar como um importante indutor do desenvolvimento econômico nacional

O programa nuclear brasileiro, materializado pelo do Acordo com a Alemanha, é o objeto do presente trabalho. O programa foi um dos grandes projetos do governo Geisel (1974-79), inserido em um conjunto mais amplo de investimentos que representava uma resposta à crise deflagrada pelo choque de petróleo de 1973 e que pretendia mudar a orientação do desenvolvimento brasileiro. Mostrando que o debate sobre a questão nuclear sempre esteve ligado à discussão sobre os caminhos para o desenvolvimento nacional, a pesquisa investiga o programa nuclear como parte integrante do II Plano Nacional de Desenvolvimento (1975-1979), proposto pelo governo Geisel. Ao lado de outros grandes projetos energéticos e de setores básicos da indústria, o programa nuclear contribuiria para impulsionar o crescimento brasileiro, alçar o desenvolvimento nacional a novo patamar e reduzir de modo significativo a dependência externa. Na primeira parte o trabalho debruça-se sobre as motivações e a racionalidade do programa, depois de uma recapitulação dos seus antecedentes e das negociações que resultaram no Acordo. A ideia difusa que os vários atores acalentaram por mais de um quarto de século materializou-se como um programa que inicialmente gerou grande entusiasmo. Aprovado por unanimidade pelo Congresso em 1975, três anos depois o programa era objeto de uma Comissão Parlamentar de Inquérito aberta no Senado. Para compreender por que e como atores específicos, centrais para o programa, abandonaram o entusiasmo e deixaram em curto intervalo de tempo de apoiá-lo, a segunda parte da pesquisa dedica-se à análise de três atores relevantes: os empresários, sobretudo os do setor de equipamentos pesados, que seriam beneficiados por um grande pacote de encomendas; os dois segmentos da burocracia estatal diretamente afeitos ao programa, os nucleocratas e o segmento mais tradicional do setor elétrico; e os cientistas, titulares históricos do tema, secundarizados pelo programa. / The Brazilian Nuclear Program, brought into being by the Brazil-Germany Nuclear Agreement, is the object of this study. The program was one of the great projects of the Geisel administration (1974-1979), within a wider set of investments that comprised a reply to the crisis triggered by the 1973 oil shock and aimed to change the direction of Brazilian development. Showing how the debate on the nuclear question was always closely linked to the discussion as to the paths of national development, the present work investigates the nuclear program as an integral part of the II Plano Nacional de Desenvolvimento (2nd National Development Plan), proposed by the Geisel administration. Alongside other major energy projects and projects directed towards basic industrial sectors, the nuclear program contributed to boost Brazilian growth, to raise national development to a new level and significantly reduce dependence on external sources. In the first part of this work, we discuss the motivations and rationale of this program, after a review of its history and of the negotiations that resulted in the Agreement. The vague idea that various actors entertained for more than a quarter of a century took shape as a project within the new national development plan. This project initially generated widespread enthusiasm. In order to understand why and how specific actors, central to the program, became disenchanted and, in a short period of time, withdrew their support, the second part of this work is dedicated to the analysis of three relevant actors: the business sector linked to heavy equipment, who would have benefitted from a large amount of orders; the two segments of state bureaucracy more directly linked to the program (the nucleocrats) and the more traditional ones from the electricity sector; and finally, the scientists, historical leaders of the initiative, relegated to second place by the program. By recognizing that the nuclear program is linked to an uncommon industrial sector, characterized by high industrial and technological complexity, this work discusses the reasons for its failure and endeavours to acquire insights into the process of constructing public policies and the requirements for their efficacy.

檔案館是指一個機構或行政單位負責檔案資料的辦識、鑑定、登錄、保存、編排、描述與提供參考服務。國家檔案館亦可被稱為國家公共檔案館或公共檔案館。它是檔案館的其中一種。由國家各級政府設立並領導，負責接收和管理一定範圍的具有社會和歷史價值的各種檔案，並提供社會利用的重要文化事業機構。 檔案是傳承歷史及人類知識的最佳媒介，檔案管理人員則是手握傳承鑰匙的主要角色，而檔案管理機關則是重要歷史見證者及紀錄者。在臺灣及澳門最高檔案管理機關，對於了解該地區在檔案事業管理及發展上是十分值得研究的對象。檔案行政構在兩地有所不同，筆者對此作比較時會偏向法規、功能以及兩地檔案機關在位階的定位。 透過比較對上述兩地政府機關的體系進行比較研究，比較分析兩地在檔案法、檔案管理行政體制(以檔案管理局與澳門歷史檔案館為研究對象)以及檔案機關之功能任務的異同。冀能了解兩地的檔案管理事業發有何異同之處。 / Archives can be referred to an institution or administrative unit which is responsible for archival identification, appraisal, log in, preservation, arrangement, description and reference service. The National Archives can be also known as the National Public Archives or Public Archives. It is a type of the archives, which is established by the national governments, responsible for various archives with social and historical values, and distributed to fulfil the usage of social and cultural organizations. Archives is the best medium of human knowledge and historical heritage, records management staff are holding the key to a major role in transmission, and archival management institution is an important witness of history and archives holder. By studying about the highest management authority of Archives in Taiwan and Macau, it can help to understand the differences between the region and the development of the Archive Management. Archives administrative structures differ in these two places, this study is focusing on comparing the archival laws, functions and .organization structures of the two places mentioned above. A comparative study of these two archival institutions through the comparison, analyzing the two places in the differences of Archives Act, the administrative management system (National Archives Administration National Development Council and Historical Archives of Macao) and the functional tasks of them can help to deepen understanding the similarities and differences between both parties.

COSTA, C. G. F. Desigualdade, pobreza e governança: uma agenda para Timor-Leste. 2014. 209 f. Tese (Doutorado em Desenvolvimento e Meio Ambiente) - Centro de Ciências, Universidade Federal do Ceará, Fortaleza, 2014. / Submitted by Daniel Eduardo Alencar da Silva (dealencar.silva@gmail.com) on 2015-01-29T17:51:40Z No. of bitstreams: 1 2014_tese_cgfcosta.pdf: 8891790 bytes, checksum: 91cb42ef4c22d106bdb2d8bbf368d24f (MD5) / Approved for entry into archive by José Jairo Viana de Sousa(jairo@ufc.br) on 2015-03-30T22:10:01Z (GMT) No. of bitstreams: 1 2014_tese_cgfcosta.pdf: 8891790 bytes, checksum: 91cb42ef4c22d106bdb2d8bbf368d24f (MD5) / Made available in DSpace on 2015-03-30T22:10:01Z (GMT). No. of bitstreams: 1 2014_tese_cgfcosta.pdf: 8891790 bytes, checksum: 91cb42ef4c22d106bdb2d8bbf368d24f (MD5) Previous issue date: 2014 / The theme of this thesis - "INEQUALITY, POVERTY AND GOVERNANCE: AN AGENDA FOR EAST TIMOR" - stems from an interest to assess the influence of key-actors - NGOs, national governments and the United Nations System - in policy development, in developing countries that emerge from serious conflicts; in particular we search for solutions to deal with the problem of how to evaluate governance, policies and the development path in countries without reliable and structured data. This research animes to contribute to the debate on the influence of NGOs, national governments and the United Nations System on issues concerning governance, sustainable development and environment issues in developing countries that emerge from conflict featuring unconsolidated democracies; We analysed the case of East Timor, between 1999 and 2012, on issues related to social, gender and income inequality and a variety of global issues like climate change and poverty levels, based on the Millennium Development Goals (MDGs). The theoretical and methodological basis of this study was Melucci (1991). Notwithstanding this study is stakeholder-oriented based on inter- and transdisciplinary research, on multi-level and participatory governance theories and political philosophy, with focus on horizontal and environmental policy integration and processes as well as questions of legitimacy, accountability and sustainability based on the analysis of secondary sources (text, numbers, images, etc.) and collection of primary empirical data in the field, in 2012, for policy analysis in different contexts - a necessary step due to the fragility and often lack of reliable data and audited information. We analysed official documents and reports such key UN-resolutions, the Timor-Leste National Development Plan (NDP), the Millennium Development Goals Reports (MDGs), Human Development Reports (HDR), Evolution of the Human Development Index (HDI), scientific articles and several technical reports released by development agencies such as ABD, FAO, UNDP and others. We observed a huge discrepancy between rhetoric and practice concerning the key-actors participation as well as noticeable flaws in policy conduction at various levels. Transparency levels are incredibly low and it permeates all levels of the government. The impression one gets is that there was an interest in promoting the pacification process to enable foreign companies to extract oil at low risk, while issues related to governance, accountability and transparency were neglected. It is argued that such challenges were less a matter of rules and regulations then basic approaches, attitudes and power relations. It is possible that these key-actors, in general, did not succeed in find ways to change their approach during the years of stabilization; with little or no progress on issues related to human development, poverty and inequality reduction. Instead of fostering the development of a viable and autonomous civil society its results have demonstrated the depletion of a model of development that on one hand was efficient on the pacification process while on the other hand have failed in the promotion of opportunities, governance and sustainable development. Finally, we conclude that socioeconomic peculiarities and policies adopted in developing countries that emerge from serious conflicts should not be seeing as specific procedural and institutional factors replicable from stabilized societies, it is necessary to draw up a better database and a set of analysis tools based on the peculiar conditions of developing countries emerging from different forms of conflict focusing on mechanisms that promote good governance, transparency and accountability. As final considerations, to support Timor-Leste’s sustainable development policies, we point out the need to relativize the implementation of criteria considered necessary for good governance, establish a hierarchy over time and across priorities in development programs and projects, which must be guided by the specificities of particular contexts. This research contributed to the debate on the influence of NGOs, national governments and the United Nations System on issues concerning governance, sustainable development and environmental related issues in developing countries that emerge from conflict featuring unconsolidated democracies; We analysed the case of East Timor, between 1999 and 2012, on issues related to social, gender and income inequality and a variety of global issues like climate change and poverty levels, based on the Millennium Development Goals (MDGs). The theoretical and methodological basis of this study was Melucci (1992). This study is stakeholder-oriented based on inter- and transdisciplinary research, on multi-level and participatory governance theories and political philosophy, with focus on horizontal and environmental policy integration and processes as well as questions of legitimacy, accountability and sustainability. based on the analysis of secondary sources (text, numbers, images, etc.) and collection of primary empirical data in the field, in 2012, for policy analysis in different contexts - a necessary step due to the fragility and often lack of reliable data and audited information. We analysed official documents and reports such key UN-resolutions, the Timor-Leste National Development Plan (NDP), the Millennium Development Goals Reports (MDGs), Human Development Reports (HDR), Evolution of the Human Development Index (HDI), scientific articles and several technical reports released by development agencies such as ABD, FAO, UNDP and others. We observed a huge discrepancy between rhetoric and practice concerning the key-actors participation as well as noticeable flaws in policy conduction at various levels. Corruption levels are high and permeates all levels of the government. The impression one gets is that there was an interest in promoting the pacification process to enable oil companies to extract oil at low risk, while issues related to governance, accountability and transparency were neglected. It is argued that such challenges were less a matter of rules and regulations then basic approaches, attitudes and power relations. It is possible that these key-actors, in general, have not changed their approach during the years of stabilization; with little or no progress on issues related to human development, poverty and inequality reduction. Instead of fostering the development of a viable and autonomous civil society its results have demonstrated the depletion of a model of development that on one hand was efficient on the pacification procces but that on the other hand have failed in the promotion of opportunities, governance and sustainable development. Finally, we conclude that socioeconomic peculiarities and policies adopted in developing countries that emerge from serious conflicts should not be seing as specific procedural and institutional factors replicable from stabilized societies, it is necessary to draw up a better database and a set of analysis tools based on the peculiar conditions of developing countries emerging from different forms of conflict focusing on mechanisms that promote good governance, transparency and accountability. As final considerations, to support Timor-Lestes´s sustainable development policies, we point out the need to relativize the implementation of criteria considered necessary for good governance, establish a hierarchy over time and across priorities in development programs and projects, which must be guided by the specificities of particular contexts. / O tema desta tese - "Desigualdade, pobreza e governança: uma agenda para Timor-Leste" - decorre do interesse em avaliar a influência de atores-chave - ONGs, governos nacionais e do Sistema das Nações Unidas - no desenvolvimento de políticas, em países em desenvolvimento que emergem de conflitos graves; em particular, procurar soluções para lidar com o problema de como avaliar políticas de governança, e trajetórias de desenvolvimento em países sem base de dados confiáveis e estruturados. Esta pesquisa buscou contribuir para o debate sobre a influência das ONGs, governos nacionais e do Sistema das Nações Unidas sobre questões relacionadas a governança, desenvolvimento sustentável e questões ambientais em países em desenvolvimento que emergem de conflitos configurando democracias não-consolidadas; Analisamos o caso de Timor-Leste entre 1999 e 2012 com relação a questões socioeconômicas, desigualdade de gênero de renda e uma variedade de questões globais como mudanças climáticas e níveis de pobreza, com base nos Objetivos de Desenvolvimento do Milênio (ODM). A base teórica e metodológica deste estudo foi Melucci (1991). Entretanto, este estudo é "stakeholder-orientado", baseado em investigação interdisciplinar e transdisciplinar, em multi-nível com base em teorias de governança participativa e filosofia política, com foco na integração horizontal de processos de ordem política e ambiental, bem como questões de legitimidade, prestação de contas e sustentabilidade com base na análise de fontes secundárias (texto, números, imagens, etc.) e de recolha de dados empíricos primárias no campo em Timor-Leste, em 2012, para a análise de políticas em diferentes contextos - um passo necessário devido à fragilidade e muitas vezes a falta de dados confiáveis e informações auditadas. Foram analisados documentos oficiais e relatórios-chaves baseados em resoluções da ONU, o Plano de Timor-Leste Desenvolvimento Nacional (PDN), os Relatórios sobre os Objetivos de Desenvolvimento do Milênio (ODM), Relatórios de Desenvolvimento Humano (HDR), Evolução do Índice de Desenvolvimento Humano (IDH), artigos científicos e vários relatórios técnicos divulgados por agências de desenvolvimento, como a ABD, FAO, PNUD e outros. Foi observado uma enorme discrepância entre a retórica e a prática relativa à participação atores-chave, bem como falhas visíveis na condução política em vários níveis. Os níveis de transparência são reduzidos e, isso permeia todas as áreas do governo. A impressão que se tem é que houve interesse em promover o processo de pacificação para permitir que as companhias estrangeiras pudessem extrair petróleo com baixo risco, enquanto que as questões relacionadas à governança, à responsabilidade e à transparência foram negligenciadas. Argumenta-se que esses desafios foram menos uma questão de regras e regulamentos do que abordagens básicas, atitudes e relações de poder. É possível que estes atores-chave, em geral, não tenham conseguido mudar suas abordagens durante os anos de estabilização, com rarefeito progresso em questões relacionadas com o desenvolvimento humano, e a redução da pobreza e desigualdade. Ao invés de fomentar o desenvolvimento de uma sociedade civil viável e autônoma, os resultados têm demonstrado o esgotamento de um modelo de desenvolvimento que, se por um lado eficiente na pacificação falhou na promoção de oportunidades, governança e desenvolvimento sustentável. Por fim, concluímos que peculiaridades socioeconômicas e políticas adotadas em países em desenvolvimento, que emergem de conflitos graves, não devem ser vistas como fatores processuais e institucionais replicáveis de sociedades estabilizadas, é necessário elaborar uma melhor base de dados e um conjunto de ferramentas de análise com base nas condições peculiares dos países em desenvolvimento que emergem de diferentes formas de conflito com foco em mecanismos que promovam a boa governança, transparência e prestação de contas. Como considerações finais, para apoiar políticas de desenvolvimento sustentável em Timor-Leste e em países similares, destacamos a necessidade de relativizar a implementação de critérios considerados necessários para a boa governança, estabelecer uma hierarquia ao longo do tempo, em função das prioridades, em programas e projetos de desenvolvimento, que devem ser guiados pelas especificidades de contextos particulares. Esta pesquisa contribuiu para o debate sobre a influência das ONGs, governos nacionais e do Sistema das Nações Unidas sobre questões relacionadas a governança, desenvolvimento sustentável e questões ambientais em países em desenvolvimento que emergem de conflitos configurando democracias não-consolidadas; Analisamos o caso de Timor Leste entre 1999 e 2012 com relação a questões socioeconômicas, desigualdade de gênero de renda e uma variedade de questões globais como mudanças climáticas e níveis de pobreza, com base nos Objetivos de Desenvolvimento do Milênio (ODM). A base teórica e metodológica deste estudo foi Melucci (1992). Entretanto, este estudo é "stakeholder-orientado",baseado em investigação interdisciplinar e transdisciplinar, em multi-nível com base em teorias de governança participativa e filosofia política, com foco na integração horizontal de processos de ordem política e ambiental, bem como questões de legitimidade, prestação de contas e sustentabilidade. com base na análise de fontes secundárias (texto, números, imagens, etc.) e de recolha de dados empíricos primárias no campo em Timor-Leste, em 2012, para a análise de políticas em diferentes contextos - um passo necessário devido à fragilidade e muitas vezes a falta de dados confiáveis e informações auditadas. Foram analisados ​documentos oficiais e relatórios-chaves baseados em resoluções da ONU, o Plano de Timor-Leste Desenvolvimento Nacional (PDN), os Relatórios sobre os Objetivos de Desenvolvimento do Milênio (ODM), Relatórios de Desenvolvimento Humano (HDR), Evolução do Índice de Desenvolvimento Humano (IDH), artigos científicos e vários relatórios técnicos divulgados por agências de desenvolvimento, como a ABD, FAO, PNUD e outros. Foi observado uma enorme discrepância entre a retórica e a prática relativa à participação atores-chave, bem como falhas visíveis na condução política em vários níveis. Os níveis de corrupção são elevados e permeia todas as áreas do governo. A impressão que se tem é que houve interesse em promover o processo de pacificação para permitir que as companhias petrolíferas pudessem extrair petróleo com baixo risco, enquanto que as questões relacionadas à governança, à responsabilidade e à transparência foram negligenciadas. Argumenta-se que esses desafios foram menos uma questão de regras e regulamentos do que abordagens básicas, atitudes e relações de poder. É possível que estes atores-chave, em geral, não tenham mudado sua abordagem durante os anos de estabilização; com pouco ou nenhum progresso em questões relacionadas com o desenvolvimento humano, a pobreza e a redução da desigualdade. Ao invés de fomentar o desenvolvimento de uma sociedade civil viável e autônoma, os resultados têm demonstrado o esgotamento de um modelo de desenvolvimento que, se por um lado eficiente na pacificação falhou na promoção de oportunidades, governança e desenvolvimento sustentável. Por fim, concluímos que peculiaridades socioeconômicas e políticas adotadas em países em desenvolvimento que emergem de conflitos graves não devem ser vistas como fatores processuais e institucionais replicáveis de sociedades estabilizadas, é necessário elaborar uma melhor base de dados e um conjunto de ferramentas de análise com base nas condições peculiares dos países em desenvolvimento que emergem de diferentes formas de conflito com foco em mecanismos que promovam a boa governança, transparência e prestação de contas. Como considerações finais, para apoiar políticas de desenvolvimento sustentável em Timor-Leste, destacamos a necessidade de relativizar a implementação de critérios considerados necessários para a boa governança, estabelecer uma hierarquia ao longo do tempo, em função das prioridades, em programas e projetos de desenvolvimento, que devem ser guiados pelas especificidades da contextos particulares.

O programa nuclear brasileiro, materializado pelo do Acordo com a Alemanha, é o objeto do presente trabalho. O programa foi um dos grandes projetos do governo Geisel (1974-79), inserido em um conjunto mais amplo de investimentos que representava uma resposta à crise deflagrada pelo choque de petróleo de 1973 e que pretendia mudar a orientação do desenvolvimento brasileiro. Mostrando que o debate sobre a questão nuclear sempre esteve ligado à discussão sobre os caminhos para o desenvolvimento nacional, a pesquisa investiga o programa nuclear como parte integrante do II Plano Nacional de Desenvolvimento (1975-1979), proposto pelo governo Geisel. Ao lado de outros grandes projetos energéticos e de setores básicos da indústria, o programa nuclear contribuiria para impulsionar o crescimento brasileiro, alçar o desenvolvimento nacional a novo patamar e reduzir de modo significativo a dependência externa. Na primeira parte o trabalho debruça-se sobre as motivações e a racionalidade do programa, depois de uma recapitulação dos seus antecedentes e das negociações que resultaram no Acordo. A ideia difusa que os vários atores acalentaram por mais de um quarto de século materializou-se como um programa que inicialmente gerou grande entusiasmo. Aprovado por unanimidade pelo Congresso em 1975, três anos depois o programa era objeto de uma Comissão Parlamentar de Inquérito aberta no Senado. Para compreender por que e como atores específicos, centrais para o programa, abandonaram o entusiasmo e deixaram em curto intervalo de tempo de apoiá-lo, a segunda parte da pesquisa dedica-se à análise de três atores relevantes: os empresários, sobretudo os do setor de equipamentos pesados, que seriam beneficiados por um grande pacote de encomendas; os dois segmentos da burocracia estatal diretamente afeitos ao programa, os nucleocratas e o segmento mais tradicional do setor elétrico; e os cientistas, titulares históricos do tema, secundarizados pelo programa. / The Brazilian Nuclear Program, brought into being by the Brazil-Germany Nuclear Agreement, is the object of this study. The program was one of the great projects of the Geisel administration (1974-1979), within a wider set of investments that comprised a reply to the crisis triggered by the 1973 oil shock and aimed to change the direction of Brazilian development. Showing how the debate on the nuclear question was always closely linked to the discussion as to the paths of national development, the present work investigates the nuclear program as an integral part of the II Plano Nacional de Desenvolvimento (2nd National Development Plan), proposed by the Geisel administration. Alongside other major energy projects and projects directed towards basic industrial sectors, the nuclear program contributed to boost Brazilian growth, to raise national development to a new level and significantly reduce dependence on external sources. In the first part of this work, we discuss the motivations and rationale of this program, after a review of its history and of the negotiations that resulted in the Agreement. The vague idea that various actors entertained for more than a quarter of a century took shape as a project within the new national development plan. This project initially generated widespread enthusiasm. In order to understand why and how specific actors, central to the program, became disenchanted and, in a short period of time, withdrew their support, the second part of this work is dedicated to the analysis of three relevant actors: the business sector linked to heavy equipment, who would have benefitted from a large amount of orders; the two segments of state bureaucracy more directly linked to the program (the nucleocrats) and the more traditional ones from the electricity sector; and finally, the scientists, historical leaders of the initiative, relegated to second place by the program. By recognizing that the nuclear program is linked to an uncommon industrial sector, characterized by high industrial and technological complexity, this work discusses the reasons for its failure and endeavours to acquire insights into the process of constructing public policies and the requirements for their efficacy.

Este estudo tem por objetivo analisar e reconstruir os fundamentos da Teoria da Tributação e do Direito Tributário que regem a incidência do Imposto de Renda sobre operações conduzidas nos mercados financeiro e de capitais. Examinam-se, num primeiro momento, os preceitos norteadores da eqüidade, eficiência (nos seus dois vieses de neutralidade e desenvolvimento), simplicidade e conveniência, verificando-se em que medida o ordenamento jurídico-tributário posto está em consonância com a Teoria da Tributação. Na seara da Teoria da Tributação, destaque é dado ao trade-off (ou dilema) entre eficiência e eqüidade relativo à tributação da renda auferida nos mercados. Em momento subseqüente, analisam-se as regras constitucionais e complementares que moldam a incidência do Imposto de Renda e a maneira pela qual princípios e mandamentos constitucionais, concernentes à seara tributária ou não, atuam em relação à tributação da renda obtida nos mercados financeiro e de capitais. Nessa toada, papel de relevo possui a relação conflituosa existente entre o mandamento da tributação conforme a capacidade contributiva e a possibilidade de instituição de normas tributárias indutoras visando a objetivos extrafiscais. / This paper aims at analyzing and reconstructing the fundamentals of the Taxation Theory and of the Tax Law that guide the assessment of the Income Tax on transactions carried out within the financial and capital markets. At a first moment, we examine the guiding precepts of equity, efficiency (in its two aspects of neutrality and development), simplicity and convenience, then verifying in what measure the legislation in force is adequate in light of the Taxation Theory. In the field of the Taxation Theory, we highlight the trade-off between efficiency and equity in relation to the taxation of the income obtained in the markets. Afterwards, we analyze the constitutional and complementary rules that shape the assessment of the Income Tax and the manner by which tax and non-tax constitutional principles and guidelines act as regards the taxation of the income obtained within the financial and capital markets. In this sense, a paramount role shall be attributed to the conflictive relation between the ability-to-pay rule and the possibility of enacting tax norms aiming at non-fiscal purposes.

Made available in DSpace on 2016-03-15T19:34:28Z (GMT). No. of bitstreams: 1 Gabriela Fonseca Prada Cassiolato.pdf: 1337668 bytes, checksum: c2cadc3574b2ab1fa37da3bdc52be96c (MD5) Previous issue date: 2015-12-08 / This Master s thesis has the scope to deepen the knowledge on state tax incentives regarding ICMS and its misuse as an instrument to accomplish the constitutional objectives considering the Brazilian federalism characteristics. It aims to identify the peculiarities that forged a distorted model in the federative balance that allowed (and even reinforced) the birth and encouragement of what is known as tax harmful competition ; pointing out the various critiques that refute the theoretical notion that ICMS tax incentives represent unquestionably useful instruments in order to foster economic / social development and reduce the regional inequality that subsists in Brazil. / A presente dissertação tem por objetivo aprofundar o entendimento sobre os incentivos fiscais estaduais e a inadequação de seu manejo como instrumento de concretização dos objetivos constitucionais tendo em vista as características do federalismo brasileiro. Busca-se identificar as particularidades que forjaram um modelo com distorções no equilíbrio federativo que permitiram (e mesmo motivaram) a instalação e fortalecimento da guerra fiscal, com apontamento das críticas - sob diversas vertentes que refutam a concepção teórica de que os incentivos fiscais de ICMS consistem em mecanismos inegavelmente úteis para a promoção do desenvolvimento nacional e diminuição das desigualdades regionais.

Thesis (Ph. D. (Administration)) -- University of Limpopo, 2016 / The thesis drew from a combination of phenomenology, interactionism and critical theories because South Africa in itself consists of a polity with national dynamics, within the matrices of globality in which connectivity plays a determining role, especially in terms of the capacity to competitively participate in the global knowledge economy. Guided by reading collectively and critically from the economic, physical development, policy analysis, interpretative as well as collaboration planning approaches, among others, and the mono-centric, multilevel and adaptive models of governance, the thesis constructed a conceptual argument that the primate enablers for modernized infrastructure, skills and culture attached to the preconditions for blended pedagogies, are modernized planning and governance. However, the attainment of planning, governance, infrastructure and skills is in itself inadequate to inculcate the culture necessary for the integration of elearning with conventional didactics. This observation is confirmed through international experiences that involve the developed countries that are in the very high and high Human Development Index (HDI) categories such as Australia, Poland and Korea as well as Thailand, Brazil and Algeria, respectively, where the presence of planning, governance, infrastructure and skills has not automatically precipitated a culture required for blended pedagogies. This evidence does not seek to underplay the significance of planning, governance, infrastructure and skills in the integration of e-learning with conventional didactics, but the thesis has established that the existence of modernized planning, governance, infrastructure and skills are a necessary, rather than a sufficient, condition. From the literature review, the thesis deduces that e-culture is a virtually sufficient condition for the establishment of blended pedagogies. Hence, variables such as GDP per Capita, Gross Fixed Capital Formation, Average Annual Growth of General Government Final Consumption Expenditure, Research and Development Expenditure and Public Expenditure on Education, that demonstrate the level of human development of a country, do not necessarily reflect capacity to enable the establishment of blended pedagogies. Such conditions do not always coexist with pre-eminence of communication using Internet and/or Mobile Phones, characteristic of the “Net Generation Culture”. The vi latter, as a specific form of e-culture, is heavily dependent on infrastructure and skills which are, among others things, reflected in Gross Fixed Capital Formation, Employment to Population Ratio, Labour Force Participation Rate, Labour Force with Tertiary Education, Total Electrification Rate as well as Employment to Population Ratio. The observation made above is corroborated by the experiences of developing countries such as Vietnam, Zambia and Kenya, which are in the medium and low HDI categories, wherein the absence of appropriate and adequate infrastructure, skills and e-culture together with planning and governance imperil the evolution of the national culture into that of the “Net Natives”. From an empirical perspective, consistent with the hybridization of philosophy, the thesis conveniently selected a target population that consisted of a total of 15 countries, wherein 14 of these observations provide a backdrop against which South Africa’s relative readiness and appropriateness of planning, governance, infrastructure, culture and skills for blended pedagogies are determined. A combination of purposive and quota sampling procedures was adopted to select the 15 countries across the four HDI categories. The 15 countries are classified in terms of the 2015 United Nations Development Programme HDI conceptions, which produced four levels of “very high”, “high”, “medium” and “low”. A total of 28 variables were selected for Principal Component Analysis (PCA). The thesis used secondary data sources for textual and empirical data, where the latter was largely drawn from the United Nations Development Programme Reports. The textual data were analysed qualitatively through thorough descriptions, classification and drawing of connections, the statistical data were organized into a 15 (observations) by 28 (variables) raw data matrix and analysed through the PCA. Verbal tools were used to provide thick descriptions of contexts regarding historical, social, demographic and economic backgrounds in order to situate the motive underlying the planning and governance of blending e-learning pedagogies with conventional didactics in South Africa. From a quantitative perspective, PCA was used for statistical modelling that standardized the data and produced a variety of useful statistical summaries such as Principal Components, Eigenvalues, Communalities, Correlation Matrix, Component Loadings, Component Scores and Scattergrams. vii Given that the raw data consisted of 15 observations by 28 variables, a 28 by 28 variables correlation matrix was generated. Of the 378 correlations that the thesis discovered, 183 are direct and 195 are indirect. However, 276 of the 378 relationships are negligible; only 102 correlations were strong and significant enough to deserve closer examination. Principal Component Analysis extracted a total of 15 Principal Components; and, the first seven according to the thesis, accounted for the cumulative percentage of 92% in the interrelationships. Furthermore, it is evident that Principal Component 1 consists of the characteristics of Modernized, Planning, Governance, Infrastructure, Skills and Culture, which are diametrically different from the Frustrated Development, Unsustainable State Intervention and Societal Inequalities, Limiting e-infrastructure, e-skills Constraint, Muted Development Potential and the Non-existent e-culture that are associated with the rest. Given the significance and strength of the eigenvalue and component loadings on Principal Component (PC) 1, it should signify the presence of enabling environments for e-infrastructure, e-governance, e-culture and e-skills consistent with modernized planning and governance of blended pedagogies. Therefore, a country that scores negatively on PC 1 and positively on PC 2 would represent a society that is far less prepared for blended pedagogies where an unrelenting state investment for e-infrastructure, e-governance, eskills and e-culture would translate into a replacement behaviour rather than integration of conventional didactics with digital technologies. This infers that the status of governance, infrastructure, skills and culture would remain less optimal for the adoption of blended pedagogies. For such countries, investing heavily in blended pedagogies without first creating the requisite conditions for engagement in the global knowledge economy would imply that they would have sought to exploit non-existent capacity in governance, infrastructure, skills and culture. South Africa's component score on PC 1 is -0.58, which would in terms of the analysis mean that this country lacks the character of modernized planning, governance, infrastructure, skills and culture that are necessary for engendering blended pedagogies. Countries such as Norway, Australia, Poland, Korea, Thailand, Vietnam and Sri Lanka that have variably trotted the blended pedagogies score positively on PC 1. Besides, viii some of these countries have not been successful in blended pedagogies, notwithstanding their apparent enabling environments. Conversely, South Africa's component score on PC 2 is extraordinarily higher than all of the 14 countries; and, it is 2.15 points higher than the nearest score. It is important to recognize that South Africa's score on PC 2 is an extreme case and a virtual outlier that has no connection to the rest of the fourteen countries, especially those in the Medium and Low HDI. Overall, South Africa's component scores highlight the relative dearth of appropriate planning, governance, infrastructure, skills and culture, that are necessary for the adoption of blended pedagogies. Whereas the thesis finds that there is no direct correlation between the level of human development and adoption of blended pedagogies, the latter appears to be a result of convoluted processes that involve the creation of enablers for e-culture largely through planning, governance, infrastructure, skills and culture. These qualities are embedded with societal equality, equity of access to services, capital formation, employment, education as well as Internet infrastructure. The thesis therefore, concludes that South Africa's potential for human development is derailed through endless planning that has become an end in itself. Planning for its own sake, which defines South Africa's democratic history, means that modernized governance, skills and e-culture that are necessary for blended pedagogies have remained substandard. The thesis establishes that South Africa’s national as well as Information and Communication Technology (ICT) planning demonstrates ambition and interest, which is however pursued in the absence of effective governance of implementation and adoption of appropriate educational technologies. Evidently, South Africa is yet to attain modernized planning, governance, skills and culture appropriate for the implementation of blended pedagogies, notwithstanding the infrastructure provided in some of the schools for teaching and learning. Instead, South Africa’s pedagogic digital transformation is characterized by replacement of conventional didactics with e-learning rather than integration for blended pedagogies. Therefore, this evidence suggests that, although South Africa’s educational ICT infrastructure seems to be relatively modernized, the absence of appropriate and adequate planning, governance, skills and e-culture impairs the successful implementation of blended learning. The thesis, therefore, recommends ix that adoption of blended pedagogies should be supported through the creation of eculture in households, underwritten by modernized planning, governance, infrastructure and skills for competitive participation in the global knowledge economy.

The study focuses on an evaluation of the anti-corruption initiatives in Botswana and their relation to Botswana’s development. An evaluation was needed to find out whether the anti-corruption initiatives were effective and whether there were a correlation between the effectiveness of the Directorate on Corruption and Economic Crimes (DCEC) and the level of development in Botswana. This study showed that, the DCEC has succeeded to low corruption in Botswana through its most successful public education mandate and debatable good governance. The DCEC has helped to enhance service delivery in the public sector through the establishment of the Anti-Corruption Units (ACUs) within the Ministries aimed at tackling corruption in-house. Consequently, a significant slight improvement was registered in both public health and education sectors. However, that improvement was still minimal to the extent that it has been hampered by the challenging working conditions of the DCEC attributable to the inadequacy of legislation, lack of manpower, shortage of required skills and slow criminal justice system as well as the debatable independence of the DCEC, evidenced by its reporting and appointing lines. This implies that the impact of the DCEC in the development of Botswana has been minimal, as the country is still devastated by socio-economic disparities especially in rural areas. / Development Studies / M.A. (Development Studies)