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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
81

A garantia institucional do Ministério Público em função da proteção dos direitos humanos / The institutional guarantee of the public attorney´s office and the protection of human rights

Almeida, Fernanda Leao de 11 June 2010 (has links)
Esta tese volta-se à análise crítica da garantia institucional de independência do Ministério Público brasileiro sob dois aspectos: de um lado, a sua independência em relação às esferas organizacionais dos poderes clássicos do Estado; e, de outro, os limites da independência funcional que visa a assegurar, para os seus membros, o livre desenvolvimento das funções institucionais. Sob o influxo do processo de reconhecimento universal dos direitos humanos a partir da Declaração de 1948, o valor da dignidade da pessoa humana representa o fundamento central do Estado Democrático de Direito da Constituição Federal de 1988, constituindo a fonte jurídica do vasto conjunto de direitos fundamentais dela constante. A proteção dos direitos fundamentais da pessoa humana é indissociável de um regime político democrático, que não pode prescindir de um sistema eficaz de controle do exercício do poder político para a persecução de tal desiderato. Daí a importância da efetividade dos mecanismos de controle recíproco entre os órgãos estatais, no comando do princípio fundamental projetado por Montesquieu que, atualmente, não mais se reduz à formula tríplice de distribuição das funções legislativa, executiva e judicial. É nesse contexto que se pretende introduzir a análise da garantia institucional de independência do Ministério Público, à luz, especificamente, de determinadas funções que lhe foram atribuídas para o controle de decisões de outros órgãos estatais, sobretudo do Executivo, envolvendo a tutela dos direitos fundamentais de proteção da dignidade da pessoa humana. A hipótese é a da existência de aspectos organizacionais condicionando o funcionamento do Ministério Público em dissonância de sua plena afirmação como novo ator político; quais sejam: a) a ausência de limites precisos à garantia de independência funcional no desenvolvimento de suas atividades; b) um sistema autocrático de gestão orientando as decisões sobre todas as políticas institucionais; c) a manutenção dos vínculos que prendem a instituição ao Executivo do Estado, concebido como o ramo hegemônico do regime político brasileiro. O trabalho pretende investigar as causas das incorreções, correlacioná-las e apontar os seus equívocos, para a identificação dos pontos relevantes sujeitos a uma pronta alteração de cunho organizacional, de modo a serem reproduzidos no funcionamento do Ministério Público brasileiro os valores republicanos e democráticos que devem informar um regime político como Estado Democrático de Direito. / This thesis offers a critical analysis of the institutional guarantee of independence of the Brazilian Public Attorney\'s Office regarding two aspects: on one hand, its independence concerning the organizational spheres of the classical branches of the State; on the other hand, the limits of the functional independence that aims at securing free development of the institutional functions to the members of the Public Attorney\'s Office. Due to the process of universal acknowledgement of human rights since the Declaration of 1948, the value of a human being\'s dignity represents the central basis of the Democratic Rule of Law of the 1 988 Federal Constitution, establishing a legal source for the vast set of fundamental rights contained in it. The protection of the fundamental rights of a human being is intrinsic to a democratic political system, which cannot dispense with an efficient procedure to control the use of political power for pursuing such desideratum. Hence the importance of the efficiency of the mechanisms of checks and balances among state agencies, in carrying out the fundamental principle proposed by Montesquieu that is no longer limited nowadays to the triple distribution formula of legislative, executive and judiciary functions. It\'s in this context that the present work intends to introduce the analysis of the institutional guarantee of independence of the Public Attorney\'s Office, specifically examining certain functions attributed to it for the control over decisions by other state agencies, particularly in the executive branch, that involve the safeguarding of the fundamental rights of protection of a human being\'s dignity. The hypothesis is the existence of organizational aspects stipulating the operation of the Public Attorney\'s Office in discordance with its full role as new political agent, such as: a) absence of precise limits to guarantee functional independence in the development of its activities; b) an autocratic ruling system guiding decisions on all institutional policies; c) maintenance of the bonds linking the institution to the executive branch, which is conceived as the hegemonic branch of Brazil\'s political system. This work intends to investigate the causes of those problems, correlate them and pinpoint mistakes, in order to identify the relevant points that would be subject to a swift alteration in terms of organization, so the republican, democratic values that ought to conduct a political regime as a Democratic Rule of Law may be reproduced in the operations of the Brazilian Public Attorney\'s Office.
82

Modélisation de la croissance des plantes supérieures pour les systèmes de support-vie : conception d'un modèle global et simulation des transferts de masse et d'énergie à l'échelle de la plante / Higher plant growth modelling for life support systems : global model design and simulation of mass and energy transfers at the plant level

Hezard, Pauline 12 September 2012 (has links)
Les missions spatiales habitées de longue durée nécessitent des systèmes de support-vie efficaces recyclant l’air, l’eau et la nourriture avec un apport extérieur minimum en matière et énergie. L’air et l’eau peuvent être recyclés par des méthodes purement physico-chimiques, tandis que la production de nourriture ne peut être faite sans la présence d’organismes vivants. Le projet Micro-Ecological Life Support System Alternative (MELiSSA, alternative de système de support-vie micro-écologique) de l’Agence Spatiale Européenne inclut des plantes supérieures cultivées dans une chambre close contrôlée, associée à d’autres compartiments microbiens. Le contrôle à long terme de la chambre de culture et du système de support-vie entier requiert des modèles prédictifs efficaces. Le bouclage du bilan massique et la prédiction de la réponse de la plante dans un environnement extraterrestre inhabituel mettent en avant l’importance de modèles mécanistes basés sur le principe des bilans de matière et d’énergie.Une étude bibliographique poussée a été réalisée afin de lister et analyser les modèles de croissance de plantes supérieures existants. De nombreux modèles existent, ils simulent la plupart des processus de la plante. Cependant aucun des modèles structurés globaux n’est suffisamment mécaniste ni équilibré en terme d’échange de masse pour une application dans un système de support-vie clos. Ainsi, une nouvelle structure est proposée afin de simuler tous les termes du bilan massique au niveau de la plante, en incluant les différentes échelles de l’étude : les processus généraux, l’échelle de l’organe et l’échelle de la molécule. Les résultats d’une première approche utilisant des lois physiques mécanistes simples pour les échanges de matière et d’énergie, une stoechiométrie unique pour la production de biomasse et quelques lois empiriques pour la prédiction des paramètres architecturaux sont illustrés et comparés avec des résultats expérimentaux obtenus dans un environnement contrôlé. Une analyse mathématique du modèle est réalisée et tous ces résultats sont discutés afin de proposer les prochaines étapes de développement. Ceci est décrit en détail pour l’inclusion de modèles de processus plus complexes dans les futures versions du modèle ; les expériences qui devraient être réalisées ainsi que les mesures nécessaires sont proposées. Ceci conduit à la description d’une nouvelle conception de chambre de culture expérimentale. / For long-term manned space missions, it is necessary to develop efficient life support systems recycling air, water and food with a minimum supply of matter and energy. Air and water can be recycled from purely physico-chemical systems; however food requires se presence of living organisms. The Micro-Ecological Life Support System Alternative (MELiSSA) project of the European Space Agency includes higher plants grown in a closed and controlled chamber associated with other microbial compartments. The long-term control of the growth chamber and entire life support system requires efficient predictive models. The mass balance closure and the prediction in uncommon extraterrestrial environments highlight the importance of mechanistic models based on the mass and energy balances principles.An extensive bibliographic study has been performed in order to list and analyse the existing models of higher plant growth. Many models already exist, simulating most of the plant processes. However none of the global, structured models is sufficiently mechanistic and balanced in terms of matter exchange for an application in closed life support systems. Then a new structure is proposed in order to simulate all the terms of the mass balance at the plant level, including the different scales of study: general processes, organ scale and molecular scale. The results of the first approach using simple mechanistic physical laws for mass and energy exchange, a unique stoichiometry for biomass production and few empirical laws for the prediction of architectural parameters are illustrated and compared with experimental results obtained in a controlled environment. A mathematical analysis of the model is performed and all these results are discussed in order to propose further developments. This is described in detail for the implementation of more complex models of processes in the future model versions; the experiments that should be performed including the main measurements are proposed. This leads to the description of a new design of experimental growth chamber.
83

台北市選民的分裂投票行為:一九九八年市長選舉之分析 / Split Ticket Voting Behavior: The 1998 Taipei City Mayoral Election

許勝懋, Hsu, Sheng-Mao Unknown Date (has links)
一九九八年台北市市長選舉中,影響選舉結果最大的是外省籍選民及新黨選民「分裂投票」現象。大量新黨選民在市長選舉中一面倒地投票給國民黨候選人馬英九,不過市議員、立法委員仍舊投給新黨則是導致這種現象出現的主因。常態下,擁有高滿意度的在位者,常能連任。而在任內施政滿意度常常保持在七成以上的市長陳水扁落選,是相當令人意外的。筆者認為這種現象值得作有系統的分析。 本文利用政治大學選舉研究中心的抽樣調查面訪資料,針對一九九八年台北市選舉中選民分裂投票的行為進行深入分析。本文歸納影響選民分裂投票的六個模型,利用六個模型經過對數成敗比模型的比較,在控制人口基本背景因素之後(性別、年齡、教育程度及籍貫),發現模型影響選民分裂投票的情況:一是政黨認同強度減弱的政黨解組作用導致選民分裂投票。雖然政黨認同在模型中具有明顯的影響力,但台北市近年來並未有政黨解組的趨勢,因此政黨認同減弱並非分裂投票的主因。二為選民的省籍,尤其是外省籍選民分裂投票行為相當明顯,其中年輕世代比年紀大的世代更形嚴重。第三則是統獨議題及相關的中國人/台灣人認同。研究結果發現統獨議題對選民分裂投票不具顯著影響力,但中國人/台灣人則對於市長與立法委員之間的分裂投票有明顯影響力;第四是候選人形象中的裙帶效應並不顯著,對分裂投票與否之間不具明顯差異。五為選民分立制衡觀念。在相同層級的市府及議會之間選民具有分立制衡的觀念,想藉政黨之間相互制衡的方式保護民眾的最大福祉,故採取分裂投票的行為。中央及地方制衡的觀念則不具影響力。第六則為新黨的選民策略投票是影響選民分裂投票的重要因素。新黨選民對於尋求連任的民進黨市長候選人陳水扁相當反感,且新黨市長候選人王建□當選機會不大的情況下,選擇轉投給國民黨馬英九之策略投票,並進而形成分裂投票。從六個模型最後推論的結果,真正決定選民分裂與否最重要的因素是選民的省籍背景導致的情感反應及新黨選民的策略投票。而這兩者的關聯又非常密切。 / Split ticket voting by New Party identifiers and Mainlanders had a crucial influence on the outcome of the 1998 Taipei City mayoral election. Large numbers of voters who identified themselves as New Party supporters voted for the KMT mayoral candidate. However, in the concurrent Legislative Yuan and City Council elections, they voted for New Party candidates. Normally, an incumbent with extremely high approval ratings will win re-election easily, but in this case Chen Shui-bian lost the mayoral race. This surprising result is worth researching. This thesis uses face-to-face interview data collected after the 1998 election. To analyze split ticket voting behavior, we consider six different logit models. After controlling basic demographic variables, including sex, age, education, and ethnic background, it is possible to discover what influences split ticket voting. First, weakening party identification can induce a dealignment process. This, in turn, gives rise to split ticket voting. In the data, the intensity of party identification has an obvious effect on split ticket voting. However, there has been no dealignment. Thus, weakening party identification is not the main reason for split ticket voting. The second factor is ethnic background. Mainlanders, especially young and middle aged voters, are more likely to split their tickets. Third, the related questions of unification or independence and Taiwanese or Chinese identification also have influence. The effect of the unification/independence position is not significant, but the respondents’ ethnic identity is. A fourth finding is that there is no significant coattail effect influencing split ticket voting. Fifth, many voters wish to balance the parties against each other, and so they split their votes. However, this only holds for offices at the same level (mayor and city council) and not for different levels (local and national). Sixth, strategic voting by New Party supporters was very important. New Party supporters were very opposed to Chen Shui-bian, and the New Party nominee did not have much chance of winning. As a result, many split their votes, voting strategically for the KMT mayoral candidate. After examining the six models, we find that the most important factors influencing split ticket voting are ethnic background and strategic voting by New Party supporters. These two factors are intimately connected, of course.
84

Untersuchungen zum ruminalen Biotinumsatz beim Rind / Studies to ruminal biotin conversion in cattle

Schröder, Benjamin 15 July 2004 (has links)
No description available.
85

21st Century illiberal democracies in Latin America and the Inter-American Democratic Charter: Two models of democracy in the region? / Las democracias con libertades disminuidas en Latinoamérica en el siglo XXI y la Carta Democrática Interamericana: ¿Dos modelos de democracia en la región?

Soria Luján, Daniel 10 April 2018 (has links)
The Inter-American Democratic Charter (IDC) was adopted in 2001 by member states of the Organization of American States (OAS) as a renewed instrument for the defense of democracy, not only against traditional coup d´etat but also to face serious violations to horizontal accountability. The second assumption took into consideration, as a precedent, the political situation in Peru during Alberto Fujimori's administration (1995-2000), defined as a competitive authoritarian regime by Political Science and Constitutional Law scholars. However, during the last decade to the presentwe find in Latin America several countries with governments where the principle of checks and balances has been eroded as a result of measures adopted by their respective executive branch. This situation suggests the following concerns: The liberal democratic model of the IDC is in crisis? This model has been overcame by illiberal governments that privileges economic and social rights and restraints civil and political rights? Or both models a recondemned to coexist in the region? / La Carta Democrática Interamericana (CDI) fue adoptada en el año 2001 por los Estados miembros de la Organización de Estados Americanos (OEA)  como  un  instrumento  renovado  para  la  defensa  de la democracia, no sólo contra el golpe de Estado tradicional, sino también para hacer frente a las graves violaciones de la responsabilidad horizontal. El segundo supuesto consideró, como precedente, la situación política en el Perú durante el gobierno de Alberto Fujimori (1995-2000), el cual fue definido por los académicos de Ciencias Políticas y Derecho Constitucional como un régimen autoritario competitivo. Sin embargo, durante la última década hasta la actualidad hemos hallado en América Latina varios países con gobiernos en donde el principio de equilibrio de poderes ha erosionado como resultado de las medidas adoptadas por sus respectivas ramas ejecutivas. Esta situación sugiere las siguientes preocupaciones: ¿El modelo democrático liberal de la CDI se encuentra en crisis? ¿Este modelo ha sido vencido por los gobiernos liberales lo cuales privilegian a los derechos económicos y sociales y restringen los derechos civiles y políticos? ¿O ambos modelos están condenados a coexistir en la región?
86

Opvoedkundige kinesiologie as psigoterapeutiese benadering vir opvoedkundige sielkundiges in die bereiking van emosionele welsyn

De Kock, Maria Magdalena 11 1900 (has links)
Die doel van hierdie ondersoek was om vas te stel of Opvoedkundige Kinesiologie deur die Opvoedkundige Sielkundige gebruik sou kan word as 'n psigoterapeutiese benadering ten einde emosionele welsyn te verhoog. Volgens Edu-K is die brein-liggaam sisteem onlosmaak:lik verbind en emosionele blokkerings is nie slegs in die denke en intellek van die mens gelee nie, maar ook op sellulere vlak vasgele. Navorsing aan die hand van die idiografiese benadering is gedoen. Vyf proe:tpersone, wat aangemeld is met emosionele probleme, het elkeen 'n reeks Edu-K balanserings ontvang volgens individuele behoeftes. Die doel daarvan was om te bepaal ofEdu-K balanserings sou lei tot verhoogde welsyn. Na die reeks balanserings is daar beduidende positiewe veranderinge waargeneem ten opsigte van emosionele probleme, sowel as verbeteringe in ak.ademiese prestasie. Daar is ook algemene prak.tiese riglyne gegee vir ouers, onderwysers en Opvoedkundige Sielkundiges. / The aim of this investigation was to ascertain whether Educational Kinesiology could be applied by the Educational Psychologist as a psychotherapeutic tool in order to enhance emotional wellbeing. According to Edu-K the mind-body system is inseperably one: emotional blocks are not only situated in the mind and intellect of a person, but are recorded on cellular level as well. Research was done by way of an idiographic approach. Five subjects with emotional problems received a series of balances according to their individual needs. The aim was to ascertain whether Edu-K balances could enhance emotional wellbeing. A significant positive improvement in emotional problems as well as in academic performance were noted. General guidelines for parents, teachers and Educational psychologists are also given. / Psychology of Education / M. Ed. (Voorligting)
87

Human locomotion analysis, classification and modeling of normal and pathological vertical ground reaction force signals in elderly / Analyse, classification et modélisation de la locomotion humaine : application a des signaux GRF sur une population âgée

Alkhatib, Rami 12 July 2016 (has links)
La marche est définie par des séquences de gestes cycliques et répétées. Il a été déjà montré que la vitesse et la variabilité de ces séquences peuvent révéler des aptitudes ou des défaillances motrices. L’originalité de ce travail est alors d’analyser et de caractériser les foulées de sujets âgés à partir des signaux de pression issus de semelles instrumentées lors de la marche, au moyen d’outils de traitement du signal. Une étude préliminaire, sur les signaux de pression générés lors de la marche, nous a permis de mettre en évidence le caractère cyclo-stationnaire de ces signaux. Ces paramètres sont testées sur une population de 47 sujets. Tout d'abord, nous avons commencé par un prétraitement des signaux et nous avons montré dans la première de cette thèse que le filtrage peut éliminer une partie vitale du signal. C’est pourquoi un filtre adaptatif basé sur la décomposition en mode empirique a été conçu. Les points de retournement ont été filtrés ensuite en utilisant une technique temps-fréquence appelée «synochronosqueezing». Nous avons également montré que le contenu des signaux de force de marche est fortement affecté par des paramètres inquantifiables tels que les tâches cognitives qui les rendent difficiles à normaliser. C’est pourquoi les paramètres extraits de nos signaux sont tous dérivées par une comparaison inter-sujet. Par exemple, nous avons assimilé la différence dans la répartition de poids entre les pieds. Il est également recommandé dans ce travail de choisir le centre des capteurs plutôt que de compter sur la somme des forces issues du réseau de capteurs pour la classification. Ensuite, on a montré que l’hypothèse de la marche équilibrée et déséquilibrée peut améliorer les résultats de la classification. Le potentiel de cette hypothèse est montré à l'aide de la répartition du poids ainsi que le produit de l'âge × vitesse dans le premier classificateur et la corrélation dans le second classificateur. Une simulation de la série temporelle de VGRF basé sur une version modifiée du modèle de Markov non stationnaire, du premier ordre est ensuite dérivée. Ce modèle prédit les allures chez les sujets normaux et suffisamment pour les allures des sujets de Parkinson. On a trouvé que les trois modes: temps, fréquence et espace sont très utiles pour l’analyse des signaux de force, c’est pourquoi l’analyse de facteurs parallèles est introduite comme étant une méthode de tenseur qui peut être utilisée dans le futur / Walking is defined as sequences of repetitive cyclic gestures. It was already shown that the speed and the variability of these sequences can reveal abilities or motorskill failures. The originality of this work is to analyze and characterize the steps of elderly persons by using pressure signals. In a preliminary study, we showed that pressure signals are characterized by cyclostationarity. In this study, we intend to exploit the nonstationarity of the signals in a search for new indicators that can help in gait signal classification between normal and Parkinson subjects in the elderly population. These parameters are tested on a population of 47 subjects. First, we started with preprocessing the vertical ground reaction force (VGRF) signals and showed in this first part of the thesis that filtering can remove a vital part of the signal. That is why an adaptive filter based on empirical mode decomposition (EMD) was built. Turning points are filtered using synochronosqueezing of time-frequency representations of the signal. We also showed that the content of gait force signals is highly affected by unquantifiable parameter such as cognitive tasks which make them hard to be normalized. That is why features being extracted are derived from inter-subject comparison. For example we equated the difference in the load distribution between feet. It is also recommended in this work to choose the mid-sensor rather than relying on summation of forces from array of sensors for classification purposes. A hypothesis of balanced and unbalanced gait is verified to be potential in improving the classification accuracy. The power of this hypothesis is shown by using the load distribution and Age×Speed in the first classifier and the correlation in the second classifier. A time series simulation of VGRF based on a modified version of nonstationary- Markov model of first order is derived. This model successfully predict gaits in normal subjects and fairly did in Parkinson’s gait. We found out that the three modes: time, frequency and space are helpful in analyzing force signals that is why parallel factor analysis is introduced as a tensor method to be used in a future work
88

Poder de guerra nos Estados Unidos : a cláusula da guerra, o precedente coreano de 1950 e a autonomia do comandante-em-chefe

Damin, Cláudio Júnior January 2013 (has links)
A tese aborda o chamado poder de guerra nos Estados Unidos da América buscando compreender a dinâmica institucional da decisão sobre a utilização das forças armadas no exterior à luz das regras constitucionais e da experiência histórica daquele país. A controvérsia basicamente estabelecida é sobre quem, afinal, seria o soberano dos poderes de guerra, ou seja, se o Poder Legislativo ou o Poder Executivo possuiriam o poder de levar o país à guerra. Com esse objetivo, a tese analisa a denominada Cláusula da Guerra que assegura ao Congresso o poder de declarar a guerra, e também a Cláusula do Comandante-em-Chefe, que dá ao presidente o comando das forças militares do país. Nossa hipótese principal de trabalho assevera de que há, à luz do intento original, uma prevalência dos poderes de guerra do presidente dos Estados Unidos, representado, por sua vez, em seu controle da soberania sobre a decisão da guerra, que desafia a Constituição e seu sistema de checks and balances levando a uma hipertrofia do Poder Executivo. No esforço de compreender essa inflexão realizamos uma análise da decisão da Guerra da Coreia em 1950. A Coreia é compreendida como um caso paradigmático que expressa a institucionalização dos poderes de guerra do presidente, com a autonomização da Cláusula do Comandante-em-Chefe em relação à Cláusula da Guerra. Constatamos que a dinâmica de decisão encontrada na Guerra da Coreia faz parte de um processo ainda em andamento de fortalecimento do poder presidencial, prejudicando o cumprimento da Cláusula da Guerra. Constatamos que a dinâmica de decisão encontrada na Guerra da Coreia faz parte de um processo ainda em andamento de fortalecimento do poder presidencial, prejudicando o cumprimento da Cláusula da Guerra. Outra hipótese da tese é a de que decisões para o uso da força originadas de organizações multilaterais como o Conselho de Segurança da ONU e a OTAN têm favorecido a prevalência do poder de guerra do presidente dos Estados Unidos, uma vez que elas têm sido interpretadas como substitutas de decisões de autorização que teriam que ser tomadas apenas pelo Congresso. / This thesis addresses the so-called war power in the United States, seeking to understand the institutional dynamics of the decision on the use of armed forces abroad in the light of the constitutional provisions and the historical experience of the country. The established controversy is on who, after all, is invested by the sovereign powers of war, ie, whether it is the legislature or the executive who would possess the power to take the country to war. With this objective, this thesis analyzes the so-called War Clause which ensures to Congress the power to declare war, and also the Commander in Chief Clause, which gives the President the command of the military forces of the country. Our working hypothesis asserts that there is, in the light of the original intent, a prevalence of war powers of the President of the United States, represented by its turn, in its sovereign control over the decision of war that defies the Constitution and its system of checks and balances, leading to the hypertrophy of the Executive Branch. In an effort to understand this shift we conducted a study about the decision of the Korean War in 1950. Korea is understood as a paradigmatic case that expresses the institutionalization of the war powers of the president, with the empowerment of the Commander in Chief Clause vis-à-vis the War Clause. We observe that the dynamics of the decision found in the Korean War is part of a still ongoing process of strengthening of presidential power, hampering the use of the War Clause. Another hypothesis of the thesis is that the decisions to use force originating from multilateral organizations such as the UN Security Council and NATO have favored the prevalence of the power of war of the President of the United States, as they have been interpreted as a substitute for authorization decisions that would have to be taken only by Congress.
89

Účetní uzávěrka a závěrka v obchodní společnosti / The Final Accounts and Statement of Balances in a Company

KOLOMAZNÍKOVÁ, Petra January 2008 (has links)
The topic of my graduation thesis is ``The Final Accounts and Statement of Balances in a Company``. The aim of this graduation thesis is a representation of process of the final accounts and statement of balances in a particular company. The graduation thesis has two parts. In the first part are defined the basic concepts which are included in the final accounts and in the statement of balances. I deal with an individual preparation work in the statement of balances for instance, a stock taking, rectifying items, time resolution of cost and revenues, etc. Further there it is dealt with closing books of accounts, tax due and deferrate tax of corporated income tax, and finally, a proper statement of balances which represent balance, profit and loss statement, supplement, eventually a statement about cash flows and an overview of changes in the shareholders´ capital. The duties link with statement of balances do not end with the fiscal period closing. The duties include audit of the statement of balances, making a record of an annual report of a company, publication of the statement of balances and the annual report of a company in a digest of documents of the Company Register and an income tax return must be submitted. In the second part of my graduation thesis is described a process of the 2007 final account and statement of balances in the Transport Undertaking in the town České Budějovice, Inc.
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Poder de guerra nos Estados Unidos : a cláusula da guerra, o precedente coreano de 1950 e a autonomia do comandante-em-chefe

Damin, Cláudio Júnior January 2013 (has links)
A tese aborda o chamado poder de guerra nos Estados Unidos da América buscando compreender a dinâmica institucional da decisão sobre a utilização das forças armadas no exterior à luz das regras constitucionais e da experiência histórica daquele país. A controvérsia basicamente estabelecida é sobre quem, afinal, seria o soberano dos poderes de guerra, ou seja, se o Poder Legislativo ou o Poder Executivo possuiriam o poder de levar o país à guerra. Com esse objetivo, a tese analisa a denominada Cláusula da Guerra que assegura ao Congresso o poder de declarar a guerra, e também a Cláusula do Comandante-em-Chefe, que dá ao presidente o comando das forças militares do país. Nossa hipótese principal de trabalho assevera de que há, à luz do intento original, uma prevalência dos poderes de guerra do presidente dos Estados Unidos, representado, por sua vez, em seu controle da soberania sobre a decisão da guerra, que desafia a Constituição e seu sistema de checks and balances levando a uma hipertrofia do Poder Executivo. No esforço de compreender essa inflexão realizamos uma análise da decisão da Guerra da Coreia em 1950. A Coreia é compreendida como um caso paradigmático que expressa a institucionalização dos poderes de guerra do presidente, com a autonomização da Cláusula do Comandante-em-Chefe em relação à Cláusula da Guerra. Constatamos que a dinâmica de decisão encontrada na Guerra da Coreia faz parte de um processo ainda em andamento de fortalecimento do poder presidencial, prejudicando o cumprimento da Cláusula da Guerra. Constatamos que a dinâmica de decisão encontrada na Guerra da Coreia faz parte de um processo ainda em andamento de fortalecimento do poder presidencial, prejudicando o cumprimento da Cláusula da Guerra. Outra hipótese da tese é a de que decisões para o uso da força originadas de organizações multilaterais como o Conselho de Segurança da ONU e a OTAN têm favorecido a prevalência do poder de guerra do presidente dos Estados Unidos, uma vez que elas têm sido interpretadas como substitutas de decisões de autorização que teriam que ser tomadas apenas pelo Congresso. / This thesis addresses the so-called war power in the United States, seeking to understand the institutional dynamics of the decision on the use of armed forces abroad in the light of the constitutional provisions and the historical experience of the country. The established controversy is on who, after all, is invested by the sovereign powers of war, ie, whether it is the legislature or the executive who would possess the power to take the country to war. With this objective, this thesis analyzes the so-called War Clause which ensures to Congress the power to declare war, and also the Commander in Chief Clause, which gives the President the command of the military forces of the country. Our working hypothesis asserts that there is, in the light of the original intent, a prevalence of war powers of the President of the United States, represented by its turn, in its sovereign control over the decision of war that defies the Constitution and its system of checks and balances, leading to the hypertrophy of the Executive Branch. In an effort to understand this shift we conducted a study about the decision of the Korean War in 1950. Korea is understood as a paradigmatic case that expresses the institutionalization of the war powers of the president, with the empowerment of the Commander in Chief Clause vis-à-vis the War Clause. We observe that the dynamics of the decision found in the Korean War is part of a still ongoing process of strengthening of presidential power, hampering the use of the War Clause. Another hypothesis of the thesis is that the decisions to use force originating from multilateral organizations such as the UN Security Council and NATO have favored the prevalence of the power of war of the President of the United States, as they have been interpreted as a substitute for authorization decisions that would have to be taken only by Congress.

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