O presente trabalho tem como objetivo a análise da atuação da jurisprudência como base de confiança no contexto do ordenamento jurídico, na vigência da Constituição da República Federativa do Brasil de 1988. Especial atenção será dispensada à construção dos contornos da autovinculação do Poder Judiciário, que permite que o indivíduo possa ter a legítima expectiva de que o entendimento adotado pela jurisprudência será aplicado a seu caso e, em consequência, possa legitimamente definir sua conduta com base nesse entendimento, permitindo, por consequência, que a jurisprudência atue como base de confiança. Receberão atenção especial também os elementos que permitem aferir a aptidão da jurisprudência para gerar confiança e avaliar a evolução da capacidade da jurisprudência para gear confiança no tempo. A pesquisa desenvolvida é exploratória quanto a sua técnica e justificativa quanto a seu objetivo. É exploratória, porque busca no ordenamento jurídico brasileiro, na jurisprudência do Supremo Tribunal Federal e do Superior Tribunal de Justiça assim como na doutrina elementos que permitam compreender a atuação da jurisprudência como base de confiança; é justificativa quanto a seu objetivo, pois busca compreender os fenômenos jurídicos envolvidos na atuação da jurisprudência como base de confiança, buscando explicálos adequadamente e identificar, no âmbito do ordenamento jurídico brasileiro, os elementos que permitem construir a autovinculação do Poder Judiciário e que possibilitam estabelecer critérios para a aferição da aptidão da jurisprudência para gerar confiança. Deste estudo resulta que a autovinculação do Poder Judiciário no ordenamento jurídico brasileiro e a definição de seus contornos podem ser reconstruídas não apenas a partir de princípios estruturantes — como o princípio da igualdade e o princípio da segurança jurídica — e de postulados hermenêuticos — como o postulado da unidade e o postulado da coerência —, mas também dos diversos mecanismos que visam a assegurar que, uma vez que a interpretação do texto normativo pelo Poder Judiciário atingiu determinado grau de definitividade, ela seja adotada nos outros casos sujeitos à aplicação da norma, seja pelo Poder Judiciário, seja pela Administração Pública, exigindo-se que os indivíduos se conformem com a aplicação dessa interpretação, a partir dos quais pode ser induzida uma regra geral segundo a qual: a) o Poder Judiciário deve uniformizar e estabilizar a interpretação dada aos textos normativos e o conteúdo das normas a partir deles reconstruídas; b) uma vez uniformizado e estabilizado o conteúdo da norma, ele deverá ser adotado pelo Poder Judiciário e pela Administração Pública nos demais casos em que a norma for aplicável; e c) os indivíduos devem se conformar com essa aplicação. Resulta, também, que a utilização pelo Poder Judiciário (e, em alguns casos, também pela Administração Pública) de mecanismos processuais cuja aplicação pressupõe a existência de jurisprudência que ostente as características que a tornam apta a atuar como base de confiança fornece elementos para que se afira se a jurisprudência está apta a atuar como base de confiança e para acompanhar a evolução no tempo da capacidade da jurisprudência de gerar confiança e da intensidade da confiança gerada. / This work aims at analyzing precedents as the basis for legitimate expectation within the Brazilian legal system under the 1988 Constitution, especially concerning the definition of the circunstances under what will a precedent be considered binding, allowing individuals to legitimately expect that their cases will be ruled in accordance with the suitable precedent, and of the conditions for precedents to be deemed suitable to serve as grounds for legitimate expectation and of the criteria to gauge whether precedents can generate expectation. Attention will be given also to the criteria to assess whether case law generates confidence and to follow the evolution of its capability of generating confidence. This research conducted is exploratory as to its method and justificatory as to its objective. It is exploratory because it seeks to find within the Brazilian legal system and case law, as well as within doctrine, instruments to understand the role of precedents as grounds for legitimate expectation. It is justificatory as to its objective in that it seeks to understand the legal phenomena involved in precedents as the grounds for legitimate expectation, by seeking to explain such phenomena properly and to identify within the Brazilian legal system the conditions that must be present for precedent to become the grounds for legitimate expectation and the criteria that can be applied to assess whether precedent is suitable to generate expectation. This study has demonstrated that the hypothesis in which judicial courts must follow precedents can be defined not only according to principles and postulates, but also in accordance with the mechanisms provided for in the Brazilian legal system to ensure that, once the judiciary has consolidated the interpretation of a given legislative text, said interpretation is adopted in other cases that are subject to the application of the precedent whether by the judiciary or by public authorities, while demanding that individuals comply with the application of this interpretation. From these mechanisms, a general rule can be drawn whereby: a) the judiciary should standardize and consolidate the interpretation given to legislative texts and the content of the rules drawn therefrom; b) once the content of the rules are standardized and consolidated, they must be adopted by the judiciary and by the public administration in other cases to which the same standard applies; and c) individuals must comply with such application. This general rule evidences the boundaries of the binding effects of the precedents within the Brazilian legal system and the suitability of precedents as grounds for legitimate expectation, as a means to define the behavior to be adopted by the individual. These mechanisms also allow for the definition of the criteria to assess whether case law generates confidence and to follow the evolution of its capability of generating confidence.

Amostragens ecológicas freqüentemente requerem técnicas não destrutivas que produzem dados quantitativos da estrutura da comunidade. Muitas das dificuldades de amostragem no infralitoral estão fortemente relacionadas com limitações da técnica de mergulho, principalmente pela pequena duração do tempo de submersão. Um caminho para solucionar esse problema é desenvolver uma técnica para aumentar o número de informações obtidas durante a descida. Neste contexto, o método do levantamento fisionômico, tendo como unidade de paisagem o povoamentos foi aplicado em um trecho de 750 m, no infralitoral, a profundidade que varia até 6,5 metros, no costão oeste da Enseada das Palmas, Ilha Anchieta. Objetivou-se neste trabalho realizar as quatro abordagens deste método, que são: descrever os povoamentos e suas espécies dominantes, determinar a repartição espacial geo-referenciada dos povoamentos e ESP, determinar quantitativamente a estrutura da comunidade bentônica e avaliar qualitativamente a composição específica de cada povoamento. A área de estudo foi dividida em quadro setores e três profundidades. Na primeira abordagem foram identificados todos os povoamentos discriminados visualmente e confeccionada uma ficha para cada um. Na segunda abordagem foi utilizado um GPS para determinação do geo-posicionamento. As posições verticais foram obtidas através do uso de profundímetro. Baseado nos dados de geo-referenciamento calculou-se os dados de freqüência relativa de cada povoamento na área total, nos setores e nas profundidades. Sessenta e nove povoamentos e oito ESP foram identificados e descritos sendo 52% formados por fitobentos, a maior ocorrência de Rhodophyta, e 42% de zoobentos, a maior ocorrência de Cnidaria. A categoria Colônia foi a mais representada e a maioria dos povoamentos ocorreu de forma pontual. No verão o Tapete de Ectocarpales com Amphiroa e Jania apresentou maior freqüência (17,6%) e, no inverno, Tapete de Bacillariophyceae com Amphiroa e Jania (20,0%) para toda a área. A colônia de Palythoa foi o povoamento zoobentônico que se destacou no verão e no inverno. Houve mais de 73% de similaridade entre alguns setores e profundidades nas duas amostragens. Na terceira abordagem buscou-se caracterizar quantitativamente a estrutura da comunidade bentônica através do recobrimento percentual de fotoquadrados de 35,00 x 26,25 cm. Foram realizadas análises de repartição espacial nos modos Q e R e avaliação de heterogeneidade dos agrupamentos formados. Foram obtidos 229 elementos amostrais no verão e 232 no inverno, os quais evidenciaram 47 povoamentos e 4 ESP. Os povoamentos fitobentônicos foram mais representativos na área (55,0%). Os dados de recobrimento permitiram observar oito povoamentos distribuídos ao longo do costão no período do verão e apenas dois no período do inverno. Na quarta abordagem elaborou-se uma listagem de táxons de fito e zoobentos sésseis e semi-sésseis encontrado na área nas duas amostragens e analisou-se a possível perda de informação ao nível específico por povoamento. Foram encontrados 131 táxons, sendo 93 fitobentos e 38 zoobentos. O número de táxons foi maior no inverno (117) do que no verão (111). O povoamento com maior número de táxons no verão foi Tapete de Ectocarpales com Amphiroa e Jania com 31 e no inverno Tapete de Wrangelia com Amphiroa e Jania com 39. Os resultados revelam que os povoamentos são formados por poucos táxons dominantes. / Ecological samples require frequently non destructive techinques which produce quantitative date from community structure. Many of sample difficulties in the infralittoral are strongly related with diver technich restrictions, mainly by small time duration of submersion. A way to resolve this problem is develop a technich to increase the number of information obtained during the deep descent. In this context, the Physiogonomic Assessment method, having the settlement as landscape unit was applied in a 750 meters in infralittoral strech at variables deeps until 6,5 meters, in the west rock shore of the Palmas Cove, Anchieta Island. Aim in this work to realize this four approachs of this method, which are: to describe settlements and your dominant species, to determine the spatial geo-referenced cutting of settlements and Landscape Sollitary Elements (ESP), to determine benthic community structure quantitativaly and to evaluate the specific composition of each settlement. The study area was divided in four sectors and three deeps. At first approach were identifieds all visualizely discriminateds settlements and made a card. In the second approach was used a GPS to determine the geo-referenced positions. The vertical positions was obtained with use of depth gauge. Based on geo-referenced data, the relative frequency data was calculated to each settlement in total area, in sectors and depths. Clustering analysis were performed for the qualitative sectors and depths. Sixty-nine settlements and eight Solitary Elements in the Landscape were identified and described, 52% formed by phytobenthos, the greater occurrence of Rhodophyta, and 42% of zoobenthos, the largest occurrence of Cnidaria. The category Colony was the most represented and most settlements occurred so punctual form. In summer, Ectocarpales with Amphiroa and Jania Carpet presented most frequency (17.6%) and, in winter, Bacillariophyceae with Amphiroa and Jania Carpet (20.0%) for the whole area. The Palythoa Colony was the zoobenthic settlement to standed out in both summer and winter. There were more than 73% similarity between some sectors and depths in the two samples. In third approach search to caracterize the community structure qualitatively throughout 35,00 x 26,25 cm photoquadrats percent cover. Was realized spatial cutting analysis in both modes Q and R and evaluation of formed grouping heteroneity. Was obtained 229 samples element in summer and 232 in winter, which to make clear 47 settlements and 4 ESP. Phytobenthic settlements was most representative in area (55,0%). Cover date to allow observe eight settlements distributed by allong of rock shore in Summer and just two in winter. In four approach was elaborate a sessile and semi-sessile phytobenthos and zoobenthos taxa list encoutered at area in two samples and was analized the possible information loss at specific level by settlement. Were encoutered 131 taxa, 93 phytobenthos and 38 zoobenthos. The taxa number was gratest in winter (117) than Summer (111). The settlement with greater taxa number in Summer was Ectocarpales with Amphiroa and Jania Carpet WITH 31 taxa and in winter Wrangelia with Amphiroa and Jania Carpet with 39. The results reveal with settlements are formed by few dominat taxa.

Os recifes de arenito constituem um ambiente consolidado com alta de diversidade de fauna e flora, no qual os poliquetas representam um grupo importante. Este estudo teve como objetivo contribuir para o conhecimento da biodiversidade de anelÃdeos poliquetas da costa cearense e estudar a distribuiÃÃo espacial desses organismos em substratos consolidados. As coletas, realizadas nos recifes de arenito da praia Pedra Rachada (Paracuru-CE), foram realizadas durante marà baixa de sizÃgia, em agosto de 2004 (perÃodo seco) e maio de 2005 (perÃodo chuvoso). Um transecto perpendicular à linha de praia foi demarcado, no qual as amostras foram coletadas utilizando-se um quadrado de 25 cm de lado, dispostos em intervalos de 10 m. A faixa de recife amostrada foi dividida em trÃs zonas, recife inferior, mÃdio e superior. Considerando os dois perÃodos de estudo, foram identificados 1.315 indivÃduos distribuÃdos em 60 espÃcies de poliquetas, pertencentes a 25 famÃlias e 42 gÃneros. As famÃlias mais abundantes foram Eunicidae, Orbiniidae e Nereididae. A maioria das espÃcies encontradas possui hÃbito alimentar carnÃvoro, herbÃvoro e escavador. As espÃcies tÃpicas da regiÃo estudada foram Eunice cariboea, Naineris dendritica, Nematonereis hebes e Lysidice ninetta. NÃo foi observada uma diferenÃa significativa, com relaÃÃo à abundÃncia absoluta das espÃcies, entre os perÃodos estudados, entretanto, foi observada diferenÃa significativa entre as zonas do recife inferior e recife superior. No perÃodo seco, a maior abundÃncia de indivÃduos ocorreu no recife superior, jà no chuvoso, ocorreu no recife mÃdio. Nereis riisei foi a Ãnica espÃcie que apresentou diferenÃa significativa quanto a sua abundÃncia mÃdia quando comparados os dois perÃodos estudados. Os poliquetas dos recifes de arenito da praia da Pedra Rachada apresentaram uma distribuiÃÃo de acordo com as caracterÃsticas do substrato. / Sandstone rock reefs consist of consolidated substrata with a high fauna and flora diversity, where polychaetes represent a very important group. This study aims to contribute to the knowledge about polychaete annelids biodiversity on the coast of Cearà and their spatial distribution on hard substratum. The sampling took place on the reefs at Pedra Rachada beach (Paracuru-CE) and was carried out during low spring tides in August 2004 (dry season) and May 2005 (rainy season). A transect was placed perpendicularly to the coastline, throughout which samples, 10m apart from each other, were collected using a 25x25cm square. The sampled area was divided in three zones: lower, middle, and higher reefs. Considering the two studied seasons, 1315 specimens were identified and distributed in 60 polychaete species pertaining to 25 families and 42 genera. The most abundant families were Eunicidae, Orbinidae and Neredidae. Most of the found species are either carnivores, herbivores or burrowers. The typical species of the studied areas were Eunice cariboea, Naineris dendritica, Nematonereis hebes and Lysidice ninetta. No significant difference was observed in the absolute abundance of the species between the studied periods. However, a significant difference was observed between the lower and higher zones. During the dry season, the major abundance of individuals was found at the higher reef, whereas during the rainy season it was found at the lower reef. Nereis riisei was the only specie to present significant difference in its average abundance between the studied periods. The sandstone rock reef polychaetes at Pedra Rachada beach presented a distribution strongly related to the substratum features.

With the ambition to reduce compliance costs for multinational enterprises within the European Union, but also in order to reduce the erosion of the tax base through transfer pricing and harmful tax competition among member states, the European Commission has promised to deliver a proposal for a Common Consolidated Corporate Tax Base (CCCTB) by the end of 2008. A vast literature has since emerged on the advantages and disadvantages of a move towards formulary apportionment (CCCTB). Whilst no official proposal has yet been submitted by the European Union, several documents have since been released. It is the novel contribution of this paper to critically evaluate the proposal itself. We argue that the formula is overly complex and should be simplified to source and destination based revenue weights only. (author´s abstract) / Series: Discussion Papers SFB International Tax Coordination

Consolidation of financial statements under Czech accounting rules and under IFRS. Definition of consolidated unit. Modification of financial statements. Exclusion of intergroup relationship. Goodwill. Methods of consolidation.

This master’s thesis deals with the methodology of a consolidated financial statement’s composition, according to Czech and German legislation. The thesis contains particular steps of the consolidation methods’ composition, that were used depending on the changes in the ownership interest of the parent company. The effects of the consolidation according to different consolidation methods are analyzed from the economic, tax and wage standpoints.

The thesis deals with reporting. The first part is theoretically explained the concept of reporting, as one of the basic functions of controlling, PEST analysis, Porter's five forces model, 7S analysis and SWOT analysis. The practical part is focused on the analysis of the situation in reporting and follow-up proposals to improve the situation.

The effects of repeated loading on a normally consolidated,saturated silty clay, are compared to the effects of sustained loading and standard strength tests on the same material. Attention is given to axial strains and pore water pressures generated under the different loading conditions. / Thesis / Master of Engineering (ME)

BACKGROUND: Individuals with serious mental illness face a significant burden of disease, yet experience lower quality care across a range of services (1). Hospital readmission within 30 days of discharge is an important, if imperfect, proxy for quality of care. Factors contributing to readmission are well documented (2–5), yet successful interventions to decrease readmissions have been slow to take shape (6–9). To effectively develop and incorporate evidence-based interventions to reduce 30-day psychiatric readmissions into large, geographically diverse inpatient systems; there is a need to conduct in-depth implementation analyses to better understand the relationship between patient-, hospital-, health system-, and community-level factors and their net impact on readmissions. This research addresses this need. METHODS: Using a modified Consolidated Framework for Implementation Research (CFIR), two state-based case studies were conducted within a large U.S. hospital system. Two hospitals per state were selected-- one with a high and one with a lower readmission rate. We conducted document reviews and semi-structured interviews (N=52) with corporate, clinical and community stakeholders, using the CFIR to identify key themes within each construct. We scored and compared hospitals with lower vs. higher readmission rates. An analysis of EMR data from the hospital system contextualized case study findings. RESULTS: In one state a complex interplay of factors at all levels contributed to readmission rates in both hospitals. In the second, constructs within the inner hospital setting contribute to differences in hospital readmission rates. Facilities with high readmission rates scored lowest among CFIR constructs “Patient Needs and Resources in the Community” and “External Policies and Incentives.” CONCLUSIONS: Ours is the first known study to explore a broad range of factors that influence readmission rates among patients with serious mental illness and a range of comorbidities. Findings from two state-based case studies indicate that readmission rates are determined by multiple, interrelated factors which vary in importance based on hospital and community context and political environment. To be effective, systemic interventions to reduce readmissions must be tailored to the specific context at targeted hospitals.

Hydrogen production from abundant renewable biomass would decrease reliance on crude oils, achieve nearly zero net greenhouse gas emissions, create more jobs, and enhance national energy security. Cell-free synthetic pathway biotransformation (SyPaB) is the implementation of complicated chemical reaction by the in vitro assembly of numerous enzymes and coenzymes. Two of the biggest challenges for its commercialization are: effective release of fermentable sugars from pretreated biomass, and preparations of thermostable enzymes with low-cost. The hydrolysis performance of 21 reconstituted bacterial cellulase mixtures containing the glycoside hydrolase family 5 Bacillus subtilis endoglucanase, family 9 Clostridium phytofermentans processive endoglucanase, and family 48 Clostridium phytofermentans cellobiohydrolase was investigated on microcrystalline cellulose (Avicel) and regenerated amorphous cellulose (RAC). The optimal ratios for maximum cellulose digestibility were dynamic for Avicel but nearly fixed for RAC. Processive endoglucanase CpCel9 was most important for high cellulose digestibility regardless of substrate type. These results suggested that the hydrolysis performance of reconstituted cellulase cocktail strongly depended on experimental conditions. Thermobifida fusca YX was hypothesized to have a thermophilic polyphosphate glucokinase. T. fusca YX ORF Tfu_1811 encoding a putative PPGK was cloned and the recombinant protein fused with a family 3 cellulose-binding module (CBM-PPGK) was over expressed in Escherichia coli. By a simple one-step immobilization, the half-life time increased to 2 h, at 50 °C. These results suggest that this enzyme was the most thermostable PPGK reported. My studies would provide important information for the on-going project: high-yield hydrogen production from cellulose by cell-free synthetic enzymatic pathway. / Master of Science