Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-01-24T09:36:16Z No. of bitstreams: 1 Víctor Coutinho Leal.pdf: 981825 bytes, checksum: 2e60e4c466971a0bff0cf1c7a6885467 (MD5) / Made available in DSpace on 2018-01-24T09:36:16Z (GMT). No. of bitstreams: 1 Víctor Coutinho Leal.pdf: 981825 bytes, checksum: 2e60e4c466971a0bff0cf1c7a6885467 (MD5) Previous issue date: 2017-12-11 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This paper aims to determine the concept of the term "billing", provided for in the Constitution as the hypothesis of incidence for social contribution to the Social Integration Program (PIS) and Social Contribution for Social Security Financing (COFINS). Initially, it will analyze the legal system and its characteristics, in particular the constitutional tax system and the norms attributive to tax jurisdiction. It will show, in turn, that the concepts used to determine which materialities may affect social contributions consist of constitutional concepts, having a delimited and determined content. It will also be exposed the Karl Larenz interpretive method that will be used to determine the content of the legal-linguistic sign "billing". The study will also analyze the Social Rights and the evolution of social contributions in the Brazilian Constitutions, will relate the recognition of these as rights of immediate applicability and the institution of social contributions as tributes by the Political Charter of 1988. The work will evaluate the meaning of the term "billing", will seek its definition in other branches of Law, and will explain the incorporation by the Constitution of a specific concept of "billing". Finally, it will criticize the attempts to extend this concept by infraconstitutional norms and jurisprudence and will demonstrate the impossibility of this modification / O presente trabalho tem por objetivo determinar o conceito do termo “faturamento”, previsto na Constituição como a hipótese de incidência para a contribuição social ao Programa de Integração Social (PIS) e para a Contribuição Social para Financiamento da Seguridade Social (COFINS). Inicialmente, analisará o sistema jurídico e suas características, em especial o sistema constitucional tributário e as normas atributivas da competência tributária. Em sequência, demonstrará que os conceitos utilizados para determinar sobre quais materialidades podem incidir as contribuições sociais consistem em conceitos constitucionais, possuindo conteúdo delimitado e determinado. Será exposto ainda o método interpretativo de Karl Larenz que será utilizado para determinar o conteúdo do signo jurídico-linguístico “faturamento”. O estudo fará, ainda, uma análise dos direitos sociais e da evolução das contribuições sociais nas Constituições brasileiras, relacionará o reconhecimento desses como direitos de aplicabilidade imediata e a instituição das contribuições sociais como tributos pela Carta Política de 1988. O trabalho avaliará o significado do termo “faturamento”, buscará sua definição em outros ramos do Direito, e explicitará a incorporação pela Constituição de um conceito específico de “faturamento”. Por fim, criticará as tentativas de ampliação desse conceito pelas normas infraconstitucionais e pela jurisprudência e demonstrará a impossibilidade dessa modificação

植永強. / "2010年9月". / "2010 nian 9 yue". / Thesis (M.Phil.)--Chinese University of Hong Kong, 2010. / Includes bibliographical references (leaves 147-152) / Abstract in Chinese and English. / Zhi Yongqiang. / 導論 --- p.13 / Chapter 第一章: --- 回顧與評論 / Chapter 一） --- 海德格哲學並不關連作為德意志種族主義的國家社會主義:朱利安̐£揚(Julian Young) --- p.21 / Chapter 二） --- 海德格哲學和國家社會主義之間有聯繫: / Chapter 甲、） --- 政治事件(支持國家社會主義)作為失誤:鄂蘭(Arendt)與高達美(Gadamar) --- p.25 / Chapter 乙、） --- 從哲學性質上看海德格政治事件: / Chapter 1) --- 《存在與時間》概念的政治性分析:洛維特(Loewith) --- p.30 / Chapter 2) --- 政治事件與海德格哲學關懷:哈貝馬斯(Habermas)與德希達(Derrida) / Chapter i) --- 哈貝馬斯(Habermas) --- p.37 / Chapter ii) --- 德希達(Derrida) --- p.42 / Chapter 第二章: --- 費希特、海德格與形而上學 / Chapter 一、） --- 費希特《告德意志國民書》 / Chapter 1) --- 危機 --- p.49 / Chapter 2) --- 德國民族的理解: / Chapter A) --- 恆常語言、德國民族與精神世界 --- p.49 / Chapter B) --- 費希特與知識學 --- p.52 / Chapter C) --- 學問與德國民族 --- p.56 / Chapter 3) --- 領導方向:國家作為精神世界的維護 --- p.57 / Chapter 4) --- 政策方向:教育 --- p.59 / Chapter 二、） --- 海德格、<德國大學的自身持守>與形而上民族 / Chapter 1) --- 危機:形而上的威脅 --- p.61 / Chapter 2) --- 民族:德國民族作為發生形而上學的民族 / Chapter A、） --- 發問作為最高形式的學問 --- p.67 / Chapter B、） --- <形而上學是什麼>與作為學問激情的「此在」 --- p.69 / Chapter C、） --- 《形而上學導論》與作為形而上學根源的此在 --- p.72 / Chapter 3) --- 領導:國家社會主義作為希望 --- p.79 / Chapter A) --- 亞道夫̐£希特勒(Adolf Hitler)與國家社會主義 --- p.81 / Chapter 4) --- 政策方向:勞動與學問 --- p.87 / Chapter 第三章: --- 《存在與時間》、形而上學與國家社會主義 / Chapter I、） --- 本己性與國家社會主義 / Chapter 1) --- 《存在與時間》工作和此在分析 --- p.92 / Chapter 2) --- 日常性(everydayness) --- p.97 / Chapter 3) --- 本己性和《存在與時間》 / Chapter 甲、） --- 本己性與可能存在 --- p.100 / Chapter 乙、） --- 死亡與本己性 --- p.105 / Chapter 丙、） --- 本己性與存在論基礎 --- p.107 / Chapter 4) --- 本己性、形而上學根源與國家社會主義 --- p.109 / Chapter II、） --- 歷史性與國家社會主義 / Chapter 1) --- 歷史性和《存在與時間》 : / Chapter 甲、） --- 本己的時間性意義 --- p.111 / Chapter 乙、） --- 歷史性和《存在與時間》 --- p.113 / Chapter 2) --- 歷史性、作為形而上學根源與國家社會主義 --- p.115 / Chapter III、） --- 《存在與時間》和作為政治權力主張的國家社會主義 / Chapter 1) --- 本己性、歷史性與作為極權主義的國家社會主義 --- p.118 / Chapter 2) --- 〈存在與時間〉、民族與文化 --- p.118 / Chapter 3) --- 〈存在與時間〉與「英雄」 --- p.121 / Chapter 第四章: --- 鄂蘭、海德格與批判國家社會主義 / Chapter 一、） --- 國家社會主義的科學性意識形態:漢娜̐£鄂蘭(Hannah Arendt) --- p.122 / Chapter 三、） --- 海德格對現代性特徵－－－－科學技術主義的批判 / Chapter 1) --- 國家社會主義與科學技術主義 --- p.128 / Chapter 2) --- 科學技術主義的形而上學基礎 --- p.129 / Chapter 3) --- 費希特、歐洲與科學技術主義 --- p.136 / Chapter 4) --- 技術、戰爭及種族主義 --- p.137 / 結論 --- p.144 / 參考文獻 --- p.147

邵倩文. / "2012年5月". / "2012 nian 5 yue". / Thesis (M.Div.)--Chinese University of Hong Kong, 2012. / Includes bibliographical references (leaves 50-54). / Abstract in Chinese and English. / Shao Qianwen. / 摘要 --- p.i / ABSTRACT --- p.ii / 目錄 --- p.iv / Chapter 第一章： --- 引言 --- p.1 / Chapter 1.1. --- 現代化社會下的臨終者的處 境 --- p.1 / Chapter 1.1.1. --- 醫療化的死亡´ؤ´ؤ非人性化、割裂化之的治 療 --- p.3 / Chapter 1.1.2. --- 在社會上隔離臨終 者 --- p.3 / Chapter 1.1.3. --- 視「死亡與臨終」爲禁忌，爲羞恥´ة爲失 敗 --- p.4 / Chapter 1.1.4. --- 小 結 --- p.4 / Chapter 1.2. --- 「死亡意識」運動興 起 --- p.5 / Chapter 1.3 --- 教會、牧者在現今的社會中如何回應臨終者的處境 --- p.7 / Chapter 1.3.1. --- 基督教會放棄與「否認死亡」文化抵抗´ة間接隔離臨終者 --- p.7 / Chapter 1.3.2. --- 「牧養關懷」探索以基督的身份、角色去回應臨終者處境 --- p.9 / Chapter 1.4. --- 本文硏究目的 --- p.10 / Chapter 1.5. --- 本文硏究方法 --- p.11 / Chapter 第二章： --- 臨終者及臨終關懷者個人處境 --- p.13 / Chapter 2.1. --- 臨終者自身的需要´ؤ´ؤ靈性層面 --- p.13 / Chapter 2.1.1. --- 臨終病者的靈性觀及靈性需 要 --- p.13 / Chapter 2.1.2. --- 臨終病者期望怎樣的醫護人員能關顧他們的靈性需 要 --- p.16 / Chapter 2.2. --- 臨終關懷者的狀況´ؤ´ؤ提供靈性護理層 面 --- p.18 / Chapter 2.3. --- 臨終關懷者的給予關懷上的阻 礙 --- p.20 / Chapter 2.3.1. --- 不同的崗位，不同的功能´ؤ´ؤ牧關工作者的同在要 求 --- p.20 / Chapter 2.3.2. --- 牧關工作者「同在」的無助感、孤單感及耗盡 感 --- p.21 / Chapter 2.3.3. --- 減輕牧關工作者的耗盡感及無助感的矛 盾 --- p.22 / Chapter 2.4. --- 小 結 --- p.24 / Chapter 第三章： --- 莫特曼的十架三一神論 --- p.25 / Chapter 3.1 --- 莫特曼十架的三一神論建構的進路 --- p.25 / Chapter 3.1.1. --- 從經驗苦難的生平，而引發的神學思 維 --- p.25 / Chapter 3.1.2. --- 以回應社會處境´ة而引發三一論構思的演變進 程 --- p.27 / Chapter 3.2. --- 莫特曼三一論的特 色 --- p.28 / Chapter 3.2.1. --- 莫特曼面對當下處境三一論說的扭 曲 --- p.29 / Chapter 3.2.2. --- 以上帝的歷史的向度，對抗上帝爲「最高的實體」 --- p.31 / Chapter 3.2.3. --- 以內在三一´ة對抗上帝爲「絶對主體」 --- p.33 / Chapter 3.3. --- 小 結 --- p.38 / Chapter 第四章： --- 莫特曼的三一論與牧養臨終者 --- p.40 / Chapter 4.1. --- 三一神論´ة提供牧養臨終者的原則 --- p.40 / Chapter 4.2. --- 從三一神論，去定義牧關工作者的身份與位置 --- p.42 / Chapter 4.3. --- 十架三一論，爲牧養臨終者的過程提供指引 --- p.44 / Chapter 4.4. --- 小結 --- p.47 / Chapter 第五章： --- 總結´ؤ´ؤ莫特曼的三一思維的進路限制與展望 --- p.48 / Chapter 第六章： --- 參考書目 --- p.50 / Chapter 6.1. --- 英文參考書目 --- p.50 / Chapter 6.2. --- 中文參考書目 --- p.53

Diploma thesis deals with the position of social contributions in the tax systems of the member states of the European Union. The main aim of this thesis is to compare the position of social contributions in the tax systems of the member states of the European Union using selected indicators and to find groups of states with similar characteristics and similar position of social contributions in tax systems. A cluster analysis was used to analyse the social contributions in 2007 and 2016. Source data was taken from Eurostat database. The cluster analysis defined groups of states where the position of social contributions in relation to the tax system is most similar. The thesis shows that the position of social contributions in the tax systems of the member states of the European Union did not change much during the period under review. Changes in the development of social contributions position can be expected in the future in connection with the population aging. Given the expected pressure on social contributions, which is expected to grow in the future, the achievement of public finances at a sustainable level needs to be ensured. Therefore, possible solutions are proposed in the thesis.

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<p>Koncernbidrag är en transaktion som syftar till att genom vinstöverföring mellan bolag i en koncern jämna ut förluster och därmed minska koncernens totala skatt. Redovisning av koncernbidrag i Sverige saknar direkt reglering, utan har utlämnats till praxis och rekommendationer, som visar sig vara oeniga om huruvida koncernbidrag ska redovisas över resultaträkningen eller direkt i balansräkningen. Från och med 2005 ska alla börsnoterade bolag, i enlighet med EU-lagstiftningen, upprätta sina koncernredovisningar enligt International Accounting Standards Board:s föreskrifter. Studien visade hur övergången till redovisning enligt IASB:s regler har påverkat de noterade bolagen i deras redovisning av koncernbidrag genom att utreda om IASB har några uttalade regler för hur koncernbidrag ska redovisas, till vilken kategori i redovisningen koncernbidrag kan hänföras, om standard saknas eller om de enligt IASB inte ska ingå i redovisningen överhuvudtaget?</p><p>Syftet var att kartlägga vilken historisk utveckling regleringen av koncernbidragsredovisning har genomgått, vilken redovisningspraxis som finns och hur den förhåller sig till svenska och internationella regler. Dessutom skulle ett försök till att framställa ny kunskap om hur koncernbidrag ska redovisas om det saknades en standard för detta.</p><p>Uppsatsens metod var en blandad kvalitativ utredning, där omfattande tolkning av sekundär data utgjorde den kvalitativa studien. Det empiriska materialet hade kvantitativa egenskaper eftersom det var en presentation av årsredovisningar av de bolag som är noterade på Stockholmsbörsen och finns på Large Cap-listan. Empirin syftade till att ge en bild över praxis och utgjorde inte en statistisk undersökning.</p><p>Slutsatsen var att koncernbidrag bör redovisas direkt mot eget kapital hos både givare och mottagare. Detta motiverades av att det rör sig om en transaktion mellan ett företag och dess ägare samt att det är svårt att definiera och därmed erkänna det som en intäkt eller kostnad i enlighet med fundamentala redovisningsteorier. Detta sätt att redovisa transaktionen strider varken mot IASB:s föreställningsramar eller mot svensk normgivning.</p> / <p>Group contributions are transactions with the aim to redistribute losses evenly within a corporate group by transferring profits and thereby decreasing the total amount of tax to be paid. In Sweden, accounting for group contributions is not directly regulated, but has been left to practice and recommendations, that in turn have proven to be in disagreement whether group contributions should be accounted for in the income statement or in the balance sheet. Since 2005, all listed companies, in accordance with European Union law, shall produce their consolidated financial statements according to the guidelines set forth by the International Accounting Standards Board. This study showed how the transition to accounting according to the rules of the IASB has affected the listed companies in their accounting of group contributions by examining if the IASB have any clear rules for how group contributions shall be accounted for, which category in the financial statements they can be assigned to, if there is no standard or if they according to the IASB should be left out of the financial statements altogether.</p><p>The purpose was to survey what historical development the regulation of accounting for group contributions have gone through, what practice there is and how it relates to Swedish and international rules. Furthermore, an attempt was made to produce more knowledge about how group contributions should be accounted for, if a standard was lacking.</p><p>The method of the study was a mixed methods research, where the qualitative study consisted of a comprehensive interpretation of secondary data. The empirical material had quantitative attributes, since it was a presentation of the financial statements by the companies from the Large Cap list of the Nasdaq OMX Nordic Stockholm market. The purpose of the empirical study was to present the practice and was therefore not a statistical study.</p><p>The conclusion was that group contributions should be accounted directly towards equity in the giving as well as the receiving company. This was motivated by the fact that it is a transaction between a company and its owners and that it is hard to define and thereby acknowledge it as a revenue or cost in accordance with fundamental theories of accounting. This way of accounting for the transaction is not in violation of either the conceptual framework of the IASB or Swedish norms.</p>

Koncernbidrag är en transaktion som syftar till att genom vinstöverföring mellan bolag i en koncern jämna ut förluster och därmed minska koncernens totala skatt. Redovisning av koncernbidrag i Sverige saknar direkt reglering, utan har utlämnats till praxis och rekommendationer, som visar sig vara oeniga om huruvida koncernbidrag ska redovisas över resultaträkningen eller direkt i balansräkningen. Från och med 2005 ska alla börsnoterade bolag, i enlighet med EU-lagstiftningen, upprätta sina koncernredovisningar enligt International Accounting Standards Board:s föreskrifter. Studien visade hur övergången till redovisning enligt IASB:s regler har påverkat de noterade bolagen i deras redovisning av koncernbidrag genom att utreda om IASB har några uttalade regler för hur koncernbidrag ska redovisas, till vilken kategori i redovisningen koncernbidrag kan hänföras, om standard saknas eller om de enligt IASB inte ska ingå i redovisningen överhuvudtaget? Syftet var att kartlägga vilken historisk utveckling regleringen av koncernbidragsredovisning har genomgått, vilken redovisningspraxis som finns och hur den förhåller sig till svenska och internationella regler. Dessutom skulle ett försök till att framställa ny kunskap om hur koncernbidrag ska redovisas om det saknades en standard för detta. Uppsatsens metod var en blandad kvalitativ utredning, där omfattande tolkning av sekundär data utgjorde den kvalitativa studien. Det empiriska materialet hade kvantitativa egenskaper eftersom det var en presentation av årsredovisningar av de bolag som är noterade på Stockholmsbörsen och finns på Large Cap-listan. Empirin syftade till att ge en bild över praxis och utgjorde inte en statistisk undersökning. Slutsatsen var att koncernbidrag bör redovisas direkt mot eget kapital hos både givare och mottagare. Detta motiverades av att det rör sig om en transaktion mellan ett företag och dess ägare samt att det är svårt att definiera och därmed erkänna det som en intäkt eller kostnad i enlighet med fundamentala redovisningsteorier. Detta sätt att redovisa transaktionen strider varken mot IASB:s föreställningsramar eller mot svensk normgivning. / Group contributions are transactions with the aim to redistribute losses evenly within a corporate group by transferring profits and thereby decreasing the total amount of tax to be paid. In Sweden, accounting for group contributions is not directly regulated, but has been left to practice and recommendations, that in turn have proven to be in disagreement whether group contributions should be accounted for in the income statement or in the balance sheet. Since 2005, all listed companies, in accordance with European Union law, shall produce their consolidated financial statements according to the guidelines set forth by the International Accounting Standards Board. This study showed how the transition to accounting according to the rules of the IASB has affected the listed companies in their accounting of group contributions by examining if the IASB have any clear rules for how group contributions shall be accounted for, which category in the financial statements they can be assigned to, if there is no standard or if they according to the IASB should be left out of the financial statements altogether. The purpose was to survey what historical development the regulation of accounting for group contributions have gone through, what practice there is and how it relates to Swedish and international rules. Furthermore, an attempt was made to produce more knowledge about how group contributions should be accounted for, if a standard was lacking. The method of the study was a mixed methods research, where the qualitative study consisted of a comprehensive interpretation of secondary data. The empirical material had quantitative attributes, since it was a presentation of the financial statements by the companies from the Large Cap list of the Nasdaq OMX Nordic Stockholm market. The purpose of the empirical study was to present the practice and was therefore not a statistical study. The conclusion was that group contributions should be accounted directly towards equity in the giving as well as the receiving company. This was motivated by the fact that it is a transaction between a company and its owners and that it is hard to define and thereby acknowledge it as a revenue or cost in accordance with fundamental theories of accounting. This way of accounting for the transaction is not in violation of either the conceptual framework of the IASB or Swedish norms.

This dissertation extends the literature on the crowd-out theory to international nonprofits based in the United States. The dissertation measures the simultaneous impact of government grants on private contributions and fundraising activities of INGOs. Understanding the relationship of the major players (government, donors and nonprofit managers) in revenue collection of INGOs is important in understanding international charity and its implications. Six major sub-categories of international organizations have been identified for this research. These are based on a review of the literature on international organizations and those already coded as international according to the National Taxonomy of Exempt Entities (NTEE). An overview of the INGO sub-categories, their description and coding can be seen in table A5 in appendix A. The major sub-categories include (1) International, Foreign Affairs and National Security (ifans), (2) Promotion of International Understanding (piu), (3) International Development (id), (4) International Peace and Security (ips), (5) International Human Rights (ihr), and (6) International, Foreign Affairs and National Security N.E.C. (ifansNEC). We will employ a panel dataset of INGOs between the years 1998 and 2003 to test for crowding-out effect of government grants on private contributions and fundraising activities. We have a total of 2,169 INGOs in our data set and a total of 6,239 observations.

A fundamental question in politics that has no conclusive answer to this day is whether or not campaign expenditures are pointless. Determining the role of campaign contributions and spending in elections is important for formulating campaign finance reform policy and also for understanding the public choice economics behind elections. Politicians seem convinced that money is an important component in any successful election as illustrated by numerous fundraisers and lofty goals of raising $1 billion for presidential campaigns, yet the empirical research on money’s role in elections has not reached a consensus. This project seeks to further explore the relationship between money and a candidate’s probability of winning an election using panel data econometric techniques and high frequency data from the 2008 U.S. Senate elections.