This essay pretends to offer a juridical analysis of recent pronouncements of the Peruvian Tax Adminstration, by virtue of which, such entity states that those disbursements linked to extra judicial transactions do not constitute deductible expenses for the calculation of the Peruvian Income Tax. Under such premises, we offer a civil analysis of the nature of such disbursements and later, cover the issue of their relation with the generation of taxable income for Income Tax purposes. / El presente artículo pretende efectuar un análisis jurídico de los recientes pronunciamientos de la Administración Tributaria, en el sentido que los pagos efectuados como consecuencia de transacciones extrajudiciales no resultan deducibles para efectos de la determinación del Impuesto a la Renta. Se trata pues, de un análisis de corte civil respecto de la real naturaleza de los desembolsos efectuados con ocasión de la celebración de una transacción extrajudicial, para luego abordar la problemática de su vinculación con la generación de rentas gravadas con elImpuesto a la Renta.

Le présent travail propose d’examiner le projet phénoménologique de Jean-Luc Marion en le caractérisant comme une herméneutique de l’amour. Il s’agit, ce faisant, de trouver au sein des possibles de la phénoménologie de la donation une réponse aux deux principales objections qu’elle a reçu : l’objection herméneutique (Greisch, Grondin et autres) et l’objection théologique (Janicaud, Benoist et autres). En suivant le modèle de la phénoménologie du jeune Heidegger, la phénoménologie de la donation opère comme une herméneutique en tant qu’elle doit déchiffrer le sens énigmatique du phénomène saturée et elle ne le fait qu’en s’appropriant philosophiquement d’une idée théologique : l’idée de l’amour. L’amour en tant que Grundstimmung fonctionne comme puissance de phénoménalisation de la donation. / The present work aims to examine Marion’s phenomenological project by characterizing it as a hermeneutics of love. In doing so, I will try to find within the possibilities of the phenomenology of donation an answer to the two main objections it has received: the hermeneutic objection (Greisch, Grondin, and others) and the theological objection (Janicaud, Benoist, and others). Following the young Heidegger’s phenomenology, the phenomenology of givenness operates as a hermeneutics insofar as it must decipher the enigmatic sense of the saturated phenomenon and it does so only by philosophically appropriating a theological

Thesis consists of theoretical and practical part. In the theoretical part, there is a comprehensive view on the issue of donations in the context of social work. I focused on the characteristics of ethics and morals, on social work with elderly people, their family and the relationship between the worker and the client, as well as on the donations, including the act of receiving the donation, the motivation to donate and evaluation of the donations. In the last chapter I look into the Quality Standards of Social Services and describe here the procedure for receiving donations in several specific facilities. In practical part, my goal is to ascertain the attitude of family members in cases of elderly people wanting to donate to a professional caregiver or directly to a social service provider. In connection with the aim of this thesis, two questions have been defined. The first question is: What are the attitudes of family members who perceive donation as a negative phenomenon (bribe)? The second question is: What concept of life do the family members who perceive the donation to caregiver as neutral or positive adher to? Qualitative research strategy of an in-depth interview technique was chosen to meet the stated research goal. The method of simple deliberate (purposeful) selection was chosen to determine participants. Participants in the research were selected with regard to the family relationship to elderly people who use services of social workers or caregivers. Twelve communication partners attended the research. Data was processed in Atlas.ti 7 program. Data analysis revealed thirteen categories connected with the codes describing the statements of communication partners that expressed positive, neutral or negative attitudes to donations. The results of the research clarify the opinions of family members and thus extend the view on donating to providers of social service.

Made available in DSpace on 2015-04-16T14:48:52Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 1899134 bytes, checksum: af6c3f15332bd5027a7f28d2e52bc081 (MD5) Previous issue date: 2012-04-16 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / Discussions between the theme of blood donation and social marketing are relevant as they contribute to the planning of public agencies and health institutions, in view of the inefficiency of recruitment and retention of donors processes that portrays the absence of understanding of behavioural aspects that influence individuals to adopt such conduct. Thus, the aim of this dissertation consists to understand the factors that influence the individuals to donate blood. Upon the presentation of the theoretical reference, a structural model was elaborated based on the relations between the models of blood donation, which is based on fifteen main hypotheses. The strategy used in this research was the data collection with the data analysis under a quantitative approach, using the application of structural equation modeling technique. The sample was of 346 people 100 students, 94 people in João Pessoa s city downtown, and 150 people from the internet. In general, two hypotheses were accepted, that deals with the influence of fear and reference group in predisposition of the individuals to donate blood. This suggests the necessity that the actions of social marketing to blood donation have to be focused on understanding the process of interaction between these constructs, turning the advertisement campaigns more elaborated to catch and retain blood donators. / As discussões entre a temática da doação de sangue e o marketing social mostram-se relevantes, à medida que contribuem para a o planejamento das ações de órgãos públicos e instituições de saúde, tendo em vista a ineficiência dos processos de recrutamento e retenção de doadores retratarem a ausência de compreensão dos aspectos comportamentais que influenciam os indivíduos a adotar tal conduta. Desse modo, o objetivo geral deste trabalho consiste em compreender os fatores que influenciam os indivíduos a doarem sangue. Mediante a apresentação do referencial teórico, um modelo estrutural foi elaborado com base nas relações entre os modelos de doação de sangue, o qual se constitui de quinze hipóteses centrais. A estratégia de pesquisa utilizada foi o levantamento, com a análise dos resultados adotando uma abordagem quantitativa, com a aplicação da técnica de modelagem de equações estruturais. A amostra da pesquisa foi de 346 respondentes, sendo 100 estudantes, 94 respondentes das ruas centrais de João Pessoa, e, 150 participantes via internet. De maneira geral, foram aceitas duas hipóteses, que tratam da influência do medo e do grupo de referência na predisposição dos sujeitos em doar sangue. Isto sugere a necessidade de que as ações de marketing social para a doação de sangue devem estar focadas em compreender o processo de interação entre estes construtos, tornando mais efetiva as campanhas elaboradas para captação e retenção dos doadores de sangue.

Made available in DSpace on 2014-12-17T14:13:38Z (GMT). No. of bitstreams: 1 HerlaineRND_TESE.pdf: 771785 bytes, checksum: 4ae27df46d2162daa74c541e0abcf535 (MD5) Previous issue date: 2010-12-10 / This study aimed at examining the representation and the level of knowledge as well as getting acquainted whether there had been significant divergence among three social groups of 3rd year Law students, 7th period Medical students at UFPB and a group of people from the Catholic Church in vila dos pescadores in Jo?o Pessoa - about organ donation, transplant law and ethical issues that raise questions. In order to accomplish the qualitative analysis, Bardin?s content analysis technique was applied in conjunction with the Chisquare test which was applied with significance level of 5% to quantitative data. The data revealed that most informants agree with organ donation, Although they are not acquainted with the law of transplants, and with the lack of confidence in the single list of recipients. The problem is that there is an encouragement to trades with organs and the possibility of any person legally authorized to donate organs in life. The statistically significant difference was observed in only two questions, ie, in response to the confidence in the diagnosis of brain death: 64% of 7th period Medical students at UFPB trust this diagnosis versus 12% of the evangelizing group of vila dos pescadores. The other difference refers to the answer about the confidence in the single list of recipients: 36% of the 7th period Medical students of UFPB said to trust the list versus 12% of the 3rd law students of UFPB. This is was a multidisciplinary study with Involvement of lawyers and doctors / O presente estudo teve por objetivo analisar a representa??o, o n?vel de conhecimento, bem como saber se existia diverg?ncia significativa entre tr?s grupos sociais estudantes de direito do 3? ano e de medicina do 7? per?odo da UFPB e um grupo de pessoas da igreja cat?lica na vila dos pescadores em Jo?o Pessoa-PB sobre a doa??o de ?rg?os, lei dos transplantes e temas que suscitam questionamentos ?ticos. Aplicou-se a t?cnica de an?lise de conte?do de Bardin para a an?lise qualitativa e o teste Qui-quadrado com n?vel de signific?ncia de 5% para os dados quantitativos. Os dados mostraram que a maioria dos entrevistados ? favor?vel a doa??o de ?rg?os, que n?o conhece a lei de transplantes, como tamb?m n?o confia na lista ?nica de receptores. E que h? um favorecimento ao com?rcio de ?rg?os, a possibilidade de qualquer pessoa autorizada judicialmente ser doador de ?rg?os em vida. A diferen?a estatisticamente significativa s? foi observada em dois questionamentos, ou seja, na resposta sobre a confian?a no diagn?stico de morte encef?lica: 64% dos estudantes de medicina do 7? per?odo da UFPB confiam nesse diagn?stico versus 12% do grupo evangelizador da vila dos pescadores. A outra diferen?a foi na resposta sobre a confian?a na lista ?nica de receptores: 36% dos estudantes do 7? per?odo de medicina da UFPB afirmaram confiar na lista versus 12% dos estudantes de direito do 3? ano da UFPB. A realiza??o desse estudo teve car?ter multidisciplinar com envolvimento de advogados e m?dicos

Orientador: Alexandre Bakonyi Neto / Banca: Aristides Palhares / Banca: André Ibrahim / Resumo: O transplante de face é um procedimento cirúrgico no qual as estruturas da face de uma pessoa são transplantadas para outra. É uma cirurgia ousada do ponto de vista médico, moral e psicológico, pois, proporciona enorme benefício em termos de melhora da função estética e integração social. Avaliar o conhecimento e a opinião da população sobre o transplante e a doação dos tecidos da face. No período de agosto de 2011 a outubro de 2012 foi aplicado um questionário a 430 pessoas, escolhidas aleatoriamente, na faixa etária acima de vinte e um anos de idade, numa sistemática de coleta seguida em todas as regiões (norte, sul, centro, leste e oeste) da cidade de Botucatu, interior do Estado de São Paulo. O estudo das respostas dos participantes nas diferentes questões objetivas apresentadas foi realizado estabelecendo-se a distribuição frequencial dos dados apresentada por meio de tabelas ou gráficos e analisadas pelo teste do Qui quadrado ( א) para uma amostra. A análise das respostas obtidas foram discutidas ao nível de 5% de significância e consideradas significativas quando o valor de p foi < 0,05, mostrando que a distribuição não é uniforme, mas uma distribuição uniforme das classes. Nas questões dissertativas a análise foi realizada a partir da leitura das mesmas, com elaboração de um resumo das respostas e análise preferencial por região. Dos participantes, 65,8% não possuem conhecimento a respeito da doação dos tecidos da face; 90,1% têm conhecimento que o transplante de face está indicado nos casos de deformidades faciais; 51,7% doariam a face; 67,7% não saberiam como seus familiares reagiriam frente a sua manifestação em vida de doar os tecidos da face; 84% não sabem as implicações sobre as cerimônias fúnebres. Dos participantes, 359 aceitariam conviver com outra face caso fosse necessário e 375 apoiariam se algum familiar manifestasse vontade em ser um doador. A população demonstrou ... / Abstract: The face transplantation is a surgical procedure in which facial structures are transplanted from one person to another. It's a complex procedure on a medical point of view, moral and psychological, therefore provides many benefits in terms of improving aesthetic function and social integration. To evaluate the knowledge and opinion of the population about the donation and transplantation of facial tissues. From August 2011 to October 2012 a questionnaire was administered to 430 people, randomly selected, with twenty-one years of age or older, systematically collected in all regions (north, south, center , east and west) of the city of Botucatu, state of São Paulo. The study of the objective responses of all participants in the different issues was accomplished by establishing a frequential distribution data presented using tables and graphs and analyzed by chi square (à) for a sample. The analysis of the responses were discussed at the 5% level of significance and considered significant when the p value was <0.05, showing that the distribution is not uniform, but uniformly distributed of the classes. The answers to the descriptive questions were analyzed by reading them and preparation of a summary with analysis by region. Of the participants, 65.8% did not have any knowledge about facial tissue donation, 90.1% knows that face transplantation is indicated in cases of facial deformities, 51.7% are able to donate tissues of the face, 67.7% are not aware how their families would react against its manifestation in life to give tissues of the face, 84% have no knowledge about the implications on the funeral ceremonies. Of all participants, 359 would accept to live with other face if necessary and 375 would support any family members in being a donor. The population showed a limited knowledge about the implications on the donation and transplantation of face tissues, but would accept to live with if necessary and support any family members ... / Mestre

« Poète et non honnête homme. On ne consulte que l’oreille, parce qu’on manque de cœur » : il y a peut-être une très grande proximité entre cette pensée de Pascal et l’inspiration de la pensée de Marion. Dans l’article « De la “mort de Dieu” aux noms divins » il fait allusion à une logique de la charité à développer, comme tâche pour la pensée. Ce qu’on a tenté de reconstruire, c’est le développement de cette inspiration, en ayant comme point de départ le concept de négation, tel qu’il émerge dans Certitudes négatives. La négation constitue, dans ce texte, par le concept de certitude négative, un troisième élargissement de la phénoménalité, qui saisit non seulement l’excès de l’intuition par rapport aux concepts, mais l’impossibilité que l’excès impose aux concepts. Marion présente un discours sur la limite, transcendantale, à entendre comme le lieu où se donne un degré redoublé de réalité. Cette avancée, qui montre qu’aussi la négation relève de la donation, doit être mise en perspective avec le constat, qui caractérise la fin de Reduction et donation, que la négation, par l’ennui, est la condition pour accéder à la donation. On a essayé d’approfondir ce nœud par la reconstruction de l’émergence de la négation dans la pensée de Marion et de ses caractères, avec une particulière attention au concept de distance et à sa genèse. Par cette voie on a pu mettre en évidence l’articulation concrète et la centralité dans l’œuvre de Marion du rapport entre phénoménologie et apophatisme, et la façon avec laquelle elle peut se développer en une logique de la charité. / Between phenomenology and apophatism : starting from Jean-Luc Marion « Poet and not honest man. We consult only the ear, because we lack heart ». There is perhaps a great proximity between this thought of Pascal and the inspiration of Marion's thought. In the article « De la “mort de dieu” aux noms divins » he alludes to a logic of charity to develop, as a task for thought. What we have tried to reconstruct is the development of this inspiration, having as a starting point the concept of negation, as it emerges in certain Certitudes négatives. Negation constitutes in this text, by the concept of negative certainty, a third enlargement of phenomenality - after the givenness and saturated phenomena - which captures not only the excess of intuition in relation to concepts, but the impossibility that excess imposes on concepts. Marion presents a discourse on the transcendental limit, to be understood as the place where a redoubled degree of reality is given. This advance, which shows that the negation belongs to the givenness, must be put into perspective with the finding, which characterizes the end of Reduction and givenness, that negation, through boredom, is the condition for accessing the donation. We tried to analyze this crux by reconstructing the emergence of negation in Marion's thought and its characters, with particular attention to the concept of distance and its genesis. In this way it has been possible to highlight the concrete articulation and centrality in Marion's work of the relationship between phenomenology and apophatism, and the way in which it can develop into a logic of charity.

M.Cur. / Various factors influence the process of organ donation. As a result there is a shortage of organs for transplant. Poor communication and cooperation between transplant coordinators and intensive care nursing staff can lead to the non-referral of potential organ donors, which is detrimental to the process. The purpose of the research is to ascertain the attitude and knowledge of the transplant coordinators and intensive care nursing staff who work in intensive care units during organ donation and to draw up guidelines for the improvement of communication and cooperation between them. Contextual descriptive research was done by compiling literature based questionnaires, one each for the transplant coordinators and intensive care nursing staff and then analysing responses. The indications are that problem areas exist between the role players in the organ transplant process. This results in the insufficient referrals from intensive care units which are detrimental to the organ donation process. From this research, the following guidelines can be drawn up to promote organ donation: To provide a policy manual regarding organ donation for every intensive care unit. The respective roles of the transplant coordinator and intensive care nursing staff in the organ donation process must be clarified. Awareness campaigns should be held to promote organ donation. Feedback should be given by transplant coordinators and intensive care nursing staff regarding transplant occurrences. Role models in practical situations should be identified. An education programme regarding organ donation should be implemented. Emotional support programmes should be available to health personnel.

Title: Application and evaluation of sponsoring for rhythmic gymnastics competition Objectives: The main objective is the offering of sponsorship packages that have been made previously to former and current sponsors in order to entice them to come back and stay. The next sub-objective is to establish cooperation with new potential partners for competition in rhythmic gymnastics with a tailor-made offer. Methods: In the work are used the methods of quantitative and qualitative research. The method of written polling is applied to former and current sponsors and the method of direct mail and individual semi-structured interview is applied to the selected potential sponsors. Results: During the data collection it was found that the former and current sponsors would prefer a more diverse list of options. Based on the results new sponsorship packages were compiled and especially great demanded list of advertisement options. Thanks to some interviews some new sponsors were added to the competition. Keywords: sponsorship package, list of advertisement options, sports advertising, sports event, donation

The primary aim of this diploma thesis was to draw attention to the issue of bone marrow donation. The thesis focuses on the level of public awareness and people's significant doubts regarding bone marrow donation, as these doubts and apprehensions might be the main reason restraining them from entering the bone marrow donor register. The theoretical part provides a comprehensive summary of findings in this area. Substantial part addresses particular types of the hematopoietic cells taking process and the following donor treatment. The empirical part of this diploma thesis constitutes of a quantitative research, in which hundereds of respondents have been reached through an electronic questionnaire. Within exactly 10 days, 576 of them filed for the survey, 496 of them were valid and processed. The outcome of the research reflects strong need for raising factual public awareness in the area of hematopoietic cells donation, especially in respect to current donation methods. 79,51 % of respondents had no knowledge of peripheral blood stem cell (PBSC) donation method. 50,26 % of them admitted fear of the bone marrow donation procedure itself. Respondents taking part in the research showed great interest in the topic. 85,48 % of them would appreciate further education and 82,66 % assumes that...