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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.
61

Varför blev jorden platt? : En systematisk översikt av psykologiska aspekter och tro på konspirationsteorier. / Why did the earth become flat? : A systematic review of psychological factors and belief in conspiracy theories.

Christensen, Sofia January 2021 (has links)
Bakgrund: Människan har genom alla tider trott att händelser i världen är resultatet av en konspiration och ungefär hälften av befolkningen idag tror på minst en konspirationsteori. Mycket psykologisk forskning har gjorts för att försöka förklara vilka psykologiska aspekter som bidrar till att vi tror på dessa föreställningar, men resultatet av forskningen varierar och det är svårt att tillämpa den praktiskt. Inom forskningen har detta förklarats som en effekt av att det saknas experimentella studier på området, men än så länge har ingen sammanställning av den empiriska forskningen gjorts. Syfte: Syftet med studien var därför att sammanställa och beskriva den empiriska forskningen om psykologiska aspekters påverkan på tro på konspirationsteorier. Utöver detta besvarades även frågeställningarna: • Vilka psykologiska aspekter beskrivs i de inkluderade studierna? • Hur har konspirationsteorier mätts och vilka konspirationsteorier har undersökts i den sammanställda forskningen? Metod: För att svara på syftet och frågeställningarna har en översikt med systematisk litteratursökning, granskning och kodning använts som metod. Av 500 identifierade artiklar inkluderades 28 studier i översikten. Resultatet av översikten har presenterats genom en narrativ sammanställning. Resultat: Sammanställningen av de 28 inkluderade studierna visar att tro på konspirationsteorier sammanlagt har mätts på 33 olika sätt och mätinstrumenten huvudsakligen innehåller items om specifika konspirationsteorier. 24 av 28 studier redovisar signifikant resultat på minst en psykologisk aspekt och i den inkluderande litteraturen förekommer nästan lika många olika psykologiska aspekter som antalet inkluderade artiklar. Slutsats: Den empiriska forskningen om vilka psykologiska aspekter som påverkar tro på konspirationsteorier är mycket heterogen, både i hur den mäter effekten på konspirationsteorier och vad den sedan kommer fram till. Slutsatsen är därför att variationen i forskningsresultaten inte är en följd av bristen på experimentella studier, utan är istället en konsekvens av att det saknas ett gemensamt teoretiskt ramverk för hur man ska förstå och studera fenomenet. / Introduction: People have always believed that events are caused by conspiracies, and approximately half of the population today believe in at least one conspiracy theory. Much psychological research has been devoted to attempting to elucidate the psychological aspects that contribute to our belief in conspiracy theories. However, the results have been variegated and difficult to generalize. Within the field, this heterogeneity has been explained as a result of a lack of experimental studies on the subject, but hitherto no overview has been undertaken to systematically synthesize current empirical research. Aim: The aim of this study was therefore to synthesize and describe the research on the impact of psychological aspects on belief in conspiracy theories. Aside from this general aim, the study sought to answer the following questions: • Which psychological aspects are described in the included studies? • How has belief in conspiracy theories been measured and which conspiracy theories have been examined in the included literature? Method: In line with the above aim and questions, a review was conducted, which included a systematic literature search, screening, and coding. Of 500 identified records, 28 were included in the review. The results of the review were presented narratively. Results: The review of the 28 included articles show that belief in conspiracy theories in toto has been measured in 33 different ways, and that the measures in general contain items regarding specific conspiracy theories. 24 out of 28 studies report a significant effect on at least one psychological aspect. Overall, there are almost as many different psychological aspects in the reviewed literature as there are articles. Conclusion: The empirical research on which psychological aspects that affect belief in conspiracy theories is highly heterogenous, regarding both how it measures effects on conspiracy theories and what conclusions it draws. Thus, the conclusion is that the disparity within the research is not due to the lack of experimental studies; rather, it can be attributed to a lack of a common theoretical framework for conceptualizing and studying the phenomenon.
62

LGBTQIA+ Voices from the Christian Church : A small intersectional interview study on LGBTQIA+ experiences within the Catholic and Protestant church in contemporary Germany

Rostek, Johanna January 2022 (has links)
The study starts with a historical overview of the notion of gender and sexual identity and belonging in the German Christian church as seen from a queer and intersectional gender studies perspective. The following study moves to explore three individual experiences and encounters with the Christian church. The experiences are contemporary and have been made by queer Christians inside the church and during the creation of a personal faith that is suitable for their needs. With the analytical help of the feminist standpoint theory and queer theory, the researcher examines a limited empirical corpus based on three interviews. The study centers on the experiences of these participants and asks fundamental questions about how to unite two significant belongings that seem to be contradictory. These sample stories include individuals who openly belong to the queer community. They have worked in and for the church or study theology. The stories of such double belonging have been investigated through semi-structured interviews. The discussion and analysis outline similar experiences made by the participants. The main findings include the lack of language and role models that lead to experiences of loneliness and exclusion. How they construe their sense of faith varies as faith is individual. Nevertheless, and as highlighted, is the immense significance of being religious, the importance of spirituality and faith for the inquired members of the LGBTQIA+ community, but not necessarily church as an institution.
63

Development of a health safety and environment (HSE) performance review. Methodology for the oil and gas industry in Libya

Ahmed, Giuma A.A. January 2016 (has links)
The oil and gas industry in Libya has suffered a number of health and safety accidents including environmental disasters due to the nature of the work involved and the hazardous materials it handles in all facets of exploration and production. Such issues have hitherto not received due attention by the Libyan Authorities. The fact that strict HSE assessment standards are neither well-defined nor established in Libya is not helpful. Furthermore, oil and gas industry in new free Libya has suffered immensely during the 2011 Arab Spring and its rebuilding poses a number of critical HSE challenges. The purpose of the research is to develop and validate a HSE Performance Review Methodology for Libyan oil and gas industry based on clearly defined and measurable aspects for assessment. The thesis starts by performing a comprehensive literature review on all aspects of HSE including universal standards. The review indicates that there is a gap in respect of semi-qualitative methods for assessing HSE performance commensurate with other disciplines. The thesis then identifies four key research problems in the context of Libyan oil and gas industries. Based on these problems, an empirical research was conducted and included three distinct Stages. Stage 1 consisted of a pilot study based on an interview questionnaire with 15 experienced HSE professionals working in oil and gas companies in Libya to help identify key issues pertaining to HSE assessment. Data analysis results for Stage 2 have been used to derive a list of 12 main groups of HSE questions which have then been tested on 84 HSE professionals working in Libya stemming from 35 medium and large oil and gas companies. Modal distribution analyses have been performed to scope down the number of HSE performance factors, which would then be used in Stage 3 of the empirical research. This consisted of issuing the same 84 interviewees with a questionnaire requesting their assessment of how Critical, Important and Less Important were the 60 factors identified. Central Tendency, Variation Ratios and Indices of Diversity were used to successfully analyse the data. With the QAA Subject Review in mind as a potential model for the sought methodology, and a mapping of the four research problems with data analysis results from Stages 1, 2 and 3; six HSE Performance Review Aspects emerged: Prevention, Surveillance, Response, Achievements, Resource and HSE Management and Enhancement – judged and graded using a 1 to 4 scale. The HSE Performance Review methodology has been validated by direct application to five comprehensive studies starting from the self-assessment document written by the companies, an extensive review visit by peer-assessors and a final report showing grades, benchmarks and shortcomings. Lessons learned from the validation exercise have been used to revise the definition of the six Aspects and used to propose an appropriate implementation plan in Libya. The results of the validation exercise are very encouraging and readily confirm that the methodology can be applied to other industry sectors.
64

競業禁止和營業秘密之實證研究 -以台北地院民事判決為例(2012年到2015年) / Non-competition and Trade Secret Empirical Research

莊苡婷, Chuang, Yi Ting Unknown Date (has links)
營業秘密係全球化時代下重要的產物,若接觸過此營業秘密的員工在離職後,將此高度價值的商業機密洩漏出去,公司將會蒙受極大的損失,因此公司會想防範離職員工竊取或利用其營業秘密,其中,競業禁止即著重於與員工事先先簽訂好相關的條款,予以箝制員工恣意洩漏其極具經濟價值的商業資訊,以保障公司能更努力投入研發等創新活動,並且活絡市場促進科技和商業發展。 營業祕密之保護和競業禁約款都在於維持雇主之競爭力,但從其構成要件和性質來觀察卻不盡相同,本文在競業禁止部分係著重在僱傭關係結束後之討論,而營業秘密之部分則是包括在職期間和離職後兩種情況,而競業禁止和營業秘密這兩者在某程度之關聯上,除了基本之理論介紹,本文亦會從台北地方法院近三年之相關判決加以探討,藉由統計方法中的量化和質化研究,分析並了解營業秘密和競業禁止之互動關係,並結合理論和實務之運作,提出一些有關於實務上運作之建議。 / Business secrets are the production under the era of globalization. In addition, it start playing an important role on business development. After employees who have been touched the business secrets had left their jobs might lead to leaking out highly valuable commercial secrets making the company suffer great losses. Company will protect their trade secrets and prevent economic losses by asking employees to sign non-competition clauses. With the protection, companies are willing to invest more assets and money on research and development, making market more active. Eventually, these kinds of clauses and precautions can promote technological and commercial environment and development. Trade secret protection and non-competition clauses can maintain competitiveness of employers. But trade secret and non-competition are not the same due to the original source of law and elements. This thesis related to the non-competition clauses are focusing on the periods of the end of the employment relationship. But trade secrets divided into two situations including employment periods and after-service periods. In fact, non-competition and trade secrets have a certain extent of connections. In addition to the basic theoretical introduction, the thesis explored and extracted judgment from the Taipei District Court ruling during the past three years. With methods of Statistical Analysis. We can understand the relationship and interaction between trade secrets and non-competition. By combining the theories with empirical research, we can speculate the results and conclude the suggestions about the operation of the practice.
65

Sonda do náboženského života v České republice (Na příkladě města Kladna) / Probe into religious Life in the Czech Republic (The Kladno town example)

Lapková, Eliška January 2012 (has links)
Probe into religious life in the Czech Republic would certainly be beneficial for the Czech sociology and religious studies, her research and treatment would not necessarily have to be based on several years of research activity. Due to the type of work I have therefore decided to focus on selected Czech city whose religious life might yield representative results. The task was daunting. The main stumbling block appeared to be time-consuming and the amount of data required for processing. The entire probe is based on socio-anthropological empirical research to not even bring religionistic theological knowledge, although it is clear that their job does not shirk. In culturologistic context is the focus of interest in the work of churches and religious associations as a subculture, their inner and outer life, forms of communication with the urban community and defining against her and against other religious groups. In this context attention is paid to the question of how different religious groups perceived their predominantly atheistic environment. Processed results should bring both the synthetic evaluation of the religious life of the city selected as the more general conclusions about the importance and possibilities of life in contemporary Czech society and last but not least, the conclusions...
66

Green eBusiness

Günther, Edeltraud, Scheibe, Lilly 15 March 2004 (has links) (PDF)
Ziel des Projekts Green eBusiness ist es, auf der einen Seite bestehende Hemmnisse für umweltfreundliche Beschaffung in Unternehmen zu ergründen und auf der anderen Seite daraus Anforderungen an eBusiness Konzeptionen abzuleiten, die diese erfüllen müssen, um solche Hemmnisse abzubauen bzw. deren Entstehung zu vermeiden. Daher wird ein Modell zur Identifikation und Bewertung bestehender Hemmnisse im Beschaffungsprozess von Unternehmen entwickelt, das die Gründe der bisherigen Marktdurchdringung umweltfreundlicher Produkte und Dienstleistungen erklären soll. Hierzu wird die im Rahmen des abgeschlossenen EU-Projektes RELIEF - Environmental relief potential of urban action on avoidance and detoxification of waste streams through green public procurement entwickelte Hemmnisanalyse angewendet, um in den 500 größten deutschen Unternehmen Hemmnisse für umweltfreundliche Beschaffung zu identifizieren und zu bewerten. Ein zweiter Teil der empirischen Studie befasst sich mit der Nutzung elektronischer Medien zur Unterstützung von Beschaffungsprozessen. In diesem Bereich werden Anwendungsgewohnheiten, Anwendungshäufigkeiten sowie eventuell in den Unternehmen existierende Hemmnisse untersucht. Aufbauend auf den Ergebnissen dieser Hemmnisanalyse sollen auf Basis von Szenarien eBusiness-Konzeptionen (weiter-)entwickelt werden, die geeignet sind, die identifizierten Hemmnisse zu überwinden.
67

Medi??o de desempenho organizacional nas imobili?rias: um estudo na cidade do Natal-RN

Ribeiro, Jo?o Maria Montenegro 19 May 2006 (has links)
Made available in DSpace on 2014-12-17T15:53:12Z (GMT). No. of bitstreams: 1 JoaoMariaMR.pdf: 348399 bytes, checksum: fa0b19b3fa026bdbff4a3c9463313a2d (MD5) Previous issue date: 2006-05-19 / The purpose of this paper is to identify how real estate companies from the city of Natal measure their organizational performance. Traditionally these companies measure their performance using financial measures; however, the technological improvement, the internationalization of the economy and the change in consumer behavior all demand better products and services, and other measuring models. Those changes motivate organizations to continually improve the quality of their products and services. In this way, these companies need to associate their financial results to their global performance. Therefore, it is necessary to have organizational performance models that associate financial and non-financial measures to the strategies of the companies. The research also tries to identify which performance indicators are used by these companies, as well as to test a model who questions: a) if there is any relationship between managers? characteristics and performance measuring systems? characteristics; b) if there is any relationship between the company s characteristics and the characteristics of the measuring system used to evaluate its organizational performance and c) finally to verify if there is a relationship between the characteristics of the measuring system and the company s performance. The information which served as a basis for the study was obtained through an empirical research, with questionnaires, answered by 66 (sixty six) companies from the city of Natal, capital of the state of Rio Grande do Norte. The results show that none of the companies investigated use any of the performance measurement models proposed in the modern literature. However, they use on an isolated way some of the measures those models, including some measures from adopted in the Balanced Scorecard, as well as the benchmarking process, making comparisons with the performance of their competitors. The research also reveals that either bigger companies, companies with more experienced managers or with better performance show better performance measurement systems / Objetiva identificar como as imobili?rias da cidade do Natal medem seu desempenho organizacional. Tradicionalmente, as empresas avaliam o desempenho de seus processos, basicamente, utilizando medidas financeiras; por?m, o avan?o tecnol?gico, a internacionaliza??o da economia e a mudan?a no comportamento do consumidor exigem produtos e servi?os cada vez melhores, al?m de outros conjuntos de medi??o. Tais modifica??es motivam as organiza??es ? cont?nua melhoria da qualidade de seus produtos e servi?os. Nesse sentido, as empresas precisam associar os seus resultados financeiros ao seu desempenho global, necessitando, portanto, de modelos de avalia??o de desempenho organizacional, que associem medidas financeiras e n?o-financeiras ? estrat?gia das empresas. A pesquisa tamb?m procura responder quais os indicadores de desempenho utilizados por essas empresas, bem como testar um modelo conceitual, que questiona: a) se existe rela??o entre as caracter?sticas dos gestores e as caracter?sticas dos sistemas de medi??o; b) se existe rela??o entre as caracter?sticas da empresa e as caracter?sticas do sistema de medi??o, utilizado para avaliar seu desempenho organizacional; e c) se existe rela??o entre as caracter?sticas dos sistemas de medi??o e o desempenho da empresa. As informa??es, tomadas como base para o estudo, foram obtidas por meio de uma pesquisa emp?rica, com question?rios, junto a 66 (sessenta e seis) empresas da cidade do Natal, capital do Estado do Rio Grande do Norte. Os resultados revelam que as empresas pesquisadas n?o utilizam nenhum dos sistemas de avalia??o de desempenho mais modernos, citados na literatura. Contudo, utilizam isoladamente algumas medidas desses modelos, entre as quais algumas adotadas no Balance Scorecard, bem como realizam o processo de benchmarking, por meio de compara??es com o desempenho de seus concorrentes. A pesquisa tamb?m revela que empresas que t?m seus gestores com mais experi?ncia, empresas maiores e com melhor desempenho apresentam sistemas de medi??o mais sofisticados
68

Attitudes towards, expectations of, and competence regarding ICT and digital learning tools : A quantitative study among Swedish EFL teachers in secondary/upper secondary school

Nilsson, Anton January 2018 (has links)
The aim of this paper is to highlight and analyze the attitude towards and expectations of ICT and digital tools amongst Swedish EFL teachers in secondary/upper secondary school. In addition, this paper also contains results and analysis of how teachers most commonly acquire new digital learning tools, as well as what they consider to be most important when incorporating ICT in the classroom. Another contributing factor behind conducting this study is the upcoming changes to the current curriculum, as the Swedish Government (Regeringskansliet) decided that changes shall be made in order to ensure and enhance the digital competence amongst Swedish students (Regeringskansliet 2017). The results and analysis are based on a questionnaire sent out through Facebook and Google Forms, targeting two different groups with the purpose of serving as networks for teachers of English within the Swedish educational system. Combining their answers as well as comparing to previous research, this study identifies, and argues for, two key aspects responsible for improving the ICT competence amongst Swedish EFL teachers in secondary/upper secondary school; high quality digital learning tools and the ability to identify your ICT skill and pick digital tools accordingly. Moreover, this study reinforces the claim made in previous studies that the attitudes towards ICT and digital learning tools amongst Swedish EFL teachers are overwhelmingly positive. However, the study also shows a lack of quality concerning in-service teacher training, resulting in a majority of teachers learning ICT and digital learning tools on their own. Finally, answers show a juxtaposition regarding what teachers actually wish for in order to facilitate the work with ICT and digital learning tools.
69

[en] BUSINESS PROCESS MANAGEMENT: A LIFE CYCLE APPROACH / [pt] GESTÃO DE PROCESSOS DE NEGÓCIOS: UMA ABORDAGEM DE CICLO DE VIDA

THAIS CRISTINA CHAGAS S AZEVEDO 26 March 2018 (has links)
[pt] A Gestão de Processos de Negócios (em inglês, Business Process Management – BPM) tem obtido uma importância significativa tanto para os acadêmicos quanto para os participantes no mundo industrial. Contudo, um maior número de pesquisas empíricas se faz necessário para preencher uma lacuna existente na literatura acadêmica, especialmente no que diz respeito em como as organizações estão desenvolvendo as tarefas relacionadas à gestão de seus processos, como estão identificando as barreiras enfrentadas nesta gestão e os principais facilitadores usados para superar tais barreiras. Neste contexto, este estudo apresenta os achados empíricos e as lições aprendidas em uma pesquisa-ação sobre a evolução da gestão dos processos logísticos de uma multinacional do ramo de entretenimento que teve duração de aproximadamente dois anos e meio. O estudo contou com a participação de membros da academia, profissionais da organização e consultores externos. A partir da literatura em BPM, foram estudados diversos ciclos de vida da gestão de processos de negócios propostos por distintos autores e um modelo conceitual é proposto para orientar o desenvolvimento das tarefas realizadas na gestão de processos. Diferentes fatores críticos são analisados e discutidos nesta tese de Mestrado a partir da abordagem de ciclo de vida escolhida para a gestão dos processos logísticos da companhia com foco nas dimensões organizacionais, de recursos humanos e da tecnologia da informação da organização, resultando em contribuições tanto para acadêmicos quanto para os profissionais no mercado. / [en] Business process management (BPM) has obtained significant importance for both academics and practitioners. However, the academic literature needs additional empirical researches to fulfill research-practice gaps, especially on how organizations are developing BPM tasks, identifying the barriers faced and main enablers adopted. Within this context, this paper presents the empirical findings and lessons learnt from an action research on the evolution of the logistics processes management for a multinational entertainment company. Different critical factors are analyzed and discussed within the Master Thesis regarding the entire BPM development from a life cycle approach, focusing in the organizational, people and IT dimensions, resulting in contributions for both academics and practitioners.
70

O contencioso tributário sob a perspectiva corporativa: estudo das informações publicadas pelas maiores companhias abertas do país

Lopes, Ana Teresa Lima Rosa 15 March 2017 (has links)
Submitted by Ana teresa Rosa Lopes (anateresa002@gmail.com) on 2017-04-27T19:32:18Z No. of bitstreams: 1 DISSERTAÇÃO_FINAL_25.04.17.pdf: 1409935 bytes, checksum: f5b230d1c7fbe974efa1cab1a1e4c195 (MD5) / Rejected by Vera Lúcia Mourão (vera.mourao@fgv.br), reason: Ana Teresa, boa tarde. para aprovar a sua submissão necessito que você corrija os itens abaixo e poste novamente: 1) Getulio - não tem acento, quando registraram a FGV foi grafado sem; 2) A numeração das páginas devem ser a partir da "introdução" levando em consideração as páginas anteriores, exemplo: tem a capa, contra capa ... Sumário, se totalizar 11 páginas a introdução será a página 12. atenciosamente. Vera - tel. 3799-3445 on 2017-04-27T20:47:44Z (GMT) / Submitted by Ana teresa Rosa Lopes (anateresa002@gmail.com) on 2017-05-04T21:11:01Z No. of bitstreams: 1 DISSERTAÇÃO_FINAL_25.04.17.pdf: 1449310 bytes, checksum: 220581e7f2d1a0a10ace7e1626b47bba (MD5) / Approved for entry into archive by Vera Lúcia Mourão (vera.mourao@fgv.br) on 2017-05-04T22:06:48Z (GMT) No. of bitstreams: 1 DISSERTAÇÃO_FINAL_25.04.17.pdf: 1449310 bytes, checksum: 220581e7f2d1a0a10ace7e1626b47bba (MD5) / Made available in DSpace on 2017-05-05T15:11:59Z (GMT). No. of bitstreams: 1 DISSERTAÇÃO_FINAL_25.04.17.pdf: 1449310 bytes, checksum: 220581e7f2d1a0a10ace7e1626b47bba (MD5) Previous issue date: 2017-03-15 / O presente trabalho traz um levantamento empírico do contencioso tributário brasileiro a partir de dados obtidos nas Demonstrações Financeiras e Formulários de Referência publicados pelas trinta maiores companhias abertas brasileiras no ano de 2014. Pode-se dizer que a principal contribuição almejada com este trabalho é apresentar um levantamento de dados objetivos sobre os pontos de instabilidade jurídica do sistema tributário, trazendo, assim, um pouco de luz à obscuridade que permeia a relação jurídico-tributária. A realização de pesquisa empírica sobre o assunto tem como pressupostos o questionamento da cultura formalista do direito tributário e a aposta de que para mudar a realidade, o primeiro passo é entendê-la. O levantamento das informações fiscais divulgadas pelas companhias mostra que há muitos aspectos da relação jurídico-tributária entre empresas e Estado que não são divulgados. Contudo, o pouco que foi possível identificar, demonstrou que há pontos de instabilidade nesta relação, cuja consequência está exprimida no vultoso valor envolvido nos processos administrativos e judiciais atualmente em curso sobre matéria tributária. De modo geral, este trabalho corrobora com a percepção de que há um ambiente de incerteza quanto à forma e conteúdo da divulgação de informações contábeis pelas companhias. As inconsistências verificadas, somada às idiossincrasias do sistema tributário brasileiro, torna recomendável a discussão acadêmica e profissional sobre a criação de regras específicas para a mensuração, reconhecimento e divulgação dos passivos contingentes e provisões decorrentes de processos de natureza tributária. Além disso, o mapeamento das disputas relevantes e aprofundamento das questões de mérito ali envolvidas permite indicar que o problema do alto grau de litigiosidade deve ser pensado para além da técnica da regra tributária. Ainda que existam ineficiências que possam ser melhoradas no plano normativo, este estudo mostra que a busca por parâmetros interpretativos das regras tributárias atualmente em vigor pode ser uma alternativa viável para o estancamento da litigiosidade em matéria fiscal. / This work presents an empirical research about tax litigation based on data obtained in the Financial Statements and Reference Forms published by the thirty largest Brazilian publicly traded companies in 2014. The main contribution sought by this work is to present data regarding the points of legal instability of the Brazilian tax system, thus bringing a little light to the obscurity that permeates the legal relationship between State and taxpayer. In furtherance of this result, this work is based on the assumption of questioning the formalist culture of tax law and stakes that in order to change reality; the first step is to understand it. The information disclosed by the companies show there are many aspects of the legal relationship between State and taxpayer that remain shadowy. Nonetheless, the aspects that could be identified through this empirical research showed there are lots of points of instability on such relationship, expressed in the large amount involved in administrative and judicial proceedings underway on tax matters. In a general perspective, this work corroborates the perception that there is an environment of uncertainty as to the form and content of disclosing accounting information by the companies. The inconsistencies verified therein, coupled with the idiosyncrasies of the Brazilian tax system, make it advisable to discuss, in both academic and professional levels, the creation of specific rules for the measurement, recognition and disclosure of contingent liabilities and provisions arising from tax matters. Furthermore, by means of mapping the relevant disputes with regard to judicial and administrative proceedings on tax matters and deepening the analysis of the merits of the issues therein, this work suggests that the problem of high degree of litigation should be addressed beyond the normative technique of the tax rule. Although there are inefficiencies that can be improved at the normative level, this study shows that the search for consistent interpretative parameters of the tax rules currently in force can be a viable alternative in order to stagnate the escalation of tax litigation.

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